Acorah Software Products - Accounts Production 14.3.260 false true false 6 May 2022 31 May 2023 31 May 2023 14090194 Sarah Katz-Crowther Benjamin Katz-Crowther iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14090194 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-05-05 14090194 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-05-31 14090194 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-05-31 14090194 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-05-31 14090194 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-05-06 2023-05-31 14090194 frs-core:AllSubsidiaries 2022-05-06 2023-05-31 14090194 frs-core:KeyManagementPersonnel 2022-05-06 2023-05-31 14090194 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-05-06 2023-05-31 14090194 frs-core:OtherRelatedParties 2022-05-06 2023-05-31 14090194 2022-05-05 14090194 2023-05-31 14090194 2022-05-06 2023-05-31 14090194 frs-core:CurrentFinancialInstruments 2023-05-31 14090194 frs-core:CurrentFinancialInstruments 2022-05-06 2023-05-31 14090194 frs-core:Non-currentFinancialInstruments 2023-05-31 14090194 frs-core:Non-currentFinancialInstruments 2022-05-06 2023-05-31 14090194 frs-core:CurrentFinancialInstruments 2022-05-06 2023-05-31 14090194 frs-core:CurrentFinancialInstruments 2023-05-31 14090194 frs-core:AfterOneYear 2022-05-06 2023-05-31 14090194 frs-core:BetweenOneFiveYears 2022-05-06 2023-05-31 14090194 frs-core:BetweenOneFiveYears 2023-05-31 14090194 frs-core:ComputerEquipment 2023-05-31 14090194 frs-core:ComputerEquipment 2022-05-06 2023-05-31 14090194 frs-core:ComputerEquipment 2022-05-05 14090194 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-05-31 14090194 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-05-06 2023-05-31 14090194 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-05-05 14090194 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-05-31 14090194 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-05-06 2023-05-31 14090194 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-05-05 14090194 frs-core:FurnitureFittings 2023-05-31 14090194 frs-core:FurnitureFittings 2022-05-06 2023-05-31 14090194 frs-core:FurnitureFittings 2022-05-05 14090194 frs-core:NetGoodwill 2023-05-31 14090194 frs-core:NetGoodwill 2022-05-06 2023-05-31 14090194 frs-core:NetGoodwill 2022-05-05 14090194 frs-core:InvestmentPropertyIncludedWithinPPE 2023-05-31 14090194 frs-core:InvestmentPropertyIncludedWithinPPE 2022-05-06 2023-05-31 14090194 frs-core:InvestmentPropertyIncludedWithinPPE 2022-05-05 14090194 frs-core:LandBuildings 2023-05-31 14090194 frs-core:LandBuildings 2022-05-06 2023-05-31 14090194 frs-core:LandBuildings 2022-05-05 14090194 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-05-31 14090194 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-05-06 2023-05-31 14090194 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-05-05 14090194 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-05-31 14090194 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-05-06 2023-05-31 14090194 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-05-05 14090194 frs-core:MoreThanFiveYears 2022-05-06 2023-05-31 14090194 frs-core:MoreThanFiveYears 2023-05-31 14090194 frs-core:MotorVehicles 2023-05-31 14090194 frs-core:MotorVehicles 2022-05-06 2023-05-31 14090194 frs-core:MotorVehicles 2022-05-05 14090194 frs-core:OtherResidualIntangibleAssets 2023-05-31 14090194 frs-core:OtherResidualIntangibleAssets 2022-05-06 2023-05-31 14090194 frs-core:OtherResidualIntangibleAssets 2022-05-05 14090194 frs-core:PlantMachinery 2023-05-31 14090194 frs-core:PlantMachinery 2022-05-06 2023-05-31 14090194 frs-core:PlantMachinery 2022-05-05 14090194 frs-core:Secured 2023-05-31 14090194 frs-core:Unsecured 2023-05-31 14090194 frs-core:WithinOneYear 2022-05-06 2023-05-31 14090194 frs-core:WithinOneYear 2023-05-31 14090194 frs-core:CapitalRedemptionReserve 2022-05-06 2023-05-31 14090194 frs-core:CapitalRedemptionReserve 2022-05-05 14090194 frs-core:CapitalRedemptionReserve 2023-05-31 14090194 frs-core:OtherReservesSubtotal 2022-05-06 2023-05-31 14090194 frs-core:OtherReservesSubtotal 2022-05-05 14090194 frs-core:OtherReservesSubtotal 2023-05-31 14090194 frs-core:RevaluationReserve 2022-05-06 2023-05-31 14090194 frs-core:RevaluationReserve 2022-05-05 14090194 frs-core:RevaluationReserve 2023-05-31 14090194 frs-core:SharePremium 2022-05-06 2023-05-31 14090194 frs-core:SharePremium 2022-05-05 14090194 frs-core:SharePremium 2023-05-31 14090194 frs-core:ShareCapital 2022-05-06 2023-05-31 14090194 frs-core:ShareCapital 2022-05-05 14090194 frs-core:ShareCapital 2023-05-31 14090194 frs-core:RetainedEarningsAccumulatedLosses 2022-05-06 2023-05-31 14090194 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-05-05 14090194 frs-core:RetainedEarningsAccumulatedLosses 2023-05-31 14090194 frs-core:RetainedEarningsAccumulatedLosses 2022-05-05 14090194 frs-core:RetainedEarningsAccumulatedLosses 2023-05-31 14090194 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-05-05 14090194 frs-countries:UnitedKingdom 2022-05-06 2023-05-31 14090194 frs-countries:Europe 2022-05-06 2023-05-31 14090194 frs-countries:NorthAmerica 2022-05-06 2023-05-31 14090194 frs-countries:SouthAmerica 2022-05-06 2023-05-31 14090194 frs-countries:Asia 2022-05-06 2023-05-31 14090194 frs-countries:RestWorldOutsideUK 2022-05-06 2023-05-31 14090194 frs-bus:HighestPaidDirector 2022-05-06 2023-05-31 14090194 frs-bus:PrivateLimitedCompanyLtd 2022-05-06 2023-05-31 14090194 frs-bus:CompanyLimitedByGuarantee 2022-05-06 2023-05-31 14090194 frs-bus:LimitedLiabilityPartnershipLLP 2022-05-06 2023-05-31 14090194 frs-bus:LimitedLiabilityPartnershipsSORP 2022-05-06 2023-05-31 14090194 frs-bus:FullAccounts 2022-05-06 2023-05-31 14090194 frs-bus:FilletedAccounts 2022-05-06 2023-05-31 14090194 frs-bus:AbridgedAccounts 2022-05-06 2023-05-31 14090194 frs-bus:FRS102 2022-05-06 2023-05-31 14090194 frs-bus:MediumEntities 2022-05-06 2023-05-31 14090194 frs-bus:SmallEntities 2022-05-06 2023-05-31 14090194 frs-bus:EntityHasNeverTraded 2022-05-06 2023-05-31 14090194 frs-bus:EntityNoLongerTradingButTradedInPast 2022-05-06 2023-05-31 14090194 frs-bus:Audited 2022-05-06 2023-05-31 14090194 frs-bus:AuditExempt-NoAccountantsReport 2022-05-06 2023-05-31 14090194 frs-bus:AuditExemptWithAccountantsReport 2022-05-06 2023-05-31 14090194 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-05-06 2023-05-31 14090194 frs-bus:LargeCompaniesRegimeForAccounts 2022-05-06 2023-05-31 14090194 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-05-06 2023-05-31 14090194 frs-bus:SmallCompaniesRegimeForAccounts 2022-05-06 2023-05-31 14090194 frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-05-06 2023-05-31 14090194 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-05-06 2023-05-31 14090194 frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-05-06 2023-05-31 14090194 frs-bus:OrdinaryShareClass1 2022-05-06 2023-05-31 14090194 frs-bus:OrdinaryShareClass1 2022-05-05 14090194 frs-bus:OrdinaryShareClass1 2023-05-31 14090194 frs-bus:OrdinaryShareClass2 2022-05-06 2023-05-31 14090194 frs-bus:OrdinaryShareClass2 2022-05-05 14090194 frs-bus:OrdinaryShareClass2 2023-05-31 14090194 frs-bus:OrdinaryShareClass3 2022-05-06 2023-05-31 14090194 frs-bus:OrdinaryShareClass3 2022-05-05 14090194 frs-bus:OrdinaryShareClass3 2023-05-31 14090194 frs-bus:OrdinaryShareClass4 2022-05-06 2023-05-31 14090194 frs-bus:OrdinaryShareClass4 2022-05-05 14090194 frs-bus:OrdinaryShareClass4 2023-05-31 14090194 frs-bus:OrdinaryShareClass5 2022-05-06 2023-05-31 14090194 frs-bus:OrdinaryShareClass5 2022-05-05 14090194 frs-bus:OrdinaryShareClass5 2023-05-31 14090194 frs-bus:PreferenceShareClass1 2022-05-06 2023-05-31 14090194 frs-bus:PreferenceShareClass1 2022-05-05 14090194 frs-bus:PreferenceShareClass1 2023-05-31 14090194 frs-bus:PreferenceShareClass2 2022-05-06 2023-05-31 14090194 frs-bus:PreferenceShareClass2 2022-05-05 14090194 frs-bus:PreferenceShareClass2 2023-05-31 14090194 frs-bus:PreferenceShareClass3 2022-05-06 2023-05-31 14090194 frs-bus:PreferenceShareClass3 2022-05-05 14090194 frs-bus:PreferenceShareClass3 2023-05-31 14090194 frs-bus:PreferenceShareClass4 2022-05-06 2023-05-31 14090194 frs-bus:PreferenceShareClass4 2022-05-05 14090194 frs-bus:PreferenceShareClass4 2023-05-31 14090194 frs-bus:PreferenceShareClass5 2022-05-06 2023-05-31 14090194 frs-bus:PreferenceShareClass5 2022-05-05 14090194 frs-bus:PreferenceShareClass5 2023-05-31 14090194 1 2022-05-06 2023-05-31 14090194 1 2023-05-31 14090194 1 2022-05-06 2023-05-31 14090194 frs-core:LeasedAssets 2022-05-06 2023-05-31 14090194 frs-core:OwnedAssets 2022-05-06 2023-05-31 14090194 frs-core:CurrencyRisk 2022-05-06 2023-05-31 14090194 frs-core:MarketRisk 2022-05-06 2023-05-31 14090194 frs-core:InterestRateRisk 2022-05-06 2023-05-31 14090194 frs-core:DeferredTaxation 2022-05-06 2023-05-31 14090194 frs-core:DeferredTaxation 2022-05-05 14090194 frs-core:DeferredTaxation 2023-05-31 14090194 frs-core:OtherProvisionsContingentLiabilities 2022-05-06 2023-05-31 14090194 frs-core:OtherProvisionsContingentLiabilities 2022-05-05 14090194 frs-core:OtherProvisionsContingentLiabilities 2023-05-31 14090194 frs-core:ProvisionsDeferredTax 2023-05-31 14090194 frs-core:OtherDeferredTax 2023-05-31 14090194 frs-core:AcceleratedTaxDepreciationDeferredTax 2023-05-31 14090194 frs-core:TaxLossesCarry-forwardsDeferredTax 2023-05-31 14090194 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-05-31 14090194 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-05-06 2023-05-31 14090194 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-05-05 14090194 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-05-31 14090194 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-05-06 2023-05-31 14090194 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-05-05 14090194 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-05-31 14090194 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-05-06 2023-05-31 14090194 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-05-05 14090194 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-05-31 14090194 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-05-31 14090194 frs-core:RevaluationInvestmentPropertyDeferredTax 2023-05-31 14090194 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-05-31 14090194 frs-core:OtherPost-employmentBenefitsDeferredTax 2023-05-31 14090194 frs-core:Share-basedPaymentsDeferredTax 2023-05-31 14090194 frs-core:TaxCreditsDeferredTax 2023-05-31 14090194 frs-core:CostValuation 2022-05-05 14090194 frs-core:AdditionsToInvestments 2023-05-31 14090194 frs-core:DisposalsRepaymentsInvestments 2023-05-31 14090194 frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-05-31 14090194 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-05-31 14090194 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-05-31 14090194 frs-core:OtherIncreaseDecreaseInInvestments 2023-05-31 14090194 frs-core:CostValuation 2023-05-31 14090194 frs-core:ProvisionsForImpairmentInvestments 2022-05-05 14090194 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-05-31 14090194 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-05-31 14090194 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-05-31 14090194 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-05-31 14090194 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-05-31 14090194 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-05-31 14090194 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-05-31 14090194 frs-core:ProvisionsForImpairmentInvestments 2023-05-31 14090194 frs-core:ListedExchangeTraded 2023-05-31 14090194 frs-core:ListedExchangeTraded 2022-05-05 14090194 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-05-05 14090194 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-05-31 14090194 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-05-31 14090194 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-05-31 14090194 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-05-31 14090194 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-05-31 14090194 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-05-31 14090194 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-05-31 14090194 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-05-05 14090194 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-05-31 14090194 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-05-31 14090194 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-05-31 14090194 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-05-31 14090194 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-05-31 14090194 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-05-31 14090194 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-05-31 14090194 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-05-31 14090194 frs-core:UnlistedNon-exchangeTraded 2023-05-31 14090194 frs-core:UnlistedNon-exchangeTraded 2022-05-05 14090194 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-05-05 14090194 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-31 14090194 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-31 14090194 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-31 14090194 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-31 14090194 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-31 14090194 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-31 14090194 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-05-31 14090194 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-05 14090194 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-31 14090194 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-31 14090194 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-31 14090194 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-31 14090194 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-05-31 14090194 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-31 14090194 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-31 14090194 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-31 14090194 dpl-frs:CostSales 2022-05-06 2023-05-31 14090194 dpl-frs:CostSales 2022-05-05 14090194 dpl-frs:CostSales 2023-05-31 14090194 dpl-frs:DistributionCosts 2022-05-06 2023-05-31 14090194 dpl-frs:AdministrativeExpenses 2022-05-06 2023-05-31 14090194 frs-bus:Director1 2022-05-06 2023-05-31 14090194 frs-bus:Director1 2022-05-05 14090194 frs-bus:Director1 2023-05-31 14090194 frs-bus:Director2 2022-05-06 2023-05-31 14090194 frs-bus:Director2 2022-05-05 14090194 frs-bus:Director2 2023-05-31 14090194 1 2022-05-06 2023-05-31 14090194 frs-core:CurrentFinancialInstruments 1 2023-05-31 14090194 frs-core:Non-currentFinancialInstruments 1 2023-05-31 14090194 2 2022-05-06 2023-05-31 14090194 frs-core:CurrentFinancialInstruments 2 2023-05-31 14090194 frs-core:Non-currentFinancialInstruments 2 2023-05-31 14090194 3 2022-05-06 2023-05-31 14090194 frs-core:CurrentFinancialInstruments 3 2023-05-31 14090194 frs-core:Non-currentFinancialInstruments 3 2023-05-31 14090194 4 2022-05-06 2023-05-31 14090194 frs-core:CurrentFinancialInstruments 4 2023-05-31 14090194 frs-core:Non-currentFinancialInstruments 4 2023-05-31 14090194 5 2022-05-06 2023-05-31 14090194 frs-core:CurrentFinancialInstruments 5 2023-05-31 14090194 frs-core:Non-currentFinancialInstruments 5 2023-05-31 14090194 6 2022-05-06 2023-05-31 14090194 frs-core:CurrentFinancialInstruments 6 2023-05-31 14090194 frs-core:Non-currentFinancialInstruments 6 2023-05-31 14090194 7 2022-05-06 2023-05-31 14090194 frs-core:CurrentFinancialInstruments 7 2023-05-31 14090194 frs-core:Non-currentFinancialInstruments 7 2023-05-31 14090194 8 2022-05-06 2023-05-31 14090194 frs-core:CurrentFinancialInstruments 8 2023-05-31 14090194 frs-core:Non-currentFinancialInstruments 8 2023-05-31 14090194 9 2022-05-06 2023-05-31 14090194 frs-core:CurrentFinancialInstruments 9 2023-05-31 14090194 frs-core:Non-currentFinancialInstruments 9 2023-05-31 14090194 10 2022-05-06 2023-05-31 14090194 frs-core:CurrentFinancialInstruments 10 2023-05-31 14090194 frs-core:Non-currentFinancialInstruments 10 2023-05-31 14090194 11 2022-05-06 2023-05-31 14090194 frs-core:CurrentFinancialInstruments 11 2023-05-31 14090194 frs-core:Non-currentFinancialInstruments 11 2023-05-31 14090194 12 2022-05-06 2023-05-31 14090194 frs-core:CurrentFinancialInstruments 12 2023-05-31 14090194 frs-core:Non-currentFinancialInstruments 12 2023-05-31 14090194 13 2022-05-06 2023-05-31 14090194 frs-core:CurrentFinancialInstruments 13 2023-05-31 14090194 frs-core:Non-currentFinancialInstruments 13 2023-05-31 14090194 14 2022-05-06 2023-05-31 14090194 frs-core:CurrentFinancialInstruments 14 2023-05-31 14090194 frs-core:Non-currentFinancialInstruments 14 2023-05-31 14090194 15 2022-05-06 2023-05-31 14090194 frs-core:CurrentFinancialInstruments 15 2023-05-31 14090194 frs-core:Non-currentFinancialInstruments 15 2023-05-31 14090194 16 2022-05-06 2023-05-31 14090194 frs-core:CurrentFinancialInstruments 16 2023-05-31 14090194 frs-core:Non-currentFinancialInstruments 16 2023-05-31 14090194 17 2022-05-06 2023-05-31 14090194 frs-core:CurrentFinancialInstruments 17 2023-05-31 14090194 frs-core:Non-currentFinancialInstruments 17 2023-05-31 14090194 18 2022-05-06 2023-05-31 14090194 frs-core:CurrentFinancialInstruments 18 2023-05-31 14090194 frs-core:Non-currentFinancialInstruments 18 2023-05-31 14090194 19 2022-05-06 2023-05-31 14090194 frs-core:CurrentFinancialInstruments 19 2023-05-31 14090194 frs-core:Non-currentFinancialInstruments 19 2023-05-31 14090194 20 2022-05-06 2023-05-31 14090194 frs-core:CurrentFinancialInstruments 20 2023-05-31 14090194 frs-core:Non-currentFinancialInstruments 20 2023-05-31 14090194 dpl-frs:Item1 2022-05-06 2023-05-31 14090194 dpl-frs:Item1 2022-05-05 14090194 dpl-frs:Item1 2023-05-31 14090194 dpl-frs:CostSales dpl-frs:Item1 2022-05-06 2023-05-31 14090194 dpl-frs:CostSales dpl-frs:Item1 2022-05-05 14090194 dpl-frs:CostSales dpl-frs:Item1 2023-05-31 14090194 dpl-frs:DistributionCosts dpl-frs:Item1 2022-05-06 2023-05-31 14090194 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-05-06 2023-05-31 14090194 dpl-frs:Item2 2022-05-06 2023-05-31 14090194 dpl-frs:Item2 2022-05-05 14090194 dpl-frs:Item2 2023-05-31 14090194 dpl-frs:CostSales dpl-frs:Item2 2022-05-06 2023-05-31 14090194 dpl-frs:CostSales dpl-frs:Item2 2022-05-05 14090194 dpl-frs:CostSales dpl-frs:Item2 2023-05-31 14090194 dpl-frs:DistributionCosts dpl-frs:Item2 2022-05-06 2023-05-31 14090194 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-05-06 2023-05-31 14090194 dpl-frs:Item3 2022-05-06 2023-05-31 14090194 dpl-frs:Item3 2022-05-05 14090194 dpl-frs:Item3 2023-05-31 14090194 dpl-frs:CostSales dpl-frs:Item3 2022-05-06 2023-05-31 14090194 dpl-frs:CostSales dpl-frs:Item3 2022-05-05 14090194 dpl-frs:CostSales dpl-frs:Item3 2023-05-31 14090194 dpl-frs:DistributionCosts dpl-frs:Item3 2022-05-06 2023-05-31 14090194 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-05-06 2023-05-31 14090194 dpl-frs:Item4 2022-05-06 2023-05-31 14090194 dpl-frs:Item4 2022-05-05 14090194 dpl-frs:Item4 2023-05-31 14090194 dpl-frs:CostSales dpl-frs:Item4 2022-05-06 2023-05-31 14090194 dpl-frs:CostSales dpl-frs:Item4 2022-05-05 14090194 dpl-frs:CostSales dpl-frs:Item4 2023-05-31 14090194 dpl-frs:DistributionCosts dpl-frs:Item4 2022-05-06 2023-05-31 14090194 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-05-06 2023-05-31 14090194 dpl-frs:Item5 2022-05-06 2023-05-31 14090194 dpl-frs:Item5 2022-05-05 14090194 dpl-frs:Item5 2023-05-31 14090194 dpl-frs:CostSales dpl-frs:Item5 2022-05-06 2023-05-31 14090194 dpl-frs:CostSales dpl-frs:Item5 2022-05-05 14090194 dpl-frs:CostSales dpl-frs:Item5 2023-05-31 14090194 dpl-frs:DistributionCosts dpl-frs:Item5 2022-05-06 2023-05-31 14090194 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-05-06 2023-05-31 14090194 dpl-frs:Item6 2022-05-06 2023-05-31 14090194 dpl-frs:Item6 2022-05-05 14090194 dpl-frs:Item6 2023-05-31 14090194 dpl-frs:CostSales dpl-frs:Item6 2022-05-06 2023-05-31 14090194 dpl-frs:CostSales dpl-frs:Item6 2022-05-05 14090194 dpl-frs:CostSales dpl-frs:Item6 2023-05-31 14090194 dpl-frs:DistributionCosts dpl-frs:Item6 2022-05-06 2023-05-31 14090194 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-05-06 2023-05-31 14090194 dpl-frs:Item7 2022-05-06 2023-05-31 14090194 dpl-frs:Item7 2022-05-05 14090194 dpl-frs:Item7 2023-05-31 14090194 dpl-frs:CostSales dpl-frs:Item7 2022-05-06 2023-05-31 14090194 dpl-frs:CostSales dpl-frs:Item7 2022-05-05 14090194 dpl-frs:CostSales dpl-frs:Item7 2023-05-31 14090194 dpl-frs:DistributionCosts dpl-frs:Item7 2022-05-06 2023-05-31 14090194 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-05-06 2023-05-31 14090194 dpl-frs:Item8 2022-05-06 2023-05-31 14090194 dpl-frs:Item8 2022-05-05 14090194 dpl-frs:Item8 2023-05-31 14090194 dpl-frs:CostSales dpl-frs:Item8 2022-05-06 2023-05-31 14090194 dpl-frs:CostSales dpl-frs:Item8 2022-05-05 14090194 dpl-frs:CostSales dpl-frs:Item8 2023-05-31 14090194 dpl-frs:DistributionCosts dpl-frs:Item8 2022-05-06 2023-05-31 14090194 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-05-06 2023-05-31 14090194 dpl-frs:Item9 2022-05-06 2023-05-31 14090194 dpl-frs:Item9 2022-05-05 14090194 dpl-frs:Item9 2023-05-31 14090194 dpl-frs:CostSales dpl-frs:Item9 2022-05-06 2023-05-31 14090194 dpl-frs:CostSales dpl-frs:Item9 2022-05-05 14090194 dpl-frs:CostSales dpl-frs:Item9 2023-05-31 14090194 dpl-frs:DistributionCosts dpl-frs:Item9 2022-05-06 2023-05-31 14090194 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-05-06 2023-05-31 14090194 dpl-frs:Item10 2022-05-06 2023-05-31 14090194 dpl-frs:Item10 2022-05-05 14090194 dpl-frs:Item10 2023-05-31 14090194 dpl-frs:CostSales dpl-frs:Item10 2022-05-06 2023-05-31 14090194 dpl-frs:CostSales dpl-frs:Item10 2022-05-05 14090194 dpl-frs:CostSales dpl-frs:Item10 2023-05-31 14090194 dpl-frs:DistributionCosts dpl-frs:Item10 2022-05-06 2023-05-31 14090194 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-05-06 2023-05-31 14090194 dpl-frs:Item11 2022-05-06 2023-05-31 14090194 dpl-frs:Item11 2022-05-05 14090194 dpl-frs:Item11 2023-05-31 14090194 dpl-frs:CostSales dpl-frs:Item11 2022-05-06 2023-05-31 14090194 dpl-frs:CostSales dpl-frs:Item11 2022-05-05 14090194 dpl-frs:CostSales dpl-frs:Item11 2023-05-31 14090194 dpl-frs:DistributionCosts dpl-frs:Item11 2022-05-06 2023-05-31 14090194 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-05-06 2023-05-31 14090194 dpl-frs:Item12 2022-05-06 2023-05-31 14090194 dpl-frs:Item12 2022-05-05 14090194 dpl-frs:Item12 2023-05-31 14090194 dpl-frs:CostSales dpl-frs:Item12 2022-05-06 2023-05-31 14090194 dpl-frs:CostSales dpl-frs:Item12 2022-05-05 14090194 dpl-frs:CostSales dpl-frs:Item12 2023-05-31 14090194 dpl-frs:DistributionCosts dpl-frs:Item12 2022-05-06 2023-05-31 14090194 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-05-06 2023-05-31 14090194 1 2022-05-06 2023-05-31 14090194 frs-countries:EnglandWales 2022-05-06 2023-05-31
Katz-Crowther Estates Ltd
Unaudited Financial Statements
For the Period 6 May 2022 to 31 May 2023
Burns & Co (Accountants) Ltd
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 14090194
31 May 2023
Notes £ £
FIXED ASSETS
Investment Properties 4 293,929
293,929
CURRENT ASSETS
Debtors 5 360
Cash at bank and in hand 7,404
7,764
Creditors: Amounts Falling Due Within One Year 6 (96,042 )
NET CURRENT ASSETS (LIABILITIES) (88,278 )
TOTAL ASSETS LESS CURRENT LIABILITIES 205,651
Creditors: Amounts Falling Due After More Than One Year 7 (203,495 )
NET ASSETS 2,156
CAPITAL AND RESERVES
Called up share capital 8 360
Profit and Loss Account 1,796
SHAREHOLDERS' FUNDS 2,156
Page 1
Page 2
For the period ending 31 May 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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
Benjamin Katz-Crowther
Director
06/02/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Katz-Crowther Estates Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14090194 . The registered office is 94 Broad Oak Road, Canterbury, CT2 7PT.
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 rents received from investment property.
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.
2.4. 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 period was: NIL
-
4. Investment Property
31 May 2023
£
Fair Value
As at 6 May 2022 and 31 May 2023 293,929
Page 3
Page 4
5. Debtors
31 May 2023
£
Due within one year
Called up share capital not paid 360
360
6. Creditors: Amounts Falling Due Within One Year
31 May 2023
£
Trade creditors 1
Corporation tax 421
Accruals and deferred income 360
Directors' loan accounts 95,260
96,042
7. Creditors: Amounts Falling Due After More Than One Year
31 May 2023
£
Other creditors 203,495
203,495
8. Share Capital
31 May 2023
£
Called Up Share Capital not Paid 360
Amount of Allotted, Called Up Share Capital 360
Page 4