Acorah Software Products - Accounts Production 14.3.260 false true true false 31 January 2023 31 January 2024 31 January 2024 14628866 Mr David Binns Mr D Binns false iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14628866 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-01-30 14628866 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2024-01-31 14628866 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2024-01-31 14628866 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2024-01-31 14628866 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2023-01-31 2024-01-31 14628866 frs-core:AllSubsidiaries 2023-01-31 2024-01-31 14628866 frs-core:KeyManagementPersonnel 2023-01-31 2024-01-31 14628866 frs-core:EntitiesControlledByKeyManagementPersonnel 2023-01-31 2024-01-31 14628866 frs-core:OtherRelatedParties 2023-01-31 2024-01-31 14628866 2023-01-30 14628866 2024-01-31 14628866 2023-01-31 2024-01-31 14628866 frs-core:CurrentFinancialInstruments 2024-01-31 14628866 frs-core:CurrentFinancialInstruments 2023-01-31 2024-01-31 14628866 frs-core:Non-currentFinancialInstruments 2024-01-31 14628866 frs-core:Non-currentFinancialInstruments 2023-01-31 2024-01-31 14628866 frs-core:CurrentFinancialInstruments 2023-01-31 2024-01-31 14628866 frs-core:CurrentFinancialInstruments 2024-01-31 14628866 frs-core:AfterOneYear 2023-01-31 2024-01-31 14628866 frs-core:BetweenOneFiveYears 2023-01-31 2024-01-31 14628866 frs-core:BetweenOneFiveYears 2024-01-31 14628866 frs-core:ComputerEquipment 2024-01-31 14628866 frs-core:ComputerEquipment 2023-01-31 2024-01-31 14628866 frs-core:ComputerEquipment 2023-01-30 14628866 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2024-01-31 14628866 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-01-31 2024-01-31 14628866 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-01-30 14628866 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-01-31 14628866 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-01-31 2024-01-31 14628866 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-01-30 14628866 frs-core:FurnitureFittings 2024-01-31 14628866 frs-core:FurnitureFittings 2023-01-31 2024-01-31 14628866 frs-core:FurnitureFittings 2023-01-30 14628866 frs-core:NetGoodwill 2024-01-31 14628866 frs-core:NetGoodwill 2023-01-31 2024-01-31 14628866 frs-core:NetGoodwill 2023-01-30 14628866 frs-core:InvestmentPropertyIncludedWithinPPE 2024-01-31 14628866 frs-core:InvestmentPropertyIncludedWithinPPE 2023-01-31 2024-01-31 14628866 frs-core:InvestmentPropertyIncludedWithinPPE 2023-01-30 14628866 frs-core:LandBuildings 2024-01-31 14628866 frs-core:LandBuildings 2023-01-31 2024-01-31 14628866 frs-core:LandBuildings 2023-01-30 14628866 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-01-31 14628866 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-01-31 2024-01-31 14628866 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-01-30 14628866 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-01-31 14628866 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-01-31 2024-01-31 14628866 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-01-30 14628866 frs-core:MoreThanFiveYears 2023-01-31 2024-01-31 14628866 frs-core:MoreThanFiveYears 2024-01-31 14628866 frs-core:MotorVehicles 2024-01-31 14628866 frs-core:MotorVehicles 2023-01-31 2024-01-31 14628866 frs-core:MotorVehicles 2023-01-30 14628866 frs-core:OtherResidualIntangibleAssets 2024-01-31 14628866 frs-core:OtherResidualIntangibleAssets 2023-01-31 2024-01-31 14628866 frs-core:OtherResidualIntangibleAssets 2023-01-30 14628866 frs-core:PlantMachinery 2024-01-31 14628866 frs-core:PlantMachinery 2023-01-31 2024-01-31 14628866 frs-core:PlantMachinery 2023-01-30 14628866 frs-core:Secured 2024-01-31 14628866 frs-core:Unsecured 2024-01-31 14628866 frs-core:WithinOneYear 2023-01-31 2024-01-31 14628866 frs-core:WithinOneYear 2024-01-31 14628866 frs-core:CapitalRedemptionReserve 2023-01-31 2024-01-31 14628866 frs-core:CapitalRedemptionReserve 2023-01-30 14628866 frs-core:CapitalRedemptionReserve 2024-01-31 14628866 frs-core:OtherReservesSubtotal 2023-01-31 2024-01-31 14628866 frs-core:OtherReservesSubtotal 2023-01-30 14628866 frs-core:OtherReservesSubtotal 2024-01-31 14628866 frs-core:RevaluationReserve 2023-01-31 2024-01-31 14628866 frs-core:RevaluationReserve 2023-01-30 14628866 frs-core:RevaluationReserve 2024-01-31 14628866 frs-core:SharePremium 2023-01-31 2024-01-31 14628866 frs-core:SharePremium 2023-01-30 14628866 frs-core:SharePremium 2024-01-31 14628866 frs-core:ShareCapital 2023-01-31 2024-01-31 14628866 frs-core:ShareCapital 2023-01-30 14628866 frs-core:ShareCapital 2024-01-31 14628866 frs-core:RetainedEarningsAccumulatedLosses 2023-01-31 2024-01-31 14628866 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2023-01-30 14628866 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31 14628866 frs-core:RetainedEarningsAccumulatedLosses 2023-01-30 14628866 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31 14628866 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2023-01-30 14628866 frs-countries:UnitedKingdom 2023-01-31 2024-01-31 14628866 frs-countries:Europe 2023-01-31 2024-01-31 14628866 frs-countries:NorthAmerica 2023-01-31 2024-01-31 14628866 frs-countries:SouthAmerica 2023-01-31 2024-01-31 14628866 frs-countries:Asia 2023-01-31 2024-01-31 14628866 frs-countries:RestWorldOutsideUK 2023-01-31 2024-01-31 14628866 frs-bus:HighestPaidDirector 2023-01-31 2024-01-31 14628866 frs-bus:PrivateLimitedCompanyLtd 2023-01-31 2024-01-31 14628866 frs-bus:CompanyLimitedByGuarantee 2023-01-31 2024-01-31 14628866 frs-bus:LimitedLiabilityPartnershipLLP 2023-01-31 2024-01-31 14628866 frs-bus:LimitedLiabilityPartnershipsSORP 2023-01-31 2024-01-31 14628866 frs-bus:FullAccounts 2023-01-31 2024-01-31 14628866 frs-bus:FilletedAccounts 2023-01-31 2024-01-31 14628866 frs-bus:AbridgedAccounts 2023-01-31 2024-01-31 14628866 frs-bus:FRS102 2023-01-31 2024-01-31 14628866 frs-bus:MediumEntities 2023-01-31 2024-01-31 14628866 frs-bus:SmallEntities 2023-01-31 2024-01-31 14628866 frs-bus:EntityHasNeverTraded 2023-01-31 2024-01-31 14628866 frs-bus:EntityNoLongerTradingButTradedInPast 2023-01-31 2024-01-31 14628866 frs-bus:Audited 2023-01-31 2024-01-31 14628866 frs-bus:AuditExempt-NoAccountantsReport 2023-01-31 2024-01-31 14628866 frs-bus:AuditExemptWithAccountantsReport 2023-01-31 2024-01-31 14628866 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2023-01-31 2024-01-31 14628866 frs-bus:LargeCompaniesRegimeForAccounts 2023-01-31 2024-01-31 14628866 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2023-01-31 2024-01-31 14628866 frs-bus:SmallCompaniesRegimeForAccounts 2023-01-31 2024-01-31 14628866 frs-bus:LargeCompaniesRegimeForDirectorsReport 2023-01-31 2024-01-31 14628866 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2023-01-31 2024-01-31 14628866 frs-bus:SmallCompaniesRegimeForDirectorsReport 2023-01-31 2024-01-31 14628866 frs-bus:OrdinaryShareClass1 2023-01-31 2024-01-31 14628866 frs-bus:OrdinaryShareClass1 2023-01-30 14628866 frs-bus:OrdinaryShareClass1 2024-01-31 14628866 frs-bus:OrdinaryShareClass2 2023-01-31 2024-01-31 14628866 frs-bus:OrdinaryShareClass2 2023-01-30 14628866 frs-bus:OrdinaryShareClass2 2024-01-31 14628866 frs-bus:OrdinaryShareClass3 2023-01-31 2024-01-31 14628866 frs-bus:OrdinaryShareClass3 2023-01-30 14628866 frs-bus:OrdinaryShareClass3 2024-01-31 14628866 frs-bus:OrdinaryShareClass4 2023-01-31 2024-01-31 14628866 frs-bus:OrdinaryShareClass4 2023-01-30 14628866 frs-bus:OrdinaryShareClass4 2024-01-31 14628866 frs-bus:OrdinaryShareClass5 2023-01-31 2024-01-31 14628866 frs-bus:OrdinaryShareClass5 2023-01-30 14628866 frs-bus:OrdinaryShareClass5 2024-01-31 14628866 frs-bus:PreferenceShareClass1 2023-01-31 2024-01-31 14628866 frs-bus:PreferenceShareClass1 2023-01-30 14628866 frs-bus:PreferenceShareClass1 2024-01-31 14628866 frs-bus:PreferenceShareClass2 2023-01-31 2024-01-31 14628866 frs-bus:PreferenceShareClass2 2023-01-30 14628866 frs-bus:PreferenceShareClass2 2024-01-31 14628866 frs-bus:PreferenceShareClass3 2023-01-31 2024-01-31 14628866 frs-bus:PreferenceShareClass3 2023-01-30 14628866 frs-bus:PreferenceShareClass3 2024-01-31 14628866 frs-bus:PreferenceShareClass4 2023-01-31 2024-01-31 14628866 frs-bus:PreferenceShareClass4 2023-01-30 14628866 frs-bus:PreferenceShareClass4 2024-01-31 14628866 frs-bus:PreferenceShareClass5 2023-01-31 2024-01-31 14628866 frs-bus:PreferenceShareClass5 2023-01-30 14628866 frs-bus:PreferenceShareClass5 2024-01-31 14628866 1 2023-01-31 2024-01-31 14628866 1 2024-01-31 14628866 1 2023-01-31 2024-01-31 14628866 frs-core:LeasedAssets 2023-01-31 2024-01-31 14628866 frs-core:OwnedAssets 2023-01-31 2024-01-31 14628866 frs-core:CurrencyRisk 2023-01-31 2024-01-31 14628866 frs-core:MarketRisk 2023-01-31 2024-01-31 14628866 frs-core:InterestRateRisk 2023-01-31 2024-01-31 14628866 frs-core:DeferredTaxation 2023-01-31 2024-01-31 14628866 frs-core:DeferredTaxation 2023-01-30 14628866 frs-core:DeferredTaxation 2024-01-31 14628866 frs-core:OtherProvisionsContingentLiabilities 2023-01-31 2024-01-31 14628866 frs-core:OtherProvisionsContingentLiabilities 2023-01-30 14628866 frs-core:OtherProvisionsContingentLiabilities 2024-01-31 14628866 frs-core:ProvisionsDeferredTax 2024-01-31 14628866 frs-core:OtherDeferredTax 2024-01-31 14628866 frs-core:AcceleratedTaxDepreciationDeferredTax 2024-01-31 14628866 frs-core:TaxLossesCarry-forwardsDeferredTax 2024-01-31 14628866 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2024-01-31 14628866 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-01-31 2024-01-31 14628866 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-01-30 14628866 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-01-31 14628866 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-01-31 2024-01-31 14628866 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-01-30 14628866 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2024-01-31 14628866 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-01-31 2024-01-31 14628866 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-01-30 14628866 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2024-01-31 14628866 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2024-01-31 14628866 frs-core:RevaluationInvestmentPropertyDeferredTax 2024-01-31 14628866 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2024-01-31 14628866 frs-core:OtherPost-employmentBenefitsDeferredTax 2024-01-31 14628866 frs-core:Share-basedPaymentsDeferredTax 2024-01-31 14628866 frs-core:TaxCreditsDeferredTax 2024-01-31 14628866 frs-core:CostValuation 2023-01-30 14628866 frs-core:AdditionsToInvestments 2024-01-31 14628866 frs-core:DisposalsRepaymentsInvestments 2024-01-31 14628866 frs-core:RevaluationsIncreaseDecreaseInInvestments 2024-01-31 14628866 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2024-01-31 14628866 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2024-01-31 14628866 frs-core:OtherIncreaseDecreaseInInvestments 2024-01-31 14628866 frs-core:CostValuation 2024-01-31 14628866 frs-core:ProvisionsForImpairmentInvestments 2023-01-30 14628866 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-01-31 14628866 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2024-01-31 14628866 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2024-01-31 14628866 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2024-01-31 14628866 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2024-01-31 14628866 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-01-31 14628866 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-01-31 14628866 frs-core:ProvisionsForImpairmentInvestments 2024-01-31 14628866 frs-core:ListedExchangeTraded 2024-01-31 14628866 frs-core:ListedExchangeTraded 2023-01-30 14628866 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-01-30 14628866 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2024-01-31 14628866 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2024-01-31 14628866 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2024-01-31 14628866 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2024-01-31 14628866 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2024-01-31 14628866 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2024-01-31 14628866 frs-core:CostValuation frs-core:ListedExchangeTraded 2024-01-31 14628866 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-01-30 14628866 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-01-31 14628866 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-01-31 14628866 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-01-31 14628866 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-01-31 14628866 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2024-01-31 14628866 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-01-31 14628866 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-01-31 14628866 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-01-31 14628866 frs-core:UnlistedNon-exchangeTraded 2024-01-31 14628866 frs-core:UnlistedNon-exchangeTraded 2023-01-30 14628866 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-01-30 14628866 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2024-01-31 14628866 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2024-01-31 14628866 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2024-01-31 14628866 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2024-01-31 14628866 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2024-01-31 14628866 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2024-01-31 14628866 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-01-31 14628866 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-01-30 14628866 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-01-31 14628866 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-01-31 14628866 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-01-31 14628866 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-01-31 14628866 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2024-01-31 14628866 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-01-31 14628866 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-01-31 14628866 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-01-31 14628866 dpl-frs:CostSales 2023-01-31 2024-01-31 14628866 dpl-frs:CostSales 2023-01-30 14628866 dpl-frs:CostSales 2024-01-31 14628866 dpl-frs:DistributionCosts 2023-01-31 2024-01-31 14628866 dpl-frs:AdministrativeExpenses 2023-01-31 2024-01-31 14628866 frs-bus:Director1 2023-01-31 2024-01-31 14628866 frs-bus:Director1 2023-01-30 14628866 frs-bus:Director1 2024-01-31 14628866 1 2023-01-31 2024-01-31 14628866 frs-core:CurrentFinancialInstruments 1 2024-01-31 14628866 frs-core:Non-currentFinancialInstruments 1 2024-01-31 14628866 2 2023-01-31 2024-01-31 14628866 frs-core:CurrentFinancialInstruments 2 2024-01-31 14628866 frs-core:Non-currentFinancialInstruments 2 2024-01-31 14628866 3 2023-01-31 2024-01-31 14628866 frs-core:CurrentFinancialInstruments 3 2024-01-31 14628866 frs-core:Non-currentFinancialInstruments 3 2024-01-31 14628866 4 2023-01-31 2024-01-31 14628866 frs-core:CurrentFinancialInstruments 4 2024-01-31 14628866 frs-core:Non-currentFinancialInstruments 4 2024-01-31 14628866 5 2023-01-31 2024-01-31 14628866 frs-core:CurrentFinancialInstruments 5 2024-01-31 14628866 frs-core:Non-currentFinancialInstruments 5 2024-01-31 14628866 6 2023-01-31 2024-01-31 14628866 frs-core:CurrentFinancialInstruments 6 2024-01-31 14628866 frs-core:Non-currentFinancialInstruments 6 2024-01-31 14628866 7 2023-01-31 2024-01-31 14628866 frs-core:CurrentFinancialInstruments 7 2024-01-31 14628866 frs-core:Non-currentFinancialInstruments 7 2024-01-31 14628866 8 2023-01-31 2024-01-31 14628866 frs-core:CurrentFinancialInstruments 8 2024-01-31 14628866 frs-core:Non-currentFinancialInstruments 8 2024-01-31 14628866 9 2023-01-31 2024-01-31 14628866 frs-core:CurrentFinancialInstruments 9 2024-01-31 14628866 frs-core:Non-currentFinancialInstruments 9 2024-01-31 14628866 10 2023-01-31 2024-01-31 14628866 frs-core:CurrentFinancialInstruments 10 2024-01-31 14628866 frs-core:Non-currentFinancialInstruments 10 2024-01-31 14628866 11 2023-01-31 2024-01-31 14628866 frs-core:CurrentFinancialInstruments 11 2024-01-31 14628866 frs-core:Non-currentFinancialInstruments 11 2024-01-31 14628866 12 2023-01-31 2024-01-31 14628866 frs-core:CurrentFinancialInstruments 12 2024-01-31 14628866 frs-core:Non-currentFinancialInstruments 12 2024-01-31 14628866 13 2023-01-31 2024-01-31 14628866 frs-core:CurrentFinancialInstruments 13 2024-01-31 14628866 frs-core:Non-currentFinancialInstruments 13 2024-01-31 14628866 14 2023-01-31 2024-01-31 14628866 frs-core:CurrentFinancialInstruments 14 2024-01-31 14628866 frs-core:Non-currentFinancialInstruments 14 2024-01-31 14628866 15 2023-01-31 2024-01-31 14628866 frs-core:CurrentFinancialInstruments 15 2024-01-31 14628866 frs-core:Non-currentFinancialInstruments 15 2024-01-31 14628866 16 2023-01-31 2024-01-31 14628866 frs-core:CurrentFinancialInstruments 16 2024-01-31 14628866 frs-core:Non-currentFinancialInstruments 16 2024-01-31 14628866 17 2023-01-31 2024-01-31 14628866 frs-core:CurrentFinancialInstruments 17 2024-01-31 14628866 frs-core:Non-currentFinancialInstruments 17 2024-01-31 14628866 18 2023-01-31 2024-01-31 14628866 frs-core:CurrentFinancialInstruments 18 2024-01-31 14628866 frs-core:Non-currentFinancialInstruments 18 2024-01-31 14628866 19 2023-01-31 2024-01-31 14628866 frs-core:CurrentFinancialInstruments 19 2024-01-31 14628866 frs-core:Non-currentFinancialInstruments 19 2024-01-31 14628866 20 2023-01-31 2024-01-31 14628866 frs-core:CurrentFinancialInstruments 20 2024-01-31 14628866 frs-core:Non-currentFinancialInstruments 20 2024-01-31 14628866 dpl-frs:Item1 2023-01-31 2024-01-31 14628866 dpl-frs:Item1 2023-01-30 14628866 dpl-frs:Item1 2024-01-31 14628866 dpl-frs:CostSales dpl-frs:Item1 2023-01-31 2024-01-31 14628866 dpl-frs:CostSales dpl-frs:Item1 2023-01-30 14628866 dpl-frs:CostSales dpl-frs:Item1 2024-01-31 14628866 dpl-frs:DistributionCosts dpl-frs:Item1 2023-01-31 2024-01-31 14628866 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2023-01-31 2024-01-31 14628866 dpl-frs:Item2 2023-01-31 2024-01-31 14628866 dpl-frs:Item2 2023-01-30 14628866 dpl-frs:Item2 2024-01-31 14628866 dpl-frs:CostSales dpl-frs:Item2 2023-01-31 2024-01-31 14628866 dpl-frs:CostSales dpl-frs:Item2 2023-01-30 14628866 dpl-frs:CostSales dpl-frs:Item2 2024-01-31 14628866 dpl-frs:DistributionCosts dpl-frs:Item2 2023-01-31 2024-01-31 14628866 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2023-01-31 2024-01-31 14628866 dpl-frs:Item3 2023-01-31 2024-01-31 14628866 dpl-frs:Item3 2023-01-30 14628866 dpl-frs:Item3 2024-01-31 14628866 dpl-frs:CostSales dpl-frs:Item3 2023-01-31 2024-01-31 14628866 dpl-frs:CostSales dpl-frs:Item3 2023-01-30 14628866 dpl-frs:CostSales dpl-frs:Item3 2024-01-31 14628866 dpl-frs:DistributionCosts dpl-frs:Item3 2023-01-31 2024-01-31 14628866 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2023-01-31 2024-01-31 14628866 dpl-frs:Item4 2023-01-31 2024-01-31 14628866 dpl-frs:Item4 2023-01-30 14628866 dpl-frs:Item4 2024-01-31 14628866 dpl-frs:CostSales dpl-frs:Item4 2023-01-31 2024-01-31 14628866 dpl-frs:CostSales dpl-frs:Item4 2023-01-30 14628866 dpl-frs:CostSales dpl-frs:Item4 2024-01-31 14628866 dpl-frs:DistributionCosts dpl-frs:Item4 2023-01-31 2024-01-31 14628866 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2023-01-31 2024-01-31 14628866 dpl-frs:Item5 2023-01-31 2024-01-31 14628866 dpl-frs:Item5 2023-01-30 14628866 dpl-frs:Item5 2024-01-31 14628866 dpl-frs:CostSales dpl-frs:Item5 2023-01-31 2024-01-31 14628866 dpl-frs:CostSales dpl-frs:Item5 2023-01-30 14628866 dpl-frs:CostSales dpl-frs:Item5 2024-01-31 14628866 dpl-frs:DistributionCosts dpl-frs:Item5 2023-01-31 2024-01-31 14628866 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2023-01-31 2024-01-31 14628866 dpl-frs:Item6 2023-01-31 2024-01-31 14628866 dpl-frs:Item6 2023-01-30 14628866 dpl-frs:Item6 2024-01-31 14628866 dpl-frs:CostSales dpl-frs:Item6 2023-01-31 2024-01-31 14628866 dpl-frs:CostSales dpl-frs:Item6 2023-01-30 14628866 dpl-frs:CostSales dpl-frs:Item6 2024-01-31 14628866 dpl-frs:DistributionCosts dpl-frs:Item6 2023-01-31 2024-01-31 14628866 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2023-01-31 2024-01-31 14628866 dpl-frs:Item7 2023-01-31 2024-01-31 14628866 dpl-frs:Item7 2023-01-30 14628866 dpl-frs:Item7 2024-01-31 14628866 dpl-frs:CostSales dpl-frs:Item7 2023-01-31 2024-01-31 14628866 dpl-frs:CostSales dpl-frs:Item7 2023-01-30 14628866 dpl-frs:CostSales dpl-frs:Item7 2024-01-31 14628866 dpl-frs:DistributionCosts dpl-frs:Item7 2023-01-31 2024-01-31 14628866 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2023-01-31 2024-01-31 14628866 dpl-frs:Item8 2023-01-31 2024-01-31 14628866 dpl-frs:Item8 2023-01-30 14628866 dpl-frs:Item8 2024-01-31 14628866 dpl-frs:CostSales dpl-frs:Item8 2023-01-31 2024-01-31 14628866 dpl-frs:CostSales dpl-frs:Item8 2023-01-30 14628866 dpl-frs:CostSales dpl-frs:Item8 2024-01-31 14628866 dpl-frs:DistributionCosts dpl-frs:Item8 2023-01-31 2024-01-31 14628866 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2023-01-31 2024-01-31 14628866 dpl-frs:Item9 2023-01-31 2024-01-31 14628866 dpl-frs:Item9 2023-01-30 14628866 dpl-frs:Item9 2024-01-31 14628866 dpl-frs:CostSales dpl-frs:Item9 2023-01-31 2024-01-31 14628866 dpl-frs:CostSales dpl-frs:Item9 2023-01-30 14628866 dpl-frs:CostSales dpl-frs:Item9 2024-01-31 14628866 dpl-frs:DistributionCosts dpl-frs:Item9 2023-01-31 2024-01-31 14628866 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2023-01-31 2024-01-31 14628866 dpl-frs:Item10 2023-01-31 2024-01-31 14628866 dpl-frs:Item10 2023-01-30 14628866 dpl-frs:Item10 2024-01-31 14628866 dpl-frs:CostSales dpl-frs:Item10 2023-01-31 2024-01-31 14628866 dpl-frs:CostSales dpl-frs:Item10 2023-01-30 14628866 dpl-frs:CostSales dpl-frs:Item10 2024-01-31 14628866 dpl-frs:DistributionCosts dpl-frs:Item10 2023-01-31 2024-01-31 14628866 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2023-01-31 2024-01-31 14628866 dpl-frs:Item11 2023-01-31 2024-01-31 14628866 dpl-frs:Item11 2023-01-30 14628866 dpl-frs:Item11 2024-01-31 14628866 dpl-frs:CostSales dpl-frs:Item11 2023-01-31 2024-01-31 14628866 dpl-frs:CostSales dpl-frs:Item11 2023-01-30 14628866 dpl-frs:CostSales dpl-frs:Item11 2024-01-31 14628866 dpl-frs:DistributionCosts dpl-frs:Item11 2023-01-31 2024-01-31 14628866 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2023-01-31 2024-01-31 14628866 dpl-frs:Item12 2023-01-31 2024-01-31 14628866 dpl-frs:Item12 2023-01-30 14628866 dpl-frs:Item12 2024-01-31 14628866 dpl-frs:CostSales dpl-frs:Item12 2023-01-31 2024-01-31 14628866 dpl-frs:CostSales dpl-frs:Item12 2023-01-30 14628866 dpl-frs:CostSales dpl-frs:Item12 2024-01-31 14628866 dpl-frs:DistributionCosts dpl-frs:Item12 2023-01-31 2024-01-31 14628866 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2023-01-31 2024-01-31 14628866 1 2023-01-31 2024-01-31 14628866 frs-countries:EnglandWales 2023-01-31 2024-01-31
Registered number: 14628866
BILLALL Limited
Unaudited Financial Statements
For The Year Ended 31 January 2024
Brisan Accountancy Ltd
Canada House, First Floor, 20/20 Business Park
Maidstone
Kent
ME16 0LS
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 14628866
2024
Notes £ £
FIXED ASSETS
Intangible Assets 4 49,833
49,833
CURRENT ASSETS
Debtors 5 10,701
Cash at bank and in hand 3,470
14,171
Creditors: Amounts Falling Due Within One Year 6 (57,895 )
NET CURRENT ASSETS (LIABILITIES) (43,724 )
TOTAL ASSETS LESS CURRENT LIABILITIES 6,109
PROVISIONS FOR LIABILITIES
Deferred Taxation 7 (9,468 )
NET LIABILITIES (3,359 )
CAPITAL AND RESERVES
Called up share capital 8 100
Profit and Loss Account (3,459 )
SHAREHOLDERS' FUNDS (3,359)
Page 1
Page 2
For the year ending 31 January 2024 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 David Binns
Director
11 March 2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
BILLALL Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14628866 . The registered office is Canada House First Floor, 20/20 Business Park, Maidstone, Kent, ME16 0LS.
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. The director has pledged his ongoing financial supportfor a minimum of 12 months from the balance sheet date.
2.3. 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.
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.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are app development costs. They are amortised to the profit and loss account over the estimated economic life of 10 years.
2.5. 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 year was: 1
1
Page 3
Page 4
4. Intangible Assets
Other
£
Cost
As at 31 January 2023 -
Additions 52,000
As at 31 January 2024 52,000
Amortisation
As at 31 January 2023 -
Provided during the period 2,167
As at 31 January 2024 2,167
Net Book Value
As at 31 January 2024 49,833
As at 31 January 2023 -
5. Debtors
2024
£
Due within one year
Prepayments and accrued income 416
Deferred tax current asset 10,221
VAT 64
10,701
6. Creditors: Amounts Falling Due Within One Year
2024
£
Trade creditors 135
Other loans 43,160
Amounts owed to associates 14,600
57,895
7. Deferred Taxation
The provision for deferred tax is made up as follows:
2024
£
Other timing differences 9,468
8. Share Capital
2024
£
Allotted, Called up and fully paid 100
9. Controlling Party
The company's controlling party is Mr D Binns by virtue of his directorship and 25% shareholding in the company.
Page 4