Acorah Software Products - Accounts Production 14.3.260 false true 31 December 2022 13 December 2021 false 1 January 2023 31 December 2023 31 December 2023 13796244 Mr Israel Amponsah Mr Lyndan Whiston iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13796244 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-12-31 13796244 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-12-31 13796244 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-12-31 13796244 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-12-31 13796244 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2023-01-01 2023-12-31 13796244 frs-core:AllSubsidiaries 2023-01-01 2023-12-31 13796244 frs-core:KeyManagementPersonnel 2023-01-01 2023-12-31 13796244 frs-core:EntitiesControlledByKeyManagementPersonnel 2023-01-01 2023-12-31 13796244 frs-core:OtherRelatedParties 2023-01-01 2023-12-31 13796244 2022-12-31 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13796244 dpl-frs:Item7 2023-12-31 13796244 dpl-frs:CostSales dpl-frs:Item7 2023-01-01 2023-12-31 13796244 dpl-frs:CostSales dpl-frs:Item7 2022-12-31 13796244 dpl-frs:CostSales dpl-frs:Item7 2023-12-31 13796244 dpl-frs:DistributionCosts dpl-frs:Item7 2023-01-01 2023-12-31 13796244 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2023-01-01 2023-12-31 13796244 dpl-frs:Item8 2023-01-01 2023-12-31 13796244 dpl-frs:Item8 2022-12-31 13796244 dpl-frs:Item8 2023-12-31 13796244 dpl-frs:CostSales dpl-frs:Item8 2023-01-01 2023-12-31 13796244 dpl-frs:CostSales dpl-frs:Item8 2022-12-31 13796244 dpl-frs:CostSales dpl-frs:Item8 2023-12-31 13796244 dpl-frs:DistributionCosts dpl-frs:Item8 2023-01-01 2023-12-31 13796244 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2023-01-01 2023-12-31 13796244 dpl-frs:Item9 2023-01-01 2023-12-31 13796244 dpl-frs:Item9 2022-12-31 13796244 dpl-frs:Item9 2023-12-31 13796244 dpl-frs:CostSales dpl-frs:Item9 2023-01-01 2023-12-31 13796244 dpl-frs:CostSales dpl-frs:Item9 2022-12-31 13796244 dpl-frs:CostSales dpl-frs:Item9 2023-12-31 13796244 dpl-frs:DistributionCosts dpl-frs:Item9 2023-01-01 2023-12-31 13796244 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2023-01-01 2023-12-31 13796244 dpl-frs:Item10 2023-01-01 2023-12-31 13796244 dpl-frs:Item10 2022-12-31 13796244 dpl-frs:Item10 2023-12-31 13796244 dpl-frs:CostSales dpl-frs:Item10 2023-01-01 2023-12-31 13796244 dpl-frs:CostSales dpl-frs:Item10 2022-12-31 13796244 dpl-frs:CostSales dpl-frs:Item10 2023-12-31 13796244 dpl-frs:DistributionCosts dpl-frs:Item10 2023-01-01 2023-12-31 13796244 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2023-01-01 2023-12-31 13796244 dpl-frs:Item11 2023-01-01 2023-12-31 13796244 dpl-frs:Item11 2022-12-31 13796244 dpl-frs:Item11 2023-12-31 13796244 dpl-frs:CostSales dpl-frs:Item11 2023-01-01 2023-12-31 13796244 dpl-frs:CostSales dpl-frs:Item11 2022-12-31 13796244 dpl-frs:CostSales dpl-frs:Item11 2023-12-31 13796244 dpl-frs:DistributionCosts dpl-frs:Item11 2023-01-01 2023-12-31 13796244 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2023-01-01 2023-12-31 13796244 dpl-frs:Item12 2023-01-01 2023-12-31 13796244 dpl-frs:Item12 2022-12-31 13796244 dpl-frs:Item12 2023-12-31 13796244 dpl-frs:CostSales dpl-frs:Item12 2023-01-01 2023-12-31 13796244 dpl-frs:CostSales dpl-frs:Item12 2022-12-31 13796244 dpl-frs:CostSales dpl-frs:Item12 2023-12-31 13796244 dpl-frs:DistributionCosts dpl-frs:Item12 2023-01-01 2023-12-31 13796244 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2023-01-01 2023-12-31 13796244 1 2023-01-01 2023-12-31 13796244 frs-countries:EnglandWales 2023-01-01 2023-12-31 13796244 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-12-12 13796244 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-12-31 13796244 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-12-31 13796244 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-12-31 13796244 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-12-13 2022-12-31 13796244 frs-core:AllSubsidiaries 2021-12-13 2022-12-31 13796244 frs-core:KeyManagementPersonnel 2021-12-13 2022-12-31 13796244 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-12-13 2022-12-31 13796244 frs-core:OtherRelatedParties 2021-12-13 2022-12-31 13796244 2021-12-12 13796244 2022-12-31 13796244 2021-12-13 2022-12-31 13796244 frs-core:CurrentFinancialInstruments 2022-12-31 13796244 frs-core:CurrentFinancialInstruments 2021-12-13 2022-12-31 13796244 frs-core:Non-currentFinancialInstruments 2022-12-31 13796244 frs-core:Non-currentFinancialInstruments 2021-12-13 2022-12-31 13796244 frs-core:CurrentFinancialInstruments 2021-12-13 2022-12-31 13796244 frs-core:CurrentFinancialInstruments 2022-12-31 13796244 frs-core:AfterOneYear 2021-12-13 2022-12-31 13796244 frs-core:BetweenOneFiveYears 2021-12-13 2022-12-31 13796244 frs-core:BetweenOneFiveYears 2022-12-31 13796244 frs-core:ComputerEquipment 2022-12-31 13796244 frs-core:ComputerEquipment 2021-12-13 2022-12-31 13796244 frs-core:ComputerEquipment 2021-12-12 13796244 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-12-31 13796244 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-12-13 2022-12-31 13796244 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-12-12 13796244 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-12-31 13796244 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-12-13 2022-12-31 13796244 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-12-12 13796244 frs-core:FurnitureFittings 2022-12-31 13796244 frs-core:FurnitureFittings 2021-12-13 2022-12-31 13796244 frs-core:FurnitureFittings 2021-12-12 13796244 frs-core:NetGoodwill 2022-12-31 13796244 frs-core:NetGoodwill 2021-12-13 2022-12-31 13796244 frs-core:NetGoodwill 2021-12-12 13796244 frs-core:InvestmentPropertyIncludedWithinPPE 2022-12-31 13796244 frs-core:InvestmentPropertyIncludedWithinPPE 2021-12-13 2022-12-31 13796244 frs-core:InvestmentPropertyIncludedWithinPPE 2021-12-12 13796244 frs-core:LandBuildings 2022-12-31 13796244 frs-core:LandBuildings 2021-12-13 2022-12-31 13796244 frs-core:LandBuildings 2021-12-12 13796244 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-12-31 13796244 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-12-13 2022-12-31 13796244 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-12-12 13796244 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-12-31 13796244 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-12-13 2022-12-31 13796244 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-12-12 13796244 frs-core:MoreThanFiveYears 2021-12-13 2022-12-31 13796244 frs-core:MoreThanFiveYears 2022-12-31 13796244 frs-core:MotorVehicles 2022-12-31 13796244 frs-core:MotorVehicles 2021-12-13 2022-12-31 13796244 frs-core:MotorVehicles 2021-12-12 13796244 frs-core:OtherResidualIntangibleAssets 2022-12-31 13796244 frs-core:OtherResidualIntangibleAssets 2021-12-13 2022-12-31 13796244 frs-core:OtherResidualIntangibleAssets 2021-12-12 13796244 frs-core:PlantMachinery 2022-12-31 13796244 frs-core:PlantMachinery 2021-12-13 2022-12-31 13796244 frs-core:PlantMachinery 2021-12-12 13796244 frs-core:Secured 2022-12-31 13796244 frs-core:Unsecured 2022-12-31 13796244 frs-core:WithinOneYear 2021-12-13 2022-12-31 13796244 frs-core:WithinOneYear 2022-12-31 13796244 frs-core:CapitalRedemptionReserve 2021-12-13 2022-12-31 13796244 frs-core:CapitalRedemptionReserve 2021-12-12 13796244 frs-core:CapitalRedemptionReserve 2022-12-31 13796244 frs-core:OtherReservesSubtotal 2021-12-13 2022-12-31 13796244 frs-core:OtherReservesSubtotal 2021-12-12 13796244 frs-core:OtherReservesSubtotal 2022-12-31 13796244 frs-core:RevaluationReserve 2021-12-13 2022-12-31 13796244 frs-core:RevaluationReserve 2021-12-12 13796244 frs-core:RevaluationReserve 2022-12-31 13796244 frs-core:SharePremium 2021-12-13 2022-12-31 13796244 frs-core:SharePremium 2021-12-12 13796244 frs-core:SharePremium 2022-12-31 13796244 frs-core:ShareCapital 2021-12-13 2022-12-31 13796244 frs-core:ShareCapital 2021-12-12 13796244 frs-core:ShareCapital 2022-12-31 13796244 frs-core:RetainedEarningsAccumulatedLosses 2021-12-13 2022-12-31 13796244 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-12-12 13796244 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31 13796244 frs-core:RetainedEarningsAccumulatedLosses 2021-12-12 13796244 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31 13796244 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-12-12 13796244 frs-countries:UnitedKingdom 2021-12-13 2022-12-31 13796244 frs-countries:Europe 2021-12-13 2022-12-31 13796244 frs-countries:NorthAmerica 2021-12-13 2022-12-31 13796244 frs-countries:SouthAmerica 2021-12-13 2022-12-31 13796244 frs-countries:Asia 2021-12-13 2022-12-31 13796244 frs-countries:RestWorldOutsideUK 2021-12-13 2022-12-31 13796244 frs-bus:HighestPaidDirector 2021-12-13 2022-12-31 13796244 frs-bus:PrivateLimitedCompanyLtd 2021-12-13 2022-12-31 13796244 frs-bus:CompanyLimitedByGuarantee 2021-12-13 2022-12-31 13796244 frs-bus:LimitedLiabilityPartnershipLLP 2021-12-13 2022-12-31 13796244 frs-bus:LimitedLiabilityPartnershipsSORP 2021-12-13 2022-12-31 13796244 frs-bus:FullAccounts 2021-12-13 2022-12-31 13796244 frs-bus:FilletedAccounts 2021-12-13 2022-12-31 13796244 frs-bus:AbridgedAccounts 2021-12-13 2022-12-31 13796244 frs-bus:FRS102 2021-12-13 2022-12-31 13796244 frs-bus:MediumEntities 2021-12-13 2022-12-31 13796244 frs-bus:SmallEntities 2021-12-13 2022-12-31 13796244 frs-bus:EntityHasNeverTraded 2021-12-13 2022-12-31 13796244 frs-bus:EntityNoLongerTradingButTradedInPast 2021-12-13 2022-12-31 13796244 frs-bus:Audited 2021-12-13 2022-12-31 13796244 frs-bus:AuditExempt-NoAccountantsReport 2021-12-13 2022-12-31 13796244 frs-bus:AuditExemptWithAccountantsReport 2021-12-13 2022-12-31 13796244 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-12-13 2022-12-31 13796244 frs-bus:LargeCompaniesRegimeForAccounts 2021-12-13 2022-12-31 13796244 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-12-13 2022-12-31 13796244 frs-bus:SmallCompaniesRegimeForAccounts 2021-12-13 2022-12-31 13796244 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-12-13 2022-12-31 13796244 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-12-13 2022-12-31 13796244 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-12-13 2022-12-31 13796244 frs-bus:OrdinaryShareClass1 2021-12-13 2022-12-31 13796244 frs-bus:OrdinaryShareClass1 2021-12-12 13796244 frs-bus:OrdinaryShareClass1 2022-12-31 13796244 frs-bus:OrdinaryShareClass2 2021-12-13 2022-12-31 13796244 frs-bus:OrdinaryShareClass2 2021-12-12 13796244 frs-bus:OrdinaryShareClass2 2022-12-31 13796244 frs-bus:OrdinaryShareClass3 2021-12-13 2022-12-31 13796244 frs-bus:OrdinaryShareClass3 2021-12-12 13796244 frs-bus:OrdinaryShareClass3 2022-12-31 13796244 frs-bus:OrdinaryShareClass4 2021-12-13 2022-12-31 13796244 frs-bus:OrdinaryShareClass4 2021-12-12 13796244 frs-bus:OrdinaryShareClass4 2022-12-31 13796244 frs-bus:OrdinaryShareClass5 2021-12-13 2022-12-31 13796244 frs-bus:OrdinaryShareClass5 2021-12-12 13796244 frs-bus:OrdinaryShareClass5 2022-12-31 13796244 frs-bus:PreferenceShareClass1 2021-12-13 2022-12-31 13796244 frs-bus:PreferenceShareClass1 2021-12-12 13796244 frs-bus:PreferenceShareClass1 2022-12-31 13796244 frs-bus:PreferenceShareClass2 2021-12-13 2022-12-31 13796244 frs-bus:PreferenceShareClass2 2021-12-12 13796244 frs-bus:PreferenceShareClass2 2022-12-31 13796244 frs-bus:PreferenceShareClass3 2021-12-13 2022-12-31 13796244 frs-bus:PreferenceShareClass3 2021-12-12 13796244 frs-bus:PreferenceShareClass3 2022-12-31 13796244 frs-bus:PreferenceShareClass4 2021-12-13 2022-12-31 13796244 frs-bus:PreferenceShareClass4 2021-12-12 13796244 frs-bus:PreferenceShareClass4 2022-12-31 13796244 frs-bus:PreferenceShareClass5 2021-12-13 2022-12-31 13796244 frs-bus:PreferenceShareClass5 2021-12-12 13796244 frs-bus:PreferenceShareClass5 2022-12-31 13796244 1 2021-12-13 2022-12-31 13796244 1 2022-12-31 13796244 1 2021-12-13 2022-12-31 13796244 frs-core:LeasedAssets 2021-12-13 2022-12-31 13796244 frs-core:OwnedAssets 2021-12-13 2022-12-31 13796244 frs-core:CurrencyRisk 2021-12-13 2022-12-31 13796244 frs-core:MarketRisk 2021-12-13 2022-12-31 13796244 frs-core:InterestRateRisk 2021-12-13 2022-12-31 13796244 frs-core:DeferredTaxation 2021-12-13 2022-12-31 13796244 frs-core:DeferredTaxation 2021-12-12 13796244 frs-core:DeferredTaxation 2022-12-31 13796244 frs-core:OtherProvisionsContingentLiabilities 2021-12-13 2022-12-31 13796244 frs-core:OtherProvisionsContingentLiabilities 2021-12-12 13796244 frs-core:OtherProvisionsContingentLiabilities 2022-12-31 13796244 frs-core:ProvisionsDeferredTax 2022-12-31 13796244 frs-core:OtherDeferredTax 2022-12-31 13796244 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-12-31 13796244 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-12-31 13796244 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-12-31 13796244 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-12-13 2022-12-31 13796244 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-12-12 13796244 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-12-31 13796244 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-12-13 2022-12-31 13796244 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-12-12 13796244 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-12-31 13796244 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-12-13 2022-12-31 13796244 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-12-12 13796244 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-12-31 13796244 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-12-31 13796244 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-12-31 13796244 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-12-31 13796244 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-12-31 13796244 frs-core:Share-basedPaymentsDeferredTax 2022-12-31 13796244 frs-core:TaxCreditsDeferredTax 2022-12-31 13796244 frs-core:CostValuation 2021-12-12 13796244 frs-core:AdditionsToInvestments 2022-12-31 13796244 frs-core:DisposalsRepaymentsInvestments 2022-12-31 13796244 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-12-31 13796244 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-12-31 13796244 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-12-31 13796244 frs-core:OtherIncreaseDecreaseInInvestments 2022-12-31 13796244 frs-core:CostValuation 2022-12-31 13796244 frs-core:ProvisionsForImpairmentInvestments 2021-12-12 13796244 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-12-31 13796244 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-12-31 13796244 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-12-31 13796244 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-12-31 13796244 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-12-31 13796244 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-12-31 13796244 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-12-31 13796244 frs-core:ProvisionsForImpairmentInvestments 2022-12-31 13796244 frs-core:ListedExchangeTraded 2022-12-31 13796244 frs-core:ListedExchangeTraded 2021-12-12 13796244 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-12-12 13796244 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-12-31 13796244 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-12-31 13796244 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-12-31 13796244 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-12-31 13796244 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-12-31 13796244 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-12-31 13796244 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-12-31 13796244 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-12 13796244 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 13796244 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 13796244 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 13796244 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 13796244 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-12-31 13796244 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 13796244 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 13796244 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 13796244 frs-core:UnlistedNon-exchangeTraded 2022-12-31 13796244 frs-core:UnlistedNon-exchangeTraded 2021-12-12 13796244 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-12-12 13796244 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 13796244 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 13796244 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 13796244 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 13796244 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 13796244 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 13796244 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-12-31 13796244 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-12 13796244 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 13796244 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 13796244 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 13796244 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 13796244 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-12-31 13796244 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 13796244 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 13796244 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 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frs-core:CurrentFinancialInstruments 4 2022-12-31 13796244 frs-core:Non-currentFinancialInstruments 4 2022-12-31 13796244 5 2021-12-13 2022-12-31 13796244 frs-core:CurrentFinancialInstruments 5 2022-12-31 13796244 frs-core:Non-currentFinancialInstruments 5 2022-12-31 13796244 6 2021-12-13 2022-12-31 13796244 frs-core:CurrentFinancialInstruments 6 2022-12-31 13796244 frs-core:Non-currentFinancialInstruments 6 2022-12-31 13796244 7 2021-12-13 2022-12-31 13796244 frs-core:CurrentFinancialInstruments 7 2022-12-31 13796244 frs-core:Non-currentFinancialInstruments 7 2022-12-31 13796244 8 2021-12-13 2022-12-31 13796244 frs-core:CurrentFinancialInstruments 8 2022-12-31 13796244 frs-core:Non-currentFinancialInstruments 8 2022-12-31 13796244 9 2021-12-13 2022-12-31 13796244 frs-core:CurrentFinancialInstruments 9 2022-12-31 13796244 frs-core:Non-currentFinancialInstruments 9 2022-12-31 13796244 10 2021-12-13 2022-12-31 13796244 frs-core:CurrentFinancialInstruments 10 2022-12-31 13796244 frs-core:Non-currentFinancialInstruments 10 2022-12-31 13796244 11 2021-12-13 2022-12-31 13796244 frs-core:CurrentFinancialInstruments 11 2022-12-31 13796244 frs-core:Non-currentFinancialInstruments 11 2022-12-31 13796244 12 2021-12-13 2022-12-31 13796244 frs-core:CurrentFinancialInstruments 12 2022-12-31 13796244 frs-core:Non-currentFinancialInstruments 12 2022-12-31 13796244 13 2021-12-13 2022-12-31 13796244 frs-core:CurrentFinancialInstruments 13 2022-12-31 13796244 frs-core:Non-currentFinancialInstruments 13 2022-12-31 13796244 14 2021-12-13 2022-12-31 13796244 frs-core:CurrentFinancialInstruments 14 2022-12-31 13796244 frs-core:Non-currentFinancialInstruments 14 2022-12-31 13796244 15 2021-12-13 2022-12-31 13796244 frs-core:CurrentFinancialInstruments 15 2022-12-31 13796244 frs-core:Non-currentFinancialInstruments 15 2022-12-31 13796244 16 2021-12-13 2022-12-31 13796244 frs-core:CurrentFinancialInstruments 16 2022-12-31 13796244 frs-core:Non-currentFinancialInstruments 16 2022-12-31 13796244 17 2021-12-13 2022-12-31 13796244 frs-core:CurrentFinancialInstruments 17 2022-12-31 13796244 frs-core:Non-currentFinancialInstruments 17 2022-12-31 13796244 18 2021-12-13 2022-12-31 13796244 frs-core:CurrentFinancialInstruments 18 2022-12-31 13796244 frs-core:Non-currentFinancialInstruments 18 2022-12-31 13796244 19 2021-12-13 2022-12-31 13796244 frs-core:CurrentFinancialInstruments 19 2022-12-31 13796244 frs-core:Non-currentFinancialInstruments 19 2022-12-31 13796244 20 2021-12-13 2022-12-31 13796244 frs-core:CurrentFinancialInstruments 20 2022-12-31 13796244 frs-core:Non-currentFinancialInstruments 20 2022-12-31 13796244 dpl-frs:Item1 2021-12-13 2022-12-31 13796244 dpl-frs:Item1 2021-12-12 13796244 dpl-frs:Item1 2022-12-31 13796244 dpl-frs:CostSales dpl-frs:Item1 2021-12-13 2022-12-31 13796244 dpl-frs:CostSales dpl-frs:Item1 2021-12-12 13796244 dpl-frs:CostSales dpl-frs:Item1 2022-12-31 13796244 dpl-frs:DistributionCosts dpl-frs:Item1 2021-12-13 2022-12-31 13796244 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-12-13 2022-12-31 13796244 dpl-frs:Item2 2021-12-13 2022-12-31 13796244 dpl-frs:Item2 2021-12-12 13796244 dpl-frs:Item2 2022-12-31 13796244 dpl-frs:CostSales dpl-frs:Item2 2021-12-13 2022-12-31 13796244 dpl-frs:CostSales dpl-frs:Item2 2021-12-12 13796244 dpl-frs:CostSales dpl-frs:Item2 2022-12-31 13796244 dpl-frs:DistributionCosts dpl-frs:Item2 2021-12-13 2022-12-31 13796244 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-12-13 2022-12-31 13796244 dpl-frs:Item3 2021-12-13 2022-12-31 13796244 dpl-frs:Item3 2021-12-12 13796244 dpl-frs:Item3 2022-12-31 13796244 dpl-frs:CostSales dpl-frs:Item3 2021-12-13 2022-12-31 13796244 dpl-frs:CostSales dpl-frs:Item3 2021-12-12 13796244 dpl-frs:CostSales dpl-frs:Item3 2022-12-31 13796244 dpl-frs:DistributionCosts dpl-frs:Item3 2021-12-13 2022-12-31 13796244 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-12-13 2022-12-31 13796244 dpl-frs:Item4 2021-12-13 2022-12-31 13796244 dpl-frs:Item4 2021-12-12 13796244 dpl-frs:Item4 2022-12-31 13796244 dpl-frs:CostSales dpl-frs:Item4 2021-12-13 2022-12-31 13796244 dpl-frs:CostSales dpl-frs:Item4 2021-12-12 13796244 dpl-frs:CostSales dpl-frs:Item4 2022-12-31 13796244 dpl-frs:DistributionCosts dpl-frs:Item4 2021-12-13 2022-12-31 13796244 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-12-13 2022-12-31 13796244 dpl-frs:Item5 2021-12-13 2022-12-31 13796244 dpl-frs:Item5 2021-12-12 13796244 dpl-frs:Item5 2022-12-31 13796244 dpl-frs:CostSales dpl-frs:Item5 2021-12-13 2022-12-31 13796244 dpl-frs:CostSales dpl-frs:Item5 2021-12-12 13796244 dpl-frs:CostSales dpl-frs:Item5 2022-12-31 13796244 dpl-frs:DistributionCosts dpl-frs:Item5 2021-12-13 2022-12-31 13796244 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-12-13 2022-12-31 13796244 dpl-frs:Item6 2021-12-13 2022-12-31 13796244 dpl-frs:Item6 2021-12-12 13796244 dpl-frs:Item6 2022-12-31 13796244 dpl-frs:CostSales dpl-frs:Item6 2021-12-13 2022-12-31 13796244 dpl-frs:CostSales dpl-frs:Item6 2021-12-12 13796244 dpl-frs:CostSales dpl-frs:Item6 2022-12-31 13796244 dpl-frs:DistributionCosts dpl-frs:Item6 2021-12-13 2022-12-31 13796244 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-12-13 2022-12-31 13796244 dpl-frs:Item7 2021-12-13 2022-12-31 13796244 dpl-frs:Item7 2021-12-12 13796244 dpl-frs:Item7 2022-12-31 13796244 dpl-frs:CostSales dpl-frs:Item7 2021-12-13 2022-12-31 13796244 dpl-frs:CostSales dpl-frs:Item7 2021-12-12 13796244 dpl-frs:CostSales dpl-frs:Item7 2022-12-31 13796244 dpl-frs:DistributionCosts dpl-frs:Item7 2021-12-13 2022-12-31 13796244 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-12-13 2022-12-31 13796244 dpl-frs:Item8 2021-12-13 2022-12-31 13796244 dpl-frs:Item8 2021-12-12 13796244 dpl-frs:Item8 2022-12-31 13796244 dpl-frs:CostSales dpl-frs:Item8 2021-12-13 2022-12-31 13796244 dpl-frs:CostSales dpl-frs:Item8 2021-12-12 13796244 dpl-frs:CostSales dpl-frs:Item8 2022-12-31 13796244 dpl-frs:DistributionCosts dpl-frs:Item8 2021-12-13 2022-12-31 13796244 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-12-13 2022-12-31 13796244 dpl-frs:Item9 2021-12-13 2022-12-31 13796244 dpl-frs:Item9 2021-12-12 13796244 dpl-frs:Item9 2022-12-31 13796244 dpl-frs:CostSales dpl-frs:Item9 2021-12-13 2022-12-31 13796244 dpl-frs:CostSales dpl-frs:Item9 2021-12-12 13796244 dpl-frs:CostSales dpl-frs:Item9 2022-12-31 13796244 dpl-frs:DistributionCosts dpl-frs:Item9 2021-12-13 2022-12-31 13796244 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-12-13 2022-12-31 13796244 dpl-frs:Item10 2021-12-13 2022-12-31 13796244 dpl-frs:Item10 2021-12-12 13796244 dpl-frs:Item10 2022-12-31 13796244 dpl-frs:CostSales dpl-frs:Item10 2021-12-13 2022-12-31 13796244 dpl-frs:CostSales dpl-frs:Item10 2021-12-12 13796244 dpl-frs:CostSales dpl-frs:Item10 2022-12-31 13796244 dpl-frs:DistributionCosts dpl-frs:Item10 2021-12-13 2022-12-31 13796244 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-12-13 2022-12-31 13796244 dpl-frs:Item11 2021-12-13 2022-12-31 13796244 dpl-frs:Item11 2021-12-12 13796244 dpl-frs:Item11 2022-12-31 13796244 dpl-frs:CostSales dpl-frs:Item11 2021-12-13 2022-12-31 13796244 dpl-frs:CostSales dpl-frs:Item11 2021-12-12 13796244 dpl-frs:CostSales dpl-frs:Item11 2022-12-31 13796244 dpl-frs:DistributionCosts dpl-frs:Item11 2021-12-13 2022-12-31 13796244 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-12-13 2022-12-31 13796244 dpl-frs:Item12 2021-12-13 2022-12-31 13796244 dpl-frs:Item12 2021-12-12 13796244 dpl-frs:Item12 2022-12-31 13796244 dpl-frs:CostSales dpl-frs:Item12 2021-12-13 2022-12-31 13796244 dpl-frs:CostSales dpl-frs:Item12 2021-12-12 13796244 dpl-frs:CostSales dpl-frs:Item12 2022-12-31 13796244 dpl-frs:DistributionCosts dpl-frs:Item12 2021-12-13 2022-12-31 13796244 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-12-13 2022-12-31 13796244 1 2021-12-13 2022-12-31 13796244 frs-countries:EnglandWales 2021-12-13 2022-12-31
Registered number: 13796244
Core Children Ltd
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 December 2023
Premier Tax Solutions
Trent House
Victoria Road
Stoke-on-Trent
Staffordshire
ST4 2LW
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: 13796244
31 December 2023 31 December 2022
as restated
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 155,486 67,017
155,486 67,017
CURRENT ASSETS
Debtors 125,786 13,358
Cash at bank and in hand 253,496 98,632
379,282 111,990
Creditors: Amounts Falling Due Within One Year (238,457 ) (181,407 )
NET CURRENT ASSETS (LIABILITIES) 140,825 (69,417 )
TOTAL ASSETS LESS CURRENT LIABILITIES 296,311 (2,400 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (38,871 ) -
NET ASSETS/(LIABILITIES) 257,440 (2,400 )
CAPITAL AND RESERVES
Called up share capital 5 100 100
Profit and Loss Account 257,340 (2,500 )
SHAREHOLDERS' FUNDS 257,440 (2,400)
Page 1
Page 2
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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 December 2023 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Israel Amponsah
Director
Mr Lyndan Whiston
Director
09/02/2024
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
Core Children Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13796244 . The registered office is Trent House, 234 Victoria Road, Stoke on Trent, Staffordshire, ST4 2LW.
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:
New furniture and appliances - 5 years straight line
Computer equipment - 3 years straight line
Office equipment - 5 years straight line
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 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 43 (2022: 14)
43 14
Page 3
Page 4
4. Tangible Assets
Total
£
Cost
As at 1 January 2023 74,868
Additions 121,648
Disposals (3,774 )
As at 31 December 2023 192,742
Depreciation
As at 1 January 2023 7,851
Provided during the period 29,510
Disposals (105 )
As at 31 December 2023 37,256
Net Book Value
As at 31 December 2023 155,486
As at 1 January 2023 67,017
5. Share Capital
31 December 2023 31 December 2022
as restated
£ £
Allotted, Called up and fully paid 100 100
Page 4