Acorah Software Products - Accounts Production 13.6.003 false true 1 November 2021 31 October 2022 31 October 2022 4933421 Mr Mark Rainsford Ms Suzanne Hart iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 4933421 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-10-31 4933421 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-10-31 4933421 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-10-31 4933421 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-11-01 2022-10-31 4933421 frs-core:AllSubsidiaries 2021-11-01 2022-10-31 4933421 frs-core:KeyManagementPersonnel 2021-11-01 2022-10-31 4933421 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-11-01 2022-10-31 4933421 frs-core:OtherRelatedParties 2021-11-01 2022-10-31 4933421 2021-10-31 4933421 2022-10-31 4933421 2021-11-01 2022-10-31 4933421 frs-core:CurrentFinancialInstruments 2022-10-31 4933421 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dpl-frs:Item5 2021-11-01 2022-10-31 4933421 dpl-frs:Item6 2021-11-01 2022-10-31 4933421 dpl-frs:Item6 2021-10-31 4933421 dpl-frs:Item6 2022-10-31 4933421 dpl-frs:CostSales dpl-frs:Item6 2021-11-01 2022-10-31 4933421 dpl-frs:CostSales dpl-frs:Item6 2021-10-31 4933421 dpl-frs:CostSales dpl-frs:Item6 2022-10-31 4933421 dpl-frs:DistributionCosts dpl-frs:Item6 2021-11-01 2022-10-31 4933421 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-11-01 2022-10-31 4933421 dpl-frs:Item7 2021-11-01 2022-10-31 4933421 dpl-frs:Item7 2021-10-31 4933421 dpl-frs:Item7 2022-10-31 4933421 dpl-frs:CostSales dpl-frs:Item7 2021-11-01 2022-10-31 4933421 dpl-frs:CostSales dpl-frs:Item7 2021-10-31 4933421 dpl-frs:CostSales dpl-frs:Item7 2022-10-31 4933421 dpl-frs:DistributionCosts dpl-frs:Item7 2021-11-01 2022-10-31 4933421 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-11-01 2022-10-31 4933421 dpl-frs:Item8 2021-11-01 2022-10-31 4933421 dpl-frs:Item8 2021-10-31 4933421 dpl-frs:Item8 2022-10-31 4933421 dpl-frs:CostSales dpl-frs:Item8 2021-11-01 2022-10-31 4933421 dpl-frs:CostSales dpl-frs:Item8 2021-10-31 4933421 dpl-frs:CostSales dpl-frs:Item8 2022-10-31 4933421 dpl-frs:DistributionCosts dpl-frs:Item8 2021-11-01 2022-10-31 4933421 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-11-01 2022-10-31 4933421 dpl-frs:Item9 2021-11-01 2022-10-31 4933421 dpl-frs:Item9 2021-10-31 4933421 dpl-frs:Item9 2022-10-31 4933421 dpl-frs:CostSales dpl-frs:Item9 2021-11-01 2022-10-31 4933421 dpl-frs:CostSales dpl-frs:Item9 2021-10-31 4933421 dpl-frs:CostSales dpl-frs:Item9 2022-10-31 4933421 dpl-frs:DistributionCosts dpl-frs:Item9 2021-11-01 2022-10-31 4933421 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-11-01 2022-10-31 4933421 dpl-frs:Item10 2021-11-01 2022-10-31 4933421 dpl-frs:Item10 2021-10-31 4933421 dpl-frs:Item10 2022-10-31 4933421 dpl-frs:CostSales dpl-frs:Item10 2021-11-01 2022-10-31 4933421 dpl-frs:CostSales dpl-frs:Item10 2021-10-31 4933421 dpl-frs:CostSales dpl-frs:Item10 2022-10-31 4933421 dpl-frs:DistributionCosts dpl-frs:Item10 2021-11-01 2022-10-31 4933421 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-11-01 2022-10-31 4933421 dpl-frs:Item11 2021-11-01 2022-10-31 4933421 dpl-frs:Item11 2021-10-31 4933421 dpl-frs:Item11 2022-10-31 4933421 dpl-frs:CostSales dpl-frs:Item11 2021-11-01 2022-10-31 4933421 dpl-frs:CostSales dpl-frs:Item11 2021-10-31 4933421 dpl-frs:CostSales dpl-frs:Item11 2022-10-31 4933421 dpl-frs:DistributionCosts dpl-frs:Item11 2021-11-01 2022-10-31 4933421 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-11-01 2022-10-31 4933421 dpl-frs:Item12 2021-11-01 2022-10-31 4933421 dpl-frs:Item12 2021-10-31 4933421 dpl-frs:Item12 2022-10-31 4933421 dpl-frs:CostSales dpl-frs:Item12 2021-11-01 2022-10-31 4933421 dpl-frs:CostSales dpl-frs:Item12 2021-10-31 4933421 dpl-frs:CostSales dpl-frs:Item12 2022-10-31 4933421 dpl-frs:DistributionCosts dpl-frs:Item12 2021-11-01 2022-10-31 4933421 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-11-01 2022-10-31 4933421 1 2021-11-01 2022-10-31 4933421 frs-countries:EnglandWales 2021-11-01 2022-10-31 4933421 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-10-31 4933421 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2021-10-31 4933421 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2021-10-31 4933421 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2020-11-01 2021-10-31 4933421 frs-core:AllSubsidiaries 2020-11-01 2021-10-31 4933421 frs-core:KeyManagementPersonnel 2020-11-01 2021-10-31 4933421 frs-core:EntitiesControlledByKeyManagementPersonnel 2020-11-01 2021-10-31 4933421 frs-core:OtherRelatedParties 2020-11-01 2021-10-31 4933421 2020-10-31 4933421 2021-10-31 4933421 2020-11-01 2021-10-31 4933421 frs-core:CurrentFinancialInstruments 2021-10-31 4933421 frs-core:CurrentFinancialInstruments 2020-11-01 2021-10-31 4933421 frs-core:Non-currentFinancialInstruments 2021-10-31 4933421 frs-core:Non-currentFinancialInstruments 2020-11-01 2021-10-31 4933421 frs-core:CurrentFinancialInstruments 2020-11-01 2021-10-31 4933421 frs-core:CurrentFinancialInstruments 2021-10-31 4933421 frs-core:AfterOneYear 2020-11-01 2021-10-31 4933421 frs-core:BetweenOneFiveYears 2020-11-01 2021-10-31 4933421 frs-core:BetweenOneFiveYears 2021-10-31 4933421 frs-core:ComputerEquipment 2021-10-31 4933421 frs-core:ComputerEquipment 2020-11-01 2021-10-31 4933421 frs-core:ComputerEquipment 2020-10-31 4933421 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-10-31 4933421 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2020-11-01 2021-10-31 4933421 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2020-10-31 4933421 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-10-31 4933421 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2020-11-01 2021-10-31 4933421 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2020-10-31 4933421 frs-core:FurnitureFittings 2021-10-31 4933421 frs-core:FurnitureFittings 2020-11-01 2021-10-31 4933421 frs-core:FurnitureFittings 2020-10-31 4933421 frs-core:NetGoodwill 2021-10-31 4933421 frs-core:NetGoodwill 2020-11-01 2021-10-31 4933421 frs-core:NetGoodwill 2020-10-31 4933421 frs-core:InvestmentPropertyIncludedWithinPPE 2021-10-31 4933421 frs-core:InvestmentPropertyIncludedWithinPPE 2020-11-01 2021-10-31 4933421 frs-core:InvestmentPropertyIncludedWithinPPE 2020-10-31 4933421 frs-core:LandBuildings 2021-10-31 4933421 frs-core:LandBuildings 2020-11-01 2021-10-31 4933421 frs-core:LandBuildings 2020-10-31 4933421 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-10-31 4933421 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2020-11-01 2021-10-31 4933421 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2020-10-31 4933421 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-10-31 4933421 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2020-11-01 2021-10-31 4933421 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2020-10-31 4933421 frs-core:MoreThanFiveYears 2020-11-01 2021-10-31 4933421 frs-core:MoreThanFiveYears 2021-10-31 4933421 frs-core:MotorVehicles 2021-10-31 4933421 frs-core:MotorVehicles 2020-11-01 2021-10-31 4933421 frs-core:MotorVehicles 2020-10-31 4933421 frs-core:OtherResidualIntangibleAssets 2021-10-31 4933421 frs-core:OtherResidualIntangibleAssets 2020-11-01 2021-10-31 4933421 frs-core:OtherResidualIntangibleAssets 2020-10-31 4933421 frs-core:PlantMachinery 2021-10-31 4933421 frs-core:PlantMachinery 2020-11-01 2021-10-31 4933421 frs-core:PlantMachinery 2020-10-31 4933421 frs-core:Secured 2021-10-31 4933421 frs-core:Unsecured 2021-10-31 4933421 frs-core:WithinOneYear 2020-11-01 2021-10-31 4933421 frs-core:WithinOneYear 2021-10-31 4933421 frs-core:CapitalRedemptionReserve 2020-11-01 2021-10-31 4933421 frs-core:CapitalRedemptionReserve 2020-10-31 4933421 frs-core:CapitalRedemptionReserve 2021-10-31 4933421 frs-core:OtherReservesSubtotal 2020-11-01 2021-10-31 4933421 frs-core:OtherReservesSubtotal 2020-10-31 4933421 frs-core:OtherReservesSubtotal 2021-10-31 4933421 frs-core:RevaluationReserve 2020-11-01 2021-10-31 4933421 frs-core:RevaluationReserve 2020-10-31 4933421 frs-core:RevaluationReserve 2021-10-31 4933421 frs-core:SharePremium 2020-11-01 2021-10-31 4933421 frs-core:SharePremium 2020-10-31 4933421 frs-core:SharePremium 2021-10-31 4933421 frs-core:ShareCapital 2020-11-01 2021-10-31 4933421 frs-core:ShareCapital 2020-10-31 4933421 frs-core:ShareCapital 2021-10-31 4933421 frs-core:RetainedEarningsAccumulatedLosses 2020-11-01 2021-10-31 4933421 frs-core:RetainedEarningsAccumulatedLosses 2020-10-31 4933421 frs-core:RetainedEarningsAccumulatedLosses 2021-10-31 4933421 frs-core:RetainedEarningsAccumulatedLosses frs-core:RestatedAmount 2020-10-31 4933421 frs-core:RetainedEarningsAccumulatedLosses frs-core:RestatedAmount 2021-10-31 4933421 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2020-10-31 4933421 frs-countries:UnitedKingdom 2020-11-01 2021-10-31 4933421 frs-countries:Europe 2020-11-01 2021-10-31 4933421 frs-countries:NorthAmerica 2020-11-01 2021-10-31 4933421 frs-countries:SouthAmerica 2020-11-01 2021-10-31 4933421 frs-countries:Asia 2020-11-01 2021-10-31 4933421 frs-countries:RestWorldOutsideUK 2020-11-01 2021-10-31 4933421 frs-bus:HighestPaidDirector 2020-11-01 2021-10-31 4933421 frs-bus:PrivateLimitedCompanyLtd 2020-11-01 2021-10-31 4933421 frs-bus:CompanyLimitedByGuarantee 2020-11-01 2021-10-31 4933421 frs-bus:LimitedLiabilityPartnershipLLP 2020-11-01 2021-10-31 4933421 frs-bus:LimitedLiabilityPartnershipsSORP 2020-11-01 2021-10-31 4933421 frs-bus:FullAccounts 2020-11-01 2021-10-31 4933421 frs-bus:AbbreviatedAccounts 2020-11-01 2021-10-31 4933421 frs-bus:AbridgedAccounts 2020-11-01 2021-10-31 4933421 frs-bus:FRS102 2020-11-01 2021-10-31 4933421 frs-bus:SmallEntities 2020-11-01 2021-10-31 4933421 frs-bus:EntityHasNeverTraded 2020-11-01 2021-10-31 4933421 frs-bus:EntityNoLongerTradingButTradedInPast 2020-11-01 2021-10-31 4933421 frs-bus:Audited 2020-11-01 2021-10-31 4933421 frs-bus:AuditExempt-NoAccountantsReport 2020-11-01 2021-10-31 4933421 frs-bus:AuditExemptWithAccountantsReport 2020-11-01 2021-10-31 4933421 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2020-11-01 2021-10-31 4933421 frs-bus:SmallCompaniesRegimeForAccounts 2020-11-01 2021-10-31 4933421 frs-bus:OrdinaryShareClass1 2020-11-01 2021-10-31 4933421 frs-bus:OrdinaryShareClass1 2020-10-31 4933421 frs-bus:OrdinaryShareClass1 2021-10-31 4933421 frs-bus:OrdinaryShareClass2 2020-11-01 2021-10-31 4933421 frs-bus:OrdinaryShareClass2 2020-10-31 4933421 frs-bus:OrdinaryShareClass2 2021-10-31 4933421 frs-bus:OrdinaryShareClass3 2020-11-01 2021-10-31 4933421 frs-bus:OrdinaryShareClass3 2020-10-31 4933421 frs-bus:OrdinaryShareClass3 2021-10-31 4933421 frs-bus:OrdinaryShareClass4 2020-11-01 2021-10-31 4933421 frs-bus:OrdinaryShareClass4 2020-10-31 4933421 frs-bus:OrdinaryShareClass4 2021-10-31 4933421 frs-bus:OrdinaryShareClass5 2020-11-01 2021-10-31 4933421 frs-bus:OrdinaryShareClass5 2020-10-31 4933421 frs-bus:OrdinaryShareClass5 2021-10-31 4933421 frs-bus:PreferenceShareClass1 2020-11-01 2021-10-31 4933421 frs-bus:PreferenceShareClass1 2020-10-31 4933421 frs-bus:PreferenceShareClass1 2021-10-31 4933421 frs-bus:PreferenceShareClass2 2020-11-01 2021-10-31 4933421 frs-bus:PreferenceShareClass2 2020-10-31 4933421 frs-bus:PreferenceShareClass2 2021-10-31 4933421 frs-bus:PreferenceShareClass3 2020-11-01 2021-10-31 4933421 frs-bus:PreferenceShareClass3 2020-10-31 4933421 frs-bus:PreferenceShareClass3 2021-10-31 4933421 frs-bus:PreferenceShareClass4 2020-11-01 2021-10-31 4933421 frs-bus:PreferenceShareClass4 2020-10-31 4933421 frs-bus:PreferenceShareClass4 2021-10-31 4933421 frs-bus:PreferenceShareClass5 2020-11-01 2021-10-31 4933421 frs-bus:PreferenceShareClass5 2020-10-31 4933421 frs-bus:PreferenceShareClass5 2021-10-31 4933421 1 2020-11-01 2021-10-31 4933421 1 2021-10-31 4933421 1 2020-11-01 2021-10-31 4933421 frs-core:LeasedAssets 2020-11-01 2021-10-31 4933421 frs-core:OwnedAssets 2020-11-01 2021-10-31 4933421 frs-core:CurrencyRisk 2020-11-01 2021-10-31 4933421 frs-core:MarketRisk 2020-11-01 2021-10-31 4933421 frs-core:InterestRateRisk 2020-11-01 2021-10-31 4933421 frs-core:DeferredTaxation 2020-11-01 2021-10-31 4933421 frs-core:DeferredTaxation 2020-10-31 4933421 frs-core:DeferredTaxation 2021-10-31 4933421 frs-core:OtherProvisionsContingentLiabilities 2020-11-01 2021-10-31 4933421 frs-core:OtherProvisionsContingentLiabilities 2020-10-31 4933421 frs-core:OtherProvisionsContingentLiabilities 2021-10-31 4933421 frs-core:ProvisionsDeferredTax 2021-10-31 4933421 frs-core:OtherDeferredTax 2021-10-31 4933421 frs-core:AcceleratedTaxDepreciationDeferredTax 2021-10-31 4933421 frs-core:TaxLossesCarry-forwardsDeferredTax 2021-10-31 4933421 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2021-10-31 4933421 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2020-11-01 2021-10-31 4933421 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2020-10-31 4933421 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-10-31 4933421 frs-core:Provisions 2020-11-01 2021-10-31 4933421 frs-core:Provisions 2020-10-31 4933421 frs-core:Provisions 2021-10-31 4933421 frs-core:Provisions 2020-11-01 2021-10-31 4933421 frs-core:Provisions 2020-10-31 4933421 frs-core:Provisions 2021-10-31 4933421 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2021-10-31 4933421 frs-core:RevaluationInvestmentPropertyDeferredTax 2021-10-31 4933421 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2021-10-31 4933421 frs-core:OtherPost-employmentBenefitsDeferredTax 2021-10-31 4933421 frs-core:Share-basedPaymentsDeferredTax 2021-10-31 4933421 frs-core:TaxCreditsDeferredTax 2021-10-31 4933421 frs-core:CostValuation 2020-10-31 4933421 frs-core:AdditionsToInvestments 2021-10-31 4933421 frs-core:DisposalsRepaymentsInvestments 2021-10-31 4933421 frs-core:RevaluationsIncreaseDecreaseInInvestments 2021-10-31 4933421 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2021-10-31 4933421 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2021-10-31 4933421 frs-core:OtherIncreaseDecreaseInInvestments 2021-10-31 4933421 frs-core:CostValuation 2021-10-31 4933421 frs-core:ProvisionsForImpairmentInvestments 2020-10-31 4933421 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2021-10-31 4933421 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2021-10-31 4933421 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2021-10-31 4933421 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2021-10-31 4933421 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2021-10-31 4933421 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2021-10-31 4933421 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2021-10-31 4933421 frs-core:ProvisionsForImpairmentInvestments 2021-10-31 4933421 frs-core:ListedExchangeTraded 2021-10-31 4933421 frs-core:ListedExchangeTraded 2020-10-31 4933421 frs-core:CostValuation frs-core:ListedExchangeTraded 2020-10-31 4933421 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2021-10-31 4933421 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2021-10-31 4933421 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-10-31 4933421 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2021-10-31 4933421 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-10-31 4933421 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-10-31 4933421 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-10-31 4933421 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2020-10-31 4933421 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-10-31 4933421 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-10-31 4933421 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-10-31 4933421 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-10-31 4933421 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2021-10-31 4933421 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-10-31 4933421 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-10-31 4933421 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-10-31 4933421 frs-core:UnlistedNon-exchangeTraded 2021-10-31 4933421 frs-core:UnlistedNon-exchangeTraded 2020-10-31 4933421 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2020-10-31 4933421 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2021-10-31 4933421 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2021-10-31 4933421 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-10-31 4933421 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2021-10-31 4933421 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-10-31 4933421 frs-core:OtherIncreaseDecreaseInInvestments 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Registered number: 4933421
Marks with Splendour Ltd
Unaudited Financial Statements
For The Year Ended 31 October 2022
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 4933421
2022 2021
Notes £ £ £ £
FIXED ASSETS
CURRENT ASSETS
Stocks 5 979 327
Debtors 7,826 8,266
Cash at bank and in hand 4,198 5,619
13,003 14,212
Creditors: Amounts Falling Due Within One Year (8,162 ) (7,899 )
NET CURRENT ASSETS (LIABILITIES) 4,841 6,313
TOTAL ASSETS LESS CURRENT LIABILITIES 4,841 6,313
Creditors: Amounts Falling Due After More Than One Year 6 (6,167 ) (8,000 )
NET LIABILITIES (1,326 ) (1,687 )
CAPITAL AND RESERVES
Called up share capital 7 1 1
Profit and Loss Account (1,327 ) (1,688 )
SHAREHOLDERS' FUNDS (1,326) (1,687)
Page 1
Page 2
For the year ending 31 October 2022 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Mark Rainsford
Director
30/10/2023
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Marks with Splendour Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 4933421 . The registered office is Leigh Masonic Hall, Ellesmere Street, Leigh, WN7 4LQ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% straight line per annum.
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 16 (2021: 8)
16 8
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 November 2021 8,511
As at 31 October 2022 8,511
Depreciation
As at 1 November 2021 8,511
As at 31 October 2022 8,511
Net Book Value
As at 31 October 2022 -
As at 1 November 2021 -
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5. Stocks
2022 2021
£ £
Stock 979 327
979 327
6. Creditors: Amounts Falling Due After More Than One Year
2022 2021
£ £
Bank loans 6,167 8,000
6,167 8,000
7. Share Capital
2022 2021
Allotted, Called up and fully paid 1 1
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