Acorah Software Products - Accounts Production 14.2.200 false true 28 February 2022 1 March 2021 false 1 March 2022 28 February 2023 28 February 2023 NI643590 Mr James Patterson Mr Jeremy Hinds iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure NI643590 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-02-28 NI643590 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-02-28 NI643590 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-02-28 NI643590 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-02-28 NI643590 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-03-01 2023-02-28 NI643590 frs-core:AllSubsidiaries 2022-03-01 2023-02-28 NI643590 frs-core:KeyManagementPersonnel 2022-03-01 2023-02-28 NI643590 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-03-01 2023-02-28 NI643590 frs-core:OtherRelatedParties 2022-03-01 2023-02-28 NI643590 2022-02-28 NI643590 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2023-02-28 NI643590 19 2022-03-01 2023-02-28 NI643590 frs-core:CurrentFinancialInstruments 19 2023-02-28 NI643590 frs-core:Non-currentFinancialInstruments 19 2023-02-28 NI643590 20 2022-03-01 2023-02-28 NI643590 frs-core:CurrentFinancialInstruments 20 2023-02-28 NI643590 frs-core:Non-currentFinancialInstruments 20 2023-02-28 NI643590 dpl-frs:Item1 2022-03-01 2023-02-28 NI643590 dpl-frs:Item1 2022-02-28 NI643590 dpl-frs:Item1 2023-02-28 NI643590 dpl-frs:CostSales dpl-frs:Item1 2022-03-01 2023-02-28 NI643590 dpl-frs:CostSales dpl-frs:Item1 2022-02-28 NI643590 dpl-frs:CostSales dpl-frs:Item1 2023-02-28 NI643590 dpl-frs:DistributionCosts dpl-frs:Item1 2022-03-01 2023-02-28 NI643590 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-03-01 2023-02-28 NI643590 dpl-frs:Item2 2022-03-01 2023-02-28 NI643590 dpl-frs:Item2 2022-02-28 NI643590 dpl-frs:Item2 2023-02-28 NI643590 dpl-frs:CostSales dpl-frs:Item2 2022-03-01 2023-02-28 NI643590 dpl-frs:CostSales dpl-frs:Item2 2022-02-28 NI643590 dpl-frs:CostSales dpl-frs:Item2 2023-02-28 NI643590 dpl-frs:DistributionCosts dpl-frs:Item2 2022-03-01 2023-02-28 NI643590 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-03-01 2023-02-28 NI643590 dpl-frs:Item3 2022-03-01 2023-02-28 NI643590 dpl-frs:Item3 2022-02-28 NI643590 dpl-frs:Item3 2023-02-28 NI643590 dpl-frs:CostSales dpl-frs:Item3 2022-03-01 2023-02-28 NI643590 dpl-frs:CostSales dpl-frs:Item3 2022-02-28 NI643590 dpl-frs:CostSales dpl-frs:Item3 2023-02-28 NI643590 dpl-frs:DistributionCosts dpl-frs:Item3 2022-03-01 2023-02-28 NI643590 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-03-01 2023-02-28 NI643590 dpl-frs:Item4 2022-03-01 2023-02-28 NI643590 dpl-frs:Item4 2022-02-28 NI643590 dpl-frs:Item4 2023-02-28 NI643590 dpl-frs:CostSales dpl-frs:Item4 2022-03-01 2023-02-28 NI643590 dpl-frs:CostSales dpl-frs:Item4 2022-02-28 NI643590 dpl-frs:CostSales dpl-frs:Item4 2023-02-28 NI643590 dpl-frs:DistributionCosts dpl-frs:Item4 2022-03-01 2023-02-28 NI643590 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-03-01 2023-02-28 NI643590 dpl-frs:Item5 2022-03-01 2023-02-28 NI643590 dpl-frs:Item5 2022-02-28 NI643590 dpl-frs:Item5 2023-02-28 NI643590 dpl-frs:CostSales dpl-frs:Item5 2022-03-01 2023-02-28 NI643590 dpl-frs:CostSales dpl-frs:Item5 2022-02-28 NI643590 dpl-frs:CostSales dpl-frs:Item5 2023-02-28 NI643590 dpl-frs:DistributionCosts dpl-frs:Item5 2022-03-01 2023-02-28 NI643590 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-03-01 2023-02-28 NI643590 dpl-frs:Item6 2022-03-01 2023-02-28 NI643590 dpl-frs:Item6 2022-02-28 NI643590 dpl-frs:Item6 2023-02-28 NI643590 dpl-frs:CostSales dpl-frs:Item6 2022-03-01 2023-02-28 NI643590 dpl-frs:CostSales dpl-frs:Item6 2022-02-28 NI643590 dpl-frs:CostSales dpl-frs:Item6 2023-02-28 NI643590 dpl-frs:DistributionCosts dpl-frs:Item6 2022-03-01 2023-02-28 NI643590 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-03-01 2023-02-28 NI643590 dpl-frs:Item7 2022-03-01 2023-02-28 NI643590 dpl-frs:Item7 2022-02-28 NI643590 dpl-frs:Item7 2023-02-28 NI643590 dpl-frs:CostSales dpl-frs:Item7 2022-03-01 2023-02-28 NI643590 dpl-frs:CostSales dpl-frs:Item7 2022-02-28 NI643590 dpl-frs:CostSales dpl-frs:Item7 2023-02-28 NI643590 dpl-frs:DistributionCosts dpl-frs:Item7 2022-03-01 2023-02-28 NI643590 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-03-01 2023-02-28 NI643590 dpl-frs:Item8 2022-03-01 2023-02-28 NI643590 dpl-frs:Item8 2022-02-28 NI643590 dpl-frs:Item8 2023-02-28 NI643590 dpl-frs:CostSales dpl-frs:Item8 2022-03-01 2023-02-28 NI643590 dpl-frs:CostSales dpl-frs:Item8 2022-02-28 NI643590 dpl-frs:CostSales dpl-frs:Item8 2023-02-28 NI643590 dpl-frs:DistributionCosts dpl-frs:Item8 2022-03-01 2023-02-28 NI643590 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-03-01 2023-02-28 NI643590 dpl-frs:Item9 2022-03-01 2023-02-28 NI643590 dpl-frs:Item9 2022-02-28 NI643590 dpl-frs:Item9 2023-02-28 NI643590 dpl-frs:CostSales dpl-frs:Item9 2022-03-01 2023-02-28 NI643590 dpl-frs:CostSales dpl-frs:Item9 2022-02-28 NI643590 dpl-frs:CostSales dpl-frs:Item9 2023-02-28 NI643590 dpl-frs:DistributionCosts dpl-frs:Item9 2022-03-01 2023-02-28 NI643590 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-03-01 2023-02-28 NI643590 dpl-frs:Item10 2022-03-01 2023-02-28 NI643590 dpl-frs:Item10 2022-02-28 NI643590 dpl-frs:Item10 2023-02-28 NI643590 dpl-frs:CostSales dpl-frs:Item10 2022-03-01 2023-02-28 NI643590 dpl-frs:CostSales dpl-frs:Item10 2022-02-28 NI643590 dpl-frs:CostSales dpl-frs:Item10 2023-02-28 NI643590 dpl-frs:DistributionCosts dpl-frs:Item10 2022-03-01 2023-02-28 NI643590 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-03-01 2023-02-28 NI643590 dpl-frs:Item11 2022-03-01 2023-02-28 NI643590 dpl-frs:Item11 2022-02-28 NI643590 dpl-frs:Item11 2023-02-28 NI643590 dpl-frs:CostSales dpl-frs:Item11 2022-03-01 2023-02-28 NI643590 dpl-frs:CostSales dpl-frs:Item11 2022-02-28 NI643590 dpl-frs:CostSales dpl-frs:Item11 2023-02-28 NI643590 dpl-frs:DistributionCosts dpl-frs:Item11 2022-03-01 2023-02-28 NI643590 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-03-01 2023-02-28 NI643590 dpl-frs:Item12 2022-03-01 2023-02-28 NI643590 dpl-frs:Item12 2022-02-28 NI643590 dpl-frs:Item12 2023-02-28 NI643590 dpl-frs:CostSales dpl-frs:Item12 2022-03-01 2023-02-28 NI643590 dpl-frs:CostSales dpl-frs:Item12 2022-02-28 NI643590 dpl-frs:CostSales dpl-frs:Item12 2023-02-28 NI643590 dpl-frs:DistributionCosts dpl-frs:Item12 2022-03-01 2023-02-28 NI643590 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-03-01 2023-02-28 NI643590 1 2022-03-01 2023-02-28 NI643590 frs-countries:NorthernIreland 2022-03-01 2023-02-28 NI643590 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-02-28 NI643590 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-02-28 NI643590 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-02-28 NI643590 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-02-28 NI643590 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-03-01 2022-02-28 NI643590 frs-core:AllSubsidiaries 2021-03-01 2022-02-28 NI643590 frs-core:KeyManagementPersonnel 2021-03-01 2022-02-28 NI643590 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-03-01 2022-02-28 NI643590 frs-core:OtherRelatedParties 2021-03-01 2022-02-28 NI643590 2021-02-28 NI643590 2022-02-28 NI643590 2021-03-01 2022-02-28 NI643590 frs-core:CurrentFinancialInstruments 2022-02-28 NI643590 frs-core:CurrentFinancialInstruments 2021-03-01 2022-02-28 NI643590 frs-core:Non-currentFinancialInstruments 2022-02-28 NI643590 frs-core:Non-currentFinancialInstruments 2021-03-01 2022-02-28 NI643590 frs-core:CurrentFinancialInstruments 2021-03-01 2022-02-28 NI643590 frs-core:CurrentFinancialInstruments 2022-02-28 NI643590 frs-core:AfterOneYear 2021-03-01 2022-02-28 NI643590 frs-core:BetweenOneFiveYears 2021-03-01 2022-02-28 NI643590 frs-core:BetweenOneFiveYears 2022-02-28 NI643590 frs-core:ComputerEquipment 2022-02-28 NI643590 frs-core:ComputerEquipment 2021-03-01 2022-02-28 NI643590 frs-core:ComputerEquipment 2021-02-28 NI643590 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-02-28 NI643590 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-03-01 2022-02-28 NI643590 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-02-28 NI643590 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-02-28 NI643590 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-03-01 2022-02-28 NI643590 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-02-28 NI643590 frs-core:FurnitureFittings 2022-02-28 NI643590 frs-core:FurnitureFittings 2021-03-01 2022-02-28 NI643590 frs-core:FurnitureFittings 2021-02-28 NI643590 frs-core:NetGoodwill 2022-02-28 NI643590 frs-core:NetGoodwill 2021-03-01 2022-02-28 NI643590 frs-core:NetGoodwill 2021-02-28 NI643590 frs-core:InvestmentPropertyIncludedWithinPPE 2022-02-28 NI643590 frs-core:InvestmentPropertyIncludedWithinPPE 2021-03-01 2022-02-28 NI643590 frs-core:InvestmentPropertyIncludedWithinPPE 2021-02-28 NI643590 frs-core:LandBuildings 2022-02-28 NI643590 frs-core:LandBuildings 2021-03-01 2022-02-28 NI643590 frs-core:LandBuildings 2021-02-28 NI643590 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-02-28 NI643590 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-03-01 2022-02-28 NI643590 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-02-28 NI643590 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-02-28 NI643590 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-03-01 2022-02-28 NI643590 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-02-28 NI643590 frs-core:MoreThanFiveYears 2021-03-01 2022-02-28 NI643590 frs-core:MoreThanFiveYears 2022-02-28 NI643590 frs-core:MotorVehicles 2022-02-28 NI643590 frs-core:MotorVehicles 2021-03-01 2022-02-28 NI643590 frs-core:MotorVehicles 2021-02-28 NI643590 frs-core:OtherResidualIntangibleAssets 2022-02-28 NI643590 frs-core:OtherResidualIntangibleAssets 2021-03-01 2022-02-28 NI643590 frs-core:OtherResidualIntangibleAssets 2021-02-28 NI643590 frs-core:PlantMachinery 2022-02-28 NI643590 frs-core:PlantMachinery 2021-03-01 2022-02-28 NI643590 frs-core:PlantMachinery 2021-02-28 NI643590 frs-core:Secured 2022-02-28 NI643590 frs-core:Unsecured 2022-02-28 NI643590 frs-core:WithinOneYear 2021-03-01 2022-02-28 NI643590 frs-core:WithinOneYear 2022-02-28 NI643590 frs-core:CapitalRedemptionReserve 2021-03-01 2022-02-28 NI643590 frs-core:CapitalRedemptionReserve 2021-02-28 NI643590 frs-core:CapitalRedemptionReserve 2022-02-28 NI643590 frs-core:OtherReservesSubtotal 2021-03-01 2022-02-28 NI643590 frs-core:OtherReservesSubtotal 2021-02-28 NI643590 frs-core:OtherReservesSubtotal 2022-02-28 NI643590 frs-core:RevaluationReserve 2021-03-01 2022-02-28 NI643590 frs-core:RevaluationReserve 2021-02-28 NI643590 frs-core:RevaluationReserve 2022-02-28 NI643590 frs-core:SharePremium 2021-03-01 2022-02-28 NI643590 frs-core:SharePremium 2021-02-28 NI643590 frs-core:SharePremium 2022-02-28 NI643590 frs-core:ShareCapital 2021-03-01 2022-02-28 NI643590 frs-core:ShareCapital 2021-02-28 NI643590 frs-core:ShareCapital 2022-02-28 NI643590 frs-core:RetainedEarningsAccumulatedLosses 2021-03-01 2022-02-28 NI643590 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-02-28 NI643590 frs-core:RetainedEarningsAccumulatedLosses 2022-02-28 NI643590 frs-core:RetainedEarningsAccumulatedLosses 2021-02-28 NI643590 frs-core:RetainedEarningsAccumulatedLosses 2022-02-28 NI643590 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-02-28 NI643590 frs-countries:UnitedKingdom 2021-03-01 2022-02-28 NI643590 frs-countries:Europe 2021-03-01 2022-02-28 NI643590 frs-countries:NorthAmerica 2021-03-01 2022-02-28 NI643590 frs-countries:SouthAmerica 2021-03-01 2022-02-28 NI643590 frs-countries:Asia 2021-03-01 2022-02-28 NI643590 frs-countries:RestWorldOutsideUK 2021-03-01 2022-02-28 NI643590 frs-bus:HighestPaidDirector 2021-03-01 2022-02-28 NI643590 frs-bus:PrivateLimitedCompanyLtd 2021-03-01 2022-02-28 NI643590 frs-bus:CompanyLimitedByGuarantee 2021-03-01 2022-02-28 NI643590 frs-bus:LimitedLiabilityPartnershipLLP 2021-03-01 2022-02-28 NI643590 frs-bus:LimitedLiabilityPartnershipsSORP 2021-03-01 2022-02-28 NI643590 frs-bus:FullAccounts 2021-03-01 2022-02-28 NI643590 frs-bus:FilletedAccounts 2021-03-01 2022-02-28 NI643590 frs-bus:AbridgedAccounts 2021-03-01 2022-02-28 NI643590 frs-bus:FRS102 2021-03-01 2022-02-28 NI643590 frs-bus:MediumEntities 2021-03-01 2022-02-28 NI643590 frs-bus:SmallEntities 2021-03-01 2022-02-28 NI643590 frs-bus:EntityHasNeverTraded 2021-03-01 2022-02-28 NI643590 frs-bus:EntityNoLongerTradingButTradedInPast 2021-03-01 2022-02-28 NI643590 frs-bus:Audited 2021-03-01 2022-02-28 NI643590 frs-bus:AuditExempt-NoAccountantsReport 2021-03-01 2022-02-28 NI643590 frs-bus:AuditExemptWithAccountantsReport 2021-03-01 2022-02-28 NI643590 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-03-01 2022-02-28 NI643590 frs-bus:LargeCompaniesRegimeForAccounts 2021-03-01 2022-02-28 NI643590 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-03-01 2022-02-28 NI643590 frs-bus:SmallCompaniesRegimeForAccounts 2021-03-01 2022-02-28 NI643590 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-03-01 2022-02-28 NI643590 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-03-01 2022-02-28 NI643590 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-03-01 2022-02-28 NI643590 frs-bus:OrdinaryShareClass1 2021-03-01 2022-02-28 NI643590 frs-bus:OrdinaryShareClass1 2021-02-28 NI643590 frs-bus:OrdinaryShareClass1 2022-02-28 NI643590 frs-bus:OrdinaryShareClass2 2021-03-01 2022-02-28 NI643590 frs-bus:OrdinaryShareClass2 2021-02-28 NI643590 frs-bus:OrdinaryShareClass2 2022-02-28 NI643590 frs-bus:OrdinaryShareClass3 2021-03-01 2022-02-28 NI643590 frs-bus:OrdinaryShareClass3 2021-02-28 NI643590 frs-bus:OrdinaryShareClass3 2022-02-28 NI643590 frs-bus:OrdinaryShareClass4 2021-03-01 2022-02-28 NI643590 frs-bus:OrdinaryShareClass4 2021-02-28 NI643590 frs-bus:OrdinaryShareClass4 2022-02-28 NI643590 frs-bus:OrdinaryShareClass5 2021-03-01 2022-02-28 NI643590 frs-bus:OrdinaryShareClass5 2021-02-28 NI643590 frs-bus:OrdinaryShareClass5 2022-02-28 NI643590 frs-bus:PreferenceShareClass1 2021-03-01 2022-02-28 NI643590 frs-bus:PreferenceShareClass1 2021-02-28 NI643590 frs-bus:PreferenceShareClass1 2022-02-28 NI643590 frs-bus:PreferenceShareClass2 2021-03-01 2022-02-28 NI643590 frs-bus:PreferenceShareClass2 2021-02-28 NI643590 frs-bus:PreferenceShareClass2 2022-02-28 NI643590 frs-bus:PreferenceShareClass3 2021-03-01 2022-02-28 NI643590 frs-bus:PreferenceShareClass3 2021-02-28 NI643590 frs-bus:PreferenceShareClass3 2022-02-28 NI643590 frs-bus:PreferenceShareClass4 2021-03-01 2022-02-28 NI643590 frs-bus:PreferenceShareClass4 2021-02-28 NI643590 frs-bus:PreferenceShareClass4 2022-02-28 NI643590 frs-bus:PreferenceShareClass5 2021-03-01 2022-02-28 NI643590 frs-bus:PreferenceShareClass5 2021-02-28 NI643590 frs-bus:PreferenceShareClass5 2022-02-28 NI643590 1 2021-03-01 2022-02-28 NI643590 1 2022-02-28 NI643590 1 2021-03-01 2022-02-28 NI643590 frs-core:LeasedAssets 2021-03-01 2022-02-28 NI643590 frs-core:OwnedAssets 2021-03-01 2022-02-28 NI643590 frs-core:CurrencyRisk 2021-03-01 2022-02-28 NI643590 frs-core:MarketRisk 2021-03-01 2022-02-28 NI643590 frs-core:InterestRateRisk 2021-03-01 2022-02-28 NI643590 frs-core:DeferredTaxation 2021-03-01 2022-02-28 NI643590 frs-core:DeferredTaxation 2021-02-28 NI643590 frs-core:DeferredTaxation 2022-02-28 NI643590 frs-core:OtherProvisionsContingentLiabilities 2021-03-01 2022-02-28 NI643590 frs-core:OtherProvisionsContingentLiabilities 2021-02-28 NI643590 frs-core:OtherProvisionsContingentLiabilities 2022-02-28 NI643590 frs-core:ProvisionsDeferredTax 2022-02-28 NI643590 frs-core:OtherDeferredTax 2022-02-28 NI643590 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-02-28 NI643590 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-02-28 NI643590 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-02-28 NI643590 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-03-01 2022-02-28 NI643590 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-02-28 NI643590 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-02-28 NI643590 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-03-01 2022-02-28 NI643590 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-02-28 NI643590 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-02-28 NI643590 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-03-01 2022-02-28 NI643590 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-02-28 NI643590 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-02-28 NI643590 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-02-28 NI643590 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-02-28 NI643590 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-02-28 NI643590 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-02-28 NI643590 frs-core:Share-basedPaymentsDeferredTax 2022-02-28 NI643590 frs-core:TaxCreditsDeferredTax 2022-02-28 NI643590 frs-core:CostValuation 2021-02-28 NI643590 frs-core:AdditionsToInvestments 2022-02-28 NI643590 frs-core:DisposalsRepaymentsInvestments 2022-02-28 NI643590 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-02-28 NI643590 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-02-28 NI643590 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-02-28 NI643590 frs-core:OtherIncreaseDecreaseInInvestments 2022-02-28 NI643590 frs-core:CostValuation 2022-02-28 NI643590 frs-core:ProvisionsForImpairmentInvestments 2021-02-28 NI643590 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-02-28 NI643590 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-02-28 NI643590 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-02-28 NI643590 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-02-28 NI643590 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-02-28 NI643590 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-02-28 NI643590 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-02-28 NI643590 frs-core:ProvisionsForImpairmentInvestments 2022-02-28 NI643590 frs-core:ListedExchangeTraded 2022-02-28 NI643590 frs-core:ListedExchangeTraded 2021-02-28 NI643590 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-02-28 NI643590 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-02-28 NI643590 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-02-28 NI643590 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-02-28 NI643590 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-02-28 NI643590 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-02-28 NI643590 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-02-28 NI643590 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-02-28 NI643590 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-02-28 NI643590 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-28 NI643590 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-28 NI643590 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-28 NI643590 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-28 NI643590 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-02-28 NI643590 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-28 NI643590 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-28 NI643590 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-28 NI643590 frs-core:UnlistedNon-exchangeTraded 2022-02-28 NI643590 frs-core:UnlistedNon-exchangeTraded 2021-02-28 NI643590 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-02-28 NI643590 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 NI643590 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 NI643590 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 NI643590 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 NI643590 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 NI643590 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 NI643590 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-02-28 NI643590 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-02-28 NI643590 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 NI643590 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 NI643590 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 NI643590 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 NI643590 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-02-28 NI643590 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 NI643590 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 NI643590 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 NI643590 dpl-frs:CostSales 2021-03-01 2022-02-28 NI643590 dpl-frs:CostSales 2021-02-28 NI643590 dpl-frs:CostSales 2022-02-28 NI643590 dpl-frs:DistributionCosts 2021-03-01 2022-02-28 NI643590 dpl-frs:AdministrativeExpenses 2021-03-01 2022-02-28 NI643590 frs-bus:Director1 2021-03-01 2022-02-28 NI643590 frs-bus:Director1 2021-02-28 NI643590 frs-bus:Director1 2022-02-28 NI643590 frs-bus:Director2 2021-03-01 2022-02-28 NI643590 frs-bus:Director2 2021-02-28 NI643590 frs-bus:Director2 2022-02-28 NI643590 1 2021-03-01 2022-02-28 NI643590 frs-core:CurrentFinancialInstruments 1 2022-02-28 NI643590 frs-core:Non-currentFinancialInstruments 1 2022-02-28 NI643590 2 2021-03-01 2022-02-28 NI643590 frs-core:CurrentFinancialInstruments 2 2022-02-28 NI643590 frs-core:Non-currentFinancialInstruments 2 2022-02-28 NI643590 3 2021-03-01 2022-02-28 NI643590 frs-core:CurrentFinancialInstruments 3 2022-02-28 NI643590 frs-core:Non-currentFinancialInstruments 3 2022-02-28 NI643590 4 2021-03-01 2022-02-28 NI643590 frs-core:CurrentFinancialInstruments 4 2022-02-28 NI643590 frs-core:Non-currentFinancialInstruments 4 2022-02-28 NI643590 5 2021-03-01 2022-02-28 NI643590 frs-core:CurrentFinancialInstruments 5 2022-02-28 NI643590 frs-core:Non-currentFinancialInstruments 5 2022-02-28 NI643590 6 2021-03-01 2022-02-28 NI643590 frs-core:CurrentFinancialInstruments 6 2022-02-28 NI643590 frs-core:Non-currentFinancialInstruments 6 2022-02-28 NI643590 7 2021-03-01 2022-02-28 NI643590 frs-core:CurrentFinancialInstruments 7 2022-02-28 NI643590 frs-core:Non-currentFinancialInstruments 7 2022-02-28 NI643590 8 2021-03-01 2022-02-28 NI643590 frs-core:CurrentFinancialInstruments 8 2022-02-28 NI643590 frs-core:Non-currentFinancialInstruments 8 2022-02-28 NI643590 9 2021-03-01 2022-02-28 NI643590 frs-core:CurrentFinancialInstruments 9 2022-02-28 NI643590 frs-core:Non-currentFinancialInstruments 9 2022-02-28 NI643590 10 2021-03-01 2022-02-28 NI643590 frs-core:CurrentFinancialInstruments 10 2022-02-28 NI643590 frs-core:Non-currentFinancialInstruments 10 2022-02-28 NI643590 11 2021-03-01 2022-02-28 NI643590 frs-core:CurrentFinancialInstruments 11 2022-02-28 NI643590 frs-core:Non-currentFinancialInstruments 11 2022-02-28 NI643590 12 2021-03-01 2022-02-28 NI643590 frs-core:CurrentFinancialInstruments 12 2022-02-28 NI643590 frs-core:Non-currentFinancialInstruments 12 2022-02-28 NI643590 13 2021-03-01 2022-02-28 NI643590 frs-core:CurrentFinancialInstruments 13 2022-02-28 NI643590 frs-core:Non-currentFinancialInstruments 13 2022-02-28 NI643590 14 2021-03-01 2022-02-28 NI643590 frs-core:CurrentFinancialInstruments 14 2022-02-28 NI643590 frs-core:Non-currentFinancialInstruments 14 2022-02-28 NI643590 15 2021-03-01 2022-02-28 NI643590 frs-core:CurrentFinancialInstruments 15 2022-02-28 NI643590 frs-core:Non-currentFinancialInstruments 15 2022-02-28 NI643590 16 2021-03-01 2022-02-28 NI643590 frs-core:CurrentFinancialInstruments 16 2022-02-28 NI643590 frs-core:Non-currentFinancialInstruments 16 2022-02-28 NI643590 17 2021-03-01 2022-02-28 NI643590 frs-core:CurrentFinancialInstruments 17 2022-02-28 NI643590 frs-core:Non-currentFinancialInstruments 17 2022-02-28 NI643590 18 2021-03-01 2022-02-28 NI643590 frs-core:CurrentFinancialInstruments 18 2022-02-28 NI643590 frs-core:Non-currentFinancialInstruments 18 2022-02-28 NI643590 19 2021-03-01 2022-02-28 NI643590 frs-core:CurrentFinancialInstruments 19 2022-02-28 NI643590 frs-core:Non-currentFinancialInstruments 19 2022-02-28 NI643590 20 2021-03-01 2022-02-28 NI643590 frs-core:CurrentFinancialInstruments 20 2022-02-28 NI643590 frs-core:Non-currentFinancialInstruments 20 2022-02-28 NI643590 dpl-frs:Item1 2021-03-01 2022-02-28 NI643590 dpl-frs:Item1 2021-02-28 NI643590 dpl-frs:Item1 2022-02-28 NI643590 dpl-frs:CostSales dpl-frs:Item1 2021-03-01 2022-02-28 NI643590 dpl-frs:CostSales dpl-frs:Item1 2021-02-28 NI643590 dpl-frs:CostSales dpl-frs:Item1 2022-02-28 NI643590 dpl-frs:DistributionCosts dpl-frs:Item1 2021-03-01 2022-02-28 NI643590 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-03-01 2022-02-28 NI643590 dpl-frs:Item2 2021-03-01 2022-02-28 NI643590 dpl-frs:Item2 2021-02-28 NI643590 dpl-frs:Item2 2022-02-28 NI643590 dpl-frs:CostSales dpl-frs:Item2 2021-03-01 2022-02-28 NI643590 dpl-frs:CostSales dpl-frs:Item2 2021-02-28 NI643590 dpl-frs:CostSales dpl-frs:Item2 2022-02-28 NI643590 dpl-frs:DistributionCosts dpl-frs:Item2 2021-03-01 2022-02-28 NI643590 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-03-01 2022-02-28 NI643590 dpl-frs:Item3 2021-03-01 2022-02-28 NI643590 dpl-frs:Item3 2021-02-28 NI643590 dpl-frs:Item3 2022-02-28 NI643590 dpl-frs:CostSales dpl-frs:Item3 2021-03-01 2022-02-28 NI643590 dpl-frs:CostSales dpl-frs:Item3 2021-02-28 NI643590 dpl-frs:CostSales dpl-frs:Item3 2022-02-28 NI643590 dpl-frs:DistributionCosts dpl-frs:Item3 2021-03-01 2022-02-28 NI643590 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-03-01 2022-02-28 NI643590 dpl-frs:Item4 2021-03-01 2022-02-28 NI643590 dpl-frs:Item4 2021-02-28 NI643590 dpl-frs:Item4 2022-02-28 NI643590 dpl-frs:CostSales dpl-frs:Item4 2021-03-01 2022-02-28 NI643590 dpl-frs:CostSales dpl-frs:Item4 2021-02-28 NI643590 dpl-frs:CostSales dpl-frs:Item4 2022-02-28 NI643590 dpl-frs:DistributionCosts dpl-frs:Item4 2021-03-01 2022-02-28 NI643590 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-03-01 2022-02-28 NI643590 dpl-frs:Item5 2021-03-01 2022-02-28 NI643590 dpl-frs:Item5 2021-02-28 NI643590 dpl-frs:Item5 2022-02-28 NI643590 dpl-frs:CostSales dpl-frs:Item5 2021-03-01 2022-02-28 NI643590 dpl-frs:CostSales dpl-frs:Item5 2021-02-28 NI643590 dpl-frs:CostSales dpl-frs:Item5 2022-02-28 NI643590 dpl-frs:DistributionCosts dpl-frs:Item5 2021-03-01 2022-02-28 NI643590 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-03-01 2022-02-28 NI643590 dpl-frs:Item6 2021-03-01 2022-02-28 NI643590 dpl-frs:Item6 2021-02-28 NI643590 dpl-frs:Item6 2022-02-28 NI643590 dpl-frs:CostSales dpl-frs:Item6 2021-03-01 2022-02-28 NI643590 dpl-frs:CostSales dpl-frs:Item6 2021-02-28 NI643590 dpl-frs:CostSales dpl-frs:Item6 2022-02-28 NI643590 dpl-frs:DistributionCosts dpl-frs:Item6 2021-03-01 2022-02-28 NI643590 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-03-01 2022-02-28 NI643590 dpl-frs:Item7 2021-03-01 2022-02-28 NI643590 dpl-frs:Item7 2021-02-28 NI643590 dpl-frs:Item7 2022-02-28 NI643590 dpl-frs:CostSales dpl-frs:Item7 2021-03-01 2022-02-28 NI643590 dpl-frs:CostSales dpl-frs:Item7 2021-02-28 NI643590 dpl-frs:CostSales dpl-frs:Item7 2022-02-28 NI643590 dpl-frs:DistributionCosts dpl-frs:Item7 2021-03-01 2022-02-28 NI643590 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-03-01 2022-02-28 NI643590 dpl-frs:Item8 2021-03-01 2022-02-28 NI643590 dpl-frs:Item8 2021-02-28 NI643590 dpl-frs:Item8 2022-02-28 NI643590 dpl-frs:CostSales dpl-frs:Item8 2021-03-01 2022-02-28 NI643590 dpl-frs:CostSales dpl-frs:Item8 2021-02-28 NI643590 dpl-frs:CostSales dpl-frs:Item8 2022-02-28 NI643590 dpl-frs:DistributionCosts dpl-frs:Item8 2021-03-01 2022-02-28 NI643590 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-03-01 2022-02-28 NI643590 dpl-frs:Item9 2021-03-01 2022-02-28 NI643590 dpl-frs:Item9 2021-02-28 NI643590 dpl-frs:Item9 2022-02-28 NI643590 dpl-frs:CostSales dpl-frs:Item9 2021-03-01 2022-02-28 NI643590 dpl-frs:CostSales dpl-frs:Item9 2021-02-28 NI643590 dpl-frs:CostSales dpl-frs:Item9 2022-02-28 NI643590 dpl-frs:DistributionCosts dpl-frs:Item9 2021-03-01 2022-02-28 NI643590 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-03-01 2022-02-28 NI643590 dpl-frs:Item10 2021-03-01 2022-02-28 NI643590 dpl-frs:Item10 2021-02-28 NI643590 dpl-frs:Item10 2022-02-28 NI643590 dpl-frs:CostSales dpl-frs:Item10 2021-03-01 2022-02-28 NI643590 dpl-frs:CostSales dpl-frs:Item10 2021-02-28 NI643590 dpl-frs:CostSales dpl-frs:Item10 2022-02-28 NI643590 dpl-frs:DistributionCosts dpl-frs:Item10 2021-03-01 2022-02-28 NI643590 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-03-01 2022-02-28 NI643590 dpl-frs:Item11 2021-03-01 2022-02-28 NI643590 dpl-frs:Item11 2021-02-28 NI643590 dpl-frs:Item11 2022-02-28 NI643590 dpl-frs:CostSales dpl-frs:Item11 2021-03-01 2022-02-28 NI643590 dpl-frs:CostSales dpl-frs:Item11 2021-02-28 NI643590 dpl-frs:CostSales dpl-frs:Item11 2022-02-28 NI643590 dpl-frs:DistributionCosts dpl-frs:Item11 2021-03-01 2022-02-28 NI643590 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-03-01 2022-02-28 NI643590 dpl-frs:Item12 2021-03-01 2022-02-28 NI643590 dpl-frs:Item12 2021-02-28 NI643590 dpl-frs:Item12 2022-02-28 NI643590 dpl-frs:CostSales dpl-frs:Item12 2021-03-01 2022-02-28 NI643590 dpl-frs:CostSales dpl-frs:Item12 2021-02-28 NI643590 dpl-frs:CostSales dpl-frs:Item12 2022-02-28 NI643590 dpl-frs:DistributionCosts dpl-frs:Item12 2021-03-01 2022-02-28 NI643590 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-03-01 2022-02-28 NI643590 1 2021-03-01 2022-02-28 NI643590 frs-countries:NorthernIreland 2021-03-01 2022-02-28
Registered number: NI643590
Stonegate Land & Property Limited
Unaudited Financial Statements
For The Year Ended 28 February 2023
RWCA LTD
158 Upper Newtownards Road
Belfast
Co Antrim
BT4 3EQ
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: NI643590
2023 2022
Notes £ £ £ £
FIXED ASSETS
Investments 4 100 100
100 100
CURRENT ASSETS
Stocks 5 - 6,859,000
Debtors 6 7,800,263 5,180,756
Investments 7 1,489,448 1,489,448
Cash at bank and in hand 9,503 2,212
9,299,214 13,531,416
Creditors: Amounts Falling Due Within One Year 8 (8,766,921 ) (12,590,405 )
NET CURRENT ASSETS (LIABILITIES) 532,293 941,011
TOTAL ASSETS LESS CURRENT LIABILITIES 532,393 941,111
NET ASSETS 532,393 941,111
CAPITAL AND RESERVES
Called up share capital 9 2 2
Profit and Loss Account 532,391 941,109
SHAREHOLDERS' FUNDS 532,393 941,111
Page 1
Page 2
For the year ending 28 February 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 James Patterson
Director
22/09/2023
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Stonegate Land & Property Limited is a private company, limited by shares, incorporated in Northern Ireland, registered number NI643590 . The registered office is 25B Seafront Road, Holywood, Down, BT18 0BB.
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. 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.
2.4. Taxation
Income tax expense represents the sum of the tax currently payable.
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.

Current tax for the year is recognised in profit or loss, except whenit related to items that are recognised in other comprehensive income or directly in equity, in which case, the current 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
4. Investments
Unlisted
£
Cost
As at 1 March 2022 100
As at 28 February 2023 100
Provision
As at 1 March 2022 -
As at 28 February 2023 -
...CONTINUED
Page 3
Page 4
Net Book Value
As at 28 February 2023 100
As at 1 March 2022 100
5. Stocks
2023 2022
£ £
Work in progress - 6,859,000
- 6,859,000
6. Debtors
2023 2022
£ £
Due within one year
VAT 5,000 5,000
Amounts owed by subsidiaries 7,445,263 5,175,756
Amounts owed by associates 350,000 -
7,800,263 5,180,756
7. Current Asset Investments
2023 2022
£ £
Unlisted investments 1,489,448 1,489,448
1,489,448 1,489,448
8. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Corporation tax - 43,144
New loan - 3,930,000
Directors' loan accounts 2,141,800 2,089,600
Amounts owed to subsidiaries 674,761 679,561
Amounts owed to associates 5,950,360 5,848,100
8,766,921 12,590,405
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 2 2
Page 4
Page 5
10. Related Party Transactions
At the year end the company was owed £7,445,263 by its wholly owned subsidiary, Cultrastone Developments Limited (2022:£5,175,756)
It also;
  • Owed the shareholders £2,141,800.
  • Owed companies related to the shareholders £5,950,360
  • A company wholly owned by its subsidiary £674,761.
  • Was owed £350,000 by a company related to the shareholders
11. Exceptional Items
The exceptional item of £500,000 in the Profit & Loss Account relates to a loan waiver.
Page 5