Acorah Software Products - Accounts Production 13.7.148 false true 31 December 2021 1 January 2021 false 1 January 2022 31 March 2023 31 March 2023 NI057607 Mr Geoffrey Love Mr Scott Love Mrs Hazel Love iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure NI057607 frs-bus:Original frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-03-31 NI057607 frs-bus:Original frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-03-31 NI057607 frs-bus:Original frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-03-31 NI057607 frs-bus:Original frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-01-01 2023-03-31 NI057607 frs-bus:Original frs-core:AllSubsidiaries 2022-01-01 2023-03-31 NI057607 frs-bus:Original frs-core:KeyManagementPersonnel 2022-01-01 2023-03-31 NI057607 frs-bus:Original frs-core:EntitiesControlledByKeyManagementPersonnel 2022-01-01 2023-03-31 NI057607 frs-bus:Original frs-core:OtherRelatedParties 2022-01-01 2023-03-31 NI057607 2021-12-31 NI057607 2023-03-31 NI057607 2022-01-01 2023-03-31 NI057607 frs-bus:Original frs-core:CurrentFinancialInstruments 2023-03-31 NI057607 frs-bus:Original frs-core:CurrentFinancialInstruments 2022-01-01 2023-03-31 NI057607 frs-bus:Original frs-core:Non-currentFinancialInstruments 2023-03-31 NI057607 frs-bus:Original frs-core:Non-currentFinancialInstruments 2022-01-01 2023-03-31 NI057607 frs-bus:Original frs-core:CurrentFinancialInstruments 2022-01-01 2023-03-31 NI057607 frs-bus:Original frs-core:CurrentFinancialInstruments 2023-03-31 NI057607 frs-bus:Original frs-core:AfterOneYear 2022-01-01 2023-03-31 NI057607 frs-bus:Original frs-core:BetweenOneFiveYears 2022-01-01 2023-03-31 NI057607 frs-bus:Original frs-core:BetweenOneFiveYears 2023-03-31 NI057607 frs-bus:Original frs-core:ComputerEquipment 2023-03-31 NI057607 frs-bus:Original frs-core:ComputerEquipment 2022-01-01 2023-03-31 NI057607 frs-bus:Original frs-core:ComputerEquipment 2021-12-31 NI057607 frs-bus:Original frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-03-31 NI057607 frs-bus:Original frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-01-01 2023-03-31 NI057607 frs-bus:Original frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-12-31 NI057607 frs-bus:Original frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-03-31 NI057607 frs-bus:Original frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-01-01 2023-03-31 NI057607 frs-bus:Original frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-12-31 NI057607 frs-bus:Original frs-core:FurnitureFittings 2023-03-31 NI057607 frs-bus:Original frs-core:FurnitureFittings 2022-01-01 2023-03-31 NI057607 frs-bus:Original frs-core:FurnitureFittings 2021-12-31 NI057607 frs-bus:Original frs-core:NetGoodwill 2023-03-31 NI057607 frs-bus:Original frs-core:NetGoodwill 2022-01-01 2023-03-31 NI057607 frs-bus:Original frs-core:NetGoodwill 2021-12-31 NI057607 frs-bus:Original frs-core:InvestmentPropertyIncludedWithinPPE 2023-03-31 NI057607 frs-bus:Original frs-core:InvestmentPropertyIncludedWithinPPE 2022-01-01 2023-03-31 NI057607 frs-bus:Original frs-core:InvestmentPropertyIncludedWithinPPE 2021-12-31 NI057607 frs-bus:Original frs-core:LandBuildings 2023-03-31 NI057607 frs-bus:Original frs-core:LandBuildings 2022-01-01 2023-03-31 NI057607 frs-bus:Original frs-core:LandBuildings 2021-12-31 NI057607 frs-bus:Original frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-03-31 NI057607 frs-bus:Original frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-01-01 2023-03-31 NI057607 frs-bus:Original frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-12-31 NI057607 frs-bus:Original frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-03-31 NI057607 frs-bus:Original frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-01-01 2023-03-31 NI057607 frs-bus:Original frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-12-31 NI057607 frs-bus:Original frs-core:MoreThanFiveYears 2022-01-01 2023-03-31 NI057607 frs-bus:Original frs-core:MoreThanFiveYears 2023-03-31 NI057607 frs-bus:Original frs-core:MotorVehicles 2023-03-31 NI057607 frs-bus:Original frs-core:MotorVehicles 2022-01-01 2023-03-31 NI057607 frs-bus:Original frs-core:MotorVehicles 2021-12-31 NI057607 frs-bus:Original frs-core:OtherResidualIntangibleAssets 2023-03-31 NI057607 frs-bus:Original frs-core:OtherResidualIntangibleAssets 2022-01-01 2023-03-31 NI057607 frs-bus:Original frs-core:OtherResidualIntangibleAssets 2021-12-31 NI057607 frs-bus:Original frs-core:PlantMachinery 2023-03-31 NI057607 frs-bus:Original frs-core:PlantMachinery 2022-01-01 2023-03-31 NI057607 frs-bus:Original frs-core:PlantMachinery 2021-12-31 NI057607 frs-bus:Original frs-core:Secured 2023-03-31 NI057607 frs-bus:Original frs-core:Unsecured 2023-03-31 NI057607 frs-bus:Original frs-core:WithinOneYear 2022-01-01 2023-03-31 NI057607 frs-bus:Original frs-core:WithinOneYear 2023-03-31 NI057607 frs-bus:Original frs-core:CapitalRedemptionReserve 2022-01-01 2023-03-31 NI057607 frs-bus:Original frs-core:CapitalRedemptionReserve 2021-12-31 NI057607 frs-bus:Original frs-core:CapitalRedemptionReserve 2023-03-31 NI057607 frs-bus:Original frs-core:OtherReservesSubtotal 2022-01-01 2023-03-31 NI057607 frs-bus:Original frs-core:OtherReservesSubtotal 2021-12-31 NI057607 frs-bus:Original frs-core:OtherReservesSubtotal 2023-03-31 NI057607 frs-bus:Original frs-core:RevaluationReserve 2022-01-01 2023-03-31 NI057607 frs-bus:Original frs-core:RevaluationReserve 2021-12-31 NI057607 frs-bus:Original frs-core:RevaluationReserve 2023-03-31 NI057607 frs-bus:Original frs-core:SharePremium 2022-01-01 2023-03-31 NI057607 frs-bus:Original frs-core:SharePremium 2021-12-31 NI057607 frs-bus:Original frs-core:SharePremium 2023-03-31 NI057607 frs-bus:Original frs-core:ShareCapital 2022-01-01 2023-03-31 NI057607 frs-bus:Original frs-core:ShareCapital 2021-12-31 NI057607 frs-bus:Original frs-core:ShareCapital 2023-03-31 NI057607 frs-bus:Original frs-core:RetainedEarningsAccumulatedLosses 2022-01-01 2023-03-31 NI057607 frs-bus:Original frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-12-31 NI057607 frs-bus:Original frs-core:RetainedEarningsAccumulatedLosses 2023-03-31 NI057607 frs-bus:Original frs-core:RetainedEarningsAccumulatedLosses 2021-12-31 NI057607 frs-bus:Original frs-core:RetainedEarningsAccumulatedLosses 2023-03-31 NI057607 frs-bus:Original frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-12-31 NI057607 frs-bus:Original frs-countries:UnitedKingdom 2022-01-01 2023-03-31 NI057607 frs-bus:Original frs-countries:Europe 2022-01-01 2023-03-31 NI057607 frs-bus:Original frs-countries:NorthAmerica 2022-01-01 2023-03-31 NI057607 frs-bus:Original frs-countries:SouthAmerica 2022-01-01 2023-03-31 NI057607 frs-bus:Original frs-countries:Asia 2022-01-01 2023-03-31 NI057607 frs-bus:Original frs-countries:RestWorldOutsideUK 2022-01-01 2023-03-31 NI057607 frs-bus:Original frs-bus:HighestPaidDirector 2022-01-01 2023-03-31 NI057607 frs-bus:Original frs-bus:PrivateLimitedCompanyLtd 2022-01-01 2023-03-31 NI057607 frs-bus:Original frs-bus:CompanyLimitedByGuarantee 2022-01-01 2023-03-31 NI057607 frs-bus:Original frs-bus:LimitedLiabilityPartnershipLLP 2022-01-01 2023-03-31 NI057607 frs-bus:Original frs-bus:LimitedLiabilityPartnershipsSORP 2022-01-01 2023-03-31 NI057607 frs-bus:Original frs-bus:FullAccounts 2022-01-01 2023-03-31 NI057607 frs-bus:Original frs-bus:FilletedAccounts 2022-01-01 2023-03-31 NI057607 frs-bus:Original frs-bus:AbridgedAccounts 2022-01-01 2023-03-31 NI057607 frs-bus:Original frs-bus:FRS102 2022-01-01 2023-03-31 NI057607 frs-bus:Original frs-bus:MediumEntities 2022-01-01 2023-03-31 NI057607 frs-bus:Original frs-bus:SmallEntities 2022-01-01 2023-03-31 NI057607 frs-bus:Original frs-bus:EntityHasNeverTraded 2022-01-01 2023-03-31 NI057607 frs-bus:Original frs-bus:EntityNoLongerTradingButTradedInPast 2022-01-01 2023-03-31 NI057607 frs-bus:Original frs-bus:Audited 2022-01-01 2023-03-31 NI057607 frs-bus:Original frs-bus:AuditExempt-NoAccountantsReport 2022-01-01 2023-03-31 NI057607 frs-bus:Original frs-bus:AuditExemptWithAccountantsReport 2022-01-01 2023-03-31 NI057607 frs-bus:Original frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-01-01 2023-03-31 NI057607 frs-bus:Original frs-bus:LargeCompaniesRegimeForAccounts 2022-01-01 2023-03-31 NI057607 frs-bus:Original frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-01-01 2023-03-31 NI057607 frs-bus:Original frs-bus:SmallCompaniesRegimeForAccounts 2022-01-01 2023-03-31 NI057607 frs-bus:Original frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-01-01 2023-03-31 NI057607 frs-bus:Original frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-01-01 2023-03-31 NI057607 frs-bus:Original frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-01-01 2023-03-31 NI057607 frs-bus:Original frs-bus:OrdinaryShareClass1 2022-01-01 2023-03-31 NI057607 frs-bus:Original frs-bus:OrdinaryShareClass1 2021-12-31 NI057607 frs-bus:Original frs-bus:OrdinaryShareClass1 2023-03-31 NI057607 frs-bus:Original frs-bus:OrdinaryShareClass2 2022-01-01 2023-03-31 NI057607 frs-bus:Original frs-bus:OrdinaryShareClass2 2021-12-31 NI057607 frs-bus:Original frs-bus:OrdinaryShareClass2 2023-03-31 NI057607 frs-bus:Original frs-bus:OrdinaryShareClass3 2022-01-01 2023-03-31 NI057607 frs-bus:Original frs-bus:OrdinaryShareClass3 2021-12-31 NI057607 frs-bus:Original frs-bus:OrdinaryShareClass3 2023-03-31 NI057607 frs-bus:Original frs-bus:OrdinaryShareClass4 2022-01-01 2023-03-31 NI057607 frs-bus:Original frs-bus:OrdinaryShareClass4 2021-12-31 NI057607 frs-bus:Original frs-bus:OrdinaryShareClass4 2023-03-31 NI057607 frs-bus:Original frs-bus:OrdinaryShareClass5 2022-01-01 2023-03-31 NI057607 frs-bus:Original frs-bus:OrdinaryShareClass5 2021-12-31 NI057607 frs-bus:Original frs-bus:OrdinaryShareClass5 2023-03-31 NI057607 frs-bus:Original frs-bus:PreferenceShareClass1 2022-01-01 2023-03-31 NI057607 frs-bus:Original frs-bus:PreferenceShareClass1 2021-12-31 NI057607 frs-bus:Original frs-bus:PreferenceShareClass1 2023-03-31 NI057607 frs-bus:Original frs-bus:PreferenceShareClass2 2022-01-01 2023-03-31 NI057607 frs-bus:Original frs-bus:PreferenceShareClass2 2021-12-31 NI057607 frs-bus:Original frs-bus:PreferenceShareClass2 2023-03-31 NI057607 frs-bus:Original frs-bus:PreferenceShareClass3 2022-01-01 2023-03-31 NI057607 frs-bus:Original frs-bus:PreferenceShareClass3 2021-12-31 NI057607 frs-bus:Original frs-bus:PreferenceShareClass3 2023-03-31 NI057607 frs-bus:Original frs-bus:PreferenceShareClass4 2022-01-01 2023-03-31 NI057607 frs-bus:Original frs-bus:PreferenceShareClass4 2021-12-31 NI057607 frs-bus:Original frs-bus:PreferenceShareClass4 2023-03-31 NI057607 frs-bus:Original frs-bus:PreferenceShareClass5 2022-01-01 2023-03-31 NI057607 frs-bus:Original frs-bus:PreferenceShareClass5 2021-12-31 NI057607 frs-bus:Original frs-bus:PreferenceShareClass5 2023-03-31 NI057607 frs-bus:Original 1 2022-01-01 2023-03-31 NI057607 frs-bus:Original 1 2023-03-31 NI057607 frs-bus:Original 1 2022-01-01 2023-03-31 NI057607 frs-bus:Original frs-core:LeasedAssets 2022-01-01 2023-03-31 NI057607 frs-bus:Original frs-core:OwnedAssets 2022-01-01 2023-03-31 NI057607 frs-bus:Original frs-core:CurrencyRisk 2022-01-01 2023-03-31 NI057607 frs-bus:Original frs-core:MarketRisk 2022-01-01 2023-03-31 NI057607 frs-bus:Original frs-core:InterestRateRisk 2022-01-01 2023-03-31 NI057607 frs-bus:Original frs-core:DeferredTaxation 2022-01-01 2023-03-31 NI057607 frs-bus:Original frs-core:DeferredTaxation 2021-12-31 NI057607 frs-bus:Original frs-core:DeferredTaxation 2023-03-31 NI057607 frs-bus:Original frs-core:OtherProvisionsContingentLiabilities 2022-01-01 2023-03-31 NI057607 frs-bus:Original frs-core:OtherProvisionsContingentLiabilities 2021-12-31 NI057607 frs-bus:Original frs-core:OtherProvisionsContingentLiabilities 2023-03-31 NI057607 frs-bus:Original frs-core:ProvisionsDeferredTax 2023-03-31 NI057607 frs-bus:Original frs-core:OtherDeferredTax 2023-03-31 NI057607 frs-bus:Original frs-core:AcceleratedTaxDepreciationDeferredTax 2023-03-31 NI057607 frs-bus:Original frs-core:TaxLossesCarry-forwardsDeferredTax 2023-03-31 NI057607 frs-bus:Original frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-03-31 NI057607 frs-bus:Original frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-01-01 2023-03-31 NI057607 frs-bus:Original frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-12-31 NI057607 frs-bus:Original frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-03-31 NI057607 frs-bus:Original frs-core:Provisions 2022-01-01 2023-03-31 NI057607 frs-bus:Original frs-core:Provisions 2021-12-31 NI057607 frs-bus:Original frs-core:Provisions 2023-03-31 NI057607 frs-bus:Original frs-core:Provisions 2022-01-01 2023-03-31 NI057607 frs-bus:Original frs-core:Provisions 2021-12-31 NI057607 frs-bus:Original frs-core:Provisions 2023-03-31 NI057607 frs-bus:Original frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-03-31 NI057607 frs-bus:Original frs-core:RevaluationInvestmentPropertyDeferredTax 2023-03-31 NI057607 frs-bus:Original frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-03-31 NI057607 frs-bus:Original frs-core:OtherPost-employmentBenefitsDeferredTax 2023-03-31 NI057607 frs-bus:Original frs-core:Share-basedPaymentsDeferredTax 2023-03-31 NI057607 frs-bus:Original frs-core:TaxCreditsDeferredTax 2023-03-31 NI057607 frs-bus:Original frs-core:CostValuation 2021-12-31 NI057607 frs-bus:Original frs-core:AdditionsToInvestments 2023-03-31 NI057607 frs-bus:Original frs-core:DisposalsRepaymentsInvestments 2023-03-31 NI057607 frs-bus:Original frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-03-31 NI057607 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-03-31 NI057607 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-03-31 NI057607 frs-bus:Original frs-core:OtherIncreaseDecreaseInInvestments 2023-03-31 NI057607 frs-bus:Original frs-core:CostValuation 2023-03-31 NI057607 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments 2021-12-31 NI057607 frs-bus:Original frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-03-31 NI057607 frs-bus:Original frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-03-31 NI057607 frs-bus:Original frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-03-31 NI057607 frs-bus:Original frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-03-31 NI057607 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-03-31 NI057607 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-03-31 NI057607 frs-bus:Original frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-03-31 NI057607 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments 2023-03-31 NI057607 frs-bus:Original frs-core:ListedExchangeTraded 2023-03-31 NI057607 frs-bus:Original frs-core:ListedExchangeTraded 2021-12-31 NI057607 frs-bus:Original frs-core:CostValuation frs-core:ListedExchangeTraded 2021-12-31 NI057607 frs-bus:Original frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-03-31 NI057607 frs-bus:Original frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-03-31 NI057607 frs-bus:Original frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-03-31 NI057607 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-03-31 NI057607 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-03-31 NI057607 frs-bus:Original frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-03-31 NI057607 frs-bus:Original frs-core:CostValuation frs-core:ListedExchangeTraded 2023-03-31 NI057607 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 NI057607 frs-bus:Original frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 NI057607 frs-bus:Original frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 NI057607 frs-bus:Original frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 NI057607 frs-bus:Original frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 NI057607 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-03-31 NI057607 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 NI057607 frs-bus:Original frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 NI057607 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 NI057607 frs-bus:Original frs-core:UnlistedNon-exchangeTraded 2023-03-31 NI057607 frs-bus:Original frs-core:UnlistedNon-exchangeTraded 2021-12-31 NI057607 frs-bus:Original frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-12-31 NI057607 frs-bus:Original frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 NI057607 frs-bus:Original frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 NI057607 frs-bus:Original frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 NI057607 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 NI057607 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 NI057607 frs-bus:Original frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 NI057607 frs-bus:Original frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-03-31 NI057607 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 NI057607 frs-bus:Original frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 NI057607 frs-bus:Original frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 NI057607 frs-bus:Original frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 NI057607 frs-bus:Original frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 NI057607 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-03-31 NI057607 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 NI057607 frs-bus:Original frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 NI057607 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 NI057607 frs-bus:Original dpl-frs:CostSales 2022-01-01 2023-03-31 NI057607 frs-bus:Original dpl-frs:CostSales 2021-12-31 NI057607 frs-bus:Original dpl-frs:CostSales 2023-03-31 NI057607 frs-bus:Original dpl-frs:DistributionCosts 2022-01-01 2023-03-31 NI057607 frs-bus:Original dpl-frs:AdministrativeExpenses 2022-01-01 2023-03-31 NI057607 frs-bus:Original frs-bus:Director1 2022-01-01 2023-03-31 NI057607 frs-bus:Original frs-bus:Director1 2021-12-31 NI057607 frs-bus:Original frs-bus:Director1 2023-03-31 NI057607 frs-bus:Original frs-bus:Director2 2022-01-01 2023-03-31 NI057607 frs-bus:Original frs-bus:Director2 2021-12-31 NI057607 frs-bus:Original frs-bus:Director2 2023-03-31 NI057607 frs-bus:Original frs-bus:Director3 2022-01-01 2023-03-31 NI057607 frs-bus:Original frs-bus:Director3 2021-12-31 NI057607 frs-bus:Original frs-bus:Director3 2023-03-31 NI057607 frs-bus:Original 1 2022-01-01 2023-03-31 NI057607 frs-bus:Original frs-core:CurrentFinancialInstruments 1 2023-03-31 NI057607 frs-bus:Original frs-core:Non-currentFinancialInstruments 1 2023-03-31 NI057607 frs-bus:Original 2 2022-01-01 2023-03-31 NI057607 frs-bus:Original frs-core:CurrentFinancialInstruments 2 2023-03-31 NI057607 frs-bus:Original frs-core:Non-currentFinancialInstruments 2 2023-03-31 NI057607 frs-bus:Original 3 2022-01-01 2023-03-31 NI057607 frs-bus:Original frs-core:CurrentFinancialInstruments 3 2023-03-31 NI057607 frs-bus:Original frs-core:Non-currentFinancialInstruments 3 2023-03-31 NI057607 frs-bus:Original 4 2022-01-01 2023-03-31 NI057607 frs-bus:Original frs-core:CurrentFinancialInstruments 4 2023-03-31 NI057607 frs-bus:Original frs-core:Non-currentFinancialInstruments 4 2023-03-31 NI057607 frs-bus:Original 5 2022-01-01 2023-03-31 NI057607 frs-bus:Original frs-core:CurrentFinancialInstruments 5 2023-03-31 NI057607 frs-bus:Original frs-core:Non-currentFinancialInstruments 5 2023-03-31 NI057607 frs-bus:Original 6 2022-01-01 2023-03-31 NI057607 frs-bus:Original frs-core:CurrentFinancialInstruments 6 2023-03-31 NI057607 frs-bus:Original frs-core:Non-currentFinancialInstruments 6 2023-03-31 NI057607 frs-bus:Original 7 2022-01-01 2023-03-31 NI057607 frs-bus:Original frs-core:CurrentFinancialInstruments 7 2023-03-31 NI057607 frs-bus:Original frs-core:Non-currentFinancialInstruments 7 2023-03-31 NI057607 frs-bus:Original 8 2022-01-01 2023-03-31 NI057607 frs-bus:Original frs-core:CurrentFinancialInstruments 8 2023-03-31 NI057607 frs-bus:Original frs-core:Non-currentFinancialInstruments 8 2023-03-31 NI057607 frs-bus:Original 9 2022-01-01 2023-03-31 NI057607 frs-bus:Original frs-core:CurrentFinancialInstruments 9 2023-03-31 NI057607 frs-bus:Original frs-core:Non-currentFinancialInstruments 9 2023-03-31 NI057607 frs-bus:Original 10 2022-01-01 2023-03-31 NI057607 frs-bus:Original frs-core:CurrentFinancialInstruments 10 2023-03-31 NI057607 frs-bus:Original frs-core:Non-currentFinancialInstruments 10 2023-03-31 NI057607 frs-bus:Original 11 2022-01-01 2023-03-31 NI057607 frs-bus:Original frs-core:CurrentFinancialInstruments 11 2023-03-31 NI057607 frs-bus:Original frs-core:Non-currentFinancialInstruments 11 2023-03-31 NI057607 frs-bus:Original 12 2022-01-01 2023-03-31 NI057607 frs-bus:Original frs-core:CurrentFinancialInstruments 12 2023-03-31 NI057607 frs-bus:Original frs-core:Non-currentFinancialInstruments 12 2023-03-31 NI057607 frs-bus:Original 13 2022-01-01 2023-03-31 NI057607 frs-bus:Original frs-core:CurrentFinancialInstruments 13 2023-03-31 NI057607 frs-bus:Original frs-core:Non-currentFinancialInstruments 13 2023-03-31 NI057607 frs-bus:Original 14 2022-01-01 2023-03-31 NI057607 frs-bus:Original frs-core:CurrentFinancialInstruments 14 2023-03-31 NI057607 frs-bus:Original frs-core:Non-currentFinancialInstruments 14 2023-03-31 NI057607 frs-bus:Original 15 2022-01-01 2023-03-31 NI057607 frs-bus:Original frs-core:CurrentFinancialInstruments 15 2023-03-31 NI057607 frs-bus:Original frs-core:Non-currentFinancialInstruments 15 2023-03-31 NI057607 frs-bus:Original 16 2022-01-01 2023-03-31 NI057607 frs-bus:Original frs-core:CurrentFinancialInstruments 16 2023-03-31 NI057607 frs-bus:Original frs-core:Non-currentFinancialInstruments 16 2023-03-31 NI057607 frs-bus:Original 17 2022-01-01 2023-03-31 NI057607 frs-bus:Original frs-core:CurrentFinancialInstruments 17 2023-03-31 NI057607 frs-bus:Original frs-core:Non-currentFinancialInstruments 17 2023-03-31 NI057607 frs-bus:Original 18 2022-01-01 2023-03-31 NI057607 frs-bus:Original frs-core:CurrentFinancialInstruments 18 2023-03-31 NI057607 frs-bus:Original frs-core:Non-currentFinancialInstruments 18 2023-03-31 NI057607 frs-bus:Original 19 2022-01-01 2023-03-31 NI057607 frs-bus:Original frs-core:CurrentFinancialInstruments 19 2023-03-31 NI057607 frs-bus:Original frs-core:Non-currentFinancialInstruments 19 2023-03-31 NI057607 frs-bus:Original 20 2022-01-01 2023-03-31 NI057607 frs-bus:Original frs-core:CurrentFinancialInstruments 20 2023-03-31 NI057607 frs-bus:Original frs-core:Non-currentFinancialInstruments 20 2023-03-31 NI057607 frs-bus:Original dpl-frs:Item1 2022-01-01 2023-03-31 NI057607 frs-bus:Original dpl-frs:Item1 2021-12-31 NI057607 frs-bus:Original dpl-frs:Item1 2023-03-31 NI057607 frs-bus:Original dpl-frs:CostSales dpl-frs:Item1 2022-01-01 2023-03-31 NI057607 frs-bus:Original dpl-frs:CostSales dpl-frs:Item1 2021-12-31 NI057607 frs-bus:Original dpl-frs:CostSales dpl-frs:Item1 2023-03-31 NI057607 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item1 2022-01-01 2023-03-31 NI057607 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-01-01 2023-03-31 NI057607 frs-bus:Original dpl-frs:Item2 2022-01-01 2023-03-31 NI057607 frs-bus:Original dpl-frs:Item2 2021-12-31 NI057607 frs-bus:Original dpl-frs:Item2 2023-03-31 NI057607 frs-bus:Original dpl-frs:CostSales dpl-frs:Item2 2022-01-01 2023-03-31 NI057607 frs-bus:Original dpl-frs:CostSales dpl-frs:Item2 2021-12-31 NI057607 frs-bus:Original dpl-frs:CostSales dpl-frs:Item2 2023-03-31 NI057607 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item2 2022-01-01 2023-03-31 NI057607 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-01-01 2023-03-31 NI057607 frs-bus:Original dpl-frs:Item3 2022-01-01 2023-03-31 NI057607 frs-bus:Original dpl-frs:Item3 2021-12-31 NI057607 frs-bus:Original dpl-frs:Item3 2023-03-31 NI057607 frs-bus:Original dpl-frs:CostSales dpl-frs:Item3 2022-01-01 2023-03-31 NI057607 frs-bus:Original dpl-frs:CostSales dpl-frs:Item3 2021-12-31 NI057607 frs-bus:Original dpl-frs:CostSales dpl-frs:Item3 2023-03-31 NI057607 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item3 2022-01-01 2023-03-31 NI057607 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-01-01 2023-03-31 NI057607 frs-bus:Original dpl-frs:Item4 2022-01-01 2023-03-31 NI057607 frs-bus:Original dpl-frs:Item4 2021-12-31 NI057607 frs-bus:Original dpl-frs:Item4 2023-03-31 NI057607 frs-bus:Original dpl-frs:CostSales dpl-frs:Item4 2022-01-01 2023-03-31 NI057607 frs-bus:Original dpl-frs:CostSales dpl-frs:Item4 2021-12-31 NI057607 frs-bus:Original dpl-frs:CostSales dpl-frs:Item4 2023-03-31 NI057607 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item4 2022-01-01 2023-03-31 NI057607 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-01-01 2023-03-31 NI057607 frs-bus:Original dpl-frs:Item5 2022-01-01 2023-03-31 NI057607 frs-bus:Original dpl-frs:Item5 2021-12-31 NI057607 frs-bus:Original dpl-frs:Item5 2023-03-31 NI057607 frs-bus:Original dpl-frs:CostSales dpl-frs:Item5 2022-01-01 2023-03-31 NI057607 frs-bus:Original dpl-frs:CostSales dpl-frs:Item5 2021-12-31 NI057607 frs-bus:Original dpl-frs:CostSales dpl-frs:Item5 2023-03-31 NI057607 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item5 2022-01-01 2023-03-31 NI057607 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-01-01 2023-03-31 NI057607 frs-bus:Original dpl-frs:Item6 2022-01-01 2023-03-31 NI057607 frs-bus:Original dpl-frs:Item6 2021-12-31 NI057607 frs-bus:Original dpl-frs:Item6 2023-03-31 NI057607 frs-bus:Original dpl-frs:CostSales dpl-frs:Item6 2022-01-01 2023-03-31 NI057607 frs-bus:Original dpl-frs:CostSales dpl-frs:Item6 2021-12-31 NI057607 frs-bus:Original dpl-frs:CostSales dpl-frs:Item6 2023-03-31 NI057607 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item6 2022-01-01 2023-03-31 NI057607 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-01-01 2023-03-31 NI057607 frs-bus:Original dpl-frs:Item7 2022-01-01 2023-03-31 NI057607 frs-bus:Original dpl-frs:Item7 2021-12-31 NI057607 frs-bus:Original dpl-frs:Item7 2023-03-31 NI057607 frs-bus:Original dpl-frs:CostSales dpl-frs:Item7 2022-01-01 2023-03-31 NI057607 frs-bus:Original dpl-frs:CostSales dpl-frs:Item7 2021-12-31 NI057607 frs-bus:Original dpl-frs:CostSales dpl-frs:Item7 2023-03-31 NI057607 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item7 2022-01-01 2023-03-31 NI057607 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-01-01 2023-03-31 NI057607 frs-bus:Original dpl-frs:Item8 2022-01-01 2023-03-31 NI057607 frs-bus:Original dpl-frs:Item8 2021-12-31 NI057607 frs-bus:Original dpl-frs:Item8 2023-03-31 NI057607 frs-bus:Original dpl-frs:CostSales dpl-frs:Item8 2022-01-01 2023-03-31 NI057607 frs-bus:Original dpl-frs:CostSales dpl-frs:Item8 2021-12-31 NI057607 frs-bus:Original dpl-frs:CostSales dpl-frs:Item8 2023-03-31 NI057607 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item8 2022-01-01 2023-03-31 NI057607 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-01-01 2023-03-31 NI057607 frs-bus:Original dpl-frs:Item9 2022-01-01 2023-03-31 NI057607 frs-bus:Original dpl-frs:Item9 2021-12-31 NI057607 frs-bus:Original dpl-frs:Item9 2023-03-31 NI057607 frs-bus:Original dpl-frs:CostSales dpl-frs:Item9 2022-01-01 2023-03-31 NI057607 frs-bus:Original dpl-frs:CostSales dpl-frs:Item9 2021-12-31 NI057607 frs-bus:Original dpl-frs:CostSales dpl-frs:Item9 2023-03-31 NI057607 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item9 2022-01-01 2023-03-31 NI057607 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-01-01 2023-03-31 NI057607 frs-bus:Original dpl-frs:Item10 2022-01-01 2023-03-31 NI057607 frs-bus:Original dpl-frs:Item10 2021-12-31 NI057607 frs-bus:Original dpl-frs:Item10 2023-03-31 NI057607 frs-bus:Original dpl-frs:CostSales dpl-frs:Item10 2022-01-01 2023-03-31 NI057607 frs-bus:Original dpl-frs:CostSales dpl-frs:Item10 2021-12-31 NI057607 frs-bus:Original dpl-frs:CostSales dpl-frs:Item10 2023-03-31 NI057607 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item10 2022-01-01 2023-03-31 NI057607 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-01-01 2023-03-31 NI057607 frs-bus:Original dpl-frs:Item11 2022-01-01 2023-03-31 NI057607 frs-bus:Original dpl-frs:Item11 2021-12-31 NI057607 frs-bus:Original dpl-frs:Item11 2023-03-31 NI057607 frs-bus:Original dpl-frs:CostSales dpl-frs:Item11 2022-01-01 2023-03-31 NI057607 frs-bus:Original dpl-frs:CostSales dpl-frs:Item11 2021-12-31 NI057607 frs-bus:Original dpl-frs:CostSales dpl-frs:Item11 2023-03-31 NI057607 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item11 2022-01-01 2023-03-31 NI057607 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-01-01 2023-03-31 NI057607 frs-bus:Original dpl-frs:Item12 2022-01-01 2023-03-31 NI057607 frs-bus:Original dpl-frs:Item12 2021-12-31 NI057607 frs-bus:Original dpl-frs:Item12 2023-03-31 NI057607 frs-bus:Original dpl-frs:CostSales dpl-frs:Item12 2022-01-01 2023-03-31 NI057607 frs-bus:Original dpl-frs:CostSales dpl-frs:Item12 2021-12-31 NI057607 frs-bus:Original dpl-frs:CostSales dpl-frs:Item12 2023-03-31 NI057607 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item12 2022-01-01 2023-03-31 NI057607 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-01-01 2023-03-31 NI057607 frs-bus:Original 1 2022-01-01 2023-03-31 NI057607 frs-bus:Original frs-countries:NorthernIreland 2022-01-01 2023-03-31 NI057607 frs-bus:Original frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-12-31 NI057607 frs-bus:Original frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2021-12-31 NI057607 frs-bus:Original frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2021-12-31 NI057607 frs-bus:Original frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-01-01 2021-12-31 NI057607 frs-bus:Original frs-core:AllSubsidiaries 2021-01-01 2021-12-31 NI057607 frs-bus:Original frs-core:KeyManagementPersonnel 2021-01-01 2021-12-31 NI057607 frs-bus:Original frs-core:EntitiesControlledByKeyManagementPersonnel 2021-01-01 2021-12-31 NI057607 frs-bus:Original frs-core:OtherRelatedParties 2021-01-01 2021-12-31 NI057607 2020-12-31 NI057607 2021-12-31 NI057607 2021-01-01 2021-12-31 NI057607 frs-bus:Original frs-core:CurrentFinancialInstruments 2021-12-31 NI057607 frs-bus:Original frs-core:CurrentFinancialInstruments 2021-01-01 2021-12-31 NI057607 frs-bus:Original frs-core:Non-currentFinancialInstruments 2021-12-31 NI057607 frs-bus:Original frs-core:Non-currentFinancialInstruments 2021-01-01 2021-12-31 NI057607 frs-bus:Original frs-core:CurrentFinancialInstruments 2021-01-01 2021-12-31 NI057607 frs-bus:Original frs-core:CurrentFinancialInstruments 2021-12-31 NI057607 frs-bus:Original frs-core:AfterOneYear 2021-01-01 2021-12-31 NI057607 frs-bus:Original frs-core:BetweenOneFiveYears 2021-01-01 2021-12-31 NI057607 frs-bus:Original frs-core:BetweenOneFiveYears 2021-12-31 NI057607 frs-bus:Original frs-core:ComputerEquipment 2021-12-31 NI057607 frs-bus:Original frs-core:ComputerEquipment 2021-01-01 2021-12-31 NI057607 frs-bus:Original frs-core:ComputerEquipment 2020-12-31 NI057607 frs-bus:Original frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-12-31 NI057607 frs-bus:Original frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-01-01 2021-12-31 NI057607 frs-bus:Original frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2020-12-31 NI057607 frs-bus:Original frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-12-31 NI057607 frs-bus:Original frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-01-01 2021-12-31 NI057607 frs-bus:Original frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2020-12-31 NI057607 frs-bus:Original frs-core:FurnitureFittings 2021-12-31 NI057607 frs-bus:Original frs-core:FurnitureFittings 2021-01-01 2021-12-31 NI057607 frs-bus:Original frs-core:FurnitureFittings 2020-12-31 NI057607 frs-bus:Original frs-core:NetGoodwill 2021-12-31 NI057607 frs-bus:Original frs-core:NetGoodwill 2021-01-01 2021-12-31 NI057607 frs-bus:Original frs-core:NetGoodwill 2020-12-31 NI057607 frs-bus:Original frs-core:InvestmentPropertyIncludedWithinPPE 2021-12-31 NI057607 frs-bus:Original frs-core:InvestmentPropertyIncludedWithinPPE 2021-01-01 2021-12-31 NI057607 frs-bus:Original frs-core:InvestmentPropertyIncludedWithinPPE 2020-12-31 NI057607 frs-bus:Original frs-core:LandBuildings 2021-12-31 NI057607 frs-bus:Original frs-core:LandBuildings 2021-01-01 2021-12-31 NI057607 frs-bus:Original frs-core:LandBuildings 2020-12-31 NI057607 frs-bus:Original frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-12-31 NI057607 frs-bus:Original frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-01-01 2021-12-31 NI057607 frs-bus:Original frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2020-12-31 NI057607 frs-bus:Original frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-12-31 NI057607 frs-bus:Original frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-01-01 2021-12-31 NI057607 frs-bus:Original frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2020-12-31 NI057607 frs-bus:Original frs-core:MoreThanFiveYears 2021-01-01 2021-12-31 NI057607 frs-bus:Original frs-core:MoreThanFiveYears 2021-12-31 NI057607 frs-bus:Original frs-core:MotorVehicles 2021-12-31 NI057607 frs-bus:Original frs-core:MotorVehicles 2021-01-01 2021-12-31 NI057607 frs-bus:Original frs-core:MotorVehicles 2020-12-31 NI057607 frs-bus:Original frs-core:OtherResidualIntangibleAssets 2021-12-31 NI057607 frs-bus:Original frs-core:OtherResidualIntangibleAssets 2021-01-01 2021-12-31 NI057607 frs-bus:Original frs-core:OtherResidualIntangibleAssets 2020-12-31 NI057607 frs-bus:Original frs-core:PlantMachinery 2021-12-31 NI057607 frs-bus:Original frs-core:PlantMachinery 2021-01-01 2021-12-31 NI057607 frs-bus:Original frs-core:PlantMachinery 2020-12-31 NI057607 frs-bus:Original frs-core:Secured 2021-12-31 NI057607 frs-bus:Original frs-core:Unsecured 2021-12-31 NI057607 frs-bus:Original frs-core:WithinOneYear 2021-01-01 2021-12-31 NI057607 frs-bus:Original frs-core:WithinOneYear 2021-12-31 NI057607 frs-bus:Original frs-core:CapitalRedemptionReserve 2021-01-01 2021-12-31 NI057607 frs-bus:Original frs-core:CapitalRedemptionReserve 2020-12-31 NI057607 frs-bus:Original frs-core:CapitalRedemptionReserve 2021-12-31 NI057607 frs-bus:Original frs-core:OtherReservesSubtotal 2021-01-01 2021-12-31 NI057607 frs-bus:Original frs-core:OtherReservesSubtotal 2020-12-31 NI057607 frs-bus:Original frs-core:OtherReservesSubtotal 2021-12-31 NI057607 frs-bus:Original frs-core:RevaluationReserve 2021-01-01 2021-12-31 NI057607 frs-bus:Original frs-core:RevaluationReserve 2020-12-31 NI057607 frs-bus:Original frs-core:RevaluationReserve 2021-12-31 NI057607 frs-bus:Original frs-core:SharePremium 2021-01-01 2021-12-31 NI057607 frs-bus:Original frs-core:SharePremium 2020-12-31 NI057607 frs-bus:Original frs-core:SharePremium 2021-12-31 NI057607 frs-bus:Original frs-core:ShareCapital 2021-01-01 2021-12-31 NI057607 frs-bus:Original frs-core:ShareCapital 2020-12-31 NI057607 frs-bus:Original frs-core:ShareCapital 2021-12-31 NI057607 frs-bus:Original frs-core:RetainedEarningsAccumulatedLosses 2021-01-01 2021-12-31 NI057607 frs-bus:Original frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2020-12-31 NI057607 frs-bus:Original frs-core:RetainedEarningsAccumulatedLosses 2021-12-31 NI057607 frs-bus:Original frs-core:RetainedEarningsAccumulatedLosses 2020-12-31 NI057607 frs-bus:Original frs-core:RetainedEarningsAccumulatedLosses 2021-12-31 NI057607 frs-bus:Original frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2020-12-31 NI057607 frs-bus:Original frs-countries:UnitedKingdom 2021-01-01 2021-12-31 NI057607 frs-bus:Original frs-countries:Europe 2021-01-01 2021-12-31 NI057607 frs-bus:Original frs-countries:NorthAmerica 2021-01-01 2021-12-31 NI057607 frs-bus:Original frs-countries:SouthAmerica 2021-01-01 2021-12-31 NI057607 frs-bus:Original frs-countries:Asia 2021-01-01 2021-12-31 NI057607 frs-bus:Original frs-countries:RestWorldOutsideUK 2021-01-01 2021-12-31 NI057607 frs-bus:Original frs-bus:HighestPaidDirector 2021-01-01 2021-12-31 NI057607 frs-bus:Original frs-bus:PrivateLimitedCompanyLtd 2021-01-01 2021-12-31 NI057607 frs-bus:Original frs-bus:CompanyLimitedByGuarantee 2021-01-01 2021-12-31 NI057607 frs-bus:Original frs-bus:LimitedLiabilityPartnershipLLP 2021-01-01 2021-12-31 NI057607 frs-bus:Original frs-bus:LimitedLiabilityPartnershipsSORP 2021-01-01 2021-12-31 NI057607 frs-bus:Original frs-bus:FullAccounts 2021-01-01 2021-12-31 NI057607 frs-bus:Original frs-bus:FilletedAccounts 2021-01-01 2021-12-31 NI057607 frs-bus:Original frs-bus:AbridgedAccounts 2021-01-01 2021-12-31 NI057607 frs-bus:Original frs-bus:FRS102 2021-01-01 2021-12-31 NI057607 frs-bus:Original frs-bus:MediumEntities 2021-01-01 2021-12-31 NI057607 frs-bus:Original frs-bus:SmallEntities 2021-01-01 2021-12-31 NI057607 frs-bus:Original frs-bus:EntityHasNeverTraded 2021-01-01 2021-12-31 NI057607 frs-bus:Original frs-bus:EntityNoLongerTradingButTradedInPast 2021-01-01 2021-12-31 NI057607 frs-bus:Original frs-bus:Audited 2021-01-01 2021-12-31 NI057607 frs-bus:Original frs-bus:AuditExempt-NoAccountantsReport 2021-01-01 2021-12-31 NI057607 frs-bus:Original frs-bus:AuditExemptWithAccountantsReport 2021-01-01 2021-12-31 NI057607 frs-bus:Original frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-01-01 2021-12-31 NI057607 frs-bus:Original frs-bus:LargeCompaniesRegimeForAccounts 2021-01-01 2021-12-31 NI057607 frs-bus:Original frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-01-01 2021-12-31 NI057607 frs-bus:Original frs-bus:SmallCompaniesRegimeForAccounts 2021-01-01 2021-12-31 NI057607 frs-bus:Original frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-01-01 2021-12-31 NI057607 frs-bus:Original frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-01-01 2021-12-31 NI057607 frs-bus:Original frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-01-01 2021-12-31 NI057607 frs-bus:Original frs-bus:OrdinaryShareClass1 2021-01-01 2021-12-31 NI057607 frs-bus:Original frs-bus:OrdinaryShareClass1 2020-12-31 NI057607 frs-bus:Original frs-bus:OrdinaryShareClass1 2021-12-31 NI057607 frs-bus:Original frs-bus:OrdinaryShareClass2 2021-01-01 2021-12-31 NI057607 frs-bus:Original frs-bus:OrdinaryShareClass2 2020-12-31 NI057607 frs-bus:Original frs-bus:OrdinaryShareClass2 2021-12-31 NI057607 frs-bus:Original frs-bus:OrdinaryShareClass3 2021-01-01 2021-12-31 NI057607 frs-bus:Original frs-bus:OrdinaryShareClass3 2020-12-31 NI057607 frs-bus:Original frs-bus:OrdinaryShareClass3 2021-12-31 NI057607 frs-bus:Original frs-bus:OrdinaryShareClass4 2021-01-01 2021-12-31 NI057607 frs-bus:Original frs-bus:OrdinaryShareClass4 2020-12-31 NI057607 frs-bus:Original frs-bus:OrdinaryShareClass4 2021-12-31 NI057607 frs-bus:Original frs-bus:OrdinaryShareClass5 2021-01-01 2021-12-31 NI057607 frs-bus:Original frs-bus:OrdinaryShareClass5 2020-12-31 NI057607 frs-bus:Original frs-bus:OrdinaryShareClass5 2021-12-31 NI057607 frs-bus:Original frs-bus:PreferenceShareClass1 2021-01-01 2021-12-31 NI057607 frs-bus:Original frs-bus:PreferenceShareClass1 2020-12-31 NI057607 frs-bus:Original frs-bus:PreferenceShareClass1 2021-12-31 NI057607 frs-bus:Original frs-bus:PreferenceShareClass2 2021-01-01 2021-12-31 NI057607 frs-bus:Original frs-bus:PreferenceShareClass2 2020-12-31 NI057607 frs-bus:Original frs-bus:PreferenceShareClass2 2021-12-31 NI057607 frs-bus:Original frs-bus:PreferenceShareClass3 2021-01-01 2021-12-31 NI057607 frs-bus:Original frs-bus:PreferenceShareClass3 2020-12-31 NI057607 frs-bus:Original frs-bus:PreferenceShareClass3 2021-12-31 NI057607 frs-bus:Original frs-bus:PreferenceShareClass4 2021-01-01 2021-12-31 NI057607 frs-bus:Original frs-bus:PreferenceShareClass4 2020-12-31 NI057607 frs-bus:Original frs-bus:PreferenceShareClass4 2021-12-31 NI057607 frs-bus:Original frs-bus:PreferenceShareClass5 2021-01-01 2021-12-31 NI057607 frs-bus:Original frs-bus:PreferenceShareClass5 2020-12-31 NI057607 frs-bus:Original frs-bus:PreferenceShareClass5 2021-12-31 NI057607 frs-bus:Original 1 2021-01-01 2021-12-31 NI057607 frs-bus:Original 1 2021-12-31 NI057607 frs-bus:Original 1 2021-01-01 2021-12-31 NI057607 frs-bus:Original frs-core:LeasedAssets 2021-01-01 2021-12-31 NI057607 frs-bus:Original frs-core:OwnedAssets 2021-01-01 2021-12-31 NI057607 frs-bus:Original frs-core:CurrencyRisk 2021-01-01 2021-12-31 NI057607 frs-bus:Original frs-core:MarketRisk 2021-01-01 2021-12-31 NI057607 frs-bus:Original frs-core:InterestRateRisk 2021-01-01 2021-12-31 NI057607 frs-bus:Original frs-core:DeferredTaxation 2021-01-01 2021-12-31 NI057607 frs-bus:Original frs-core:DeferredTaxation 2020-12-31 NI057607 frs-bus:Original frs-core:DeferredTaxation 2021-12-31 NI057607 frs-bus:Original frs-core:OtherProvisionsContingentLiabilities 2021-01-01 2021-12-31 NI057607 frs-bus:Original frs-core:OtherProvisionsContingentLiabilities 2020-12-31 NI057607 frs-bus:Original frs-core:OtherProvisionsContingentLiabilities 2021-12-31 NI057607 frs-bus:Original frs-core:ProvisionsDeferredTax 2021-12-31 NI057607 frs-bus:Original frs-core:OtherDeferredTax 2021-12-31 NI057607 frs-bus:Original frs-core:AcceleratedTaxDepreciationDeferredTax 2021-12-31 NI057607 frs-bus:Original frs-core:TaxLossesCarry-forwardsDeferredTax 2021-12-31 NI057607 frs-bus:Original frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2021-12-31 NI057607 frs-bus:Original frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-01-01 2021-12-31 NI057607 frs-bus:Original frs-core:FurtherSpecificReserve1ComponentTotalEquity 2020-12-31 NI057607 frs-bus:Original frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-12-31 NI057607 frs-bus:Original frs-core:Provisions 2021-01-01 2021-12-31 NI057607 frs-bus:Original frs-core:Provisions 2020-12-31 NI057607 frs-bus:Original frs-core:Provisions 2021-12-31 NI057607 frs-bus:Original frs-core:Provisions 2021-01-01 2021-12-31 NI057607 frs-bus:Original frs-core:Provisions 2020-12-31 NI057607 frs-bus:Original frs-core:Provisions 2021-12-31 NI057607 frs-bus:Original frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2021-12-31 NI057607 frs-bus:Original frs-core:RevaluationInvestmentPropertyDeferredTax 2021-12-31 NI057607 frs-bus:Original frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2021-12-31 NI057607 frs-bus:Original frs-core:OtherPost-employmentBenefitsDeferredTax 2021-12-31 NI057607 frs-bus:Original frs-core:Share-basedPaymentsDeferredTax 2021-12-31 NI057607 frs-bus:Original frs-core:TaxCreditsDeferredTax 2021-12-31 NI057607 frs-bus:Original frs-core:CostValuation 2020-12-31 NI057607 frs-bus:Original frs-core:AdditionsToInvestments 2021-12-31 NI057607 frs-bus:Original frs-core:DisposalsRepaymentsInvestments 2021-12-31 NI057607 frs-bus:Original frs-core:RevaluationsIncreaseDecreaseInInvestments 2021-12-31 NI057607 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2021-12-31 NI057607 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2021-12-31 NI057607 frs-bus:Original frs-core:OtherIncreaseDecreaseInInvestments 2021-12-31 NI057607 frs-bus:Original frs-core:CostValuation 2021-12-31 NI057607 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments 2020-12-31 NI057607 frs-bus:Original frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2021-12-31 NI057607 frs-bus:Original frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2021-12-31 NI057607 frs-bus:Original frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2021-12-31 NI057607 frs-bus:Original frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2021-12-31 NI057607 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2021-12-31 NI057607 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2021-12-31 NI057607 frs-bus:Original frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2021-12-31 NI057607 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments 2021-12-31 NI057607 frs-bus:Original frs-core:ListedExchangeTraded 2021-12-31 NI057607 frs-bus:Original frs-core:ListedExchangeTraded 2020-12-31 NI057607 frs-bus:Original frs-core:CostValuation frs-core:ListedExchangeTraded 2020-12-31 NI057607 frs-bus:Original frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2021-12-31 NI057607 frs-bus:Original frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2021-12-31 NI057607 frs-bus:Original frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-12-31 NI057607 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2021-12-31 NI057607 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-12-31 NI057607 frs-bus:Original frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-12-31 NI057607 frs-bus:Original frs-core:CostValuation frs-core:ListedExchangeTraded 2021-12-31 NI057607 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2020-12-31 NI057607 frs-bus:Original frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 NI057607 frs-bus:Original frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 NI057607 frs-bus:Original frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 NI057607 frs-bus:Original frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 NI057607 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2021-12-31 NI057607 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 NI057607 frs-bus:Original frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 NI057607 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 NI057607 frs-bus:Original frs-core:UnlistedNon-exchangeTraded 2021-12-31 NI057607 frs-bus:Original frs-core:UnlistedNon-exchangeTraded 2020-12-31 NI057607 frs-bus:Original frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2020-12-31 NI057607 frs-bus:Original frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 NI057607 frs-bus:Original frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 NI057607 frs-bus:Original frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 NI057607 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 NI057607 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 NI057607 frs-bus:Original frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 NI057607 frs-bus:Original frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-12-31 NI057607 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2020-12-31 NI057607 frs-bus:Original frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 NI057607 frs-bus:Original frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 NI057607 frs-bus:Original frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 NI057607 frs-bus:Original frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 NI057607 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2021-12-31 NI057607 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 NI057607 frs-bus:Original frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 NI057607 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 NI057607 frs-bus:Original dpl-frs:CostSales 2021-01-01 2021-12-31 NI057607 frs-bus:Original dpl-frs:CostSales 2020-12-31 NI057607 frs-bus:Original dpl-frs:CostSales 2021-12-31 NI057607 frs-bus:Original dpl-frs:DistributionCosts 2021-01-01 2021-12-31 NI057607 frs-bus:Original dpl-frs:AdministrativeExpenses 2021-01-01 2021-12-31 NI057607 frs-bus:Original frs-bus:Director1 2021-01-01 2021-12-31 NI057607 frs-bus:Original frs-bus:Director1 2020-12-31 NI057607 frs-bus:Original frs-bus:Director1 2021-12-31 NI057607 frs-bus:Original frs-bus:Director2 2021-01-01 2021-12-31 NI057607 frs-bus:Original frs-bus:Director2 2020-12-31 NI057607 frs-bus:Original frs-bus:Director2 2021-12-31 NI057607 frs-bus:Original frs-bus:Director3 2021-01-01 2021-12-31 NI057607 frs-bus:Original frs-bus:Director3 2020-12-31 NI057607 frs-bus:Original frs-bus:Director3 2021-12-31 NI057607 frs-bus:Original 1 2021-01-01 2021-12-31 NI057607 frs-bus:Original frs-core:CurrentFinancialInstruments 1 2021-12-31 NI057607 frs-bus:Original frs-core:Non-currentFinancialInstruments 1 2021-12-31 NI057607 frs-bus:Original 2 2021-01-01 2021-12-31 NI057607 frs-bus:Original frs-core:CurrentFinancialInstruments 2 2021-12-31 NI057607 frs-bus:Original frs-core:Non-currentFinancialInstruments 2 2021-12-31 NI057607 frs-bus:Original 3 2021-01-01 2021-12-31 NI057607 frs-bus:Original frs-core:CurrentFinancialInstruments 3 2021-12-31 NI057607 frs-bus:Original frs-core:Non-currentFinancialInstruments 3 2021-12-31 NI057607 frs-bus:Original 4 2021-01-01 2021-12-31 NI057607 frs-bus:Original frs-core:CurrentFinancialInstruments 4 2021-12-31 NI057607 frs-bus:Original frs-core:Non-currentFinancialInstruments 4 2021-12-31 NI057607 frs-bus:Original 5 2021-01-01 2021-12-31 NI057607 frs-bus:Original frs-core:CurrentFinancialInstruments 5 2021-12-31 NI057607 frs-bus:Original frs-core:Non-currentFinancialInstruments 5 2021-12-31 NI057607 frs-bus:Original 6 2021-01-01 2021-12-31 NI057607 frs-bus:Original frs-core:CurrentFinancialInstruments 6 2021-12-31 NI057607 frs-bus:Original frs-core:Non-currentFinancialInstruments 6 2021-12-31 NI057607 frs-bus:Original 7 2021-01-01 2021-12-31 NI057607 frs-bus:Original frs-core:CurrentFinancialInstruments 7 2021-12-31 NI057607 frs-bus:Original frs-core:Non-currentFinancialInstruments 7 2021-12-31 NI057607 frs-bus:Original 8 2021-01-01 2021-12-31 NI057607 frs-bus:Original frs-core:CurrentFinancialInstruments 8 2021-12-31 NI057607 frs-bus:Original frs-core:Non-currentFinancialInstruments 8 2021-12-31 NI057607 frs-bus:Original 9 2021-01-01 2021-12-31 NI057607 frs-bus:Original frs-core:CurrentFinancialInstruments 9 2021-12-31 NI057607 frs-bus:Original frs-core:Non-currentFinancialInstruments 9 2021-12-31 NI057607 frs-bus:Original 10 2021-01-01 2021-12-31 NI057607 frs-bus:Original frs-core:CurrentFinancialInstruments 10 2021-12-31 NI057607 frs-bus:Original frs-core:Non-currentFinancialInstruments 10 2021-12-31 NI057607 frs-bus:Original 11 2021-01-01 2021-12-31 NI057607 frs-bus:Original frs-core:CurrentFinancialInstruments 11 2021-12-31 NI057607 frs-bus:Original frs-core:Non-currentFinancialInstruments 11 2021-12-31 NI057607 frs-bus:Original 12 2021-01-01 2021-12-31 NI057607 frs-bus:Original frs-core:CurrentFinancialInstruments 12 2021-12-31 NI057607 frs-bus:Original frs-core:Non-currentFinancialInstruments 12 2021-12-31 NI057607 frs-bus:Original 13 2021-01-01 2021-12-31 NI057607 frs-bus:Original frs-core:CurrentFinancialInstruments 13 2021-12-31 NI057607 frs-bus:Original frs-core:Non-currentFinancialInstruments 13 2021-12-31 NI057607 frs-bus:Original 14 2021-01-01 2021-12-31 NI057607 frs-bus:Original frs-core:CurrentFinancialInstruments 14 2021-12-31 NI057607 frs-bus:Original frs-core:Non-currentFinancialInstruments 14 2021-12-31 NI057607 frs-bus:Original 15 2021-01-01 2021-12-31 NI057607 frs-bus:Original frs-core:CurrentFinancialInstruments 15 2021-12-31 NI057607 frs-bus:Original frs-core:Non-currentFinancialInstruments 15 2021-12-31 NI057607 frs-bus:Original 16 2021-01-01 2021-12-31 NI057607 frs-bus:Original frs-core:CurrentFinancialInstruments 16 2021-12-31 NI057607 frs-bus:Original frs-core:Non-currentFinancialInstruments 16 2021-12-31 NI057607 frs-bus:Original 17 2021-01-01 2021-12-31 NI057607 frs-bus:Original frs-core:CurrentFinancialInstruments 17 2021-12-31 NI057607 frs-bus:Original frs-core:Non-currentFinancialInstruments 17 2021-12-31 NI057607 frs-bus:Original 18 2021-01-01 2021-12-31 NI057607 frs-bus:Original frs-core:CurrentFinancialInstruments 18 2021-12-31 NI057607 frs-bus:Original frs-core:Non-currentFinancialInstruments 18 2021-12-31 NI057607 frs-bus:Original 19 2021-01-01 2021-12-31 NI057607 frs-bus:Original frs-core:CurrentFinancialInstruments 19 2021-12-31 NI057607 frs-bus:Original frs-core:Non-currentFinancialInstruments 19 2021-12-31 NI057607 frs-bus:Original 20 2021-01-01 2021-12-31 NI057607 frs-bus:Original frs-core:CurrentFinancialInstruments 20 2021-12-31 NI057607 frs-bus:Original frs-core:Non-currentFinancialInstruments 20 2021-12-31 NI057607 frs-bus:Original dpl-frs:Item1 2021-01-01 2021-12-31 NI057607 frs-bus:Original dpl-frs:Item1 2020-12-31 NI057607 frs-bus:Original dpl-frs:Item1 2021-12-31 NI057607 frs-bus:Original dpl-frs:CostSales dpl-frs:Item1 2021-01-01 2021-12-31 NI057607 frs-bus:Original dpl-frs:CostSales dpl-frs:Item1 2020-12-31 NI057607 frs-bus:Original dpl-frs:CostSales dpl-frs:Item1 2021-12-31 NI057607 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item1 2021-01-01 2021-12-31 NI057607 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-01-01 2021-12-31 NI057607 frs-bus:Original dpl-frs:Item2 2021-01-01 2021-12-31 NI057607 frs-bus:Original dpl-frs:Item2 2020-12-31 NI057607 frs-bus:Original dpl-frs:Item2 2021-12-31 NI057607 frs-bus:Original dpl-frs:CostSales dpl-frs:Item2 2021-01-01 2021-12-31 NI057607 frs-bus:Original dpl-frs:CostSales dpl-frs:Item2 2020-12-31 NI057607 frs-bus:Original dpl-frs:CostSales dpl-frs:Item2 2021-12-31 NI057607 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item2 2021-01-01 2021-12-31 NI057607 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-01-01 2021-12-31 NI057607 frs-bus:Original dpl-frs:Item3 2021-01-01 2021-12-31 NI057607 frs-bus:Original dpl-frs:Item3 2020-12-31 NI057607 frs-bus:Original dpl-frs:Item3 2021-12-31 NI057607 frs-bus:Original dpl-frs:CostSales dpl-frs:Item3 2021-01-01 2021-12-31 NI057607 frs-bus:Original dpl-frs:CostSales dpl-frs:Item3 2020-12-31 NI057607 frs-bus:Original dpl-frs:CostSales dpl-frs:Item3 2021-12-31 NI057607 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item3 2021-01-01 2021-12-31 NI057607 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-01-01 2021-12-31 NI057607 frs-bus:Original dpl-frs:Item4 2021-01-01 2021-12-31 NI057607 frs-bus:Original dpl-frs:Item4 2020-12-31 NI057607 frs-bus:Original dpl-frs:Item4 2021-12-31 NI057607 frs-bus:Original dpl-frs:CostSales dpl-frs:Item4 2021-01-01 2021-12-31 NI057607 frs-bus:Original dpl-frs:CostSales dpl-frs:Item4 2020-12-31 NI057607 frs-bus:Original dpl-frs:CostSales dpl-frs:Item4 2021-12-31 NI057607 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item4 2021-01-01 2021-12-31 NI057607 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-01-01 2021-12-31 NI057607 frs-bus:Original dpl-frs:Item5 2021-01-01 2021-12-31 NI057607 frs-bus:Original dpl-frs:Item5 2020-12-31 NI057607 frs-bus:Original dpl-frs:Item5 2021-12-31 NI057607 frs-bus:Original dpl-frs:CostSales dpl-frs:Item5 2021-01-01 2021-12-31 NI057607 frs-bus:Original dpl-frs:CostSales dpl-frs:Item5 2020-12-31 NI057607 frs-bus:Original dpl-frs:CostSales dpl-frs:Item5 2021-12-31 NI057607 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item5 2021-01-01 2021-12-31 NI057607 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-01-01 2021-12-31 NI057607 frs-bus:Original dpl-frs:Item6 2021-01-01 2021-12-31 NI057607 frs-bus:Original dpl-frs:Item6 2020-12-31 NI057607 frs-bus:Original dpl-frs:Item6 2021-12-31 NI057607 frs-bus:Original dpl-frs:CostSales dpl-frs:Item6 2021-01-01 2021-12-31 NI057607 frs-bus:Original dpl-frs:CostSales dpl-frs:Item6 2020-12-31 NI057607 frs-bus:Original dpl-frs:CostSales dpl-frs:Item6 2021-12-31 NI057607 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item6 2021-01-01 2021-12-31 NI057607 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-01-01 2021-12-31 NI057607 frs-bus:Original dpl-frs:Item7 2021-01-01 2021-12-31 NI057607 frs-bus:Original dpl-frs:Item7 2020-12-31 NI057607 frs-bus:Original dpl-frs:Item7 2021-12-31 NI057607 frs-bus:Original dpl-frs:CostSales dpl-frs:Item7 2021-01-01 2021-12-31 NI057607 frs-bus:Original dpl-frs:CostSales dpl-frs:Item7 2020-12-31 NI057607 frs-bus:Original dpl-frs:CostSales dpl-frs:Item7 2021-12-31 NI057607 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item7 2021-01-01 2021-12-31 NI057607 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-01-01 2021-12-31 NI057607 frs-bus:Original dpl-frs:Item8 2021-01-01 2021-12-31 NI057607 frs-bus:Original dpl-frs:Item8 2020-12-31 NI057607 frs-bus:Original dpl-frs:Item8 2021-12-31 NI057607 frs-bus:Original dpl-frs:CostSales dpl-frs:Item8 2021-01-01 2021-12-31 NI057607 frs-bus:Original dpl-frs:CostSales dpl-frs:Item8 2020-12-31 NI057607 frs-bus:Original dpl-frs:CostSales dpl-frs:Item8 2021-12-31 NI057607 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item8 2021-01-01 2021-12-31 NI057607 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-01-01 2021-12-31 NI057607 frs-bus:Original dpl-frs:Item9 2021-01-01 2021-12-31 NI057607 frs-bus:Original dpl-frs:Item9 2020-12-31 NI057607 frs-bus:Original dpl-frs:Item9 2021-12-31 NI057607 frs-bus:Original dpl-frs:CostSales dpl-frs:Item9 2021-01-01 2021-12-31 NI057607 frs-bus:Original dpl-frs:CostSales dpl-frs:Item9 2020-12-31 NI057607 frs-bus:Original dpl-frs:CostSales dpl-frs:Item9 2021-12-31 NI057607 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item9 2021-01-01 2021-12-31 NI057607 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-01-01 2021-12-31 NI057607 frs-bus:Original dpl-frs:Item10 2021-01-01 2021-12-31 NI057607 frs-bus:Original dpl-frs:Item10 2020-12-31 NI057607 frs-bus:Original dpl-frs:Item10 2021-12-31 NI057607 frs-bus:Original dpl-frs:CostSales dpl-frs:Item10 2021-01-01 2021-12-31 NI057607 frs-bus:Original dpl-frs:CostSales dpl-frs:Item10 2020-12-31 NI057607 frs-bus:Original dpl-frs:CostSales dpl-frs:Item10 2021-12-31 NI057607 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item10 2021-01-01 2021-12-31 NI057607 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-01-01 2021-12-31 NI057607 frs-bus:Original dpl-frs:Item11 2021-01-01 2021-12-31 NI057607 frs-bus:Original dpl-frs:Item11 2020-12-31 NI057607 frs-bus:Original dpl-frs:Item11 2021-12-31 NI057607 frs-bus:Original dpl-frs:CostSales dpl-frs:Item11 2021-01-01 2021-12-31 NI057607 frs-bus:Original dpl-frs:CostSales dpl-frs:Item11 2020-12-31 NI057607 frs-bus:Original dpl-frs:CostSales dpl-frs:Item11 2021-12-31 NI057607 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item11 2021-01-01 2021-12-31 NI057607 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-01-01 2021-12-31 NI057607 frs-bus:Original dpl-frs:Item12 2021-01-01 2021-12-31 NI057607 frs-bus:Original dpl-frs:Item12 2020-12-31 NI057607 frs-bus:Original dpl-frs:Item12 2021-12-31 NI057607 frs-bus:Original dpl-frs:CostSales dpl-frs:Item12 2021-01-01 2021-12-31 NI057607 frs-bus:Original dpl-frs:CostSales dpl-frs:Item12 2020-12-31 NI057607 frs-bus:Original dpl-frs:CostSales dpl-frs:Item12 2021-12-31 NI057607 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item12 2021-01-01 2021-12-31 NI057607 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-01-01 2021-12-31 NI057607 frs-bus:Original 1 2021-01-01 2021-12-31 NI057607 frs-bus:Original frs-countries:NorthernIreland 2021-01-01 2021-12-31
Registered number: NI057607
Drumlochart Caravan Sales Ltd
Unaudited Financial Statements
For the Period 1 January 2022 to 31 March 2023
42a-44a New Row
Coleraine
BT52 1AF
Unaudited Financial Statements
Contents
Page
Accountant's Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—7
Page 1
Accountant's Report
Chartered Accountant's report to the directors on the preparation of the unaudited statutory accounts of Drumlochart Caravan Sales Ltd For the Period 1 January 2022 to 31 March 2023
In accordance with the engagement letter, and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company from the accounting records and information and explanations you have given to us.
This report is made to the directors in accordance with the terms of our engagement. Our work has been undertaken to prepare for approval by the directors the financial statements that we have been engaged to compile, to report to the directors that we have done so, and to state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's directors for our work or for this report.
We have carried out this engagement in accordance with guidance issued by the Institute of Chartered Accountants in Ireland and have complied with the ethical guidance laid down by the Institute relating to members undertaking the compilation of financial statements.
You have acknowledged on the balance sheet as at period ended 31 March 2023 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.
We have not been instructed to carry out an audit of the financial statements. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
20/09/2023
EM Accountants
Chartered Accountants
42a-44a New Row
Coleraine
BT52 1AF
Page 1
Page 2
Balance Sheet
Registered number: NI057607
31 March 2023 31 December 2021
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 206,250 237,500
Tangible Assets 5 1,564,273 1,722,004
1,770,523 1,959,504
CURRENT ASSETS
Stocks 6 86,075 -
Debtors 7 27,800 122,929
Cash at bank and in hand 644,766 761,724
758,641 884,653
Creditors: Amounts Falling Due Within One Year 8 (436,898 ) (842,772 )
NET CURRENT ASSETS (LIABILITIES) 321,743 41,881
TOTAL ASSETS LESS CURRENT LIABILITIES 2,092,266 2,001,385
PROVISIONS FOR LIABILITIES
Deferred Taxation (91,364 ) (75,791 )
NET ASSETS 2,000,902 1,925,594
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 2,000,802 1,925,494
SHAREHOLDERS' FUNDS 2,000,902 1,925,594
Page 2
Page 3
For the period ending 31 March 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mrs Hazel Love
Director
20/09/2023
The notes on pages 4 to 7 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Drumlochart Caravan Sales Ltd is a private company, limited by shares, incorporated in Northern Ireland, registered number NI057607 . The registered office is 33 Boyland Road, Ballymoney, BT53 7HF.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £1.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the 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.
2.3. 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 profit and loss account over its estimated economic life of 10 years.
2.4. 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:
Freehold 2% Straight Line
Plant & Machinery 20% Reducing Balance
Motor Vehicles 20% Reducing Balance
Fixtures & Fittings 20% Reducing Balance
2.5. 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.
Page 4
Page 5
2.6. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2021: 9)
5 9
4. Intangible Assets
Goodwill
£
Cost
As at 1 January 2022 250,000
As at 31 March 2023 250,000
Amortisation
As at 1 January 2022 12,500
Provided during the period 31,250
As at 31 March 2023 43,750
Net Book Value
As at 31 March 2023 206,250
As at 1 January 2022 237,500
Page 5
Page 6
5. Tangible Assets
Land & Property
Freehold Plant & Machinery Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 January 2022 1,148,113 541,078 95,676 1,784,867
Additions - 55,960 6,974 62,934
Disposals - (143,000 ) - (143,000 )
As at 31 March 2023 1,148,113 454,038 102,650 1,704,801
Depreciation
As at 1 January 2022 - 53,888 8,975 62,863
Provided during the period - 73,230 18,735 91,965
Disposals - (14,300 ) - (14,300 )
As at 31 March 2023 - 112,818 27,710 140,528
Net Book Value
As at 31 March 2023 1,148,113 341,220 74,940 1,564,273
As at 1 January 2022 1,148,113 487,190 86,701 1,722,004
6. Stocks
31 March 2023 31 December 2021
£ £
Stock 86,075 -
86,075 -
7. Debtors
31 March 2023 31 December 2021
£ £
Due within one year
Trade debtors 27,629 122,929
Other debtors 171 -
27,800 122,929
Page 6
Page 7
8. Creditors: Amounts Falling Due Within One Year
31 March 2023 31 December 2021
£ £
Trade creditors 9,752 59,699
Corporation tax 22,014 (23 )
Other taxes and social security 262 -
VAT 3,838 8,285
Other creditors 452 633
Credit card 153 -
Accruals and deferred income 202,768 192,931
Directors' loan accounts 197,659 581,247
436,898 842,772
9. Share Capital
31 March 2023 31 December 2021
£ £
Allotted, Called up and fully paid 100 100
Page 7