Acorah Software Products - Accounts Production 14.3.260 false true 30 September 2022 1 October 2021 false 1 October 2022 30 September 2023 30 September 2023 SC641100 Mrs Guiqin Zhang Mr George Roy iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC641100 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-09-30 SC641100 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-09-30 SC641100 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-09-30 SC641100 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-09-30 SC641100 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-10-01 2023-09-30 SC641100 frs-core:AllSubsidiaries 2022-10-01 2023-09-30 SC641100 frs-core:KeyManagementPersonnel 2022-10-01 2023-09-30 SC641100 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-10-01 2023-09-30 SC641100 frs-core:OtherRelatedParties 2022-10-01 2023-09-30 SC641100 2022-09-30 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2023-09-30 SC641100 19 2022-10-01 2023-09-30 SC641100 frs-core:CurrentFinancialInstruments 19 2023-09-30 SC641100 frs-core:Non-currentFinancialInstruments 19 2023-09-30 SC641100 20 2022-10-01 2023-09-30 SC641100 frs-core:CurrentFinancialInstruments 20 2023-09-30 SC641100 frs-core:Non-currentFinancialInstruments 20 2023-09-30 SC641100 dpl-frs:Item1 2022-10-01 2023-09-30 SC641100 dpl-frs:Item1 2022-09-30 SC641100 dpl-frs:Item1 2023-09-30 SC641100 dpl-frs:CostSales dpl-frs:Item1 2022-10-01 2023-09-30 SC641100 dpl-frs:CostSales dpl-frs:Item1 2022-09-30 SC641100 dpl-frs:CostSales dpl-frs:Item1 2023-09-30 SC641100 dpl-frs:DistributionCosts dpl-frs:Item1 2022-10-01 2023-09-30 SC641100 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-10-01 2023-09-30 SC641100 dpl-frs:Item2 2022-10-01 2023-09-30 SC641100 dpl-frs:Item2 2022-09-30 SC641100 dpl-frs:Item2 2023-09-30 SC641100 dpl-frs:CostSales dpl-frs:Item2 2022-10-01 2023-09-30 SC641100 dpl-frs:CostSales dpl-frs:Item2 2022-09-30 SC641100 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dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-10-01 2023-09-30 SC641100 dpl-frs:Item5 2022-10-01 2023-09-30 SC641100 dpl-frs:Item5 2022-09-30 SC641100 dpl-frs:Item5 2023-09-30 SC641100 dpl-frs:CostSales dpl-frs:Item5 2022-10-01 2023-09-30 SC641100 dpl-frs:CostSales dpl-frs:Item5 2022-09-30 SC641100 dpl-frs:CostSales dpl-frs:Item5 2023-09-30 SC641100 dpl-frs:DistributionCosts dpl-frs:Item5 2022-10-01 2023-09-30 SC641100 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-10-01 2023-09-30 SC641100 dpl-frs:Item6 2022-10-01 2023-09-30 SC641100 dpl-frs:Item6 2022-09-30 SC641100 dpl-frs:Item6 2023-09-30 SC641100 dpl-frs:CostSales dpl-frs:Item6 2022-10-01 2023-09-30 SC641100 dpl-frs:CostSales dpl-frs:Item6 2022-09-30 SC641100 dpl-frs:CostSales dpl-frs:Item6 2023-09-30 SC641100 dpl-frs:DistributionCosts dpl-frs:Item6 2022-10-01 2023-09-30 SC641100 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-10-01 2023-09-30 SC641100 dpl-frs:Item7 2022-10-01 2023-09-30 SC641100 dpl-frs:Item7 2022-09-30 SC641100 dpl-frs:Item7 2023-09-30 SC641100 dpl-frs:CostSales dpl-frs:Item7 2022-10-01 2023-09-30 SC641100 dpl-frs:CostSales dpl-frs:Item7 2022-09-30 SC641100 dpl-frs:CostSales dpl-frs:Item7 2023-09-30 SC641100 dpl-frs:DistributionCosts dpl-frs:Item7 2022-10-01 2023-09-30 SC641100 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-10-01 2023-09-30 SC641100 dpl-frs:Item8 2022-10-01 2023-09-30 SC641100 dpl-frs:Item8 2022-09-30 SC641100 dpl-frs:Item8 2023-09-30 SC641100 dpl-frs:CostSales dpl-frs:Item8 2022-10-01 2023-09-30 SC641100 dpl-frs:CostSales dpl-frs:Item8 2022-09-30 SC641100 dpl-frs:CostSales dpl-frs:Item8 2023-09-30 SC641100 dpl-frs:DistributionCosts dpl-frs:Item8 2022-10-01 2023-09-30 SC641100 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-10-01 2023-09-30 SC641100 dpl-frs:Item9 2022-10-01 2023-09-30 SC641100 dpl-frs:Item9 2022-09-30 SC641100 dpl-frs:Item9 2023-09-30 SC641100 dpl-frs:CostSales dpl-frs:Item9 2022-10-01 2023-09-30 SC641100 dpl-frs:CostSales dpl-frs:Item9 2022-09-30 SC641100 dpl-frs:CostSales dpl-frs:Item9 2023-09-30 SC641100 dpl-frs:DistributionCosts dpl-frs:Item9 2022-10-01 2023-09-30 SC641100 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-10-01 2023-09-30 SC641100 dpl-frs:Item10 2022-10-01 2023-09-30 SC641100 dpl-frs:Item10 2022-09-30 SC641100 dpl-frs:Item10 2023-09-30 SC641100 dpl-frs:CostSales dpl-frs:Item10 2022-10-01 2023-09-30 SC641100 dpl-frs:CostSales dpl-frs:Item10 2022-09-30 SC641100 dpl-frs:CostSales dpl-frs:Item10 2023-09-30 SC641100 dpl-frs:DistributionCosts dpl-frs:Item10 2022-10-01 2023-09-30 SC641100 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-10-01 2023-09-30 SC641100 dpl-frs:Item11 2022-10-01 2023-09-30 SC641100 dpl-frs:Item11 2022-09-30 SC641100 dpl-frs:Item11 2023-09-30 SC641100 dpl-frs:CostSales dpl-frs:Item11 2022-10-01 2023-09-30 SC641100 dpl-frs:CostSales dpl-frs:Item11 2022-09-30 SC641100 dpl-frs:CostSales dpl-frs:Item11 2023-09-30 SC641100 dpl-frs:DistributionCosts dpl-frs:Item11 2022-10-01 2023-09-30 SC641100 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-10-01 2023-09-30 SC641100 dpl-frs:Item12 2022-10-01 2023-09-30 SC641100 dpl-frs:Item12 2022-09-30 SC641100 dpl-frs:Item12 2023-09-30 SC641100 dpl-frs:CostSales dpl-frs:Item12 2022-10-01 2023-09-30 SC641100 dpl-frs:CostSales dpl-frs:Item12 2022-09-30 SC641100 dpl-frs:CostSales dpl-frs:Item12 2023-09-30 SC641100 dpl-frs:DistributionCosts dpl-frs:Item12 2022-10-01 2023-09-30 SC641100 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-10-01 2023-09-30 SC641100 1 2022-10-01 2023-09-30 SC641100 frs-countries:Scotland 2022-10-01 2023-09-30 SC641100 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-09-30 SC641100 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-09-30 SC641100 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-09-30 SC641100 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-09-30 SC641100 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-10-01 2022-09-30 SC641100 frs-core:AllSubsidiaries 2021-10-01 2022-09-30 SC641100 frs-core:KeyManagementPersonnel 2021-10-01 2022-09-30 SC641100 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-10-01 2022-09-30 SC641100 frs-core:OtherRelatedParties 2021-10-01 2022-09-30 SC641100 2021-09-30 SC641100 2022-09-30 SC641100 2021-10-01 2022-09-30 SC641100 frs-core:CurrentFinancialInstruments 2022-09-30 SC641100 frs-core:CurrentFinancialInstruments 2021-10-01 2022-09-30 SC641100 frs-core:Non-currentFinancialInstruments 2022-09-30 SC641100 frs-core:Non-currentFinancialInstruments 2021-10-01 2022-09-30 SC641100 frs-core:CurrentFinancialInstruments 2021-10-01 2022-09-30 SC641100 frs-core:CurrentFinancialInstruments 2022-09-30 SC641100 frs-core:AfterOneYear 2021-10-01 2022-09-30 SC641100 frs-core:BetweenOneFiveYears 2021-10-01 2022-09-30 SC641100 frs-core:BetweenOneFiveYears 2022-09-30 SC641100 frs-core:ComputerEquipment 2022-09-30 SC641100 frs-core:ComputerEquipment 2021-10-01 2022-09-30 SC641100 frs-core:ComputerEquipment 2021-09-30 SC641100 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-09-30 SC641100 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-10-01 2022-09-30 SC641100 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-09-30 SC641100 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-09-30 SC641100 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-10-01 2022-09-30 SC641100 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-09-30 SC641100 frs-core:FurnitureFittings 2022-09-30 SC641100 frs-core:FurnitureFittings 2021-10-01 2022-09-30 SC641100 frs-core:FurnitureFittings 2021-09-30 SC641100 frs-core:NetGoodwill 2022-09-30 SC641100 frs-core:NetGoodwill 2021-10-01 2022-09-30 SC641100 frs-core:NetGoodwill 2021-09-30 SC641100 frs-core:InvestmentPropertyIncludedWithinPPE 2022-09-30 SC641100 frs-core:InvestmentPropertyIncludedWithinPPE 2021-10-01 2022-09-30 SC641100 frs-core:InvestmentPropertyIncludedWithinPPE 2021-09-30 SC641100 frs-core:LandBuildings 2022-09-30 SC641100 frs-core:LandBuildings 2021-10-01 2022-09-30 SC641100 frs-core:LandBuildings 2021-09-30 SC641100 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-09-30 SC641100 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-10-01 2022-09-30 SC641100 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-09-30 SC641100 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-09-30 SC641100 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-10-01 2022-09-30 SC641100 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-09-30 SC641100 frs-core:MoreThanFiveYears 2021-10-01 2022-09-30 SC641100 frs-core:MoreThanFiveYears 2022-09-30 SC641100 frs-core:MotorVehicles 2022-09-30 SC641100 frs-core:MotorVehicles 2021-10-01 2022-09-30 SC641100 frs-core:MotorVehicles 2021-09-30 SC641100 frs-core:OtherResidualIntangibleAssets 2022-09-30 SC641100 frs-core:OtherResidualIntangibleAssets 2021-10-01 2022-09-30 SC641100 frs-core:OtherResidualIntangibleAssets 2021-09-30 SC641100 frs-core:PlantMachinery 2022-09-30 SC641100 frs-core:PlantMachinery 2021-10-01 2022-09-30 SC641100 frs-core:PlantMachinery 2021-09-30 SC641100 frs-core:Secured 2022-09-30 SC641100 frs-core:Unsecured 2022-09-30 SC641100 frs-core:WithinOneYear 2021-10-01 2022-09-30 SC641100 frs-core:WithinOneYear 2022-09-30 SC641100 frs-core:CapitalRedemptionReserve 2021-10-01 2022-09-30 SC641100 frs-core:CapitalRedemptionReserve 2021-09-30 SC641100 frs-core:CapitalRedemptionReserve 2022-09-30 SC641100 frs-core:OtherReservesSubtotal 2021-10-01 2022-09-30 SC641100 frs-core:OtherReservesSubtotal 2021-09-30 SC641100 frs-core:OtherReservesSubtotal 2022-09-30 SC641100 frs-core:RevaluationReserve 2021-10-01 2022-09-30 SC641100 frs-core:RevaluationReserve 2021-09-30 SC641100 frs-core:RevaluationReserve 2022-09-30 SC641100 frs-core:SharePremium 2021-10-01 2022-09-30 SC641100 frs-core:SharePremium 2021-09-30 SC641100 frs-core:SharePremium 2022-09-30 SC641100 frs-core:ShareCapital 2021-10-01 2022-09-30 SC641100 frs-core:ShareCapital 2021-09-30 SC641100 frs-core:ShareCapital 2022-09-30 SC641100 frs-core:RetainedEarningsAccumulatedLosses 2021-10-01 2022-09-30 SC641100 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-09-30 SC641100 frs-core:RetainedEarningsAccumulatedLosses 2022-09-30 SC641100 frs-core:RetainedEarningsAccumulatedLosses 2021-09-30 SC641100 frs-core:RetainedEarningsAccumulatedLosses 2022-09-30 SC641100 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-09-30 SC641100 frs-countries:UnitedKingdom 2021-10-01 2022-09-30 SC641100 frs-countries:Europe 2021-10-01 2022-09-30 SC641100 frs-countries:NorthAmerica 2021-10-01 2022-09-30 SC641100 frs-countries:SouthAmerica 2021-10-01 2022-09-30 SC641100 frs-countries:Asia 2021-10-01 2022-09-30 SC641100 frs-countries:RestWorldOutsideUK 2021-10-01 2022-09-30 SC641100 frs-bus:HighestPaidDirector 2021-10-01 2022-09-30 SC641100 frs-bus:PrivateLimitedCompanyLtd 2021-10-01 2022-09-30 SC641100 frs-bus:CompanyLimitedByGuarantee 2021-10-01 2022-09-30 SC641100 frs-bus:LimitedLiabilityPartnershipLLP 2021-10-01 2022-09-30 SC641100 frs-bus:LimitedLiabilityPartnershipsSORP 2021-10-01 2022-09-30 SC641100 frs-bus:FullAccounts 2021-10-01 2022-09-30 SC641100 frs-bus:FilletedAccounts 2021-10-01 2022-09-30 SC641100 frs-bus:AbridgedAccounts 2021-10-01 2022-09-30 SC641100 frs-bus:FRS102 2021-10-01 2022-09-30 SC641100 frs-bus:MediumEntities 2021-10-01 2022-09-30 SC641100 frs-bus:SmallEntities 2021-10-01 2022-09-30 SC641100 frs-bus:EntityHasNeverTraded 2021-10-01 2022-09-30 SC641100 frs-bus:EntityNoLongerTradingButTradedInPast 2021-10-01 2022-09-30 SC641100 frs-bus:Audited 2021-10-01 2022-09-30 SC641100 frs-bus:AuditExempt-NoAccountantsReport 2021-10-01 2022-09-30 SC641100 frs-bus:AuditExemptWithAccountantsReport 2021-10-01 2022-09-30 SC641100 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-10-01 2022-09-30 SC641100 frs-bus:LargeCompaniesRegimeForAccounts 2021-10-01 2022-09-30 SC641100 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-10-01 2022-09-30 SC641100 frs-bus:SmallCompaniesRegimeForAccounts 2021-10-01 2022-09-30 SC641100 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-10-01 2022-09-30 SC641100 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-10-01 2022-09-30 SC641100 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-10-01 2022-09-30 SC641100 frs-bus:OrdinaryShareClass1 2021-10-01 2022-09-30 SC641100 frs-bus:OrdinaryShareClass1 2021-09-30 SC641100 frs-bus:OrdinaryShareClass1 2022-09-30 SC641100 frs-bus:OrdinaryShareClass2 2021-10-01 2022-09-30 SC641100 frs-bus:OrdinaryShareClass2 2021-09-30 SC641100 frs-bus:OrdinaryShareClass2 2022-09-30 SC641100 frs-bus:OrdinaryShareClass3 2021-10-01 2022-09-30 SC641100 frs-bus:OrdinaryShareClass3 2021-09-30 SC641100 frs-bus:OrdinaryShareClass3 2022-09-30 SC641100 frs-bus:OrdinaryShareClass4 2021-10-01 2022-09-30 SC641100 frs-bus:OrdinaryShareClass4 2021-09-30 SC641100 frs-bus:OrdinaryShareClass4 2022-09-30 SC641100 frs-bus:OrdinaryShareClass5 2021-10-01 2022-09-30 SC641100 frs-bus:OrdinaryShareClass5 2021-09-30 SC641100 frs-bus:OrdinaryShareClass5 2022-09-30 SC641100 frs-bus:PreferenceShareClass1 2021-10-01 2022-09-30 SC641100 frs-bus:PreferenceShareClass1 2021-09-30 SC641100 frs-bus:PreferenceShareClass1 2022-09-30 SC641100 frs-bus:PreferenceShareClass2 2021-10-01 2022-09-30 SC641100 frs-bus:PreferenceShareClass2 2021-09-30 SC641100 frs-bus:PreferenceShareClass2 2022-09-30 SC641100 frs-bus:PreferenceShareClass3 2021-10-01 2022-09-30 SC641100 frs-bus:PreferenceShareClass3 2021-09-30 SC641100 frs-bus:PreferenceShareClass3 2022-09-30 SC641100 frs-bus:PreferenceShareClass4 2021-10-01 2022-09-30 SC641100 frs-bus:PreferenceShareClass4 2021-09-30 SC641100 frs-bus:PreferenceShareClass4 2022-09-30 SC641100 frs-bus:PreferenceShareClass5 2021-10-01 2022-09-30 SC641100 frs-bus:PreferenceShareClass5 2021-09-30 SC641100 frs-bus:PreferenceShareClass5 2022-09-30 SC641100 1 2021-10-01 2022-09-30 SC641100 1 2022-09-30 SC641100 1 2021-10-01 2022-09-30 SC641100 frs-core:LeasedAssets 2021-10-01 2022-09-30 SC641100 frs-core:OwnedAssets 2021-10-01 2022-09-30 SC641100 frs-core:CurrencyRisk 2021-10-01 2022-09-30 SC641100 frs-core:MarketRisk 2021-10-01 2022-09-30 SC641100 frs-core:InterestRateRisk 2021-10-01 2022-09-30 SC641100 frs-core:DeferredTaxation 2021-10-01 2022-09-30 SC641100 frs-core:DeferredTaxation 2021-09-30 SC641100 frs-core:DeferredTaxation 2022-09-30 SC641100 frs-core:OtherProvisionsContingentLiabilities 2021-10-01 2022-09-30 SC641100 frs-core:OtherProvisionsContingentLiabilities 2021-09-30 SC641100 frs-core:OtherProvisionsContingentLiabilities 2022-09-30 SC641100 frs-core:ProvisionsDeferredTax 2022-09-30 SC641100 frs-core:OtherDeferredTax 2022-09-30 SC641100 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-09-30 SC641100 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-09-30 SC641100 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-09-30 SC641100 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-10-01 2022-09-30 SC641100 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-09-30 SC641100 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-09-30 SC641100 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-10-01 2022-09-30 SC641100 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-09-30 SC641100 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-09-30 SC641100 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-10-01 2022-09-30 SC641100 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-09-30 SC641100 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-09-30 SC641100 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-09-30 SC641100 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-09-30 SC641100 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-09-30 SC641100 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-09-30 SC641100 frs-core:Share-basedPaymentsDeferredTax 2022-09-30 SC641100 frs-core:TaxCreditsDeferredTax 2022-09-30 SC641100 frs-core:CostValuation 2021-09-30 SC641100 frs-core:AdditionsToInvestments 2022-09-30 SC641100 frs-core:DisposalsRepaymentsInvestments 2022-09-30 SC641100 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-09-30 SC641100 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-09-30 SC641100 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-09-30 SC641100 frs-core:OtherIncreaseDecreaseInInvestments 2022-09-30 SC641100 frs-core:CostValuation 2022-09-30 SC641100 frs-core:ProvisionsForImpairmentInvestments 2021-09-30 SC641100 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-09-30 SC641100 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-09-30 SC641100 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-09-30 SC641100 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-09-30 SC641100 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-09-30 SC641100 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-09-30 SC641100 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-09-30 SC641100 frs-core:ProvisionsForImpairmentInvestments 2022-09-30 SC641100 frs-core:ListedExchangeTraded 2022-09-30 SC641100 frs-core:ListedExchangeTraded 2021-09-30 SC641100 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-09-30 SC641100 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-09-30 SC641100 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-09-30 SC641100 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-09-30 SC641100 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-09-30 SC641100 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-09-30 SC641100 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-09-30 SC641100 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-09-30 SC641100 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-09-30 SC641100 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 SC641100 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 SC641100 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 SC641100 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 SC641100 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-09-30 SC641100 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 SC641100 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 SC641100 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 SC641100 frs-core:UnlistedNon-exchangeTraded 2022-09-30 SC641100 frs-core:UnlistedNon-exchangeTraded 2021-09-30 SC641100 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-09-30 SC641100 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 SC641100 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 SC641100 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 SC641100 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 SC641100 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 SC641100 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 SC641100 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-09-30 SC641100 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-09-30 SC641100 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 SC641100 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 SC641100 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 SC641100 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 SC641100 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-09-30 SC641100 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 SC641100 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 SC641100 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 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frs-core:CurrentFinancialInstruments 4 2022-09-30 SC641100 frs-core:Non-currentFinancialInstruments 4 2022-09-30 SC641100 5 2021-10-01 2022-09-30 SC641100 frs-core:CurrentFinancialInstruments 5 2022-09-30 SC641100 frs-core:Non-currentFinancialInstruments 5 2022-09-30 SC641100 6 2021-10-01 2022-09-30 SC641100 frs-core:CurrentFinancialInstruments 6 2022-09-30 SC641100 frs-core:Non-currentFinancialInstruments 6 2022-09-30 SC641100 7 2021-10-01 2022-09-30 SC641100 frs-core:CurrentFinancialInstruments 7 2022-09-30 SC641100 frs-core:Non-currentFinancialInstruments 7 2022-09-30 SC641100 8 2021-10-01 2022-09-30 SC641100 frs-core:CurrentFinancialInstruments 8 2022-09-30 SC641100 frs-core:Non-currentFinancialInstruments 8 2022-09-30 SC641100 9 2021-10-01 2022-09-30 SC641100 frs-core:CurrentFinancialInstruments 9 2022-09-30 SC641100 frs-core:Non-currentFinancialInstruments 9 2022-09-30 SC641100 10 2021-10-01 2022-09-30 SC641100 frs-core:CurrentFinancialInstruments 10 2022-09-30 SC641100 frs-core:Non-currentFinancialInstruments 10 2022-09-30 SC641100 11 2021-10-01 2022-09-30 SC641100 frs-core:CurrentFinancialInstruments 11 2022-09-30 SC641100 frs-core:Non-currentFinancialInstruments 11 2022-09-30 SC641100 12 2021-10-01 2022-09-30 SC641100 frs-core:CurrentFinancialInstruments 12 2022-09-30 SC641100 frs-core:Non-currentFinancialInstruments 12 2022-09-30 SC641100 13 2021-10-01 2022-09-30 SC641100 frs-core:CurrentFinancialInstruments 13 2022-09-30 SC641100 frs-core:Non-currentFinancialInstruments 13 2022-09-30 SC641100 14 2021-10-01 2022-09-30 SC641100 frs-core:CurrentFinancialInstruments 14 2022-09-30 SC641100 frs-core:Non-currentFinancialInstruments 14 2022-09-30 SC641100 15 2021-10-01 2022-09-30 SC641100 frs-core:CurrentFinancialInstruments 15 2022-09-30 SC641100 frs-core:Non-currentFinancialInstruments 15 2022-09-30 SC641100 16 2021-10-01 2022-09-30 SC641100 frs-core:CurrentFinancialInstruments 16 2022-09-30 SC641100 frs-core:Non-currentFinancialInstruments 16 2022-09-30 SC641100 17 2021-10-01 2022-09-30 SC641100 frs-core:CurrentFinancialInstruments 17 2022-09-30 SC641100 frs-core:Non-currentFinancialInstruments 17 2022-09-30 SC641100 18 2021-10-01 2022-09-30 SC641100 frs-core:CurrentFinancialInstruments 18 2022-09-30 SC641100 frs-core:Non-currentFinancialInstruments 18 2022-09-30 SC641100 19 2021-10-01 2022-09-30 SC641100 frs-core:CurrentFinancialInstruments 19 2022-09-30 SC641100 frs-core:Non-currentFinancialInstruments 19 2022-09-30 SC641100 20 2021-10-01 2022-09-30 SC641100 frs-core:CurrentFinancialInstruments 20 2022-09-30 SC641100 frs-core:Non-currentFinancialInstruments 20 2022-09-30 SC641100 dpl-frs:Item1 2021-10-01 2022-09-30 SC641100 dpl-frs:Item1 2021-09-30 SC641100 dpl-frs:Item1 2022-09-30 SC641100 dpl-frs:CostSales dpl-frs:Item1 2021-10-01 2022-09-30 SC641100 dpl-frs:CostSales dpl-frs:Item1 2021-09-30 SC641100 dpl-frs:CostSales dpl-frs:Item1 2022-09-30 SC641100 dpl-frs:DistributionCosts dpl-frs:Item1 2021-10-01 2022-09-30 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2021-09-30 SC641100 dpl-frs:Item4 2022-09-30 SC641100 dpl-frs:CostSales dpl-frs:Item4 2021-10-01 2022-09-30 SC641100 dpl-frs:CostSales dpl-frs:Item4 2021-09-30 SC641100 dpl-frs:CostSales dpl-frs:Item4 2022-09-30 SC641100 dpl-frs:DistributionCosts dpl-frs:Item4 2021-10-01 2022-09-30 SC641100 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-10-01 2022-09-30 SC641100 dpl-frs:Item5 2021-10-01 2022-09-30 SC641100 dpl-frs:Item5 2021-09-30 SC641100 dpl-frs:Item5 2022-09-30 SC641100 dpl-frs:CostSales dpl-frs:Item5 2021-10-01 2022-09-30 SC641100 dpl-frs:CostSales dpl-frs:Item5 2021-09-30 SC641100 dpl-frs:CostSales dpl-frs:Item5 2022-09-30 SC641100 dpl-frs:DistributionCosts dpl-frs:Item5 2021-10-01 2022-09-30 SC641100 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-10-01 2022-09-30 SC641100 dpl-frs:Item6 2021-10-01 2022-09-30 SC641100 dpl-frs:Item6 2021-09-30 SC641100 dpl-frs:Item6 2022-09-30 SC641100 dpl-frs:CostSales dpl-frs:Item6 2021-10-01 2022-09-30 SC641100 dpl-frs:CostSales dpl-frs:Item6 2021-09-30 SC641100 dpl-frs:CostSales dpl-frs:Item6 2022-09-30 SC641100 dpl-frs:DistributionCosts dpl-frs:Item6 2021-10-01 2022-09-30 SC641100 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-10-01 2022-09-30 SC641100 dpl-frs:Item7 2021-10-01 2022-09-30 SC641100 dpl-frs:Item7 2021-09-30 SC641100 dpl-frs:Item7 2022-09-30 SC641100 dpl-frs:CostSales dpl-frs:Item7 2021-10-01 2022-09-30 SC641100 dpl-frs:CostSales dpl-frs:Item7 2021-09-30 SC641100 dpl-frs:CostSales dpl-frs:Item7 2022-09-30 SC641100 dpl-frs:DistributionCosts dpl-frs:Item7 2021-10-01 2022-09-30 SC641100 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-10-01 2022-09-30 SC641100 dpl-frs:Item8 2021-10-01 2022-09-30 SC641100 dpl-frs:Item8 2021-09-30 SC641100 dpl-frs:Item8 2022-09-30 SC641100 dpl-frs:CostSales dpl-frs:Item8 2021-10-01 2022-09-30 SC641100 dpl-frs:CostSales dpl-frs:Item8 2021-09-30 SC641100 dpl-frs:CostSales dpl-frs:Item8 2022-09-30 SC641100 dpl-frs:DistributionCosts dpl-frs:Item8 2021-10-01 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Registered number: SC641100
Dragon Fly Edinburgh Limited
Unaudited Financial Statements
For The Year Ended 30 September 2023
D Napier Accountancy
ACCA
Office 2, 30/2 Eskbank Office Complex
Hardengreen Industrial Estate
Dalkeith
EH22 3NX
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: SC641100
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 430 645
Investments 5 5,000 -
5,430 645
CURRENT ASSETS
Debtors 6 - 7,750
Cash at bank and in hand 92 5,454
92 13,204
Creditors: Amounts Falling Due Within One Year 7 (37,024 ) (7,241 )
NET CURRENT ASSETS (LIABILITIES) (36,932 ) 5,963
TOTAL ASSETS LESS CURRENT LIABILITIES (31,502 ) 6,608
Creditors: Amounts Falling Due After More Than One Year 8 (40,574 ) (46,106 )
NET LIABILITIES (72,076 ) (39,498 )
CAPITAL AND RESERVES
Called up share capital 9 2 2
Profit and Loss Account (72,078 ) (39,500 )
SHAREHOLDERS' FUNDS (72,076) (39,498)
Page 1
Page 2
For the year ending 30 September 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr George Roy
Director
11th 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
Dragon Fly Edinburgh Limited is a private company, limited by shares, incorporated in Scotland, registered number SC641100 . The registered office is 137 Lauriston Place, Edinburgh, EH3 9JN.
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. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures & Fittings 20% Straight Line
Computer Equipment 50% Straight Line
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 2)
2 2
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 October 2022 1,075 599 1,674
As at 30 September 2023 1,075 599 1,674
Depreciation
As at 1 October 2022 430 599 1,029
Provided during the period 215 - 215
As at 30 September 2023 645 599 1,244
Net Book Value
As at 30 September 2023 430 - 430
As at 1 October 2022 645 - 645
5. Investments
Other
£
Cost
As at 1 October 2022 -
Additions 5,000
As at 30 September 2023 5,000
Provision
As at 1 October 2022 -
As at 30 September 2023 -
Net Book Value
As at 30 September 2023 5,000
As at 1 October 2022 -
Page 3
Page 4
6. Debtors
2023 2022
£ £
Due within one year
Other debtors - 7,750
- 7,750
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Accruals and deferred income 244 -
Directors' loan accounts 36,780 7,241
37,024 7,241
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 40,574 46,106
40,574 46,106
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 2 2
Page 4