Acorah Software Products - Accounts Production 14.3.260 false true 31 December 2022 1 January 2022 false 1 January 2023 31 December 2023 31 December 2023 13856712 Alexander Dietl Andreas Dietl Florian Dietl A J A G Dietl, A J Dietl and F A F A Dietl true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13856712 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-12-31 13856712 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-12-31 13856712 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-12-31 13856712 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-12-31 13856712 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2023-01-01 2023-12-31 13856712 frs-core:AllSubsidiaries 2023-01-01 2023-12-31 13856712 frs-core:KeyManagementPersonnel 2023-01-01 2023-12-31 13856712 frs-core:EntitiesControlledByKeyManagementPersonnel 2023-01-01 2023-12-31 13856712 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2022-01-01 2022-12-31 13856712 frs-bus:OrdinaryShareClass2 2021-12-31 13856712 frs-bus:OrdinaryShareClass2 2022-12-31 13856712 frs-bus:OrdinaryShareClass3 2022-01-01 2022-12-31 13856712 frs-bus:OrdinaryShareClass3 2021-12-31 13856712 frs-bus:OrdinaryShareClass3 2022-12-31 13856712 frs-bus:OrdinaryShareClass4 2022-01-01 2022-12-31 13856712 frs-bus:OrdinaryShareClass4 2021-12-31 13856712 frs-bus:OrdinaryShareClass4 2022-12-31 13856712 frs-bus:OrdinaryShareClass5 2022-01-01 2022-12-31 13856712 frs-bus:OrdinaryShareClass5 2021-12-31 13856712 frs-bus:OrdinaryShareClass5 2022-12-31 13856712 frs-bus:PreferenceShareClass1 2022-01-01 2022-12-31 13856712 frs-bus:PreferenceShareClass1 2021-12-31 13856712 frs-bus:PreferenceShareClass1 2022-12-31 13856712 frs-bus:PreferenceShareClass2 2022-01-01 2022-12-31 13856712 frs-bus:PreferenceShareClass2 2021-12-31 13856712 frs-bus:PreferenceShareClass2 2022-12-31 13856712 frs-bus:PreferenceShareClass3 2022-01-01 2022-12-31 13856712 frs-bus:PreferenceShareClass3 2021-12-31 13856712 frs-bus:PreferenceShareClass3 2022-12-31 13856712 frs-bus:PreferenceShareClass4 2022-01-01 2022-12-31 13856712 frs-bus:PreferenceShareClass4 2021-12-31 13856712 frs-bus:PreferenceShareClass4 2022-12-31 13856712 frs-bus:PreferenceShareClass5 2022-01-01 2022-12-31 13856712 frs-bus:PreferenceShareClass5 2021-12-31 13856712 frs-bus:PreferenceShareClass5 2022-12-31 13856712 1 2022-01-01 2022-12-31 13856712 1 2022-12-31 13856712 1 2022-01-01 2022-12-31 13856712 frs-core:LeasedAssets 2022-01-01 2022-12-31 13856712 frs-core:OwnedAssets 2022-01-01 2022-12-31 13856712 frs-core:CurrencyRisk 2022-01-01 2022-12-31 13856712 frs-core:MarketRisk 2022-01-01 2022-12-31 13856712 frs-core:InterestRateRisk 2022-01-01 2022-12-31 13856712 frs-core:DeferredTaxation 2022-01-01 2022-12-31 13856712 frs-core:DeferredTaxation 2021-12-31 13856712 frs-core:DeferredTaxation 2022-12-31 13856712 frs-core:OtherProvisionsContingentLiabilities 2022-01-01 2022-12-31 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frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-12-31 13856712 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-01-01 2022-12-31 13856712 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-12-31 13856712 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-12-31 13856712 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-12-31 13856712 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-12-31 13856712 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-12-31 13856712 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-12-31 13856712 frs-core:Share-basedPaymentsDeferredTax 2022-12-31 13856712 frs-core:TaxCreditsDeferredTax 2022-12-31 13856712 frs-core:CostValuation 2021-12-31 13856712 frs-core:AdditionsToInvestments 2022-12-31 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13856712 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 13856712 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 13856712 frs-core:UnlistedNon-exchangeTraded 2022-12-31 13856712 frs-core:UnlistedNon-exchangeTraded 2021-12-31 13856712 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-12-31 13856712 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 13856712 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 13856712 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 13856712 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 13856712 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 13856712 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frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 13856712 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 13856712 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 13856712 dpl-frs:CostSales 2022-01-01 2022-12-31 13856712 dpl-frs:CostSales 2021-12-31 13856712 dpl-frs:CostSales 2022-12-31 13856712 dpl-frs:DistributionCosts 2022-01-01 2022-12-31 13856712 dpl-frs:AdministrativeExpenses 2022-01-01 2022-12-31 13856712 frs-bus:Director1 2022-01-01 2022-12-31 13856712 frs-bus:Director1 2021-12-31 13856712 frs-bus:Director1 2022-12-31 13856712 frs-bus:Director2 2022-01-01 2022-12-31 13856712 frs-bus:Director2 2021-12-31 13856712 frs-bus:Director2 2022-12-31 13856712 frs-bus:Director3 2022-01-01 2022-12-31 13856712 frs-bus:Director3 2021-12-31 13856712 frs-bus:Director3 2022-12-31 13856712 1 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2022-12-31 13856712 20 2022-01-01 2022-12-31 13856712 frs-core:CurrentFinancialInstruments 20 2022-12-31 13856712 frs-core:Non-currentFinancialInstruments 20 2022-12-31 13856712 dpl-frs:Item1 2022-01-01 2022-12-31 13856712 dpl-frs:Item1 2021-12-31 13856712 dpl-frs:Item1 2022-12-31 13856712 dpl-frs:CostSales dpl-frs:Item1 2022-01-01 2022-12-31 13856712 dpl-frs:CostSales dpl-frs:Item1 2021-12-31 13856712 dpl-frs:CostSales dpl-frs:Item1 2022-12-31 13856712 dpl-frs:DistributionCosts dpl-frs:Item1 2022-01-01 2022-12-31 13856712 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-01-01 2022-12-31 13856712 dpl-frs:Item2 2022-01-01 2022-12-31 13856712 dpl-frs:Item2 2021-12-31 13856712 dpl-frs:Item2 2022-12-31 13856712 dpl-frs:CostSales dpl-frs:Item2 2022-01-01 2022-12-31 13856712 dpl-frs:CostSales dpl-frs:Item2 2021-12-31 13856712 dpl-frs:CostSales dpl-frs:Item2 2022-12-31 13856712 dpl-frs:DistributionCosts dpl-frs:Item2 2022-01-01 2022-12-31 13856712 dpl-frs:AdministrativeExpenses dpl-frs:Item2 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dpl-frs:CostSales dpl-frs:Item5 2022-01-01 2022-12-31 13856712 dpl-frs:CostSales dpl-frs:Item5 2021-12-31 13856712 dpl-frs:CostSales dpl-frs:Item5 2022-12-31 13856712 dpl-frs:DistributionCosts dpl-frs:Item5 2022-01-01 2022-12-31 13856712 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-01-01 2022-12-31 13856712 dpl-frs:Item6 2022-01-01 2022-12-31 13856712 dpl-frs:Item6 2021-12-31 13856712 dpl-frs:Item6 2022-12-31 13856712 dpl-frs:CostSales dpl-frs:Item6 2022-01-01 2022-12-31 13856712 dpl-frs:CostSales dpl-frs:Item6 2021-12-31 13856712 dpl-frs:CostSales dpl-frs:Item6 2022-12-31 13856712 dpl-frs:DistributionCosts dpl-frs:Item6 2022-01-01 2022-12-31 13856712 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-01-01 2022-12-31 13856712 dpl-frs:Item7 2022-01-01 2022-12-31 13856712 dpl-frs:Item7 2021-12-31 13856712 dpl-frs:Item7 2022-12-31 13856712 dpl-frs:CostSales dpl-frs:Item7 2022-01-01 2022-12-31 13856712 dpl-frs:CostSales dpl-frs:Item7 2021-12-31 13856712 dpl-frs:CostSales dpl-frs:Item7 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13856712 dpl-frs:CostSales dpl-frs:Item12 2022-01-01 2022-12-31 13856712 dpl-frs:CostSales dpl-frs:Item12 2021-12-31 13856712 dpl-frs:CostSales dpl-frs:Item12 2022-12-31 13856712 dpl-frs:DistributionCosts dpl-frs:Item12 2022-01-01 2022-12-31 13856712 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-01-01 2022-12-31 13856712 1 2022-01-01 2022-12-31 13856712 frs-countries:EnglandWales 2022-01-01 2022-12-31
Registered number: 13856712
Six Trees Capital Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2023
Adbell Advisory Limited
Unaudited Financial Statements
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—4
Page 1
Balance Sheet
Registered number: 13856712
2023 2022
Notes
CURRENT ASSETS
Debtors 4 515 3
Cash at bank and in hand 1,390 320
1,905 323
Creditors: Amounts Falling Due Within One Year 5 (8,815 ) (3,745 )
NET CURRENT ASSETS (LIABILITIES) (6,910 ) (3,422 )
TOTAL ASSETS LESS CURRENT LIABILITIES (6,910 ) (3,422 )
NET LIABILITIES (6,910 ) (3,422 )
CAPITAL AND RESERVES
Called up share capital 6 3 3
Profit and Loss Account (6,913 ) (3,425 )
SHAREHOLDERS' FUNDS (6,910) (3,422)
For the year ending 31 December 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
Andreas Dietl
Director
04/02/2024
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
Six Trees Capital Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13856712 . The registered office is Birchin Court, 20 Birchin Lane, London, United Kingdom, EC3V 9DJ.
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. 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.
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.
2.3.
Financial instruments
The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other
Financial Instruments Issues' of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company's statement of financial position when the company becomes
party to the contractual provisions of the instrument.
Financial assets and liabilities are offset , with the net amounts presented in the financial statements , when there is a
legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to
realise the asset and settle the liability simultaneously.
Basic financial assets
Basic financial assets, which include trade and other receivables and cash and bank balances, are initially measured
at transaction price including transaction costs and are subsequently carried at amortised cost using the effective
interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the
present value of the future receipts discounted at a market rate of interest.
Classification of financial liabilities
Financial liabilities and equity instruments are classified according to the substance of the contractual
arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the
company after deducting all of its liabilities.
Basic financial liabilities, including trade and other payables, bank loans, loans from fellow group
companies and preference shares that are classified as debt, are initially recognised at transaction price unless the
arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the
future receipts discounted at a market rate of interest.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade payables are obligations to pay for goods or services that have been acquired in the ordinary course of
business from suppliers. Accounts payable are classified as current liabilities if payment is due within one year or
less. If not, they are presented as non-current liabilities. Trade payables are recognised initially at transaction price
...CONTINUED
Page 2
Page 3
2.3. - continued
and subsequently measured at amortised cost using the effective interest method.
Equity instruments
Equity instruments issued by the company are recorded at the proceeds received, net of direct issue costs. Dividends
payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.
Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments
with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in
current liabilities.
Employee benefits
The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are
required to be recognised as part of the cost of stock or fixed assets.
The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received.
Termination benefits are recognised immediately as an expense when the company is demonstrably
committed to terminate the employment of an employee or to provide termination benefits.
2.4.
Going concern
The financial statements have been prepared on a going concern basis. The company has obtained undertakings from
its shareholders that they will continue to support the company for the foreseeable future and meet all third party
liabilities as they fall due. Given this undertaking, the directors consider it appropriate to adopt a going concern basis
in preparing the financial statements.
Foreign currencies
Assets and liabilities in foreign currencies are translated into Euro at the rates of exchange ruling at the balance sheet
date. Transactions in foreign currencies are translated into Euro at the rate of exchange ruling at the date of
transaction. Exchange differences are taken into account in arriving at the operating result.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2022: 3)
3 3
4. Debtors
2023 2022
Due within one year
VAT 512 -
Called up share capital not paid 3 3
515 3
5. Creditors: Amounts Falling Due Within One Year
2023 2022
Shareholder Loan 7,662 2,616
Accruals and deferred income 1,153 1,129
8,815 3,745
6. Share Capital
2023 2022
Allotted, called up and fully paid
3 Ordinary Shares of £ 1.00 each 3 3
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Page 4
7. Ultimate Controlling Party
The company's ultimate controlling parties are A J A G Dietl, A J Dietl and F A F A Dietl by virtue of his ownership of 100% of the issued share capital in the company.
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