Acorah Software Products - Accounts Production 14.3.260 false true 31 December 2022 1 January 2022 false 1 January 2023 31 December 2023 31 December 2023 11705405 Mr Richard Carr iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11705405 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-12-31 11705405 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-12-31 11705405 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-12-31 11705405 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-12-31 11705405 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2023-01-01 2023-12-31 11705405 frs-core:AllSubsidiaries 2023-01-01 2023-12-31 11705405 frs-core:KeyManagementPersonnel 2023-01-01 2023-12-31 11705405 frs-core:EntitiesControlledByKeyManagementPersonnel 2023-01-01 2023-12-31 11705405 frs-core:OtherRelatedParties 2023-01-01 2023-12-31 11705405 2022-12-31 11705405 2023-12-31 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2023-12-31 11705405 dpl-frs:DistributionCosts dpl-frs:Item7 2023-01-01 2023-12-31 11705405 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2023-01-01 2023-12-31 11705405 dpl-frs:Item8 2023-01-01 2023-12-31 11705405 dpl-frs:Item8 2022-12-31 11705405 dpl-frs:Item8 2023-12-31 11705405 dpl-frs:CostSales dpl-frs:Item8 2023-01-01 2023-12-31 11705405 dpl-frs:CostSales dpl-frs:Item8 2022-12-31 11705405 dpl-frs:CostSales dpl-frs:Item8 2023-12-31 11705405 dpl-frs:DistributionCosts dpl-frs:Item8 2023-01-01 2023-12-31 11705405 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2023-01-01 2023-12-31 11705405 dpl-frs:Item9 2023-01-01 2023-12-31 11705405 dpl-frs:Item9 2022-12-31 11705405 dpl-frs:Item9 2023-12-31 11705405 dpl-frs:CostSales dpl-frs:Item9 2023-01-01 2023-12-31 11705405 dpl-frs:CostSales dpl-frs:Item9 2022-12-31 11705405 dpl-frs:CostSales dpl-frs:Item9 2023-12-31 11705405 dpl-frs:DistributionCosts dpl-frs:Item9 2023-01-01 2023-12-31 11705405 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2023-01-01 2023-12-31 11705405 dpl-frs:Item10 2023-01-01 2023-12-31 11705405 dpl-frs:Item10 2022-12-31 11705405 dpl-frs:Item10 2023-12-31 11705405 dpl-frs:CostSales dpl-frs:Item10 2023-01-01 2023-12-31 11705405 dpl-frs:CostSales dpl-frs:Item10 2022-12-31 11705405 dpl-frs:CostSales dpl-frs:Item10 2023-12-31 11705405 dpl-frs:DistributionCosts dpl-frs:Item10 2023-01-01 2023-12-31 11705405 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2023-01-01 2023-12-31 11705405 dpl-frs:Item11 2023-01-01 2023-12-31 11705405 dpl-frs:Item11 2022-12-31 11705405 dpl-frs:Item11 2023-12-31 11705405 dpl-frs:CostSales dpl-frs:Item11 2023-01-01 2023-12-31 11705405 dpl-frs:CostSales dpl-frs:Item11 2022-12-31 11705405 dpl-frs:CostSales dpl-frs:Item11 2023-12-31 11705405 dpl-frs:DistributionCosts dpl-frs:Item11 2023-01-01 2023-12-31 11705405 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2023-01-01 2023-12-31 11705405 dpl-frs:Item12 2023-01-01 2023-12-31 11705405 dpl-frs:Item12 2022-12-31 11705405 dpl-frs:Item12 2023-12-31 11705405 dpl-frs:CostSales dpl-frs:Item12 2023-01-01 2023-12-31 11705405 dpl-frs:CostSales dpl-frs:Item12 2022-12-31 11705405 dpl-frs:CostSales dpl-frs:Item12 2023-12-31 11705405 dpl-frs:DistributionCosts dpl-frs:Item12 2023-01-01 2023-12-31 11705405 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2023-01-01 2023-12-31 11705405 1 2023-01-01 2023-12-31 11705405 frs-countries:EnglandWales 2023-01-01 2023-12-31 11705405 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-12-31 11705405 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-12-31 11705405 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-12-31 11705405 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-12-31 11705405 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-01-01 2022-12-31 11705405 frs-core:AllSubsidiaries 2022-01-01 2022-12-31 11705405 frs-core:KeyManagementPersonnel 2022-01-01 2022-12-31 11705405 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-01-01 2022-12-31 11705405 frs-core:OtherRelatedParties 2022-01-01 2022-12-31 11705405 2021-12-31 11705405 2022-12-31 11705405 2022-01-01 2022-12-31 11705405 frs-core:CurrentFinancialInstruments 2022-12-31 11705405 frs-core:CurrentFinancialInstruments 2022-01-01 2022-12-31 11705405 frs-core:Non-currentFinancialInstruments 2022-12-31 11705405 frs-core:Non-currentFinancialInstruments 2022-01-01 2022-12-31 11705405 frs-core:CurrentFinancialInstruments 2022-01-01 2022-12-31 11705405 frs-core:CurrentFinancialInstruments 2022-12-31 11705405 frs-core:AfterOneYear 2022-01-01 2022-12-31 11705405 frs-core:BetweenOneFiveYears 2022-01-01 2022-12-31 11705405 frs-core:BetweenOneFiveYears 2022-12-31 11705405 frs-core:ComputerEquipment 2022-12-31 11705405 frs-core:ComputerEquipment 2022-01-01 2022-12-31 11705405 frs-core:ComputerEquipment 2021-12-31 11705405 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-12-31 11705405 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-01-01 2022-12-31 11705405 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-12-31 11705405 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-12-31 11705405 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-01-01 2022-12-31 11705405 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-12-31 11705405 frs-core:FurnitureFittings 2022-12-31 11705405 frs-core:FurnitureFittings 2022-01-01 2022-12-31 11705405 frs-core:FurnitureFittings 2021-12-31 11705405 frs-core:NetGoodwill 2022-12-31 11705405 frs-core:NetGoodwill 2022-01-01 2022-12-31 11705405 frs-core:NetGoodwill 2021-12-31 11705405 frs-core:InvestmentPropertyIncludedWithinPPE 2022-12-31 11705405 frs-core:InvestmentPropertyIncludedWithinPPE 2022-01-01 2022-12-31 11705405 frs-core:InvestmentPropertyIncludedWithinPPE 2021-12-31 11705405 frs-core:LandBuildings 2022-12-31 11705405 frs-core:LandBuildings 2022-01-01 2022-12-31 11705405 frs-core:LandBuildings 2021-12-31 11705405 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-12-31 11705405 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-01-01 2022-12-31 11705405 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-12-31 11705405 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-12-31 11705405 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-01-01 2022-12-31 11705405 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-12-31 11705405 frs-core:MoreThanFiveYears 2022-01-01 2022-12-31 11705405 frs-core:MoreThanFiveYears 2022-12-31 11705405 frs-core:MotorVehicles 2022-12-31 11705405 frs-core:MotorVehicles 2022-01-01 2022-12-31 11705405 frs-core:MotorVehicles 2021-12-31 11705405 frs-core:OtherResidualIntangibleAssets 2022-12-31 11705405 frs-core:OtherResidualIntangibleAssets 2022-01-01 2022-12-31 11705405 frs-core:OtherResidualIntangibleAssets 2021-12-31 11705405 frs-core:PlantMachinery 2022-12-31 11705405 frs-core:PlantMachinery 2022-01-01 2022-12-31 11705405 frs-core:PlantMachinery 2021-12-31 11705405 frs-core:Secured 2022-12-31 11705405 frs-core:Unsecured 2022-12-31 11705405 frs-core:WithinOneYear 2022-01-01 2022-12-31 11705405 frs-core:WithinOneYear 2022-12-31 11705405 frs-core:CapitalRedemptionReserve 2022-01-01 2022-12-31 11705405 frs-core:CapitalRedemptionReserve 2021-12-31 11705405 frs-core:CapitalRedemptionReserve 2022-12-31 11705405 frs-core:OtherReservesSubtotal 2022-01-01 2022-12-31 11705405 frs-core:OtherReservesSubtotal 2021-12-31 11705405 frs-core:OtherReservesSubtotal 2022-12-31 11705405 frs-core:RevaluationReserve 2022-01-01 2022-12-31 11705405 frs-core:RevaluationReserve 2021-12-31 11705405 frs-core:RevaluationReserve 2022-12-31 11705405 frs-core:SharePremium 2022-01-01 2022-12-31 11705405 frs-core:SharePremium 2021-12-31 11705405 frs-core:SharePremium 2022-12-31 11705405 frs-core:ShareCapital 2022-01-01 2022-12-31 11705405 frs-core:ShareCapital 2021-12-31 11705405 frs-core:ShareCapital 2022-12-31 11705405 frs-core:RetainedEarningsAccumulatedLosses 2022-01-01 2022-12-31 11705405 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-12-31 11705405 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31 11705405 frs-core:RetainedEarningsAccumulatedLosses 2021-12-31 11705405 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31 11705405 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-12-31 11705405 frs-countries:UnitedKingdom 2022-01-01 2022-12-31 11705405 frs-countries:Europe 2022-01-01 2022-12-31 11705405 frs-countries:NorthAmerica 2022-01-01 2022-12-31 11705405 frs-countries:SouthAmerica 2022-01-01 2022-12-31 11705405 frs-countries:Asia 2022-01-01 2022-12-31 11705405 frs-countries:RestWorldOutsideUK 2022-01-01 2022-12-31 11705405 frs-bus:HighestPaidDirector 2022-01-01 2022-12-31 11705405 frs-bus:PrivateLimitedCompanyLtd 2022-01-01 2022-12-31 11705405 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2022-12-31 11705405 frs-bus:OrdinaryShareClass5 2022-01-01 2022-12-31 11705405 frs-bus:OrdinaryShareClass5 2021-12-31 11705405 frs-bus:OrdinaryShareClass5 2022-12-31 11705405 frs-bus:PreferenceShareClass1 2022-01-01 2022-12-31 11705405 frs-bus:PreferenceShareClass1 2021-12-31 11705405 frs-bus:PreferenceShareClass1 2022-12-31 11705405 frs-bus:PreferenceShareClass2 2022-01-01 2022-12-31 11705405 frs-bus:PreferenceShareClass2 2021-12-31 11705405 frs-bus:PreferenceShareClass2 2022-12-31 11705405 frs-bus:PreferenceShareClass3 2022-01-01 2022-12-31 11705405 frs-bus:PreferenceShareClass3 2021-12-31 11705405 frs-bus:PreferenceShareClass3 2022-12-31 11705405 frs-bus:PreferenceShareClass4 2022-01-01 2022-12-31 11705405 frs-bus:PreferenceShareClass4 2021-12-31 11705405 frs-bus:PreferenceShareClass4 2022-12-31 11705405 frs-bus:PreferenceShareClass5 2022-01-01 2022-12-31 11705405 frs-bus:PreferenceShareClass5 2021-12-31 11705405 frs-bus:PreferenceShareClass5 2022-12-31 11705405 1 2022-01-01 2022-12-31 11705405 1 2022-12-31 11705405 1 2022-01-01 2022-12-31 11705405 frs-core:LeasedAssets 2022-01-01 2022-12-31 11705405 frs-core:OwnedAssets 2022-01-01 2022-12-31 11705405 frs-core:CurrencyRisk 2022-01-01 2022-12-31 11705405 frs-core:MarketRisk 2022-01-01 2022-12-31 11705405 frs-core:InterestRateRisk 2022-01-01 2022-12-31 11705405 frs-core:DeferredTaxation 2022-01-01 2022-12-31 11705405 frs-core:DeferredTaxation 2021-12-31 11705405 frs-core:DeferredTaxation 2022-12-31 11705405 frs-core:OtherProvisionsContingentLiabilities 2022-01-01 2022-12-31 11705405 frs-core:OtherProvisionsContingentLiabilities 2021-12-31 11705405 frs-core:OtherProvisionsContingentLiabilities 2022-12-31 11705405 frs-core:ProvisionsDeferredTax 2022-12-31 11705405 frs-core:OtherDeferredTax 2022-12-31 11705405 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-12-31 11705405 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-12-31 11705405 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-12-31 11705405 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-01-01 2022-12-31 11705405 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-12-31 11705405 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-12-31 11705405 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-01-01 2022-12-31 11705405 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-12-31 11705405 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-12-31 11705405 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-01-01 2022-12-31 11705405 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-12-31 11705405 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-12-31 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frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-12-31 11705405 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-12-31 11705405 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-12-31 11705405 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-12-31 11705405 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-12-31 11705405 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-12-31 11705405 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 11705405 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 11705405 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 11705405 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 11705405 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 11705405 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-12-31 11705405 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 11705405 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 11705405 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 11705405 frs-core:UnlistedNon-exchangeTraded 2022-12-31 11705405 frs-core:UnlistedNon-exchangeTraded 2021-12-31 11705405 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-12-31 11705405 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 11705405 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 11705405 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 11705405 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 11705405 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 11705405 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 11705405 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-12-31 11705405 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 11705405 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 11705405 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 11705405 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 11705405 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 11705405 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-12-31 11705405 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 11705405 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 11705405 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 11705405 dpl-frs:CostSales 2022-01-01 2022-12-31 11705405 dpl-frs:CostSales 2021-12-31 11705405 dpl-frs:CostSales 2022-12-31 11705405 dpl-frs:DistributionCosts 2022-01-01 2022-12-31 11705405 dpl-frs:AdministrativeExpenses 2022-01-01 2022-12-31 11705405 frs-bus:Director1 2022-01-01 2022-12-31 11705405 frs-bus:Director1 2021-12-31 11705405 frs-bus:Director1 2022-12-31 11705405 1 2022-01-01 2022-12-31 11705405 frs-core:CurrentFinancialInstruments 1 2022-12-31 11705405 frs-core:Non-currentFinancialInstruments 1 2022-12-31 11705405 2 2022-01-01 2022-12-31 11705405 frs-core:CurrentFinancialInstruments 2 2022-12-31 11705405 frs-core:Non-currentFinancialInstruments 2 2022-12-31 11705405 3 2022-01-01 2022-12-31 11705405 frs-core:CurrentFinancialInstruments 3 2022-12-31 11705405 frs-core:Non-currentFinancialInstruments 3 2022-12-31 11705405 4 2022-01-01 2022-12-31 11705405 frs-core:CurrentFinancialInstruments 4 2022-12-31 11705405 frs-core:Non-currentFinancialInstruments 4 2022-12-31 11705405 5 2022-01-01 2022-12-31 11705405 frs-core:CurrentFinancialInstruments 5 2022-12-31 11705405 frs-core:Non-currentFinancialInstruments 5 2022-12-31 11705405 6 2022-01-01 2022-12-31 11705405 frs-core:CurrentFinancialInstruments 6 2022-12-31 11705405 frs-core:Non-currentFinancialInstruments 6 2022-12-31 11705405 7 2022-01-01 2022-12-31 11705405 frs-core:CurrentFinancialInstruments 7 2022-12-31 11705405 frs-core:Non-currentFinancialInstruments 7 2022-12-31 11705405 8 2022-01-01 2022-12-31 11705405 frs-core:CurrentFinancialInstruments 8 2022-12-31 11705405 frs-core:Non-currentFinancialInstruments 8 2022-12-31 11705405 9 2022-01-01 2022-12-31 11705405 frs-core:CurrentFinancialInstruments 9 2022-12-31 11705405 frs-core:Non-currentFinancialInstruments 9 2022-12-31 11705405 10 2022-01-01 2022-12-31 11705405 frs-core:CurrentFinancialInstruments 10 2022-12-31 11705405 frs-core:Non-currentFinancialInstruments 10 2022-12-31 11705405 11 2022-01-01 2022-12-31 11705405 frs-core:CurrentFinancialInstruments 11 2022-12-31 11705405 frs-core:Non-currentFinancialInstruments 11 2022-12-31 11705405 12 2022-01-01 2022-12-31 11705405 frs-core:CurrentFinancialInstruments 12 2022-12-31 11705405 frs-core:Non-currentFinancialInstruments 12 2022-12-31 11705405 13 2022-01-01 2022-12-31 11705405 frs-core:CurrentFinancialInstruments 13 2022-12-31 11705405 frs-core:Non-currentFinancialInstruments 13 2022-12-31 11705405 14 2022-01-01 2022-12-31 11705405 frs-core:CurrentFinancialInstruments 14 2022-12-31 11705405 frs-core:Non-currentFinancialInstruments 14 2022-12-31 11705405 15 2022-01-01 2022-12-31 11705405 frs-core:CurrentFinancialInstruments 15 2022-12-31 11705405 frs-core:Non-currentFinancialInstruments 15 2022-12-31 11705405 16 2022-01-01 2022-12-31 11705405 frs-core:CurrentFinancialInstruments 16 2022-12-31 11705405 frs-core:Non-currentFinancialInstruments 16 2022-12-31 11705405 17 2022-01-01 2022-12-31 11705405 frs-core:CurrentFinancialInstruments 17 2022-12-31 11705405 frs-core:Non-currentFinancialInstruments 17 2022-12-31 11705405 18 2022-01-01 2022-12-31 11705405 frs-core:CurrentFinancialInstruments 18 2022-12-31 11705405 frs-core:Non-currentFinancialInstruments 18 2022-12-31 11705405 19 2022-01-01 2022-12-31 11705405 frs-core:CurrentFinancialInstruments 19 2022-12-31 11705405 frs-core:Non-currentFinancialInstruments 19 2022-12-31 11705405 20 2022-01-01 2022-12-31 11705405 frs-core:CurrentFinancialInstruments 20 2022-12-31 11705405 frs-core:Non-currentFinancialInstruments 20 2022-12-31 11705405 dpl-frs:Item1 2022-01-01 2022-12-31 11705405 dpl-frs:Item1 2021-12-31 11705405 dpl-frs:Item1 2022-12-31 11705405 dpl-frs:CostSales dpl-frs:Item1 2022-01-01 2022-12-31 11705405 dpl-frs:CostSales dpl-frs:Item1 2021-12-31 11705405 dpl-frs:CostSales dpl-frs:Item1 2022-12-31 11705405 dpl-frs:DistributionCosts dpl-frs:Item1 2022-01-01 2022-12-31 11705405 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-01-01 2022-12-31 11705405 dpl-frs:Item2 2022-01-01 2022-12-31 11705405 dpl-frs:Item2 2021-12-31 11705405 dpl-frs:Item2 2022-12-31 11705405 dpl-frs:CostSales dpl-frs:Item2 2022-01-01 2022-12-31 11705405 dpl-frs:CostSales dpl-frs:Item2 2021-12-31 11705405 dpl-frs:CostSales dpl-frs:Item2 2022-12-31 11705405 dpl-frs:DistributionCosts dpl-frs:Item2 2022-01-01 2022-12-31 11705405 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-01-01 2022-12-31 11705405 dpl-frs:Item3 2022-01-01 2022-12-31 11705405 dpl-frs:Item3 2021-12-31 11705405 dpl-frs:Item3 2022-12-31 11705405 dpl-frs:CostSales dpl-frs:Item3 2022-01-01 2022-12-31 11705405 dpl-frs:CostSales dpl-frs:Item3 2021-12-31 11705405 dpl-frs:CostSales dpl-frs:Item3 2022-12-31 11705405 dpl-frs:DistributionCosts dpl-frs:Item3 2022-01-01 2022-12-31 11705405 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-01-01 2022-12-31 11705405 dpl-frs:Item4 2022-01-01 2022-12-31 11705405 dpl-frs:Item4 2021-12-31 11705405 dpl-frs:Item4 2022-12-31 11705405 dpl-frs:CostSales dpl-frs:Item4 2022-01-01 2022-12-31 11705405 dpl-frs:CostSales dpl-frs:Item4 2021-12-31 11705405 dpl-frs:CostSales dpl-frs:Item4 2022-12-31 11705405 dpl-frs:DistributionCosts dpl-frs:Item4 2022-01-01 2022-12-31 11705405 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-01-01 2022-12-31 11705405 dpl-frs:Item5 2022-01-01 2022-12-31 11705405 dpl-frs:Item5 2021-12-31 11705405 dpl-frs:Item5 2022-12-31 11705405 dpl-frs:CostSales dpl-frs:Item5 2022-01-01 2022-12-31 11705405 dpl-frs:CostSales dpl-frs:Item5 2021-12-31 11705405 dpl-frs:CostSales dpl-frs:Item5 2022-12-31 11705405 dpl-frs:DistributionCosts dpl-frs:Item5 2022-01-01 2022-12-31 11705405 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-01-01 2022-12-31 11705405 dpl-frs:Item6 2022-01-01 2022-12-31 11705405 dpl-frs:Item6 2021-12-31 11705405 dpl-frs:Item6 2022-12-31 11705405 dpl-frs:CostSales dpl-frs:Item6 2022-01-01 2022-12-31 11705405 dpl-frs:CostSales dpl-frs:Item6 2021-12-31 11705405 dpl-frs:CostSales dpl-frs:Item6 2022-12-31 11705405 dpl-frs:DistributionCosts dpl-frs:Item6 2022-01-01 2022-12-31 11705405 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-01-01 2022-12-31 11705405 dpl-frs:Item7 2022-01-01 2022-12-31 11705405 dpl-frs:Item7 2021-12-31 11705405 dpl-frs:Item7 2022-12-31 11705405 dpl-frs:CostSales dpl-frs:Item7 2022-01-01 2022-12-31 11705405 dpl-frs:CostSales dpl-frs:Item7 2021-12-31 11705405 dpl-frs:CostSales dpl-frs:Item7 2022-12-31 11705405 dpl-frs:DistributionCosts dpl-frs:Item7 2022-01-01 2022-12-31 11705405 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-01-01 2022-12-31 11705405 dpl-frs:Item8 2022-01-01 2022-12-31 11705405 dpl-frs:Item8 2021-12-31 11705405 dpl-frs:Item8 2022-12-31 11705405 dpl-frs:CostSales dpl-frs:Item8 2022-01-01 2022-12-31 11705405 dpl-frs:CostSales dpl-frs:Item8 2021-12-31 11705405 dpl-frs:CostSales dpl-frs:Item8 2022-12-31 11705405 dpl-frs:DistributionCosts dpl-frs:Item8 2022-01-01 2022-12-31 11705405 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-01-01 2022-12-31 11705405 dpl-frs:Item9 2022-01-01 2022-12-31 11705405 dpl-frs:Item9 2021-12-31 11705405 dpl-frs:Item9 2022-12-31 11705405 dpl-frs:CostSales dpl-frs:Item9 2022-01-01 2022-12-31 11705405 dpl-frs:CostSales dpl-frs:Item9 2021-12-31 11705405 dpl-frs:CostSales dpl-frs:Item9 2022-12-31 11705405 dpl-frs:DistributionCosts dpl-frs:Item9 2022-01-01 2022-12-31 11705405 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-01-01 2022-12-31 11705405 dpl-frs:Item10 2022-01-01 2022-12-31 11705405 dpl-frs:Item10 2021-12-31 11705405 dpl-frs:Item10 2022-12-31 11705405 dpl-frs:CostSales dpl-frs:Item10 2022-01-01 2022-12-31 11705405 dpl-frs:CostSales dpl-frs:Item10 2021-12-31 11705405 dpl-frs:CostSales dpl-frs:Item10 2022-12-31 11705405 dpl-frs:DistributionCosts dpl-frs:Item10 2022-01-01 2022-12-31 11705405 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-01-01 2022-12-31 11705405 dpl-frs:Item11 2022-01-01 2022-12-31 11705405 dpl-frs:Item11 2021-12-31 11705405 dpl-frs:Item11 2022-12-31 11705405 dpl-frs:CostSales dpl-frs:Item11 2022-01-01 2022-12-31 11705405 dpl-frs:CostSales dpl-frs:Item11 2021-12-31 11705405 dpl-frs:CostSales dpl-frs:Item11 2022-12-31 11705405 dpl-frs:DistributionCosts dpl-frs:Item11 2022-01-01 2022-12-31 11705405 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-01-01 2022-12-31 11705405 dpl-frs:Item12 2022-01-01 2022-12-31 11705405 dpl-frs:Item12 2021-12-31 11705405 dpl-frs:Item12 2022-12-31 11705405 dpl-frs:CostSales dpl-frs:Item12 2022-01-01 2022-12-31 11705405 dpl-frs:CostSales dpl-frs:Item12 2021-12-31 11705405 dpl-frs:CostSales dpl-frs:Item12 2022-12-31 11705405 dpl-frs:DistributionCosts dpl-frs:Item12 2022-01-01 2022-12-31 11705405 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-01-01 2022-12-31 11705405 1 2022-01-01 2022-12-31 11705405 frs-countries:EnglandWales 2022-01-01 2022-12-31
Registered number: 11705405
Suffolk Plant Machinery Limited
Unaudited Financial Statements
For The Year Ended 31 December 2023
H.J. Hedges-Quinn & Co Ltd
ACCA
The Old Astra Cinema
The Street
Great Bricett
Suffolk
IP7 7DN
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 11705405
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 30,000 36,000
Tangible Assets 5 203,810 178,333
233,810 214,333
CURRENT ASSETS
Stocks 6 388,731 76,185
Debtors 7 109,275 92,803
Cash at bank and in hand 418,085 127,253
916,091 296,241
Creditors: Amounts Falling Due Within One Year 8 (807,475 ) (226,095 )
NET CURRENT ASSETS (LIABILITIES) 108,616 70,146
TOTAL ASSETS LESS CURRENT LIABILITIES 342,426 284,479
Creditors: Amounts Falling Due After More Than One Year 9 (38,797 ) (72,435 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (28,001 ) (23,207 )
NET ASSETS 275,628 188,837
CAPITAL AND RESERVES
Called up share capital 11 1 1
Profit and Loss Account 275,627 188,836
SHAREHOLDERS' FUNDS 275,628 188,837
Page 1
Page 2
For the year ending 31 December 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 Richard Carr
Director
04/04/2024
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Suffolk Plant Machinery Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11705405 . The registered office is Mill House Bedfield Road, Earl Soham, Woodbridge, Suffolk, IP13 7SL.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of .... years.
2.4. 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:
Plant & Machinery 20% Reducing Balance
Motor Vehicles 25% Reducing Balance
Computer Equipment 33% Straight Line
2.5. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.6. 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.
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2.7. Taxation
Income 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.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2023 2022
Office and administration 2 2
Sales, marketing and distribution 2 4
4 6
4. Intangible Assets
Goodwill
£
Cost
As at 1 January 2023 60,000
As at 31 December 2023 60,000
Amortisation
As at 1 January 2023 24,000
Provided during the period 6,000
As at 31 December 2023 30,000
Net Book Value
As at 31 December 2023 30,000
As at 1 January 2023 36,000
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5. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 January 2023 182,769 74,271 1,100 258,140
Additions 59,880 41,475 1,505 102,860
Disposals (26,441 ) - - (26,441 )
As at 31 December 2023 216,208 115,746 2,605 334,559
Depreciation
As at 1 January 2023 51,883 27,124 800 79,807
Provided during the period 34,047 22,157 652 56,856
Disposals (5,914 ) - - (5,914 )
As at 31 December 2023 80,016 49,281 1,452 130,749
Net Book Value
As at 31 December 2023 136,192 66,465 1,153 203,810
As at 1 January 2023 130,886 47,147 300 178,333
Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:
2023 2022
£ £
Plant & Machinery 57,542 83,953
Motor Vehicles 47,253 21,530
104,795 105,483
6. Stocks
2023 2022
£ £
Stock - Finished goods and materials 388,731 76,185
388,731 76,185
7. Debtors
2023 2022
£ £
Due within one year
Trade debtors 102,967 86,335
Prepayments and accrued income 6,308 6,468
109,275 92,803
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8. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 39,964 31,083
Trade creditors 627,094 8,792
Bank loans and overdrafts 10,000 10,000
Corporation tax 30,300 18,292
Other taxes and social security 2,969 650
VAT 86,151 30,717
Other creditors 801 3,509
RG Amies loan 5,000 5,000
Accruals and deferred income 5,175 64,043
Director's loan account 21 54,009
807,475 226,095
9. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 68,789 76,931
Bank loans 15,000 25,000
Amounts owed to related parties (44,992 ) (29,496 )
38,797 72,435
10. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year 39,964 31,083
Later than one year and not later than five years 68,789 76,931
108,753 108,014
108,753 108,014
11. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1 1
12. Directors Advances, Credits and Guarantees
Dividends paid to directors
2023 2022
£ £
Mr Richard Carr 1,200 6,000
Page 6