Acorah Software Products - Accounts Production 14.4.601 false true false 13 October 2022 31 October 2023 31 October 2023 14417999 Mr ZHAO WANG iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14417999 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-10-12 14417999 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-10-31 14417999 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-10-31 14417999 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-10-31 14417999 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-10-13 2023-10-31 14417999 frs-core:AllSubsidiaries 2022-10-13 2023-10-31 14417999 frs-core:KeyManagementPersonnel 2022-10-13 2023-10-31 14417999 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-10-13 2023-10-31 14417999 frs-core:OtherRelatedParties 2022-10-13 2023-10-31 14417999 2022-10-12 14417999 2023-10-31 14417999 2022-10-13 2023-10-31 14417999 frs-core:CurrentFinancialInstruments 2023-10-31 14417999 frs-core:CurrentFinancialInstruments 2022-10-13 2023-10-31 14417999 frs-core:Non-currentFinancialInstruments 2023-10-31 14417999 frs-core:Non-currentFinancialInstruments 2022-10-13 2023-10-31 14417999 frs-core:CurrentFinancialInstruments 2022-10-13 2023-10-31 14417999 frs-core:CurrentFinancialInstruments 2023-10-31 14417999 frs-core:AfterOneYear 2022-10-13 2023-10-31 14417999 frs-core:BetweenOneFiveYears 2022-10-13 2023-10-31 14417999 frs-core:BetweenOneFiveYears 2023-10-31 14417999 frs-core:ComputerEquipment 2023-10-31 14417999 frs-core:ComputerEquipment 2022-10-13 2023-10-31 14417999 frs-core:ComputerEquipment 2022-10-12 14417999 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-10-31 14417999 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-10-13 2023-10-31 14417999 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-10-12 14417999 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-10-31 14417999 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-10-13 2023-10-31 14417999 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-10-12 14417999 frs-core:FurnitureFittings 2023-10-31 14417999 frs-core:FurnitureFittings 2022-10-13 2023-10-31 14417999 frs-core:FurnitureFittings 2022-10-12 14417999 frs-core:NetGoodwill 2023-10-31 14417999 frs-core:NetGoodwill 2022-10-13 2023-10-31 14417999 frs-core:NetGoodwill 2022-10-12 14417999 frs-core:InvestmentPropertyIncludedWithinPPE 2023-10-31 14417999 frs-core:InvestmentPropertyIncludedWithinPPE 2022-10-13 2023-10-31 14417999 frs-core:InvestmentPropertyIncludedWithinPPE 2022-10-12 14417999 frs-core:LandBuildings 2023-10-31 14417999 frs-core:LandBuildings 2022-10-13 2023-10-31 14417999 frs-core:LandBuildings 2022-10-12 14417999 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-10-31 14417999 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-10-13 2023-10-31 14417999 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-10-12 14417999 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-10-31 14417999 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-10-13 2023-10-31 14417999 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-10-12 14417999 frs-core:MoreThanFiveYears 2022-10-13 2023-10-31 14417999 frs-core:MoreThanFiveYears 2023-10-31 14417999 frs-core:MotorVehicles 2023-10-31 14417999 frs-core:MotorVehicles 2022-10-13 2023-10-31 14417999 frs-core:MotorVehicles 2022-10-12 14417999 frs-core:OtherResidualIntangibleAssets 2023-10-31 14417999 frs-core:OtherResidualIntangibleAssets 2022-10-13 2023-10-31 14417999 frs-core:OtherResidualIntangibleAssets 2022-10-12 14417999 frs-core:PlantMachinery 2023-10-31 14417999 frs-core:PlantMachinery 2022-10-13 2023-10-31 14417999 frs-core:PlantMachinery 2022-10-12 14417999 frs-core:Secured 2023-10-31 14417999 frs-core:Unsecured 2023-10-31 14417999 frs-core:WithinOneYear 2022-10-13 2023-10-31 14417999 frs-core:WithinOneYear 2023-10-31 14417999 frs-core:CapitalRedemptionReserve 2022-10-13 2023-10-31 14417999 frs-core:CapitalRedemptionReserve 2022-10-12 14417999 frs-core:CapitalRedemptionReserve 2023-10-31 14417999 frs-core:OtherReservesSubtotal 2022-10-13 2023-10-31 14417999 frs-core:OtherReservesSubtotal 2022-10-12 14417999 frs-core:OtherReservesSubtotal 2023-10-31 14417999 frs-core:RevaluationReserve 2022-10-13 2023-10-31 14417999 frs-core:RevaluationReserve 2022-10-12 14417999 frs-core:RevaluationReserve 2023-10-31 14417999 frs-core:SharePremium 2022-10-13 2023-10-31 14417999 frs-core:SharePremium 2022-10-12 14417999 frs-core:SharePremium 2023-10-31 14417999 frs-core:ShareCapital 2022-10-13 2023-10-31 14417999 frs-core:ShareCapital 2022-10-12 14417999 frs-core:ShareCapital 2023-10-31 14417999 frs-core:RetainedEarningsAccumulatedLosses 2022-10-13 2023-10-31 14417999 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-10-12 14417999 frs-core:RetainedEarningsAccumulatedLosses 2023-10-31 14417999 frs-core:RetainedEarningsAccumulatedLosses 2022-10-12 14417999 frs-core:RetainedEarningsAccumulatedLosses 2023-10-31 14417999 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-10-12 14417999 frs-countries:UnitedKingdom 2022-10-13 2023-10-31 14417999 frs-countries:Europe 2022-10-13 2023-10-31 14417999 frs-countries:NorthAmerica 2022-10-13 2023-10-31 14417999 frs-countries:SouthAmerica 2022-10-13 2023-10-31 14417999 frs-countries:Asia 2022-10-13 2023-10-31 14417999 frs-countries:RestWorldOutsideUK 2022-10-13 2023-10-31 14417999 frs-bus:HighestPaidDirector 2022-10-13 2023-10-31 14417999 frs-bus:PrivateLimitedCompanyLtd 2022-10-13 2023-10-31 14417999 frs-bus:CompanyLimitedByGuarantee 2022-10-13 2023-10-31 14417999 frs-bus:LimitedLiabilityPartnershipLLP 2022-10-13 2023-10-31 14417999 frs-bus:LimitedLiabilityPartnershipsSORP 2022-10-13 2023-10-31 14417999 frs-bus:FullAccounts 2022-10-13 2023-10-31 14417999 frs-bus:FilletedAccounts 2022-10-13 2023-10-31 14417999 frs-bus:AbridgedAccounts 2022-10-13 2023-10-31 14417999 frs-bus:FRS102 2022-10-13 2023-10-31 14417999 frs-bus:MediumEntities 2022-10-13 2023-10-31 14417999 frs-bus:SmallEntities 2022-10-13 2023-10-31 14417999 frs-bus:EntityHasNeverTraded 2022-10-13 2023-10-31 14417999 frs-bus:EntityNoLongerTradingButTradedInPast 2022-10-13 2023-10-31 14417999 frs-bus:Audited 2022-10-13 2023-10-31 14417999 frs-bus:AuditExempt-NoAccountantsReport 2022-10-13 2023-10-31 14417999 frs-bus:AuditExemptWithAccountantsReport 2022-10-13 2023-10-31 14417999 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-10-13 2023-10-31 14417999 frs-bus:LargeCompaniesRegimeForAccounts 2022-10-13 2023-10-31 14417999 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-10-13 2023-10-31 14417999 frs-bus:SmallCompaniesRegimeForAccounts 2022-10-13 2023-10-31 14417999 frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-10-13 2023-10-31 14417999 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-10-13 2023-10-31 14417999 frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-10-13 2023-10-31 14417999 frs-bus:OrdinaryShareClass1 2022-10-13 2023-10-31 14417999 frs-bus:OrdinaryShareClass1 2022-10-12 14417999 frs-bus:OrdinaryShareClass1 2023-10-31 14417999 frs-bus:OrdinaryShareClass2 2022-10-13 2023-10-31 14417999 frs-bus:OrdinaryShareClass2 2022-10-12 14417999 frs-bus:OrdinaryShareClass2 2023-10-31 14417999 frs-bus:OrdinaryShareClass3 2022-10-13 2023-10-31 14417999 frs-bus:OrdinaryShareClass3 2022-10-12 14417999 frs-bus:OrdinaryShareClass3 2023-10-31 14417999 frs-bus:OrdinaryShareClass4 2022-10-13 2023-10-31 14417999 frs-bus:OrdinaryShareClass4 2022-10-12 14417999 frs-bus:OrdinaryShareClass4 2023-10-31 14417999 frs-bus:OrdinaryShareClass5 2022-10-13 2023-10-31 14417999 frs-bus:OrdinaryShareClass5 2022-10-12 14417999 frs-bus:OrdinaryShareClass5 2023-10-31 14417999 frs-bus:PreferenceShareClass1 2022-10-13 2023-10-31 14417999 frs-bus:PreferenceShareClass1 2022-10-12 14417999 frs-bus:PreferenceShareClass1 2023-10-31 14417999 frs-bus:PreferenceShareClass2 2022-10-13 2023-10-31 14417999 frs-bus:PreferenceShareClass2 2022-10-12 14417999 frs-bus:PreferenceShareClass2 2023-10-31 14417999 frs-bus:PreferenceShareClass3 2022-10-13 2023-10-31 14417999 frs-bus:PreferenceShareClass3 2022-10-12 14417999 frs-bus:PreferenceShareClass3 2023-10-31 14417999 frs-bus:PreferenceShareClass4 2022-10-13 2023-10-31 14417999 frs-bus:PreferenceShareClass4 2022-10-12 14417999 frs-bus:PreferenceShareClass4 2023-10-31 14417999 frs-bus:PreferenceShareClass5 2022-10-13 2023-10-31 14417999 frs-bus:PreferenceShareClass5 2022-10-12 14417999 frs-bus:PreferenceShareClass5 2023-10-31 14417999 1 2022-10-13 2023-10-31 14417999 1 2023-10-31 14417999 1 2022-10-13 2023-10-31 14417999 frs-core:LeasedAssets 2022-10-13 2023-10-31 14417999 frs-core:OwnedAssets 2022-10-13 2023-10-31 14417999 frs-core:CurrencyRisk 2022-10-13 2023-10-31 14417999 frs-core:MarketRisk 2022-10-13 2023-10-31 14417999 frs-core:InterestRateRisk 2022-10-13 2023-10-31 14417999 frs-core:DeferredTaxation 2022-10-13 2023-10-31 14417999 frs-core:DeferredTaxation 2022-10-12 14417999 frs-core:DeferredTaxation 2023-10-31 14417999 frs-core:OtherProvisionsContingentLiabilities 2022-10-13 2023-10-31 14417999 frs-core:OtherProvisionsContingentLiabilities 2022-10-12 14417999 frs-core:OtherProvisionsContingentLiabilities 2023-10-31 14417999 frs-core:ProvisionsDeferredTax 2023-10-31 14417999 frs-core:OtherDeferredTax 2023-10-31 14417999 frs-core:AcceleratedTaxDepreciationDeferredTax 2023-10-31 14417999 frs-core:TaxLossesCarry-forwardsDeferredTax 2023-10-31 14417999 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-10-31 14417999 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-10-13 2023-10-31 14417999 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-10-12 14417999 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-10-31 14417999 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-10-13 2023-10-31 14417999 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-10-12 14417999 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-10-31 14417999 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-10-13 2023-10-31 14417999 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-10-12 14417999 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-10-31 14417999 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-10-31 14417999 frs-core:RevaluationInvestmentPropertyDeferredTax 2023-10-31 14417999 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-10-31 14417999 frs-core:OtherPost-employmentBenefitsDeferredTax 2023-10-31 14417999 frs-core:Share-basedPaymentsDeferredTax 2023-10-31 14417999 frs-core:TaxCreditsDeferredTax 2023-10-31 14417999 frs-core:CostValuation 2022-10-12 14417999 frs-core:AdditionsToInvestments 2023-10-31 14417999 frs-core:DisposalsRepaymentsInvestments 2023-10-31 14417999 frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-10-31 14417999 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-10-31 14417999 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-10-31 14417999 frs-core:OtherIncreaseDecreaseInInvestments 2023-10-31 14417999 frs-core:CostValuation 2023-10-31 14417999 frs-core:ProvisionsForImpairmentInvestments 2022-10-12 14417999 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-10-31 14417999 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-10-31 14417999 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-10-31 14417999 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-10-31 14417999 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-10-31 14417999 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-10-31 14417999 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-10-31 14417999 frs-core:ProvisionsForImpairmentInvestments 2023-10-31 14417999 frs-core:ListedExchangeTraded 2023-10-31 14417999 frs-core:ListedExchangeTraded 2022-10-12 14417999 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-10-12 14417999 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-10-31 14417999 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-10-31 14417999 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-10-31 14417999 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-10-31 14417999 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-10-31 14417999 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-10-31 14417999 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-10-31 14417999 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-10-12 14417999 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-10-31 14417999 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-10-31 14417999 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-10-31 14417999 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-10-31 14417999 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-10-31 14417999 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-10-31 14417999 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-10-31 14417999 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-10-31 14417999 frs-core:UnlistedNon-exchangeTraded 2023-10-31 14417999 frs-core:UnlistedNon-exchangeTraded 2022-10-12 14417999 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-10-12 14417999 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-10-31 14417999 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-10-31 14417999 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-10-31 14417999 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-10-31 14417999 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-10-31 14417999 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-10-31 14417999 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-10-31 14417999 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-12 14417999 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-10-31 14417999 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-10-31 14417999 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-10-31 14417999 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-10-31 14417999 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-10-31 14417999 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-10-31 14417999 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-10-31 14417999 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-10-31 14417999 dpl-frs:CostSales 2022-10-13 2023-10-31 14417999 dpl-frs:CostSales 2022-10-12 14417999 dpl-frs:CostSales 2023-10-31 14417999 dpl-frs:DistributionCosts 2022-10-13 2023-10-31 14417999 dpl-frs:AdministrativeExpenses 2022-10-13 2023-10-31 14417999 frs-bus:Director1 2022-10-13 2023-10-31 14417999 frs-bus:Director1 2022-10-12 14417999 frs-bus:Director1 2023-10-31 14417999 1 2022-10-13 2023-10-31 14417999 frs-core:CurrentFinancialInstruments 1 2023-10-31 14417999 frs-core:Non-currentFinancialInstruments 1 2023-10-31 14417999 2 2022-10-13 2023-10-31 14417999 frs-core:CurrentFinancialInstruments 2 2023-10-31 14417999 frs-core:Non-currentFinancialInstruments 2 2023-10-31 14417999 3 2022-10-13 2023-10-31 14417999 frs-core:CurrentFinancialInstruments 3 2023-10-31 14417999 frs-core:Non-currentFinancialInstruments 3 2023-10-31 14417999 4 2022-10-13 2023-10-31 14417999 frs-core:CurrentFinancialInstruments 4 2023-10-31 14417999 frs-core:Non-currentFinancialInstruments 4 2023-10-31 14417999 5 2022-10-13 2023-10-31 14417999 frs-core:CurrentFinancialInstruments 5 2023-10-31 14417999 frs-core:Non-currentFinancialInstruments 5 2023-10-31 14417999 6 2022-10-13 2023-10-31 14417999 frs-core:CurrentFinancialInstruments 6 2023-10-31 14417999 frs-core:Non-currentFinancialInstruments 6 2023-10-31 14417999 7 2022-10-13 2023-10-31 14417999 frs-core:CurrentFinancialInstruments 7 2023-10-31 14417999 frs-core:Non-currentFinancialInstruments 7 2023-10-31 14417999 8 2022-10-13 2023-10-31 14417999 frs-core:CurrentFinancialInstruments 8 2023-10-31 14417999 frs-core:Non-currentFinancialInstruments 8 2023-10-31 14417999 9 2022-10-13 2023-10-31 14417999 frs-core:CurrentFinancialInstruments 9 2023-10-31 14417999 frs-core:Non-currentFinancialInstruments 9 2023-10-31 14417999 10 2022-10-13 2023-10-31 14417999 frs-core:CurrentFinancialInstruments 10 2023-10-31 14417999 frs-core:Non-currentFinancialInstruments 10 2023-10-31 14417999 11 2022-10-13 2023-10-31 14417999 frs-core:CurrentFinancialInstruments 11 2023-10-31 14417999 frs-core:Non-currentFinancialInstruments 11 2023-10-31 14417999 12 2022-10-13 2023-10-31 14417999 frs-core:CurrentFinancialInstruments 12 2023-10-31 14417999 frs-core:Non-currentFinancialInstruments 12 2023-10-31 14417999 13 2022-10-13 2023-10-31 14417999 frs-core:CurrentFinancialInstruments 13 2023-10-31 14417999 frs-core:Non-currentFinancialInstruments 13 2023-10-31 14417999 14 2022-10-13 2023-10-31 14417999 frs-core:CurrentFinancialInstruments 14 2023-10-31 14417999 frs-core:Non-currentFinancialInstruments 14 2023-10-31 14417999 15 2022-10-13 2023-10-31 14417999 frs-core:CurrentFinancialInstruments 15 2023-10-31 14417999 frs-core:Non-currentFinancialInstruments 15 2023-10-31 14417999 16 2022-10-13 2023-10-31 14417999 frs-core:CurrentFinancialInstruments 16 2023-10-31 14417999 frs-core:Non-currentFinancialInstruments 16 2023-10-31 14417999 17 2022-10-13 2023-10-31 14417999 frs-core:CurrentFinancialInstruments 17 2023-10-31 14417999 frs-core:Non-currentFinancialInstruments 17 2023-10-31 14417999 18 2022-10-13 2023-10-31 14417999 frs-core:CurrentFinancialInstruments 18 2023-10-31 14417999 frs-core:Non-currentFinancialInstruments 18 2023-10-31 14417999 19 2022-10-13 2023-10-31 14417999 frs-core:CurrentFinancialInstruments 19 2023-10-31 14417999 frs-core:Non-currentFinancialInstruments 19 2023-10-31 14417999 20 2022-10-13 2023-10-31 14417999 frs-core:CurrentFinancialInstruments 20 2023-10-31 14417999 frs-core:Non-currentFinancialInstruments 20 2023-10-31 14417999 dpl-frs:Item1 2022-10-13 2023-10-31 14417999 dpl-frs:Item1 2022-10-12 14417999 dpl-frs:Item1 2023-10-31 14417999 dpl-frs:CostSales dpl-frs:Item1 2022-10-13 2023-10-31 14417999 dpl-frs:CostSales dpl-frs:Item1 2022-10-12 14417999 dpl-frs:CostSales dpl-frs:Item1 2023-10-31 14417999 dpl-frs:DistributionCosts dpl-frs:Item1 2022-10-13 2023-10-31 14417999 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-10-13 2023-10-31 14417999 dpl-frs:Item2 2022-10-13 2023-10-31 14417999 dpl-frs:Item2 2022-10-12 14417999 dpl-frs:Item2 2023-10-31 14417999 dpl-frs:CostSales dpl-frs:Item2 2022-10-13 2023-10-31 14417999 dpl-frs:CostSales dpl-frs:Item2 2022-10-12 14417999 dpl-frs:CostSales dpl-frs:Item2 2023-10-31 14417999 dpl-frs:DistributionCosts dpl-frs:Item2 2022-10-13 2023-10-31 14417999 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-10-13 2023-10-31 14417999 dpl-frs:Item3 2022-10-13 2023-10-31 14417999 dpl-frs:Item3 2022-10-12 14417999 dpl-frs:Item3 2023-10-31 14417999 dpl-frs:CostSales dpl-frs:Item3 2022-10-13 2023-10-31 14417999 dpl-frs:CostSales dpl-frs:Item3 2022-10-12 14417999 dpl-frs:CostSales dpl-frs:Item3 2023-10-31 14417999 dpl-frs:DistributionCosts dpl-frs:Item3 2022-10-13 2023-10-31 14417999 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-10-13 2023-10-31 14417999 dpl-frs:Item4 2022-10-13 2023-10-31 14417999 dpl-frs:Item4 2022-10-12 14417999 dpl-frs:Item4 2023-10-31 14417999 dpl-frs:CostSales dpl-frs:Item4 2022-10-13 2023-10-31 14417999 dpl-frs:CostSales dpl-frs:Item4 2022-10-12 14417999 dpl-frs:CostSales dpl-frs:Item4 2023-10-31 14417999 dpl-frs:DistributionCosts dpl-frs:Item4 2022-10-13 2023-10-31 14417999 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-10-13 2023-10-31 14417999 dpl-frs:Item5 2022-10-13 2023-10-31 14417999 dpl-frs:Item5 2022-10-12 14417999 dpl-frs:Item5 2023-10-31 14417999 dpl-frs:CostSales dpl-frs:Item5 2022-10-13 2023-10-31 14417999 dpl-frs:CostSales dpl-frs:Item5 2022-10-12 14417999 dpl-frs:CostSales dpl-frs:Item5 2023-10-31 14417999 dpl-frs:DistributionCosts dpl-frs:Item5 2022-10-13 2023-10-31 14417999 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-10-13 2023-10-31 14417999 dpl-frs:Item6 2022-10-13 2023-10-31 14417999 dpl-frs:Item6 2022-10-12 14417999 dpl-frs:Item6 2023-10-31 14417999 dpl-frs:CostSales dpl-frs:Item6 2022-10-13 2023-10-31 14417999 dpl-frs:CostSales dpl-frs:Item6 2022-10-12 14417999 dpl-frs:CostSales dpl-frs:Item6 2023-10-31 14417999 dpl-frs:DistributionCosts dpl-frs:Item6 2022-10-13 2023-10-31 14417999 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-10-13 2023-10-31 14417999 dpl-frs:Item7 2022-10-13 2023-10-31 14417999 dpl-frs:Item7 2022-10-12 14417999 dpl-frs:Item7 2023-10-31 14417999 dpl-frs:CostSales dpl-frs:Item7 2022-10-13 2023-10-31 14417999 dpl-frs:CostSales dpl-frs:Item7 2022-10-12 14417999 dpl-frs:CostSales dpl-frs:Item7 2023-10-31 14417999 dpl-frs:DistributionCosts dpl-frs:Item7 2022-10-13 2023-10-31 14417999 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-10-13 2023-10-31 14417999 dpl-frs:Item8 2022-10-13 2023-10-31 14417999 dpl-frs:Item8 2022-10-12 14417999 dpl-frs:Item8 2023-10-31 14417999 dpl-frs:CostSales dpl-frs:Item8 2022-10-13 2023-10-31 14417999 dpl-frs:CostSales dpl-frs:Item8 2022-10-12 14417999 dpl-frs:CostSales dpl-frs:Item8 2023-10-31 14417999 dpl-frs:DistributionCosts dpl-frs:Item8 2022-10-13 2023-10-31 14417999 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-10-13 2023-10-31 14417999 dpl-frs:Item9 2022-10-13 2023-10-31 14417999 dpl-frs:Item9 2022-10-12 14417999 dpl-frs:Item9 2023-10-31 14417999 dpl-frs:CostSales dpl-frs:Item9 2022-10-13 2023-10-31 14417999 dpl-frs:CostSales dpl-frs:Item9 2022-10-12 14417999 dpl-frs:CostSales dpl-frs:Item9 2023-10-31 14417999 dpl-frs:DistributionCosts dpl-frs:Item9 2022-10-13 2023-10-31 14417999 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-10-13 2023-10-31 14417999 dpl-frs:Item10 2022-10-13 2023-10-31 14417999 dpl-frs:Item10 2022-10-12 14417999 dpl-frs:Item10 2023-10-31 14417999 dpl-frs:CostSales dpl-frs:Item10 2022-10-13 2023-10-31 14417999 dpl-frs:CostSales dpl-frs:Item10 2022-10-12 14417999 dpl-frs:CostSales dpl-frs:Item10 2023-10-31 14417999 dpl-frs:DistributionCosts dpl-frs:Item10 2022-10-13 2023-10-31 14417999 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-10-13 2023-10-31 14417999 dpl-frs:Item11 2022-10-13 2023-10-31 14417999 dpl-frs:Item11 2022-10-12 14417999 dpl-frs:Item11 2023-10-31 14417999 dpl-frs:CostSales dpl-frs:Item11 2022-10-13 2023-10-31 14417999 dpl-frs:CostSales dpl-frs:Item11 2022-10-12 14417999 dpl-frs:CostSales dpl-frs:Item11 2023-10-31 14417999 dpl-frs:DistributionCosts dpl-frs:Item11 2022-10-13 2023-10-31 14417999 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-10-13 2023-10-31 14417999 dpl-frs:Item12 2022-10-13 2023-10-31 14417999 dpl-frs:Item12 2022-10-12 14417999 dpl-frs:Item12 2023-10-31 14417999 dpl-frs:CostSales dpl-frs:Item12 2022-10-13 2023-10-31 14417999 dpl-frs:CostSales dpl-frs:Item12 2022-10-12 14417999 dpl-frs:CostSales dpl-frs:Item12 2023-10-31 14417999 dpl-frs:DistributionCosts dpl-frs:Item12 2022-10-13 2023-10-31 14417999 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-10-13 2023-10-31 14417999 1 2022-10-13 2023-10-31 14417999 frs-countries:EnglandWales 2022-10-13 2023-10-31
Registered number: 14417999
MINDUP AND TECH LIMITED
Unaudited Financial Statements
For the Period 13 October 2022 to 31 October 2023
LABAIT PROFESSIONALS LIMITED
Institute of Financial Accountants
Unit 1
17 Castle Street
Chester
England
CH1 2DS
Unaudited Financial Statements
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 14417999
31 October 2023
Notes £ £
FIXED ASSETS
Intangible Assets 4 9,750
9,750
CURRENT ASSETS
Debtors 5 362
Cash at bank and in hand 21,544
21,906
Creditors: Amounts Falling Due Within One Year 6 (86,502 )
NET CURRENT ASSETS (LIABILITIES) (64,596 )
TOTAL ASSETS LESS CURRENT LIABILITIES (54,846 )
NET LIABILITIES (54,846 )
CAPITAL AND RESERVES
Called up share capital 7 100
Profit and Loss Account (54,946 )
SHAREHOLDERS' FUNDS (54,846)
For the period ending 31 October 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 ZHAO WANG
Director
14/03/2024
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
MINDUP AND TECH LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 14417999 . The registered office is 103 Carnation Gardens, Hayes, UB3 4FY.
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 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.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible asset is a software. It is amortised to profit and loss account over its estimated economic life of 2 years.
2.4. Financial Instruments
The company has elected to apply the provisions of Section 11 'Basic Financial Instruments FRS 102' to all of its financial instrument.
Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.
Financial assets and liability are offset, with the net amounts present in the financial statements, when there is a legal enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets, which include debtors and cash and bank balance, and initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidence a residual interest in the assets of the company after deducting all of its liabilities.
Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitute a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instrument are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 5
5
Page 2
Page 3
4. Intangible Assets
Other
£
Cost
As at 13 October 2022 -
Additions 13,000
As at 31 October 2023 13,000
Amortisation
As at 13 October 2022 -
Provided during the period 3,250
As at 31 October 2023 3,250
Net Book Value
As at 31 October 2023 9,750
As at 13 October 2022 -
5. Debtors
31 October 2023
£
Due within one year
Prepayments and accrued income 362
362
6. Creditors: Amounts Falling Due Within One Year
31 October 2023
£
Other creditors 2,082
Director's loan account 84,420
86,502
7. Share Capital
31 October 2023
£
Allotted, Called up and fully paid 100
Page 3