Acorah Software Products - Accounts Production 14.3.260 false true 31 December 2022 1 January 2022 false 1 January 2023 31 December 2023 31 December 2023 4091790 Mr Derek Woods Miss Debbie Woods iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 4091790 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-12-31 4091790 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-12-31 4091790 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-12-31 4091790 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-12-31 4091790 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2023-01-01 2023-12-31 4091790 frs-core:AllSubsidiaries 2023-01-01 2023-12-31 4091790 frs-core:KeyManagementPersonnel 2023-01-01 2023-12-31 4091790 frs-core:EntitiesControlledByKeyManagementPersonnel 2023-01-01 2023-12-31 4091790 frs-core:OtherRelatedParties 2023-01-01 2023-12-31 4091790 2022-12-31 4091790 2023-12-31 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2023-01-01 2023-12-31 4091790 frs-core:CurrentFinancialInstruments 15 2023-12-31 4091790 frs-core:Non-currentFinancialInstruments 15 2023-12-31 4091790 16 2023-01-01 2023-12-31 4091790 frs-core:CurrentFinancialInstruments 16 2023-12-31 4091790 frs-core:Non-currentFinancialInstruments 16 2023-12-31 4091790 17 2023-01-01 2023-12-31 4091790 frs-core:CurrentFinancialInstruments 17 2023-12-31 4091790 frs-core:Non-currentFinancialInstruments 17 2023-12-31 4091790 18 2023-01-01 2023-12-31 4091790 frs-core:CurrentFinancialInstruments 18 2023-12-31 4091790 frs-core:Non-currentFinancialInstruments 18 2023-12-31 4091790 19 2023-01-01 2023-12-31 4091790 frs-core:CurrentFinancialInstruments 19 2023-12-31 4091790 frs-core:Non-currentFinancialInstruments 19 2023-12-31 4091790 20 2023-01-01 2023-12-31 4091790 frs-core:CurrentFinancialInstruments 20 2023-12-31 4091790 frs-core:Non-currentFinancialInstruments 20 2023-12-31 4091790 dpl-frs:Item1 2023-01-01 2023-12-31 4091790 dpl-frs:Item1 2022-12-31 4091790 dpl-frs:Item1 2023-12-31 4091790 dpl-frs:CostSales dpl-frs:Item1 2023-01-01 2023-12-31 4091790 dpl-frs:CostSales dpl-frs:Item1 2022-12-31 4091790 dpl-frs:CostSales dpl-frs:Item1 2023-12-31 4091790 dpl-frs:DistributionCosts dpl-frs:Item1 2023-01-01 2023-12-31 4091790 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2023-01-01 2023-12-31 4091790 dpl-frs:Item2 2023-01-01 2023-12-31 4091790 dpl-frs:Item2 2022-12-31 4091790 dpl-frs:Item2 2023-12-31 4091790 dpl-frs:CostSales dpl-frs:Item2 2023-01-01 2023-12-31 4091790 dpl-frs:CostSales dpl-frs:Item2 2022-12-31 4091790 dpl-frs:CostSales dpl-frs:Item2 2023-12-31 4091790 dpl-frs:DistributionCosts dpl-frs:Item2 2023-01-01 2023-12-31 4091790 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2023-01-01 2023-12-31 4091790 dpl-frs:Item3 2023-01-01 2023-12-31 4091790 dpl-frs:Item3 2022-12-31 4091790 dpl-frs:Item3 2023-12-31 4091790 dpl-frs:CostSales dpl-frs:Item3 2023-01-01 2023-12-31 4091790 dpl-frs:CostSales dpl-frs:Item3 2022-12-31 4091790 dpl-frs:CostSales dpl-frs:Item3 2023-12-31 4091790 dpl-frs:DistributionCosts dpl-frs:Item3 2023-01-01 2023-12-31 4091790 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2023-01-01 2023-12-31 4091790 dpl-frs:Item4 2023-01-01 2023-12-31 4091790 dpl-frs:Item4 2022-12-31 4091790 dpl-frs:Item4 2023-12-31 4091790 dpl-frs:CostSales dpl-frs:Item4 2023-01-01 2023-12-31 4091790 dpl-frs:CostSales dpl-frs:Item4 2022-12-31 4091790 dpl-frs:CostSales dpl-frs:Item4 2023-12-31 4091790 dpl-frs:DistributionCosts dpl-frs:Item4 2023-01-01 2023-12-31 4091790 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2023-01-01 2023-12-31 4091790 dpl-frs:Item5 2023-01-01 2023-12-31 4091790 dpl-frs:Item5 2022-12-31 4091790 dpl-frs:Item5 2023-12-31 4091790 dpl-frs:CostSales dpl-frs:Item5 2023-01-01 2023-12-31 4091790 dpl-frs:CostSales dpl-frs:Item5 2022-12-31 4091790 dpl-frs:CostSales dpl-frs:Item5 2023-12-31 4091790 dpl-frs:DistributionCosts dpl-frs:Item5 2023-01-01 2023-12-31 4091790 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2023-01-01 2023-12-31 4091790 dpl-frs:Item6 2023-01-01 2023-12-31 4091790 dpl-frs:Item6 2022-12-31 4091790 dpl-frs:Item6 2023-12-31 4091790 dpl-frs:CostSales dpl-frs:Item6 2023-01-01 2023-12-31 4091790 dpl-frs:CostSales dpl-frs:Item6 2022-12-31 4091790 dpl-frs:CostSales dpl-frs:Item6 2023-12-31 4091790 dpl-frs:DistributionCosts dpl-frs:Item6 2023-01-01 2023-12-31 4091790 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2023-01-01 2023-12-31 4091790 dpl-frs:Item7 2023-01-01 2023-12-31 4091790 dpl-frs:Item7 2022-12-31 4091790 dpl-frs:Item7 2023-12-31 4091790 dpl-frs:CostSales dpl-frs:Item7 2023-01-01 2023-12-31 4091790 dpl-frs:CostSales dpl-frs:Item7 2022-12-31 4091790 dpl-frs:CostSales dpl-frs:Item7 2023-12-31 4091790 dpl-frs:DistributionCosts dpl-frs:Item7 2023-01-01 2023-12-31 4091790 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2023-01-01 2023-12-31 4091790 dpl-frs:Item8 2023-01-01 2023-12-31 4091790 dpl-frs:Item8 2022-12-31 4091790 dpl-frs:Item8 2023-12-31 4091790 dpl-frs:CostSales dpl-frs:Item8 2023-01-01 2023-12-31 4091790 dpl-frs:CostSales dpl-frs:Item8 2022-12-31 4091790 dpl-frs:CostSales dpl-frs:Item8 2023-12-31 4091790 dpl-frs:DistributionCosts dpl-frs:Item8 2023-01-01 2023-12-31 4091790 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2023-01-01 2023-12-31 4091790 dpl-frs:Item9 2023-01-01 2023-12-31 4091790 dpl-frs:Item9 2022-12-31 4091790 dpl-frs:Item9 2023-12-31 4091790 dpl-frs:CostSales dpl-frs:Item9 2023-01-01 2023-12-31 4091790 dpl-frs:CostSales dpl-frs:Item9 2022-12-31 4091790 dpl-frs:CostSales dpl-frs:Item9 2023-12-31 4091790 dpl-frs:DistributionCosts dpl-frs:Item9 2023-01-01 2023-12-31 4091790 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2023-01-01 2023-12-31 4091790 dpl-frs:Item10 2023-01-01 2023-12-31 4091790 dpl-frs:Item10 2022-12-31 4091790 dpl-frs:Item10 2023-12-31 4091790 dpl-frs:CostSales dpl-frs:Item10 2023-01-01 2023-12-31 4091790 dpl-frs:CostSales dpl-frs:Item10 2022-12-31 4091790 dpl-frs:CostSales dpl-frs:Item10 2023-12-31 4091790 dpl-frs:DistributionCosts dpl-frs:Item10 2023-01-01 2023-12-31 4091790 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2023-01-01 2023-12-31 4091790 dpl-frs:Item11 2023-01-01 2023-12-31 4091790 dpl-frs:Item11 2022-12-31 4091790 dpl-frs:Item11 2023-12-31 4091790 dpl-frs:CostSales dpl-frs:Item11 2023-01-01 2023-12-31 4091790 dpl-frs:CostSales dpl-frs:Item11 2022-12-31 4091790 dpl-frs:CostSales dpl-frs:Item11 2023-12-31 4091790 dpl-frs:DistributionCosts dpl-frs:Item11 2023-01-01 2023-12-31 4091790 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2023-01-01 2023-12-31 4091790 dpl-frs:Item12 2023-01-01 2023-12-31 4091790 dpl-frs:Item12 2022-12-31 4091790 dpl-frs:Item12 2023-12-31 4091790 dpl-frs:CostSales dpl-frs:Item12 2023-01-01 2023-12-31 4091790 dpl-frs:CostSales dpl-frs:Item12 2022-12-31 4091790 dpl-frs:CostSales dpl-frs:Item12 2023-12-31 4091790 dpl-frs:DistributionCosts dpl-frs:Item12 2023-01-01 2023-12-31 4091790 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2023-01-01 2023-12-31 4091790 1 2023-01-01 2023-12-31 4091790 frs-countries:EnglandWales 2023-01-01 2023-12-31 4091790 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-12-31 4091790 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-12-31 4091790 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-12-31 4091790 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-12-31 4091790 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-01-01 2022-12-31 4091790 frs-core:AllSubsidiaries 2022-01-01 2022-12-31 4091790 frs-core:KeyManagementPersonnel 2022-01-01 2022-12-31 4091790 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-01-01 2022-12-31 4091790 frs-core:OtherRelatedParties 2022-01-01 2022-12-31 4091790 2021-12-31 4091790 2022-12-31 4091790 2022-01-01 2022-12-31 4091790 frs-core:CurrentFinancialInstruments 2022-12-31 4091790 frs-core:CurrentFinancialInstruments 2022-01-01 2022-12-31 4091790 frs-core:Non-currentFinancialInstruments 2022-12-31 4091790 frs-core:Non-currentFinancialInstruments 2022-01-01 2022-12-31 4091790 frs-core:CurrentFinancialInstruments 2022-01-01 2022-12-31 4091790 frs-core:CurrentFinancialInstruments 2022-12-31 4091790 frs-core:AfterOneYear 2022-01-01 2022-12-31 4091790 frs-core:BetweenOneFiveYears 2022-01-01 2022-12-31 4091790 frs-core:BetweenOneFiveYears 2022-12-31 4091790 frs-core:ComputerEquipment 2022-12-31 4091790 frs-core:ComputerEquipment 2022-01-01 2022-12-31 4091790 frs-core:ComputerEquipment 2021-12-31 4091790 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-12-31 4091790 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-01-01 2022-12-31 4091790 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-12-31 4091790 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-12-31 4091790 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-01-01 2022-12-31 4091790 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-12-31 4091790 frs-core:FurnitureFittings 2022-12-31 4091790 frs-core:FurnitureFittings 2022-01-01 2022-12-31 4091790 frs-core:FurnitureFittings 2021-12-31 4091790 frs-core:NetGoodwill 2022-12-31 4091790 frs-core:NetGoodwill 2022-01-01 2022-12-31 4091790 frs-core:NetGoodwill 2021-12-31 4091790 frs-core:InvestmentPropertyIncludedWithinPPE 2022-12-31 4091790 frs-core:InvestmentPropertyIncludedWithinPPE 2022-01-01 2022-12-31 4091790 frs-core:InvestmentPropertyIncludedWithinPPE 2021-12-31 4091790 frs-core:LandBuildings 2022-12-31 4091790 frs-core:LandBuildings 2022-01-01 2022-12-31 4091790 frs-core:LandBuildings 2021-12-31 4091790 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-12-31 4091790 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-01-01 2022-12-31 4091790 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-12-31 4091790 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-12-31 4091790 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-01-01 2022-12-31 4091790 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-12-31 4091790 frs-core:MoreThanFiveYears 2022-01-01 2022-12-31 4091790 frs-core:MoreThanFiveYears 2022-12-31 4091790 frs-core:MotorVehicles 2022-12-31 4091790 frs-core:MotorVehicles 2022-01-01 2022-12-31 4091790 frs-core:MotorVehicles 2021-12-31 4091790 frs-core:OtherResidualIntangibleAssets 2022-12-31 4091790 frs-core:OtherResidualIntangibleAssets 2022-01-01 2022-12-31 4091790 frs-core:OtherResidualIntangibleAssets 2021-12-31 4091790 frs-core:PlantMachinery 2022-12-31 4091790 frs-core:PlantMachinery 2022-01-01 2022-12-31 4091790 frs-core:PlantMachinery 2021-12-31 4091790 frs-core:Secured 2022-12-31 4091790 frs-core:Unsecured 2022-12-31 4091790 frs-core:WithinOneYear 2022-01-01 2022-12-31 4091790 frs-core:WithinOneYear 2022-12-31 4091790 frs-core:CapitalRedemptionReserve 2022-01-01 2022-12-31 4091790 frs-core:CapitalRedemptionReserve 2021-12-31 4091790 frs-core:CapitalRedemptionReserve 2022-12-31 4091790 frs-core:OtherReservesSubtotal 2022-01-01 2022-12-31 4091790 frs-core:OtherReservesSubtotal 2021-12-31 4091790 frs-core:OtherReservesSubtotal 2022-12-31 4091790 frs-core:RevaluationReserve 2022-01-01 2022-12-31 4091790 frs-core:RevaluationReserve 2021-12-31 4091790 frs-core:RevaluationReserve 2022-12-31 4091790 frs-core:SharePremium 2022-01-01 2022-12-31 4091790 frs-core:SharePremium 2021-12-31 4091790 frs-core:SharePremium 2022-12-31 4091790 frs-core:ShareCapital 2022-01-01 2022-12-31 4091790 frs-core:ShareCapital 2021-12-31 4091790 frs-core:ShareCapital 2022-12-31 4091790 frs-core:RetainedEarningsAccumulatedLosses 2022-01-01 2022-12-31 4091790 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-12-31 4091790 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31 4091790 frs-core:RetainedEarningsAccumulatedLosses 2021-12-31 4091790 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31 4091790 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-12-31 4091790 frs-countries:UnitedKingdom 2022-01-01 2022-12-31 4091790 frs-countries:Europe 2022-01-01 2022-12-31 4091790 frs-countries:NorthAmerica 2022-01-01 2022-12-31 4091790 frs-countries:SouthAmerica 2022-01-01 2022-12-31 4091790 frs-countries:Asia 2022-01-01 2022-12-31 4091790 frs-countries:RestWorldOutsideUK 2022-01-01 2022-12-31 4091790 frs-bus:HighestPaidDirector 2022-01-01 2022-12-31 4091790 frs-bus:PrivateLimitedCompanyLtd 2022-01-01 2022-12-31 4091790 frs-bus:CompanyLimitedByGuarantee 2022-01-01 2022-12-31 4091790 frs-bus:LimitedLiabilityPartnershipLLP 2022-01-01 2022-12-31 4091790 frs-bus:LimitedLiabilityPartnershipsSORP 2022-01-01 2022-12-31 4091790 frs-bus:FullAccounts 2022-01-01 2022-12-31 4091790 frs-bus:FilletedAccounts 2022-01-01 2022-12-31 4091790 frs-bus:AbridgedAccounts 2022-01-01 2022-12-31 4091790 frs-bus:FRS102 2022-01-01 2022-12-31 4091790 frs-bus:MediumEntities 2022-01-01 2022-12-31 4091790 frs-bus:SmallEntities 2022-01-01 2022-12-31 4091790 frs-bus:EntityHasNeverTraded 2022-01-01 2022-12-31 4091790 frs-bus:EntityNoLongerTradingButTradedInPast 2022-01-01 2022-12-31 4091790 frs-bus:Audited 2022-01-01 2022-12-31 4091790 frs-bus:AuditExempt-NoAccountantsReport 2022-01-01 2022-12-31 4091790 frs-bus:AuditExemptWithAccountantsReport 2022-01-01 2022-12-31 4091790 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-01-01 2022-12-31 4091790 frs-bus:LargeCompaniesRegimeForAccounts 2022-01-01 2022-12-31 4091790 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-01-01 2022-12-31 4091790 frs-bus:SmallCompaniesRegimeForAccounts 2022-01-01 2022-12-31 4091790 frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-01-01 2022-12-31 4091790 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-01-01 2022-12-31 4091790 frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-01-01 2022-12-31 4091790 frs-bus:OrdinaryShareClass1 2022-01-01 2022-12-31 4091790 frs-bus:OrdinaryShareClass1 2021-12-31 4091790 frs-bus:OrdinaryShareClass1 2022-12-31 4091790 frs-bus:OrdinaryShareClass2 2022-01-01 2022-12-31 4091790 frs-bus:OrdinaryShareClass2 2021-12-31 4091790 frs-bus:OrdinaryShareClass2 2022-12-31 4091790 frs-bus:OrdinaryShareClass3 2022-01-01 2022-12-31 4091790 frs-bus:OrdinaryShareClass3 2021-12-31 4091790 frs-bus:OrdinaryShareClass3 2022-12-31 4091790 frs-bus:OrdinaryShareClass4 2022-01-01 2022-12-31 4091790 frs-bus:OrdinaryShareClass4 2021-12-31 4091790 frs-bus:OrdinaryShareClass4 2022-12-31 4091790 frs-bus:OrdinaryShareClass5 2022-01-01 2022-12-31 4091790 frs-bus:OrdinaryShareClass5 2021-12-31 4091790 frs-bus:OrdinaryShareClass5 2022-12-31 4091790 frs-bus:PreferenceShareClass1 2022-01-01 2022-12-31 4091790 frs-bus:PreferenceShareClass1 2021-12-31 4091790 frs-bus:PreferenceShareClass1 2022-12-31 4091790 frs-bus:PreferenceShareClass2 2022-01-01 2022-12-31 4091790 frs-bus:PreferenceShareClass2 2021-12-31 4091790 frs-bus:PreferenceShareClass2 2022-12-31 4091790 frs-bus:PreferenceShareClass3 2022-01-01 2022-12-31 4091790 frs-bus:PreferenceShareClass3 2021-12-31 4091790 frs-bus:PreferenceShareClass3 2022-12-31 4091790 frs-bus:PreferenceShareClass4 2022-01-01 2022-12-31 4091790 frs-bus:PreferenceShareClass4 2021-12-31 4091790 frs-bus:PreferenceShareClass4 2022-12-31 4091790 frs-bus:PreferenceShareClass5 2022-01-01 2022-12-31 4091790 frs-bus:PreferenceShareClass5 2021-12-31 4091790 frs-bus:PreferenceShareClass5 2022-12-31 4091790 1 2022-01-01 2022-12-31 4091790 1 2022-12-31 4091790 1 2022-01-01 2022-12-31 4091790 frs-core:LeasedAssets 2022-01-01 2022-12-31 4091790 frs-core:OwnedAssets 2022-01-01 2022-12-31 4091790 frs-core:CurrencyRisk 2022-01-01 2022-12-31 4091790 frs-core:MarketRisk 2022-01-01 2022-12-31 4091790 frs-core:InterestRateRisk 2022-01-01 2022-12-31 4091790 frs-core:DeferredTaxation 2022-01-01 2022-12-31 4091790 frs-core:DeferredTaxation 2021-12-31 4091790 frs-core:DeferredTaxation 2022-12-31 4091790 frs-core:OtherProvisionsContingentLiabilities 2022-01-01 2022-12-31 4091790 frs-core:OtherProvisionsContingentLiabilities 2021-12-31 4091790 frs-core:OtherProvisionsContingentLiabilities 2022-12-31 4091790 frs-core:ProvisionsDeferredTax 2022-12-31 4091790 frs-core:OtherDeferredTax 2022-12-31 4091790 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-12-31 4091790 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-12-31 4091790 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-12-31 4091790 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-01-01 2022-12-31 4091790 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-12-31 4091790 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-12-31 4091790 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-01-01 2022-12-31 4091790 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-12-31 4091790 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-12-31 4091790 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-01-01 2022-12-31 4091790 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-12-31 4091790 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-12-31 4091790 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-12-31 4091790 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-12-31 4091790 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-12-31 4091790 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-12-31 4091790 frs-core:Share-basedPaymentsDeferredTax 2022-12-31 4091790 frs-core:TaxCreditsDeferredTax 2022-12-31 4091790 frs-core:CostValuation 2021-12-31 4091790 frs-core:AdditionsToInvestments 2022-12-31 4091790 frs-core:DisposalsRepaymentsInvestments 2022-12-31 4091790 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-12-31 4091790 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-12-31 4091790 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-12-31 4091790 frs-core:OtherIncreaseDecreaseInInvestments 2022-12-31 4091790 frs-core:CostValuation 2022-12-31 4091790 frs-core:ProvisionsForImpairmentInvestments 2021-12-31 4091790 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-12-31 4091790 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-12-31 4091790 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-12-31 4091790 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-12-31 4091790 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-12-31 4091790 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-12-31 4091790 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-12-31 4091790 frs-core:ProvisionsForImpairmentInvestments 2022-12-31 4091790 frs-core:ListedExchangeTraded 2022-12-31 4091790 frs-core:ListedExchangeTraded 2021-12-31 4091790 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-12-31 4091790 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-12-31 4091790 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-12-31 4091790 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-12-31 4091790 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-12-31 4091790 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-12-31 4091790 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-12-31 4091790 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-12-31 4091790 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 4091790 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 4091790 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 4091790 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 4091790 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 4091790 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-12-31 4091790 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 4091790 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 4091790 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 4091790 frs-core:UnlistedNon-exchangeTraded 2022-12-31 4091790 frs-core:UnlistedNon-exchangeTraded 2021-12-31 4091790 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-12-31 4091790 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 4091790 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 4091790 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 4091790 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 4091790 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 4091790 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 4091790 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-12-31 4091790 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 4091790 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 4091790 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 4091790 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 4091790 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 4091790 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-12-31 4091790 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 4091790 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 4091790 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 4091790 dpl-frs:CostSales 2022-01-01 2022-12-31 4091790 dpl-frs:CostSales 2021-12-31 4091790 dpl-frs:CostSales 2022-12-31 4091790 dpl-frs:DistributionCosts 2022-01-01 2022-12-31 4091790 dpl-frs:AdministrativeExpenses 2022-01-01 2022-12-31 4091790 frs-bus:Director1 2022-01-01 2022-12-31 4091790 frs-bus:Director1 2021-12-31 4091790 frs-bus:Director1 2022-12-31 4091790 frs-bus:CompanySecretary1 2022-01-01 2022-12-31 4091790 1 2022-01-01 2022-12-31 4091790 frs-core:CurrentFinancialInstruments 1 2022-12-31 4091790 frs-core:Non-currentFinancialInstruments 1 2022-12-31 4091790 2 2022-01-01 2022-12-31 4091790 frs-core:CurrentFinancialInstruments 2 2022-12-31 4091790 frs-core:Non-currentFinancialInstruments 2 2022-12-31 4091790 3 2022-01-01 2022-12-31 4091790 frs-core:CurrentFinancialInstruments 3 2022-12-31 4091790 frs-core:Non-currentFinancialInstruments 3 2022-12-31 4091790 4 2022-01-01 2022-12-31 4091790 frs-core:CurrentFinancialInstruments 4 2022-12-31 4091790 frs-core:Non-currentFinancialInstruments 4 2022-12-31 4091790 5 2022-01-01 2022-12-31 4091790 frs-core:CurrentFinancialInstruments 5 2022-12-31 4091790 frs-core:Non-currentFinancialInstruments 5 2022-12-31 4091790 6 2022-01-01 2022-12-31 4091790 frs-core:CurrentFinancialInstruments 6 2022-12-31 4091790 frs-core:Non-currentFinancialInstruments 6 2022-12-31 4091790 7 2022-01-01 2022-12-31 4091790 frs-core:CurrentFinancialInstruments 7 2022-12-31 4091790 frs-core:Non-currentFinancialInstruments 7 2022-12-31 4091790 8 2022-01-01 2022-12-31 4091790 frs-core:CurrentFinancialInstruments 8 2022-12-31 4091790 frs-core:Non-currentFinancialInstruments 8 2022-12-31 4091790 9 2022-01-01 2022-12-31 4091790 frs-core:CurrentFinancialInstruments 9 2022-12-31 4091790 frs-core:Non-currentFinancialInstruments 9 2022-12-31 4091790 10 2022-01-01 2022-12-31 4091790 frs-core:CurrentFinancialInstruments 10 2022-12-31 4091790 frs-core:Non-currentFinancialInstruments 10 2022-12-31 4091790 11 2022-01-01 2022-12-31 4091790 frs-core:CurrentFinancialInstruments 11 2022-12-31 4091790 frs-core:Non-currentFinancialInstruments 11 2022-12-31 4091790 12 2022-01-01 2022-12-31 4091790 frs-core:CurrentFinancialInstruments 12 2022-12-31 4091790 frs-core:Non-currentFinancialInstruments 12 2022-12-31 4091790 13 2022-01-01 2022-12-31 4091790 frs-core:CurrentFinancialInstruments 13 2022-12-31 4091790 frs-core:Non-currentFinancialInstruments 13 2022-12-31 4091790 14 2022-01-01 2022-12-31 4091790 frs-core:CurrentFinancialInstruments 14 2022-12-31 4091790 frs-core:Non-currentFinancialInstruments 14 2022-12-31 4091790 15 2022-01-01 2022-12-31 4091790 frs-core:CurrentFinancialInstruments 15 2022-12-31 4091790 frs-core:Non-currentFinancialInstruments 15 2022-12-31 4091790 16 2022-01-01 2022-12-31 4091790 frs-core:CurrentFinancialInstruments 16 2022-12-31 4091790 frs-core:Non-currentFinancialInstruments 16 2022-12-31 4091790 17 2022-01-01 2022-12-31 4091790 frs-core:CurrentFinancialInstruments 17 2022-12-31 4091790 frs-core:Non-currentFinancialInstruments 17 2022-12-31 4091790 18 2022-01-01 2022-12-31 4091790 frs-core:CurrentFinancialInstruments 18 2022-12-31 4091790 frs-core:Non-currentFinancialInstruments 18 2022-12-31 4091790 19 2022-01-01 2022-12-31 4091790 frs-core:CurrentFinancialInstruments 19 2022-12-31 4091790 frs-core:Non-currentFinancialInstruments 19 2022-12-31 4091790 20 2022-01-01 2022-12-31 4091790 frs-core:CurrentFinancialInstruments 20 2022-12-31 4091790 frs-core:Non-currentFinancialInstruments 20 2022-12-31 4091790 dpl-frs:Item1 2022-01-01 2022-12-31 4091790 dpl-frs:Item1 2021-12-31 4091790 dpl-frs:Item1 2022-12-31 4091790 dpl-frs:CostSales dpl-frs:Item1 2022-01-01 2022-12-31 4091790 dpl-frs:CostSales dpl-frs:Item1 2021-12-31 4091790 dpl-frs:CostSales dpl-frs:Item1 2022-12-31 4091790 dpl-frs:DistributionCosts dpl-frs:Item1 2022-01-01 2022-12-31 4091790 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-01-01 2022-12-31 4091790 dpl-frs:Item2 2022-01-01 2022-12-31 4091790 dpl-frs:Item2 2021-12-31 4091790 dpl-frs:Item2 2022-12-31 4091790 dpl-frs:CostSales dpl-frs:Item2 2022-01-01 2022-12-31 4091790 dpl-frs:CostSales dpl-frs:Item2 2021-12-31 4091790 dpl-frs:CostSales dpl-frs:Item2 2022-12-31 4091790 dpl-frs:DistributionCosts dpl-frs:Item2 2022-01-01 2022-12-31 4091790 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-01-01 2022-12-31 4091790 dpl-frs:Item3 2022-01-01 2022-12-31 4091790 dpl-frs:Item3 2021-12-31 4091790 dpl-frs:Item3 2022-12-31 4091790 dpl-frs:CostSales dpl-frs:Item3 2022-01-01 2022-12-31 4091790 dpl-frs:CostSales dpl-frs:Item3 2021-12-31 4091790 dpl-frs:CostSales dpl-frs:Item3 2022-12-31 4091790 dpl-frs:DistributionCosts dpl-frs:Item3 2022-01-01 2022-12-31 4091790 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-01-01 2022-12-31 4091790 dpl-frs:Item4 2022-01-01 2022-12-31 4091790 dpl-frs:Item4 2021-12-31 4091790 dpl-frs:Item4 2022-12-31 4091790 dpl-frs:CostSales dpl-frs:Item4 2022-01-01 2022-12-31 4091790 dpl-frs:CostSales dpl-frs:Item4 2021-12-31 4091790 dpl-frs:CostSales dpl-frs:Item4 2022-12-31 4091790 dpl-frs:DistributionCosts dpl-frs:Item4 2022-01-01 2022-12-31 4091790 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-01-01 2022-12-31 4091790 dpl-frs:Item5 2022-01-01 2022-12-31 4091790 dpl-frs:Item5 2021-12-31 4091790 dpl-frs:Item5 2022-12-31 4091790 dpl-frs:CostSales dpl-frs:Item5 2022-01-01 2022-12-31 4091790 dpl-frs:CostSales dpl-frs:Item5 2021-12-31 4091790 dpl-frs:CostSales dpl-frs:Item5 2022-12-31 4091790 dpl-frs:DistributionCosts dpl-frs:Item5 2022-01-01 2022-12-31 4091790 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-01-01 2022-12-31 4091790 dpl-frs:Item6 2022-01-01 2022-12-31 4091790 dpl-frs:Item6 2021-12-31 4091790 dpl-frs:Item6 2022-12-31 4091790 dpl-frs:CostSales dpl-frs:Item6 2022-01-01 2022-12-31 4091790 dpl-frs:CostSales dpl-frs:Item6 2021-12-31 4091790 dpl-frs:CostSales dpl-frs:Item6 2022-12-31 4091790 dpl-frs:DistributionCosts dpl-frs:Item6 2022-01-01 2022-12-31 4091790 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-01-01 2022-12-31 4091790 dpl-frs:Item7 2022-01-01 2022-12-31 4091790 dpl-frs:Item7 2021-12-31 4091790 dpl-frs:Item7 2022-12-31 4091790 dpl-frs:CostSales dpl-frs:Item7 2022-01-01 2022-12-31 4091790 dpl-frs:CostSales dpl-frs:Item7 2021-12-31 4091790 dpl-frs:CostSales dpl-frs:Item7 2022-12-31 4091790 dpl-frs:DistributionCosts dpl-frs:Item7 2022-01-01 2022-12-31 4091790 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-01-01 2022-12-31 4091790 dpl-frs:Item8 2022-01-01 2022-12-31 4091790 dpl-frs:Item8 2021-12-31 4091790 dpl-frs:Item8 2022-12-31 4091790 dpl-frs:CostSales dpl-frs:Item8 2022-01-01 2022-12-31 4091790 dpl-frs:CostSales dpl-frs:Item8 2021-12-31 4091790 dpl-frs:CostSales dpl-frs:Item8 2022-12-31 4091790 dpl-frs:DistributionCosts dpl-frs:Item8 2022-01-01 2022-12-31 4091790 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-01-01 2022-12-31 4091790 dpl-frs:Item9 2022-01-01 2022-12-31 4091790 dpl-frs:Item9 2021-12-31 4091790 dpl-frs:Item9 2022-12-31 4091790 dpl-frs:CostSales dpl-frs:Item9 2022-01-01 2022-12-31 4091790 dpl-frs:CostSales dpl-frs:Item9 2021-12-31 4091790 dpl-frs:CostSales dpl-frs:Item9 2022-12-31 4091790 dpl-frs:DistributionCosts dpl-frs:Item9 2022-01-01 2022-12-31 4091790 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-01-01 2022-12-31 4091790 dpl-frs:Item10 2022-01-01 2022-12-31 4091790 dpl-frs:Item10 2021-12-31 4091790 dpl-frs:Item10 2022-12-31 4091790 dpl-frs:CostSales dpl-frs:Item10 2022-01-01 2022-12-31 4091790 dpl-frs:CostSales dpl-frs:Item10 2021-12-31 4091790 dpl-frs:CostSales dpl-frs:Item10 2022-12-31 4091790 dpl-frs:DistributionCosts dpl-frs:Item10 2022-01-01 2022-12-31 4091790 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-01-01 2022-12-31 4091790 dpl-frs:Item11 2022-01-01 2022-12-31 4091790 dpl-frs:Item11 2021-12-31 4091790 dpl-frs:Item11 2022-12-31 4091790 dpl-frs:CostSales dpl-frs:Item11 2022-01-01 2022-12-31 4091790 dpl-frs:CostSales dpl-frs:Item11 2021-12-31 4091790 dpl-frs:CostSales dpl-frs:Item11 2022-12-31 4091790 dpl-frs:DistributionCosts dpl-frs:Item11 2022-01-01 2022-12-31 4091790 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-01-01 2022-12-31 4091790 dpl-frs:Item12 2022-01-01 2022-12-31 4091790 dpl-frs:Item12 2021-12-31 4091790 dpl-frs:Item12 2022-12-31 4091790 dpl-frs:CostSales dpl-frs:Item12 2022-01-01 2022-12-31 4091790 dpl-frs:CostSales dpl-frs:Item12 2021-12-31 4091790 dpl-frs:CostSales dpl-frs:Item12 2022-12-31 4091790 dpl-frs:DistributionCosts dpl-frs:Item12 2022-01-01 2022-12-31 4091790 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-01-01 2022-12-31 4091790 1 2022-01-01 2022-12-31 4091790 frs-countries:EnglandWales 2022-01-01 2022-12-31
Woods Bakery Limited
Unaudited Financial Statements
For The Year Ended 31 December 2023
Baldwin & Co.
Chartered Certified Accountants
22 Bernard Crescent
Hunstanton
Norfolk
PE36 6ER
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 4091790
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 124,143 67,910
124,143 67,910
CURRENT ASSETS
Stocks 5 8,922 6,876
Debtors 6 87,219 223,430
Cash at bank and in hand 279,359 186,949
375,500 417,255
Creditors: Amounts Falling Due Within One Year 7 (107,285 ) (105,073 )
NET CURRENT ASSETS (LIABILITIES) 268,215 312,182
TOTAL ASSETS LESS CURRENT LIABILITIES 392,358 380,092
Creditors: Amounts Falling Due After More Than One Year 8 (20,833 ) (30,833 )
NET ASSETS 371,525 349,259
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 371,425 349,159
SHAREHOLDERS' FUNDS 371,525 349,259
Page 1
Page 2
For the year ending 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Derek Woods
Director
22/02/2024
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
Woods Bakery Limited is a private company, limited by shares, incorporated in England & Wales, registered number 4091790 . The registered office is Unit 4 Pegasus Mews, Pegasus Drive, Biggleswade, Beds, SG18 8QA.
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%
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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.
Page 3
Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2023 2022
Office and administration 2 3
Sales, marketing and distribution 4 3
Manufacturing 10 9
16 15
4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 January 2023 235,258 87,070 322,328
Additions 55,751 52,240 107,991
Disposals - (32,800 ) (32,800 )
As at 31 December 2023 291,009 106,510 397,519
Depreciation
As at 1 January 2023 201,387 53,031 254,418
Provided during the period 22,405 18,974 41,379
Disposals - (22,421 ) (22,421 )
As at 31 December 2023 223,792 49,584 273,376
Net Book Value
As at 31 December 2023 67,217 56,926 124,143
As at 1 January 2023 33,871 34,039 67,910
5. Stocks
2023 2022
£ £
Materials 8,922 6,876
8,922 6,876
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 50,391 75,606
Prepayments and accrued income 6,854 2,840
Other debtors 2,948 62,528
VAT 27,026 82,456
87,219 223,430
Page 4
Page 5
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 15,628 29,786
Bank loans and overdrafts 10,000 10,000
Corporation tax - 28,795
Other taxes and social security 7,675 5,943
Accruals and deferred income 46,214 10,575
Director's loan account 27,768 19,974
107,285 105,073
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 20,833 30,833
20,833 30,833
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
Page 5