Acorah Software Products - Accounts Production 14.4.601 false true true false 30 June 2022 30 June 2023 30 June 2023 14206592 Gianmaria Panini Markus Zeller 809 Salisbury House 29 Finsbury Circus, London, England, United Kingdom, EC2M 7AQ true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14206592 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-06-29 14206592 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-06-30 14206592 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-06-30 14206592 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-06-30 14206592 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-06-30 2023-06-30 14206592 frs-core:AllSubsidiaries 2022-06-30 2023-06-30 14206592 frs-core:KeyManagementPersonnel 2022-06-30 2023-06-30 14206592 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-06-30 2023-06-30 14206592 frs-core:OtherRelatedParties 2022-06-30 2023-06-30 14206592 2022-06-29 14206592 2023-06-30 14206592 2022-06-30 2023-06-30 14206592 frs-core:CurrentFinancialInstruments 2023-06-30 14206592 frs-core:CurrentFinancialInstruments 2022-06-30 2023-06-30 14206592 frs-core:Non-currentFinancialInstruments 2023-06-30 14206592 frs-core:Non-currentFinancialInstruments 2022-06-30 2023-06-30 14206592 frs-core:CurrentFinancialInstruments 2022-06-30 2023-06-30 14206592 frs-core:CurrentFinancialInstruments 2023-06-30 14206592 frs-core:AfterOneYear 2022-06-30 2023-06-30 14206592 frs-core:BetweenOneFiveYears 2022-06-30 2023-06-30 14206592 frs-core:BetweenOneFiveYears 2023-06-30 14206592 frs-core:ComputerEquipment 2023-06-30 14206592 frs-core:ComputerEquipment 2022-06-30 2023-06-30 14206592 frs-core:ComputerEquipment 2022-06-29 14206592 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-06-30 14206592 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-06-30 2023-06-30 14206592 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-06-29 14206592 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-06-30 14206592 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-06-30 2023-06-30 14206592 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-06-29 14206592 frs-core:FurnitureFittings 2023-06-30 14206592 frs-core:FurnitureFittings 2022-06-30 2023-06-30 14206592 frs-core:FurnitureFittings 2022-06-29 14206592 frs-core:NetGoodwill 2023-06-30 14206592 frs-core:NetGoodwill 2022-06-30 2023-06-30 14206592 frs-core:NetGoodwill 2022-06-29 14206592 frs-core:InvestmentPropertyIncludedWithinPPE 2023-06-30 14206592 frs-core:InvestmentPropertyIncludedWithinPPE 2022-06-30 2023-06-30 14206592 frs-core:InvestmentPropertyIncludedWithinPPE 2022-06-29 14206592 frs-core:LandBuildings 2023-06-30 14206592 frs-core:LandBuildings 2022-06-30 2023-06-30 14206592 frs-core:LandBuildings 2022-06-29 14206592 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-06-30 14206592 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-06-30 2023-06-30 14206592 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-06-29 14206592 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-06-30 14206592 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-06-30 2023-06-30 14206592 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-06-29 14206592 frs-core:MoreThanFiveYears 2022-06-30 2023-06-30 14206592 frs-core:MoreThanFiveYears 2023-06-30 14206592 frs-core:MotorVehicles 2023-06-30 14206592 frs-core:MotorVehicles 2022-06-30 2023-06-30 14206592 frs-core:MotorVehicles 2022-06-29 14206592 frs-core:OtherResidualIntangibleAssets 2023-06-30 14206592 frs-core:OtherResidualIntangibleAssets 2022-06-30 2023-06-30 14206592 frs-core:OtherResidualIntangibleAssets 2022-06-29 14206592 frs-core:PlantMachinery 2023-06-30 14206592 frs-core:PlantMachinery 2022-06-30 2023-06-30 14206592 frs-core:PlantMachinery 2022-06-29 14206592 frs-core:Secured 2023-06-30 14206592 frs-core:Unsecured 2023-06-30 14206592 frs-core:WithinOneYear 2022-06-30 2023-06-30 14206592 frs-core:WithinOneYear 2023-06-30 14206592 frs-core:CapitalRedemptionReserve 2022-06-30 2023-06-30 14206592 frs-core:CapitalRedemptionReserve 2022-06-29 14206592 frs-core:CapitalRedemptionReserve 2023-06-30 14206592 frs-core:OtherReservesSubtotal 2022-06-30 2023-06-30 14206592 frs-core:OtherReservesSubtotal 2022-06-29 14206592 frs-core:OtherReservesSubtotal 2023-06-30 14206592 frs-core:RevaluationReserve 2022-06-30 2023-06-30 14206592 frs-core:RevaluationReserve 2022-06-29 14206592 frs-core:RevaluationReserve 2023-06-30 14206592 frs-core:SharePremium 2022-06-30 2023-06-30 14206592 frs-core:SharePremium 2022-06-29 14206592 frs-core:SharePremium 2023-06-30 14206592 frs-core:ShareCapital 2022-06-30 2023-06-30 14206592 frs-core:ShareCapital 2022-06-29 14206592 frs-core:ShareCapital 2023-06-30 14206592 frs-core:RetainedEarningsAccumulatedLosses 2022-06-30 2023-06-30 14206592 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-06-29 14206592 frs-core:RetainedEarningsAccumulatedLosses 2023-06-30 14206592 frs-core:RetainedEarningsAccumulatedLosses 2022-06-29 14206592 frs-core:RetainedEarningsAccumulatedLosses 2023-06-30 14206592 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-06-29 14206592 frs-countries:UnitedKingdom 2022-06-30 2023-06-30 14206592 frs-countries:Europe 2022-06-30 2023-06-30 14206592 frs-countries:NorthAmerica 2022-06-30 2023-06-30 14206592 frs-countries:SouthAmerica 2022-06-30 2023-06-30 14206592 frs-countries:Asia 2022-06-30 2023-06-30 14206592 frs-countries:RestWorldOutsideUK 2022-06-30 2023-06-30 14206592 frs-bus:HighestPaidDirector 2022-06-30 2023-06-30 14206592 frs-bus:PrivateLimitedCompanyLtd 2022-06-30 2023-06-30 14206592 frs-bus:CompanyLimitedByGuarantee 2022-06-30 2023-06-30 14206592 frs-bus:LimitedLiabilityPartnershipLLP 2022-06-30 2023-06-30 14206592 frs-bus:LimitedLiabilityPartnershipsSORP 2022-06-30 2023-06-30 14206592 frs-bus:FullAccounts 2022-06-30 2023-06-30 14206592 frs-bus:FilletedAccounts 2022-06-30 2023-06-30 14206592 frs-bus:AbridgedAccounts 2022-06-30 2023-06-30 14206592 frs-bus:FRS102 2022-06-30 2023-06-30 14206592 frs-bus:MediumEntities 2022-06-30 2023-06-30 14206592 frs-bus:SmallEntities 2022-06-30 2023-06-30 14206592 frs-bus:EntityHasNeverTraded 2022-06-30 2023-06-30 14206592 frs-bus:EntityNoLongerTradingButTradedInPast 2022-06-30 2023-06-30 14206592 frs-bus:Audited 2022-06-30 2023-06-30 14206592 frs-bus:AuditExempt-NoAccountantsReport 2022-06-30 2023-06-30 14206592 frs-bus:AuditExemptWithAccountantsReport 2022-06-30 2023-06-30 14206592 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-06-30 2023-06-30 14206592 frs-bus:LargeCompaniesRegimeForAccounts 2022-06-30 2023-06-30 14206592 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-06-30 2023-06-30 14206592 frs-bus:SmallCompaniesRegimeForAccounts 2022-06-30 2023-06-30 14206592 frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-06-30 2023-06-30 14206592 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-06-30 2023-06-30 14206592 frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-06-30 2023-06-30 14206592 frs-bus:OrdinaryShareClass1 2022-06-30 2023-06-30 14206592 frs-bus:OrdinaryShareClass1 2022-06-29 14206592 frs-bus:OrdinaryShareClass1 2023-06-30 14206592 frs-bus:OrdinaryShareClass2 2022-06-30 2023-06-30 14206592 frs-bus:OrdinaryShareClass2 2022-06-29 14206592 frs-bus:OrdinaryShareClass2 2023-06-30 14206592 frs-bus:OrdinaryShareClass3 2022-06-30 2023-06-30 14206592 frs-bus:OrdinaryShareClass3 2022-06-29 14206592 frs-bus:OrdinaryShareClass3 2023-06-30 14206592 frs-bus:OrdinaryShareClass4 2022-06-30 2023-06-30 14206592 frs-bus:OrdinaryShareClass4 2022-06-29 14206592 frs-bus:OrdinaryShareClass4 2023-06-30 14206592 frs-bus:OrdinaryShareClass5 2022-06-30 2023-06-30 14206592 frs-bus:OrdinaryShareClass5 2022-06-29 14206592 frs-bus:OrdinaryShareClass5 2023-06-30 14206592 frs-bus:PreferenceShareClass1 2022-06-30 2023-06-30 14206592 frs-bus:PreferenceShareClass1 2022-06-29 14206592 frs-bus:PreferenceShareClass1 2023-06-30 14206592 frs-bus:PreferenceShareClass2 2022-06-30 2023-06-30 14206592 frs-bus:PreferenceShareClass2 2022-06-29 14206592 frs-bus:PreferenceShareClass2 2023-06-30 14206592 frs-bus:PreferenceShareClass3 2022-06-30 2023-06-30 14206592 frs-bus:PreferenceShareClass3 2022-06-29 14206592 frs-bus:PreferenceShareClass3 2023-06-30 14206592 frs-bus:PreferenceShareClass4 2022-06-30 2023-06-30 14206592 frs-bus:PreferenceShareClass4 2022-06-29 14206592 frs-bus:PreferenceShareClass4 2023-06-30 14206592 frs-bus:PreferenceShareClass5 2022-06-30 2023-06-30 14206592 frs-bus:PreferenceShareClass5 2022-06-29 14206592 frs-bus:PreferenceShareClass5 2023-06-30 14206592 1 2022-06-30 2023-06-30 14206592 1 2023-06-30 14206592 1 2022-06-30 2023-06-30 14206592 frs-core:LeasedAssets 2022-06-30 2023-06-30 14206592 frs-core:OwnedAssets 2022-06-30 2023-06-30 14206592 frs-core:CurrencyRisk 2022-06-30 2023-06-30 14206592 frs-core:MarketRisk 2022-06-30 2023-06-30 14206592 frs-core:InterestRateRisk 2022-06-30 2023-06-30 14206592 frs-core:DeferredTaxation 2022-06-30 2023-06-30 14206592 frs-core:DeferredTaxation 2022-06-29 14206592 frs-core:DeferredTaxation 2023-06-30 14206592 frs-core:OtherProvisionsContingentLiabilities 2022-06-30 2023-06-30 14206592 frs-core:OtherProvisionsContingentLiabilities 2022-06-29 14206592 frs-core:OtherProvisionsContingentLiabilities 2023-06-30 14206592 frs-core:ProvisionsDeferredTax 2023-06-30 14206592 frs-core:OtherDeferredTax 2023-06-30 14206592 frs-core:AcceleratedTaxDepreciationDeferredTax 2023-06-30 14206592 frs-core:TaxLossesCarry-forwardsDeferredTax 2023-06-30 14206592 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-06-30 14206592 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-06-30 2023-06-30 14206592 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-06-29 14206592 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-06-30 14206592 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-06-30 2023-06-30 14206592 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-06-29 14206592 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-06-30 14206592 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-06-30 2023-06-30 14206592 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-06-29 14206592 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-06-30 14206592 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-06-30 14206592 frs-core:RevaluationInvestmentPropertyDeferredTax 2023-06-30 14206592 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-06-30 14206592 frs-core:OtherPost-employmentBenefitsDeferredTax 2023-06-30 14206592 frs-core:Share-basedPaymentsDeferredTax 2023-06-30 14206592 frs-core:TaxCreditsDeferredTax 2023-06-30 14206592 frs-core:CostValuation 2022-06-29 14206592 frs-core:AdditionsToInvestments 2023-06-30 14206592 frs-core:DisposalsRepaymentsInvestments 2023-06-30 14206592 frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-06-30 14206592 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-06-30 14206592 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-06-30 14206592 frs-core:OtherIncreaseDecreaseInInvestments 2023-06-30 14206592 frs-core:CostValuation 2023-06-30 14206592 frs-core:ProvisionsForImpairmentInvestments 2022-06-29 14206592 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-06-30 14206592 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-06-30 14206592 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-06-30 14206592 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-06-30 14206592 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-06-30 14206592 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-06-30 14206592 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-06-30 14206592 frs-core:ProvisionsForImpairmentInvestments 2023-06-30 14206592 frs-core:ListedExchangeTraded 2023-06-30 14206592 frs-core:ListedExchangeTraded 2022-06-29 14206592 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-06-29 14206592 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-06-30 14206592 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-06-30 14206592 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-06-30 14206592 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-06-30 14206592 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-06-30 14206592 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-06-30 14206592 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-06-30 14206592 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-29 14206592 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 14206592 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 14206592 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 14206592 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 14206592 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-06-30 14206592 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 14206592 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 14206592 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 14206592 frs-core:UnlistedNon-exchangeTraded 2023-06-30 14206592 frs-core:UnlistedNon-exchangeTraded 2022-06-29 14206592 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-06-29 14206592 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 14206592 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 14206592 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 14206592 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 14206592 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 14206592 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 14206592 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-06-30 14206592 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-29 14206592 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 14206592 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 14206592 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 14206592 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 14206592 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-06-30 14206592 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 14206592 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 14206592 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 14206592 dpl-frs:CostSales 2022-06-30 2023-06-30 14206592 dpl-frs:CostSales 2022-06-29 14206592 dpl-frs:CostSales 2023-06-30 14206592 dpl-frs:DistributionCosts 2022-06-30 2023-06-30 14206592 dpl-frs:AdministrativeExpenses 2022-06-30 2023-06-30 14206592 frs-bus:Director1 2022-06-30 2023-06-30 14206592 frs-bus:Director1 2022-06-29 14206592 frs-bus:Director1 2023-06-30 14206592 frs-bus:Director2 2022-06-30 2023-06-30 14206592 frs-bus:Director2 2022-06-29 14206592 frs-bus:Director2 2023-06-30 14206592 1 2022-06-30 2023-06-30 14206592 frs-core:CurrentFinancialInstruments 1 2023-06-30 14206592 frs-core:Non-currentFinancialInstruments 1 2023-06-30 14206592 2 2022-06-30 2023-06-30 14206592 frs-core:CurrentFinancialInstruments 2 2023-06-30 14206592 frs-core:Non-currentFinancialInstruments 2 2023-06-30 14206592 3 2022-06-30 2023-06-30 14206592 frs-core:CurrentFinancialInstruments 3 2023-06-30 14206592 frs-core:Non-currentFinancialInstruments 3 2023-06-30 14206592 4 2022-06-30 2023-06-30 14206592 frs-core:CurrentFinancialInstruments 4 2023-06-30 14206592 frs-core:Non-currentFinancialInstruments 4 2023-06-30 14206592 5 2022-06-30 2023-06-30 14206592 frs-core:CurrentFinancialInstruments 5 2023-06-30 14206592 frs-core:Non-currentFinancialInstruments 5 2023-06-30 14206592 6 2022-06-30 2023-06-30 14206592 frs-core:CurrentFinancialInstruments 6 2023-06-30 14206592 frs-core:Non-currentFinancialInstruments 6 2023-06-30 14206592 7 2022-06-30 2023-06-30 14206592 frs-core:CurrentFinancialInstruments 7 2023-06-30 14206592 frs-core:Non-currentFinancialInstruments 7 2023-06-30 14206592 8 2022-06-30 2023-06-30 14206592 frs-core:CurrentFinancialInstruments 8 2023-06-30 14206592 frs-core:Non-currentFinancialInstruments 8 2023-06-30 14206592 9 2022-06-30 2023-06-30 14206592 frs-core:CurrentFinancialInstruments 9 2023-06-30 14206592 frs-core:Non-currentFinancialInstruments 9 2023-06-30 14206592 10 2022-06-30 2023-06-30 14206592 frs-core:CurrentFinancialInstruments 10 2023-06-30 14206592 frs-core:Non-currentFinancialInstruments 10 2023-06-30 14206592 11 2022-06-30 2023-06-30 14206592 frs-core:CurrentFinancialInstruments 11 2023-06-30 14206592 frs-core:Non-currentFinancialInstruments 11 2023-06-30 14206592 12 2022-06-30 2023-06-30 14206592 frs-core:CurrentFinancialInstruments 12 2023-06-30 14206592 frs-core:Non-currentFinancialInstruments 12 2023-06-30 14206592 13 2022-06-30 2023-06-30 14206592 frs-core:CurrentFinancialInstruments 13 2023-06-30 14206592 frs-core:Non-currentFinancialInstruments 13 2023-06-30 14206592 14 2022-06-30 2023-06-30 14206592 frs-core:CurrentFinancialInstruments 14 2023-06-30 14206592 frs-core:Non-currentFinancialInstruments 14 2023-06-30 14206592 15 2022-06-30 2023-06-30 14206592 frs-core:CurrentFinancialInstruments 15 2023-06-30 14206592 frs-core:Non-currentFinancialInstruments 15 2023-06-30 14206592 16 2022-06-30 2023-06-30 14206592 frs-core:CurrentFinancialInstruments 16 2023-06-30 14206592 frs-core:Non-currentFinancialInstruments 16 2023-06-30 14206592 17 2022-06-30 2023-06-30 14206592 frs-core:CurrentFinancialInstruments 17 2023-06-30 14206592 frs-core:Non-currentFinancialInstruments 17 2023-06-30 14206592 18 2022-06-30 2023-06-30 14206592 frs-core:CurrentFinancialInstruments 18 2023-06-30 14206592 frs-core:Non-currentFinancialInstruments 18 2023-06-30 14206592 19 2022-06-30 2023-06-30 14206592 frs-core:CurrentFinancialInstruments 19 2023-06-30 14206592 frs-core:Non-currentFinancialInstruments 19 2023-06-30 14206592 20 2022-06-30 2023-06-30 14206592 frs-core:CurrentFinancialInstruments 20 2023-06-30 14206592 frs-core:Non-currentFinancialInstruments 20 2023-06-30 14206592 dpl-frs:Item1 2022-06-30 2023-06-30 14206592 dpl-frs:Item1 2022-06-29 14206592 dpl-frs:Item1 2023-06-30 14206592 dpl-frs:CostSales dpl-frs:Item1 2022-06-30 2023-06-30 14206592 dpl-frs:CostSales dpl-frs:Item1 2022-06-29 14206592 dpl-frs:CostSales dpl-frs:Item1 2023-06-30 14206592 dpl-frs:DistributionCosts dpl-frs:Item1 2022-06-30 2023-06-30 14206592 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-06-30 2023-06-30 14206592 dpl-frs:Item2 2022-06-30 2023-06-30 14206592 dpl-frs:Item2 2022-06-29 14206592 dpl-frs:Item2 2023-06-30 14206592 dpl-frs:CostSales dpl-frs:Item2 2022-06-30 2023-06-30 14206592 dpl-frs:CostSales dpl-frs:Item2 2022-06-29 14206592 dpl-frs:CostSales dpl-frs:Item2 2023-06-30 14206592 dpl-frs:DistributionCosts dpl-frs:Item2 2022-06-30 2023-06-30 14206592 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-06-30 2023-06-30 14206592 dpl-frs:Item3 2022-06-30 2023-06-30 14206592 dpl-frs:Item3 2022-06-29 14206592 dpl-frs:Item3 2023-06-30 14206592 dpl-frs:CostSales dpl-frs:Item3 2022-06-30 2023-06-30 14206592 dpl-frs:CostSales dpl-frs:Item3 2022-06-29 14206592 dpl-frs:CostSales dpl-frs:Item3 2023-06-30 14206592 dpl-frs:DistributionCosts dpl-frs:Item3 2022-06-30 2023-06-30 14206592 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-06-30 2023-06-30 14206592 dpl-frs:Item4 2022-06-30 2023-06-30 14206592 dpl-frs:Item4 2022-06-29 14206592 dpl-frs:Item4 2023-06-30 14206592 dpl-frs:CostSales dpl-frs:Item4 2022-06-30 2023-06-30 14206592 dpl-frs:CostSales dpl-frs:Item4 2022-06-29 14206592 dpl-frs:CostSales dpl-frs:Item4 2023-06-30 14206592 dpl-frs:DistributionCosts dpl-frs:Item4 2022-06-30 2023-06-30 14206592 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-06-30 2023-06-30 14206592 dpl-frs:Item5 2022-06-30 2023-06-30 14206592 dpl-frs:Item5 2022-06-29 14206592 dpl-frs:Item5 2023-06-30 14206592 dpl-frs:CostSales dpl-frs:Item5 2022-06-30 2023-06-30 14206592 dpl-frs:CostSales dpl-frs:Item5 2022-06-29 14206592 dpl-frs:CostSales dpl-frs:Item5 2023-06-30 14206592 dpl-frs:DistributionCosts dpl-frs:Item5 2022-06-30 2023-06-30 14206592 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-06-30 2023-06-30 14206592 dpl-frs:Item6 2022-06-30 2023-06-30 14206592 dpl-frs:Item6 2022-06-29 14206592 dpl-frs:Item6 2023-06-30 14206592 dpl-frs:CostSales dpl-frs:Item6 2022-06-30 2023-06-30 14206592 dpl-frs:CostSales dpl-frs:Item6 2022-06-29 14206592 dpl-frs:CostSales dpl-frs:Item6 2023-06-30 14206592 dpl-frs:DistributionCosts dpl-frs:Item6 2022-06-30 2023-06-30 14206592 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-06-30 2023-06-30 14206592 dpl-frs:Item7 2022-06-30 2023-06-30 14206592 dpl-frs:Item7 2022-06-29 14206592 dpl-frs:Item7 2023-06-30 14206592 dpl-frs:CostSales dpl-frs:Item7 2022-06-30 2023-06-30 14206592 dpl-frs:CostSales dpl-frs:Item7 2022-06-29 14206592 dpl-frs:CostSales dpl-frs:Item7 2023-06-30 14206592 dpl-frs:DistributionCosts dpl-frs:Item7 2022-06-30 2023-06-30 14206592 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-06-30 2023-06-30 14206592 dpl-frs:Item8 2022-06-30 2023-06-30 14206592 dpl-frs:Item8 2022-06-29 14206592 dpl-frs:Item8 2023-06-30 14206592 dpl-frs:CostSales dpl-frs:Item8 2022-06-30 2023-06-30 14206592 dpl-frs:CostSales dpl-frs:Item8 2022-06-29 14206592 dpl-frs:CostSales dpl-frs:Item8 2023-06-30 14206592 dpl-frs:DistributionCosts dpl-frs:Item8 2022-06-30 2023-06-30 14206592 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-06-30 2023-06-30 14206592 dpl-frs:Item9 2022-06-30 2023-06-30 14206592 dpl-frs:Item9 2022-06-29 14206592 dpl-frs:Item9 2023-06-30 14206592 dpl-frs:CostSales dpl-frs:Item9 2022-06-30 2023-06-30 14206592 dpl-frs:CostSales dpl-frs:Item9 2022-06-29 14206592 dpl-frs:CostSales dpl-frs:Item9 2023-06-30 14206592 dpl-frs:DistributionCosts dpl-frs:Item9 2022-06-30 2023-06-30 14206592 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-06-30 2023-06-30 14206592 dpl-frs:Item10 2022-06-30 2023-06-30 14206592 dpl-frs:Item10 2022-06-29 14206592 dpl-frs:Item10 2023-06-30 14206592 dpl-frs:CostSales dpl-frs:Item10 2022-06-30 2023-06-30 14206592 dpl-frs:CostSales dpl-frs:Item10 2022-06-29 14206592 dpl-frs:CostSales dpl-frs:Item10 2023-06-30 14206592 dpl-frs:DistributionCosts dpl-frs:Item10 2022-06-30 2023-06-30 14206592 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-06-30 2023-06-30 14206592 dpl-frs:Item11 2022-06-30 2023-06-30 14206592 dpl-frs:Item11 2022-06-29 14206592 dpl-frs:Item11 2023-06-30 14206592 dpl-frs:CostSales dpl-frs:Item11 2022-06-30 2023-06-30 14206592 dpl-frs:CostSales dpl-frs:Item11 2022-06-29 14206592 dpl-frs:CostSales dpl-frs:Item11 2023-06-30 14206592 dpl-frs:DistributionCosts dpl-frs:Item11 2022-06-30 2023-06-30 14206592 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-06-30 2023-06-30 14206592 dpl-frs:Item12 2022-06-30 2023-06-30 14206592 dpl-frs:Item12 2022-06-29 14206592 dpl-frs:Item12 2023-06-30 14206592 dpl-frs:CostSales dpl-frs:Item12 2022-06-30 2023-06-30 14206592 dpl-frs:CostSales dpl-frs:Item12 2022-06-29 14206592 dpl-frs:CostSales dpl-frs:Item12 2023-06-30 14206592 dpl-frs:DistributionCosts dpl-frs:Item12 2022-06-30 2023-06-30 14206592 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-06-30 2023-06-30 14206592 1 2022-06-30 2023-06-30 14206592 frs-countries:EnglandWales 2022-06-30 2023-06-30
Registered number: 14206592
Flugplatz SPV Limited
Unaudited Financial Statements
For the Period 30 June 2022 to 30 June 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 14206592
30 June 2023
Notes £ £
CURRENT ASSETS
Stocks 4 135,374
Debtors 5 1,343
Cash at bank and in hand 898
137,615
Creditors: Amounts Falling Due Within One Year 6 (138,301 )
NET CURRENT ASSETS (LIABILITIES) (686 )
TOTAL ASSETS LESS CURRENT LIABILITIES (686 )
NET LIABILITIES (686 )
CAPITAL AND RESERVES
Called up share capital 7 100
Profit and Loss Account (786 )
SHAREHOLDERS' FUNDS (686)
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 members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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
Markus Zeller
Director
23 February 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
Flugplatz SPV Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14206592 . The registered office is 809 Salisbury House, 29 Finsbury Circus, London, England, EC2M 7AQ.
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 directors believe that the company would have sufficient resources to continue to trade for foreseeable future.
2.3. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 2
2
4. Stocks
30 June 2023
£
Stock - Properties under development 135,374
135,374
5. Debtors
30 June 2023
£
Due within one year
Other debtors 1,343
1,343
6. Creditors: Amounts Falling Due Within One Year
30 June 2023
£
Accruals and deferred income 600
Amounts owed to group undertakings 137,701
138,301
7. Share Capital
30 June 2023
£
Allotted, Called up and fully paid 100
8. Related Party Transactions
Included in creditors due within one year is an amount of £137,701 owed to its parent company. The amount is interest free and repayable on demand.
Page 2
Page 3
9. Ultimate Parent Undertaking and Controlling Party
The company's immediate and ultimate parent undertaking is Elite Capital Group Limited . Elite Capital Group Limited was incorporated in England and Wales. Copies of the parent company's financial statements may be obtained from the secretary, 809 Salisbury House 29 Finsbury Circus, London, England, United Kingdom, EC2M 7AQ
Page 3