Acorah Software Products - Accounts Production 14.2.200 false true 30 September 2022 1 October 2021 false 1 October 2022 30 September 2023 30 September 2023 10955396 Mr Daniel Simmons iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10955396 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-09-30 10955396 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-09-30 10955396 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-09-30 10955396 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-09-30 10955396 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-10-01 2023-09-30 10955396 frs-core:AllSubsidiaries 2022-10-01 2023-09-30 10955396 frs-core:KeyManagementPersonnel 2022-10-01 2023-09-30 10955396 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-10-01 2023-09-30 10955396 frs-core:OtherRelatedParties 2022-10-01 2023-09-30 10955396 2022-09-30 10955396 2023-09-30 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2023-09-30 10955396 20 2022-10-01 2023-09-30 10955396 frs-core:CurrentFinancialInstruments 20 2023-09-30 10955396 frs-core:Non-currentFinancialInstruments 20 2023-09-30 10955396 dpl-frs:Item1 2022-10-01 2023-09-30 10955396 dpl-frs:Item1 2022-09-30 10955396 dpl-frs:Item1 2023-09-30 10955396 dpl-frs:CostSales dpl-frs:Item1 2022-10-01 2023-09-30 10955396 dpl-frs:CostSales dpl-frs:Item1 2022-09-30 10955396 dpl-frs:CostSales dpl-frs:Item1 2023-09-30 10955396 dpl-frs:DistributionCosts dpl-frs:Item1 2022-10-01 2023-09-30 10955396 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-10-01 2023-09-30 10955396 dpl-frs:Item2 2022-10-01 2023-09-30 10955396 dpl-frs:Item2 2022-09-30 10955396 dpl-frs:Item2 2023-09-30 10955396 dpl-frs:CostSales dpl-frs:Item2 2022-10-01 2023-09-30 10955396 dpl-frs:CostSales dpl-frs:Item2 2022-09-30 10955396 dpl-frs:CostSales dpl-frs:Item2 2023-09-30 10955396 dpl-frs:DistributionCosts dpl-frs:Item2 2022-10-01 2023-09-30 10955396 dpl-frs:AdministrativeExpenses dpl-frs:Item2 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dpl-frs:CostSales dpl-frs:Item5 2022-10-01 2023-09-30 10955396 dpl-frs:CostSales dpl-frs:Item5 2022-09-30 10955396 dpl-frs:CostSales dpl-frs:Item5 2023-09-30 10955396 dpl-frs:DistributionCosts dpl-frs:Item5 2022-10-01 2023-09-30 10955396 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-10-01 2023-09-30 10955396 dpl-frs:Item6 2022-10-01 2023-09-30 10955396 dpl-frs:Item6 2022-09-30 10955396 dpl-frs:Item6 2023-09-30 10955396 dpl-frs:CostSales dpl-frs:Item6 2022-10-01 2023-09-30 10955396 dpl-frs:CostSales dpl-frs:Item6 2022-09-30 10955396 dpl-frs:CostSales dpl-frs:Item6 2023-09-30 10955396 dpl-frs:DistributionCosts dpl-frs:Item6 2022-10-01 2023-09-30 10955396 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-10-01 2023-09-30 10955396 dpl-frs:Item7 2022-10-01 2023-09-30 10955396 dpl-frs:Item7 2022-09-30 10955396 dpl-frs:Item7 2023-09-30 10955396 dpl-frs:CostSales dpl-frs:Item7 2022-10-01 2023-09-30 10955396 dpl-frs:CostSales dpl-frs:Item7 2022-09-30 10955396 dpl-frs:CostSales dpl-frs:Item7 2023-09-30 10955396 dpl-frs:DistributionCosts dpl-frs:Item7 2022-10-01 2023-09-30 10955396 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-10-01 2023-09-30 10955396 dpl-frs:Item8 2022-10-01 2023-09-30 10955396 dpl-frs:Item8 2022-09-30 10955396 dpl-frs:Item8 2023-09-30 10955396 dpl-frs:CostSales dpl-frs:Item8 2022-10-01 2023-09-30 10955396 dpl-frs:CostSales dpl-frs:Item8 2022-09-30 10955396 dpl-frs:CostSales dpl-frs:Item8 2023-09-30 10955396 dpl-frs:DistributionCosts dpl-frs:Item8 2022-10-01 2023-09-30 10955396 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-10-01 2023-09-30 10955396 dpl-frs:Item9 2022-10-01 2023-09-30 10955396 dpl-frs:Item9 2022-09-30 10955396 dpl-frs:Item9 2023-09-30 10955396 dpl-frs:CostSales dpl-frs:Item9 2022-10-01 2023-09-30 10955396 dpl-frs:CostSales dpl-frs:Item9 2022-09-30 10955396 dpl-frs:CostSales dpl-frs:Item9 2023-09-30 10955396 dpl-frs:DistributionCosts dpl-frs:Item9 2022-10-01 2023-09-30 10955396 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-10-01 2023-09-30 10955396 dpl-frs:Item10 2022-10-01 2023-09-30 10955396 dpl-frs:Item10 2022-09-30 10955396 dpl-frs:Item10 2023-09-30 10955396 dpl-frs:CostSales dpl-frs:Item10 2022-10-01 2023-09-30 10955396 dpl-frs:CostSales dpl-frs:Item10 2022-09-30 10955396 dpl-frs:CostSales dpl-frs:Item10 2023-09-30 10955396 dpl-frs:DistributionCosts dpl-frs:Item10 2022-10-01 2023-09-30 10955396 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-10-01 2023-09-30 10955396 dpl-frs:Item11 2022-10-01 2023-09-30 10955396 dpl-frs:Item11 2022-09-30 10955396 dpl-frs:Item11 2023-09-30 10955396 dpl-frs:CostSales dpl-frs:Item11 2022-10-01 2023-09-30 10955396 dpl-frs:CostSales dpl-frs:Item11 2022-09-30 10955396 dpl-frs:CostSales dpl-frs:Item11 2023-09-30 10955396 dpl-frs:DistributionCosts dpl-frs:Item11 2022-10-01 2023-09-30 10955396 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-10-01 2023-09-30 10955396 dpl-frs:Item12 2022-10-01 2023-09-30 10955396 dpl-frs:Item12 2022-09-30 10955396 dpl-frs:Item12 2023-09-30 10955396 dpl-frs:CostSales dpl-frs:Item12 2022-10-01 2023-09-30 10955396 dpl-frs:CostSales dpl-frs:Item12 2022-09-30 10955396 dpl-frs:CostSales dpl-frs:Item12 2023-09-30 10955396 dpl-frs:DistributionCosts dpl-frs:Item12 2022-10-01 2023-09-30 10955396 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-10-01 2023-09-30 10955396 1 2022-10-01 2023-09-30 10955396 frs-countries:EnglandWales 2022-10-01 2023-09-30 10955396 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-09-30 10955396 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-09-30 10955396 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-09-30 10955396 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-09-30 10955396 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-10-01 2022-09-30 10955396 frs-core:AllSubsidiaries 2021-10-01 2022-09-30 10955396 frs-core:KeyManagementPersonnel 2021-10-01 2022-09-30 10955396 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-10-01 2022-09-30 10955396 frs-core:OtherRelatedParties 2021-10-01 2022-09-30 10955396 2021-09-30 10955396 2022-09-30 10955396 2021-10-01 2022-09-30 10955396 frs-core:CurrentFinancialInstruments 2022-09-30 10955396 frs-core:CurrentFinancialInstruments 2021-10-01 2022-09-30 10955396 frs-core:Non-currentFinancialInstruments 2022-09-30 10955396 frs-core:Non-currentFinancialInstruments 2021-10-01 2022-09-30 10955396 frs-core:CurrentFinancialInstruments 2021-10-01 2022-09-30 10955396 frs-core:CurrentFinancialInstruments 2022-09-30 10955396 frs-core:AfterOneYear 2021-10-01 2022-09-30 10955396 frs-core:BetweenOneFiveYears 2021-10-01 2022-09-30 10955396 frs-core:BetweenOneFiveYears 2022-09-30 10955396 frs-core:ComputerEquipment 2022-09-30 10955396 frs-core:ComputerEquipment 2021-10-01 2022-09-30 10955396 frs-core:ComputerEquipment 2021-09-30 10955396 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-09-30 10955396 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-10-01 2022-09-30 10955396 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-09-30 10955396 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-09-30 10955396 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-10-01 2022-09-30 10955396 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-09-30 10955396 frs-core:FurnitureFittings 2022-09-30 10955396 frs-core:FurnitureFittings 2021-10-01 2022-09-30 10955396 frs-core:FurnitureFittings 2021-09-30 10955396 frs-core:NetGoodwill 2022-09-30 10955396 frs-core:NetGoodwill 2021-10-01 2022-09-30 10955396 frs-core:NetGoodwill 2021-09-30 10955396 frs-core:InvestmentPropertyIncludedWithinPPE 2022-09-30 10955396 frs-core:InvestmentPropertyIncludedWithinPPE 2021-10-01 2022-09-30 10955396 frs-core:InvestmentPropertyIncludedWithinPPE 2021-09-30 10955396 frs-core:LandBuildings 2022-09-30 10955396 frs-core:LandBuildings 2021-10-01 2022-09-30 10955396 frs-core:LandBuildings 2021-09-30 10955396 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-09-30 10955396 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-10-01 2022-09-30 10955396 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-09-30 10955396 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-09-30 10955396 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-10-01 2022-09-30 10955396 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-09-30 10955396 frs-core:MoreThanFiveYears 2021-10-01 2022-09-30 10955396 frs-core:MoreThanFiveYears 2022-09-30 10955396 frs-core:MotorVehicles 2022-09-30 10955396 frs-core:MotorVehicles 2021-10-01 2022-09-30 10955396 frs-core:MotorVehicles 2021-09-30 10955396 frs-core:OtherResidualIntangibleAssets 2022-09-30 10955396 frs-core:OtherResidualIntangibleAssets 2021-10-01 2022-09-30 10955396 frs-core:OtherResidualIntangibleAssets 2021-09-30 10955396 frs-core:PlantMachinery 2022-09-30 10955396 frs-core:PlantMachinery 2021-10-01 2022-09-30 10955396 frs-core:PlantMachinery 2021-09-30 10955396 frs-core:Secured 2022-09-30 10955396 frs-core:Unsecured 2022-09-30 10955396 frs-core:WithinOneYear 2021-10-01 2022-09-30 10955396 frs-core:WithinOneYear 2022-09-30 10955396 frs-core:CapitalRedemptionReserve 2021-10-01 2022-09-30 10955396 frs-core:CapitalRedemptionReserve 2021-09-30 10955396 frs-core:CapitalRedemptionReserve 2022-09-30 10955396 frs-core:OtherReservesSubtotal 2021-10-01 2022-09-30 10955396 frs-core:OtherReservesSubtotal 2021-09-30 10955396 frs-core:OtherReservesSubtotal 2022-09-30 10955396 frs-core:RevaluationReserve 2021-10-01 2022-09-30 10955396 frs-core:RevaluationReserve 2021-09-30 10955396 frs-core:RevaluationReserve 2022-09-30 10955396 frs-core:SharePremium 2021-10-01 2022-09-30 10955396 frs-core:SharePremium 2021-09-30 10955396 frs-core:SharePremium 2022-09-30 10955396 frs-core:ShareCapital 2021-10-01 2022-09-30 10955396 frs-core:ShareCapital 2021-09-30 10955396 frs-core:ShareCapital 2022-09-30 10955396 frs-core:RetainedEarningsAccumulatedLosses 2021-10-01 2022-09-30 10955396 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-09-30 10955396 frs-core:RetainedEarningsAccumulatedLosses 2022-09-30 10955396 frs-core:RetainedEarningsAccumulatedLosses 2021-09-30 10955396 frs-core:RetainedEarningsAccumulatedLosses 2022-09-30 10955396 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-09-30 10955396 frs-countries:UnitedKingdom 2021-10-01 2022-09-30 10955396 frs-countries:Europe 2021-10-01 2022-09-30 10955396 frs-countries:NorthAmerica 2021-10-01 2022-09-30 10955396 frs-countries:SouthAmerica 2021-10-01 2022-09-30 10955396 frs-countries:Asia 2021-10-01 2022-09-30 10955396 frs-countries:RestWorldOutsideUK 2021-10-01 2022-09-30 10955396 frs-bus:HighestPaidDirector 2021-10-01 2022-09-30 10955396 frs-bus:PrivateLimitedCompanyLtd 2021-10-01 2022-09-30 10955396 frs-bus:CompanyLimitedByGuarantee 2021-10-01 2022-09-30 10955396 frs-bus:LimitedLiabilityPartnershipLLP 2021-10-01 2022-09-30 10955396 frs-bus:LimitedLiabilityPartnershipsSORP 2021-10-01 2022-09-30 10955396 frs-bus:FullAccounts 2021-10-01 2022-09-30 10955396 frs-bus:FilletedAccounts 2021-10-01 2022-09-30 10955396 frs-bus:AbridgedAccounts 2021-10-01 2022-09-30 10955396 frs-bus:FRS102 2021-10-01 2022-09-30 10955396 frs-bus:MediumEntities 2021-10-01 2022-09-30 10955396 frs-bus:SmallEntities 2021-10-01 2022-09-30 10955396 frs-bus:EntityHasNeverTraded 2021-10-01 2022-09-30 10955396 frs-bus:EntityNoLongerTradingButTradedInPast 2021-10-01 2022-09-30 10955396 frs-bus:Audited 2021-10-01 2022-09-30 10955396 frs-bus:AuditExempt-NoAccountantsReport 2021-10-01 2022-09-30 10955396 frs-bus:AuditExemptWithAccountantsReport 2021-10-01 2022-09-30 10955396 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-10-01 2022-09-30 10955396 frs-bus:LargeCompaniesRegimeForAccounts 2021-10-01 2022-09-30 10955396 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-10-01 2022-09-30 10955396 frs-bus:SmallCompaniesRegimeForAccounts 2021-10-01 2022-09-30 10955396 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-10-01 2022-09-30 10955396 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-10-01 2022-09-30 10955396 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-10-01 2022-09-30 10955396 frs-bus:OrdinaryShareClass1 2021-10-01 2022-09-30 10955396 frs-bus:OrdinaryShareClass1 2021-09-30 10955396 frs-bus:OrdinaryShareClass1 2022-09-30 10955396 frs-bus:OrdinaryShareClass2 2021-10-01 2022-09-30 10955396 frs-bus:OrdinaryShareClass2 2021-09-30 10955396 frs-bus:OrdinaryShareClass2 2022-09-30 10955396 frs-bus:OrdinaryShareClass3 2021-10-01 2022-09-30 10955396 frs-bus:OrdinaryShareClass3 2021-09-30 10955396 frs-bus:OrdinaryShareClass3 2022-09-30 10955396 frs-bus:OrdinaryShareClass4 2021-10-01 2022-09-30 10955396 frs-bus:OrdinaryShareClass4 2021-09-30 10955396 frs-bus:OrdinaryShareClass4 2022-09-30 10955396 frs-bus:OrdinaryShareClass5 2021-10-01 2022-09-30 10955396 frs-bus:OrdinaryShareClass5 2021-09-30 10955396 frs-bus:OrdinaryShareClass5 2022-09-30 10955396 frs-bus:PreferenceShareClass1 2021-10-01 2022-09-30 10955396 frs-bus:PreferenceShareClass1 2021-09-30 10955396 frs-bus:PreferenceShareClass1 2022-09-30 10955396 frs-bus:PreferenceShareClass2 2021-10-01 2022-09-30 10955396 frs-bus:PreferenceShareClass2 2021-09-30 10955396 frs-bus:PreferenceShareClass2 2022-09-30 10955396 frs-bus:PreferenceShareClass3 2021-10-01 2022-09-30 10955396 frs-bus:PreferenceShareClass3 2021-09-30 10955396 frs-bus:PreferenceShareClass3 2022-09-30 10955396 frs-bus:PreferenceShareClass4 2021-10-01 2022-09-30 10955396 frs-bus:PreferenceShareClass4 2021-09-30 10955396 frs-bus:PreferenceShareClass4 2022-09-30 10955396 frs-bus:PreferenceShareClass5 2021-10-01 2022-09-30 10955396 frs-bus:PreferenceShareClass5 2021-09-30 10955396 frs-bus:PreferenceShareClass5 2022-09-30 10955396 1 2021-10-01 2022-09-30 10955396 1 2022-09-30 10955396 1 2021-10-01 2022-09-30 10955396 frs-core:LeasedAssets 2021-10-01 2022-09-30 10955396 frs-core:OwnedAssets 2021-10-01 2022-09-30 10955396 frs-core:CurrencyRisk 2021-10-01 2022-09-30 10955396 frs-core:MarketRisk 2021-10-01 2022-09-30 10955396 frs-core:InterestRateRisk 2021-10-01 2022-09-30 10955396 frs-core:DeferredTaxation 2021-10-01 2022-09-30 10955396 frs-core:DeferredTaxation 2021-09-30 10955396 frs-core:DeferredTaxation 2022-09-30 10955396 frs-core:OtherProvisionsContingentLiabilities 2021-10-01 2022-09-30 10955396 frs-core:OtherProvisionsContingentLiabilities 2021-09-30 10955396 frs-core:OtherProvisionsContingentLiabilities 2022-09-30 10955396 frs-core:ProvisionsDeferredTax 2022-09-30 10955396 frs-core:OtherDeferredTax 2022-09-30 10955396 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-09-30 10955396 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-09-30 10955396 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-09-30 10955396 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-10-01 2022-09-30 10955396 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-09-30 10955396 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-09-30 10955396 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-10-01 2022-09-30 10955396 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-09-30 10955396 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-09-30 10955396 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-10-01 2022-09-30 10955396 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-09-30 10955396 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-09-30 10955396 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-09-30 10955396 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-09-30 10955396 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-09-30 10955396 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-09-30 10955396 frs-core:Share-basedPaymentsDeferredTax 2022-09-30 10955396 frs-core:TaxCreditsDeferredTax 2022-09-30 10955396 frs-core:CostValuation 2021-09-30 10955396 frs-core:AdditionsToInvestments 2022-09-30 10955396 frs-core:DisposalsRepaymentsInvestments 2022-09-30 10955396 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-09-30 10955396 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-09-30 10955396 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-09-30 10955396 frs-core:OtherIncreaseDecreaseInInvestments 2022-09-30 10955396 frs-core:CostValuation 2022-09-30 10955396 frs-core:ProvisionsForImpairmentInvestments 2021-09-30 10955396 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-09-30 10955396 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-09-30 10955396 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-09-30 10955396 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-09-30 10955396 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-09-30 10955396 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-09-30 10955396 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-09-30 10955396 frs-core:ProvisionsForImpairmentInvestments 2022-09-30 10955396 frs-core:ListedExchangeTraded 2022-09-30 10955396 frs-core:ListedExchangeTraded 2021-09-30 10955396 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-09-30 10955396 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-09-30 10955396 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-09-30 10955396 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-09-30 10955396 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-09-30 10955396 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-09-30 10955396 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-09-30 10955396 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-09-30 10955396 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-09-30 10955396 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 10955396 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 10955396 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 10955396 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 10955396 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-09-30 10955396 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 10955396 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 10955396 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 10955396 frs-core:UnlistedNon-exchangeTraded 2022-09-30 10955396 frs-core:UnlistedNon-exchangeTraded 2021-09-30 10955396 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-09-30 10955396 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 10955396 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 10955396 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 10955396 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 10955396 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 10955396 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 10955396 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-09-30 10955396 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-09-30 10955396 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 10955396 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 10955396 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10955396 13 2021-10-01 2022-09-30 10955396 frs-core:CurrentFinancialInstruments 13 2022-09-30 10955396 frs-core:Non-currentFinancialInstruments 13 2022-09-30 10955396 14 2021-10-01 2022-09-30 10955396 frs-core:CurrentFinancialInstruments 14 2022-09-30 10955396 frs-core:Non-currentFinancialInstruments 14 2022-09-30 10955396 15 2021-10-01 2022-09-30 10955396 frs-core:CurrentFinancialInstruments 15 2022-09-30 10955396 frs-core:Non-currentFinancialInstruments 15 2022-09-30 10955396 16 2021-10-01 2022-09-30 10955396 frs-core:CurrentFinancialInstruments 16 2022-09-30 10955396 frs-core:Non-currentFinancialInstruments 16 2022-09-30 10955396 17 2021-10-01 2022-09-30 10955396 frs-core:CurrentFinancialInstruments 17 2022-09-30 10955396 frs-core:Non-currentFinancialInstruments 17 2022-09-30 10955396 18 2021-10-01 2022-09-30 10955396 frs-core:CurrentFinancialInstruments 18 2022-09-30 10955396 frs-core:Non-currentFinancialInstruments 18 2022-09-30 10955396 19 2021-10-01 2022-09-30 10955396 frs-core:CurrentFinancialInstruments 19 2022-09-30 10955396 frs-core:Non-currentFinancialInstruments 19 2022-09-30 10955396 20 2021-10-01 2022-09-30 10955396 frs-core:CurrentFinancialInstruments 20 2022-09-30 10955396 frs-core:Non-currentFinancialInstruments 20 2022-09-30 10955396 dpl-frs:Item1 2021-10-01 2022-09-30 10955396 dpl-frs:Item1 2021-09-30 10955396 dpl-frs:Item1 2022-09-30 10955396 dpl-frs:CostSales dpl-frs:Item1 2021-10-01 2022-09-30 10955396 dpl-frs:CostSales dpl-frs:Item1 2021-09-30 10955396 dpl-frs:CostSales dpl-frs:Item1 2022-09-30 10955396 dpl-frs:DistributionCosts dpl-frs:Item1 2021-10-01 2022-09-30 10955396 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-10-01 2022-09-30 10955396 dpl-frs:Item2 2021-10-01 2022-09-30 10955396 dpl-frs:Item2 2021-09-30 10955396 dpl-frs:Item2 2022-09-30 10955396 dpl-frs:CostSales dpl-frs:Item2 2021-10-01 2022-09-30 10955396 dpl-frs:CostSales dpl-frs:Item2 2021-09-30 10955396 dpl-frs:CostSales dpl-frs:Item2 2022-09-30 10955396 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Registered number: 10955396
Simsimma Ltd
Unaudited Financial Statements
For The Year Ended 30 September 2023
Unaudited Financial Statements
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—4
Page 1
Statement of Financial Position
Registered number: 10955396
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,130 -
1,130 -
CURRENT ASSETS
Cash at bank and in hand 54,013 2,851
54,013 2,851
Creditors: Amounts Falling Due Within One Year 5 (22,524 ) (522 )
NET CURRENT ASSETS (LIABILITIES) 31,489 2,329
TOTAL ASSETS LESS CURRENT LIABILITIES 32,619 2,329
PROVISIONS FOR LIABILITIES
Deferred Taxation (215 ) -
NET ASSETS 32,404 2,329
CAPITAL AND RESERVES
Called up share capital 6 100 100
Income Statement 32,304 2,229
SHAREHOLDERS' FUNDS 32,404 2,329
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 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 Income Statement.
On behalf of the board
Mr Daniel Simmons
Director
3 April 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
Simsimma Ltd is a private company, limited by shares. It is incorporated in England & Wales, under a registered number of 10955396 . The registered office is 10 Juniper Way, Tilehurst, Reading, Berkshire, RG31 6NB.
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 consideration received or receivable, includes revenue earned from the rendering of consultancy services, and is recognised by reference to the stage of completion of the service.
2.3. 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 25% straight line
Computer Equipment 33% straight line
2.4. Financial Instruments
Basic financial instruments are recognised at amortised cost using the effective interest method.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the income statement because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in the income statement, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
The average number of employees, including directors, during the year was 1 (2022: NIL)
1 -
Page 3
Page 4
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 October 2022 216 1,562 1,778
Additions - 1,371 1,371
As at 30 September 2023 216 2,933 3,149
Depreciation
As at 1 October 2022 216 1,562 1,778
Provided during the period - 241 241
As at 30 September 2023 216 1,803 2,019
Net Book Value
As at 30 September 2023 - 1,130 1,130
As at 1 October 2022 - - -
5. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 68 45
Other creditors 1,076 477
Taxation and social security 21,380 -
22,524 522
6. Share Capital
2023 2022
Allotted, called up and fully paid £ £
100 Ordinary Shares of £ 1.00 each 100 100
Page 4