Acorah Software Products - Accounts Production 13.7.148 false true true 31 December 2021 6 October 2020 false 1 January 2022 31 December 2022 31 December 2022 12932727 Mr K L Du Bose iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12932727 frs-bus:Original frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-12-31 12932727 frs-bus:Original frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-12-31 12932727 frs-bus:Original frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-12-31 12932727 frs-bus:Original frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-01-01 2022-12-31 12932727 frs-bus:Original frs-core:AllSubsidiaries 2022-01-01 2022-12-31 12932727 frs-bus:Original frs-core:KeyManagementPersonnel 2022-01-01 2022-12-31 12932727 frs-bus:Original frs-core:EntitiesControlledByKeyManagementPersonnel 2022-01-01 2022-12-31 12932727 frs-bus:Original frs-core:OtherRelatedParties 2022-01-01 2022-12-31 12932727 2021-12-31 12932727 2022-12-31 12932727 2022-01-01 2022-12-31 12932727 frs-bus:Original frs-core:CurrentFinancialInstruments 2022-12-31 12932727 frs-bus:Original frs-core:CurrentFinancialInstruments 2022-01-01 2022-12-31 12932727 frs-bus:Original frs-core:Non-currentFinancialInstruments 2022-12-31 12932727 frs-bus:Original frs-core:Non-currentFinancialInstruments 2022-01-01 2022-12-31 12932727 frs-bus:Original frs-core:CurrentFinancialInstruments 2022-01-01 2022-12-31 12932727 frs-bus:Original frs-core:CurrentFinancialInstruments 2022-12-31 12932727 frs-bus:Original frs-core:AfterOneYear 2022-01-01 2022-12-31 12932727 frs-bus:Original frs-core:BetweenOneFiveYears 2022-01-01 2022-12-31 12932727 frs-bus:Original frs-core:BetweenOneFiveYears 2022-12-31 12932727 frs-bus:Original frs-core:ComputerEquipment 2022-12-31 12932727 frs-bus:Original frs-core:ComputerEquipment 2022-01-01 2022-12-31 12932727 frs-bus:Original frs-core:ComputerEquipment 2021-12-31 12932727 frs-bus:Original frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-12-31 12932727 frs-bus:Original frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-01-01 2022-12-31 12932727 frs-bus:Original frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-12-31 12932727 frs-bus:Original frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-12-31 12932727 frs-bus:Original frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-01-01 2022-12-31 12932727 frs-bus:Original frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-12-31 12932727 frs-bus:Original frs-core:FurnitureFittings 2022-12-31 12932727 frs-bus:Original frs-core:FurnitureFittings 2022-01-01 2022-12-31 12932727 frs-bus:Original frs-core:FurnitureFittings 2021-12-31 12932727 frs-bus:Original frs-core:NetGoodwill 2022-12-31 12932727 frs-bus:Original frs-core:NetGoodwill 2022-01-01 2022-12-31 12932727 frs-bus:Original frs-core:NetGoodwill 2021-12-31 12932727 frs-bus:Original frs-core:InvestmentPropertyIncludedWithinPPE 2022-12-31 12932727 frs-bus:Original frs-core:InvestmentPropertyIncludedWithinPPE 2022-01-01 2022-12-31 12932727 frs-bus:Original frs-core:InvestmentPropertyIncludedWithinPPE 2021-12-31 12932727 frs-bus:Original frs-core:LandBuildings 2022-12-31 12932727 frs-bus:Original frs-core:LandBuildings 2022-01-01 2022-12-31 12932727 frs-bus:Original frs-core:LandBuildings 2021-12-31 12932727 frs-bus:Original frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-12-31 12932727 frs-bus:Original frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-01-01 2022-12-31 12932727 frs-bus:Original frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-12-31 12932727 frs-bus:Original frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-12-31 12932727 frs-bus:Original frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-01-01 2022-12-31 12932727 frs-bus:Original frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-12-31 12932727 frs-bus:Original frs-core:MoreThanFiveYears 2022-01-01 2022-12-31 12932727 frs-bus:Original frs-core:MoreThanFiveYears 2022-12-31 12932727 frs-bus:Original frs-core:MotorVehicles 2022-12-31 12932727 frs-bus:Original frs-core:MotorVehicles 2022-01-01 2022-12-31 12932727 frs-bus:Original frs-core:MotorVehicles 2021-12-31 12932727 frs-bus:Original frs-core:OtherResidualIntangibleAssets 2022-12-31 12932727 frs-bus:Original frs-core:OtherResidualIntangibleAssets 2022-01-01 2022-12-31 12932727 frs-bus:Original frs-core:OtherResidualIntangibleAssets 2021-12-31 12932727 frs-bus:Original frs-core:PlantMachinery 2022-12-31 12932727 frs-bus:Original frs-core:PlantMachinery 2022-01-01 2022-12-31 12932727 frs-bus:Original frs-core:PlantMachinery 2021-12-31 12932727 frs-bus:Original frs-core:Secured 2022-12-31 12932727 frs-bus:Original frs-core:Unsecured 2022-12-31 12932727 frs-bus:Original frs-core:WithinOneYear 2022-01-01 2022-12-31 12932727 frs-bus:Original frs-core:WithinOneYear 2022-12-31 12932727 frs-bus:Original frs-core:CapitalRedemptionReserve 2022-01-01 2022-12-31 12932727 frs-bus:Original frs-core:CapitalRedemptionReserve 2021-12-31 12932727 frs-bus:Original frs-core:CapitalRedemptionReserve 2022-12-31 12932727 frs-bus:Original frs-core:OtherReservesSubtotal 2022-01-01 2022-12-31 12932727 frs-bus:Original frs-core:OtherReservesSubtotal 2021-12-31 12932727 frs-bus:Original frs-core:OtherReservesSubtotal 2022-12-31 12932727 frs-bus:Original frs-core:RevaluationReserve 2022-01-01 2022-12-31 12932727 frs-bus:Original frs-core:RevaluationReserve 2021-12-31 12932727 frs-bus:Original frs-core:RevaluationReserve 2022-12-31 12932727 frs-bus:Original frs-core:SharePremium 2022-01-01 2022-12-31 12932727 frs-bus:Original frs-core:SharePremium 2021-12-31 12932727 frs-bus:Original frs-core:SharePremium 2022-12-31 12932727 frs-bus:Original frs-core:ShareCapital 2022-01-01 2022-12-31 12932727 frs-bus:Original frs-core:ShareCapital 2021-12-31 12932727 frs-bus:Original frs-core:ShareCapital 2022-12-31 12932727 frs-bus:Original frs-core:RetainedEarningsAccumulatedLosses 2022-01-01 2022-12-31 12932727 frs-bus:Original frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-12-31 12932727 frs-bus:Original frs-core:RetainedEarningsAccumulatedLosses 2022-12-31 12932727 frs-bus:Original frs-core:RetainedEarningsAccumulatedLosses 2021-12-31 12932727 frs-bus:Original frs-core:RetainedEarningsAccumulatedLosses 2022-12-31 12932727 frs-bus:Original frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-12-31 12932727 frs-bus:Original frs-countries:UnitedKingdom 2022-01-01 2022-12-31 12932727 frs-bus:Original frs-countries:Europe 2022-01-01 2022-12-31 12932727 frs-bus:Original frs-countries:NorthAmerica 2022-01-01 2022-12-31 12932727 frs-bus:Original frs-countries:SouthAmerica 2022-01-01 2022-12-31 12932727 frs-bus:Original frs-countries:Asia 2022-01-01 2022-12-31 12932727 frs-bus:Original frs-countries:RestWorldOutsideUK 2022-01-01 2022-12-31 12932727 frs-bus:Original frs-bus:HighestPaidDirector 2022-01-01 2022-12-31 12932727 frs-bus:Original frs-bus:PrivateLimitedCompanyLtd 2022-01-01 2022-12-31 12932727 frs-bus:Original frs-bus:CompanyLimitedByGuarantee 2022-01-01 2022-12-31 12932727 frs-bus:Original frs-bus:LimitedLiabilityPartnershipLLP 2022-01-01 2022-12-31 12932727 frs-bus:Original frs-bus:LimitedLiabilityPartnershipsSORP 2022-01-01 2022-12-31 12932727 frs-bus:Original frs-bus:FullAccounts 2022-01-01 2022-12-31 12932727 frs-bus:Original frs-bus:FilletedAccounts 2022-01-01 2022-12-31 12932727 frs-bus:Original frs-bus:AbridgedAccounts 2022-01-01 2022-12-31 12932727 frs-bus:Original frs-bus:FRS102 2022-01-01 2022-12-31 12932727 frs-bus:Original frs-bus:MediumEntities 2022-01-01 2022-12-31 12932727 frs-bus:Original frs-bus:SmallEntities 2022-01-01 2022-12-31 12932727 frs-bus:Original frs-bus:EntityHasNeverTraded 2022-01-01 2022-12-31 12932727 frs-bus:Original frs-bus:EntityNoLongerTradingButTradedInPast 2022-01-01 2022-12-31 12932727 frs-bus:Original frs-bus:Audited 2022-01-01 2022-12-31 12932727 frs-bus:Original frs-bus:AuditExempt-NoAccountantsReport 2022-01-01 2022-12-31 12932727 frs-bus:Original frs-bus:AuditExemptWithAccountantsReport 2022-01-01 2022-12-31 12932727 frs-bus:Original frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-01-01 2022-12-31 12932727 frs-bus:Original frs-bus:LargeCompaniesRegimeForAccounts 2022-01-01 2022-12-31 12932727 frs-bus:Original frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-01-01 2022-12-31 12932727 frs-bus:Original frs-bus:SmallCompaniesRegimeForAccounts 2022-01-01 2022-12-31 12932727 frs-bus:Original frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-01-01 2022-12-31 12932727 frs-bus:Original frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-01-01 2022-12-31 12932727 frs-bus:Original frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-01-01 2022-12-31 12932727 frs-bus:Original frs-bus:OrdinaryShareClass1 2022-01-01 2022-12-31 12932727 frs-bus:Original frs-bus:OrdinaryShareClass1 2021-12-31 12932727 frs-bus:Original frs-bus:OrdinaryShareClass1 2022-12-31 12932727 frs-bus:Original frs-bus:OrdinaryShareClass2 2022-01-01 2022-12-31 12932727 frs-bus:Original frs-bus:OrdinaryShareClass2 2021-12-31 12932727 frs-bus:Original frs-bus:OrdinaryShareClass2 2022-12-31 12932727 frs-bus:Original frs-bus:OrdinaryShareClass3 2022-01-01 2022-12-31 12932727 frs-bus:Original frs-bus:OrdinaryShareClass3 2021-12-31 12932727 frs-bus:Original frs-bus:OrdinaryShareClass3 2022-12-31 12932727 frs-bus:Original frs-bus:OrdinaryShareClass4 2022-01-01 2022-12-31 12932727 frs-bus:Original frs-bus:OrdinaryShareClass4 2021-12-31 12932727 frs-bus:Original frs-bus:OrdinaryShareClass4 2022-12-31 12932727 frs-bus:Original frs-bus:OrdinaryShareClass5 2022-01-01 2022-12-31 12932727 frs-bus:Original frs-bus:OrdinaryShareClass5 2021-12-31 12932727 frs-bus:Original frs-bus:OrdinaryShareClass5 2022-12-31 12932727 frs-bus:Original frs-bus:PreferenceShareClass1 2022-01-01 2022-12-31 12932727 frs-bus:Original frs-bus:PreferenceShareClass1 2021-12-31 12932727 frs-bus:Original frs-bus:PreferenceShareClass1 2022-12-31 12932727 frs-bus:Original frs-bus:PreferenceShareClass2 2022-01-01 2022-12-31 12932727 frs-bus:Original frs-bus:PreferenceShareClass2 2021-12-31 12932727 frs-bus:Original frs-bus:PreferenceShareClass2 2022-12-31 12932727 frs-bus:Original frs-bus:PreferenceShareClass3 2022-01-01 2022-12-31 12932727 frs-bus:Original frs-bus:PreferenceShareClass3 2021-12-31 12932727 frs-bus:Original frs-bus:PreferenceShareClass3 2022-12-31 12932727 frs-bus:Original frs-bus:PreferenceShareClass4 2022-01-01 2022-12-31 12932727 frs-bus:Original frs-bus:PreferenceShareClass4 2021-12-31 12932727 frs-bus:Original frs-bus:PreferenceShareClass4 2022-12-31 12932727 frs-bus:Original frs-bus:PreferenceShareClass5 2022-01-01 2022-12-31 12932727 frs-bus:Original frs-bus:PreferenceShareClass5 2021-12-31 12932727 frs-bus:Original frs-bus:PreferenceShareClass5 2022-12-31 12932727 frs-bus:Original 1 2022-01-01 2022-12-31 12932727 frs-bus:Original 1 2022-12-31 12932727 frs-bus:Original 1 2022-01-01 2022-12-31 12932727 frs-bus:Original frs-core:LeasedAssets 2022-01-01 2022-12-31 12932727 frs-bus:Original frs-core:OwnedAssets 2022-01-01 2022-12-31 12932727 frs-bus:Original frs-core:CurrencyRisk 2022-01-01 2022-12-31 12932727 frs-bus:Original frs-core:MarketRisk 2022-01-01 2022-12-31 12932727 frs-bus:Original frs-core:InterestRateRisk 2022-01-01 2022-12-31 12932727 frs-bus:Original frs-core:DeferredTaxation 2022-01-01 2022-12-31 12932727 frs-bus:Original frs-core:DeferredTaxation 2021-12-31 12932727 frs-bus:Original frs-core:DeferredTaxation 2022-12-31 12932727 frs-bus:Original frs-core:OtherProvisionsContingentLiabilities 2022-01-01 2022-12-31 12932727 frs-bus:Original frs-core:OtherProvisionsContingentLiabilities 2021-12-31 12932727 frs-bus:Original frs-core:OtherProvisionsContingentLiabilities 2022-12-31 12932727 frs-bus:Original frs-core:ProvisionsDeferredTax 2022-12-31 12932727 frs-bus:Original frs-core:OtherDeferredTax 2022-12-31 12932727 frs-bus:Original frs-core:AcceleratedTaxDepreciationDeferredTax 2022-12-31 12932727 frs-bus:Original frs-core:TaxLossesCarry-forwardsDeferredTax 2022-12-31 12932727 frs-bus:Original frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-12-31 12932727 frs-bus:Original frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-01-01 2022-12-31 12932727 frs-bus:Original frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-12-31 12932727 frs-bus:Original frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-12-31 12932727 frs-bus:Original frs-core:Provisions 2022-01-01 2022-12-31 12932727 frs-bus:Original frs-core:Provisions 2021-12-31 12932727 frs-bus:Original frs-core:Provisions 2022-12-31 12932727 frs-bus:Original frs-core:Provisions 2022-01-01 2022-12-31 12932727 frs-bus:Original frs-core:Provisions 2021-12-31 12932727 frs-bus:Original frs-core:Provisions 2022-12-31 12932727 frs-bus:Original frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-12-31 12932727 frs-bus:Original frs-core:RevaluationInvestmentPropertyDeferredTax 2022-12-31 12932727 frs-bus:Original frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-12-31 12932727 frs-bus:Original frs-core:OtherPost-employmentBenefitsDeferredTax 2022-12-31 12932727 frs-bus:Original frs-core:Share-basedPaymentsDeferredTax 2022-12-31 12932727 frs-bus:Original frs-core:TaxCreditsDeferredTax 2022-12-31 12932727 frs-bus:Original frs-core:CostValuation 2021-12-31 12932727 frs-bus:Original frs-core:AdditionsToInvestments 2022-12-31 12932727 frs-bus:Original frs-core:DisposalsRepaymentsInvestments 2022-12-31 12932727 frs-bus:Original frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-12-31 12932727 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-12-31 12932727 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-12-31 12932727 frs-bus:Original frs-core:OtherIncreaseDecreaseInInvestments 2022-12-31 12932727 frs-bus:Original frs-core:CostValuation 2022-12-31 12932727 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments 2021-12-31 12932727 frs-bus:Original frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-12-31 12932727 frs-bus:Original frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-12-31 12932727 frs-bus:Original frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-12-31 12932727 frs-bus:Original frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-12-31 12932727 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-12-31 12932727 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-12-31 12932727 frs-bus:Original frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-12-31 12932727 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments 2022-12-31 12932727 frs-bus:Original frs-core:ListedExchangeTraded 2022-12-31 12932727 frs-bus:Original frs-core:ListedExchangeTraded 2021-12-31 12932727 frs-bus:Original frs-core:CostValuation frs-core:ListedExchangeTraded 2021-12-31 12932727 frs-bus:Original frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-12-31 12932727 frs-bus:Original frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-12-31 12932727 frs-bus:Original frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-12-31 12932727 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-12-31 12932727 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-12-31 12932727 frs-bus:Original frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-12-31 12932727 frs-bus:Original frs-core:CostValuation frs-core:ListedExchangeTraded 2022-12-31 12932727 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 12932727 frs-bus:Original frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 12932727 frs-bus:Original frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 12932727 frs-bus:Original frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 12932727 frs-bus:Original frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 12932727 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-12-31 12932727 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 12932727 frs-bus:Original frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 12932727 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 12932727 frs-bus:Original frs-core:UnlistedNon-exchangeTraded 2022-12-31 12932727 frs-bus:Original frs-core:UnlistedNon-exchangeTraded 2021-12-31 12932727 frs-bus:Original frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-12-31 12932727 frs-bus:Original frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 12932727 frs-bus:Original frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 12932727 frs-bus:Original frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 12932727 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 12932727 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 12932727 frs-bus:Original frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 12932727 frs-bus:Original frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-12-31 12932727 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 12932727 frs-bus:Original frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 12932727 frs-bus:Original frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 12932727 frs-bus:Original frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 12932727 frs-bus:Original frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 12932727 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-12-31 12932727 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 12932727 frs-bus:Original frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 12932727 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 12932727 frs-bus:Original dpl-frs:CostSales 2022-01-01 2022-12-31 12932727 frs-bus:Original dpl-frs:CostSales 2021-12-31 12932727 frs-bus:Original dpl-frs:CostSales 2022-12-31 12932727 frs-bus:Original dpl-frs:DistributionCosts 2022-01-01 2022-12-31 12932727 frs-bus:Original dpl-frs:AdministrativeExpenses 2022-01-01 2022-12-31 12932727 frs-bus:Original frs-bus:Director1 2022-01-01 2022-12-31 12932727 frs-bus:Original frs-bus:Director1 2021-12-31 12932727 frs-bus:Original frs-bus:Director1 2022-12-31 12932727 frs-bus:Original 1 2022-01-01 2022-12-31 12932727 frs-bus:Original frs-core:CurrentFinancialInstruments 1 2022-12-31 12932727 frs-bus:Original frs-core:Non-currentFinancialInstruments 1 2022-12-31 12932727 frs-bus:Original 2 2022-01-01 2022-12-31 12932727 frs-bus:Original frs-core:CurrentFinancialInstruments 2 2022-12-31 12932727 frs-bus:Original frs-core:Non-currentFinancialInstruments 2 2022-12-31 12932727 frs-bus:Original 3 2022-01-01 2022-12-31 12932727 frs-bus:Original frs-core:CurrentFinancialInstruments 3 2022-12-31 12932727 frs-bus:Original frs-core:Non-currentFinancialInstruments 3 2022-12-31 12932727 frs-bus:Original 4 2022-01-01 2022-12-31 12932727 frs-bus:Original frs-core:CurrentFinancialInstruments 4 2022-12-31 12932727 frs-bus:Original frs-core:Non-currentFinancialInstruments 4 2022-12-31 12932727 frs-bus:Original 5 2022-01-01 2022-12-31 12932727 frs-bus:Original frs-core:CurrentFinancialInstruments 5 2022-12-31 12932727 frs-bus:Original frs-core:Non-currentFinancialInstruments 5 2022-12-31 12932727 frs-bus:Original 6 2022-01-01 2022-12-31 12932727 frs-bus:Original frs-core:CurrentFinancialInstruments 6 2022-12-31 12932727 frs-bus:Original frs-core:Non-currentFinancialInstruments 6 2022-12-31 12932727 frs-bus:Original 7 2022-01-01 2022-12-31 12932727 frs-bus:Original frs-core:CurrentFinancialInstruments 7 2022-12-31 12932727 frs-bus:Original frs-core:Non-currentFinancialInstruments 7 2022-12-31 12932727 frs-bus:Original 8 2022-01-01 2022-12-31 12932727 frs-bus:Original frs-core:CurrentFinancialInstruments 8 2022-12-31 12932727 frs-bus:Original frs-core:Non-currentFinancialInstruments 8 2022-12-31 12932727 frs-bus:Original 9 2022-01-01 2022-12-31 12932727 frs-bus:Original frs-core:CurrentFinancialInstruments 9 2022-12-31 12932727 frs-bus:Original frs-core:Non-currentFinancialInstruments 9 2022-12-31 12932727 frs-bus:Original 10 2022-01-01 2022-12-31 12932727 frs-bus:Original frs-core:CurrentFinancialInstruments 10 2022-12-31 12932727 frs-bus:Original frs-core:Non-currentFinancialInstruments 10 2022-12-31 12932727 frs-bus:Original 11 2022-01-01 2022-12-31 12932727 frs-bus:Original frs-core:CurrentFinancialInstruments 11 2022-12-31 12932727 frs-bus:Original frs-core:Non-currentFinancialInstruments 11 2022-12-31 12932727 frs-bus:Original 12 2022-01-01 2022-12-31 12932727 frs-bus:Original frs-core:CurrentFinancialInstruments 12 2022-12-31 12932727 frs-bus:Original frs-core:Non-currentFinancialInstruments 12 2022-12-31 12932727 frs-bus:Original 13 2022-01-01 2022-12-31 12932727 frs-bus:Original frs-core:CurrentFinancialInstruments 13 2022-12-31 12932727 frs-bus:Original frs-core:Non-currentFinancialInstruments 13 2022-12-31 12932727 frs-bus:Original 14 2022-01-01 2022-12-31 12932727 frs-bus:Original frs-core:CurrentFinancialInstruments 14 2022-12-31 12932727 frs-bus:Original frs-core:Non-currentFinancialInstruments 14 2022-12-31 12932727 frs-bus:Original 15 2022-01-01 2022-12-31 12932727 frs-bus:Original frs-core:CurrentFinancialInstruments 15 2022-12-31 12932727 frs-bus:Original frs-core:Non-currentFinancialInstruments 15 2022-12-31 12932727 frs-bus:Original 16 2022-01-01 2022-12-31 12932727 frs-bus:Original frs-core:CurrentFinancialInstruments 16 2022-12-31 12932727 frs-bus:Original frs-core:Non-currentFinancialInstruments 16 2022-12-31 12932727 frs-bus:Original 17 2022-01-01 2022-12-31 12932727 frs-bus:Original frs-core:CurrentFinancialInstruments 17 2022-12-31 12932727 frs-bus:Original frs-core:Non-currentFinancialInstruments 17 2022-12-31 12932727 frs-bus:Original 18 2022-01-01 2022-12-31 12932727 frs-bus:Original frs-core:CurrentFinancialInstruments 18 2022-12-31 12932727 frs-bus:Original frs-core:Non-currentFinancialInstruments 18 2022-12-31 12932727 frs-bus:Original 19 2022-01-01 2022-12-31 12932727 frs-bus:Original frs-core:CurrentFinancialInstruments 19 2022-12-31 12932727 frs-bus:Original frs-core:Non-currentFinancialInstruments 19 2022-12-31 12932727 frs-bus:Original 20 2022-01-01 2022-12-31 12932727 frs-bus:Original frs-core:CurrentFinancialInstruments 20 2022-12-31 12932727 frs-bus:Original frs-core:Non-currentFinancialInstruments 20 2022-12-31 12932727 frs-bus:Original dpl-frs:Item1 2022-01-01 2022-12-31 12932727 frs-bus:Original dpl-frs:Item1 2021-12-31 12932727 frs-bus:Original dpl-frs:Item1 2022-12-31 12932727 frs-bus:Original dpl-frs:CostSales dpl-frs:Item1 2022-01-01 2022-12-31 12932727 frs-bus:Original dpl-frs:CostSales dpl-frs:Item1 2021-12-31 12932727 frs-bus:Original dpl-frs:CostSales dpl-frs:Item1 2022-12-31 12932727 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item1 2022-01-01 2022-12-31 12932727 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-01-01 2022-12-31 12932727 frs-bus:Original dpl-frs:Item2 2022-01-01 2022-12-31 12932727 frs-bus:Original dpl-frs:Item2 2021-12-31 12932727 frs-bus:Original dpl-frs:Item2 2022-12-31 12932727 frs-bus:Original dpl-frs:CostSales dpl-frs:Item2 2022-01-01 2022-12-31 12932727 frs-bus:Original dpl-frs:CostSales dpl-frs:Item2 2021-12-31 12932727 frs-bus:Original dpl-frs:CostSales dpl-frs:Item2 2022-12-31 12932727 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item2 2022-01-01 2022-12-31 12932727 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-01-01 2022-12-31 12932727 frs-bus:Original dpl-frs:Item3 2022-01-01 2022-12-31 12932727 frs-bus:Original dpl-frs:Item3 2021-12-31 12932727 frs-bus:Original dpl-frs:Item3 2022-12-31 12932727 frs-bus:Original dpl-frs:CostSales dpl-frs:Item3 2022-01-01 2022-12-31 12932727 frs-bus:Original dpl-frs:CostSales dpl-frs:Item3 2021-12-31 12932727 frs-bus:Original dpl-frs:CostSales dpl-frs:Item3 2022-12-31 12932727 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item3 2022-01-01 2022-12-31 12932727 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-01-01 2022-12-31 12932727 frs-bus:Original dpl-frs:Item4 2022-01-01 2022-12-31 12932727 frs-bus:Original dpl-frs:Item4 2021-12-31 12932727 frs-bus:Original dpl-frs:Item4 2022-12-31 12932727 frs-bus:Original dpl-frs:CostSales dpl-frs:Item4 2022-01-01 2022-12-31 12932727 frs-bus:Original dpl-frs:CostSales dpl-frs:Item4 2021-12-31 12932727 frs-bus:Original dpl-frs:CostSales dpl-frs:Item4 2022-12-31 12932727 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item4 2022-01-01 2022-12-31 12932727 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-01-01 2022-12-31 12932727 frs-bus:Original dpl-frs:Item5 2022-01-01 2022-12-31 12932727 frs-bus:Original dpl-frs:Item5 2021-12-31 12932727 frs-bus:Original dpl-frs:Item5 2022-12-31 12932727 frs-bus:Original dpl-frs:CostSales dpl-frs:Item5 2022-01-01 2022-12-31 12932727 frs-bus:Original dpl-frs:CostSales dpl-frs:Item5 2021-12-31 12932727 frs-bus:Original dpl-frs:CostSales dpl-frs:Item5 2022-12-31 12932727 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item5 2022-01-01 2022-12-31 12932727 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-01-01 2022-12-31 12932727 frs-bus:Original dpl-frs:Item6 2022-01-01 2022-12-31 12932727 frs-bus:Original dpl-frs:Item6 2021-12-31 12932727 frs-bus:Original dpl-frs:Item6 2022-12-31 12932727 frs-bus:Original dpl-frs:CostSales dpl-frs:Item6 2022-01-01 2022-12-31 12932727 frs-bus:Original dpl-frs:CostSales dpl-frs:Item6 2021-12-31 12932727 frs-bus:Original dpl-frs:CostSales dpl-frs:Item6 2022-12-31 12932727 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item6 2022-01-01 2022-12-31 12932727 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-01-01 2022-12-31 12932727 frs-bus:Original dpl-frs:Item7 2022-01-01 2022-12-31 12932727 frs-bus:Original dpl-frs:Item7 2021-12-31 12932727 frs-bus:Original dpl-frs:Item7 2022-12-31 12932727 frs-bus:Original dpl-frs:CostSales dpl-frs:Item7 2022-01-01 2022-12-31 12932727 frs-bus:Original dpl-frs:CostSales dpl-frs:Item7 2021-12-31 12932727 frs-bus:Original dpl-frs:CostSales dpl-frs:Item7 2022-12-31 12932727 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item7 2022-01-01 2022-12-31 12932727 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-01-01 2022-12-31 12932727 frs-bus:Original dpl-frs:Item8 2022-01-01 2022-12-31 12932727 frs-bus:Original dpl-frs:Item8 2021-12-31 12932727 frs-bus:Original dpl-frs:Item8 2022-12-31 12932727 frs-bus:Original dpl-frs:CostSales dpl-frs:Item8 2022-01-01 2022-12-31 12932727 frs-bus:Original dpl-frs:CostSales dpl-frs:Item8 2021-12-31 12932727 frs-bus:Original dpl-frs:CostSales dpl-frs:Item8 2022-12-31 12932727 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item8 2022-01-01 2022-12-31 12932727 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-01-01 2022-12-31 12932727 frs-bus:Original dpl-frs:Item9 2022-01-01 2022-12-31 12932727 frs-bus:Original dpl-frs:Item9 2021-12-31 12932727 frs-bus:Original dpl-frs:Item9 2022-12-31 12932727 frs-bus:Original dpl-frs:CostSales dpl-frs:Item9 2022-01-01 2022-12-31 12932727 frs-bus:Original dpl-frs:CostSales dpl-frs:Item9 2021-12-31 12932727 frs-bus:Original dpl-frs:CostSales dpl-frs:Item9 2022-12-31 12932727 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item9 2022-01-01 2022-12-31 12932727 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-01-01 2022-12-31 12932727 frs-bus:Original dpl-frs:Item10 2022-01-01 2022-12-31 12932727 frs-bus:Original dpl-frs:Item10 2021-12-31 12932727 frs-bus:Original dpl-frs:Item10 2022-12-31 12932727 frs-bus:Original dpl-frs:CostSales dpl-frs:Item10 2022-01-01 2022-12-31 12932727 frs-bus:Original dpl-frs:CostSales dpl-frs:Item10 2021-12-31 12932727 frs-bus:Original dpl-frs:CostSales dpl-frs:Item10 2022-12-31 12932727 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item10 2022-01-01 2022-12-31 12932727 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-01-01 2022-12-31 12932727 frs-bus:Original dpl-frs:Item11 2022-01-01 2022-12-31 12932727 frs-bus:Original dpl-frs:Item11 2021-12-31 12932727 frs-bus:Original dpl-frs:Item11 2022-12-31 12932727 frs-bus:Original dpl-frs:CostSales dpl-frs:Item11 2022-01-01 2022-12-31 12932727 frs-bus:Original dpl-frs:CostSales dpl-frs:Item11 2021-12-31 12932727 frs-bus:Original dpl-frs:CostSales dpl-frs:Item11 2022-12-31 12932727 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item11 2022-01-01 2022-12-31 12932727 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-01-01 2022-12-31 12932727 frs-bus:Original dpl-frs:Item12 2022-01-01 2022-12-31 12932727 frs-bus:Original dpl-frs:Item12 2021-12-31 12932727 frs-bus:Original dpl-frs:Item12 2022-12-31 12932727 frs-bus:Original dpl-frs:CostSales dpl-frs:Item12 2022-01-01 2022-12-31 12932727 frs-bus:Original dpl-frs:CostSales dpl-frs:Item12 2021-12-31 12932727 frs-bus:Original dpl-frs:CostSales dpl-frs:Item12 2022-12-31 12932727 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item12 2022-01-01 2022-12-31 12932727 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-01-01 2022-12-31 12932727 frs-bus:Original 1 2022-01-01 2022-12-31 12932727 frs-bus:Original frs-countries:EnglandWales 2022-01-01 2022-12-31 12932727 frs-bus:Original frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-12-31 12932727 frs-bus:Original frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2021-12-31 12932727 frs-bus:Original frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2021-12-31 12932727 frs-bus:Original frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2020-10-06 2021-12-31 12932727 frs-bus:Original frs-core:AllSubsidiaries 2020-10-06 2021-12-31 12932727 frs-bus:Original frs-core:KeyManagementPersonnel 2020-10-06 2021-12-31 12932727 frs-bus:Original frs-core:EntitiesControlledByKeyManagementPersonnel 2020-10-06 2021-12-31 12932727 frs-bus:Original frs-core:OtherRelatedParties 2020-10-06 2021-12-31 12932727 2020-10-05 12932727 2021-12-31 12932727 2020-10-06 2021-12-31 12932727 frs-bus:Original frs-core:CurrentFinancialInstruments 2021-12-31 12932727 frs-bus:Original frs-core:CurrentFinancialInstruments 2020-10-06 2021-12-31 12932727 frs-bus:Original frs-core:Non-currentFinancialInstruments 2021-12-31 12932727 frs-bus:Original frs-core:Non-currentFinancialInstruments 2020-10-06 2021-12-31 12932727 frs-bus:Original frs-core:CurrentFinancialInstruments 2020-10-06 2021-12-31 12932727 frs-bus:Original frs-core:CurrentFinancialInstruments 2021-12-31 12932727 frs-bus:Original frs-core:AfterOneYear 2020-10-06 2021-12-31 12932727 frs-bus:Original frs-core:BetweenOneFiveYears 2020-10-06 2021-12-31 12932727 frs-bus:Original frs-core:BetweenOneFiveYears 2021-12-31 12932727 frs-bus:Original frs-core:ComputerEquipment 2021-12-31 12932727 frs-bus:Original frs-core:ComputerEquipment 2020-10-06 2021-12-31 12932727 frs-bus:Original frs-core:ComputerEquipment 2020-10-05 12932727 frs-bus:Original frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-12-31 12932727 frs-bus:Original frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2020-10-06 2021-12-31 12932727 frs-bus:Original frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2020-10-05 12932727 frs-bus:Original frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-12-31 12932727 frs-bus:Original frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2020-10-06 2021-12-31 12932727 frs-bus:Original frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2020-10-05 12932727 frs-bus:Original frs-core:FurnitureFittings 2021-12-31 12932727 frs-bus:Original frs-core:FurnitureFittings 2020-10-06 2021-12-31 12932727 frs-bus:Original frs-core:FurnitureFittings 2020-10-05 12932727 frs-bus:Original frs-core:NetGoodwill 2021-12-31 12932727 frs-bus:Original frs-core:NetGoodwill 2020-10-06 2021-12-31 12932727 frs-bus:Original frs-core:NetGoodwill 2020-10-05 12932727 frs-bus:Original frs-core:InvestmentPropertyIncludedWithinPPE 2021-12-31 12932727 frs-bus:Original frs-core:InvestmentPropertyIncludedWithinPPE 2020-10-06 2021-12-31 12932727 frs-bus:Original frs-core:InvestmentPropertyIncludedWithinPPE 2020-10-05 12932727 frs-bus:Original frs-core:LandBuildings 2021-12-31 12932727 frs-bus:Original frs-core:LandBuildings 2020-10-06 2021-12-31 12932727 frs-bus:Original frs-core:LandBuildings 2020-10-05 12932727 frs-bus:Original frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-12-31 12932727 frs-bus:Original frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2020-10-06 2021-12-31 12932727 frs-bus:Original frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2020-10-05 12932727 frs-bus:Original frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-12-31 12932727 frs-bus:Original frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2020-10-06 2021-12-31 12932727 frs-bus:Original frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2020-10-05 12932727 frs-bus:Original frs-core:MoreThanFiveYears 2020-10-06 2021-12-31 12932727 frs-bus:Original frs-core:MoreThanFiveYears 2021-12-31 12932727 frs-bus:Original frs-core:MotorVehicles 2021-12-31 12932727 frs-bus:Original frs-core:MotorVehicles 2020-10-06 2021-12-31 12932727 frs-bus:Original frs-core:MotorVehicles 2020-10-05 12932727 frs-bus:Original frs-core:OtherResidualIntangibleAssets 2021-12-31 12932727 frs-bus:Original frs-core:OtherResidualIntangibleAssets 2020-10-06 2021-12-31 12932727 frs-bus:Original frs-core:OtherResidualIntangibleAssets 2020-10-05 12932727 frs-bus:Original frs-core:PlantMachinery 2021-12-31 12932727 frs-bus:Original frs-core:PlantMachinery 2020-10-06 2021-12-31 12932727 frs-bus:Original frs-core:PlantMachinery 2020-10-05 12932727 frs-bus:Original frs-core:Secured 2021-12-31 12932727 frs-bus:Original frs-core:Unsecured 2021-12-31 12932727 frs-bus:Original frs-core:WithinOneYear 2020-10-06 2021-12-31 12932727 frs-bus:Original frs-core:WithinOneYear 2021-12-31 12932727 frs-bus:Original frs-core:CapitalRedemptionReserve 2020-10-06 2021-12-31 12932727 frs-bus:Original frs-core:CapitalRedemptionReserve 2020-10-05 12932727 frs-bus:Original frs-core:CapitalRedemptionReserve 2021-12-31 12932727 frs-bus:Original frs-core:OtherReservesSubtotal 2020-10-06 2021-12-31 12932727 frs-bus:Original frs-core:OtherReservesSubtotal 2020-10-05 12932727 frs-bus:Original frs-core:OtherReservesSubtotal 2021-12-31 12932727 frs-bus:Original frs-core:RevaluationReserve 2020-10-06 2021-12-31 12932727 frs-bus:Original frs-core:RevaluationReserve 2020-10-05 12932727 frs-bus:Original frs-core:RevaluationReserve 2021-12-31 12932727 frs-bus:Original frs-core:SharePremium 2020-10-06 2021-12-31 12932727 frs-bus:Original frs-core:SharePremium 2020-10-05 12932727 frs-bus:Original frs-core:SharePremium 2021-12-31 12932727 frs-bus:Original frs-core:ShareCapital 2020-10-06 2021-12-31 12932727 frs-bus:Original frs-core:ShareCapital 2020-10-05 12932727 frs-bus:Original frs-core:ShareCapital 2021-12-31 12932727 frs-bus:Original frs-core:RetainedEarningsAccumulatedLosses 2020-10-06 2021-12-31 12932727 frs-bus:Original frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2020-10-05 12932727 frs-bus:Original frs-core:RetainedEarningsAccumulatedLosses 2021-12-31 12932727 frs-bus:Original frs-core:RetainedEarningsAccumulatedLosses 2020-10-05 12932727 frs-bus:Original frs-core:RetainedEarningsAccumulatedLosses 2021-12-31 12932727 frs-bus:Original frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2020-10-05 12932727 frs-bus:Original frs-countries:UnitedKingdom 2020-10-06 2021-12-31 12932727 frs-bus:Original frs-countries:Europe 2020-10-06 2021-12-31 12932727 frs-bus:Original frs-countries:NorthAmerica 2020-10-06 2021-12-31 12932727 frs-bus:Original frs-countries:SouthAmerica 2020-10-06 2021-12-31 12932727 frs-bus:Original frs-countries:Asia 2020-10-06 2021-12-31 12932727 frs-bus:Original frs-countries:RestWorldOutsideUK 2020-10-06 2021-12-31 12932727 frs-bus:Original frs-bus:HighestPaidDirector 2020-10-06 2021-12-31 12932727 frs-bus:Original frs-bus:PrivateLimitedCompanyLtd 2020-10-06 2021-12-31 12932727 frs-bus:Original frs-bus:CompanyLimitedByGuarantee 2020-10-06 2021-12-31 12932727 frs-bus:Original frs-bus:LimitedLiabilityPartnershipLLP 2020-10-06 2021-12-31 12932727 frs-bus:Original frs-bus:LimitedLiabilityPartnershipsSORP 2020-10-06 2021-12-31 12932727 frs-bus:Original frs-bus:FullAccounts 2020-10-06 2021-12-31 12932727 frs-bus:Original frs-bus:FilletedAccounts 2020-10-06 2021-12-31 12932727 frs-bus:Original frs-bus:AbridgedAccounts 2020-10-06 2021-12-31 12932727 frs-bus:Original frs-bus:FRS102 2020-10-06 2021-12-31 12932727 frs-bus:Original frs-bus:MediumEntities 2020-10-06 2021-12-31 12932727 frs-bus:Original frs-bus:SmallEntities 2020-10-06 2021-12-31 12932727 frs-bus:Original frs-bus:EntityHasNeverTraded 2020-10-06 2021-12-31 12932727 frs-bus:Original frs-bus:EntityNoLongerTradingButTradedInPast 2020-10-06 2021-12-31 12932727 frs-bus:Original frs-bus:Audited 2020-10-06 2021-12-31 12932727 frs-bus:Original frs-bus:AuditExempt-NoAccountantsReport 2020-10-06 2021-12-31 12932727 frs-bus:Original frs-bus:AuditExemptWithAccountantsReport 2020-10-06 2021-12-31 12932727 frs-bus:Original frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2020-10-06 2021-12-31 12932727 frs-bus:Original frs-bus:LargeCompaniesRegimeForAccounts 2020-10-06 2021-12-31 12932727 frs-bus:Original frs-bus:Medium-sizedCompaniesRegimeForAccounts 2020-10-06 2021-12-31 12932727 frs-bus:Original frs-bus:SmallCompaniesRegimeForAccounts 2020-10-06 2021-12-31 12932727 frs-bus:Original frs-bus:LargeCompaniesRegimeForDirectorsReport 2020-10-06 2021-12-31 12932727 frs-bus:Original frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2020-10-06 2021-12-31 12932727 frs-bus:Original frs-bus:SmallCompaniesRegimeForDirectorsReport 2020-10-06 2021-12-31 12932727 frs-bus:Original frs-bus:OrdinaryShareClass1 2020-10-06 2021-12-31 12932727 frs-bus:Original frs-bus:OrdinaryShareClass1 2020-10-05 12932727 frs-bus:Original frs-bus:OrdinaryShareClass1 2021-12-31 12932727 frs-bus:Original frs-bus:OrdinaryShareClass2 2020-10-06 2021-12-31 12932727 frs-bus:Original frs-bus:OrdinaryShareClass2 2020-10-05 12932727 frs-bus:Original frs-bus:OrdinaryShareClass2 2021-12-31 12932727 frs-bus:Original frs-bus:OrdinaryShareClass3 2020-10-06 2021-12-31 12932727 frs-bus:Original frs-bus:OrdinaryShareClass3 2020-10-05 12932727 frs-bus:Original frs-bus:OrdinaryShareClass3 2021-12-31 12932727 frs-bus:Original frs-bus:OrdinaryShareClass4 2020-10-06 2021-12-31 12932727 frs-bus:Original frs-bus:OrdinaryShareClass4 2020-10-05 12932727 frs-bus:Original frs-bus:OrdinaryShareClass4 2021-12-31 12932727 frs-bus:Original frs-bus:OrdinaryShareClass5 2020-10-06 2021-12-31 12932727 frs-bus:Original frs-bus:OrdinaryShareClass5 2020-10-05 12932727 frs-bus:Original frs-bus:OrdinaryShareClass5 2021-12-31 12932727 frs-bus:Original frs-bus:PreferenceShareClass1 2020-10-06 2021-12-31 12932727 frs-bus:Original frs-bus:PreferenceShareClass1 2020-10-05 12932727 frs-bus:Original frs-bus:PreferenceShareClass1 2021-12-31 12932727 frs-bus:Original frs-bus:PreferenceShareClass2 2020-10-06 2021-12-31 12932727 frs-bus:Original frs-bus:PreferenceShareClass2 2020-10-05 12932727 frs-bus:Original frs-bus:PreferenceShareClass2 2021-12-31 12932727 frs-bus:Original frs-bus:PreferenceShareClass3 2020-10-06 2021-12-31 12932727 frs-bus:Original frs-bus:PreferenceShareClass3 2020-10-05 12932727 frs-bus:Original frs-bus:PreferenceShareClass3 2021-12-31 12932727 frs-bus:Original frs-bus:PreferenceShareClass4 2020-10-06 2021-12-31 12932727 frs-bus:Original frs-bus:PreferenceShareClass4 2020-10-05 12932727 frs-bus:Original frs-bus:PreferenceShareClass4 2021-12-31 12932727 frs-bus:Original frs-bus:PreferenceShareClass5 2020-10-06 2021-12-31 12932727 frs-bus:Original frs-bus:PreferenceShareClass5 2020-10-05 12932727 frs-bus:Original frs-bus:PreferenceShareClass5 2021-12-31 12932727 frs-bus:Original 1 2020-10-06 2021-12-31 12932727 frs-bus:Original 1 2021-12-31 12932727 frs-bus:Original 1 2020-10-06 2021-12-31 12932727 frs-bus:Original frs-core:LeasedAssets 2020-10-06 2021-12-31 12932727 frs-bus:Original frs-core:OwnedAssets 2020-10-06 2021-12-31 12932727 frs-bus:Original frs-core:CurrencyRisk 2020-10-06 2021-12-31 12932727 frs-bus:Original frs-core:MarketRisk 2020-10-06 2021-12-31 12932727 frs-bus:Original frs-core:InterestRateRisk 2020-10-06 2021-12-31 12932727 frs-bus:Original frs-core:DeferredTaxation 2020-10-06 2021-12-31 12932727 frs-bus:Original frs-core:DeferredTaxation 2020-10-05 12932727 frs-bus:Original frs-core:DeferredTaxation 2021-12-31 12932727 frs-bus:Original frs-core:OtherProvisionsContingentLiabilities 2020-10-06 2021-12-31 12932727 frs-bus:Original frs-core:OtherProvisionsContingentLiabilities 2020-10-05 12932727 frs-bus:Original frs-core:OtherProvisionsContingentLiabilities 2021-12-31 12932727 frs-bus:Original frs-core:ProvisionsDeferredTax 2021-12-31 12932727 frs-bus:Original frs-core:OtherDeferredTax 2021-12-31 12932727 frs-bus:Original frs-core:AcceleratedTaxDepreciationDeferredTax 2021-12-31 12932727 frs-bus:Original frs-core:TaxLossesCarry-forwardsDeferredTax 2021-12-31 12932727 frs-bus:Original frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2021-12-31 12932727 frs-bus:Original frs-core:FurtherSpecificReserve1ComponentTotalEquity 2020-10-06 2021-12-31 12932727 frs-bus:Original frs-core:FurtherSpecificReserve1ComponentTotalEquity 2020-10-05 12932727 frs-bus:Original frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-12-31 12932727 frs-bus:Original frs-core:Provisions 2020-10-06 2021-12-31 12932727 frs-bus:Original frs-core:Provisions 2020-10-05 12932727 frs-bus:Original frs-core:Provisions 2021-12-31 12932727 frs-bus:Original frs-core:Provisions 2020-10-06 2021-12-31 12932727 frs-bus:Original frs-core:Provisions 2020-10-05 12932727 frs-bus:Original frs-core:Provisions 2021-12-31 12932727 frs-bus:Original frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2021-12-31 12932727 frs-bus:Original frs-core:RevaluationInvestmentPropertyDeferredTax 2021-12-31 12932727 frs-bus:Original frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2021-12-31 12932727 frs-bus:Original frs-core:OtherPost-employmentBenefitsDeferredTax 2021-12-31 12932727 frs-bus:Original frs-core:Share-basedPaymentsDeferredTax 2021-12-31 12932727 frs-bus:Original frs-core:TaxCreditsDeferredTax 2021-12-31 12932727 frs-bus:Original frs-core:CostValuation 2020-10-05 12932727 frs-bus:Original frs-core:AdditionsToInvestments 2021-12-31 12932727 frs-bus:Original frs-core:DisposalsRepaymentsInvestments 2021-12-31 12932727 frs-bus:Original frs-core:RevaluationsIncreaseDecreaseInInvestments 2021-12-31 12932727 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2021-12-31 12932727 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2021-12-31 12932727 frs-bus:Original frs-core:OtherIncreaseDecreaseInInvestments 2021-12-31 12932727 frs-bus:Original frs-core:CostValuation 2021-12-31 12932727 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments 2020-10-05 12932727 frs-bus:Original frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2021-12-31 12932727 frs-bus:Original frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2021-12-31 12932727 frs-bus:Original frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2021-12-31 12932727 frs-bus:Original frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2021-12-31 12932727 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2021-12-31 12932727 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2021-12-31 12932727 frs-bus:Original frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2021-12-31 12932727 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments 2021-12-31 12932727 frs-bus:Original frs-core:ListedExchangeTraded 2021-12-31 12932727 frs-bus:Original frs-core:ListedExchangeTraded 2020-10-05 12932727 frs-bus:Original frs-core:CostValuation frs-core:ListedExchangeTraded 2020-10-05 12932727 frs-bus:Original frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2021-12-31 12932727 frs-bus:Original frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2021-12-31 12932727 frs-bus:Original frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-12-31 12932727 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2021-12-31 12932727 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-12-31 12932727 frs-bus:Original frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-12-31 12932727 frs-bus:Original frs-core:CostValuation frs-core:ListedExchangeTraded 2021-12-31 12932727 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2020-10-05 12932727 frs-bus:Original frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 12932727 frs-bus:Original frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 12932727 frs-bus:Original frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 12932727 frs-bus:Original frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 12932727 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2021-12-31 12932727 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 12932727 frs-bus:Original frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 12932727 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 12932727 frs-bus:Original frs-core:UnlistedNon-exchangeTraded 2021-12-31 12932727 frs-bus:Original frs-core:UnlistedNon-exchangeTraded 2020-10-05 12932727 frs-bus:Original frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2020-10-05 12932727 frs-bus:Original frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 12932727 frs-bus:Original frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 12932727 frs-bus:Original frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 12932727 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 12932727 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 12932727 frs-bus:Original frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 12932727 frs-bus:Original frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-12-31 12932727 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2020-10-05 12932727 frs-bus:Original frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 12932727 frs-bus:Original frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 12932727 frs-bus:Original frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 12932727 frs-bus:Original frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 12932727 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2021-12-31 12932727 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 12932727 frs-bus:Original frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 12932727 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 12932727 frs-bus:Original dpl-frs:CostSales 2020-10-06 2021-12-31 12932727 frs-bus:Original dpl-frs:CostSales 2020-10-05 12932727 frs-bus:Original dpl-frs:CostSales 2021-12-31 12932727 frs-bus:Original dpl-frs:DistributionCosts 2020-10-06 2021-12-31 12932727 frs-bus:Original dpl-frs:AdministrativeExpenses 2020-10-06 2021-12-31 12932727 frs-bus:Original frs-bus:Director1 2020-10-06 2021-12-31 12932727 frs-bus:Original frs-bus:Director1 2020-10-05 12932727 frs-bus:Original frs-bus:Director1 2021-12-31 12932727 frs-bus:Original 1 2020-10-06 2021-12-31 12932727 frs-bus:Original frs-core:CurrentFinancialInstruments 1 2021-12-31 12932727 frs-bus:Original frs-core:Non-currentFinancialInstruments 1 2021-12-31 12932727 frs-bus:Original 2 2020-10-06 2021-12-31 12932727 frs-bus:Original frs-core:CurrentFinancialInstruments 2 2021-12-31 12932727 frs-bus:Original frs-core:Non-currentFinancialInstruments 2 2021-12-31 12932727 frs-bus:Original 3 2020-10-06 2021-12-31 12932727 frs-bus:Original frs-core:CurrentFinancialInstruments 3 2021-12-31 12932727 frs-bus:Original frs-core:Non-currentFinancialInstruments 3 2021-12-31 12932727 frs-bus:Original 4 2020-10-06 2021-12-31 12932727 frs-bus:Original frs-core:CurrentFinancialInstruments 4 2021-12-31 12932727 frs-bus:Original frs-core:Non-currentFinancialInstruments 4 2021-12-31 12932727 frs-bus:Original 5 2020-10-06 2021-12-31 12932727 frs-bus:Original frs-core:CurrentFinancialInstruments 5 2021-12-31 12932727 frs-bus:Original frs-core:Non-currentFinancialInstruments 5 2021-12-31 12932727 frs-bus:Original 6 2020-10-06 2021-12-31 12932727 frs-bus:Original frs-core:CurrentFinancialInstruments 6 2021-12-31 12932727 frs-bus:Original frs-core:Non-currentFinancialInstruments 6 2021-12-31 12932727 frs-bus:Original 7 2020-10-06 2021-12-31 12932727 frs-bus:Original frs-core:CurrentFinancialInstruments 7 2021-12-31 12932727 frs-bus:Original frs-core:Non-currentFinancialInstruments 7 2021-12-31 12932727 frs-bus:Original 8 2020-10-06 2021-12-31 12932727 frs-bus:Original frs-core:CurrentFinancialInstruments 8 2021-12-31 12932727 frs-bus:Original frs-core:Non-currentFinancialInstruments 8 2021-12-31 12932727 frs-bus:Original 9 2020-10-06 2021-12-31 12932727 frs-bus:Original frs-core:CurrentFinancialInstruments 9 2021-12-31 12932727 frs-bus:Original frs-core:Non-currentFinancialInstruments 9 2021-12-31 12932727 frs-bus:Original 10 2020-10-06 2021-12-31 12932727 frs-bus:Original frs-core:CurrentFinancialInstruments 10 2021-12-31 12932727 frs-bus:Original frs-core:Non-currentFinancialInstruments 10 2021-12-31 12932727 frs-bus:Original 11 2020-10-06 2021-12-31 12932727 frs-bus:Original frs-core:CurrentFinancialInstruments 11 2021-12-31 12932727 frs-bus:Original frs-core:Non-currentFinancialInstruments 11 2021-12-31 12932727 frs-bus:Original 12 2020-10-06 2021-12-31 12932727 frs-bus:Original frs-core:CurrentFinancialInstruments 12 2021-12-31 12932727 frs-bus:Original frs-core:Non-currentFinancialInstruments 12 2021-12-31 12932727 frs-bus:Original 13 2020-10-06 2021-12-31 12932727 frs-bus:Original frs-core:CurrentFinancialInstruments 13 2021-12-31 12932727 frs-bus:Original frs-core:Non-currentFinancialInstruments 13 2021-12-31 12932727 frs-bus:Original 14 2020-10-06 2021-12-31 12932727 frs-bus:Original frs-core:CurrentFinancialInstruments 14 2021-12-31 12932727 frs-bus:Original frs-core:Non-currentFinancialInstruments 14 2021-12-31 12932727 frs-bus:Original 15 2020-10-06 2021-12-31 12932727 frs-bus:Original frs-core:CurrentFinancialInstruments 15 2021-12-31 12932727 frs-bus:Original frs-core:Non-currentFinancialInstruments 15 2021-12-31 12932727 frs-bus:Original 16 2020-10-06 2021-12-31 12932727 frs-bus:Original frs-core:CurrentFinancialInstruments 16 2021-12-31 12932727 frs-bus:Original frs-core:Non-currentFinancialInstruments 16 2021-12-31 12932727 frs-bus:Original 17 2020-10-06 2021-12-31 12932727 frs-bus:Original frs-core:CurrentFinancialInstruments 17 2021-12-31 12932727 frs-bus:Original frs-core:Non-currentFinancialInstruments 17 2021-12-31 12932727 frs-bus:Original 18 2020-10-06 2021-12-31 12932727 frs-bus:Original frs-core:CurrentFinancialInstruments 18 2021-12-31 12932727 frs-bus:Original frs-core:Non-currentFinancialInstruments 18 2021-12-31 12932727 frs-bus:Original 19 2020-10-06 2021-12-31 12932727 frs-bus:Original frs-core:CurrentFinancialInstruments 19 2021-12-31 12932727 frs-bus:Original frs-core:Non-currentFinancialInstruments 19 2021-12-31 12932727 frs-bus:Original 20 2020-10-06 2021-12-31 12932727 frs-bus:Original frs-core:CurrentFinancialInstruments 20 2021-12-31 12932727 frs-bus:Original frs-core:Non-currentFinancialInstruments 20 2021-12-31 12932727 frs-bus:Original dpl-frs:Item1 2020-10-06 2021-12-31 12932727 frs-bus:Original dpl-frs:Item1 2020-10-05 12932727 frs-bus:Original dpl-frs:Item1 2021-12-31 12932727 frs-bus:Original dpl-frs:CostSales dpl-frs:Item1 2020-10-06 2021-12-31 12932727 frs-bus:Original dpl-frs:CostSales dpl-frs:Item1 2020-10-05 12932727 frs-bus:Original dpl-frs:CostSales dpl-frs:Item1 2021-12-31 12932727 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item1 2020-10-06 2021-12-31 12932727 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item1 2020-10-06 2021-12-31 12932727 frs-bus:Original dpl-frs:Item2 2020-10-06 2021-12-31 12932727 frs-bus:Original dpl-frs:Item2 2020-10-05 12932727 frs-bus:Original dpl-frs:Item2 2021-12-31 12932727 frs-bus:Original dpl-frs:CostSales dpl-frs:Item2 2020-10-06 2021-12-31 12932727 frs-bus:Original dpl-frs:CostSales dpl-frs:Item2 2020-10-05 12932727 frs-bus:Original dpl-frs:CostSales dpl-frs:Item2 2021-12-31 12932727 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item2 2020-10-06 2021-12-31 12932727 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item2 2020-10-06 2021-12-31 12932727 frs-bus:Original dpl-frs:Item3 2020-10-06 2021-12-31 12932727 frs-bus:Original dpl-frs:Item3 2020-10-05 12932727 frs-bus:Original dpl-frs:Item3 2021-12-31 12932727 frs-bus:Original dpl-frs:CostSales dpl-frs:Item3 2020-10-06 2021-12-31 12932727 frs-bus:Original dpl-frs:CostSales dpl-frs:Item3 2020-10-05 12932727 frs-bus:Original dpl-frs:CostSales dpl-frs:Item3 2021-12-31 12932727 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item3 2020-10-06 2021-12-31 12932727 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item3 2020-10-06 2021-12-31 12932727 frs-bus:Original dpl-frs:Item4 2020-10-06 2021-12-31 12932727 frs-bus:Original dpl-frs:Item4 2020-10-05 12932727 frs-bus:Original dpl-frs:Item4 2021-12-31 12932727 frs-bus:Original dpl-frs:CostSales dpl-frs:Item4 2020-10-06 2021-12-31 12932727 frs-bus:Original dpl-frs:CostSales dpl-frs:Item4 2020-10-05 12932727 frs-bus:Original dpl-frs:CostSales dpl-frs:Item4 2021-12-31 12932727 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item4 2020-10-06 2021-12-31 12932727 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item4 2020-10-06 2021-12-31 12932727 frs-bus:Original dpl-frs:Item5 2020-10-06 2021-12-31 12932727 frs-bus:Original dpl-frs:Item5 2020-10-05 12932727 frs-bus:Original dpl-frs:Item5 2021-12-31 12932727 frs-bus:Original dpl-frs:CostSales dpl-frs:Item5 2020-10-06 2021-12-31 12932727 frs-bus:Original dpl-frs:CostSales dpl-frs:Item5 2020-10-05 12932727 frs-bus:Original dpl-frs:CostSales dpl-frs:Item5 2021-12-31 12932727 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item5 2020-10-06 2021-12-31 12932727 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item5 2020-10-06 2021-12-31 12932727 frs-bus:Original dpl-frs:Item6 2020-10-06 2021-12-31 12932727 frs-bus:Original dpl-frs:Item6 2020-10-05 12932727 frs-bus:Original dpl-frs:Item6 2021-12-31 12932727 frs-bus:Original dpl-frs:CostSales dpl-frs:Item6 2020-10-06 2021-12-31 12932727 frs-bus:Original dpl-frs:CostSales dpl-frs:Item6 2020-10-05 12932727 frs-bus:Original dpl-frs:CostSales dpl-frs:Item6 2021-12-31 12932727 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item6 2020-10-06 2021-12-31 12932727 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item6 2020-10-06 2021-12-31 12932727 frs-bus:Original dpl-frs:Item7 2020-10-06 2021-12-31 12932727 frs-bus:Original dpl-frs:Item7 2020-10-05 12932727 frs-bus:Original dpl-frs:Item7 2021-12-31 12932727 frs-bus:Original dpl-frs:CostSales dpl-frs:Item7 2020-10-06 2021-12-31 12932727 frs-bus:Original dpl-frs:CostSales dpl-frs:Item7 2020-10-05 12932727 frs-bus:Original dpl-frs:CostSales dpl-frs:Item7 2021-12-31 12932727 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item7 2020-10-06 2021-12-31 12932727 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item7 2020-10-06 2021-12-31 12932727 frs-bus:Original dpl-frs:Item8 2020-10-06 2021-12-31 12932727 frs-bus:Original dpl-frs:Item8 2020-10-05 12932727 frs-bus:Original dpl-frs:Item8 2021-12-31 12932727 frs-bus:Original dpl-frs:CostSales dpl-frs:Item8 2020-10-06 2021-12-31 12932727 frs-bus:Original dpl-frs:CostSales dpl-frs:Item8 2020-10-05 12932727 frs-bus:Original dpl-frs:CostSales dpl-frs:Item8 2021-12-31 12932727 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item8 2020-10-06 2021-12-31 12932727 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item8 2020-10-06 2021-12-31 12932727 frs-bus:Original dpl-frs:Item9 2020-10-06 2021-12-31 12932727 frs-bus:Original dpl-frs:Item9 2020-10-05 12932727 frs-bus:Original dpl-frs:Item9 2021-12-31 12932727 frs-bus:Original dpl-frs:CostSales dpl-frs:Item9 2020-10-06 2021-12-31 12932727 frs-bus:Original dpl-frs:CostSales dpl-frs:Item9 2020-10-05 12932727 frs-bus:Original dpl-frs:CostSales dpl-frs:Item9 2021-12-31 12932727 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item9 2020-10-06 2021-12-31 12932727 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item9 2020-10-06 2021-12-31 12932727 frs-bus:Original dpl-frs:Item10 2020-10-06 2021-12-31 12932727 frs-bus:Original dpl-frs:Item10 2020-10-05 12932727 frs-bus:Original dpl-frs:Item10 2021-12-31 12932727 frs-bus:Original dpl-frs:CostSales dpl-frs:Item10 2020-10-06 2021-12-31 12932727 frs-bus:Original dpl-frs:CostSales dpl-frs:Item10 2020-10-05 12932727 frs-bus:Original dpl-frs:CostSales dpl-frs:Item10 2021-12-31 12932727 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item10 2020-10-06 2021-12-31 12932727 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item10 2020-10-06 2021-12-31 12932727 frs-bus:Original dpl-frs:Item11 2020-10-06 2021-12-31 12932727 frs-bus:Original dpl-frs:Item11 2020-10-05 12932727 frs-bus:Original dpl-frs:Item11 2021-12-31 12932727 frs-bus:Original dpl-frs:CostSales dpl-frs:Item11 2020-10-06 2021-12-31 12932727 frs-bus:Original dpl-frs:CostSales dpl-frs:Item11 2020-10-05 12932727 frs-bus:Original dpl-frs:CostSales dpl-frs:Item11 2021-12-31 12932727 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item11 2020-10-06 2021-12-31 12932727 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item11 2020-10-06 2021-12-31 12932727 frs-bus:Original dpl-frs:Item12 2020-10-06 2021-12-31 12932727 frs-bus:Original dpl-frs:Item12 2020-10-05 12932727 frs-bus:Original dpl-frs:Item12 2021-12-31 12932727 frs-bus:Original dpl-frs:CostSales dpl-frs:Item12 2020-10-06 2021-12-31 12932727 frs-bus:Original dpl-frs:CostSales dpl-frs:Item12 2020-10-05 12932727 frs-bus:Original dpl-frs:CostSales dpl-frs:Item12 2021-12-31 12932727 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item12 2020-10-06 2021-12-31 12932727 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item12 2020-10-06 2021-12-31 12932727 frs-bus:Original 1 2020-10-06 2021-12-31 12932727 frs-bus:Original frs-countries:EnglandWales 2020-10-06 2021-12-31
Registered number: 12932727
Rekreate Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2022
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: 12932727
31 December 2022 31 December 2021
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 667 963
Tangible Assets 5 3,802 4,336
4,469 5,299
CURRENT ASSETS
Debtors 6 11,186 25,581
Cash at bank and in hand 65 14,089
11,251 39,670
Creditors: Amounts Falling Due Within One Year 7 (14,306 ) (11,634 )
NET CURRENT ASSETS (LIABILITIES) (3,055 ) 28,036
TOTAL ASSETS LESS CURRENT LIABILITIES 1,414 33,335
PROVISIONS FOR LIABILITIES
Deferred Taxation - (559 )
NET ASSETS 1,414 32,776
CAPITAL AND RESERVES
Called up share capital 8 1,000 1,000
Profit and Loss Account 414 31,776
SHAREHOLDERS' FUNDS 1,414 32,776
Page 1
Page 2
For the year ending 31 December 2022 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr K L Du Bose
Director
30/09/2023
The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Rekreate Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12932727 . The registered office is Building 1000 Lakeside North Harbour, Western Road, Portsmouth, PO6 3EN.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. 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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are website costs. It is amortised to profit and loss account over its estimated economic life of 5 years.
2.5. 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:
Computer Equipment 20% Straight Line
2.6. Leases
Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.
Page 3
Page 4
2.7. Financial Instruments
Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
Trade debtors
Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.
Trade creditors
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.
2.8. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.9. Taxation
The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.
The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.
Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.
2.10. Share capital
Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.
2.11. Dividends
Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 1 (2021: 2)
1 2
Page 4
Page 5
4. Intangible Assets
Other
£
Cost
As at 1 January 2022 1,259
As at 31 December 2022 1,259
Amortisation
As at 1 January 2022 296
Provided during the period 296
As at 31 December 2022 592
Net Book Value
As at 31 December 2022 667
As at 1 January 2022 963
5. Tangible Assets
Plant & Machinery etc.
£
Cost
As at 1 January 2022 4,410
Additions 434
As at 31 December 2022 4,844
Depreciation
As at 1 January 2022 74
Provided during the period 968
As at 31 December 2022 1,042
Net Book Value
As at 31 December 2022 3,802
As at 1 January 2022 4,336
6. Debtors
31 December 2022 31 December 2021
£ £
Due within one year
Trade debtors - 18,000
Other debtors 11,186 7,581
11,186 25,581
Page 5
Page 6
7. Creditors: Amounts Falling Due Within One Year
31 December 2022 31 December 2021
£ £
Trade creditors 9,434 1,440
Bank loans and overdrafts 16 -
Other creditors 852 2,142
Taxation and social security 4,004 8,052
14,306 11,634
8. Share Capital
31 December 2022 31 December 2021
£ £
Allotted, Called up and fully paid 1,000 1,000
9. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
31 December 2022 31 December 2021
£ £
Not later than one year 11,277 -
Later than one year and not later than five years 1,875 -
13,152 -
The figures above include both that of property and equipment leases. 
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 January 2022 Amounts advanced Amounts repaid Amounts written off As at 31 December 2022
£ £ £ £ £
Mr Kristoffer Du Bose (2,142 ) 23,207 (21,072 ) - (488 )
The above loan is unsecured, interest free and repayable on demand.
11. Dividends
31 December 2022 31 December 2021
£ £
On equity shares:
Interim dividend paid 12,500 25,000
12,500 25,000
Page 6
Page 7
12. Related Party Transactions
Included within Other Creditors is an amount owed to the direcors of £12 (2021- £2,142) at year end. This amount is undated, unsecured, interest free and repayable on demand.
Page 7