Acorah Software Products - Accounts Production 14.1.807 false true 30 September 2022 1 October 2021 false 1 October 2022 30 September 2023 30 September 2023 5950780 Mr Richard Crawley Mr Clive Merrick true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 5950780 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-09-30 5950780 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-09-30 5950780 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-09-30 5950780 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-09-30 5950780 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-10-01 2023-09-30 5950780 frs-core:AllSubsidiaries 2022-10-01 2023-09-30 5950780 frs-core:KeyManagementPersonnel 2022-10-01 2023-09-30 5950780 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-10-01 2023-09-30 5950780 frs-core:OtherRelatedParties 2022-10-01 2023-09-30 5950780 2022-09-30 5950780 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frs-bus:PreferenceShareClass2 2021-10-01 2022-09-30 5950780 frs-bus:PreferenceShareClass2 2021-09-30 5950780 frs-bus:PreferenceShareClass2 2022-09-30 5950780 frs-bus:PreferenceShareClass3 2021-10-01 2022-09-30 5950780 frs-bus:PreferenceShareClass3 2021-09-30 5950780 frs-bus:PreferenceShareClass3 2022-09-30 5950780 frs-bus:PreferenceShareClass4 2021-10-01 2022-09-30 5950780 frs-bus:PreferenceShareClass4 2021-09-30 5950780 frs-bus:PreferenceShareClass4 2022-09-30 5950780 frs-bus:PreferenceShareClass5 2021-10-01 2022-09-30 5950780 frs-bus:PreferenceShareClass5 2021-09-30 5950780 frs-bus:PreferenceShareClass5 2022-09-30 5950780 1 2021-10-01 2022-09-30 5950780 1 2022-09-30 5950780 1 2021-10-01 2022-09-30 5950780 frs-core:LeasedAssets 2021-10-01 2022-09-30 5950780 frs-core:OwnedAssets 2021-10-01 2022-09-30 5950780 frs-core:CurrencyRisk 2021-10-01 2022-09-30 5950780 frs-core:MarketRisk 2021-10-01 2022-09-30 5950780 frs-core:InterestRateRisk 2021-10-01 2022-09-30 5950780 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2021-10-01 2022-09-30 5950780 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-09-30 5950780 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-09-30 5950780 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-10-01 2022-09-30 5950780 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-09-30 5950780 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-09-30 5950780 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-09-30 5950780 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-09-30 5950780 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-09-30 5950780 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-09-30 5950780 frs-core:Share-basedPaymentsDeferredTax 2022-09-30 5950780 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2022-09-30 5950780 dpl-frs:CostSales dpl-frs:Item3 2021-09-30 5950780 dpl-frs:CostSales dpl-frs:Item3 2022-09-30 5950780 dpl-frs:DistributionCosts dpl-frs:Item3 2021-10-01 2022-09-30 5950780 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-10-01 2022-09-30 5950780 dpl-frs:Item4 2021-10-01 2022-09-30 5950780 dpl-frs:Item4 2021-09-30 5950780 dpl-frs:Item4 2022-09-30 5950780 dpl-frs:CostSales dpl-frs:Item4 2021-10-01 2022-09-30 5950780 dpl-frs:CostSales dpl-frs:Item4 2021-09-30 5950780 dpl-frs:CostSales dpl-frs:Item4 2022-09-30 5950780 dpl-frs:DistributionCosts dpl-frs:Item4 2021-10-01 2022-09-30 5950780 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-10-01 2022-09-30 5950780 dpl-frs:Item5 2021-10-01 2022-09-30 5950780 dpl-frs:Item5 2021-09-30 5950780 dpl-frs:Item5 2022-09-30 5950780 dpl-frs:CostSales dpl-frs:Item5 2021-10-01 2022-09-30 5950780 dpl-frs:CostSales dpl-frs:Item5 2021-09-30 5950780 dpl-frs:CostSales dpl-frs:Item5 2022-09-30 5950780 dpl-frs:DistributionCosts dpl-frs:Item5 2021-10-01 2022-09-30 5950780 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-10-01 2022-09-30 5950780 dpl-frs:Item6 2021-10-01 2022-09-30 5950780 dpl-frs:Item6 2021-09-30 5950780 dpl-frs:Item6 2022-09-30 5950780 dpl-frs:CostSales dpl-frs:Item6 2021-10-01 2022-09-30 5950780 dpl-frs:CostSales dpl-frs:Item6 2021-09-30 5950780 dpl-frs:CostSales dpl-frs:Item6 2022-09-30 5950780 dpl-frs:DistributionCosts dpl-frs:Item6 2021-10-01 2022-09-30 5950780 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-10-01 2022-09-30 5950780 dpl-frs:Item7 2021-10-01 2022-09-30 5950780 dpl-frs:Item7 2021-09-30 5950780 dpl-frs:Item7 2022-09-30 5950780 dpl-frs:CostSales dpl-frs:Item7 2021-10-01 2022-09-30 5950780 dpl-frs:CostSales dpl-frs:Item7 2021-09-30 5950780 dpl-frs:CostSales dpl-frs:Item7 2022-09-30 5950780 dpl-frs:DistributionCosts dpl-frs:Item7 2021-10-01 2022-09-30 5950780 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-10-01 2022-09-30 5950780 dpl-frs:Item8 2021-10-01 2022-09-30 5950780 dpl-frs:Item8 2021-09-30 5950780 dpl-frs:Item8 2022-09-30 5950780 dpl-frs:CostSales dpl-frs:Item8 2021-10-01 2022-09-30 5950780 dpl-frs:CostSales dpl-frs:Item8 2021-09-30 5950780 dpl-frs:CostSales dpl-frs:Item8 2022-09-30 5950780 dpl-frs:DistributionCosts dpl-frs:Item8 2021-10-01 2022-09-30 5950780 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-10-01 2022-09-30 5950780 dpl-frs:Item9 2021-10-01 2022-09-30 5950780 dpl-frs:Item9 2021-09-30 5950780 dpl-frs:Item9 2022-09-30 5950780 dpl-frs:CostSales dpl-frs:Item9 2021-10-01 2022-09-30 5950780 dpl-frs:CostSales dpl-frs:Item9 2021-09-30 5950780 dpl-frs:CostSales dpl-frs:Item9 2022-09-30 5950780 dpl-frs:DistributionCosts dpl-frs:Item9 2021-10-01 2022-09-30 5950780 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-10-01 2022-09-30 5950780 dpl-frs:Item10 2021-10-01 2022-09-30 5950780 dpl-frs:Item10 2021-09-30 5950780 dpl-frs:Item10 2022-09-30 5950780 dpl-frs:CostSales dpl-frs:Item10 2021-10-01 2022-09-30 5950780 dpl-frs:CostSales dpl-frs:Item10 2021-09-30 5950780 dpl-frs:CostSales dpl-frs:Item10 2022-09-30 5950780 dpl-frs:DistributionCosts dpl-frs:Item10 2021-10-01 2022-09-30 5950780 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-10-01 2022-09-30 5950780 dpl-frs:Item11 2021-10-01 2022-09-30 5950780 dpl-frs:Item11 2021-09-30 5950780 dpl-frs:Item11 2022-09-30 5950780 dpl-frs:CostSales dpl-frs:Item11 2021-10-01 2022-09-30 5950780 dpl-frs:CostSales dpl-frs:Item11 2021-09-30 5950780 dpl-frs:CostSales dpl-frs:Item11 2022-09-30 5950780 dpl-frs:DistributionCosts dpl-frs:Item11 2021-10-01 2022-09-30 5950780 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-10-01 2022-09-30 5950780 dpl-frs:Item12 2021-10-01 2022-09-30 5950780 dpl-frs:Item12 2021-09-30 5950780 dpl-frs:Item12 2022-09-30 5950780 dpl-frs:CostSales dpl-frs:Item12 2021-10-01 2022-09-30 5950780 dpl-frs:CostSales dpl-frs:Item12 2021-09-30 5950780 dpl-frs:CostSales dpl-frs:Item12 2022-09-30 5950780 dpl-frs:DistributionCosts dpl-frs:Item12 2021-10-01 2022-09-30 5950780 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-10-01 2022-09-30 5950780 1 2021-10-01 2022-09-30 5950780 frs-countries:EnglandWales 2021-10-01 2022-09-30
Registered number: 5950780
RPE (UK) Ltd
Unaudited Financial Statements
For The Year Ended 30 September 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 5950780
2023 2022
Notes £ £ £ £
FIXED ASSETS
Investment Properties 4 1,731,468 1,731,468
1,731,468 1,731,468
CURRENT ASSETS
Debtors 5 550 -
Cash at bank and in hand 7,907 6,273
8,457 6,273
Creditors: Amounts Falling Due Within One Year 6 (10,506 ) (17,910 )
NET CURRENT ASSETS (LIABILITIES) (2,049 ) (11,637 )
TOTAL ASSETS LESS CURRENT LIABILITIES 1,729,419 1,719,831
Creditors: Amounts Falling Due After More Than One Year 7 (745,502 ) (752,502 )
NET ASSETS 983,917 967,329
CAPITAL AND RESERVES
Called up share capital 8 2,000 2,000
Revaluation reserve 9 810,656 810,656
Profit and Loss Account 171,261 154,673
SHAREHOLDERS' FUNDS 983,917 967,329
Page 1
Page 2
For the year ending 30 September 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 Richard Crawley
Director
Mr Clive Merrick
Director
26/10/2023
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
RPE (UK) Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 5950780 . The registered office is Unit 7 Treadaway Tech Centre, Treadaway Hill, High Wycombe, Buckinghamshire, HP10 9RS.
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. Investment Properties
Investment properties shall not be subject to periodic charges for depreciation except for properties held on lease, which shall be depreciated at least over the period when the unexpired term is 20 years or less.
Investment properties shall be included in the balance sheet at their market value.
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 2)
2 2
Page 3
Page 4
4. Investment Property
2023
£
Fair Value
As at 1 October 2022 and 30 September 2023 1,731,468
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 550 -
550 -
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 479 555
Corporation tax 4,667 11,908
Other creditors 4,010 4,097
Accruals and deferred income 1,350 1,350
10,506 17,910
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Directors loan account 682,502 682,502
Amounts owed to associates 63,000 70,000
745,502 752,502
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 2,000 2,000
9. Reserves
Revaluation Reserve
£
As at 1 October 2022 810,656
As at 30 September 2023 810,656
10. Ultimate Controlling Party
The company's ultimate controlling party is Mr Richard Crawley by virtue of his ownership of 75% of the issued share capital in the company.
Page 4