Acorah Software Products - Accounts Production 14.3.260 false true 31 December 2021 3 December 2020 false 1 January 2022 31 December 2022 31 December 2022 13060068 Mr Paul Russell Mrs Victoria Russell iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13060068 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-12-31 13060068 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-12-31 13060068 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-12-31 13060068 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-12-31 13060068 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-01-01 2022-12-31 13060068 frs-core:AllSubsidiaries 2022-01-01 2022-12-31 13060068 frs-core:KeyManagementPersonnel 2022-01-01 2022-12-31 13060068 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-01-01 2022-12-31 13060068 frs-core:OtherRelatedParties 2022-01-01 2022-12-31 13060068 2021-12-31 13060068 2022-12-31 13060068 2022-01-01 2022-12-31 13060068 frs-core:CurrentFinancialInstruments 2022-12-31 13060068 frs-core:CurrentFinancialInstruments 2022-01-01 2022-12-31 13060068 frs-core:Non-currentFinancialInstruments 2022-12-31 13060068 frs-core:Non-currentFinancialInstruments 2022-01-01 2022-12-31 13060068 frs-core:CurrentFinancialInstruments 2022-01-01 2022-12-31 13060068 frs-core:CurrentFinancialInstruments 2022-12-31 13060068 frs-core:AfterOneYear 2022-01-01 2022-12-31 13060068 frs-core:BetweenOneFiveYears 2022-01-01 2022-12-31 13060068 frs-core:BetweenOneFiveYears 2022-12-31 13060068 frs-core:ComputerEquipment 2022-12-31 13060068 frs-core:ComputerEquipment 2022-01-01 2022-12-31 13060068 frs-core:ComputerEquipment 2021-12-31 13060068 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-12-31 13060068 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-01-01 2022-12-31 13060068 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-12-31 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2022-12-31 13060068 frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-01-01 2022-12-31 13060068 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-01-01 2022-12-31 13060068 frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-01-01 2022-12-31 13060068 frs-bus:OrdinaryShareClass1 2022-01-01 2022-12-31 13060068 frs-bus:OrdinaryShareClass1 2021-12-31 13060068 frs-bus:OrdinaryShareClass1 2022-12-31 13060068 frs-bus:OrdinaryShareClass2 2022-01-01 2022-12-31 13060068 frs-bus:OrdinaryShareClass2 2021-12-31 13060068 frs-bus:OrdinaryShareClass2 2022-12-31 13060068 frs-bus:OrdinaryShareClass3 2022-01-01 2022-12-31 13060068 frs-bus:OrdinaryShareClass3 2021-12-31 13060068 frs-bus:OrdinaryShareClass3 2022-12-31 13060068 frs-bus:OrdinaryShareClass4 2022-01-01 2022-12-31 13060068 frs-bus:OrdinaryShareClass4 2021-12-31 13060068 frs-bus:OrdinaryShareClass4 2022-12-31 13060068 frs-bus:OrdinaryShareClass5 2022-01-01 2022-12-31 13060068 frs-bus:OrdinaryShareClass5 2021-12-31 13060068 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2022-12-31 13060068 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-12-31 13060068 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-12-31 13060068 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-12-31 13060068 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-12-31 13060068 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-12-31 13060068 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-12-31 13060068 frs-core:ProvisionsForImpairmentInvestments 2022-12-31 13060068 frs-core:ListedExchangeTraded 2022-12-31 13060068 frs-core:ListedExchangeTraded 2021-12-31 13060068 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-12-31 13060068 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-12-31 13060068 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-12-31 13060068 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2022-12-31 13060068 19 2022-01-01 2022-12-31 13060068 frs-core:CurrentFinancialInstruments 19 2022-12-31 13060068 frs-core:Non-currentFinancialInstruments 19 2022-12-31 13060068 20 2022-01-01 2022-12-31 13060068 frs-core:CurrentFinancialInstruments 20 2022-12-31 13060068 frs-core:Non-currentFinancialInstruments 20 2022-12-31 13060068 dpl-frs:Item1 2022-01-01 2022-12-31 13060068 dpl-frs:Item1 2021-12-31 13060068 dpl-frs:Item1 2022-12-31 13060068 dpl-frs:CostSales dpl-frs:Item1 2022-01-01 2022-12-31 13060068 dpl-frs:CostSales dpl-frs:Item1 2021-12-31 13060068 dpl-frs:CostSales dpl-frs:Item1 2022-12-31 13060068 dpl-frs:DistributionCosts dpl-frs:Item1 2022-01-01 2022-12-31 13060068 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-01-01 2022-12-31 13060068 dpl-frs:Item2 2022-01-01 2022-12-31 13060068 dpl-frs:Item2 2021-12-31 13060068 dpl-frs:Item2 2022-12-31 13060068 dpl-frs:CostSales dpl-frs:Item2 2022-01-01 2022-12-31 13060068 dpl-frs:CostSales dpl-frs:Item2 2021-12-31 13060068 dpl-frs:CostSales dpl-frs:Item2 2022-12-31 13060068 dpl-frs:DistributionCosts dpl-frs:Item2 2022-01-01 2022-12-31 13060068 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-01-01 2022-12-31 13060068 dpl-frs:Item3 2022-01-01 2022-12-31 13060068 dpl-frs:Item3 2021-12-31 13060068 dpl-frs:Item3 2022-12-31 13060068 dpl-frs:CostSales dpl-frs:Item3 2022-01-01 2022-12-31 13060068 dpl-frs:CostSales dpl-frs:Item3 2021-12-31 13060068 dpl-frs:CostSales dpl-frs:Item3 2022-12-31 13060068 dpl-frs:DistributionCosts dpl-frs:Item3 2022-01-01 2022-12-31 13060068 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-01-01 2022-12-31 13060068 dpl-frs:Item4 2022-01-01 2022-12-31 13060068 dpl-frs:Item4 2021-12-31 13060068 dpl-frs:Item4 2022-12-31 13060068 dpl-frs:CostSales dpl-frs:Item4 2022-01-01 2022-12-31 13060068 dpl-frs:CostSales dpl-frs:Item4 2021-12-31 13060068 dpl-frs:CostSales dpl-frs:Item4 2022-12-31 13060068 dpl-frs:DistributionCosts dpl-frs:Item4 2022-01-01 2022-12-31 13060068 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-01-01 2022-12-31 13060068 dpl-frs:Item5 2022-01-01 2022-12-31 13060068 dpl-frs:Item5 2021-12-31 13060068 dpl-frs:Item5 2022-12-31 13060068 dpl-frs:CostSales dpl-frs:Item5 2022-01-01 2022-12-31 13060068 dpl-frs:CostSales dpl-frs:Item5 2021-12-31 13060068 dpl-frs:CostSales dpl-frs:Item5 2022-12-31 13060068 dpl-frs:DistributionCosts dpl-frs:Item5 2022-01-01 2022-12-31 13060068 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-01-01 2022-12-31 13060068 dpl-frs:Item6 2022-01-01 2022-12-31 13060068 dpl-frs:Item6 2021-12-31 13060068 dpl-frs:Item6 2022-12-31 13060068 dpl-frs:CostSales dpl-frs:Item6 2022-01-01 2022-12-31 13060068 dpl-frs:CostSales dpl-frs:Item6 2021-12-31 13060068 dpl-frs:CostSales dpl-frs:Item6 2022-12-31 13060068 dpl-frs:DistributionCosts dpl-frs:Item6 2022-01-01 2022-12-31 13060068 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-01-01 2022-12-31 13060068 dpl-frs:Item7 2022-01-01 2022-12-31 13060068 dpl-frs:Item7 2021-12-31 13060068 dpl-frs:Item7 2022-12-31 13060068 dpl-frs:CostSales dpl-frs:Item7 2022-01-01 2022-12-31 13060068 dpl-frs:CostSales dpl-frs:Item7 2021-12-31 13060068 dpl-frs:CostSales dpl-frs:Item7 2022-12-31 13060068 dpl-frs:DistributionCosts dpl-frs:Item7 2022-01-01 2022-12-31 13060068 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-01-01 2022-12-31 13060068 dpl-frs:Item8 2022-01-01 2022-12-31 13060068 dpl-frs:Item8 2021-12-31 13060068 dpl-frs:Item8 2022-12-31 13060068 dpl-frs:CostSales dpl-frs:Item8 2022-01-01 2022-12-31 13060068 dpl-frs:CostSales dpl-frs:Item8 2021-12-31 13060068 dpl-frs:CostSales dpl-frs:Item8 2022-12-31 13060068 dpl-frs:DistributionCosts dpl-frs:Item8 2022-01-01 2022-12-31 13060068 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-01-01 2022-12-31 13060068 dpl-frs:Item9 2022-01-01 2022-12-31 13060068 dpl-frs:Item9 2021-12-31 13060068 dpl-frs:Item9 2022-12-31 13060068 dpl-frs:CostSales dpl-frs:Item9 2022-01-01 2022-12-31 13060068 dpl-frs:CostSales dpl-frs:Item9 2021-12-31 13060068 dpl-frs:CostSales dpl-frs:Item9 2022-12-31 13060068 dpl-frs:DistributionCosts dpl-frs:Item9 2022-01-01 2022-12-31 13060068 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-01-01 2022-12-31 13060068 dpl-frs:Item10 2022-01-01 2022-12-31 13060068 dpl-frs:Item10 2021-12-31 13060068 dpl-frs:Item10 2022-12-31 13060068 dpl-frs:CostSales dpl-frs:Item10 2022-01-01 2022-12-31 13060068 dpl-frs:CostSales dpl-frs:Item10 2021-12-31 13060068 dpl-frs:CostSales dpl-frs:Item10 2022-12-31 13060068 dpl-frs:DistributionCosts dpl-frs:Item10 2022-01-01 2022-12-31 13060068 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-01-01 2022-12-31 13060068 dpl-frs:Item11 2022-01-01 2022-12-31 13060068 dpl-frs:Item11 2021-12-31 13060068 dpl-frs:Item11 2022-12-31 13060068 dpl-frs:CostSales dpl-frs:Item11 2022-01-01 2022-12-31 13060068 dpl-frs:CostSales dpl-frs:Item11 2021-12-31 13060068 dpl-frs:CostSales dpl-frs:Item11 2022-12-31 13060068 dpl-frs:DistributionCosts dpl-frs:Item11 2022-01-01 2022-12-31 13060068 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-01-01 2022-12-31 13060068 dpl-frs:Item12 2022-01-01 2022-12-31 13060068 dpl-frs:Item12 2021-12-31 13060068 dpl-frs:Item12 2022-12-31 13060068 dpl-frs:CostSales dpl-frs:Item12 2022-01-01 2022-12-31 13060068 dpl-frs:CostSales dpl-frs:Item12 2021-12-31 13060068 dpl-frs:CostSales dpl-frs:Item12 2022-12-31 13060068 dpl-frs:DistributionCosts dpl-frs:Item12 2022-01-01 2022-12-31 13060068 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-01-01 2022-12-31 13060068 1 2022-01-01 2022-12-31 13060068 frs-countries:EnglandWales 2022-01-01 2022-12-31 13060068 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2020-12-02 13060068 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-12-31 13060068 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2021-12-31 13060068 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2021-12-31 13060068 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2020-12-03 2021-12-31 13060068 frs-core:AllSubsidiaries 2020-12-03 2021-12-31 13060068 frs-core:KeyManagementPersonnel 2020-12-03 2021-12-31 13060068 frs-core:EntitiesControlledByKeyManagementPersonnel 2020-12-03 2021-12-31 13060068 frs-core:OtherRelatedParties 2020-12-03 2021-12-31 13060068 2020-12-02 13060068 2021-12-31 13060068 2020-12-03 2021-12-31 13060068 frs-core:CurrentFinancialInstruments 2021-12-31 13060068 frs-core:CurrentFinancialInstruments 2020-12-03 2021-12-31 13060068 frs-core:Non-currentFinancialInstruments 2021-12-31 13060068 frs-core:Non-currentFinancialInstruments 2020-12-03 2021-12-31 13060068 frs-core:CurrentFinancialInstruments 2020-12-03 2021-12-31 13060068 frs-core:CurrentFinancialInstruments 2021-12-31 13060068 frs-core:AfterOneYear 2020-12-03 2021-12-31 13060068 frs-core:BetweenOneFiveYears 2020-12-03 2021-12-31 13060068 frs-core:BetweenOneFiveYears 2021-12-31 13060068 frs-core:ComputerEquipment 2021-12-31 13060068 frs-core:ComputerEquipment 2020-12-03 2021-12-31 13060068 frs-core:ComputerEquipment 2020-12-02 13060068 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-12-31 13060068 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2020-12-03 2021-12-31 13060068 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2020-12-02 13060068 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-12-31 13060068 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2020-12-03 2021-12-31 13060068 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2020-12-02 13060068 frs-core:FurnitureFittings 2021-12-31 13060068 frs-core:FurnitureFittings 2020-12-03 2021-12-31 13060068 frs-core:FurnitureFittings 2020-12-02 13060068 frs-core:NetGoodwill 2021-12-31 13060068 frs-core:NetGoodwill 2020-12-03 2021-12-31 13060068 frs-core:NetGoodwill 2020-12-02 13060068 frs-core:InvestmentPropertyIncludedWithinPPE 2021-12-31 13060068 frs-core:InvestmentPropertyIncludedWithinPPE 2020-12-03 2021-12-31 13060068 frs-core:InvestmentPropertyIncludedWithinPPE 2020-12-02 13060068 frs-core:LandBuildings 2021-12-31 13060068 frs-core:LandBuildings 2020-12-03 2021-12-31 13060068 frs-core:LandBuildings 2020-12-02 13060068 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-12-31 13060068 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2020-12-03 2021-12-31 13060068 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2020-12-02 13060068 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-12-31 13060068 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2020-12-03 2021-12-31 13060068 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2020-12-02 13060068 frs-core:MoreThanFiveYears 2020-12-03 2021-12-31 13060068 frs-core:MoreThanFiveYears 2021-12-31 13060068 frs-core:MotorVehicles 2021-12-31 13060068 frs-core:MotorVehicles 2020-12-03 2021-12-31 13060068 frs-core:MotorVehicles 2020-12-02 13060068 frs-core:OtherResidualIntangibleAssets 2021-12-31 13060068 frs-core:OtherResidualIntangibleAssets 2020-12-03 2021-12-31 13060068 frs-core:OtherResidualIntangibleAssets 2020-12-02 13060068 frs-core:PlantMachinery 2021-12-31 13060068 frs-core:PlantMachinery 2020-12-03 2021-12-31 13060068 frs-core:PlantMachinery 2020-12-02 13060068 frs-core:Secured 2021-12-31 13060068 frs-core:Unsecured 2021-12-31 13060068 frs-core:WithinOneYear 2020-12-03 2021-12-31 13060068 frs-core:WithinOneYear 2021-12-31 13060068 frs-core:CapitalRedemptionReserve 2020-12-03 2021-12-31 13060068 frs-core:CapitalRedemptionReserve 2020-12-02 13060068 frs-core:CapitalRedemptionReserve 2021-12-31 13060068 frs-core:OtherReservesSubtotal 2020-12-03 2021-12-31 13060068 frs-core:OtherReservesSubtotal 2020-12-02 13060068 frs-core:OtherReservesSubtotal 2021-12-31 13060068 frs-core:RevaluationReserve 2020-12-03 2021-12-31 13060068 frs-core:RevaluationReserve 2020-12-02 13060068 frs-core:RevaluationReserve 2021-12-31 13060068 frs-core:SharePremium 2020-12-03 2021-12-31 13060068 frs-core:SharePremium 2020-12-02 13060068 frs-core:SharePremium 2021-12-31 13060068 frs-core:ShareCapital 2020-12-03 2021-12-31 13060068 frs-core:ShareCapital 2020-12-02 13060068 frs-core:ShareCapital 2021-12-31 13060068 frs-core:RetainedEarningsAccumulatedLosses 2020-12-03 2021-12-31 13060068 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2020-12-02 13060068 frs-core:RetainedEarningsAccumulatedLosses 2021-12-31 13060068 frs-core:RetainedEarningsAccumulatedLosses 2020-12-02 13060068 frs-core:RetainedEarningsAccumulatedLosses 2021-12-31 13060068 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2020-12-02 13060068 frs-countries:UnitedKingdom 2020-12-03 2021-12-31 13060068 frs-countries:Europe 2020-12-03 2021-12-31 13060068 frs-countries:NorthAmerica 2020-12-03 2021-12-31 13060068 frs-countries:SouthAmerica 2020-12-03 2021-12-31 13060068 frs-countries:Asia 2020-12-03 2021-12-31 13060068 frs-countries:RestWorldOutsideUK 2020-12-03 2021-12-31 13060068 frs-bus:HighestPaidDirector 2020-12-03 2021-12-31 13060068 frs-bus:PrivateLimitedCompanyLtd 2020-12-03 2021-12-31 13060068 frs-bus:CompanyLimitedByGuarantee 2020-12-03 2021-12-31 13060068 frs-bus:LimitedLiabilityPartnershipLLP 2020-12-03 2021-12-31 13060068 frs-bus:LimitedLiabilityPartnershipsSORP 2020-12-03 2021-12-31 13060068 frs-bus:FullAccounts 2020-12-03 2021-12-31 13060068 frs-bus:FilletedAccounts 2020-12-03 2021-12-31 13060068 frs-bus:AbridgedAccounts 2020-12-03 2021-12-31 13060068 frs-bus:FRS102 2020-12-03 2021-12-31 13060068 frs-bus:MediumEntities 2020-12-03 2021-12-31 13060068 frs-bus:SmallEntities 2020-12-03 2021-12-31 13060068 frs-bus:EntityHasNeverTraded 2020-12-03 2021-12-31 13060068 frs-bus:EntityNoLongerTradingButTradedInPast 2020-12-03 2021-12-31 13060068 frs-bus:Audited 2020-12-03 2021-12-31 13060068 frs-bus:AuditExempt-NoAccountantsReport 2020-12-03 2021-12-31 13060068 frs-bus:AuditExemptWithAccountantsReport 2020-12-03 2021-12-31 13060068 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2020-12-03 2021-12-31 13060068 frs-bus:LargeCompaniesRegimeForAccounts 2020-12-03 2021-12-31 13060068 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2020-12-03 2021-12-31 13060068 frs-bus:SmallCompaniesRegimeForAccounts 2020-12-03 2021-12-31 13060068 frs-bus:LargeCompaniesRegimeForDirectorsReport 2020-12-03 2021-12-31 13060068 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2020-12-03 2021-12-31 13060068 frs-bus:SmallCompaniesRegimeForDirectorsReport 2020-12-03 2021-12-31 13060068 frs-bus:OrdinaryShareClass1 2020-12-03 2021-12-31 13060068 frs-bus:OrdinaryShareClass1 2020-12-02 13060068 frs-bus:OrdinaryShareClass1 2021-12-31 13060068 frs-bus:OrdinaryShareClass2 2020-12-03 2021-12-31 13060068 frs-bus:OrdinaryShareClass2 2020-12-02 13060068 frs-bus:OrdinaryShareClass2 2021-12-31 13060068 frs-bus:OrdinaryShareClass3 2020-12-03 2021-12-31 13060068 frs-bus:OrdinaryShareClass3 2020-12-02 13060068 frs-bus:OrdinaryShareClass3 2021-12-31 13060068 frs-bus:OrdinaryShareClass4 2020-12-03 2021-12-31 13060068 frs-bus:OrdinaryShareClass4 2020-12-02 13060068 frs-bus:OrdinaryShareClass4 2021-12-31 13060068 frs-bus:OrdinaryShareClass5 2020-12-03 2021-12-31 13060068 frs-bus:OrdinaryShareClass5 2020-12-02 13060068 frs-bus:OrdinaryShareClass5 2021-12-31 13060068 frs-bus:PreferenceShareClass1 2020-12-03 2021-12-31 13060068 frs-bus:PreferenceShareClass1 2020-12-02 13060068 frs-bus:PreferenceShareClass1 2021-12-31 13060068 frs-bus:PreferenceShareClass2 2020-12-03 2021-12-31 13060068 frs-bus:PreferenceShareClass2 2020-12-02 13060068 frs-bus:PreferenceShareClass2 2021-12-31 13060068 frs-bus:PreferenceShareClass3 2020-12-03 2021-12-31 13060068 frs-bus:PreferenceShareClass3 2020-12-02 13060068 frs-bus:PreferenceShareClass3 2021-12-31 13060068 frs-bus:PreferenceShareClass4 2020-12-03 2021-12-31 13060068 frs-bus:PreferenceShareClass4 2020-12-02 13060068 frs-bus:PreferenceShareClass4 2021-12-31 13060068 frs-bus:PreferenceShareClass5 2020-12-03 2021-12-31 13060068 frs-bus:PreferenceShareClass5 2020-12-02 13060068 frs-bus:PreferenceShareClass5 2021-12-31 13060068 1 2020-12-03 2021-12-31 13060068 1 2021-12-31 13060068 1 2020-12-03 2021-12-31 13060068 frs-core:LeasedAssets 2020-12-03 2021-12-31 13060068 frs-core:OwnedAssets 2020-12-03 2021-12-31 13060068 frs-core:CurrencyRisk 2020-12-03 2021-12-31 13060068 frs-core:MarketRisk 2020-12-03 2021-12-31 13060068 frs-core:InterestRateRisk 2020-12-03 2021-12-31 13060068 frs-core:DeferredTaxation 2020-12-03 2021-12-31 13060068 frs-core:DeferredTaxation 2020-12-02 13060068 frs-core:DeferredTaxation 2021-12-31 13060068 frs-core:OtherProvisionsContingentLiabilities 2020-12-03 2021-12-31 13060068 frs-core:OtherProvisionsContingentLiabilities 2020-12-02 13060068 frs-core:OtherProvisionsContingentLiabilities 2021-12-31 13060068 frs-core:ProvisionsDeferredTax 2021-12-31 13060068 frs-core:OtherDeferredTax 2021-12-31 13060068 frs-core:AcceleratedTaxDepreciationDeferredTax 2021-12-31 13060068 frs-core:TaxLossesCarry-forwardsDeferredTax 2021-12-31 13060068 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2021-12-31 13060068 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2020-12-03 2021-12-31 13060068 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2020-12-02 13060068 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-12-31 13060068 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2020-12-03 2021-12-31 13060068 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2020-12-02 13060068 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-12-31 13060068 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2020-12-03 2021-12-31 13060068 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2020-12-02 13060068 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-12-31 13060068 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2021-12-31 13060068 frs-core:RevaluationInvestmentPropertyDeferredTax 2021-12-31 13060068 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2021-12-31 13060068 frs-core:OtherPost-employmentBenefitsDeferredTax 2021-12-31 13060068 frs-core:Share-basedPaymentsDeferredTax 2021-12-31 13060068 frs-core:TaxCreditsDeferredTax 2021-12-31 13060068 frs-core:CostValuation 2020-12-02 13060068 frs-core:AdditionsToInvestments 2021-12-31 13060068 frs-core:DisposalsRepaymentsInvestments 2021-12-31 13060068 frs-core:RevaluationsIncreaseDecreaseInInvestments 2021-12-31 13060068 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2021-12-31 13060068 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2021-12-31 13060068 frs-core:OtherIncreaseDecreaseInInvestments 2021-12-31 13060068 frs-core:CostValuation 2021-12-31 13060068 frs-core:ProvisionsForImpairmentInvestments 2020-12-02 13060068 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2021-12-31 13060068 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2021-12-31 13060068 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2021-12-31 13060068 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2021-12-31 13060068 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2021-12-31 13060068 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2021-12-31 13060068 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2021-12-31 13060068 frs-core:ProvisionsForImpairmentInvestments 2021-12-31 13060068 frs-core:ListedExchangeTraded 2021-12-31 13060068 frs-core:ListedExchangeTraded 2020-12-02 13060068 frs-core:CostValuation frs-core:ListedExchangeTraded 2020-12-02 13060068 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2021-12-31 13060068 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2021-12-31 13060068 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-12-31 13060068 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2021-12-31 13060068 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-12-31 13060068 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-12-31 13060068 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-12-31 13060068 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2020-12-02 13060068 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 13060068 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 13060068 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 13060068 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 13060068 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2021-12-31 13060068 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 13060068 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 13060068 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 13060068 frs-core:UnlistedNon-exchangeTraded 2021-12-31 13060068 frs-core:UnlistedNon-exchangeTraded 2020-12-02 13060068 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2020-12-02 13060068 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 13060068 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 13060068 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 13060068 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 13060068 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 13060068 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 13060068 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-12-31 13060068 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2020-12-02 13060068 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Registered number: 13060068
Geli Vipa Ltd
Financial Statements
For The Year Ended 31 December 2022
C K R
Chartered Certified Accountants
C K R House
70 East Hill
Dartford
Kent
DA1 1RZ
Financial Statements
Contents
Page
Accountants' Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—5
Page 1
Accountants' Report
Report to the directors on the preparation of the unaudited statutory accounts of Geli Vipa Ltd for the year ended 31 December 2022
To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Geli Vipa Ltd which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the directors of Geli Vipa Ltd , as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of Geli Vipa Ltd and state those matters that we have agreed to state to the directors of Geli Vipa Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Geli Vipa Ltd and its directors as a body for our work or for this report.
It is your duty to ensure that Geli Vipa Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Geli Vipa Ltd . You consider that Geli Vipa Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Geli Vipa Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
21 February 2024
C K R
Chartered Certified Accountants
C K R House
70 East Hill
Dartford
Kent
DA1 1RZ
Page 1
Page 2
Balance Sheet
Registered number: 13060068
31 December 2022 31 December 2021
Notes £ £ £ £
FIXED ASSETS
Investment Properties 4 360,495 -
360,495 -
CURRENT ASSETS
Debtors 5 417 -
Cash at bank and in hand 318 100
735 100
Creditors: Amounts Falling Due Within One Year 6 (123,642 ) -
NET CURRENT ASSETS (LIABILITIES) (122,907 ) 100
TOTAL ASSETS LESS CURRENT LIABILITIES 237,588 100
Creditors: Amounts Falling Due After More Than One Year 7 (245,003 ) -
NET (LIABILITIES)/ASSETS (7,415 ) 100
CAPITAL AND RESERVES
Called up share capital 8 200 100
Profit and Loss Account (7,615 ) -
SHAREHOLDERS' FUNDS (7,415) 100
Page 2
Page 3
For the year ending 31 December 2022 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.
On behalf of the board
Mr Paul Russell
Director
21 February 2024
The notes on pages 4 to 5 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Geli Vipa Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13060068 . The registered office is Ckr House, 70 East Hill, Dartford, Kent, DA1 1RZ.
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
For the year ended 31 December 2022, the company had commenced the  earning of  rental income from its investment property. The property is leased out under operating leases, and the rental income is recognized on a straight-line basis over the lease term, in accordance with Section 23 of FRS 102.
The total rental income for the period was £1300, compared to £Nil  for the previous reporting period. 
Rental agreements for the company's properties are typically fixed for a term and may include provisions for periodic adjustments to the rental charges based on market conditions or inflation rates. The company retains ownership and is responsible for the maintenance and insurance of the leased properties, except where otherwise agreed upon in the lease contracts.
Receivables from rental income are included within trade and other receivables in the statement of financial position. Any impairment losses on rental income receivables are recognized in the profit and loss account under 'administrative expenses.'
The company continuously assesses the credit risk associated with its rental income, taking into consideration the financial condition of its tenants and prevailing economic factors that may affect the ability of tenants to meet their rental obligations.
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:
2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2021: NIL)
- -
4. Investment Property
31 December 2022
£
Fair Value
As at 1 January 2022 -
Additions 360,495
As at 31 December 2022 360,495
If investment property had been accounted for under historical cost accounting rules, the amounts would be:
Page 4
Page 5
31 December 2022 31 December 2021
£ £
Cost 366,459 -
Investment property has not been depreciated.
5. Debtors
31 December 2022 31 December 2021
£ £
Due within one year
Trade debtors 417 -
417 -
6. Creditors: Amounts Falling Due Within One Year
31 December 2022 31 December 2021
£ £
Accruals and deferred income 1,360 -
Directors' loan accounts 122,282 -
123,642 -
7. Creditors: Amounts Falling Due After More Than One Year
31 December 2022 31 December 2021
£ £
Bank mortgages 245,003 -
245,003 -
8. Share Capital
31 December 2022 31 December 2021
£ £
Allotted, Called up and fully paid 200 100
Page 5