Acorah Software Products - Accounts Production 14.3.260 false true 31 May 2022 1 June 2021 false true No description of principal activity 1 June 2022 31 May 2023 31 May 2023 SC284983 Mr Bruce Wells Mr Bruce Wells iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC284983 2022-05-31 SC284983 2023-05-31 SC284983 2022-06-01 2023-05-31 SC284983 frs-core:CurrentFinancialInstruments 2023-05-31 SC284983 frs-core:CurrentFinancialInstruments 2022-06-01 2023-05-31 SC284983 frs-core:Non-currentFinancialInstruments 2023-05-31 SC284983 frs-core:Non-currentFinancialInstruments 2022-06-01 2023-05-31 SC284983 frs-core:CurrentFinancialInstruments 2022-06-01 2023-05-31 SC284983 frs-core:CurrentFinancialInstruments 2023-05-31 SC284983 frs-core:AfterOneYear 2022-06-01 2023-05-31 SC284983 frs-core:BetweenOneFiveYears 2022-06-01 2023-05-31 SC284983 frs-core:BetweenOneFiveYears 2023-05-31 SC284983 frs-core:ComputerEquipment 2023-05-31 SC284983 frs-core:ComputerEquipment 2022-06-01 2023-05-31 SC284983 frs-core:ComputerEquipment 2022-05-31 SC284983 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-05-31 SC284983 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-06-01 2023-05-31 SC284983 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-05-31 SC284983 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-05-31 SC284983 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-06-01 2023-05-31 SC284983 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-05-31 SC284983 frs-core:FurnitureFittings 2023-05-31 SC284983 frs-core:FurnitureFittings 2022-06-01 2023-05-31 SC284983 frs-core:FurnitureFittings 2022-05-31 SC284983 frs-core:NetGoodwill 2023-05-31 SC284983 frs-core:NetGoodwill 2022-06-01 2023-05-31 SC284983 frs-core:NetGoodwill 2022-05-31 SC284983 frs-core:InvestmentPropertyIncludedWithinPPE 2023-05-31 SC284983 frs-core:InvestmentPropertyIncludedWithinPPE 2022-06-01 2023-05-31 SC284983 frs-core:InvestmentPropertyIncludedWithinPPE 2022-05-31 SC284983 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-05-31 SC284983 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-06-01 2023-05-31 SC284983 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-05-31 SC284983 frs-core:OwnedOrFreeholdAssets frs-core:LandBuildings 2023-05-31 SC284983 frs-core:OwnedOrFreeholdAssets frs-core:LandBuildings 2022-06-01 2023-05-31 SC284983 frs-core:OwnedOrFreeholdAssets frs-core:LandBuildings 2022-05-31 SC284983 frs-core:MoreThanFiveYears 2022-06-01 2023-05-31 SC284983 frs-core:MoreThanFiveYears 2023-05-31 SC284983 frs-core:MotorVehicles 2023-05-31 SC284983 frs-core:MotorVehicles 2022-06-01 2023-05-31 SC284983 frs-core:MotorVehicles 2022-05-31 SC284983 frs-core:OtherResidualIntangibleAssets 2023-05-31 SC284983 frs-core:OtherResidualIntangibleAssets 2022-06-01 2023-05-31 SC284983 frs-core:OtherResidualIntangibleAssets 2022-05-31 SC284983 frs-core:PlantMachinery 2023-05-31 SC284983 frs-core:PlantMachinery 2022-06-01 2023-05-31 SC284983 frs-core:PlantMachinery 2022-05-31 SC284983 frs-core:Secured 2023-05-31 SC284983 frs-core:Unsecured 2023-05-31 SC284983 frs-core:WithinOneYear 2022-06-01 2023-05-31 SC284983 frs-core:WithinOneYear 2023-05-31 SC284983 frs-core:CapitalRedemptionReserve 2022-06-01 2023-05-31 SC284983 frs-core:CapitalRedemptionReserve 2022-05-31 SC284983 frs-core:CapitalRedemptionReserve 2023-05-31 SC284983 frs-core:OtherReservesSubtotal 2022-06-01 2023-05-31 SC284983 frs-core:OtherReservesSubtotal 2022-05-31 SC284983 frs-core:OtherReservesSubtotal 2023-05-31 SC284983 frs-core:RevaluationReserve 2022-06-01 2023-05-31 SC284983 frs-core:RevaluationReserve 2022-05-31 SC284983 frs-core:RevaluationReserve 2023-05-31 SC284983 frs-core:SharePremium 2022-06-01 2023-05-31 SC284983 frs-core:SharePremium 2022-05-31 SC284983 frs-core:SharePremium 2023-05-31 SC284983 frs-core:ShareCapital 2022-06-01 2023-05-31 SC284983 frs-core:ShareCapital 2022-05-31 SC284983 frs-core:ShareCapital 2023-05-31 SC284983 frs-core:RetainedEarningsAccumulatedLosses 2022-06-01 2023-05-31 SC284983 frs-core:RetainedEarningsAccumulatedLosses 2022-05-31 SC284983 frs-core:RetainedEarningsAccumulatedLosses 2023-05-31 SC284983 frs-bus:HighestPaidDirector 2022-06-01 2023-05-31 SC284983 frs-bus:PrivateLimitedCompanyLtd 2022-06-01 2023-05-31 SC284983 frs-bus:CompanyLimitedByGuarantee 2022-06-01 2023-05-31 SC284983 frs-bus:LimitedLiabilityPartnershipLLP 2022-06-01 2023-05-31 SC284983 frs-bus:FullAccounts 2022-06-01 2023-05-31 SC284983 frs-bus:FilletedAccounts 2022-06-01 2023-05-31 SC284983 frs-bus:Micro-entities 2022-06-01 2023-05-31 SC284983 frs-bus:EntityHasNeverTraded 2022-06-01 2023-05-31 SC284983 frs-bus:EntityNoLongerTradingButTradedInPast 2022-06-01 2023-05-31 SC284983 frs-bus:Audited 2022-06-01 2023-05-31 SC284983 frs-bus:AuditExempt-NoAccountantsReport 2022-06-01 2023-05-31 SC284983 frs-bus:AuditExemptWithAccountantsReport 2022-06-01 2023-05-31 SC284983 frs-bus:OrdinaryShareClass1 2022-06-01 2023-05-31 SC284983 frs-bus:OrdinaryShareClass1 2022-05-31 SC284983 frs-bus:OrdinaryShareClass1 2023-05-31 SC284983 frs-bus:OrdinaryShareClass2 2022-06-01 2023-05-31 SC284983 frs-bus:OrdinaryShareClass2 2022-05-31 SC284983 frs-bus:OrdinaryShareClass2 2023-05-31 SC284983 frs-bus:OrdinaryShareClass3 2022-06-01 2023-05-31 SC284983 frs-bus:OrdinaryShareClass3 2022-05-31 SC284983 frs-bus:OrdinaryShareClass3 2023-05-31 SC284983 frs-bus:OrdinaryShareClass4 2022-06-01 2023-05-31 SC284983 frs-bus:OrdinaryShareClass4 2022-05-31 SC284983 frs-bus:OrdinaryShareClass4 2023-05-31 SC284983 frs-bus:OrdinaryShareClass5 2022-06-01 2023-05-31 SC284983 frs-bus:OrdinaryShareClass5 2022-05-31 SC284983 frs-bus:OrdinaryShareClass5 2023-05-31 SC284983 frs-bus:PreferenceShareClass1 2022-06-01 2023-05-31 SC284983 frs-bus:PreferenceShareClass1 2022-05-31 SC284983 frs-bus:PreferenceShareClass1 2023-05-31 SC284983 frs-bus:PreferenceShareClass2 2022-06-01 2023-05-31 SC284983 frs-bus:PreferenceShareClass2 2022-05-31 SC284983 frs-bus:PreferenceShareClass2 2023-05-31 SC284983 frs-bus:PreferenceShareClass3 2022-06-01 2023-05-31 SC284983 frs-bus:PreferenceShareClass3 2022-05-31 SC284983 frs-bus:PreferenceShareClass3 2023-05-31 SC284983 frs-bus:PreferenceShareClass4 2022-06-01 2023-05-31 SC284983 frs-bus:PreferenceShareClass4 2022-05-31 SC284983 frs-bus:PreferenceShareClass4 2023-05-31 SC284983 frs-bus:PreferenceShareClass5 2022-06-01 2023-05-31 SC284983 frs-bus:PreferenceShareClass5 2022-05-31 SC284983 frs-bus:PreferenceShareClass5 2023-05-31 SC284983 1 2022-06-01 2023-05-31 SC284983 dpl-frs:CostSales 2022-06-01 2023-05-31 SC284983 dpl-frs:CostSales 2022-05-31 SC284983 dpl-frs:CostSales 2023-05-31 SC284983 dpl-frs:DistributionCosts 2022-06-01 2023-05-31 SC284983 dpl-frs:AdministrativeExpenses 2022-06-01 2023-05-31 SC284983 frs-bus:Director1 2022-06-01 2023-05-31 SC284983 frs-bus:Director1 2022-05-31 SC284983 frs-bus:Director1 2023-05-31 SC284983 frs-bus:CompanySecretary1 2022-06-01 2023-05-31 SC284983 1 2022-06-01 2023-05-31 SC284983 frs-core:CurrentFinancialInstruments 1 2023-05-31 SC284983 frs-core:Non-currentFinancialInstruments 1 2023-05-31 SC284983 2 2022-06-01 2023-05-31 SC284983 frs-core:CurrentFinancialInstruments 2 2023-05-31 SC284983 frs-core:Non-currentFinancialInstruments 2 2023-05-31 SC284983 3 2022-06-01 2023-05-31 SC284983 frs-core:CurrentFinancialInstruments 3 2023-05-31 SC284983 frs-core:Non-currentFinancialInstruments 3 2023-05-31 SC284983 4 2022-06-01 2023-05-31 SC284983 frs-core:CurrentFinancialInstruments 4 2023-05-31 SC284983 frs-core:Non-currentFinancialInstruments 4 2023-05-31 SC284983 5 2022-06-01 2023-05-31 SC284983 frs-core:CurrentFinancialInstruments 5 2023-05-31 SC284983 frs-core:Non-currentFinancialInstruments 5 2023-05-31 SC284983 6 2022-06-01 2023-05-31 SC284983 frs-core:CurrentFinancialInstruments 6 2023-05-31 SC284983 frs-core:Non-currentFinancialInstruments 6 2023-05-31 SC284983 7 2022-06-01 2023-05-31 SC284983 frs-core:CurrentFinancialInstruments 7 2023-05-31 SC284983 frs-core:Non-currentFinancialInstruments 7 2023-05-31 SC284983 8 2022-06-01 2023-05-31 SC284983 frs-core:CurrentFinancialInstruments 8 2023-05-31 SC284983 frs-core:Non-currentFinancialInstruments 8 2023-05-31 SC284983 9 2022-06-01 2023-05-31 SC284983 frs-core:CurrentFinancialInstruments 9 2023-05-31 SC284983 frs-core:Non-currentFinancialInstruments 9 2023-05-31 SC284983 10 2022-06-01 2023-05-31 SC284983 frs-core:CurrentFinancialInstruments 10 2023-05-31 SC284983 frs-core:Non-currentFinancialInstruments 10 2023-05-31 SC284983 11 2022-06-01 2023-05-31 SC284983 frs-core:CurrentFinancialInstruments 11 2023-05-31 SC284983 frs-core:Non-currentFinancialInstruments 11 2023-05-31 SC284983 12 2022-06-01 2023-05-31 SC284983 frs-core:CurrentFinancialInstruments 12 2023-05-31 SC284983 frs-core:Non-currentFinancialInstruments 12 2023-05-31 SC284983 13 2022-06-01 2023-05-31 SC284983 frs-core:CurrentFinancialInstruments 13 2023-05-31 SC284983 frs-core:Non-currentFinancialInstruments 13 2023-05-31 SC284983 14 2022-06-01 2023-05-31 SC284983 frs-core:CurrentFinancialInstruments 14 2023-05-31 SC284983 frs-core:Non-currentFinancialInstruments 14 2023-05-31 SC284983 15 2022-06-01 2023-05-31 SC284983 frs-core:CurrentFinancialInstruments 15 2023-05-31 SC284983 frs-core:Non-currentFinancialInstruments 15 2023-05-31 SC284983 16 2022-06-01 2023-05-31 SC284983 frs-core:CurrentFinancialInstruments 16 2023-05-31 SC284983 frs-core:Non-currentFinancialInstruments 16 2023-05-31 SC284983 17 2022-06-01 2023-05-31 SC284983 frs-core:CurrentFinancialInstruments 17 2023-05-31 SC284983 frs-core:Non-currentFinancialInstruments 17 2023-05-31 SC284983 18 2022-06-01 2023-05-31 SC284983 frs-core:CurrentFinancialInstruments 18 2023-05-31 SC284983 frs-core:Non-currentFinancialInstruments 18 2023-05-31 SC284983 19 2022-06-01 2023-05-31 SC284983 frs-core:CurrentFinancialInstruments 19 2023-05-31 SC284983 frs-core:Non-currentFinancialInstruments 19 2023-05-31 SC284983 20 2022-06-01 2023-05-31 SC284983 frs-core:CurrentFinancialInstruments 20 2023-05-31 SC284983 frs-core:Non-currentFinancialInstruments 20 2023-05-31 SC284983 dpl-frs:Item1 2022-06-01 2023-05-31 SC284983 dpl-frs:Item1 2022-05-31 SC284983 dpl-frs:Item1 2023-05-31 SC284983 dpl-frs:CostSales dpl-frs:Item1 2022-06-01 2023-05-31 SC284983 dpl-frs:CostSales dpl-frs:Item1 2022-05-31 SC284983 dpl-frs:CostSales dpl-frs:Item1 2023-05-31 SC284983 dpl-frs:DistributionCosts dpl-frs:Item1 2022-06-01 2023-05-31 SC284983 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-06-01 2023-05-31 SC284983 dpl-frs:Item2 2022-06-01 2023-05-31 SC284983 dpl-frs:Item2 2022-05-31 SC284983 dpl-frs:Item2 2023-05-31 SC284983 dpl-frs:CostSales dpl-frs:Item2 2022-06-01 2023-05-31 SC284983 dpl-frs:CostSales dpl-frs:Item2 2022-05-31 SC284983 dpl-frs:CostSales dpl-frs:Item2 2023-05-31 SC284983 dpl-frs:DistributionCosts dpl-frs:Item2 2022-06-01 2023-05-31 SC284983 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-06-01 2023-05-31 SC284983 dpl-frs:Item3 2022-06-01 2023-05-31 SC284983 dpl-frs:Item3 2022-05-31 SC284983 dpl-frs:Item3 2023-05-31 SC284983 dpl-frs:CostSales dpl-frs:Item3 2022-06-01 2023-05-31 SC284983 dpl-frs:CostSales dpl-frs:Item3 2022-05-31 SC284983 dpl-frs:CostSales dpl-frs:Item3 2023-05-31 SC284983 dpl-frs:DistributionCosts dpl-frs:Item3 2022-06-01 2023-05-31 SC284983 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-06-01 2023-05-31 SC284983 dpl-frs:Item4 2022-06-01 2023-05-31 SC284983 dpl-frs:Item4 2022-05-31 SC284983 dpl-frs:Item4 2023-05-31 SC284983 dpl-frs:CostSales dpl-frs:Item4 2022-06-01 2023-05-31 SC284983 dpl-frs:CostSales dpl-frs:Item4 2022-05-31 SC284983 dpl-frs:CostSales dpl-frs:Item4 2023-05-31 SC284983 dpl-frs:DistributionCosts dpl-frs:Item4 2022-06-01 2023-05-31 SC284983 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-06-01 2023-05-31 SC284983 dpl-frs:Item5 2022-06-01 2023-05-31 SC284983 dpl-frs:Item5 2022-05-31 SC284983 dpl-frs:Item5 2023-05-31 SC284983 dpl-frs:CostSales dpl-frs:Item5 2022-06-01 2023-05-31 SC284983 dpl-frs:CostSales dpl-frs:Item5 2022-05-31 SC284983 dpl-frs:CostSales dpl-frs:Item5 2023-05-31 SC284983 dpl-frs:DistributionCosts dpl-frs:Item5 2022-06-01 2023-05-31 SC284983 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-06-01 2023-05-31 SC284983 dpl-frs:Item6 2022-06-01 2023-05-31 SC284983 dpl-frs:Item6 2022-05-31 SC284983 dpl-frs:Item6 2023-05-31 SC284983 dpl-frs:CostSales dpl-frs:Item6 2022-06-01 2023-05-31 SC284983 dpl-frs:CostSales dpl-frs:Item6 2022-05-31 SC284983 dpl-frs:CostSales dpl-frs:Item6 2023-05-31 SC284983 dpl-frs:DistributionCosts dpl-frs:Item6 2022-06-01 2023-05-31 SC284983 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-06-01 2023-05-31 SC284983 dpl-frs:Item7 2022-06-01 2023-05-31 SC284983 dpl-frs:Item7 2022-05-31 SC284983 dpl-frs:Item7 2023-05-31 SC284983 dpl-frs:CostSales dpl-frs:Item7 2022-06-01 2023-05-31 SC284983 dpl-frs:CostSales dpl-frs:Item7 2022-05-31 SC284983 dpl-frs:CostSales dpl-frs:Item7 2023-05-31 SC284983 dpl-frs:DistributionCosts dpl-frs:Item7 2022-06-01 2023-05-31 SC284983 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-06-01 2023-05-31 SC284983 dpl-frs:Item8 2022-06-01 2023-05-31 SC284983 dpl-frs:Item8 2022-05-31 SC284983 dpl-frs:Item8 2023-05-31 SC284983 dpl-frs:CostSales dpl-frs:Item8 2022-06-01 2023-05-31 SC284983 dpl-frs:CostSales dpl-frs:Item8 2022-05-31 SC284983 dpl-frs:CostSales dpl-frs:Item8 2023-05-31 SC284983 dpl-frs:DistributionCosts dpl-frs:Item8 2022-06-01 2023-05-31 SC284983 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-06-01 2023-05-31 SC284983 dpl-frs:Item9 2022-06-01 2023-05-31 SC284983 dpl-frs:Item9 2022-05-31 SC284983 dpl-frs:Item9 2023-05-31 SC284983 dpl-frs:CostSales dpl-frs:Item9 2022-06-01 2023-05-31 SC284983 dpl-frs:CostSales dpl-frs:Item9 2022-05-31 SC284983 dpl-frs:CostSales dpl-frs:Item9 2023-05-31 SC284983 dpl-frs:DistributionCosts dpl-frs:Item9 2022-06-01 2023-05-31 SC284983 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-06-01 2023-05-31 SC284983 dpl-frs:Item10 2022-06-01 2023-05-31 SC284983 dpl-frs:Item10 2022-05-31 SC284983 dpl-frs:Item10 2023-05-31 SC284983 dpl-frs:CostSales dpl-frs:Item10 2022-06-01 2023-05-31 SC284983 dpl-frs:CostSales dpl-frs:Item10 2022-05-31 SC284983 dpl-frs:CostSales dpl-frs:Item10 2023-05-31 SC284983 dpl-frs:DistributionCosts dpl-frs:Item10 2022-06-01 2023-05-31 SC284983 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-06-01 2023-05-31 SC284983 dpl-frs:Item11 2022-06-01 2023-05-31 SC284983 dpl-frs:Item11 2022-05-31 SC284983 dpl-frs:Item11 2023-05-31 SC284983 dpl-frs:CostSales dpl-frs:Item11 2022-06-01 2023-05-31 SC284983 dpl-frs:CostSales dpl-frs:Item11 2022-05-31 SC284983 dpl-frs:CostSales dpl-frs:Item11 2023-05-31 SC284983 dpl-frs:DistributionCosts dpl-frs:Item11 2022-06-01 2023-05-31 SC284983 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-06-01 2023-05-31 SC284983 dpl-frs:Item12 2022-06-01 2023-05-31 SC284983 dpl-frs:Item12 2022-05-31 SC284983 dpl-frs:Item12 2023-05-31 SC284983 dpl-frs:CostSales dpl-frs:Item12 2022-06-01 2023-05-31 SC284983 dpl-frs:CostSales dpl-frs:Item12 2022-05-31 SC284983 dpl-frs:CostSales dpl-frs:Item12 2023-05-31 SC284983 dpl-frs:DistributionCosts dpl-frs:Item12 2022-06-01 2023-05-31 SC284983 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-06-01 2023-05-31 SC284983 1 2022-06-01 2023-05-31 SC284983 frs-countries:Scotland 2022-06-01 2023-05-31 SC284983 2021-05-31 SC284983 2022-05-31 SC284983 2021-06-01 2022-05-31 SC284983 frs-core:CurrentFinancialInstruments 2022-05-31 SC284983 frs-core:CurrentFinancialInstruments 2021-06-01 2022-05-31 SC284983 frs-core:Non-currentFinancialInstruments 2022-05-31 SC284983 frs-core:Non-currentFinancialInstruments 2021-06-01 2022-05-31 SC284983 frs-core:CurrentFinancialInstruments 2021-06-01 2022-05-31 SC284983 frs-core:CurrentFinancialInstruments 2022-05-31 SC284983 frs-core:AfterOneYear 2021-06-01 2022-05-31 SC284983 frs-core:BetweenOneFiveYears 2021-06-01 2022-05-31 SC284983 frs-core:BetweenOneFiveYears 2022-05-31 SC284983 frs-core:ComputerEquipment 2022-05-31 SC284983 frs-core:ComputerEquipment 2021-06-01 2022-05-31 SC284983 frs-core:ComputerEquipment 2021-05-31 SC284983 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-05-31 SC284983 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-06-01 2022-05-31 SC284983 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-05-31 SC284983 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-05-31 SC284983 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-06-01 2022-05-31 SC284983 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-05-31 SC284983 frs-core:FurnitureFittings 2022-05-31 SC284983 frs-core:FurnitureFittings 2021-06-01 2022-05-31 SC284983 frs-core:FurnitureFittings 2021-05-31 SC284983 frs-core:NetGoodwill 2022-05-31 SC284983 frs-core:NetGoodwill 2021-06-01 2022-05-31 SC284983 frs-core:NetGoodwill 2021-05-31 SC284983 frs-core:InvestmentPropertyIncludedWithinPPE 2022-05-31 SC284983 frs-core:InvestmentPropertyIncludedWithinPPE 2021-06-01 2022-05-31 SC284983 frs-core:InvestmentPropertyIncludedWithinPPE 2021-05-31 SC284983 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-05-31 SC284983 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-06-01 2022-05-31 SC284983 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-05-31 SC284983 frs-core:OwnedOrFreeholdAssets frs-core:LandBuildings 2022-05-31 SC284983 frs-core:OwnedOrFreeholdAssets frs-core:LandBuildings 2021-06-01 2022-05-31 SC284983 frs-core:OwnedOrFreeholdAssets frs-core:LandBuildings 2021-05-31 SC284983 frs-core:MoreThanFiveYears 2021-06-01 2022-05-31 SC284983 frs-core:MoreThanFiveYears 2022-05-31 SC284983 frs-core:MotorVehicles 2022-05-31 SC284983 frs-core:MotorVehicles 2021-06-01 2022-05-31 SC284983 frs-core:MotorVehicles 2021-05-31 SC284983 frs-core:OtherResidualIntangibleAssets 2022-05-31 SC284983 frs-core:OtherResidualIntangibleAssets 2021-06-01 2022-05-31 SC284983 frs-core:OtherResidualIntangibleAssets 2021-05-31 SC284983 frs-core:PlantMachinery 2022-05-31 SC284983 frs-core:PlantMachinery 2021-06-01 2022-05-31 SC284983 frs-core:PlantMachinery 2021-05-31 SC284983 frs-core:Secured 2022-05-31 SC284983 frs-core:Unsecured 2022-05-31 SC284983 frs-core:WithinOneYear 2021-06-01 2022-05-31 SC284983 frs-core:WithinOneYear 2022-05-31 SC284983 frs-core:CapitalRedemptionReserve 2021-06-01 2022-05-31 SC284983 frs-core:CapitalRedemptionReserve 2021-05-31 SC284983 frs-core:CapitalRedemptionReserve 2022-05-31 SC284983 frs-core:OtherReservesSubtotal 2021-06-01 2022-05-31 SC284983 frs-core:OtherReservesSubtotal 2021-05-31 SC284983 frs-core:OtherReservesSubtotal 2022-05-31 SC284983 frs-core:RevaluationReserve 2021-06-01 2022-05-31 SC284983 frs-core:RevaluationReserve 2021-05-31 SC284983 frs-core:RevaluationReserve 2022-05-31 SC284983 frs-core:SharePremium 2021-06-01 2022-05-31 SC284983 frs-core:SharePremium 2021-05-31 SC284983 frs-core:SharePremium 2022-05-31 SC284983 frs-core:ShareCapital 2021-06-01 2022-05-31 SC284983 frs-core:ShareCapital 2021-05-31 SC284983 frs-core:ShareCapital 2022-05-31 SC284983 frs-core:RetainedEarningsAccumulatedLosses 2021-06-01 2022-05-31 SC284983 frs-core:RetainedEarningsAccumulatedLosses 2021-05-31 SC284983 frs-core:RetainedEarningsAccumulatedLosses 2022-05-31 SC284983 frs-bus:HighestPaidDirector 2021-06-01 2022-05-31 SC284983 frs-bus:PrivateLimitedCompanyLtd 2021-06-01 2022-05-31 SC284983 frs-bus:CompanyLimitedByGuarantee 2021-06-01 2022-05-31 SC284983 frs-bus:LimitedLiabilityPartnershipLLP 2021-06-01 2022-05-31 SC284983 frs-bus:FullAccounts 2021-06-01 2022-05-31 SC284983 frs-bus:FilletedAccounts 2021-06-01 2022-05-31 SC284983 frs-bus:Micro-entities 2021-06-01 2022-05-31 SC284983 frs-bus:EntityHasNeverTraded 2021-06-01 2022-05-31 SC284983 frs-bus:EntityNoLongerTradingButTradedInPast 2021-06-01 2022-05-31 SC284983 frs-bus:Audited 2021-06-01 2022-05-31 SC284983 frs-bus:AuditExempt-NoAccountantsReport 2021-06-01 2022-05-31 SC284983 frs-bus:AuditExemptWithAccountantsReport 2021-06-01 2022-05-31 SC284983 frs-bus:OrdinaryShareClass1 2021-06-01 2022-05-31 SC284983 frs-bus:OrdinaryShareClass1 2021-05-31 SC284983 frs-bus:OrdinaryShareClass1 2022-05-31 SC284983 frs-bus:OrdinaryShareClass2 2021-06-01 2022-05-31 SC284983 frs-bus:OrdinaryShareClass2 2021-05-31 SC284983 frs-bus:OrdinaryShareClass2 2022-05-31 SC284983 frs-bus:OrdinaryShareClass3 2021-06-01 2022-05-31 SC284983 frs-bus:OrdinaryShareClass3 2021-05-31 SC284983 frs-bus:OrdinaryShareClass3 2022-05-31 SC284983 frs-bus:OrdinaryShareClass4 2021-06-01 2022-05-31 SC284983 frs-bus:OrdinaryShareClass4 2021-05-31 SC284983 frs-bus:OrdinaryShareClass4 2022-05-31 SC284983 frs-bus:OrdinaryShareClass5 2021-06-01 2022-05-31 SC284983 frs-bus:OrdinaryShareClass5 2021-05-31 SC284983 frs-bus:OrdinaryShareClass5 2022-05-31 SC284983 frs-bus:PreferenceShareClass1 2021-06-01 2022-05-31 SC284983 frs-bus:PreferenceShareClass1 2021-05-31 SC284983 frs-bus:PreferenceShareClass1 2022-05-31 SC284983 frs-bus:PreferenceShareClass2 2021-06-01 2022-05-31 SC284983 frs-bus:PreferenceShareClass2 2021-05-31 SC284983 frs-bus:PreferenceShareClass2 2022-05-31 SC284983 frs-bus:PreferenceShareClass3 2021-06-01 2022-05-31 SC284983 frs-bus:PreferenceShareClass3 2021-05-31 SC284983 frs-bus:PreferenceShareClass3 2022-05-31 SC284983 frs-bus:PreferenceShareClass4 2021-06-01 2022-05-31 SC284983 frs-bus:PreferenceShareClass4 2021-05-31 SC284983 frs-bus:PreferenceShareClass4 2022-05-31 SC284983 frs-bus:PreferenceShareClass5 2021-06-01 2022-05-31 SC284983 frs-bus:PreferenceShareClass5 2021-05-31 SC284983 frs-bus:PreferenceShareClass5 2022-05-31 SC284983 1 2021-06-01 2022-05-31 SC284983 dpl-frs:CostSales 2021-06-01 2022-05-31 SC284983 dpl-frs:CostSales 2021-05-31 SC284983 dpl-frs:CostSales 2022-05-31 SC284983 dpl-frs:DistributionCosts 2021-06-01 2022-05-31 SC284983 dpl-frs:AdministrativeExpenses 2021-06-01 2022-05-31 SC284983 frs-bus:Director1 2021-06-01 2022-05-31 SC284983 frs-bus:Director1 2021-05-31 SC284983 frs-bus:Director1 2022-05-31 SC284983 frs-bus:CompanySecretary1 2021-06-01 2022-05-31 SC284983 1 2021-06-01 2022-05-31 SC284983 frs-core:CurrentFinancialInstruments 1 2022-05-31 SC284983 frs-core:Non-currentFinancialInstruments 1 2022-05-31 SC284983 2 2021-06-01 2022-05-31 SC284983 frs-core:CurrentFinancialInstruments 2 2022-05-31 SC284983 frs-core:Non-currentFinancialInstruments 2 2022-05-31 SC284983 3 2021-06-01 2022-05-31 SC284983 frs-core:CurrentFinancialInstruments 3 2022-05-31 SC284983 frs-core:Non-currentFinancialInstruments 3 2022-05-31 SC284983 4 2021-06-01 2022-05-31 SC284983 frs-core:CurrentFinancialInstruments 4 2022-05-31 SC284983 frs-core:Non-currentFinancialInstruments 4 2022-05-31 SC284983 5 2021-06-01 2022-05-31 SC284983 frs-core:CurrentFinancialInstruments 5 2022-05-31 SC284983 frs-core:Non-currentFinancialInstruments 5 2022-05-31 SC284983 6 2021-06-01 2022-05-31 SC284983 frs-core:CurrentFinancialInstruments 6 2022-05-31 SC284983 frs-core:Non-currentFinancialInstruments 6 2022-05-31 SC284983 7 2021-06-01 2022-05-31 SC284983 frs-core:CurrentFinancialInstruments 7 2022-05-31 SC284983 frs-core:Non-currentFinancialInstruments 7 2022-05-31 SC284983 8 2021-06-01 2022-05-31 SC284983 frs-core:CurrentFinancialInstruments 8 2022-05-31 SC284983 frs-core:Non-currentFinancialInstruments 8 2022-05-31 SC284983 9 2021-06-01 2022-05-31 SC284983 frs-core:CurrentFinancialInstruments 9 2022-05-31 SC284983 frs-core:Non-currentFinancialInstruments 9 2022-05-31 SC284983 10 2021-06-01 2022-05-31 SC284983 frs-core:CurrentFinancialInstruments 10 2022-05-31 SC284983 frs-core:Non-currentFinancialInstruments 10 2022-05-31 SC284983 11 2021-06-01 2022-05-31 SC284983 frs-core:CurrentFinancialInstruments 11 2022-05-31 SC284983 frs-core:Non-currentFinancialInstruments 11 2022-05-31 SC284983 12 2021-06-01 2022-05-31 SC284983 frs-core:CurrentFinancialInstruments 12 2022-05-31 SC284983 frs-core:Non-currentFinancialInstruments 12 2022-05-31 SC284983 13 2021-06-01 2022-05-31 SC284983 frs-core:CurrentFinancialInstruments 13 2022-05-31 SC284983 frs-core:Non-currentFinancialInstruments 13 2022-05-31 SC284983 14 2021-06-01 2022-05-31 SC284983 frs-core:CurrentFinancialInstruments 14 2022-05-31 SC284983 frs-core:Non-currentFinancialInstruments 14 2022-05-31 SC284983 15 2021-06-01 2022-05-31 SC284983 frs-core:CurrentFinancialInstruments 15 2022-05-31 SC284983 frs-core:Non-currentFinancialInstruments 15 2022-05-31 SC284983 16 2021-06-01 2022-05-31 SC284983 frs-core:CurrentFinancialInstruments 16 2022-05-31 SC284983 frs-core:Non-currentFinancialInstruments 16 2022-05-31 SC284983 17 2021-06-01 2022-05-31 SC284983 frs-core:CurrentFinancialInstruments 17 2022-05-31 SC284983 frs-core:Non-currentFinancialInstruments 17 2022-05-31 SC284983 18 2021-06-01 2022-05-31 SC284983 frs-core:CurrentFinancialInstruments 18 2022-05-31 SC284983 frs-core:Non-currentFinancialInstruments 18 2022-05-31 SC284983 19 2021-06-01 2022-05-31 SC284983 frs-core:CurrentFinancialInstruments 19 2022-05-31 SC284983 frs-core:Non-currentFinancialInstruments 19 2022-05-31 SC284983 20 2021-06-01 2022-05-31 SC284983 frs-core:CurrentFinancialInstruments 20 2022-05-31 SC284983 frs-core:Non-currentFinancialInstruments 20 2022-05-31 SC284983 dpl-frs:Item1 2021-06-01 2022-05-31 SC284983 dpl-frs:Item1 2021-05-31 SC284983 dpl-frs:Item1 2022-05-31 SC284983 dpl-frs:CostSales dpl-frs:Item1 2021-06-01 2022-05-31 SC284983 dpl-frs:CostSales dpl-frs:Item1 2021-05-31 SC284983 dpl-frs:CostSales dpl-frs:Item1 2022-05-31 SC284983 dpl-frs:DistributionCosts dpl-frs:Item1 2021-06-01 2022-05-31 SC284983 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-06-01 2022-05-31 SC284983 dpl-frs:Item2 2021-06-01 2022-05-31 SC284983 dpl-frs:Item2 2021-05-31 SC284983 dpl-frs:Item2 2022-05-31 SC284983 dpl-frs:CostSales dpl-frs:Item2 2021-06-01 2022-05-31 SC284983 dpl-frs:CostSales dpl-frs:Item2 2021-05-31 SC284983 dpl-frs:CostSales dpl-frs:Item2 2022-05-31 SC284983 dpl-frs:DistributionCosts dpl-frs:Item2 2021-06-01 2022-05-31 SC284983 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-06-01 2022-05-31 SC284983 dpl-frs:Item3 2021-06-01 2022-05-31 SC284983 dpl-frs:Item3 2021-05-31 SC284983 dpl-frs:Item3 2022-05-31 SC284983 dpl-frs:CostSales dpl-frs:Item3 2021-06-01 2022-05-31 SC284983 dpl-frs:CostSales dpl-frs:Item3 2021-05-31 SC284983 dpl-frs:CostSales dpl-frs:Item3 2022-05-31 SC284983 dpl-frs:DistributionCosts dpl-frs:Item3 2021-06-01 2022-05-31 SC284983 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-06-01 2022-05-31 SC284983 dpl-frs:Item4 2021-06-01 2022-05-31 SC284983 dpl-frs:Item4 2021-05-31 SC284983 dpl-frs:Item4 2022-05-31 SC284983 dpl-frs:CostSales dpl-frs:Item4 2021-06-01 2022-05-31 SC284983 dpl-frs:CostSales dpl-frs:Item4 2021-05-31 SC284983 dpl-frs:CostSales dpl-frs:Item4 2022-05-31 SC284983 dpl-frs:DistributionCosts dpl-frs:Item4 2021-06-01 2022-05-31 SC284983 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-06-01 2022-05-31 SC284983 dpl-frs:Item5 2021-06-01 2022-05-31 SC284983 dpl-frs:Item5 2021-05-31 SC284983 dpl-frs:Item5 2022-05-31 SC284983 dpl-frs:CostSales dpl-frs:Item5 2021-06-01 2022-05-31 SC284983 dpl-frs:CostSales dpl-frs:Item5 2021-05-31 SC284983 dpl-frs:CostSales dpl-frs:Item5 2022-05-31 SC284983 dpl-frs:DistributionCosts dpl-frs:Item5 2021-06-01 2022-05-31 SC284983 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-06-01 2022-05-31 SC284983 dpl-frs:Item6 2021-06-01 2022-05-31 SC284983 dpl-frs:Item6 2021-05-31 SC284983 dpl-frs:Item6 2022-05-31 SC284983 dpl-frs:CostSales dpl-frs:Item6 2021-06-01 2022-05-31 SC284983 dpl-frs:CostSales dpl-frs:Item6 2021-05-31 SC284983 dpl-frs:CostSales dpl-frs:Item6 2022-05-31 SC284983 dpl-frs:DistributionCosts dpl-frs:Item6 2021-06-01 2022-05-31 SC284983 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-06-01 2022-05-31 SC284983 dpl-frs:Item7 2021-06-01 2022-05-31 SC284983 dpl-frs:Item7 2021-05-31 SC284983 dpl-frs:Item7 2022-05-31 SC284983 dpl-frs:CostSales dpl-frs:Item7 2021-06-01 2022-05-31 SC284983 dpl-frs:CostSales dpl-frs:Item7 2021-05-31 SC284983 dpl-frs:CostSales dpl-frs:Item7 2022-05-31 SC284983 dpl-frs:DistributionCosts dpl-frs:Item7 2021-06-01 2022-05-31 SC284983 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-06-01 2022-05-31 SC284983 dpl-frs:Item8 2021-06-01 2022-05-31 SC284983 dpl-frs:Item8 2021-05-31 SC284983 dpl-frs:Item8 2022-05-31 SC284983 dpl-frs:CostSales dpl-frs:Item8 2021-06-01 2022-05-31 SC284983 dpl-frs:CostSales dpl-frs:Item8 2021-05-31 SC284983 dpl-frs:CostSales dpl-frs:Item8 2022-05-31 SC284983 dpl-frs:DistributionCosts dpl-frs:Item8 2021-06-01 2022-05-31 SC284983 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-06-01 2022-05-31 SC284983 dpl-frs:Item9 2021-06-01 2022-05-31 SC284983 dpl-frs:Item9 2021-05-31 SC284983 dpl-frs:Item9 2022-05-31 SC284983 dpl-frs:CostSales dpl-frs:Item9 2021-06-01 2022-05-31 SC284983 dpl-frs:CostSales dpl-frs:Item9 2021-05-31 SC284983 dpl-frs:CostSales dpl-frs:Item9 2022-05-31 SC284983 dpl-frs:DistributionCosts dpl-frs:Item9 2021-06-01 2022-05-31 SC284983 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-06-01 2022-05-31 SC284983 dpl-frs:Item10 2021-06-01 2022-05-31 SC284983 dpl-frs:Item10 2021-05-31 SC284983 dpl-frs:Item10 2022-05-31 SC284983 dpl-frs:CostSales dpl-frs:Item10 2021-06-01 2022-05-31 SC284983 dpl-frs:CostSales dpl-frs:Item10 2021-05-31 SC284983 dpl-frs:CostSales dpl-frs:Item10 2022-05-31 SC284983 dpl-frs:DistributionCosts dpl-frs:Item10 2021-06-01 2022-05-31 SC284983 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-06-01 2022-05-31 SC284983 dpl-frs:Item11 2021-06-01 2022-05-31 SC284983 dpl-frs:Item11 2021-05-31 SC284983 dpl-frs:Item11 2022-05-31 SC284983 dpl-frs:CostSales dpl-frs:Item11 2021-06-01 2022-05-31 SC284983 dpl-frs:CostSales dpl-frs:Item11 2021-05-31 SC284983 dpl-frs:CostSales dpl-frs:Item11 2022-05-31 SC284983 dpl-frs:DistributionCosts dpl-frs:Item11 2021-06-01 2022-05-31 SC284983 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-06-01 2022-05-31 SC284983 dpl-frs:Item12 2021-06-01 2022-05-31 SC284983 dpl-frs:Item12 2021-05-31 SC284983 dpl-frs:Item12 2022-05-31 SC284983 dpl-frs:CostSales dpl-frs:Item12 2021-06-01 2022-05-31 SC284983 dpl-frs:CostSales dpl-frs:Item12 2021-05-31 SC284983 dpl-frs:CostSales dpl-frs:Item12 2022-05-31 SC284983 dpl-frs:DistributionCosts dpl-frs:Item12 2021-06-01 2022-05-31 SC284983 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-06-01 2022-05-31 SC284983 1 2021-06-01 2022-05-31 SC284983 frs-countries:Scotland 2021-06-01 2022-05-31
Registered number: SC284983
Wells & Co. (Fine Jewellers) Limited
Unaudited Financial Statements
For The Year Ended 31 May 2023
The Hansen Company
28 Field Road
Busby
Glasgow
G76 8SE
Company Information
Director Mr Bruce Wells
Secretary Mr Bruce Wells
Company Number SC284983
Registered Office 26 New Kirk Road
Bearsden
Glasgow
G61 3SJ
Accountants The Hansen Company
28 Field Road
Busby
Glasgow
G76 8SE
Page 1
Accountant's Report
Report to the director on the preparation of the unaudited statutory accounts of Wells & Co. (Fine Jewellers) Limited For The Year Ended 31 May 2023
In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Wells & Co. (Fine Jewellers) Limited For The Year Ended 31 May 2023 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the accounting records and from information and explanations you have given to us.
As a practising member of the Institute of Chartered Accountants of Scotland, we are subject to its ethical and other professional requirements which are detailed at www.icas.org.uk/accountspreparationguidance.
This report is made solely to the director of Wells & Co. (Fine Jewellers) Limited , as a body, in accordance with the terms of our latest engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Wells & Co. (Fine Jewellers) Limited and state those matters that we have agreed to state to the director of Wells & Co. (Fine Jewellers) Limited , as a body, in this report in accordance with the requirements of the Institute of Chartered Accountants of Scotland as detailed at http://www.icas.com/accountspreparationguidance. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Wells & Co. (Fine Jewellers) Limited and its director, as a body, for our work or for this report.
It is your duty to ensure that Wells & Co. (Fine Jewellers) Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Wells & Co. (Fine Jewellers) Limited . You consider that Wells & Co. (Fine Jewellers) Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of Wells & Co. (Fine Jewellers) Limited . 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
19/02/2024
The Hansen Company
28 Field Road
Busby
Glasgow
G76 8SE
Page 1
Page 2
Balance Sheet
Registered number: SC284983
2023 2022
£ £
Fixed assets 15,253 12,677
Current assets 92,221 128,578
Prepayments and accrued income 23,700 24,989
Creditors: Amounts Falling Due Within One Year (177,829 ) (122,831 )
NET CURRENT ASSETS (LIABILITIES) (61,908 ) 30,736
TOTAL ASSETS LESS CURRENT LIABILITIES (46,655 ) 43,413
Creditors: Amounts Falling After More Than One Year (9,167 ) (21,232 )
Accruals and deferred income (15,342 ) (16,508 )
NET (LIABILITIES)/ASSETS (71,164 ) 5,673
CAPITAL AND RESERVES (71,164 ) 5,673

Notes

1. Average Number of Employees
Average number of employees, including directors, during the year was as follows:
2023 2022
Office and administration 4 4
4 4
2. General Information
Wells & Co. (Fine Jewellers) Limited is a private company, limited by shares, incorporated in Scotland, registered number SC284983 . The registered office is 26 New Kirk Road, Bearsden, Glasgow, G61 3SJ.
Page 2
Page 3
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 in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
On behalf of the board
Mr Bruce Wells
Director
19/02/2024
Page 3