Acorah Software Products - Accounts Production 14.3.260 false true false 1 April 2022 31 March 2023 31 March 2023 SC592346 Mr William Lyon iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC592346 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-03-31 SC592346 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-03-31 SC592346 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-03-31 SC592346 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-03-31 SC592346 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-04-01 2023-03-31 SC592346 frs-core:AllSubsidiaries 2022-04-01 2023-03-31 SC592346 frs-core:KeyManagementPersonnel 2022-04-01 2023-03-31 SC592346 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-04-01 2023-03-31 SC592346 frs-core:OtherRelatedParties 2022-04-01 2023-03-31 SC592346 2022-03-31 SC592346 2023-03-31 SC592346 2022-04-01 2023-03-31 SC592346 frs-core:CurrentFinancialInstruments 2023-03-31 SC592346 frs-core:CurrentFinancialInstruments 2022-04-01 2023-03-31 SC592346 frs-core:Non-currentFinancialInstruments 2023-03-31 SC592346 frs-core:Non-currentFinancialInstruments 2022-04-01 2023-03-31 SC592346 frs-core:CurrentFinancialInstruments 2022-04-01 2023-03-31 SC592346 frs-core:CurrentFinancialInstruments 2023-03-31 SC592346 frs-core:AfterOneYear 2022-04-01 2023-03-31 SC592346 frs-core:BetweenOneFiveYears 2022-04-01 2023-03-31 SC592346 frs-core:BetweenOneFiveYears 2023-03-31 SC592346 frs-core:ComputerEquipment 2023-03-31 SC592346 frs-core:ComputerEquipment 2022-04-01 2023-03-31 SC592346 frs-core:ComputerEquipment 2022-03-31 SC592346 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-03-31 SC592346 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-04-01 2023-03-31 SC592346 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-03-31 SC592346 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-03-31 SC592346 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-04-01 2023-03-31 SC592346 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-03-31 SC592346 frs-core:FurnitureFittings 2023-03-31 SC592346 frs-core:FurnitureFittings 2022-04-01 2023-03-31 SC592346 frs-core:FurnitureFittings 2022-03-31 SC592346 frs-core:NetGoodwill 2023-03-31 SC592346 frs-core:NetGoodwill 2022-04-01 2023-03-31 SC592346 frs-core:NetGoodwill 2022-03-31 SC592346 frs-core:InvestmentPropertyIncludedWithinPPE 2023-03-31 SC592346 frs-core:InvestmentPropertyIncludedWithinPPE 2022-04-01 2023-03-31 SC592346 frs-core:InvestmentPropertyIncludedWithinPPE 2022-03-31 SC592346 frs-core:LandBuildings 2023-03-31 SC592346 frs-core:LandBuildings 2022-04-01 2023-03-31 SC592346 frs-core:LandBuildings 2022-03-31 SC592346 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-03-31 SC592346 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-04-01 2023-03-31 SC592346 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-03-31 SC592346 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-03-31 SC592346 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-04-01 2023-03-31 SC592346 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-03-31 SC592346 frs-core:MoreThanFiveYears 2022-04-01 2023-03-31 SC592346 frs-core:MoreThanFiveYears 2023-03-31 SC592346 frs-core:MotorVehicles 2023-03-31 SC592346 frs-core:MotorVehicles 2022-04-01 2023-03-31 SC592346 frs-core:MotorVehicles 2022-03-31 SC592346 frs-core:OtherResidualIntangibleAssets 2023-03-31 SC592346 frs-core:OtherResidualIntangibleAssets 2022-04-01 2023-03-31 SC592346 frs-core:OtherResidualIntangibleAssets 2022-03-31 SC592346 frs-core:PlantMachinery 2023-03-31 SC592346 frs-core:PlantMachinery 2022-04-01 2023-03-31 SC592346 frs-core:PlantMachinery 2022-03-31 SC592346 frs-core:Secured 2023-03-31 SC592346 frs-core:Unsecured 2023-03-31 SC592346 frs-core:WithinOneYear 2022-04-01 2023-03-31 SC592346 frs-core:WithinOneYear 2023-03-31 SC592346 frs-core:CapitalRedemptionReserve 2022-04-01 2023-03-31 SC592346 frs-core:CapitalRedemptionReserve 2022-03-31 SC592346 frs-core:CapitalRedemptionReserve 2023-03-31 SC592346 frs-core:OtherReservesSubtotal 2022-04-01 2023-03-31 SC592346 frs-core:OtherReservesSubtotal 2022-03-31 SC592346 frs-core:OtherReservesSubtotal 2023-03-31 SC592346 frs-core:RevaluationReserve 2022-04-01 2023-03-31 SC592346 frs-core:RevaluationReserve 2022-03-31 SC592346 frs-core:RevaluationReserve 2023-03-31 SC592346 frs-core:SharePremium 2022-04-01 2023-03-31 SC592346 frs-core:SharePremium 2022-03-31 SC592346 frs-core:SharePremium 2023-03-31 SC592346 frs-core:ShareCapital 2022-04-01 2023-03-31 SC592346 frs-core:ShareCapital 2022-03-31 SC592346 frs-core:ShareCapital 2023-03-31 SC592346 frs-core:RetainedEarningsAccumulatedLosses 2022-04-01 2023-03-31 SC592346 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-03-31 SC592346 frs-core:RetainedEarningsAccumulatedLosses 2023-03-31 SC592346 frs-core:RetainedEarningsAccumulatedLosses 2022-03-31 SC592346 frs-core:RetainedEarningsAccumulatedLosses 2023-03-31 SC592346 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-03-31 SC592346 frs-countries:UnitedKingdom 2022-04-01 2023-03-31 SC592346 frs-countries:Europe 2022-04-01 2023-03-31 SC592346 frs-countries:NorthAmerica 2022-04-01 2023-03-31 SC592346 frs-countries:SouthAmerica 2022-04-01 2023-03-31 SC592346 frs-countries:Asia 2022-04-01 2023-03-31 SC592346 frs-countries:RestWorldOutsideUK 2022-04-01 2023-03-31 SC592346 frs-bus:HighestPaidDirector 2022-04-01 2023-03-31 SC592346 frs-bus:PrivateLimitedCompanyLtd 2022-04-01 2023-03-31 SC592346 frs-bus:CompanyLimitedByGuarantee 2022-04-01 2023-03-31 SC592346 frs-bus:LimitedLiabilityPartnershipLLP 2022-04-01 2023-03-31 SC592346 frs-bus:LimitedLiabilityPartnershipsSORP 2022-04-01 2023-03-31 SC592346 frs-bus:FullAccounts 2022-04-01 2023-03-31 SC592346 frs-bus:FilletedAccounts 2022-04-01 2023-03-31 SC592346 frs-bus:AbridgedAccounts 2022-04-01 2023-03-31 SC592346 frs-bus:FRS102 2022-04-01 2023-03-31 SC592346 frs-bus:MediumEntities 2022-04-01 2023-03-31 SC592346 frs-bus:SmallEntities 2022-04-01 2023-03-31 SC592346 frs-bus:EntityHasNeverTraded 2022-04-01 2023-03-31 SC592346 frs-bus:EntityNoLongerTradingButTradedInPast 2022-04-01 2023-03-31 SC592346 frs-bus:Audited 2022-04-01 2023-03-31 SC592346 frs-bus:AuditExempt-NoAccountantsReport 2022-04-01 2023-03-31 SC592346 frs-bus:AuditExemptWithAccountantsReport 2022-04-01 2023-03-31 SC592346 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-04-01 2023-03-31 SC592346 frs-bus:LargeCompaniesRegimeForAccounts 2022-04-01 2023-03-31 SC592346 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-04-01 2023-03-31 SC592346 frs-bus:SmallCompaniesRegimeForAccounts 2022-04-01 2023-03-31 SC592346 frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-04-01 2023-03-31 SC592346 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-04-01 2023-03-31 SC592346 frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-04-01 2023-03-31 SC592346 frs-bus:OrdinaryShareClass1 2022-04-01 2023-03-31 SC592346 frs-bus:OrdinaryShareClass1 2022-03-31 SC592346 frs-bus:OrdinaryShareClass1 2023-03-31 SC592346 frs-bus:OrdinaryShareClass2 2022-04-01 2023-03-31 SC592346 frs-bus:OrdinaryShareClass2 2022-03-31 SC592346 frs-bus:OrdinaryShareClass2 2023-03-31 SC592346 frs-bus:OrdinaryShareClass3 2022-04-01 2023-03-31 SC592346 frs-bus:OrdinaryShareClass3 2022-03-31 SC592346 frs-bus:OrdinaryShareClass3 2023-03-31 SC592346 frs-bus:OrdinaryShareClass4 2022-04-01 2023-03-31 SC592346 frs-bus:OrdinaryShareClass4 2022-03-31 SC592346 frs-bus:OrdinaryShareClass4 2023-03-31 SC592346 frs-bus:OrdinaryShareClass5 2022-04-01 2023-03-31 SC592346 frs-bus:OrdinaryShareClass5 2022-03-31 SC592346 frs-bus:OrdinaryShareClass5 2023-03-31 SC592346 frs-bus:PreferenceShareClass1 2022-04-01 2023-03-31 SC592346 frs-bus:PreferenceShareClass1 2022-03-31 SC592346 frs-bus:PreferenceShareClass1 2023-03-31 SC592346 frs-bus:PreferenceShareClass2 2022-04-01 2023-03-31 SC592346 frs-bus:PreferenceShareClass2 2022-03-31 SC592346 frs-bus:PreferenceShareClass2 2023-03-31 SC592346 frs-bus:PreferenceShareClass3 2022-04-01 2023-03-31 SC592346 frs-bus:PreferenceShareClass3 2022-03-31 SC592346 frs-bus:PreferenceShareClass3 2023-03-31 SC592346 frs-bus:PreferenceShareClass4 2022-04-01 2023-03-31 SC592346 frs-bus:PreferenceShareClass4 2022-03-31 SC592346 frs-bus:PreferenceShareClass4 2023-03-31 SC592346 frs-bus:PreferenceShareClass5 2022-04-01 2023-03-31 SC592346 frs-bus:PreferenceShareClass5 2022-03-31 SC592346 frs-bus:PreferenceShareClass5 2023-03-31 SC592346 1 2022-04-01 2023-03-31 SC592346 1 2023-03-31 SC592346 1 2022-04-01 2023-03-31 SC592346 frs-core:LeasedAssets 2022-04-01 2023-03-31 SC592346 frs-core:OwnedAssets 2022-04-01 2023-03-31 SC592346 frs-core:CurrencyRisk 2022-04-01 2023-03-31 SC592346 frs-core:MarketRisk 2022-04-01 2023-03-31 SC592346 frs-core:InterestRateRisk 2022-04-01 2023-03-31 SC592346 frs-core:DeferredTaxation 2022-04-01 2023-03-31 SC592346 frs-core:DeferredTaxation 2022-03-31 SC592346 frs-core:DeferredTaxation 2023-03-31 SC592346 frs-core:OtherProvisionsContingentLiabilities 2022-04-01 2023-03-31 SC592346 frs-core:OtherProvisionsContingentLiabilities 2022-03-31 SC592346 frs-core:OtherProvisionsContingentLiabilities 2023-03-31 SC592346 frs-core:ProvisionsDeferredTax 2023-03-31 SC592346 frs-core:OtherDeferredTax 2023-03-31 SC592346 frs-core:AcceleratedTaxDepreciationDeferredTax 2023-03-31 SC592346 frs-core:TaxLossesCarry-forwardsDeferredTax 2023-03-31 SC592346 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-03-31 SC592346 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-04-01 2023-03-31 SC592346 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-03-31 SC592346 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-03-31 SC592346 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-04-01 2023-03-31 SC592346 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-03-31 SC592346 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-03-31 SC592346 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-04-01 2023-03-31 SC592346 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-03-31 SC592346 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-03-31 SC592346 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-03-31 SC592346 frs-core:RevaluationInvestmentPropertyDeferredTax 2023-03-31 SC592346 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-03-31 SC592346 frs-core:OtherPost-employmentBenefitsDeferredTax 2023-03-31 SC592346 frs-core:Share-basedPaymentsDeferredTax 2023-03-31 SC592346 frs-core:TaxCreditsDeferredTax 2023-03-31 SC592346 frs-core:CostValuation 2022-03-31 SC592346 frs-core:AdditionsToInvestments 2023-03-31 SC592346 frs-core:DisposalsRepaymentsInvestments 2023-03-31 SC592346 frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-03-31 SC592346 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-03-31 SC592346 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-03-31 SC592346 frs-core:OtherIncreaseDecreaseInInvestments 2023-03-31 SC592346 frs-core:CostValuation 2023-03-31 SC592346 frs-core:ProvisionsForImpairmentInvestments 2022-03-31 SC592346 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-03-31 SC592346 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-03-31 SC592346 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-03-31 SC592346 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-03-31 SC592346 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-03-31 SC592346 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-03-31 SC592346 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-03-31 SC592346 frs-core:ProvisionsForImpairmentInvestments 2023-03-31 SC592346 frs-core:ListedExchangeTraded 2023-03-31 SC592346 frs-core:ListedExchangeTraded 2022-03-31 SC592346 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-03-31 SC592346 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-03-31 SC592346 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-03-31 SC592346 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-03-31 SC592346 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-03-31 SC592346 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-03-31 SC592346 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-03-31 SC592346 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-03-31 SC592346 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 SC592346 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 SC592346 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 SC592346 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 SC592346 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 SC592346 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-03-31 SC592346 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 SC592346 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 SC592346 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 SC592346 frs-core:UnlistedNon-exchangeTraded 2023-03-31 SC592346 frs-core:UnlistedNon-exchangeTraded 2022-03-31 SC592346 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-03-31 SC592346 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 SC592346 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 SC592346 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 SC592346 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 SC592346 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 SC592346 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 SC592346 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-03-31 SC592346 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 SC592346 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 SC592346 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 SC592346 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 SC592346 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 SC592346 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-03-31 SC592346 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 SC592346 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 SC592346 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 SC592346 dpl-frs:CostSales 2022-04-01 2023-03-31 SC592346 dpl-frs:CostSales 2022-03-31 SC592346 dpl-frs:CostSales 2023-03-31 SC592346 dpl-frs:DistributionCosts 2022-04-01 2023-03-31 SC592346 dpl-frs:AdministrativeExpenses 2022-04-01 2023-03-31 SC592346 frs-bus:Director1 2022-04-01 2023-03-31 SC592346 frs-bus:Director1 2022-03-31 SC592346 frs-bus:Director1 2023-03-31 SC592346 1 2022-04-01 2023-03-31 SC592346 frs-core:CurrentFinancialInstruments 1 2023-03-31 SC592346 frs-core:Non-currentFinancialInstruments 1 2023-03-31 SC592346 2 2022-04-01 2023-03-31 SC592346 frs-core:CurrentFinancialInstruments 2 2023-03-31 SC592346 frs-core:Non-currentFinancialInstruments 2 2023-03-31 SC592346 3 2022-04-01 2023-03-31 SC592346 frs-core:CurrentFinancialInstruments 3 2023-03-31 SC592346 frs-core:Non-currentFinancialInstruments 3 2023-03-31 SC592346 4 2022-04-01 2023-03-31 SC592346 frs-core:CurrentFinancialInstruments 4 2023-03-31 SC592346 frs-core:Non-currentFinancialInstruments 4 2023-03-31 SC592346 5 2022-04-01 2023-03-31 SC592346 frs-core:CurrentFinancialInstruments 5 2023-03-31 SC592346 frs-core:Non-currentFinancialInstruments 5 2023-03-31 SC592346 6 2022-04-01 2023-03-31 SC592346 frs-core:CurrentFinancialInstruments 6 2023-03-31 SC592346 frs-core:Non-currentFinancialInstruments 6 2023-03-31 SC592346 7 2022-04-01 2023-03-31 SC592346 frs-core:CurrentFinancialInstruments 7 2023-03-31 SC592346 frs-core:Non-currentFinancialInstruments 7 2023-03-31 SC592346 8 2022-04-01 2023-03-31 SC592346 frs-core:CurrentFinancialInstruments 8 2023-03-31 SC592346 frs-core:Non-currentFinancialInstruments 8 2023-03-31 SC592346 9 2022-04-01 2023-03-31 SC592346 frs-core:CurrentFinancialInstruments 9 2023-03-31 SC592346 frs-core:Non-currentFinancialInstruments 9 2023-03-31 SC592346 10 2022-04-01 2023-03-31 SC592346 frs-core:CurrentFinancialInstruments 10 2023-03-31 SC592346 frs-core:Non-currentFinancialInstruments 10 2023-03-31 SC592346 11 2022-04-01 2023-03-31 SC592346 frs-core:CurrentFinancialInstruments 11 2023-03-31 SC592346 frs-core:Non-currentFinancialInstruments 11 2023-03-31 SC592346 12 2022-04-01 2023-03-31 SC592346 frs-core:CurrentFinancialInstruments 12 2023-03-31 SC592346 frs-core:Non-currentFinancialInstruments 12 2023-03-31 SC592346 13 2022-04-01 2023-03-31 SC592346 frs-core:CurrentFinancialInstruments 13 2023-03-31 SC592346 frs-core:Non-currentFinancialInstruments 13 2023-03-31 SC592346 14 2022-04-01 2023-03-31 SC592346 frs-core:CurrentFinancialInstruments 14 2023-03-31 SC592346 frs-core:Non-currentFinancialInstruments 14 2023-03-31 SC592346 15 2022-04-01 2023-03-31 SC592346 frs-core:CurrentFinancialInstruments 15 2023-03-31 SC592346 frs-core:Non-currentFinancialInstruments 15 2023-03-31 SC592346 16 2022-04-01 2023-03-31 SC592346 frs-core:CurrentFinancialInstruments 16 2023-03-31 SC592346 frs-core:Non-currentFinancialInstruments 16 2023-03-31 SC592346 17 2022-04-01 2023-03-31 SC592346 frs-core:CurrentFinancialInstruments 17 2023-03-31 SC592346 frs-core:Non-currentFinancialInstruments 17 2023-03-31 SC592346 18 2022-04-01 2023-03-31 SC592346 frs-core:CurrentFinancialInstruments 18 2023-03-31 SC592346 frs-core:Non-currentFinancialInstruments 18 2023-03-31 SC592346 19 2022-04-01 2023-03-31 SC592346 frs-core:CurrentFinancialInstruments 19 2023-03-31 SC592346 frs-core:Non-currentFinancialInstruments 19 2023-03-31 SC592346 20 2022-04-01 2023-03-31 SC592346 frs-core:CurrentFinancialInstruments 20 2023-03-31 SC592346 frs-core:Non-currentFinancialInstruments 20 2023-03-31 SC592346 dpl-frs:Item1 2022-04-01 2023-03-31 SC592346 dpl-frs:Item1 2022-03-31 SC592346 dpl-frs:Item1 2023-03-31 SC592346 dpl-frs:CostSales dpl-frs:Item1 2022-04-01 2023-03-31 SC592346 dpl-frs:CostSales dpl-frs:Item1 2022-03-31 SC592346 dpl-frs:CostSales dpl-frs:Item1 2023-03-31 SC592346 dpl-frs:DistributionCosts dpl-frs:Item1 2022-04-01 2023-03-31 SC592346 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-04-01 2023-03-31 SC592346 dpl-frs:Item2 2022-04-01 2023-03-31 SC592346 dpl-frs:Item2 2022-03-31 SC592346 dpl-frs:Item2 2023-03-31 SC592346 dpl-frs:CostSales dpl-frs:Item2 2022-04-01 2023-03-31 SC592346 dpl-frs:CostSales dpl-frs:Item2 2022-03-31 SC592346 dpl-frs:CostSales dpl-frs:Item2 2023-03-31 SC592346 dpl-frs:DistributionCosts dpl-frs:Item2 2022-04-01 2023-03-31 SC592346 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-04-01 2023-03-31 SC592346 dpl-frs:Item3 2022-04-01 2023-03-31 SC592346 dpl-frs:Item3 2022-03-31 SC592346 dpl-frs:Item3 2023-03-31 SC592346 dpl-frs:CostSales dpl-frs:Item3 2022-04-01 2023-03-31 SC592346 dpl-frs:CostSales dpl-frs:Item3 2022-03-31 SC592346 dpl-frs:CostSales dpl-frs:Item3 2023-03-31 SC592346 dpl-frs:DistributionCosts dpl-frs:Item3 2022-04-01 2023-03-31 SC592346 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-04-01 2023-03-31 SC592346 dpl-frs:Item4 2022-04-01 2023-03-31 SC592346 dpl-frs:Item4 2022-03-31 SC592346 dpl-frs:Item4 2023-03-31 SC592346 dpl-frs:CostSales dpl-frs:Item4 2022-04-01 2023-03-31 SC592346 dpl-frs:CostSales dpl-frs:Item4 2022-03-31 SC592346 dpl-frs:CostSales dpl-frs:Item4 2023-03-31 SC592346 dpl-frs:DistributionCosts dpl-frs:Item4 2022-04-01 2023-03-31 SC592346 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-04-01 2023-03-31 SC592346 dpl-frs:Item5 2022-04-01 2023-03-31 SC592346 dpl-frs:Item5 2022-03-31 SC592346 dpl-frs:Item5 2023-03-31 SC592346 dpl-frs:CostSales dpl-frs:Item5 2022-04-01 2023-03-31 SC592346 dpl-frs:CostSales dpl-frs:Item5 2022-03-31 SC592346 dpl-frs:CostSales dpl-frs:Item5 2023-03-31 SC592346 dpl-frs:DistributionCosts dpl-frs:Item5 2022-04-01 2023-03-31 SC592346 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-04-01 2023-03-31 SC592346 dpl-frs:Item6 2022-04-01 2023-03-31 SC592346 dpl-frs:Item6 2022-03-31 SC592346 dpl-frs:Item6 2023-03-31 SC592346 dpl-frs:CostSales dpl-frs:Item6 2022-04-01 2023-03-31 SC592346 dpl-frs:CostSales dpl-frs:Item6 2022-03-31 SC592346 dpl-frs:CostSales dpl-frs:Item6 2023-03-31 SC592346 dpl-frs:DistributionCosts dpl-frs:Item6 2022-04-01 2023-03-31 SC592346 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-04-01 2023-03-31 SC592346 dpl-frs:Item7 2022-04-01 2023-03-31 SC592346 dpl-frs:Item7 2022-03-31 SC592346 dpl-frs:Item7 2023-03-31 SC592346 dpl-frs:CostSales dpl-frs:Item7 2022-04-01 2023-03-31 SC592346 dpl-frs:CostSales dpl-frs:Item7 2022-03-31 SC592346 dpl-frs:CostSales dpl-frs:Item7 2023-03-31 SC592346 dpl-frs:DistributionCosts dpl-frs:Item7 2022-04-01 2023-03-31 SC592346 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-04-01 2023-03-31 SC592346 dpl-frs:Item8 2022-04-01 2023-03-31 SC592346 dpl-frs:Item8 2022-03-31 SC592346 dpl-frs:Item8 2023-03-31 SC592346 dpl-frs:CostSales dpl-frs:Item8 2022-04-01 2023-03-31 SC592346 dpl-frs:CostSales dpl-frs:Item8 2022-03-31 SC592346 dpl-frs:CostSales dpl-frs:Item8 2023-03-31 SC592346 dpl-frs:DistributionCosts dpl-frs:Item8 2022-04-01 2023-03-31 SC592346 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-04-01 2023-03-31 SC592346 dpl-frs:Item9 2022-04-01 2023-03-31 SC592346 dpl-frs:Item9 2022-03-31 SC592346 dpl-frs:Item9 2023-03-31 SC592346 dpl-frs:CostSales dpl-frs:Item9 2022-04-01 2023-03-31 SC592346 dpl-frs:CostSales dpl-frs:Item9 2022-03-31 SC592346 dpl-frs:CostSales dpl-frs:Item9 2023-03-31 SC592346 dpl-frs:DistributionCosts dpl-frs:Item9 2022-04-01 2023-03-31 SC592346 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-04-01 2023-03-31 SC592346 dpl-frs:Item10 2022-04-01 2023-03-31 SC592346 dpl-frs:Item10 2022-03-31 SC592346 dpl-frs:Item10 2023-03-31 SC592346 dpl-frs:CostSales dpl-frs:Item10 2022-04-01 2023-03-31 SC592346 dpl-frs:CostSales dpl-frs:Item10 2022-03-31 SC592346 dpl-frs:CostSales dpl-frs:Item10 2023-03-31 SC592346 dpl-frs:DistributionCosts dpl-frs:Item10 2022-04-01 2023-03-31 SC592346 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-04-01 2023-03-31 SC592346 dpl-frs:Item11 2022-04-01 2023-03-31 SC592346 dpl-frs:Item11 2022-03-31 SC592346 dpl-frs:Item11 2023-03-31 SC592346 dpl-frs:CostSales dpl-frs:Item11 2022-04-01 2023-03-31 SC592346 dpl-frs:CostSales dpl-frs:Item11 2022-03-31 SC592346 dpl-frs:CostSales dpl-frs:Item11 2023-03-31 SC592346 dpl-frs:DistributionCosts dpl-frs:Item11 2022-04-01 2023-03-31 SC592346 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-04-01 2023-03-31 SC592346 dpl-frs:Item12 2022-04-01 2023-03-31 SC592346 dpl-frs:Item12 2022-03-31 SC592346 dpl-frs:Item12 2023-03-31 SC592346 dpl-frs:CostSales dpl-frs:Item12 2022-04-01 2023-03-31 SC592346 dpl-frs:CostSales dpl-frs:Item12 2022-03-31 SC592346 dpl-frs:CostSales dpl-frs:Item12 2023-03-31 SC592346 dpl-frs:DistributionCosts dpl-frs:Item12 2022-04-01 2023-03-31 SC592346 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-04-01 2023-03-31 SC592346 1 2022-04-01 2023-03-31 SC592346 frs-countries:Scotland 2022-04-01 2023-03-31
Registered number: SC592346
Lyon Electrical (Scotland) Ltd
Financial Statements
For The Year Ended 31 March 2023
Lockhart Amin Accountants
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: SC592346
2023
Notes £ £
FIXED ASSETS
Tangible Assets 4 3,886
3,886
CURRENT ASSETS
Stocks 5 7,818
Debtors 6 11,772
Cash at bank and in hand 6,043
25,633
Creditors: Amounts Falling Due Within One Year 7 (8,270 )
NET CURRENT ASSETS (LIABILITIES) 17,363
TOTAL ASSETS LESS CURRENT LIABILITIES 21,249
Creditors: Amounts Falling Due After More Than One Year 8 (43,864 )
NET LIABILITIES (22,615 )
CAPITAL AND RESERVES
Called up share capital 10 100
Profit and Loss Account (22,715 )
SHAREHOLDERS' FUNDS (22,615)
Page 1
Page 2
For the year ending 31 March 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 William Lyon
Director
17 January 2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Lyon Electrical (Scotland) Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC592346 . The registered office is 113 Ellisland, Kirkintilloch, Glasgow, G66 2UA.
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. 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:
Fixtures & Fittings Straight Line
2.4. Leasing and Hire Purchase Contracts
Assets obtained under 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.
2.5. 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 year was: 1
1
Page 3
Page 4
4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 April 2022 3,886
As at 31 March 2023 3,886
Net Book Value
As at 31 March 2023 3,886
As at 1 April 2022 3,886
5. Stocks
2023
£
Stock 7,818
7,818
6. Debtors
2023
£
Due within one year
Trade debtors 11,772
11,772
7. Creditors: Amounts Falling Due Within One Year
2023
£
Accruals and deferred income 833
Director's loan account 7,437
8,270
8. Creditors: Amounts Falling Due After More Than One Year
2023
£
Net obligations under finance lease and hire purchase contracts 3,586
BBL Loan 40,278
43,864
9. Obligations Under Finance Leases and Hire Purchase
2023
£
The future minimum finance lease payments are as follows:
Later than one year and not later than five years 3,586
3,586
3,586
Page 4
Page 5
10. Share Capital
2023
£
Allotted, Called up and fully paid 100
Page 5