Acorah Software Products - Accounts Production 14.3.260 false true false 7 June 2022 30 June 2023 30 June 2023 14155028 Mr William Musa iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14155028 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-06-06 14155028 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-06-30 14155028 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-06-30 14155028 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-06-30 14155028 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-06-07 2023-06-30 14155028 frs-core:AllSubsidiaries 2022-06-07 2023-06-30 14155028 frs-core:KeyManagementPersonnel 2022-06-07 2023-06-30 14155028 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-06-07 2023-06-30 14155028 frs-core:OtherRelatedParties 2022-06-07 2023-06-30 14155028 2022-06-06 14155028 2023-06-30 14155028 2022-06-07 2023-06-30 14155028 frs-core:CurrentFinancialInstruments 2023-06-30 14155028 frs-core:CurrentFinancialInstruments 2022-06-07 2023-06-30 14155028 frs-core:Non-currentFinancialInstruments 2023-06-30 14155028 frs-core:Non-currentFinancialInstruments 2022-06-07 2023-06-30 14155028 frs-core:CurrentFinancialInstruments 2022-06-07 2023-06-30 14155028 frs-core:CurrentFinancialInstruments 2023-06-30 14155028 frs-core:AfterOneYear 2022-06-07 2023-06-30 14155028 frs-core:BetweenOneFiveYears 2022-06-07 2023-06-30 14155028 frs-core:BetweenOneFiveYears 2023-06-30 14155028 frs-core:ComputerEquipment 2023-06-30 14155028 frs-core:ComputerEquipment 2022-06-07 2023-06-30 14155028 frs-core:ComputerEquipment 2022-06-06 14155028 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-06-30 14155028 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-06-07 2023-06-30 14155028 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-06-06 14155028 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-06-30 14155028 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-06-07 2023-06-30 14155028 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-06-06 14155028 frs-core:FurnitureFittings 2023-06-30 14155028 frs-core:FurnitureFittings 2022-06-07 2023-06-30 14155028 frs-core:FurnitureFittings 2022-06-06 14155028 frs-core:NetGoodwill 2023-06-30 14155028 frs-core:NetGoodwill 2022-06-07 2023-06-30 14155028 frs-core:NetGoodwill 2022-06-06 14155028 frs-core:InvestmentPropertyIncludedWithinPPE 2023-06-30 14155028 frs-core:InvestmentPropertyIncludedWithinPPE 2022-06-07 2023-06-30 14155028 frs-core:InvestmentPropertyIncludedWithinPPE 2022-06-06 14155028 frs-core:LandBuildings 2023-06-30 14155028 frs-core:LandBuildings 2022-06-07 2023-06-30 14155028 frs-core:LandBuildings 2022-06-06 14155028 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-06-30 14155028 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-06-07 2023-06-30 14155028 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-06-06 14155028 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-06-30 14155028 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-06-07 2023-06-30 14155028 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-06-06 14155028 frs-core:MoreThanFiveYears 2022-06-07 2023-06-30 14155028 frs-core:MoreThanFiveYears 2023-06-30 14155028 frs-core:MotorVehicles 2023-06-30 14155028 frs-core:MotorVehicles 2022-06-07 2023-06-30 14155028 frs-core:MotorVehicles 2022-06-06 14155028 frs-core:OtherResidualIntangibleAssets 2023-06-30 14155028 frs-core:OtherResidualIntangibleAssets 2022-06-07 2023-06-30 14155028 frs-core:OtherResidualIntangibleAssets 2022-06-06 14155028 frs-core:PlantMachinery 2023-06-30 14155028 frs-core:PlantMachinery 2022-06-07 2023-06-30 14155028 frs-core:PlantMachinery 2022-06-06 14155028 frs-core:Secured 2023-06-30 14155028 frs-core:Unsecured 2023-06-30 14155028 frs-core:WithinOneYear 2022-06-07 2023-06-30 14155028 frs-core:WithinOneYear 2023-06-30 14155028 frs-core:CapitalRedemptionReserve 2022-06-07 2023-06-30 14155028 frs-core:CapitalRedemptionReserve 2022-06-06 14155028 frs-core:CapitalRedemptionReserve 2023-06-30 14155028 frs-core:OtherReservesSubtotal 2022-06-07 2023-06-30 14155028 frs-core:OtherReservesSubtotal 2022-06-06 14155028 frs-core:OtherReservesSubtotal 2023-06-30 14155028 frs-core:RevaluationReserve 2022-06-07 2023-06-30 14155028 frs-core:RevaluationReserve 2022-06-06 14155028 frs-core:RevaluationReserve 2023-06-30 14155028 frs-core:SharePremium 2022-06-07 2023-06-30 14155028 frs-core:SharePremium 2022-06-06 14155028 frs-core:SharePremium 2023-06-30 14155028 frs-core:ShareCapital 2022-06-07 2023-06-30 14155028 frs-core:ShareCapital 2022-06-06 14155028 frs-core:ShareCapital 2023-06-30 14155028 frs-core:RetainedEarningsAccumulatedLosses 2022-06-07 2023-06-30 14155028 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-06-06 14155028 frs-core:RetainedEarningsAccumulatedLosses 2023-06-30 14155028 frs-core:RetainedEarningsAccumulatedLosses 2022-06-06 14155028 frs-core:RetainedEarningsAccumulatedLosses 2023-06-30 14155028 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-06-06 14155028 frs-countries:UnitedKingdom 2022-06-07 2023-06-30 14155028 frs-countries:Europe 2022-06-07 2023-06-30 14155028 frs-countries:NorthAmerica 2022-06-07 2023-06-30 14155028 frs-countries:SouthAmerica 2022-06-07 2023-06-30 14155028 frs-countries:Asia 2022-06-07 2023-06-30 14155028 frs-countries:RestWorldOutsideUK 2022-06-07 2023-06-30 14155028 frs-bus:HighestPaidDirector 2022-06-07 2023-06-30 14155028 frs-bus:PrivateLimitedCompanyLtd 2022-06-07 2023-06-30 14155028 frs-bus:CompanyLimitedByGuarantee 2022-06-07 2023-06-30 14155028 frs-bus:LimitedLiabilityPartnershipLLP 2022-06-07 2023-06-30 14155028 frs-bus:LimitedLiabilityPartnershipsSORP 2022-06-07 2023-06-30 14155028 frs-bus:FullAccounts 2022-06-07 2023-06-30 14155028 frs-bus:FilletedAccounts 2022-06-07 2023-06-30 14155028 frs-bus:AbridgedAccounts 2022-06-07 2023-06-30 14155028 frs-bus:FRS102 2022-06-07 2023-06-30 14155028 frs-bus:MediumEntities 2022-06-07 2023-06-30 14155028 frs-bus:SmallEntities 2022-06-07 2023-06-30 14155028 frs-bus:EntityHasNeverTraded 2022-06-07 2023-06-30 14155028 frs-bus:EntityNoLongerTradingButTradedInPast 2022-06-07 2023-06-30 14155028 frs-bus:Audited 2022-06-07 2023-06-30 14155028 frs-bus:AuditExempt-NoAccountantsReport 2022-06-07 2023-06-30 14155028 frs-bus:AuditExemptWithAccountantsReport 2022-06-07 2023-06-30 14155028 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-06-07 2023-06-30 14155028 frs-bus:LargeCompaniesRegimeForAccounts 2022-06-07 2023-06-30 14155028 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-06-07 2023-06-30 14155028 frs-bus:SmallCompaniesRegimeForAccounts 2022-06-07 2023-06-30 14155028 frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-06-07 2023-06-30 14155028 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-06-07 2023-06-30 14155028 frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-06-07 2023-06-30 14155028 frs-bus:OrdinaryShareClass1 2022-06-07 2023-06-30 14155028 frs-bus:OrdinaryShareClass1 2022-06-06 14155028 frs-bus:OrdinaryShareClass1 2023-06-30 14155028 frs-bus:OrdinaryShareClass2 2022-06-07 2023-06-30 14155028 frs-bus:OrdinaryShareClass2 2022-06-06 14155028 frs-bus:OrdinaryShareClass2 2023-06-30 14155028 frs-bus:OrdinaryShareClass3 2022-06-07 2023-06-30 14155028 frs-bus:OrdinaryShareClass3 2022-06-06 14155028 frs-bus:OrdinaryShareClass3 2023-06-30 14155028 frs-bus:OrdinaryShareClass4 2022-06-07 2023-06-30 14155028 frs-bus:OrdinaryShareClass4 2022-06-06 14155028 frs-bus:OrdinaryShareClass4 2023-06-30 14155028 frs-bus:OrdinaryShareClass5 2022-06-07 2023-06-30 14155028 frs-bus:OrdinaryShareClass5 2022-06-06 14155028 frs-bus:OrdinaryShareClass5 2023-06-30 14155028 frs-bus:PreferenceShareClass1 2022-06-07 2023-06-30 14155028 frs-bus:PreferenceShareClass1 2022-06-06 14155028 frs-bus:PreferenceShareClass1 2023-06-30 14155028 frs-bus:PreferenceShareClass2 2022-06-07 2023-06-30 14155028 frs-bus:PreferenceShareClass2 2022-06-06 14155028 frs-bus:PreferenceShareClass2 2023-06-30 14155028 frs-bus:PreferenceShareClass3 2022-06-07 2023-06-30 14155028 frs-bus:PreferenceShareClass3 2022-06-06 14155028 frs-bus:PreferenceShareClass3 2023-06-30 14155028 frs-bus:PreferenceShareClass4 2022-06-07 2023-06-30 14155028 frs-bus:PreferenceShareClass4 2022-06-06 14155028 frs-bus:PreferenceShareClass4 2023-06-30 14155028 frs-bus:PreferenceShareClass5 2022-06-07 2023-06-30 14155028 frs-bus:PreferenceShareClass5 2022-06-06 14155028 frs-bus:PreferenceShareClass5 2023-06-30 14155028 1 2022-06-07 2023-06-30 14155028 1 2023-06-30 14155028 1 2022-06-07 2023-06-30 14155028 frs-core:LeasedAssets 2022-06-07 2023-06-30 14155028 frs-core:OwnedAssets 2022-06-07 2023-06-30 14155028 frs-core:CurrencyRisk 2022-06-07 2023-06-30 14155028 frs-core:MarketRisk 2022-06-07 2023-06-30 14155028 frs-core:InterestRateRisk 2022-06-07 2023-06-30 14155028 frs-core:DeferredTaxation 2022-06-07 2023-06-30 14155028 frs-core:DeferredTaxation 2022-06-06 14155028 frs-core:DeferredTaxation 2023-06-30 14155028 frs-core:OtherProvisionsContingentLiabilities 2022-06-07 2023-06-30 14155028 frs-core:OtherProvisionsContingentLiabilities 2022-06-06 14155028 frs-core:OtherProvisionsContingentLiabilities 2023-06-30 14155028 frs-core:ProvisionsDeferredTax 2023-06-30 14155028 frs-core:OtherDeferredTax 2023-06-30 14155028 frs-core:AcceleratedTaxDepreciationDeferredTax 2023-06-30 14155028 frs-core:TaxLossesCarry-forwardsDeferredTax 2023-06-30 14155028 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-06-30 14155028 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-06-07 2023-06-30 14155028 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-06-06 14155028 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-06-30 14155028 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-06-07 2023-06-30 14155028 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-06-06 14155028 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-06-30 14155028 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-06-07 2023-06-30 14155028 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-06-06 14155028 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-06-30 14155028 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-06-30 14155028 frs-core:RevaluationInvestmentPropertyDeferredTax 2023-06-30 14155028 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-06-30 14155028 frs-core:OtherPost-employmentBenefitsDeferredTax 2023-06-30 14155028 frs-core:Share-basedPaymentsDeferredTax 2023-06-30 14155028 frs-core:TaxCreditsDeferredTax 2023-06-30 14155028 frs-core:CostValuation 2022-06-06 14155028 frs-core:AdditionsToInvestments 2023-06-30 14155028 frs-core:DisposalsRepaymentsInvestments 2023-06-30 14155028 frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-06-30 14155028 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-06-30 14155028 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-06-30 14155028 frs-core:OtherIncreaseDecreaseInInvestments 2023-06-30 14155028 frs-core:CostValuation 2023-06-30 14155028 frs-core:ProvisionsForImpairmentInvestments 2022-06-06 14155028 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-06-30 14155028 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-06-30 14155028 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-06-30 14155028 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-06-30 14155028 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-06-30 14155028 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-06-30 14155028 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-06-30 14155028 frs-core:ProvisionsForImpairmentInvestments 2023-06-30 14155028 frs-core:ListedExchangeTraded 2023-06-30 14155028 frs-core:ListedExchangeTraded 2022-06-06 14155028 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-06-06 14155028 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-06-30 14155028 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-06-30 14155028 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-06-30 14155028 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-06-30 14155028 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-06-30 14155028 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-06-30 14155028 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-06-30 14155028 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-06 14155028 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 14155028 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 14155028 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 14155028 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 14155028 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-06-30 14155028 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 14155028 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 14155028 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 14155028 frs-core:UnlistedNon-exchangeTraded 2023-06-30 14155028 frs-core:UnlistedNon-exchangeTraded 2022-06-06 14155028 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-06-06 14155028 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 14155028 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 14155028 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 14155028 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 14155028 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 14155028 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 14155028 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-06-30 14155028 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-06 14155028 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 14155028 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 14155028 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 14155028 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 14155028 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-06-30 14155028 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 14155028 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 14155028 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 14155028 dpl-frs:CostSales 2022-06-07 2023-06-30 14155028 dpl-frs:CostSales 2022-06-06 14155028 dpl-frs:CostSales 2023-06-30 14155028 dpl-frs:DistributionCosts 2022-06-07 2023-06-30 14155028 dpl-frs:AdministrativeExpenses 2022-06-07 2023-06-30 14155028 frs-bus:Director1 2022-06-07 2023-06-30 14155028 frs-bus:Director1 2022-06-06 14155028 frs-bus:Director1 2023-06-30 14155028 1 2022-06-07 2023-06-30 14155028 frs-core:CurrentFinancialInstruments 1 2023-06-30 14155028 frs-core:Non-currentFinancialInstruments 1 2023-06-30 14155028 2 2022-06-07 2023-06-30 14155028 frs-core:CurrentFinancialInstruments 2 2023-06-30 14155028 frs-core:Non-currentFinancialInstruments 2 2023-06-30 14155028 3 2022-06-07 2023-06-30 14155028 frs-core:CurrentFinancialInstruments 3 2023-06-30 14155028 frs-core:Non-currentFinancialInstruments 3 2023-06-30 14155028 4 2022-06-07 2023-06-30 14155028 frs-core:CurrentFinancialInstruments 4 2023-06-30 14155028 frs-core:Non-currentFinancialInstruments 4 2023-06-30 14155028 5 2022-06-07 2023-06-30 14155028 frs-core:CurrentFinancialInstruments 5 2023-06-30 14155028 frs-core:Non-currentFinancialInstruments 5 2023-06-30 14155028 6 2022-06-07 2023-06-30 14155028 frs-core:CurrentFinancialInstruments 6 2023-06-30 14155028 frs-core:Non-currentFinancialInstruments 6 2023-06-30 14155028 7 2022-06-07 2023-06-30 14155028 frs-core:CurrentFinancialInstruments 7 2023-06-30 14155028 frs-core:Non-currentFinancialInstruments 7 2023-06-30 14155028 8 2022-06-07 2023-06-30 14155028 frs-core:CurrentFinancialInstruments 8 2023-06-30 14155028 frs-core:Non-currentFinancialInstruments 8 2023-06-30 14155028 9 2022-06-07 2023-06-30 14155028 frs-core:CurrentFinancialInstruments 9 2023-06-30 14155028 frs-core:Non-currentFinancialInstruments 9 2023-06-30 14155028 10 2022-06-07 2023-06-30 14155028 frs-core:CurrentFinancialInstruments 10 2023-06-30 14155028 frs-core:Non-currentFinancialInstruments 10 2023-06-30 14155028 11 2022-06-07 2023-06-30 14155028 frs-core:CurrentFinancialInstruments 11 2023-06-30 14155028 frs-core:Non-currentFinancialInstruments 11 2023-06-30 14155028 12 2022-06-07 2023-06-30 14155028 frs-core:CurrentFinancialInstruments 12 2023-06-30 14155028 frs-core:Non-currentFinancialInstruments 12 2023-06-30 14155028 13 2022-06-07 2023-06-30 14155028 frs-core:CurrentFinancialInstruments 13 2023-06-30 14155028 frs-core:Non-currentFinancialInstruments 13 2023-06-30 14155028 14 2022-06-07 2023-06-30 14155028 frs-core:CurrentFinancialInstruments 14 2023-06-30 14155028 frs-core:Non-currentFinancialInstruments 14 2023-06-30 14155028 15 2022-06-07 2023-06-30 14155028 frs-core:CurrentFinancialInstruments 15 2023-06-30 14155028 frs-core:Non-currentFinancialInstruments 15 2023-06-30 14155028 16 2022-06-07 2023-06-30 14155028 frs-core:CurrentFinancialInstruments 16 2023-06-30 14155028 frs-core:Non-currentFinancialInstruments 16 2023-06-30 14155028 17 2022-06-07 2023-06-30 14155028 frs-core:CurrentFinancialInstruments 17 2023-06-30 14155028 frs-core:Non-currentFinancialInstruments 17 2023-06-30 14155028 18 2022-06-07 2023-06-30 14155028 frs-core:CurrentFinancialInstruments 18 2023-06-30 14155028 frs-core:Non-currentFinancialInstruments 18 2023-06-30 14155028 19 2022-06-07 2023-06-30 14155028 frs-core:CurrentFinancialInstruments 19 2023-06-30 14155028 frs-core:Non-currentFinancialInstruments 19 2023-06-30 14155028 20 2022-06-07 2023-06-30 14155028 frs-core:CurrentFinancialInstruments 20 2023-06-30 14155028 frs-core:Non-currentFinancialInstruments 20 2023-06-30 14155028 dpl-frs:Item1 2022-06-07 2023-06-30 14155028 dpl-frs:Item1 2022-06-06 14155028 dpl-frs:Item1 2023-06-30 14155028 dpl-frs:CostSales dpl-frs:Item1 2022-06-07 2023-06-30 14155028 dpl-frs:CostSales dpl-frs:Item1 2022-06-06 14155028 dpl-frs:CostSales dpl-frs:Item1 2023-06-30 14155028 dpl-frs:DistributionCosts dpl-frs:Item1 2022-06-07 2023-06-30 14155028 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-06-07 2023-06-30 14155028 dpl-frs:Item2 2022-06-07 2023-06-30 14155028 dpl-frs:Item2 2022-06-06 14155028 dpl-frs:Item2 2023-06-30 14155028 dpl-frs:CostSales dpl-frs:Item2 2022-06-07 2023-06-30 14155028 dpl-frs:CostSales dpl-frs:Item2 2022-06-06 14155028 dpl-frs:CostSales dpl-frs:Item2 2023-06-30 14155028 dpl-frs:DistributionCosts dpl-frs:Item2 2022-06-07 2023-06-30 14155028 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-06-07 2023-06-30 14155028 dpl-frs:Item3 2022-06-07 2023-06-30 14155028 dpl-frs:Item3 2022-06-06 14155028 dpl-frs:Item3 2023-06-30 14155028 dpl-frs:CostSales dpl-frs:Item3 2022-06-07 2023-06-30 14155028 dpl-frs:CostSales dpl-frs:Item3 2022-06-06 14155028 dpl-frs:CostSales dpl-frs:Item3 2023-06-30 14155028 dpl-frs:DistributionCosts dpl-frs:Item3 2022-06-07 2023-06-30 14155028 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-06-07 2023-06-30 14155028 dpl-frs:Item4 2022-06-07 2023-06-30 14155028 dpl-frs:Item4 2022-06-06 14155028 dpl-frs:Item4 2023-06-30 14155028 dpl-frs:CostSales dpl-frs:Item4 2022-06-07 2023-06-30 14155028 dpl-frs:CostSales dpl-frs:Item4 2022-06-06 14155028 dpl-frs:CostSales dpl-frs:Item4 2023-06-30 14155028 dpl-frs:DistributionCosts dpl-frs:Item4 2022-06-07 2023-06-30 14155028 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-06-07 2023-06-30 14155028 dpl-frs:Item5 2022-06-07 2023-06-30 14155028 dpl-frs:Item5 2022-06-06 14155028 dpl-frs:Item5 2023-06-30 14155028 dpl-frs:CostSales dpl-frs:Item5 2022-06-07 2023-06-30 14155028 dpl-frs:CostSales dpl-frs:Item5 2022-06-06 14155028 dpl-frs:CostSales dpl-frs:Item5 2023-06-30 14155028 dpl-frs:DistributionCosts dpl-frs:Item5 2022-06-07 2023-06-30 14155028 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-06-07 2023-06-30 14155028 dpl-frs:Item6 2022-06-07 2023-06-30 14155028 dpl-frs:Item6 2022-06-06 14155028 dpl-frs:Item6 2023-06-30 14155028 dpl-frs:CostSales dpl-frs:Item6 2022-06-07 2023-06-30 14155028 dpl-frs:CostSales dpl-frs:Item6 2022-06-06 14155028 dpl-frs:CostSales dpl-frs:Item6 2023-06-30 14155028 dpl-frs:DistributionCosts dpl-frs:Item6 2022-06-07 2023-06-30 14155028 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-06-07 2023-06-30 14155028 dpl-frs:Item7 2022-06-07 2023-06-30 14155028 dpl-frs:Item7 2022-06-06 14155028 dpl-frs:Item7 2023-06-30 14155028 dpl-frs:CostSales dpl-frs:Item7 2022-06-07 2023-06-30 14155028 dpl-frs:CostSales dpl-frs:Item7 2022-06-06 14155028 dpl-frs:CostSales dpl-frs:Item7 2023-06-30 14155028 dpl-frs:DistributionCosts dpl-frs:Item7 2022-06-07 2023-06-30 14155028 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-06-07 2023-06-30 14155028 dpl-frs:Item8 2022-06-07 2023-06-30 14155028 dpl-frs:Item8 2022-06-06 14155028 dpl-frs:Item8 2023-06-30 14155028 dpl-frs:CostSales dpl-frs:Item8 2022-06-07 2023-06-30 14155028 dpl-frs:CostSales dpl-frs:Item8 2022-06-06 14155028 dpl-frs:CostSales dpl-frs:Item8 2023-06-30 14155028 dpl-frs:DistributionCosts dpl-frs:Item8 2022-06-07 2023-06-30 14155028 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-06-07 2023-06-30 14155028 dpl-frs:Item9 2022-06-07 2023-06-30 14155028 dpl-frs:Item9 2022-06-06 14155028 dpl-frs:Item9 2023-06-30 14155028 dpl-frs:CostSales dpl-frs:Item9 2022-06-07 2023-06-30 14155028 dpl-frs:CostSales dpl-frs:Item9 2022-06-06 14155028 dpl-frs:CostSales dpl-frs:Item9 2023-06-30 14155028 dpl-frs:DistributionCosts dpl-frs:Item9 2022-06-07 2023-06-30 14155028 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-06-07 2023-06-30 14155028 dpl-frs:Item10 2022-06-07 2023-06-30 14155028 dpl-frs:Item10 2022-06-06 14155028 dpl-frs:Item10 2023-06-30 14155028 dpl-frs:CostSales dpl-frs:Item10 2022-06-07 2023-06-30 14155028 dpl-frs:CostSales dpl-frs:Item10 2022-06-06 14155028 dpl-frs:CostSales dpl-frs:Item10 2023-06-30 14155028 dpl-frs:DistributionCosts dpl-frs:Item10 2022-06-07 2023-06-30 14155028 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-06-07 2023-06-30 14155028 dpl-frs:Item11 2022-06-07 2023-06-30 14155028 dpl-frs:Item11 2022-06-06 14155028 dpl-frs:Item11 2023-06-30 14155028 dpl-frs:CostSales dpl-frs:Item11 2022-06-07 2023-06-30 14155028 dpl-frs:CostSales dpl-frs:Item11 2022-06-06 14155028 dpl-frs:CostSales dpl-frs:Item11 2023-06-30 14155028 dpl-frs:DistributionCosts dpl-frs:Item11 2022-06-07 2023-06-30 14155028 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-06-07 2023-06-30 14155028 dpl-frs:Item12 2022-06-07 2023-06-30 14155028 dpl-frs:Item12 2022-06-06 14155028 dpl-frs:Item12 2023-06-30 14155028 dpl-frs:CostSales dpl-frs:Item12 2022-06-07 2023-06-30 14155028 dpl-frs:CostSales dpl-frs:Item12 2022-06-06 14155028 dpl-frs:CostSales dpl-frs:Item12 2023-06-30 14155028 dpl-frs:DistributionCosts dpl-frs:Item12 2022-06-07 2023-06-30 14155028 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-06-07 2023-06-30 14155028 1 2022-06-07 2023-06-30 14155028 frs-countries:EnglandWales 2022-06-07 2023-06-30
Registered number: 14155028
Aspire Clothing Limited
Unaudited Financial Statements
For the Period 7 June 2022 to 30 June 2023
Swift Accountants
Unaudited Financial Statements
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 14155028
30 June 2023
Notes £ £
CURRENT ASSETS
Cash at bank and in hand 31
31
Creditors: Amounts Falling Due Within One Year 4 (6 )
NET CURRENT ASSETS (LIABILITIES) 25
TOTAL ASSETS LESS CURRENT LIABILITIES 25
NET ASSETS 25
CAPITAL AND RESERVES
Called up share capital 5 1
Profit and Loss Account 24
SHAREHOLDERS' FUNDS 25
For the period ending 30 June 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr William Musa
Director
07/02/2024
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
Aspire Clothing Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14155028 . The registered office is 3 Chowley Court, Chowley Oak Business Park, Bolesworth Estates, Cheshire, CH3 9GA.
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 period was: NIL
-
4. Creditors: Amounts Falling Due Within One Year
30 June 2023
£
Corporation tax 6
6
Page 2
Page 3
5. Share Capital
30 June 2023
£
Allotted, Called up and fully paid 1
Page 3