Acorah Software Products - Accounts Production 14.3.260 false true 31 December 2021 1 January 2021 false 1 January 2022 31 December 2022 31 December 2022 08338416 Mr A M Kent Mrs A S Kent iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08338416 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-12-31 08338416 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-12-31 08338416 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-12-31 08338416 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-12-31 08338416 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-01-01 2022-12-31 08338416 frs-core:AllSubsidiaries 2022-01-01 2022-12-31 08338416 frs-core:KeyManagementPersonnel 2022-01-01 2022-12-31 08338416 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-01-01 2022-12-31 08338416 frs-core:OtherRelatedParties 2022-01-01 2022-12-31 08338416 2021-12-31 08338416 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2021-12-31 08338416 frs-core:UnlistedNon-exchangeTraded 2020-12-31 08338416 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2020-12-31 08338416 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 08338416 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 08338416 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 08338416 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 08338416 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 08338416 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 08338416 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-12-31 08338416 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2020-12-31 08338416 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2021-12-31 08338416 17 2021-01-01 2021-12-31 08338416 frs-core:CurrentFinancialInstruments 17 2021-12-31 08338416 frs-core:Non-currentFinancialInstruments 17 2021-12-31 08338416 18 2021-01-01 2021-12-31 08338416 frs-core:CurrentFinancialInstruments 18 2021-12-31 08338416 frs-core:Non-currentFinancialInstruments 18 2021-12-31 08338416 19 2021-01-01 2021-12-31 08338416 frs-core:CurrentFinancialInstruments 19 2021-12-31 08338416 frs-core:Non-currentFinancialInstruments 19 2021-12-31 08338416 20 2021-01-01 2021-12-31 08338416 frs-core:CurrentFinancialInstruments 20 2021-12-31 08338416 frs-core:Non-currentFinancialInstruments 20 2021-12-31 08338416 dpl-frs:Item1 2021-01-01 2021-12-31 08338416 dpl-frs:Item1 2020-12-31 08338416 dpl-frs:Item1 2021-12-31 08338416 dpl-frs:CostSales dpl-frs:Item1 2021-01-01 2021-12-31 08338416 dpl-frs:CostSales dpl-frs:Item1 2020-12-31 08338416 dpl-frs:CostSales dpl-frs:Item1 2021-12-31 08338416 dpl-frs:DistributionCosts dpl-frs:Item1 2021-01-01 2021-12-31 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dpl-frs:Item6 2020-12-31 08338416 dpl-frs:CostSales dpl-frs:Item6 2021-12-31 08338416 dpl-frs:DistributionCosts dpl-frs:Item6 2021-01-01 2021-12-31 08338416 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-01-01 2021-12-31 08338416 dpl-frs:Item7 2021-01-01 2021-12-31 08338416 dpl-frs:Item7 2020-12-31 08338416 dpl-frs:Item7 2021-12-31 08338416 dpl-frs:CostSales dpl-frs:Item7 2021-01-01 2021-12-31 08338416 dpl-frs:CostSales dpl-frs:Item7 2020-12-31 08338416 dpl-frs:CostSales dpl-frs:Item7 2021-12-31 08338416 dpl-frs:DistributionCosts dpl-frs:Item7 2021-01-01 2021-12-31 08338416 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-01-01 2021-12-31 08338416 dpl-frs:Item8 2021-01-01 2021-12-31 08338416 dpl-frs:Item8 2020-12-31 08338416 dpl-frs:Item8 2021-12-31 08338416 dpl-frs:CostSales dpl-frs:Item8 2021-01-01 2021-12-31 08338416 dpl-frs:CostSales dpl-frs:Item8 2020-12-31 08338416 dpl-frs:CostSales dpl-frs:Item8 2021-12-31 08338416 dpl-frs:DistributionCosts dpl-frs:Item8 2021-01-01 2021-12-31 08338416 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-01-01 2021-12-31 08338416 dpl-frs:Item9 2021-01-01 2021-12-31 08338416 dpl-frs:Item9 2020-12-31 08338416 dpl-frs:Item9 2021-12-31 08338416 dpl-frs:CostSales dpl-frs:Item9 2021-01-01 2021-12-31 08338416 dpl-frs:CostSales dpl-frs:Item9 2020-12-31 08338416 dpl-frs:CostSales dpl-frs:Item9 2021-12-31 08338416 dpl-frs:DistributionCosts dpl-frs:Item9 2021-01-01 2021-12-31 08338416 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-01-01 2021-12-31 08338416 dpl-frs:Item10 2021-01-01 2021-12-31 08338416 dpl-frs:Item10 2020-12-31 08338416 dpl-frs:Item10 2021-12-31 08338416 dpl-frs:CostSales dpl-frs:Item10 2021-01-01 2021-12-31 08338416 dpl-frs:CostSales dpl-frs:Item10 2020-12-31 08338416 dpl-frs:CostSales dpl-frs:Item10 2021-12-31 08338416 dpl-frs:DistributionCosts dpl-frs:Item10 2021-01-01 2021-12-31 08338416 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-01-01 2021-12-31 08338416 dpl-frs:Item11 2021-01-01 2021-12-31 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Registered number: 08338416
FP Film Services Ltd
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 December 2022
V.G. Woodhouse & Co.
Unaudited Financial Statements
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—4
Page 1
Abridged Balance Sheet
Registered number: 08338416
2022 2021
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 423,509 187,939
423,509 187,939
CURRENT ASSETS
Debtors 27,858 -
Cash at bank and in hand 404 27,755
28,262 27,755
Creditors: Amounts Falling Due Within One Year (145,431 ) (47,981 )
NET CURRENT ASSETS (LIABILITIES) (117,169 ) (20,226 )
TOTAL ASSETS LESS CURRENT LIABILITIES 306,340 167,713
Creditors: Amounts Falling Due After More Than One Year (221,617 ) (132,758 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (80,467 ) -
NET ASSETS 4,256 34,955
CAPITAL AND RESERVES
Called up share capital 6 100 100
Profit and Loss Account 4,156 34,855
SHAREHOLDERS' FUNDS 4,256 34,955
Page 1
Page 2
For the year 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.
All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 31 December 2022 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr A M Kent
Director
22nd December 2023
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
FP Film Services Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08338416 . The registered office is 19 The Paddocks, Deddington, Oxfordshire, OX15 0QN.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 5%
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. 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 years 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 assets reflect 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.
...CONTINUED
Page 3
Page 4
2.5. Taxation - continued
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 (2021: 2)
2 2
4. Tangible Assets
Total
£
Cost
As at 1 January 2022 204,632
Additions 250,576
As at 31 December 2022 455,208
Depreciation
As at 1 January 2022 16,693
Provided during the period 15,006
As at 31 December 2022 31,699
Net Book Value
As at 31 December 2022 423,509
As at 1 January 2022 187,939
5. Obligations Under Finance Leases and Hire Purchase
2022 2021
£ £
The future minimum finance lease payments are as follows:
Not later than one year 40,008 -
Later than one year and not later than five years 173,395 -
213,403 -
Less: Finance charges allocated to future periods 37,968 -
175,435 -
6. Share Capital
2022 2021
£ £
Allotted, Called up and fully paid 100 100
Page 4