Acorah Software Products - Accounts Production 14.3.260 false true 30 September 2022 1 October 2021 false 1 October 2022 30 September 2023 30 September 2023 12233163 Andrew Ellard Pardeep Sandhu iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12233163 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-09-30 12233163 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-09-30 12233163 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-09-30 12233163 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-09-30 12233163 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-10-01 2023-09-30 12233163 frs-core:AllSubsidiaries 2022-10-01 2023-09-30 12233163 frs-core:KeyManagementPersonnel 2022-10-01 2023-09-30 12233163 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-10-01 2023-09-30 12233163 frs-core:OtherRelatedParties 2022-10-01 2023-09-30 12233163 2022-09-30 12233163 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2022-09-30 12233163 dpl-frs:CostSales dpl-frs:Item9 2023-09-30 12233163 dpl-frs:DistributionCosts dpl-frs:Item9 2022-10-01 2023-09-30 12233163 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-10-01 2023-09-30 12233163 dpl-frs:Item10 2022-10-01 2023-09-30 12233163 dpl-frs:Item10 2022-09-30 12233163 dpl-frs:Item10 2023-09-30 12233163 dpl-frs:CostSales dpl-frs:Item10 2022-10-01 2023-09-30 12233163 dpl-frs:CostSales dpl-frs:Item10 2022-09-30 12233163 dpl-frs:CostSales dpl-frs:Item10 2023-09-30 12233163 dpl-frs:DistributionCosts dpl-frs:Item10 2022-10-01 2023-09-30 12233163 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-10-01 2023-09-30 12233163 dpl-frs:Item11 2022-10-01 2023-09-30 12233163 dpl-frs:Item11 2022-09-30 12233163 dpl-frs:Item11 2023-09-30 12233163 dpl-frs:CostSales dpl-frs:Item11 2022-10-01 2023-09-30 12233163 dpl-frs:CostSales dpl-frs:Item11 2022-09-30 12233163 dpl-frs:CostSales dpl-frs:Item11 2023-09-30 12233163 dpl-frs:DistributionCosts dpl-frs:Item11 2022-10-01 2023-09-30 12233163 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-10-01 2023-09-30 12233163 dpl-frs:Item12 2022-10-01 2023-09-30 12233163 dpl-frs:Item12 2022-09-30 12233163 dpl-frs:Item12 2023-09-30 12233163 dpl-frs:CostSales dpl-frs:Item12 2022-10-01 2023-09-30 12233163 dpl-frs:CostSales dpl-frs:Item12 2022-09-30 12233163 dpl-frs:CostSales dpl-frs:Item12 2023-09-30 12233163 dpl-frs:DistributionCosts dpl-frs:Item12 2022-10-01 2023-09-30 12233163 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-10-01 2023-09-30 12233163 1 2022-10-01 2023-09-30 12233163 frs-countries:EnglandWales 2022-10-01 2023-09-30 12233163 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-09-30 12233163 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-09-30 12233163 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-09-30 12233163 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-09-30 12233163 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frs-core:ComputerEquipment 2022-09-30 12233163 frs-core:ComputerEquipment 2021-10-01 2022-09-30 12233163 frs-core:ComputerEquipment 2021-09-30 12233163 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-09-30 12233163 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-10-01 2022-09-30 12233163 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-09-30 12233163 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-09-30 12233163 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-10-01 2022-09-30 12233163 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-09-30 12233163 frs-core:FurnitureFittings 2022-09-30 12233163 frs-core:FurnitureFittings 2021-10-01 2022-09-30 12233163 frs-core:FurnitureFittings 2021-09-30 12233163 frs-core:NetGoodwill 2022-09-30 12233163 frs-core:NetGoodwill 2021-10-01 2022-09-30 12233163 frs-core:NetGoodwill 2021-09-30 12233163 frs-core:InvestmentPropertyIncludedWithinPPE 2022-09-30 12233163 frs-core:InvestmentPropertyIncludedWithinPPE 2021-10-01 2022-09-30 12233163 frs-core:InvestmentPropertyIncludedWithinPPE 2021-09-30 12233163 frs-core:LandBuildings 2022-09-30 12233163 frs-core:LandBuildings 2021-10-01 2022-09-30 12233163 frs-core:LandBuildings 2021-09-30 12233163 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-09-30 12233163 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-10-01 2022-09-30 12233163 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-09-30 12233163 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-09-30 12233163 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-10-01 2022-09-30 12233163 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-09-30 12233163 frs-core:MoreThanFiveYears 2021-10-01 2022-09-30 12233163 frs-core:MoreThanFiveYears 2022-09-30 12233163 frs-core:MotorVehicles 2022-09-30 12233163 frs-core:MotorVehicles 2021-10-01 2022-09-30 12233163 frs-core:MotorVehicles 2021-09-30 12233163 frs-core:OtherResidualIntangibleAssets 2022-09-30 12233163 frs-core:OtherResidualIntangibleAssets 2021-10-01 2022-09-30 12233163 frs-core:OtherResidualIntangibleAssets 2021-09-30 12233163 frs-core:PlantMachinery 2022-09-30 12233163 frs-core:PlantMachinery 2021-10-01 2022-09-30 12233163 frs-core:PlantMachinery 2021-09-30 12233163 frs-core:Secured 2022-09-30 12233163 frs-core:Unsecured 2022-09-30 12233163 frs-core:WithinOneYear 2021-10-01 2022-09-30 12233163 frs-core:WithinOneYear 2022-09-30 12233163 frs-core:CapitalRedemptionReserve 2021-10-01 2022-09-30 12233163 frs-core:CapitalRedemptionReserve 2021-09-30 12233163 frs-core:CapitalRedemptionReserve 2022-09-30 12233163 frs-core:OtherReservesSubtotal 2021-10-01 2022-09-30 12233163 frs-core:OtherReservesSubtotal 2021-09-30 12233163 frs-core:OtherReservesSubtotal 2022-09-30 12233163 frs-core:RevaluationReserve 2021-10-01 2022-09-30 12233163 frs-core:RevaluationReserve 2021-09-30 12233163 frs-core:RevaluationReserve 2022-09-30 12233163 frs-core:SharePremium 2021-10-01 2022-09-30 12233163 frs-core:SharePremium 2021-09-30 12233163 frs-core:SharePremium 2022-09-30 12233163 frs-core:ShareCapital 2021-10-01 2022-09-30 12233163 frs-core:ShareCapital 2021-09-30 12233163 frs-core:ShareCapital 2022-09-30 12233163 frs-core:RetainedEarningsAccumulatedLosses 2021-10-01 2022-09-30 12233163 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-09-30 12233163 frs-core:RetainedEarningsAccumulatedLosses 2022-09-30 12233163 frs-core:RetainedEarningsAccumulatedLosses 2021-09-30 12233163 frs-core:RetainedEarningsAccumulatedLosses 2022-09-30 12233163 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-09-30 12233163 frs-countries:UnitedKingdom 2021-10-01 2022-09-30 12233163 frs-countries:Europe 2021-10-01 2022-09-30 12233163 frs-countries:NorthAmerica 2021-10-01 2022-09-30 12233163 frs-countries:SouthAmerica 2021-10-01 2022-09-30 12233163 frs-countries:Asia 2021-10-01 2022-09-30 12233163 frs-countries:RestWorldOutsideUK 2021-10-01 2022-09-30 12233163 frs-bus:HighestPaidDirector 2021-10-01 2022-09-30 12233163 frs-bus:PrivateLimitedCompanyLtd 2021-10-01 2022-09-30 12233163 frs-bus:CompanyLimitedByGuarantee 2021-10-01 2022-09-30 12233163 frs-bus:LimitedLiabilityPartnershipLLP 2021-10-01 2022-09-30 12233163 frs-bus:LimitedLiabilityPartnershipsSORP 2021-10-01 2022-09-30 12233163 frs-bus:FullAccounts 2021-10-01 2022-09-30 12233163 frs-bus:FilletedAccounts 2021-10-01 2022-09-30 12233163 frs-bus:AbridgedAccounts 2021-10-01 2022-09-30 12233163 frs-bus:FRS102 2021-10-01 2022-09-30 12233163 frs-bus:MediumEntities 2021-10-01 2022-09-30 12233163 frs-bus:SmallEntities 2021-10-01 2022-09-30 12233163 frs-bus:EntityHasNeverTraded 2021-10-01 2022-09-30 12233163 frs-bus:EntityNoLongerTradingButTradedInPast 2021-10-01 2022-09-30 12233163 frs-bus:Audited 2021-10-01 2022-09-30 12233163 frs-bus:AuditExempt-NoAccountantsReport 2021-10-01 2022-09-30 12233163 frs-bus:AuditExemptWithAccountantsReport 2021-10-01 2022-09-30 12233163 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-10-01 2022-09-30 12233163 frs-bus:LargeCompaniesRegimeForAccounts 2021-10-01 2022-09-30 12233163 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-10-01 2022-09-30 12233163 frs-bus:SmallCompaniesRegimeForAccounts 2021-10-01 2022-09-30 12233163 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-10-01 2022-09-30 12233163 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-10-01 2022-09-30 12233163 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-10-01 2022-09-30 12233163 frs-bus:OrdinaryShareClass1 2021-10-01 2022-09-30 12233163 frs-bus:OrdinaryShareClass1 2021-09-30 12233163 frs-bus:OrdinaryShareClass1 2022-09-30 12233163 frs-bus:OrdinaryShareClass2 2021-10-01 2022-09-30 12233163 frs-bus:OrdinaryShareClass2 2021-09-30 12233163 frs-bus:OrdinaryShareClass2 2022-09-30 12233163 frs-bus:OrdinaryShareClass3 2021-10-01 2022-09-30 12233163 frs-bus:OrdinaryShareClass3 2021-09-30 12233163 frs-bus:OrdinaryShareClass3 2022-09-30 12233163 frs-bus:OrdinaryShareClass4 2021-10-01 2022-09-30 12233163 frs-bus:OrdinaryShareClass4 2021-09-30 12233163 frs-bus:OrdinaryShareClass4 2022-09-30 12233163 frs-bus:OrdinaryShareClass5 2021-10-01 2022-09-30 12233163 frs-bus:OrdinaryShareClass5 2021-09-30 12233163 frs-bus:OrdinaryShareClass5 2022-09-30 12233163 frs-bus:PreferenceShareClass1 2021-10-01 2022-09-30 12233163 frs-bus:PreferenceShareClass1 2021-09-30 12233163 frs-bus:PreferenceShareClass1 2022-09-30 12233163 frs-bus:PreferenceShareClass2 2021-10-01 2022-09-30 12233163 frs-bus:PreferenceShareClass2 2021-09-30 12233163 frs-bus:PreferenceShareClass2 2022-09-30 12233163 frs-bus:PreferenceShareClass3 2021-10-01 2022-09-30 12233163 frs-bus:PreferenceShareClass3 2021-09-30 12233163 frs-bus:PreferenceShareClass3 2022-09-30 12233163 frs-bus:PreferenceShareClass4 2021-10-01 2022-09-30 12233163 frs-bus:PreferenceShareClass4 2021-09-30 12233163 frs-bus:PreferenceShareClass4 2022-09-30 12233163 frs-bus:PreferenceShareClass5 2021-10-01 2022-09-30 12233163 frs-bus:PreferenceShareClass5 2021-09-30 12233163 frs-bus:PreferenceShareClass5 2022-09-30 12233163 1 2021-10-01 2022-09-30 12233163 1 2022-09-30 12233163 1 2021-10-01 2022-09-30 12233163 frs-core:LeasedAssets 2021-10-01 2022-09-30 12233163 frs-core:OwnedAssets 2021-10-01 2022-09-30 12233163 frs-core:CurrencyRisk 2021-10-01 2022-09-30 12233163 frs-core:MarketRisk 2021-10-01 2022-09-30 12233163 frs-core:InterestRateRisk 2021-10-01 2022-09-30 12233163 frs-core:DeferredTaxation 2021-10-01 2022-09-30 12233163 frs-core:DeferredTaxation 2021-09-30 12233163 frs-core:DeferredTaxation 2022-09-30 12233163 frs-core:OtherProvisionsContingentLiabilities 2021-10-01 2022-09-30 12233163 frs-core:OtherProvisionsContingentLiabilities 2021-09-30 12233163 frs-core:OtherProvisionsContingentLiabilities 2022-09-30 12233163 frs-core:ProvisionsDeferredTax 2022-09-30 12233163 frs-core:OtherDeferredTax 2022-09-30 12233163 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-09-30 12233163 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-09-30 12233163 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-09-30 12233163 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-10-01 2022-09-30 12233163 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-09-30 12233163 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-09-30 12233163 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-10-01 2022-09-30 12233163 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-09-30 12233163 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-09-30 12233163 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-10-01 2022-09-30 12233163 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-09-30 12233163 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-09-30 12233163 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-09-30 12233163 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-09-30 12233163 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-09-30 12233163 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-09-30 12233163 frs-core:Share-basedPaymentsDeferredTax 2022-09-30 12233163 frs-core:TaxCreditsDeferredTax 2022-09-30 12233163 frs-core:CostValuation 2021-09-30 12233163 frs-core:AdditionsToInvestments 2022-09-30 12233163 frs-core:DisposalsRepaymentsInvestments 2022-09-30 12233163 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-09-30 12233163 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-09-30 12233163 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-09-30 12233163 frs-core:OtherIncreaseDecreaseInInvestments 2022-09-30 12233163 frs-core:CostValuation 2022-09-30 12233163 frs-core:ProvisionsForImpairmentInvestments 2021-09-30 12233163 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-09-30 12233163 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-09-30 12233163 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-09-30 12233163 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-09-30 12233163 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-09-30 12233163 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-09-30 12233163 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-09-30 12233163 frs-core:ProvisionsForImpairmentInvestments 2022-09-30 12233163 frs-core:ListedExchangeTraded 2022-09-30 12233163 frs-core:ListedExchangeTraded 2021-09-30 12233163 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-09-30 12233163 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-09-30 12233163 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-09-30 12233163 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-09-30 12233163 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-09-30 12233163 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-09-30 12233163 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-09-30 12233163 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-09-30 12233163 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-09-30 12233163 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 12233163 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 12233163 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 12233163 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 12233163 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-09-30 12233163 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 12233163 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 12233163 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 12233163 frs-core:UnlistedNon-exchangeTraded 2022-09-30 12233163 frs-core:UnlistedNon-exchangeTraded 2021-09-30 12233163 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-09-30 12233163 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 12233163 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 12233163 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 12233163 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 12233163 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 12233163 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 12233163 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-09-30 12233163 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-09-30 12233163 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2022-09-30 12233163 17 2021-10-01 2022-09-30 12233163 frs-core:CurrentFinancialInstruments 17 2022-09-30 12233163 frs-core:Non-currentFinancialInstruments 17 2022-09-30 12233163 18 2021-10-01 2022-09-30 12233163 frs-core:CurrentFinancialInstruments 18 2022-09-30 12233163 frs-core:Non-currentFinancialInstruments 18 2022-09-30 12233163 19 2021-10-01 2022-09-30 12233163 frs-core:CurrentFinancialInstruments 19 2022-09-30 12233163 frs-core:Non-currentFinancialInstruments 19 2022-09-30 12233163 20 2021-10-01 2022-09-30 12233163 frs-core:CurrentFinancialInstruments 20 2022-09-30 12233163 frs-core:Non-currentFinancialInstruments 20 2022-09-30 12233163 dpl-frs:Item1 2021-10-01 2022-09-30 12233163 dpl-frs:Item1 2021-09-30 12233163 dpl-frs:Item1 2022-09-30 12233163 dpl-frs:CostSales dpl-frs:Item1 2021-10-01 2022-09-30 12233163 dpl-frs:CostSales dpl-frs:Item1 2021-09-30 12233163 dpl-frs:CostSales dpl-frs:Item1 2022-09-30 12233163 dpl-frs:DistributionCosts dpl-frs:Item1 2021-10-01 2022-09-30 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Registered number: 12233163
Smartminds Property Limited
Unaudited Financial Statements
For The Year Ended 30 September 2023
Fallon & Partners Accountancy LLP
27 Old Gloucester Street
London
WC1N 3AX
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 12233163
2023 2022
as restated
Notes £ £ £ £
FIXED ASSETS
Investment Properties 4 496,709 496,709
496,709 496,709
CURRENT ASSETS
Debtors 5 3,887 8,110
Cash at bank and in hand 1,690 3,252
5,577 11,362
Creditors: Amounts Falling Due Within One Year 6 (224,002 ) (218,973 )
NET CURRENT ASSETS (LIABILITIES) (218,425 ) (207,611 )
TOTAL ASSETS LESS CURRENT LIABILITIES 278,284 289,098
Creditors: Amounts Falling Due After More Than One Year 7 (337,922 ) (337,922 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (9,500 ) (9,500 )
NET LIABILITIES (69,138 ) (58,324 )
CAPITAL AND RESERVES
Called up share capital 8 2 2
Profit and Loss Account (69,140 ) (58,326 )
SHAREHOLDERS' FUNDS (69,138) (58,324)
Page 1
Page 2
For the year ending 30 September 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
Andrew Ellard
Director
05/03/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Smartminds Property Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12233163 . The registered office is Union House, 111 New Union Street, Coventry, CV1 2NT.
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 from rental income is measured at the fair value of the consideration received or receivable.
2.3. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.4. Financial Instruments
The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Classification of financial liabilities
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
Basic financial liabilities
Basic financial liabilities, including creditors, bank and other loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Equity instruments
Equity instruments issued by the company are recorded at the proceeds received, net of direct issue costs.
Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as noncurrent liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
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2.5. 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: 2 (2022: 2)
2 2
4. Investment Property
2023
£
Fair Value
As at 1 October 2022 and 30 September 2023 496,709
If investment property had been accounted for under historical cost accounting rules, the amounts would be:
2023 2022
as restated
£ £
Cost 446,709 446,709
5. Debtors
2023 2022
as restated
£ £
Due within one year
Other debtors 3,887 8,110
3,887 8,110
Page 4
Page 5
6. Creditors: Amounts Falling Due Within One Year
2023 2022
as restated
£ £
Trade creditors 1,011 1,672
Other creditors 5,006 315
Directors' loan accounts 217,985 216,986
224,002 218,973
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
as restated
£ £
Bank loans 337,922 337,922
337,922 337,922
Bank loans are secured on the investment properties.
8. Share Capital
2023 2022
as restated
£ £
Allotted, Called up and fully paid 2 2
Page 5