Acorah Software Products - Accounts Production 14.4.601 false true false 12 June 2022 30 June 2023 30 June 2023 14166721 Mr Baruch Izak iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14166721 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-06-11 14166721 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-06-30 14166721 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-06-30 14166721 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-06-30 14166721 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-06-12 2023-06-30 14166721 frs-core:AllSubsidiaries 2022-06-12 2023-06-30 14166721 frs-core:KeyManagementPersonnel 2022-06-12 2023-06-30 14166721 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-06-12 2023-06-30 14166721 frs-core:OtherRelatedParties 2022-06-12 2023-06-30 14166721 2022-06-11 14166721 2023-06-30 14166721 2022-06-12 2023-06-30 14166721 frs-core:CurrentFinancialInstruments 2023-06-30 14166721 frs-core:CurrentFinancialInstruments 2022-06-12 2023-06-30 14166721 frs-core:Non-currentFinancialInstruments 2023-06-30 14166721 frs-core:Non-currentFinancialInstruments 2022-06-12 2023-06-30 14166721 frs-core:CurrentFinancialInstruments 2022-06-12 2023-06-30 14166721 frs-core:CurrentFinancialInstruments 2023-06-30 14166721 frs-core:AfterOneYear 2022-06-12 2023-06-30 14166721 frs-core:BetweenOneFiveYears 2022-06-12 2023-06-30 14166721 frs-core:BetweenOneFiveYears 2023-06-30 14166721 frs-core:ComputerEquipment 2023-06-30 14166721 frs-core:ComputerEquipment 2022-06-12 2023-06-30 14166721 frs-core:ComputerEquipment 2022-06-11 14166721 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-06-30 14166721 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-06-12 2023-06-30 14166721 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-06-11 14166721 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-06-30 14166721 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-06-12 2023-06-30 14166721 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-06-11 14166721 frs-core:FurnitureFittings 2023-06-30 14166721 frs-core:FurnitureFittings 2022-06-12 2023-06-30 14166721 frs-core:FurnitureFittings 2022-06-11 14166721 frs-core:NetGoodwill 2023-06-30 14166721 frs-core:NetGoodwill 2022-06-12 2023-06-30 14166721 frs-core:NetGoodwill 2022-06-11 14166721 frs-core:InvestmentPropertyIncludedWithinPPE 2023-06-30 14166721 frs-core:InvestmentPropertyIncludedWithinPPE 2022-06-12 2023-06-30 14166721 frs-core:InvestmentPropertyIncludedWithinPPE 2022-06-11 14166721 frs-core:LandBuildings 2023-06-30 14166721 frs-core:LandBuildings 2022-06-12 2023-06-30 14166721 frs-core:LandBuildings 2022-06-11 14166721 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-06-30 14166721 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-06-12 2023-06-30 14166721 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-06-11 14166721 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-06-30 14166721 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-06-12 2023-06-30 14166721 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-06-11 14166721 frs-core:MoreThanFiveYears 2022-06-12 2023-06-30 14166721 frs-core:MoreThanFiveYears 2023-06-30 14166721 frs-core:MotorVehicles 2023-06-30 14166721 frs-core:MotorVehicles 2022-06-12 2023-06-30 14166721 frs-core:MotorVehicles 2022-06-11 14166721 frs-core:OtherResidualIntangibleAssets 2023-06-30 14166721 frs-core:OtherResidualIntangibleAssets 2022-06-12 2023-06-30 14166721 frs-core:OtherResidualIntangibleAssets 2022-06-11 14166721 frs-core:PlantMachinery 2023-06-30 14166721 frs-core:PlantMachinery 2022-06-12 2023-06-30 14166721 frs-core:PlantMachinery 2022-06-11 14166721 frs-core:Secured 2023-06-30 14166721 frs-core:Unsecured 2023-06-30 14166721 frs-core:WithinOneYear 2022-06-12 2023-06-30 14166721 frs-core:WithinOneYear 2023-06-30 14166721 frs-core:CapitalRedemptionReserve 2022-06-12 2023-06-30 14166721 frs-core:CapitalRedemptionReserve 2022-06-11 14166721 frs-core:CapitalRedemptionReserve 2023-06-30 14166721 frs-core:OtherReservesSubtotal 2022-06-12 2023-06-30 14166721 frs-core:OtherReservesSubtotal 2022-06-11 14166721 frs-core:OtherReservesSubtotal 2023-06-30 14166721 frs-core:RevaluationReserve 2022-06-12 2023-06-30 14166721 frs-core:RevaluationReserve 2022-06-11 14166721 frs-core:RevaluationReserve 2023-06-30 14166721 frs-core:SharePremium 2022-06-12 2023-06-30 14166721 frs-core:SharePremium 2022-06-11 14166721 frs-core:SharePremium 2023-06-30 14166721 frs-core:ShareCapital 2022-06-12 2023-06-30 14166721 frs-core:ShareCapital 2022-06-11 14166721 frs-core:ShareCapital 2023-06-30 14166721 frs-core:RetainedEarningsAccumulatedLosses 2022-06-12 2023-06-30 14166721 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-06-11 14166721 frs-core:RetainedEarningsAccumulatedLosses 2023-06-30 14166721 frs-core:RetainedEarningsAccumulatedLosses 2022-06-11 14166721 frs-core:RetainedEarningsAccumulatedLosses 2023-06-30 14166721 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-06-11 14166721 frs-countries:UnitedKingdom 2022-06-12 2023-06-30 14166721 frs-countries:Europe 2022-06-12 2023-06-30 14166721 frs-countries:NorthAmerica 2022-06-12 2023-06-30 14166721 frs-countries:SouthAmerica 2022-06-12 2023-06-30 14166721 frs-countries:Asia 2022-06-12 2023-06-30 14166721 frs-countries:RestWorldOutsideUK 2022-06-12 2023-06-30 14166721 frs-bus:HighestPaidDirector 2022-06-12 2023-06-30 14166721 frs-bus:PrivateLimitedCompanyLtd 2022-06-12 2023-06-30 14166721 frs-bus:CompanyLimitedByGuarantee 2022-06-12 2023-06-30 14166721 frs-bus:LimitedLiabilityPartnershipLLP 2022-06-12 2023-06-30 14166721 frs-bus:LimitedLiabilityPartnershipsSORP 2022-06-12 2023-06-30 14166721 frs-bus:FullAccounts 2022-06-12 2023-06-30 14166721 frs-bus:FilletedAccounts 2022-06-12 2023-06-30 14166721 frs-bus:AbridgedAccounts 2022-06-12 2023-06-30 14166721 frs-bus:FRS102 2022-06-12 2023-06-30 14166721 frs-bus:MediumEntities 2022-06-12 2023-06-30 14166721 frs-bus:SmallEntities 2022-06-12 2023-06-30 14166721 frs-bus:EntityHasNeverTraded 2022-06-12 2023-06-30 14166721 frs-bus:EntityNoLongerTradingButTradedInPast 2022-06-12 2023-06-30 14166721 frs-bus:Audited 2022-06-12 2023-06-30 14166721 frs-bus:AuditExempt-NoAccountantsReport 2022-06-12 2023-06-30 14166721 frs-bus:AuditExemptWithAccountantsReport 2022-06-12 2023-06-30 14166721 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-06-12 2023-06-30 14166721 frs-bus:LargeCompaniesRegimeForAccounts 2022-06-12 2023-06-30 14166721 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-06-12 2023-06-30 14166721 frs-bus:SmallCompaniesRegimeForAccounts 2022-06-12 2023-06-30 14166721 frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-06-12 2023-06-30 14166721 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-06-12 2023-06-30 14166721 frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-06-12 2023-06-30 14166721 frs-bus:OrdinaryShareClass1 2022-06-12 2023-06-30 14166721 frs-bus:OrdinaryShareClass1 2022-06-11 14166721 frs-bus:OrdinaryShareClass1 2023-06-30 14166721 frs-bus:OrdinaryShareClass2 2022-06-12 2023-06-30 14166721 frs-bus:OrdinaryShareClass2 2022-06-11 14166721 frs-bus:OrdinaryShareClass2 2023-06-30 14166721 frs-bus:OrdinaryShareClass3 2022-06-12 2023-06-30 14166721 frs-bus:OrdinaryShareClass3 2022-06-11 14166721 frs-bus:OrdinaryShareClass3 2023-06-30 14166721 frs-bus:OrdinaryShareClass4 2022-06-12 2023-06-30 14166721 frs-bus:OrdinaryShareClass4 2022-06-11 14166721 frs-bus:OrdinaryShareClass4 2023-06-30 14166721 frs-bus:OrdinaryShareClass5 2022-06-12 2023-06-30 14166721 frs-bus:OrdinaryShareClass5 2022-06-11 14166721 frs-bus:OrdinaryShareClass5 2023-06-30 14166721 frs-bus:PreferenceShareClass1 2022-06-12 2023-06-30 14166721 frs-bus:PreferenceShareClass1 2022-06-11 14166721 frs-bus:PreferenceShareClass1 2023-06-30 14166721 frs-bus:PreferenceShareClass2 2022-06-12 2023-06-30 14166721 frs-bus:PreferenceShareClass2 2022-06-11 14166721 frs-bus:PreferenceShareClass2 2023-06-30 14166721 frs-bus:PreferenceShareClass3 2022-06-12 2023-06-30 14166721 frs-bus:PreferenceShareClass3 2022-06-11 14166721 frs-bus:PreferenceShareClass3 2023-06-30 14166721 frs-bus:PreferenceShareClass4 2022-06-12 2023-06-30 14166721 frs-bus:PreferenceShareClass4 2022-06-11 14166721 frs-bus:PreferenceShareClass4 2023-06-30 14166721 frs-bus:PreferenceShareClass5 2022-06-12 2023-06-30 14166721 frs-bus:PreferenceShareClass5 2022-06-11 14166721 frs-bus:PreferenceShareClass5 2023-06-30 14166721 1 2022-06-12 2023-06-30 14166721 1 2023-06-30 14166721 1 2022-06-12 2023-06-30 14166721 frs-core:LeasedAssets 2022-06-12 2023-06-30 14166721 frs-core:OwnedAssets 2022-06-12 2023-06-30 14166721 frs-core:CurrencyRisk 2022-06-12 2023-06-30 14166721 frs-core:MarketRisk 2022-06-12 2023-06-30 14166721 frs-core:InterestRateRisk 2022-06-12 2023-06-30 14166721 frs-core:DeferredTaxation 2022-06-12 2023-06-30 14166721 frs-core:DeferredTaxation 2022-06-11 14166721 frs-core:DeferredTaxation 2023-06-30 14166721 frs-core:OtherProvisionsContingentLiabilities 2022-06-12 2023-06-30 14166721 frs-core:OtherProvisionsContingentLiabilities 2022-06-11 14166721 frs-core:OtherProvisionsContingentLiabilities 2023-06-30 14166721 frs-core:ProvisionsDeferredTax 2023-06-30 14166721 frs-core:OtherDeferredTax 2023-06-30 14166721 frs-core:AcceleratedTaxDepreciationDeferredTax 2023-06-30 14166721 frs-core:TaxLossesCarry-forwardsDeferredTax 2023-06-30 14166721 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-06-30 14166721 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-06-12 2023-06-30 14166721 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-06-11 14166721 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-06-30 14166721 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-06-12 2023-06-30 14166721 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-06-11 14166721 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-06-30 14166721 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-06-12 2023-06-30 14166721 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-06-11 14166721 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-06-30 14166721 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-06-30 14166721 frs-core:RevaluationInvestmentPropertyDeferredTax 2023-06-30 14166721 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-06-30 14166721 frs-core:OtherPost-employmentBenefitsDeferredTax 2023-06-30 14166721 frs-core:Share-basedPaymentsDeferredTax 2023-06-30 14166721 frs-core:TaxCreditsDeferredTax 2023-06-30 14166721 frs-core:CostValuation 2022-06-11 14166721 frs-core:AdditionsToInvestments 2023-06-30 14166721 frs-core:DisposalsRepaymentsInvestments 2023-06-30 14166721 frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-06-30 14166721 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-06-30 14166721 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-06-30 14166721 frs-core:OtherIncreaseDecreaseInInvestments 2023-06-30 14166721 frs-core:CostValuation 2023-06-30 14166721 frs-core:ProvisionsForImpairmentInvestments 2022-06-11 14166721 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-06-30 14166721 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-06-30 14166721 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-06-30 14166721 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-06-30 14166721 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-06-30 14166721 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-06-30 14166721 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-06-30 14166721 frs-core:ProvisionsForImpairmentInvestments 2023-06-30 14166721 frs-core:ListedExchangeTraded 2023-06-30 14166721 frs-core:ListedExchangeTraded 2022-06-11 14166721 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-06-11 14166721 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-06-30 14166721 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-06-30 14166721 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-06-30 14166721 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-06-30 14166721 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-06-30 14166721 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-06-30 14166721 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-06-30 14166721 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-11 14166721 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 14166721 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 14166721 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 14166721 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 14166721 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-06-30 14166721 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 14166721 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 14166721 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 14166721 frs-core:UnlistedNon-exchangeTraded 2023-06-30 14166721 frs-core:UnlistedNon-exchangeTraded 2022-06-11 14166721 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-06-11 14166721 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 14166721 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 14166721 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 14166721 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 14166721 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 14166721 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 14166721 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-06-30 14166721 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-11 14166721 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 14166721 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 14166721 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 14166721 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 14166721 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-06-30 14166721 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 14166721 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 14166721 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 14166721 dpl-frs:CostSales 2022-06-12 2023-06-30 14166721 dpl-frs:CostSales 2022-06-11 14166721 dpl-frs:CostSales 2023-06-30 14166721 dpl-frs:DistributionCosts 2022-06-12 2023-06-30 14166721 dpl-frs:AdministrativeExpenses 2022-06-12 2023-06-30 14166721 frs-bus:Director1 2022-06-12 2023-06-30 14166721 frs-bus:Director1 2022-06-11 14166721 frs-bus:Director1 2023-06-30 14166721 1 2022-06-12 2023-06-30 14166721 frs-core:CurrentFinancialInstruments 1 2023-06-30 14166721 frs-core:Non-currentFinancialInstruments 1 2023-06-30 14166721 2 2022-06-12 2023-06-30 14166721 frs-core:CurrentFinancialInstruments 2 2023-06-30 14166721 frs-core:Non-currentFinancialInstruments 2 2023-06-30 14166721 3 2022-06-12 2023-06-30 14166721 frs-core:CurrentFinancialInstruments 3 2023-06-30 14166721 frs-core:Non-currentFinancialInstruments 3 2023-06-30 14166721 4 2022-06-12 2023-06-30 14166721 frs-core:CurrentFinancialInstruments 4 2023-06-30 14166721 frs-core:Non-currentFinancialInstruments 4 2023-06-30 14166721 5 2022-06-12 2023-06-30 14166721 frs-core:CurrentFinancialInstruments 5 2023-06-30 14166721 frs-core:Non-currentFinancialInstruments 5 2023-06-30 14166721 6 2022-06-12 2023-06-30 14166721 frs-core:CurrentFinancialInstruments 6 2023-06-30 14166721 frs-core:Non-currentFinancialInstruments 6 2023-06-30 14166721 7 2022-06-12 2023-06-30 14166721 frs-core:CurrentFinancialInstruments 7 2023-06-30 14166721 frs-core:Non-currentFinancialInstruments 7 2023-06-30 14166721 8 2022-06-12 2023-06-30 14166721 frs-core:CurrentFinancialInstruments 8 2023-06-30 14166721 frs-core:Non-currentFinancialInstruments 8 2023-06-30 14166721 9 2022-06-12 2023-06-30 14166721 frs-core:CurrentFinancialInstruments 9 2023-06-30 14166721 frs-core:Non-currentFinancialInstruments 9 2023-06-30 14166721 10 2022-06-12 2023-06-30 14166721 frs-core:CurrentFinancialInstruments 10 2023-06-30 14166721 frs-core:Non-currentFinancialInstruments 10 2023-06-30 14166721 11 2022-06-12 2023-06-30 14166721 frs-core:CurrentFinancialInstruments 11 2023-06-30 14166721 frs-core:Non-currentFinancialInstruments 11 2023-06-30 14166721 12 2022-06-12 2023-06-30 14166721 frs-core:CurrentFinancialInstruments 12 2023-06-30 14166721 frs-core:Non-currentFinancialInstruments 12 2023-06-30 14166721 13 2022-06-12 2023-06-30 14166721 frs-core:CurrentFinancialInstruments 13 2023-06-30 14166721 frs-core:Non-currentFinancialInstruments 13 2023-06-30 14166721 14 2022-06-12 2023-06-30 14166721 frs-core:CurrentFinancialInstruments 14 2023-06-30 14166721 frs-core:Non-currentFinancialInstruments 14 2023-06-30 14166721 15 2022-06-12 2023-06-30 14166721 frs-core:CurrentFinancialInstruments 15 2023-06-30 14166721 frs-core:Non-currentFinancialInstruments 15 2023-06-30 14166721 16 2022-06-12 2023-06-30 14166721 frs-core:CurrentFinancialInstruments 16 2023-06-30 14166721 frs-core:Non-currentFinancialInstruments 16 2023-06-30 14166721 17 2022-06-12 2023-06-30 14166721 frs-core:CurrentFinancialInstruments 17 2023-06-30 14166721 frs-core:Non-currentFinancialInstruments 17 2023-06-30 14166721 18 2022-06-12 2023-06-30 14166721 frs-core:CurrentFinancialInstruments 18 2023-06-30 14166721 frs-core:Non-currentFinancialInstruments 18 2023-06-30 14166721 19 2022-06-12 2023-06-30 14166721 frs-core:CurrentFinancialInstruments 19 2023-06-30 14166721 frs-core:Non-currentFinancialInstruments 19 2023-06-30 14166721 20 2022-06-12 2023-06-30 14166721 frs-core:CurrentFinancialInstruments 20 2023-06-30 14166721 frs-core:Non-currentFinancialInstruments 20 2023-06-30 14166721 dpl-frs:Item1 2022-06-12 2023-06-30 14166721 dpl-frs:Item1 2022-06-11 14166721 dpl-frs:Item1 2023-06-30 14166721 dpl-frs:CostSales dpl-frs:Item1 2022-06-12 2023-06-30 14166721 dpl-frs:CostSales dpl-frs:Item1 2022-06-11 14166721 dpl-frs:CostSales dpl-frs:Item1 2023-06-30 14166721 dpl-frs:DistributionCosts dpl-frs:Item1 2022-06-12 2023-06-30 14166721 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-06-12 2023-06-30 14166721 dpl-frs:Item2 2022-06-12 2023-06-30 14166721 dpl-frs:Item2 2022-06-11 14166721 dpl-frs:Item2 2023-06-30 14166721 dpl-frs:CostSales dpl-frs:Item2 2022-06-12 2023-06-30 14166721 dpl-frs:CostSales dpl-frs:Item2 2022-06-11 14166721 dpl-frs:CostSales dpl-frs:Item2 2023-06-30 14166721 dpl-frs:DistributionCosts dpl-frs:Item2 2022-06-12 2023-06-30 14166721 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-06-12 2023-06-30 14166721 dpl-frs:Item3 2022-06-12 2023-06-30 14166721 dpl-frs:Item3 2022-06-11 14166721 dpl-frs:Item3 2023-06-30 14166721 dpl-frs:CostSales dpl-frs:Item3 2022-06-12 2023-06-30 14166721 dpl-frs:CostSales dpl-frs:Item3 2022-06-11 14166721 dpl-frs:CostSales dpl-frs:Item3 2023-06-30 14166721 dpl-frs:DistributionCosts dpl-frs:Item3 2022-06-12 2023-06-30 14166721 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-06-12 2023-06-30 14166721 dpl-frs:Item4 2022-06-12 2023-06-30 14166721 dpl-frs:Item4 2022-06-11 14166721 dpl-frs:Item4 2023-06-30 14166721 dpl-frs:CostSales dpl-frs:Item4 2022-06-12 2023-06-30 14166721 dpl-frs:CostSales dpl-frs:Item4 2022-06-11 14166721 dpl-frs:CostSales dpl-frs:Item4 2023-06-30 14166721 dpl-frs:DistributionCosts dpl-frs:Item4 2022-06-12 2023-06-30 14166721 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-06-12 2023-06-30 14166721 dpl-frs:Item5 2022-06-12 2023-06-30 14166721 dpl-frs:Item5 2022-06-11 14166721 dpl-frs:Item5 2023-06-30 14166721 dpl-frs:CostSales dpl-frs:Item5 2022-06-12 2023-06-30 14166721 dpl-frs:CostSales dpl-frs:Item5 2022-06-11 14166721 dpl-frs:CostSales dpl-frs:Item5 2023-06-30 14166721 dpl-frs:DistributionCosts dpl-frs:Item5 2022-06-12 2023-06-30 14166721 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-06-12 2023-06-30 14166721 dpl-frs:Item6 2022-06-12 2023-06-30 14166721 dpl-frs:Item6 2022-06-11 14166721 dpl-frs:Item6 2023-06-30 14166721 dpl-frs:CostSales dpl-frs:Item6 2022-06-12 2023-06-30 14166721 dpl-frs:CostSales dpl-frs:Item6 2022-06-11 14166721 dpl-frs:CostSales dpl-frs:Item6 2023-06-30 14166721 dpl-frs:DistributionCosts dpl-frs:Item6 2022-06-12 2023-06-30 14166721 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-06-12 2023-06-30 14166721 dpl-frs:Item7 2022-06-12 2023-06-30 14166721 dpl-frs:Item7 2022-06-11 14166721 dpl-frs:Item7 2023-06-30 14166721 dpl-frs:CostSales dpl-frs:Item7 2022-06-12 2023-06-30 14166721 dpl-frs:CostSales dpl-frs:Item7 2022-06-11 14166721 dpl-frs:CostSales dpl-frs:Item7 2023-06-30 14166721 dpl-frs:DistributionCosts dpl-frs:Item7 2022-06-12 2023-06-30 14166721 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-06-12 2023-06-30 14166721 dpl-frs:Item8 2022-06-12 2023-06-30 14166721 dpl-frs:Item8 2022-06-11 14166721 dpl-frs:Item8 2023-06-30 14166721 dpl-frs:CostSales dpl-frs:Item8 2022-06-12 2023-06-30 14166721 dpl-frs:CostSales dpl-frs:Item8 2022-06-11 14166721 dpl-frs:CostSales dpl-frs:Item8 2023-06-30 14166721 dpl-frs:DistributionCosts dpl-frs:Item8 2022-06-12 2023-06-30 14166721 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-06-12 2023-06-30 14166721 dpl-frs:Item9 2022-06-12 2023-06-30 14166721 dpl-frs:Item9 2022-06-11 14166721 dpl-frs:Item9 2023-06-30 14166721 dpl-frs:CostSales dpl-frs:Item9 2022-06-12 2023-06-30 14166721 dpl-frs:CostSales dpl-frs:Item9 2022-06-11 14166721 dpl-frs:CostSales dpl-frs:Item9 2023-06-30 14166721 dpl-frs:DistributionCosts dpl-frs:Item9 2022-06-12 2023-06-30 14166721 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-06-12 2023-06-30 14166721 dpl-frs:Item10 2022-06-12 2023-06-30 14166721 dpl-frs:Item10 2022-06-11 14166721 dpl-frs:Item10 2023-06-30 14166721 dpl-frs:CostSales dpl-frs:Item10 2022-06-12 2023-06-30 14166721 dpl-frs:CostSales dpl-frs:Item10 2022-06-11 14166721 dpl-frs:CostSales dpl-frs:Item10 2023-06-30 14166721 dpl-frs:DistributionCosts dpl-frs:Item10 2022-06-12 2023-06-30 14166721 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-06-12 2023-06-30 14166721 dpl-frs:Item11 2022-06-12 2023-06-30 14166721 dpl-frs:Item11 2022-06-11 14166721 dpl-frs:Item11 2023-06-30 14166721 dpl-frs:CostSales dpl-frs:Item11 2022-06-12 2023-06-30 14166721 dpl-frs:CostSales dpl-frs:Item11 2022-06-11 14166721 dpl-frs:CostSales dpl-frs:Item11 2023-06-30 14166721 dpl-frs:DistributionCosts dpl-frs:Item11 2022-06-12 2023-06-30 14166721 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-06-12 2023-06-30 14166721 dpl-frs:Item12 2022-06-12 2023-06-30 14166721 dpl-frs:Item12 2022-06-11 14166721 dpl-frs:Item12 2023-06-30 14166721 dpl-frs:CostSales dpl-frs:Item12 2022-06-12 2023-06-30 14166721 dpl-frs:CostSales dpl-frs:Item12 2022-06-11 14166721 dpl-frs:CostSales dpl-frs:Item12 2023-06-30 14166721 dpl-frs:DistributionCosts dpl-frs:Item12 2022-06-12 2023-06-30 14166721 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-06-12 2023-06-30 14166721 1 2022-06-12 2023-06-30 14166721 frs-countries:EnglandWales 2022-06-12 2023-06-30
Registered number: 14166721
Bb Development Ltd
Unaudited Financial Statements
For the Period 12 June 2022 to 30 June 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2
Page 1
Balance Sheet
Registered number: 14166721
30 June 2023
Notes £ £
FIXED ASSETS
Investment Properties 4 74,593
74,593
CURRENT ASSETS
Cash at bank and in hand 3,213
3,213
Creditors: Amounts Falling Due Within One Year 5 (77,810 )
NET CURRENT ASSETS (LIABILITIES) (74,597 )
TOTAL ASSETS LESS CURRENT LIABILITIES (4 )
NET LIABILITIES (4 )
CAPITAL AND RESERVES
Called up share capital 6 1
Profit and Loss Account (5 )
SHAREHOLDERS' FUNDS (4)
For the period ending 30 June 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Baruch Izak
Director
11/03/2024
The notes on page 2 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Bb Development Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14166721 . The registered office is 5 Olinda Road, London, N16 6TR.
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. 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 period was: NIL
-
4. Investment Property
30 June 2023
£
Fair Value
As at 12 June 2022 -
Additions 74,593
As at 30 June 2023 74,593
5. Creditors: Amounts Falling Due Within One Year
30 June 2023
£
Other creditors 77,810
77,810
6. Share Capital
30 June 2023
£
Allotted, Called up and fully paid 1
Page 2