Acorah Software Products - Accounts Production 14.3.260 false true false 8 June 2022 30 June 2023 30 June 2023 SC734859 Mr Robert Macgregor iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC734859 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-06-07 SC734859 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-06-30 SC734859 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-06-30 SC734859 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-06-30 SC734859 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-06-08 2023-06-30 SC734859 frs-core:AllSubsidiaries 2022-06-08 2023-06-30 SC734859 frs-core:KeyManagementPersonnel 2022-06-08 2023-06-30 SC734859 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-06-08 2023-06-30 SC734859 frs-core:OtherRelatedParties 2022-06-08 2023-06-30 SC734859 2022-06-07 SC734859 2023-06-30 SC734859 2022-06-08 2023-06-30 SC734859 frs-core:CurrentFinancialInstruments 2023-06-30 SC734859 frs-core:CurrentFinancialInstruments 2022-06-08 2023-06-30 SC734859 frs-core:Non-currentFinancialInstruments 2023-06-30 SC734859 frs-core:Non-currentFinancialInstruments 2022-06-08 2023-06-30 SC734859 frs-core:CurrentFinancialInstruments 2022-06-08 2023-06-30 SC734859 frs-core:CurrentFinancialInstruments 2023-06-30 SC734859 frs-core:AfterOneYear 2022-06-08 2023-06-30 SC734859 frs-core:BetweenOneFiveYears 2022-06-08 2023-06-30 SC734859 frs-core:BetweenOneFiveYears 2023-06-30 SC734859 frs-core:ComputerEquipment 2023-06-30 SC734859 frs-core:ComputerEquipment 2022-06-08 2023-06-30 SC734859 frs-core:ComputerEquipment 2022-06-07 SC734859 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-06-30 SC734859 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-06-08 2023-06-30 SC734859 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-06-07 SC734859 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-06-30 SC734859 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-06-08 2023-06-30 SC734859 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-06-07 SC734859 frs-core:FurnitureFittings 2023-06-30 SC734859 frs-core:FurnitureFittings 2022-06-08 2023-06-30 SC734859 frs-core:FurnitureFittings 2022-06-07 SC734859 frs-core:NetGoodwill 2023-06-30 SC734859 frs-core:NetGoodwill 2022-06-08 2023-06-30 SC734859 frs-core:NetGoodwill 2022-06-07 SC734859 frs-core:InvestmentPropertyIncludedWithinPPE 2023-06-30 SC734859 frs-core:InvestmentPropertyIncludedWithinPPE 2022-06-08 2023-06-30 SC734859 frs-core:InvestmentPropertyIncludedWithinPPE 2022-06-07 SC734859 frs-core:LandBuildings 2023-06-30 SC734859 frs-core:LandBuildings 2022-06-08 2023-06-30 SC734859 frs-core:LandBuildings 2022-06-07 SC734859 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-06-30 SC734859 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-06-08 2023-06-30 SC734859 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-06-07 SC734859 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-06-30 SC734859 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-06-08 2023-06-30 SC734859 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-06-07 SC734859 frs-core:MoreThanFiveYears 2022-06-08 2023-06-30 SC734859 frs-core:MoreThanFiveYears 2023-06-30 SC734859 frs-core:MotorVehicles 2023-06-30 SC734859 frs-core:MotorVehicles 2022-06-08 2023-06-30 SC734859 frs-core:MotorVehicles 2022-06-07 SC734859 frs-core:OtherResidualIntangibleAssets 2023-06-30 SC734859 frs-core:OtherResidualIntangibleAssets 2022-06-08 2023-06-30 SC734859 frs-core:OtherResidualIntangibleAssets 2022-06-07 SC734859 frs-core:PlantMachinery 2023-06-30 SC734859 frs-core:PlantMachinery 2022-06-08 2023-06-30 SC734859 frs-core:PlantMachinery 2022-06-07 SC734859 frs-core:Secured 2023-06-30 SC734859 frs-core:Unsecured 2023-06-30 SC734859 frs-core:WithinOneYear 2022-06-08 2023-06-30 SC734859 frs-core:WithinOneYear 2023-06-30 SC734859 frs-core:CapitalRedemptionReserve 2022-06-08 2023-06-30 SC734859 frs-core:CapitalRedemptionReserve 2022-06-07 SC734859 frs-core:CapitalRedemptionReserve 2023-06-30 SC734859 frs-core:OtherReservesSubtotal 2022-06-08 2023-06-30 SC734859 frs-core:OtherReservesSubtotal 2022-06-07 SC734859 frs-core:OtherReservesSubtotal 2023-06-30 SC734859 frs-core:RevaluationReserve 2022-06-08 2023-06-30 SC734859 frs-core:RevaluationReserve 2022-06-07 SC734859 frs-core:RevaluationReserve 2023-06-30 SC734859 frs-core:SharePremium 2022-06-08 2023-06-30 SC734859 frs-core:SharePremium 2022-06-07 SC734859 frs-core:SharePremium 2023-06-30 SC734859 frs-core:ShareCapital 2022-06-08 2023-06-30 SC734859 frs-core:ShareCapital 2022-06-07 SC734859 frs-core:ShareCapital 2023-06-30 SC734859 frs-core:RetainedEarningsAccumulatedLosses 2022-06-08 2023-06-30 SC734859 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-06-07 SC734859 frs-core:RetainedEarningsAccumulatedLosses 2023-06-30 SC734859 frs-core:RetainedEarningsAccumulatedLosses 2022-06-07 SC734859 frs-core:RetainedEarningsAccumulatedLosses 2023-06-30 SC734859 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-06-07 SC734859 frs-countries:UnitedKingdom 2022-06-08 2023-06-30 SC734859 frs-countries:Europe 2022-06-08 2023-06-30 SC734859 frs-countries:NorthAmerica 2022-06-08 2023-06-30 SC734859 frs-countries:SouthAmerica 2022-06-08 2023-06-30 SC734859 frs-countries:Asia 2022-06-08 2023-06-30 SC734859 frs-countries:RestWorldOutsideUK 2022-06-08 2023-06-30 SC734859 frs-bus:HighestPaidDirector 2022-06-08 2023-06-30 SC734859 frs-bus:PrivateLimitedCompanyLtd 2022-06-08 2023-06-30 SC734859 frs-bus:CompanyLimitedByGuarantee 2022-06-08 2023-06-30 SC734859 frs-bus:LimitedLiabilityPartnershipLLP 2022-06-08 2023-06-30 SC734859 frs-bus:LimitedLiabilityPartnershipsSORP 2022-06-08 2023-06-30 SC734859 frs-bus:FullAccounts 2022-06-08 2023-06-30 SC734859 frs-bus:FilletedAccounts 2022-06-08 2023-06-30 SC734859 frs-bus:AbridgedAccounts 2022-06-08 2023-06-30 SC734859 frs-bus:FRS102 2022-06-08 2023-06-30 SC734859 frs-bus:MediumEntities 2022-06-08 2023-06-30 SC734859 frs-bus:SmallEntities 2022-06-08 2023-06-30 SC734859 frs-bus:EntityHasNeverTraded 2022-06-08 2023-06-30 SC734859 frs-bus:EntityNoLongerTradingButTradedInPast 2022-06-08 2023-06-30 SC734859 frs-bus:Audited 2022-06-08 2023-06-30 SC734859 frs-bus:AuditExempt-NoAccountantsReport 2022-06-08 2023-06-30 SC734859 frs-bus:AuditExemptWithAccountantsReport 2022-06-08 2023-06-30 SC734859 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-06-08 2023-06-30 SC734859 frs-bus:LargeCompaniesRegimeForAccounts 2022-06-08 2023-06-30 SC734859 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-06-08 2023-06-30 SC734859 frs-bus:SmallCompaniesRegimeForAccounts 2022-06-08 2023-06-30 SC734859 frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-06-08 2023-06-30 SC734859 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-06-08 2023-06-30 SC734859 frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-06-08 2023-06-30 SC734859 frs-bus:OrdinaryShareClass1 2022-06-08 2023-06-30 SC734859 frs-bus:OrdinaryShareClass1 2022-06-07 SC734859 frs-bus:OrdinaryShareClass1 2023-06-30 SC734859 frs-bus:OrdinaryShareClass2 2022-06-08 2023-06-30 SC734859 frs-bus:OrdinaryShareClass2 2022-06-07 SC734859 frs-bus:OrdinaryShareClass2 2023-06-30 SC734859 frs-bus:OrdinaryShareClass3 2022-06-08 2023-06-30 SC734859 frs-bus:OrdinaryShareClass3 2022-06-07 SC734859 frs-bus:OrdinaryShareClass3 2023-06-30 SC734859 frs-bus:OrdinaryShareClass4 2022-06-08 2023-06-30 SC734859 frs-bus:OrdinaryShareClass4 2022-06-07 SC734859 frs-bus:OrdinaryShareClass4 2023-06-30 SC734859 frs-bus:OrdinaryShareClass5 2022-06-08 2023-06-30 SC734859 frs-bus:OrdinaryShareClass5 2022-06-07 SC734859 frs-bus:OrdinaryShareClass5 2023-06-30 SC734859 frs-bus:PreferenceShareClass1 2022-06-08 2023-06-30 SC734859 frs-bus:PreferenceShareClass1 2022-06-07 SC734859 frs-bus:PreferenceShareClass1 2023-06-30 SC734859 frs-bus:PreferenceShareClass2 2022-06-08 2023-06-30 SC734859 frs-bus:PreferenceShareClass2 2022-06-07 SC734859 frs-bus:PreferenceShareClass2 2023-06-30 SC734859 frs-bus:PreferenceShareClass3 2022-06-08 2023-06-30 SC734859 frs-bus:PreferenceShareClass3 2022-06-07 SC734859 frs-bus:PreferenceShareClass3 2023-06-30 SC734859 frs-bus:PreferenceShareClass4 2022-06-08 2023-06-30 SC734859 frs-bus:PreferenceShareClass4 2022-06-07 SC734859 frs-bus:PreferenceShareClass4 2023-06-30 SC734859 frs-bus:PreferenceShareClass5 2022-06-08 2023-06-30 SC734859 frs-bus:PreferenceShareClass5 2022-06-07 SC734859 frs-bus:PreferenceShareClass5 2023-06-30 SC734859 1 2022-06-08 2023-06-30 SC734859 1 2023-06-30 SC734859 1 2022-06-08 2023-06-30 SC734859 frs-core:LeasedAssets 2022-06-08 2023-06-30 SC734859 frs-core:OwnedAssets 2022-06-08 2023-06-30 SC734859 frs-core:CurrencyRisk 2022-06-08 2023-06-30 SC734859 frs-core:MarketRisk 2022-06-08 2023-06-30 SC734859 frs-core:InterestRateRisk 2022-06-08 2023-06-30 SC734859 frs-core:DeferredTaxation 2022-06-08 2023-06-30 SC734859 frs-core:DeferredTaxation 2022-06-07 SC734859 frs-core:DeferredTaxation 2023-06-30 SC734859 frs-core:OtherProvisionsContingentLiabilities 2022-06-08 2023-06-30 SC734859 frs-core:OtherProvisionsContingentLiabilities 2022-06-07 SC734859 frs-core:OtherProvisionsContingentLiabilities 2023-06-30 SC734859 frs-core:ProvisionsDeferredTax 2023-06-30 SC734859 frs-core:OtherDeferredTax 2023-06-30 SC734859 frs-core:AcceleratedTaxDepreciationDeferredTax 2023-06-30 SC734859 frs-core:TaxLossesCarry-forwardsDeferredTax 2023-06-30 SC734859 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-06-30 SC734859 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-06-08 2023-06-30 SC734859 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-06-07 SC734859 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-06-30 SC734859 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-06-08 2023-06-30 SC734859 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-06-07 SC734859 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-06-30 SC734859 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-06-08 2023-06-30 SC734859 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-06-07 SC734859 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-06-30 SC734859 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-06-30 SC734859 frs-core:RevaluationInvestmentPropertyDeferredTax 2023-06-30 SC734859 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-06-30 SC734859 frs-core:OtherPost-employmentBenefitsDeferredTax 2023-06-30 SC734859 frs-core:Share-basedPaymentsDeferredTax 2023-06-30 SC734859 frs-core:TaxCreditsDeferredTax 2023-06-30 SC734859 frs-core:CostValuation 2022-06-07 SC734859 frs-core:AdditionsToInvestments 2023-06-30 SC734859 frs-core:DisposalsRepaymentsInvestments 2023-06-30 SC734859 frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-06-30 SC734859 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-06-30 SC734859 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-06-30 SC734859 frs-core:OtherIncreaseDecreaseInInvestments 2023-06-30 SC734859 frs-core:CostValuation 2023-06-30 SC734859 frs-core:ProvisionsForImpairmentInvestments 2022-06-07 SC734859 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-06-30 SC734859 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-06-30 SC734859 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-06-30 SC734859 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-06-30 SC734859 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-06-30 SC734859 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-06-30 SC734859 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-06-30 SC734859 frs-core:ProvisionsForImpairmentInvestments 2023-06-30 SC734859 frs-core:ListedExchangeTraded 2023-06-30 SC734859 frs-core:ListedExchangeTraded 2022-06-07 SC734859 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-06-07 SC734859 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-06-30 SC734859 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-06-30 SC734859 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-06-30 SC734859 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-06-30 SC734859 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-06-30 SC734859 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-06-30 SC734859 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-06-30 SC734859 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-07 SC734859 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 SC734859 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 SC734859 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 SC734859 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 SC734859 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-06-30 SC734859 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 SC734859 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 SC734859 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 SC734859 frs-core:UnlistedNon-exchangeTraded 2023-06-30 SC734859 frs-core:UnlistedNon-exchangeTraded 2022-06-07 SC734859 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-06-07 SC734859 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 SC734859 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 SC734859 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 SC734859 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 SC734859 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 SC734859 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 SC734859 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-06-30 SC734859 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-07 SC734859 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 SC734859 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 SC734859 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 SC734859 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 SC734859 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-06-30 SC734859 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 SC734859 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 SC734859 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 SC734859 dpl-frs:CostSales 2022-06-08 2023-06-30 SC734859 dpl-frs:CostSales 2022-06-07 SC734859 dpl-frs:CostSales 2023-06-30 SC734859 dpl-frs:DistributionCosts 2022-06-08 2023-06-30 SC734859 dpl-frs:AdministrativeExpenses 2022-06-08 2023-06-30 SC734859 frs-bus:Director1 2022-06-08 2023-06-30 SC734859 frs-bus:Director1 2022-06-07 SC734859 frs-bus:Director1 2023-06-30 SC734859 1 2022-06-08 2023-06-30 SC734859 frs-core:CurrentFinancialInstruments 1 2023-06-30 SC734859 frs-core:Non-currentFinancialInstruments 1 2023-06-30 SC734859 2 2022-06-08 2023-06-30 SC734859 frs-core:CurrentFinancialInstruments 2 2023-06-30 SC734859 frs-core:Non-currentFinancialInstruments 2 2023-06-30 SC734859 3 2022-06-08 2023-06-30 SC734859 frs-core:CurrentFinancialInstruments 3 2023-06-30 SC734859 frs-core:Non-currentFinancialInstruments 3 2023-06-30 SC734859 4 2022-06-08 2023-06-30 SC734859 frs-core:CurrentFinancialInstruments 4 2023-06-30 SC734859 frs-core:Non-currentFinancialInstruments 4 2023-06-30 SC734859 5 2022-06-08 2023-06-30 SC734859 frs-core:CurrentFinancialInstruments 5 2023-06-30 SC734859 frs-core:Non-currentFinancialInstruments 5 2023-06-30 SC734859 6 2022-06-08 2023-06-30 SC734859 frs-core:CurrentFinancialInstruments 6 2023-06-30 SC734859 frs-core:Non-currentFinancialInstruments 6 2023-06-30 SC734859 7 2022-06-08 2023-06-30 SC734859 frs-core:CurrentFinancialInstruments 7 2023-06-30 SC734859 frs-core:Non-currentFinancialInstruments 7 2023-06-30 SC734859 8 2022-06-08 2023-06-30 SC734859 frs-core:CurrentFinancialInstruments 8 2023-06-30 SC734859 frs-core:Non-currentFinancialInstruments 8 2023-06-30 SC734859 9 2022-06-08 2023-06-30 SC734859 frs-core:CurrentFinancialInstruments 9 2023-06-30 SC734859 frs-core:Non-currentFinancialInstruments 9 2023-06-30 SC734859 10 2022-06-08 2023-06-30 SC734859 frs-core:CurrentFinancialInstruments 10 2023-06-30 SC734859 frs-core:Non-currentFinancialInstruments 10 2023-06-30 SC734859 11 2022-06-08 2023-06-30 SC734859 frs-core:CurrentFinancialInstruments 11 2023-06-30 SC734859 frs-core:Non-currentFinancialInstruments 11 2023-06-30 SC734859 12 2022-06-08 2023-06-30 SC734859 frs-core:CurrentFinancialInstruments 12 2023-06-30 SC734859 frs-core:Non-currentFinancialInstruments 12 2023-06-30 SC734859 13 2022-06-08 2023-06-30 SC734859 frs-core:CurrentFinancialInstruments 13 2023-06-30 SC734859 frs-core:Non-currentFinancialInstruments 13 2023-06-30 SC734859 14 2022-06-08 2023-06-30 SC734859 frs-core:CurrentFinancialInstruments 14 2023-06-30 SC734859 frs-core:Non-currentFinancialInstruments 14 2023-06-30 SC734859 15 2022-06-08 2023-06-30 SC734859 frs-core:CurrentFinancialInstruments 15 2023-06-30 SC734859 frs-core:Non-currentFinancialInstruments 15 2023-06-30 SC734859 16 2022-06-08 2023-06-30 SC734859 frs-core:CurrentFinancialInstruments 16 2023-06-30 SC734859 frs-core:Non-currentFinancialInstruments 16 2023-06-30 SC734859 17 2022-06-08 2023-06-30 SC734859 frs-core:CurrentFinancialInstruments 17 2023-06-30 SC734859 frs-core:Non-currentFinancialInstruments 17 2023-06-30 SC734859 18 2022-06-08 2023-06-30 SC734859 frs-core:CurrentFinancialInstruments 18 2023-06-30 SC734859 frs-core:Non-currentFinancialInstruments 18 2023-06-30 SC734859 19 2022-06-08 2023-06-30 SC734859 frs-core:CurrentFinancialInstruments 19 2023-06-30 SC734859 frs-core:Non-currentFinancialInstruments 19 2023-06-30 SC734859 20 2022-06-08 2023-06-30 SC734859 frs-core:CurrentFinancialInstruments 20 2023-06-30 SC734859 frs-core:Non-currentFinancialInstruments 20 2023-06-30 SC734859 dpl-frs:Item1 2022-06-08 2023-06-30 SC734859 dpl-frs:Item1 2022-06-07 SC734859 dpl-frs:Item1 2023-06-30 SC734859 dpl-frs:CostSales dpl-frs:Item1 2022-06-08 2023-06-30 SC734859 dpl-frs:CostSales dpl-frs:Item1 2022-06-07 SC734859 dpl-frs:CostSales dpl-frs:Item1 2023-06-30 SC734859 dpl-frs:DistributionCosts dpl-frs:Item1 2022-06-08 2023-06-30 SC734859 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-06-08 2023-06-30 SC734859 dpl-frs:Item2 2022-06-08 2023-06-30 SC734859 dpl-frs:Item2 2022-06-07 SC734859 dpl-frs:Item2 2023-06-30 SC734859 dpl-frs:CostSales dpl-frs:Item2 2022-06-08 2023-06-30 SC734859 dpl-frs:CostSales dpl-frs:Item2 2022-06-07 SC734859 dpl-frs:CostSales dpl-frs:Item2 2023-06-30 SC734859 dpl-frs:DistributionCosts dpl-frs:Item2 2022-06-08 2023-06-30 SC734859 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-06-08 2023-06-30 SC734859 dpl-frs:Item3 2022-06-08 2023-06-30 SC734859 dpl-frs:Item3 2022-06-07 SC734859 dpl-frs:Item3 2023-06-30 SC734859 dpl-frs:CostSales dpl-frs:Item3 2022-06-08 2023-06-30 SC734859 dpl-frs:CostSales dpl-frs:Item3 2022-06-07 SC734859 dpl-frs:CostSales dpl-frs:Item3 2023-06-30 SC734859 dpl-frs:DistributionCosts dpl-frs:Item3 2022-06-08 2023-06-30 SC734859 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-06-08 2023-06-30 SC734859 dpl-frs:Item4 2022-06-08 2023-06-30 SC734859 dpl-frs:Item4 2022-06-07 SC734859 dpl-frs:Item4 2023-06-30 SC734859 dpl-frs:CostSales dpl-frs:Item4 2022-06-08 2023-06-30 SC734859 dpl-frs:CostSales dpl-frs:Item4 2022-06-07 SC734859 dpl-frs:CostSales dpl-frs:Item4 2023-06-30 SC734859 dpl-frs:DistributionCosts dpl-frs:Item4 2022-06-08 2023-06-30 SC734859 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-06-08 2023-06-30 SC734859 dpl-frs:Item5 2022-06-08 2023-06-30 SC734859 dpl-frs:Item5 2022-06-07 SC734859 dpl-frs:Item5 2023-06-30 SC734859 dpl-frs:CostSales dpl-frs:Item5 2022-06-08 2023-06-30 SC734859 dpl-frs:CostSales dpl-frs:Item5 2022-06-07 SC734859 dpl-frs:CostSales dpl-frs:Item5 2023-06-30 SC734859 dpl-frs:DistributionCosts dpl-frs:Item5 2022-06-08 2023-06-30 SC734859 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-06-08 2023-06-30 SC734859 dpl-frs:Item6 2022-06-08 2023-06-30 SC734859 dpl-frs:Item6 2022-06-07 SC734859 dpl-frs:Item6 2023-06-30 SC734859 dpl-frs:CostSales dpl-frs:Item6 2022-06-08 2023-06-30 SC734859 dpl-frs:CostSales dpl-frs:Item6 2022-06-07 SC734859 dpl-frs:CostSales dpl-frs:Item6 2023-06-30 SC734859 dpl-frs:DistributionCosts dpl-frs:Item6 2022-06-08 2023-06-30 SC734859 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-06-08 2023-06-30 SC734859 dpl-frs:Item7 2022-06-08 2023-06-30 SC734859 dpl-frs:Item7 2022-06-07 SC734859 dpl-frs:Item7 2023-06-30 SC734859 dpl-frs:CostSales dpl-frs:Item7 2022-06-08 2023-06-30 SC734859 dpl-frs:CostSales dpl-frs:Item7 2022-06-07 SC734859 dpl-frs:CostSales dpl-frs:Item7 2023-06-30 SC734859 dpl-frs:DistributionCosts dpl-frs:Item7 2022-06-08 2023-06-30 SC734859 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-06-08 2023-06-30 SC734859 dpl-frs:Item8 2022-06-08 2023-06-30 SC734859 dpl-frs:Item8 2022-06-07 SC734859 dpl-frs:Item8 2023-06-30 SC734859 dpl-frs:CostSales dpl-frs:Item8 2022-06-08 2023-06-30 SC734859 dpl-frs:CostSales dpl-frs:Item8 2022-06-07 SC734859 dpl-frs:CostSales dpl-frs:Item8 2023-06-30 SC734859 dpl-frs:DistributionCosts dpl-frs:Item8 2022-06-08 2023-06-30 SC734859 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-06-08 2023-06-30 SC734859 dpl-frs:Item9 2022-06-08 2023-06-30 SC734859 dpl-frs:Item9 2022-06-07 SC734859 dpl-frs:Item9 2023-06-30 SC734859 dpl-frs:CostSales dpl-frs:Item9 2022-06-08 2023-06-30 SC734859 dpl-frs:CostSales dpl-frs:Item9 2022-06-07 SC734859 dpl-frs:CostSales dpl-frs:Item9 2023-06-30 SC734859 dpl-frs:DistributionCosts dpl-frs:Item9 2022-06-08 2023-06-30 SC734859 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-06-08 2023-06-30 SC734859 dpl-frs:Item10 2022-06-08 2023-06-30 SC734859 dpl-frs:Item10 2022-06-07 SC734859 dpl-frs:Item10 2023-06-30 SC734859 dpl-frs:CostSales dpl-frs:Item10 2022-06-08 2023-06-30 SC734859 dpl-frs:CostSales dpl-frs:Item10 2022-06-07 SC734859 dpl-frs:CostSales dpl-frs:Item10 2023-06-30 SC734859 dpl-frs:DistributionCosts dpl-frs:Item10 2022-06-08 2023-06-30 SC734859 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-06-08 2023-06-30 SC734859 dpl-frs:Item11 2022-06-08 2023-06-30 SC734859 dpl-frs:Item11 2022-06-07 SC734859 dpl-frs:Item11 2023-06-30 SC734859 dpl-frs:CostSales dpl-frs:Item11 2022-06-08 2023-06-30 SC734859 dpl-frs:CostSales dpl-frs:Item11 2022-06-07 SC734859 dpl-frs:CostSales dpl-frs:Item11 2023-06-30 SC734859 dpl-frs:DistributionCosts dpl-frs:Item11 2022-06-08 2023-06-30 SC734859 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-06-08 2023-06-30 SC734859 dpl-frs:Item12 2022-06-08 2023-06-30 SC734859 dpl-frs:Item12 2022-06-07 SC734859 dpl-frs:Item12 2023-06-30 SC734859 dpl-frs:CostSales dpl-frs:Item12 2022-06-08 2023-06-30 SC734859 dpl-frs:CostSales dpl-frs:Item12 2022-06-07 SC734859 dpl-frs:CostSales dpl-frs:Item12 2023-06-30 SC734859 dpl-frs:DistributionCosts dpl-frs:Item12 2022-06-08 2023-06-30 SC734859 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-06-08 2023-06-30 SC734859 1 2022-06-08 2023-06-30 SC734859 frs-countries:Scotland 2022-06-08 2023-06-30
Registered number: SC734859
Rg Macgregor Limited
Financial Statements
For the Period 8 June 2022 to 30 June 2023
Lockhart Amin Accountants
Financial Statements
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: SC734859
30 June 2023
Notes £ £
FIXED ASSETS
Tangible Assets 4 11,461
11,461
CURRENT ASSETS
Debtors 5 6,267
Cash at bank and in hand 34,307
40,574
Creditors: Amounts Falling Due Within One Year 6 (46,988 )
NET CURRENT ASSETS (LIABILITIES) (6,414 )
TOTAL ASSETS LESS CURRENT LIABILITIES 5,047
NET ASSETS 5,047
CAPITAL AND RESERVES
Called up share capital 7 100
Profit and Loss Account 4,947
SHAREHOLDERS' FUNDS 5,047
For the period ending 30 June 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 Robert Macgregor
Director
11 January 2024
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Rg Macgregor Limited is a private company, limited by shares, incorporated in Scotland, registered number SC734859 . The registered office is C/O Lockhart Amin Accountants 159 King Street, Rutherglen, Glasgow, South Lanarkshire, G73 1BZ.
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:
Motor Vehicles 20% Reducing balance
3. Average Number of Employees
Average number of employees, including directors, during the period was: 3
3
4. Tangible Assets
Motor Vehicles
£
Cost
As at 8 June 2022 13,660
As at 30 June 2023 13,660
Depreciation
As at 8 June 2022 2,199
As at 30 June 2023 2,199
Net Book Value
As at 30 June 2023 11,461
As at 8 June 2022 11,461
Page 2
Page 3
5. Debtors
30 June 2023
£
Due within one year
Trade debtors 1,200
CIS Asset 5,000
Other taxes and social security 67
6,267
6. Creditors: Amounts Falling Due Within One Year
30 June 2023
£
Trade creditors 14,273
VAT 3,172
Other creditors 15,210
Director's loan account 14,333
46,988
7. Share Capital
30 June 2023
£
Allotted, Called up and fully paid 100
Page 3