Acorah Software Products - Accounts Production 14.3.260 false true 30 June 2022 1 July 2021 false 1 July 2022 30 June 2023 30 June 2023 SO301939 Mr James Norval Mrs Fiona Norval iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SO301939 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-06-30 SO301939 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-06-30 SO301939 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-06-30 SO301939 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-06-30 SO301939 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-07-01 2023-06-30 SO301939 frs-core:AllSubsidiaries 2022-07-01 2023-06-30 SO301939 frs-core:KeyManagementPersonnel 2022-07-01 2023-06-30 SO301939 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-07-01 2023-06-30 SO301939 frs-core:OtherRelatedParties 2022-07-01 2023-06-30 SO301939 2022-06-30 SO301939 2023-06-30 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2023-06-30 SO301939 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-06-30 SO301939 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-06-30 SO301939 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-06-30 SO301939 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-06-30 SO301939 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-06-30 SO301939 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-06-30 SO301939 frs-core:ProvisionsForImpairmentInvestments 2023-06-30 SO301939 frs-core:ListedExchangeTraded 2023-06-30 SO301939 frs-core:ListedExchangeTraded 2022-06-30 SO301939 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-06-30 SO301939 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-06-30 SO301939 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-06-30 SO301939 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SO301939 8 2022-07-01 2023-06-30 SO301939 frs-core:CurrentFinancialInstruments 8 2023-06-30 SO301939 frs-core:Non-currentFinancialInstruments 8 2023-06-30 SO301939 9 2022-07-01 2023-06-30 SO301939 frs-core:CurrentFinancialInstruments 9 2023-06-30 SO301939 frs-core:Non-currentFinancialInstruments 9 2023-06-30 SO301939 10 2022-07-01 2023-06-30 SO301939 frs-core:CurrentFinancialInstruments 10 2023-06-30 SO301939 frs-core:Non-currentFinancialInstruments 10 2023-06-30 SO301939 11 2022-07-01 2023-06-30 SO301939 frs-core:CurrentFinancialInstruments 11 2023-06-30 SO301939 frs-core:Non-currentFinancialInstruments 11 2023-06-30 SO301939 12 2022-07-01 2023-06-30 SO301939 frs-core:CurrentFinancialInstruments 12 2023-06-30 SO301939 frs-core:Non-currentFinancialInstruments 12 2023-06-30 SO301939 13 2022-07-01 2023-06-30 SO301939 frs-core:CurrentFinancialInstruments 13 2023-06-30 SO301939 frs-core:Non-currentFinancialInstruments 13 2023-06-30 SO301939 14 2022-07-01 2023-06-30 SO301939 frs-core:CurrentFinancialInstruments 14 2023-06-30 SO301939 frs-core:Non-currentFinancialInstruments 14 2023-06-30 SO301939 15 2022-07-01 2023-06-30 SO301939 frs-core:CurrentFinancialInstruments 15 2023-06-30 SO301939 frs-core:Non-currentFinancialInstruments 15 2023-06-30 SO301939 16 2022-07-01 2023-06-30 SO301939 frs-core:CurrentFinancialInstruments 16 2023-06-30 SO301939 frs-core:Non-currentFinancialInstruments 16 2023-06-30 SO301939 17 2022-07-01 2023-06-30 SO301939 frs-core:CurrentFinancialInstruments 17 2023-06-30 SO301939 frs-core:Non-currentFinancialInstruments 17 2023-06-30 SO301939 18 2022-07-01 2023-06-30 SO301939 frs-core:CurrentFinancialInstruments 18 2023-06-30 SO301939 frs-core:Non-currentFinancialInstruments 18 2023-06-30 SO301939 19 2022-07-01 2023-06-30 SO301939 frs-core:CurrentFinancialInstruments 19 2023-06-30 SO301939 frs-core:Non-currentFinancialInstruments 19 2023-06-30 SO301939 20 2022-07-01 2023-06-30 SO301939 frs-core:CurrentFinancialInstruments 20 2023-06-30 SO301939 frs-core:Non-currentFinancialInstruments 20 2023-06-30 SO301939 dpl-frs:Item1 2022-07-01 2023-06-30 SO301939 dpl-frs:Item1 2022-06-30 SO301939 dpl-frs:Item1 2023-06-30 SO301939 dpl-frs:CostSales dpl-frs:Item1 2022-07-01 2023-06-30 SO301939 dpl-frs:CostSales dpl-frs:Item1 2022-06-30 SO301939 dpl-frs:CostSales dpl-frs:Item1 2023-06-30 SO301939 dpl-frs:DistributionCosts dpl-frs:Item1 2022-07-01 2023-06-30 SO301939 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-07-01 2023-06-30 SO301939 dpl-frs:Item2 2022-07-01 2023-06-30 SO301939 dpl-frs:Item2 2022-06-30 SO301939 dpl-frs:Item2 2023-06-30 SO301939 dpl-frs:CostSales dpl-frs:Item2 2022-07-01 2023-06-30 SO301939 dpl-frs:CostSales dpl-frs:Item2 2022-06-30 SO301939 dpl-frs:CostSales dpl-frs:Item2 2023-06-30 SO301939 dpl-frs:DistributionCosts dpl-frs:Item2 2022-07-01 2023-06-30 SO301939 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-07-01 2023-06-30 SO301939 dpl-frs:Item3 2022-07-01 2023-06-30 SO301939 dpl-frs:Item3 2022-06-30 SO301939 dpl-frs:Item3 2023-06-30 SO301939 dpl-frs:CostSales dpl-frs:Item3 2022-07-01 2023-06-30 SO301939 dpl-frs:CostSales dpl-frs:Item3 2022-06-30 SO301939 dpl-frs:CostSales dpl-frs:Item3 2023-06-30 SO301939 dpl-frs:DistributionCosts dpl-frs:Item3 2022-07-01 2023-06-30 SO301939 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-07-01 2023-06-30 SO301939 dpl-frs:Item4 2022-07-01 2023-06-30 SO301939 dpl-frs:Item4 2022-06-30 SO301939 dpl-frs:Item4 2023-06-30 SO301939 dpl-frs:CostSales dpl-frs:Item4 2022-07-01 2023-06-30 SO301939 dpl-frs:CostSales dpl-frs:Item4 2022-06-30 SO301939 dpl-frs:CostSales dpl-frs:Item4 2023-06-30 SO301939 dpl-frs:DistributionCosts dpl-frs:Item4 2022-07-01 2023-06-30 SO301939 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-07-01 2023-06-30 SO301939 dpl-frs:Item5 2022-07-01 2023-06-30 SO301939 dpl-frs:Item5 2022-06-30 SO301939 dpl-frs:Item5 2023-06-30 SO301939 dpl-frs:CostSales dpl-frs:Item5 2022-07-01 2023-06-30 SO301939 dpl-frs:CostSales dpl-frs:Item5 2022-06-30 SO301939 dpl-frs:CostSales dpl-frs:Item5 2023-06-30 SO301939 dpl-frs:DistributionCosts dpl-frs:Item5 2022-07-01 2023-06-30 SO301939 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-07-01 2023-06-30 SO301939 dpl-frs:Item6 2022-07-01 2023-06-30 SO301939 dpl-frs:Item6 2022-06-30 SO301939 dpl-frs:Item6 2023-06-30 SO301939 dpl-frs:CostSales dpl-frs:Item6 2022-07-01 2023-06-30 SO301939 dpl-frs:CostSales dpl-frs:Item6 2022-06-30 SO301939 dpl-frs:CostSales dpl-frs:Item6 2023-06-30 SO301939 dpl-frs:DistributionCosts dpl-frs:Item6 2022-07-01 2023-06-30 SO301939 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-07-01 2023-06-30 SO301939 dpl-frs:Item7 2022-07-01 2023-06-30 SO301939 dpl-frs:Item7 2022-06-30 SO301939 dpl-frs:Item7 2023-06-30 SO301939 dpl-frs:CostSales dpl-frs:Item7 2022-07-01 2023-06-30 SO301939 dpl-frs:CostSales dpl-frs:Item7 2022-06-30 SO301939 dpl-frs:CostSales dpl-frs:Item7 2023-06-30 SO301939 dpl-frs:DistributionCosts dpl-frs:Item7 2022-07-01 2023-06-30 SO301939 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-07-01 2023-06-30 SO301939 dpl-frs:Item8 2022-07-01 2023-06-30 SO301939 dpl-frs:Item8 2022-06-30 SO301939 dpl-frs:Item8 2023-06-30 SO301939 dpl-frs:CostSales dpl-frs:Item8 2022-07-01 2023-06-30 SO301939 dpl-frs:CostSales dpl-frs:Item8 2022-06-30 SO301939 dpl-frs:CostSales dpl-frs:Item8 2023-06-30 SO301939 dpl-frs:DistributionCosts dpl-frs:Item8 2022-07-01 2023-06-30 SO301939 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-07-01 2023-06-30 SO301939 dpl-frs:Item9 2022-07-01 2023-06-30 SO301939 dpl-frs:Item9 2022-06-30 SO301939 dpl-frs:Item9 2023-06-30 SO301939 dpl-frs:CostSales dpl-frs:Item9 2022-07-01 2023-06-30 SO301939 dpl-frs:CostSales dpl-frs:Item9 2022-06-30 SO301939 dpl-frs:CostSales dpl-frs:Item9 2023-06-30 SO301939 dpl-frs:DistributionCosts dpl-frs:Item9 2022-07-01 2023-06-30 SO301939 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-07-01 2023-06-30 SO301939 dpl-frs:Item10 2022-07-01 2023-06-30 SO301939 dpl-frs:Item10 2022-06-30 SO301939 dpl-frs:Item10 2023-06-30 SO301939 dpl-frs:CostSales dpl-frs:Item10 2022-07-01 2023-06-30 SO301939 dpl-frs:CostSales dpl-frs:Item10 2022-06-30 SO301939 dpl-frs:CostSales dpl-frs:Item10 2023-06-30 SO301939 dpl-frs:DistributionCosts dpl-frs:Item10 2022-07-01 2023-06-30 SO301939 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-07-01 2023-06-30 SO301939 dpl-frs:Item11 2022-07-01 2023-06-30 SO301939 dpl-frs:Item11 2022-06-30 SO301939 dpl-frs:Item11 2023-06-30 SO301939 dpl-frs:CostSales dpl-frs:Item11 2022-07-01 2023-06-30 SO301939 dpl-frs:CostSales dpl-frs:Item11 2022-06-30 SO301939 dpl-frs:CostSales dpl-frs:Item11 2023-06-30 SO301939 dpl-frs:DistributionCosts dpl-frs:Item11 2022-07-01 2023-06-30 SO301939 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-07-01 2023-06-30 SO301939 dpl-frs:Item12 2022-07-01 2023-06-30 SO301939 dpl-frs:Item12 2022-06-30 SO301939 dpl-frs:Item12 2023-06-30 SO301939 dpl-frs:CostSales dpl-frs:Item12 2022-07-01 2023-06-30 SO301939 dpl-frs:CostSales dpl-frs:Item12 2022-06-30 SO301939 dpl-frs:CostSales dpl-frs:Item12 2023-06-30 SO301939 dpl-frs:DistributionCosts dpl-frs:Item12 2022-07-01 2023-06-30 SO301939 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-07-01 2023-06-30 SO301939 1 2022-07-01 2023-06-30 SO301939 frs-countries:Scotland 2022-07-01 2023-06-30 SO301939 frs-bus:PartnerLLP1 2022-07-01 2023-06-30 SO301939 frs-bus:PartnerLLP1 2023-06-30 SO301939 frs-bus:PartnerLLP1 2023-06-30 SO301939 frs-bus:PartnerLLP2 2022-07-01 2023-06-30 SO301939 frs-bus:PartnerLLP2 2023-06-30 SO301939 frs-bus:PartnerLLP2 2023-06-30 SO301939 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-06-30 SO301939 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-06-30 SO301939 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-06-30 SO301939 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-06-30 SO301939 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-07-01 2022-06-30 SO301939 frs-core:AllSubsidiaries 2021-07-01 2022-06-30 SO301939 frs-core:KeyManagementPersonnel 2021-07-01 2022-06-30 SO301939 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-07-01 2022-06-30 SO301939 frs-core:OtherRelatedParties 2021-07-01 2022-06-30 SO301939 2021-06-30 SO301939 2022-06-30 SO301939 2021-07-01 2022-06-30 SO301939 frs-core:CurrentFinancialInstruments 2022-06-30 SO301939 frs-core:CurrentFinancialInstruments 2021-07-01 2022-06-30 SO301939 frs-core:Non-currentFinancialInstruments 2022-06-30 SO301939 frs-core:Non-currentFinancialInstruments 2021-07-01 2022-06-30 SO301939 frs-core:CurrentFinancialInstruments 2021-07-01 2022-06-30 SO301939 frs-core:CurrentFinancialInstruments 2022-06-30 SO301939 frs-core:AfterOneYear 2021-07-01 2022-06-30 SO301939 frs-core:BetweenOneFiveYears 2021-07-01 2022-06-30 SO301939 frs-core:BetweenOneFiveYears 2022-06-30 SO301939 frs-core:ComputerEquipment 2022-06-30 SO301939 frs-core:ComputerEquipment 2021-07-01 2022-06-30 SO301939 frs-core:ComputerEquipment 2021-06-30 SO301939 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-06-30 SO301939 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-07-01 2022-06-30 SO301939 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-06-30 SO301939 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-06-30 SO301939 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-07-01 2022-06-30 SO301939 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-06-30 SO301939 frs-core:FurnitureFittings 2022-06-30 SO301939 frs-core:FurnitureFittings 2021-07-01 2022-06-30 SO301939 frs-core:FurnitureFittings 2021-06-30 SO301939 frs-core:NetGoodwill 2022-06-30 SO301939 frs-core:NetGoodwill 2021-07-01 2022-06-30 SO301939 frs-core:NetGoodwill 2021-06-30 SO301939 frs-core:InvestmentPropertyIncludedWithinPPE 2022-06-30 SO301939 frs-core:InvestmentPropertyIncludedWithinPPE 2021-07-01 2022-06-30 SO301939 frs-core:InvestmentPropertyIncludedWithinPPE 2021-06-30 SO301939 frs-core:LandBuildings 2022-06-30 SO301939 frs-core:LandBuildings 2021-07-01 2022-06-30 SO301939 frs-core:LandBuildings 2021-06-30 SO301939 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-06-30 SO301939 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-07-01 2022-06-30 SO301939 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-06-30 SO301939 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-06-30 SO301939 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-07-01 2022-06-30 SO301939 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-06-30 SO301939 frs-core:MoreThanFiveYears 2021-07-01 2022-06-30 SO301939 frs-core:MoreThanFiveYears 2022-06-30 SO301939 frs-core:MotorVehicles 2022-06-30 SO301939 frs-core:MotorVehicles 2021-07-01 2022-06-30 SO301939 frs-core:MotorVehicles 2021-06-30 SO301939 frs-core:OtherResidualIntangibleAssets 2022-06-30 SO301939 frs-core:OtherResidualIntangibleAssets 2021-07-01 2022-06-30 SO301939 frs-core:OtherResidualIntangibleAssets 2021-06-30 SO301939 frs-core:PlantMachinery 2022-06-30 SO301939 frs-core:PlantMachinery 2021-07-01 2022-06-30 SO301939 frs-core:PlantMachinery 2021-06-30 SO301939 frs-core:Secured 2022-06-30 SO301939 frs-core:Unsecured 2022-06-30 SO301939 frs-core:WithinOneYear 2021-07-01 2022-06-30 SO301939 frs-core:WithinOneYear 2022-06-30 SO301939 frs-core:CapitalRedemptionReserve 2021-07-01 2022-06-30 SO301939 frs-core:CapitalRedemptionReserve 2021-06-30 SO301939 frs-core:CapitalRedemptionReserve 2022-06-30 SO301939 frs-core:OtherReservesSubtotal 2021-07-01 2022-06-30 SO301939 frs-core:OtherReservesSubtotal 2021-06-30 SO301939 frs-core:OtherReservesSubtotal 2022-06-30 SO301939 frs-core:RevaluationReserve 2021-07-01 2022-06-30 SO301939 frs-core:RevaluationReserve 2021-06-30 SO301939 frs-core:RevaluationReserve 2022-06-30 SO301939 frs-core:SharePremium 2021-07-01 2022-06-30 SO301939 frs-core:SharePremium 2021-06-30 SO301939 frs-core:SharePremium 2022-06-30 SO301939 frs-core:ShareCapital 2021-07-01 2022-06-30 SO301939 frs-core:ShareCapital 2021-06-30 SO301939 frs-core:ShareCapital 2022-06-30 SO301939 frs-core:RetainedEarningsAccumulatedLosses 2021-07-01 2022-06-30 SO301939 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-06-30 SO301939 frs-core:RetainedEarningsAccumulatedLosses 2022-06-30 SO301939 frs-core:RetainedEarningsAccumulatedLosses 2021-06-30 SO301939 frs-core:RetainedEarningsAccumulatedLosses 2022-06-30 SO301939 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-06-30 SO301939 frs-countries:UnitedKingdom 2021-07-01 2022-06-30 SO301939 frs-countries:Europe 2021-07-01 2022-06-30 SO301939 frs-countries:NorthAmerica 2021-07-01 2022-06-30 SO301939 frs-countries:SouthAmerica 2021-07-01 2022-06-30 SO301939 frs-countries:Asia 2021-07-01 2022-06-30 SO301939 frs-countries:RestWorldOutsideUK 2021-07-01 2022-06-30 SO301939 frs-bus:HighestPaidDirector 2021-07-01 2022-06-30 SO301939 frs-bus:PrivateLimitedCompanyLtd 2021-07-01 2022-06-30 SO301939 frs-bus:CompanyLimitedByGuarantee 2021-07-01 2022-06-30 SO301939 frs-bus:LimitedLiabilityPartnershipLLP 2021-07-01 2022-06-30 SO301939 frs-bus:LimitedLiabilityPartnershipsSORP 2021-07-01 2022-06-30 SO301939 frs-bus:FullAccounts 2021-07-01 2022-06-30 SO301939 frs-bus:FilletedAccounts 2021-07-01 2022-06-30 SO301939 frs-bus:AbridgedAccounts 2021-07-01 2022-06-30 SO301939 frs-bus:FRS102 2021-07-01 2022-06-30 SO301939 frs-bus:MediumEntities 2021-07-01 2022-06-30 SO301939 frs-bus:SmallEntities 2021-07-01 2022-06-30 SO301939 frs-bus:EntityHasNeverTraded 2021-07-01 2022-06-30 SO301939 frs-bus:EntityNoLongerTradingButTradedInPast 2021-07-01 2022-06-30 SO301939 frs-bus:Audited 2021-07-01 2022-06-30 SO301939 frs-bus:AuditExempt-NoAccountantsReport 2021-07-01 2022-06-30 SO301939 frs-bus:AuditExemptWithAccountantsReport 2021-07-01 2022-06-30 SO301939 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-07-01 2022-06-30 SO301939 frs-bus:LargeCompaniesRegimeForAccounts 2021-07-01 2022-06-30 SO301939 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-07-01 2022-06-30 SO301939 frs-bus:SmallCompaniesRegimeForAccounts 2021-07-01 2022-06-30 SO301939 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-07-01 2022-06-30 SO301939 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-07-01 2022-06-30 SO301939 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-07-01 2022-06-30 SO301939 frs-bus:OrdinaryShareClass1 2021-07-01 2022-06-30 SO301939 frs-bus:OrdinaryShareClass1 2021-06-30 SO301939 frs-bus:OrdinaryShareClass1 2022-06-30 SO301939 frs-bus:OrdinaryShareClass2 2021-07-01 2022-06-30 SO301939 frs-bus:OrdinaryShareClass2 2021-06-30 SO301939 frs-bus:OrdinaryShareClass2 2022-06-30 SO301939 frs-bus:OrdinaryShareClass3 2021-07-01 2022-06-30 SO301939 frs-bus:OrdinaryShareClass3 2021-06-30 SO301939 frs-bus:OrdinaryShareClass3 2022-06-30 SO301939 frs-bus:OrdinaryShareClass4 2021-07-01 2022-06-30 SO301939 frs-bus:OrdinaryShareClass4 2021-06-30 SO301939 frs-bus:OrdinaryShareClass4 2022-06-30 SO301939 frs-bus:OrdinaryShareClass5 2021-07-01 2022-06-30 SO301939 frs-bus:OrdinaryShareClass5 2021-06-30 SO301939 frs-bus:OrdinaryShareClass5 2022-06-30 SO301939 frs-bus:PreferenceShareClass1 2021-07-01 2022-06-30 SO301939 frs-bus:PreferenceShareClass1 2021-06-30 SO301939 frs-bus:PreferenceShareClass1 2022-06-30 SO301939 frs-bus:PreferenceShareClass2 2021-07-01 2022-06-30 SO301939 frs-bus:PreferenceShareClass2 2021-06-30 SO301939 frs-bus:PreferenceShareClass2 2022-06-30 SO301939 frs-bus:PreferenceShareClass3 2021-07-01 2022-06-30 SO301939 frs-bus:PreferenceShareClass3 2021-06-30 SO301939 frs-bus:PreferenceShareClass3 2022-06-30 SO301939 frs-bus:PreferenceShareClass4 2021-07-01 2022-06-30 SO301939 frs-bus:PreferenceShareClass4 2021-06-30 SO301939 frs-bus:PreferenceShareClass4 2022-06-30 SO301939 frs-bus:PreferenceShareClass5 2021-07-01 2022-06-30 SO301939 frs-bus:PreferenceShareClass5 2021-06-30 SO301939 frs-bus:PreferenceShareClass5 2022-06-30 SO301939 1 2021-07-01 2022-06-30 SO301939 1 2022-06-30 SO301939 1 2021-07-01 2022-06-30 SO301939 frs-core:LeasedAssets 2021-07-01 2022-06-30 SO301939 frs-core:OwnedAssets 2021-07-01 2022-06-30 SO301939 frs-core:CurrencyRisk 2021-07-01 2022-06-30 SO301939 frs-core:MarketRisk 2021-07-01 2022-06-30 SO301939 frs-core:InterestRateRisk 2021-07-01 2022-06-30 SO301939 frs-core:DeferredTaxation 2021-07-01 2022-06-30 SO301939 frs-core:DeferredTaxation 2021-06-30 SO301939 frs-core:DeferredTaxation 2022-06-30 SO301939 frs-core:OtherProvisionsContingentLiabilities 2021-07-01 2022-06-30 SO301939 frs-core:OtherProvisionsContingentLiabilities 2021-06-30 SO301939 frs-core:OtherProvisionsContingentLiabilities 2022-06-30 SO301939 frs-core:ProvisionsDeferredTax 2022-06-30 SO301939 frs-core:OtherDeferredTax 2022-06-30 SO301939 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-06-30 SO301939 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-06-30 SO301939 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-06-30 SO301939 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-07-01 2022-06-30 SO301939 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-06-30 SO301939 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-06-30 SO301939 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-07-01 2022-06-30 SO301939 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-06-30 SO301939 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-06-30 SO301939 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-07-01 2022-06-30 SO301939 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-06-30 SO301939 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-06-30 SO301939 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-06-30 SO301939 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-06-30 SO301939 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-06-30 SO301939 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-06-30 SO301939 frs-core:Share-basedPaymentsDeferredTax 2022-06-30 SO301939 frs-core:TaxCreditsDeferredTax 2022-06-30 SO301939 frs-core:CostValuation 2021-06-30 SO301939 frs-core:AdditionsToInvestments 2022-06-30 SO301939 frs-core:DisposalsRepaymentsInvestments 2022-06-30 SO301939 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-06-30 SO301939 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-06-30 SO301939 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-06-30 SO301939 frs-core:OtherIncreaseDecreaseInInvestments 2022-06-30 SO301939 frs-core:CostValuation 2022-06-30 SO301939 frs-core:ProvisionsForImpairmentInvestments 2021-06-30 SO301939 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-06-30 SO301939 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-06-30 SO301939 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-06-30 SO301939 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-06-30 SO301939 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-06-30 SO301939 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-06-30 SO301939 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-06-30 SO301939 frs-core:ProvisionsForImpairmentInvestments 2022-06-30 SO301939 frs-core:ListedExchangeTraded 2022-06-30 SO301939 frs-core:ListedExchangeTraded 2021-06-30 SO301939 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-06-30 SO301939 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-06-30 SO301939 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-06-30 SO301939 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-06-30 SO301939 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-06-30 SO301939 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-06-30 SO301939 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-06-30 SO301939 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-06-30 SO301939 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-06-30 SO301939 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 SO301939 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 SO301939 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 SO301939 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 SO301939 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-06-30 SO301939 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 SO301939 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 SO301939 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 SO301939 frs-core:UnlistedNon-exchangeTraded 2022-06-30 SO301939 frs-core:UnlistedNon-exchangeTraded 2021-06-30 SO301939 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-06-30 SO301939 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 SO301939 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 SO301939 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 SO301939 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 SO301939 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 SO301939 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 SO301939 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-06-30 SO301939 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-06-30 SO301939 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 SO301939 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 SO301939 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 SO301939 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 SO301939 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-06-30 SO301939 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 SO301939 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 SO301939 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 SO301939 dpl-frs:CostSales 2021-07-01 2022-06-30 SO301939 dpl-frs:CostSales 2021-06-30 SO301939 dpl-frs:CostSales 2022-06-30 SO301939 dpl-frs:DistributionCosts 2021-07-01 2022-06-30 SO301939 dpl-frs:AdministrativeExpenses 2021-07-01 2022-06-30 SO301939 1 2021-07-01 2022-06-30 SO301939 frs-core:CurrentFinancialInstruments 1 2022-06-30 SO301939 frs-core:Non-currentFinancialInstruments 1 2022-06-30 SO301939 2 2021-07-01 2022-06-30 SO301939 frs-core:CurrentFinancialInstruments 2 2022-06-30 SO301939 frs-core:Non-currentFinancialInstruments 2 2022-06-30 SO301939 3 2021-07-01 2022-06-30 SO301939 frs-core:CurrentFinancialInstruments 3 2022-06-30 SO301939 frs-core:Non-currentFinancialInstruments 3 2022-06-30 SO301939 4 2021-07-01 2022-06-30 SO301939 frs-core:CurrentFinancialInstruments 4 2022-06-30 SO301939 frs-core:Non-currentFinancialInstruments 4 2022-06-30 SO301939 5 2021-07-01 2022-06-30 SO301939 frs-core:CurrentFinancialInstruments 5 2022-06-30 SO301939 frs-core:Non-currentFinancialInstruments 5 2022-06-30 SO301939 6 2021-07-01 2022-06-30 SO301939 frs-core:CurrentFinancialInstruments 6 2022-06-30 SO301939 frs-core:Non-currentFinancialInstruments 6 2022-06-30 SO301939 7 2021-07-01 2022-06-30 SO301939 frs-core:CurrentFinancialInstruments 7 2022-06-30 SO301939 frs-core:Non-currentFinancialInstruments 7 2022-06-30 SO301939 8 2021-07-01 2022-06-30 SO301939 frs-core:CurrentFinancialInstruments 8 2022-06-30 SO301939 frs-core:Non-currentFinancialInstruments 8 2022-06-30 SO301939 9 2021-07-01 2022-06-30 SO301939 frs-core:CurrentFinancialInstruments 9 2022-06-30 SO301939 frs-core:Non-currentFinancialInstruments 9 2022-06-30 SO301939 10 2021-07-01 2022-06-30 SO301939 frs-core:CurrentFinancialInstruments 10 2022-06-30 SO301939 frs-core:Non-currentFinancialInstruments 10 2022-06-30 SO301939 11 2021-07-01 2022-06-30 SO301939 frs-core:CurrentFinancialInstruments 11 2022-06-30 SO301939 frs-core:Non-currentFinancialInstruments 11 2022-06-30 SO301939 12 2021-07-01 2022-06-30 SO301939 frs-core:CurrentFinancialInstruments 12 2022-06-30 SO301939 frs-core:Non-currentFinancialInstruments 12 2022-06-30 SO301939 13 2021-07-01 2022-06-30 SO301939 frs-core:CurrentFinancialInstruments 13 2022-06-30 SO301939 frs-core:Non-currentFinancialInstruments 13 2022-06-30 SO301939 14 2021-07-01 2022-06-30 SO301939 frs-core:CurrentFinancialInstruments 14 2022-06-30 SO301939 frs-core:Non-currentFinancialInstruments 14 2022-06-30 SO301939 15 2021-07-01 2022-06-30 SO301939 frs-core:CurrentFinancialInstruments 15 2022-06-30 SO301939 frs-core:Non-currentFinancialInstruments 15 2022-06-30 SO301939 16 2021-07-01 2022-06-30 SO301939 frs-core:CurrentFinancialInstruments 16 2022-06-30 SO301939 frs-core:Non-currentFinancialInstruments 16 2022-06-30 SO301939 17 2021-07-01 2022-06-30 SO301939 frs-core:CurrentFinancialInstruments 17 2022-06-30 SO301939 frs-core:Non-currentFinancialInstruments 17 2022-06-30 SO301939 18 2021-07-01 2022-06-30 SO301939 frs-core:CurrentFinancialInstruments 18 2022-06-30 SO301939 frs-core:Non-currentFinancialInstruments 18 2022-06-30 SO301939 19 2021-07-01 2022-06-30 SO301939 frs-core:CurrentFinancialInstruments 19 2022-06-30 SO301939 frs-core:Non-currentFinancialInstruments 19 2022-06-30 SO301939 20 2021-07-01 2022-06-30 SO301939 frs-core:CurrentFinancialInstruments 20 2022-06-30 SO301939 frs-core:Non-currentFinancialInstruments 20 2022-06-30 SO301939 dpl-frs:Item1 2021-07-01 2022-06-30 SO301939 dpl-frs:Item1 2021-06-30 SO301939 dpl-frs:Item1 2022-06-30 SO301939 dpl-frs:CostSales dpl-frs:Item1 2021-07-01 2022-06-30 SO301939 dpl-frs:CostSales dpl-frs:Item1 2021-06-30 SO301939 dpl-frs:CostSales dpl-frs:Item1 2022-06-30 SO301939 dpl-frs:DistributionCosts dpl-frs:Item1 2021-07-01 2022-06-30 SO301939 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-07-01 2022-06-30 SO301939 dpl-frs:Item2 2021-07-01 2022-06-30 SO301939 dpl-frs:Item2 2021-06-30 SO301939 dpl-frs:Item2 2022-06-30 SO301939 dpl-frs:CostSales dpl-frs:Item2 2021-07-01 2022-06-30 SO301939 dpl-frs:CostSales dpl-frs:Item2 2021-06-30 SO301939 dpl-frs:CostSales dpl-frs:Item2 2022-06-30 SO301939 dpl-frs:DistributionCosts dpl-frs:Item2 2021-07-01 2022-06-30 SO301939 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-07-01 2022-06-30 SO301939 dpl-frs:Item3 2021-07-01 2022-06-30 SO301939 dpl-frs:Item3 2021-06-30 SO301939 dpl-frs:Item3 2022-06-30 SO301939 dpl-frs:CostSales dpl-frs:Item3 2021-07-01 2022-06-30 SO301939 dpl-frs:CostSales dpl-frs:Item3 2021-06-30 SO301939 dpl-frs:CostSales dpl-frs:Item3 2022-06-30 SO301939 dpl-frs:DistributionCosts dpl-frs:Item3 2021-07-01 2022-06-30 SO301939 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-07-01 2022-06-30 SO301939 dpl-frs:Item4 2021-07-01 2022-06-30 SO301939 dpl-frs:Item4 2021-06-30 SO301939 dpl-frs:Item4 2022-06-30 SO301939 dpl-frs:CostSales dpl-frs:Item4 2021-07-01 2022-06-30 SO301939 dpl-frs:CostSales dpl-frs:Item4 2021-06-30 SO301939 dpl-frs:CostSales dpl-frs:Item4 2022-06-30 SO301939 dpl-frs:DistributionCosts dpl-frs:Item4 2021-07-01 2022-06-30 SO301939 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-07-01 2022-06-30 SO301939 dpl-frs:Item5 2021-07-01 2022-06-30 SO301939 dpl-frs:Item5 2021-06-30 SO301939 dpl-frs:Item5 2022-06-30 SO301939 dpl-frs:CostSales dpl-frs:Item5 2021-07-01 2022-06-30 SO301939 dpl-frs:CostSales dpl-frs:Item5 2021-06-30 SO301939 dpl-frs:CostSales dpl-frs:Item5 2022-06-30 SO301939 dpl-frs:DistributionCosts dpl-frs:Item5 2021-07-01 2022-06-30 SO301939 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-07-01 2022-06-30 SO301939 dpl-frs:Item6 2021-07-01 2022-06-30 SO301939 dpl-frs:Item6 2021-06-30 SO301939 dpl-frs:Item6 2022-06-30 SO301939 dpl-frs:CostSales dpl-frs:Item6 2021-07-01 2022-06-30 SO301939 dpl-frs:CostSales dpl-frs:Item6 2021-06-30 SO301939 dpl-frs:CostSales dpl-frs:Item6 2022-06-30 SO301939 dpl-frs:DistributionCosts dpl-frs:Item6 2021-07-01 2022-06-30 SO301939 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-07-01 2022-06-30 SO301939 dpl-frs:Item7 2021-07-01 2022-06-30 SO301939 dpl-frs:Item7 2021-06-30 SO301939 dpl-frs:Item7 2022-06-30 SO301939 dpl-frs:CostSales dpl-frs:Item7 2021-07-01 2022-06-30 SO301939 dpl-frs:CostSales dpl-frs:Item7 2021-06-30 SO301939 dpl-frs:CostSales dpl-frs:Item7 2022-06-30 SO301939 dpl-frs:DistributionCosts dpl-frs:Item7 2021-07-01 2022-06-30 SO301939 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-07-01 2022-06-30 SO301939 dpl-frs:Item8 2021-07-01 2022-06-30 SO301939 dpl-frs:Item8 2021-06-30 SO301939 dpl-frs:Item8 2022-06-30 SO301939 dpl-frs:CostSales dpl-frs:Item8 2021-07-01 2022-06-30 SO301939 dpl-frs:CostSales dpl-frs:Item8 2021-06-30 SO301939 dpl-frs:CostSales dpl-frs:Item8 2022-06-30 SO301939 dpl-frs:DistributionCosts dpl-frs:Item8 2021-07-01 2022-06-30 SO301939 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-07-01 2022-06-30 SO301939 dpl-frs:Item9 2021-07-01 2022-06-30 SO301939 dpl-frs:Item9 2021-06-30 SO301939 dpl-frs:Item9 2022-06-30 SO301939 dpl-frs:CostSales dpl-frs:Item9 2021-07-01 2022-06-30 SO301939 dpl-frs:CostSales dpl-frs:Item9 2021-06-30 SO301939 dpl-frs:CostSales dpl-frs:Item9 2022-06-30 SO301939 dpl-frs:DistributionCosts dpl-frs:Item9 2021-07-01 2022-06-30 SO301939 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-07-01 2022-06-30 SO301939 dpl-frs:Item10 2021-07-01 2022-06-30 SO301939 dpl-frs:Item10 2021-06-30 SO301939 dpl-frs:Item10 2022-06-30 SO301939 dpl-frs:CostSales dpl-frs:Item10 2021-07-01 2022-06-30 SO301939 dpl-frs:CostSales dpl-frs:Item10 2021-06-30 SO301939 dpl-frs:CostSales dpl-frs:Item10 2022-06-30 SO301939 dpl-frs:DistributionCosts dpl-frs:Item10 2021-07-01 2022-06-30 SO301939 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-07-01 2022-06-30 SO301939 dpl-frs:Item11 2021-07-01 2022-06-30 SO301939 dpl-frs:Item11 2021-06-30 SO301939 dpl-frs:Item11 2022-06-30 SO301939 dpl-frs:CostSales dpl-frs:Item11 2021-07-01 2022-06-30 SO301939 dpl-frs:CostSales dpl-frs:Item11 2021-06-30 SO301939 dpl-frs:CostSales dpl-frs:Item11 2022-06-30 SO301939 dpl-frs:DistributionCosts dpl-frs:Item11 2021-07-01 2022-06-30 SO301939 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-07-01 2022-06-30 SO301939 dpl-frs:Item12 2021-07-01 2022-06-30 SO301939 dpl-frs:Item12 2021-06-30 SO301939 dpl-frs:Item12 2022-06-30 SO301939 dpl-frs:CostSales dpl-frs:Item12 2021-07-01 2022-06-30 SO301939 dpl-frs:CostSales dpl-frs:Item12 2021-06-30 SO301939 dpl-frs:CostSales dpl-frs:Item12 2022-06-30 SO301939 dpl-frs:DistributionCosts dpl-frs:Item12 2021-07-01 2022-06-30 SO301939 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-07-01 2022-06-30 SO301939 1 2021-07-01 2022-06-30 SO301939 frs-countries:Scotland 2021-07-01 2022-06-30 SO301939 frs-bus:PartnerLLP1 2021-07-01 2022-06-30 SO301939 frs-bus:PartnerLLP1 2022-06-30 SO301939 frs-bus:PartnerLLP1 2022-06-30 SO301939 frs-bus:PartnerLLP2 2021-07-01 2022-06-30 SO301939 frs-bus:PartnerLLP2 2022-06-30 SO301939 frs-bus:PartnerLLP2 2022-06-30
NORVAL CONTRACTING LLP
Unaudited ABRIDGED Financial Statements
For The Year Ended 30 June 2023
Unaudited Abridged Financial Statements
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—4
Page 1
Abridged Balance Sheet
Registered number: SO301939
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 39,523 17,099
Investments 5 47,859 90,399
87,382 107,498
CURRENT ASSETS
Debtors 23,347 29,090
Cash at bank and in hand 45,990 82,760
69,337 111,850
Creditors: Amounts Falling Due Within One Year (5,983 ) (6,505 )
NET CURRENT ASSETS (LIABILITIES) 63,354 105,345
TOTAL ASSETS LESS CURRENT LIABILITIES 150,736 212,843
NET ASSETS ATTRIBUTABLE TO MEMBERS 150,736 212,843
REPRESENTED BY:
Loans and other debts due to members within one year
Members' capital classified as a liability 90,089 60,387
Other amounts 60,647 152,456
150,736 212,843
150,736 212,843
TOTAL MEMBERS' INTEREST
Loans and other debts due to members within one year 150,736 212,843
150,736 212,843
Page 1
Page 2
For the year ending 30 June 2023 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006 (as applied by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 applicable to LLPs subject to the small LLPs regime.)
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.
All of the LLP's members have consented to the preparation of an Abridged Balance Sheet for the year end 30 June 2023 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the members
Mr James Norval
Designated Member
24th January 2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
NORVAL CONTRACTING LLP is a limited liability partnership, incorporated in Scotland, registered number SO301939 . The Registered Office is Valhalla, Linmill, Clackmannan, Clackmannanshire, FK10 3PY.
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.
2.2. Turnover
Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.
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:
Freehold Not Depreciated
Plant & Machinery 20% Reducing Balance
Motor Vehicles 20% Reducing Balance
Impairment of Fixed Assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs. Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted. If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease. Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.
3. Average Number of Employees
Average number of employees, including directors, during the year was: (2022: 2)
- 2
Page 3
Page 4
4. Tangible Assets
Total
£
Cost
As at 1 July 2022 88,770
Additions 29,500
As at 30 June 2023 118,270
Depreciation
As at 1 July 2022 71,671
Provided during the period 7,076
As at 30 June 2023 78,747
Net Book Value
As at 30 June 2023 39,523
As at 1 July 2022 17,099
5. Investments
Total
£
Cost
As at 1 July 2022 90,399
Disposals (42,540 )
As at 30 June 2023 47,859
Provision
As at 1 July 2022 -
As at 30 June 2023 -
Net Book Value
As at 30 June 2023 47,859
As at 1 July 2022 90,399
Page 4