Acorah Software Products - Accounts Production 14.3.260 false true true false 17 June 2022 30 June 2023 30 June 2023 14178836 Mr Michael Gregory Mr Daniel Gregory Mr Simon Middleton Mr Michael Gregory and Mrs Helen Jill Gregory true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14178836 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-06-16 14178836 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-06-30 14178836 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-06-30 14178836 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-06-30 14178836 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-06-17 2023-06-30 14178836 frs-core:AllSubsidiaries 2022-06-17 2023-06-30 14178836 frs-core:KeyManagementPersonnel 2022-06-17 2023-06-30 14178836 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-06-17 2023-06-30 14178836 frs-core:OtherRelatedParties 2022-06-17 2023-06-30 14178836 2022-06-16 14178836 2023-06-30 14178836 2022-06-17 2023-06-30 14178836 frs-core:CurrentFinancialInstruments 2023-06-30 14178836 frs-core:CurrentFinancialInstruments 2022-06-17 2023-06-30 14178836 frs-core:Non-currentFinancialInstruments 2023-06-30 14178836 frs-core:Non-currentFinancialInstruments 2022-06-17 2023-06-30 14178836 frs-core:CurrentFinancialInstruments 2022-06-17 2023-06-30 14178836 frs-core:CurrentFinancialInstruments 2023-06-30 14178836 frs-core:AfterOneYear 2022-06-17 2023-06-30 14178836 frs-core:BetweenOneFiveYears 2022-06-17 2023-06-30 14178836 frs-core:BetweenOneFiveYears 2023-06-30 14178836 frs-core:ComputerEquipment 2023-06-30 14178836 frs-core:ComputerEquipment 2022-06-17 2023-06-30 14178836 frs-core:ComputerEquipment 2022-06-16 14178836 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-06-30 14178836 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-06-17 2023-06-30 14178836 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-06-16 14178836 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-06-30 14178836 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-06-17 2023-06-30 14178836 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-06-16 14178836 frs-core:FurnitureFittings 2023-06-30 14178836 frs-core:FurnitureFittings 2022-06-17 2023-06-30 14178836 frs-core:FurnitureFittings 2022-06-16 14178836 frs-core:NetGoodwill 2023-06-30 14178836 frs-core:NetGoodwill 2022-06-17 2023-06-30 14178836 frs-core:NetGoodwill 2022-06-16 14178836 frs-core:InvestmentPropertyIncludedWithinPPE 2023-06-30 14178836 frs-core:InvestmentPropertyIncludedWithinPPE 2022-06-17 2023-06-30 14178836 frs-core:InvestmentPropertyIncludedWithinPPE 2022-06-16 14178836 frs-core:LandBuildings 2023-06-30 14178836 frs-core:LandBuildings 2022-06-17 2023-06-30 14178836 frs-core:LandBuildings 2022-06-16 14178836 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-06-30 14178836 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-06-17 2023-06-30 14178836 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-06-16 14178836 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-06-30 14178836 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-06-17 2023-06-30 14178836 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-06-16 14178836 frs-core:MoreThanFiveYears 2022-06-17 2023-06-30 14178836 frs-core:MoreThanFiveYears 2023-06-30 14178836 frs-core:MotorVehicles 2023-06-30 14178836 frs-core:MotorVehicles 2022-06-17 2023-06-30 14178836 frs-core:MotorVehicles 2022-06-16 14178836 frs-core:OtherResidualIntangibleAssets 2023-06-30 14178836 frs-core:OtherResidualIntangibleAssets 2022-06-17 2023-06-30 14178836 frs-core:OtherResidualIntangibleAssets 2022-06-16 14178836 frs-core:PlantMachinery 2023-06-30 14178836 frs-core:PlantMachinery 2022-06-17 2023-06-30 14178836 frs-core:PlantMachinery 2022-06-16 14178836 frs-core:Secured 2023-06-30 14178836 frs-core:Unsecured 2023-06-30 14178836 frs-core:WithinOneYear 2022-06-17 2023-06-30 14178836 frs-core:WithinOneYear 2023-06-30 14178836 frs-core:CapitalRedemptionReserve 2022-06-17 2023-06-30 14178836 frs-core:CapitalRedemptionReserve 2022-06-16 14178836 frs-core:CapitalRedemptionReserve 2023-06-30 14178836 frs-core:OtherReservesSubtotal 2022-06-17 2023-06-30 14178836 frs-core:OtherReservesSubtotal 2022-06-16 14178836 frs-core:OtherReservesSubtotal 2023-06-30 14178836 frs-core:RevaluationReserve 2022-06-17 2023-06-30 14178836 frs-core:RevaluationReserve 2022-06-16 14178836 frs-core:RevaluationReserve 2023-06-30 14178836 frs-core:SharePremium 2022-06-17 2023-06-30 14178836 frs-core:SharePremium 2022-06-16 14178836 frs-core:SharePremium 2023-06-30 14178836 frs-core:ShareCapital 2022-06-17 2023-06-30 14178836 frs-core:ShareCapital 2022-06-16 14178836 frs-core:ShareCapital 2023-06-30 14178836 frs-core:RetainedEarningsAccumulatedLosses 2022-06-17 2023-06-30 14178836 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-06-16 14178836 frs-core:RetainedEarningsAccumulatedLosses 2023-06-30 14178836 frs-core:RetainedEarningsAccumulatedLosses 2022-06-16 14178836 frs-core:RetainedEarningsAccumulatedLosses 2023-06-30 14178836 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-06-16 14178836 frs-countries:UnitedKingdom 2022-06-17 2023-06-30 14178836 frs-countries:Europe 2022-06-17 2023-06-30 14178836 frs-countries:NorthAmerica 2022-06-17 2023-06-30 14178836 frs-countries:SouthAmerica 2022-06-17 2023-06-30 14178836 frs-countries:Asia 2022-06-17 2023-06-30 14178836 frs-countries:RestWorldOutsideUK 2022-06-17 2023-06-30 14178836 frs-bus:HighestPaidDirector 2022-06-17 2023-06-30 14178836 frs-bus:PrivateLimitedCompanyLtd 2022-06-17 2023-06-30 14178836 frs-bus:CompanyLimitedByGuarantee 2022-06-17 2023-06-30 14178836 frs-bus:LimitedLiabilityPartnershipLLP 2022-06-17 2023-06-30 14178836 frs-bus:LimitedLiabilityPartnershipsSORP 2022-06-17 2023-06-30 14178836 frs-bus:FullAccounts 2022-06-17 2023-06-30 14178836 frs-bus:FilletedAccounts 2022-06-17 2023-06-30 14178836 frs-bus:AbridgedAccounts 2022-06-17 2023-06-30 14178836 frs-bus:FRS102 2022-06-17 2023-06-30 14178836 frs-bus:MediumEntities 2022-06-17 2023-06-30 14178836 frs-bus:SmallEntities 2022-06-17 2023-06-30 14178836 frs-bus:EntityHasNeverTraded 2022-06-17 2023-06-30 14178836 frs-bus:EntityNoLongerTradingButTradedInPast 2022-06-17 2023-06-30 14178836 frs-bus:Audited 2022-06-17 2023-06-30 14178836 frs-bus:AuditExempt-NoAccountantsReport 2022-06-17 2023-06-30 14178836 frs-bus:AuditExemptWithAccountantsReport 2022-06-17 2023-06-30 14178836 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-06-17 2023-06-30 14178836 frs-bus:LargeCompaniesRegimeForAccounts 2022-06-17 2023-06-30 14178836 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-06-17 2023-06-30 14178836 frs-bus:SmallCompaniesRegimeForAccounts 2022-06-17 2023-06-30 14178836 frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-06-17 2023-06-30 14178836 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-06-17 2023-06-30 14178836 frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-06-17 2023-06-30 14178836 frs-bus:OrdinaryShareClass1 2022-06-17 2023-06-30 14178836 frs-bus:OrdinaryShareClass1 2022-06-16 14178836 frs-bus:OrdinaryShareClass1 2023-06-30 14178836 frs-bus:OrdinaryShareClass2 2022-06-17 2023-06-30 14178836 frs-bus:OrdinaryShareClass2 2022-06-16 14178836 frs-bus:OrdinaryShareClass2 2023-06-30 14178836 frs-bus:OrdinaryShareClass3 2022-06-17 2023-06-30 14178836 frs-bus:OrdinaryShareClass3 2022-06-16 14178836 frs-bus:OrdinaryShareClass3 2023-06-30 14178836 frs-bus:OrdinaryShareClass4 2022-06-17 2023-06-30 14178836 frs-bus:OrdinaryShareClass4 2022-06-16 14178836 frs-bus:OrdinaryShareClass4 2023-06-30 14178836 frs-bus:OrdinaryShareClass5 2022-06-17 2023-06-30 14178836 frs-bus:OrdinaryShareClass5 2022-06-16 14178836 frs-bus:OrdinaryShareClass5 2023-06-30 14178836 frs-bus:PreferenceShareClass1 2022-06-17 2023-06-30 14178836 frs-bus:PreferenceShareClass1 2022-06-16 14178836 frs-bus:PreferenceShareClass1 2023-06-30 14178836 frs-bus:PreferenceShareClass2 2022-06-17 2023-06-30 14178836 frs-bus:PreferenceShareClass2 2022-06-16 14178836 frs-bus:PreferenceShareClass2 2023-06-30 14178836 frs-bus:PreferenceShareClass3 2022-06-17 2023-06-30 14178836 frs-bus:PreferenceShareClass3 2022-06-16 14178836 frs-bus:PreferenceShareClass3 2023-06-30 14178836 frs-bus:PreferenceShareClass4 2022-06-17 2023-06-30 14178836 frs-bus:PreferenceShareClass4 2022-06-16 14178836 frs-bus:PreferenceShareClass4 2023-06-30 14178836 frs-bus:PreferenceShareClass5 2022-06-17 2023-06-30 14178836 frs-bus:PreferenceShareClass5 2022-06-16 14178836 frs-bus:PreferenceShareClass5 2023-06-30 14178836 1 2022-06-17 2023-06-30 14178836 1 2023-06-30 14178836 1 2022-06-17 2023-06-30 14178836 frs-core:LeasedAssets 2022-06-17 2023-06-30 14178836 frs-core:OwnedAssets 2022-06-17 2023-06-30 14178836 frs-core:CurrencyRisk 2022-06-17 2023-06-30 14178836 frs-core:MarketRisk 2022-06-17 2023-06-30 14178836 frs-core:InterestRateRisk 2022-06-17 2023-06-30 14178836 frs-core:DeferredTaxation 2022-06-17 2023-06-30 14178836 frs-core:DeferredTaxation 2022-06-16 14178836 frs-core:DeferredTaxation 2023-06-30 14178836 frs-core:OtherProvisionsContingentLiabilities 2022-06-17 2023-06-30 14178836 frs-core:OtherProvisionsContingentLiabilities 2022-06-16 14178836 frs-core:OtherProvisionsContingentLiabilities 2023-06-30 14178836 frs-core:ProvisionsDeferredTax 2023-06-30 14178836 frs-core:OtherDeferredTax 2023-06-30 14178836 frs-core:AcceleratedTaxDepreciationDeferredTax 2023-06-30 14178836 frs-core:TaxLossesCarry-forwardsDeferredTax 2023-06-30 14178836 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-06-30 14178836 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-06-17 2023-06-30 14178836 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-06-16 14178836 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-06-30 14178836 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-06-17 2023-06-30 14178836 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-06-16 14178836 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-06-30 14178836 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-06-17 2023-06-30 14178836 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-06-16 14178836 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-06-30 14178836 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-06-30 14178836 frs-core:RevaluationInvestmentPropertyDeferredTax 2023-06-30 14178836 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-06-30 14178836 frs-core:OtherPost-employmentBenefitsDeferredTax 2023-06-30 14178836 frs-core:Share-basedPaymentsDeferredTax 2023-06-30 14178836 frs-core:TaxCreditsDeferredTax 2023-06-30 14178836 frs-core:CostValuation 2022-06-16 14178836 frs-core:AdditionsToInvestments 2023-06-30 14178836 frs-core:DisposalsRepaymentsInvestments 2023-06-30 14178836 frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-06-30 14178836 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-06-30 14178836 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-06-30 14178836 frs-core:OtherIncreaseDecreaseInInvestments 2023-06-30 14178836 frs-core:CostValuation 2023-06-30 14178836 frs-core:ProvisionsForImpairmentInvestments 2022-06-16 14178836 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-06-30 14178836 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-06-30 14178836 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-06-30 14178836 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-06-30 14178836 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-06-30 14178836 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-06-30 14178836 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-06-30 14178836 frs-core:ProvisionsForImpairmentInvestments 2023-06-30 14178836 frs-core:ListedExchangeTraded 2023-06-30 14178836 frs-core:ListedExchangeTraded 2022-06-16 14178836 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-06-16 14178836 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-06-30 14178836 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-06-30 14178836 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-06-30 14178836 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-06-30 14178836 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-06-30 14178836 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-06-30 14178836 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-06-30 14178836 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-16 14178836 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 14178836 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 14178836 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 14178836 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 14178836 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-06-30 14178836 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 14178836 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 14178836 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 14178836 frs-core:UnlistedNon-exchangeTraded 2023-06-30 14178836 frs-core:UnlistedNon-exchangeTraded 2022-06-16 14178836 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-06-16 14178836 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 14178836 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 14178836 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 14178836 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 14178836 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 14178836 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 14178836 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-06-30 14178836 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-16 14178836 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 14178836 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 14178836 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 14178836 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 14178836 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-06-30 14178836 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 14178836 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 14178836 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 14178836 dpl-frs:CostSales 2022-06-17 2023-06-30 14178836 dpl-frs:CostSales 2022-06-16 14178836 dpl-frs:CostSales 2023-06-30 14178836 dpl-frs:DistributionCosts 2022-06-17 2023-06-30 14178836 dpl-frs:AdministrativeExpenses 2022-06-17 2023-06-30 14178836 frs-bus:Director1 2022-06-17 2023-06-30 14178836 frs-bus:Director1 2022-06-16 14178836 frs-bus:Director1 2023-06-30 14178836 frs-bus:Director2 2022-06-17 2023-06-30 14178836 frs-bus:Director2 2022-06-16 14178836 frs-bus:Director2 2023-06-30 14178836 frs-bus:Director3 2022-06-17 2023-06-30 14178836 frs-bus:Director3 2022-06-16 14178836 frs-bus:Director3 2023-06-30 14178836 1 2022-06-17 2023-06-30 14178836 frs-core:CurrentFinancialInstruments 1 2023-06-30 14178836 frs-core:Non-currentFinancialInstruments 1 2023-06-30 14178836 2 2022-06-17 2023-06-30 14178836 frs-core:CurrentFinancialInstruments 2 2023-06-30 14178836 frs-core:Non-currentFinancialInstruments 2 2023-06-30 14178836 3 2022-06-17 2023-06-30 14178836 frs-core:CurrentFinancialInstruments 3 2023-06-30 14178836 frs-core:Non-currentFinancialInstruments 3 2023-06-30 14178836 4 2022-06-17 2023-06-30 14178836 frs-core:CurrentFinancialInstruments 4 2023-06-30 14178836 frs-core:Non-currentFinancialInstruments 4 2023-06-30 14178836 5 2022-06-17 2023-06-30 14178836 frs-core:CurrentFinancialInstruments 5 2023-06-30 14178836 frs-core:Non-currentFinancialInstruments 5 2023-06-30 14178836 6 2022-06-17 2023-06-30 14178836 frs-core:CurrentFinancialInstruments 6 2023-06-30 14178836 frs-core:Non-currentFinancialInstruments 6 2023-06-30 14178836 7 2022-06-17 2023-06-30 14178836 frs-core:CurrentFinancialInstruments 7 2023-06-30 14178836 frs-core:Non-currentFinancialInstruments 7 2023-06-30 14178836 8 2022-06-17 2023-06-30 14178836 frs-core:CurrentFinancialInstruments 8 2023-06-30 14178836 frs-core:Non-currentFinancialInstruments 8 2023-06-30 14178836 9 2022-06-17 2023-06-30 14178836 frs-core:CurrentFinancialInstruments 9 2023-06-30 14178836 frs-core:Non-currentFinancialInstruments 9 2023-06-30 14178836 10 2022-06-17 2023-06-30 14178836 frs-core:CurrentFinancialInstruments 10 2023-06-30 14178836 frs-core:Non-currentFinancialInstruments 10 2023-06-30 14178836 11 2022-06-17 2023-06-30 14178836 frs-core:CurrentFinancialInstruments 11 2023-06-30 14178836 frs-core:Non-currentFinancialInstruments 11 2023-06-30 14178836 12 2022-06-17 2023-06-30 14178836 frs-core:CurrentFinancialInstruments 12 2023-06-30 14178836 frs-core:Non-currentFinancialInstruments 12 2023-06-30 14178836 13 2022-06-17 2023-06-30 14178836 frs-core:CurrentFinancialInstruments 13 2023-06-30 14178836 frs-core:Non-currentFinancialInstruments 13 2023-06-30 14178836 14 2022-06-17 2023-06-30 14178836 frs-core:CurrentFinancialInstruments 14 2023-06-30 14178836 frs-core:Non-currentFinancialInstruments 14 2023-06-30 14178836 15 2022-06-17 2023-06-30 14178836 frs-core:CurrentFinancialInstruments 15 2023-06-30 14178836 frs-core:Non-currentFinancialInstruments 15 2023-06-30 14178836 16 2022-06-17 2023-06-30 14178836 frs-core:CurrentFinancialInstruments 16 2023-06-30 14178836 frs-core:Non-currentFinancialInstruments 16 2023-06-30 14178836 17 2022-06-17 2023-06-30 14178836 frs-core:CurrentFinancialInstruments 17 2023-06-30 14178836 frs-core:Non-currentFinancialInstruments 17 2023-06-30 14178836 18 2022-06-17 2023-06-30 14178836 frs-core:CurrentFinancialInstruments 18 2023-06-30 14178836 frs-core:Non-currentFinancialInstruments 18 2023-06-30 14178836 19 2022-06-17 2023-06-30 14178836 frs-core:CurrentFinancialInstruments 19 2023-06-30 14178836 frs-core:Non-currentFinancialInstruments 19 2023-06-30 14178836 20 2022-06-17 2023-06-30 14178836 frs-core:CurrentFinancialInstruments 20 2023-06-30 14178836 frs-core:Non-currentFinancialInstruments 20 2023-06-30 14178836 dpl-frs:Item1 2022-06-17 2023-06-30 14178836 dpl-frs:Item1 2022-06-16 14178836 dpl-frs:Item1 2023-06-30 14178836 dpl-frs:CostSales dpl-frs:Item1 2022-06-17 2023-06-30 14178836 dpl-frs:CostSales dpl-frs:Item1 2022-06-16 14178836 dpl-frs:CostSales dpl-frs:Item1 2023-06-30 14178836 dpl-frs:DistributionCosts dpl-frs:Item1 2022-06-17 2023-06-30 14178836 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-06-17 2023-06-30 14178836 dpl-frs:Item2 2022-06-17 2023-06-30 14178836 dpl-frs:Item2 2022-06-16 14178836 dpl-frs:Item2 2023-06-30 14178836 dpl-frs:CostSales dpl-frs:Item2 2022-06-17 2023-06-30 14178836 dpl-frs:CostSales dpl-frs:Item2 2022-06-16 14178836 dpl-frs:CostSales dpl-frs:Item2 2023-06-30 14178836 dpl-frs:DistributionCosts dpl-frs:Item2 2022-06-17 2023-06-30 14178836 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-06-17 2023-06-30 14178836 dpl-frs:Item3 2022-06-17 2023-06-30 14178836 dpl-frs:Item3 2022-06-16 14178836 dpl-frs:Item3 2023-06-30 14178836 dpl-frs:CostSales dpl-frs:Item3 2022-06-17 2023-06-30 14178836 dpl-frs:CostSales dpl-frs:Item3 2022-06-16 14178836 dpl-frs:CostSales dpl-frs:Item3 2023-06-30 14178836 dpl-frs:DistributionCosts dpl-frs:Item3 2022-06-17 2023-06-30 14178836 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-06-17 2023-06-30 14178836 dpl-frs:Item4 2022-06-17 2023-06-30 14178836 dpl-frs:Item4 2022-06-16 14178836 dpl-frs:Item4 2023-06-30 14178836 dpl-frs:CostSales dpl-frs:Item4 2022-06-17 2023-06-30 14178836 dpl-frs:CostSales dpl-frs:Item4 2022-06-16 14178836 dpl-frs:CostSales dpl-frs:Item4 2023-06-30 14178836 dpl-frs:DistributionCosts dpl-frs:Item4 2022-06-17 2023-06-30 14178836 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-06-17 2023-06-30 14178836 dpl-frs:Item5 2022-06-17 2023-06-30 14178836 dpl-frs:Item5 2022-06-16 14178836 dpl-frs:Item5 2023-06-30 14178836 dpl-frs:CostSales dpl-frs:Item5 2022-06-17 2023-06-30 14178836 dpl-frs:CostSales dpl-frs:Item5 2022-06-16 14178836 dpl-frs:CostSales dpl-frs:Item5 2023-06-30 14178836 dpl-frs:DistributionCosts dpl-frs:Item5 2022-06-17 2023-06-30 14178836 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-06-17 2023-06-30 14178836 dpl-frs:Item6 2022-06-17 2023-06-30 14178836 dpl-frs:Item6 2022-06-16 14178836 dpl-frs:Item6 2023-06-30 14178836 dpl-frs:CostSales dpl-frs:Item6 2022-06-17 2023-06-30 14178836 dpl-frs:CostSales dpl-frs:Item6 2022-06-16 14178836 dpl-frs:CostSales dpl-frs:Item6 2023-06-30 14178836 dpl-frs:DistributionCosts dpl-frs:Item6 2022-06-17 2023-06-30 14178836 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-06-17 2023-06-30 14178836 dpl-frs:Item7 2022-06-17 2023-06-30 14178836 dpl-frs:Item7 2022-06-16 14178836 dpl-frs:Item7 2023-06-30 14178836 dpl-frs:CostSales dpl-frs:Item7 2022-06-17 2023-06-30 14178836 dpl-frs:CostSales dpl-frs:Item7 2022-06-16 14178836 dpl-frs:CostSales dpl-frs:Item7 2023-06-30 14178836 dpl-frs:DistributionCosts dpl-frs:Item7 2022-06-17 2023-06-30 14178836 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-06-17 2023-06-30 14178836 dpl-frs:Item8 2022-06-17 2023-06-30 14178836 dpl-frs:Item8 2022-06-16 14178836 dpl-frs:Item8 2023-06-30 14178836 dpl-frs:CostSales dpl-frs:Item8 2022-06-17 2023-06-30 14178836 dpl-frs:CostSales dpl-frs:Item8 2022-06-16 14178836 dpl-frs:CostSales dpl-frs:Item8 2023-06-30 14178836 dpl-frs:DistributionCosts dpl-frs:Item8 2022-06-17 2023-06-30 14178836 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-06-17 2023-06-30 14178836 dpl-frs:Item9 2022-06-17 2023-06-30 14178836 dpl-frs:Item9 2022-06-16 14178836 dpl-frs:Item9 2023-06-30 14178836 dpl-frs:CostSales dpl-frs:Item9 2022-06-17 2023-06-30 14178836 dpl-frs:CostSales dpl-frs:Item9 2022-06-16 14178836 dpl-frs:CostSales dpl-frs:Item9 2023-06-30 14178836 dpl-frs:DistributionCosts dpl-frs:Item9 2022-06-17 2023-06-30 14178836 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-06-17 2023-06-30 14178836 dpl-frs:Item10 2022-06-17 2023-06-30 14178836 dpl-frs:Item10 2022-06-16 14178836 dpl-frs:Item10 2023-06-30 14178836 dpl-frs:CostSales dpl-frs:Item10 2022-06-17 2023-06-30 14178836 dpl-frs:CostSales dpl-frs:Item10 2022-06-16 14178836 dpl-frs:CostSales dpl-frs:Item10 2023-06-30 14178836 dpl-frs:DistributionCosts dpl-frs:Item10 2022-06-17 2023-06-30 14178836 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-06-17 2023-06-30 14178836 dpl-frs:Item11 2022-06-17 2023-06-30 14178836 dpl-frs:Item11 2022-06-16 14178836 dpl-frs:Item11 2023-06-30 14178836 dpl-frs:CostSales dpl-frs:Item11 2022-06-17 2023-06-30 14178836 dpl-frs:CostSales dpl-frs:Item11 2022-06-16 14178836 dpl-frs:CostSales dpl-frs:Item11 2023-06-30 14178836 dpl-frs:DistributionCosts dpl-frs:Item11 2022-06-17 2023-06-30 14178836 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-06-17 2023-06-30 14178836 dpl-frs:Item12 2022-06-17 2023-06-30 14178836 dpl-frs:Item12 2022-06-16 14178836 dpl-frs:Item12 2023-06-30 14178836 dpl-frs:CostSales dpl-frs:Item12 2022-06-17 2023-06-30 14178836 dpl-frs:CostSales dpl-frs:Item12 2022-06-16 14178836 dpl-frs:CostSales dpl-frs:Item12 2023-06-30 14178836 dpl-frs:DistributionCosts dpl-frs:Item12 2022-06-17 2023-06-30 14178836 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-06-17 2023-06-30 14178836 1 2022-06-17 2023-06-30 14178836 frs-countries:EnglandWales 2022-06-17 2023-06-30
Registered number: 14178836
S and D Automotive Property Holdings Limited
Unaudited Financial Statements
For the Period 17 June 2022 to 30 June 2023
Lewis Ballard BBB Ltd
Unaudited Financial Statements
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 14178836
30 June 2023
Notes £ £
FIXED ASSETS
Tangible Assets 4 123,426
123,426
Creditors: Amounts Falling Due Within One Year 5 (123,784 )
NET CURRENT ASSETS (LIABILITIES) (123,784 )
TOTAL ASSETS LESS CURRENT LIABILITIES (358 )
NET LIABILITIES (358 )
CAPITAL AND RESERVES
Called up share capital 6 2
Profit and Loss Account (360 )
SHAREHOLDERS' FUNDS (358)
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 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 Michael Gregory
Director
09/10/2023
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
S and D Automotive Property Holdings Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14178836 . The registered office is Celtic House Caxton Place, Pentwyn, Cardiff, CF23 8HA.
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
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:
Freehold No depreciation
3. Average Number of Employees
Average number of employees, including directors, during the period was: 3
3
4. Tangible Assets
Land & Property
Freehold
£
Cost
As at 17 June 2022 -
Additions 123,426
As at 30 June 2023 123,426
Net Book Value
As at 30 June 2023 123,426
As at 17 June 2022 -
5. Creditors: Amounts Falling Due Within One Year
30 June 2023
£
Other creditors 40,000
Accrued expenses 360
Directors' loan accounts 80,000
Amounts owed to related parties 3,424
123,784
6. Share Capital
30 June 2023
£
Allotted, Called up and fully paid 2
Page 2
Page 3
7. Related Party Transactions
As on Balance Sheet date the company owed the director M Gregory £80,000.
8. Ultimate Controlling Party
The company's ultimate controlling party is Mr Michael Gregory and Mrs Helen Jill Gregory by virtue of their ownership of 100% of the issued share capital in the company.
Page 3