Acorah Software Products - Accounts Production 14.2.200 false true false 1 February 2023 31 January 2024 31 January 2024 SC755543 Mr Greg Johnstone iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC755543 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-01-31 SC755543 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2024-01-31 SC755543 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2024-01-31 SC755543 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2024-01-31 SC755543 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2023-02-01 2024-01-31 SC755543 frs-core:AllSubsidiaries 2023-02-01 2024-01-31 SC755543 frs-core:KeyManagementPersonnel 2023-02-01 2024-01-31 SC755543 frs-core:EntitiesControlledByKeyManagementPersonnel 2023-02-01 2024-01-31 SC755543 frs-core:OtherRelatedParties 2023-02-01 2024-01-31 SC755543 2023-01-31 SC755543 2024-01-31 SC755543 2023-02-01 2024-01-31 SC755543 frs-core:CurrentFinancialInstruments 2024-01-31 SC755543 frs-core:CurrentFinancialInstruments 2023-02-01 2024-01-31 SC755543 frs-core:Non-currentFinancialInstruments 2024-01-31 SC755543 frs-core:Non-currentFinancialInstruments 2023-02-01 2024-01-31 SC755543 frs-core:CurrentFinancialInstruments 2023-02-01 2024-01-31 SC755543 frs-core:CurrentFinancialInstruments 2024-01-31 SC755543 frs-core:AfterOneYear 2023-02-01 2024-01-31 SC755543 frs-core:BetweenOneFiveYears 2023-02-01 2024-01-31 SC755543 frs-core:BetweenOneFiveYears 2024-01-31 SC755543 frs-core:ComputerEquipment 2024-01-31 SC755543 frs-core:ComputerEquipment 2023-02-01 2024-01-31 SC755543 frs-core:ComputerEquipment 2023-01-31 SC755543 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2024-01-31 SC755543 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-02-01 2024-01-31 SC755543 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-01-31 SC755543 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-01-31 SC755543 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-02-01 2024-01-31 SC755543 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-01-31 SC755543 frs-core:FurnitureFittings 2024-01-31 SC755543 frs-core:FurnitureFittings 2023-02-01 2024-01-31 SC755543 frs-core:FurnitureFittings 2023-01-31 SC755543 frs-core:NetGoodwill 2024-01-31 SC755543 frs-core:NetGoodwill 2023-02-01 2024-01-31 SC755543 frs-core:NetGoodwill 2023-01-31 SC755543 frs-core:InvestmentPropertyIncludedWithinPPE 2024-01-31 SC755543 frs-core:InvestmentPropertyIncludedWithinPPE 2023-02-01 2024-01-31 SC755543 frs-core:InvestmentPropertyIncludedWithinPPE 2023-01-31 SC755543 frs-core:LandBuildings 2024-01-31 SC755543 frs-core:LandBuildings 2023-02-01 2024-01-31 SC755543 frs-core:LandBuildings 2023-01-31 SC755543 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-01-31 SC755543 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-02-01 2024-01-31 SC755543 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-01-31 SC755543 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-01-31 SC755543 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-02-01 2024-01-31 SC755543 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-01-31 SC755543 frs-core:MoreThanFiveYears 2023-02-01 2024-01-31 SC755543 frs-core:MoreThanFiveYears 2024-01-31 SC755543 frs-core:MotorVehicles 2024-01-31 SC755543 frs-core:MotorVehicles 2023-02-01 2024-01-31 SC755543 frs-core:MotorVehicles 2023-01-31 SC755543 frs-core:OtherResidualIntangibleAssets 2024-01-31 SC755543 frs-core:OtherResidualIntangibleAssets 2023-02-01 2024-01-31 SC755543 frs-core:OtherResidualIntangibleAssets 2023-01-31 SC755543 frs-core:PlantMachinery 2024-01-31 SC755543 frs-core:PlantMachinery 2023-02-01 2024-01-31 SC755543 frs-core:PlantMachinery 2023-01-31 SC755543 frs-core:Secured 2024-01-31 SC755543 frs-core:Unsecured 2024-01-31 SC755543 frs-core:WithinOneYear 2023-02-01 2024-01-31 SC755543 frs-core:WithinOneYear 2024-01-31 SC755543 frs-core:CapitalRedemptionReserve 2023-02-01 2024-01-31 SC755543 frs-core:CapitalRedemptionReserve 2023-01-31 SC755543 frs-core:CapitalRedemptionReserve 2024-01-31 SC755543 frs-core:OtherReservesSubtotal 2023-02-01 2024-01-31 SC755543 frs-core:OtherReservesSubtotal 2023-01-31 SC755543 frs-core:OtherReservesSubtotal 2024-01-31 SC755543 frs-core:RevaluationReserve 2023-02-01 2024-01-31 SC755543 frs-core:RevaluationReserve 2023-01-31 SC755543 frs-core:RevaluationReserve 2024-01-31 SC755543 frs-core:SharePremium 2023-02-01 2024-01-31 SC755543 frs-core:SharePremium 2023-01-31 SC755543 frs-core:SharePremium 2024-01-31 SC755543 frs-core:ShareCapital 2023-02-01 2024-01-31 SC755543 frs-core:ShareCapital 2023-01-31 SC755543 frs-core:ShareCapital 2024-01-31 SC755543 frs-core:RetainedEarningsAccumulatedLosses 2023-02-01 2024-01-31 SC755543 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2023-01-31 SC755543 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31 SC755543 frs-core:RetainedEarningsAccumulatedLosses 2023-01-31 SC755543 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31 SC755543 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2023-01-31 SC755543 frs-countries:UnitedKingdom 2023-02-01 2024-01-31 SC755543 frs-countries:Europe 2023-02-01 2024-01-31 SC755543 frs-countries:NorthAmerica 2023-02-01 2024-01-31 SC755543 frs-countries:SouthAmerica 2023-02-01 2024-01-31 SC755543 frs-countries:Asia 2023-02-01 2024-01-31 SC755543 frs-countries:RestWorldOutsideUK 2023-02-01 2024-01-31 SC755543 frs-bus:HighestPaidDirector 2023-02-01 2024-01-31 SC755543 frs-bus:PrivateLimitedCompanyLtd 2023-02-01 2024-01-31 SC755543 frs-bus:CompanyLimitedByGuarantee 2023-02-01 2024-01-31 SC755543 frs-bus:LimitedLiabilityPartnershipLLP 2023-02-01 2024-01-31 SC755543 frs-bus:LimitedLiabilityPartnershipsSORP 2023-02-01 2024-01-31 SC755543 frs-bus:FullAccounts 2023-02-01 2024-01-31 SC755543 frs-bus:FilletedAccounts 2023-02-01 2024-01-31 SC755543 frs-bus:AbridgedAccounts 2023-02-01 2024-01-31 SC755543 frs-bus:FRS102 2023-02-01 2024-01-31 SC755543 frs-bus:MediumEntities 2023-02-01 2024-01-31 SC755543 frs-bus:SmallEntities 2023-02-01 2024-01-31 SC755543 frs-bus:EntityHasNeverTraded 2023-02-01 2024-01-31 SC755543 frs-bus:EntityNoLongerTradingButTradedInPast 2023-02-01 2024-01-31 SC755543 frs-bus:Audited 2023-02-01 2024-01-31 SC755543 frs-bus:AuditExempt-NoAccountantsReport 2023-02-01 2024-01-31 SC755543 frs-bus:AuditExemptWithAccountantsReport 2023-02-01 2024-01-31 SC755543 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2023-02-01 2024-01-31 SC755543 frs-bus:LargeCompaniesRegimeForAccounts 2023-02-01 2024-01-31 SC755543 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2023-02-01 2024-01-31 SC755543 frs-bus:SmallCompaniesRegimeForAccounts 2023-02-01 2024-01-31 SC755543 frs-bus:LargeCompaniesRegimeForDirectorsReport 2023-02-01 2024-01-31 SC755543 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2023-02-01 2024-01-31 SC755543 frs-bus:SmallCompaniesRegimeForDirectorsReport 2023-02-01 2024-01-31 SC755543 frs-bus:OrdinaryShareClass1 2023-02-01 2024-01-31 SC755543 frs-bus:OrdinaryShareClass1 2023-01-31 SC755543 frs-bus:OrdinaryShareClass1 2024-01-31 SC755543 frs-bus:OrdinaryShareClass2 2023-02-01 2024-01-31 SC755543 frs-bus:OrdinaryShareClass2 2023-01-31 SC755543 frs-bus:OrdinaryShareClass2 2024-01-31 SC755543 frs-bus:OrdinaryShareClass3 2023-02-01 2024-01-31 SC755543 frs-bus:OrdinaryShareClass3 2023-01-31 SC755543 frs-bus:OrdinaryShareClass3 2024-01-31 SC755543 frs-bus:OrdinaryShareClass4 2023-02-01 2024-01-31 SC755543 frs-bus:OrdinaryShareClass4 2023-01-31 SC755543 frs-bus:OrdinaryShareClass4 2024-01-31 SC755543 frs-bus:OrdinaryShareClass5 2023-02-01 2024-01-31 SC755543 frs-bus:OrdinaryShareClass5 2023-01-31 SC755543 frs-bus:OrdinaryShareClass5 2024-01-31 SC755543 frs-bus:PreferenceShareClass1 2023-02-01 2024-01-31 SC755543 frs-bus:PreferenceShareClass1 2023-01-31 SC755543 frs-bus:PreferenceShareClass1 2024-01-31 SC755543 frs-bus:PreferenceShareClass2 2023-02-01 2024-01-31 SC755543 frs-bus:PreferenceShareClass2 2023-01-31 SC755543 frs-bus:PreferenceShareClass2 2024-01-31 SC755543 frs-bus:PreferenceShareClass3 2023-02-01 2024-01-31 SC755543 frs-bus:PreferenceShareClass3 2023-01-31 SC755543 frs-bus:PreferenceShareClass3 2024-01-31 SC755543 frs-bus:PreferenceShareClass4 2023-02-01 2024-01-31 SC755543 frs-bus:PreferenceShareClass4 2023-01-31 SC755543 frs-bus:PreferenceShareClass4 2024-01-31 SC755543 frs-bus:PreferenceShareClass5 2023-02-01 2024-01-31 SC755543 frs-bus:PreferenceShareClass5 2023-01-31 SC755543 frs-bus:PreferenceShareClass5 2024-01-31 SC755543 1 2023-02-01 2024-01-31 SC755543 1 2024-01-31 SC755543 1 2023-02-01 2024-01-31 SC755543 frs-core:LeasedAssets 2023-02-01 2024-01-31 SC755543 frs-core:OwnedAssets 2023-02-01 2024-01-31 SC755543 frs-core:CurrencyRisk 2023-02-01 2024-01-31 SC755543 frs-core:MarketRisk 2023-02-01 2024-01-31 SC755543 frs-core:InterestRateRisk 2023-02-01 2024-01-31 SC755543 frs-core:DeferredTaxation 2023-02-01 2024-01-31 SC755543 frs-core:DeferredTaxation 2023-01-31 SC755543 frs-core:DeferredTaxation 2024-01-31 SC755543 frs-core:OtherProvisionsContingentLiabilities 2023-02-01 2024-01-31 SC755543 frs-core:OtherProvisionsContingentLiabilities 2023-01-31 SC755543 frs-core:OtherProvisionsContingentLiabilities 2024-01-31 SC755543 frs-core:ProvisionsDeferredTax 2024-01-31 SC755543 frs-core:OtherDeferredTax 2024-01-31 SC755543 frs-core:AcceleratedTaxDepreciationDeferredTax 2024-01-31 SC755543 frs-core:TaxLossesCarry-forwardsDeferredTax 2024-01-31 SC755543 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2024-01-31 SC755543 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-02-01 2024-01-31 SC755543 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-01-31 SC755543 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-01-31 SC755543 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-02-01 2024-01-31 SC755543 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-01-31 SC755543 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2024-01-31 SC755543 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-02-01 2024-01-31 SC755543 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-01-31 SC755543 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2024-01-31 SC755543 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2024-01-31 SC755543 frs-core:RevaluationInvestmentPropertyDeferredTax 2024-01-31 SC755543 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2024-01-31 SC755543 frs-core:OtherPost-employmentBenefitsDeferredTax 2024-01-31 SC755543 frs-core:Share-basedPaymentsDeferredTax 2024-01-31 SC755543 frs-core:TaxCreditsDeferredTax 2024-01-31 SC755543 frs-core:CostValuation 2023-01-31 SC755543 frs-core:AdditionsToInvestments 2024-01-31 SC755543 frs-core:DisposalsRepaymentsInvestments 2024-01-31 SC755543 frs-core:RevaluationsIncreaseDecreaseInInvestments 2024-01-31 SC755543 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2024-01-31 SC755543 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2024-01-31 SC755543 frs-core:OtherIncreaseDecreaseInInvestments 2024-01-31 SC755543 frs-core:CostValuation 2024-01-31 SC755543 frs-core:ProvisionsForImpairmentInvestments 2023-01-31 SC755543 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-01-31 SC755543 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2024-01-31 SC755543 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2024-01-31 SC755543 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2024-01-31 SC755543 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2024-01-31 SC755543 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-01-31 SC755543 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-01-31 SC755543 frs-core:ProvisionsForImpairmentInvestments 2024-01-31 SC755543 frs-core:ListedExchangeTraded 2024-01-31 SC755543 frs-core:ListedExchangeTraded 2023-01-31 SC755543 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-01-31 SC755543 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2024-01-31 SC755543 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2024-01-31 SC755543 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2024-01-31 SC755543 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2024-01-31 SC755543 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2024-01-31 SC755543 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2024-01-31 SC755543 frs-core:CostValuation frs-core:ListedExchangeTraded 2024-01-31 SC755543 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-01-31 SC755543 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-01-31 SC755543 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-01-31 SC755543 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-01-31 SC755543 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-01-31 SC755543 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2024-01-31 SC755543 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-01-31 SC755543 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-01-31 SC755543 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-01-31 SC755543 frs-core:UnlistedNon-exchangeTraded 2024-01-31 SC755543 frs-core:UnlistedNon-exchangeTraded 2023-01-31 SC755543 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-01-31 SC755543 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2024-01-31 SC755543 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2024-01-31 SC755543 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2024-01-31 SC755543 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2024-01-31 SC755543 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2024-01-31 SC755543 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2024-01-31 SC755543 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-01-31 SC755543 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-01-31 SC755543 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-01-31 SC755543 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-01-31 SC755543 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-01-31 SC755543 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-01-31 SC755543 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2024-01-31 SC755543 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-01-31 SC755543 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-01-31 SC755543 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-01-31 SC755543 dpl-frs:CostSales 2023-02-01 2024-01-31 SC755543 dpl-frs:CostSales 2023-01-31 SC755543 dpl-frs:CostSales 2024-01-31 SC755543 dpl-frs:DistributionCosts 2023-02-01 2024-01-31 SC755543 dpl-frs:AdministrativeExpenses 2023-02-01 2024-01-31 SC755543 frs-bus:Director1 2023-02-01 2024-01-31 SC755543 frs-bus:Director1 2023-01-31 SC755543 frs-bus:Director1 2024-01-31 SC755543 1 2023-02-01 2024-01-31 SC755543 frs-core:CurrentFinancialInstruments 1 2024-01-31 SC755543 frs-core:Non-currentFinancialInstruments 1 2024-01-31 SC755543 2 2023-02-01 2024-01-31 SC755543 frs-core:CurrentFinancialInstruments 2 2024-01-31 SC755543 frs-core:Non-currentFinancialInstruments 2 2024-01-31 SC755543 3 2023-02-01 2024-01-31 SC755543 frs-core:CurrentFinancialInstruments 3 2024-01-31 SC755543 frs-core:Non-currentFinancialInstruments 3 2024-01-31 SC755543 4 2023-02-01 2024-01-31 SC755543 frs-core:CurrentFinancialInstruments 4 2024-01-31 SC755543 frs-core:Non-currentFinancialInstruments 4 2024-01-31 SC755543 5 2023-02-01 2024-01-31 SC755543 frs-core:CurrentFinancialInstruments 5 2024-01-31 SC755543 frs-core:Non-currentFinancialInstruments 5 2024-01-31 SC755543 6 2023-02-01 2024-01-31 SC755543 frs-core:CurrentFinancialInstruments 6 2024-01-31 SC755543 frs-core:Non-currentFinancialInstruments 6 2024-01-31 SC755543 7 2023-02-01 2024-01-31 SC755543 frs-core:CurrentFinancialInstruments 7 2024-01-31 SC755543 frs-core:Non-currentFinancialInstruments 7 2024-01-31 SC755543 8 2023-02-01 2024-01-31 SC755543 frs-core:CurrentFinancialInstruments 8 2024-01-31 SC755543 frs-core:Non-currentFinancialInstruments 8 2024-01-31 SC755543 9 2023-02-01 2024-01-31 SC755543 frs-core:CurrentFinancialInstruments 9 2024-01-31 SC755543 frs-core:Non-currentFinancialInstruments 9 2024-01-31 SC755543 10 2023-02-01 2024-01-31 SC755543 frs-core:CurrentFinancialInstruments 10 2024-01-31 SC755543 frs-core:Non-currentFinancialInstruments 10 2024-01-31 SC755543 11 2023-02-01 2024-01-31 SC755543 frs-core:CurrentFinancialInstruments 11 2024-01-31 SC755543 frs-core:Non-currentFinancialInstruments 11 2024-01-31 SC755543 12 2023-02-01 2024-01-31 SC755543 frs-core:CurrentFinancialInstruments 12 2024-01-31 SC755543 frs-core:Non-currentFinancialInstruments 12 2024-01-31 SC755543 13 2023-02-01 2024-01-31 SC755543 frs-core:CurrentFinancialInstruments 13 2024-01-31 SC755543 frs-core:Non-currentFinancialInstruments 13 2024-01-31 SC755543 14 2023-02-01 2024-01-31 SC755543 frs-core:CurrentFinancialInstruments 14 2024-01-31 SC755543 frs-core:Non-currentFinancialInstruments 14 2024-01-31 SC755543 15 2023-02-01 2024-01-31 SC755543 frs-core:CurrentFinancialInstruments 15 2024-01-31 SC755543 frs-core:Non-currentFinancialInstruments 15 2024-01-31 SC755543 16 2023-02-01 2024-01-31 SC755543 frs-core:CurrentFinancialInstruments 16 2024-01-31 SC755543 frs-core:Non-currentFinancialInstruments 16 2024-01-31 SC755543 17 2023-02-01 2024-01-31 SC755543 frs-core:CurrentFinancialInstruments 17 2024-01-31 SC755543 frs-core:Non-currentFinancialInstruments 17 2024-01-31 SC755543 18 2023-02-01 2024-01-31 SC755543 frs-core:CurrentFinancialInstruments 18 2024-01-31 SC755543 frs-core:Non-currentFinancialInstruments 18 2024-01-31 SC755543 19 2023-02-01 2024-01-31 SC755543 frs-core:CurrentFinancialInstruments 19 2024-01-31 SC755543 frs-core:Non-currentFinancialInstruments 19 2024-01-31 SC755543 20 2023-02-01 2024-01-31 SC755543 frs-core:CurrentFinancialInstruments 20 2024-01-31 SC755543 frs-core:Non-currentFinancialInstruments 20 2024-01-31 SC755543 dpl-frs:Item1 2023-02-01 2024-01-31 SC755543 dpl-frs:Item1 2023-01-31 SC755543 dpl-frs:Item1 2024-01-31 SC755543 dpl-frs:CostSales dpl-frs:Item1 2023-02-01 2024-01-31 SC755543 dpl-frs:CostSales dpl-frs:Item1 2023-01-31 SC755543 dpl-frs:CostSales dpl-frs:Item1 2024-01-31 SC755543 dpl-frs:DistributionCosts dpl-frs:Item1 2023-02-01 2024-01-31 SC755543 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2023-02-01 2024-01-31 SC755543 dpl-frs:Item2 2023-02-01 2024-01-31 SC755543 dpl-frs:Item2 2023-01-31 SC755543 dpl-frs:Item2 2024-01-31 SC755543 dpl-frs:CostSales dpl-frs:Item2 2023-02-01 2024-01-31 SC755543 dpl-frs:CostSales dpl-frs:Item2 2023-01-31 SC755543 dpl-frs:CostSales dpl-frs:Item2 2024-01-31 SC755543 dpl-frs:DistributionCosts dpl-frs:Item2 2023-02-01 2024-01-31 SC755543 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2023-02-01 2024-01-31 SC755543 dpl-frs:Item3 2023-02-01 2024-01-31 SC755543 dpl-frs:Item3 2023-01-31 SC755543 dpl-frs:Item3 2024-01-31 SC755543 dpl-frs:CostSales dpl-frs:Item3 2023-02-01 2024-01-31 SC755543 dpl-frs:CostSales dpl-frs:Item3 2023-01-31 SC755543 dpl-frs:CostSales dpl-frs:Item3 2024-01-31 SC755543 dpl-frs:DistributionCosts dpl-frs:Item3 2023-02-01 2024-01-31 SC755543 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2023-02-01 2024-01-31 SC755543 dpl-frs:Item4 2023-02-01 2024-01-31 SC755543 dpl-frs:Item4 2023-01-31 SC755543 dpl-frs:Item4 2024-01-31 SC755543 dpl-frs:CostSales dpl-frs:Item4 2023-02-01 2024-01-31 SC755543 dpl-frs:CostSales dpl-frs:Item4 2023-01-31 SC755543 dpl-frs:CostSales dpl-frs:Item4 2024-01-31 SC755543 dpl-frs:DistributionCosts dpl-frs:Item4 2023-02-01 2024-01-31 SC755543 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2023-02-01 2024-01-31 SC755543 dpl-frs:Item5 2023-02-01 2024-01-31 SC755543 dpl-frs:Item5 2023-01-31 SC755543 dpl-frs:Item5 2024-01-31 SC755543 dpl-frs:CostSales dpl-frs:Item5 2023-02-01 2024-01-31 SC755543 dpl-frs:CostSales dpl-frs:Item5 2023-01-31 SC755543 dpl-frs:CostSales dpl-frs:Item5 2024-01-31 SC755543 dpl-frs:DistributionCosts dpl-frs:Item5 2023-02-01 2024-01-31 SC755543 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2023-02-01 2024-01-31 SC755543 dpl-frs:Item6 2023-02-01 2024-01-31 SC755543 dpl-frs:Item6 2023-01-31 SC755543 dpl-frs:Item6 2024-01-31 SC755543 dpl-frs:CostSales dpl-frs:Item6 2023-02-01 2024-01-31 SC755543 dpl-frs:CostSales dpl-frs:Item6 2023-01-31 SC755543 dpl-frs:CostSales dpl-frs:Item6 2024-01-31 SC755543 dpl-frs:DistributionCosts dpl-frs:Item6 2023-02-01 2024-01-31 SC755543 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2023-02-01 2024-01-31 SC755543 dpl-frs:Item7 2023-02-01 2024-01-31 SC755543 dpl-frs:Item7 2023-01-31 SC755543 dpl-frs:Item7 2024-01-31 SC755543 dpl-frs:CostSales dpl-frs:Item7 2023-02-01 2024-01-31 SC755543 dpl-frs:CostSales dpl-frs:Item7 2023-01-31 SC755543 dpl-frs:CostSales dpl-frs:Item7 2024-01-31 SC755543 dpl-frs:DistributionCosts dpl-frs:Item7 2023-02-01 2024-01-31 SC755543 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2023-02-01 2024-01-31 SC755543 dpl-frs:Item8 2023-02-01 2024-01-31 SC755543 dpl-frs:Item8 2023-01-31 SC755543 dpl-frs:Item8 2024-01-31 SC755543 dpl-frs:CostSales dpl-frs:Item8 2023-02-01 2024-01-31 SC755543 dpl-frs:CostSales dpl-frs:Item8 2023-01-31 SC755543 dpl-frs:CostSales dpl-frs:Item8 2024-01-31 SC755543 dpl-frs:DistributionCosts dpl-frs:Item8 2023-02-01 2024-01-31 SC755543 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2023-02-01 2024-01-31 SC755543 dpl-frs:Item9 2023-02-01 2024-01-31 SC755543 dpl-frs:Item9 2023-01-31 SC755543 dpl-frs:Item9 2024-01-31 SC755543 dpl-frs:CostSales dpl-frs:Item9 2023-02-01 2024-01-31 SC755543 dpl-frs:CostSales dpl-frs:Item9 2023-01-31 SC755543 dpl-frs:CostSales dpl-frs:Item9 2024-01-31 SC755543 dpl-frs:DistributionCosts dpl-frs:Item9 2023-02-01 2024-01-31 SC755543 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2023-02-01 2024-01-31 SC755543 dpl-frs:Item10 2023-02-01 2024-01-31 SC755543 dpl-frs:Item10 2023-01-31 SC755543 dpl-frs:Item10 2024-01-31 SC755543 dpl-frs:CostSales dpl-frs:Item10 2023-02-01 2024-01-31 SC755543 dpl-frs:CostSales dpl-frs:Item10 2023-01-31 SC755543 dpl-frs:CostSales dpl-frs:Item10 2024-01-31 SC755543 dpl-frs:DistributionCosts dpl-frs:Item10 2023-02-01 2024-01-31 SC755543 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2023-02-01 2024-01-31 SC755543 dpl-frs:Item11 2023-02-01 2024-01-31 SC755543 dpl-frs:Item11 2023-01-31 SC755543 dpl-frs:Item11 2024-01-31 SC755543 dpl-frs:CostSales dpl-frs:Item11 2023-02-01 2024-01-31 SC755543 dpl-frs:CostSales dpl-frs:Item11 2023-01-31 SC755543 dpl-frs:CostSales dpl-frs:Item11 2024-01-31 SC755543 dpl-frs:DistributionCosts dpl-frs:Item11 2023-02-01 2024-01-31 SC755543 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2023-02-01 2024-01-31 SC755543 dpl-frs:Item12 2023-02-01 2024-01-31 SC755543 dpl-frs:Item12 2023-01-31 SC755543 dpl-frs:Item12 2024-01-31 SC755543 dpl-frs:CostSales dpl-frs:Item12 2023-02-01 2024-01-31 SC755543 dpl-frs:CostSales dpl-frs:Item12 2023-01-31 SC755543 dpl-frs:CostSales dpl-frs:Item12 2024-01-31 SC755543 dpl-frs:DistributionCosts dpl-frs:Item12 2023-02-01 2024-01-31 SC755543 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2023-02-01 2024-01-31 SC755543 1 2023-02-01 2024-01-31 SC755543 frs-countries:Scotland 2023-02-01 2024-01-31
Registered number: SC755543
Express Consultation Ltd
Unaudited Financial Statements
For The Year Ended 31 January 2024
Unaudited Financial Statements
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: SC755543
2024
Notes £ £
CURRENT ASSETS
Debtors 4 6,411
6,411
Creditors: Amounts Falling Due Within One Year 5 (6,410 )
NET CURRENT ASSETS (LIABILITIES) 1
TOTAL ASSETS LESS CURRENT LIABILITIES 1
NET ASSETS 1
CAPITAL AND RESERVES
Called up share capital 6 1
SHAREHOLDERS' FUNDS 1
For the year ending 31 January 2024 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 Greg Johnstone
Director
01/02/2024
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
Express Consultation Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC755543 . The registered office is 34 Beech Avenue, Glasgow, G77 5PP.
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. 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: 1
1
4. Debtors
2024
£
Due within one year
Director's loan account 6,411
6,411
Page 2
Page 3
5. Creditors: Amounts Falling Due Within One Year
2024
£
Corporation tax 5,330
Accruals and deferred income 1,080
6,410
6. Share Capital
2024
£
Allotted, Called up and fully paid 1
7. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 February 2023 Amounts advanced Amounts repaid Amounts written off As at 31 January 2024
£ £ £ £ £
Mr Greg Johnstone - 6,411 - - 6,411
The above loan is unsecured, interest free and repayable on demand.
Page 3