Acorah Software Products - Accounts Production 14.3.260 false true true false 19 March 2024 17 May 2023 31 December 2023 31 December 2023 14876627 Mr Ole Anstensrud Mr Olav Braaten Goodwille Limited Sensio AS Stenersgaten 1A, 0050 true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14876627 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-05-16 14876627 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-12-31 14876627 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-12-31 14876627 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-12-31 14876627 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2023-05-17 2023-12-31 14876627 frs-core:AllSubsidiaries 2023-05-17 2023-12-31 14876627 frs-core:KeyManagementPersonnel 2023-05-17 2023-12-31 14876627 frs-core:EntitiesControlledByKeyManagementPersonnel 2023-05-17 2023-12-31 14876627 frs-core:OtherRelatedParties 2023-05-17 2023-12-31 14876627 2023-05-16 14876627 2023-12-31 14876627 2023-05-17 2023-12-31 14876627 frs-core:CurrentFinancialInstruments 2023-12-31 14876627 frs-core:CurrentFinancialInstruments 2023-05-17 2023-12-31 14876627 frs-core:Non-currentFinancialInstruments 2023-12-31 14876627 frs-core:Non-currentFinancialInstruments 2023-05-17 2023-12-31 14876627 frs-core:CurrentFinancialInstruments 2023-05-17 2023-12-31 14876627 frs-core:CurrentFinancialInstruments 2023-12-31 14876627 frs-core:AfterOneYear 2023-05-17 2023-12-31 14876627 frs-core:BetweenOneFiveYears 2023-05-17 2023-12-31 14876627 frs-core:BetweenOneFiveYears 2023-12-31 14876627 frs-core:ComputerEquipment 2023-12-31 14876627 frs-core:ComputerEquipment 2023-05-17 2023-12-31 14876627 frs-core:ComputerEquipment 2023-05-16 14876627 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-12-31 14876627 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-05-17 2023-12-31 14876627 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-05-16 14876627 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-12-31 14876627 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-05-17 2023-12-31 14876627 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-05-16 14876627 frs-core:FurnitureFittings 2023-12-31 14876627 frs-core:FurnitureFittings 2023-05-17 2023-12-31 14876627 frs-core:FurnitureFittings 2023-05-16 14876627 frs-core:NetGoodwill 2023-12-31 14876627 frs-core:NetGoodwill 2023-05-17 2023-12-31 14876627 frs-core:NetGoodwill 2023-05-16 14876627 frs-core:InvestmentPropertyIncludedWithinPPE 2023-12-31 14876627 frs-core:InvestmentPropertyIncludedWithinPPE 2023-05-17 2023-12-31 14876627 frs-core:InvestmentPropertyIncludedWithinPPE 2023-05-16 14876627 frs-core:LandBuildings 2023-12-31 14876627 frs-core:LandBuildings 2023-05-17 2023-12-31 14876627 frs-core:LandBuildings 2023-05-16 14876627 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-12-31 14876627 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-05-17 2023-12-31 14876627 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-05-16 14876627 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-12-31 14876627 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-05-17 2023-12-31 14876627 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-05-16 14876627 frs-core:MoreThanFiveYears 2023-05-17 2023-12-31 14876627 frs-core:MoreThanFiveYears 2023-12-31 14876627 frs-core:MotorVehicles 2023-12-31 14876627 frs-core:MotorVehicles 2023-05-17 2023-12-31 14876627 frs-core:MotorVehicles 2023-05-16 14876627 frs-core:OtherResidualIntangibleAssets 2023-12-31 14876627 frs-core:OtherResidualIntangibleAssets 2023-05-17 2023-12-31 14876627 frs-core:OtherResidualIntangibleAssets 2023-05-16 14876627 frs-core:PlantMachinery 2023-12-31 14876627 frs-core:PlantMachinery 2023-05-17 2023-12-31 14876627 frs-core:PlantMachinery 2023-05-16 14876627 frs-core:Secured 2023-12-31 14876627 frs-core:Unsecured 2023-12-31 14876627 frs-core:WithinOneYear 2023-05-17 2023-12-31 14876627 frs-core:WithinOneYear 2023-12-31 14876627 frs-core:CapitalRedemptionReserve 2023-05-17 2023-12-31 14876627 frs-core:CapitalRedemptionReserve 2023-05-16 14876627 frs-core:CapitalRedemptionReserve 2023-12-31 14876627 frs-core:OtherReservesSubtotal 2023-05-17 2023-12-31 14876627 frs-core:OtherReservesSubtotal 2023-05-16 14876627 frs-core:OtherReservesSubtotal 2023-12-31 14876627 frs-core:RevaluationReserve 2023-05-17 2023-12-31 14876627 frs-core:RevaluationReserve 2023-05-16 14876627 frs-core:RevaluationReserve 2023-12-31 14876627 frs-core:SharePremium 2023-05-17 2023-12-31 14876627 frs-core:SharePremium 2023-05-16 14876627 frs-core:SharePremium 2023-12-31 14876627 frs-core:ShareCapital 2023-05-17 2023-12-31 14876627 frs-core:ShareCapital 2023-05-16 14876627 frs-core:ShareCapital 2023-12-31 14876627 frs-core:RetainedEarningsAccumulatedLosses 2023-05-17 2023-12-31 14876627 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2023-05-16 14876627 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 14876627 frs-core:RetainedEarningsAccumulatedLosses 2023-05-16 14876627 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 14876627 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2023-05-16 14876627 frs-countries:UnitedKingdom 2023-05-17 2023-12-31 14876627 frs-countries:Europe 2023-05-17 2023-12-31 14876627 frs-countries:NorthAmerica 2023-05-17 2023-12-31 14876627 frs-countries:SouthAmerica 2023-05-17 2023-12-31 14876627 frs-countries:Asia 2023-05-17 2023-12-31 14876627 frs-countries:RestWorldOutsideUK 2023-05-17 2023-12-31 14876627 frs-bus:HighestPaidDirector 2023-05-17 2023-12-31 14876627 frs-bus:PrivateLimitedCompanyLtd 2023-05-17 2023-12-31 14876627 frs-bus:CompanyLimitedByGuarantee 2023-05-17 2023-12-31 14876627 frs-bus:LimitedLiabilityPartnershipLLP 2023-05-17 2023-12-31 14876627 frs-bus:LimitedLiabilityPartnershipsSORP 2023-05-17 2023-12-31 14876627 frs-bus:FullAccounts 2023-05-17 2023-12-31 14876627 frs-bus:FilletedAccounts 2023-05-17 2023-12-31 14876627 frs-bus:AbridgedAccounts 2023-05-17 2023-12-31 14876627 frs-bus:FRS102 2023-05-17 2023-12-31 14876627 frs-bus:MediumEntities 2023-05-17 2023-12-31 14876627 frs-bus:SmallEntities 2023-05-17 2023-12-31 14876627 frs-bus:EntityHasNeverTraded 2023-05-17 2023-12-31 14876627 frs-bus:EntityNoLongerTradingButTradedInPast 2023-05-17 2023-12-31 14876627 frs-bus:Audited 2023-05-17 2023-12-31 14876627 frs-bus:AuditExempt-NoAccountantsReport 2023-05-17 2023-12-31 14876627 frs-bus:AuditExemptWithAccountantsReport 2023-05-17 2023-12-31 14876627 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2023-05-17 2023-12-31 14876627 frs-bus:LargeCompaniesRegimeForAccounts 2023-05-17 2023-12-31 14876627 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2023-05-17 2023-12-31 14876627 frs-bus:SmallCompaniesRegimeForAccounts 2023-05-17 2023-12-31 14876627 frs-bus:LargeCompaniesRegimeForDirectorsReport 2023-05-17 2023-12-31 14876627 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2023-05-17 2023-12-31 14876627 frs-bus:SmallCompaniesRegimeForDirectorsReport 2023-05-17 2023-12-31 14876627 frs-bus:OrdinaryShareClass1 2023-05-17 2023-12-31 14876627 frs-bus:OrdinaryShareClass1 2023-05-16 14876627 frs-bus:OrdinaryShareClass1 2023-12-31 14876627 frs-bus:OrdinaryShareClass2 2023-05-17 2023-12-31 14876627 frs-bus:OrdinaryShareClass2 2023-05-16 14876627 frs-bus:OrdinaryShareClass2 2023-12-31 14876627 frs-bus:OrdinaryShareClass3 2023-05-17 2023-12-31 14876627 frs-bus:OrdinaryShareClass3 2023-05-16 14876627 frs-bus:OrdinaryShareClass3 2023-12-31 14876627 frs-bus:OrdinaryShareClass4 2023-05-17 2023-12-31 14876627 frs-bus:OrdinaryShareClass4 2023-05-16 14876627 frs-bus:OrdinaryShareClass4 2023-12-31 14876627 frs-bus:OrdinaryShareClass5 2023-05-17 2023-12-31 14876627 frs-bus:OrdinaryShareClass5 2023-05-16 14876627 frs-bus:OrdinaryShareClass5 2023-12-31 14876627 frs-bus:PreferenceShareClass1 2023-05-17 2023-12-31 14876627 frs-bus:PreferenceShareClass1 2023-05-16 14876627 frs-bus:PreferenceShareClass1 2023-12-31 14876627 frs-bus:PreferenceShareClass2 2023-05-17 2023-12-31 14876627 frs-bus:PreferenceShareClass2 2023-05-16 14876627 frs-bus:PreferenceShareClass2 2023-12-31 14876627 frs-bus:PreferenceShareClass3 2023-05-17 2023-12-31 14876627 frs-bus:PreferenceShareClass3 2023-05-16 14876627 frs-bus:PreferenceShareClass3 2023-12-31 14876627 frs-bus:PreferenceShareClass4 2023-05-17 2023-12-31 14876627 frs-bus:PreferenceShareClass4 2023-05-16 14876627 frs-bus:PreferenceShareClass4 2023-12-31 14876627 frs-bus:PreferenceShareClass5 2023-05-17 2023-12-31 14876627 frs-bus:PreferenceShareClass5 2023-05-16 14876627 frs-bus:PreferenceShareClass5 2023-12-31 14876627 1 2023-05-17 2023-12-31 14876627 1 2023-12-31 14876627 1 2023-05-17 2023-12-31 14876627 frs-core:LeasedAssets 2023-05-17 2023-12-31 14876627 frs-core:OwnedAssets 2023-05-17 2023-12-31 14876627 frs-core:CurrencyRisk 2023-05-17 2023-12-31 14876627 frs-core:MarketRisk 2023-05-17 2023-12-31 14876627 frs-core:InterestRateRisk 2023-05-17 2023-12-31 14876627 frs-core:DeferredTaxation 2023-05-17 2023-12-31 14876627 frs-core:DeferredTaxation 2023-05-16 14876627 frs-core:DeferredTaxation 2023-12-31 14876627 frs-core:OtherProvisionsContingentLiabilities 2023-05-17 2023-12-31 14876627 frs-core:OtherProvisionsContingentLiabilities 2023-05-16 14876627 frs-core:OtherProvisionsContingentLiabilities 2023-12-31 14876627 frs-core:ProvisionsDeferredTax 2023-12-31 14876627 frs-core:OtherDeferredTax 2023-12-31 14876627 frs-core:AcceleratedTaxDepreciationDeferredTax 2023-12-31 14876627 frs-core:TaxLossesCarry-forwardsDeferredTax 2023-12-31 14876627 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-12-31 14876627 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-05-17 2023-12-31 14876627 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-05-16 14876627 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-12-31 14876627 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-05-17 2023-12-31 14876627 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-05-16 14876627 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-12-31 14876627 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-05-17 2023-12-31 14876627 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-05-16 14876627 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-12-31 14876627 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-12-31 14876627 frs-core:RevaluationInvestmentPropertyDeferredTax 2023-12-31 14876627 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-12-31 14876627 frs-core:OtherPost-employmentBenefitsDeferredTax 2023-12-31 14876627 frs-core:Share-basedPaymentsDeferredTax 2023-12-31 14876627 frs-core:TaxCreditsDeferredTax 2023-12-31 14876627 frs-core:CostValuation 2023-05-16 14876627 frs-core:AdditionsToInvestments 2023-12-31 14876627 frs-core:DisposalsRepaymentsInvestments 2023-12-31 14876627 frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-12-31 14876627 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-12-31 14876627 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-12-31 14876627 frs-core:OtherIncreaseDecreaseInInvestments 2023-12-31 14876627 frs-core:CostValuation 2023-12-31 14876627 frs-core:ProvisionsForImpairmentInvestments 2023-05-16 14876627 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-12-31 14876627 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-12-31 14876627 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-12-31 14876627 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-12-31 14876627 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-12-31 14876627 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-12-31 14876627 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-12-31 14876627 frs-core:ProvisionsForImpairmentInvestments 2023-12-31 14876627 frs-core:ListedExchangeTraded 2023-12-31 14876627 frs-core:ListedExchangeTraded 2023-05-16 14876627 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-05-16 14876627 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-12-31 14876627 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-12-31 14876627 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-12-31 14876627 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-12-31 14876627 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-12-31 14876627 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-12-31 14876627 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-12-31 14876627 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-05-16 14876627 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-12-31 14876627 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-12-31 14876627 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-12-31 14876627 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-12-31 14876627 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-12-31 14876627 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-12-31 14876627 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-12-31 14876627 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-12-31 14876627 frs-core:UnlistedNon-exchangeTraded 2023-12-31 14876627 frs-core:UnlistedNon-exchangeTraded 2023-05-16 14876627 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-05-16 14876627 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 14876627 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 14876627 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 14876627 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 14876627 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 14876627 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 14876627 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-12-31 14876627 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-16 14876627 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 14876627 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 14876627 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 14876627 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 14876627 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-12-31 14876627 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 14876627 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 14876627 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 14876627 dpl-frs:CostSales 2023-05-17 2023-12-31 14876627 dpl-frs:CostSales 2023-05-16 14876627 dpl-frs:CostSales 2023-12-31 14876627 dpl-frs:DistributionCosts 2023-05-17 2023-12-31 14876627 dpl-frs:AdministrativeExpenses 2023-05-17 2023-12-31 14876627 frs-bus:Director1 2023-05-17 2023-12-31 14876627 frs-bus:Director1 2023-05-16 14876627 frs-bus:Director1 2023-12-31 14876627 frs-bus:Director2 2023-05-17 2023-12-31 14876627 frs-bus:Director2 2023-05-16 14876627 frs-bus:Director2 2023-12-31 14876627 frs-bus:CompanySecretary1 2023-05-17 2023-12-31 14876627 1 2023-05-17 2023-12-31 14876627 frs-core:CurrentFinancialInstruments 1 2023-12-31 14876627 frs-core:Non-currentFinancialInstruments 1 2023-12-31 14876627 2 2023-05-17 2023-12-31 14876627 frs-core:CurrentFinancialInstruments 2 2023-12-31 14876627 frs-core:Non-currentFinancialInstruments 2 2023-12-31 14876627 3 2023-05-17 2023-12-31 14876627 frs-core:CurrentFinancialInstruments 3 2023-12-31 14876627 frs-core:Non-currentFinancialInstruments 3 2023-12-31 14876627 4 2023-05-17 2023-12-31 14876627 frs-core:CurrentFinancialInstruments 4 2023-12-31 14876627 frs-core:Non-currentFinancialInstruments 4 2023-12-31 14876627 5 2023-05-17 2023-12-31 14876627 frs-core:CurrentFinancialInstruments 5 2023-12-31 14876627 frs-core:Non-currentFinancialInstruments 5 2023-12-31 14876627 6 2023-05-17 2023-12-31 14876627 frs-core:CurrentFinancialInstruments 6 2023-12-31 14876627 frs-core:Non-currentFinancialInstruments 6 2023-12-31 14876627 7 2023-05-17 2023-12-31 14876627 frs-core:CurrentFinancialInstruments 7 2023-12-31 14876627 frs-core:Non-currentFinancialInstruments 7 2023-12-31 14876627 8 2023-05-17 2023-12-31 14876627 frs-core:CurrentFinancialInstruments 8 2023-12-31 14876627 frs-core:Non-currentFinancialInstruments 8 2023-12-31 14876627 9 2023-05-17 2023-12-31 14876627 frs-core:CurrentFinancialInstruments 9 2023-12-31 14876627 frs-core:Non-currentFinancialInstruments 9 2023-12-31 14876627 10 2023-05-17 2023-12-31 14876627 frs-core:CurrentFinancialInstruments 10 2023-12-31 14876627 frs-core:Non-currentFinancialInstruments 10 2023-12-31 14876627 11 2023-05-17 2023-12-31 14876627 frs-core:CurrentFinancialInstruments 11 2023-12-31 14876627 frs-core:Non-currentFinancialInstruments 11 2023-12-31 14876627 12 2023-05-17 2023-12-31 14876627 frs-core:CurrentFinancialInstruments 12 2023-12-31 14876627 frs-core:Non-currentFinancialInstruments 12 2023-12-31 14876627 13 2023-05-17 2023-12-31 14876627 frs-core:CurrentFinancialInstruments 13 2023-12-31 14876627 frs-core:Non-currentFinancialInstruments 13 2023-12-31 14876627 14 2023-05-17 2023-12-31 14876627 frs-core:CurrentFinancialInstruments 14 2023-12-31 14876627 frs-core:Non-currentFinancialInstruments 14 2023-12-31 14876627 15 2023-05-17 2023-12-31 14876627 frs-core:CurrentFinancialInstruments 15 2023-12-31 14876627 frs-core:Non-currentFinancialInstruments 15 2023-12-31 14876627 16 2023-05-17 2023-12-31 14876627 frs-core:CurrentFinancialInstruments 16 2023-12-31 14876627 frs-core:Non-currentFinancialInstruments 16 2023-12-31 14876627 17 2023-05-17 2023-12-31 14876627 frs-core:CurrentFinancialInstruments 17 2023-12-31 14876627 frs-core:Non-currentFinancialInstruments 17 2023-12-31 14876627 18 2023-05-17 2023-12-31 14876627 frs-core:CurrentFinancialInstruments 18 2023-12-31 14876627 frs-core:Non-currentFinancialInstruments 18 2023-12-31 14876627 19 2023-05-17 2023-12-31 14876627 frs-core:CurrentFinancialInstruments 19 2023-12-31 14876627 frs-core:Non-currentFinancialInstruments 19 2023-12-31 14876627 20 2023-05-17 2023-12-31 14876627 frs-core:CurrentFinancialInstruments 20 2023-12-31 14876627 frs-core:Non-currentFinancialInstruments 20 2023-12-31 14876627 dpl-frs:Item1 2023-05-17 2023-12-31 14876627 dpl-frs:Item1 2023-05-16 14876627 dpl-frs:Item1 2023-12-31 14876627 dpl-frs:CostSales dpl-frs:Item1 2023-05-17 2023-12-31 14876627 dpl-frs:CostSales dpl-frs:Item1 2023-05-16 14876627 dpl-frs:CostSales dpl-frs:Item1 2023-12-31 14876627 dpl-frs:DistributionCosts dpl-frs:Item1 2023-05-17 2023-12-31 14876627 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2023-05-17 2023-12-31 14876627 dpl-frs:Item2 2023-05-17 2023-12-31 14876627 dpl-frs:Item2 2023-05-16 14876627 dpl-frs:Item2 2023-12-31 14876627 dpl-frs:CostSales dpl-frs:Item2 2023-05-17 2023-12-31 14876627 dpl-frs:CostSales dpl-frs:Item2 2023-05-16 14876627 dpl-frs:CostSales dpl-frs:Item2 2023-12-31 14876627 dpl-frs:DistributionCosts dpl-frs:Item2 2023-05-17 2023-12-31 14876627 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2023-05-17 2023-12-31 14876627 dpl-frs:Item3 2023-05-17 2023-12-31 14876627 dpl-frs:Item3 2023-05-16 14876627 dpl-frs:Item3 2023-12-31 14876627 dpl-frs:CostSales dpl-frs:Item3 2023-05-17 2023-12-31 14876627 dpl-frs:CostSales dpl-frs:Item3 2023-05-16 14876627 dpl-frs:CostSales dpl-frs:Item3 2023-12-31 14876627 dpl-frs:DistributionCosts dpl-frs:Item3 2023-05-17 2023-12-31 14876627 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2023-05-17 2023-12-31 14876627 dpl-frs:Item4 2023-05-17 2023-12-31 14876627 dpl-frs:Item4 2023-05-16 14876627 dpl-frs:Item4 2023-12-31 14876627 dpl-frs:CostSales dpl-frs:Item4 2023-05-17 2023-12-31 14876627 dpl-frs:CostSales dpl-frs:Item4 2023-05-16 14876627 dpl-frs:CostSales dpl-frs:Item4 2023-12-31 14876627 dpl-frs:DistributionCosts dpl-frs:Item4 2023-05-17 2023-12-31 14876627 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2023-05-17 2023-12-31 14876627 dpl-frs:Item5 2023-05-17 2023-12-31 14876627 dpl-frs:Item5 2023-05-16 14876627 dpl-frs:Item5 2023-12-31 14876627 dpl-frs:CostSales dpl-frs:Item5 2023-05-17 2023-12-31 14876627 dpl-frs:CostSales dpl-frs:Item5 2023-05-16 14876627 dpl-frs:CostSales dpl-frs:Item5 2023-12-31 14876627 dpl-frs:DistributionCosts dpl-frs:Item5 2023-05-17 2023-12-31 14876627 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2023-05-17 2023-12-31 14876627 dpl-frs:Item6 2023-05-17 2023-12-31 14876627 dpl-frs:Item6 2023-05-16 14876627 dpl-frs:Item6 2023-12-31 14876627 dpl-frs:CostSales dpl-frs:Item6 2023-05-17 2023-12-31 14876627 dpl-frs:CostSales dpl-frs:Item6 2023-05-16 14876627 dpl-frs:CostSales dpl-frs:Item6 2023-12-31 14876627 dpl-frs:DistributionCosts dpl-frs:Item6 2023-05-17 2023-12-31 14876627 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2023-05-17 2023-12-31 14876627 dpl-frs:Item7 2023-05-17 2023-12-31 14876627 dpl-frs:Item7 2023-05-16 14876627 dpl-frs:Item7 2023-12-31 14876627 dpl-frs:CostSales dpl-frs:Item7 2023-05-17 2023-12-31 14876627 dpl-frs:CostSales dpl-frs:Item7 2023-05-16 14876627 dpl-frs:CostSales dpl-frs:Item7 2023-12-31 14876627 dpl-frs:DistributionCosts dpl-frs:Item7 2023-05-17 2023-12-31 14876627 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2023-05-17 2023-12-31 14876627 dpl-frs:Item8 2023-05-17 2023-12-31 14876627 dpl-frs:Item8 2023-05-16 14876627 dpl-frs:Item8 2023-12-31 14876627 dpl-frs:CostSales dpl-frs:Item8 2023-05-17 2023-12-31 14876627 dpl-frs:CostSales dpl-frs:Item8 2023-05-16 14876627 dpl-frs:CostSales dpl-frs:Item8 2023-12-31 14876627 dpl-frs:DistributionCosts dpl-frs:Item8 2023-05-17 2023-12-31 14876627 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2023-05-17 2023-12-31 14876627 dpl-frs:Item9 2023-05-17 2023-12-31 14876627 dpl-frs:Item9 2023-05-16 14876627 dpl-frs:Item9 2023-12-31 14876627 dpl-frs:CostSales dpl-frs:Item9 2023-05-17 2023-12-31 14876627 dpl-frs:CostSales dpl-frs:Item9 2023-05-16 14876627 dpl-frs:CostSales dpl-frs:Item9 2023-12-31 14876627 dpl-frs:DistributionCosts dpl-frs:Item9 2023-05-17 2023-12-31 14876627 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2023-05-17 2023-12-31 14876627 dpl-frs:Item10 2023-05-17 2023-12-31 14876627 dpl-frs:Item10 2023-05-16 14876627 dpl-frs:Item10 2023-12-31 14876627 dpl-frs:CostSales dpl-frs:Item10 2023-05-17 2023-12-31 14876627 dpl-frs:CostSales dpl-frs:Item10 2023-05-16 14876627 dpl-frs:CostSales dpl-frs:Item10 2023-12-31 14876627 dpl-frs:DistributionCosts dpl-frs:Item10 2023-05-17 2023-12-31 14876627 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2023-05-17 2023-12-31 14876627 dpl-frs:Item11 2023-05-17 2023-12-31 14876627 dpl-frs:Item11 2023-05-16 14876627 dpl-frs:Item11 2023-12-31 14876627 dpl-frs:CostSales dpl-frs:Item11 2023-05-17 2023-12-31 14876627 dpl-frs:CostSales dpl-frs:Item11 2023-05-16 14876627 dpl-frs:CostSales dpl-frs:Item11 2023-12-31 14876627 dpl-frs:DistributionCosts dpl-frs:Item11 2023-05-17 2023-12-31 14876627 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2023-05-17 2023-12-31 14876627 dpl-frs:Item12 2023-05-17 2023-12-31 14876627 dpl-frs:Item12 2023-05-16 14876627 dpl-frs:Item12 2023-12-31 14876627 dpl-frs:CostSales dpl-frs:Item12 2023-05-17 2023-12-31 14876627 dpl-frs:CostSales dpl-frs:Item12 2023-05-16 14876627 dpl-frs:CostSales dpl-frs:Item12 2023-12-31 14876627 dpl-frs:DistributionCosts dpl-frs:Item12 2023-05-17 2023-12-31 14876627 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2023-05-17 2023-12-31 14876627 1 2023-05-17 2023-12-31 14876627 frs-countries:EnglandWales 2023-05-17 2023-12-31
Registered number: 14876627
Sensio Care Ltd
Financial Statements
For the Period 17 May 2023 to 31 December 2023
Goodwille Limited
Financial Statements
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—4
Page 1
Balance Sheet
Registered number: 14876627
31 December 2023
Notes £ £
CURRENT ASSETS
Debtors 4 46,011
46,011
Creditors: Amounts Falling Due Within One Year 5 (179,319 )
NET CURRENT ASSETS (LIABILITIES) (133,308 )
TOTAL ASSETS LESS CURRENT LIABILITIES (133,308 )
NET LIABILITIES (133,308 )
CAPITAL AND RESERVES
Called up share capital 6 1,000
Profit and Loss Account (134,308 )
SHAREHOLDERS' FUNDS (133,308)
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 Ole Anstensrud
Director
19/03/2024
The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Sensio Care Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14876627 . The registered office is 1 Chapel Street, Warwick, CV34 4HL.
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
Though the Company is operating at a loss, the Directors have a reasonable expectation that the Company will continue to have access to adequate resources to continue in operational existence for the foreseeable future. The Directors have considered a letter of support from its immediate parent company stating that they will support the Company should it not be in a position to meet any repayment obligations. Thus, the Directors continue to adopt the going concern basis in preparing the annual financial statements.
2.3. Significant judgements and estimations
The preparation of the financial statements requires management to make judgements, estimates, and assumptions that affect the amounts reported for assets and liabilities as at the balance sheet date and the amounts reported for revenues and expenses during the year. However, the nature of estimation means that actual outcomes could differ from those estimates. In the Director's opinion there are no significant judgements or key sources of estimation uncertainty.
2.4. 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.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
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.
2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.6. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.7. Debtors
Basic financial assets, including trade and other debtors, are intially recognised at transaction price, 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. Such assets are subsequently carried at amortised cost using the effective interest method, less any impairment.
Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
2.8. Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
Page 2
Page 3
2.9. Creditors
Basic financial liabilities, including trade and other creditors, loans from third parties and loans from related parties, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Such instruments are subsequently carried at amortised cost using the effective interest method, less any impairment.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the Company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
2.10. Share Capital
Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.
2.11. Disclosure of long or short period
The company was incorporated on 17 May 2023. The company’s yearend date is 31 December 2023. These financial statements are therefore for the short period from 17 May 2023 to 31 December 2023. There are no comparatives as this is the first period of account.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 1
1
4. Debtors
31 December 2023
£
Due within one year
Trade debtors 43,616
Other debtors 2,395
46,011
5. Creditors: Amounts Falling Due Within One Year
31 December 2023
£
Trade creditors 2,196
Other taxes and social security 2,144
VAT 6,310
Accruals 29,700
Amounts owed to group undertakings 138,969
179,319
6. Share Capital
31 December 2023
£
Allotted, Called up and fully paid 1,000
7. Dividends
No dividends were proposed or paid during the period. 
Page 3
Page 4
8. Related Party Transactions
The company is a wholly owned subsidiary member of its group and has therefore taken advantage of the provisions of Section 33. 1A of FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” not to disclose transactions with entities that are wholly owned members of the group.
9. Ultimate Parent Undertaking and Controlling Party
The company's immediate and ultimate parent undertaking is Sensio AS . Sensio AS was incorporated in Norway. Copies of the group accounts may be obtained from the secretary, Stenersgaten 1A, 0050 . The ultimate controlling party is Sensio AS who controls 100% of the shares of Sensio Care Ltd .
10. Audit Information
The auditors report on the account of Sensio Care Ltd for the period ended 31 December 2023 was unqualified
The auditor's report was signed by David Wheeler (Senior Statutory Auditor) for and on behalf of Bourner Bullock , Statutory Auditor
Bourner Bullock
Chartered Accountants
114 St Martin’s Lane
Covent Garden
London
WC2N 4BE
Page 4