Acorah Software Products - Accounts Production 6.3.041 false 1 August 2016 31 July 2017 31 July 2017 05105499 iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05105499 2016-07-31 05105499 2017-07-31 05105499 2016-08-01 2017-07-31 05105499 frs-core:CurrentFinancialInstruments 2017-07-31 05105499 frs-core:CurrentFinancialInstruments 2016-08-01 2017-07-31 05105499 frs-core:Non-currentFinancialInstruments 2017-07-31 05105499 frs-core:Non-currentFinancialInstruments 2016-08-01 2017-07-31 05105499 frs-core:CurrentFinancialInstruments 2016-08-01 2017-07-31 05105499 frs-core:CurrentFinancialInstruments 2017-07-31 05105499 frs-core:AfterOneYear 2016-08-01 2017-07-31 05105499 frs-core:BetweenOneFiveYears 2016-08-01 2017-07-31 05105499 frs-core:BetweenOneFiveYears 2017-07-31 05105499 frs-core:ComputerEquipment 2017-07-31 05105499 frs-core:ComputerEquipment 2016-08-01 2017-07-31 05105499 frs-core:ComputerEquipment 2016-07-31 05105499 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2017-07-31 05105499 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2016-08-01 2017-07-31 05105499 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2016-07-31 05105499 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2017-07-31 05105499 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2016-08-01 2017-07-31 05105499 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2016-07-31 05105499 frs-core:FurnitureFittings 2017-07-31 05105499 frs-core:FurnitureFittings 2016-08-01 2017-07-31 05105499 frs-core:FurnitureFittings 2016-07-31 05105499 frs-core:NetGoodwill 2017-07-31 05105499 frs-core:NetGoodwill 2016-08-01 2017-07-31 05105499 frs-core:NetGoodwill 2016-07-31 05105499 frs-core:InvestmentPropertyIncludedWithinPPE 2017-07-31 05105499 frs-core:InvestmentPropertyIncludedWithinPPE 2016-08-01 2017-07-31 05105499 frs-core:InvestmentPropertyIncludedWithinPPE 2016-07-31 05105499 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2017-07-31 05105499 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2016-08-01 2017-07-31 05105499 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2016-07-31 05105499 frs-core:OwnedOrFreeholdAssets frs-core:LandBuildings 2017-07-31 05105499 frs-core:OwnedOrFreeholdAssets frs-core:LandBuildings 2016-08-01 2017-07-31 05105499 frs-core:OwnedOrFreeholdAssets frs-core:LandBuildings 2016-07-31 05105499 frs-core:MoreThanFiveYears 2016-08-01 2017-07-31 05105499 frs-core:MoreThanFiveYears 2017-07-31 05105499 frs-core:MotorVehicles 2017-07-31 05105499 frs-core:MotorVehicles 2016-08-01 2017-07-31 05105499 frs-core:MotorVehicles 2016-07-31 05105499 frs-core:OtherResidualIntangibleAssets 2017-07-31 05105499 frs-core:OtherResidualIntangibleAssets 2016-08-01 2017-07-31 05105499 frs-core:OtherResidualIntangibleAssets 2016-07-31 05105499 frs-core:PlantMachinery 2017-07-31 05105499 frs-core:PlantMachinery 2016-08-01 2017-07-31 05105499 frs-core:PlantMachinery 2016-07-31 05105499 frs-core:Secured 2017-07-31 05105499 frs-core:Unsecured 2017-07-31 05105499 frs-core:WithinOneYear 2016-08-01 2017-07-31 05105499 frs-core:WithinOneYear 2017-07-31 05105499 frs-core:CapitalRedemptionReserve 2016-08-01 2017-07-31 05105499 frs-core:CapitalRedemptionReserve 2016-07-31 05105499 frs-core:CapitalRedemptionReserve 2017-07-31 05105499 frs-core:OtherReservesSubtotal 2016-08-01 2017-07-31 05105499 frs-core:OtherReservesSubtotal 2016-07-31 05105499 frs-core:OtherReservesSubtotal 2017-07-31 05105499 frs-core:RevaluationReserve 2016-08-01 2017-07-31 05105499 frs-core:RevaluationReserve 2016-07-31 05105499 frs-core:RevaluationReserve 2017-07-31 05105499 frs-core:SharePremium 2016-08-01 2017-07-31 05105499 frs-core:SharePremium 2016-07-31 05105499 frs-core:SharePremium 2017-07-31 05105499 frs-core:ShareCapital 2016-08-01 2017-07-31 05105499 frs-core:ShareCapital 2016-07-31 05105499 frs-core:ShareCapital 2017-07-31 05105499 frs-core:RetainedEarningsAccumulatedLosses 2016-08-01 2017-07-31 05105499 frs-core:RetainedEarningsAccumulatedLosses 2016-07-31 05105499 frs-core:RetainedEarningsAccumulatedLosses 2017-07-31 05105499 frs-countries:Asia 2016-08-01 2017-07-31 05105499 frs-countries:RestEuropeOutsideUK 2016-08-01 2017-07-31 05105499 frs-countries:NorthAmerica 2016-08-01 2017-07-31 05105499 frs-countries:RestWorldOutsideUK 2016-08-01 2017-07-31 05105499 frs-countries:SouthAmerica 2016-08-01 2017-07-31 05105499 frs-countries:UnitedKingdom 2016-08-01 2017-07-31 05105499 frs-bus:HighestPaidDirector 2016-08-01 2017-07-31 05105499 frs-bus:PrivateLimitedCompanyLtd 2016-08-01 2017-07-31 05105499 frs-bus:CompanyLimitedByGuarantee 2016-08-01 2017-07-31 05105499 frs-bus:LimitedLiabilityPartnershipLLP 2016-08-01 2017-07-31 05105499 frs-bus:LimitedLiabilityPartnershipsSORP 2016-08-01 2017-07-31 05105499 frs-bus:FullAccounts 2016-08-01 2017-07-31 05105499 frs-bus:AbbreviatedAccounts 2016-08-01 2017-07-31 05105499 frs-bus:AbridgedAccounts 2016-08-01 2017-07-31 05105499 frs-bus:FRS102 2016-08-01 2017-07-31 05105499 frs-bus:EntityHasNeverTraded 2016-08-01 2017-07-31 05105499 frs-bus:EntityNoLongerTradingButTradedInPast 2016-08-01 2017-07-31 05105499 frs-bus:Audited 2016-08-01 2017-07-31 05105499 frs-bus:AuditExempt-NoAccountantsReport 2016-08-01 2017-07-31 05105499 frs-bus:AuditExemptWithAccountantsReport 2016-08-01 2017-07-31 05105499 frs-bus:OrdinaryShareClass1 2016-08-01 2017-07-31 05105499 frs-bus:OrdinaryShareClass1 2016-07-31 05105499 frs-bus:OrdinaryShareClass1 2017-07-31 05105499 frs-bus:OrdinaryShareClass2 2016-08-01 2017-07-31 05105499 frs-bus:OrdinaryShareClass2 2016-07-31 05105499 frs-bus:OrdinaryShareClass2 2017-07-31 05105499 frs-bus:OrdinaryShareClass3 2016-08-01 2017-07-31 05105499 frs-bus:OrdinaryShareClass3 2016-07-31 05105499 frs-bus:OrdinaryShareClass3 2017-07-31 05105499 frs-bus:OrdinaryShareClass4 2016-08-01 2017-07-31 05105499 frs-bus:OrdinaryShareClass4 2016-07-31 05105499 frs-bus:OrdinaryShareClass4 2017-07-31 05105499 frs-bus:OrdinaryShareClass5 2016-08-01 2017-07-31 05105499 frs-bus:OrdinaryShareClass5 2016-07-31 05105499 frs-bus:OrdinaryShareClass5 2017-07-31 05105499 frs-bus:PreferenceShareClass1 2016-08-01 2017-07-31 05105499 frs-bus:PreferenceShareClass1 2016-07-31 05105499 frs-bus:PreferenceShareClass1 2017-07-31 05105499 frs-bus:PreferenceShareClass2 2016-08-01 2017-07-31 05105499 frs-bus:PreferenceShareClass2 2016-07-31 05105499 frs-bus:PreferenceShareClass2 2017-07-31 05105499 frs-bus:PreferenceShareClass3 2016-08-01 2017-07-31 05105499 frs-bus:PreferenceShareClass3 2016-07-31 05105499 frs-bus:PreferenceShareClass3 2017-07-31 05105499 frs-bus:PreferenceShareClass4 2016-08-01 2017-07-31 05105499 frs-bus:PreferenceShareClass4 2016-07-31 05105499 frs-bus:PreferenceShareClass4 2017-07-31 05105499 frs-bus:PreferenceShareClass5 2016-08-01 2017-07-31 05105499 frs-bus:PreferenceShareClass5 2016-07-31 05105499 frs-bus:PreferenceShareClass5 2017-07-31 05105499 1 2016-08-01 2017-07-31 05105499 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2016-08-01 2017-07-31 05105499 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2016-07-31 05105499 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2017-07-31 05105499 frs-core:LeasedAssets 2016-08-01 2017-07-31 05105499 frs-core:OwnedAssets 2016-08-01 2017-07-31 05105499 frs-core:CurrencyRisk 2016-08-01 2017-07-31 05105499 frs-core:MarketRisk 2016-08-01 2017-07-31 05105499 frs-core:InterestRateRisk 2016-08-01 2017-07-31 05105499 1 2016-08-01 2017-07-31 05105499 2 2016-08-01 2017-07-31 05105499 3 2016-08-01 2017-07-31 05105499 dpl-countries:UnitedKingdom 2016-08-01 2017-07-31 05105499 dpl-countries:Europe 2016-08-01 2017-07-31 05105499 dpl-countries:NorthAmerica 2016-08-01 2017-07-31 05105499 dpl-countries:SouthAmerica 2016-08-01 2017-07-31 05105499 dpl-countries:Asia 2016-08-01 2017-07-31 05105499 dpl-countries:RestWorldOutsideUK 2016-08-01 2017-07-31 05105499 dpl-frs:CostSales 2016-08-01 2017-07-31 05105499 dpl-frs:CostSales 2016-07-31 05105499 dpl-frs:CostSales 2017-07-31 05105499 dpl-frs:DistributionCosts 2016-08-01 2017-07-31 05105499 dpl-frs:AdministrativeExpenses 2016-08-01 2017-07-31 05105499 frs-bus:Director1 2016-08-01 2017-07-31 05105499 frs-bus:Director1 2016-07-31 05105499 frs-bus:Director1 2017-07-31 05105499 frs-bus:Director2 2016-08-01 2017-07-31 05105499 frs-bus:Director2 2016-07-31 05105499 frs-bus:Director2 2017-07-31 05105499 1 2016-08-01 2017-07-31 05105499 frs-core:CurrentFinancialInstruments 1 2017-07-31 05105499 frs-core:Non-currentFinancialInstruments 1 2017-07-31 05105499 2 2016-08-01 2017-07-31 05105499 frs-core:CurrentFinancialInstruments 2 2017-07-31 05105499 frs-core:Non-currentFinancialInstruments 2 2017-07-31 05105499 3 2016-08-01 2017-07-31 05105499 frs-core:CurrentFinancialInstruments 3 2017-07-31 05105499 frs-core:Non-currentFinancialInstruments 3 2017-07-31 05105499 4 2016-08-01 2017-07-31 05105499 frs-core:CurrentFinancialInstruments 4 2017-07-31 05105499 frs-core:Non-currentFinancialInstruments 4 2017-07-31 05105499 5 2016-08-01 2017-07-31 05105499 frs-core:CurrentFinancialInstruments 5 2017-07-31 05105499 frs-core:Non-currentFinancialInstruments 5 2017-07-31 05105499 6 2016-08-01 2017-07-31 05105499 frs-core:CurrentFinancialInstruments 6 2017-07-31 05105499 frs-core:Non-currentFinancialInstruments 6 2017-07-31 05105499 7 2016-08-01 2017-07-31 05105499 frs-core:CurrentFinancialInstruments 7 2017-07-31 05105499 frs-core:Non-currentFinancialInstruments 7 2017-07-31 05105499 8 2016-08-01 2017-07-31 05105499 frs-core:CurrentFinancialInstruments 8 2017-07-31 05105499 frs-core:Non-currentFinancialInstruments 8 2017-07-31 05105499 9 2016-08-01 2017-07-31 05105499 frs-core:CurrentFinancialInstruments 9 2017-07-31 05105499 frs-core:Non-currentFinancialInstruments 9 2017-07-31 05105499 dpl-frs:Item1 2016-08-01 2017-07-31 05105499 dpl-frs:Item1 2016-07-31 05105499 dpl-frs:Item1 2017-07-31 05105499 dpl-frs:CostSales dpl-frs:Item1 2016-08-01 2017-07-31 05105499 dpl-frs:CostSales dpl-frs:Item1 2016-07-31 05105499 dpl-frs:CostSales dpl-frs:Item1 2017-07-31 05105499 dpl-frs:DistributionCosts dpl-frs:Item1 2016-08-01 2017-07-31 05105499 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2016-08-01 2017-07-31 05105499 dpl-frs:Item2 2016-08-01 2017-07-31 05105499 dpl-frs:Item2 2016-07-31 05105499 dpl-frs:Item2 2017-07-31 05105499 dpl-frs:CostSales dpl-frs:Item2 2016-08-01 2017-07-31 05105499 dpl-frs:CostSales dpl-frs:Item2 2016-07-31 05105499 dpl-frs:CostSales dpl-frs:Item2 2017-07-31 05105499 dpl-frs:DistributionCosts dpl-frs:Item2 2016-08-01 2017-07-31 05105499 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2016-08-01 2017-07-31 05105499 dpl-frs:Item3 2016-08-01 2017-07-31 05105499 dpl-frs:Item3 2016-07-31 05105499 dpl-frs:Item3 2017-07-31 05105499 dpl-frs:CostSales dpl-frs:Item3 2016-08-01 2017-07-31 05105499 dpl-frs:CostSales dpl-frs:Item3 2016-07-31 05105499 dpl-frs:CostSales dpl-frs:Item3 2017-07-31 05105499 dpl-frs:DistributionCosts dpl-frs:Item3 2016-08-01 2017-07-31 05105499 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2016-08-01 2017-07-31 05105499 dpl-frs:Item4 2016-08-01 2017-07-31 05105499 dpl-frs:Item4 2016-07-31 05105499 dpl-frs:Item4 2017-07-31 05105499 dpl-frs:CostSales dpl-frs:Item4 2016-08-01 2017-07-31 05105499 dpl-frs:CostSales dpl-frs:Item4 2016-07-31 05105499 dpl-frs:CostSales dpl-frs:Item4 2017-07-31 05105499 dpl-frs:DistributionCosts dpl-frs:Item4 2016-08-01 2017-07-31 05105499 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2016-08-01 2017-07-31 05105499 dpl-frs:Item5 2016-08-01 2017-07-31 05105499 dpl-frs:Item5 2016-07-31 05105499 dpl-frs:Item5 2017-07-31 05105499 dpl-frs:CostSales dpl-frs:Item5 2016-08-01 2017-07-31 05105499 dpl-frs:CostSales dpl-frs:Item5 2016-07-31 05105499 dpl-frs:CostSales dpl-frs:Item5 2017-07-31 05105499 dpl-frs:DistributionCosts dpl-frs:Item5 2016-08-01 2017-07-31 05105499 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2016-08-01 2017-07-31 05105499 dpl-frs:Item6 2016-08-01 2017-07-31 05105499 dpl-frs:Item6 2016-07-31 05105499 dpl-frs:Item6 2017-07-31 05105499 dpl-frs:CostSales dpl-frs:Item6 2016-08-01 2017-07-31 05105499 dpl-frs:CostSales dpl-frs:Item6 2016-07-31 05105499 dpl-frs:CostSales dpl-frs:Item6 2017-07-31 05105499 dpl-frs:DistributionCosts dpl-frs:Item6 2016-08-01 2017-07-31 05105499 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2016-08-01 2017-07-31 05105499 dpl-frs:Item7 2016-08-01 2017-07-31 05105499 dpl-frs:Item7 2016-07-31 05105499 dpl-frs:Item7 2017-07-31 05105499 dpl-frs:CostSales dpl-frs:Item7 2016-08-01 2017-07-31 05105499 dpl-frs:CostSales dpl-frs:Item7 2016-07-31 05105499 dpl-frs:CostSales dpl-frs:Item7 2017-07-31 05105499 dpl-frs:DistributionCosts dpl-frs:Item7 2016-08-01 2017-07-31 05105499 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2016-08-01 2017-07-31 05105499 dpl-frs:Item8 2016-08-01 2017-07-31 05105499 dpl-frs:Item8 2016-07-31 05105499 dpl-frs:Item8 2017-07-31 05105499 dpl-frs:CostSales dpl-frs:Item8 2016-08-01 2017-07-31 05105499 dpl-frs:CostSales dpl-frs:Item8 2016-07-31 05105499 dpl-frs:CostSales dpl-frs:Item8 2017-07-31 05105499 dpl-frs:DistributionCosts dpl-frs:Item8 2016-08-01 2017-07-31 05105499 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2016-08-01 2017-07-31 05105499 dpl-frs:Item9 2016-08-01 2017-07-31 05105499 dpl-frs:Item9 2016-07-31 05105499 dpl-frs:Item9 2017-07-31 05105499 dpl-frs:CostSales dpl-frs:Item9 2016-08-01 2017-07-31 05105499 dpl-frs:CostSales dpl-frs:Item9 2016-07-31 05105499 dpl-frs:CostSales dpl-frs:Item9 2017-07-31 05105499 dpl-frs:DistributionCosts dpl-frs:Item9 2016-08-01 2017-07-31 05105499 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2016-08-01 2017-07-31 05105499 dpl-frs:Item10 2016-08-01 2017-07-31 05105499 dpl-frs:Item10 2016-07-31 05105499 dpl-frs:Item10 2017-07-31 05105499 dpl-frs:CostSales dpl-frs:Item10 2016-08-01 2017-07-31 05105499 dpl-frs:CostSales dpl-frs:Item10 2016-07-31 05105499 dpl-frs:CostSales dpl-frs:Item10 2017-07-31 05105499 dpl-frs:DistributionCosts dpl-frs:Item10 2016-08-01 2017-07-31 05105499 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2016-08-01 2017-07-31 05105499 dpl-frs:Item11 2016-08-01 2017-07-31 05105499 dpl-frs:Item11 2016-07-31 05105499 dpl-frs:Item11 2017-07-31 05105499 dpl-frs:CostSales dpl-frs:Item11 2016-08-01 2017-07-31 05105499 dpl-frs:CostSales dpl-frs:Item11 2016-07-31 05105499 dpl-frs:CostSales dpl-frs:Item11 2017-07-31 05105499 dpl-frs:DistributionCosts dpl-frs:Item11 2016-08-01 2017-07-31 05105499 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2016-08-01 2017-07-31 05105499 dpl-frs:Item12 2016-08-01 2017-07-31 05105499 dpl-frs:Item12 2016-07-31 05105499 dpl-frs:Item12 2017-07-31 05105499 dpl-frs:CostSales dpl-frs:Item12 2016-08-01 2017-07-31 05105499 dpl-frs:CostSales dpl-frs:Item12 2016-07-31 05105499 dpl-frs:CostSales dpl-frs:Item12 2017-07-31 05105499 dpl-frs:DistributionCosts dpl-frs:Item12 2016-08-01 2017-07-31 05105499 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2016-08-01 2017-07-31 05105499 1 2016-08-01 2017-07-31 05105499 frs-countries:EnglandWales 2016-08-01 2017-07-31 05105499 2015-07-31 05105499 2016-07-31 05105499 2015-08-01 2016-07-31 05105499 frs-core:CurrentFinancialInstruments 2016-07-31 05105499 frs-core:CurrentFinancialInstruments 2015-08-01 2016-07-31 05105499 frs-core:Non-currentFinancialInstruments 2016-07-31 05105499 frs-core:Non-currentFinancialInstruments 2015-08-01 2016-07-31 05105499 frs-core:CurrentFinancialInstruments 2015-08-01 2016-07-31 05105499 frs-core:CurrentFinancialInstruments 2016-07-31 05105499 frs-core:AfterOneYear 2015-08-01 2016-07-31 05105499 frs-core:BetweenOneFiveYears 2015-08-01 2016-07-31 05105499 frs-core:BetweenOneFiveYears 2016-07-31 05105499 frs-core:ComputerEquipment 2016-07-31 05105499 frs-core:ComputerEquipment 2015-08-01 2016-07-31 05105499 frs-core:ComputerEquipment 2015-07-31 05105499 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2016-07-31 05105499 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2015-08-01 2016-07-31 05105499 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2015-07-31 05105499 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2016-07-31 05105499 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2015-08-01 2016-07-31 05105499 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2015-07-31 05105499 frs-core:FurnitureFittings 2016-07-31 05105499 frs-core:FurnitureFittings 2015-08-01 2016-07-31 05105499 frs-core:FurnitureFittings 2015-07-31 05105499 frs-core:NetGoodwill 2016-07-31 05105499 frs-core:NetGoodwill 2015-08-01 2016-07-31 05105499 frs-core:NetGoodwill 2015-07-31 05105499 frs-core:InvestmentPropertyIncludedWithinPPE 2016-07-31 05105499 frs-core:InvestmentPropertyIncludedWithinPPE 2015-08-01 2016-07-31 05105499 frs-core:InvestmentPropertyIncludedWithinPPE 2015-07-31 05105499 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2016-07-31 05105499 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2015-08-01 2016-07-31 05105499 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2015-07-31 05105499 frs-core:OwnedOrFreeholdAssets frs-core:LandBuildings 2016-07-31 05105499 frs-core:OwnedOrFreeholdAssets frs-core:LandBuildings 2015-08-01 2016-07-31 05105499 frs-core:OwnedOrFreeholdAssets frs-core:LandBuildings 2015-07-31 05105499 frs-core:MoreThanFiveYears 2015-08-01 2016-07-31 05105499 frs-core:MoreThanFiveYears 2016-07-31 05105499 frs-core:MotorVehicles 2016-07-31 05105499 frs-core:MotorVehicles 2015-08-01 2016-07-31 05105499 frs-core:MotorVehicles 2015-07-31 05105499 frs-core:OtherResidualIntangibleAssets 2016-07-31 05105499 frs-core:OtherResidualIntangibleAssets 2015-08-01 2016-07-31 05105499 frs-core:OtherResidualIntangibleAssets 2015-07-31 05105499 frs-core:PlantMachinery 2016-07-31 05105499 frs-core:PlantMachinery 2015-08-01 2016-07-31 05105499 frs-core:PlantMachinery 2015-07-31 05105499 frs-core:Secured 2016-07-31 05105499 frs-core:Unsecured 2016-07-31 05105499 frs-core:WithinOneYear 2015-08-01 2016-07-31 05105499 frs-core:WithinOneYear 2016-07-31 05105499 frs-core:CapitalRedemptionReserve 2015-08-01 2016-07-31 05105499 frs-core:CapitalRedemptionReserve 2015-07-31 05105499 frs-core:CapitalRedemptionReserve 2016-07-31 05105499 frs-core:OtherReservesSubtotal 2015-08-01 2016-07-31 05105499 frs-core:OtherReservesSubtotal 2015-07-31 05105499 frs-core:OtherReservesSubtotal 2016-07-31 05105499 frs-core:RevaluationReserve 2015-08-01 2016-07-31 05105499 frs-core:RevaluationReserve 2015-07-31 05105499 frs-core:RevaluationReserve 2016-07-31 05105499 frs-core:SharePremium 2015-08-01 2016-07-31 05105499 frs-core:SharePremium 2015-07-31 05105499 frs-core:SharePremium 2016-07-31 05105499 frs-core:ShareCapital 2015-08-01 2016-07-31 05105499 frs-core:ShareCapital 2015-07-31 05105499 frs-core:ShareCapital 2016-07-31 05105499 frs-core:RetainedEarningsAccumulatedLosses 2015-08-01 2016-07-31 05105499 frs-core:RetainedEarningsAccumulatedLosses 2015-07-31 05105499 frs-core:RetainedEarningsAccumulatedLosses 2016-07-31 05105499 frs-countries:Asia 2015-08-01 2016-07-31 05105499 frs-countries:RestEuropeOutsideUK 2015-08-01 2016-07-31 05105499 frs-countries:NorthAmerica 2015-08-01 2016-07-31 05105499 frs-countries:RestWorldOutsideUK 2015-08-01 2016-07-31 05105499 frs-countries:SouthAmerica 2015-08-01 2016-07-31 05105499 frs-countries:UnitedKingdom 2015-08-01 2016-07-31 05105499 frs-bus:HighestPaidDirector 2015-08-01 2016-07-31 05105499 frs-bus:PrivateLimitedCompanyLtd 2015-08-01 2016-07-31 05105499 frs-bus:CompanyLimitedByGuarantee 2015-08-01 2016-07-31 05105499 frs-bus:LimitedLiabilityPartnershipLLP 2015-08-01 2016-07-31 05105499 frs-bus:LimitedLiabilityPartnershipsSORP 2015-08-01 2016-07-31 05105499 frs-bus:FullAccounts 2015-08-01 2016-07-31 05105499 frs-bus:AbbreviatedAccounts 2015-08-01 2016-07-31 05105499 frs-bus:AbridgedAccounts 2015-08-01 2016-07-31 05105499 frs-bus:FRS102 2015-08-01 2016-07-31 05105499 frs-bus:EntityHasNeverTraded 2015-08-01 2016-07-31 05105499 frs-bus:EntityNoLongerTradingButTradedInPast 2015-08-01 2016-07-31 05105499 frs-bus:Audited 2015-08-01 2016-07-31 05105499 frs-bus:AuditExempt-NoAccountantsReport 2015-08-01 2016-07-31 05105499 frs-bus:AuditExemptWithAccountantsReport 2015-08-01 2016-07-31 05105499 frs-bus:OrdinaryShareClass1 2015-08-01 2016-07-31 05105499 frs-bus:OrdinaryShareClass1 2015-07-31 05105499 frs-bus:OrdinaryShareClass1 2016-07-31 05105499 frs-bus:OrdinaryShareClass2 2015-08-01 2016-07-31 05105499 frs-bus:OrdinaryShareClass2 2015-07-31 05105499 frs-bus:OrdinaryShareClass2 2016-07-31 05105499 frs-bus:OrdinaryShareClass3 2015-08-01 2016-07-31 05105499 frs-bus:OrdinaryShareClass3 2015-07-31 05105499 frs-bus:OrdinaryShareClass3 2016-07-31 05105499 frs-bus:OrdinaryShareClass4 2015-08-01 2016-07-31 05105499 frs-bus:OrdinaryShareClass4 2015-07-31 05105499 frs-bus:OrdinaryShareClass4 2016-07-31 05105499 frs-bus:OrdinaryShareClass5 2015-08-01 2016-07-31 05105499 frs-bus:OrdinaryShareClass5 2015-07-31 05105499 frs-bus:OrdinaryShareClass5 2016-07-31 05105499 frs-bus:PreferenceShareClass1 2015-08-01 2016-07-31 05105499 frs-bus:PreferenceShareClass1 2015-07-31 05105499 frs-bus:PreferenceShareClass1 2016-07-31 05105499 frs-bus:PreferenceShareClass2 2015-08-01 2016-07-31 05105499 frs-bus:PreferenceShareClass2 2015-07-31 05105499 frs-bus:PreferenceShareClass2 2016-07-31 05105499 frs-bus:PreferenceShareClass3 2015-08-01 2016-07-31 05105499 frs-bus:PreferenceShareClass3 2015-07-31 05105499 frs-bus:PreferenceShareClass3 2016-07-31 05105499 frs-bus:PreferenceShareClass4 2015-08-01 2016-07-31 05105499 frs-bus:PreferenceShareClass4 2015-07-31 05105499 frs-bus:PreferenceShareClass4 2016-07-31 05105499 frs-bus:PreferenceShareClass5 2015-08-01 2016-07-31 05105499 frs-bus:PreferenceShareClass5 2015-07-31 05105499 frs-bus:PreferenceShareClass5 2016-07-31 05105499 1 2015-08-01 2016-07-31 05105499 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2015-08-01 2016-07-31 05105499 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2015-07-31 05105499 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2016-07-31 05105499 frs-core:LeasedAssets 2015-08-01 2016-07-31 05105499 frs-core:OwnedAssets 2015-08-01 2016-07-31 05105499 frs-core:CurrencyRisk 2015-08-01 2016-07-31 05105499 frs-core:MarketRisk 2015-08-01 2016-07-31 05105499 frs-core:InterestRateRisk 2015-08-01 2016-07-31 05105499 1 2015-08-01 2016-07-31 05105499 2 2015-08-01 2016-07-31 05105499 3 2015-08-01 2016-07-31 05105499 dpl-countries:UnitedKingdom 2015-08-01 2016-07-31 05105499 dpl-countries:Europe 2015-08-01 2016-07-31 05105499 dpl-countries:NorthAmerica 2015-08-01 2016-07-31 05105499 dpl-countries:SouthAmerica 2015-08-01 2016-07-31 05105499 dpl-countries:Asia 2015-08-01 2016-07-31 05105499 dpl-countries:RestWorldOutsideUK 2015-08-01 2016-07-31 05105499 dpl-frs:CostSales 2015-08-01 2016-07-31 05105499 dpl-frs:CostSales 2015-07-31 05105499 dpl-frs:CostSales 2016-07-31 05105499 dpl-frs:DistributionCosts 2015-08-01 2016-07-31 05105499 dpl-frs:AdministrativeExpenses 2015-08-01 2016-07-31 05105499 frs-bus:Director1 2015-08-01 2016-07-31 05105499 frs-bus:Director1 2015-07-31 05105499 frs-bus:Director1 2016-07-31 05105499 frs-bus:Director2 2015-08-01 2016-07-31 05105499 frs-bus:Director2 2015-07-31 05105499 frs-bus:Director2 2016-07-31 05105499 1 2015-08-01 2016-07-31 05105499 frs-core:CurrentFinancialInstruments 1 2016-07-31 05105499 frs-core:Non-currentFinancialInstruments 1 2016-07-31 05105499 2 2015-08-01 2016-07-31 05105499 frs-core:CurrentFinancialInstruments 2 2016-07-31 05105499 frs-core:Non-currentFinancialInstruments 2 2016-07-31 05105499 3 2015-08-01 2016-07-31 05105499 frs-core:CurrentFinancialInstruments 3 2016-07-31 05105499 frs-core:Non-currentFinancialInstruments 3 2016-07-31 05105499 4 2015-08-01 2016-07-31 05105499 frs-core:CurrentFinancialInstruments 4 2016-07-31 05105499 frs-core:Non-currentFinancialInstruments 4 2016-07-31 05105499 5 2015-08-01 2016-07-31 05105499 frs-core:CurrentFinancialInstruments 5 2016-07-31 05105499 frs-core:Non-currentFinancialInstruments 5 2016-07-31 05105499 6 2015-08-01 2016-07-31 05105499 frs-core:CurrentFinancialInstruments 6 2016-07-31 05105499 frs-core:Non-currentFinancialInstruments 6 2016-07-31 05105499 7 2015-08-01 2016-07-31 05105499 frs-core:CurrentFinancialInstruments 7 2016-07-31 05105499 frs-core:Non-currentFinancialInstruments 7 2016-07-31 05105499 8 2015-08-01 2016-07-31 05105499 frs-core:CurrentFinancialInstruments 8 2016-07-31 05105499 frs-core:Non-currentFinancialInstruments 8 2016-07-31 05105499 9 2015-08-01 2016-07-31 05105499 frs-core:CurrentFinancialInstruments 9 2016-07-31 05105499 frs-core:Non-currentFinancialInstruments 9 2016-07-31 05105499 dpl-frs:Item1 2015-08-01 2016-07-31 05105499 dpl-frs:Item1 2015-07-31 05105499 dpl-frs:Item1 2016-07-31 05105499 dpl-frs:CostSales dpl-frs:Item1 2015-08-01 2016-07-31 05105499 dpl-frs:CostSales dpl-frs:Item1 2015-07-31 05105499 dpl-frs:CostSales dpl-frs:Item1 2016-07-31 05105499 dpl-frs:DistributionCosts dpl-frs:Item1 2015-08-01 2016-07-31 05105499 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2015-08-01 2016-07-31 05105499 dpl-frs:Item2 2015-08-01 2016-07-31 05105499 dpl-frs:Item2 2015-07-31 05105499 dpl-frs:Item2 2016-07-31 05105499 dpl-frs:CostSales dpl-frs:Item2 2015-08-01 2016-07-31 05105499 dpl-frs:CostSales dpl-frs:Item2 2015-07-31 05105499 dpl-frs:CostSales dpl-frs:Item2 2016-07-31 05105499 dpl-frs:DistributionCosts dpl-frs:Item2 2015-08-01 2016-07-31 05105499 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2015-08-01 2016-07-31 05105499 dpl-frs:Item3 2015-08-01 2016-07-31 05105499 dpl-frs:Item3 2015-07-31 05105499 dpl-frs:Item3 2016-07-31 05105499 dpl-frs:CostSales dpl-frs:Item3 2015-08-01 2016-07-31 05105499 dpl-frs:CostSales dpl-frs:Item3 2015-07-31 05105499 dpl-frs:CostSales dpl-frs:Item3 2016-07-31 05105499 dpl-frs:DistributionCosts dpl-frs:Item3 2015-08-01 2016-07-31 05105499 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2015-08-01 2016-07-31 05105499 dpl-frs:Item4 2015-08-01 2016-07-31 05105499 dpl-frs:Item4 2015-07-31 05105499 dpl-frs:Item4 2016-07-31 05105499 dpl-frs:CostSales dpl-frs:Item4 2015-08-01 2016-07-31 05105499 dpl-frs:CostSales dpl-frs:Item4 2015-07-31 05105499 dpl-frs:CostSales dpl-frs:Item4 2016-07-31 05105499 dpl-frs:DistributionCosts dpl-frs:Item4 2015-08-01 2016-07-31 05105499 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2015-08-01 2016-07-31 05105499 dpl-frs:Item5 2015-08-01 2016-07-31 05105499 dpl-frs:Item5 2015-07-31 05105499 dpl-frs:Item5 2016-07-31 05105499 dpl-frs:CostSales dpl-frs:Item5 2015-08-01 2016-07-31 05105499 dpl-frs:CostSales dpl-frs:Item5 2015-07-31 05105499 dpl-frs:CostSales dpl-frs:Item5 2016-07-31 05105499 dpl-frs:DistributionCosts dpl-frs:Item5 2015-08-01 2016-07-31 05105499 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2015-08-01 2016-07-31 05105499 dpl-frs:Item6 2015-08-01 2016-07-31 05105499 dpl-frs:Item6 2015-07-31 05105499 dpl-frs:Item6 2016-07-31 05105499 dpl-frs:CostSales dpl-frs:Item6 2015-08-01 2016-07-31 05105499 dpl-frs:CostSales dpl-frs:Item6 2015-07-31 05105499 dpl-frs:CostSales dpl-frs:Item6 2016-07-31 05105499 dpl-frs:DistributionCosts dpl-frs:Item6 2015-08-01 2016-07-31 05105499 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2015-08-01 2016-07-31 05105499 dpl-frs:Item7 2015-08-01 2016-07-31 05105499 dpl-frs:Item7 2015-07-31 05105499 dpl-frs:Item7 2016-07-31 05105499 dpl-frs:CostSales dpl-frs:Item7 2015-08-01 2016-07-31 05105499 dpl-frs:CostSales dpl-frs:Item7 2015-07-31 05105499 dpl-frs:CostSales dpl-frs:Item7 2016-07-31 05105499 dpl-frs:DistributionCosts dpl-frs:Item7 2015-08-01 2016-07-31 05105499 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2015-08-01 2016-07-31 05105499 dpl-frs:Item8 2015-08-01 2016-07-31 05105499 dpl-frs:Item8 2015-07-31 05105499 dpl-frs:Item8 2016-07-31 05105499 dpl-frs:CostSales dpl-frs:Item8 2015-08-01 2016-07-31 05105499 dpl-frs:CostSales dpl-frs:Item8 2015-07-31 05105499 dpl-frs:CostSales dpl-frs:Item8 2016-07-31 05105499 dpl-frs:DistributionCosts dpl-frs:Item8 2015-08-01 2016-07-31 05105499 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2015-08-01 2016-07-31 05105499 dpl-frs:Item9 2015-08-01 2016-07-31 05105499 dpl-frs:Item9 2015-07-31 05105499 dpl-frs:Item9 2016-07-31 05105499 dpl-frs:CostSales dpl-frs:Item9 2015-08-01 2016-07-31 05105499 dpl-frs:CostSales dpl-frs:Item9 2015-07-31 05105499 dpl-frs:CostSales dpl-frs:Item9 2016-07-31 05105499 dpl-frs:DistributionCosts dpl-frs:Item9 2015-08-01 2016-07-31 05105499 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2015-08-01 2016-07-31 05105499 dpl-frs:Item10 2015-08-01 2016-07-31 05105499 dpl-frs:Item10 2015-07-31 05105499 dpl-frs:Item10 2016-07-31 05105499 dpl-frs:CostSales dpl-frs:Item10 2015-08-01 2016-07-31 05105499 dpl-frs:CostSales dpl-frs:Item10 2015-07-31 05105499 dpl-frs:CostSales dpl-frs:Item10 2016-07-31 05105499 dpl-frs:DistributionCosts dpl-frs:Item10 2015-08-01 2016-07-31 05105499 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2015-08-01 2016-07-31 05105499 dpl-frs:Item11 2015-08-01 2016-07-31 05105499 dpl-frs:Item11 2015-07-31 05105499 dpl-frs:Item11 2016-07-31 05105499 dpl-frs:CostSales dpl-frs:Item11 2015-08-01 2016-07-31 05105499 dpl-frs:CostSales dpl-frs:Item11 2015-07-31 05105499 dpl-frs:CostSales dpl-frs:Item11 2016-07-31 05105499 dpl-frs:DistributionCosts dpl-frs:Item11 2015-08-01 2016-07-31 05105499 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2015-08-01 2016-07-31 05105499 dpl-frs:Item12 2015-08-01 2016-07-31 05105499 dpl-frs:Item12 2015-07-31 05105499 dpl-frs:Item12 2016-07-31 05105499 dpl-frs:CostSales dpl-frs:Item12 2015-08-01 2016-07-31 05105499 dpl-frs:CostSales dpl-frs:Item12 2015-07-31 05105499 dpl-frs:CostSales dpl-frs:Item12 2016-07-31 05105499 dpl-frs:DistributionCosts dpl-frs:Item12 2015-08-01 2016-07-31 05105499 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2015-08-01 2016-07-31 05105499 1 2015-08-01 2016-07-31 05105499 frs-countries:EnglandWales 2015-08-01 2016-07-31
Registered number: 05105499
A & S Motors (Willenhall) Ltd
Unaudited Financial Statements
For The Year Ended 31 July 2017
Corke & Co

Accountants

15-16 Bond Street
Wolverhampton
West Midlands
WV2 4AS
Unaudited Financial Statements
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—5
Statement of Financial Position
Registered number: 05105499
2017 2016
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 19,666 23,629
19,666 23,629
CURRENT ASSETS
Stocks 6 7,600 7,200
Debtors 7 6,142 4,193
Cash at bank and in hand 3,361 4,540
17,103 15,933
Creditors: Amounts Falling Due Within One Year 8 (35,968 ) (38,054 )
NET CURRENT ASSETS (LIABILITIES) (18,865 ) (22,121 )
TOTAL ASSETS LESS CURRENT LIABILITIES 801 1,508
PROVISIONS FOR LIABILITIES
Deferred Taxation (633 ) (1,022 )
NET ASSETS 168 486
CAPITAL AND RESERVES
Called up share capital 9 2 2
Income Statement 166 484
SHAREHOLDERS' FUNDS 168 486
Page 1
For the year ending 31 July 2017 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
  • 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 Income Statement.
On behalf of the board
Mr Andrew Reynolds
06/04/2018

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Notes to the Unaudited Accounts
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective January 2015).
1.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
1.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to income statement over its estimated economic life of 10 years.
1.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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:
Plant & Machinery 15% reducing balance
Motor Vehicles 25% reducing balance
Fixtures & Fittings 15% reducing balance
1.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
1.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year 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 asset 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 profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Page 3
4. Intangible Assets
Goodwill
£
Cost
As at 1 August 2016 16,000
As at 31 July 2017 16,000
Amortisation
As at 1 August 2016 16,000
As at 31 July 2017 16,000
Net Book Value
As at 31 July 2017 -
As at 1 August 2016 -
5. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 August 2016 34,535 18,908 11,105 64,548
Additions - - 556 556
As at 31 July 2017 34,535 18,908 11,661 65,104
Depreciation
As at 1 August 2016 23,236 9,992 7,691 40,919
Provided during the period 1,695 2,228 596 4,519
As at 31 July 2017 24,931 12,220 8,287 45,438
Net Book Value
As at 31 July 2017 9,604 6,688 3,374 19,666
As at 1 August 2016 11,299 8,916 3,414 23,629
6. Stocks
2017 2016
£ £
Stock - work in progress 7,600 7,200
7,600 7,200
Page 4
7. Debtors
2017 2016
£ £
Due within one year
Trade debtors 1,895 3,968
Prepayments and accrued income 240 225
Directors' loan accounts 4,007 -
6,142 4,193
8. Creditors: Amounts Falling Due Within One Year
2017 2016
£ £
Trade creditors 11,572 12,337
Bank loans and overdrafts 14,528 12,426
Corporation tax 5,237 6,898
Other taxes and social security 318 293
VAT 3,203 3,937
Accruals and deferred income 1,110 1,095
Directors' loan accounts - 1,068
35,968 38,054
9. Share Capital
Value Number 2017 2016
Allotted, called up and fully paid £ £ £
Ordinary shares 1 2 2 2
10. Transactions With and Loans to Directors
Included within Debtors are the following loans to directors:
As at 1 August 2016 Amounts advanced Amounts repaid As at 31 July 2017
£ £ £ £
Mr Stephen Haynes - 2,004 - 2,004
Mr Andrew Reynolds - 2,003 - 2,003
The above loans are unsecured, interest free and repayable on demand.
11. General Information
A & S Motors (Willenhall) Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 05105499. The registered office is 15 - 16 Bond Street, Wolverhampton, West Midlands, WV2 4AS.
Page 5