Acorah Software Products - Accounts Production 14.3.260 false true false 5 October 2022 31 October 2023 31 October 2023 14399880 Mr Robin Fay Mr Robin Fay true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14399880 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-10-04 14399880 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-10-31 14399880 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-10-31 14399880 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-10-31 14399880 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-10-05 2023-10-31 14399880 frs-core:AllSubsidiaries 2022-10-05 2023-10-31 14399880 frs-core:KeyManagementPersonnel 2022-10-05 2023-10-31 14399880 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-10-05 2023-10-31 14399880 frs-core:OtherRelatedParties 2022-10-05 2023-10-31 14399880 2022-10-04 14399880 2023-10-31 14399880 2022-10-05 2023-10-31 14399880 frs-core:CurrentFinancialInstruments 2023-10-31 14399880 frs-core:CurrentFinancialInstruments 2022-10-05 2023-10-31 14399880 frs-core:Non-currentFinancialInstruments 2023-10-31 14399880 frs-core:Non-currentFinancialInstruments 2022-10-05 2023-10-31 14399880 frs-core:CurrentFinancialInstruments 2022-10-05 2023-10-31 14399880 frs-core:CurrentFinancialInstruments 2023-10-31 14399880 frs-core:AfterOneYear 2022-10-05 2023-10-31 14399880 frs-core:BetweenOneFiveYears 2022-10-05 2023-10-31 14399880 frs-core:BetweenOneFiveYears 2023-10-31 14399880 frs-core:ComputerEquipment 2023-10-31 14399880 frs-core:ComputerEquipment 2022-10-05 2023-10-31 14399880 frs-core:ComputerEquipment 2022-10-04 14399880 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-10-31 14399880 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-10-05 2023-10-31 14399880 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-10-04 14399880 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-10-31 14399880 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-10-05 2023-10-31 14399880 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-10-04 14399880 frs-core:FurnitureFittings 2023-10-31 14399880 frs-core:FurnitureFittings 2022-10-05 2023-10-31 14399880 frs-core:FurnitureFittings 2022-10-04 14399880 frs-core:NetGoodwill 2023-10-31 14399880 frs-core:NetGoodwill 2022-10-05 2023-10-31 14399880 frs-core:NetGoodwill 2022-10-04 14399880 frs-core:InvestmentPropertyIncludedWithinPPE 2023-10-31 14399880 frs-core:InvestmentPropertyIncludedWithinPPE 2022-10-05 2023-10-31 14399880 frs-core:InvestmentPropertyIncludedWithinPPE 2022-10-04 14399880 frs-core:LandBuildings 2023-10-31 14399880 frs-core:LandBuildings 2022-10-05 2023-10-31 14399880 frs-core:LandBuildings 2022-10-04 14399880 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-10-31 14399880 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-10-05 2023-10-31 14399880 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-10-04 14399880 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-10-31 14399880 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-10-05 2023-10-31 14399880 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-10-04 14399880 frs-core:MoreThanFiveYears 2022-10-05 2023-10-31 14399880 frs-core:MoreThanFiveYears 2023-10-31 14399880 frs-core:MotorVehicles 2023-10-31 14399880 frs-core:MotorVehicles 2022-10-05 2023-10-31 14399880 frs-core:MotorVehicles 2022-10-04 14399880 frs-core:OtherResidualIntangibleAssets 2023-10-31 14399880 frs-core:OtherResidualIntangibleAssets 2022-10-05 2023-10-31 14399880 frs-core:OtherResidualIntangibleAssets 2022-10-04 14399880 frs-core:PlantMachinery 2023-10-31 14399880 frs-core:PlantMachinery 2022-10-05 2023-10-31 14399880 frs-core:PlantMachinery 2022-10-04 14399880 frs-core:Secured 2023-10-31 14399880 frs-core:Unsecured 2023-10-31 14399880 frs-core:WithinOneYear 2022-10-05 2023-10-31 14399880 frs-core:WithinOneYear 2023-10-31 14399880 frs-core:CapitalRedemptionReserve 2022-10-05 2023-10-31 14399880 frs-core:CapitalRedemptionReserve 2022-10-04 14399880 frs-core:CapitalRedemptionReserve 2023-10-31 14399880 frs-core:OtherReservesSubtotal 2022-10-05 2023-10-31 14399880 frs-core:OtherReservesSubtotal 2022-10-04 14399880 frs-core:OtherReservesSubtotal 2023-10-31 14399880 frs-core:RevaluationReserve 2022-10-05 2023-10-31 14399880 frs-core:RevaluationReserve 2022-10-04 14399880 frs-core:RevaluationReserve 2023-10-31 14399880 frs-core:SharePremium 2022-10-05 2023-10-31 14399880 frs-core:SharePremium 2022-10-04 14399880 frs-core:SharePremium 2023-10-31 14399880 frs-core:ShareCapital 2022-10-05 2023-10-31 14399880 frs-core:ShareCapital 2022-10-04 14399880 frs-core:ShareCapital 2023-10-31 14399880 frs-core:RetainedEarningsAccumulatedLosses 2022-10-05 2023-10-31 14399880 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-10-04 14399880 frs-core:RetainedEarningsAccumulatedLosses 2023-10-31 14399880 frs-core:RetainedEarningsAccumulatedLosses 2022-10-04 14399880 frs-core:RetainedEarningsAccumulatedLosses 2023-10-31 14399880 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-10-04 14399880 frs-countries:UnitedKingdom 2022-10-05 2023-10-31 14399880 frs-countries:Europe 2022-10-05 2023-10-31 14399880 frs-countries:NorthAmerica 2022-10-05 2023-10-31 14399880 frs-countries:SouthAmerica 2022-10-05 2023-10-31 14399880 frs-countries:Asia 2022-10-05 2023-10-31 14399880 frs-countries:RestWorldOutsideUK 2022-10-05 2023-10-31 14399880 frs-bus:HighestPaidDirector 2022-10-05 2023-10-31 14399880 frs-bus:PrivateLimitedCompanyLtd 2022-10-05 2023-10-31 14399880 frs-bus:CompanyLimitedByGuarantee 2022-10-05 2023-10-31 14399880 frs-bus:LimitedLiabilityPartnershipLLP 2022-10-05 2023-10-31 14399880 frs-bus:LimitedLiabilityPartnershipsSORP 2022-10-05 2023-10-31 14399880 frs-bus:FullAccounts 2022-10-05 2023-10-31 14399880 frs-bus:FilletedAccounts 2022-10-05 2023-10-31 14399880 frs-bus:AbridgedAccounts 2022-10-05 2023-10-31 14399880 frs-bus:FRS102 2022-10-05 2023-10-31 14399880 frs-bus:MediumEntities 2022-10-05 2023-10-31 14399880 frs-bus:SmallEntities 2022-10-05 2023-10-31 14399880 frs-bus:EntityHasNeverTraded 2022-10-05 2023-10-31 14399880 frs-bus:EntityNoLongerTradingButTradedInPast 2022-10-05 2023-10-31 14399880 frs-bus:Audited 2022-10-05 2023-10-31 14399880 frs-bus:AuditExempt-NoAccountantsReport 2022-10-05 2023-10-31 14399880 frs-bus:AuditExemptWithAccountantsReport 2022-10-05 2023-10-31 14399880 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-10-05 2023-10-31 14399880 frs-bus:LargeCompaniesRegimeForAccounts 2022-10-05 2023-10-31 14399880 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-10-05 2023-10-31 14399880 frs-bus:SmallCompaniesRegimeForAccounts 2022-10-05 2023-10-31 14399880 frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-10-05 2023-10-31 14399880 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-10-05 2023-10-31 14399880 frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-10-05 2023-10-31 14399880 frs-bus:OrdinaryShareClass1 2022-10-05 2023-10-31 14399880 frs-bus:OrdinaryShareClass1 2022-10-04 14399880 frs-bus:OrdinaryShareClass1 2023-10-31 14399880 frs-bus:OrdinaryShareClass2 2022-10-05 2023-10-31 14399880 frs-bus:OrdinaryShareClass2 2022-10-04 14399880 frs-bus:OrdinaryShareClass2 2023-10-31 14399880 frs-bus:OrdinaryShareClass3 2022-10-05 2023-10-31 14399880 frs-bus:OrdinaryShareClass3 2022-10-04 14399880 frs-bus:OrdinaryShareClass3 2023-10-31 14399880 frs-bus:OrdinaryShareClass4 2022-10-05 2023-10-31 14399880 frs-bus:OrdinaryShareClass4 2022-10-04 14399880 frs-bus:OrdinaryShareClass4 2023-10-31 14399880 frs-bus:OrdinaryShareClass5 2022-10-05 2023-10-31 14399880 frs-bus:OrdinaryShareClass5 2022-10-04 14399880 frs-bus:OrdinaryShareClass5 2023-10-31 14399880 frs-bus:PreferenceShareClass1 2022-10-05 2023-10-31 14399880 frs-bus:PreferenceShareClass1 2022-10-04 14399880 frs-bus:PreferenceShareClass1 2023-10-31 14399880 frs-bus:PreferenceShareClass2 2022-10-05 2023-10-31 14399880 frs-bus:PreferenceShareClass2 2022-10-04 14399880 frs-bus:PreferenceShareClass2 2023-10-31 14399880 frs-bus:PreferenceShareClass3 2022-10-05 2023-10-31 14399880 frs-bus:PreferenceShareClass3 2022-10-04 14399880 frs-bus:PreferenceShareClass3 2023-10-31 14399880 frs-bus:PreferenceShareClass4 2022-10-05 2023-10-31 14399880 frs-bus:PreferenceShareClass4 2022-10-04 14399880 frs-bus:PreferenceShareClass4 2023-10-31 14399880 frs-bus:PreferenceShareClass5 2022-10-05 2023-10-31 14399880 frs-bus:PreferenceShareClass5 2022-10-04 14399880 frs-bus:PreferenceShareClass5 2023-10-31 14399880 1 2022-10-05 2023-10-31 14399880 1 2023-10-31 14399880 1 2022-10-05 2023-10-31 14399880 frs-core:LeasedAssets 2022-10-05 2023-10-31 14399880 frs-core:OwnedAssets 2022-10-05 2023-10-31 14399880 frs-core:CurrencyRisk 2022-10-05 2023-10-31 14399880 frs-core:MarketRisk 2022-10-05 2023-10-31 14399880 frs-core:InterestRateRisk 2022-10-05 2023-10-31 14399880 frs-core:DeferredTaxation 2022-10-05 2023-10-31 14399880 frs-core:DeferredTaxation 2022-10-04 14399880 frs-core:DeferredTaxation 2023-10-31 14399880 frs-core:OtherProvisionsContingentLiabilities 2022-10-05 2023-10-31 14399880 frs-core:OtherProvisionsContingentLiabilities 2022-10-04 14399880 frs-core:OtherProvisionsContingentLiabilities 2023-10-31 14399880 frs-core:ProvisionsDeferredTax 2023-10-31 14399880 frs-core:OtherDeferredTax 2023-10-31 14399880 frs-core:AcceleratedTaxDepreciationDeferredTax 2023-10-31 14399880 frs-core:TaxLossesCarry-forwardsDeferredTax 2023-10-31 14399880 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-10-31 14399880 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-10-05 2023-10-31 14399880 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-10-04 14399880 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-10-31 14399880 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-10-05 2023-10-31 14399880 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-10-04 14399880 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-10-31 14399880 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-10-05 2023-10-31 14399880 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-10-04 14399880 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-10-31 14399880 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-10-31 14399880 frs-core:RevaluationInvestmentPropertyDeferredTax 2023-10-31 14399880 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-10-31 14399880 frs-core:OtherPost-employmentBenefitsDeferredTax 2023-10-31 14399880 frs-core:Share-basedPaymentsDeferredTax 2023-10-31 14399880 frs-core:TaxCreditsDeferredTax 2023-10-31 14399880 frs-core:CostValuation 2022-10-04 14399880 frs-core:AdditionsToInvestments 2023-10-31 14399880 frs-core:DisposalsRepaymentsInvestments 2023-10-31 14399880 frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-10-31 14399880 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-10-31 14399880 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-10-31 14399880 frs-core:OtherIncreaseDecreaseInInvestments 2023-10-31 14399880 frs-core:CostValuation 2023-10-31 14399880 frs-core:ProvisionsForImpairmentInvestments 2022-10-04 14399880 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-10-31 14399880 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-10-31 14399880 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-10-31 14399880 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-10-31 14399880 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-10-31 14399880 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-10-31 14399880 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-10-31 14399880 frs-core:ProvisionsForImpairmentInvestments 2023-10-31 14399880 frs-core:ListedExchangeTraded 2023-10-31 14399880 frs-core:ListedExchangeTraded 2022-10-04 14399880 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-10-04 14399880 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-10-31 14399880 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-10-31 14399880 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-10-31 14399880 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-10-31 14399880 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-10-31 14399880 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-10-31 14399880 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-10-31 14399880 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-10-04 14399880 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-10-31 14399880 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-10-31 14399880 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-10-31 14399880 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-10-31 14399880 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-10-31 14399880 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-10-31 14399880 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-10-31 14399880 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-10-31 14399880 frs-core:UnlistedNon-exchangeTraded 2023-10-31 14399880 frs-core:UnlistedNon-exchangeTraded 2022-10-04 14399880 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-10-04 14399880 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-10-31 14399880 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-10-31 14399880 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-10-31 14399880 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-10-31 14399880 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-10-31 14399880 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-10-31 14399880 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-10-31 14399880 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-04 14399880 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-10-31 14399880 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-10-31 14399880 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-10-31 14399880 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-10-31 14399880 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-10-31 14399880 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-10-31 14399880 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-10-31 14399880 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-10-31 14399880 dpl-frs:CostSales 2022-10-05 2023-10-31 14399880 dpl-frs:CostSales 2022-10-04 14399880 dpl-frs:CostSales 2023-10-31 14399880 dpl-frs:DistributionCosts 2022-10-05 2023-10-31 14399880 dpl-frs:AdministrativeExpenses 2022-10-05 2023-10-31 14399880 frs-bus:Director1 2022-10-05 2023-10-31 14399880 frs-bus:Director1 2022-10-04 14399880 frs-bus:Director1 2023-10-31 14399880 1 2022-10-05 2023-10-31 14399880 frs-core:CurrentFinancialInstruments 1 2023-10-31 14399880 frs-core:Non-currentFinancialInstruments 1 2023-10-31 14399880 2 2022-10-05 2023-10-31 14399880 frs-core:CurrentFinancialInstruments 2 2023-10-31 14399880 frs-core:Non-currentFinancialInstruments 2 2023-10-31 14399880 3 2022-10-05 2023-10-31 14399880 frs-core:CurrentFinancialInstruments 3 2023-10-31 14399880 frs-core:Non-currentFinancialInstruments 3 2023-10-31 14399880 4 2022-10-05 2023-10-31 14399880 frs-core:CurrentFinancialInstruments 4 2023-10-31 14399880 frs-core:Non-currentFinancialInstruments 4 2023-10-31 14399880 5 2022-10-05 2023-10-31 14399880 frs-core:CurrentFinancialInstruments 5 2023-10-31 14399880 frs-core:Non-currentFinancialInstruments 5 2023-10-31 14399880 6 2022-10-05 2023-10-31 14399880 frs-core:CurrentFinancialInstruments 6 2023-10-31 14399880 frs-core:Non-currentFinancialInstruments 6 2023-10-31 14399880 7 2022-10-05 2023-10-31 14399880 frs-core:CurrentFinancialInstruments 7 2023-10-31 14399880 frs-core:Non-currentFinancialInstruments 7 2023-10-31 14399880 8 2022-10-05 2023-10-31 14399880 frs-core:CurrentFinancialInstruments 8 2023-10-31 14399880 frs-core:Non-currentFinancialInstruments 8 2023-10-31 14399880 9 2022-10-05 2023-10-31 14399880 frs-core:CurrentFinancialInstruments 9 2023-10-31 14399880 frs-core:Non-currentFinancialInstruments 9 2023-10-31 14399880 10 2022-10-05 2023-10-31 14399880 frs-core:CurrentFinancialInstruments 10 2023-10-31 14399880 frs-core:Non-currentFinancialInstruments 10 2023-10-31 14399880 11 2022-10-05 2023-10-31 14399880 frs-core:CurrentFinancialInstruments 11 2023-10-31 14399880 frs-core:Non-currentFinancialInstruments 11 2023-10-31 14399880 12 2022-10-05 2023-10-31 14399880 frs-core:CurrentFinancialInstruments 12 2023-10-31 14399880 frs-core:Non-currentFinancialInstruments 12 2023-10-31 14399880 13 2022-10-05 2023-10-31 14399880 frs-core:CurrentFinancialInstruments 13 2023-10-31 14399880 frs-core:Non-currentFinancialInstruments 13 2023-10-31 14399880 14 2022-10-05 2023-10-31 14399880 frs-core:CurrentFinancialInstruments 14 2023-10-31 14399880 frs-core:Non-currentFinancialInstruments 14 2023-10-31 14399880 15 2022-10-05 2023-10-31 14399880 frs-core:CurrentFinancialInstruments 15 2023-10-31 14399880 frs-core:Non-currentFinancialInstruments 15 2023-10-31 14399880 16 2022-10-05 2023-10-31 14399880 frs-core:CurrentFinancialInstruments 16 2023-10-31 14399880 frs-core:Non-currentFinancialInstruments 16 2023-10-31 14399880 17 2022-10-05 2023-10-31 14399880 frs-core:CurrentFinancialInstruments 17 2023-10-31 14399880 frs-core:Non-currentFinancialInstruments 17 2023-10-31 14399880 18 2022-10-05 2023-10-31 14399880 frs-core:CurrentFinancialInstruments 18 2023-10-31 14399880 frs-core:Non-currentFinancialInstruments 18 2023-10-31 14399880 19 2022-10-05 2023-10-31 14399880 frs-core:CurrentFinancialInstruments 19 2023-10-31 14399880 frs-core:Non-currentFinancialInstruments 19 2023-10-31 14399880 20 2022-10-05 2023-10-31 14399880 frs-core:CurrentFinancialInstruments 20 2023-10-31 14399880 frs-core:Non-currentFinancialInstruments 20 2023-10-31 14399880 dpl-frs:Item1 2022-10-05 2023-10-31 14399880 dpl-frs:Item1 2022-10-04 14399880 dpl-frs:Item1 2023-10-31 14399880 dpl-frs:CostSales dpl-frs:Item1 2022-10-05 2023-10-31 14399880 dpl-frs:CostSales dpl-frs:Item1 2022-10-04 14399880 dpl-frs:CostSales dpl-frs:Item1 2023-10-31 14399880 dpl-frs:DistributionCosts dpl-frs:Item1 2022-10-05 2023-10-31 14399880 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-10-05 2023-10-31 14399880 dpl-frs:Item2 2022-10-05 2023-10-31 14399880 dpl-frs:Item2 2022-10-04 14399880 dpl-frs:Item2 2023-10-31 14399880 dpl-frs:CostSales dpl-frs:Item2 2022-10-05 2023-10-31 14399880 dpl-frs:CostSales dpl-frs:Item2 2022-10-04 14399880 dpl-frs:CostSales dpl-frs:Item2 2023-10-31 14399880 dpl-frs:DistributionCosts dpl-frs:Item2 2022-10-05 2023-10-31 14399880 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-10-05 2023-10-31 14399880 dpl-frs:Item3 2022-10-05 2023-10-31 14399880 dpl-frs:Item3 2022-10-04 14399880 dpl-frs:Item3 2023-10-31 14399880 dpl-frs:CostSales dpl-frs:Item3 2022-10-05 2023-10-31 14399880 dpl-frs:CostSales dpl-frs:Item3 2022-10-04 14399880 dpl-frs:CostSales dpl-frs:Item3 2023-10-31 14399880 dpl-frs:DistributionCosts dpl-frs:Item3 2022-10-05 2023-10-31 14399880 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-10-05 2023-10-31 14399880 dpl-frs:Item4 2022-10-05 2023-10-31 14399880 dpl-frs:Item4 2022-10-04 14399880 dpl-frs:Item4 2023-10-31 14399880 dpl-frs:CostSales dpl-frs:Item4 2022-10-05 2023-10-31 14399880 dpl-frs:CostSales dpl-frs:Item4 2022-10-04 14399880 dpl-frs:CostSales dpl-frs:Item4 2023-10-31 14399880 dpl-frs:DistributionCosts dpl-frs:Item4 2022-10-05 2023-10-31 14399880 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-10-05 2023-10-31 14399880 dpl-frs:Item5 2022-10-05 2023-10-31 14399880 dpl-frs:Item5 2022-10-04 14399880 dpl-frs:Item5 2023-10-31 14399880 dpl-frs:CostSales dpl-frs:Item5 2022-10-05 2023-10-31 14399880 dpl-frs:CostSales dpl-frs:Item5 2022-10-04 14399880 dpl-frs:CostSales dpl-frs:Item5 2023-10-31 14399880 dpl-frs:DistributionCosts dpl-frs:Item5 2022-10-05 2023-10-31 14399880 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-10-05 2023-10-31 14399880 dpl-frs:Item6 2022-10-05 2023-10-31 14399880 dpl-frs:Item6 2022-10-04 14399880 dpl-frs:Item6 2023-10-31 14399880 dpl-frs:CostSales dpl-frs:Item6 2022-10-05 2023-10-31 14399880 dpl-frs:CostSales dpl-frs:Item6 2022-10-04 14399880 dpl-frs:CostSales dpl-frs:Item6 2023-10-31 14399880 dpl-frs:DistributionCosts dpl-frs:Item6 2022-10-05 2023-10-31 14399880 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-10-05 2023-10-31 14399880 dpl-frs:Item7 2022-10-05 2023-10-31 14399880 dpl-frs:Item7 2022-10-04 14399880 dpl-frs:Item7 2023-10-31 14399880 dpl-frs:CostSales dpl-frs:Item7 2022-10-05 2023-10-31 14399880 dpl-frs:CostSales dpl-frs:Item7 2022-10-04 14399880 dpl-frs:CostSales dpl-frs:Item7 2023-10-31 14399880 dpl-frs:DistributionCosts dpl-frs:Item7 2022-10-05 2023-10-31 14399880 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-10-05 2023-10-31 14399880 dpl-frs:Item8 2022-10-05 2023-10-31 14399880 dpl-frs:Item8 2022-10-04 14399880 dpl-frs:Item8 2023-10-31 14399880 dpl-frs:CostSales dpl-frs:Item8 2022-10-05 2023-10-31 14399880 dpl-frs:CostSales dpl-frs:Item8 2022-10-04 14399880 dpl-frs:CostSales dpl-frs:Item8 2023-10-31 14399880 dpl-frs:DistributionCosts dpl-frs:Item8 2022-10-05 2023-10-31 14399880 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-10-05 2023-10-31 14399880 dpl-frs:Item9 2022-10-05 2023-10-31 14399880 dpl-frs:Item9 2022-10-04 14399880 dpl-frs:Item9 2023-10-31 14399880 dpl-frs:CostSales dpl-frs:Item9 2022-10-05 2023-10-31 14399880 dpl-frs:CostSales dpl-frs:Item9 2022-10-04 14399880 dpl-frs:CostSales dpl-frs:Item9 2023-10-31 14399880 dpl-frs:DistributionCosts dpl-frs:Item9 2022-10-05 2023-10-31 14399880 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-10-05 2023-10-31 14399880 dpl-frs:Item10 2022-10-05 2023-10-31 14399880 dpl-frs:Item10 2022-10-04 14399880 dpl-frs:Item10 2023-10-31 14399880 dpl-frs:CostSales dpl-frs:Item10 2022-10-05 2023-10-31 14399880 dpl-frs:CostSales dpl-frs:Item10 2022-10-04 14399880 dpl-frs:CostSales dpl-frs:Item10 2023-10-31 14399880 dpl-frs:DistributionCosts dpl-frs:Item10 2022-10-05 2023-10-31 14399880 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-10-05 2023-10-31 14399880 dpl-frs:Item11 2022-10-05 2023-10-31 14399880 dpl-frs:Item11 2022-10-04 14399880 dpl-frs:Item11 2023-10-31 14399880 dpl-frs:CostSales dpl-frs:Item11 2022-10-05 2023-10-31 14399880 dpl-frs:CostSales dpl-frs:Item11 2022-10-04 14399880 dpl-frs:CostSales dpl-frs:Item11 2023-10-31 14399880 dpl-frs:DistributionCosts dpl-frs:Item11 2022-10-05 2023-10-31 14399880 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-10-05 2023-10-31 14399880 dpl-frs:Item12 2022-10-05 2023-10-31 14399880 dpl-frs:Item12 2022-10-04 14399880 dpl-frs:Item12 2023-10-31 14399880 dpl-frs:CostSales dpl-frs:Item12 2022-10-05 2023-10-31 14399880 dpl-frs:CostSales dpl-frs:Item12 2022-10-04 14399880 dpl-frs:CostSales dpl-frs:Item12 2023-10-31 14399880 dpl-frs:DistributionCosts dpl-frs:Item12 2022-10-05 2023-10-31 14399880 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-10-05 2023-10-31 14399880 1 2022-10-05 2023-10-31 14399880 frs-countries:EnglandWales 2022-10-05 2023-10-31
Registered number: 14399880
Londonsuper Limited
Unaudited Financial Statements
For the Period 5 October 2022 to 31 October 2023
Ten Forward Accounting Ltd
Chartered Certified Accountants
1 Mountview Court
310 Friern Barnet Lane
London
N20 0LD
Unaudited Financial Statements
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—4
Page 1
Balance Sheet
Registered number: 14399880
31 October 2023
Notes £ £
FIXED ASSETS
Tangible Assets 4 450
450
CURRENT ASSETS
Debtors 5 462,019
Cash at bank and in hand 71,805
533,824
Creditors: Amounts Falling Due Within One Year 6 (213,516 )
NET CURRENT ASSETS (LIABILITIES) 320,308
TOTAL ASSETS LESS CURRENT LIABILITIES 320,758
NET ASSETS 320,758
CAPITAL AND RESERVES
Called up share capital 7 3
Profit and Loss Account 320,755
SHAREHOLDERS' FUNDS 320,758
For the period ending 31 October 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Robin Fay
Director
1 February 2024
The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Londonsuper Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14399880 . The registered office is 25 Old Burlington Street, London, W1S 3AN.
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:
Computer Equipment 25% Straight Line Basis
2.4. Financial Instruments
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is
recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Debt instruments are subsequently measured at amortised cost.
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.
2.6. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 2
2
Page 2
Page 3
4. Tangible Assets
Computer Equipment
£
Cost
As at 5 October 2022 -
Additions 615
As at 31 October 2023 615
Depreciation
As at 5 October 2022 -
Provided during the period 165
As at 31 October 2023 165
Net Book Value
As at 31 October 2023 450
As at 5 October 2022 -
5. Debtors
31 October 2023
£
Due within one year
Trade debtors 459,700
Prepayments and accrued income 134
Director's loan account 2,185
462,019
6. Creditors: Amounts Falling Due Within One Year
31 October 2023
£
Trade creditors 1,333
Corporation tax 117,834
Other taxes and social security 103
VAT 94,246
213,516
7. Share Capital
31 October 2023
Allotted, called up and fully paid £
1 Ordinary A shares of £ 1.00 each 1
1 Ordinary B shares of £ 1.00 each 1
1 Ordinary C shares of £ 1.00 each 1
3
Page 3
Page 4
Shares issued during the period: £
1 Ordinary A shares of £ 1.00 each 1
1 Ordinary B shares of £ 1.00 each 1
1 Ordinary C shares of £ 1.00 each 1
3
8. Directors Advances, Credits and Guarantees
During the year, the director was advanced £4,442 and repaid £2,257. The balance at the year end is £2,185. The loan was fully repaid on 22 December 2023.
9. Dividends
31 October 2023
£
On equity shares:
Final dividend paid 85,365
85,365
10. Ultimate Controlling Party
The company's ultimate controlling party is Mr Robin Fay by virtue of his ownership of 100% of the issued voting share capital in the company.
Page 4