Acorah Software Products - Accounts Production 14.3.260 false true false 27 May 2022 31 May 2023 31 May 2023 14136965 Mt Grzegorz Fujar iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14136965 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-05-26 14136965 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-05-31 14136965 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-05-31 14136965 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-05-31 14136965 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-05-27 2023-05-31 14136965 frs-core:AllSubsidiaries 2022-05-27 2023-05-31 14136965 frs-core:KeyManagementPersonnel 2022-05-27 2023-05-31 14136965 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-05-27 2023-05-31 14136965 frs-core:OtherRelatedParties 2022-05-27 2023-05-31 14136965 2022-05-26 14136965 2023-05-31 14136965 2022-05-27 2023-05-31 14136965 frs-core:CurrentFinancialInstruments 2023-05-31 14136965 frs-core:CurrentFinancialInstruments 2022-05-27 2023-05-31 14136965 frs-core:Non-currentFinancialInstruments 2023-05-31 14136965 frs-core:Non-currentFinancialInstruments 2022-05-27 2023-05-31 14136965 frs-core:CurrentFinancialInstruments 2022-05-27 2023-05-31 14136965 frs-core:CurrentFinancialInstruments 2023-05-31 14136965 frs-core:AfterOneYear 2022-05-27 2023-05-31 14136965 frs-core:BetweenOneFiveYears 2022-05-27 2023-05-31 14136965 frs-core:BetweenOneFiveYears 2023-05-31 14136965 frs-core:ComputerEquipment 2023-05-31 14136965 frs-core:ComputerEquipment 2022-05-27 2023-05-31 14136965 frs-core:ComputerEquipment 2022-05-26 14136965 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-05-31 14136965 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-05-27 2023-05-31 14136965 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-05-26 14136965 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-05-31 14136965 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-05-27 2023-05-31 14136965 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-05-26 14136965 frs-core:FurnitureFittings 2023-05-31 14136965 frs-core:FurnitureFittings 2022-05-27 2023-05-31 14136965 frs-core:FurnitureFittings 2022-05-26 14136965 frs-core:NetGoodwill 2023-05-31 14136965 frs-core:NetGoodwill 2022-05-27 2023-05-31 14136965 frs-core:NetGoodwill 2022-05-26 14136965 frs-core:InvestmentPropertyIncludedWithinPPE 2023-05-31 14136965 frs-core:InvestmentPropertyIncludedWithinPPE 2022-05-27 2023-05-31 14136965 frs-core:InvestmentPropertyIncludedWithinPPE 2022-05-26 14136965 frs-core:LandBuildings 2023-05-31 14136965 frs-core:LandBuildings 2022-05-27 2023-05-31 14136965 frs-core:LandBuildings 2022-05-26 14136965 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-05-31 14136965 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-05-27 2023-05-31 14136965 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-05-26 14136965 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-05-31 14136965 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-05-27 2023-05-31 14136965 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-05-26 14136965 frs-core:MoreThanFiveYears 2022-05-27 2023-05-31 14136965 frs-core:MoreThanFiveYears 2023-05-31 14136965 frs-core:MotorVehicles 2023-05-31 14136965 frs-core:MotorVehicles 2022-05-27 2023-05-31 14136965 frs-core:MotorVehicles 2022-05-26 14136965 frs-core:OtherResidualIntangibleAssets 2023-05-31 14136965 frs-core:OtherResidualIntangibleAssets 2022-05-27 2023-05-31 14136965 frs-core:OtherResidualIntangibleAssets 2022-05-26 14136965 frs-core:PlantMachinery 2023-05-31 14136965 frs-core:PlantMachinery 2022-05-27 2023-05-31 14136965 frs-core:PlantMachinery 2022-05-26 14136965 frs-core:Secured 2023-05-31 14136965 frs-core:Unsecured 2023-05-31 14136965 frs-core:WithinOneYear 2022-05-27 2023-05-31 14136965 frs-core:WithinOneYear 2023-05-31 14136965 frs-core:CapitalRedemptionReserve 2022-05-27 2023-05-31 14136965 frs-core:CapitalRedemptionReserve 2022-05-26 14136965 frs-core:CapitalRedemptionReserve 2023-05-31 14136965 frs-core:OtherReservesSubtotal 2022-05-27 2023-05-31 14136965 frs-core:OtherReservesSubtotal 2022-05-26 14136965 frs-core:OtherReservesSubtotal 2023-05-31 14136965 frs-core:RevaluationReserve 2022-05-27 2023-05-31 14136965 frs-core:RevaluationReserve 2022-05-26 14136965 frs-core:RevaluationReserve 2023-05-31 14136965 frs-core:SharePremium 2022-05-27 2023-05-31 14136965 frs-core:SharePremium 2022-05-26 14136965 frs-core:SharePremium 2023-05-31 14136965 frs-core:ShareCapital 2022-05-27 2023-05-31 14136965 frs-core:ShareCapital 2022-05-26 14136965 frs-core:ShareCapital 2023-05-31 14136965 frs-core:RetainedEarningsAccumulatedLosses 2022-05-27 2023-05-31 14136965 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-05-26 14136965 frs-core:RetainedEarningsAccumulatedLosses 2023-05-31 14136965 frs-core:RetainedEarningsAccumulatedLosses 2022-05-26 14136965 frs-core:RetainedEarningsAccumulatedLosses 2023-05-31 14136965 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-05-26 14136965 frs-countries:UnitedKingdom 2022-05-27 2023-05-31 14136965 frs-countries:Europe 2022-05-27 2023-05-31 14136965 frs-countries:NorthAmerica 2022-05-27 2023-05-31 14136965 frs-countries:SouthAmerica 2022-05-27 2023-05-31 14136965 frs-countries:Asia 2022-05-27 2023-05-31 14136965 frs-countries:RestWorldOutsideUK 2022-05-27 2023-05-31 14136965 frs-bus:HighestPaidDirector 2022-05-27 2023-05-31 14136965 frs-bus:PrivateLimitedCompanyLtd 2022-05-27 2023-05-31 14136965 frs-bus:CompanyLimitedByGuarantee 2022-05-27 2023-05-31 14136965 frs-bus:LimitedLiabilityPartnershipLLP 2022-05-27 2023-05-31 14136965 frs-bus:LimitedLiabilityPartnershipsSORP 2022-05-27 2023-05-31 14136965 frs-bus:FullAccounts 2022-05-27 2023-05-31 14136965 frs-bus:FilletedAccounts 2022-05-27 2023-05-31 14136965 frs-bus:AbridgedAccounts 2022-05-27 2023-05-31 14136965 frs-bus:FRS102 2022-05-27 2023-05-31 14136965 frs-bus:MediumEntities 2022-05-27 2023-05-31 14136965 frs-bus:SmallEntities 2022-05-27 2023-05-31 14136965 frs-bus:EntityHasNeverTraded 2022-05-27 2023-05-31 14136965 frs-bus:EntityNoLongerTradingButTradedInPast 2022-05-27 2023-05-31 14136965 frs-bus:Audited 2022-05-27 2023-05-31 14136965 frs-bus:AuditExempt-NoAccountantsReport 2022-05-27 2023-05-31 14136965 frs-bus:AuditExemptWithAccountantsReport 2022-05-27 2023-05-31 14136965 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-05-27 2023-05-31 14136965 frs-bus:LargeCompaniesRegimeForAccounts 2022-05-27 2023-05-31 14136965 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-05-27 2023-05-31 14136965 frs-bus:SmallCompaniesRegimeForAccounts 2022-05-27 2023-05-31 14136965 frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-05-27 2023-05-31 14136965 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-05-27 2023-05-31 14136965 frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-05-27 2023-05-31 14136965 frs-bus:OrdinaryShareClass1 2022-05-27 2023-05-31 14136965 frs-bus:OrdinaryShareClass1 2022-05-26 14136965 frs-bus:OrdinaryShareClass1 2023-05-31 14136965 frs-bus:OrdinaryShareClass2 2022-05-27 2023-05-31 14136965 frs-bus:OrdinaryShareClass2 2022-05-26 14136965 frs-bus:OrdinaryShareClass2 2023-05-31 14136965 frs-bus:OrdinaryShareClass3 2022-05-27 2023-05-31 14136965 frs-bus:OrdinaryShareClass3 2022-05-26 14136965 frs-bus:OrdinaryShareClass3 2023-05-31 14136965 frs-bus:OrdinaryShareClass4 2022-05-27 2023-05-31 14136965 frs-bus:OrdinaryShareClass4 2022-05-26 14136965 frs-bus:OrdinaryShareClass4 2023-05-31 14136965 frs-bus:OrdinaryShareClass5 2022-05-27 2023-05-31 14136965 frs-bus:OrdinaryShareClass5 2022-05-26 14136965 frs-bus:OrdinaryShareClass5 2023-05-31 14136965 frs-bus:PreferenceShareClass1 2022-05-27 2023-05-31 14136965 frs-bus:PreferenceShareClass1 2022-05-26 14136965 frs-bus:PreferenceShareClass1 2023-05-31 14136965 frs-bus:PreferenceShareClass2 2022-05-27 2023-05-31 14136965 frs-bus:PreferenceShareClass2 2022-05-26 14136965 frs-bus:PreferenceShareClass2 2023-05-31 14136965 frs-bus:PreferenceShareClass3 2022-05-27 2023-05-31 14136965 frs-bus:PreferenceShareClass3 2022-05-26 14136965 frs-bus:PreferenceShareClass3 2023-05-31 14136965 frs-bus:PreferenceShareClass4 2022-05-27 2023-05-31 14136965 frs-bus:PreferenceShareClass4 2022-05-26 14136965 frs-bus:PreferenceShareClass4 2023-05-31 14136965 frs-bus:PreferenceShareClass5 2022-05-27 2023-05-31 14136965 frs-bus:PreferenceShareClass5 2022-05-26 14136965 frs-bus:PreferenceShareClass5 2023-05-31 14136965 1 2022-05-27 2023-05-31 14136965 1 2023-05-31 14136965 1 2022-05-27 2023-05-31 14136965 frs-core:LeasedAssets 2022-05-27 2023-05-31 14136965 frs-core:OwnedAssets 2022-05-27 2023-05-31 14136965 frs-core:CurrencyRisk 2022-05-27 2023-05-31 14136965 frs-core:MarketRisk 2022-05-27 2023-05-31 14136965 frs-core:InterestRateRisk 2022-05-27 2023-05-31 14136965 frs-core:DeferredTaxation 2022-05-27 2023-05-31 14136965 frs-core:DeferredTaxation 2022-05-26 14136965 frs-core:DeferredTaxation 2023-05-31 14136965 frs-core:OtherProvisionsContingentLiabilities 2022-05-27 2023-05-31 14136965 frs-core:OtherProvisionsContingentLiabilities 2022-05-26 14136965 frs-core:OtherProvisionsContingentLiabilities 2023-05-31 14136965 frs-core:ProvisionsDeferredTax 2023-05-31 14136965 frs-core:OtherDeferredTax 2023-05-31 14136965 frs-core:AcceleratedTaxDepreciationDeferredTax 2023-05-31 14136965 frs-core:TaxLossesCarry-forwardsDeferredTax 2023-05-31 14136965 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-05-31 14136965 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-05-27 2023-05-31 14136965 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-05-26 14136965 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-05-31 14136965 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-05-27 2023-05-31 14136965 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-05-26 14136965 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-05-31 14136965 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-05-27 2023-05-31 14136965 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-05-26 14136965 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-05-31 14136965 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-05-31 14136965 frs-core:RevaluationInvestmentPropertyDeferredTax 2023-05-31 14136965 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-05-31 14136965 frs-core:OtherPost-employmentBenefitsDeferredTax 2023-05-31 14136965 frs-core:Share-basedPaymentsDeferredTax 2023-05-31 14136965 frs-core:TaxCreditsDeferredTax 2023-05-31 14136965 frs-core:CostValuation 2022-05-26 14136965 frs-core:AdditionsToInvestments 2023-05-31 14136965 frs-core:DisposalsRepaymentsInvestments 2023-05-31 14136965 frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-05-31 14136965 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-05-31 14136965 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-05-31 14136965 frs-core:OtherIncreaseDecreaseInInvestments 2023-05-31 14136965 frs-core:CostValuation 2023-05-31 14136965 frs-core:ProvisionsForImpairmentInvestments 2022-05-26 14136965 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-05-31 14136965 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-05-31 14136965 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-05-31 14136965 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-05-31 14136965 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-05-31 14136965 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-05-31 14136965 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-05-31 14136965 frs-core:ProvisionsForImpairmentInvestments 2023-05-31 14136965 frs-core:ListedExchangeTraded 2023-05-31 14136965 frs-core:ListedExchangeTraded 2022-05-26 14136965 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-05-26 14136965 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-05-31 14136965 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-05-31 14136965 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-05-31 14136965 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-05-31 14136965 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-05-31 14136965 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-05-31 14136965 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-05-31 14136965 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-05-26 14136965 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-05-31 14136965 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-05-31 14136965 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-05-31 14136965 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-05-31 14136965 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-05-31 14136965 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-05-31 14136965 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-05-31 14136965 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-05-31 14136965 frs-core:UnlistedNon-exchangeTraded 2023-05-31 14136965 frs-core:UnlistedNon-exchangeTraded 2022-05-26 14136965 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-05-26 14136965 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-31 14136965 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-31 14136965 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-31 14136965 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-31 14136965 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-31 14136965 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-31 14136965 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-05-31 14136965 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-26 14136965 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-31 14136965 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-31 14136965 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-31 14136965 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-31 14136965 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-05-31 14136965 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-31 14136965 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-31 14136965 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-31 14136965 dpl-frs:CostSales 2022-05-27 2023-05-31 14136965 dpl-frs:CostSales 2022-05-26 14136965 dpl-frs:CostSales 2023-05-31 14136965 dpl-frs:DistributionCosts 2022-05-27 2023-05-31 14136965 dpl-frs:AdministrativeExpenses 2022-05-27 2023-05-31 14136965 frs-bus:Director1 2022-05-27 2023-05-31 14136965 frs-bus:Director1 2022-05-26 14136965 frs-bus:Director1 2023-05-31 14136965 1 2022-05-27 2023-05-31 14136965 frs-core:CurrentFinancialInstruments 1 2023-05-31 14136965 frs-core:Non-currentFinancialInstruments 1 2023-05-31 14136965 2 2022-05-27 2023-05-31 14136965 frs-core:CurrentFinancialInstruments 2 2023-05-31 14136965 frs-core:Non-currentFinancialInstruments 2 2023-05-31 14136965 3 2022-05-27 2023-05-31 14136965 frs-core:CurrentFinancialInstruments 3 2023-05-31 14136965 frs-core:Non-currentFinancialInstruments 3 2023-05-31 14136965 4 2022-05-27 2023-05-31 14136965 frs-core:CurrentFinancialInstruments 4 2023-05-31 14136965 frs-core:Non-currentFinancialInstruments 4 2023-05-31 14136965 5 2022-05-27 2023-05-31 14136965 frs-core:CurrentFinancialInstruments 5 2023-05-31 14136965 frs-core:Non-currentFinancialInstruments 5 2023-05-31 14136965 6 2022-05-27 2023-05-31 14136965 frs-core:CurrentFinancialInstruments 6 2023-05-31 14136965 frs-core:Non-currentFinancialInstruments 6 2023-05-31 14136965 7 2022-05-27 2023-05-31 14136965 frs-core:CurrentFinancialInstruments 7 2023-05-31 14136965 frs-core:Non-currentFinancialInstruments 7 2023-05-31 14136965 8 2022-05-27 2023-05-31 14136965 frs-core:CurrentFinancialInstruments 8 2023-05-31 14136965 frs-core:Non-currentFinancialInstruments 8 2023-05-31 14136965 9 2022-05-27 2023-05-31 14136965 frs-core:CurrentFinancialInstruments 9 2023-05-31 14136965 frs-core:Non-currentFinancialInstruments 9 2023-05-31 14136965 10 2022-05-27 2023-05-31 14136965 frs-core:CurrentFinancialInstruments 10 2023-05-31 14136965 frs-core:Non-currentFinancialInstruments 10 2023-05-31 14136965 11 2022-05-27 2023-05-31 14136965 frs-core:CurrentFinancialInstruments 11 2023-05-31 14136965 frs-core:Non-currentFinancialInstruments 11 2023-05-31 14136965 12 2022-05-27 2023-05-31 14136965 frs-core:CurrentFinancialInstruments 12 2023-05-31 14136965 frs-core:Non-currentFinancialInstruments 12 2023-05-31 14136965 13 2022-05-27 2023-05-31 14136965 frs-core:CurrentFinancialInstruments 13 2023-05-31 14136965 frs-core:Non-currentFinancialInstruments 13 2023-05-31 14136965 14 2022-05-27 2023-05-31 14136965 frs-core:CurrentFinancialInstruments 14 2023-05-31 14136965 frs-core:Non-currentFinancialInstruments 14 2023-05-31 14136965 15 2022-05-27 2023-05-31 14136965 frs-core:CurrentFinancialInstruments 15 2023-05-31 14136965 frs-core:Non-currentFinancialInstruments 15 2023-05-31 14136965 16 2022-05-27 2023-05-31 14136965 frs-core:CurrentFinancialInstruments 16 2023-05-31 14136965 frs-core:Non-currentFinancialInstruments 16 2023-05-31 14136965 17 2022-05-27 2023-05-31 14136965 frs-core:CurrentFinancialInstruments 17 2023-05-31 14136965 frs-core:Non-currentFinancialInstruments 17 2023-05-31 14136965 18 2022-05-27 2023-05-31 14136965 frs-core:CurrentFinancialInstruments 18 2023-05-31 14136965 frs-core:Non-currentFinancialInstruments 18 2023-05-31 14136965 19 2022-05-27 2023-05-31 14136965 frs-core:CurrentFinancialInstruments 19 2023-05-31 14136965 frs-core:Non-currentFinancialInstruments 19 2023-05-31 14136965 20 2022-05-27 2023-05-31 14136965 frs-core:CurrentFinancialInstruments 20 2023-05-31 14136965 frs-core:Non-currentFinancialInstruments 20 2023-05-31 14136965 dpl-frs:Item1 2022-05-27 2023-05-31 14136965 dpl-frs:Item1 2022-05-26 14136965 dpl-frs:Item1 2023-05-31 14136965 dpl-frs:CostSales dpl-frs:Item1 2022-05-27 2023-05-31 14136965 dpl-frs:CostSales dpl-frs:Item1 2022-05-26 14136965 dpl-frs:CostSales dpl-frs:Item1 2023-05-31 14136965 dpl-frs:DistributionCosts dpl-frs:Item1 2022-05-27 2023-05-31 14136965 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-05-27 2023-05-31 14136965 dpl-frs:Item2 2022-05-27 2023-05-31 14136965 dpl-frs:Item2 2022-05-26 14136965 dpl-frs:Item2 2023-05-31 14136965 dpl-frs:CostSales dpl-frs:Item2 2022-05-27 2023-05-31 14136965 dpl-frs:CostSales dpl-frs:Item2 2022-05-26 14136965 dpl-frs:CostSales dpl-frs:Item2 2023-05-31 14136965 dpl-frs:DistributionCosts dpl-frs:Item2 2022-05-27 2023-05-31 14136965 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-05-27 2023-05-31 14136965 dpl-frs:Item3 2022-05-27 2023-05-31 14136965 dpl-frs:Item3 2022-05-26 14136965 dpl-frs:Item3 2023-05-31 14136965 dpl-frs:CostSales dpl-frs:Item3 2022-05-27 2023-05-31 14136965 dpl-frs:CostSales dpl-frs:Item3 2022-05-26 14136965 dpl-frs:CostSales dpl-frs:Item3 2023-05-31 14136965 dpl-frs:DistributionCosts dpl-frs:Item3 2022-05-27 2023-05-31 14136965 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-05-27 2023-05-31 14136965 dpl-frs:Item4 2022-05-27 2023-05-31 14136965 dpl-frs:Item4 2022-05-26 14136965 dpl-frs:Item4 2023-05-31 14136965 dpl-frs:CostSales dpl-frs:Item4 2022-05-27 2023-05-31 14136965 dpl-frs:CostSales dpl-frs:Item4 2022-05-26 14136965 dpl-frs:CostSales dpl-frs:Item4 2023-05-31 14136965 dpl-frs:DistributionCosts dpl-frs:Item4 2022-05-27 2023-05-31 14136965 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-05-27 2023-05-31 14136965 dpl-frs:Item5 2022-05-27 2023-05-31 14136965 dpl-frs:Item5 2022-05-26 14136965 dpl-frs:Item5 2023-05-31 14136965 dpl-frs:CostSales dpl-frs:Item5 2022-05-27 2023-05-31 14136965 dpl-frs:CostSales dpl-frs:Item5 2022-05-26 14136965 dpl-frs:CostSales dpl-frs:Item5 2023-05-31 14136965 dpl-frs:DistributionCosts dpl-frs:Item5 2022-05-27 2023-05-31 14136965 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-05-27 2023-05-31 14136965 dpl-frs:Item6 2022-05-27 2023-05-31 14136965 dpl-frs:Item6 2022-05-26 14136965 dpl-frs:Item6 2023-05-31 14136965 dpl-frs:CostSales dpl-frs:Item6 2022-05-27 2023-05-31 14136965 dpl-frs:CostSales dpl-frs:Item6 2022-05-26 14136965 dpl-frs:CostSales dpl-frs:Item6 2023-05-31 14136965 dpl-frs:DistributionCosts dpl-frs:Item6 2022-05-27 2023-05-31 14136965 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-05-27 2023-05-31 14136965 dpl-frs:Item7 2022-05-27 2023-05-31 14136965 dpl-frs:Item7 2022-05-26 14136965 dpl-frs:Item7 2023-05-31 14136965 dpl-frs:CostSales dpl-frs:Item7 2022-05-27 2023-05-31 14136965 dpl-frs:CostSales dpl-frs:Item7 2022-05-26 14136965 dpl-frs:CostSales dpl-frs:Item7 2023-05-31 14136965 dpl-frs:DistributionCosts dpl-frs:Item7 2022-05-27 2023-05-31 14136965 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-05-27 2023-05-31 14136965 dpl-frs:Item8 2022-05-27 2023-05-31 14136965 dpl-frs:Item8 2022-05-26 14136965 dpl-frs:Item8 2023-05-31 14136965 dpl-frs:CostSales dpl-frs:Item8 2022-05-27 2023-05-31 14136965 dpl-frs:CostSales dpl-frs:Item8 2022-05-26 14136965 dpl-frs:CostSales dpl-frs:Item8 2023-05-31 14136965 dpl-frs:DistributionCosts dpl-frs:Item8 2022-05-27 2023-05-31 14136965 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-05-27 2023-05-31 14136965 dpl-frs:Item9 2022-05-27 2023-05-31 14136965 dpl-frs:Item9 2022-05-26 14136965 dpl-frs:Item9 2023-05-31 14136965 dpl-frs:CostSales dpl-frs:Item9 2022-05-27 2023-05-31 14136965 dpl-frs:CostSales dpl-frs:Item9 2022-05-26 14136965 dpl-frs:CostSales dpl-frs:Item9 2023-05-31 14136965 dpl-frs:DistributionCosts dpl-frs:Item9 2022-05-27 2023-05-31 14136965 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-05-27 2023-05-31 14136965 dpl-frs:Item10 2022-05-27 2023-05-31 14136965 dpl-frs:Item10 2022-05-26 14136965 dpl-frs:Item10 2023-05-31 14136965 dpl-frs:CostSales dpl-frs:Item10 2022-05-27 2023-05-31 14136965 dpl-frs:CostSales dpl-frs:Item10 2022-05-26 14136965 dpl-frs:CostSales dpl-frs:Item10 2023-05-31 14136965 dpl-frs:DistributionCosts dpl-frs:Item10 2022-05-27 2023-05-31 14136965 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-05-27 2023-05-31 14136965 dpl-frs:Item11 2022-05-27 2023-05-31 14136965 dpl-frs:Item11 2022-05-26 14136965 dpl-frs:Item11 2023-05-31 14136965 dpl-frs:CostSales dpl-frs:Item11 2022-05-27 2023-05-31 14136965 dpl-frs:CostSales dpl-frs:Item11 2022-05-26 14136965 dpl-frs:CostSales dpl-frs:Item11 2023-05-31 14136965 dpl-frs:DistributionCosts dpl-frs:Item11 2022-05-27 2023-05-31 14136965 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-05-27 2023-05-31 14136965 dpl-frs:Item12 2022-05-27 2023-05-31 14136965 dpl-frs:Item12 2022-05-26 14136965 dpl-frs:Item12 2023-05-31 14136965 dpl-frs:CostSales dpl-frs:Item12 2022-05-27 2023-05-31 14136965 dpl-frs:CostSales dpl-frs:Item12 2022-05-26 14136965 dpl-frs:CostSales dpl-frs:Item12 2023-05-31 14136965 dpl-frs:DistributionCosts dpl-frs:Item12 2022-05-27 2023-05-31 14136965 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-05-27 2023-05-31 14136965 1 2022-05-27 2023-05-31 14136965 frs-countries:EnglandWales 2022-05-27 2023-05-31
Registered number: 14136965
Gzf Properties Ltd
Unaudited Financial Statements
For The Year Ended 31 May 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 14136965
2023
Notes £ £
FIXED ASSETS
Tangible Assets 4 220,000
220,000
CURRENT ASSETS
Debtors 5 1,473
Cash at bank and in hand 875
2,348
Creditors: Amounts Falling Due Within One Year 6 (69,729 )
NET CURRENT ASSETS (LIABILITIES) (67,381 )
TOTAL ASSETS LESS CURRENT LIABILITIES 152,619
Creditors: Amounts Falling Due After More Than One Year 7 (155,609 )
NET LIABILITIES (2,990 )
CAPITAL AND RESERVES
Called up share capital 9 100
Profit and Loss Account (3,090 )
SHAREHOLDERS' FUNDS (2,990)
Page 1
Page 2
For the year ending 31 May 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
Mt Grzegorz Fujar
Director
01/02/2024
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
Gzf Properties Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14136965 . The registered office is 1 Derwent Business Centre, Clarke Street, Derby, DE1 2BU.
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, excluding discounts, rebates, value added tax or other similar sales taxes.
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:
2.4. Investment Properties
Investment properties are measured at fair value determined annually and adjusted if necessary for any difference in the nature, location or condition of the specific asset. The fair value of property was obtained from an online property resource company and has not been based on a valuation by an independent valuer with a professional qualification.
Changes in fair value are recognised in the profit and loss account.
2.5. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1
1
4. Tangible Assets
Investment Properties
£
Cost or Valuation
As at 27 May 2022 -
Additions 217,872
Revaluation 2,128
As at 31 May 2023 220,000
Net Book Value
As at 31 May 2023 220,000
As at 27 May 2022 -
5. Debtors
2023
£
Due within one year
Prepayments and accrued income 1,303
Other debtors 170
1,473
Page 3
Page 4
6. Creditors: Amounts Falling Due Within One Year
2023
£
Director's loan account 69,729
69,729
7. Creditors: Amounts Falling Due After More Than One Year
2023
£
Bank loans 155,609
155,609
8. Secured Creditors
Of the creditors falling due after more than one year the following amount is secured by a fixed charge over the investment property. The mortgage is interest only with a term of 25 years.
2023
£
Bank loans and overdrafts 155,609
9. Share Capital
2023
£
Allotted, Called up and fully paid 100
Page 4