Acorah Software Products - Accounts Production 14.3.260 true true 31 January 2023 1 February 2022 false 1 February 2023 31 January 2024 31 January 2024 SO304749 Mr Derek Lawson Mr Neil Mackay iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SO304749 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-01-31 SO304749 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2024-01-31 SO304749 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2024-01-31 SO304749 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2024-01-31 SO304749 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2023-02-01 2024-01-31 SO304749 frs-core:AllSubsidiaries 2023-02-01 2024-01-31 SO304749 frs-core:KeyManagementPersonnel 2023-02-01 2024-01-31 SO304749 frs-core:EntitiesControlledByKeyManagementPersonnel 2023-02-01 2024-01-31 SO304749 frs-core:OtherRelatedParties 2023-02-01 2024-01-31 SO304749 2023-01-31 SO304749 2024-01-31 SO304749 2023-02-01 2024-01-31 SO304749 frs-core:CurrentFinancialInstruments 2024-01-31 SO304749 frs-core:CurrentFinancialInstruments 2023-02-01 2024-01-31 SO304749 frs-core:Non-currentFinancialInstruments 2024-01-31 SO304749 frs-core:Non-currentFinancialInstruments 2023-02-01 2024-01-31 SO304749 frs-core:CurrentFinancialInstruments 2023-02-01 2024-01-31 SO304749 frs-core:CurrentFinancialInstruments 2024-01-31 SO304749 frs-core:AfterOneYear 2023-02-01 2024-01-31 SO304749 frs-core:BetweenOneFiveYears 2023-02-01 2024-01-31 SO304749 frs-core:BetweenOneFiveYears 2024-01-31 SO304749 frs-core:ComputerEquipment 2024-01-31 SO304749 frs-core:ComputerEquipment 2023-02-01 2024-01-31 SO304749 frs-core:ComputerEquipment 2023-01-31 SO304749 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2024-01-31 SO304749 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-02-01 2024-01-31 SO304749 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-01-31 SO304749 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-01-31 SO304749 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-02-01 2024-01-31 SO304749 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-01-31 SO304749 frs-core:FurnitureFittings 2024-01-31 SO304749 frs-core:FurnitureFittings 2023-02-01 2024-01-31 SO304749 frs-core:FurnitureFittings 2023-01-31 SO304749 frs-core:NetGoodwill 2024-01-31 SO304749 frs-core:NetGoodwill 2023-02-01 2024-01-31 SO304749 frs-core:NetGoodwill 2023-01-31 SO304749 frs-core:InvestmentPropertyIncludedWithinPPE 2024-01-31 SO304749 frs-core:InvestmentPropertyIncludedWithinPPE 2023-02-01 2024-01-31 SO304749 frs-core:InvestmentPropertyIncludedWithinPPE 2023-01-31 SO304749 frs-core:LandBuildings 2024-01-31 SO304749 frs-core:LandBuildings 2023-02-01 2024-01-31 SO304749 frs-core:LandBuildings 2023-01-31 SO304749 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-01-31 SO304749 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-02-01 2024-01-31 SO304749 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-01-31 SO304749 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-01-31 SO304749 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-02-01 2024-01-31 SO304749 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-01-31 SO304749 frs-core:MoreThanFiveYears 2023-02-01 2024-01-31 SO304749 frs-core:MoreThanFiveYears 2024-01-31 SO304749 frs-core:MotorVehicles 2024-01-31 SO304749 frs-core:MotorVehicles 2023-02-01 2024-01-31 SO304749 frs-core:MotorVehicles 2023-01-31 SO304749 frs-core:OtherResidualIntangibleAssets 2024-01-31 SO304749 frs-core:OtherResidualIntangibleAssets 2023-02-01 2024-01-31 SO304749 frs-core:OtherResidualIntangibleAssets 2023-01-31 SO304749 frs-core:PlantMachinery 2024-01-31 SO304749 frs-core:PlantMachinery 2023-02-01 2024-01-31 SO304749 frs-core:PlantMachinery 2023-01-31 SO304749 frs-core:Secured 2024-01-31 SO304749 frs-core:Unsecured 2024-01-31 SO304749 frs-core:WithinOneYear 2023-02-01 2024-01-31 SO304749 frs-core:WithinOneYear 2024-01-31 SO304749 frs-core:CapitalRedemptionReserve 2023-02-01 2024-01-31 SO304749 frs-core:CapitalRedemptionReserve 2023-01-31 SO304749 frs-core:CapitalRedemptionReserve 2024-01-31 SO304749 frs-core:OtherReservesSubtotal 2023-02-01 2024-01-31 SO304749 frs-core:OtherReservesSubtotal 2023-01-31 SO304749 frs-core:OtherReservesSubtotal 2024-01-31 SO304749 frs-core:RevaluationReserve 2023-02-01 2024-01-31 SO304749 frs-core:RevaluationReserve 2023-01-31 SO304749 frs-core:RevaluationReserve 2024-01-31 SO304749 frs-core:SharePremium 2023-02-01 2024-01-31 SO304749 frs-core:SharePremium 2023-01-31 SO304749 frs-core:SharePremium 2024-01-31 SO304749 frs-core:ShareCapital 2023-02-01 2024-01-31 SO304749 frs-core:ShareCapital 2023-01-31 SO304749 frs-core:ShareCapital 2024-01-31 SO304749 frs-core:RetainedEarningsAccumulatedLosses 2023-02-01 2024-01-31 SO304749 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2023-01-31 SO304749 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31 SO304749 frs-core:RetainedEarningsAccumulatedLosses 2023-01-31 SO304749 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31 SO304749 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2023-01-31 SO304749 frs-countries:UnitedKingdom 2023-02-01 2024-01-31 SO304749 frs-countries:Europe 2023-02-01 2024-01-31 SO304749 frs-countries:NorthAmerica 2023-02-01 2024-01-31 SO304749 frs-countries:SouthAmerica 2023-02-01 2024-01-31 SO304749 frs-countries:Asia 2023-02-01 2024-01-31 SO304749 frs-countries:RestWorldOutsideUK 2023-02-01 2024-01-31 SO304749 frs-bus:HighestPaidDirector 2023-02-01 2024-01-31 SO304749 frs-bus:PrivateLimitedCompanyLtd 2023-02-01 2024-01-31 SO304749 frs-bus:CompanyLimitedByGuarantee 2023-02-01 2024-01-31 SO304749 frs-bus:LimitedLiabilityPartnershipLLP 2023-02-01 2024-01-31 SO304749 frs-bus:LimitedLiabilityPartnershipsSORP 2023-02-01 2024-01-31 SO304749 frs-bus:FullAccounts 2023-02-01 2024-01-31 SO304749 frs-bus:FilletedAccounts 2023-02-01 2024-01-31 SO304749 frs-bus:AbridgedAccounts 2023-02-01 2024-01-31 SO304749 frs-bus:FRS102 2023-02-01 2024-01-31 SO304749 frs-bus:MediumEntities 2023-02-01 2024-01-31 SO304749 frs-bus:SmallEntities 2023-02-01 2024-01-31 SO304749 frs-bus:EntityHasNeverTraded 2023-02-01 2024-01-31 SO304749 frs-bus:EntityNoLongerTradingButTradedInPast 2023-02-01 2024-01-31 SO304749 frs-bus:Audited 2023-02-01 2024-01-31 SO304749 frs-bus:AuditExempt-NoAccountantsReport 2023-02-01 2024-01-31 SO304749 frs-bus:AuditExemptWithAccountantsReport 2023-02-01 2024-01-31 SO304749 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2023-02-01 2024-01-31 SO304749 frs-bus:LargeCompaniesRegimeForAccounts 2023-02-01 2024-01-31 SO304749 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2023-02-01 2024-01-31 SO304749 frs-bus:SmallCompaniesRegimeForAccounts 2023-02-01 2024-01-31 SO304749 frs-bus:LargeCompaniesRegimeForDirectorsReport 2023-02-01 2024-01-31 SO304749 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2023-02-01 2024-01-31 SO304749 frs-bus:SmallCompaniesRegimeForDirectorsReport 2023-02-01 2024-01-31 SO304749 frs-bus:OrdinaryShareClass1 2023-02-01 2024-01-31 SO304749 frs-bus:OrdinaryShareClass1 2023-01-31 SO304749 frs-bus:OrdinaryShareClass1 2024-01-31 SO304749 frs-bus:OrdinaryShareClass2 2023-02-01 2024-01-31 SO304749 frs-bus:OrdinaryShareClass2 2023-01-31 SO304749 frs-bus:OrdinaryShareClass2 2024-01-31 SO304749 frs-bus:OrdinaryShareClass3 2023-02-01 2024-01-31 SO304749 frs-bus:OrdinaryShareClass3 2023-01-31 SO304749 frs-bus:OrdinaryShareClass3 2024-01-31 SO304749 frs-bus:OrdinaryShareClass4 2023-02-01 2024-01-31 SO304749 frs-bus:OrdinaryShareClass4 2023-01-31 SO304749 frs-bus:OrdinaryShareClass4 2024-01-31 SO304749 frs-bus:OrdinaryShareClass5 2023-02-01 2024-01-31 SO304749 frs-bus:OrdinaryShareClass5 2023-01-31 SO304749 frs-bus:OrdinaryShareClass5 2024-01-31 SO304749 frs-bus:PreferenceShareClass1 2023-02-01 2024-01-31 SO304749 frs-bus:PreferenceShareClass1 2023-01-31 SO304749 frs-bus:PreferenceShareClass1 2024-01-31 SO304749 frs-bus:PreferenceShareClass2 2023-02-01 2024-01-31 SO304749 frs-bus:PreferenceShareClass2 2023-01-31 SO304749 frs-bus:PreferenceShareClass2 2024-01-31 SO304749 frs-bus:PreferenceShareClass3 2023-02-01 2024-01-31 SO304749 frs-bus:PreferenceShareClass3 2023-01-31 SO304749 frs-bus:PreferenceShareClass3 2024-01-31 SO304749 frs-bus:PreferenceShareClass4 2023-02-01 2024-01-31 SO304749 frs-bus:PreferenceShareClass4 2023-01-31 SO304749 frs-bus:PreferenceShareClass4 2024-01-31 SO304749 frs-bus:PreferenceShareClass5 2023-02-01 2024-01-31 SO304749 frs-bus:PreferenceShareClass5 2023-01-31 SO304749 frs-bus:PreferenceShareClass5 2024-01-31 SO304749 1 2023-02-01 2024-01-31 SO304749 1 2024-01-31 SO304749 1 2023-02-01 2024-01-31 SO304749 frs-core:LeasedAssets 2023-02-01 2024-01-31 SO304749 frs-core:OwnedAssets 2023-02-01 2024-01-31 SO304749 frs-core:CurrencyRisk 2023-02-01 2024-01-31 SO304749 frs-core:MarketRisk 2023-02-01 2024-01-31 SO304749 frs-core:InterestRateRisk 2023-02-01 2024-01-31 SO304749 frs-core:DeferredTaxation 2023-02-01 2024-01-31 SO304749 frs-core:DeferredTaxation 2023-01-31 SO304749 frs-core:DeferredTaxation 2024-01-31 SO304749 frs-core:OtherProvisionsContingentLiabilities 2023-02-01 2024-01-31 SO304749 frs-core:OtherProvisionsContingentLiabilities 2023-01-31 SO304749 frs-core:OtherProvisionsContingentLiabilities 2024-01-31 SO304749 frs-core:ProvisionsDeferredTax 2024-01-31 SO304749 frs-core:OtherDeferredTax 2024-01-31 SO304749 frs-core:AcceleratedTaxDepreciationDeferredTax 2024-01-31 SO304749 frs-core:TaxLossesCarry-forwardsDeferredTax 2024-01-31 SO304749 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2024-01-31 SO304749 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-02-01 2024-01-31 SO304749 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-01-31 SO304749 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-01-31 SO304749 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-02-01 2024-01-31 SO304749 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-01-31 SO304749 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2024-01-31 SO304749 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-02-01 2024-01-31 SO304749 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-01-31 SO304749 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2024-01-31 SO304749 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2024-01-31 SO304749 frs-core:RevaluationInvestmentPropertyDeferredTax 2024-01-31 SO304749 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2024-01-31 SO304749 frs-core:OtherPost-employmentBenefitsDeferredTax 2024-01-31 SO304749 frs-core:Share-basedPaymentsDeferredTax 2024-01-31 SO304749 frs-core:TaxCreditsDeferredTax 2024-01-31 SO304749 frs-core:CostValuation 2023-01-31 SO304749 frs-core:AdditionsToInvestments 2024-01-31 SO304749 frs-core:DisposalsRepaymentsInvestments 2024-01-31 SO304749 frs-core:RevaluationsIncreaseDecreaseInInvestments 2024-01-31 SO304749 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2024-01-31 SO304749 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2024-01-31 SO304749 frs-core:OtherIncreaseDecreaseInInvestments 2024-01-31 SO304749 frs-core:CostValuation 2024-01-31 SO304749 frs-core:ProvisionsForImpairmentInvestments 2023-01-31 SO304749 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-01-31 SO304749 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2024-01-31 SO304749 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2024-01-31 SO304749 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2024-01-31 SO304749 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2024-01-31 SO304749 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-01-31 SO304749 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-01-31 SO304749 frs-core:ProvisionsForImpairmentInvestments 2024-01-31 SO304749 frs-core:ListedExchangeTraded 2024-01-31 SO304749 frs-core:ListedExchangeTraded 2023-01-31 SO304749 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-01-31 SO304749 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2024-01-31 SO304749 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2024-01-31 SO304749 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2024-01-31 SO304749 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2024-01-31 SO304749 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2024-01-31 SO304749 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2024-01-31 SO304749 frs-core:CostValuation frs-core:ListedExchangeTraded 2024-01-31 SO304749 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-01-31 SO304749 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-01-31 SO304749 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-01-31 SO304749 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-01-31 SO304749 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-01-31 SO304749 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2024-01-31 SO304749 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-01-31 SO304749 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-01-31 SO304749 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-01-31 SO304749 frs-core:UnlistedNon-exchangeTraded 2024-01-31 SO304749 frs-core:UnlistedNon-exchangeTraded 2023-01-31 SO304749 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-01-31 SO304749 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2024-01-31 SO304749 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2024-01-31 SO304749 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2024-01-31 SO304749 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2024-01-31 SO304749 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2024-01-31 SO304749 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2024-01-31 SO304749 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-01-31 SO304749 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-01-31 SO304749 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-01-31 SO304749 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-01-31 SO304749 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-01-31 SO304749 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-01-31 SO304749 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2024-01-31 SO304749 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-01-31 SO304749 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-01-31 SO304749 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-01-31 SO304749 dpl-frs:CostSales 2023-02-01 2024-01-31 SO304749 dpl-frs:CostSales 2023-01-31 SO304749 dpl-frs:CostSales 2024-01-31 SO304749 dpl-frs:DistributionCosts 2023-02-01 2024-01-31 SO304749 dpl-frs:AdministrativeExpenses 2023-02-01 2024-01-31 SO304749 1 2023-02-01 2024-01-31 SO304749 frs-core:CurrentFinancialInstruments 1 2024-01-31 SO304749 frs-core:Non-currentFinancialInstruments 1 2024-01-31 SO304749 2 2023-02-01 2024-01-31 SO304749 frs-core:CurrentFinancialInstruments 2 2024-01-31 SO304749 frs-core:Non-currentFinancialInstruments 2 2024-01-31 SO304749 3 2023-02-01 2024-01-31 SO304749 frs-core:CurrentFinancialInstruments 3 2024-01-31 SO304749 frs-core:Non-currentFinancialInstruments 3 2024-01-31 SO304749 4 2023-02-01 2024-01-31 SO304749 frs-core:CurrentFinancialInstruments 4 2024-01-31 SO304749 frs-core:Non-currentFinancialInstruments 4 2024-01-31 SO304749 5 2023-02-01 2024-01-31 SO304749 frs-core:CurrentFinancialInstruments 5 2024-01-31 SO304749 frs-core:Non-currentFinancialInstruments 5 2024-01-31 SO304749 6 2023-02-01 2024-01-31 SO304749 frs-core:CurrentFinancialInstruments 6 2024-01-31 SO304749 frs-core:Non-currentFinancialInstruments 6 2024-01-31 SO304749 7 2023-02-01 2024-01-31 SO304749 frs-core:CurrentFinancialInstruments 7 2024-01-31 SO304749 frs-core:Non-currentFinancialInstruments 7 2024-01-31 SO304749 8 2023-02-01 2024-01-31 SO304749 frs-core:CurrentFinancialInstruments 8 2024-01-31 SO304749 frs-core:Non-currentFinancialInstruments 8 2024-01-31 SO304749 9 2023-02-01 2024-01-31 SO304749 frs-core:CurrentFinancialInstruments 9 2024-01-31 SO304749 frs-core:Non-currentFinancialInstruments 9 2024-01-31 SO304749 10 2023-02-01 2024-01-31 SO304749 frs-core:CurrentFinancialInstruments 10 2024-01-31 SO304749 frs-core:Non-currentFinancialInstruments 10 2024-01-31 SO304749 11 2023-02-01 2024-01-31 SO304749 frs-core:CurrentFinancialInstruments 11 2024-01-31 SO304749 frs-core:Non-currentFinancialInstruments 11 2024-01-31 SO304749 12 2023-02-01 2024-01-31 SO304749 frs-core:CurrentFinancialInstruments 12 2024-01-31 SO304749 frs-core:Non-currentFinancialInstruments 12 2024-01-31 SO304749 13 2023-02-01 2024-01-31 SO304749 frs-core:CurrentFinancialInstruments 13 2024-01-31 SO304749 frs-core:Non-currentFinancialInstruments 13 2024-01-31 SO304749 14 2023-02-01 2024-01-31 SO304749 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frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-01-31 SO304749 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-01-31 SO304749 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-01-31 SO304749 frs-core:RevaluationInvestmentPropertyDeferredTax 2023-01-31 SO304749 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-01-31 SO304749 frs-core:OtherPost-employmentBenefitsDeferredTax 2023-01-31 SO304749 frs-core:Share-basedPaymentsDeferredTax 2023-01-31 SO304749 frs-core:TaxCreditsDeferredTax 2023-01-31 SO304749 frs-core:CostValuation 2022-01-31 SO304749 frs-core:AdditionsToInvestments 2023-01-31 SO304749 frs-core:DisposalsRepaymentsInvestments 2023-01-31 SO304749 frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-01-31 SO304749 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-01-31 SO304749 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frs-core:ListedExchangeTraded 2023-01-31 SO304749 frs-core:ListedExchangeTraded 2022-01-31 SO304749 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-01-31 SO304749 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-01-31 SO304749 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-01-31 SO304749 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-01-31 SO304749 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-01-31 SO304749 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-01-31 SO304749 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-01-31 SO304749 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-01-31 SO304749 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-01-31 SO304749 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-01-31 SO304749 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-01-31 SO304749 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-01-31 SO304749 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-01-31 SO304749 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-01-31 SO304749 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-01-31 SO304749 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-01-31 SO304749 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-01-31 SO304749 frs-core:UnlistedNon-exchangeTraded 2023-01-31 SO304749 frs-core:UnlistedNon-exchangeTraded 2022-01-31 SO304749 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-01-31 SO304749 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-01-31 SO304749 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-01-31 SO304749 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-01-31 SO304749 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-01-31 SO304749 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-01-31 SO304749 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-01-31 SO304749 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-01-31 SO304749 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-01-31 SO304749 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-01-31 SO304749 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-01-31 SO304749 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-01-31 SO304749 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-01-31 SO304749 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-01-31 SO304749 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-01-31 SO304749 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-01-31 SO304749 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-01-31 SO304749 dpl-frs:CostSales 2022-02-01 2023-01-31 SO304749 dpl-frs:CostSales 2022-01-31 SO304749 dpl-frs:CostSales 2023-01-31 SO304749 dpl-frs:DistributionCosts 2022-02-01 2023-01-31 SO304749 dpl-frs:AdministrativeExpenses 2022-02-01 2023-01-31 SO304749 1 2022-02-01 2023-01-31 SO304749 frs-core:CurrentFinancialInstruments 1 2023-01-31 SO304749 frs-core:Non-currentFinancialInstruments 1 2023-01-31 SO304749 2 2022-02-01 2023-01-31 SO304749 frs-core:CurrentFinancialInstruments 2 2023-01-31 SO304749 frs-core:Non-currentFinancialInstruments 2 2023-01-31 SO304749 3 2022-02-01 2023-01-31 SO304749 frs-core:CurrentFinancialInstruments 3 2023-01-31 SO304749 frs-core:Non-currentFinancialInstruments 3 2023-01-31 SO304749 4 2022-02-01 2023-01-31 SO304749 frs-core:CurrentFinancialInstruments 4 2023-01-31 SO304749 frs-core:Non-currentFinancialInstruments 4 2023-01-31 SO304749 5 2022-02-01 2023-01-31 SO304749 frs-core:CurrentFinancialInstruments 5 2023-01-31 SO304749 frs-core:Non-currentFinancialInstruments 5 2023-01-31 SO304749 6 2022-02-01 2023-01-31 SO304749 frs-core:CurrentFinancialInstruments 6 2023-01-31 SO304749 frs-core:Non-currentFinancialInstruments 6 2023-01-31 SO304749 7 2022-02-01 2023-01-31 SO304749 frs-core:CurrentFinancialInstruments 7 2023-01-31 SO304749 frs-core:Non-currentFinancialInstruments 7 2023-01-31 SO304749 8 2022-02-01 2023-01-31 SO304749 frs-core:CurrentFinancialInstruments 8 2023-01-31 SO304749 frs-core:Non-currentFinancialInstruments 8 2023-01-31 SO304749 9 2022-02-01 2023-01-31 SO304749 frs-core:CurrentFinancialInstruments 9 2023-01-31 SO304749 frs-core:Non-currentFinancialInstruments 9 2023-01-31 SO304749 10 2022-02-01 2023-01-31 SO304749 frs-core:CurrentFinancialInstruments 10 2023-01-31 SO304749 frs-core:Non-currentFinancialInstruments 10 2023-01-31 SO304749 11 2022-02-01 2023-01-31 SO304749 frs-core:CurrentFinancialInstruments 11 2023-01-31 SO304749 frs-core:Non-currentFinancialInstruments 11 2023-01-31 SO304749 12 2022-02-01 2023-01-31 SO304749 frs-core:CurrentFinancialInstruments 12 2023-01-31 SO304749 frs-core:Non-currentFinancialInstruments 12 2023-01-31 SO304749 13 2022-02-01 2023-01-31 SO304749 frs-core:CurrentFinancialInstruments 13 2023-01-31 SO304749 frs-core:Non-currentFinancialInstruments 13 2023-01-31 SO304749 14 2022-02-01 2023-01-31 SO304749 frs-core:CurrentFinancialInstruments 14 2023-01-31 SO304749 frs-core:Non-currentFinancialInstruments 14 2023-01-31 SO304749 15 2022-02-01 2023-01-31 SO304749 frs-core:CurrentFinancialInstruments 15 2023-01-31 SO304749 frs-core:Non-currentFinancialInstruments 15 2023-01-31 SO304749 16 2022-02-01 2023-01-31 SO304749 frs-core:CurrentFinancialInstruments 16 2023-01-31 SO304749 frs-core:Non-currentFinancialInstruments 16 2023-01-31 SO304749 17 2022-02-01 2023-01-31 SO304749 frs-core:CurrentFinancialInstruments 17 2023-01-31 SO304749 frs-core:Non-currentFinancialInstruments 17 2023-01-31 SO304749 18 2022-02-01 2023-01-31 SO304749 frs-core:CurrentFinancialInstruments 18 2023-01-31 SO304749 frs-core:Non-currentFinancialInstruments 18 2023-01-31 SO304749 19 2022-02-01 2023-01-31 SO304749 frs-core:CurrentFinancialInstruments 19 2023-01-31 SO304749 frs-core:Non-currentFinancialInstruments 19 2023-01-31 SO304749 20 2022-02-01 2023-01-31 SO304749 frs-core:CurrentFinancialInstruments 20 2023-01-31 SO304749 frs-core:Non-currentFinancialInstruments 20 2023-01-31 SO304749 dpl-frs:Item1 2022-02-01 2023-01-31 SO304749 dpl-frs:Item1 2022-01-31 SO304749 dpl-frs:Item1 2023-01-31 SO304749 dpl-frs:CostSales dpl-frs:Item1 2022-02-01 2023-01-31 SO304749 dpl-frs:CostSales dpl-frs:Item1 2022-01-31 SO304749 dpl-frs:CostSales dpl-frs:Item1 2023-01-31 SO304749 dpl-frs:DistributionCosts dpl-frs:Item1 2022-02-01 2023-01-31 SO304749 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-02-01 2023-01-31 SO304749 dpl-frs:Item2 2022-02-01 2023-01-31 SO304749 dpl-frs:Item2 2022-01-31 SO304749 dpl-frs:Item2 2023-01-31 SO304749 dpl-frs:CostSales dpl-frs:Item2 2022-02-01 2023-01-31 SO304749 dpl-frs:CostSales dpl-frs:Item2 2022-01-31 SO304749 dpl-frs:CostSales dpl-frs:Item2 2023-01-31 SO304749 dpl-frs:DistributionCosts dpl-frs:Item2 2022-02-01 2023-01-31 SO304749 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-02-01 2023-01-31 SO304749 dpl-frs:Item3 2022-02-01 2023-01-31 SO304749 dpl-frs:Item3 2022-01-31 SO304749 dpl-frs:Item3 2023-01-31 SO304749 dpl-frs:CostSales dpl-frs:Item3 2022-02-01 2023-01-31 SO304749 dpl-frs:CostSales dpl-frs:Item3 2022-01-31 SO304749 dpl-frs:CostSales dpl-frs:Item3 2023-01-31 SO304749 dpl-frs:DistributionCosts dpl-frs:Item3 2022-02-01 2023-01-31 SO304749 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-02-01 2023-01-31 SO304749 dpl-frs:Item4 2022-02-01 2023-01-31 SO304749 dpl-frs:Item4 2022-01-31 SO304749 dpl-frs:Item4 2023-01-31 SO304749 dpl-frs:CostSales dpl-frs:Item4 2022-02-01 2023-01-31 SO304749 dpl-frs:CostSales dpl-frs:Item4 2022-01-31 SO304749 dpl-frs:CostSales dpl-frs:Item4 2023-01-31 SO304749 dpl-frs:DistributionCosts dpl-frs:Item4 2022-02-01 2023-01-31 SO304749 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-02-01 2023-01-31 SO304749 dpl-frs:Item5 2022-02-01 2023-01-31 SO304749 dpl-frs:Item5 2022-01-31 SO304749 dpl-frs:Item5 2023-01-31 SO304749 dpl-frs:CostSales dpl-frs:Item5 2022-02-01 2023-01-31 SO304749 dpl-frs:CostSales dpl-frs:Item5 2022-01-31 SO304749 dpl-frs:CostSales dpl-frs:Item5 2023-01-31 SO304749 dpl-frs:DistributionCosts dpl-frs:Item5 2022-02-01 2023-01-31 SO304749 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-02-01 2023-01-31 SO304749 dpl-frs:Item6 2022-02-01 2023-01-31 SO304749 dpl-frs:Item6 2022-01-31 SO304749 dpl-frs:Item6 2023-01-31 SO304749 dpl-frs:CostSales dpl-frs:Item6 2022-02-01 2023-01-31 SO304749 dpl-frs:CostSales dpl-frs:Item6 2022-01-31 SO304749 dpl-frs:CostSales dpl-frs:Item6 2023-01-31 SO304749 dpl-frs:DistributionCosts dpl-frs:Item6 2022-02-01 2023-01-31 SO304749 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-02-01 2023-01-31 SO304749 dpl-frs:Item7 2022-02-01 2023-01-31 SO304749 dpl-frs:Item7 2022-01-31 SO304749 dpl-frs:Item7 2023-01-31 SO304749 dpl-frs:CostSales dpl-frs:Item7 2022-02-01 2023-01-31 SO304749 dpl-frs:CostSales dpl-frs:Item7 2022-01-31 SO304749 dpl-frs:CostSales dpl-frs:Item7 2023-01-31 SO304749 dpl-frs:DistributionCosts dpl-frs:Item7 2022-02-01 2023-01-31 SO304749 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-02-01 2023-01-31 SO304749 dpl-frs:Item8 2022-02-01 2023-01-31 SO304749 dpl-frs:Item8 2022-01-31 SO304749 dpl-frs:Item8 2023-01-31 SO304749 dpl-frs:CostSales dpl-frs:Item8 2022-02-01 2023-01-31 SO304749 dpl-frs:CostSales dpl-frs:Item8 2022-01-31 SO304749 dpl-frs:CostSales dpl-frs:Item8 2023-01-31 SO304749 dpl-frs:DistributionCosts dpl-frs:Item8 2022-02-01 2023-01-31 SO304749 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-02-01 2023-01-31 SO304749 dpl-frs:Item9 2022-02-01 2023-01-31 SO304749 dpl-frs:Item9 2022-01-31 SO304749 dpl-frs:Item9 2023-01-31 SO304749 dpl-frs:CostSales dpl-frs:Item9 2022-02-01 2023-01-31 SO304749 dpl-frs:CostSales dpl-frs:Item9 2022-01-31 SO304749 dpl-frs:CostSales dpl-frs:Item9 2023-01-31 SO304749 dpl-frs:DistributionCosts dpl-frs:Item9 2022-02-01 2023-01-31 SO304749 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-02-01 2023-01-31 SO304749 dpl-frs:Item10 2022-02-01 2023-01-31 SO304749 dpl-frs:Item10 2022-01-31 SO304749 dpl-frs:Item10 2023-01-31 SO304749 dpl-frs:CostSales dpl-frs:Item10 2022-02-01 2023-01-31 SO304749 dpl-frs:CostSales dpl-frs:Item10 2022-01-31 SO304749 dpl-frs:CostSales dpl-frs:Item10 2023-01-31 SO304749 dpl-frs:DistributionCosts dpl-frs:Item10 2022-02-01 2023-01-31 SO304749 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-02-01 2023-01-31 SO304749 dpl-frs:Item11 2022-02-01 2023-01-31 SO304749 dpl-frs:Item11 2022-01-31 SO304749 dpl-frs:Item11 2023-01-31 SO304749 dpl-frs:CostSales dpl-frs:Item11 2022-02-01 2023-01-31 SO304749 dpl-frs:CostSales dpl-frs:Item11 2022-01-31 SO304749 dpl-frs:CostSales dpl-frs:Item11 2023-01-31 SO304749 dpl-frs:DistributionCosts dpl-frs:Item11 2022-02-01 2023-01-31 SO304749 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-02-01 2023-01-31 SO304749 dpl-frs:Item12 2022-02-01 2023-01-31 SO304749 dpl-frs:Item12 2022-01-31 SO304749 dpl-frs:Item12 2023-01-31 SO304749 dpl-frs:CostSales dpl-frs:Item12 2022-02-01 2023-01-31 SO304749 dpl-frs:CostSales dpl-frs:Item12 2022-01-31 SO304749 dpl-frs:CostSales dpl-frs:Item12 2023-01-31 SO304749 dpl-frs:DistributionCosts dpl-frs:Item12 2022-02-01 2023-01-31 SO304749 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-02-01 2023-01-31 SO304749 1 2022-02-01 2023-01-31 SO304749 frs-countries:Scotland 2022-02-01 2023-01-31 SO304749 frs-bus:PartnerLLP2 2022-02-01 2023-01-31 SO304749 frs-bus:PartnerLLP2 2023-01-31 SO304749 frs-bus:PartnerLLP2 2023-01-31 SO304749 frs-bus:PartnerLLP1 2022-02-01 2023-01-31 SO304749 frs-bus:PartnerLLP1 2023-01-31 SO304749 frs-bus:PartnerLLP1 2023-01-31
Registered number: SO304749
The Bike Yard LLP
Unaudited Dormant Financial Statements
For The Year Ended 31 January 2024
Sutherland Black
Unaudited Financial Statements
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2
Page 1
Balance Sheet
Registered number: SO304749
2024 2023
Notes £ £ £ £
TOTAL ASSETS LESS CURRENT LIABILITIES - -
NET ASSETS ATTRIBUTABLE TO MEMBERS - -
REPRESENTED BY:
Loans and other debts due to members within one year - -
- -
TOTAL MEMBERS' INTEREST
- -
For the year ending 31 January 2024 the LLP was entitled to exemption from audit under section 480 of the Companies Act 2006 (as applied by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008) relating to dormant LLPs.
The members acknowledge their responsibilities for complying with the requirements of the Act (as applied to LLPs) with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.
The LLP has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the LLP's Profit and Loss Account.
On behalf of the members
Mr Derek Lawson
Designated Member
16/02/2024
The notes on page 2 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
The Bike Yard LLP is a limited liability partnership, incorporated in Scotland, registered number SO304749 . The Registered Office is Ibrox Church, 534 Paisley Road West, Glasgow, G51 5RN.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 for small limited liability partnerships regime - The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), The Statement of Recommended Practice 'Accounting by Limited Liability Partnerships' issued in December 2021 (SORP) and the Companies Act 2006 (as applied to LLPs).
The financial statements are prepared in sterling which is the functional currency of the LLP.
3. Average Number of Employees
Average number of employees, including members with contracts of employment, during the year was: 2 (2023: 2)
2 2
Page 2