Acorah Software Products - Accounts Production 14.4.601 false true false 22 March 2022 30 March 2023 30 March 2023 SC727009 Mr Fraser Ritchie iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC727009 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-03-21 SC727009 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-03-30 SC727009 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-03-30 SC727009 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-03-30 SC727009 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-03-22 2023-03-30 SC727009 frs-core:AllSubsidiaries 2022-03-22 2023-03-30 SC727009 frs-core:KeyManagementPersonnel 2022-03-22 2023-03-30 SC727009 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-03-22 2023-03-30 SC727009 frs-core:OtherRelatedParties 2022-03-22 2023-03-30 SC727009 2022-03-21 SC727009 2023-03-30 SC727009 2022-03-22 2023-03-30 SC727009 frs-core:CurrentFinancialInstruments 2023-03-30 SC727009 frs-core:CurrentFinancialInstruments 2022-03-22 2023-03-30 SC727009 frs-core:Non-currentFinancialInstruments 2023-03-30 SC727009 frs-core:Non-currentFinancialInstruments 2022-03-22 2023-03-30 SC727009 frs-core:CurrentFinancialInstruments 2022-03-22 2023-03-30 SC727009 frs-core:CurrentFinancialInstruments 2023-03-30 SC727009 frs-core:AfterOneYear 2022-03-22 2023-03-30 SC727009 frs-core:BetweenOneFiveYears 2022-03-22 2023-03-30 SC727009 frs-core:BetweenOneFiveYears 2023-03-30 SC727009 frs-core:ComputerEquipment 2023-03-30 SC727009 frs-core:ComputerEquipment 2022-03-22 2023-03-30 SC727009 frs-core:ComputerEquipment 2022-03-21 SC727009 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-03-30 SC727009 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-03-22 2023-03-30 SC727009 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-03-21 SC727009 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-03-30 SC727009 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-03-22 2023-03-30 SC727009 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-03-21 SC727009 frs-core:FurnitureFittings 2023-03-30 SC727009 frs-core:FurnitureFittings 2022-03-22 2023-03-30 SC727009 frs-core:FurnitureFittings 2022-03-21 SC727009 frs-core:NetGoodwill 2023-03-30 SC727009 frs-core:NetGoodwill 2022-03-22 2023-03-30 SC727009 frs-core:NetGoodwill 2022-03-21 SC727009 frs-core:InvestmentPropertyIncludedWithinPPE 2023-03-30 SC727009 frs-core:InvestmentPropertyIncludedWithinPPE 2022-03-22 2023-03-30 SC727009 frs-core:InvestmentPropertyIncludedWithinPPE 2022-03-21 SC727009 frs-core:LandBuildings 2023-03-30 SC727009 frs-core:LandBuildings 2022-03-22 2023-03-30 SC727009 frs-core:LandBuildings 2022-03-21 SC727009 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-03-30 SC727009 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-03-22 2023-03-30 SC727009 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-03-21 SC727009 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-03-30 SC727009 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-03-22 2023-03-30 SC727009 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-03-21 SC727009 frs-core:MoreThanFiveYears 2022-03-22 2023-03-30 SC727009 frs-core:MoreThanFiveYears 2023-03-30 SC727009 frs-core:MotorVehicles 2023-03-30 SC727009 frs-core:MotorVehicles 2022-03-22 2023-03-30 SC727009 frs-core:MotorVehicles 2022-03-21 SC727009 frs-core:OtherResidualIntangibleAssets 2023-03-30 SC727009 frs-core:OtherResidualIntangibleAssets 2022-03-22 2023-03-30 SC727009 frs-core:OtherResidualIntangibleAssets 2022-03-21 SC727009 frs-core:PlantMachinery 2023-03-30 SC727009 frs-core:PlantMachinery 2022-03-22 2023-03-30 SC727009 frs-core:PlantMachinery 2022-03-21 SC727009 frs-core:Secured 2023-03-30 SC727009 frs-core:Unsecured 2023-03-30 SC727009 frs-core:WithinOneYear 2022-03-22 2023-03-30 SC727009 frs-core:WithinOneYear 2023-03-30 SC727009 frs-core:CapitalRedemptionReserve 2022-03-22 2023-03-30 SC727009 frs-core:CapitalRedemptionReserve 2022-03-21 SC727009 frs-core:CapitalRedemptionReserve 2023-03-30 SC727009 frs-core:OtherReservesSubtotal 2022-03-22 2023-03-30 SC727009 frs-core:OtherReservesSubtotal 2022-03-21 SC727009 frs-core:OtherReservesSubtotal 2023-03-30 SC727009 frs-core:RevaluationReserve 2022-03-22 2023-03-30 SC727009 frs-core:RevaluationReserve 2022-03-21 SC727009 frs-core:RevaluationReserve 2023-03-30 SC727009 frs-core:SharePremium 2022-03-22 2023-03-30 SC727009 frs-core:SharePremium 2022-03-21 SC727009 frs-core:SharePremium 2023-03-30 SC727009 frs-core:ShareCapital 2022-03-22 2023-03-30 SC727009 frs-core:ShareCapital 2022-03-21 SC727009 frs-core:ShareCapital 2023-03-30 SC727009 frs-core:RetainedEarningsAccumulatedLosses 2022-03-22 2023-03-30 SC727009 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-03-21 SC727009 frs-core:RetainedEarningsAccumulatedLosses 2023-03-30 SC727009 frs-core:RetainedEarningsAccumulatedLosses 2022-03-21 SC727009 frs-core:RetainedEarningsAccumulatedLosses 2023-03-30 SC727009 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-03-21 SC727009 frs-countries:UnitedKingdom 2022-03-22 2023-03-30 SC727009 frs-countries:Europe 2022-03-22 2023-03-30 SC727009 frs-countries:NorthAmerica 2022-03-22 2023-03-30 SC727009 frs-countries:SouthAmerica 2022-03-22 2023-03-30 SC727009 frs-countries:Asia 2022-03-22 2023-03-30 SC727009 frs-countries:RestWorldOutsideUK 2022-03-22 2023-03-30 SC727009 frs-bus:HighestPaidDirector 2022-03-22 2023-03-30 SC727009 frs-bus:PrivateLimitedCompanyLtd 2022-03-22 2023-03-30 SC727009 frs-bus:CompanyLimitedByGuarantee 2022-03-22 2023-03-30 SC727009 frs-bus:LimitedLiabilityPartnershipLLP 2022-03-22 2023-03-30 SC727009 frs-bus:LimitedLiabilityPartnershipsSORP 2022-03-22 2023-03-30 SC727009 frs-bus:FullAccounts 2022-03-22 2023-03-30 SC727009 frs-bus:FilletedAccounts 2022-03-22 2023-03-30 SC727009 frs-bus:AbridgedAccounts 2022-03-22 2023-03-30 SC727009 frs-bus:FRS102 2022-03-22 2023-03-30 SC727009 frs-bus:MediumEntities 2022-03-22 2023-03-30 SC727009 frs-bus:SmallEntities 2022-03-22 2023-03-30 SC727009 frs-bus:EntityHasNeverTraded 2022-03-22 2023-03-30 SC727009 frs-bus:EntityNoLongerTradingButTradedInPast 2022-03-22 2023-03-30 SC727009 frs-bus:Audited 2022-03-22 2023-03-30 SC727009 frs-bus:AuditExempt-NoAccountantsReport 2022-03-22 2023-03-30 SC727009 frs-bus:AuditExemptWithAccountantsReport 2022-03-22 2023-03-30 SC727009 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-03-22 2023-03-30 SC727009 frs-bus:LargeCompaniesRegimeForAccounts 2022-03-22 2023-03-30 SC727009 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-03-22 2023-03-30 SC727009 frs-bus:SmallCompaniesRegimeForAccounts 2022-03-22 2023-03-30 SC727009 frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-03-22 2023-03-30 SC727009 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-03-22 2023-03-30 SC727009 frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-03-22 2023-03-30 SC727009 frs-bus:OrdinaryShareClass1 2022-03-22 2023-03-30 SC727009 frs-bus:OrdinaryShareClass1 2022-03-21 SC727009 frs-bus:OrdinaryShareClass1 2023-03-30 SC727009 frs-bus:OrdinaryShareClass2 2022-03-22 2023-03-30 SC727009 frs-bus:OrdinaryShareClass2 2022-03-21 SC727009 frs-bus:OrdinaryShareClass2 2023-03-30 SC727009 frs-bus:OrdinaryShareClass3 2022-03-22 2023-03-30 SC727009 frs-bus:OrdinaryShareClass3 2022-03-21 SC727009 frs-bus:OrdinaryShareClass3 2023-03-30 SC727009 frs-bus:OrdinaryShareClass4 2022-03-22 2023-03-30 SC727009 frs-bus:OrdinaryShareClass4 2022-03-21 SC727009 frs-bus:OrdinaryShareClass4 2023-03-30 SC727009 frs-bus:OrdinaryShareClass5 2022-03-22 2023-03-30 SC727009 frs-bus:OrdinaryShareClass5 2022-03-21 SC727009 frs-bus:OrdinaryShareClass5 2023-03-30 SC727009 frs-bus:PreferenceShareClass1 2022-03-22 2023-03-30 SC727009 frs-bus:PreferenceShareClass1 2022-03-21 SC727009 frs-bus:PreferenceShareClass1 2023-03-30 SC727009 frs-bus:PreferenceShareClass2 2022-03-22 2023-03-30 SC727009 frs-bus:PreferenceShareClass2 2022-03-21 SC727009 frs-bus:PreferenceShareClass2 2023-03-30 SC727009 frs-bus:PreferenceShareClass3 2022-03-22 2023-03-30 SC727009 frs-bus:PreferenceShareClass3 2022-03-21 SC727009 frs-bus:PreferenceShareClass3 2023-03-30 SC727009 frs-bus:PreferenceShareClass4 2022-03-22 2023-03-30 SC727009 frs-bus:PreferenceShareClass4 2022-03-21 SC727009 frs-bus:PreferenceShareClass4 2023-03-30 SC727009 frs-bus:PreferenceShareClass5 2022-03-22 2023-03-30 SC727009 frs-bus:PreferenceShareClass5 2022-03-21 SC727009 frs-bus:PreferenceShareClass5 2023-03-30 SC727009 1 2022-03-22 2023-03-30 SC727009 1 2023-03-30 SC727009 1 2022-03-22 2023-03-30 SC727009 frs-core:LeasedAssets 2022-03-22 2023-03-30 SC727009 frs-core:OwnedAssets 2022-03-22 2023-03-30 SC727009 frs-core:CurrencyRisk 2022-03-22 2023-03-30 SC727009 frs-core:MarketRisk 2022-03-22 2023-03-30 SC727009 frs-core:InterestRateRisk 2022-03-22 2023-03-30 SC727009 frs-core:DeferredTaxation 2022-03-22 2023-03-30 SC727009 frs-core:DeferredTaxation 2022-03-21 SC727009 frs-core:DeferredTaxation 2023-03-30 SC727009 frs-core:OtherProvisionsContingentLiabilities 2022-03-22 2023-03-30 SC727009 frs-core:OtherProvisionsContingentLiabilities 2022-03-21 SC727009 frs-core:OtherProvisionsContingentLiabilities 2023-03-30 SC727009 frs-core:ProvisionsDeferredTax 2023-03-30 SC727009 frs-core:OtherDeferredTax 2023-03-30 SC727009 frs-core:AcceleratedTaxDepreciationDeferredTax 2023-03-30 SC727009 frs-core:TaxLossesCarry-forwardsDeferredTax 2023-03-30 SC727009 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-03-30 SC727009 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-03-22 2023-03-30 SC727009 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-03-21 SC727009 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-03-30 SC727009 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-03-22 2023-03-30 SC727009 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-03-21 SC727009 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-03-30 SC727009 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-03-22 2023-03-30 SC727009 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-03-21 SC727009 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-03-30 SC727009 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-03-30 SC727009 frs-core:RevaluationInvestmentPropertyDeferredTax 2023-03-30 SC727009 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-03-30 SC727009 frs-core:OtherPost-employmentBenefitsDeferredTax 2023-03-30 SC727009 frs-core:Share-basedPaymentsDeferredTax 2023-03-30 SC727009 frs-core:TaxCreditsDeferredTax 2023-03-30 SC727009 frs-core:CostValuation 2022-03-21 SC727009 frs-core:AdditionsToInvestments 2023-03-30 SC727009 frs-core:DisposalsRepaymentsInvestments 2023-03-30 SC727009 frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-03-30 SC727009 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-03-30 SC727009 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-03-30 SC727009 frs-core:OtherIncreaseDecreaseInInvestments 2023-03-30 SC727009 frs-core:CostValuation 2023-03-30 SC727009 frs-core:ProvisionsForImpairmentInvestments 2022-03-21 SC727009 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-03-30 SC727009 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-03-30 SC727009 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-03-30 SC727009 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-03-30 SC727009 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-03-30 SC727009 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-03-30 SC727009 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-03-30 SC727009 frs-core:ProvisionsForImpairmentInvestments 2023-03-30 SC727009 frs-core:ListedExchangeTraded 2023-03-30 SC727009 frs-core:ListedExchangeTraded 2022-03-21 SC727009 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-03-21 SC727009 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-03-30 SC727009 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-03-30 SC727009 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-03-30 SC727009 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-03-30 SC727009 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-03-30 SC727009 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-03-30 SC727009 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-03-30 SC727009 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-21 SC727009 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-30 SC727009 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-30 SC727009 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-30 SC727009 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-30 SC727009 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-03-30 SC727009 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-30 SC727009 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-30 SC727009 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-30 SC727009 frs-core:UnlistedNon-exchangeTraded 2023-03-30 SC727009 frs-core:UnlistedNon-exchangeTraded 2022-03-21 SC727009 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-03-21 SC727009 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-30 SC727009 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-30 SC727009 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-30 SC727009 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-30 SC727009 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-30 SC727009 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-30 SC727009 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-03-30 SC727009 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-21 SC727009 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-30 SC727009 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-30 SC727009 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-30 SC727009 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-30 SC727009 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-03-30 SC727009 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-30 SC727009 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-30 SC727009 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-30 SC727009 dpl-frs:CostSales 2022-03-22 2023-03-30 SC727009 dpl-frs:CostSales 2022-03-21 SC727009 dpl-frs:CostSales 2023-03-30 SC727009 dpl-frs:DistributionCosts 2022-03-22 2023-03-30 SC727009 dpl-frs:AdministrativeExpenses 2022-03-22 2023-03-30 SC727009 frs-bus:Director1 2022-03-22 2023-03-30 SC727009 frs-bus:Director1 2022-03-21 SC727009 frs-bus:Director1 2023-03-30 SC727009 1 2022-03-22 2023-03-30 SC727009 frs-core:CurrentFinancialInstruments 1 2023-03-30 SC727009 frs-core:Non-currentFinancialInstruments 1 2023-03-30 SC727009 2 2022-03-22 2023-03-30 SC727009 frs-core:CurrentFinancialInstruments 2 2023-03-30 SC727009 frs-core:Non-currentFinancialInstruments 2 2023-03-30 SC727009 3 2022-03-22 2023-03-30 SC727009 frs-core:CurrentFinancialInstruments 3 2023-03-30 SC727009 frs-core:Non-currentFinancialInstruments 3 2023-03-30 SC727009 4 2022-03-22 2023-03-30 SC727009 frs-core:CurrentFinancialInstruments 4 2023-03-30 SC727009 frs-core:Non-currentFinancialInstruments 4 2023-03-30 SC727009 5 2022-03-22 2023-03-30 SC727009 frs-core:CurrentFinancialInstruments 5 2023-03-30 SC727009 frs-core:Non-currentFinancialInstruments 5 2023-03-30 SC727009 6 2022-03-22 2023-03-30 SC727009 frs-core:CurrentFinancialInstruments 6 2023-03-30 SC727009 frs-core:Non-currentFinancialInstruments 6 2023-03-30 SC727009 7 2022-03-22 2023-03-30 SC727009 frs-core:CurrentFinancialInstruments 7 2023-03-30 SC727009 frs-core:Non-currentFinancialInstruments 7 2023-03-30 SC727009 8 2022-03-22 2023-03-30 SC727009 frs-core:CurrentFinancialInstruments 8 2023-03-30 SC727009 frs-core:Non-currentFinancialInstruments 8 2023-03-30 SC727009 9 2022-03-22 2023-03-30 SC727009 frs-core:CurrentFinancialInstruments 9 2023-03-30 SC727009 frs-core:Non-currentFinancialInstruments 9 2023-03-30 SC727009 10 2022-03-22 2023-03-30 SC727009 frs-core:CurrentFinancialInstruments 10 2023-03-30 SC727009 frs-core:Non-currentFinancialInstruments 10 2023-03-30 SC727009 11 2022-03-22 2023-03-30 SC727009 frs-core:CurrentFinancialInstruments 11 2023-03-30 SC727009 frs-core:Non-currentFinancialInstruments 11 2023-03-30 SC727009 12 2022-03-22 2023-03-30 SC727009 frs-core:CurrentFinancialInstruments 12 2023-03-30 SC727009 frs-core:Non-currentFinancialInstruments 12 2023-03-30 SC727009 13 2022-03-22 2023-03-30 SC727009 frs-core:CurrentFinancialInstruments 13 2023-03-30 SC727009 frs-core:Non-currentFinancialInstruments 13 2023-03-30 SC727009 14 2022-03-22 2023-03-30 SC727009 frs-core:CurrentFinancialInstruments 14 2023-03-30 SC727009 frs-core:Non-currentFinancialInstruments 14 2023-03-30 SC727009 15 2022-03-22 2023-03-30 SC727009 frs-core:CurrentFinancialInstruments 15 2023-03-30 SC727009 frs-core:Non-currentFinancialInstruments 15 2023-03-30 SC727009 16 2022-03-22 2023-03-30 SC727009 frs-core:CurrentFinancialInstruments 16 2023-03-30 SC727009 frs-core:Non-currentFinancialInstruments 16 2023-03-30 SC727009 17 2022-03-22 2023-03-30 SC727009 frs-core:CurrentFinancialInstruments 17 2023-03-30 SC727009 frs-core:Non-currentFinancialInstruments 17 2023-03-30 SC727009 18 2022-03-22 2023-03-30 SC727009 frs-core:CurrentFinancialInstruments 18 2023-03-30 SC727009 frs-core:Non-currentFinancialInstruments 18 2023-03-30 SC727009 19 2022-03-22 2023-03-30 SC727009 frs-core:CurrentFinancialInstruments 19 2023-03-30 SC727009 frs-core:Non-currentFinancialInstruments 19 2023-03-30 SC727009 20 2022-03-22 2023-03-30 SC727009 frs-core:CurrentFinancialInstruments 20 2023-03-30 SC727009 frs-core:Non-currentFinancialInstruments 20 2023-03-30 SC727009 dpl-frs:Item1 2022-03-22 2023-03-30 SC727009 dpl-frs:Item1 2022-03-21 SC727009 dpl-frs:Item1 2023-03-30 SC727009 dpl-frs:CostSales dpl-frs:Item1 2022-03-22 2023-03-30 SC727009 dpl-frs:CostSales dpl-frs:Item1 2022-03-21 SC727009 dpl-frs:CostSales dpl-frs:Item1 2023-03-30 SC727009 dpl-frs:DistributionCosts dpl-frs:Item1 2022-03-22 2023-03-30 SC727009 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-03-22 2023-03-30 SC727009 dpl-frs:Item2 2022-03-22 2023-03-30 SC727009 dpl-frs:Item2 2022-03-21 SC727009 dpl-frs:Item2 2023-03-30 SC727009 dpl-frs:CostSales dpl-frs:Item2 2022-03-22 2023-03-30 SC727009 dpl-frs:CostSales dpl-frs:Item2 2022-03-21 SC727009 dpl-frs:CostSales dpl-frs:Item2 2023-03-30 SC727009 dpl-frs:DistributionCosts dpl-frs:Item2 2022-03-22 2023-03-30 SC727009 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-03-22 2023-03-30 SC727009 dpl-frs:Item3 2022-03-22 2023-03-30 SC727009 dpl-frs:Item3 2022-03-21 SC727009 dpl-frs:Item3 2023-03-30 SC727009 dpl-frs:CostSales dpl-frs:Item3 2022-03-22 2023-03-30 SC727009 dpl-frs:CostSales dpl-frs:Item3 2022-03-21 SC727009 dpl-frs:CostSales dpl-frs:Item3 2023-03-30 SC727009 dpl-frs:DistributionCosts dpl-frs:Item3 2022-03-22 2023-03-30 SC727009 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-03-22 2023-03-30 SC727009 dpl-frs:Item4 2022-03-22 2023-03-30 SC727009 dpl-frs:Item4 2022-03-21 SC727009 dpl-frs:Item4 2023-03-30 SC727009 dpl-frs:CostSales dpl-frs:Item4 2022-03-22 2023-03-30 SC727009 dpl-frs:CostSales dpl-frs:Item4 2022-03-21 SC727009 dpl-frs:CostSales dpl-frs:Item4 2023-03-30 SC727009 dpl-frs:DistributionCosts dpl-frs:Item4 2022-03-22 2023-03-30 SC727009 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-03-22 2023-03-30 SC727009 dpl-frs:Item5 2022-03-22 2023-03-30 SC727009 dpl-frs:Item5 2022-03-21 SC727009 dpl-frs:Item5 2023-03-30 SC727009 dpl-frs:CostSales dpl-frs:Item5 2022-03-22 2023-03-30 SC727009 dpl-frs:CostSales dpl-frs:Item5 2022-03-21 SC727009 dpl-frs:CostSales dpl-frs:Item5 2023-03-30 SC727009 dpl-frs:DistributionCosts dpl-frs:Item5 2022-03-22 2023-03-30 SC727009 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-03-22 2023-03-30 SC727009 dpl-frs:Item6 2022-03-22 2023-03-30 SC727009 dpl-frs:Item6 2022-03-21 SC727009 dpl-frs:Item6 2023-03-30 SC727009 dpl-frs:CostSales dpl-frs:Item6 2022-03-22 2023-03-30 SC727009 dpl-frs:CostSales dpl-frs:Item6 2022-03-21 SC727009 dpl-frs:CostSales dpl-frs:Item6 2023-03-30 SC727009 dpl-frs:DistributionCosts dpl-frs:Item6 2022-03-22 2023-03-30 SC727009 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-03-22 2023-03-30 SC727009 dpl-frs:Item7 2022-03-22 2023-03-30 SC727009 dpl-frs:Item7 2022-03-21 SC727009 dpl-frs:Item7 2023-03-30 SC727009 dpl-frs:CostSales dpl-frs:Item7 2022-03-22 2023-03-30 SC727009 dpl-frs:CostSales dpl-frs:Item7 2022-03-21 SC727009 dpl-frs:CostSales dpl-frs:Item7 2023-03-30 SC727009 dpl-frs:DistributionCosts dpl-frs:Item7 2022-03-22 2023-03-30 SC727009 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-03-22 2023-03-30 SC727009 dpl-frs:Item8 2022-03-22 2023-03-30 SC727009 dpl-frs:Item8 2022-03-21 SC727009 dpl-frs:Item8 2023-03-30 SC727009 dpl-frs:CostSales dpl-frs:Item8 2022-03-22 2023-03-30 SC727009 dpl-frs:CostSales dpl-frs:Item8 2022-03-21 SC727009 dpl-frs:CostSales dpl-frs:Item8 2023-03-30 SC727009 dpl-frs:DistributionCosts dpl-frs:Item8 2022-03-22 2023-03-30 SC727009 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-03-22 2023-03-30 SC727009 dpl-frs:Item9 2022-03-22 2023-03-30 SC727009 dpl-frs:Item9 2022-03-21 SC727009 dpl-frs:Item9 2023-03-30 SC727009 dpl-frs:CostSales dpl-frs:Item9 2022-03-22 2023-03-30 SC727009 dpl-frs:CostSales dpl-frs:Item9 2022-03-21 SC727009 dpl-frs:CostSales dpl-frs:Item9 2023-03-30 SC727009 dpl-frs:DistributionCosts dpl-frs:Item9 2022-03-22 2023-03-30 SC727009 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-03-22 2023-03-30 SC727009 dpl-frs:Item10 2022-03-22 2023-03-30 SC727009 dpl-frs:Item10 2022-03-21 SC727009 dpl-frs:Item10 2023-03-30 SC727009 dpl-frs:CostSales dpl-frs:Item10 2022-03-22 2023-03-30 SC727009 dpl-frs:CostSales dpl-frs:Item10 2022-03-21 SC727009 dpl-frs:CostSales dpl-frs:Item10 2023-03-30 SC727009 dpl-frs:DistributionCosts dpl-frs:Item10 2022-03-22 2023-03-30 SC727009 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-03-22 2023-03-30 SC727009 dpl-frs:Item11 2022-03-22 2023-03-30 SC727009 dpl-frs:Item11 2022-03-21 SC727009 dpl-frs:Item11 2023-03-30 SC727009 dpl-frs:CostSales dpl-frs:Item11 2022-03-22 2023-03-30 SC727009 dpl-frs:CostSales dpl-frs:Item11 2022-03-21 SC727009 dpl-frs:CostSales dpl-frs:Item11 2023-03-30 SC727009 dpl-frs:DistributionCosts dpl-frs:Item11 2022-03-22 2023-03-30 SC727009 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-03-22 2023-03-30 SC727009 dpl-frs:Item12 2022-03-22 2023-03-30 SC727009 dpl-frs:Item12 2022-03-21 SC727009 dpl-frs:Item12 2023-03-30 SC727009 dpl-frs:CostSales dpl-frs:Item12 2022-03-22 2023-03-30 SC727009 dpl-frs:CostSales dpl-frs:Item12 2022-03-21 SC727009 dpl-frs:CostSales dpl-frs:Item12 2023-03-30 SC727009 dpl-frs:DistributionCosts dpl-frs:Item12 2022-03-22 2023-03-30 SC727009 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-03-22 2023-03-30 SC727009 1 2022-03-22 2023-03-30 SC727009 frs-countries:Scotland 2022-03-22 2023-03-30
Registered number: SC727009
F.A.R. Lifting Solutions Limited
Financial Statements
For the Period 22 March 2022 to 30 March 2023
MSE Business Management LLP
Association of Chartered Certified Accountants
Financial Statements
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: SC727009
30 March 2023
Notes £ £
FIXED ASSETS
Tangible Assets 4 1,350
1,350
CURRENT ASSETS
Debtors 5 18,060
Cash at bank and in hand 3,141
21,201
Creditors: Amounts Falling Due Within One Year 6 (6,446 )
NET CURRENT ASSETS (LIABILITIES) 14,755
TOTAL ASSETS LESS CURRENT LIABILITIES 16,105
NET ASSETS 16,105
CAPITAL AND RESERVES
Called up share capital 7 1
Profit and Loss Account 16,104
SHAREHOLDERS' FUNDS 16,105
For the period ending 30 March 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 Fraser Ritchie
Director
08/03/2024
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
F.A.R. Lifting Solutions Limited is a private company, limited by shares, incorporated in Scotland, registered number SC727009 . The registered office is 3a Park Circus, Ayr, South Ayrshire, KA7 2DJ.
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. Turnover includes revenue earned from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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% straight line
Computer Equipment 25% straight line
2.4. Financial Instruments
Financial Instruments
The company has only basic financial instruments.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method.
Basic financial liabilities
Basic financial liabilities, which include creditors and bank loans, are initially recognised at transaction price unless the arrangement constitutes a financing transactions.
2.5. Taxation
Corporation 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.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 1
1
Page 2
Page 3
4. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 22 March 2022 - - -
Additions 500 1,300 1,800
As at 30 March 2023 500 1,300 1,800
Depreciation
As at 22 March 2022 - - -
Provided during the period 125 325 450
As at 30 March 2023 125 325 450
Net Book Value
As at 30 March 2023 375 975 1,350
As at 22 March 2022 - - -
5. Debtors
30 March 2023
£
Due within one year
Director's loan account 18,060
18,060
6. Creditors: Amounts Falling Due Within One Year
30 March 2023
£
Corporation tax 5,833
Accruals and deferred income 613
6,446
7. Share Capital
30 March 2023
£
Allotted, Called up and fully paid 1
8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 22 March 2022 Amounts advanced Amounts repaid Amounts written off As at 30 March 2023
£ £ £ £ £
Mr Fraser Ritchie - 23,560 5,500 - 18,060
The above loan is unsecured and repayable on demand. Interest was charged on the loan at the rate of 2% per annum. The loan was repaid after the period end.
Page 3