Acorah Software Products - Accounts Production 14.3.260 false true false 13 July 2022 31 July 2023 31 July 2023 14231185 Mr David Heath iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14231185 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-07-12 14231185 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-07-31 14231185 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-07-31 14231185 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-07-31 14231185 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-07-13 2023-07-31 14231185 frs-core:AllSubsidiaries 2022-07-13 2023-07-31 14231185 frs-core:KeyManagementPersonnel 2022-07-13 2023-07-31 14231185 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-07-13 2023-07-31 14231185 frs-core:OtherRelatedParties 2022-07-13 2023-07-31 14231185 2022-07-12 14231185 2023-07-31 14231185 2022-07-13 2023-07-31 14231185 frs-core:CurrentFinancialInstruments 2023-07-31 14231185 frs-core:CurrentFinancialInstruments 2022-07-13 2023-07-31 14231185 frs-core:Non-currentFinancialInstruments 2023-07-31 14231185 frs-core:Non-currentFinancialInstruments 2022-07-13 2023-07-31 14231185 frs-core:CurrentFinancialInstruments 2022-07-13 2023-07-31 14231185 frs-core:CurrentFinancialInstruments 2023-07-31 14231185 frs-core:AfterOneYear 2022-07-13 2023-07-31 14231185 frs-core:BetweenOneFiveYears 2022-07-13 2023-07-31 14231185 frs-core:BetweenOneFiveYears 2023-07-31 14231185 frs-core:ComputerEquipment 2023-07-31 14231185 frs-core:ComputerEquipment 2022-07-13 2023-07-31 14231185 frs-core:ComputerEquipment 2022-07-12 14231185 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-07-31 14231185 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-07-13 2023-07-31 14231185 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-07-12 14231185 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-07-31 14231185 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-07-13 2023-07-31 14231185 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-07-12 14231185 frs-core:FurnitureFittings 2023-07-31 14231185 frs-core:FurnitureFittings 2022-07-13 2023-07-31 14231185 frs-core:FurnitureFittings 2022-07-12 14231185 frs-core:NetGoodwill 2023-07-31 14231185 frs-core:NetGoodwill 2022-07-13 2023-07-31 14231185 frs-core:NetGoodwill 2022-07-12 14231185 frs-core:InvestmentPropertyIncludedWithinPPE 2023-07-31 14231185 frs-core:InvestmentPropertyIncludedWithinPPE 2022-07-13 2023-07-31 14231185 frs-core:InvestmentPropertyIncludedWithinPPE 2022-07-12 14231185 frs-core:LandBuildings 2023-07-31 14231185 frs-core:LandBuildings 2022-07-13 2023-07-31 14231185 frs-core:LandBuildings 2022-07-12 14231185 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-07-31 14231185 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-07-13 2023-07-31 14231185 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-07-12 14231185 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-07-31 14231185 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-07-13 2023-07-31 14231185 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-07-12 14231185 frs-core:MoreThanFiveYears 2022-07-13 2023-07-31 14231185 frs-core:MoreThanFiveYears 2023-07-31 14231185 frs-core:MotorVehicles 2023-07-31 14231185 frs-core:MotorVehicles 2022-07-13 2023-07-31 14231185 frs-core:MotorVehicles 2022-07-12 14231185 frs-core:OtherResidualIntangibleAssets 2023-07-31 14231185 frs-core:OtherResidualIntangibleAssets 2022-07-13 2023-07-31 14231185 frs-core:OtherResidualIntangibleAssets 2022-07-12 14231185 frs-core:PlantMachinery 2023-07-31 14231185 frs-core:PlantMachinery 2022-07-13 2023-07-31 14231185 frs-core:PlantMachinery 2022-07-12 14231185 frs-core:Secured 2023-07-31 14231185 frs-core:Unsecured 2023-07-31 14231185 frs-core:WithinOneYear 2022-07-13 2023-07-31 14231185 frs-core:WithinOneYear 2023-07-31 14231185 frs-core:CapitalRedemptionReserve 2022-07-13 2023-07-31 14231185 frs-core:CapitalRedemptionReserve 2022-07-12 14231185 frs-core:CapitalRedemptionReserve 2023-07-31 14231185 frs-core:OtherReservesSubtotal 2022-07-13 2023-07-31 14231185 frs-core:OtherReservesSubtotal 2022-07-12 14231185 frs-core:OtherReservesSubtotal 2023-07-31 14231185 frs-core:RevaluationReserve 2022-07-13 2023-07-31 14231185 frs-core:RevaluationReserve 2022-07-12 14231185 frs-core:RevaluationReserve 2023-07-31 14231185 frs-core:SharePremium 2022-07-13 2023-07-31 14231185 frs-core:SharePremium 2022-07-12 14231185 frs-core:SharePremium 2023-07-31 14231185 frs-core:ShareCapital 2022-07-13 2023-07-31 14231185 frs-core:ShareCapital 2022-07-12 14231185 frs-core:ShareCapital 2023-07-31 14231185 frs-core:RetainedEarningsAccumulatedLosses 2022-07-13 2023-07-31 14231185 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-07-12 14231185 frs-core:RetainedEarningsAccumulatedLosses 2023-07-31 14231185 frs-core:RetainedEarningsAccumulatedLosses 2022-07-12 14231185 frs-core:RetainedEarningsAccumulatedLosses 2023-07-31 14231185 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-07-12 14231185 frs-countries:UnitedKingdom 2022-07-13 2023-07-31 14231185 frs-countries:Europe 2022-07-13 2023-07-31 14231185 frs-countries:NorthAmerica 2022-07-13 2023-07-31 14231185 frs-countries:SouthAmerica 2022-07-13 2023-07-31 14231185 frs-countries:Asia 2022-07-13 2023-07-31 14231185 frs-countries:RestWorldOutsideUK 2022-07-13 2023-07-31 14231185 frs-bus:HighestPaidDirector 2022-07-13 2023-07-31 14231185 frs-bus:PrivateLimitedCompanyLtd 2022-07-13 2023-07-31 14231185 frs-bus:CompanyLimitedByGuarantee 2022-07-13 2023-07-31 14231185 frs-bus:LimitedLiabilityPartnershipLLP 2022-07-13 2023-07-31 14231185 frs-bus:LimitedLiabilityPartnershipsSORP 2022-07-13 2023-07-31 14231185 frs-bus:FullAccounts 2022-07-13 2023-07-31 14231185 frs-bus:FilletedAccounts 2022-07-13 2023-07-31 14231185 frs-bus:AbridgedAccounts 2022-07-13 2023-07-31 14231185 frs-bus:FRS102 2022-07-13 2023-07-31 14231185 frs-bus:MediumEntities 2022-07-13 2023-07-31 14231185 frs-bus:SmallEntities 2022-07-13 2023-07-31 14231185 frs-bus:EntityHasNeverTraded 2022-07-13 2023-07-31 14231185 frs-bus:EntityNoLongerTradingButTradedInPast 2022-07-13 2023-07-31 14231185 frs-bus:Audited 2022-07-13 2023-07-31 14231185 frs-bus:AuditExempt-NoAccountantsReport 2022-07-13 2023-07-31 14231185 frs-bus:AuditExemptWithAccountantsReport 2022-07-13 2023-07-31 14231185 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-07-13 2023-07-31 14231185 frs-bus:LargeCompaniesRegimeForAccounts 2022-07-13 2023-07-31 14231185 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-07-13 2023-07-31 14231185 frs-bus:SmallCompaniesRegimeForAccounts 2022-07-13 2023-07-31 14231185 frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-07-13 2023-07-31 14231185 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-07-13 2023-07-31 14231185 frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-07-13 2023-07-31 14231185 frs-bus:OrdinaryShareClass1 2022-07-13 2023-07-31 14231185 frs-bus:OrdinaryShareClass1 2022-07-12 14231185 frs-bus:OrdinaryShareClass1 2023-07-31 14231185 frs-bus:OrdinaryShareClass2 2022-07-13 2023-07-31 14231185 frs-bus:OrdinaryShareClass2 2022-07-12 14231185 frs-bus:OrdinaryShareClass2 2023-07-31 14231185 frs-bus:OrdinaryShareClass3 2022-07-13 2023-07-31 14231185 frs-bus:OrdinaryShareClass3 2022-07-12 14231185 frs-bus:OrdinaryShareClass3 2023-07-31 14231185 frs-bus:OrdinaryShareClass4 2022-07-13 2023-07-31 14231185 frs-bus:OrdinaryShareClass4 2022-07-12 14231185 frs-bus:OrdinaryShareClass4 2023-07-31 14231185 frs-bus:OrdinaryShareClass5 2022-07-13 2023-07-31 14231185 frs-bus:OrdinaryShareClass5 2022-07-12 14231185 frs-bus:OrdinaryShareClass5 2023-07-31 14231185 frs-bus:PreferenceShareClass1 2022-07-13 2023-07-31 14231185 frs-bus:PreferenceShareClass1 2022-07-12 14231185 frs-bus:PreferenceShareClass1 2023-07-31 14231185 frs-bus:PreferenceShareClass2 2022-07-13 2023-07-31 14231185 frs-bus:PreferenceShareClass2 2022-07-12 14231185 frs-bus:PreferenceShareClass2 2023-07-31 14231185 frs-bus:PreferenceShareClass3 2022-07-13 2023-07-31 14231185 frs-bus:PreferenceShareClass3 2022-07-12 14231185 frs-bus:PreferenceShareClass3 2023-07-31 14231185 frs-bus:PreferenceShareClass4 2022-07-13 2023-07-31 14231185 frs-bus:PreferenceShareClass4 2022-07-12 14231185 frs-bus:PreferenceShareClass4 2023-07-31 14231185 frs-bus:PreferenceShareClass5 2022-07-13 2023-07-31 14231185 frs-bus:PreferenceShareClass5 2022-07-12 14231185 frs-bus:PreferenceShareClass5 2023-07-31 14231185 1 2022-07-13 2023-07-31 14231185 1 2023-07-31 14231185 1 2022-07-13 2023-07-31 14231185 frs-core:LeasedAssets 2022-07-13 2023-07-31 14231185 frs-core:OwnedAssets 2022-07-13 2023-07-31 14231185 frs-core:CurrencyRisk 2022-07-13 2023-07-31 14231185 frs-core:MarketRisk 2022-07-13 2023-07-31 14231185 frs-core:InterestRateRisk 2022-07-13 2023-07-31 14231185 frs-core:DeferredTaxation 2022-07-13 2023-07-31 14231185 frs-core:DeferredTaxation 2022-07-12 14231185 frs-core:DeferredTaxation 2023-07-31 14231185 frs-core:OtherProvisionsContingentLiabilities 2022-07-13 2023-07-31 14231185 frs-core:OtherProvisionsContingentLiabilities 2022-07-12 14231185 frs-core:OtherProvisionsContingentLiabilities 2023-07-31 14231185 frs-core:ProvisionsDeferredTax 2023-07-31 14231185 frs-core:OtherDeferredTax 2023-07-31 14231185 frs-core:AcceleratedTaxDepreciationDeferredTax 2023-07-31 14231185 frs-core:TaxLossesCarry-forwardsDeferredTax 2023-07-31 14231185 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-07-31 14231185 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-07-13 2023-07-31 14231185 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-07-12 14231185 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-07-31 14231185 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-07-13 2023-07-31 14231185 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-07-12 14231185 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-07-31 14231185 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-07-13 2023-07-31 14231185 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-07-12 14231185 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-07-31 14231185 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-07-31 14231185 frs-core:RevaluationInvestmentPropertyDeferredTax 2023-07-31 14231185 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-07-31 14231185 frs-core:OtherPost-employmentBenefitsDeferredTax 2023-07-31 14231185 frs-core:Share-basedPaymentsDeferredTax 2023-07-31 14231185 frs-core:TaxCreditsDeferredTax 2023-07-31 14231185 frs-core:CostValuation 2022-07-12 14231185 frs-core:AdditionsToInvestments 2023-07-31 14231185 frs-core:DisposalsRepaymentsInvestments 2023-07-31 14231185 frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-07-31 14231185 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-07-31 14231185 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-07-31 14231185 frs-core:OtherIncreaseDecreaseInInvestments 2023-07-31 14231185 frs-core:CostValuation 2023-07-31 14231185 frs-core:ProvisionsForImpairmentInvestments 2022-07-12 14231185 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-07-31 14231185 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-07-31 14231185 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-07-31 14231185 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-07-31 14231185 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-07-31 14231185 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-07-31 14231185 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-07-31 14231185 frs-core:ProvisionsForImpairmentInvestments 2023-07-31 14231185 frs-core:ListedExchangeTraded 2023-07-31 14231185 frs-core:ListedExchangeTraded 2022-07-12 14231185 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-07-12 14231185 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-07-31 14231185 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-07-31 14231185 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-07-31 14231185 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-07-31 14231185 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-07-31 14231185 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-07-31 14231185 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-07-31 14231185 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-07-12 14231185 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-07-31 14231185 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-07-31 14231185 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-07-31 14231185 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-07-31 14231185 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-07-31 14231185 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-07-31 14231185 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-07-31 14231185 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-07-31 14231185 frs-core:UnlistedNon-exchangeTraded 2023-07-31 14231185 frs-core:UnlistedNon-exchangeTraded 2022-07-12 14231185 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-07-12 14231185 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-07-31 14231185 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-07-31 14231185 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-07-31 14231185 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-07-31 14231185 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-07-31 14231185 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-07-31 14231185 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-07-31 14231185 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-12 14231185 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-07-31 14231185 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-07-31 14231185 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-07-31 14231185 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-07-31 14231185 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-07-31 14231185 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-07-31 14231185 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-07-31 14231185 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-07-31 14231185 dpl-frs:CostSales 2022-07-13 2023-07-31 14231185 dpl-frs:CostSales 2022-07-12 14231185 dpl-frs:CostSales 2023-07-31 14231185 dpl-frs:DistributionCosts 2022-07-13 2023-07-31 14231185 dpl-frs:AdministrativeExpenses 2022-07-13 2023-07-31 14231185 frs-bus:Director1 2022-07-13 2023-07-31 14231185 frs-bus:Director1 2022-07-12 14231185 frs-bus:Director1 2023-07-31 14231185 1 2022-07-13 2023-07-31 14231185 frs-core:CurrentFinancialInstruments 1 2023-07-31 14231185 frs-core:Non-currentFinancialInstruments 1 2023-07-31 14231185 2 2022-07-13 2023-07-31 14231185 frs-core:CurrentFinancialInstruments 2 2023-07-31 14231185 frs-core:Non-currentFinancialInstruments 2 2023-07-31 14231185 3 2022-07-13 2023-07-31 14231185 frs-core:CurrentFinancialInstruments 3 2023-07-31 14231185 frs-core:Non-currentFinancialInstruments 3 2023-07-31 14231185 4 2022-07-13 2023-07-31 14231185 frs-core:CurrentFinancialInstruments 4 2023-07-31 14231185 frs-core:Non-currentFinancialInstruments 4 2023-07-31 14231185 5 2022-07-13 2023-07-31 14231185 frs-core:CurrentFinancialInstruments 5 2023-07-31 14231185 frs-core:Non-currentFinancialInstruments 5 2023-07-31 14231185 6 2022-07-13 2023-07-31 14231185 frs-core:CurrentFinancialInstruments 6 2023-07-31 14231185 frs-core:Non-currentFinancialInstruments 6 2023-07-31 14231185 7 2022-07-13 2023-07-31 14231185 frs-core:CurrentFinancialInstruments 7 2023-07-31 14231185 frs-core:Non-currentFinancialInstruments 7 2023-07-31 14231185 8 2022-07-13 2023-07-31 14231185 frs-core:CurrentFinancialInstruments 8 2023-07-31 14231185 frs-core:Non-currentFinancialInstruments 8 2023-07-31 14231185 9 2022-07-13 2023-07-31 14231185 frs-core:CurrentFinancialInstruments 9 2023-07-31 14231185 frs-core:Non-currentFinancialInstruments 9 2023-07-31 14231185 10 2022-07-13 2023-07-31 14231185 frs-core:CurrentFinancialInstruments 10 2023-07-31 14231185 frs-core:Non-currentFinancialInstruments 10 2023-07-31 14231185 11 2022-07-13 2023-07-31 14231185 frs-core:CurrentFinancialInstruments 11 2023-07-31 14231185 frs-core:Non-currentFinancialInstruments 11 2023-07-31 14231185 12 2022-07-13 2023-07-31 14231185 frs-core:CurrentFinancialInstruments 12 2023-07-31 14231185 frs-core:Non-currentFinancialInstruments 12 2023-07-31 14231185 13 2022-07-13 2023-07-31 14231185 frs-core:CurrentFinancialInstruments 13 2023-07-31 14231185 frs-core:Non-currentFinancialInstruments 13 2023-07-31 14231185 14 2022-07-13 2023-07-31 14231185 frs-core:CurrentFinancialInstruments 14 2023-07-31 14231185 frs-core:Non-currentFinancialInstruments 14 2023-07-31 14231185 15 2022-07-13 2023-07-31 14231185 frs-core:CurrentFinancialInstruments 15 2023-07-31 14231185 frs-core:Non-currentFinancialInstruments 15 2023-07-31 14231185 16 2022-07-13 2023-07-31 14231185 frs-core:CurrentFinancialInstruments 16 2023-07-31 14231185 frs-core:Non-currentFinancialInstruments 16 2023-07-31 14231185 17 2022-07-13 2023-07-31 14231185 frs-core:CurrentFinancialInstruments 17 2023-07-31 14231185 frs-core:Non-currentFinancialInstruments 17 2023-07-31 14231185 18 2022-07-13 2023-07-31 14231185 frs-core:CurrentFinancialInstruments 18 2023-07-31 14231185 frs-core:Non-currentFinancialInstruments 18 2023-07-31 14231185 19 2022-07-13 2023-07-31 14231185 frs-core:CurrentFinancialInstruments 19 2023-07-31 14231185 frs-core:Non-currentFinancialInstruments 19 2023-07-31 14231185 20 2022-07-13 2023-07-31 14231185 frs-core:CurrentFinancialInstruments 20 2023-07-31 14231185 frs-core:Non-currentFinancialInstruments 20 2023-07-31 14231185 dpl-frs:Item1 2022-07-13 2023-07-31 14231185 dpl-frs:Item1 2022-07-12 14231185 dpl-frs:Item1 2023-07-31 14231185 dpl-frs:CostSales dpl-frs:Item1 2022-07-13 2023-07-31 14231185 dpl-frs:CostSales dpl-frs:Item1 2022-07-12 14231185 dpl-frs:CostSales dpl-frs:Item1 2023-07-31 14231185 dpl-frs:DistributionCosts dpl-frs:Item1 2022-07-13 2023-07-31 14231185 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-07-13 2023-07-31 14231185 dpl-frs:Item2 2022-07-13 2023-07-31 14231185 dpl-frs:Item2 2022-07-12 14231185 dpl-frs:Item2 2023-07-31 14231185 dpl-frs:CostSales dpl-frs:Item2 2022-07-13 2023-07-31 14231185 dpl-frs:CostSales dpl-frs:Item2 2022-07-12 14231185 dpl-frs:CostSales dpl-frs:Item2 2023-07-31 14231185 dpl-frs:DistributionCosts dpl-frs:Item2 2022-07-13 2023-07-31 14231185 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-07-13 2023-07-31 14231185 dpl-frs:Item3 2022-07-13 2023-07-31 14231185 dpl-frs:Item3 2022-07-12 14231185 dpl-frs:Item3 2023-07-31 14231185 dpl-frs:CostSales dpl-frs:Item3 2022-07-13 2023-07-31 14231185 dpl-frs:CostSales dpl-frs:Item3 2022-07-12 14231185 dpl-frs:CostSales dpl-frs:Item3 2023-07-31 14231185 dpl-frs:DistributionCosts dpl-frs:Item3 2022-07-13 2023-07-31 14231185 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-07-13 2023-07-31 14231185 dpl-frs:Item4 2022-07-13 2023-07-31 14231185 dpl-frs:Item4 2022-07-12 14231185 dpl-frs:Item4 2023-07-31 14231185 dpl-frs:CostSales dpl-frs:Item4 2022-07-13 2023-07-31 14231185 dpl-frs:CostSales dpl-frs:Item4 2022-07-12 14231185 dpl-frs:CostSales dpl-frs:Item4 2023-07-31 14231185 dpl-frs:DistributionCosts dpl-frs:Item4 2022-07-13 2023-07-31 14231185 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-07-13 2023-07-31 14231185 dpl-frs:Item5 2022-07-13 2023-07-31 14231185 dpl-frs:Item5 2022-07-12 14231185 dpl-frs:Item5 2023-07-31 14231185 dpl-frs:CostSales dpl-frs:Item5 2022-07-13 2023-07-31 14231185 dpl-frs:CostSales dpl-frs:Item5 2022-07-12 14231185 dpl-frs:CostSales dpl-frs:Item5 2023-07-31 14231185 dpl-frs:DistributionCosts dpl-frs:Item5 2022-07-13 2023-07-31 14231185 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-07-13 2023-07-31 14231185 dpl-frs:Item6 2022-07-13 2023-07-31 14231185 dpl-frs:Item6 2022-07-12 14231185 dpl-frs:Item6 2023-07-31 14231185 dpl-frs:CostSales dpl-frs:Item6 2022-07-13 2023-07-31 14231185 dpl-frs:CostSales dpl-frs:Item6 2022-07-12 14231185 dpl-frs:CostSales dpl-frs:Item6 2023-07-31 14231185 dpl-frs:DistributionCosts dpl-frs:Item6 2022-07-13 2023-07-31 14231185 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-07-13 2023-07-31 14231185 dpl-frs:Item7 2022-07-13 2023-07-31 14231185 dpl-frs:Item7 2022-07-12 14231185 dpl-frs:Item7 2023-07-31 14231185 dpl-frs:CostSales dpl-frs:Item7 2022-07-13 2023-07-31 14231185 dpl-frs:CostSales dpl-frs:Item7 2022-07-12 14231185 dpl-frs:CostSales dpl-frs:Item7 2023-07-31 14231185 dpl-frs:DistributionCosts dpl-frs:Item7 2022-07-13 2023-07-31 14231185 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-07-13 2023-07-31 14231185 dpl-frs:Item8 2022-07-13 2023-07-31 14231185 dpl-frs:Item8 2022-07-12 14231185 dpl-frs:Item8 2023-07-31 14231185 dpl-frs:CostSales dpl-frs:Item8 2022-07-13 2023-07-31 14231185 dpl-frs:CostSales dpl-frs:Item8 2022-07-12 14231185 dpl-frs:CostSales dpl-frs:Item8 2023-07-31 14231185 dpl-frs:DistributionCosts dpl-frs:Item8 2022-07-13 2023-07-31 14231185 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-07-13 2023-07-31 14231185 dpl-frs:Item9 2022-07-13 2023-07-31 14231185 dpl-frs:Item9 2022-07-12 14231185 dpl-frs:Item9 2023-07-31 14231185 dpl-frs:CostSales dpl-frs:Item9 2022-07-13 2023-07-31 14231185 dpl-frs:CostSales dpl-frs:Item9 2022-07-12 14231185 dpl-frs:CostSales dpl-frs:Item9 2023-07-31 14231185 dpl-frs:DistributionCosts dpl-frs:Item9 2022-07-13 2023-07-31 14231185 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-07-13 2023-07-31 14231185 dpl-frs:Item10 2022-07-13 2023-07-31 14231185 dpl-frs:Item10 2022-07-12 14231185 dpl-frs:Item10 2023-07-31 14231185 dpl-frs:CostSales dpl-frs:Item10 2022-07-13 2023-07-31 14231185 dpl-frs:CostSales dpl-frs:Item10 2022-07-12 14231185 dpl-frs:CostSales dpl-frs:Item10 2023-07-31 14231185 dpl-frs:DistributionCosts dpl-frs:Item10 2022-07-13 2023-07-31 14231185 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-07-13 2023-07-31 14231185 dpl-frs:Item11 2022-07-13 2023-07-31 14231185 dpl-frs:Item11 2022-07-12 14231185 dpl-frs:Item11 2023-07-31 14231185 dpl-frs:CostSales dpl-frs:Item11 2022-07-13 2023-07-31 14231185 dpl-frs:CostSales dpl-frs:Item11 2022-07-12 14231185 dpl-frs:CostSales dpl-frs:Item11 2023-07-31 14231185 dpl-frs:DistributionCosts dpl-frs:Item11 2022-07-13 2023-07-31 14231185 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-07-13 2023-07-31 14231185 dpl-frs:Item12 2022-07-13 2023-07-31 14231185 dpl-frs:Item12 2022-07-12 14231185 dpl-frs:Item12 2023-07-31 14231185 dpl-frs:CostSales dpl-frs:Item12 2022-07-13 2023-07-31 14231185 dpl-frs:CostSales dpl-frs:Item12 2022-07-12 14231185 dpl-frs:CostSales dpl-frs:Item12 2023-07-31 14231185 dpl-frs:DistributionCosts dpl-frs:Item12 2022-07-13 2023-07-31 14231185 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-07-13 2023-07-31 14231185 1 2022-07-13 2023-07-31 14231185 frs-countries:EnglandWales 2022-07-13 2023-07-31
Registered number: 14231185
D Heath Projects Ltd
Unaudited Financial Statements
For the Period 13 July 2022 to 31 July 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 14231185
31 July 2023
Notes £ £
FIXED ASSETS
Tangible Assets 4 5,662
5,662
CURRENT ASSETS
Cash at bank and in hand 17,931
17,931
Creditors: Amounts Falling Due Within One Year 5 (15,825 )
NET CURRENT ASSETS (LIABILITIES) 2,106
TOTAL ASSETS LESS CURRENT LIABILITIES 7,768
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,030 )
NET ASSETS 6,738
CAPITAL AND RESERVES
Called up share capital 6 1
Profit and Loss Account 6,737
SHAREHOLDERS' FUNDS 6,738
Page 1
Page 2
For the period ending 31 July 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 David Heath
Director
22/01/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
D Heath Projects Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14231185 . The registered office is The Old Barn, Off Wood Street, Swanley Village, Kent, BR8 7PA.
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.
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 15% WDV
Computer Equipment 15% WDV
2.4. 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 in respect of all timing differences that have originated but not reversed at the balance
sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from
those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that
have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the
timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they
will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
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 period was: 1
1
Page 3
Page 4
4. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 13 July 2022 - - -
Additions 1,521 5,140 6,661
As at 31 July 2023 1,521 5,140 6,661
Depreciation
As at 13 July 2022 - - -
Provided during the period 228 771 999
As at 31 July 2023 228 771 999
Net Book Value
As at 31 July 2023 1,293 4,369 5,662
As at 13 July 2022 - - -
5. Creditors: Amounts Falling Due Within One Year
31 July 2023
£
Trade creditors 1,140
Corporation tax 12,748
Other creditors 953
Director's loan account 984
15,825
6. Share Capital
31 July 2023
£
Allotted, Called up and fully paid 1
7. Related Party Transactions
Included in the Other Creditors is an amount owed to the company director Mr D Heath totalling £984 (2022 - £0), no interest is to be charged.
Page 4