Acorah Software Products - Accounts Production 14.2.200 false true false 2 December 2021 31 December 2022 31 December 2022 13778073 Mr I R Baron Mr P A Carney Mr M L Howard Mr R Speirs Mr D Z Phillips iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13778073 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-12-01 13778073 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-12-31 13778073 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-12-31 13778073 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-12-31 13778073 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-12-02 2022-12-31 13778073 frs-core:AllSubsidiaries 2021-12-02 2022-12-31 13778073 frs-core:KeyManagementPersonnel 2021-12-02 2022-12-31 13778073 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-12-02 2022-12-31 13778073 frs-core:OtherRelatedParties 2021-12-02 2022-12-31 13778073 2021-12-01 13778073 2022-12-31 13778073 2021-12-02 2022-12-31 13778073 frs-core:CurrentFinancialInstruments 2022-12-31 13778073 frs-core:CurrentFinancialInstruments 2021-12-02 2022-12-31 13778073 frs-core:Non-currentFinancialInstruments 2022-12-31 13778073 frs-core:Non-currentFinancialInstruments 2021-12-02 2022-12-31 13778073 frs-core:CurrentFinancialInstruments 2021-12-02 2022-12-31 13778073 frs-core:CurrentFinancialInstruments 2022-12-31 13778073 frs-core:AfterOneYear 2021-12-02 2022-12-31 13778073 frs-core:BetweenOneFiveYears 2021-12-02 2022-12-31 13778073 frs-core:BetweenOneFiveYears 2022-12-31 13778073 frs-core:ComputerEquipment 2022-12-31 13778073 frs-core:ComputerEquipment 2021-12-02 2022-12-31 13778073 frs-core:ComputerEquipment 2021-12-01 13778073 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-12-31 13778073 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-12-02 2022-12-31 13778073 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-12-01 13778073 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-12-31 13778073 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-12-02 2022-12-31 13778073 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-12-01 13778073 frs-core:FurnitureFittings 2022-12-31 13778073 frs-core:FurnitureFittings 2021-12-02 2022-12-31 13778073 frs-core:FurnitureFittings 2021-12-01 13778073 frs-core:NetGoodwill 2022-12-31 13778073 frs-core:NetGoodwill 2021-12-02 2022-12-31 13778073 frs-core:NetGoodwill 2021-12-01 13778073 frs-core:InvestmentPropertyIncludedWithinPPE 2022-12-31 13778073 frs-core:InvestmentPropertyIncludedWithinPPE 2021-12-02 2022-12-31 13778073 frs-core:InvestmentPropertyIncludedWithinPPE 2021-12-01 13778073 frs-core:LandBuildings 2022-12-31 13778073 frs-core:LandBuildings 2021-12-02 2022-12-31 13778073 frs-core:LandBuildings 2021-12-01 13778073 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-12-31 13778073 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-12-02 2022-12-31 13778073 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-12-01 13778073 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-12-31 13778073 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-12-02 2022-12-31 13778073 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-12-01 13778073 frs-core:MoreThanFiveYears 2021-12-02 2022-12-31 13778073 frs-core:MoreThanFiveYears 2022-12-31 13778073 frs-core:MotorVehicles 2022-12-31 13778073 frs-core:MotorVehicles 2021-12-02 2022-12-31 13778073 frs-core:MotorVehicles 2021-12-01 13778073 frs-core:OtherResidualIntangibleAssets 2022-12-31 13778073 frs-core:OtherResidualIntangibleAssets 2021-12-02 2022-12-31 13778073 frs-core:OtherResidualIntangibleAssets 2021-12-01 13778073 frs-core:PlantMachinery 2022-12-31 13778073 frs-core:PlantMachinery 2021-12-02 2022-12-31 13778073 frs-core:PlantMachinery 2021-12-01 13778073 frs-core:Secured 2022-12-31 13778073 frs-core:Unsecured 2022-12-31 13778073 frs-core:WithinOneYear 2021-12-02 2022-12-31 13778073 frs-core:WithinOneYear 2022-12-31 13778073 frs-core:CapitalRedemptionReserve 2021-12-02 2022-12-31 13778073 frs-core:CapitalRedemptionReserve 2021-12-01 13778073 frs-core:CapitalRedemptionReserve 2022-12-31 13778073 frs-core:OtherReservesSubtotal 2021-12-02 2022-12-31 13778073 frs-core:OtherReservesSubtotal 2021-12-01 13778073 frs-core:OtherReservesSubtotal 2022-12-31 13778073 frs-core:RevaluationReserve 2021-12-02 2022-12-31 13778073 frs-core:RevaluationReserve 2021-12-01 13778073 frs-core:RevaluationReserve 2022-12-31 13778073 frs-core:SharePremium 2021-12-02 2022-12-31 13778073 frs-core:SharePremium 2021-12-01 13778073 frs-core:SharePremium 2022-12-31 13778073 frs-core:ShareCapital 2021-12-02 2022-12-31 13778073 frs-core:ShareCapital 2021-12-01 13778073 frs-core:ShareCapital 2022-12-31 13778073 frs-core:RetainedEarningsAccumulatedLosses 2021-12-02 2022-12-31 13778073 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-12-01 13778073 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31 13778073 frs-core:RetainedEarningsAccumulatedLosses 2021-12-01 13778073 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31 13778073 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-12-01 13778073 frs-countries:UnitedKingdom 2021-12-02 2022-12-31 13778073 frs-countries:Europe 2021-12-02 2022-12-31 13778073 frs-countries:NorthAmerica 2021-12-02 2022-12-31 13778073 frs-countries:SouthAmerica 2021-12-02 2022-12-31 13778073 frs-countries:Asia 2021-12-02 2022-12-31 13778073 frs-countries:RestWorldOutsideUK 2021-12-02 2022-12-31 13778073 frs-bus:HighestPaidDirector 2021-12-02 2022-12-31 13778073 frs-bus:PrivateLimitedCompanyLtd 2021-12-02 2022-12-31 13778073 frs-bus:CompanyLimitedByGuarantee 2021-12-02 2022-12-31 13778073 frs-bus:LimitedLiabilityPartnershipLLP 2021-12-02 2022-12-31 13778073 frs-bus:LimitedLiabilityPartnershipsSORP 2021-12-02 2022-12-31 13778073 frs-bus:FullAccounts 2021-12-02 2022-12-31 13778073 frs-bus:FilletedAccounts 2021-12-02 2022-12-31 13778073 frs-bus:AbridgedAccounts 2021-12-02 2022-12-31 13778073 frs-bus:FRS102 2021-12-02 2022-12-31 13778073 frs-bus:MediumEntities 2021-12-02 2022-12-31 13778073 frs-bus:SmallEntities 2021-12-02 2022-12-31 13778073 frs-bus:EntityHasNeverTraded 2021-12-02 2022-12-31 13778073 frs-bus:EntityNoLongerTradingButTradedInPast 2021-12-02 2022-12-31 13778073 frs-bus:Audited 2021-12-02 2022-12-31 13778073 frs-bus:AuditExempt-NoAccountantsReport 2021-12-02 2022-12-31 13778073 frs-bus:AuditExemptWithAccountantsReport 2021-12-02 2022-12-31 13778073 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-12-02 2022-12-31 13778073 frs-bus:LargeCompaniesRegimeForAccounts 2021-12-02 2022-12-31 13778073 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-12-02 2022-12-31 13778073 frs-bus:SmallCompaniesRegimeForAccounts 2021-12-02 2022-12-31 13778073 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-12-02 2022-12-31 13778073 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-12-02 2022-12-31 13778073 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-12-02 2022-12-31 13778073 frs-bus:OrdinaryShareClass1 2021-12-02 2022-12-31 13778073 frs-bus:OrdinaryShareClass1 2021-12-01 13778073 frs-bus:OrdinaryShareClass1 2022-12-31 13778073 frs-bus:OrdinaryShareClass2 2021-12-02 2022-12-31 13778073 frs-bus:OrdinaryShareClass2 2021-12-01 13778073 frs-bus:OrdinaryShareClass2 2022-12-31 13778073 frs-bus:OrdinaryShareClass3 2021-12-02 2022-12-31 13778073 frs-bus:OrdinaryShareClass3 2021-12-01 13778073 frs-bus:OrdinaryShareClass3 2022-12-31 13778073 frs-bus:OrdinaryShareClass4 2021-12-02 2022-12-31 13778073 frs-bus:OrdinaryShareClass4 2021-12-01 13778073 frs-bus:OrdinaryShareClass4 2022-12-31 13778073 frs-bus:OrdinaryShareClass5 2021-12-02 2022-12-31 13778073 frs-bus:OrdinaryShareClass5 2021-12-01 13778073 frs-bus:OrdinaryShareClass5 2022-12-31 13778073 frs-bus:PreferenceShareClass1 2021-12-02 2022-12-31 13778073 frs-bus:PreferenceShareClass1 2021-12-01 13778073 frs-bus:PreferenceShareClass1 2022-12-31 13778073 frs-bus:PreferenceShareClass2 2021-12-02 2022-12-31 13778073 frs-bus:PreferenceShareClass2 2021-12-01 13778073 frs-bus:PreferenceShareClass2 2022-12-31 13778073 frs-bus:PreferenceShareClass3 2021-12-02 2022-12-31 13778073 frs-bus:PreferenceShareClass3 2021-12-01 13778073 frs-bus:PreferenceShareClass3 2022-12-31 13778073 frs-bus:PreferenceShareClass4 2021-12-02 2022-12-31 13778073 frs-bus:PreferenceShareClass4 2021-12-01 13778073 frs-bus:PreferenceShareClass4 2022-12-31 13778073 frs-bus:PreferenceShareClass5 2021-12-02 2022-12-31 13778073 frs-bus:PreferenceShareClass5 2021-12-01 13778073 frs-bus:PreferenceShareClass5 2022-12-31 13778073 1 2021-12-02 2022-12-31 13778073 1 2022-12-31 13778073 1 2021-12-02 2022-12-31 13778073 frs-core:LeasedAssets 2021-12-02 2022-12-31 13778073 frs-core:OwnedAssets 2021-12-02 2022-12-31 13778073 frs-core:CurrencyRisk 2021-12-02 2022-12-31 13778073 frs-core:MarketRisk 2021-12-02 2022-12-31 13778073 frs-core:InterestRateRisk 2021-12-02 2022-12-31 13778073 frs-core:DeferredTaxation 2021-12-02 2022-12-31 13778073 frs-core:DeferredTaxation 2021-12-01 13778073 frs-core:DeferredTaxation 2022-12-31 13778073 frs-core:OtherProvisionsContingentLiabilities 2021-12-02 2022-12-31 13778073 frs-core:OtherProvisionsContingentLiabilities 2021-12-01 13778073 frs-core:OtherProvisionsContingentLiabilities 2022-12-31 13778073 frs-core:ProvisionsDeferredTax 2022-12-31 13778073 frs-core:OtherDeferredTax 2022-12-31 13778073 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-12-31 13778073 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-12-31 13778073 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-12-31 13778073 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-12-02 2022-12-31 13778073 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-12-01 13778073 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-12-31 13778073 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-12-02 2022-12-31 13778073 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-12-01 13778073 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-12-31 13778073 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-12-02 2022-12-31 13778073 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-12-01 13778073 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-12-31 13778073 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-12-31 13778073 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-12-31 13778073 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-12-31 13778073 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-12-31 13778073 frs-core:Share-basedPaymentsDeferredTax 2022-12-31 13778073 frs-core:TaxCreditsDeferredTax 2022-12-31 13778073 frs-core:CostValuation 2021-12-01 13778073 frs-core:AdditionsToInvestments 2022-12-31 13778073 frs-core:DisposalsRepaymentsInvestments 2022-12-31 13778073 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-12-31 13778073 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-12-31 13778073 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-12-31 13778073 frs-core:OtherIncreaseDecreaseInInvestments 2022-12-31 13778073 frs-core:CostValuation 2022-12-31 13778073 frs-core:ProvisionsForImpairmentInvestments 2021-12-01 13778073 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-12-31 13778073 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-12-31 13778073 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-12-31 13778073 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-12-31 13778073 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-12-31 13778073 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-12-31 13778073 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-12-31 13778073 frs-core:ProvisionsForImpairmentInvestments 2022-12-31 13778073 frs-core:ListedExchangeTraded 2022-12-31 13778073 frs-core:ListedExchangeTraded 2021-12-01 13778073 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-12-01 13778073 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-12-31 13778073 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-12-31 13778073 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-12-31 13778073 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-12-31 13778073 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-12-31 13778073 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-12-31 13778073 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-12-31 13778073 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-01 13778073 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 13778073 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 13778073 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 13778073 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 13778073 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-12-31 13778073 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 13778073 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 13778073 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 13778073 frs-core:UnlistedNon-exchangeTraded 2022-12-31 13778073 frs-core:UnlistedNon-exchangeTraded 2021-12-01 13778073 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-12-01 13778073 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 13778073 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 13778073 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 13778073 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 13778073 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 13778073 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 13778073 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-12-31 13778073 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-01 13778073 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 13778073 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 13778073 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 13778073 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 13778073 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-12-31 13778073 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 13778073 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 13778073 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 13778073 dpl-frs:CostSales 2021-12-02 2022-12-31 13778073 dpl-frs:CostSales 2021-12-01 13778073 dpl-frs:CostSales 2022-12-31 13778073 dpl-frs:DistributionCosts 2021-12-02 2022-12-31 13778073 dpl-frs:AdministrativeExpenses 2021-12-02 2022-12-31 13778073 frs-bus:Director1 2021-12-02 2022-12-31 13778073 frs-bus:Director1 2021-12-01 13778073 frs-bus:Director1 2022-12-31 13778073 frs-bus:Director2 2021-12-02 2022-12-31 13778073 frs-bus:Director2 2021-12-01 13778073 frs-bus:Director2 2022-12-31 13778073 frs-bus:Director3 2021-12-02 2022-12-31 13778073 frs-bus:Director3 2021-12-01 13778073 frs-bus:Director3 2022-12-31 13778073 frs-bus:Director4 2021-12-02 2022-12-31 13778073 frs-bus:Director4 2021-12-01 13778073 frs-bus:Director4 2022-12-31 13778073 frs-bus:Director5 2021-12-02 2022-12-31 13778073 frs-bus:Director5 2021-12-01 13778073 frs-bus:Director5 2022-12-31 13778073 1 2021-12-02 2022-12-31 13778073 frs-core:CurrentFinancialInstruments 1 2022-12-31 13778073 frs-core:Non-currentFinancialInstruments 1 2022-12-31 13778073 2 2021-12-02 2022-12-31 13778073 frs-core:CurrentFinancialInstruments 2 2022-12-31 13778073 frs-core:Non-currentFinancialInstruments 2 2022-12-31 13778073 3 2021-12-02 2022-12-31 13778073 frs-core:CurrentFinancialInstruments 3 2022-12-31 13778073 frs-core:Non-currentFinancialInstruments 3 2022-12-31 13778073 4 2021-12-02 2022-12-31 13778073 frs-core:CurrentFinancialInstruments 4 2022-12-31 13778073 frs-core:Non-currentFinancialInstruments 4 2022-12-31 13778073 5 2021-12-02 2022-12-31 13778073 frs-core:CurrentFinancialInstruments 5 2022-12-31 13778073 frs-core:Non-currentFinancialInstruments 5 2022-12-31 13778073 6 2021-12-02 2022-12-31 13778073 frs-core:CurrentFinancialInstruments 6 2022-12-31 13778073 frs-core:Non-currentFinancialInstruments 6 2022-12-31 13778073 7 2021-12-02 2022-12-31 13778073 frs-core:CurrentFinancialInstruments 7 2022-12-31 13778073 frs-core:Non-currentFinancialInstruments 7 2022-12-31 13778073 8 2021-12-02 2022-12-31 13778073 frs-core:CurrentFinancialInstruments 8 2022-12-31 13778073 frs-core:Non-currentFinancialInstruments 8 2022-12-31 13778073 9 2021-12-02 2022-12-31 13778073 frs-core:CurrentFinancialInstruments 9 2022-12-31 13778073 frs-core:Non-currentFinancialInstruments 9 2022-12-31 13778073 10 2021-12-02 2022-12-31 13778073 frs-core:CurrentFinancialInstruments 10 2022-12-31 13778073 frs-core:Non-currentFinancialInstruments 10 2022-12-31 13778073 11 2021-12-02 2022-12-31 13778073 frs-core:CurrentFinancialInstruments 11 2022-12-31 13778073 frs-core:Non-currentFinancialInstruments 11 2022-12-31 13778073 12 2021-12-02 2022-12-31 13778073 frs-core:CurrentFinancialInstruments 12 2022-12-31 13778073 frs-core:Non-currentFinancialInstruments 12 2022-12-31 13778073 13 2021-12-02 2022-12-31 13778073 frs-core:CurrentFinancialInstruments 13 2022-12-31 13778073 frs-core:Non-currentFinancialInstruments 13 2022-12-31 13778073 14 2021-12-02 2022-12-31 13778073 frs-core:CurrentFinancialInstruments 14 2022-12-31 13778073 frs-core:Non-currentFinancialInstruments 14 2022-12-31 13778073 15 2021-12-02 2022-12-31 13778073 frs-core:CurrentFinancialInstruments 15 2022-12-31 13778073 frs-core:Non-currentFinancialInstruments 15 2022-12-31 13778073 16 2021-12-02 2022-12-31 13778073 frs-core:CurrentFinancialInstruments 16 2022-12-31 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Registered number: 13778073
Birkdale Consultants Limited
Unaudited Financial Statements
For the Period 2 December 2021 to 31 December 2022
Unaudited Financial Statements
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 13778073
31 December 2022
Notes £ £
CURRENT ASSETS
Debtors 3 272,669
Cash at bank and in hand 386,744
659,413
Creditors: Amounts Falling Due Within One Year 4 (360,625 )
NET CURRENT ASSETS (LIABILITIES) 298,788
TOTAL ASSETS LESS CURRENT LIABILITIES 298,788
NET ASSETS 298,788
CAPITAL AND RESERVES
Called up share capital 5 90
Profit and Loss Account 298,698
SHAREHOLDERS' FUNDS 298,788
For the period ending 31 December 2022 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 P A Carney
Director
10 February 2023
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
1.2. 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.
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.
1.3. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
1.4. Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 5
5
3. Debtors
31 December 2022
£
Due within one year
Trade debtors 5,791
Birkdale Energy Limited - Intercompany 266,878
272,669
4. Creditors: Amounts Falling Due Within One Year
31 December 2022
£
Corporation tax 22,967
Other taxes and social security 1,800
VAT 117,381
Accruals and deferred income 218,477
360,625
Page 2
Page 3
5. Share Capital
31 December 2022
£
Allotted, Called up and fully paid 90
6. Related Party Transactions
The following related party transactions were undertaken during the year:

During the year a company under common control introduced monies totalling £Nil and was repaid amounts totalling £266,878. At the balance sheet date the amounts owed by the company totalled £266,878.

No further transactions with related parties were undertaken such as are required to be disclosed in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
7. General Information
Birkdale Consultants Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13778073 . The registered office is Hanover Buildings, 11-13 Hanover Street, Liverpool, Merseyside, L1 3DN.
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