Acorah Software Products - Accounts Production 14.4.601 false true true 31 December 2021 1 January 2021 true 1 January 2022 31 December 2022 31 December 2022 10409990 D A Thomas Exceed Cosec Services Limited iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10409990 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-12-31 10409990 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-12-31 10409990 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-12-31 10409990 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-12-31 10409990 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-01-01 2022-12-31 10409990 frs-core:AllSubsidiaries 2022-01-01 2022-12-31 10409990 frs-core:KeyManagementPersonnel 2022-01-01 2022-12-31 10409990 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-01-01 2022-12-31 10409990 frs-core:OtherRelatedParties 2022-01-01 2022-12-31 10409990 2021-12-31 10409990 2022-12-31 10409990 2022-01-01 2022-12-31 10409990 frs-core:CurrentFinancialInstruments 2022-12-31 10409990 frs-core:CurrentFinancialInstruments 2022-01-01 2022-12-31 10409990 frs-core:Non-currentFinancialInstruments 2022-12-31 10409990 frs-core:Non-currentFinancialInstruments 2022-01-01 2022-12-31 10409990 frs-core:CurrentFinancialInstruments 2022-01-01 2022-12-31 10409990 frs-core:CurrentFinancialInstruments 2022-12-31 10409990 frs-core:AfterOneYear 2022-01-01 2022-12-31 10409990 frs-core:BetweenOneFiveYears 2022-01-01 2022-12-31 10409990 frs-core:BetweenOneFiveYears 2022-12-31 10409990 frs-core:ComputerEquipment 2022-12-31 10409990 frs-core:ComputerEquipment 2022-01-01 2022-12-31 10409990 frs-core:ComputerEquipment 2021-12-31 10409990 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-12-31 10409990 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-01-01 2022-12-31 10409990 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-12-31 10409990 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-12-31 10409990 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-01-01 2022-12-31 10409990 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-12-31 10409990 frs-core:FurnitureFittings 2022-12-31 10409990 frs-core:FurnitureFittings 2022-01-01 2022-12-31 10409990 frs-core:FurnitureFittings 2021-12-31 10409990 frs-core:NetGoodwill 2022-12-31 10409990 frs-core:NetGoodwill 2022-01-01 2022-12-31 10409990 frs-core:NetGoodwill 2021-12-31 10409990 frs-core:InvestmentPropertyIncludedWithinPPE 2022-12-31 10409990 frs-core:InvestmentPropertyIncludedWithinPPE 2022-01-01 2022-12-31 10409990 frs-core:InvestmentPropertyIncludedWithinPPE 2021-12-31 10409990 frs-core:LandBuildings 2022-12-31 10409990 frs-core:LandBuildings 2022-01-01 2022-12-31 10409990 frs-core:LandBuildings 2021-12-31 10409990 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-12-31 10409990 frs-core:LandBuildings 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2022-12-31 10409990 frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-01-01 2022-12-31 10409990 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-01-01 2022-12-31 10409990 frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-01-01 2022-12-31 10409990 frs-bus:OrdinaryShareClass1 2022-01-01 2022-12-31 10409990 frs-bus:OrdinaryShareClass1 2021-12-31 10409990 frs-bus:OrdinaryShareClass1 2022-12-31 10409990 frs-bus:OrdinaryShareClass2 2022-01-01 2022-12-31 10409990 frs-bus:OrdinaryShareClass2 2021-12-31 10409990 frs-bus:OrdinaryShareClass2 2022-12-31 10409990 frs-bus:OrdinaryShareClass3 2022-01-01 2022-12-31 10409990 frs-bus:OrdinaryShareClass3 2021-12-31 10409990 frs-bus:OrdinaryShareClass3 2022-12-31 10409990 frs-bus:OrdinaryShareClass4 2022-01-01 2022-12-31 10409990 frs-bus:OrdinaryShareClass4 2021-12-31 10409990 frs-bus:OrdinaryShareClass4 2022-12-31 10409990 frs-bus:OrdinaryShareClass5 2022-01-01 2022-12-31 10409990 frs-bus:OrdinaryShareClass5 2021-12-31 10409990 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2022-12-31 10409990 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-12-31 10409990 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-12-31 10409990 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-12-31 10409990 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-12-31 10409990 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-12-31 10409990 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-12-31 10409990 frs-core:ProvisionsForImpairmentInvestments 2022-12-31 10409990 frs-core:ListedExchangeTraded 2022-12-31 10409990 frs-core:ListedExchangeTraded 2021-12-31 10409990 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-12-31 10409990 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-12-31 10409990 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-12-31 10409990 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frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 10409990 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-12-31 10409990 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 10409990 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 10409990 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 10409990 frs-core:UnlistedNon-exchangeTraded 2022-12-31 10409990 frs-core:UnlistedNon-exchangeTraded 2021-12-31 10409990 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-12-31 10409990 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 10409990 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 10409990 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2022-12-31 10409990 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 10409990 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-12-31 10409990 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 10409990 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 10409990 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 10409990 dpl-frs:CostSales 2022-01-01 2022-12-31 10409990 dpl-frs:CostSales 2021-12-31 10409990 dpl-frs:CostSales 2022-12-31 10409990 dpl-frs:DistributionCosts 2022-01-01 2022-12-31 10409990 dpl-frs:AdministrativeExpenses 2022-01-01 2022-12-31 10409990 frs-bus:Director1 2022-01-01 2022-12-31 10409990 frs-bus:Director1 2021-12-31 10409990 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frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2021-12-31 10409990 frs-core:OtherIncreaseDecreaseInInvestments 2021-12-31 10409990 frs-core:CostValuation 2021-12-31 10409990 frs-core:ProvisionsForImpairmentInvestments 2020-12-31 10409990 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2021-12-31 10409990 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2021-12-31 10409990 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2021-12-31 10409990 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2021-12-31 10409990 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2021-12-31 10409990 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2021-12-31 10409990 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2021-12-31 10409990 frs-core:ProvisionsForImpairmentInvestments 2021-12-31 10409990 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frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 10409990 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 10409990 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 10409990 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 10409990 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2021-12-31 10409990 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 10409990 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 10409990 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 10409990 frs-core:UnlistedNon-exchangeTraded 2021-12-31 10409990 frs-core:UnlistedNon-exchangeTraded 2020-12-31 10409990 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2020-12-31 10409990 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 10409990 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 10409990 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 10409990 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 10409990 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 10409990 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 10409990 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-12-31 10409990 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2020-12-31 10409990 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 10409990 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 10409990 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 10409990 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 10409990 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2021-12-31 10409990 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 10409990 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 10409990 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 10409990 dpl-frs:CostSales 2021-01-01 2021-12-31 10409990 dpl-frs:CostSales 2020-12-31 10409990 dpl-frs:CostSales 2021-12-31 10409990 dpl-frs:DistributionCosts 2021-01-01 2021-12-31 10409990 dpl-frs:AdministrativeExpenses 2021-01-01 2021-12-31 10409990 frs-bus:Director1 2021-01-01 2021-12-31 10409990 frs-bus:Director1 2020-12-31 10409990 frs-bus:Director1 2021-12-31 10409990 frs-bus:CompanySecretary1 2021-01-01 2021-12-31 10409990 1 2021-01-01 2021-12-31 10409990 frs-core:CurrentFinancialInstruments 1 2021-12-31 10409990 frs-core:Non-currentFinancialInstruments 1 2021-12-31 10409990 2 2021-01-01 2021-12-31 10409990 frs-core:CurrentFinancialInstruments 2 2021-12-31 10409990 frs-core:Non-currentFinancialInstruments 2 2021-12-31 10409990 3 2021-01-01 2021-12-31 10409990 frs-core:CurrentFinancialInstruments 3 2021-12-31 10409990 frs-core:Non-currentFinancialInstruments 3 2021-12-31 10409990 4 2021-01-01 2021-12-31 10409990 frs-core:CurrentFinancialInstruments 4 2021-12-31 10409990 frs-core:Non-currentFinancialInstruments 4 2021-12-31 10409990 5 2021-01-01 2021-12-31 10409990 frs-core:CurrentFinancialInstruments 5 2021-12-31 10409990 frs-core:Non-currentFinancialInstruments 5 2021-12-31 10409990 6 2021-01-01 2021-12-31 10409990 frs-core:CurrentFinancialInstruments 6 2021-12-31 10409990 frs-core:Non-currentFinancialInstruments 6 2021-12-31 10409990 7 2021-01-01 2021-12-31 10409990 frs-core:CurrentFinancialInstruments 7 2021-12-31 10409990 frs-core:Non-currentFinancialInstruments 7 2021-12-31 10409990 8 2021-01-01 2021-12-31 10409990 frs-core:CurrentFinancialInstruments 8 2021-12-31 10409990 frs-core:Non-currentFinancialInstruments 8 2021-12-31 10409990 9 2021-01-01 2021-12-31 10409990 frs-core:CurrentFinancialInstruments 9 2021-12-31 10409990 frs-core:Non-currentFinancialInstruments 9 2021-12-31 10409990 10 2021-01-01 2021-12-31 10409990 frs-core:CurrentFinancialInstruments 10 2021-12-31 10409990 frs-core:Non-currentFinancialInstruments 10 2021-12-31 10409990 11 2021-01-01 2021-12-31 10409990 frs-core:CurrentFinancialInstruments 11 2021-12-31 10409990 frs-core:Non-currentFinancialInstruments 11 2021-12-31 10409990 12 2021-01-01 2021-12-31 10409990 frs-core:CurrentFinancialInstruments 12 2021-12-31 10409990 frs-core:Non-currentFinancialInstruments 12 2021-12-31 10409990 13 2021-01-01 2021-12-31 10409990 frs-core:CurrentFinancialInstruments 13 2021-12-31 10409990 frs-core:Non-currentFinancialInstruments 13 2021-12-31 10409990 14 2021-01-01 2021-12-31 10409990 frs-core:CurrentFinancialInstruments 14 2021-12-31 10409990 frs-core:Non-currentFinancialInstruments 14 2021-12-31 10409990 15 2021-01-01 2021-12-31 10409990 frs-core:CurrentFinancialInstruments 15 2021-12-31 10409990 frs-core:Non-currentFinancialInstruments 15 2021-12-31 10409990 16 2021-01-01 2021-12-31 10409990 frs-core:CurrentFinancialInstruments 16 2021-12-31 10409990 frs-core:Non-currentFinancialInstruments 16 2021-12-31 10409990 17 2021-01-01 2021-12-31 10409990 frs-core:CurrentFinancialInstruments 17 2021-12-31 10409990 frs-core:Non-currentFinancialInstruments 17 2021-12-31 10409990 18 2021-01-01 2021-12-31 10409990 frs-core:CurrentFinancialInstruments 18 2021-12-31 10409990 frs-core:Non-currentFinancialInstruments 18 2021-12-31 10409990 19 2021-01-01 2021-12-31 10409990 frs-core:CurrentFinancialInstruments 19 2021-12-31 10409990 frs-core:Non-currentFinancialInstruments 19 2021-12-31 10409990 20 2021-01-01 2021-12-31 10409990 frs-core:CurrentFinancialInstruments 20 2021-12-31 10409990 frs-core:Non-currentFinancialInstruments 20 2021-12-31 10409990 dpl-frs:Item1 2021-01-01 2021-12-31 10409990 dpl-frs:Item1 2020-12-31 10409990 dpl-frs:Item1 2021-12-31 10409990 dpl-frs:CostSales dpl-frs:Item1 2021-01-01 2021-12-31 10409990 dpl-frs:CostSales dpl-frs:Item1 2020-12-31 10409990 dpl-frs:CostSales dpl-frs:Item1 2021-12-31 10409990 dpl-frs:DistributionCosts dpl-frs:Item1 2021-01-01 2021-12-31 10409990 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-01-01 2021-12-31 10409990 dpl-frs:Item2 2021-01-01 2021-12-31 10409990 dpl-frs:Item2 2020-12-31 10409990 dpl-frs:Item2 2021-12-31 10409990 dpl-frs:CostSales dpl-frs:Item2 2021-01-01 2021-12-31 10409990 dpl-frs:CostSales dpl-frs:Item2 2020-12-31 10409990 dpl-frs:CostSales dpl-frs:Item2 2021-12-31 10409990 dpl-frs:DistributionCosts dpl-frs:Item2 2021-01-01 2021-12-31 10409990 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-01-01 2021-12-31 10409990 dpl-frs:Item3 2021-01-01 2021-12-31 10409990 dpl-frs:Item3 2020-12-31 10409990 dpl-frs:Item3 2021-12-31 10409990 dpl-frs:CostSales dpl-frs:Item3 2021-01-01 2021-12-31 10409990 dpl-frs:CostSales dpl-frs:Item3 2020-12-31 10409990 dpl-frs:CostSales dpl-frs:Item3 2021-12-31 10409990 dpl-frs:DistributionCosts dpl-frs:Item3 2021-01-01 2021-12-31 10409990 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-01-01 2021-12-31 10409990 dpl-frs:Item4 2021-01-01 2021-12-31 10409990 dpl-frs:Item4 2020-12-31 10409990 dpl-frs:Item4 2021-12-31 10409990 dpl-frs:CostSales dpl-frs:Item4 2021-01-01 2021-12-31 10409990 dpl-frs:CostSales dpl-frs:Item4 2020-12-31 10409990 dpl-frs:CostSales dpl-frs:Item4 2021-12-31 10409990 dpl-frs:DistributionCosts dpl-frs:Item4 2021-01-01 2021-12-31 10409990 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-01-01 2021-12-31 10409990 dpl-frs:Item5 2021-01-01 2021-12-31 10409990 dpl-frs:Item5 2020-12-31 10409990 dpl-frs:Item5 2021-12-31 10409990 dpl-frs:CostSales dpl-frs:Item5 2021-01-01 2021-12-31 10409990 dpl-frs:CostSales dpl-frs:Item5 2020-12-31 10409990 dpl-frs:CostSales dpl-frs:Item5 2021-12-31 10409990 dpl-frs:DistributionCosts dpl-frs:Item5 2021-01-01 2021-12-31 10409990 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-01-01 2021-12-31 10409990 dpl-frs:Item6 2021-01-01 2021-12-31 10409990 dpl-frs:Item6 2020-12-31 10409990 dpl-frs:Item6 2021-12-31 10409990 dpl-frs:CostSales dpl-frs:Item6 2021-01-01 2021-12-31 10409990 dpl-frs:CostSales dpl-frs:Item6 2020-12-31 10409990 dpl-frs:CostSales dpl-frs:Item6 2021-12-31 10409990 dpl-frs:DistributionCosts dpl-frs:Item6 2021-01-01 2021-12-31 10409990 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-01-01 2021-12-31 10409990 dpl-frs:Item7 2021-01-01 2021-12-31 10409990 dpl-frs:Item7 2020-12-31 10409990 dpl-frs:Item7 2021-12-31 10409990 dpl-frs:CostSales dpl-frs:Item7 2021-01-01 2021-12-31 10409990 dpl-frs:CostSales dpl-frs:Item7 2020-12-31 10409990 dpl-frs:CostSales dpl-frs:Item7 2021-12-31 10409990 dpl-frs:DistributionCosts dpl-frs:Item7 2021-01-01 2021-12-31 10409990 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-01-01 2021-12-31 10409990 dpl-frs:Item8 2021-01-01 2021-12-31 10409990 dpl-frs:Item8 2020-12-31 10409990 dpl-frs:Item8 2021-12-31 10409990 dpl-frs:CostSales dpl-frs:Item8 2021-01-01 2021-12-31 10409990 dpl-frs:CostSales dpl-frs:Item8 2020-12-31 10409990 dpl-frs:CostSales dpl-frs:Item8 2021-12-31 10409990 dpl-frs:DistributionCosts dpl-frs:Item8 2021-01-01 2021-12-31 10409990 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-01-01 2021-12-31 10409990 dpl-frs:Item9 2021-01-01 2021-12-31 10409990 dpl-frs:Item9 2020-12-31 10409990 dpl-frs:Item9 2021-12-31 10409990 dpl-frs:CostSales dpl-frs:Item9 2021-01-01 2021-12-31 10409990 dpl-frs:CostSales dpl-frs:Item9 2020-12-31 10409990 dpl-frs:CostSales dpl-frs:Item9 2021-12-31 10409990 dpl-frs:DistributionCosts dpl-frs:Item9 2021-01-01 2021-12-31 10409990 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-01-01 2021-12-31 10409990 dpl-frs:Item10 2021-01-01 2021-12-31 10409990 dpl-frs:Item10 2020-12-31 10409990 dpl-frs:Item10 2021-12-31 10409990 dpl-frs:CostSales dpl-frs:Item10 2021-01-01 2021-12-31 10409990 dpl-frs:CostSales dpl-frs:Item10 2020-12-31 10409990 dpl-frs:CostSales dpl-frs:Item10 2021-12-31 10409990 dpl-frs:DistributionCosts dpl-frs:Item10 2021-01-01 2021-12-31 10409990 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-01-01 2021-12-31 10409990 dpl-frs:Item11 2021-01-01 2021-12-31 10409990 dpl-frs:Item11 2020-12-31 10409990 dpl-frs:Item11 2021-12-31 10409990 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Registered number: 10409990
Star, Fish & Little Limited
Director's Report and
Unaudited Financial Statements
For The Year Ended 31 December 2022
Director's Report and Unaudited Financial Statements
Contents
Page
Company Information 1
Director's Report 2
Accountants' Report 3
Statement of Income and Retained Earnings 4
Balance Sheet 5—6
Notes to the Financial Statements 7—10
Page 1
Company Information
Director D A Thomas
Secretary Exceed Cosec Services Limited
Company Number 10409990
Registered Office Bank House
81 St Judes Road
Englefield Green
TW20 0DF
Accountants Exceed Accountants Limited
Bank House, 81 St Judes Road
Englefield Green
Surrey
TW20 0DF
Page 1
Page 2
Director's Report
The director presents his report and the financial statements for the year ended 31 December 2022 .
Principal Activity
The company's principal activity continues to be that of management consultancy.
Directors
The director who held office during the year were as follows:
D A Thomas
Small Company Rules
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
On behalf of the board
D A Thomas
Director
12/03/2024
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Accountants' Report
In accordance with the engagement letter dated , and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company from the accounting records and information and explanations you have given to us.
This report is made to the director in accordance with the terms of our engagement. Our work has been undertaken to prepare for approval by the director the financial statements that we have been engaged to compile, to report to the director that we have done so, and to state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's director for our work or for this report.
You have acknowledged on the balance sheet as at year ended 31 December 2022 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.
We have not been instructed to carry out an audit of the financial statements. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
12/03/2024
Exceed Accountants Limited
Bank House, 81 St Judes Road
Englefield Green
Surrey
TW20 0DF
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Page 4
Statement of Income and Retained Earnings
2022 2021
Notes £ £
TURNOVER 64,848 85,288
Cost of sales (26,947 ) (42,173 )
GROSS PROFIT 37,901 43,115
Administrative expenses (60,225 ) (58,275 )
OPERATING LOSS (22,324 ) (15,160 )
Interest payable and similar charges 152 (1,613 )
LOSS FOR THE FINANCIAL YEAR (22,172 ) (16,773 )
RETAINED EARNINGS
As at 1 January 2022 (127,881 ) (111,108 )
As at 31 December 2022 (150,053 ) (127,881 )
The notes on pages 7 to 10 form part of these financial statements.
Page 4
Page 5
Balance Sheet
2022 2021
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 - 613
Investments 4 352,503 333,176
352,503 333,789
CURRENT ASSETS
Debtors 5 86,274 93,841
Cash at bank and in hand 636 584
86,910 94,425
Creditors: Amounts Falling Due Within One Year 6 (436,355 ) (397,501 )
NET CURRENT ASSETS (LIABILITIES) (349,445 ) (303,076 )
TOTAL ASSETS LESS CURRENT LIABILITIES 3,058 30,713
Creditors: Amounts Falling Due After More Than One Year 7 (53,011 ) (58,494 )
NET LIABILITIES (49,953 ) (27,781 )
CAPITAL AND RESERVES
Called up share capital 8 100 100
Share premium account 100,000 100,000
Profit and Loss Account (150,053 ) (127,881 )
SHAREHOLDERS' FUNDS (49,953) (27,781)
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For the year ending 31 December 2022 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.
On behalf of the board
D A Thomas
Director
12/03/2024
The notes on pages 7 to 10 form part of these financial statements.
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Page 7
Notes to the Financial Statements
1. Accounting Policies
1.1. 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.
1.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
1.3. 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.
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.
1.4. 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:
Fixtures & Fittings 33.33% on Cost
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 1 (2021: 1)
1 1
3. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 January 2022 649
Disposals (649 )
Depreciation
As at 1 January 2022 36
Disposals (36 )
As at 31 December 2022 -
...CONTINUED
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Net Book Value
As at 31 December 2022 -
As at 1 January 2022 613
4. Investments
Unlisted
£
Cost
As at 1 January 2022 333,176
Additions 19,327
As at 31 December 2022 352,503
Provision
As at 1 January 2022 -
As at 31 December 2022 -
Net Book Value
As at 31 December 2022 352,503
As at 1 January 2022 333,176
5. Debtors
2022 2021
£ £
Due within one year
Trade debtors - 5,542
Other debtors 11,272 8,545
Zebra Ventures Loan - 4,752
11,272 18,839
Due after more than one year
Other debtors 75,002 75,002
75,002 75,002
86,274 93,841
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6. Creditors: Amounts Falling Due Within One Year
2022 2021
£ £
Trade creditors 960 -
BBL Due < 1 yr 8,000 8,000
Accruals and deferred income - 1,400
Director's loan account 427,395 388,101
436,355 397,501
7. Creditors: Amounts Falling Due After More Than One Year
2022 2021
£ £
Other creditors 24,880 24,881
BBL Due 1 - 2 yr 8,000 8,000
BBL Due 2 - 5 yr 20,131 25,613
53,011 58,494
The BBL Scheme that was launched on 27 April 2020. The scheme is 100% government backed. The interest rate is 2.5% per year and the term of the loan is 5 years, and early repayment is possible without additional charges.
8. Share Capital
2022 2021
£ £
Allotted, Called up and fully paid 100 100
Value Number 2022 2021
Allotted, called up and fully paid £ £ £
Ordinary Shares 1 100 100 100
9. Related Party Transactions
At the balance sheet date, included within creditors, is an amount of £427,395 (2022 - £388,101) owed to the director D A Thomas. This loan is interest free, of no fixed term and repayable on demand.
The controlling party is the director by virtue of her shareholding.
10. Taxation
The company has carried forward losses of £103,682 (2022 - £86,585) which it can use against future taxable profits.
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11. General Information
Star, Fish & Little Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10409990 . The registered office is Bank House, 81 St Judes Road, Englefield Green, TW20 0DF.
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