Acorah Software Products - Accounts Production 14.3.260 false true false 1 July 2022 31 July 2023 31 July 2023 14207530 Mrs Micaela Scudamore Mr Hugh Drynda Mr Hugh Drynda true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14207530 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-06-30 14207530 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-07-31 14207530 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-07-31 14207530 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-07-31 14207530 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-07-01 2023-07-31 14207530 frs-core:AllSubsidiaries 2022-07-01 2023-07-31 14207530 frs-core:KeyManagementPersonnel 2022-07-01 2023-07-31 14207530 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-07-01 2023-07-31 14207530 frs-core:OtherRelatedParties 2022-07-01 2023-07-31 14207530 2022-06-30 14207530 2023-07-31 14207530 2022-07-01 2023-07-31 14207530 frs-core:CurrentFinancialInstruments 2023-07-31 14207530 frs-core:CurrentFinancialInstruments 2022-07-01 2023-07-31 14207530 frs-core:Non-currentFinancialInstruments 2023-07-31 14207530 frs-core:Non-currentFinancialInstruments 2022-07-01 2023-07-31 14207530 frs-core:CurrentFinancialInstruments 2022-07-01 2023-07-31 14207530 frs-core:CurrentFinancialInstruments 2023-07-31 14207530 frs-core:AfterOneYear 2022-07-01 2023-07-31 14207530 frs-core:BetweenOneFiveYears 2022-07-01 2023-07-31 14207530 frs-core:BetweenOneFiveYears 2023-07-31 14207530 frs-core:ComputerEquipment 2023-07-31 14207530 frs-core:ComputerEquipment 2022-07-01 2023-07-31 14207530 frs-core:ComputerEquipment 2022-06-30 14207530 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-07-31 14207530 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-07-01 2023-07-31 14207530 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-06-30 14207530 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-07-31 14207530 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-07-01 2023-07-31 14207530 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-06-30 14207530 frs-core:FurnitureFittings 2023-07-31 14207530 frs-core:FurnitureFittings 2022-07-01 2023-07-31 14207530 frs-core:FurnitureFittings 2022-06-30 14207530 frs-core:NetGoodwill 2023-07-31 14207530 frs-core:NetGoodwill 2022-07-01 2023-07-31 14207530 frs-core:NetGoodwill 2022-06-30 14207530 frs-core:InvestmentPropertyIncludedWithinPPE 2023-07-31 14207530 frs-core:InvestmentPropertyIncludedWithinPPE 2022-07-01 2023-07-31 14207530 frs-core:InvestmentPropertyIncludedWithinPPE 2022-06-30 14207530 frs-core:LandBuildings 2023-07-31 14207530 frs-core:LandBuildings 2022-07-01 2023-07-31 14207530 frs-core:LandBuildings 2022-06-30 14207530 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-07-31 14207530 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-07-01 2023-07-31 14207530 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-06-30 14207530 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-07-31 14207530 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-07-01 2023-07-31 14207530 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-06-30 14207530 frs-core:MoreThanFiveYears 2022-07-01 2023-07-31 14207530 frs-core:MoreThanFiveYears 2023-07-31 14207530 frs-core:MotorVehicles 2023-07-31 14207530 frs-core:MotorVehicles 2022-07-01 2023-07-31 14207530 frs-core:MotorVehicles 2022-06-30 14207530 frs-core:OtherResidualIntangibleAssets 2023-07-31 14207530 frs-core:OtherResidualIntangibleAssets 2022-07-01 2023-07-31 14207530 frs-core:OtherResidualIntangibleAssets 2022-06-30 14207530 frs-core:PlantMachinery 2023-07-31 14207530 frs-core:PlantMachinery 2022-07-01 2023-07-31 14207530 frs-core:PlantMachinery 2022-06-30 14207530 frs-core:Secured 2023-07-31 14207530 frs-core:Unsecured 2023-07-31 14207530 frs-core:WithinOneYear 2022-07-01 2023-07-31 14207530 frs-core:WithinOneYear 2023-07-31 14207530 frs-core:CapitalRedemptionReserve 2022-07-01 2023-07-31 14207530 frs-core:CapitalRedemptionReserve 2022-06-30 14207530 frs-core:CapitalRedemptionReserve 2023-07-31 14207530 frs-core:OtherReservesSubtotal 2022-07-01 2023-07-31 14207530 frs-core:OtherReservesSubtotal 2022-06-30 14207530 frs-core:OtherReservesSubtotal 2023-07-31 14207530 frs-core:RevaluationReserve 2022-07-01 2023-07-31 14207530 frs-core:RevaluationReserve 2022-06-30 14207530 frs-core:RevaluationReserve 2023-07-31 14207530 frs-core:SharePremium 2022-07-01 2023-07-31 14207530 frs-core:SharePremium 2022-06-30 14207530 frs-core:SharePremium 2023-07-31 14207530 frs-core:ShareCapital 2022-07-01 2023-07-31 14207530 frs-core:ShareCapital 2022-06-30 14207530 frs-core:ShareCapital 2023-07-31 14207530 frs-core:RetainedEarningsAccumulatedLosses 2022-07-01 2023-07-31 14207530 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-06-30 14207530 frs-core:RetainedEarningsAccumulatedLosses 2023-07-31 14207530 frs-core:RetainedEarningsAccumulatedLosses 2022-06-30 14207530 frs-core:RetainedEarningsAccumulatedLosses 2023-07-31 14207530 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-06-30 14207530 frs-countries:UnitedKingdom 2022-07-01 2023-07-31 14207530 frs-countries:Europe 2022-07-01 2023-07-31 14207530 frs-countries:NorthAmerica 2022-07-01 2023-07-31 14207530 frs-countries:SouthAmerica 2022-07-01 2023-07-31 14207530 frs-countries:Asia 2022-07-01 2023-07-31 14207530 frs-countries:RestWorldOutsideUK 2022-07-01 2023-07-31 14207530 frs-bus:HighestPaidDirector 2022-07-01 2023-07-31 14207530 frs-bus:PrivateLimitedCompanyLtd 2022-07-01 2023-07-31 14207530 frs-bus:CompanyLimitedByGuarantee 2022-07-01 2023-07-31 14207530 frs-bus:LimitedLiabilityPartnershipLLP 2022-07-01 2023-07-31 14207530 frs-bus:LimitedLiabilityPartnershipsSORP 2022-07-01 2023-07-31 14207530 frs-bus:FullAccounts 2022-07-01 2023-07-31 14207530 frs-bus:FilletedAccounts 2022-07-01 2023-07-31 14207530 frs-bus:AbridgedAccounts 2022-07-01 2023-07-31 14207530 frs-bus:FRS102 2022-07-01 2023-07-31 14207530 frs-bus:MediumEntities 2022-07-01 2023-07-31 14207530 frs-bus:SmallEntities 2022-07-01 2023-07-31 14207530 frs-bus:EntityHasNeverTraded 2022-07-01 2023-07-31 14207530 frs-bus:EntityNoLongerTradingButTradedInPast 2022-07-01 2023-07-31 14207530 frs-bus:Audited 2022-07-01 2023-07-31 14207530 frs-bus:AuditExempt-NoAccountantsReport 2022-07-01 2023-07-31 14207530 frs-bus:AuditExemptWithAccountantsReport 2022-07-01 2023-07-31 14207530 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-07-01 2023-07-31 14207530 frs-bus:LargeCompaniesRegimeForAccounts 2022-07-01 2023-07-31 14207530 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-07-01 2023-07-31 14207530 frs-bus:SmallCompaniesRegimeForAccounts 2022-07-01 2023-07-31 14207530 frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-07-01 2023-07-31 14207530 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-07-01 2023-07-31 14207530 frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-07-01 2023-07-31 14207530 frs-bus:OrdinaryShareClass1 2022-07-01 2023-07-31 14207530 frs-bus:OrdinaryShareClass1 2022-06-30 14207530 frs-bus:OrdinaryShareClass1 2023-07-31 14207530 frs-bus:OrdinaryShareClass2 2022-07-01 2023-07-31 14207530 frs-bus:OrdinaryShareClass2 2022-06-30 14207530 frs-bus:OrdinaryShareClass2 2023-07-31 14207530 frs-bus:OrdinaryShareClass3 2022-07-01 2023-07-31 14207530 frs-bus:OrdinaryShareClass3 2022-06-30 14207530 frs-bus:OrdinaryShareClass3 2023-07-31 14207530 frs-bus:OrdinaryShareClass4 2022-07-01 2023-07-31 14207530 frs-bus:OrdinaryShareClass4 2022-06-30 14207530 frs-bus:OrdinaryShareClass4 2023-07-31 14207530 frs-bus:OrdinaryShareClass5 2022-07-01 2023-07-31 14207530 frs-bus:OrdinaryShareClass5 2022-06-30 14207530 frs-bus:OrdinaryShareClass5 2023-07-31 14207530 frs-bus:PreferenceShareClass1 2022-07-01 2023-07-31 14207530 frs-bus:PreferenceShareClass1 2022-06-30 14207530 frs-bus:PreferenceShareClass1 2023-07-31 14207530 frs-bus:PreferenceShareClass2 2022-07-01 2023-07-31 14207530 frs-bus:PreferenceShareClass2 2022-06-30 14207530 frs-bus:PreferenceShareClass2 2023-07-31 14207530 frs-bus:PreferenceShareClass3 2022-07-01 2023-07-31 14207530 frs-bus:PreferenceShareClass3 2022-06-30 14207530 frs-bus:PreferenceShareClass3 2023-07-31 14207530 frs-bus:PreferenceShareClass4 2022-07-01 2023-07-31 14207530 frs-bus:PreferenceShareClass4 2022-06-30 14207530 frs-bus:PreferenceShareClass4 2023-07-31 14207530 frs-bus:PreferenceShareClass5 2022-07-01 2023-07-31 14207530 frs-bus:PreferenceShareClass5 2022-06-30 14207530 frs-bus:PreferenceShareClass5 2023-07-31 14207530 1 2022-07-01 2023-07-31 14207530 1 2023-07-31 14207530 1 2022-07-01 2023-07-31 14207530 frs-core:LeasedAssets 2022-07-01 2023-07-31 14207530 frs-core:OwnedAssets 2022-07-01 2023-07-31 14207530 frs-core:CurrencyRisk 2022-07-01 2023-07-31 14207530 frs-core:MarketRisk 2022-07-01 2023-07-31 14207530 frs-core:InterestRateRisk 2022-07-01 2023-07-31 14207530 frs-core:DeferredTaxation 2022-07-01 2023-07-31 14207530 frs-core:DeferredTaxation 2022-06-30 14207530 frs-core:DeferredTaxation 2023-07-31 14207530 frs-core:OtherProvisionsContingentLiabilities 2022-07-01 2023-07-31 14207530 frs-core:OtherProvisionsContingentLiabilities 2022-06-30 14207530 frs-core:OtherProvisionsContingentLiabilities 2023-07-31 14207530 frs-core:ProvisionsDeferredTax 2023-07-31 14207530 frs-core:OtherDeferredTax 2023-07-31 14207530 frs-core:AcceleratedTaxDepreciationDeferredTax 2023-07-31 14207530 frs-core:TaxLossesCarry-forwardsDeferredTax 2023-07-31 14207530 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-07-31 14207530 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-07-01 2023-07-31 14207530 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-06-30 14207530 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-07-31 14207530 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-07-01 2023-07-31 14207530 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-06-30 14207530 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-07-31 14207530 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-07-01 2023-07-31 14207530 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-06-30 14207530 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-07-31 14207530 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-07-31 14207530 frs-core:RevaluationInvestmentPropertyDeferredTax 2023-07-31 14207530 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-07-31 14207530 frs-core:OtherPost-employmentBenefitsDeferredTax 2023-07-31 14207530 frs-core:Share-basedPaymentsDeferredTax 2023-07-31 14207530 frs-core:TaxCreditsDeferredTax 2023-07-31 14207530 frs-core:CostValuation 2022-06-30 14207530 frs-core:AdditionsToInvestments 2023-07-31 14207530 frs-core:DisposalsRepaymentsInvestments 2023-07-31 14207530 frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-07-31 14207530 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-07-31 14207530 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-07-31 14207530 frs-core:OtherIncreaseDecreaseInInvestments 2023-07-31 14207530 frs-core:CostValuation 2023-07-31 14207530 frs-core:ProvisionsForImpairmentInvestments 2022-06-30 14207530 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-07-31 14207530 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-07-31 14207530 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-07-31 14207530 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-07-31 14207530 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-07-31 14207530 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-07-31 14207530 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-07-31 14207530 frs-core:ProvisionsForImpairmentInvestments 2023-07-31 14207530 frs-core:ListedExchangeTraded 2023-07-31 14207530 frs-core:ListedExchangeTraded 2022-06-30 14207530 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-06-30 14207530 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-07-31 14207530 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-07-31 14207530 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-07-31 14207530 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-07-31 14207530 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-07-31 14207530 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-07-31 14207530 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-07-31 14207530 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 14207530 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-07-31 14207530 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-07-31 14207530 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-07-31 14207530 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-07-31 14207530 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-07-31 14207530 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-07-31 14207530 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-07-31 14207530 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-07-31 14207530 frs-core:UnlistedNon-exchangeTraded 2023-07-31 14207530 frs-core:UnlistedNon-exchangeTraded 2022-06-30 14207530 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-06-30 14207530 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-07-31 14207530 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-07-31 14207530 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-07-31 14207530 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-07-31 14207530 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-07-31 14207530 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-07-31 14207530 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-07-31 14207530 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 14207530 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-07-31 14207530 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-07-31 14207530 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-07-31 14207530 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-07-31 14207530 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-07-31 14207530 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-07-31 14207530 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-07-31 14207530 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-07-31 14207530 dpl-frs:CostSales 2022-07-01 2023-07-31 14207530 dpl-frs:CostSales 2022-06-30 14207530 dpl-frs:CostSales 2023-07-31 14207530 dpl-frs:DistributionCosts 2022-07-01 2023-07-31 14207530 dpl-frs:AdministrativeExpenses 2022-07-01 2023-07-31 14207530 frs-bus:Director1 2022-07-01 2023-07-31 14207530 frs-bus:Director1 2022-06-30 14207530 frs-bus:Director1 2023-07-31 14207530 frs-bus:Director2 2022-07-01 2023-07-31 14207530 frs-bus:Director2 2022-06-30 14207530 frs-bus:Director2 2023-07-31 14207530 frs-bus:Director3 2022-07-01 2023-07-31 14207530 frs-bus:Director3 2022-06-30 14207530 frs-bus:Director3 2023-07-31 14207530 1 2022-07-01 2023-07-31 14207530 frs-core:CurrentFinancialInstruments 1 2023-07-31 14207530 frs-core:Non-currentFinancialInstruments 1 2023-07-31 14207530 2 2022-07-01 2023-07-31 14207530 frs-core:CurrentFinancialInstruments 2 2023-07-31 14207530 frs-core:Non-currentFinancialInstruments 2 2023-07-31 14207530 3 2022-07-01 2023-07-31 14207530 frs-core:CurrentFinancialInstruments 3 2023-07-31 14207530 frs-core:Non-currentFinancialInstruments 3 2023-07-31 14207530 4 2022-07-01 2023-07-31 14207530 frs-core:CurrentFinancialInstruments 4 2023-07-31 14207530 frs-core:Non-currentFinancialInstruments 4 2023-07-31 14207530 5 2022-07-01 2023-07-31 14207530 frs-core:CurrentFinancialInstruments 5 2023-07-31 14207530 frs-core:Non-currentFinancialInstruments 5 2023-07-31 14207530 6 2022-07-01 2023-07-31 14207530 frs-core:CurrentFinancialInstruments 6 2023-07-31 14207530 frs-core:Non-currentFinancialInstruments 6 2023-07-31 14207530 7 2022-07-01 2023-07-31 14207530 frs-core:CurrentFinancialInstruments 7 2023-07-31 14207530 frs-core:Non-currentFinancialInstruments 7 2023-07-31 14207530 8 2022-07-01 2023-07-31 14207530 frs-core:CurrentFinancialInstruments 8 2023-07-31 14207530 frs-core:Non-currentFinancialInstruments 8 2023-07-31 14207530 9 2022-07-01 2023-07-31 14207530 frs-core:CurrentFinancialInstruments 9 2023-07-31 14207530 frs-core:Non-currentFinancialInstruments 9 2023-07-31 14207530 10 2022-07-01 2023-07-31 14207530 frs-core:CurrentFinancialInstruments 10 2023-07-31 14207530 frs-core:Non-currentFinancialInstruments 10 2023-07-31 14207530 11 2022-07-01 2023-07-31 14207530 frs-core:CurrentFinancialInstruments 11 2023-07-31 14207530 frs-core:Non-currentFinancialInstruments 11 2023-07-31 14207530 12 2022-07-01 2023-07-31 14207530 frs-core:CurrentFinancialInstruments 12 2023-07-31 14207530 frs-core:Non-currentFinancialInstruments 12 2023-07-31 14207530 13 2022-07-01 2023-07-31 14207530 frs-core:CurrentFinancialInstruments 13 2023-07-31 14207530 frs-core:Non-currentFinancialInstruments 13 2023-07-31 14207530 14 2022-07-01 2023-07-31 14207530 frs-core:CurrentFinancialInstruments 14 2023-07-31 14207530 frs-core:Non-currentFinancialInstruments 14 2023-07-31 14207530 15 2022-07-01 2023-07-31 14207530 frs-core:CurrentFinancialInstruments 15 2023-07-31 14207530 frs-core:Non-currentFinancialInstruments 15 2023-07-31 14207530 16 2022-07-01 2023-07-31 14207530 frs-core:CurrentFinancialInstruments 16 2023-07-31 14207530 frs-core:Non-currentFinancialInstruments 16 2023-07-31 14207530 17 2022-07-01 2023-07-31 14207530 frs-core:CurrentFinancialInstruments 17 2023-07-31 14207530 frs-core:Non-currentFinancialInstruments 17 2023-07-31 14207530 18 2022-07-01 2023-07-31 14207530 frs-core:CurrentFinancialInstruments 18 2023-07-31 14207530 frs-core:Non-currentFinancialInstruments 18 2023-07-31 14207530 19 2022-07-01 2023-07-31 14207530 frs-core:CurrentFinancialInstruments 19 2023-07-31 14207530 frs-core:Non-currentFinancialInstruments 19 2023-07-31 14207530 20 2022-07-01 2023-07-31 14207530 frs-core:CurrentFinancialInstruments 20 2023-07-31 14207530 frs-core:Non-currentFinancialInstruments 20 2023-07-31 14207530 dpl-frs:Item1 2022-07-01 2023-07-31 14207530 dpl-frs:Item1 2022-06-30 14207530 dpl-frs:Item1 2023-07-31 14207530 dpl-frs:CostSales dpl-frs:Item1 2022-07-01 2023-07-31 14207530 dpl-frs:CostSales dpl-frs:Item1 2022-06-30 14207530 dpl-frs:CostSales dpl-frs:Item1 2023-07-31 14207530 dpl-frs:DistributionCosts dpl-frs:Item1 2022-07-01 2023-07-31 14207530 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-07-01 2023-07-31 14207530 dpl-frs:Item2 2022-07-01 2023-07-31 14207530 dpl-frs:Item2 2022-06-30 14207530 dpl-frs:Item2 2023-07-31 14207530 dpl-frs:CostSales dpl-frs:Item2 2022-07-01 2023-07-31 14207530 dpl-frs:CostSales dpl-frs:Item2 2022-06-30 14207530 dpl-frs:CostSales dpl-frs:Item2 2023-07-31 14207530 dpl-frs:DistributionCosts dpl-frs:Item2 2022-07-01 2023-07-31 14207530 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-07-01 2023-07-31 14207530 dpl-frs:Item3 2022-07-01 2023-07-31 14207530 dpl-frs:Item3 2022-06-30 14207530 dpl-frs:Item3 2023-07-31 14207530 dpl-frs:CostSales dpl-frs:Item3 2022-07-01 2023-07-31 14207530 dpl-frs:CostSales dpl-frs:Item3 2022-06-30 14207530 dpl-frs:CostSales dpl-frs:Item3 2023-07-31 14207530 dpl-frs:DistributionCosts dpl-frs:Item3 2022-07-01 2023-07-31 14207530 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-07-01 2023-07-31 14207530 dpl-frs:Item4 2022-07-01 2023-07-31 14207530 dpl-frs:Item4 2022-06-30 14207530 dpl-frs:Item4 2023-07-31 14207530 dpl-frs:CostSales dpl-frs:Item4 2022-07-01 2023-07-31 14207530 dpl-frs:CostSales dpl-frs:Item4 2022-06-30 14207530 dpl-frs:CostSales dpl-frs:Item4 2023-07-31 14207530 dpl-frs:DistributionCosts dpl-frs:Item4 2022-07-01 2023-07-31 14207530 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-07-01 2023-07-31 14207530 dpl-frs:Item5 2022-07-01 2023-07-31 14207530 dpl-frs:Item5 2022-06-30 14207530 dpl-frs:Item5 2023-07-31 14207530 dpl-frs:CostSales dpl-frs:Item5 2022-07-01 2023-07-31 14207530 dpl-frs:CostSales dpl-frs:Item5 2022-06-30 14207530 dpl-frs:CostSales dpl-frs:Item5 2023-07-31 14207530 dpl-frs:DistributionCosts dpl-frs:Item5 2022-07-01 2023-07-31 14207530 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-07-01 2023-07-31 14207530 dpl-frs:Item6 2022-07-01 2023-07-31 14207530 dpl-frs:Item6 2022-06-30 14207530 dpl-frs:Item6 2023-07-31 14207530 dpl-frs:CostSales dpl-frs:Item6 2022-07-01 2023-07-31 14207530 dpl-frs:CostSales dpl-frs:Item6 2022-06-30 14207530 dpl-frs:CostSales dpl-frs:Item6 2023-07-31 14207530 dpl-frs:DistributionCosts dpl-frs:Item6 2022-07-01 2023-07-31 14207530 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-07-01 2023-07-31 14207530 dpl-frs:Item7 2022-07-01 2023-07-31 14207530 dpl-frs:Item7 2022-06-30 14207530 dpl-frs:Item7 2023-07-31 14207530 dpl-frs:CostSales dpl-frs:Item7 2022-07-01 2023-07-31 14207530 dpl-frs:CostSales dpl-frs:Item7 2022-06-30 14207530 dpl-frs:CostSales dpl-frs:Item7 2023-07-31 14207530 dpl-frs:DistributionCosts dpl-frs:Item7 2022-07-01 2023-07-31 14207530 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-07-01 2023-07-31 14207530 dpl-frs:Item8 2022-07-01 2023-07-31 14207530 dpl-frs:Item8 2022-06-30 14207530 dpl-frs:Item8 2023-07-31 14207530 dpl-frs:CostSales dpl-frs:Item8 2022-07-01 2023-07-31 14207530 dpl-frs:CostSales dpl-frs:Item8 2022-06-30 14207530 dpl-frs:CostSales dpl-frs:Item8 2023-07-31 14207530 dpl-frs:DistributionCosts dpl-frs:Item8 2022-07-01 2023-07-31 14207530 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-07-01 2023-07-31 14207530 dpl-frs:Item9 2022-07-01 2023-07-31 14207530 dpl-frs:Item9 2022-06-30 14207530 dpl-frs:Item9 2023-07-31 14207530 dpl-frs:CostSales dpl-frs:Item9 2022-07-01 2023-07-31 14207530 dpl-frs:CostSales dpl-frs:Item9 2022-06-30 14207530 dpl-frs:CostSales dpl-frs:Item9 2023-07-31 14207530 dpl-frs:DistributionCosts dpl-frs:Item9 2022-07-01 2023-07-31 14207530 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-07-01 2023-07-31 14207530 dpl-frs:Item10 2022-07-01 2023-07-31 14207530 dpl-frs:Item10 2022-06-30 14207530 dpl-frs:Item10 2023-07-31 14207530 dpl-frs:CostSales dpl-frs:Item10 2022-07-01 2023-07-31 14207530 dpl-frs:CostSales dpl-frs:Item10 2022-06-30 14207530 dpl-frs:CostSales dpl-frs:Item10 2023-07-31 14207530 dpl-frs:DistributionCosts dpl-frs:Item10 2022-07-01 2023-07-31 14207530 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-07-01 2023-07-31 14207530 dpl-frs:Item11 2022-07-01 2023-07-31 14207530 dpl-frs:Item11 2022-06-30 14207530 dpl-frs:Item11 2023-07-31 14207530 dpl-frs:CostSales dpl-frs:Item11 2022-07-01 2023-07-31 14207530 dpl-frs:CostSales dpl-frs:Item11 2022-06-30 14207530 dpl-frs:CostSales dpl-frs:Item11 2023-07-31 14207530 dpl-frs:DistributionCosts dpl-frs:Item11 2022-07-01 2023-07-31 14207530 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-07-01 2023-07-31 14207530 dpl-frs:Item12 2022-07-01 2023-07-31 14207530 dpl-frs:Item12 2022-06-30 14207530 dpl-frs:Item12 2023-07-31 14207530 dpl-frs:CostSales dpl-frs:Item12 2022-07-01 2023-07-31 14207530 dpl-frs:CostSales dpl-frs:Item12 2022-06-30 14207530 dpl-frs:CostSales dpl-frs:Item12 2023-07-31 14207530 dpl-frs:DistributionCosts dpl-frs:Item12 2022-07-01 2023-07-31 14207530 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-07-01 2023-07-31 14207530 1 2022-07-01 2023-07-31 14207530 frs-countries:EnglandWales 2022-07-01 2023-07-31
Registered number: 14207530
The Snug (Saundersfoot) Ltd
Unaudited ABRIDGED Financial Statements
For the Period 1 July 2022 to 31 July 2023
South Wales Accountancy & Taxation Limited
25 Rectory Close
Sarn
Bridgend
CF32 9QB
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 14207530
31 July 2023
Notes £ £
FIXED ASSETS
Tangible Assets 4 17,988
17,988
CURRENT ASSETS
Debtors 5 5,969
Cash at bank and in hand 15,922
21,891
Creditors: Amounts Falling Due Within One Year 6 (21,507 )
NET CURRENT ASSETS (LIABILITIES) 384
TOTAL ASSETS LESS CURRENT LIABILITIES 18,372
PROVISIONS FOR LIABILITIES
Deferred Taxation (3,417 )
NET ASSETS 14,955
CAPITAL AND RESERVES
Called up share capital 7 100
Profit and Loss Account 14,855
SHAREHOLDERS' FUNDS 14,955
Page 1
Page 2
For the period ending 31 July 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account for the year end 31 July 2023 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Hugh Drynda
Director
25/02/2024
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
The Snug (Saundersfoot) Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14207530 . The registered office is The Hollies, Moreton, Saundersfoot, SA69 9DT.
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. 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:
Plant & Machinery 20% straight line
Motor Vehicles 20% straight line
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 5
5
Page 3
Page 4
4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 July 2022 - - -
Additions 18,490 3,995 22,485
As at 31 July 2023 18,490 3,995 22,485
Depreciation
As at 1 July 2022 - - -
Provided during the period 3,698 799 4,497
As at 31 July 2023 3,698 799 4,497
Net Book Value
As at 31 July 2023 14,792 3,196 17,988
As at 1 July 2022 - - -
5. Debtors
31 July 2023
£
Due within one year
Trade debtors 1,802
Other debtors 4,167
5,969
6. Creditors: Amounts Falling Due Within One Year
31 July 2023
£
Trade creditors 4,099
Other creditors 9,547
Taxation and social security 7,861
21,507
The directors loan is interest free and repayable on demand.
7. Share Capital
31 July 2023
£
Allotted, Called up and fully paid 100
8. Ultimate Controlling Party
The company's ultimate controlling party is Mr Hugh Drynda by virtue of his ownership of 100% of the issued share capital in the company.
Page 4