Acorah Software Products - Accounts Production 14.2.200 false true false 26 April 2022 30 April 2023 30 April 2023 SC730649 Mrs Kelly-Anne Young iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC730649 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-04-25 SC730649 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-04-30 SC730649 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-04-30 SC730649 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-04-30 SC730649 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-04-26 2023-04-30 SC730649 frs-core:AllSubsidiaries 2022-04-26 2023-04-30 SC730649 frs-core:KeyManagementPersonnel 2022-04-26 2023-04-30 SC730649 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-04-26 2023-04-30 SC730649 frs-core:OtherRelatedParties 2022-04-26 2023-04-30 SC730649 2022-04-25 SC730649 2023-04-30 SC730649 2022-04-26 2023-04-30 SC730649 frs-core:CurrentFinancialInstruments 2023-04-30 SC730649 frs-core:CurrentFinancialInstruments 2022-04-26 2023-04-30 SC730649 frs-core:Non-currentFinancialInstruments 2023-04-30 SC730649 frs-core:Non-currentFinancialInstruments 2022-04-26 2023-04-30 SC730649 frs-core:CurrentFinancialInstruments 2022-04-26 2023-04-30 SC730649 frs-core:CurrentFinancialInstruments 2023-04-30 SC730649 frs-core:AfterOneYear 2022-04-26 2023-04-30 SC730649 frs-core:BetweenOneFiveYears 2022-04-26 2023-04-30 SC730649 frs-core:BetweenOneFiveYears 2023-04-30 SC730649 frs-core:ComputerEquipment 2023-04-30 SC730649 frs-core:ComputerEquipment 2022-04-26 2023-04-30 SC730649 frs-core:ComputerEquipment 2022-04-25 SC730649 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-04-30 SC730649 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-04-26 2023-04-30 SC730649 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-04-25 SC730649 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-04-30 SC730649 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-04-26 2023-04-30 SC730649 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-04-25 SC730649 frs-core:FurnitureFittings 2023-04-30 SC730649 frs-core:FurnitureFittings 2022-04-26 2023-04-30 SC730649 frs-core:FurnitureFittings 2022-04-25 SC730649 frs-core:NetGoodwill 2023-04-30 SC730649 frs-core:NetGoodwill 2022-04-26 2023-04-30 SC730649 frs-core:NetGoodwill 2022-04-25 SC730649 frs-core:InvestmentPropertyIncludedWithinPPE 2023-04-30 SC730649 frs-core:InvestmentPropertyIncludedWithinPPE 2022-04-26 2023-04-30 SC730649 frs-core:InvestmentPropertyIncludedWithinPPE 2022-04-25 SC730649 frs-core:LandBuildings 2023-04-30 SC730649 frs-core:LandBuildings 2022-04-26 2023-04-30 SC730649 frs-core:LandBuildings 2022-04-25 SC730649 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-04-30 SC730649 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-04-26 2023-04-30 SC730649 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-04-25 SC730649 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-04-30 SC730649 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-04-26 2023-04-30 SC730649 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-04-25 SC730649 frs-core:MoreThanFiveYears 2022-04-26 2023-04-30 SC730649 frs-core:MoreThanFiveYears 2023-04-30 SC730649 frs-core:MotorVehicles 2023-04-30 SC730649 frs-core:MotorVehicles 2022-04-26 2023-04-30 SC730649 frs-core:MotorVehicles 2022-04-25 SC730649 frs-core:OtherResidualIntangibleAssets 2023-04-30 SC730649 frs-core:OtherResidualIntangibleAssets 2022-04-26 2023-04-30 SC730649 frs-core:OtherResidualIntangibleAssets 2022-04-25 SC730649 frs-core:PlantMachinery 2023-04-30 SC730649 frs-core:PlantMachinery 2022-04-26 2023-04-30 SC730649 frs-core:PlantMachinery 2022-04-25 SC730649 frs-core:Secured 2023-04-30 SC730649 frs-core:Unsecured 2023-04-30 SC730649 frs-core:WithinOneYear 2022-04-26 2023-04-30 SC730649 frs-core:WithinOneYear 2023-04-30 SC730649 frs-core:CapitalRedemptionReserve 2022-04-26 2023-04-30 SC730649 frs-core:CapitalRedemptionReserve 2022-04-25 SC730649 frs-core:CapitalRedemptionReserve 2023-04-30 SC730649 frs-core:OtherReservesSubtotal 2022-04-26 2023-04-30 SC730649 frs-core:OtherReservesSubtotal 2022-04-25 SC730649 frs-core:OtherReservesSubtotal 2023-04-30 SC730649 frs-core:RevaluationReserve 2022-04-26 2023-04-30 SC730649 frs-core:RevaluationReserve 2022-04-25 SC730649 frs-core:RevaluationReserve 2023-04-30 SC730649 frs-core:SharePremium 2022-04-26 2023-04-30 SC730649 frs-core:SharePremium 2022-04-25 SC730649 frs-core:SharePremium 2023-04-30 SC730649 frs-core:ShareCapital 2022-04-26 2023-04-30 SC730649 frs-core:ShareCapital 2022-04-25 SC730649 frs-core:ShareCapital 2023-04-30 SC730649 frs-core:RetainedEarningsAccumulatedLosses 2022-04-26 2023-04-30 SC730649 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-04-25 SC730649 frs-core:RetainedEarningsAccumulatedLosses 2023-04-30 SC730649 frs-core:RetainedEarningsAccumulatedLosses 2022-04-25 SC730649 frs-core:RetainedEarningsAccumulatedLosses 2023-04-30 SC730649 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-04-25 SC730649 frs-countries:UnitedKingdom 2022-04-26 2023-04-30 SC730649 frs-countries:Europe 2022-04-26 2023-04-30 SC730649 frs-countries:NorthAmerica 2022-04-26 2023-04-30 SC730649 frs-countries:SouthAmerica 2022-04-26 2023-04-30 SC730649 frs-countries:Asia 2022-04-26 2023-04-30 SC730649 frs-countries:RestWorldOutsideUK 2022-04-26 2023-04-30 SC730649 frs-bus:HighestPaidDirector 2022-04-26 2023-04-30 SC730649 frs-bus:PrivateLimitedCompanyLtd 2022-04-26 2023-04-30 SC730649 frs-bus:CompanyLimitedByGuarantee 2022-04-26 2023-04-30 SC730649 frs-bus:LimitedLiabilityPartnershipLLP 2022-04-26 2023-04-30 SC730649 frs-bus:LimitedLiabilityPartnershipsSORP 2022-04-26 2023-04-30 SC730649 frs-bus:FullAccounts 2022-04-26 2023-04-30 SC730649 frs-bus:FilletedAccounts 2022-04-26 2023-04-30 SC730649 frs-bus:AbridgedAccounts 2022-04-26 2023-04-30 SC730649 frs-bus:FRS102 2022-04-26 2023-04-30 SC730649 frs-bus:MediumEntities 2022-04-26 2023-04-30 SC730649 frs-bus:SmallEntities 2022-04-26 2023-04-30 SC730649 frs-bus:EntityHasNeverTraded 2022-04-26 2023-04-30 SC730649 frs-bus:EntityNoLongerTradingButTradedInPast 2022-04-26 2023-04-30 SC730649 frs-bus:Audited 2022-04-26 2023-04-30 SC730649 frs-bus:AuditExempt-NoAccountantsReport 2022-04-26 2023-04-30 SC730649 frs-bus:AuditExemptWithAccountantsReport 2022-04-26 2023-04-30 SC730649 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-04-26 2023-04-30 SC730649 frs-bus:LargeCompaniesRegimeForAccounts 2022-04-26 2023-04-30 SC730649 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-04-26 2023-04-30 SC730649 frs-bus:SmallCompaniesRegimeForAccounts 2022-04-26 2023-04-30 SC730649 frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-04-26 2023-04-30 SC730649 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-04-26 2023-04-30 SC730649 frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-04-26 2023-04-30 SC730649 frs-bus:OrdinaryShareClass1 2022-04-26 2023-04-30 SC730649 frs-bus:OrdinaryShareClass1 2022-04-25 SC730649 frs-bus:OrdinaryShareClass1 2023-04-30 SC730649 frs-bus:OrdinaryShareClass2 2022-04-26 2023-04-30 SC730649 frs-bus:OrdinaryShareClass2 2022-04-25 SC730649 frs-bus:OrdinaryShareClass2 2023-04-30 SC730649 frs-bus:OrdinaryShareClass3 2022-04-26 2023-04-30 SC730649 frs-bus:OrdinaryShareClass3 2022-04-25 SC730649 frs-bus:OrdinaryShareClass3 2023-04-30 SC730649 frs-bus:OrdinaryShareClass4 2022-04-26 2023-04-30 SC730649 frs-bus:OrdinaryShareClass4 2022-04-25 SC730649 frs-bus:OrdinaryShareClass4 2023-04-30 SC730649 frs-bus:OrdinaryShareClass5 2022-04-26 2023-04-30 SC730649 frs-bus:OrdinaryShareClass5 2022-04-25 SC730649 frs-bus:OrdinaryShareClass5 2023-04-30 SC730649 frs-bus:PreferenceShareClass1 2022-04-26 2023-04-30 SC730649 frs-bus:PreferenceShareClass1 2022-04-25 SC730649 frs-bus:PreferenceShareClass1 2023-04-30 SC730649 frs-bus:PreferenceShareClass2 2022-04-26 2023-04-30 SC730649 frs-bus:PreferenceShareClass2 2022-04-25 SC730649 frs-bus:PreferenceShareClass2 2023-04-30 SC730649 frs-bus:PreferenceShareClass3 2022-04-26 2023-04-30 SC730649 frs-bus:PreferenceShareClass3 2022-04-25 SC730649 frs-bus:PreferenceShareClass3 2023-04-30 SC730649 frs-bus:PreferenceShareClass4 2022-04-26 2023-04-30 SC730649 frs-bus:PreferenceShareClass4 2022-04-25 SC730649 frs-bus:PreferenceShareClass4 2023-04-30 SC730649 frs-bus:PreferenceShareClass5 2022-04-26 2023-04-30 SC730649 frs-bus:PreferenceShareClass5 2022-04-25 SC730649 frs-bus:PreferenceShareClass5 2023-04-30 SC730649 1 2022-04-26 2023-04-30 SC730649 1 2023-04-30 SC730649 1 2022-04-26 2023-04-30 SC730649 frs-core:LeasedAssets 2022-04-26 2023-04-30 SC730649 frs-core:OwnedAssets 2022-04-26 2023-04-30 SC730649 frs-core:CurrencyRisk 2022-04-26 2023-04-30 SC730649 frs-core:MarketRisk 2022-04-26 2023-04-30 SC730649 frs-core:InterestRateRisk 2022-04-26 2023-04-30 SC730649 frs-core:DeferredTaxation 2022-04-26 2023-04-30 SC730649 frs-core:DeferredTaxation 2022-04-25 SC730649 frs-core:DeferredTaxation 2023-04-30 SC730649 frs-core:OtherProvisionsContingentLiabilities 2022-04-26 2023-04-30 SC730649 frs-core:OtherProvisionsContingentLiabilities 2022-04-25 SC730649 frs-core:OtherProvisionsContingentLiabilities 2023-04-30 SC730649 frs-core:ProvisionsDeferredTax 2023-04-30 SC730649 frs-core:OtherDeferredTax 2023-04-30 SC730649 frs-core:AcceleratedTaxDepreciationDeferredTax 2023-04-30 SC730649 frs-core:TaxLossesCarry-forwardsDeferredTax 2023-04-30 SC730649 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-04-30 SC730649 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-04-26 2023-04-30 SC730649 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-04-25 SC730649 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-04-30 SC730649 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-04-26 2023-04-30 SC730649 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-04-25 SC730649 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-04-30 SC730649 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-04-26 2023-04-30 SC730649 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-04-25 SC730649 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-04-30 SC730649 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-04-30 SC730649 frs-core:RevaluationInvestmentPropertyDeferredTax 2023-04-30 SC730649 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-04-30 SC730649 frs-core:OtherPost-employmentBenefitsDeferredTax 2023-04-30 SC730649 frs-core:Share-basedPaymentsDeferredTax 2023-04-30 SC730649 frs-core:TaxCreditsDeferredTax 2023-04-30 SC730649 frs-core:CostValuation 2022-04-25 SC730649 frs-core:AdditionsToInvestments 2023-04-30 SC730649 frs-core:DisposalsRepaymentsInvestments 2023-04-30 SC730649 frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-04-30 SC730649 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-04-30 SC730649 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-04-30 SC730649 frs-core:OtherIncreaseDecreaseInInvestments 2023-04-30 SC730649 frs-core:CostValuation 2023-04-30 SC730649 frs-core:ProvisionsForImpairmentInvestments 2022-04-25 SC730649 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-04-30 SC730649 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-04-30 SC730649 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-04-30 SC730649 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-04-30 SC730649 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-04-30 SC730649 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-04-30 SC730649 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-04-30 SC730649 frs-core:ProvisionsForImpairmentInvestments 2023-04-30 SC730649 frs-core:ListedExchangeTraded 2023-04-30 SC730649 frs-core:ListedExchangeTraded 2022-04-25 SC730649 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-04-25 SC730649 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-04-30 SC730649 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-04-30 SC730649 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-04-30 SC730649 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-04-30 SC730649 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-04-30 SC730649 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-04-30 SC730649 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-04-30 SC730649 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-04-25 SC730649 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-04-30 SC730649 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-04-30 SC730649 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-04-30 SC730649 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-04-30 SC730649 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-04-30 SC730649 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-04-30 SC730649 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-04-30 SC730649 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-04-30 SC730649 frs-core:UnlistedNon-exchangeTraded 2023-04-30 SC730649 frs-core:UnlistedNon-exchangeTraded 2022-04-25 SC730649 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-04-25 SC730649 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-04-30 SC730649 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-04-30 SC730649 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-04-30 SC730649 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-04-30 SC730649 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-04-30 SC730649 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-04-30 SC730649 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-04-30 SC730649 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-04-25 SC730649 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-04-30 SC730649 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-04-30 SC730649 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-04-30 SC730649 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-04-30 SC730649 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-04-30 SC730649 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-04-30 SC730649 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-04-30 SC730649 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-04-30 SC730649 dpl-frs:CostSales 2022-04-26 2023-04-30 SC730649 dpl-frs:CostSales 2022-04-25 SC730649 dpl-frs:CostSales 2023-04-30 SC730649 dpl-frs:DistributionCosts 2022-04-26 2023-04-30 SC730649 dpl-frs:AdministrativeExpenses 2022-04-26 2023-04-30 SC730649 frs-bus:Director1 2022-04-26 2023-04-30 SC730649 frs-bus:Director1 2022-04-25 SC730649 frs-bus:Director1 2023-04-30 SC730649 frs-bus:Director2 2022-04-26 2023-04-30 SC730649 frs-bus:Director2 2022-04-25 SC730649 frs-bus:Director2 2023-04-30 SC730649 1 2022-04-26 2023-04-30 SC730649 frs-core:CurrentFinancialInstruments 1 2023-04-30 SC730649 frs-core:Non-currentFinancialInstruments 1 2023-04-30 SC730649 2 2022-04-26 2023-04-30 SC730649 frs-core:CurrentFinancialInstruments 2 2023-04-30 SC730649 frs-core:Non-currentFinancialInstruments 2 2023-04-30 SC730649 3 2022-04-26 2023-04-30 SC730649 frs-core:CurrentFinancialInstruments 3 2023-04-30 SC730649 frs-core:Non-currentFinancialInstruments 3 2023-04-30 SC730649 4 2022-04-26 2023-04-30 SC730649 frs-core:CurrentFinancialInstruments 4 2023-04-30 SC730649 frs-core:Non-currentFinancialInstruments 4 2023-04-30 SC730649 5 2022-04-26 2023-04-30 SC730649 frs-core:CurrentFinancialInstruments 5 2023-04-30 SC730649 frs-core:Non-currentFinancialInstruments 5 2023-04-30 SC730649 6 2022-04-26 2023-04-30 SC730649 frs-core:CurrentFinancialInstruments 6 2023-04-30 SC730649 frs-core:Non-currentFinancialInstruments 6 2023-04-30 SC730649 7 2022-04-26 2023-04-30 SC730649 frs-core:CurrentFinancialInstruments 7 2023-04-30 SC730649 frs-core:Non-currentFinancialInstruments 7 2023-04-30 SC730649 8 2022-04-26 2023-04-30 SC730649 frs-core:CurrentFinancialInstruments 8 2023-04-30 SC730649 frs-core:Non-currentFinancialInstruments 8 2023-04-30 SC730649 9 2022-04-26 2023-04-30 SC730649 frs-core:CurrentFinancialInstruments 9 2023-04-30 SC730649 frs-core:Non-currentFinancialInstruments 9 2023-04-30 SC730649 10 2022-04-26 2023-04-30 SC730649 frs-core:CurrentFinancialInstruments 10 2023-04-30 SC730649 frs-core:Non-currentFinancialInstruments 10 2023-04-30 SC730649 11 2022-04-26 2023-04-30 SC730649 frs-core:CurrentFinancialInstruments 11 2023-04-30 SC730649 frs-core:Non-currentFinancialInstruments 11 2023-04-30 SC730649 12 2022-04-26 2023-04-30 SC730649 frs-core:CurrentFinancialInstruments 12 2023-04-30 SC730649 frs-core:Non-currentFinancialInstruments 12 2023-04-30 SC730649 13 2022-04-26 2023-04-30 SC730649 frs-core:CurrentFinancialInstruments 13 2023-04-30 SC730649 frs-core:Non-currentFinancialInstruments 13 2023-04-30 SC730649 14 2022-04-26 2023-04-30 SC730649 frs-core:CurrentFinancialInstruments 14 2023-04-30 SC730649 frs-core:Non-currentFinancialInstruments 14 2023-04-30 SC730649 15 2022-04-26 2023-04-30 SC730649 frs-core:CurrentFinancialInstruments 15 2023-04-30 SC730649 frs-core:Non-currentFinancialInstruments 15 2023-04-30 SC730649 16 2022-04-26 2023-04-30 SC730649 frs-core:CurrentFinancialInstruments 16 2023-04-30 SC730649 frs-core:Non-currentFinancialInstruments 16 2023-04-30 SC730649 17 2022-04-26 2023-04-30 SC730649 frs-core:CurrentFinancialInstruments 17 2023-04-30 SC730649 frs-core:Non-currentFinancialInstruments 17 2023-04-30 SC730649 18 2022-04-26 2023-04-30 SC730649 frs-core:CurrentFinancialInstruments 18 2023-04-30 SC730649 frs-core:Non-currentFinancialInstruments 18 2023-04-30 SC730649 19 2022-04-26 2023-04-30 SC730649 frs-core:CurrentFinancialInstruments 19 2023-04-30 SC730649 frs-core:Non-currentFinancialInstruments 19 2023-04-30 SC730649 20 2022-04-26 2023-04-30 SC730649 frs-core:CurrentFinancialInstruments 20 2023-04-30 SC730649 frs-core:Non-currentFinancialInstruments 20 2023-04-30 SC730649 dpl-frs:Item1 2022-04-26 2023-04-30 SC730649 dpl-frs:Item1 2022-04-25 SC730649 dpl-frs:Item1 2023-04-30 SC730649 dpl-frs:CostSales dpl-frs:Item1 2022-04-26 2023-04-30 SC730649 dpl-frs:CostSales dpl-frs:Item1 2022-04-25 SC730649 dpl-frs:CostSales dpl-frs:Item1 2023-04-30 SC730649 dpl-frs:DistributionCosts dpl-frs:Item1 2022-04-26 2023-04-30 SC730649 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-04-26 2023-04-30 SC730649 dpl-frs:Item2 2022-04-26 2023-04-30 SC730649 dpl-frs:Item2 2022-04-25 SC730649 dpl-frs:Item2 2023-04-30 SC730649 dpl-frs:CostSales dpl-frs:Item2 2022-04-26 2023-04-30 SC730649 dpl-frs:CostSales dpl-frs:Item2 2022-04-25 SC730649 dpl-frs:CostSales dpl-frs:Item2 2023-04-30 SC730649 dpl-frs:DistributionCosts dpl-frs:Item2 2022-04-26 2023-04-30 SC730649 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-04-26 2023-04-30 SC730649 dpl-frs:Item3 2022-04-26 2023-04-30 SC730649 dpl-frs:Item3 2022-04-25 SC730649 dpl-frs:Item3 2023-04-30 SC730649 dpl-frs:CostSales dpl-frs:Item3 2022-04-26 2023-04-30 SC730649 dpl-frs:CostSales dpl-frs:Item3 2022-04-25 SC730649 dpl-frs:CostSales dpl-frs:Item3 2023-04-30 SC730649 dpl-frs:DistributionCosts dpl-frs:Item3 2022-04-26 2023-04-30 SC730649 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-04-26 2023-04-30 SC730649 dpl-frs:Item4 2022-04-26 2023-04-30 SC730649 dpl-frs:Item4 2022-04-25 SC730649 dpl-frs:Item4 2023-04-30 SC730649 dpl-frs:CostSales dpl-frs:Item4 2022-04-26 2023-04-30 SC730649 dpl-frs:CostSales dpl-frs:Item4 2022-04-25 SC730649 dpl-frs:CostSales dpl-frs:Item4 2023-04-30 SC730649 dpl-frs:DistributionCosts dpl-frs:Item4 2022-04-26 2023-04-30 SC730649 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-04-26 2023-04-30 SC730649 dpl-frs:Item5 2022-04-26 2023-04-30 SC730649 dpl-frs:Item5 2022-04-25 SC730649 dpl-frs:Item5 2023-04-30 SC730649 dpl-frs:CostSales dpl-frs:Item5 2022-04-26 2023-04-30 SC730649 dpl-frs:CostSales dpl-frs:Item5 2022-04-25 SC730649 dpl-frs:CostSales dpl-frs:Item5 2023-04-30 SC730649 dpl-frs:DistributionCosts dpl-frs:Item5 2022-04-26 2023-04-30 SC730649 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-04-26 2023-04-30 SC730649 dpl-frs:Item6 2022-04-26 2023-04-30 SC730649 dpl-frs:Item6 2022-04-25 SC730649 dpl-frs:Item6 2023-04-30 SC730649 dpl-frs:CostSales dpl-frs:Item6 2022-04-26 2023-04-30 SC730649 dpl-frs:CostSales dpl-frs:Item6 2022-04-25 SC730649 dpl-frs:CostSales dpl-frs:Item6 2023-04-30 SC730649 dpl-frs:DistributionCosts dpl-frs:Item6 2022-04-26 2023-04-30 SC730649 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-04-26 2023-04-30 SC730649 dpl-frs:Item7 2022-04-26 2023-04-30 SC730649 dpl-frs:Item7 2022-04-25 SC730649 dpl-frs:Item7 2023-04-30 SC730649 dpl-frs:CostSales dpl-frs:Item7 2022-04-26 2023-04-30 SC730649 dpl-frs:CostSales dpl-frs:Item7 2022-04-25 SC730649 dpl-frs:CostSales dpl-frs:Item7 2023-04-30 SC730649 dpl-frs:DistributionCosts dpl-frs:Item7 2022-04-26 2023-04-30 SC730649 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-04-26 2023-04-30 SC730649 dpl-frs:Item8 2022-04-26 2023-04-30 SC730649 dpl-frs:Item8 2022-04-25 SC730649 dpl-frs:Item8 2023-04-30 SC730649 dpl-frs:CostSales dpl-frs:Item8 2022-04-26 2023-04-30 SC730649 dpl-frs:CostSales dpl-frs:Item8 2022-04-25 SC730649 dpl-frs:CostSales dpl-frs:Item8 2023-04-30 SC730649 dpl-frs:DistributionCosts dpl-frs:Item8 2022-04-26 2023-04-30 SC730649 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-04-26 2023-04-30 SC730649 dpl-frs:Item9 2022-04-26 2023-04-30 SC730649 dpl-frs:Item9 2022-04-25 SC730649 dpl-frs:Item9 2023-04-30 SC730649 dpl-frs:CostSales dpl-frs:Item9 2022-04-26 2023-04-30 SC730649 dpl-frs:CostSales dpl-frs:Item9 2022-04-25 SC730649 dpl-frs:CostSales dpl-frs:Item9 2023-04-30 SC730649 dpl-frs:DistributionCosts dpl-frs:Item9 2022-04-26 2023-04-30 SC730649 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-04-26 2023-04-30 SC730649 dpl-frs:Item10 2022-04-26 2023-04-30 SC730649 dpl-frs:Item10 2022-04-25 SC730649 dpl-frs:Item10 2023-04-30 SC730649 dpl-frs:CostSales dpl-frs:Item10 2022-04-26 2023-04-30 SC730649 dpl-frs:CostSales dpl-frs:Item10 2022-04-25 SC730649 dpl-frs:CostSales dpl-frs:Item10 2023-04-30 SC730649 dpl-frs:DistributionCosts dpl-frs:Item10 2022-04-26 2023-04-30 SC730649 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-04-26 2023-04-30 SC730649 dpl-frs:Item11 2022-04-26 2023-04-30 SC730649 dpl-frs:Item11 2022-04-25 SC730649 dpl-frs:Item11 2023-04-30 SC730649 dpl-frs:CostSales dpl-frs:Item11 2022-04-26 2023-04-30 SC730649 dpl-frs:CostSales dpl-frs:Item11 2022-04-25 SC730649 dpl-frs:CostSales dpl-frs:Item11 2023-04-30 SC730649 dpl-frs:DistributionCosts dpl-frs:Item11 2022-04-26 2023-04-30 SC730649 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-04-26 2023-04-30 SC730649 dpl-frs:Item12 2022-04-26 2023-04-30 SC730649 dpl-frs:Item12 2022-04-25 SC730649 dpl-frs:Item12 2023-04-30 SC730649 dpl-frs:CostSales dpl-frs:Item12 2022-04-26 2023-04-30 SC730649 dpl-frs:CostSales dpl-frs:Item12 2022-04-25 SC730649 dpl-frs:CostSales dpl-frs:Item12 2023-04-30 SC730649 dpl-frs:DistributionCosts dpl-frs:Item12 2022-04-26 2023-04-30 SC730649 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-04-26 2023-04-30 SC730649 1 2022-04-26 2023-04-30 SC730649 frs-countries:Scotland 2022-04-26 2023-04-30
Registered number: SC730649
Custom Performance Improvements Ltd
Unaudited Financial Statements
For The Year Ended 30 April 2023
Tax Link
Unaudited Financial Statements
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2
Page 1
Balance Sheet
Registered number: SC730649
2023
Notes £ £
CURRENT ASSETS
Debtors 4 100
Cash at bank and in hand 735
835
Creditors: Amounts Falling Due Within One Year 5 (50 )
NET CURRENT ASSETS (LIABILITIES) 785
TOTAL ASSETS LESS CURRENT LIABILITIES 785
NET ASSETS 785
CAPITAL AND RESERVES
Called up share capital 6 100
Profit and Loss Account 685
SHAREHOLDERS' FUNDS 785
For the year ending 30 April 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
Mrs Kelly-Anne Young
Director
30/11/2023
The notes on page 2 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Custom Performance Improvements Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC730649 . The registered office is 17 Wellgate Street, Larkhall, Lanarkshire, ML9 2AG.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1
1
4. Debtors
2023
£
Due within one year
Called up share capital not paid 100
100
5. Creditors: Amounts Falling Due Within One Year
2023
£
Directors' loan accounts 50
50
6. Share Capital
2023
£
Called Up Share Capital not Paid 100
Amount of Allotted, Called Up Share Capital 100
Page 2