Acorah Software Products - Accounts Production 14.3.260 false true 31 July 2022 1 August 2021 false 1 August 2022 31 July 2023 31 July 2023 10866054 Mr Mark Aldridge Mr John Regan iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10866054 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-07-31 10866054 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-07-31 10866054 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-07-31 10866054 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-07-31 10866054 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-08-01 2023-07-31 10866054 frs-core:AllSubsidiaries 2022-08-01 2023-07-31 10866054 frs-core:KeyManagementPersonnel 2022-08-01 2023-07-31 10866054 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-08-01 2023-07-31 10866054 frs-core:OtherRelatedParties 2022-08-01 2023-07-31 10866054 2022-07-31 10866054 2023-07-31 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frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-07-31 10866054 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-07-31 10866054 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-07-31 10866054 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-07-31 10866054 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-07-31 10866054 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-07-31 10866054 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-07-31 10866054 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-07-31 10866054 frs-core:UnlistedNon-exchangeTraded 2022-07-31 10866054 frs-core:UnlistedNon-exchangeTraded 2021-07-31 10866054 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-07-31 10866054 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 10866054 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 10866054 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 10866054 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 10866054 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 10866054 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 10866054 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-07-31 10866054 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-07-31 10866054 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10866054 dpl-frs:CostSales 2021-08-01 2022-07-31 10866054 dpl-frs:CostSales 2021-07-31 10866054 dpl-frs:CostSales 2022-07-31 10866054 dpl-frs:DistributionCosts 2021-08-01 2022-07-31 10866054 dpl-frs:AdministrativeExpenses 2021-08-01 2022-07-31 10866054 frs-bus:Director1 2021-08-01 2022-07-31 10866054 frs-bus:Director1 2021-07-31 10866054 frs-bus:Director1 2022-07-31 10866054 frs-bus:Director2 2021-08-01 2022-07-31 10866054 frs-bus:Director2 2021-07-31 10866054 frs-bus:Director2 2022-07-31 10866054 1 2021-08-01 2022-07-31 10866054 frs-core:CurrentFinancialInstruments 1 2022-07-31 10866054 frs-core:Non-currentFinancialInstruments 1 2022-07-31 10866054 2 2021-08-01 2022-07-31 10866054 frs-core:CurrentFinancialInstruments 2 2022-07-31 10866054 frs-core:Non-currentFinancialInstruments 2 2022-07-31 10866054 3 2021-08-01 2022-07-31 10866054 frs-core:CurrentFinancialInstruments 3 2022-07-31 10866054 frs-core:Non-currentFinancialInstruments 3 2022-07-31 10866054 4 2021-08-01 2022-07-31 10866054 frs-core:CurrentFinancialInstruments 4 2022-07-31 10866054 frs-core:Non-currentFinancialInstruments 4 2022-07-31 10866054 5 2021-08-01 2022-07-31 10866054 frs-core:CurrentFinancialInstruments 5 2022-07-31 10866054 frs-core:Non-currentFinancialInstruments 5 2022-07-31 10866054 6 2021-08-01 2022-07-31 10866054 frs-core:CurrentFinancialInstruments 6 2022-07-31 10866054 frs-core:Non-currentFinancialInstruments 6 2022-07-31 10866054 7 2021-08-01 2022-07-31 10866054 frs-core:CurrentFinancialInstruments 7 2022-07-31 10866054 frs-core:Non-currentFinancialInstruments 7 2022-07-31 10866054 8 2021-08-01 2022-07-31 10866054 frs-core:CurrentFinancialInstruments 8 2022-07-31 10866054 frs-core:Non-currentFinancialInstruments 8 2022-07-31 10866054 9 2021-08-01 2022-07-31 10866054 frs-core:CurrentFinancialInstruments 9 2022-07-31 10866054 frs-core:Non-currentFinancialInstruments 9 2022-07-31 10866054 10 2021-08-01 2022-07-31 10866054 frs-core:CurrentFinancialInstruments 10 2022-07-31 10866054 frs-core:Non-currentFinancialInstruments 10 2022-07-31 10866054 11 2021-08-01 2022-07-31 10866054 frs-core:CurrentFinancialInstruments 11 2022-07-31 10866054 frs-core:Non-currentFinancialInstruments 11 2022-07-31 10866054 12 2021-08-01 2022-07-31 10866054 frs-core:CurrentFinancialInstruments 12 2022-07-31 10866054 frs-core:Non-currentFinancialInstruments 12 2022-07-31 10866054 13 2021-08-01 2022-07-31 10866054 frs-core:CurrentFinancialInstruments 13 2022-07-31 10866054 frs-core:Non-currentFinancialInstruments 13 2022-07-31 10866054 14 2021-08-01 2022-07-31 10866054 frs-core:CurrentFinancialInstruments 14 2022-07-31 10866054 frs-core:Non-currentFinancialInstruments 14 2022-07-31 10866054 15 2021-08-01 2022-07-31 10866054 frs-core:CurrentFinancialInstruments 15 2022-07-31 10866054 frs-core:Non-currentFinancialInstruments 15 2022-07-31 10866054 16 2021-08-01 2022-07-31 10866054 frs-core:CurrentFinancialInstruments 16 2022-07-31 10866054 frs-core:Non-currentFinancialInstruments 16 2022-07-31 10866054 17 2021-08-01 2022-07-31 10866054 frs-core:CurrentFinancialInstruments 17 2022-07-31 10866054 frs-core:Non-currentFinancialInstruments 17 2022-07-31 10866054 18 2021-08-01 2022-07-31 10866054 frs-core:CurrentFinancialInstruments 18 2022-07-31 10866054 frs-core:Non-currentFinancialInstruments 18 2022-07-31 10866054 19 2021-08-01 2022-07-31 10866054 frs-core:CurrentFinancialInstruments 19 2022-07-31 10866054 frs-core:Non-currentFinancialInstruments 19 2022-07-31 10866054 20 2021-08-01 2022-07-31 10866054 frs-core:CurrentFinancialInstruments 20 2022-07-31 10866054 frs-core:Non-currentFinancialInstruments 20 2022-07-31 10866054 dpl-frs:Item1 2021-08-01 2022-07-31 10866054 dpl-frs:Item1 2021-07-31 10866054 dpl-frs:Item1 2022-07-31 10866054 dpl-frs:CostSales dpl-frs:Item1 2021-08-01 2022-07-31 10866054 dpl-frs:CostSales dpl-frs:Item1 2021-07-31 10866054 dpl-frs:CostSales dpl-frs:Item1 2022-07-31 10866054 dpl-frs:DistributionCosts dpl-frs:Item1 2021-08-01 2022-07-31 10866054 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-08-01 2022-07-31 10866054 dpl-frs:Item2 2021-08-01 2022-07-31 10866054 dpl-frs:Item2 2021-07-31 10866054 dpl-frs:Item2 2022-07-31 10866054 dpl-frs:CostSales dpl-frs:Item2 2021-08-01 2022-07-31 10866054 dpl-frs:CostSales dpl-frs:Item2 2021-07-31 10866054 dpl-frs:CostSales dpl-frs:Item2 2022-07-31 10866054 dpl-frs:DistributionCosts dpl-frs:Item2 2021-08-01 2022-07-31 10866054 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-08-01 2022-07-31 10866054 dpl-frs:Item3 2021-08-01 2022-07-31 10866054 dpl-frs:Item3 2021-07-31 10866054 dpl-frs:Item3 2022-07-31 10866054 dpl-frs:CostSales dpl-frs:Item3 2021-08-01 2022-07-31 10866054 dpl-frs:CostSales dpl-frs:Item3 2021-07-31 10866054 dpl-frs:CostSales dpl-frs:Item3 2022-07-31 10866054 dpl-frs:DistributionCosts dpl-frs:Item3 2021-08-01 2022-07-31 10866054 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-08-01 2022-07-31 10866054 dpl-frs:Item4 2021-08-01 2022-07-31 10866054 dpl-frs:Item4 2021-07-31 10866054 dpl-frs:Item4 2022-07-31 10866054 dpl-frs:CostSales dpl-frs:Item4 2021-08-01 2022-07-31 10866054 dpl-frs:CostSales dpl-frs:Item4 2021-07-31 10866054 dpl-frs:CostSales dpl-frs:Item4 2022-07-31 10866054 dpl-frs:DistributionCosts dpl-frs:Item4 2021-08-01 2022-07-31 10866054 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-08-01 2022-07-31 10866054 dpl-frs:Item5 2021-08-01 2022-07-31 10866054 dpl-frs:Item5 2021-07-31 10866054 dpl-frs:Item5 2022-07-31 10866054 dpl-frs:CostSales dpl-frs:Item5 2021-08-01 2022-07-31 10866054 dpl-frs:CostSales dpl-frs:Item5 2021-07-31 10866054 dpl-frs:CostSales dpl-frs:Item5 2022-07-31 10866054 dpl-frs:DistributionCosts dpl-frs:Item5 2021-08-01 2022-07-31 10866054 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-08-01 2022-07-31 10866054 dpl-frs:Item6 2021-08-01 2022-07-31 10866054 dpl-frs:Item6 2021-07-31 10866054 dpl-frs:Item6 2022-07-31 10866054 dpl-frs:CostSales dpl-frs:Item6 2021-08-01 2022-07-31 10866054 dpl-frs:CostSales dpl-frs:Item6 2021-07-31 10866054 dpl-frs:CostSales dpl-frs:Item6 2022-07-31 10866054 dpl-frs:DistributionCosts dpl-frs:Item6 2021-08-01 2022-07-31 10866054 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-08-01 2022-07-31 10866054 dpl-frs:Item7 2021-08-01 2022-07-31 10866054 dpl-frs:Item7 2021-07-31 10866054 dpl-frs:Item7 2022-07-31 10866054 dpl-frs:CostSales dpl-frs:Item7 2021-08-01 2022-07-31 10866054 dpl-frs:CostSales dpl-frs:Item7 2021-07-31 10866054 dpl-frs:CostSales dpl-frs:Item7 2022-07-31 10866054 dpl-frs:DistributionCosts dpl-frs:Item7 2021-08-01 2022-07-31 10866054 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-08-01 2022-07-31 10866054 dpl-frs:Item8 2021-08-01 2022-07-31 10866054 dpl-frs:Item8 2021-07-31 10866054 dpl-frs:Item8 2022-07-31 10866054 dpl-frs:CostSales dpl-frs:Item8 2021-08-01 2022-07-31 10866054 dpl-frs:CostSales dpl-frs:Item8 2021-07-31 10866054 dpl-frs:CostSales dpl-frs:Item8 2022-07-31 10866054 dpl-frs:DistributionCosts dpl-frs:Item8 2021-08-01 2022-07-31 10866054 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-08-01 2022-07-31 10866054 dpl-frs:Item9 2021-08-01 2022-07-31 10866054 dpl-frs:Item9 2021-07-31 10866054 dpl-frs:Item9 2022-07-31 10866054 dpl-frs:CostSales dpl-frs:Item9 2021-08-01 2022-07-31 10866054 dpl-frs:CostSales dpl-frs:Item9 2021-07-31 10866054 dpl-frs:CostSales dpl-frs:Item9 2022-07-31 10866054 dpl-frs:DistributionCosts dpl-frs:Item9 2021-08-01 2022-07-31 10866054 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-08-01 2022-07-31 10866054 dpl-frs:Item10 2021-08-01 2022-07-31 10866054 dpl-frs:Item10 2021-07-31 10866054 dpl-frs:Item10 2022-07-31 10866054 dpl-frs:CostSales dpl-frs:Item10 2021-08-01 2022-07-31 10866054 dpl-frs:CostSales dpl-frs:Item10 2021-07-31 10866054 dpl-frs:CostSales dpl-frs:Item10 2022-07-31 10866054 dpl-frs:DistributionCosts dpl-frs:Item10 2021-08-01 2022-07-31 10866054 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-08-01 2022-07-31 10866054 dpl-frs:Item11 2021-08-01 2022-07-31 10866054 dpl-frs:Item11 2021-07-31 10866054 dpl-frs:Item11 2022-07-31 10866054 dpl-frs:CostSales dpl-frs:Item11 2021-08-01 2022-07-31 10866054 dpl-frs:CostSales dpl-frs:Item11 2021-07-31 10866054 dpl-frs:CostSales dpl-frs:Item11 2022-07-31 10866054 dpl-frs:DistributionCosts dpl-frs:Item11 2021-08-01 2022-07-31 10866054 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-08-01 2022-07-31 10866054 dpl-frs:Item12 2021-08-01 2022-07-31 10866054 dpl-frs:Item12 2021-07-31 10866054 dpl-frs:Item12 2022-07-31 10866054 dpl-frs:CostSales dpl-frs:Item12 2021-08-01 2022-07-31 10866054 dpl-frs:CostSales dpl-frs:Item12 2021-07-31 10866054 dpl-frs:CostSales dpl-frs:Item12 2022-07-31 10866054 dpl-frs:DistributionCosts dpl-frs:Item12 2021-08-01 2022-07-31 10866054 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-08-01 2022-07-31 10866054 1 2021-08-01 2022-07-31 10866054 frs-countries:EnglandWales 2021-08-01 2022-07-31
Registered number: 10866054
Capsec Ltd
Unaudited Financial Statements
For The Year Ended 31 July 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10866054
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 377 444
Investments 5 1,000,020 1,000,020
1,000,397 1,000,464
CURRENT ASSETS
Debtors 6 808,518 805,018
Cash at bank and in hand 1,000 15,620
809,518 820,638
Creditors: Amounts Falling Due Within One Year 7 (2,021,632 ) (1,971,340 )
NET CURRENT ASSETS (LIABILITIES) (1,212,114 ) (1,150,702 )
TOTAL ASSETS LESS CURRENT LIABILITIES (211,717 ) (150,238 )
Creditors: Amounts Falling Due After More Than One Year 8 (16,924 ) (37,147 )
NET LIABILITIES (228,641 ) (187,385 )
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account (228,741 ) (187,485 )
SHAREHOLDERS' FUNDS (228,641) (187,385)
Page 1
Page 2
For the year 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.
On behalf of the board
Mr Mark Aldridge
Director
07/03/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Capsec Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10866054 . The registered office is 71-75 Shelton Street, Covent Garden, London, WC2H 9JQ.
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. 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:
Fixtures & Fittings 15%
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2022: NIL)
- -
4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 August 2022 1,000
As at 31 July 2023 1,000
Depreciation
As at 1 August 2022 556
Provided during the period 67
As at 31 July 2023 623
Net Book Value
As at 31 July 2023 377
As at 1 August 2022 444
Page 3
Page 4
5. Investments
Unlisted
£
Cost
As at 1 August 2022 1,000,020
As at 31 July 2023 1,000,020
Provision
As at 1 August 2022 -
As at 31 July 2023 -
Net Book Value
As at 31 July 2023 1,000,020
As at 1 August 2022 1,000,020
6. Debtors
2023 2022
£ £
Due within one year
Amounts owed by other participating interests 808,518 805,018
808,518 805,018
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 720 600
Bank loans and overdrafts 10,238 -
Accruals and deferred income 199,896 160,562
Directors' loan accounts 1,810,778 1,810,178
2,021,632 1,971,340
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 16,924 37,147
16,924 37,147
Page 4
Page 5
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
10. Related Party Transactions
Included in the Other Debtors is an amount owed from Micaw Ltd totalling £808,518 (2022 - £805,018), for which Mr M Aldridge is a director. No interest is to be charged and no repayment terms have been agreed.
Included in the Other Creditors is an amount owed to the company director Mr M Aldridge totalling £1,600,873 (2022 - £1,600,273), no interest is to be charged.
Included in the Other Creditors is an amount owed to the company director Mr J Regan totalling £209,905 (2022 - £209,905), no interest is to be charged.
Page 5