Acorah Software Products - Accounts Production 14.4.601 false true 31 December 2021 1 January 2021 false 1 January 2022 31 December 2022 31 December 2022 11613552 Mr Richard Donoghue iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11613552 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-12-31 11613552 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-12-31 11613552 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-12-31 11613552 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-12-31 11613552 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-01-01 2022-12-31 11613552 frs-core:AllSubsidiaries 2022-01-01 2022-12-31 11613552 frs-core:KeyManagementPersonnel 2022-01-01 2022-12-31 11613552 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-01-01 2022-12-31 11613552 frs-core:OtherRelatedParties 2022-01-01 2022-12-31 11613552 2021-12-31 11613552 2022-12-31 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frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 11613552 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-12-31 11613552 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 11613552 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 11613552 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 11613552 frs-core:UnlistedNon-exchangeTraded 2022-12-31 11613552 frs-core:UnlistedNon-exchangeTraded 2021-12-31 11613552 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-12-31 11613552 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 11613552 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 11613552 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2022-12-31 11613552 19 2022-01-01 2022-12-31 11613552 frs-core:CurrentFinancialInstruments 19 2022-12-31 11613552 frs-core:Non-currentFinancialInstruments 19 2022-12-31 11613552 20 2022-01-01 2022-12-31 11613552 frs-core:CurrentFinancialInstruments 20 2022-12-31 11613552 frs-core:Non-currentFinancialInstruments 20 2022-12-31 11613552 dpl-frs:Item1 2022-01-01 2022-12-31 11613552 dpl-frs:Item1 2021-12-31 11613552 dpl-frs:Item1 2022-12-31 11613552 dpl-frs:CostSales dpl-frs:Item1 2022-01-01 2022-12-31 11613552 dpl-frs:CostSales dpl-frs:Item1 2021-12-31 11613552 dpl-frs:CostSales dpl-frs:Item1 2022-12-31 11613552 dpl-frs:DistributionCosts dpl-frs:Item1 2022-01-01 2022-12-31 11613552 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-01-01 2022-12-31 11613552 dpl-frs:Item2 2022-01-01 2022-12-31 11613552 dpl-frs:Item2 2021-12-31 11613552 dpl-frs:Item2 2022-12-31 11613552 dpl-frs:CostSales dpl-frs:Item2 2022-01-01 2022-12-31 11613552 dpl-frs:CostSales dpl-frs:Item2 2021-12-31 11613552 dpl-frs:CostSales dpl-frs:Item2 2022-12-31 11613552 dpl-frs:DistributionCosts dpl-frs:Item2 2022-01-01 2022-12-31 11613552 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-01-01 2022-12-31 11613552 dpl-frs:Item3 2022-01-01 2022-12-31 11613552 dpl-frs:Item3 2021-12-31 11613552 dpl-frs:Item3 2022-12-31 11613552 dpl-frs:CostSales dpl-frs:Item3 2022-01-01 2022-12-31 11613552 dpl-frs:CostSales dpl-frs:Item3 2021-12-31 11613552 dpl-frs:CostSales dpl-frs:Item3 2022-12-31 11613552 dpl-frs:DistributionCosts dpl-frs:Item3 2022-01-01 2022-12-31 11613552 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-01-01 2022-12-31 11613552 dpl-frs:Item4 2022-01-01 2022-12-31 11613552 dpl-frs:Item4 2021-12-31 11613552 dpl-frs:Item4 2022-12-31 11613552 dpl-frs:CostSales dpl-frs:Item4 2022-01-01 2022-12-31 11613552 dpl-frs:CostSales dpl-frs:Item4 2021-12-31 11613552 dpl-frs:CostSales dpl-frs:Item4 2022-12-31 11613552 dpl-frs:DistributionCosts dpl-frs:Item4 2022-01-01 2022-12-31 11613552 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-01-01 2022-12-31 11613552 dpl-frs:Item5 2022-01-01 2022-12-31 11613552 dpl-frs:Item5 2021-12-31 11613552 dpl-frs:Item5 2022-12-31 11613552 dpl-frs:CostSales dpl-frs:Item5 2022-01-01 2022-12-31 11613552 dpl-frs:CostSales dpl-frs:Item5 2021-12-31 11613552 dpl-frs:CostSales dpl-frs:Item5 2022-12-31 11613552 dpl-frs:DistributionCosts dpl-frs:Item5 2022-01-01 2022-12-31 11613552 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-01-01 2022-12-31 11613552 dpl-frs:Item6 2022-01-01 2022-12-31 11613552 dpl-frs:Item6 2021-12-31 11613552 dpl-frs:Item6 2022-12-31 11613552 dpl-frs:CostSales dpl-frs:Item6 2022-01-01 2022-12-31 11613552 dpl-frs:CostSales dpl-frs:Item6 2021-12-31 11613552 dpl-frs:CostSales dpl-frs:Item6 2022-12-31 11613552 dpl-frs:DistributionCosts dpl-frs:Item6 2022-01-01 2022-12-31 11613552 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-01-01 2022-12-31 11613552 dpl-frs:Item7 2022-01-01 2022-12-31 11613552 dpl-frs:Item7 2021-12-31 11613552 dpl-frs:Item7 2022-12-31 11613552 dpl-frs:CostSales dpl-frs:Item7 2022-01-01 2022-12-31 11613552 dpl-frs:CostSales dpl-frs:Item7 2021-12-31 11613552 dpl-frs:CostSales dpl-frs:Item7 2022-12-31 11613552 dpl-frs:DistributionCosts dpl-frs:Item7 2022-01-01 2022-12-31 11613552 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-01-01 2022-12-31 11613552 dpl-frs:Item8 2022-01-01 2022-12-31 11613552 dpl-frs:Item8 2021-12-31 11613552 dpl-frs:Item8 2022-12-31 11613552 dpl-frs:CostSales dpl-frs:Item8 2022-01-01 2022-12-31 11613552 dpl-frs:CostSales dpl-frs:Item8 2021-12-31 11613552 dpl-frs:CostSales dpl-frs:Item8 2022-12-31 11613552 dpl-frs:DistributionCosts dpl-frs:Item8 2022-01-01 2022-12-31 11613552 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-01-01 2022-12-31 11613552 dpl-frs:Item9 2022-01-01 2022-12-31 11613552 dpl-frs:Item9 2021-12-31 11613552 dpl-frs:Item9 2022-12-31 11613552 dpl-frs:CostSales dpl-frs:Item9 2022-01-01 2022-12-31 11613552 dpl-frs:CostSales dpl-frs:Item9 2021-12-31 11613552 dpl-frs:CostSales dpl-frs:Item9 2022-12-31 11613552 dpl-frs:DistributionCosts dpl-frs:Item9 2022-01-01 2022-12-31 11613552 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-01-01 2022-12-31 11613552 dpl-frs:Item10 2022-01-01 2022-12-31 11613552 dpl-frs:Item10 2021-12-31 11613552 dpl-frs:Item10 2022-12-31 11613552 dpl-frs:CostSales dpl-frs:Item10 2022-01-01 2022-12-31 11613552 dpl-frs:CostSales dpl-frs:Item10 2021-12-31 11613552 dpl-frs:CostSales dpl-frs:Item10 2022-12-31 11613552 dpl-frs:DistributionCosts dpl-frs:Item10 2022-01-01 2022-12-31 11613552 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-01-01 2022-12-31 11613552 dpl-frs:Item11 2022-01-01 2022-12-31 11613552 dpl-frs:Item11 2021-12-31 11613552 dpl-frs:Item11 2022-12-31 11613552 dpl-frs:CostSales dpl-frs:Item11 2022-01-01 2022-12-31 11613552 dpl-frs:CostSales dpl-frs:Item11 2021-12-31 11613552 dpl-frs:CostSales dpl-frs:Item11 2022-12-31 11613552 dpl-frs:DistributionCosts dpl-frs:Item11 2022-01-01 2022-12-31 11613552 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-01-01 2022-12-31 11613552 dpl-frs:Item12 2022-01-01 2022-12-31 11613552 dpl-frs:Item12 2021-12-31 11613552 dpl-frs:Item12 2022-12-31 11613552 dpl-frs:CostSales dpl-frs:Item12 2022-01-01 2022-12-31 11613552 dpl-frs:CostSales dpl-frs:Item12 2021-12-31 11613552 dpl-frs:CostSales dpl-frs:Item12 2022-12-31 11613552 dpl-frs:DistributionCosts dpl-frs:Item12 2022-01-01 2022-12-31 11613552 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-01-01 2022-12-31 11613552 1 2022-01-01 2022-12-31 11613552 frs-countries:EnglandWales 2022-01-01 2022-12-31 11613552 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2020-12-31 11613552 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-12-31 11613552 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2021-12-31 11613552 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2021-12-31 11613552 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-01-01 2021-12-31 11613552 frs-core:AllSubsidiaries 2021-01-01 2021-12-31 11613552 frs-core:KeyManagementPersonnel 2021-01-01 2021-12-31 11613552 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-01-01 2021-12-31 11613552 frs-core:OtherRelatedParties 2021-01-01 2021-12-31 11613552 2020-12-31 11613552 2021-12-31 11613552 2021-01-01 2021-12-31 11613552 frs-core:CurrentFinancialInstruments 2021-12-31 11613552 frs-core:CurrentFinancialInstruments 2021-01-01 2021-12-31 11613552 frs-core:Non-currentFinancialInstruments 2021-12-31 11613552 frs-core:Non-currentFinancialInstruments 2021-01-01 2021-12-31 11613552 frs-core:CurrentFinancialInstruments 2021-01-01 2021-12-31 11613552 frs-core:CurrentFinancialInstruments 2021-12-31 11613552 frs-core:AfterOneYear 2021-01-01 2021-12-31 11613552 frs-core:BetweenOneFiveYears 2021-01-01 2021-12-31 11613552 frs-core:BetweenOneFiveYears 2021-12-31 11613552 frs-core:ComputerEquipment 2021-12-31 11613552 frs-core:ComputerEquipment 2021-01-01 2021-12-31 11613552 frs-core:ComputerEquipment 2020-12-31 11613552 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-12-31 11613552 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-01-01 2021-12-31 11613552 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2020-12-31 11613552 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-12-31 11613552 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-01-01 2021-12-31 11613552 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2020-12-31 11613552 frs-core:FurnitureFittings 2021-12-31 11613552 frs-core:FurnitureFittings 2021-01-01 2021-12-31 11613552 frs-core:FurnitureFittings 2020-12-31 11613552 frs-core:NetGoodwill 2021-12-31 11613552 frs-core:NetGoodwill 2021-01-01 2021-12-31 11613552 frs-core:NetGoodwill 2020-12-31 11613552 frs-core:InvestmentPropertyIncludedWithinPPE 2021-12-31 11613552 frs-core:InvestmentPropertyIncludedWithinPPE 2021-01-01 2021-12-31 11613552 frs-core:InvestmentPropertyIncludedWithinPPE 2020-12-31 11613552 frs-core:LandBuildings 2021-12-31 11613552 frs-core:LandBuildings 2021-01-01 2021-12-31 11613552 frs-core:LandBuildings 2020-12-31 11613552 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-12-31 11613552 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-01-01 2021-12-31 11613552 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2020-12-31 11613552 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-12-31 11613552 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-01-01 2021-12-31 11613552 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2020-12-31 11613552 frs-core:MoreThanFiveYears 2021-01-01 2021-12-31 11613552 frs-core:MoreThanFiveYears 2021-12-31 11613552 frs-core:MotorVehicles 2021-12-31 11613552 frs-core:MotorVehicles 2021-01-01 2021-12-31 11613552 frs-core:MotorVehicles 2020-12-31 11613552 frs-core:OtherResidualIntangibleAssets 2021-12-31 11613552 frs-core:OtherResidualIntangibleAssets 2021-01-01 2021-12-31 11613552 frs-core:OtherResidualIntangibleAssets 2020-12-31 11613552 frs-core:PlantMachinery 2021-12-31 11613552 frs-core:PlantMachinery 2021-01-01 2021-12-31 11613552 frs-core:PlantMachinery 2020-12-31 11613552 frs-core:Secured 2021-12-31 11613552 frs-core:Unsecured 2021-12-31 11613552 frs-core:WithinOneYear 2021-01-01 2021-12-31 11613552 frs-core:WithinOneYear 2021-12-31 11613552 frs-core:CapitalRedemptionReserve 2021-01-01 2021-12-31 11613552 frs-core:CapitalRedemptionReserve 2020-12-31 11613552 frs-core:CapitalRedemptionReserve 2021-12-31 11613552 frs-core:OtherReservesSubtotal 2021-01-01 2021-12-31 11613552 frs-core:OtherReservesSubtotal 2020-12-31 11613552 frs-core:OtherReservesSubtotal 2021-12-31 11613552 frs-core:RevaluationReserve 2021-01-01 2021-12-31 11613552 frs-core:RevaluationReserve 2020-12-31 11613552 frs-core:RevaluationReserve 2021-12-31 11613552 frs-core:SharePremium 2021-01-01 2021-12-31 11613552 frs-core:SharePremium 2020-12-31 11613552 frs-core:SharePremium 2021-12-31 11613552 frs-core:ShareCapital 2021-01-01 2021-12-31 11613552 frs-core:ShareCapital 2020-12-31 11613552 frs-core:ShareCapital 2021-12-31 11613552 frs-core:RetainedEarningsAccumulatedLosses 2021-01-01 2021-12-31 11613552 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2020-12-31 11613552 frs-core:RetainedEarningsAccumulatedLosses 2021-12-31 11613552 frs-core:RetainedEarningsAccumulatedLosses 2020-12-31 11613552 frs-core:RetainedEarningsAccumulatedLosses 2021-12-31 11613552 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2020-12-31 11613552 frs-countries:UnitedKingdom 2021-01-01 2021-12-31 11613552 frs-countries:Europe 2021-01-01 2021-12-31 11613552 frs-countries:NorthAmerica 2021-01-01 2021-12-31 11613552 frs-countries:SouthAmerica 2021-01-01 2021-12-31 11613552 frs-countries:Asia 2021-01-01 2021-12-31 11613552 frs-countries:RestWorldOutsideUK 2021-01-01 2021-12-31 11613552 frs-bus:HighestPaidDirector 2021-01-01 2021-12-31 11613552 frs-bus:PrivateLimitedCompanyLtd 2021-01-01 2021-12-31 11613552 frs-bus:CompanyLimitedByGuarantee 2021-01-01 2021-12-31 11613552 frs-bus:LimitedLiabilityPartnershipLLP 2021-01-01 2021-12-31 11613552 frs-bus:LimitedLiabilityPartnershipsSORP 2021-01-01 2021-12-31 11613552 frs-bus:FullAccounts 2021-01-01 2021-12-31 11613552 frs-bus:FilletedAccounts 2021-01-01 2021-12-31 11613552 frs-bus:AbridgedAccounts 2021-01-01 2021-12-31 11613552 frs-bus:FRS102 2021-01-01 2021-12-31 11613552 frs-bus:MediumEntities 2021-01-01 2021-12-31 11613552 frs-bus:SmallEntities 2021-01-01 2021-12-31 11613552 frs-bus:EntityHasNeverTraded 2021-01-01 2021-12-31 11613552 frs-bus:EntityNoLongerTradingButTradedInPast 2021-01-01 2021-12-31 11613552 frs-bus:Audited 2021-01-01 2021-12-31 11613552 frs-bus:AuditExempt-NoAccountantsReport 2021-01-01 2021-12-31 11613552 frs-bus:AuditExemptWithAccountantsReport 2021-01-01 2021-12-31 11613552 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-01-01 2021-12-31 11613552 frs-bus:LargeCompaniesRegimeForAccounts 2021-01-01 2021-12-31 11613552 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-01-01 2021-12-31 11613552 frs-bus:SmallCompaniesRegimeForAccounts 2021-01-01 2021-12-31 11613552 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-01-01 2021-12-31 11613552 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-01-01 2021-12-31 11613552 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-01-01 2021-12-31 11613552 frs-bus:OrdinaryShareClass1 2021-01-01 2021-12-31 11613552 frs-bus:OrdinaryShareClass1 2020-12-31 11613552 frs-bus:OrdinaryShareClass1 2021-12-31 11613552 frs-bus:OrdinaryShareClass2 2021-01-01 2021-12-31 11613552 frs-bus:OrdinaryShareClass2 2020-12-31 11613552 frs-bus:OrdinaryShareClass2 2021-12-31 11613552 frs-bus:OrdinaryShareClass3 2021-01-01 2021-12-31 11613552 frs-bus:OrdinaryShareClass3 2020-12-31 11613552 frs-bus:OrdinaryShareClass3 2021-12-31 11613552 frs-bus:OrdinaryShareClass4 2021-01-01 2021-12-31 11613552 frs-bus:OrdinaryShareClass4 2020-12-31 11613552 frs-bus:OrdinaryShareClass4 2021-12-31 11613552 frs-bus:OrdinaryShareClass5 2021-01-01 2021-12-31 11613552 frs-bus:OrdinaryShareClass5 2020-12-31 11613552 frs-bus:OrdinaryShareClass5 2021-12-31 11613552 frs-bus:PreferenceShareClass1 2021-01-01 2021-12-31 11613552 frs-bus:PreferenceShareClass1 2020-12-31 11613552 frs-bus:PreferenceShareClass1 2021-12-31 11613552 frs-bus:PreferenceShareClass2 2021-01-01 2021-12-31 11613552 frs-bus:PreferenceShareClass2 2020-12-31 11613552 frs-bus:PreferenceShareClass2 2021-12-31 11613552 frs-bus:PreferenceShareClass3 2021-01-01 2021-12-31 11613552 frs-bus:PreferenceShareClass3 2020-12-31 11613552 frs-bus:PreferenceShareClass3 2021-12-31 11613552 frs-bus:PreferenceShareClass4 2021-01-01 2021-12-31 11613552 frs-bus:PreferenceShareClass4 2020-12-31 11613552 frs-bus:PreferenceShareClass4 2021-12-31 11613552 frs-bus:PreferenceShareClass5 2021-01-01 2021-12-31 11613552 frs-bus:PreferenceShareClass5 2020-12-31 11613552 frs-bus:PreferenceShareClass5 2021-12-31 11613552 1 2021-01-01 2021-12-31 11613552 1 2021-12-31 11613552 1 2021-01-01 2021-12-31 11613552 frs-core:LeasedAssets 2021-01-01 2021-12-31 11613552 frs-core:OwnedAssets 2021-01-01 2021-12-31 11613552 frs-core:CurrencyRisk 2021-01-01 2021-12-31 11613552 frs-core:MarketRisk 2021-01-01 2021-12-31 11613552 frs-core:InterestRateRisk 2021-01-01 2021-12-31 11613552 frs-core:DeferredTaxation 2021-01-01 2021-12-31 11613552 frs-core:DeferredTaxation 2020-12-31 11613552 frs-core:DeferredTaxation 2021-12-31 11613552 frs-core:OtherProvisionsContingentLiabilities 2021-01-01 2021-12-31 11613552 frs-core:OtherProvisionsContingentLiabilities 2020-12-31 11613552 frs-core:OtherProvisionsContingentLiabilities 2021-12-31 11613552 frs-core:ProvisionsDeferredTax 2021-12-31 11613552 frs-core:OtherDeferredTax 2021-12-31 11613552 frs-core:AcceleratedTaxDepreciationDeferredTax 2021-12-31 11613552 frs-core:TaxLossesCarry-forwardsDeferredTax 2021-12-31 11613552 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2021-12-31 11613552 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-01-01 2021-12-31 11613552 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2020-12-31 11613552 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-12-31 11613552 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-01-01 2021-12-31 11613552 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2020-12-31 11613552 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-12-31 11613552 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-01-01 2021-12-31 11613552 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2020-12-31 11613552 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-12-31 11613552 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2021-12-31 11613552 frs-core:RevaluationInvestmentPropertyDeferredTax 2021-12-31 11613552 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2021-12-31 11613552 frs-core:OtherPost-employmentBenefitsDeferredTax 2021-12-31 11613552 frs-core:Share-basedPaymentsDeferredTax 2021-12-31 11613552 frs-core:TaxCreditsDeferredTax 2021-12-31 11613552 frs-core:CostValuation 2020-12-31 11613552 frs-core:AdditionsToInvestments 2021-12-31 11613552 frs-core:DisposalsRepaymentsInvestments 2021-12-31 11613552 frs-core:RevaluationsIncreaseDecreaseInInvestments 2021-12-31 11613552 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2021-12-31 11613552 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2021-12-31 11613552 frs-core:OtherIncreaseDecreaseInInvestments 2021-12-31 11613552 frs-core:CostValuation 2021-12-31 11613552 frs-core:ProvisionsForImpairmentInvestments 2020-12-31 11613552 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2021-12-31 11613552 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2021-12-31 11613552 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2021-12-31 11613552 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2021-12-31 11613552 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2021-12-31 11613552 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2021-12-31 11613552 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2021-12-31 11613552 frs-core:ProvisionsForImpairmentInvestments 2021-12-31 11613552 frs-core:ListedExchangeTraded 2021-12-31 11613552 frs-core:ListedExchangeTraded 2020-12-31 11613552 frs-core:CostValuation frs-core:ListedExchangeTraded 2020-12-31 11613552 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2021-12-31 11613552 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2021-12-31 11613552 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-12-31 11613552 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2021-12-31 11613552 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-12-31 11613552 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-12-31 11613552 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-12-31 11613552 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2020-12-31 11613552 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 11613552 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 11613552 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 11613552 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 11613552 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2021-12-31 11613552 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 11613552 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 11613552 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 11613552 frs-core:UnlistedNon-exchangeTraded 2021-12-31 11613552 frs-core:UnlistedNon-exchangeTraded 2020-12-31 11613552 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2020-12-31 11613552 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 11613552 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 11613552 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 11613552 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 11613552 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 11613552 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 11613552 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-12-31 11613552 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2020-12-31 11613552 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 11613552 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 11613552 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 11613552 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 11613552 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2021-12-31 11613552 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 11613552 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 11613552 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 11613552 dpl-frs:CostSales 2021-01-01 2021-12-31 11613552 dpl-frs:CostSales 2020-12-31 11613552 dpl-frs:CostSales 2021-12-31 11613552 dpl-frs:DistributionCosts 2021-01-01 2021-12-31 11613552 dpl-frs:AdministrativeExpenses 2021-01-01 2021-12-31 11613552 frs-bus:Director1 2021-01-01 2021-12-31 11613552 frs-bus:Director1 2020-12-31 11613552 frs-bus:Director1 2021-12-31 11613552 frs-bus:Director2 2021-01-01 2021-12-31 11613552 frs-bus:Director2 2020-12-31 11613552 frs-bus:Director2 2021-12-31 11613552 1 2021-01-01 2021-12-31 11613552 frs-core:CurrentFinancialInstruments 1 2021-12-31 11613552 frs-core:Non-currentFinancialInstruments 1 2021-12-31 11613552 2 2021-01-01 2021-12-31 11613552 frs-core:CurrentFinancialInstruments 2 2021-12-31 11613552 frs-core:Non-currentFinancialInstruments 2 2021-12-31 11613552 3 2021-01-01 2021-12-31 11613552 frs-core:CurrentFinancialInstruments 3 2021-12-31 11613552 frs-core:Non-currentFinancialInstruments 3 2021-12-31 11613552 4 2021-01-01 2021-12-31 11613552 frs-core:CurrentFinancialInstruments 4 2021-12-31 11613552 frs-core:Non-currentFinancialInstruments 4 2021-12-31 11613552 5 2021-01-01 2021-12-31 11613552 frs-core:CurrentFinancialInstruments 5 2021-12-31 11613552 frs-core:Non-currentFinancialInstruments 5 2021-12-31 11613552 6 2021-01-01 2021-12-31 11613552 frs-core:CurrentFinancialInstruments 6 2021-12-31 11613552 frs-core:Non-currentFinancialInstruments 6 2021-12-31 11613552 7 2021-01-01 2021-12-31 11613552 frs-core:CurrentFinancialInstruments 7 2021-12-31 11613552 frs-core:Non-currentFinancialInstruments 7 2021-12-31 11613552 8 2021-01-01 2021-12-31 11613552 frs-core:CurrentFinancialInstruments 8 2021-12-31 11613552 frs-core:Non-currentFinancialInstruments 8 2021-12-31 11613552 9 2021-01-01 2021-12-31 11613552 frs-core:CurrentFinancialInstruments 9 2021-12-31 11613552 frs-core:Non-currentFinancialInstruments 9 2021-12-31 11613552 10 2021-01-01 2021-12-31 11613552 frs-core:CurrentFinancialInstruments 10 2021-12-31 11613552 frs-core:Non-currentFinancialInstruments 10 2021-12-31 11613552 11 2021-01-01 2021-12-31 11613552 frs-core:CurrentFinancialInstruments 11 2021-12-31 11613552 frs-core:Non-currentFinancialInstruments 11 2021-12-31 11613552 12 2021-01-01 2021-12-31 11613552 frs-core:CurrentFinancialInstruments 12 2021-12-31 11613552 frs-core:Non-currentFinancialInstruments 12 2021-12-31 11613552 13 2021-01-01 2021-12-31 11613552 frs-core:CurrentFinancialInstruments 13 2021-12-31 11613552 frs-core:Non-currentFinancialInstruments 13 2021-12-31 11613552 14 2021-01-01 2021-12-31 11613552 frs-core:CurrentFinancialInstruments 14 2021-12-31 11613552 frs-core:Non-currentFinancialInstruments 14 2021-12-31 11613552 15 2021-01-01 2021-12-31 11613552 frs-core:CurrentFinancialInstruments 15 2021-12-31 11613552 frs-core:Non-currentFinancialInstruments 15 2021-12-31 11613552 16 2021-01-01 2021-12-31 11613552 frs-core:CurrentFinancialInstruments 16 2021-12-31 11613552 frs-core:Non-currentFinancialInstruments 16 2021-12-31 11613552 17 2021-01-01 2021-12-31 11613552 frs-core:CurrentFinancialInstruments 17 2021-12-31 11613552 frs-core:Non-currentFinancialInstruments 17 2021-12-31 11613552 18 2021-01-01 2021-12-31 11613552 frs-core:CurrentFinancialInstruments 18 2021-12-31 11613552 frs-core:Non-currentFinancialInstruments 18 2021-12-31 11613552 19 2021-01-01 2021-12-31 11613552 frs-core:CurrentFinancialInstruments 19 2021-12-31 11613552 frs-core:Non-currentFinancialInstruments 19 2021-12-31 11613552 20 2021-01-01 2021-12-31 11613552 frs-core:CurrentFinancialInstruments 20 2021-12-31 11613552 frs-core:Non-currentFinancialInstruments 20 2021-12-31 11613552 dpl-frs:Item1 2021-01-01 2021-12-31 11613552 dpl-frs:Item1 2020-12-31 11613552 dpl-frs:Item1 2021-12-31 11613552 dpl-frs:CostSales dpl-frs:Item1 2021-01-01 2021-12-31 11613552 dpl-frs:CostSales dpl-frs:Item1 2020-12-31 11613552 dpl-frs:CostSales dpl-frs:Item1 2021-12-31 11613552 dpl-frs:DistributionCosts dpl-frs:Item1 2021-01-01 2021-12-31 11613552 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-01-01 2021-12-31 11613552 dpl-frs:Item2 2021-01-01 2021-12-31 11613552 dpl-frs:Item2 2020-12-31 11613552 dpl-frs:Item2 2021-12-31 11613552 dpl-frs:CostSales dpl-frs:Item2 2021-01-01 2021-12-31 11613552 dpl-frs:CostSales dpl-frs:Item2 2020-12-31 11613552 dpl-frs:CostSales dpl-frs:Item2 2021-12-31 11613552 dpl-frs:DistributionCosts dpl-frs:Item2 2021-01-01 2021-12-31 11613552 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-01-01 2021-12-31 11613552 dpl-frs:Item3 2021-01-01 2021-12-31 11613552 dpl-frs:Item3 2020-12-31 11613552 dpl-frs:Item3 2021-12-31 11613552 dpl-frs:CostSales dpl-frs:Item3 2021-01-01 2021-12-31 11613552 dpl-frs:CostSales dpl-frs:Item3 2020-12-31 11613552 dpl-frs:CostSales dpl-frs:Item3 2021-12-31 11613552 dpl-frs:DistributionCosts dpl-frs:Item3 2021-01-01 2021-12-31 11613552 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-01-01 2021-12-31 11613552 dpl-frs:Item4 2021-01-01 2021-12-31 11613552 dpl-frs:Item4 2020-12-31 11613552 dpl-frs:Item4 2021-12-31 11613552 dpl-frs:CostSales dpl-frs:Item4 2021-01-01 2021-12-31 11613552 dpl-frs:CostSales dpl-frs:Item4 2020-12-31 11613552 dpl-frs:CostSales dpl-frs:Item4 2021-12-31 11613552 dpl-frs:DistributionCosts dpl-frs:Item4 2021-01-01 2021-12-31 11613552 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-01-01 2021-12-31 11613552 dpl-frs:Item5 2021-01-01 2021-12-31 11613552 dpl-frs:Item5 2020-12-31 11613552 dpl-frs:Item5 2021-12-31 11613552 dpl-frs:CostSales dpl-frs:Item5 2021-01-01 2021-12-31 11613552 dpl-frs:CostSales dpl-frs:Item5 2020-12-31 11613552 dpl-frs:CostSales dpl-frs:Item5 2021-12-31 11613552 dpl-frs:DistributionCosts dpl-frs:Item5 2021-01-01 2021-12-31 11613552 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-01-01 2021-12-31 11613552 dpl-frs:Item6 2021-01-01 2021-12-31 11613552 dpl-frs:Item6 2020-12-31 11613552 dpl-frs:Item6 2021-12-31 11613552 dpl-frs:CostSales dpl-frs:Item6 2021-01-01 2021-12-31 11613552 dpl-frs:CostSales dpl-frs:Item6 2020-12-31 11613552 dpl-frs:CostSales dpl-frs:Item6 2021-12-31 11613552 dpl-frs:DistributionCosts dpl-frs:Item6 2021-01-01 2021-12-31 11613552 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-01-01 2021-12-31 11613552 dpl-frs:Item7 2021-01-01 2021-12-31 11613552 dpl-frs:Item7 2020-12-31 11613552 dpl-frs:Item7 2021-12-31 11613552 dpl-frs:CostSales dpl-frs:Item7 2021-01-01 2021-12-31 11613552 dpl-frs:CostSales dpl-frs:Item7 2020-12-31 11613552 dpl-frs:CostSales dpl-frs:Item7 2021-12-31 11613552 dpl-frs:DistributionCosts dpl-frs:Item7 2021-01-01 2021-12-31 11613552 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-01-01 2021-12-31 11613552 dpl-frs:Item8 2021-01-01 2021-12-31 11613552 dpl-frs:Item8 2020-12-31 11613552 dpl-frs:Item8 2021-12-31 11613552 dpl-frs:CostSales dpl-frs:Item8 2021-01-01 2021-12-31 11613552 dpl-frs:CostSales dpl-frs:Item8 2020-12-31 11613552 dpl-frs:CostSales dpl-frs:Item8 2021-12-31 11613552 dpl-frs:DistributionCosts dpl-frs:Item8 2021-01-01 2021-12-31 11613552 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-01-01 2021-12-31 11613552 dpl-frs:Item9 2021-01-01 2021-12-31 11613552 dpl-frs:Item9 2020-12-31 11613552 dpl-frs:Item9 2021-12-31 11613552 dpl-frs:CostSales dpl-frs:Item9 2021-01-01 2021-12-31 11613552 dpl-frs:CostSales dpl-frs:Item9 2020-12-31 11613552 dpl-frs:CostSales dpl-frs:Item9 2021-12-31 11613552 dpl-frs:DistributionCosts dpl-frs:Item9 2021-01-01 2021-12-31 11613552 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-01-01 2021-12-31 11613552 dpl-frs:Item10 2021-01-01 2021-12-31 11613552 dpl-frs:Item10 2020-12-31 11613552 dpl-frs:Item10 2021-12-31 11613552 dpl-frs:CostSales dpl-frs:Item10 2021-01-01 2021-12-31 11613552 dpl-frs:CostSales dpl-frs:Item10 2020-12-31 11613552 dpl-frs:CostSales dpl-frs:Item10 2021-12-31 11613552 dpl-frs:DistributionCosts dpl-frs:Item10 2021-01-01 2021-12-31 11613552 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-01-01 2021-12-31 11613552 dpl-frs:Item11 2021-01-01 2021-12-31 11613552 dpl-frs:Item11 2020-12-31 11613552 dpl-frs:Item11 2021-12-31 11613552 dpl-frs:CostSales dpl-frs:Item11 2021-01-01 2021-12-31 11613552 dpl-frs:CostSales dpl-frs:Item11 2020-12-31 11613552 dpl-frs:CostSales dpl-frs:Item11 2021-12-31 11613552 dpl-frs:DistributionCosts dpl-frs:Item11 2021-01-01 2021-12-31 11613552 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-01-01 2021-12-31 11613552 dpl-frs:Item12 2021-01-01 2021-12-31 11613552 dpl-frs:Item12 2020-12-31 11613552 dpl-frs:Item12 2021-12-31 11613552 dpl-frs:CostSales dpl-frs:Item12 2021-01-01 2021-12-31 11613552 dpl-frs:CostSales dpl-frs:Item12 2020-12-31 11613552 dpl-frs:CostSales dpl-frs:Item12 2021-12-31 11613552 dpl-frs:DistributionCosts dpl-frs:Item12 2021-01-01 2021-12-31 11613552 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-01-01 2021-12-31 11613552 1 2021-01-01 2021-12-31 11613552 frs-countries:EnglandWales 2021-01-01 2021-12-31
Registered number: 11613552
Crogga (UK) Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2022
Unaudited Financial Statements
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2
Page 1
Balance Sheet
Registered number: 11613552
2022 2021
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 569 3,472
569 3,472
Creditors: Amounts Falling Due Within One Year 5 (63,103 ) (56,978 )
NET CURRENT ASSETS (LIABILITIES) (62,534 ) (53,506 )
TOTAL ASSETS LESS CURRENT LIABILITIES (62,534 ) (53,506 )
NET LIABILITIES (62,534 ) (53,506 )
CAPITAL AND RESERVES
Called up share capital 6 1 1
Profit and Loss Account (62,535 ) (53,507 )
SHAREHOLDERS' FUNDS (62,534) (53,506)
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 Richard Donoghue
Director
14/09/2023
The notes on page 2 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Crogga (UK) Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11613552 . The registered office is Elscot House, Arcadia Avenue, London, N3 2JU.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2021: 1)
1 1
4. Debtors
2022 2021
£ £
Due within one year
Trade debtors 569 569
Prepayments and accrued income - 2,903
569 3,472
5. Creditors: Amounts Falling Due Within One Year
2022 2021
£ £
Trade creditors - 4,965
Other creditors 58,431 50,282
Accruals and deferred income 4,672 1,731
63,103 56,978
6. Share Capital
2022 2021
£ £
Allotted, Called up and fully paid 1 1
Page 2