Acorah Software Products - Accounts Production 14.3.260 false true true 30 April 2022 1 May 2021 false 1 May 2022 30 April 2023 30 April 2023 11968750 Ms Jennifer Simmons iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11968750 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-04-30 11968750 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-04-30 11968750 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-04-30 11968750 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-04-30 11968750 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-05-01 2023-04-30 11968750 frs-core:AllSubsidiaries 2022-05-01 2023-04-30 11968750 frs-core:KeyManagementPersonnel 2022-05-01 2023-04-30 11968750 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-05-01 2023-04-30 11968750 frs-core:OtherRelatedParties 2022-05-01 2023-04-30 11968750 2022-04-30 11968750 2023-04-30 11968750 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2023-04-30 11968750 dpl-frs:DistributionCosts dpl-frs:Item7 2022-05-01 2023-04-30 11968750 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-05-01 2023-04-30 11968750 dpl-frs:Item8 2022-05-01 2023-04-30 11968750 dpl-frs:Item8 2022-04-30 11968750 dpl-frs:Item8 2023-04-30 11968750 dpl-frs:CostSales dpl-frs:Item8 2022-05-01 2023-04-30 11968750 dpl-frs:CostSales dpl-frs:Item8 2022-04-30 11968750 dpl-frs:CostSales dpl-frs:Item8 2023-04-30 11968750 dpl-frs:DistributionCosts dpl-frs:Item8 2022-05-01 2023-04-30 11968750 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-05-01 2023-04-30 11968750 dpl-frs:Item9 2022-05-01 2023-04-30 11968750 dpl-frs:Item9 2022-04-30 11968750 dpl-frs:Item9 2023-04-30 11968750 dpl-frs:CostSales dpl-frs:Item9 2022-05-01 2023-04-30 11968750 dpl-frs:CostSales dpl-frs:Item9 2022-04-30 11968750 dpl-frs:CostSales dpl-frs:Item9 2023-04-30 11968750 dpl-frs:DistributionCosts dpl-frs:Item9 2022-05-01 2023-04-30 11968750 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-05-01 2023-04-30 11968750 dpl-frs:Item10 2022-05-01 2023-04-30 11968750 dpl-frs:Item10 2022-04-30 11968750 dpl-frs:Item10 2023-04-30 11968750 dpl-frs:CostSales dpl-frs:Item10 2022-05-01 2023-04-30 11968750 dpl-frs:CostSales dpl-frs:Item10 2022-04-30 11968750 dpl-frs:CostSales dpl-frs:Item10 2023-04-30 11968750 dpl-frs:DistributionCosts dpl-frs:Item10 2022-05-01 2023-04-30 11968750 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-05-01 2023-04-30 11968750 dpl-frs:Item11 2022-05-01 2023-04-30 11968750 dpl-frs:Item11 2022-04-30 11968750 dpl-frs:Item11 2023-04-30 11968750 dpl-frs:CostSales dpl-frs:Item11 2022-05-01 2023-04-30 11968750 dpl-frs:CostSales dpl-frs:Item11 2022-04-30 11968750 dpl-frs:CostSales dpl-frs:Item11 2023-04-30 11968750 dpl-frs:DistributionCosts dpl-frs:Item11 2022-05-01 2023-04-30 11968750 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-05-01 2023-04-30 11968750 dpl-frs:Item12 2022-05-01 2023-04-30 11968750 dpl-frs:Item12 2022-04-30 11968750 dpl-frs:Item12 2023-04-30 11968750 dpl-frs:CostSales dpl-frs:Item12 2022-05-01 2023-04-30 11968750 dpl-frs:CostSales dpl-frs:Item12 2022-04-30 11968750 dpl-frs:CostSales dpl-frs:Item12 2023-04-30 11968750 dpl-frs:DistributionCosts dpl-frs:Item12 2022-05-01 2023-04-30 11968750 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-05-01 2023-04-30 11968750 1 2022-05-01 2023-04-30 11968750 frs-countries:EnglandWales 2022-05-01 2023-04-30 11968750 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-04-30 11968750 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-04-30 11968750 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-04-30 11968750 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-04-30 11968750 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-05-01 2022-04-30 11968750 frs-core:AllSubsidiaries 2021-05-01 2022-04-30 11968750 frs-core:KeyManagementPersonnel 2021-05-01 2022-04-30 11968750 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-05-01 2022-04-30 11968750 frs-core:OtherRelatedParties 2021-05-01 2022-04-30 11968750 2021-04-30 11968750 2022-04-30 11968750 2021-05-01 2022-04-30 11968750 frs-core:CurrentFinancialInstruments 2022-04-30 11968750 frs-core:CurrentFinancialInstruments 2021-05-01 2022-04-30 11968750 frs-core:Non-currentFinancialInstruments 2022-04-30 11968750 frs-core:Non-currentFinancialInstruments 2021-05-01 2022-04-30 11968750 frs-core:CurrentFinancialInstruments 2021-05-01 2022-04-30 11968750 frs-core:CurrentFinancialInstruments 2022-04-30 11968750 frs-core:AfterOneYear 2021-05-01 2022-04-30 11968750 frs-core:BetweenOneFiveYears 2021-05-01 2022-04-30 11968750 frs-core:BetweenOneFiveYears 2022-04-30 11968750 frs-core:ComputerEquipment 2022-04-30 11968750 frs-core:ComputerEquipment 2021-05-01 2022-04-30 11968750 frs-core:ComputerEquipment 2021-04-30 11968750 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-04-30 11968750 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-05-01 2022-04-30 11968750 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-04-30 11968750 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-04-30 11968750 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-05-01 2022-04-30 11968750 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-04-30 11968750 frs-core:FurnitureFittings 2022-04-30 11968750 frs-core:FurnitureFittings 2021-05-01 2022-04-30 11968750 frs-core:FurnitureFittings 2021-04-30 11968750 frs-core:NetGoodwill 2022-04-30 11968750 frs-core:NetGoodwill 2021-05-01 2022-04-30 11968750 frs-core:NetGoodwill 2021-04-30 11968750 frs-core:InvestmentPropertyIncludedWithinPPE 2022-04-30 11968750 frs-core:InvestmentPropertyIncludedWithinPPE 2021-05-01 2022-04-30 11968750 frs-core:InvestmentPropertyIncludedWithinPPE 2021-04-30 11968750 frs-core:LandBuildings 2022-04-30 11968750 frs-core:LandBuildings 2021-05-01 2022-04-30 11968750 frs-core:LandBuildings 2021-04-30 11968750 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-04-30 11968750 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-05-01 2022-04-30 11968750 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-04-30 11968750 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-04-30 11968750 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-05-01 2022-04-30 11968750 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-04-30 11968750 frs-core:MoreThanFiveYears 2021-05-01 2022-04-30 11968750 frs-core:MoreThanFiveYears 2022-04-30 11968750 frs-core:MotorVehicles 2022-04-30 11968750 frs-core:MotorVehicles 2021-05-01 2022-04-30 11968750 frs-core:MotorVehicles 2021-04-30 11968750 frs-core:OtherResidualIntangibleAssets 2022-04-30 11968750 frs-core:OtherResidualIntangibleAssets 2021-05-01 2022-04-30 11968750 frs-core:OtherResidualIntangibleAssets 2021-04-30 11968750 frs-core:PlantMachinery 2022-04-30 11968750 frs-core:PlantMachinery 2021-05-01 2022-04-30 11968750 frs-core:PlantMachinery 2021-04-30 11968750 frs-core:Secured 2022-04-30 11968750 frs-core:Unsecured 2022-04-30 11968750 frs-core:WithinOneYear 2021-05-01 2022-04-30 11968750 frs-core:WithinOneYear 2022-04-30 11968750 frs-core:CapitalRedemptionReserve 2021-05-01 2022-04-30 11968750 frs-core:CapitalRedemptionReserve 2021-04-30 11968750 frs-core:CapitalRedemptionReserve 2022-04-30 11968750 frs-core:OtherReservesSubtotal 2021-05-01 2022-04-30 11968750 frs-core:OtherReservesSubtotal 2021-04-30 11968750 frs-core:OtherReservesSubtotal 2022-04-30 11968750 frs-core:RevaluationReserve 2021-05-01 2022-04-30 11968750 frs-core:RevaluationReserve 2021-04-30 11968750 frs-core:RevaluationReserve 2022-04-30 11968750 frs-core:SharePremium 2021-05-01 2022-04-30 11968750 frs-core:SharePremium 2021-04-30 11968750 frs-core:SharePremium 2022-04-30 11968750 frs-core:ShareCapital 2021-05-01 2022-04-30 11968750 frs-core:ShareCapital 2021-04-30 11968750 frs-core:ShareCapital 2022-04-30 11968750 frs-core:RetainedEarningsAccumulatedLosses 2021-05-01 2022-04-30 11968750 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-04-30 11968750 frs-core:RetainedEarningsAccumulatedLosses 2022-04-30 11968750 frs-core:RetainedEarningsAccumulatedLosses 2021-04-30 11968750 frs-core:RetainedEarningsAccumulatedLosses 2022-04-30 11968750 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-04-30 11968750 frs-countries:UnitedKingdom 2021-05-01 2022-04-30 11968750 frs-countries:Europe 2021-05-01 2022-04-30 11968750 frs-countries:NorthAmerica 2021-05-01 2022-04-30 11968750 frs-countries:SouthAmerica 2021-05-01 2022-04-30 11968750 frs-countries:Asia 2021-05-01 2022-04-30 11968750 frs-countries:RestWorldOutsideUK 2021-05-01 2022-04-30 11968750 frs-bus:HighestPaidDirector 2021-05-01 2022-04-30 11968750 frs-bus:PrivateLimitedCompanyLtd 2021-05-01 2022-04-30 11968750 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11968750 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-05-01 2022-04-30 11968750 frs-bus:SmallCompaniesRegimeForAccounts 2021-05-01 2022-04-30 11968750 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-05-01 2022-04-30 11968750 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-05-01 2022-04-30 11968750 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-05-01 2022-04-30 11968750 frs-bus:OrdinaryShareClass1 2021-05-01 2022-04-30 11968750 frs-bus:OrdinaryShareClass1 2021-04-30 11968750 frs-bus:OrdinaryShareClass1 2022-04-30 11968750 frs-bus:OrdinaryShareClass2 2021-05-01 2022-04-30 11968750 frs-bus:OrdinaryShareClass2 2021-04-30 11968750 frs-bus:OrdinaryShareClass2 2022-04-30 11968750 frs-bus:OrdinaryShareClass3 2021-05-01 2022-04-30 11968750 frs-bus:OrdinaryShareClass3 2021-04-30 11968750 frs-bus:OrdinaryShareClass3 2022-04-30 11968750 frs-bus:OrdinaryShareClass4 2021-05-01 2022-04-30 11968750 frs-bus:OrdinaryShareClass4 2021-04-30 11968750 frs-bus:OrdinaryShareClass4 2022-04-30 11968750 frs-bus:OrdinaryShareClass5 2021-05-01 2022-04-30 11968750 frs-bus:OrdinaryShareClass5 2021-04-30 11968750 frs-bus:OrdinaryShareClass5 2022-04-30 11968750 frs-bus:PreferenceShareClass1 2021-05-01 2022-04-30 11968750 frs-bus:PreferenceShareClass1 2021-04-30 11968750 frs-bus:PreferenceShareClass1 2022-04-30 11968750 frs-bus:PreferenceShareClass2 2021-05-01 2022-04-30 11968750 frs-bus:PreferenceShareClass2 2021-04-30 11968750 frs-bus:PreferenceShareClass2 2022-04-30 11968750 frs-bus:PreferenceShareClass3 2021-05-01 2022-04-30 11968750 frs-bus:PreferenceShareClass3 2021-04-30 11968750 frs-bus:PreferenceShareClass3 2022-04-30 11968750 frs-bus:PreferenceShareClass4 2021-05-01 2022-04-30 11968750 frs-bus:PreferenceShareClass4 2021-04-30 11968750 frs-bus:PreferenceShareClass4 2022-04-30 11968750 frs-bus:PreferenceShareClass5 2021-05-01 2022-04-30 11968750 frs-bus:PreferenceShareClass5 2021-04-30 11968750 frs-bus:PreferenceShareClass5 2022-04-30 11968750 1 2021-05-01 2022-04-30 11968750 1 2022-04-30 11968750 1 2021-05-01 2022-04-30 11968750 frs-core:LeasedAssets 2021-05-01 2022-04-30 11968750 frs-core:OwnedAssets 2021-05-01 2022-04-30 11968750 frs-core:CurrencyRisk 2021-05-01 2022-04-30 11968750 frs-core:MarketRisk 2021-05-01 2022-04-30 11968750 frs-core:InterestRateRisk 2021-05-01 2022-04-30 11968750 frs-core:DeferredTaxation 2021-05-01 2022-04-30 11968750 frs-core:DeferredTaxation 2021-04-30 11968750 frs-core:DeferredTaxation 2022-04-30 11968750 frs-core:OtherProvisionsContingentLiabilities 2021-05-01 2022-04-30 11968750 frs-core:OtherProvisionsContingentLiabilities 2021-04-30 11968750 frs-core:OtherProvisionsContingentLiabilities 2022-04-30 11968750 frs-core:ProvisionsDeferredTax 2022-04-30 11968750 frs-core:OtherDeferredTax 2022-04-30 11968750 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-04-30 11968750 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-04-30 11968750 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-04-30 11968750 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-05-01 2022-04-30 11968750 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-04-30 11968750 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-04-30 11968750 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-05-01 2022-04-30 11968750 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-04-30 11968750 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-04-30 11968750 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-05-01 2022-04-30 11968750 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-04-30 11968750 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-04-30 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11968750 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-04-30 11968750 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-04-30 11968750 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-04-30 11968750 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-04-30 11968750 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-04-30 11968750 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-04-30 11968750 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-04-30 11968750 frs-core:ProvisionsForImpairmentInvestments 2022-04-30 11968750 frs-core:ListedExchangeTraded 2022-04-30 11968750 frs-core:ListedExchangeTraded 2021-04-30 11968750 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-04-30 11968750 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-04-30 11968750 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Registered number: 11968750
Fly South Ltd
Unaudited Financial Statements
For The Year Ended 30 April 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 11968750
2023 2022
Notes £ £ £ £
CURRENT ASSETS
Stocks 4 4,756 7,886
Debtors 5 1,924 1,846
Cash at bank and in hand 1,924 3,640
8,604 13,372
Creditors: Amounts Falling Due Within One Year 6 (15,726 ) (12,900 )
NET CURRENT ASSETS (LIABILITIES) (7,122 ) 472
TOTAL ASSETS LESS CURRENT LIABILITIES (7,122 ) 472
NET (LIABILITIES)/ASSETS (7,122 ) 472
CAPITAL AND RESERVES
Called up share capital 7 1 1
Profit and Loss Account (7,123 ) 471
SHAREHOLDERS' FUNDS (7,122) 472
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 her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Ms Jennifer Simmons
Director
19 January 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
Fly South Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11968750 . The registered office is 5, Den Road , Teignmouth, Devon, TQ14 8AR.
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 identified material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern, however, the going concern basis remains appropriate.
2.3. 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.
2.4. 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.
2.5. Financial Instruments
Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at the market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.
2.6. Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
1 1
4. Stocks
2023 2022
£ £
Finished goods 4,756 7,886
4,756 7,886
Page 2
Page 3
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 419 1,414
Prepayments and accrued income 408 432
VAT 1,097 -
1,924 1,846
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 1,946 395
Other taxes and social security 75 -
VAT - 911
Accruals and deferred income 1,130 1,050
Director's loan account 5,259 4,544
Amounts owed to associates 7,316 6,000
15,726 12,900
7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1 1
8. Related Party Transactions
At 30 April 2023, the company owed the director £5,259 (2022: £4,544) in respect of loans held with the Company. These amounts are interest free and repayable on demand.
At 30 April 2023, £7,316 (2022: £6,000) was owing to an associated Company in respect of loans held, and is included in creditors due within 1 year.  These amounts are interest free and repayable on demand.  
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