Acorah Software Products - Accounts Production 14.3.260 false true 31 March 2022 8 December 2020 false 1 April 2022 31 March 2023 31 March 2023 13070778 A F Bolton V Ferrett iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13070778 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-03-31 13070778 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-03-31 13070778 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-03-31 13070778 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-03-31 13070778 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-04-01 2023-03-31 13070778 frs-core:AllSubsidiaries 2022-04-01 2023-03-31 13070778 frs-core:KeyManagementPersonnel 2022-04-01 2023-03-31 13070778 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-04-01 2023-03-31 13070778 frs-core:OtherRelatedParties 2022-04-01 2023-03-31 13070778 2022-03-31 13070778 2023-03-31 13070778 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dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-04-01 2023-03-31 13070778 dpl-frs:Item5 2022-04-01 2023-03-31 13070778 dpl-frs:Item5 2022-03-31 13070778 dpl-frs:Item5 2023-03-31 13070778 dpl-frs:CostSales dpl-frs:Item5 2022-04-01 2023-03-31 13070778 dpl-frs:CostSales dpl-frs:Item5 2022-03-31 13070778 dpl-frs:CostSales dpl-frs:Item5 2023-03-31 13070778 dpl-frs:DistributionCosts dpl-frs:Item5 2022-04-01 2023-03-31 13070778 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-04-01 2023-03-31 13070778 dpl-frs:Item6 2022-04-01 2023-03-31 13070778 dpl-frs:Item6 2022-03-31 13070778 dpl-frs:Item6 2023-03-31 13070778 dpl-frs:CostSales dpl-frs:Item6 2022-04-01 2023-03-31 13070778 dpl-frs:CostSales dpl-frs:Item6 2022-03-31 13070778 dpl-frs:CostSales dpl-frs:Item6 2023-03-31 13070778 dpl-frs:DistributionCosts dpl-frs:Item6 2022-04-01 2023-03-31 13070778 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-04-01 2023-03-31 13070778 dpl-frs:Item7 2022-04-01 2023-03-31 13070778 dpl-frs:Item7 2022-03-31 13070778 dpl-frs:Item7 2023-03-31 13070778 dpl-frs:CostSales dpl-frs:Item7 2022-04-01 2023-03-31 13070778 dpl-frs:CostSales dpl-frs:Item7 2022-03-31 13070778 dpl-frs:CostSales dpl-frs:Item7 2023-03-31 13070778 dpl-frs:DistributionCosts dpl-frs:Item7 2022-04-01 2023-03-31 13070778 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-04-01 2023-03-31 13070778 dpl-frs:Item8 2022-04-01 2023-03-31 13070778 dpl-frs:Item8 2022-03-31 13070778 dpl-frs:Item8 2023-03-31 13070778 dpl-frs:CostSales dpl-frs:Item8 2022-04-01 2023-03-31 13070778 dpl-frs:CostSales dpl-frs:Item8 2022-03-31 13070778 dpl-frs:CostSales dpl-frs:Item8 2023-03-31 13070778 dpl-frs:DistributionCosts dpl-frs:Item8 2022-04-01 2023-03-31 13070778 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-04-01 2023-03-31 13070778 dpl-frs:Item9 2022-04-01 2023-03-31 13070778 dpl-frs:Item9 2022-03-31 13070778 dpl-frs:Item9 2023-03-31 13070778 dpl-frs:CostSales dpl-frs:Item9 2022-04-01 2023-03-31 13070778 dpl-frs:CostSales dpl-frs:Item9 2022-03-31 13070778 dpl-frs:CostSales dpl-frs:Item9 2023-03-31 13070778 dpl-frs:DistributionCosts dpl-frs:Item9 2022-04-01 2023-03-31 13070778 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-04-01 2023-03-31 13070778 dpl-frs:Item10 2022-04-01 2023-03-31 13070778 dpl-frs:Item10 2022-03-31 13070778 dpl-frs:Item10 2023-03-31 13070778 dpl-frs:CostSales dpl-frs:Item10 2022-04-01 2023-03-31 13070778 dpl-frs:CostSales dpl-frs:Item10 2022-03-31 13070778 dpl-frs:CostSales dpl-frs:Item10 2023-03-31 13070778 dpl-frs:DistributionCosts dpl-frs:Item10 2022-04-01 2023-03-31 13070778 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-04-01 2023-03-31 13070778 dpl-frs:Item11 2022-04-01 2023-03-31 13070778 dpl-frs:Item11 2022-03-31 13070778 dpl-frs:Item11 2023-03-31 13070778 dpl-frs:CostSales dpl-frs:Item11 2022-04-01 2023-03-31 13070778 dpl-frs:CostSales dpl-frs:Item11 2022-03-31 13070778 dpl-frs:CostSales dpl-frs:Item11 2023-03-31 13070778 dpl-frs:DistributionCosts dpl-frs:Item11 2022-04-01 2023-03-31 13070778 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-04-01 2023-03-31 13070778 dpl-frs:Item12 2022-04-01 2023-03-31 13070778 dpl-frs:Item12 2022-03-31 13070778 dpl-frs:Item12 2023-03-31 13070778 dpl-frs:CostSales dpl-frs:Item12 2022-04-01 2023-03-31 13070778 dpl-frs:CostSales dpl-frs:Item12 2022-03-31 13070778 dpl-frs:CostSales dpl-frs:Item12 2023-03-31 13070778 dpl-frs:DistributionCosts dpl-frs:Item12 2022-04-01 2023-03-31 13070778 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-04-01 2023-03-31 13070778 1 2022-04-01 2023-03-31 13070778 frs-countries:EnglandWales 2022-04-01 2023-03-31 13070778 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2020-12-07 13070778 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-03-31 13070778 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-03-31 13070778 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-03-31 13070778 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2020-12-08 2022-03-31 13070778 frs-core:AllSubsidiaries 2020-12-08 2022-03-31 13070778 frs-core:KeyManagementPersonnel 2020-12-08 2022-03-31 13070778 frs-core:EntitiesControlledByKeyManagementPersonnel 2020-12-08 2022-03-31 13070778 frs-core:OtherRelatedParties 2020-12-08 2022-03-31 13070778 2020-12-07 13070778 2022-03-31 13070778 2020-12-08 2022-03-31 13070778 frs-core:CurrentFinancialInstruments 2022-03-31 13070778 frs-core:CurrentFinancialInstruments 2020-12-08 2022-03-31 13070778 frs-core:Non-currentFinancialInstruments 2022-03-31 13070778 frs-core:Non-currentFinancialInstruments 2020-12-08 2022-03-31 13070778 frs-core:CurrentFinancialInstruments 2020-12-08 2022-03-31 13070778 frs-core:CurrentFinancialInstruments 2022-03-31 13070778 frs-core:AfterOneYear 2020-12-08 2022-03-31 13070778 frs-core:BetweenOneFiveYears 2020-12-08 2022-03-31 13070778 frs-core:BetweenOneFiveYears 2022-03-31 13070778 frs-core:ComputerEquipment 2022-03-31 13070778 frs-core:ComputerEquipment 2020-12-08 2022-03-31 13070778 frs-core:ComputerEquipment 2020-12-07 13070778 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-03-31 13070778 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2020-12-08 2022-03-31 13070778 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2020-12-07 13070778 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-03-31 13070778 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2020-12-08 2022-03-31 13070778 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2020-12-07 13070778 frs-core:FurnitureFittings 2022-03-31 13070778 frs-core:FurnitureFittings 2020-12-08 2022-03-31 13070778 frs-core:FurnitureFittings 2020-12-07 13070778 frs-core:NetGoodwill 2022-03-31 13070778 frs-core:NetGoodwill 2020-12-08 2022-03-31 13070778 frs-core:NetGoodwill 2020-12-07 13070778 frs-core:InvestmentPropertyIncludedWithinPPE 2022-03-31 13070778 frs-core:InvestmentPropertyIncludedWithinPPE 2020-12-08 2022-03-31 13070778 frs-core:InvestmentPropertyIncludedWithinPPE 2020-12-07 13070778 frs-core:LandBuildings 2022-03-31 13070778 frs-core:LandBuildings 2020-12-08 2022-03-31 13070778 frs-core:LandBuildings 2020-12-07 13070778 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-03-31 13070778 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2020-12-08 2022-03-31 13070778 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2020-12-07 13070778 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-03-31 13070778 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2020-12-08 2022-03-31 13070778 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2020-12-07 13070778 frs-core:MoreThanFiveYears 2020-12-08 2022-03-31 13070778 frs-core:MoreThanFiveYears 2022-03-31 13070778 frs-core:MotorVehicles 2022-03-31 13070778 frs-core:MotorVehicles 2020-12-08 2022-03-31 13070778 frs-core:MotorVehicles 2020-12-07 13070778 frs-core:OtherResidualIntangibleAssets 2022-03-31 13070778 frs-core:OtherResidualIntangibleAssets 2020-12-08 2022-03-31 13070778 frs-core:OtherResidualIntangibleAssets 2020-12-07 13070778 frs-core:PlantMachinery 2022-03-31 13070778 frs-core:PlantMachinery 2020-12-08 2022-03-31 13070778 frs-core:PlantMachinery 2020-12-07 13070778 frs-core:Secured 2022-03-31 13070778 frs-core:Unsecured 2022-03-31 13070778 frs-core:WithinOneYear 2020-12-08 2022-03-31 13070778 frs-core:WithinOneYear 2022-03-31 13070778 frs-core:CapitalRedemptionReserve 2020-12-08 2022-03-31 13070778 frs-core:CapitalRedemptionReserve 2020-12-07 13070778 frs-core:CapitalRedemptionReserve 2022-03-31 13070778 frs-core:OtherReservesSubtotal 2020-12-08 2022-03-31 13070778 frs-core:OtherReservesSubtotal 2020-12-07 13070778 frs-core:OtherReservesSubtotal 2022-03-31 13070778 frs-core:RevaluationReserve 2020-12-08 2022-03-31 13070778 frs-core:RevaluationReserve 2020-12-07 13070778 frs-core:RevaluationReserve 2022-03-31 13070778 frs-core:SharePremium 2020-12-08 2022-03-31 13070778 frs-core:SharePremium 2020-12-07 13070778 frs-core:SharePremium 2022-03-31 13070778 frs-core:ShareCapital 2020-12-08 2022-03-31 13070778 frs-core:ShareCapital 2020-12-07 13070778 frs-core:ShareCapital 2022-03-31 13070778 frs-core:RetainedEarningsAccumulatedLosses 2020-12-08 2022-03-31 13070778 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2020-12-07 13070778 frs-core:RetainedEarningsAccumulatedLosses 2022-03-31 13070778 frs-core:RetainedEarningsAccumulatedLosses 2020-12-07 13070778 frs-core:RetainedEarningsAccumulatedLosses 2022-03-31 13070778 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2020-12-07 13070778 frs-countries:UnitedKingdom 2020-12-08 2022-03-31 13070778 frs-countries:Europe 2020-12-08 2022-03-31 13070778 frs-countries:NorthAmerica 2020-12-08 2022-03-31 13070778 frs-countries:SouthAmerica 2020-12-08 2022-03-31 13070778 frs-countries:Asia 2020-12-08 2022-03-31 13070778 frs-countries:RestWorldOutsideUK 2020-12-08 2022-03-31 13070778 frs-bus:HighestPaidDirector 2020-12-08 2022-03-31 13070778 frs-bus:PrivateLimitedCompanyLtd 2020-12-08 2022-03-31 13070778 frs-bus:CompanyLimitedByGuarantee 2020-12-08 2022-03-31 13070778 frs-bus:LimitedLiabilityPartnershipLLP 2020-12-08 2022-03-31 13070778 frs-bus:LimitedLiabilityPartnershipsSORP 2020-12-08 2022-03-31 13070778 frs-bus:FullAccounts 2020-12-08 2022-03-31 13070778 frs-bus:FilletedAccounts 2020-12-08 2022-03-31 13070778 frs-bus:AbridgedAccounts 2020-12-08 2022-03-31 13070778 frs-bus:FRS102 2020-12-08 2022-03-31 13070778 frs-bus:MediumEntities 2020-12-08 2022-03-31 13070778 frs-bus:SmallEntities 2020-12-08 2022-03-31 13070778 frs-bus:EntityHasNeverTraded 2020-12-08 2022-03-31 13070778 frs-bus:EntityNoLongerTradingButTradedInPast 2020-12-08 2022-03-31 13070778 frs-bus:Audited 2020-12-08 2022-03-31 13070778 frs-bus:AuditExempt-NoAccountantsReport 2020-12-08 2022-03-31 13070778 frs-bus:AuditExemptWithAccountantsReport 2020-12-08 2022-03-31 13070778 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2020-12-08 2022-03-31 13070778 frs-bus:LargeCompaniesRegimeForAccounts 2020-12-08 2022-03-31 13070778 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2020-12-08 2022-03-31 13070778 frs-bus:SmallCompaniesRegimeForAccounts 2020-12-08 2022-03-31 13070778 frs-bus:LargeCompaniesRegimeForDirectorsReport 2020-12-08 2022-03-31 13070778 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2020-12-08 2022-03-31 13070778 frs-bus:SmallCompaniesRegimeForDirectorsReport 2020-12-08 2022-03-31 13070778 frs-bus:OrdinaryShareClass1 2020-12-08 2022-03-31 13070778 frs-bus:OrdinaryShareClass1 2020-12-07 13070778 frs-bus:OrdinaryShareClass1 2022-03-31 13070778 frs-bus:OrdinaryShareClass2 2020-12-08 2022-03-31 13070778 frs-bus:OrdinaryShareClass2 2020-12-07 13070778 frs-bus:OrdinaryShareClass2 2022-03-31 13070778 frs-bus:OrdinaryShareClass3 2020-12-08 2022-03-31 13070778 frs-bus:OrdinaryShareClass3 2020-12-07 13070778 frs-bus:OrdinaryShareClass3 2022-03-31 13070778 frs-bus:OrdinaryShareClass4 2020-12-08 2022-03-31 13070778 frs-bus:OrdinaryShareClass4 2020-12-07 13070778 frs-bus:OrdinaryShareClass4 2022-03-31 13070778 frs-bus:OrdinaryShareClass5 2020-12-08 2022-03-31 13070778 frs-bus:OrdinaryShareClass5 2020-12-07 13070778 frs-bus:OrdinaryShareClass5 2022-03-31 13070778 frs-bus:PreferenceShareClass1 2020-12-08 2022-03-31 13070778 frs-bus:PreferenceShareClass1 2020-12-07 13070778 frs-bus:PreferenceShareClass1 2022-03-31 13070778 frs-bus:PreferenceShareClass2 2020-12-08 2022-03-31 13070778 frs-bus:PreferenceShareClass2 2020-12-07 13070778 frs-bus:PreferenceShareClass2 2022-03-31 13070778 frs-bus:PreferenceShareClass3 2020-12-08 2022-03-31 13070778 frs-bus:PreferenceShareClass3 2020-12-07 13070778 frs-bus:PreferenceShareClass3 2022-03-31 13070778 frs-bus:PreferenceShareClass4 2020-12-08 2022-03-31 13070778 frs-bus:PreferenceShareClass4 2020-12-07 13070778 frs-bus:PreferenceShareClass4 2022-03-31 13070778 frs-bus:PreferenceShareClass5 2020-12-08 2022-03-31 13070778 frs-bus:PreferenceShareClass5 2020-12-07 13070778 frs-bus:PreferenceShareClass5 2022-03-31 13070778 1 2020-12-08 2022-03-31 13070778 1 2022-03-31 13070778 1 2020-12-08 2022-03-31 13070778 frs-core:LeasedAssets 2020-12-08 2022-03-31 13070778 frs-core:OwnedAssets 2020-12-08 2022-03-31 13070778 frs-core:CurrencyRisk 2020-12-08 2022-03-31 13070778 frs-core:MarketRisk 2020-12-08 2022-03-31 13070778 frs-core:InterestRateRisk 2020-12-08 2022-03-31 13070778 frs-core:DeferredTaxation 2020-12-08 2022-03-31 13070778 frs-core:DeferredTaxation 2020-12-07 13070778 frs-core:DeferredTaxation 2022-03-31 13070778 frs-core:OtherProvisionsContingentLiabilities 2020-12-08 2022-03-31 13070778 frs-core:OtherProvisionsContingentLiabilities 2020-12-07 13070778 frs-core:OtherProvisionsContingentLiabilities 2022-03-31 13070778 frs-core:ProvisionsDeferredTax 2022-03-31 13070778 frs-core:OtherDeferredTax 2022-03-31 13070778 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-03-31 13070778 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-03-31 13070778 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-03-31 13070778 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2020-12-08 2022-03-31 13070778 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2020-12-07 13070778 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-03-31 13070778 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2020-12-08 2022-03-31 13070778 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2020-12-07 13070778 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-03-31 13070778 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2020-12-08 2022-03-31 13070778 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2020-12-07 13070778 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-03-31 13070778 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-03-31 13070778 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-03-31 13070778 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-03-31 13070778 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-03-31 13070778 frs-core:Share-basedPaymentsDeferredTax 2022-03-31 13070778 frs-core:TaxCreditsDeferredTax 2022-03-31 13070778 frs-core:CostValuation 2020-12-07 13070778 frs-core:AdditionsToInvestments 2022-03-31 13070778 frs-core:DisposalsRepaymentsInvestments 2022-03-31 13070778 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-03-31 13070778 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-03-31 13070778 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-03-31 13070778 frs-core:OtherIncreaseDecreaseInInvestments 2022-03-31 13070778 frs-core:CostValuation 2022-03-31 13070778 frs-core:ProvisionsForImpairmentInvestments 2020-12-07 13070778 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-03-31 13070778 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-03-31 13070778 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-03-31 13070778 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-03-31 13070778 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-03-31 13070778 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-03-31 13070778 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-03-31 13070778 frs-core:ProvisionsForImpairmentInvestments 2022-03-31 13070778 frs-core:ListedExchangeTraded 2022-03-31 13070778 frs-core:ListedExchangeTraded 2020-12-07 13070778 frs-core:CostValuation frs-core:ListedExchangeTraded 2020-12-07 13070778 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-03-31 13070778 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-03-31 13070778 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-03-31 13070778 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-03-31 13070778 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-03-31 13070778 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-03-31 13070778 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-03-31 13070778 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2020-12-07 13070778 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13070778 dpl-frs:Item11 2020-12-07 13070778 dpl-frs:Item11 2022-03-31 13070778 dpl-frs:CostSales dpl-frs:Item11 2020-12-08 2022-03-31 13070778 dpl-frs:CostSales dpl-frs:Item11 2020-12-07 13070778 dpl-frs:CostSales dpl-frs:Item11 2022-03-31 13070778 dpl-frs:DistributionCosts dpl-frs:Item11 2020-12-08 2022-03-31 13070778 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2020-12-08 2022-03-31 13070778 dpl-frs:Item12 2020-12-08 2022-03-31 13070778 dpl-frs:Item12 2020-12-07 13070778 dpl-frs:Item12 2022-03-31 13070778 dpl-frs:CostSales dpl-frs:Item12 2020-12-08 2022-03-31 13070778 dpl-frs:CostSales dpl-frs:Item12 2020-12-07 13070778 dpl-frs:CostSales dpl-frs:Item12 2022-03-31 13070778 dpl-frs:DistributionCosts dpl-frs:Item12 2020-12-08 2022-03-31 13070778 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2020-12-08 2022-03-31 13070778 1 2020-12-08 2022-03-31 13070778 frs-countries:EnglandWales 2020-12-08 2022-03-31
Registered number: 13070778
Boathouse Kitchen Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 13070778
31 March 2023 31 March 2022
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 326 6
Cash at bank and in hand 1,384 1,435
1,710 1,441
Creditors: Amounts Falling Due Within One Year 5 (1,620 ) (376 )
NET CURRENT ASSETS (LIABILITIES) 90 1,065
TOTAL ASSETS LESS CURRENT LIABILITIES 90 1,065
NET ASSETS 90 1,065
CAPITAL AND RESERVES
Called up share capital 6 100 100
Profit and Loss Account (10 ) 965
SHAREHOLDERS' FUNDS 90 1,065
Page 1
Page 2
For the year 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 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
V Ferrett
Director
30 November 2023
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
Boathouse Kitchen Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13070778 . The registered office is Pound House, Wilsley Pound, Sissinghurst, Cranbrook, TN17 2HR.
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.
2.3. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 2 (2022: 2)
2 2
Page 3
Page 4
4. Debtors
31 March 2023 31 March 2022
£ £
Due within one year
Corporation tax repayable 326 -
VAT - 6
326 6
5. Creditors: Amounts Falling Due Within One Year
31 March 2023 31 March 2022
£ £
Corporation tax - 226
Directors' loan accounts 1,620 150
1,620 376
6. Share Capital
31 March 2023 31 March 2022
£ £
Allotted, Called up and fully paid 100 100
Page 4