Acorah Software Products - Accounts Production 14.4.601 false true false 15 June 2022 30 June 2023 30 June 2023 14173203 Mr Wing Fai Tsang Mr Wai Kwan Tsang Ms Kam Sheung Hau iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14173203 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-06-14 14173203 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-06-30 14173203 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-06-30 14173203 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-06-30 14173203 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-06-15 2023-06-30 14173203 frs-core:AllSubsidiaries 2022-06-15 2023-06-30 14173203 frs-core:KeyManagementPersonnel 2022-06-15 2023-06-30 14173203 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-06-15 2023-06-30 14173203 frs-core:OtherRelatedParties 2022-06-15 2023-06-30 14173203 2022-06-14 14173203 2023-06-30 14173203 2022-06-15 2023-06-30 14173203 frs-core:CurrentFinancialInstruments 2023-06-30 14173203 frs-core:CurrentFinancialInstruments 2022-06-15 2023-06-30 14173203 frs-core:Non-currentFinancialInstruments 2023-06-30 14173203 frs-core:Non-currentFinancialInstruments 2022-06-15 2023-06-30 14173203 frs-core:CurrentFinancialInstruments 2022-06-15 2023-06-30 14173203 frs-core:CurrentFinancialInstruments 2023-06-30 14173203 frs-core:AfterOneYear 2022-06-15 2023-06-30 14173203 frs-core:BetweenOneFiveYears 2022-06-15 2023-06-30 14173203 frs-core:BetweenOneFiveYears 2023-06-30 14173203 frs-core:ComputerEquipment 2023-06-30 14173203 frs-core:ComputerEquipment 2022-06-15 2023-06-30 14173203 frs-core:ComputerEquipment 2022-06-14 14173203 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-06-30 14173203 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-06-15 2023-06-30 14173203 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-06-14 14173203 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-06-30 14173203 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-06-15 2023-06-30 14173203 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-06-14 14173203 frs-core:FurnitureFittings 2023-06-30 14173203 frs-core:FurnitureFittings 2022-06-15 2023-06-30 14173203 frs-core:FurnitureFittings 2022-06-14 14173203 frs-core:NetGoodwill 2023-06-30 14173203 frs-core:NetGoodwill 2022-06-15 2023-06-30 14173203 frs-core:NetGoodwill 2022-06-14 14173203 frs-core:InvestmentPropertyIncludedWithinPPE 2023-06-30 14173203 frs-core:InvestmentPropertyIncludedWithinPPE 2022-06-15 2023-06-30 14173203 frs-core:InvestmentPropertyIncludedWithinPPE 2022-06-14 14173203 frs-core:LandBuildings 2023-06-30 14173203 frs-core:LandBuildings 2022-06-15 2023-06-30 14173203 frs-core:LandBuildings 2022-06-14 14173203 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-06-30 14173203 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-06-15 2023-06-30 14173203 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-06-14 14173203 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-06-30 14173203 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-06-15 2023-06-30 14173203 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-06-14 14173203 frs-core:MoreThanFiveYears 2022-06-15 2023-06-30 14173203 frs-core:MoreThanFiveYears 2023-06-30 14173203 frs-core:MotorVehicles 2023-06-30 14173203 frs-core:MotorVehicles 2022-06-15 2023-06-30 14173203 frs-core:MotorVehicles 2022-06-14 14173203 frs-core:OtherResidualIntangibleAssets 2023-06-30 14173203 frs-core:OtherResidualIntangibleAssets 2022-06-15 2023-06-30 14173203 frs-core:OtherResidualIntangibleAssets 2022-06-14 14173203 frs-core:PlantMachinery 2023-06-30 14173203 frs-core:PlantMachinery 2022-06-15 2023-06-30 14173203 frs-core:PlantMachinery 2022-06-14 14173203 frs-core:Secured 2023-06-30 14173203 frs-core:Unsecured 2023-06-30 14173203 frs-core:WithinOneYear 2022-06-15 2023-06-30 14173203 frs-core:WithinOneYear 2023-06-30 14173203 frs-core:CapitalRedemptionReserve 2022-06-15 2023-06-30 14173203 frs-core:CapitalRedemptionReserve 2022-06-14 14173203 frs-core:CapitalRedemptionReserve 2023-06-30 14173203 frs-core:OtherReservesSubtotal 2022-06-15 2023-06-30 14173203 frs-core:OtherReservesSubtotal 2022-06-14 14173203 frs-core:OtherReservesSubtotal 2023-06-30 14173203 frs-core:RevaluationReserve 2022-06-15 2023-06-30 14173203 frs-core:RevaluationReserve 2022-06-14 14173203 frs-core:RevaluationReserve 2023-06-30 14173203 frs-core:SharePremium 2022-06-15 2023-06-30 14173203 frs-core:SharePremium 2022-06-14 14173203 frs-core:SharePremium 2023-06-30 14173203 frs-core:ShareCapital 2022-06-15 2023-06-30 14173203 frs-core:ShareCapital 2022-06-14 14173203 frs-core:ShareCapital 2023-06-30 14173203 frs-core:RetainedEarningsAccumulatedLosses 2022-06-15 2023-06-30 14173203 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-06-14 14173203 frs-core:RetainedEarningsAccumulatedLosses 2023-06-30 14173203 frs-core:RetainedEarningsAccumulatedLosses 2022-06-14 14173203 frs-core:RetainedEarningsAccumulatedLosses 2023-06-30 14173203 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-06-14 14173203 frs-countries:UnitedKingdom 2022-06-15 2023-06-30 14173203 frs-countries:Europe 2022-06-15 2023-06-30 14173203 frs-countries:NorthAmerica 2022-06-15 2023-06-30 14173203 frs-countries:SouthAmerica 2022-06-15 2023-06-30 14173203 frs-countries:Asia 2022-06-15 2023-06-30 14173203 frs-countries:RestWorldOutsideUK 2022-06-15 2023-06-30 14173203 frs-bus:HighestPaidDirector 2022-06-15 2023-06-30 14173203 frs-bus:PrivateLimitedCompanyLtd 2022-06-15 2023-06-30 14173203 frs-bus:CompanyLimitedByGuarantee 2022-06-15 2023-06-30 14173203 frs-bus:LimitedLiabilityPartnershipLLP 2022-06-15 2023-06-30 14173203 frs-bus:LimitedLiabilityPartnershipsSORP 2022-06-15 2023-06-30 14173203 frs-bus:FullAccounts 2022-06-15 2023-06-30 14173203 frs-bus:FilletedAccounts 2022-06-15 2023-06-30 14173203 frs-bus:AbridgedAccounts 2022-06-15 2023-06-30 14173203 frs-bus:FRS102 2022-06-15 2023-06-30 14173203 frs-bus:MediumEntities 2022-06-15 2023-06-30 14173203 frs-bus:SmallEntities 2022-06-15 2023-06-30 14173203 frs-bus:EntityHasNeverTraded 2022-06-15 2023-06-30 14173203 frs-bus:EntityNoLongerTradingButTradedInPast 2022-06-15 2023-06-30 14173203 frs-bus:Audited 2022-06-15 2023-06-30 14173203 frs-bus:AuditExempt-NoAccountantsReport 2022-06-15 2023-06-30 14173203 frs-bus:AuditExemptWithAccountantsReport 2022-06-15 2023-06-30 14173203 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-06-15 2023-06-30 14173203 frs-bus:LargeCompaniesRegimeForAccounts 2022-06-15 2023-06-30 14173203 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-06-15 2023-06-30 14173203 frs-bus:SmallCompaniesRegimeForAccounts 2022-06-15 2023-06-30 14173203 frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-06-15 2023-06-30 14173203 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-06-15 2023-06-30 14173203 frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-06-15 2023-06-30 14173203 frs-bus:OrdinaryShareClass1 2022-06-15 2023-06-30 14173203 frs-bus:OrdinaryShareClass1 2022-06-14 14173203 frs-bus:OrdinaryShareClass1 2023-06-30 14173203 frs-bus:OrdinaryShareClass2 2022-06-15 2023-06-30 14173203 frs-bus:OrdinaryShareClass2 2022-06-14 14173203 frs-bus:OrdinaryShareClass2 2023-06-30 14173203 frs-bus:OrdinaryShareClass3 2022-06-15 2023-06-30 14173203 frs-bus:OrdinaryShareClass3 2022-06-14 14173203 frs-bus:OrdinaryShareClass3 2023-06-30 14173203 frs-bus:OrdinaryShareClass4 2022-06-15 2023-06-30 14173203 frs-bus:OrdinaryShareClass4 2022-06-14 14173203 frs-bus:OrdinaryShareClass4 2023-06-30 14173203 frs-bus:OrdinaryShareClass5 2022-06-15 2023-06-30 14173203 frs-bus:OrdinaryShareClass5 2022-06-14 14173203 frs-bus:OrdinaryShareClass5 2023-06-30 14173203 frs-bus:PreferenceShareClass1 2022-06-15 2023-06-30 14173203 frs-bus:PreferenceShareClass1 2022-06-14 14173203 frs-bus:PreferenceShareClass1 2023-06-30 14173203 frs-bus:PreferenceShareClass2 2022-06-15 2023-06-30 14173203 frs-bus:PreferenceShareClass2 2022-06-14 14173203 frs-bus:PreferenceShareClass2 2023-06-30 14173203 frs-bus:PreferenceShareClass3 2022-06-15 2023-06-30 14173203 frs-bus:PreferenceShareClass3 2022-06-14 14173203 frs-bus:PreferenceShareClass3 2023-06-30 14173203 frs-bus:PreferenceShareClass4 2022-06-15 2023-06-30 14173203 frs-bus:PreferenceShareClass4 2022-06-14 14173203 frs-bus:PreferenceShareClass4 2023-06-30 14173203 frs-bus:PreferenceShareClass5 2022-06-15 2023-06-30 14173203 frs-bus:PreferenceShareClass5 2022-06-14 14173203 frs-bus:PreferenceShareClass5 2023-06-30 14173203 1 2022-06-15 2023-06-30 14173203 1 2023-06-30 14173203 1 2022-06-15 2023-06-30 14173203 frs-core:LeasedAssets 2022-06-15 2023-06-30 14173203 frs-core:OwnedAssets 2022-06-15 2023-06-30 14173203 frs-core:CurrencyRisk 2022-06-15 2023-06-30 14173203 frs-core:MarketRisk 2022-06-15 2023-06-30 14173203 frs-core:InterestRateRisk 2022-06-15 2023-06-30 14173203 frs-core:DeferredTaxation 2022-06-15 2023-06-30 14173203 frs-core:DeferredTaxation 2022-06-14 14173203 frs-core:DeferredTaxation 2023-06-30 14173203 frs-core:OtherProvisionsContingentLiabilities 2022-06-15 2023-06-30 14173203 frs-core:OtherProvisionsContingentLiabilities 2022-06-14 14173203 frs-core:OtherProvisionsContingentLiabilities 2023-06-30 14173203 frs-core:ProvisionsDeferredTax 2023-06-30 14173203 frs-core:OtherDeferredTax 2023-06-30 14173203 frs-core:AcceleratedTaxDepreciationDeferredTax 2023-06-30 14173203 frs-core:TaxLossesCarry-forwardsDeferredTax 2023-06-30 14173203 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-06-30 14173203 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-06-15 2023-06-30 14173203 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-06-14 14173203 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-06-30 14173203 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-06-15 2023-06-30 14173203 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-06-14 14173203 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-06-30 14173203 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-06-15 2023-06-30 14173203 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-06-14 14173203 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-06-30 14173203 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-06-30 14173203 frs-core:RevaluationInvestmentPropertyDeferredTax 2023-06-30 14173203 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-06-30 14173203 frs-core:OtherPost-employmentBenefitsDeferredTax 2023-06-30 14173203 frs-core:Share-basedPaymentsDeferredTax 2023-06-30 14173203 frs-core:TaxCreditsDeferredTax 2023-06-30 14173203 frs-core:CostValuation 2022-06-14 14173203 frs-core:AdditionsToInvestments 2023-06-30 14173203 frs-core:DisposalsRepaymentsInvestments 2023-06-30 14173203 frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-06-30 14173203 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-06-30 14173203 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-06-30 14173203 frs-core:OtherIncreaseDecreaseInInvestments 2023-06-30 14173203 frs-core:CostValuation 2023-06-30 14173203 frs-core:ProvisionsForImpairmentInvestments 2022-06-14 14173203 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-06-30 14173203 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-06-30 14173203 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-06-30 14173203 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-06-30 14173203 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-06-30 14173203 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-06-30 14173203 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-06-30 14173203 frs-core:ProvisionsForImpairmentInvestments 2023-06-30 14173203 frs-core:ListedExchangeTraded 2023-06-30 14173203 frs-core:ListedExchangeTraded 2022-06-14 14173203 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-06-14 14173203 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-06-30 14173203 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-06-30 14173203 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-06-30 14173203 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-06-30 14173203 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-06-30 14173203 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-06-30 14173203 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-06-30 14173203 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-14 14173203 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 14173203 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 14173203 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 14173203 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 14173203 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-06-30 14173203 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 14173203 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 14173203 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 14173203 frs-core:UnlistedNon-exchangeTraded 2023-06-30 14173203 frs-core:UnlistedNon-exchangeTraded 2022-06-14 14173203 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-06-14 14173203 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 14173203 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 14173203 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 14173203 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 14173203 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 14173203 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 14173203 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-06-30 14173203 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-14 14173203 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 14173203 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 14173203 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 14173203 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 14173203 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-06-30 14173203 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 14173203 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 14173203 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 14173203 dpl-frs:CostSales 2022-06-15 2023-06-30 14173203 dpl-frs:CostSales 2022-06-14 14173203 dpl-frs:CostSales 2023-06-30 14173203 dpl-frs:DistributionCosts 2022-06-15 2023-06-30 14173203 dpl-frs:AdministrativeExpenses 2022-06-15 2023-06-30 14173203 frs-bus:Director1 2022-06-15 2023-06-30 14173203 frs-bus:Director1 2022-06-14 14173203 frs-bus:Director1 2023-06-30 14173203 frs-bus:Director2 2022-06-15 2023-06-30 14173203 frs-bus:Director2 2022-06-14 14173203 frs-bus:Director2 2023-06-30 14173203 frs-bus:Director3 2022-06-15 2023-06-30 14173203 frs-bus:Director3 2022-06-14 14173203 frs-bus:Director3 2023-06-30 14173203 1 2022-06-15 2023-06-30 14173203 frs-core:CurrentFinancialInstruments 1 2023-06-30 14173203 frs-core:Non-currentFinancialInstruments 1 2023-06-30 14173203 2 2022-06-15 2023-06-30 14173203 frs-core:CurrentFinancialInstruments 2 2023-06-30 14173203 frs-core:Non-currentFinancialInstruments 2 2023-06-30 14173203 3 2022-06-15 2023-06-30 14173203 frs-core:CurrentFinancialInstruments 3 2023-06-30 14173203 frs-core:Non-currentFinancialInstruments 3 2023-06-30 14173203 4 2022-06-15 2023-06-30 14173203 frs-core:CurrentFinancialInstruments 4 2023-06-30 14173203 frs-core:Non-currentFinancialInstruments 4 2023-06-30 14173203 5 2022-06-15 2023-06-30 14173203 frs-core:CurrentFinancialInstruments 5 2023-06-30 14173203 frs-core:Non-currentFinancialInstruments 5 2023-06-30 14173203 6 2022-06-15 2023-06-30 14173203 frs-core:CurrentFinancialInstruments 6 2023-06-30 14173203 frs-core:Non-currentFinancialInstruments 6 2023-06-30 14173203 7 2022-06-15 2023-06-30 14173203 frs-core:CurrentFinancialInstruments 7 2023-06-30 14173203 frs-core:Non-currentFinancialInstruments 7 2023-06-30 14173203 8 2022-06-15 2023-06-30 14173203 frs-core:CurrentFinancialInstruments 8 2023-06-30 14173203 frs-core:Non-currentFinancialInstruments 8 2023-06-30 14173203 9 2022-06-15 2023-06-30 14173203 frs-core:CurrentFinancialInstruments 9 2023-06-30 14173203 frs-core:Non-currentFinancialInstruments 9 2023-06-30 14173203 10 2022-06-15 2023-06-30 14173203 frs-core:CurrentFinancialInstruments 10 2023-06-30 14173203 frs-core:Non-currentFinancialInstruments 10 2023-06-30 14173203 11 2022-06-15 2023-06-30 14173203 frs-core:CurrentFinancialInstruments 11 2023-06-30 14173203 frs-core:Non-currentFinancialInstruments 11 2023-06-30 14173203 12 2022-06-15 2023-06-30 14173203 frs-core:CurrentFinancialInstruments 12 2023-06-30 14173203 frs-core:Non-currentFinancialInstruments 12 2023-06-30 14173203 13 2022-06-15 2023-06-30 14173203 frs-core:CurrentFinancialInstruments 13 2023-06-30 14173203 frs-core:Non-currentFinancialInstruments 13 2023-06-30 14173203 14 2022-06-15 2023-06-30 14173203 frs-core:CurrentFinancialInstruments 14 2023-06-30 14173203 frs-core:Non-currentFinancialInstruments 14 2023-06-30 14173203 15 2022-06-15 2023-06-30 14173203 frs-core:CurrentFinancialInstruments 15 2023-06-30 14173203 frs-core:Non-currentFinancialInstruments 15 2023-06-30 14173203 16 2022-06-15 2023-06-30 14173203 frs-core:CurrentFinancialInstruments 16 2023-06-30 14173203 frs-core:Non-currentFinancialInstruments 16 2023-06-30 14173203 17 2022-06-15 2023-06-30 14173203 frs-core:CurrentFinancialInstruments 17 2023-06-30 14173203 frs-core:Non-currentFinancialInstruments 17 2023-06-30 14173203 18 2022-06-15 2023-06-30 14173203 frs-core:CurrentFinancialInstruments 18 2023-06-30 14173203 frs-core:Non-currentFinancialInstruments 18 2023-06-30 14173203 19 2022-06-15 2023-06-30 14173203 frs-core:CurrentFinancialInstruments 19 2023-06-30 14173203 frs-core:Non-currentFinancialInstruments 19 2023-06-30 14173203 20 2022-06-15 2023-06-30 14173203 frs-core:CurrentFinancialInstruments 20 2023-06-30 14173203 frs-core:Non-currentFinancialInstruments 20 2023-06-30 14173203 dpl-frs:Item1 2022-06-15 2023-06-30 14173203 dpl-frs:Item1 2022-06-14 14173203 dpl-frs:Item1 2023-06-30 14173203 dpl-frs:CostSales dpl-frs:Item1 2022-06-15 2023-06-30 14173203 dpl-frs:CostSales dpl-frs:Item1 2022-06-14 14173203 dpl-frs:CostSales dpl-frs:Item1 2023-06-30 14173203 dpl-frs:DistributionCosts dpl-frs:Item1 2022-06-15 2023-06-30 14173203 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-06-15 2023-06-30 14173203 dpl-frs:Item2 2022-06-15 2023-06-30 14173203 dpl-frs:Item2 2022-06-14 14173203 dpl-frs:Item2 2023-06-30 14173203 dpl-frs:CostSales dpl-frs:Item2 2022-06-15 2023-06-30 14173203 dpl-frs:CostSales dpl-frs:Item2 2022-06-14 14173203 dpl-frs:CostSales dpl-frs:Item2 2023-06-30 14173203 dpl-frs:DistributionCosts dpl-frs:Item2 2022-06-15 2023-06-30 14173203 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-06-15 2023-06-30 14173203 dpl-frs:Item3 2022-06-15 2023-06-30 14173203 dpl-frs:Item3 2022-06-14 14173203 dpl-frs:Item3 2023-06-30 14173203 dpl-frs:CostSales dpl-frs:Item3 2022-06-15 2023-06-30 14173203 dpl-frs:CostSales dpl-frs:Item3 2022-06-14 14173203 dpl-frs:CostSales dpl-frs:Item3 2023-06-30 14173203 dpl-frs:DistributionCosts dpl-frs:Item3 2022-06-15 2023-06-30 14173203 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-06-15 2023-06-30 14173203 dpl-frs:Item4 2022-06-15 2023-06-30 14173203 dpl-frs:Item4 2022-06-14 14173203 dpl-frs:Item4 2023-06-30 14173203 dpl-frs:CostSales dpl-frs:Item4 2022-06-15 2023-06-30 14173203 dpl-frs:CostSales dpl-frs:Item4 2022-06-14 14173203 dpl-frs:CostSales dpl-frs:Item4 2023-06-30 14173203 dpl-frs:DistributionCosts dpl-frs:Item4 2022-06-15 2023-06-30 14173203 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-06-15 2023-06-30 14173203 dpl-frs:Item5 2022-06-15 2023-06-30 14173203 dpl-frs:Item5 2022-06-14 14173203 dpl-frs:Item5 2023-06-30 14173203 dpl-frs:CostSales dpl-frs:Item5 2022-06-15 2023-06-30 14173203 dpl-frs:CostSales dpl-frs:Item5 2022-06-14 14173203 dpl-frs:CostSales dpl-frs:Item5 2023-06-30 14173203 dpl-frs:DistributionCosts dpl-frs:Item5 2022-06-15 2023-06-30 14173203 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-06-15 2023-06-30 14173203 dpl-frs:Item6 2022-06-15 2023-06-30 14173203 dpl-frs:Item6 2022-06-14 14173203 dpl-frs:Item6 2023-06-30 14173203 dpl-frs:CostSales dpl-frs:Item6 2022-06-15 2023-06-30 14173203 dpl-frs:CostSales dpl-frs:Item6 2022-06-14 14173203 dpl-frs:CostSales dpl-frs:Item6 2023-06-30 14173203 dpl-frs:DistributionCosts dpl-frs:Item6 2022-06-15 2023-06-30 14173203 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-06-15 2023-06-30 14173203 dpl-frs:Item7 2022-06-15 2023-06-30 14173203 dpl-frs:Item7 2022-06-14 14173203 dpl-frs:Item7 2023-06-30 14173203 dpl-frs:CostSales dpl-frs:Item7 2022-06-15 2023-06-30 14173203 dpl-frs:CostSales dpl-frs:Item7 2022-06-14 14173203 dpl-frs:CostSales dpl-frs:Item7 2023-06-30 14173203 dpl-frs:DistributionCosts dpl-frs:Item7 2022-06-15 2023-06-30 14173203 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-06-15 2023-06-30 14173203 dpl-frs:Item8 2022-06-15 2023-06-30 14173203 dpl-frs:Item8 2022-06-14 14173203 dpl-frs:Item8 2023-06-30 14173203 dpl-frs:CostSales dpl-frs:Item8 2022-06-15 2023-06-30 14173203 dpl-frs:CostSales dpl-frs:Item8 2022-06-14 14173203 dpl-frs:CostSales dpl-frs:Item8 2023-06-30 14173203 dpl-frs:DistributionCosts dpl-frs:Item8 2022-06-15 2023-06-30 14173203 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-06-15 2023-06-30 14173203 dpl-frs:Item9 2022-06-15 2023-06-30 14173203 dpl-frs:Item9 2022-06-14 14173203 dpl-frs:Item9 2023-06-30 14173203 dpl-frs:CostSales dpl-frs:Item9 2022-06-15 2023-06-30 14173203 dpl-frs:CostSales dpl-frs:Item9 2022-06-14 14173203 dpl-frs:CostSales dpl-frs:Item9 2023-06-30 14173203 dpl-frs:DistributionCosts dpl-frs:Item9 2022-06-15 2023-06-30 14173203 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-06-15 2023-06-30 14173203 dpl-frs:Item10 2022-06-15 2023-06-30 14173203 dpl-frs:Item10 2022-06-14 14173203 dpl-frs:Item10 2023-06-30 14173203 dpl-frs:CostSales dpl-frs:Item10 2022-06-15 2023-06-30 14173203 dpl-frs:CostSales dpl-frs:Item10 2022-06-14 14173203 dpl-frs:CostSales dpl-frs:Item10 2023-06-30 14173203 dpl-frs:DistributionCosts dpl-frs:Item10 2022-06-15 2023-06-30 14173203 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-06-15 2023-06-30 14173203 dpl-frs:Item11 2022-06-15 2023-06-30 14173203 dpl-frs:Item11 2022-06-14 14173203 dpl-frs:Item11 2023-06-30 14173203 dpl-frs:CostSales dpl-frs:Item11 2022-06-15 2023-06-30 14173203 dpl-frs:CostSales dpl-frs:Item11 2022-06-14 14173203 dpl-frs:CostSales dpl-frs:Item11 2023-06-30 14173203 dpl-frs:DistributionCosts dpl-frs:Item11 2022-06-15 2023-06-30 14173203 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-06-15 2023-06-30 14173203 dpl-frs:Item12 2022-06-15 2023-06-30 14173203 dpl-frs:Item12 2022-06-14 14173203 dpl-frs:Item12 2023-06-30 14173203 dpl-frs:CostSales dpl-frs:Item12 2022-06-15 2023-06-30 14173203 dpl-frs:CostSales dpl-frs:Item12 2022-06-14 14173203 dpl-frs:CostSales dpl-frs:Item12 2023-06-30 14173203 dpl-frs:DistributionCosts dpl-frs:Item12 2022-06-15 2023-06-30 14173203 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-06-15 2023-06-30 14173203 1 2022-06-15 2023-06-30 14173203 frs-countries:EnglandWales 2022-06-15 2023-06-30
Registered number: 14173203
Kevio Limited
Unaudited ABRIDGED Financial Statements
For the Period 15 June 2022 to 30 June 2023
Ip's Associates Limited
23 Argyle Street
Liverpool
L1 5BL
Unaudited Financial Statements
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—4
Page 1
Abridged Balance Sheet
Registered number: 14173203
30 June 2023
Notes £ £
FIXED ASSETS
Investment Properties 4 1,035,089
1,035,089
CURRENT ASSETS
Debtors 244,129
Cash at bank and in hand 61,399
305,528
Creditors: Amounts Falling Due Within One Year (1,324,319 )
NET CURRENT ASSETS (LIABILITIES) (1,018,791 )
TOTAL ASSETS LESS CURRENT LIABILITIES 16,298
NET ASSETS 16,298
CAPITAL AND RESERVES
Called up share capital 5 100
Profit and Loss Account 16,198
SHAREHOLDERS' FUNDS 16,298
Page 1
Page 2
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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 30 June 2023 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Wai Kwan Tsang
Director
12 March 2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
Kevio Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14173203 . The registered office is 23 Argyle Street, Liverpool, L1 5BL.
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. 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.
2.3. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 3
3
Page 3
Page 4
4. Investment Property
30 June 2023
£
Fair Value
As at 15 June 2022 -
Additions 1,204,562
Disposals (169,473 )
As at 30 June 2023 1,035,089
5. Share Capital
30 June 2023
£
Allotted, Called up and fully paid 100
Page 4