Acorah Software Products - Accounts Production 14.3.260 false true true false 1 May 2022 30 April 2023 30 April 2023 14059275 Mr Steven Curtis iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14059275 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-04-30 14059275 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-04-30 14059275 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-04-30 14059275 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-04-30 14059275 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-05-01 2023-04-30 14059275 frs-core:AllSubsidiaries 2022-05-01 2023-04-30 14059275 frs-core:KeyManagementPersonnel 2022-05-01 2023-04-30 14059275 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-05-01 2023-04-30 14059275 frs-core:OtherRelatedParties 2022-05-01 2023-04-30 14059275 2022-04-30 14059275 2023-04-30 14059275 2022-05-01 2023-04-30 14059275 frs-core:CurrentFinancialInstruments 2023-04-30 14059275 frs-core:CurrentFinancialInstruments 2022-05-01 2023-04-30 14059275 frs-core:Non-currentFinancialInstruments 2023-04-30 14059275 frs-core:Non-currentFinancialInstruments 2022-05-01 2023-04-30 14059275 frs-core:CurrentFinancialInstruments 2022-05-01 2023-04-30 14059275 frs-core:CurrentFinancialInstruments 2023-04-30 14059275 frs-core:AfterOneYear 2022-05-01 2023-04-30 14059275 frs-core:BetweenOneFiveYears 2022-05-01 2023-04-30 14059275 frs-core:BetweenOneFiveYears 2023-04-30 14059275 frs-core:ComputerEquipment 2023-04-30 14059275 frs-core:ComputerEquipment 2022-05-01 2023-04-30 14059275 frs-core:ComputerEquipment 2022-04-30 14059275 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-04-30 14059275 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-05-01 2023-04-30 14059275 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-04-30 14059275 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-04-30 14059275 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-05-01 2023-04-30 14059275 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-04-30 14059275 frs-core:FurnitureFittings 2023-04-30 14059275 frs-core:FurnitureFittings 2022-05-01 2023-04-30 14059275 frs-core:FurnitureFittings 2022-04-30 14059275 frs-core:NetGoodwill 2023-04-30 14059275 frs-core:NetGoodwill 2022-05-01 2023-04-30 14059275 frs-core:NetGoodwill 2022-04-30 14059275 frs-core:InvestmentPropertyIncludedWithinPPE 2023-04-30 14059275 frs-core:InvestmentPropertyIncludedWithinPPE 2022-05-01 2023-04-30 14059275 frs-core:InvestmentPropertyIncludedWithinPPE 2022-04-30 14059275 frs-core:LandBuildings 2023-04-30 14059275 frs-core:LandBuildings 2022-05-01 2023-04-30 14059275 frs-core:LandBuildings 2022-04-30 14059275 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-04-30 14059275 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-05-01 2023-04-30 14059275 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-04-30 14059275 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-04-30 14059275 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-05-01 2023-04-30 14059275 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-04-30 14059275 frs-core:MoreThanFiveYears 2022-05-01 2023-04-30 14059275 frs-core:MoreThanFiveYears 2023-04-30 14059275 frs-core:MotorVehicles 2023-04-30 14059275 frs-core:MotorVehicles 2022-05-01 2023-04-30 14059275 frs-core:MotorVehicles 2022-04-30 14059275 frs-core:OtherResidualIntangibleAssets 2023-04-30 14059275 frs-core:OtherResidualIntangibleAssets 2022-05-01 2023-04-30 14059275 frs-core:OtherResidualIntangibleAssets 2022-04-30 14059275 frs-core:PlantMachinery 2023-04-30 14059275 frs-core:PlantMachinery 2022-05-01 2023-04-30 14059275 frs-core:PlantMachinery 2022-04-30 14059275 frs-core:Secured 2023-04-30 14059275 frs-core:Unsecured 2023-04-30 14059275 frs-core:WithinOneYear 2022-05-01 2023-04-30 14059275 frs-core:WithinOneYear 2023-04-30 14059275 frs-core:CapitalRedemptionReserve 2022-05-01 2023-04-30 14059275 frs-core:CapitalRedemptionReserve 2022-04-30 14059275 frs-core:CapitalRedemptionReserve 2023-04-30 14059275 frs-core:OtherReservesSubtotal 2022-05-01 2023-04-30 14059275 frs-core:OtherReservesSubtotal 2022-04-30 14059275 frs-core:OtherReservesSubtotal 2023-04-30 14059275 frs-core:RevaluationReserve 2022-05-01 2023-04-30 14059275 frs-core:RevaluationReserve 2022-04-30 14059275 frs-core:RevaluationReserve 2023-04-30 14059275 frs-core:SharePremium 2022-05-01 2023-04-30 14059275 frs-core:SharePremium 2022-04-30 14059275 frs-core:SharePremium 2023-04-30 14059275 frs-core:ShareCapital 2022-05-01 2023-04-30 14059275 frs-core:ShareCapital 2022-04-30 14059275 frs-core:ShareCapital 2023-04-30 14059275 frs-core:RetainedEarningsAccumulatedLosses 2022-05-01 2023-04-30 14059275 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-04-30 14059275 frs-core:RetainedEarningsAccumulatedLosses 2023-04-30 14059275 frs-core:RetainedEarningsAccumulatedLosses 2022-04-30 14059275 frs-core:RetainedEarningsAccumulatedLosses 2023-04-30 14059275 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-04-30 14059275 frs-countries:UnitedKingdom 2022-05-01 2023-04-30 14059275 frs-countries:Europe 2022-05-01 2023-04-30 14059275 frs-countries:NorthAmerica 2022-05-01 2023-04-30 14059275 frs-countries:SouthAmerica 2022-05-01 2023-04-30 14059275 frs-countries:Asia 2022-05-01 2023-04-30 14059275 frs-countries:RestWorldOutsideUK 2022-05-01 2023-04-30 14059275 frs-bus:HighestPaidDirector 2022-05-01 2023-04-30 14059275 frs-bus:PrivateLimitedCompanyLtd 2022-05-01 2023-04-30 14059275 frs-bus:CompanyLimitedByGuarantee 2022-05-01 2023-04-30 14059275 frs-bus:LimitedLiabilityPartnershipLLP 2022-05-01 2023-04-30 14059275 frs-bus:LimitedLiabilityPartnershipsSORP 2022-05-01 2023-04-30 14059275 frs-bus:FullAccounts 2022-05-01 2023-04-30 14059275 frs-bus:FilletedAccounts 2022-05-01 2023-04-30 14059275 frs-bus:AbridgedAccounts 2022-05-01 2023-04-30 14059275 frs-bus:FRS102 2022-05-01 2023-04-30 14059275 frs-bus:MediumEntities 2022-05-01 2023-04-30 14059275 frs-bus:SmallEntities 2022-05-01 2023-04-30 14059275 frs-bus:EntityHasNeverTraded 2022-05-01 2023-04-30 14059275 frs-bus:EntityNoLongerTradingButTradedInPast 2022-05-01 2023-04-30 14059275 frs-bus:Audited 2022-05-01 2023-04-30 14059275 frs-bus:AuditExempt-NoAccountantsReport 2022-05-01 2023-04-30 14059275 frs-bus:AuditExemptWithAccountantsReport 2022-05-01 2023-04-30 14059275 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-05-01 2023-04-30 14059275 frs-bus:LargeCompaniesRegimeForAccounts 2022-05-01 2023-04-30 14059275 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-05-01 2023-04-30 14059275 frs-bus:SmallCompaniesRegimeForAccounts 2022-05-01 2023-04-30 14059275 frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-05-01 2023-04-30 14059275 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-05-01 2023-04-30 14059275 frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-05-01 2023-04-30 14059275 frs-bus:OrdinaryShareClass1 2022-05-01 2023-04-30 14059275 frs-bus:OrdinaryShareClass1 2022-04-30 14059275 frs-bus:OrdinaryShareClass1 2023-04-30 14059275 frs-bus:OrdinaryShareClass2 2022-05-01 2023-04-30 14059275 frs-bus:OrdinaryShareClass2 2022-04-30 14059275 frs-bus:OrdinaryShareClass2 2023-04-30 14059275 frs-bus:OrdinaryShareClass3 2022-05-01 2023-04-30 14059275 frs-bus:OrdinaryShareClass3 2022-04-30 14059275 frs-bus:OrdinaryShareClass3 2023-04-30 14059275 frs-bus:OrdinaryShareClass4 2022-05-01 2023-04-30 14059275 frs-bus:OrdinaryShareClass4 2022-04-30 14059275 frs-bus:OrdinaryShareClass4 2023-04-30 14059275 frs-bus:OrdinaryShareClass5 2022-05-01 2023-04-30 14059275 frs-bus:OrdinaryShareClass5 2022-04-30 14059275 frs-bus:OrdinaryShareClass5 2023-04-30 14059275 frs-bus:PreferenceShareClass1 2022-05-01 2023-04-30 14059275 frs-bus:PreferenceShareClass1 2022-04-30 14059275 frs-bus:PreferenceShareClass1 2023-04-30 14059275 frs-bus:PreferenceShareClass2 2022-05-01 2023-04-30 14059275 frs-bus:PreferenceShareClass2 2022-04-30 14059275 frs-bus:PreferenceShareClass2 2023-04-30 14059275 frs-bus:PreferenceShareClass3 2022-05-01 2023-04-30 14059275 frs-bus:PreferenceShareClass3 2022-04-30 14059275 frs-bus:PreferenceShareClass3 2023-04-30 14059275 frs-bus:PreferenceShareClass4 2022-05-01 2023-04-30 14059275 frs-bus:PreferenceShareClass4 2022-04-30 14059275 frs-bus:PreferenceShareClass4 2023-04-30 14059275 frs-bus:PreferenceShareClass5 2022-05-01 2023-04-30 14059275 frs-bus:PreferenceShareClass5 2022-04-30 14059275 frs-bus:PreferenceShareClass5 2023-04-30 14059275 1 2022-05-01 2023-04-30 14059275 1 2023-04-30 14059275 1 2022-05-01 2023-04-30 14059275 frs-core:LeasedAssets 2022-05-01 2023-04-30 14059275 frs-core:OwnedAssets 2022-05-01 2023-04-30 14059275 frs-core:CurrencyRisk 2022-05-01 2023-04-30 14059275 frs-core:MarketRisk 2022-05-01 2023-04-30 14059275 frs-core:InterestRateRisk 2022-05-01 2023-04-30 14059275 frs-core:DeferredTaxation 2022-05-01 2023-04-30 14059275 frs-core:DeferredTaxation 2022-04-30 14059275 frs-core:DeferredTaxation 2023-04-30 14059275 frs-core:OtherProvisionsContingentLiabilities 2022-05-01 2023-04-30 14059275 frs-core:OtherProvisionsContingentLiabilities 2022-04-30 14059275 frs-core:OtherProvisionsContingentLiabilities 2023-04-30 14059275 frs-core:ProvisionsDeferredTax 2023-04-30 14059275 frs-core:OtherDeferredTax 2023-04-30 14059275 frs-core:AcceleratedTaxDepreciationDeferredTax 2023-04-30 14059275 frs-core:TaxLossesCarry-forwardsDeferredTax 2023-04-30 14059275 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-04-30 14059275 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-05-01 2023-04-30 14059275 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-04-30 14059275 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-04-30 14059275 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-05-01 2023-04-30 14059275 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-04-30 14059275 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-04-30 14059275 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-05-01 2023-04-30 14059275 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-04-30 14059275 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-04-30 14059275 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-04-30 14059275 frs-core:RevaluationInvestmentPropertyDeferredTax 2023-04-30 14059275 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-04-30 14059275 frs-core:OtherPost-employmentBenefitsDeferredTax 2023-04-30 14059275 frs-core:Share-basedPaymentsDeferredTax 2023-04-30 14059275 frs-core:TaxCreditsDeferredTax 2023-04-30 14059275 frs-core:CostValuation 2022-04-30 14059275 frs-core:AdditionsToInvestments 2023-04-30 14059275 frs-core:DisposalsRepaymentsInvestments 2023-04-30 14059275 frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-04-30 14059275 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-04-30 14059275 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-04-30 14059275 frs-core:OtherIncreaseDecreaseInInvestments 2023-04-30 14059275 frs-core:CostValuation 2023-04-30 14059275 frs-core:ProvisionsForImpairmentInvestments 2022-04-30 14059275 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-04-30 14059275 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-04-30 14059275 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-04-30 14059275 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-04-30 14059275 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-04-30 14059275 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-04-30 14059275 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-04-30 14059275 frs-core:ProvisionsForImpairmentInvestments 2023-04-30 14059275 frs-core:ListedExchangeTraded 2023-04-30 14059275 frs-core:ListedExchangeTraded 2022-04-30 14059275 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-04-30 14059275 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-04-30 14059275 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-04-30 14059275 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-04-30 14059275 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-04-30 14059275 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-04-30 14059275 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-04-30 14059275 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-04-30 14059275 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-04-30 14059275 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-04-30 14059275 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-04-30 14059275 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-04-30 14059275 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-04-30 14059275 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-04-30 14059275 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-04-30 14059275 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-04-30 14059275 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-04-30 14059275 frs-core:UnlistedNon-exchangeTraded 2023-04-30 14059275 frs-core:UnlistedNon-exchangeTraded 2022-04-30 14059275 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-04-30 14059275 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-04-30 14059275 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-04-30 14059275 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-04-30 14059275 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-04-30 14059275 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-04-30 14059275 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-04-30 14059275 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-04-30 14059275 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-04-30 14059275 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-04-30 14059275 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-04-30 14059275 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-04-30 14059275 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-04-30 14059275 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-04-30 14059275 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-04-30 14059275 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-04-30 14059275 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-04-30 14059275 dpl-frs:CostSales 2022-05-01 2023-04-30 14059275 dpl-frs:CostSales 2022-04-30 14059275 dpl-frs:CostSales 2023-04-30 14059275 dpl-frs:DistributionCosts 2022-05-01 2023-04-30 14059275 dpl-frs:AdministrativeExpenses 2022-05-01 2023-04-30 14059275 frs-bus:Director1 2022-05-01 2023-04-30 14059275 frs-bus:Director1 2022-04-30 14059275 frs-bus:Director1 2023-04-30 14059275 1 2022-05-01 2023-04-30 14059275 frs-core:CurrentFinancialInstruments 1 2023-04-30 14059275 frs-core:Non-currentFinancialInstruments 1 2023-04-30 14059275 2 2022-05-01 2023-04-30 14059275 frs-core:CurrentFinancialInstruments 2 2023-04-30 14059275 frs-core:Non-currentFinancialInstruments 2 2023-04-30 14059275 3 2022-05-01 2023-04-30 14059275 frs-core:CurrentFinancialInstruments 3 2023-04-30 14059275 frs-core:Non-currentFinancialInstruments 3 2023-04-30 14059275 4 2022-05-01 2023-04-30 14059275 frs-core:CurrentFinancialInstruments 4 2023-04-30 14059275 frs-core:Non-currentFinancialInstruments 4 2023-04-30 14059275 5 2022-05-01 2023-04-30 14059275 frs-core:CurrentFinancialInstruments 5 2023-04-30 14059275 frs-core:Non-currentFinancialInstruments 5 2023-04-30 14059275 6 2022-05-01 2023-04-30 14059275 frs-core:CurrentFinancialInstruments 6 2023-04-30 14059275 frs-core:Non-currentFinancialInstruments 6 2023-04-30 14059275 7 2022-05-01 2023-04-30 14059275 frs-core:CurrentFinancialInstruments 7 2023-04-30 14059275 frs-core:Non-currentFinancialInstruments 7 2023-04-30 14059275 8 2022-05-01 2023-04-30 14059275 frs-core:CurrentFinancialInstruments 8 2023-04-30 14059275 frs-core:Non-currentFinancialInstruments 8 2023-04-30 14059275 9 2022-05-01 2023-04-30 14059275 frs-core:CurrentFinancialInstruments 9 2023-04-30 14059275 frs-core:Non-currentFinancialInstruments 9 2023-04-30 14059275 10 2022-05-01 2023-04-30 14059275 frs-core:CurrentFinancialInstruments 10 2023-04-30 14059275 frs-core:Non-currentFinancialInstruments 10 2023-04-30 14059275 11 2022-05-01 2023-04-30 14059275 frs-core:CurrentFinancialInstruments 11 2023-04-30 14059275 frs-core:Non-currentFinancialInstruments 11 2023-04-30 14059275 12 2022-05-01 2023-04-30 14059275 frs-core:CurrentFinancialInstruments 12 2023-04-30 14059275 frs-core:Non-currentFinancialInstruments 12 2023-04-30 14059275 13 2022-05-01 2023-04-30 14059275 frs-core:CurrentFinancialInstruments 13 2023-04-30 14059275 frs-core:Non-currentFinancialInstruments 13 2023-04-30 14059275 14 2022-05-01 2023-04-30 14059275 frs-core:CurrentFinancialInstruments 14 2023-04-30 14059275 frs-core:Non-currentFinancialInstruments 14 2023-04-30 14059275 15 2022-05-01 2023-04-30 14059275 frs-core:CurrentFinancialInstruments 15 2023-04-30 14059275 frs-core:Non-currentFinancialInstruments 15 2023-04-30 14059275 16 2022-05-01 2023-04-30 14059275 frs-core:CurrentFinancialInstruments 16 2023-04-30 14059275 frs-core:Non-currentFinancialInstruments 16 2023-04-30 14059275 17 2022-05-01 2023-04-30 14059275 frs-core:CurrentFinancialInstruments 17 2023-04-30 14059275 frs-core:Non-currentFinancialInstruments 17 2023-04-30 14059275 18 2022-05-01 2023-04-30 14059275 frs-core:CurrentFinancialInstruments 18 2023-04-30 14059275 frs-core:Non-currentFinancialInstruments 18 2023-04-30 14059275 19 2022-05-01 2023-04-30 14059275 frs-core:CurrentFinancialInstruments 19 2023-04-30 14059275 frs-core:Non-currentFinancialInstruments 19 2023-04-30 14059275 20 2022-05-01 2023-04-30 14059275 frs-core:CurrentFinancialInstruments 20 2023-04-30 14059275 frs-core:Non-currentFinancialInstruments 20 2023-04-30 14059275 dpl-frs:Item1 2022-05-01 2023-04-30 14059275 dpl-frs:Item1 2022-04-30 14059275 dpl-frs:Item1 2023-04-30 14059275 dpl-frs:CostSales dpl-frs:Item1 2022-05-01 2023-04-30 14059275 dpl-frs:CostSales dpl-frs:Item1 2022-04-30 14059275 dpl-frs:CostSales dpl-frs:Item1 2023-04-30 14059275 dpl-frs:DistributionCosts dpl-frs:Item1 2022-05-01 2023-04-30 14059275 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-05-01 2023-04-30 14059275 dpl-frs:Item2 2022-05-01 2023-04-30 14059275 dpl-frs:Item2 2022-04-30 14059275 dpl-frs:Item2 2023-04-30 14059275 dpl-frs:CostSales dpl-frs:Item2 2022-05-01 2023-04-30 14059275 dpl-frs:CostSales dpl-frs:Item2 2022-04-30 14059275 dpl-frs:CostSales dpl-frs:Item2 2023-04-30 14059275 dpl-frs:DistributionCosts dpl-frs:Item2 2022-05-01 2023-04-30 14059275 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-05-01 2023-04-30 14059275 dpl-frs:Item3 2022-05-01 2023-04-30 14059275 dpl-frs:Item3 2022-04-30 14059275 dpl-frs:Item3 2023-04-30 14059275 dpl-frs:CostSales dpl-frs:Item3 2022-05-01 2023-04-30 14059275 dpl-frs:CostSales dpl-frs:Item3 2022-04-30 14059275 dpl-frs:CostSales dpl-frs:Item3 2023-04-30 14059275 dpl-frs:DistributionCosts dpl-frs:Item3 2022-05-01 2023-04-30 14059275 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-05-01 2023-04-30 14059275 dpl-frs:Item4 2022-05-01 2023-04-30 14059275 dpl-frs:Item4 2022-04-30 14059275 dpl-frs:Item4 2023-04-30 14059275 dpl-frs:CostSales dpl-frs:Item4 2022-05-01 2023-04-30 14059275 dpl-frs:CostSales dpl-frs:Item4 2022-04-30 14059275 dpl-frs:CostSales dpl-frs:Item4 2023-04-30 14059275 dpl-frs:DistributionCosts dpl-frs:Item4 2022-05-01 2023-04-30 14059275 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-05-01 2023-04-30 14059275 dpl-frs:Item5 2022-05-01 2023-04-30 14059275 dpl-frs:Item5 2022-04-30 14059275 dpl-frs:Item5 2023-04-30 14059275 dpl-frs:CostSales dpl-frs:Item5 2022-05-01 2023-04-30 14059275 dpl-frs:CostSales dpl-frs:Item5 2022-04-30 14059275 dpl-frs:CostSales dpl-frs:Item5 2023-04-30 14059275 dpl-frs:DistributionCosts dpl-frs:Item5 2022-05-01 2023-04-30 14059275 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-05-01 2023-04-30 14059275 dpl-frs:Item6 2022-05-01 2023-04-30 14059275 dpl-frs:Item6 2022-04-30 14059275 dpl-frs:Item6 2023-04-30 14059275 dpl-frs:CostSales dpl-frs:Item6 2022-05-01 2023-04-30 14059275 dpl-frs:CostSales dpl-frs:Item6 2022-04-30 14059275 dpl-frs:CostSales dpl-frs:Item6 2023-04-30 14059275 dpl-frs:DistributionCosts dpl-frs:Item6 2022-05-01 2023-04-30 14059275 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-05-01 2023-04-30 14059275 dpl-frs:Item7 2022-05-01 2023-04-30 14059275 dpl-frs:Item7 2022-04-30 14059275 dpl-frs:Item7 2023-04-30 14059275 dpl-frs:CostSales dpl-frs:Item7 2022-05-01 2023-04-30 14059275 dpl-frs:CostSales dpl-frs:Item7 2022-04-30 14059275 dpl-frs:CostSales dpl-frs:Item7 2023-04-30 14059275 dpl-frs:DistributionCosts dpl-frs:Item7 2022-05-01 2023-04-30 14059275 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-05-01 2023-04-30 14059275 dpl-frs:Item8 2022-05-01 2023-04-30 14059275 dpl-frs:Item8 2022-04-30 14059275 dpl-frs:Item8 2023-04-30 14059275 dpl-frs:CostSales dpl-frs:Item8 2022-05-01 2023-04-30 14059275 dpl-frs:CostSales dpl-frs:Item8 2022-04-30 14059275 dpl-frs:CostSales dpl-frs:Item8 2023-04-30 14059275 dpl-frs:DistributionCosts dpl-frs:Item8 2022-05-01 2023-04-30 14059275 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-05-01 2023-04-30 14059275 dpl-frs:Item9 2022-05-01 2023-04-30 14059275 dpl-frs:Item9 2022-04-30 14059275 dpl-frs:Item9 2023-04-30 14059275 dpl-frs:CostSales dpl-frs:Item9 2022-05-01 2023-04-30 14059275 dpl-frs:CostSales dpl-frs:Item9 2022-04-30 14059275 dpl-frs:CostSales dpl-frs:Item9 2023-04-30 14059275 dpl-frs:DistributionCosts dpl-frs:Item9 2022-05-01 2023-04-30 14059275 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-05-01 2023-04-30 14059275 dpl-frs:Item10 2022-05-01 2023-04-30 14059275 dpl-frs:Item10 2022-04-30 14059275 dpl-frs:Item10 2023-04-30 14059275 dpl-frs:CostSales dpl-frs:Item10 2022-05-01 2023-04-30 14059275 dpl-frs:CostSales dpl-frs:Item10 2022-04-30 14059275 dpl-frs:CostSales dpl-frs:Item10 2023-04-30 14059275 dpl-frs:DistributionCosts dpl-frs:Item10 2022-05-01 2023-04-30 14059275 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-05-01 2023-04-30 14059275 dpl-frs:Item11 2022-05-01 2023-04-30 14059275 dpl-frs:Item11 2022-04-30 14059275 dpl-frs:Item11 2023-04-30 14059275 dpl-frs:CostSales dpl-frs:Item11 2022-05-01 2023-04-30 14059275 dpl-frs:CostSales dpl-frs:Item11 2022-04-30 14059275 dpl-frs:CostSales dpl-frs:Item11 2023-04-30 14059275 dpl-frs:DistributionCosts dpl-frs:Item11 2022-05-01 2023-04-30 14059275 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-05-01 2023-04-30 14059275 dpl-frs:Item12 2022-05-01 2023-04-30 14059275 dpl-frs:Item12 2022-04-30 14059275 dpl-frs:Item12 2023-04-30 14059275 dpl-frs:CostSales dpl-frs:Item12 2022-05-01 2023-04-30 14059275 dpl-frs:CostSales dpl-frs:Item12 2022-04-30 14059275 dpl-frs:CostSales dpl-frs:Item12 2023-04-30 14059275 dpl-frs:DistributionCosts dpl-frs:Item12 2022-05-01 2023-04-30 14059275 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-05-01 2023-04-30 14059275 1 2022-05-01 2023-04-30 14059275 frs-countries:EnglandWales 2022-05-01 2023-04-30
Registered number: 14059275
360 MC Ltd
Unaudited ABRIDGED Financial Statements
For The Year Ended 30 April 2023
Unaudited Financial Statements
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3
Page 1
Abridged Balance Sheet
Registered number: 14059275
2023
Notes £ £
FIXED ASSETS
Investment Properties 4 574,442
574,442
CURRENT ASSETS
Debtors 17,800
Cash at bank and in hand 2,454
20,254
Creditors: Amounts Falling Due Within One Year (21,280 )
NET CURRENT ASSETS (LIABILITIES) (1,026 )
TOTAL ASSETS LESS CURRENT LIABILITIES 573,416
Creditors: Amounts Falling Due After More Than One Year (594,860 )
NET LIABILITIES (21,444 )
CAPITAL AND RESERVES
Called up share capital 6 100
Profit and Loss Account (21,544 )
SHAREHOLDERS' FUNDS (21,444)
Page 1
Page 2
For the year ending 30 April 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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 30 April 2023 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Steven Curtis
Director
19 January 2024
The notes on page 3 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
360 MC Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14059275 . The registered office is 925 Finchley Road, London, NW11 7PE.
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.
2.3. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1
1
4. Investment Property
2023
£
Fair Value
As at 1 May 2022 and 30 April 2023 574,442
5. Secured Creditors
Of the creditors the following amounts are secured.
2023
£
Bank loans and overdrafts 430,360
6. Share Capital
2023
£
Allotted, Called up and fully paid 100
Page 3