Acorah Software Products - Accounts Production 14.3.260 false true true 31 October 2022 27 October 2021 false 1 November 2022 31 October 2023 31 October 2023 13707661 Mrs Shushma Ale Gurung iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13707661 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-10-31 13707661 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-10-31 13707661 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-10-31 13707661 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-10-31 13707661 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-11-01 2023-10-31 13707661 frs-core:AllSubsidiaries 2022-11-01 2023-10-31 13707661 frs-core:KeyManagementPersonnel 2022-11-01 2023-10-31 13707661 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-11-01 2023-10-31 13707661 frs-core:OtherRelatedParties 2022-11-01 2023-10-31 13707661 2022-10-31 13707661 2023-10-31 13707661 2022-11-01 2023-10-31 13707661 frs-core:CurrentFinancialInstruments 2023-10-31 13707661 frs-core:CurrentFinancialInstruments 2022-11-01 2023-10-31 13707661 frs-core:Non-currentFinancialInstruments 2023-10-31 13707661 frs-core:Non-currentFinancialInstruments 2022-11-01 2023-10-31 13707661 frs-core:CurrentFinancialInstruments 2022-11-01 2023-10-31 13707661 frs-core:CurrentFinancialInstruments 2023-10-31 13707661 frs-core:AfterOneYear 2022-11-01 2023-10-31 13707661 frs-core:BetweenOneFiveYears 2022-11-01 2023-10-31 13707661 frs-core:BetweenOneFiveYears 2023-10-31 13707661 frs-core:ComputerEquipment 2023-10-31 13707661 frs-core:ComputerEquipment 2022-11-01 2023-10-31 13707661 frs-core:ComputerEquipment 2022-10-31 13707661 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-10-31 13707661 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-11-01 2023-10-31 13707661 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-10-31 13707661 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2023-10-31 13707661 20 2022-11-01 2023-10-31 13707661 frs-core:CurrentFinancialInstruments 20 2023-10-31 13707661 frs-core:Non-currentFinancialInstruments 20 2023-10-31 13707661 dpl-frs:Item1 2022-11-01 2023-10-31 13707661 dpl-frs:Item1 2022-10-31 13707661 dpl-frs:Item1 2023-10-31 13707661 dpl-frs:CostSales dpl-frs:Item1 2022-11-01 2023-10-31 13707661 dpl-frs:CostSales dpl-frs:Item1 2022-10-31 13707661 dpl-frs:CostSales dpl-frs:Item1 2023-10-31 13707661 dpl-frs:DistributionCosts dpl-frs:Item1 2022-11-01 2023-10-31 13707661 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-11-01 2023-10-31 13707661 dpl-frs:Item2 2022-11-01 2023-10-31 13707661 dpl-frs:Item2 2022-10-31 13707661 dpl-frs:Item2 2023-10-31 13707661 dpl-frs:CostSales dpl-frs:Item2 2022-11-01 2023-10-31 13707661 dpl-frs:CostSales dpl-frs:Item2 2022-10-31 13707661 dpl-frs:CostSales dpl-frs:Item2 2023-10-31 13707661 dpl-frs:DistributionCosts dpl-frs:Item2 2022-11-01 2023-10-31 13707661 dpl-frs:AdministrativeExpenses dpl-frs:Item2 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2023-10-31 13707661 dpl-frs:DistributionCosts dpl-frs:Item7 2022-11-01 2023-10-31 13707661 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-11-01 2023-10-31 13707661 dpl-frs:Item8 2022-11-01 2023-10-31 13707661 dpl-frs:Item8 2022-10-31 13707661 dpl-frs:Item8 2023-10-31 13707661 dpl-frs:CostSales dpl-frs:Item8 2022-11-01 2023-10-31 13707661 dpl-frs:CostSales dpl-frs:Item8 2022-10-31 13707661 dpl-frs:CostSales dpl-frs:Item8 2023-10-31 13707661 dpl-frs:DistributionCosts dpl-frs:Item8 2022-11-01 2023-10-31 13707661 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-11-01 2023-10-31 13707661 dpl-frs:Item9 2022-11-01 2023-10-31 13707661 dpl-frs:Item9 2022-10-31 13707661 dpl-frs:Item9 2023-10-31 13707661 dpl-frs:CostSales dpl-frs:Item9 2022-11-01 2023-10-31 13707661 dpl-frs:CostSales dpl-frs:Item9 2022-10-31 13707661 dpl-frs:CostSales dpl-frs:Item9 2023-10-31 13707661 dpl-frs:DistributionCosts dpl-frs:Item9 2022-11-01 2023-10-31 13707661 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-11-01 2023-10-31 13707661 dpl-frs:Item10 2022-11-01 2023-10-31 13707661 dpl-frs:Item10 2022-10-31 13707661 dpl-frs:Item10 2023-10-31 13707661 dpl-frs:CostSales dpl-frs:Item10 2022-11-01 2023-10-31 13707661 dpl-frs:CostSales dpl-frs:Item10 2022-10-31 13707661 dpl-frs:CostSales dpl-frs:Item10 2023-10-31 13707661 dpl-frs:DistributionCosts dpl-frs:Item10 2022-11-01 2023-10-31 13707661 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-11-01 2023-10-31 13707661 dpl-frs:Item11 2022-11-01 2023-10-31 13707661 dpl-frs:Item11 2022-10-31 13707661 dpl-frs:Item11 2023-10-31 13707661 dpl-frs:CostSales dpl-frs:Item11 2022-11-01 2023-10-31 13707661 dpl-frs:CostSales dpl-frs:Item11 2022-10-31 13707661 dpl-frs:CostSales dpl-frs:Item11 2023-10-31 13707661 dpl-frs:DistributionCosts dpl-frs:Item11 2022-11-01 2023-10-31 13707661 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-11-01 2023-10-31 13707661 dpl-frs:Item12 2022-11-01 2023-10-31 13707661 dpl-frs:Item12 2022-10-31 13707661 dpl-frs:Item12 2023-10-31 13707661 dpl-frs:CostSales dpl-frs:Item12 2022-11-01 2023-10-31 13707661 dpl-frs:CostSales dpl-frs:Item12 2022-10-31 13707661 dpl-frs:CostSales dpl-frs:Item12 2023-10-31 13707661 dpl-frs:DistributionCosts dpl-frs:Item12 2022-11-01 2023-10-31 13707661 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-11-01 2023-10-31 13707661 1 2022-11-01 2023-10-31 13707661 frs-countries:EnglandWales 2022-11-01 2023-10-31 13707661 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-10-26 13707661 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-10-31 13707661 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-10-31 13707661 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-10-31 13707661 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-10-27 2022-10-31 13707661 frs-core:AllSubsidiaries 2021-10-27 2022-10-31 13707661 frs-core:KeyManagementPersonnel 2021-10-27 2022-10-31 13707661 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-10-27 2022-10-31 13707661 frs-core:OtherRelatedParties 2021-10-27 2022-10-31 13707661 2021-10-26 13707661 2022-10-31 13707661 2021-10-27 2022-10-31 13707661 frs-core:CurrentFinancialInstruments 2022-10-31 13707661 frs-core:CurrentFinancialInstruments 2021-10-27 2022-10-31 13707661 frs-core:Non-currentFinancialInstruments 2022-10-31 13707661 frs-core:Non-currentFinancialInstruments 2021-10-27 2022-10-31 13707661 frs-core:CurrentFinancialInstruments 2021-10-27 2022-10-31 13707661 frs-core:CurrentFinancialInstruments 2022-10-31 13707661 frs-core:AfterOneYear 2021-10-27 2022-10-31 13707661 frs-core:BetweenOneFiveYears 2021-10-27 2022-10-31 13707661 frs-core:BetweenOneFiveYears 2022-10-31 13707661 frs-core:ComputerEquipment 2022-10-31 13707661 frs-core:ComputerEquipment 2021-10-27 2022-10-31 13707661 frs-core:ComputerEquipment 2021-10-26 13707661 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-10-31 13707661 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-10-27 2022-10-31 13707661 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-10-26 13707661 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-10-31 13707661 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-10-27 2022-10-31 13707661 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-10-26 13707661 frs-core:FurnitureFittings 2022-10-31 13707661 frs-core:FurnitureFittings 2021-10-27 2022-10-31 13707661 frs-core:FurnitureFittings 2021-10-26 13707661 frs-core:NetGoodwill 2022-10-31 13707661 frs-core:NetGoodwill 2021-10-27 2022-10-31 13707661 frs-core:NetGoodwill 2021-10-26 13707661 frs-core:InvestmentPropertyIncludedWithinPPE 2022-10-31 13707661 frs-core:InvestmentPropertyIncludedWithinPPE 2021-10-27 2022-10-31 13707661 frs-core:InvestmentPropertyIncludedWithinPPE 2021-10-26 13707661 frs-core:LandBuildings 2022-10-31 13707661 frs-core:LandBuildings 2021-10-27 2022-10-31 13707661 frs-core:LandBuildings 2021-10-26 13707661 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-10-31 13707661 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-10-27 2022-10-31 13707661 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-10-26 13707661 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-10-31 13707661 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-10-27 2022-10-31 13707661 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-10-26 13707661 frs-core:MoreThanFiveYears 2021-10-27 2022-10-31 13707661 frs-core:MoreThanFiveYears 2022-10-31 13707661 frs-core:MotorVehicles 2022-10-31 13707661 frs-core:MotorVehicles 2021-10-27 2022-10-31 13707661 frs-core:MotorVehicles 2021-10-26 13707661 frs-core:OtherResidualIntangibleAssets 2022-10-31 13707661 frs-core:OtherResidualIntangibleAssets 2021-10-27 2022-10-31 13707661 frs-core:OtherResidualIntangibleAssets 2021-10-26 13707661 frs-core:PlantMachinery 2022-10-31 13707661 frs-core:PlantMachinery 2021-10-27 2022-10-31 13707661 frs-core:PlantMachinery 2021-10-26 13707661 frs-core:Secured 2022-10-31 13707661 frs-core:Unsecured 2022-10-31 13707661 frs-core:WithinOneYear 2021-10-27 2022-10-31 13707661 frs-core:WithinOneYear 2022-10-31 13707661 frs-core:CapitalRedemptionReserve 2021-10-27 2022-10-31 13707661 frs-core:CapitalRedemptionReserve 2021-10-26 13707661 frs-core:CapitalRedemptionReserve 2022-10-31 13707661 frs-core:OtherReservesSubtotal 2021-10-27 2022-10-31 13707661 frs-core:OtherReservesSubtotal 2021-10-26 13707661 frs-core:OtherReservesSubtotal 2022-10-31 13707661 frs-core:RevaluationReserve 2021-10-27 2022-10-31 13707661 frs-core:RevaluationReserve 2021-10-26 13707661 frs-core:RevaluationReserve 2022-10-31 13707661 frs-core:SharePremium 2021-10-27 2022-10-31 13707661 frs-core:SharePremium 2021-10-26 13707661 frs-core:SharePremium 2022-10-31 13707661 frs-core:ShareCapital 2021-10-27 2022-10-31 13707661 frs-core:ShareCapital 2021-10-26 13707661 frs-core:ShareCapital 2022-10-31 13707661 frs-core:RetainedEarningsAccumulatedLosses 2021-10-27 2022-10-31 13707661 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-10-26 13707661 frs-core:RetainedEarningsAccumulatedLosses 2022-10-31 13707661 frs-core:RetainedEarningsAccumulatedLosses 2021-10-26 13707661 frs-core:RetainedEarningsAccumulatedLosses 2022-10-31 13707661 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-10-26 13707661 frs-countries:UnitedKingdom 2021-10-27 2022-10-31 13707661 frs-countries:Europe 2021-10-27 2022-10-31 13707661 frs-countries:NorthAmerica 2021-10-27 2022-10-31 13707661 frs-countries:SouthAmerica 2021-10-27 2022-10-31 13707661 frs-countries:Asia 2021-10-27 2022-10-31 13707661 frs-countries:RestWorldOutsideUK 2021-10-27 2022-10-31 13707661 frs-bus:HighestPaidDirector 2021-10-27 2022-10-31 13707661 frs-bus:PrivateLimitedCompanyLtd 2021-10-27 2022-10-31 13707661 frs-bus:CompanyLimitedByGuarantee 2021-10-27 2022-10-31 13707661 frs-bus:LimitedLiabilityPartnershipLLP 2021-10-27 2022-10-31 13707661 frs-bus:LimitedLiabilityPartnershipsSORP 2021-10-27 2022-10-31 13707661 frs-bus:FullAccounts 2021-10-27 2022-10-31 13707661 frs-bus:FilletedAccounts 2021-10-27 2022-10-31 13707661 frs-bus:AbridgedAccounts 2021-10-27 2022-10-31 13707661 frs-bus:FRS102 2021-10-27 2022-10-31 13707661 frs-bus:MediumEntities 2021-10-27 2022-10-31 13707661 frs-bus:SmallEntities 2021-10-27 2022-10-31 13707661 frs-bus:EntityHasNeverTraded 2021-10-27 2022-10-31 13707661 frs-bus:EntityNoLongerTradingButTradedInPast 2021-10-27 2022-10-31 13707661 frs-bus:Audited 2021-10-27 2022-10-31 13707661 frs-bus:AuditExempt-NoAccountantsReport 2021-10-27 2022-10-31 13707661 frs-bus:AuditExemptWithAccountantsReport 2021-10-27 2022-10-31 13707661 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-10-27 2022-10-31 13707661 frs-bus:LargeCompaniesRegimeForAccounts 2021-10-27 2022-10-31 13707661 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-10-27 2022-10-31 13707661 frs-bus:SmallCompaniesRegimeForAccounts 2021-10-27 2022-10-31 13707661 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-10-27 2022-10-31 13707661 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-10-27 2022-10-31 13707661 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-10-27 2022-10-31 13707661 frs-bus:OrdinaryShareClass1 2021-10-27 2022-10-31 13707661 frs-bus:OrdinaryShareClass1 2021-10-26 13707661 frs-bus:OrdinaryShareClass1 2022-10-31 13707661 frs-bus:OrdinaryShareClass2 2021-10-27 2022-10-31 13707661 frs-bus:OrdinaryShareClass2 2021-10-26 13707661 frs-bus:OrdinaryShareClass2 2022-10-31 13707661 frs-bus:OrdinaryShareClass3 2021-10-27 2022-10-31 13707661 frs-bus:OrdinaryShareClass3 2021-10-26 13707661 frs-bus:OrdinaryShareClass3 2022-10-31 13707661 frs-bus:OrdinaryShareClass4 2021-10-27 2022-10-31 13707661 frs-bus:OrdinaryShareClass4 2021-10-26 13707661 frs-bus:OrdinaryShareClass4 2022-10-31 13707661 frs-bus:OrdinaryShareClass5 2021-10-27 2022-10-31 13707661 frs-bus:OrdinaryShareClass5 2021-10-26 13707661 frs-bus:OrdinaryShareClass5 2022-10-31 13707661 frs-bus:PreferenceShareClass1 2021-10-27 2022-10-31 13707661 frs-bus:PreferenceShareClass1 2021-10-26 13707661 frs-bus:PreferenceShareClass1 2022-10-31 13707661 frs-bus:PreferenceShareClass2 2021-10-27 2022-10-31 13707661 frs-bus:PreferenceShareClass2 2021-10-26 13707661 frs-bus:PreferenceShareClass2 2022-10-31 13707661 frs-bus:PreferenceShareClass3 2021-10-27 2022-10-31 13707661 frs-bus:PreferenceShareClass3 2021-10-26 13707661 frs-bus:PreferenceShareClass3 2022-10-31 13707661 frs-bus:PreferenceShareClass4 2021-10-27 2022-10-31 13707661 frs-bus:PreferenceShareClass4 2021-10-26 13707661 frs-bus:PreferenceShareClass4 2022-10-31 13707661 frs-bus:PreferenceShareClass5 2021-10-27 2022-10-31 13707661 frs-bus:PreferenceShareClass5 2021-10-26 13707661 frs-bus:PreferenceShareClass5 2022-10-31 13707661 1 2021-10-27 2022-10-31 13707661 1 2022-10-31 13707661 1 2021-10-27 2022-10-31 13707661 frs-core:LeasedAssets 2021-10-27 2022-10-31 13707661 frs-core:OwnedAssets 2021-10-27 2022-10-31 13707661 frs-core:CurrencyRisk 2021-10-27 2022-10-31 13707661 frs-core:MarketRisk 2021-10-27 2022-10-31 13707661 frs-core:InterestRateRisk 2021-10-27 2022-10-31 13707661 frs-core:DeferredTaxation 2021-10-27 2022-10-31 13707661 frs-core:DeferredTaxation 2021-10-26 13707661 frs-core:DeferredTaxation 2022-10-31 13707661 frs-core:OtherProvisionsContingentLiabilities 2021-10-27 2022-10-31 13707661 frs-core:OtherProvisionsContingentLiabilities 2021-10-26 13707661 frs-core:OtherProvisionsContingentLiabilities 2022-10-31 13707661 frs-core:ProvisionsDeferredTax 2022-10-31 13707661 frs-core:OtherDeferredTax 2022-10-31 13707661 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-10-31 13707661 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-10-31 13707661 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-10-31 13707661 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-10-27 2022-10-31 13707661 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-10-26 13707661 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-10-31 13707661 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-10-27 2022-10-31 13707661 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-10-26 13707661 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-10-31 13707661 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-10-27 2022-10-31 13707661 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-10-26 13707661 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-10-31 13707661 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-10-31 13707661 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-10-31 13707661 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-10-31 13707661 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-10-31 13707661 frs-core:Share-basedPaymentsDeferredTax 2022-10-31 13707661 frs-core:TaxCreditsDeferredTax 2022-10-31 13707661 frs-core:CostValuation 2021-10-26 13707661 frs-core:AdditionsToInvestments 2022-10-31 13707661 frs-core:DisposalsRepaymentsInvestments 2022-10-31 13707661 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-10-31 13707661 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-10-31 13707661 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-10-31 13707661 frs-core:OtherIncreaseDecreaseInInvestments 2022-10-31 13707661 frs-core:CostValuation 2022-10-31 13707661 frs-core:ProvisionsForImpairmentInvestments 2021-10-26 13707661 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-10-31 13707661 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-10-31 13707661 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-10-31 13707661 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-10-31 13707661 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-10-31 13707661 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-10-31 13707661 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-10-31 13707661 frs-core:ProvisionsForImpairmentInvestments 2022-10-31 13707661 frs-core:ListedExchangeTraded 2022-10-31 13707661 frs-core:ListedExchangeTraded 2021-10-26 13707661 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-10-26 13707661 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-10-31 13707661 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-10-31 13707661 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-10-31 13707661 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-10-31 13707661 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-10-31 13707661 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-10-31 13707661 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-10-31 13707661 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-10-26 13707661 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-10-31 13707661 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-10-31 13707661 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 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frs-core:UnlistedNon-exchangeTraded 2022-10-31 13707661 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 13707661 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 13707661 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 13707661 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 13707661 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-10-31 13707661 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-10-26 13707661 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 13707661 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 13707661 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Registered number: 13707661
Ale Property Ltd
Unaudited Financial Statements
For The Year Ended 31 October 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 13707661
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 319,000 317,500
319,000 317,500
CURRENT ASSETS
Debtors 5 100 100
Cash at bank and in hand 1,837 224
1,937 324
Creditors: Amounts Falling Due Within One Year 6 (104,276 ) (102,843 )
NET CURRENT ASSETS (LIABILITIES) (102,339 ) (102,519 )
TOTAL ASSETS LESS CURRENT LIABILITIES 216,661 214,981
Creditors: Amounts Falling Due After More Than One Year 7 (240,506 ) (240,506 )
NET LIABILITIES (23,845 ) (25,525 )
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account (23,945 ) (25,625 )
SHAREHOLDERS' FUNDS (23,845) (25,525)
Page 1
Page 2
For the year ending 31 October 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 her 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
Mrs Shushma Ale Gurung
Director
11/03/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Ale Property Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13707661 . The registered office is 1 Derwent Business Centre, Clarke Street, Derby, DE1 2BU.
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. 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.
The financial statements have been prepared on a going concern basis. The company's ongoing activities are dependent upon the continued support of the directors who have undertaken to provide such support for the foreseeable future.
If the going concern basis were not appropriate, adjustments would have to be made to reduce the value of assets to their recoverable amount, to provide for any further liabilities that may arise and to reclassify fixed assets as current assets and long term liabilities as current liabilities.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax or other similar sales taxes.
2.4. Investment Properties
Investment properties are measured at fair value determined annually and adjusted if necessary for any difference in the nature, location or condition of the specific asset. The fair value of property was obtained from an online property resource company and has not been based on a valuation by an independent valuer with a professional qualification.
Changes in fair value are recognised in the profit and loss account.
2.5. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
1 1
4. Tangible Assets
Investment Properties
£
Cost or Valuation
As at 1 November 2022 317,500
Revaluation 1,500
As at 31 October 2023 319,000
Net Book Value
As at 31 October 2023 319,000
As at 1 November 2022 317,500
Page 3
Page 4
5. Debtors
2023 2022
£ £
Due within one year
Other debtors 100 100
100 100
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Other creditors 11,400 11,400
Accruals and deferred income 700 1,304
Director's loan account 92,176 90,139
104,276 102,843
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 240,506 240,506
240,506 240,506
8. Secured Creditors
Of the creditors falling due within and after more than one year the following amount is secured by a fixed charge over the investment property. The mortgage is interest only with terms of 35 years.
2023 2022
£ £
Bank loans and overdrafts 240,506 240,506
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
Page 4