Acorah Software Products - Accounts Production 14.3.260 true true 31 October 2021 1 November 2020 false 1 November 2021 31 October 2022 31 October 2022 10409351 Mr KEN KING Mr KENNY KING iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10409351 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-10-31 10409351 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-10-31 10409351 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-10-31 10409351 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-10-31 10409351 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-11-01 2022-10-31 10409351 frs-core:AllSubsidiaries 2021-11-01 2022-10-31 10409351 frs-core:KeyManagementPersonnel 2021-11-01 2022-10-31 10409351 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-11-01 2022-10-31 10409351 frs-core:OtherRelatedParties 2021-11-01 2022-10-31 10409351 2021-10-31 10409351 2022-10-31 10409351 2021-11-01 2022-10-31 10409351 frs-core:CurrentFinancialInstruments 2022-10-31 10409351 frs-core:CurrentFinancialInstruments 2021-11-01 2022-10-31 10409351 frs-core:Non-currentFinancialInstruments 2022-10-31 10409351 frs-core:Non-currentFinancialInstruments 2021-11-01 2022-10-31 10409351 frs-core:CurrentFinancialInstruments 2021-11-01 2022-10-31 10409351 frs-core:CurrentFinancialInstruments 2022-10-31 10409351 frs-core:AfterOneYear 2021-11-01 2022-10-31 10409351 frs-core:BetweenOneFiveYears 2021-11-01 2022-10-31 10409351 frs-core:BetweenOneFiveYears 2022-10-31 10409351 frs-core:ComputerEquipment 2022-10-31 10409351 frs-core:ComputerEquipment 2021-11-01 2022-10-31 10409351 frs-core:ComputerEquipment 2021-10-31 10409351 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-10-31 10409351 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-11-01 2022-10-31 10409351 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-10-31 10409351 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2022-10-31 10409351 19 2021-11-01 2022-10-31 10409351 frs-core:CurrentFinancialInstruments 19 2022-10-31 10409351 frs-core:Non-currentFinancialInstruments 19 2022-10-31 10409351 20 2021-11-01 2022-10-31 10409351 frs-core:CurrentFinancialInstruments 20 2022-10-31 10409351 frs-core:Non-currentFinancialInstruments 20 2022-10-31 10409351 dpl-frs:Item1 2021-11-01 2022-10-31 10409351 dpl-frs:Item1 2021-10-31 10409351 dpl-frs:Item1 2022-10-31 10409351 dpl-frs:CostSales dpl-frs:Item1 2021-11-01 2022-10-31 10409351 dpl-frs:CostSales dpl-frs:Item1 2021-10-31 10409351 dpl-frs:CostSales dpl-frs:Item1 2022-10-31 10409351 dpl-frs:DistributionCosts dpl-frs:Item1 2021-11-01 2022-10-31 10409351 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-11-01 2022-10-31 10409351 dpl-frs:Item2 2021-11-01 2022-10-31 10409351 dpl-frs:Item2 2021-10-31 10409351 dpl-frs:Item2 2022-10-31 10409351 dpl-frs:CostSales dpl-frs:Item2 2021-11-01 2022-10-31 10409351 dpl-frs:CostSales dpl-frs:Item2 2021-10-31 10409351 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dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-11-01 2022-10-31 10409351 dpl-frs:Item5 2021-11-01 2022-10-31 10409351 dpl-frs:Item5 2021-10-31 10409351 dpl-frs:Item5 2022-10-31 10409351 dpl-frs:CostSales dpl-frs:Item5 2021-11-01 2022-10-31 10409351 dpl-frs:CostSales dpl-frs:Item5 2021-10-31 10409351 dpl-frs:CostSales dpl-frs:Item5 2022-10-31 10409351 dpl-frs:DistributionCosts dpl-frs:Item5 2021-11-01 2022-10-31 10409351 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-11-01 2022-10-31 10409351 dpl-frs:Item6 2021-11-01 2022-10-31 10409351 dpl-frs:Item6 2021-10-31 10409351 dpl-frs:Item6 2022-10-31 10409351 dpl-frs:CostSales dpl-frs:Item6 2021-11-01 2022-10-31 10409351 dpl-frs:CostSales dpl-frs:Item6 2021-10-31 10409351 dpl-frs:CostSales dpl-frs:Item6 2022-10-31 10409351 dpl-frs:DistributionCosts dpl-frs:Item6 2021-11-01 2022-10-31 10409351 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-11-01 2022-10-31 10409351 dpl-frs:Item7 2021-11-01 2022-10-31 10409351 dpl-frs:Item7 2021-10-31 10409351 dpl-frs:Item7 2022-10-31 10409351 dpl-frs:CostSales dpl-frs:Item7 2021-11-01 2022-10-31 10409351 dpl-frs:CostSales dpl-frs:Item7 2021-10-31 10409351 dpl-frs:CostSales dpl-frs:Item7 2022-10-31 10409351 dpl-frs:DistributionCosts dpl-frs:Item7 2021-11-01 2022-10-31 10409351 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-11-01 2022-10-31 10409351 dpl-frs:Item8 2021-11-01 2022-10-31 10409351 dpl-frs:Item8 2021-10-31 10409351 dpl-frs:Item8 2022-10-31 10409351 dpl-frs:CostSales dpl-frs:Item8 2021-11-01 2022-10-31 10409351 dpl-frs:CostSales dpl-frs:Item8 2021-10-31 10409351 dpl-frs:CostSales dpl-frs:Item8 2022-10-31 10409351 dpl-frs:DistributionCosts dpl-frs:Item8 2021-11-01 2022-10-31 10409351 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-11-01 2022-10-31 10409351 dpl-frs:Item9 2021-11-01 2022-10-31 10409351 dpl-frs:Item9 2021-10-31 10409351 dpl-frs:Item9 2022-10-31 10409351 dpl-frs:CostSales dpl-frs:Item9 2021-11-01 2022-10-31 10409351 dpl-frs:CostSales dpl-frs:Item9 2021-10-31 10409351 dpl-frs:CostSales dpl-frs:Item9 2022-10-31 10409351 dpl-frs:DistributionCosts dpl-frs:Item9 2021-11-01 2022-10-31 10409351 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-11-01 2022-10-31 10409351 dpl-frs:Item10 2021-11-01 2022-10-31 10409351 dpl-frs:Item10 2021-10-31 10409351 dpl-frs:Item10 2022-10-31 10409351 dpl-frs:CostSales dpl-frs:Item10 2021-11-01 2022-10-31 10409351 dpl-frs:CostSales dpl-frs:Item10 2021-10-31 10409351 dpl-frs:CostSales dpl-frs:Item10 2022-10-31 10409351 dpl-frs:DistributionCosts dpl-frs:Item10 2021-11-01 2022-10-31 10409351 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-11-01 2022-10-31 10409351 dpl-frs:Item11 2021-11-01 2022-10-31 10409351 dpl-frs:Item11 2021-10-31 10409351 dpl-frs:Item11 2022-10-31 10409351 dpl-frs:CostSales dpl-frs:Item11 2021-11-01 2022-10-31 10409351 dpl-frs:CostSales dpl-frs:Item11 2021-10-31 10409351 dpl-frs:CostSales dpl-frs:Item11 2022-10-31 10409351 dpl-frs:DistributionCosts dpl-frs:Item11 2021-11-01 2022-10-31 10409351 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-11-01 2022-10-31 10409351 dpl-frs:Item12 2021-11-01 2022-10-31 10409351 dpl-frs:Item12 2021-10-31 10409351 dpl-frs:Item12 2022-10-31 10409351 dpl-frs:CostSales dpl-frs:Item12 2021-11-01 2022-10-31 10409351 dpl-frs:CostSales dpl-frs:Item12 2021-10-31 10409351 dpl-frs:CostSales dpl-frs:Item12 2022-10-31 10409351 dpl-frs:DistributionCosts dpl-frs:Item12 2021-11-01 2022-10-31 10409351 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-11-01 2022-10-31 10409351 1 2021-11-01 2022-10-31 10409351 frs-countries:EnglandWales 2021-11-01 2022-10-31 10409351 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2020-10-31 10409351 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-10-31 10409351 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2021-10-31 10409351 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2021-10-31 10409351 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2020-11-01 2021-10-31 10409351 frs-core:AllSubsidiaries 2020-11-01 2021-10-31 10409351 frs-core:KeyManagementPersonnel 2020-11-01 2021-10-31 10409351 frs-core:EntitiesControlledByKeyManagementPersonnel 2020-11-01 2021-10-31 10409351 frs-core:OtherRelatedParties 2020-11-01 2021-10-31 10409351 2020-10-31 10409351 2021-10-31 10409351 2020-11-01 2021-10-31 10409351 frs-core:CurrentFinancialInstruments 2021-10-31 10409351 frs-core:CurrentFinancialInstruments 2020-11-01 2021-10-31 10409351 frs-core:Non-currentFinancialInstruments 2021-10-31 10409351 frs-core:Non-currentFinancialInstruments 2020-11-01 2021-10-31 10409351 frs-core:CurrentFinancialInstruments 2020-11-01 2021-10-31 10409351 frs-core:CurrentFinancialInstruments 2021-10-31 10409351 frs-core:AfterOneYear 2020-11-01 2021-10-31 10409351 frs-core:BetweenOneFiveYears 2020-11-01 2021-10-31 10409351 frs-core:BetweenOneFiveYears 2021-10-31 10409351 frs-core:ComputerEquipment 2021-10-31 10409351 frs-core:ComputerEquipment 2020-11-01 2021-10-31 10409351 frs-core:ComputerEquipment 2020-10-31 10409351 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-10-31 10409351 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2020-11-01 2021-10-31 10409351 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2020-10-31 10409351 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-10-31 10409351 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2020-11-01 2021-10-31 10409351 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2020-10-31 10409351 frs-core:FurnitureFittings 2021-10-31 10409351 frs-core:FurnitureFittings 2020-11-01 2021-10-31 10409351 frs-core:FurnitureFittings 2020-10-31 10409351 frs-core:NetGoodwill 2021-10-31 10409351 frs-core:NetGoodwill 2020-11-01 2021-10-31 10409351 frs-core:NetGoodwill 2020-10-31 10409351 frs-core:InvestmentPropertyIncludedWithinPPE 2021-10-31 10409351 frs-core:InvestmentPropertyIncludedWithinPPE 2020-11-01 2021-10-31 10409351 frs-core:InvestmentPropertyIncludedWithinPPE 2020-10-31 10409351 frs-core:LandBuildings 2021-10-31 10409351 frs-core:LandBuildings 2020-11-01 2021-10-31 10409351 frs-core:LandBuildings 2020-10-31 10409351 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-10-31 10409351 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2020-11-01 2021-10-31 10409351 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2020-10-31 10409351 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-10-31 10409351 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2020-11-01 2021-10-31 10409351 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2020-10-31 10409351 frs-core:MoreThanFiveYears 2020-11-01 2021-10-31 10409351 frs-core:MoreThanFiveYears 2021-10-31 10409351 frs-core:MotorVehicles 2021-10-31 10409351 frs-core:MotorVehicles 2020-11-01 2021-10-31 10409351 frs-core:MotorVehicles 2020-10-31 10409351 frs-core:OtherResidualIntangibleAssets 2021-10-31 10409351 frs-core:OtherResidualIntangibleAssets 2020-11-01 2021-10-31 10409351 frs-core:OtherResidualIntangibleAssets 2020-10-31 10409351 frs-core:PlantMachinery 2021-10-31 10409351 frs-core:PlantMachinery 2020-11-01 2021-10-31 10409351 frs-core:PlantMachinery 2020-10-31 10409351 frs-core:Secured 2021-10-31 10409351 frs-core:Unsecured 2021-10-31 10409351 frs-core:WithinOneYear 2020-11-01 2021-10-31 10409351 frs-core:WithinOneYear 2021-10-31 10409351 frs-core:CapitalRedemptionReserve 2020-11-01 2021-10-31 10409351 frs-core:CapitalRedemptionReserve 2020-10-31 10409351 frs-core:CapitalRedemptionReserve 2021-10-31 10409351 frs-core:OtherReservesSubtotal 2020-11-01 2021-10-31 10409351 frs-core:OtherReservesSubtotal 2020-10-31 10409351 frs-core:OtherReservesSubtotal 2021-10-31 10409351 frs-core:RevaluationReserve 2020-11-01 2021-10-31 10409351 frs-core:RevaluationReserve 2020-10-31 10409351 frs-core:RevaluationReserve 2021-10-31 10409351 frs-core:SharePremium 2020-11-01 2021-10-31 10409351 frs-core:SharePremium 2020-10-31 10409351 frs-core:SharePremium 2021-10-31 10409351 frs-core:ShareCapital 2020-11-01 2021-10-31 10409351 frs-core:ShareCapital 2020-10-31 10409351 frs-core:ShareCapital 2021-10-31 10409351 frs-core:RetainedEarningsAccumulatedLosses 2020-11-01 2021-10-31 10409351 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2020-10-31 10409351 frs-core:RetainedEarningsAccumulatedLosses 2021-10-31 10409351 frs-core:RetainedEarningsAccumulatedLosses 2020-10-31 10409351 frs-core:RetainedEarningsAccumulatedLosses 2021-10-31 10409351 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2020-10-31 10409351 frs-countries:UnitedKingdom 2020-11-01 2021-10-31 10409351 frs-countries:Europe 2020-11-01 2021-10-31 10409351 frs-countries:NorthAmerica 2020-11-01 2021-10-31 10409351 frs-countries:SouthAmerica 2020-11-01 2021-10-31 10409351 frs-countries:Asia 2020-11-01 2021-10-31 10409351 frs-countries:RestWorldOutsideUK 2020-11-01 2021-10-31 10409351 frs-bus:HighestPaidDirector 2020-11-01 2021-10-31 10409351 frs-bus:PrivateLimitedCompanyLtd 2020-11-01 2021-10-31 10409351 frs-bus:CompanyLimitedByGuarantee 2020-11-01 2021-10-31 10409351 frs-bus:LimitedLiabilityPartnershipLLP 2020-11-01 2021-10-31 10409351 frs-bus:LimitedLiabilityPartnershipsSORP 2020-11-01 2021-10-31 10409351 frs-bus:FullAccounts 2020-11-01 2021-10-31 10409351 frs-bus:FilletedAccounts 2020-11-01 2021-10-31 10409351 frs-bus:AbridgedAccounts 2020-11-01 2021-10-31 10409351 frs-bus:FRS102 2020-11-01 2021-10-31 10409351 frs-bus:MediumEntities 2020-11-01 2021-10-31 10409351 frs-bus:SmallEntities 2020-11-01 2021-10-31 10409351 frs-bus:EntityHasNeverTraded 2020-11-01 2021-10-31 10409351 frs-bus:EntityNoLongerTradingButTradedInPast 2020-11-01 2021-10-31 10409351 frs-bus:Audited 2020-11-01 2021-10-31 10409351 frs-bus:AuditExempt-NoAccountantsReport 2020-11-01 2021-10-31 10409351 frs-bus:AuditExemptWithAccountantsReport 2020-11-01 2021-10-31 10409351 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2020-11-01 2021-10-31 10409351 frs-bus:LargeCompaniesRegimeForAccounts 2020-11-01 2021-10-31 10409351 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2020-11-01 2021-10-31 10409351 frs-bus:SmallCompaniesRegimeForAccounts 2020-11-01 2021-10-31 10409351 frs-bus:LargeCompaniesRegimeForDirectorsReport 2020-11-01 2021-10-31 10409351 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2020-11-01 2021-10-31 10409351 frs-bus:SmallCompaniesRegimeForDirectorsReport 2020-11-01 2021-10-31 10409351 frs-bus:OrdinaryShareClass1 2020-11-01 2021-10-31 10409351 frs-bus:OrdinaryShareClass1 2020-10-31 10409351 frs-bus:OrdinaryShareClass1 2021-10-31 10409351 frs-bus:OrdinaryShareClass2 2020-11-01 2021-10-31 10409351 frs-bus:OrdinaryShareClass2 2020-10-31 10409351 frs-bus:OrdinaryShareClass2 2021-10-31 10409351 frs-bus:OrdinaryShareClass3 2020-11-01 2021-10-31 10409351 frs-bus:OrdinaryShareClass3 2020-10-31 10409351 frs-bus:OrdinaryShareClass3 2021-10-31 10409351 frs-bus:OrdinaryShareClass4 2020-11-01 2021-10-31 10409351 frs-bus:OrdinaryShareClass4 2020-10-31 10409351 frs-bus:OrdinaryShareClass4 2021-10-31 10409351 frs-bus:OrdinaryShareClass5 2020-11-01 2021-10-31 10409351 frs-bus:OrdinaryShareClass5 2020-10-31 10409351 frs-bus:OrdinaryShareClass5 2021-10-31 10409351 frs-bus:PreferenceShareClass1 2020-11-01 2021-10-31 10409351 frs-bus:PreferenceShareClass1 2020-10-31 10409351 frs-bus:PreferenceShareClass1 2021-10-31 10409351 frs-bus:PreferenceShareClass2 2020-11-01 2021-10-31 10409351 frs-bus:PreferenceShareClass2 2020-10-31 10409351 frs-bus:PreferenceShareClass2 2021-10-31 10409351 frs-bus:PreferenceShareClass3 2020-11-01 2021-10-31 10409351 frs-bus:PreferenceShareClass3 2020-10-31 10409351 frs-bus:PreferenceShareClass3 2021-10-31 10409351 frs-bus:PreferenceShareClass4 2020-11-01 2021-10-31 10409351 frs-bus:PreferenceShareClass4 2020-10-31 10409351 frs-bus:PreferenceShareClass4 2021-10-31 10409351 frs-bus:PreferenceShareClass5 2020-11-01 2021-10-31 10409351 frs-bus:PreferenceShareClass5 2020-10-31 10409351 frs-bus:PreferenceShareClass5 2021-10-31 10409351 1 2020-11-01 2021-10-31 10409351 1 2021-10-31 10409351 1 2020-11-01 2021-10-31 10409351 frs-core:LeasedAssets 2020-11-01 2021-10-31 10409351 frs-core:OwnedAssets 2020-11-01 2021-10-31 10409351 frs-core:CurrencyRisk 2020-11-01 2021-10-31 10409351 frs-core:MarketRisk 2020-11-01 2021-10-31 10409351 frs-core:InterestRateRisk 2020-11-01 2021-10-31 10409351 frs-core:DeferredTaxation 2020-11-01 2021-10-31 10409351 frs-core:DeferredTaxation 2020-10-31 10409351 frs-core:DeferredTaxation 2021-10-31 10409351 frs-core:OtherProvisionsContingentLiabilities 2020-11-01 2021-10-31 10409351 frs-core:OtherProvisionsContingentLiabilities 2020-10-31 10409351 frs-core:OtherProvisionsContingentLiabilities 2021-10-31 10409351 frs-core:ProvisionsDeferredTax 2021-10-31 10409351 frs-core:OtherDeferredTax 2021-10-31 10409351 frs-core:AcceleratedTaxDepreciationDeferredTax 2021-10-31 10409351 frs-core:TaxLossesCarry-forwardsDeferredTax 2021-10-31 10409351 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2021-10-31 10409351 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2020-11-01 2021-10-31 10409351 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2020-10-31 10409351 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-10-31 10409351 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2020-11-01 2021-10-31 10409351 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2020-10-31 10409351 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-10-31 10409351 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2020-11-01 2021-10-31 10409351 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2020-10-31 10409351 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-10-31 10409351 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2021-10-31 10409351 frs-core:RevaluationInvestmentPropertyDeferredTax 2021-10-31 10409351 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2021-10-31 10409351 frs-core:OtherPost-employmentBenefitsDeferredTax 2021-10-31 10409351 frs-core:Share-basedPaymentsDeferredTax 2021-10-31 10409351 frs-core:TaxCreditsDeferredTax 2021-10-31 10409351 frs-core:CostValuation 2020-10-31 10409351 frs-core:AdditionsToInvestments 2021-10-31 10409351 frs-core:DisposalsRepaymentsInvestments 2021-10-31 10409351 frs-core:RevaluationsIncreaseDecreaseInInvestments 2021-10-31 10409351 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2021-10-31 10409351 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2021-10-31 10409351 frs-core:OtherIncreaseDecreaseInInvestments 2021-10-31 10409351 frs-core:CostValuation 2021-10-31 10409351 frs-core:ProvisionsForImpairmentInvestments 2020-10-31 10409351 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2021-10-31 10409351 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2021-10-31 10409351 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2021-10-31 10409351 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2021-10-31 10409351 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2021-10-31 10409351 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2021-10-31 10409351 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2021-10-31 10409351 frs-core:ProvisionsForImpairmentInvestments 2021-10-31 10409351 frs-core:ListedExchangeTraded 2021-10-31 10409351 frs-core:ListedExchangeTraded 2020-10-31 10409351 frs-core:CostValuation frs-core:ListedExchangeTraded 2020-10-31 10409351 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2021-10-31 10409351 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2021-10-31 10409351 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-10-31 10409351 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2021-10-31 10409351 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-10-31 10409351 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-10-31 10409351 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-10-31 10409351 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2020-10-31 10409351 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-10-31 10409351 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-10-31 10409351 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-10-31 10409351 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-10-31 10409351 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2021-10-31 10409351 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-10-31 10409351 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-10-31 10409351 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-10-31 10409351 frs-core:UnlistedNon-exchangeTraded 2021-10-31 10409351 frs-core:UnlistedNon-exchangeTraded 2020-10-31 10409351 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2020-10-31 10409351 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2021-10-31 10409351 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2021-10-31 10409351 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-10-31 10409351 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2021-10-31 10409351 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-10-31 10409351 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-10-31 10409351 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-10-31 10409351 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2020-10-31 10409351 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-10-31 10409351 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-10-31 10409351 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-10-31 10409351 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-10-31 10409351 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2021-10-31 10409351 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-10-31 10409351 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-10-31 10409351 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-10-31 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Registered number: 10409351
ON D UP LTD
Unaudited Financial Statements
For The Year Ended 31 October 2022
Unaudited Financial Statements
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2
Page 1
Balance Sheet
Registered number: 10409351
2022 2021
Notes £ £ £ £
Creditors: Amounts Falling Due Within One Year 5 (3,524 ) (3,524 )
NET CURRENT ASSETS (LIABILITIES) (3,524 ) (3,524 )
TOTAL ASSETS LESS CURRENT LIABILITIES (3,524 ) (3,524 )
NET LIABILITIES (3,524 ) (3,524 )
CAPITAL AND RESERVES
Called up share capital 6 100 100
Profit and Loss Account (3,624 ) (3,624 )
SHAREHOLDERS' FUNDS (3,524) (3,524)
For the year ending 31 October 2022 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant 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
Mr KENNY KING
Director
14/02/2024
The notes on page 2 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
ON D UP LTD is a private company, limited by shares, incorporated in England & Wales, registered number 10409351 . The registered office is 181 , STOKE NEWINGTON HIGHT STREET, LONDON, N16 7JD.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2021: 1)
- 1
4. Debtors
2022 2021
£ £
Due within one year
5. Creditors: Amounts Falling Due Within One Year
2022 2021
£ £
Bank loans and overdrafts 1,188 1,188
Corporation tax 1,535 1,535
Accruals and deferred income 800 800
Directors' loan accounts 1 1
3,524 3,524
6. Share Capital
2022 2021
£ £
Allotted, Called up and fully paid 100 100
Page 2