Acorah Software Products - Accounts Production 14.3.260 false true 30 November 2021 1 December 2020 true No description of principal activity 1 December 2021 31 March 2023 31 March 2023 11072912 Mr Alexander Sanderson Mr Ramunas Jasiunas iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11072912 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-11-30 11072912 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-03-31 11072912 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-03-31 11072912 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-03-31 11072912 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-12-01 2023-03-31 11072912 frs-core:AllSubsidiaries 2021-12-01 2023-03-31 11072912 frs-core:KeyManagementPersonnel 2021-12-01 2023-03-31 11072912 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-12-01 2023-03-31 11072912 frs-core:OtherRelatedParties 2021-12-01 2023-03-31 11072912 2021-11-30 11072912 2023-03-31 11072912 2021-12-01 2023-03-31 11072912 frs-core:CurrentFinancialInstruments 2023-03-31 11072912 frs-core:CurrentFinancialInstruments 2021-12-01 2023-03-31 11072912 frs-core:Non-currentFinancialInstruments 2023-03-31 11072912 frs-core:Non-currentFinancialInstruments 2021-12-01 2023-03-31 11072912 frs-core:CurrentFinancialInstruments 2021-12-01 2023-03-31 11072912 frs-core:CurrentFinancialInstruments 2023-03-31 11072912 frs-core:AfterOneYear 2021-12-01 2023-03-31 11072912 frs-core:BetweenOneFiveYears 2021-12-01 2023-03-31 11072912 frs-core:BetweenOneFiveYears 2023-03-31 11072912 frs-core:ComputerEquipment 2023-03-31 11072912 frs-core:ComputerEquipment 2021-12-01 2023-03-31 11072912 frs-core:ComputerEquipment 2021-11-30 11072912 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-03-31 11072912 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-12-01 2023-03-31 11072912 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frs-core:CurrentFinancialInstruments 18 2023-03-31 11072912 frs-core:Non-currentFinancialInstruments 18 2023-03-31 11072912 19 2021-12-01 2023-03-31 11072912 frs-core:CurrentFinancialInstruments 19 2023-03-31 11072912 frs-core:Non-currentFinancialInstruments 19 2023-03-31 11072912 20 2021-12-01 2023-03-31 11072912 frs-core:CurrentFinancialInstruments 20 2023-03-31 11072912 frs-core:Non-currentFinancialInstruments 20 2023-03-31 11072912 dpl-frs:Item1 2021-12-01 2023-03-31 11072912 dpl-frs:Item1 2021-11-30 11072912 dpl-frs:Item1 2023-03-31 11072912 dpl-frs:CostSales dpl-frs:Item1 2021-12-01 2023-03-31 11072912 dpl-frs:CostSales dpl-frs:Item1 2021-11-30 11072912 dpl-frs:CostSales dpl-frs:Item1 2023-03-31 11072912 dpl-frs:DistributionCosts dpl-frs:Item1 2021-12-01 2023-03-31 11072912 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-12-01 2023-03-31 11072912 dpl-frs:Item2 2021-12-01 2023-03-31 11072912 dpl-frs:Item2 2021-11-30 11072912 dpl-frs:Item2 2023-03-31 11072912 dpl-frs:CostSales 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11072912 dpl-frs:DistributionCosts dpl-frs:Item4 2021-12-01 2023-03-31 11072912 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-12-01 2023-03-31 11072912 dpl-frs:Item5 2021-12-01 2023-03-31 11072912 dpl-frs:Item5 2021-11-30 11072912 dpl-frs:Item5 2023-03-31 11072912 dpl-frs:CostSales dpl-frs:Item5 2021-12-01 2023-03-31 11072912 dpl-frs:CostSales dpl-frs:Item5 2021-11-30 11072912 dpl-frs:CostSales dpl-frs:Item5 2023-03-31 11072912 dpl-frs:DistributionCosts dpl-frs:Item5 2021-12-01 2023-03-31 11072912 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-12-01 2023-03-31 11072912 dpl-frs:Item6 2021-12-01 2023-03-31 11072912 dpl-frs:Item6 2021-11-30 11072912 dpl-frs:Item6 2023-03-31 11072912 dpl-frs:CostSales dpl-frs:Item6 2021-12-01 2023-03-31 11072912 dpl-frs:CostSales dpl-frs:Item6 2021-11-30 11072912 dpl-frs:CostSales dpl-frs:Item6 2023-03-31 11072912 dpl-frs:DistributionCosts dpl-frs:Item6 2021-12-01 2023-03-31 11072912 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-12-01 2023-03-31 11072912 dpl-frs:Item7 2021-12-01 2023-03-31 11072912 dpl-frs:Item7 2021-11-30 11072912 dpl-frs:Item7 2023-03-31 11072912 dpl-frs:CostSales dpl-frs:Item7 2021-12-01 2023-03-31 11072912 dpl-frs:CostSales dpl-frs:Item7 2021-11-30 11072912 dpl-frs:CostSales dpl-frs:Item7 2023-03-31 11072912 dpl-frs:DistributionCosts dpl-frs:Item7 2021-12-01 2023-03-31 11072912 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-12-01 2023-03-31 11072912 dpl-frs:Item8 2021-12-01 2023-03-31 11072912 dpl-frs:Item8 2021-11-30 11072912 dpl-frs:Item8 2023-03-31 11072912 dpl-frs:CostSales dpl-frs:Item8 2021-12-01 2023-03-31 11072912 dpl-frs:CostSales dpl-frs:Item8 2021-11-30 11072912 dpl-frs:CostSales dpl-frs:Item8 2023-03-31 11072912 dpl-frs:DistributionCosts dpl-frs:Item8 2021-12-01 2023-03-31 11072912 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-12-01 2023-03-31 11072912 dpl-frs:Item9 2021-12-01 2023-03-31 11072912 dpl-frs:Item9 2021-11-30 11072912 dpl-frs:Item9 2023-03-31 11072912 dpl-frs:CostSales dpl-frs:Item9 2021-12-01 2023-03-31 11072912 dpl-frs:CostSales dpl-frs:Item9 2021-11-30 11072912 dpl-frs:CostSales dpl-frs:Item9 2023-03-31 11072912 dpl-frs:DistributionCosts dpl-frs:Item9 2021-12-01 2023-03-31 11072912 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-12-01 2023-03-31 11072912 dpl-frs:Item10 2021-12-01 2023-03-31 11072912 dpl-frs:Item10 2021-11-30 11072912 dpl-frs:Item10 2023-03-31 11072912 dpl-frs:CostSales dpl-frs:Item10 2021-12-01 2023-03-31 11072912 dpl-frs:CostSales dpl-frs:Item10 2021-11-30 11072912 dpl-frs:CostSales dpl-frs:Item10 2023-03-31 11072912 dpl-frs:DistributionCosts dpl-frs:Item10 2021-12-01 2023-03-31 11072912 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-12-01 2023-03-31 11072912 dpl-frs:Item11 2021-12-01 2023-03-31 11072912 dpl-frs:Item11 2021-11-30 11072912 dpl-frs:Item11 2023-03-31 11072912 dpl-frs:CostSales dpl-frs:Item11 2021-12-01 2023-03-31 11072912 dpl-frs:CostSales dpl-frs:Item11 2021-11-30 11072912 dpl-frs:CostSales dpl-frs:Item11 2023-03-31 11072912 dpl-frs:DistributionCosts dpl-frs:Item11 2021-12-01 2023-03-31 11072912 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-12-01 2023-03-31 11072912 dpl-frs:Item12 2021-12-01 2023-03-31 11072912 dpl-frs:Item12 2021-11-30 11072912 dpl-frs:Item12 2023-03-31 11072912 dpl-frs:CostSales dpl-frs:Item12 2021-12-01 2023-03-31 11072912 dpl-frs:CostSales dpl-frs:Item12 2021-11-30 11072912 dpl-frs:CostSales dpl-frs:Item12 2023-03-31 11072912 dpl-frs:DistributionCosts dpl-frs:Item12 2021-12-01 2023-03-31 11072912 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-12-01 2023-03-31 11072912 1 2021-12-01 2023-03-31 11072912 frs-countries:EnglandWales 2021-12-01 2023-03-31 11072912 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2020-11-30 11072912 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-11-30 11072912 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2021-11-30 11072912 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2021-11-30 11072912 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2020-12-01 2021-11-30 11072912 frs-core:AllSubsidiaries 2020-12-01 2021-11-30 11072912 frs-core:KeyManagementPersonnel 2020-12-01 2021-11-30 11072912 frs-core:EntitiesControlledByKeyManagementPersonnel 2020-12-01 2021-11-30 11072912 frs-core:OtherRelatedParties 2020-12-01 2021-11-30 11072912 2020-11-30 11072912 2021-11-30 11072912 2020-12-01 2021-11-30 11072912 frs-core:CurrentFinancialInstruments 2021-11-30 11072912 frs-core:CurrentFinancialInstruments 2020-12-01 2021-11-30 11072912 frs-core:Non-currentFinancialInstruments 2021-11-30 11072912 frs-core:Non-currentFinancialInstruments 2020-12-01 2021-11-30 11072912 frs-core:CurrentFinancialInstruments 2020-12-01 2021-11-30 11072912 frs-core:CurrentFinancialInstruments 2021-11-30 11072912 frs-core:AfterOneYear 2020-12-01 2021-11-30 11072912 frs-core:BetweenOneFiveYears 2020-12-01 2021-11-30 11072912 frs-core:BetweenOneFiveYears 2021-11-30 11072912 frs-core:ComputerEquipment 2021-11-30 11072912 frs-core:ComputerEquipment 2020-12-01 2021-11-30 11072912 frs-core:ComputerEquipment 2020-11-30 11072912 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-11-30 11072912 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2020-12-01 2021-11-30 11072912 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2020-11-30 11072912 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-11-30 11072912 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2020-12-01 2021-11-30 11072912 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2020-11-30 11072912 frs-core:FurnitureFittings 2021-11-30 11072912 frs-core:FurnitureFittings 2020-12-01 2021-11-30 11072912 frs-core:FurnitureFittings 2020-11-30 11072912 frs-core:NetGoodwill 2021-11-30 11072912 frs-core:NetGoodwill 2020-12-01 2021-11-30 11072912 frs-core:NetGoodwill 2020-11-30 11072912 frs-core:InvestmentPropertyIncludedWithinPPE 2021-11-30 11072912 frs-core:InvestmentPropertyIncludedWithinPPE 2020-12-01 2021-11-30 11072912 frs-core:InvestmentPropertyIncludedWithinPPE 2020-11-30 11072912 frs-core:LandBuildings 2021-11-30 11072912 frs-core:LandBuildings 2020-12-01 2021-11-30 11072912 frs-core:LandBuildings 2020-11-30 11072912 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-11-30 11072912 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2020-12-01 2021-11-30 11072912 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2020-11-30 11072912 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-11-30 11072912 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2020-12-01 2021-11-30 11072912 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2020-11-30 11072912 frs-core:MoreThanFiveYears 2020-12-01 2021-11-30 11072912 frs-core:MoreThanFiveYears 2021-11-30 11072912 frs-core:MotorVehicles 2021-11-30 11072912 frs-core:MotorVehicles 2020-12-01 2021-11-30 11072912 frs-core:MotorVehicles 2020-11-30 11072912 frs-core:OtherResidualIntangibleAssets 2021-11-30 11072912 frs-core:OtherResidualIntangibleAssets 2020-12-01 2021-11-30 11072912 frs-core:OtherResidualIntangibleAssets 2020-11-30 11072912 frs-core:PlantMachinery 2021-11-30 11072912 frs-core:PlantMachinery 2020-12-01 2021-11-30 11072912 frs-core:PlantMachinery 2020-11-30 11072912 frs-core:Secured 2021-11-30 11072912 frs-core:Unsecured 2021-11-30 11072912 frs-core:WithinOneYear 2020-12-01 2021-11-30 11072912 frs-core:WithinOneYear 2021-11-30 11072912 frs-core:CapitalRedemptionReserve 2020-12-01 2021-11-30 11072912 frs-core:CapitalRedemptionReserve 2020-11-30 11072912 frs-core:CapitalRedemptionReserve 2021-11-30 11072912 frs-core:OtherReservesSubtotal 2020-12-01 2021-11-30 11072912 frs-core:OtherReservesSubtotal 2020-11-30 11072912 frs-core:OtherReservesSubtotal 2021-11-30 11072912 frs-core:RevaluationReserve 2020-12-01 2021-11-30 11072912 frs-core:RevaluationReserve 2020-11-30 11072912 frs-core:RevaluationReserve 2021-11-30 11072912 frs-core:SharePremium 2020-12-01 2021-11-30 11072912 frs-core:SharePremium 2020-11-30 11072912 frs-core:SharePremium 2021-11-30 11072912 frs-core:ShareCapital 2020-12-01 2021-11-30 11072912 frs-core:ShareCapital 2020-11-30 11072912 frs-core:ShareCapital 2021-11-30 11072912 frs-core:RetainedEarningsAccumulatedLosses 2020-12-01 2021-11-30 11072912 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2020-11-30 11072912 frs-core:RetainedEarningsAccumulatedLosses 2021-11-30 11072912 frs-core:RetainedEarningsAccumulatedLosses 2020-11-30 11072912 frs-core:RetainedEarningsAccumulatedLosses 2021-11-30 11072912 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2020-11-30 11072912 frs-countries:UnitedKingdom 2020-12-01 2021-11-30 11072912 frs-countries:Europe 2020-12-01 2021-11-30 11072912 frs-countries:NorthAmerica 2020-12-01 2021-11-30 11072912 frs-countries:SouthAmerica 2020-12-01 2021-11-30 11072912 frs-countries:Asia 2020-12-01 2021-11-30 11072912 frs-countries:RestWorldOutsideUK 2020-12-01 2021-11-30 11072912 frs-bus:HighestPaidDirector 2020-12-01 2021-11-30 11072912 frs-bus:PrivateLimitedCompanyLtd 2020-12-01 2021-11-30 11072912 frs-bus:CompanyLimitedByGuarantee 2020-12-01 2021-11-30 11072912 frs-bus:LimitedLiabilityPartnershipLLP 2020-12-01 2021-11-30 11072912 frs-bus:LimitedLiabilityPartnershipsSORP 2020-12-01 2021-11-30 11072912 frs-bus:FullAccounts 2020-12-01 2021-11-30 11072912 frs-bus:FilletedAccounts 2020-12-01 2021-11-30 11072912 frs-bus:AbridgedAccounts 2020-12-01 2021-11-30 11072912 frs-bus:FRS102 2020-12-01 2021-11-30 11072912 frs-bus:MediumEntities 2020-12-01 2021-11-30 11072912 frs-bus:SmallEntities 2020-12-01 2021-11-30 11072912 frs-bus:EntityHasNeverTraded 2020-12-01 2021-11-30 11072912 frs-bus:EntityNoLongerTradingButTradedInPast 2020-12-01 2021-11-30 11072912 frs-bus:Audited 2020-12-01 2021-11-30 11072912 frs-bus:AuditExempt-NoAccountantsReport 2020-12-01 2021-11-30 11072912 frs-bus:AuditExemptWithAccountantsReport 2020-12-01 2021-11-30 11072912 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2020-12-01 2021-11-30 11072912 frs-bus:LargeCompaniesRegimeForAccounts 2020-12-01 2021-11-30 11072912 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2020-12-01 2021-11-30 11072912 frs-bus:SmallCompaniesRegimeForAccounts 2020-12-01 2021-11-30 11072912 frs-bus:LargeCompaniesRegimeForDirectorsReport 2020-12-01 2021-11-30 11072912 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2020-12-01 2021-11-30 11072912 frs-bus:SmallCompaniesRegimeForDirectorsReport 2020-12-01 2021-11-30 11072912 frs-bus:OrdinaryShareClass1 2020-12-01 2021-11-30 11072912 frs-bus:OrdinaryShareClass1 2020-11-30 11072912 frs-bus:OrdinaryShareClass1 2021-11-30 11072912 frs-bus:OrdinaryShareClass2 2020-12-01 2021-11-30 11072912 frs-bus:OrdinaryShareClass2 2020-11-30 11072912 frs-bus:OrdinaryShareClass2 2021-11-30 11072912 frs-bus:OrdinaryShareClass3 2020-12-01 2021-11-30 11072912 frs-bus:OrdinaryShareClass3 2020-11-30 11072912 frs-bus:OrdinaryShareClass3 2021-11-30 11072912 frs-bus:OrdinaryShareClass4 2020-12-01 2021-11-30 11072912 frs-bus:OrdinaryShareClass4 2020-11-30 11072912 frs-bus:OrdinaryShareClass4 2021-11-30 11072912 frs-bus:OrdinaryShareClass5 2020-12-01 2021-11-30 11072912 frs-bus:OrdinaryShareClass5 2020-11-30 11072912 frs-bus:OrdinaryShareClass5 2021-11-30 11072912 frs-bus:PreferenceShareClass1 2020-12-01 2021-11-30 11072912 frs-bus:PreferenceShareClass1 2020-11-30 11072912 frs-bus:PreferenceShareClass1 2021-11-30 11072912 frs-bus:PreferenceShareClass2 2020-12-01 2021-11-30 11072912 frs-bus:PreferenceShareClass2 2020-11-30 11072912 frs-bus:PreferenceShareClass2 2021-11-30 11072912 frs-bus:PreferenceShareClass3 2020-12-01 2021-11-30 11072912 frs-bus:PreferenceShareClass3 2020-11-30 11072912 frs-bus:PreferenceShareClass3 2021-11-30 11072912 frs-bus:PreferenceShareClass4 2020-12-01 2021-11-30 11072912 frs-bus:PreferenceShareClass4 2020-11-30 11072912 frs-bus:PreferenceShareClass4 2021-11-30 11072912 frs-bus:PreferenceShareClass5 2020-12-01 2021-11-30 11072912 frs-bus:PreferenceShareClass5 2020-11-30 11072912 frs-bus:PreferenceShareClass5 2021-11-30 11072912 1 2020-12-01 2021-11-30 11072912 1 2021-11-30 11072912 1 2020-12-01 2021-11-30 11072912 frs-core:LeasedAssets 2020-12-01 2021-11-30 11072912 frs-core:OwnedAssets 2020-12-01 2021-11-30 11072912 frs-core:CurrencyRisk 2020-12-01 2021-11-30 11072912 frs-core:MarketRisk 2020-12-01 2021-11-30 11072912 frs-core:InterestRateRisk 2020-12-01 2021-11-30 11072912 frs-core:DeferredTaxation 2020-12-01 2021-11-30 11072912 frs-core:DeferredTaxation 2020-11-30 11072912 frs-core:DeferredTaxation 2021-11-30 11072912 frs-core:OtherProvisionsContingentLiabilities 2020-12-01 2021-11-30 11072912 frs-core:OtherProvisionsContingentLiabilities 2020-11-30 11072912 frs-core:OtherProvisionsContingentLiabilities 2021-11-30 11072912 frs-core:ProvisionsDeferredTax 2021-11-30 11072912 frs-core:OtherDeferredTax 2021-11-30 11072912 frs-core:AcceleratedTaxDepreciationDeferredTax 2021-11-30 11072912 frs-core:TaxLossesCarry-forwardsDeferredTax 2021-11-30 11072912 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2021-11-30 11072912 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2020-12-01 2021-11-30 11072912 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2020-11-30 11072912 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-11-30 11072912 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2020-12-01 2021-11-30 11072912 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2020-11-30 11072912 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-11-30 11072912 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2020-12-01 2021-11-30 11072912 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2020-11-30 11072912 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-11-30 11072912 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2021-11-30 11072912 frs-core:RevaluationInvestmentPropertyDeferredTax 2021-11-30 11072912 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2021-11-30 11072912 frs-core:OtherPost-employmentBenefitsDeferredTax 2021-11-30 11072912 frs-core:Share-basedPaymentsDeferredTax 2021-11-30 11072912 frs-core:TaxCreditsDeferredTax 2021-11-30 11072912 frs-core:CostValuation 2020-11-30 11072912 frs-core:AdditionsToInvestments 2021-11-30 11072912 frs-core:DisposalsRepaymentsInvestments 2021-11-30 11072912 frs-core:RevaluationsIncreaseDecreaseInInvestments 2021-11-30 11072912 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2021-11-30 11072912 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2021-11-30 11072912 frs-core:OtherIncreaseDecreaseInInvestments 2021-11-30 11072912 frs-core:CostValuation 2021-11-30 11072912 frs-core:ProvisionsForImpairmentInvestments 2020-11-30 11072912 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2021-11-30 11072912 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2021-11-30 11072912 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2021-11-30 11072912 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2021-11-30 11072912 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2021-11-30 11072912 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2021-11-30 11072912 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2021-11-30 11072912 frs-core:ProvisionsForImpairmentInvestments 2021-11-30 11072912 frs-core:ListedExchangeTraded 2021-11-30 11072912 frs-core:ListedExchangeTraded 2020-11-30 11072912 frs-core:CostValuation frs-core:ListedExchangeTraded 2020-11-30 11072912 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2021-11-30 11072912 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2021-11-30 11072912 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-11-30 11072912 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2021-11-30 11072912 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-11-30 11072912 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-11-30 11072912 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-11-30 11072912 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2020-11-30 11072912 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-11-30 11072912 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-11-30 11072912 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-11-30 11072912 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-11-30 11072912 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2021-11-30 11072912 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-11-30 11072912 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-11-30 11072912 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Registered number: 11072912
BTS Interiors Ltd
Directors' Report and
Unaudited Financial Statements
For the Period 1 December 2021 to 31 March 2023
Ascot Sinclair Associates Ltd
Chartered Certified Accountants
Avondale House
262 Uxbridge Road
Hatch End
Middlesex
HA5 4HS
Directors' Report and Unaudited Financial Statements
Contents
Page
Company Information 1
Directors' Report 2
Accountant's Report 3
Profit and Loss Account 4
Balance Sheet 5—6
Notes to the Financial Statements 7—9
Page 1
Company Information
Directors Mr Alexander Sanderson
Mr Ramunas Jasiunas
Company Number 11072912
Registered Office Avondale House
262 Uxbridge Road
Hatch End
HA5 4HS
Accountants Ascot Sinclair Associates Ltd
Chartered Certified Accountants
Avondale House
262 Uxbridge Road
Hatch End
Middlesex
HA5 4HS
Page 1
Page 2
Directors' Report
The directors present their report and the financial statements for the period ended 31 March 2023 .
Directors
The directors who held office during the period were as follows:
Mr Alexander Sanderson Appointed 01/01/2023
Mr Ramunas Jasiunas Appointed 01/01/2023
Statement of Directors' Responsibilities
The directors are responsible for preparing the Directors' Report and the financial statements in accordance with applicable law and regulations.
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing the financial statements the directors are required to:
  • select suitable accounting policies and then apply them consistently;
  • make judgments and accounting estimates that are reasonable and prudent;
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Small Company Rules
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
On behalf of the board
Mr Alexander Sanderson
Director
Mr Ramunas Jasiunas
Director
14/02/2024
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Page 3
Accountant's Report
In accordance with the engagement letter dated , and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company from the accounting records and information and explanations you have given to us.
This report is made to the directors in accordance with the terms of our engagement. Our work has been undertaken to prepare for approval by the directors the financial statements that we have been engaged to compile, to report to the directors that we have done so, and to state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's directors for our work or for this report.
You have acknowledged on the balance sheet as at period ended 31 March 2023 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.
We have not been instructed to carry out an audit of the financial statements. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
14/02/2024
Ascot Sinclair Associates Ltd
Chartered Certified Accountants
Avondale House
262 Uxbridge Road
Hatch End
Middlesex
HA5 4HS
Page 3
Page 4
Profit and Loss Account
31 March 2023 30 November 2021
Notes £ £
TURNOVER 1,405,331 687,203
Cost of sales (1,096,671 ) (629,454 )
GROSS PROFIT 308,660 57,749
Administrative expenses (233,768 ) (118,699 )
Other operating income - 35,339
OPERATING PROFIT/(LOSS) 74,892 (25,611 )
Other interest receivable and similar income - -
Interest payable and similar charges (1,344 ) -
PROFIT/(LOSS) BEFORE TAXATION 73,548 (25,611 )
Tax on Profit/(loss) (2,590 ) -
PROFIT/(LOSS) AFTER TAXATION BEING PROFIT/(LOSS) FOR THE FINANCIAL PERIOD 70,958 (25,611 )
The notes on pages 7 to 9 form part of these financial statements.
Page 4
Page 5
Balance Sheet
31 March 2023 30 November 2021
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 47,634 3,928
47,634 3,928
CURRENT ASSETS
Debtors 5 351,010 100
Cash at bank and in hand 9,002 27,739
360,012 27,839
Creditors: Amounts Falling Due Within One Year 6 (440,958 ) (122,704 )
NET CURRENT ASSETS (LIABILITIES) (80,946 ) (94,865 )
TOTAL ASSETS LESS CURRENT LIABILITIES (33,312 ) (90,937 )
Creditors: Amounts Falling Due After More Than One Year 7 (32,923 ) (46,256 )
NET LIABILITIES (66,235 ) (137,193 )
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account (66,335 ) (137,293 )
SHAREHOLDERS' FUNDS (66,235) (137,193)
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For the period ending 31 March 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 in accordance with the provisions applicable to companies subject to the small companies' regime.
On behalf of the board
Mr Alexander Sanderson
Director
Mr Ramunas Jasiunas
Director
14/02/2024
The notes on pages 7 to 9 form part of these financial statements.
Page 6
Page 7
Notes to the Financial Statements
1. General Information
BTS Interiors Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11072912 . The registered office is Avondale House, 262 Uxbridge Road, Hatch End, HA5 4HS.
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:
Plant & Machinery 25%
Motor Vehicles 25%
Fixtures & Fittings 25%
Computer Equipment 25%
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 period was: 3 (2021: 3)
3 3
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4. Tangible Assets
Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 December 2021 6,224 849 358 7,431
Additions 60,361 390 - 60,751
As at 31 March 2023 66,585 1,239 358 68,182
Depreciation
As at 1 December 2021 3,112 212 179 3,503
Provided during the period 16,646 310 89 17,045
As at 31 March 2023 19,758 522 268 20,548
Net Book Value
As at 31 March 2023 46,827 717 90 47,634
As at 1 December 2021 3,112 637 179 3,928
5. Debtors
31 March 2023 30 November 2021
£ £
Due within one year
Trade debtors 307,266 -
Prepayments and accrued income 15,500 -
Other debtors 100 100
VAT 24,362 -
Directors' loan accounts 3,782 -
351,010 100
6. Creditors: Amounts Falling Due Within One Year
31 March 2023 30 November 2021
£ £
Trade creditors 59,166 1,922
Corporation tax 2,590 -
Other taxes and social security 85,547 33,790
VAT - 54,742
Net wages - 22,303
Other creditors - 9,947
Other creditors - other loans 18,948 -
Other creditors - Pension liability 207 -
Accruals and deferred income 4,500 -
Amounts owed to group undertakings 270,000 -
440,958 122,704
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7. Creditors: Amounts Falling Due After More Than One Year
31 March 2023 30 November 2021
£ £
Bank loans 32,923 46,256
32,923 46,256
8. Share Capital
31 March 2023 30 November 2021
£ £
Allotted, Called up and fully paid 100 100
9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
The above loan is unsecured, interest free and repayable on demand.
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