Acorah Software Products - Accounts Production 14.3.260 false true false 6 May 2022 31 May 2023 31 May 2023 14091078 M N Turnbull iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14091078 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-05-05 14091078 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-05-31 14091078 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-05-31 14091078 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-05-31 14091078 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-05-06 2023-05-31 14091078 frs-core:AllSubsidiaries 2022-05-06 2023-05-31 14091078 frs-core:KeyManagementPersonnel 2022-05-06 2023-05-31 14091078 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-05-06 2023-05-31 14091078 frs-core:OtherRelatedParties 2022-05-06 2023-05-31 14091078 2022-05-05 14091078 2023-05-31 14091078 2022-05-06 2023-05-31 14091078 frs-core:CurrentFinancialInstruments 2023-05-31 14091078 frs-core:CurrentFinancialInstruments 2022-05-06 2023-05-31 14091078 frs-core:Non-currentFinancialInstruments 2023-05-31 14091078 frs-core:Non-currentFinancialInstruments 2022-05-06 2023-05-31 14091078 frs-core:CurrentFinancialInstruments 2022-05-06 2023-05-31 14091078 frs-core:CurrentFinancialInstruments 2023-05-31 14091078 frs-core:AfterOneYear 2022-05-06 2023-05-31 14091078 frs-core:BetweenOneFiveYears 2022-05-06 2023-05-31 14091078 frs-core:BetweenOneFiveYears 2023-05-31 14091078 frs-core:ComputerEquipment 2023-05-31 14091078 frs-core:ComputerEquipment 2022-05-06 2023-05-31 14091078 frs-core:ComputerEquipment 2022-05-05 14091078 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-05-31 14091078 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-05-06 2023-05-31 14091078 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-05-05 14091078 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-05-31 14091078 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-05-06 2023-05-31 14091078 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-05-05 14091078 frs-core:FurnitureFittings 2023-05-31 14091078 frs-core:FurnitureFittings 2022-05-06 2023-05-31 14091078 frs-core:FurnitureFittings 2022-05-05 14091078 frs-core:NetGoodwill 2023-05-31 14091078 frs-core:NetGoodwill 2022-05-06 2023-05-31 14091078 frs-core:NetGoodwill 2022-05-05 14091078 frs-core:InvestmentPropertyIncludedWithinPPE 2023-05-31 14091078 frs-core:InvestmentPropertyIncludedWithinPPE 2022-05-06 2023-05-31 14091078 frs-core:InvestmentPropertyIncludedWithinPPE 2022-05-05 14091078 frs-core:LandBuildings 2023-05-31 14091078 frs-core:LandBuildings 2022-05-06 2023-05-31 14091078 frs-core:LandBuildings 2022-05-05 14091078 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-05-31 14091078 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-05-06 2023-05-31 14091078 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-05-05 14091078 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-05-31 14091078 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-05-06 2023-05-31 14091078 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-05-05 14091078 frs-core:MoreThanFiveYears 2022-05-06 2023-05-31 14091078 frs-core:MoreThanFiveYears 2023-05-31 14091078 frs-core:MotorVehicles 2023-05-31 14091078 frs-core:MotorVehicles 2022-05-06 2023-05-31 14091078 frs-core:MotorVehicles 2022-05-05 14091078 frs-core:OtherResidualIntangibleAssets 2023-05-31 14091078 frs-core:OtherResidualIntangibleAssets 2022-05-06 2023-05-31 14091078 frs-core:OtherResidualIntangibleAssets 2022-05-05 14091078 frs-core:PlantMachinery 2023-05-31 14091078 frs-core:PlantMachinery 2022-05-06 2023-05-31 14091078 frs-core:PlantMachinery 2022-05-05 14091078 frs-core:Secured 2023-05-31 14091078 frs-core:Unsecured 2023-05-31 14091078 frs-core:WithinOneYear 2022-05-06 2023-05-31 14091078 frs-core:WithinOneYear 2023-05-31 14091078 frs-core:CapitalRedemptionReserve 2022-05-06 2023-05-31 14091078 frs-core:CapitalRedemptionReserve 2022-05-05 14091078 frs-core:CapitalRedemptionReserve 2023-05-31 14091078 frs-core:OtherReservesSubtotal 2022-05-06 2023-05-31 14091078 frs-core:OtherReservesSubtotal 2022-05-05 14091078 frs-core:OtherReservesSubtotal 2023-05-31 14091078 frs-core:RevaluationReserve 2022-05-06 2023-05-31 14091078 frs-core:RevaluationReserve 2022-05-05 14091078 frs-core:RevaluationReserve 2023-05-31 14091078 frs-core:SharePremium 2022-05-06 2023-05-31 14091078 frs-core:SharePremium 2022-05-05 14091078 frs-core:SharePremium 2023-05-31 14091078 frs-core:ShareCapital 2022-05-06 2023-05-31 14091078 frs-core:ShareCapital 2022-05-05 14091078 frs-core:ShareCapital 2023-05-31 14091078 frs-core:RetainedEarningsAccumulatedLosses 2022-05-06 2023-05-31 14091078 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-05-05 14091078 frs-core:RetainedEarningsAccumulatedLosses 2023-05-31 14091078 frs-core:RetainedEarningsAccumulatedLosses 2022-05-05 14091078 frs-core:RetainedEarningsAccumulatedLosses 2023-05-31 14091078 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-05-05 14091078 frs-countries:UnitedKingdom 2022-05-06 2023-05-31 14091078 frs-countries:Europe 2022-05-06 2023-05-31 14091078 frs-countries:NorthAmerica 2022-05-06 2023-05-31 14091078 frs-countries:SouthAmerica 2022-05-06 2023-05-31 14091078 frs-countries:Asia 2022-05-06 2023-05-31 14091078 frs-countries:RestWorldOutsideUK 2022-05-06 2023-05-31 14091078 frs-bus:HighestPaidDirector 2022-05-06 2023-05-31 14091078 frs-bus:PrivateLimitedCompanyLtd 2022-05-06 2023-05-31 14091078 frs-bus:CompanyLimitedByGuarantee 2022-05-06 2023-05-31 14091078 frs-bus:LimitedLiabilityPartnershipLLP 2022-05-06 2023-05-31 14091078 frs-bus:LimitedLiabilityPartnershipsSORP 2022-05-06 2023-05-31 14091078 frs-bus:FullAccounts 2022-05-06 2023-05-31 14091078 frs-bus:FilletedAccounts 2022-05-06 2023-05-31 14091078 frs-bus:AbridgedAccounts 2022-05-06 2023-05-31 14091078 frs-bus:FRS102 2022-05-06 2023-05-31 14091078 frs-bus:MediumEntities 2022-05-06 2023-05-31 14091078 frs-bus:SmallEntities 2022-05-06 2023-05-31 14091078 frs-bus:EntityHasNeverTraded 2022-05-06 2023-05-31 14091078 frs-bus:EntityNoLongerTradingButTradedInPast 2022-05-06 2023-05-31 14091078 frs-bus:Audited 2022-05-06 2023-05-31 14091078 frs-bus:AuditExempt-NoAccountantsReport 2022-05-06 2023-05-31 14091078 frs-bus:AuditExemptWithAccountantsReport 2022-05-06 2023-05-31 14091078 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-05-06 2023-05-31 14091078 frs-bus:LargeCompaniesRegimeForAccounts 2022-05-06 2023-05-31 14091078 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-05-06 2023-05-31 14091078 frs-bus:SmallCompaniesRegimeForAccounts 2022-05-06 2023-05-31 14091078 frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-05-06 2023-05-31 14091078 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-05-06 2023-05-31 14091078 frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-05-06 2023-05-31 14091078 frs-bus:OrdinaryShareClass1 2022-05-06 2023-05-31 14091078 frs-bus:OrdinaryShareClass1 2022-05-05 14091078 frs-bus:OrdinaryShareClass1 2023-05-31 14091078 frs-bus:OrdinaryShareClass2 2022-05-06 2023-05-31 14091078 frs-bus:OrdinaryShareClass2 2022-05-05 14091078 frs-bus:OrdinaryShareClass2 2023-05-31 14091078 frs-bus:OrdinaryShareClass3 2022-05-06 2023-05-31 14091078 frs-bus:OrdinaryShareClass3 2022-05-05 14091078 frs-bus:OrdinaryShareClass3 2023-05-31 14091078 frs-bus:OrdinaryShareClass4 2022-05-06 2023-05-31 14091078 frs-bus:OrdinaryShareClass4 2022-05-05 14091078 frs-bus:OrdinaryShareClass4 2023-05-31 14091078 frs-bus:OrdinaryShareClass5 2022-05-06 2023-05-31 14091078 frs-bus:OrdinaryShareClass5 2022-05-05 14091078 frs-bus:OrdinaryShareClass5 2023-05-31 14091078 frs-bus:PreferenceShareClass1 2022-05-06 2023-05-31 14091078 frs-bus:PreferenceShareClass1 2022-05-05 14091078 frs-bus:PreferenceShareClass1 2023-05-31 14091078 frs-bus:PreferenceShareClass2 2022-05-06 2023-05-31 14091078 frs-bus:PreferenceShareClass2 2022-05-05 14091078 frs-bus:PreferenceShareClass2 2023-05-31 14091078 frs-bus:PreferenceShareClass3 2022-05-06 2023-05-31 14091078 frs-bus:PreferenceShareClass3 2022-05-05 14091078 frs-bus:PreferenceShareClass3 2023-05-31 14091078 frs-bus:PreferenceShareClass4 2022-05-06 2023-05-31 14091078 frs-bus:PreferenceShareClass4 2022-05-05 14091078 frs-bus:PreferenceShareClass4 2023-05-31 14091078 frs-bus:PreferenceShareClass5 2022-05-06 2023-05-31 14091078 frs-bus:PreferenceShareClass5 2022-05-05 14091078 frs-bus:PreferenceShareClass5 2023-05-31 14091078 1 2022-05-06 2023-05-31 14091078 1 2023-05-31 14091078 1 2022-05-06 2023-05-31 14091078 frs-core:LeasedAssets 2022-05-06 2023-05-31 14091078 frs-core:OwnedAssets 2022-05-06 2023-05-31 14091078 frs-core:CurrencyRisk 2022-05-06 2023-05-31 14091078 frs-core:MarketRisk 2022-05-06 2023-05-31 14091078 frs-core:InterestRateRisk 2022-05-06 2023-05-31 14091078 frs-core:DeferredTaxation 2022-05-06 2023-05-31 14091078 frs-core:DeferredTaxation 2022-05-05 14091078 frs-core:DeferredTaxation 2023-05-31 14091078 frs-core:OtherProvisionsContingentLiabilities 2022-05-06 2023-05-31 14091078 frs-core:OtherProvisionsContingentLiabilities 2022-05-05 14091078 frs-core:OtherProvisionsContingentLiabilities 2023-05-31 14091078 frs-core:ProvisionsDeferredTax 2023-05-31 14091078 frs-core:OtherDeferredTax 2023-05-31 14091078 frs-core:AcceleratedTaxDepreciationDeferredTax 2023-05-31 14091078 frs-core:TaxLossesCarry-forwardsDeferredTax 2023-05-31 14091078 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-05-31 14091078 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-05-06 2023-05-31 14091078 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-05-05 14091078 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-05-31 14091078 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-05-06 2023-05-31 14091078 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-05-05 14091078 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-05-31 14091078 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-05-06 2023-05-31 14091078 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-05-05 14091078 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-05-31 14091078 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-05-31 14091078 frs-core:RevaluationInvestmentPropertyDeferredTax 2023-05-31 14091078 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-05-31 14091078 frs-core:OtherPost-employmentBenefitsDeferredTax 2023-05-31 14091078 frs-core:Share-basedPaymentsDeferredTax 2023-05-31 14091078 frs-core:TaxCreditsDeferredTax 2023-05-31 14091078 frs-core:CostValuation 2022-05-05 14091078 frs-core:AdditionsToInvestments 2023-05-31 14091078 frs-core:DisposalsRepaymentsInvestments 2023-05-31 14091078 frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-05-31 14091078 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-05-31 14091078 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-05-31 14091078 frs-core:OtherIncreaseDecreaseInInvestments 2023-05-31 14091078 frs-core:CostValuation 2023-05-31 14091078 frs-core:ProvisionsForImpairmentInvestments 2022-05-05 14091078 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-05-31 14091078 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-05-31 14091078 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-05-31 14091078 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-05-31 14091078 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-05-31 14091078 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-05-31 14091078 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-05-31 14091078 frs-core:ProvisionsForImpairmentInvestments 2023-05-31 14091078 frs-core:ListedExchangeTraded 2023-05-31 14091078 frs-core:ListedExchangeTraded 2022-05-05 14091078 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-05-05 14091078 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-05-31 14091078 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-05-31 14091078 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-05-31 14091078 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-05-31 14091078 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-05-31 14091078 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-05-31 14091078 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-05-31 14091078 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-05-05 14091078 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-05-31 14091078 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-05-31 14091078 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-05-31 14091078 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-05-31 14091078 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-05-31 14091078 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-05-31 14091078 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-05-31 14091078 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-05-31 14091078 frs-core:UnlistedNon-exchangeTraded 2023-05-31 14091078 frs-core:UnlistedNon-exchangeTraded 2022-05-05 14091078 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-05-05 14091078 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-31 14091078 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-31 14091078 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-31 14091078 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-31 14091078 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-31 14091078 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-31 14091078 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-05-31 14091078 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-05 14091078 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-31 14091078 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-31 14091078 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-31 14091078 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-31 14091078 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-05-31 14091078 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-31 14091078 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-31 14091078 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-31 14091078 dpl-frs:CostSales 2022-05-06 2023-05-31 14091078 dpl-frs:CostSales 2022-05-05 14091078 dpl-frs:CostSales 2023-05-31 14091078 dpl-frs:DistributionCosts 2022-05-06 2023-05-31 14091078 dpl-frs:AdministrativeExpenses 2022-05-06 2023-05-31 14091078 frs-bus:Director1 2022-05-06 2023-05-31 14091078 frs-bus:Director1 2022-05-05 14091078 frs-bus:Director1 2023-05-31 14091078 1 2022-05-06 2023-05-31 14091078 frs-core:CurrentFinancialInstruments 1 2023-05-31 14091078 frs-core:Non-currentFinancialInstruments 1 2023-05-31 14091078 2 2022-05-06 2023-05-31 14091078 frs-core:CurrentFinancialInstruments 2 2023-05-31 14091078 frs-core:Non-currentFinancialInstruments 2 2023-05-31 14091078 3 2022-05-06 2023-05-31 14091078 frs-core:CurrentFinancialInstruments 3 2023-05-31 14091078 frs-core:Non-currentFinancialInstruments 3 2023-05-31 14091078 4 2022-05-06 2023-05-31 14091078 frs-core:CurrentFinancialInstruments 4 2023-05-31 14091078 frs-core:Non-currentFinancialInstruments 4 2023-05-31 14091078 5 2022-05-06 2023-05-31 14091078 frs-core:CurrentFinancialInstruments 5 2023-05-31 14091078 frs-core:Non-currentFinancialInstruments 5 2023-05-31 14091078 6 2022-05-06 2023-05-31 14091078 frs-core:CurrentFinancialInstruments 6 2023-05-31 14091078 frs-core:Non-currentFinancialInstruments 6 2023-05-31 14091078 7 2022-05-06 2023-05-31 14091078 frs-core:CurrentFinancialInstruments 7 2023-05-31 14091078 frs-core:Non-currentFinancialInstruments 7 2023-05-31 14091078 8 2022-05-06 2023-05-31 14091078 frs-core:CurrentFinancialInstruments 8 2023-05-31 14091078 frs-core:Non-currentFinancialInstruments 8 2023-05-31 14091078 9 2022-05-06 2023-05-31 14091078 frs-core:CurrentFinancialInstruments 9 2023-05-31 14091078 frs-core:Non-currentFinancialInstruments 9 2023-05-31 14091078 10 2022-05-06 2023-05-31 14091078 frs-core:CurrentFinancialInstruments 10 2023-05-31 14091078 frs-core:Non-currentFinancialInstruments 10 2023-05-31 14091078 11 2022-05-06 2023-05-31 14091078 frs-core:CurrentFinancialInstruments 11 2023-05-31 14091078 frs-core:Non-currentFinancialInstruments 11 2023-05-31 14091078 12 2022-05-06 2023-05-31 14091078 frs-core:CurrentFinancialInstruments 12 2023-05-31 14091078 frs-core:Non-currentFinancialInstruments 12 2023-05-31 14091078 13 2022-05-06 2023-05-31 14091078 frs-core:CurrentFinancialInstruments 13 2023-05-31 14091078 frs-core:Non-currentFinancialInstruments 13 2023-05-31 14091078 14 2022-05-06 2023-05-31 14091078 frs-core:CurrentFinancialInstruments 14 2023-05-31 14091078 frs-core:Non-currentFinancialInstruments 14 2023-05-31 14091078 15 2022-05-06 2023-05-31 14091078 frs-core:CurrentFinancialInstruments 15 2023-05-31 14091078 frs-core:Non-currentFinancialInstruments 15 2023-05-31 14091078 16 2022-05-06 2023-05-31 14091078 frs-core:CurrentFinancialInstruments 16 2023-05-31 14091078 frs-core:Non-currentFinancialInstruments 16 2023-05-31 14091078 17 2022-05-06 2023-05-31 14091078 frs-core:CurrentFinancialInstruments 17 2023-05-31 14091078 frs-core:Non-currentFinancialInstruments 17 2023-05-31 14091078 18 2022-05-06 2023-05-31 14091078 frs-core:CurrentFinancialInstruments 18 2023-05-31 14091078 frs-core:Non-currentFinancialInstruments 18 2023-05-31 14091078 19 2022-05-06 2023-05-31 14091078 frs-core:CurrentFinancialInstruments 19 2023-05-31 14091078 frs-core:Non-currentFinancialInstruments 19 2023-05-31 14091078 20 2022-05-06 2023-05-31 14091078 frs-core:CurrentFinancialInstruments 20 2023-05-31 14091078 frs-core:Non-currentFinancialInstruments 20 2023-05-31 14091078 dpl-frs:Item1 2022-05-06 2023-05-31 14091078 dpl-frs:Item1 2022-05-05 14091078 dpl-frs:Item1 2023-05-31 14091078 dpl-frs:CostSales dpl-frs:Item1 2022-05-06 2023-05-31 14091078 dpl-frs:CostSales dpl-frs:Item1 2022-05-05 14091078 dpl-frs:CostSales dpl-frs:Item1 2023-05-31 14091078 dpl-frs:DistributionCosts dpl-frs:Item1 2022-05-06 2023-05-31 14091078 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-05-06 2023-05-31 14091078 dpl-frs:Item2 2022-05-06 2023-05-31 14091078 dpl-frs:Item2 2022-05-05 14091078 dpl-frs:Item2 2023-05-31 14091078 dpl-frs:CostSales dpl-frs:Item2 2022-05-06 2023-05-31 14091078 dpl-frs:CostSales dpl-frs:Item2 2022-05-05 14091078 dpl-frs:CostSales dpl-frs:Item2 2023-05-31 14091078 dpl-frs:DistributionCosts dpl-frs:Item2 2022-05-06 2023-05-31 14091078 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-05-06 2023-05-31 14091078 dpl-frs:Item3 2022-05-06 2023-05-31 14091078 dpl-frs:Item3 2022-05-05 14091078 dpl-frs:Item3 2023-05-31 14091078 dpl-frs:CostSales dpl-frs:Item3 2022-05-06 2023-05-31 14091078 dpl-frs:CostSales dpl-frs:Item3 2022-05-05 14091078 dpl-frs:CostSales dpl-frs:Item3 2023-05-31 14091078 dpl-frs:DistributionCosts dpl-frs:Item3 2022-05-06 2023-05-31 14091078 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-05-06 2023-05-31 14091078 dpl-frs:Item4 2022-05-06 2023-05-31 14091078 dpl-frs:Item4 2022-05-05 14091078 dpl-frs:Item4 2023-05-31 14091078 dpl-frs:CostSales dpl-frs:Item4 2022-05-06 2023-05-31 14091078 dpl-frs:CostSales dpl-frs:Item4 2022-05-05 14091078 dpl-frs:CostSales dpl-frs:Item4 2023-05-31 14091078 dpl-frs:DistributionCosts dpl-frs:Item4 2022-05-06 2023-05-31 14091078 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-05-06 2023-05-31 14091078 dpl-frs:Item5 2022-05-06 2023-05-31 14091078 dpl-frs:Item5 2022-05-05 14091078 dpl-frs:Item5 2023-05-31 14091078 dpl-frs:CostSales dpl-frs:Item5 2022-05-06 2023-05-31 14091078 dpl-frs:CostSales dpl-frs:Item5 2022-05-05 14091078 dpl-frs:CostSales dpl-frs:Item5 2023-05-31 14091078 dpl-frs:DistributionCosts dpl-frs:Item5 2022-05-06 2023-05-31 14091078 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-05-06 2023-05-31 14091078 dpl-frs:Item6 2022-05-06 2023-05-31 14091078 dpl-frs:Item6 2022-05-05 14091078 dpl-frs:Item6 2023-05-31 14091078 dpl-frs:CostSales dpl-frs:Item6 2022-05-06 2023-05-31 14091078 dpl-frs:CostSales dpl-frs:Item6 2022-05-05 14091078 dpl-frs:CostSales dpl-frs:Item6 2023-05-31 14091078 dpl-frs:DistributionCosts dpl-frs:Item6 2022-05-06 2023-05-31 14091078 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-05-06 2023-05-31 14091078 dpl-frs:Item7 2022-05-06 2023-05-31 14091078 dpl-frs:Item7 2022-05-05 14091078 dpl-frs:Item7 2023-05-31 14091078 dpl-frs:CostSales dpl-frs:Item7 2022-05-06 2023-05-31 14091078 dpl-frs:CostSales dpl-frs:Item7 2022-05-05 14091078 dpl-frs:CostSales dpl-frs:Item7 2023-05-31 14091078 dpl-frs:DistributionCosts dpl-frs:Item7 2022-05-06 2023-05-31 14091078 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-05-06 2023-05-31 14091078 dpl-frs:Item8 2022-05-06 2023-05-31 14091078 dpl-frs:Item8 2022-05-05 14091078 dpl-frs:Item8 2023-05-31 14091078 dpl-frs:CostSales dpl-frs:Item8 2022-05-06 2023-05-31 14091078 dpl-frs:CostSales dpl-frs:Item8 2022-05-05 14091078 dpl-frs:CostSales dpl-frs:Item8 2023-05-31 14091078 dpl-frs:DistributionCosts dpl-frs:Item8 2022-05-06 2023-05-31 14091078 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-05-06 2023-05-31 14091078 dpl-frs:Item9 2022-05-06 2023-05-31 14091078 dpl-frs:Item9 2022-05-05 14091078 dpl-frs:Item9 2023-05-31 14091078 dpl-frs:CostSales dpl-frs:Item9 2022-05-06 2023-05-31 14091078 dpl-frs:CostSales dpl-frs:Item9 2022-05-05 14091078 dpl-frs:CostSales dpl-frs:Item9 2023-05-31 14091078 dpl-frs:DistributionCosts dpl-frs:Item9 2022-05-06 2023-05-31 14091078 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-05-06 2023-05-31 14091078 dpl-frs:Item10 2022-05-06 2023-05-31 14091078 dpl-frs:Item10 2022-05-05 14091078 dpl-frs:Item10 2023-05-31 14091078 dpl-frs:CostSales dpl-frs:Item10 2022-05-06 2023-05-31 14091078 dpl-frs:CostSales dpl-frs:Item10 2022-05-05 14091078 dpl-frs:CostSales dpl-frs:Item10 2023-05-31 14091078 dpl-frs:DistributionCosts dpl-frs:Item10 2022-05-06 2023-05-31 14091078 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-05-06 2023-05-31 14091078 dpl-frs:Item11 2022-05-06 2023-05-31 14091078 dpl-frs:Item11 2022-05-05 14091078 dpl-frs:Item11 2023-05-31 14091078 dpl-frs:CostSales dpl-frs:Item11 2022-05-06 2023-05-31 14091078 dpl-frs:CostSales dpl-frs:Item11 2022-05-05 14091078 dpl-frs:CostSales dpl-frs:Item11 2023-05-31 14091078 dpl-frs:DistributionCosts dpl-frs:Item11 2022-05-06 2023-05-31 14091078 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-05-06 2023-05-31 14091078 dpl-frs:Item12 2022-05-06 2023-05-31 14091078 dpl-frs:Item12 2022-05-05 14091078 dpl-frs:Item12 2023-05-31 14091078 dpl-frs:CostSales dpl-frs:Item12 2022-05-06 2023-05-31 14091078 dpl-frs:CostSales dpl-frs:Item12 2022-05-05 14091078 dpl-frs:CostSales dpl-frs:Item12 2023-05-31 14091078 dpl-frs:DistributionCosts dpl-frs:Item12 2022-05-06 2023-05-31 14091078 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-05-06 2023-05-31 14091078 1 2022-05-06 2023-05-31 14091078 frs-countries:EnglandWales 2022-05-06 2023-05-31
Registered number: 14091078
Turnbull, Bell & Associates Ltd
Unaudited Financial Statements
For the Period 6 May 2022 to 31 May 2023
LK & Associates Limited
Unaudited Financial Statements
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 14091078
31 May 2023
Notes £ £
FIXED ASSETS
Tangible Assets 4 97
97
CURRENT ASSETS
Debtors 5 804
Cash at bank and in hand 44,929
45,733
Creditors: Amounts Falling Due Within One Year 6 (15,072 )
NET CURRENT ASSETS (LIABILITIES) 30,661
TOTAL ASSETS LESS CURRENT LIABILITIES 30,758
NET ASSETS 30,758
CAPITAL AND RESERVES
Called up share capital 7 100
Profit and Loss Account 30,658
SHAREHOLDERS' FUNDS 30,758
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 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
M N Turnbull
Director
06/02/2024
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
Turnbull, Bell & Associates Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14091078 . The registered office is 2a High Street, Thames Ditton, KT7 0RY.
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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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 33% on cost
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: 1
1
Page 2
Page 3
4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 6 May 2022 -
Additions 130
As at 31 May 2023 130
Depreciation
As at 6 May 2022 -
Provided during the period 33
As at 31 May 2023 33
Net Book Value
As at 31 May 2023 97
As at 6 May 2022 -
5. Debtors
31 May 2023
£
Due within one year
Prepayments and accrued income 804
804
6. Creditors: Amounts Falling Due Within One Year
31 May 2023
£
Corporation tax 10,843
Director's loan account 4,229
15,072
7. Share Capital
31 May 2023
£
Allotted, Called up and fully paid 100
Page 3