Acorah Software Products - Accounts Production 13.8.831 false true 31 March 2022 1 April 2021 false 1 April 2022 30 June 2023 30 June 2023 SC304274 Mrs Lisa Cornford Mr Ivan Cornford Mr Ivan Cornford true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC304274 frs-bus:Original frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-06-30 SC304274 frs-bus:Original frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-06-30 SC304274 frs-bus:Original frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-06-30 SC304274 frs-bus:Original frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-04-01 2023-06-30 SC304274 frs-bus:Original frs-core:AllSubsidiaries 2022-04-01 2023-06-30 SC304274 frs-bus:Original frs-core:KeyManagementPersonnel 2022-04-01 2023-06-30 SC304274 frs-bus:Original frs-core:EntitiesControlledByKeyManagementPersonnel 2022-04-01 2023-06-30 SC304274 frs-bus:Original frs-core:OtherRelatedParties 2022-04-01 2023-06-30 SC304274 2022-03-31 SC304274 2023-06-30 SC304274 2022-04-01 2023-06-30 SC304274 frs-bus:Original frs-core:CurrentFinancialInstruments 2023-06-30 SC304274 frs-bus:Original frs-core:CurrentFinancialInstruments 2022-04-01 2023-06-30 SC304274 frs-bus:Original frs-core:Non-currentFinancialInstruments 2023-06-30 SC304274 frs-bus:Original frs-core:Non-currentFinancialInstruments 2022-04-01 2023-06-30 SC304274 frs-bus:Original frs-core:CurrentFinancialInstruments 2022-04-01 2023-06-30 SC304274 frs-bus:Original frs-core:CurrentFinancialInstruments 2023-06-30 SC304274 frs-bus:Original frs-core:AfterOneYear 2022-04-01 2023-06-30 SC304274 frs-bus:Original frs-core:BetweenOneFiveYears 2022-04-01 2023-06-30 SC304274 frs-bus:Original frs-core:BetweenOneFiveYears 2023-06-30 SC304274 frs-bus:Original frs-core:ComputerEquipment 2023-06-30 SC304274 frs-bus:Original frs-core:ComputerEquipment 2022-04-01 2023-06-30 SC304274 frs-bus:Original frs-core:ComputerEquipment 2022-03-31 SC304274 frs-bus:Original frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-06-30 SC304274 frs-bus:Original frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-04-01 2023-06-30 SC304274 frs-bus:Original frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-03-31 SC304274 frs-bus:Original frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-06-30 SC304274 frs-bus:Original frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-04-01 2023-06-30 SC304274 frs-bus:Original frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-03-31 SC304274 frs-bus:Original frs-core:FurnitureFittings 2023-06-30 SC304274 frs-bus:Original frs-core:FurnitureFittings 2022-04-01 2023-06-30 SC304274 frs-bus:Original frs-core:FurnitureFittings 2022-03-31 SC304274 frs-bus:Original frs-core:NetGoodwill 2023-06-30 SC304274 frs-bus:Original frs-core:NetGoodwill 2022-04-01 2023-06-30 SC304274 frs-bus:Original frs-core:NetGoodwill 2022-03-31 SC304274 frs-bus:Original frs-core:InvestmentPropertyIncludedWithinPPE 2023-06-30 SC304274 frs-bus:Original frs-core:InvestmentPropertyIncludedWithinPPE 2022-04-01 2023-06-30 SC304274 frs-bus:Original frs-core:InvestmentPropertyIncludedWithinPPE 2022-03-31 SC304274 frs-bus:Original frs-core:LandBuildings 2023-06-30 SC304274 frs-bus:Original frs-core:LandBuildings 2022-04-01 2023-06-30 SC304274 frs-bus:Original frs-core:LandBuildings 2022-03-31 SC304274 frs-bus:Original frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-06-30 SC304274 frs-bus:Original frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-04-01 2023-06-30 SC304274 frs-bus:Original frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-03-31 SC304274 frs-bus:Original frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-06-30 SC304274 frs-bus:Original frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-04-01 2023-06-30 SC304274 frs-bus:Original frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-03-31 SC304274 frs-bus:Original frs-core:MoreThanFiveYears 2022-04-01 2023-06-30 SC304274 frs-bus:Original frs-core:MoreThanFiveYears 2023-06-30 SC304274 frs-bus:Original frs-core:MotorVehicles 2023-06-30 SC304274 frs-bus:Original frs-core:MotorVehicles 2022-04-01 2023-06-30 SC304274 frs-bus:Original frs-core:MotorVehicles 2022-03-31 SC304274 frs-bus:Original frs-core:OtherResidualIntangibleAssets 2023-06-30 SC304274 frs-bus:Original frs-core:OtherResidualIntangibleAssets 2022-04-01 2023-06-30 SC304274 frs-bus:Original frs-core:OtherResidualIntangibleAssets 2022-03-31 SC304274 frs-bus:Original frs-core:PlantMachinery 2023-06-30 SC304274 frs-bus:Original frs-core:PlantMachinery 2022-04-01 2023-06-30 SC304274 frs-bus:Original frs-core:PlantMachinery 2022-03-31 SC304274 frs-bus:Original frs-core:Secured 2023-06-30 SC304274 frs-bus:Original frs-core:Unsecured 2023-06-30 SC304274 frs-bus:Original frs-core:WithinOneYear 2022-04-01 2023-06-30 SC304274 frs-bus:Original frs-core:WithinOneYear 2023-06-30 SC304274 frs-bus:Original frs-core:CapitalRedemptionReserve 2022-04-01 2023-06-30 SC304274 frs-bus:Original frs-core:CapitalRedemptionReserve 2022-03-31 SC304274 frs-bus:Original frs-core:CapitalRedemptionReserve 2023-06-30 SC304274 frs-bus:Original frs-core:OtherReservesSubtotal 2022-04-01 2023-06-30 SC304274 frs-bus:Original frs-core:OtherReservesSubtotal 2022-03-31 SC304274 frs-bus:Original frs-core:OtherReservesSubtotal 2023-06-30 SC304274 frs-bus:Original frs-core:RevaluationReserve 2022-04-01 2023-06-30 SC304274 frs-bus:Original frs-core:RevaluationReserve 2022-03-31 SC304274 frs-bus:Original frs-core:RevaluationReserve 2023-06-30 SC304274 frs-bus:Original frs-core:SharePremium 2022-04-01 2023-06-30 SC304274 frs-bus:Original frs-core:SharePremium 2022-03-31 SC304274 frs-bus:Original frs-core:SharePremium 2023-06-30 SC304274 frs-bus:Original frs-core:ShareCapital 2022-04-01 2023-06-30 SC304274 frs-bus:Original frs-core:ShareCapital 2022-03-31 SC304274 frs-bus:Original frs-core:ShareCapital 2023-06-30 SC304274 frs-bus:Original frs-core:RetainedEarningsAccumulatedLosses 2022-04-01 2023-06-30 SC304274 frs-bus:Original frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-03-31 SC304274 frs-bus:Original frs-core:RetainedEarningsAccumulatedLosses 2023-06-30 SC304274 frs-bus:Original frs-core:RetainedEarningsAccumulatedLosses 2022-03-31 SC304274 frs-bus:Original frs-core:RetainedEarningsAccumulatedLosses 2023-06-30 SC304274 frs-bus:Original frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-03-31 SC304274 frs-bus:Original frs-countries:UnitedKingdom 2022-04-01 2023-06-30 SC304274 frs-bus:Original frs-countries:Europe 2022-04-01 2023-06-30 SC304274 frs-bus:Original frs-countries:NorthAmerica 2022-04-01 2023-06-30 SC304274 frs-bus:Original frs-countries:SouthAmerica 2022-04-01 2023-06-30 SC304274 frs-bus:Original frs-countries:Asia 2022-04-01 2023-06-30 SC304274 frs-bus:Original frs-countries:RestWorldOutsideUK 2022-04-01 2023-06-30 SC304274 frs-bus:Original frs-bus:HighestPaidDirector 2022-04-01 2023-06-30 SC304274 frs-bus:Original frs-bus:PrivateLimitedCompanyLtd 2022-04-01 2023-06-30 SC304274 frs-bus:Original frs-bus:CompanyLimitedByGuarantee 2022-04-01 2023-06-30 SC304274 frs-bus:Original frs-bus:LimitedLiabilityPartnershipLLP 2022-04-01 2023-06-30 SC304274 frs-bus:Original frs-bus:LimitedLiabilityPartnershipsSORP 2022-04-01 2023-06-30 SC304274 frs-bus:Original frs-bus:FullAccounts 2022-04-01 2023-06-30 SC304274 frs-bus:Original frs-bus:FilletedAccounts 2022-04-01 2023-06-30 SC304274 frs-bus:Original frs-bus:AbridgedAccounts 2022-04-01 2023-06-30 SC304274 frs-bus:Original frs-bus:FRS102 2022-04-01 2023-06-30 SC304274 frs-bus:Original frs-bus:MediumEntities 2022-04-01 2023-06-30 SC304274 frs-bus:Original frs-bus:SmallEntities 2022-04-01 2023-06-30 SC304274 frs-bus:Original frs-bus:EntityHasNeverTraded 2022-04-01 2023-06-30 SC304274 frs-bus:Original frs-bus:EntityNoLongerTradingButTradedInPast 2022-04-01 2023-06-30 SC304274 frs-bus:Original frs-bus:Audited 2022-04-01 2023-06-30 SC304274 frs-bus:Original frs-bus:AuditExempt-NoAccountantsReport 2022-04-01 2023-06-30 SC304274 frs-bus:Original frs-bus:AuditExemptWithAccountantsReport 2022-04-01 2023-06-30 SC304274 frs-bus:Original frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-04-01 2023-06-30 SC304274 frs-bus:Original frs-bus:LargeCompaniesRegimeForAccounts 2022-04-01 2023-06-30 SC304274 frs-bus:Original frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-04-01 2023-06-30 SC304274 frs-bus:Original frs-bus:SmallCompaniesRegimeForAccounts 2022-04-01 2023-06-30 SC304274 frs-bus:Original frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-04-01 2023-06-30 SC304274 frs-bus:Original frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-04-01 2023-06-30 SC304274 frs-bus:Original frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-04-01 2023-06-30 SC304274 frs-bus:Original frs-bus:OrdinaryShareClass1 2022-04-01 2023-06-30 SC304274 frs-bus:Original frs-bus:OrdinaryShareClass1 2022-03-31 SC304274 frs-bus:Original frs-bus:OrdinaryShareClass1 2023-06-30 SC304274 frs-bus:Original frs-bus:OrdinaryShareClass2 2022-04-01 2023-06-30 SC304274 frs-bus:Original frs-bus:OrdinaryShareClass2 2022-03-31 SC304274 frs-bus:Original frs-bus:OrdinaryShareClass2 2023-06-30 SC304274 frs-bus:Original frs-bus:OrdinaryShareClass3 2022-04-01 2023-06-30 SC304274 frs-bus:Original frs-bus:OrdinaryShareClass3 2022-03-31 SC304274 frs-bus:Original frs-bus:OrdinaryShareClass3 2023-06-30 SC304274 frs-bus:Original frs-bus:OrdinaryShareClass4 2022-04-01 2023-06-30 SC304274 frs-bus:Original frs-bus:OrdinaryShareClass4 2022-03-31 SC304274 frs-bus:Original frs-bus:OrdinaryShareClass4 2023-06-30 SC304274 frs-bus:Original frs-bus:OrdinaryShareClass5 2022-04-01 2023-06-30 SC304274 frs-bus:Original frs-bus:OrdinaryShareClass5 2022-03-31 SC304274 frs-bus:Original frs-bus:OrdinaryShareClass5 2023-06-30 SC304274 frs-bus:Original frs-bus:PreferenceShareClass1 2022-04-01 2023-06-30 SC304274 frs-bus:Original frs-bus:PreferenceShareClass1 2022-03-31 SC304274 frs-bus:Original frs-bus:PreferenceShareClass1 2023-06-30 SC304274 frs-bus:Original frs-bus:PreferenceShareClass2 2022-04-01 2023-06-30 SC304274 frs-bus:Original frs-bus:PreferenceShareClass2 2022-03-31 SC304274 frs-bus:Original frs-bus:PreferenceShareClass2 2023-06-30 SC304274 frs-bus:Original frs-bus:PreferenceShareClass3 2022-04-01 2023-06-30 SC304274 frs-bus:Original frs-bus:PreferenceShareClass3 2022-03-31 SC304274 frs-bus:Original frs-bus:PreferenceShareClass3 2023-06-30 SC304274 frs-bus:Original frs-bus:PreferenceShareClass4 2022-04-01 2023-06-30 SC304274 frs-bus:Original frs-bus:PreferenceShareClass4 2022-03-31 SC304274 frs-bus:Original frs-bus:PreferenceShareClass4 2023-06-30 SC304274 frs-bus:Original frs-bus:PreferenceShareClass5 2022-04-01 2023-06-30 SC304274 frs-bus:Original frs-bus:PreferenceShareClass5 2022-03-31 SC304274 frs-bus:Original frs-bus:PreferenceShareClass5 2023-06-30 SC304274 frs-bus:Original 1 2022-04-01 2023-06-30 SC304274 frs-bus:Original 1 2023-06-30 SC304274 frs-bus:Original 1 2022-04-01 2023-06-30 SC304274 frs-bus:Original frs-core:LeasedAssets 2022-04-01 2023-06-30 SC304274 frs-bus:Original frs-core:OwnedAssets 2022-04-01 2023-06-30 SC304274 frs-bus:Original frs-core:CurrencyRisk 2022-04-01 2023-06-30 SC304274 frs-bus:Original frs-core:MarketRisk 2022-04-01 2023-06-30 SC304274 frs-bus:Original frs-core:InterestRateRisk 2022-04-01 2023-06-30 SC304274 frs-bus:Original frs-core:DeferredTaxation 2022-04-01 2023-06-30 SC304274 frs-bus:Original frs-core:DeferredTaxation 2022-03-31 SC304274 frs-bus:Original frs-core:DeferredTaxation 2023-06-30 SC304274 frs-bus:Original frs-core:OtherProvisionsContingentLiabilities 2022-04-01 2023-06-30 SC304274 frs-bus:Original frs-core:OtherProvisionsContingentLiabilities 2022-03-31 SC304274 frs-bus:Original frs-core:OtherProvisionsContingentLiabilities 2023-06-30 SC304274 frs-bus:Original frs-core:ProvisionsDeferredTax 2023-06-30 SC304274 frs-bus:Original frs-core:OtherDeferredTax 2023-06-30 SC304274 frs-bus:Original frs-core:AcceleratedTaxDepreciationDeferredTax 2023-06-30 SC304274 frs-bus:Original frs-core:TaxLossesCarry-forwardsDeferredTax 2023-06-30 SC304274 frs-bus:Original frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-06-30 SC304274 frs-bus:Original frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-04-01 2023-06-30 SC304274 frs-bus:Original frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-03-31 SC304274 frs-bus:Original frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-06-30 SC304274 frs-bus:Original frs-core:Provisions 2022-04-01 2023-06-30 SC304274 frs-bus:Original frs-core:Provisions 2022-03-31 SC304274 frs-bus:Original frs-core:Provisions 2023-06-30 SC304274 frs-bus:Original frs-core:Provisions 2022-04-01 2023-06-30 SC304274 frs-bus:Original frs-core:Provisions 2022-03-31 SC304274 frs-bus:Original frs-core:Provisions 2023-06-30 SC304274 frs-bus:Original frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-06-30 SC304274 frs-bus:Original frs-core:RevaluationInvestmentPropertyDeferredTax 2023-06-30 SC304274 frs-bus:Original frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-06-30 SC304274 frs-bus:Original frs-core:OtherPost-employmentBenefitsDeferredTax 2023-06-30 SC304274 frs-bus:Original frs-core:Share-basedPaymentsDeferredTax 2023-06-30 SC304274 frs-bus:Original frs-core:TaxCreditsDeferredTax 2023-06-30 SC304274 frs-bus:Original frs-core:CostValuation 2022-03-31 SC304274 frs-bus:Original frs-core:AdditionsToInvestments 2023-06-30 SC304274 frs-bus:Original frs-core:DisposalsRepaymentsInvestments 2023-06-30 SC304274 frs-bus:Original frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-06-30 SC304274 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-06-30 SC304274 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-06-30 SC304274 frs-bus:Original frs-core:OtherIncreaseDecreaseInInvestments 2023-06-30 SC304274 frs-bus:Original frs-core:CostValuation 2023-06-30 SC304274 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments 2022-03-31 SC304274 frs-bus:Original frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-06-30 SC304274 frs-bus:Original frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-06-30 SC304274 frs-bus:Original frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-06-30 SC304274 frs-bus:Original frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-06-30 SC304274 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-06-30 SC304274 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-06-30 SC304274 frs-bus:Original frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-06-30 SC304274 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments 2023-06-30 SC304274 frs-bus:Original frs-core:ListedExchangeTraded 2023-06-30 SC304274 frs-bus:Original frs-core:ListedExchangeTraded 2022-03-31 SC304274 frs-bus:Original frs-core:CostValuation frs-core:ListedExchangeTraded 2022-03-31 SC304274 frs-bus:Original frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-06-30 SC304274 frs-bus:Original frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-06-30 SC304274 frs-bus:Original frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-06-30 SC304274 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-06-30 SC304274 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-06-30 SC304274 frs-bus:Original frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-06-30 SC304274 frs-bus:Original frs-core:CostValuation frs-core:ListedExchangeTraded 2023-06-30 SC304274 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 SC304274 frs-bus:Original frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 SC304274 frs-bus:Original frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 SC304274 frs-bus:Original frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 SC304274 frs-bus:Original frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 SC304274 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-06-30 SC304274 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 SC304274 frs-bus:Original frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 SC304274 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 SC304274 frs-bus:Original frs-core:UnlistedNon-exchangeTraded 2023-06-30 SC304274 frs-bus:Original frs-core:UnlistedNon-exchangeTraded 2022-03-31 SC304274 frs-bus:Original frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-03-31 SC304274 frs-bus:Original frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 SC304274 frs-bus:Original frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 SC304274 frs-bus:Original frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 SC304274 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 SC304274 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 SC304274 frs-bus:Original frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 SC304274 frs-bus:Original frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-06-30 SC304274 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 SC304274 frs-bus:Original frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 SC304274 frs-bus:Original frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 SC304274 frs-bus:Original frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 SC304274 frs-bus:Original frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 SC304274 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-06-30 SC304274 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 SC304274 frs-bus:Original frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 SC304274 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 SC304274 frs-bus:Original dpl-frs:CostSales 2022-04-01 2023-06-30 SC304274 frs-bus:Original dpl-frs:CostSales 2022-03-31 SC304274 frs-bus:Original dpl-frs:CostSales 2023-06-30 SC304274 frs-bus:Original dpl-frs:DistributionCosts 2022-04-01 2023-06-30 SC304274 frs-bus:Original dpl-frs:AdministrativeExpenses 2022-04-01 2023-06-30 SC304274 frs-bus:Original frs-bus:Director1 2022-04-01 2023-06-30 SC304274 frs-bus:Original frs-bus:Director1 2022-03-31 SC304274 frs-bus:Original frs-bus:Director1 2023-06-30 SC304274 frs-bus:Original frs-bus:Director2 2022-04-01 2023-06-30 SC304274 frs-bus:Original frs-bus:Director2 2022-03-31 SC304274 frs-bus:Original frs-bus:Director2 2023-06-30 SC304274 frs-bus:Original frs-bus:CompanySecretary1 2022-04-01 2023-06-30 SC304274 frs-bus:Original 1 2022-04-01 2023-06-30 SC304274 frs-bus:Original frs-core:CurrentFinancialInstruments 1 2023-06-30 SC304274 frs-bus:Original frs-core:Non-currentFinancialInstruments 1 2023-06-30 SC304274 frs-bus:Original 2 2022-04-01 2023-06-30 SC304274 frs-bus:Original frs-core:CurrentFinancialInstruments 2 2023-06-30 SC304274 frs-bus:Original frs-core:Non-currentFinancialInstruments 2 2023-06-30 SC304274 frs-bus:Original 3 2022-04-01 2023-06-30 SC304274 frs-bus:Original frs-core:CurrentFinancialInstruments 3 2023-06-30 SC304274 frs-bus:Original frs-core:Non-currentFinancialInstruments 3 2023-06-30 SC304274 frs-bus:Original 4 2022-04-01 2023-06-30 SC304274 frs-bus:Original frs-core:CurrentFinancialInstruments 4 2023-06-30 SC304274 frs-bus:Original frs-core:Non-currentFinancialInstruments 4 2023-06-30 SC304274 frs-bus:Original 5 2022-04-01 2023-06-30 SC304274 frs-bus:Original frs-core:CurrentFinancialInstruments 5 2023-06-30 SC304274 frs-bus:Original frs-core:Non-currentFinancialInstruments 5 2023-06-30 SC304274 frs-bus:Original 6 2022-04-01 2023-06-30 SC304274 frs-bus:Original frs-core:CurrentFinancialInstruments 6 2023-06-30 SC304274 frs-bus:Original frs-core:Non-currentFinancialInstruments 6 2023-06-30 SC304274 frs-bus:Original 7 2022-04-01 2023-06-30 SC304274 frs-bus:Original frs-core:CurrentFinancialInstruments 7 2023-06-30 SC304274 frs-bus:Original frs-core:Non-currentFinancialInstruments 7 2023-06-30 SC304274 frs-bus:Original 8 2022-04-01 2023-06-30 SC304274 frs-bus:Original frs-core:CurrentFinancialInstruments 8 2023-06-30 SC304274 frs-bus:Original frs-core:Non-currentFinancialInstruments 8 2023-06-30 SC304274 frs-bus:Original 9 2022-04-01 2023-06-30 SC304274 frs-bus:Original frs-core:CurrentFinancialInstruments 9 2023-06-30 SC304274 frs-bus:Original frs-core:Non-currentFinancialInstruments 9 2023-06-30 SC304274 frs-bus:Original 10 2022-04-01 2023-06-30 SC304274 frs-bus:Original frs-core:CurrentFinancialInstruments 10 2023-06-30 SC304274 frs-bus:Original frs-core:Non-currentFinancialInstruments 10 2023-06-30 SC304274 frs-bus:Original 11 2022-04-01 2023-06-30 SC304274 frs-bus:Original frs-core:CurrentFinancialInstruments 11 2023-06-30 SC304274 frs-bus:Original frs-core:Non-currentFinancialInstruments 11 2023-06-30 SC304274 frs-bus:Original 12 2022-04-01 2023-06-30 SC304274 frs-bus:Original frs-core:CurrentFinancialInstruments 12 2023-06-30 SC304274 frs-bus:Original frs-core:Non-currentFinancialInstruments 12 2023-06-30 SC304274 frs-bus:Original 13 2022-04-01 2023-06-30 SC304274 frs-bus:Original frs-core:CurrentFinancialInstruments 13 2023-06-30 SC304274 frs-bus:Original frs-core:Non-currentFinancialInstruments 13 2023-06-30 SC304274 frs-bus:Original 14 2022-04-01 2023-06-30 SC304274 frs-bus:Original frs-core:CurrentFinancialInstruments 14 2023-06-30 SC304274 frs-bus:Original frs-core:Non-currentFinancialInstruments 14 2023-06-30 SC304274 frs-bus:Original 15 2022-04-01 2023-06-30 SC304274 frs-bus:Original frs-core:CurrentFinancialInstruments 15 2023-06-30 SC304274 frs-bus:Original frs-core:Non-currentFinancialInstruments 15 2023-06-30 SC304274 frs-bus:Original 16 2022-04-01 2023-06-30 SC304274 frs-bus:Original frs-core:CurrentFinancialInstruments 16 2023-06-30 SC304274 frs-bus:Original frs-core:Non-currentFinancialInstruments 16 2023-06-30 SC304274 frs-bus:Original 17 2022-04-01 2023-06-30 SC304274 frs-bus:Original frs-core:CurrentFinancialInstruments 17 2023-06-30 SC304274 frs-bus:Original frs-core:Non-currentFinancialInstruments 17 2023-06-30 SC304274 frs-bus:Original 18 2022-04-01 2023-06-30 SC304274 frs-bus:Original frs-core:CurrentFinancialInstruments 18 2023-06-30 SC304274 frs-bus:Original frs-core:Non-currentFinancialInstruments 18 2023-06-30 SC304274 frs-bus:Original 19 2022-04-01 2023-06-30 SC304274 frs-bus:Original frs-core:CurrentFinancialInstruments 19 2023-06-30 SC304274 frs-bus:Original frs-core:Non-currentFinancialInstruments 19 2023-06-30 SC304274 frs-bus:Original 20 2022-04-01 2023-06-30 SC304274 frs-bus:Original frs-core:CurrentFinancialInstruments 20 2023-06-30 SC304274 frs-bus:Original frs-core:Non-currentFinancialInstruments 20 2023-06-30 SC304274 frs-bus:Original dpl-frs:Item1 2022-04-01 2023-06-30 SC304274 frs-bus:Original dpl-frs:Item1 2022-03-31 SC304274 frs-bus:Original dpl-frs:Item1 2023-06-30 SC304274 frs-bus:Original dpl-frs:CostSales dpl-frs:Item1 2022-04-01 2023-06-30 SC304274 frs-bus:Original dpl-frs:CostSales dpl-frs:Item1 2022-03-31 SC304274 frs-bus:Original dpl-frs:CostSales dpl-frs:Item1 2023-06-30 SC304274 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item1 2022-04-01 2023-06-30 SC304274 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-04-01 2023-06-30 SC304274 frs-bus:Original dpl-frs:Item2 2022-04-01 2023-06-30 SC304274 frs-bus:Original dpl-frs:Item2 2022-03-31 SC304274 frs-bus:Original dpl-frs:Item2 2023-06-30 SC304274 frs-bus:Original dpl-frs:CostSales dpl-frs:Item2 2022-04-01 2023-06-30 SC304274 frs-bus:Original dpl-frs:CostSales dpl-frs:Item2 2022-03-31 SC304274 frs-bus:Original dpl-frs:CostSales dpl-frs:Item2 2023-06-30 SC304274 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item2 2022-04-01 2023-06-30 SC304274 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-04-01 2023-06-30 SC304274 frs-bus:Original dpl-frs:Item3 2022-04-01 2023-06-30 SC304274 frs-bus:Original dpl-frs:Item3 2022-03-31 SC304274 frs-bus:Original dpl-frs:Item3 2023-06-30 SC304274 frs-bus:Original dpl-frs:CostSales dpl-frs:Item3 2022-04-01 2023-06-30 SC304274 frs-bus:Original dpl-frs:CostSales dpl-frs:Item3 2022-03-31 SC304274 frs-bus:Original dpl-frs:CostSales dpl-frs:Item3 2023-06-30 SC304274 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item3 2022-04-01 2023-06-30 SC304274 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-04-01 2023-06-30 SC304274 frs-bus:Original dpl-frs:Item4 2022-04-01 2023-06-30 SC304274 frs-bus:Original dpl-frs:Item4 2022-03-31 SC304274 frs-bus:Original dpl-frs:Item4 2023-06-30 SC304274 frs-bus:Original dpl-frs:CostSales dpl-frs:Item4 2022-04-01 2023-06-30 SC304274 frs-bus:Original dpl-frs:CostSales dpl-frs:Item4 2022-03-31 SC304274 frs-bus:Original dpl-frs:CostSales dpl-frs:Item4 2023-06-30 SC304274 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item4 2022-04-01 2023-06-30 SC304274 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-04-01 2023-06-30 SC304274 frs-bus:Original dpl-frs:Item5 2022-04-01 2023-06-30 SC304274 frs-bus:Original dpl-frs:Item5 2022-03-31 SC304274 frs-bus:Original dpl-frs:Item5 2023-06-30 SC304274 frs-bus:Original dpl-frs:CostSales dpl-frs:Item5 2022-04-01 2023-06-30 SC304274 frs-bus:Original dpl-frs:CostSales dpl-frs:Item5 2022-03-31 SC304274 frs-bus:Original dpl-frs:CostSales dpl-frs:Item5 2023-06-30 SC304274 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item5 2022-04-01 2023-06-30 SC304274 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-04-01 2023-06-30 SC304274 frs-bus:Original dpl-frs:Item6 2022-04-01 2023-06-30 SC304274 frs-bus:Original dpl-frs:Item6 2022-03-31 SC304274 frs-bus:Original dpl-frs:Item6 2023-06-30 SC304274 frs-bus:Original dpl-frs:CostSales dpl-frs:Item6 2022-04-01 2023-06-30 SC304274 frs-bus:Original dpl-frs:CostSales dpl-frs:Item6 2022-03-31 SC304274 frs-bus:Original dpl-frs:CostSales dpl-frs:Item6 2023-06-30 SC304274 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item6 2022-04-01 2023-06-30 SC304274 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-04-01 2023-06-30 SC304274 frs-bus:Original dpl-frs:Item7 2022-04-01 2023-06-30 SC304274 frs-bus:Original dpl-frs:Item7 2022-03-31 SC304274 frs-bus:Original dpl-frs:Item7 2023-06-30 SC304274 frs-bus:Original dpl-frs:CostSales dpl-frs:Item7 2022-04-01 2023-06-30 SC304274 frs-bus:Original dpl-frs:CostSales dpl-frs:Item7 2022-03-31 SC304274 frs-bus:Original dpl-frs:CostSales dpl-frs:Item7 2023-06-30 SC304274 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item7 2022-04-01 2023-06-30 SC304274 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-04-01 2023-06-30 SC304274 frs-bus:Original dpl-frs:Item8 2022-04-01 2023-06-30 SC304274 frs-bus:Original dpl-frs:Item8 2022-03-31 SC304274 frs-bus:Original dpl-frs:Item8 2023-06-30 SC304274 frs-bus:Original dpl-frs:CostSales dpl-frs:Item8 2022-04-01 2023-06-30 SC304274 frs-bus:Original dpl-frs:CostSales dpl-frs:Item8 2022-03-31 SC304274 frs-bus:Original dpl-frs:CostSales dpl-frs:Item8 2023-06-30 SC304274 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item8 2022-04-01 2023-06-30 SC304274 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-04-01 2023-06-30 SC304274 frs-bus:Original dpl-frs:Item9 2022-04-01 2023-06-30 SC304274 frs-bus:Original dpl-frs:Item9 2022-03-31 SC304274 frs-bus:Original dpl-frs:Item9 2023-06-30 SC304274 frs-bus:Original dpl-frs:CostSales dpl-frs:Item9 2022-04-01 2023-06-30 SC304274 frs-bus:Original dpl-frs:CostSales dpl-frs:Item9 2022-03-31 SC304274 frs-bus:Original dpl-frs:CostSales dpl-frs:Item9 2023-06-30 SC304274 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item9 2022-04-01 2023-06-30 SC304274 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-04-01 2023-06-30 SC304274 frs-bus:Original dpl-frs:Item10 2022-04-01 2023-06-30 SC304274 frs-bus:Original dpl-frs:Item10 2022-03-31 SC304274 frs-bus:Original dpl-frs:Item10 2023-06-30 SC304274 frs-bus:Original dpl-frs:CostSales dpl-frs:Item10 2022-04-01 2023-06-30 SC304274 frs-bus:Original dpl-frs:CostSales dpl-frs:Item10 2022-03-31 SC304274 frs-bus:Original dpl-frs:CostSales dpl-frs:Item10 2023-06-30 SC304274 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item10 2022-04-01 2023-06-30 SC304274 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-04-01 2023-06-30 SC304274 frs-bus:Original dpl-frs:Item11 2022-04-01 2023-06-30 SC304274 frs-bus:Original dpl-frs:Item11 2022-03-31 SC304274 frs-bus:Original dpl-frs:Item11 2023-06-30 SC304274 frs-bus:Original dpl-frs:CostSales dpl-frs:Item11 2022-04-01 2023-06-30 SC304274 frs-bus:Original dpl-frs:CostSales dpl-frs:Item11 2022-03-31 SC304274 frs-bus:Original dpl-frs:CostSales dpl-frs:Item11 2023-06-30 SC304274 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item11 2022-04-01 2023-06-30 SC304274 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-04-01 2023-06-30 SC304274 frs-bus:Original dpl-frs:Item12 2022-04-01 2023-06-30 SC304274 frs-bus:Original dpl-frs:Item12 2022-03-31 SC304274 frs-bus:Original dpl-frs:Item12 2023-06-30 SC304274 frs-bus:Original dpl-frs:CostSales dpl-frs:Item12 2022-04-01 2023-06-30 SC304274 frs-bus:Original dpl-frs:CostSales dpl-frs:Item12 2022-03-31 SC304274 frs-bus:Original dpl-frs:CostSales dpl-frs:Item12 2023-06-30 SC304274 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item12 2022-04-01 2023-06-30 SC304274 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-04-01 2023-06-30 SC304274 frs-bus:Original 1 2022-04-01 2023-06-30 SC304274 frs-bus:Original frs-countries:Scotland 2022-04-01 2023-06-30 SC304274 frs-bus:Original frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-03-31 SC304274 frs-bus:Original frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-03-31 SC304274 frs-bus:Original frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-03-31 SC304274 frs-bus:Original frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-04-01 2022-03-31 SC304274 frs-bus:Original frs-core:AllSubsidiaries 2021-04-01 2022-03-31 SC304274 frs-bus:Original frs-core:KeyManagementPersonnel 2021-04-01 2022-03-31 SC304274 frs-bus:Original frs-core:EntitiesControlledByKeyManagementPersonnel 2021-04-01 2022-03-31 SC304274 frs-bus:Original frs-core:OtherRelatedParties 2021-04-01 2022-03-31 SC304274 2021-03-31 SC304274 2022-03-31 SC304274 2021-04-01 2022-03-31 SC304274 frs-bus:Original frs-core:CurrentFinancialInstruments 2022-03-31 SC304274 frs-bus:Original frs-core:CurrentFinancialInstruments 2021-04-01 2022-03-31 SC304274 frs-bus:Original frs-core:Non-currentFinancialInstruments 2022-03-31 SC304274 frs-bus:Original frs-core:Non-currentFinancialInstruments 2021-04-01 2022-03-31 SC304274 frs-bus:Original frs-core:CurrentFinancialInstruments 2021-04-01 2022-03-31 SC304274 frs-bus:Original frs-core:CurrentFinancialInstruments 2022-03-31 SC304274 frs-bus:Original frs-core:AfterOneYear 2021-04-01 2022-03-31 SC304274 frs-bus:Original frs-core:BetweenOneFiveYears 2021-04-01 2022-03-31 SC304274 frs-bus:Original frs-core:BetweenOneFiveYears 2022-03-31 SC304274 frs-bus:Original frs-core:ComputerEquipment 2022-03-31 SC304274 frs-bus:Original frs-core:ComputerEquipment 2021-04-01 2022-03-31 SC304274 frs-bus:Original frs-core:ComputerEquipment 2021-03-31 SC304274 frs-bus:Original frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-03-31 SC304274 frs-bus:Original frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-04-01 2022-03-31 SC304274 frs-bus:Original frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-03-31 SC304274 frs-bus:Original frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-03-31 SC304274 frs-bus:Original frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-04-01 2022-03-31 SC304274 frs-bus:Original frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-03-31 SC304274 frs-bus:Original frs-core:FurnitureFittings 2022-03-31 SC304274 frs-bus:Original frs-core:FurnitureFittings 2021-04-01 2022-03-31 SC304274 frs-bus:Original frs-core:FurnitureFittings 2021-03-31 SC304274 frs-bus:Original frs-core:NetGoodwill 2022-03-31 SC304274 frs-bus:Original frs-core:NetGoodwill 2021-04-01 2022-03-31 SC304274 frs-bus:Original frs-core:NetGoodwill 2021-03-31 SC304274 frs-bus:Original frs-core:InvestmentPropertyIncludedWithinPPE 2022-03-31 SC304274 frs-bus:Original frs-core:InvestmentPropertyIncludedWithinPPE 2021-04-01 2022-03-31 SC304274 frs-bus:Original frs-core:InvestmentPropertyIncludedWithinPPE 2021-03-31 SC304274 frs-bus:Original frs-core:LandBuildings 2022-03-31 SC304274 frs-bus:Original frs-core:LandBuildings 2021-04-01 2022-03-31 SC304274 frs-bus:Original frs-core:LandBuildings 2021-03-31 SC304274 frs-bus:Original frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-03-31 SC304274 frs-bus:Original frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-04-01 2022-03-31 SC304274 frs-bus:Original frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-03-31 SC304274 frs-bus:Original frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-03-31 SC304274 frs-bus:Original frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-04-01 2022-03-31 SC304274 frs-bus:Original frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-03-31 SC304274 frs-bus:Original frs-core:MoreThanFiveYears 2021-04-01 2022-03-31 SC304274 frs-bus:Original frs-core:MoreThanFiveYears 2022-03-31 SC304274 frs-bus:Original frs-core:MotorVehicles 2022-03-31 SC304274 frs-bus:Original frs-core:MotorVehicles 2021-04-01 2022-03-31 SC304274 frs-bus:Original frs-core:MotorVehicles 2021-03-31 SC304274 frs-bus:Original frs-core:OtherResidualIntangibleAssets 2022-03-31 SC304274 frs-bus:Original frs-core:OtherResidualIntangibleAssets 2021-04-01 2022-03-31 SC304274 frs-bus:Original frs-core:OtherResidualIntangibleAssets 2021-03-31 SC304274 frs-bus:Original frs-core:PlantMachinery 2022-03-31 SC304274 frs-bus:Original frs-core:PlantMachinery 2021-04-01 2022-03-31 SC304274 frs-bus:Original frs-core:PlantMachinery 2021-03-31 SC304274 frs-bus:Original frs-core:Secured 2022-03-31 SC304274 frs-bus:Original frs-core:Unsecured 2022-03-31 SC304274 frs-bus:Original frs-core:WithinOneYear 2021-04-01 2022-03-31 SC304274 frs-bus:Original frs-core:WithinOneYear 2022-03-31 SC304274 frs-bus:Original frs-core:CapitalRedemptionReserve 2021-04-01 2022-03-31 SC304274 frs-bus:Original frs-core:CapitalRedemptionReserve 2021-03-31 SC304274 frs-bus:Original frs-core:CapitalRedemptionReserve 2022-03-31 SC304274 frs-bus:Original frs-core:OtherReservesSubtotal 2021-04-01 2022-03-31 SC304274 frs-bus:Original frs-core:OtherReservesSubtotal 2021-03-31 SC304274 frs-bus:Original frs-core:OtherReservesSubtotal 2022-03-31 SC304274 frs-bus:Original frs-core:RevaluationReserve 2021-04-01 2022-03-31 SC304274 frs-bus:Original frs-core:RevaluationReserve 2021-03-31 SC304274 frs-bus:Original frs-core:RevaluationReserve 2022-03-31 SC304274 frs-bus:Original frs-core:SharePremium 2021-04-01 2022-03-31 SC304274 frs-bus:Original frs-core:SharePremium 2021-03-31 SC304274 frs-bus:Original frs-core:SharePremium 2022-03-31 SC304274 frs-bus:Original frs-core:ShareCapital 2021-04-01 2022-03-31 SC304274 frs-bus:Original frs-core:ShareCapital 2021-03-31 SC304274 frs-bus:Original frs-core:ShareCapital 2022-03-31 SC304274 frs-bus:Original frs-core:RetainedEarningsAccumulatedLosses 2021-04-01 2022-03-31 SC304274 frs-bus:Original frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-03-31 SC304274 frs-bus:Original frs-core:RetainedEarningsAccumulatedLosses 2022-03-31 SC304274 frs-bus:Original frs-core:RetainedEarningsAccumulatedLosses 2021-03-31 SC304274 frs-bus:Original frs-core:RetainedEarningsAccumulatedLosses 2022-03-31 SC304274 frs-bus:Original frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-03-31 SC304274 frs-bus:Original frs-countries:UnitedKingdom 2021-04-01 2022-03-31 SC304274 frs-bus:Original frs-countries:Europe 2021-04-01 2022-03-31 SC304274 frs-bus:Original frs-countries:NorthAmerica 2021-04-01 2022-03-31 SC304274 frs-bus:Original frs-countries:SouthAmerica 2021-04-01 2022-03-31 SC304274 frs-bus:Original frs-countries:Asia 2021-04-01 2022-03-31 SC304274 frs-bus:Original frs-countries:RestWorldOutsideUK 2021-04-01 2022-03-31 SC304274 frs-bus:Original frs-bus:HighestPaidDirector 2021-04-01 2022-03-31 SC304274 frs-bus:Original frs-bus:PrivateLimitedCompanyLtd 2021-04-01 2022-03-31 SC304274 frs-bus:Original frs-bus:CompanyLimitedByGuarantee 2021-04-01 2022-03-31 SC304274 frs-bus:Original frs-bus:LimitedLiabilityPartnershipLLP 2021-04-01 2022-03-31 SC304274 frs-bus:Original frs-bus:LimitedLiabilityPartnershipsSORP 2021-04-01 2022-03-31 SC304274 frs-bus:Original frs-bus:FullAccounts 2021-04-01 2022-03-31 SC304274 frs-bus:Original frs-bus:FilletedAccounts 2021-04-01 2022-03-31 SC304274 frs-bus:Original frs-bus:AbridgedAccounts 2021-04-01 2022-03-31 SC304274 frs-bus:Original frs-bus:FRS102 2021-04-01 2022-03-31 SC304274 frs-bus:Original frs-bus:MediumEntities 2021-04-01 2022-03-31 SC304274 frs-bus:Original frs-bus:SmallEntities 2021-04-01 2022-03-31 SC304274 frs-bus:Original frs-bus:EntityHasNeverTraded 2021-04-01 2022-03-31 SC304274 frs-bus:Original frs-bus:EntityNoLongerTradingButTradedInPast 2021-04-01 2022-03-31 SC304274 frs-bus:Original frs-bus:Audited 2021-04-01 2022-03-31 SC304274 frs-bus:Original frs-bus:AuditExempt-NoAccountantsReport 2021-04-01 2022-03-31 SC304274 frs-bus:Original frs-bus:AuditExemptWithAccountantsReport 2021-04-01 2022-03-31 SC304274 frs-bus:Original frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-04-01 2022-03-31 SC304274 frs-bus:Original frs-bus:LargeCompaniesRegimeForAccounts 2021-04-01 2022-03-31 SC304274 frs-bus:Original frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-04-01 2022-03-31 SC304274 frs-bus:Original frs-bus:SmallCompaniesRegimeForAccounts 2021-04-01 2022-03-31 SC304274 frs-bus:Original frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-04-01 2022-03-31 SC304274 frs-bus:Original frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-04-01 2022-03-31 SC304274 frs-bus:Original frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-04-01 2022-03-31 SC304274 frs-bus:Original frs-bus:OrdinaryShareClass1 2021-04-01 2022-03-31 SC304274 frs-bus:Original frs-bus:OrdinaryShareClass1 2021-03-31 SC304274 frs-bus:Original frs-bus:OrdinaryShareClass1 2022-03-31 SC304274 frs-bus:Original frs-bus:OrdinaryShareClass2 2021-04-01 2022-03-31 SC304274 frs-bus:Original frs-bus:OrdinaryShareClass2 2021-03-31 SC304274 frs-bus:Original frs-bus:OrdinaryShareClass2 2022-03-31 SC304274 frs-bus:Original frs-bus:OrdinaryShareClass3 2021-04-01 2022-03-31 SC304274 frs-bus:Original frs-bus:OrdinaryShareClass3 2021-03-31 SC304274 frs-bus:Original frs-bus:OrdinaryShareClass3 2022-03-31 SC304274 frs-bus:Original frs-bus:OrdinaryShareClass4 2021-04-01 2022-03-31 SC304274 frs-bus:Original frs-bus:OrdinaryShareClass4 2021-03-31 SC304274 frs-bus:Original frs-bus:OrdinaryShareClass4 2022-03-31 SC304274 frs-bus:Original frs-bus:OrdinaryShareClass5 2021-04-01 2022-03-31 SC304274 frs-bus:Original frs-bus:OrdinaryShareClass5 2021-03-31 SC304274 frs-bus:Original frs-bus:OrdinaryShareClass5 2022-03-31 SC304274 frs-bus:Original frs-bus:PreferenceShareClass1 2021-04-01 2022-03-31 SC304274 frs-bus:Original frs-bus:PreferenceShareClass1 2021-03-31 SC304274 frs-bus:Original frs-bus:PreferenceShareClass1 2022-03-31 SC304274 frs-bus:Original frs-bus:PreferenceShareClass2 2021-04-01 2022-03-31 SC304274 frs-bus:Original frs-bus:PreferenceShareClass2 2021-03-31 SC304274 frs-bus:Original frs-bus:PreferenceShareClass2 2022-03-31 SC304274 frs-bus:Original frs-bus:PreferenceShareClass3 2021-04-01 2022-03-31 SC304274 frs-bus:Original frs-bus:PreferenceShareClass3 2021-03-31 SC304274 frs-bus:Original frs-bus:PreferenceShareClass3 2022-03-31 SC304274 frs-bus:Original frs-bus:PreferenceShareClass4 2021-04-01 2022-03-31 SC304274 frs-bus:Original frs-bus:PreferenceShareClass4 2021-03-31 SC304274 frs-bus:Original frs-bus:PreferenceShareClass4 2022-03-31 SC304274 frs-bus:Original frs-bus:PreferenceShareClass5 2021-04-01 2022-03-31 SC304274 frs-bus:Original frs-bus:PreferenceShareClass5 2021-03-31 SC304274 frs-bus:Original frs-bus:PreferenceShareClass5 2022-03-31 SC304274 frs-bus:Original 1 2021-04-01 2022-03-31 SC304274 frs-bus:Original 1 2022-03-31 SC304274 frs-bus:Original 1 2021-04-01 2022-03-31 SC304274 frs-bus:Original frs-core:LeasedAssets 2021-04-01 2022-03-31 SC304274 frs-bus:Original frs-core:OwnedAssets 2021-04-01 2022-03-31 SC304274 frs-bus:Original frs-core:CurrencyRisk 2021-04-01 2022-03-31 SC304274 frs-bus:Original frs-core:MarketRisk 2021-04-01 2022-03-31 SC304274 frs-bus:Original frs-core:InterestRateRisk 2021-04-01 2022-03-31 SC304274 frs-bus:Original frs-core:DeferredTaxation 2021-04-01 2022-03-31 SC304274 frs-bus:Original frs-core:DeferredTaxation 2021-03-31 SC304274 frs-bus:Original frs-core:DeferredTaxation 2022-03-31 SC304274 frs-bus:Original frs-core:OtherProvisionsContingentLiabilities 2021-04-01 2022-03-31 SC304274 frs-bus:Original frs-core:OtherProvisionsContingentLiabilities 2021-03-31 SC304274 frs-bus:Original frs-core:OtherProvisionsContingentLiabilities 2022-03-31 SC304274 frs-bus:Original frs-core:ProvisionsDeferredTax 2022-03-31 SC304274 frs-bus:Original frs-core:OtherDeferredTax 2022-03-31 SC304274 frs-bus:Original frs-core:AcceleratedTaxDepreciationDeferredTax 2022-03-31 SC304274 frs-bus:Original frs-core:TaxLossesCarry-forwardsDeferredTax 2022-03-31 SC304274 frs-bus:Original frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-03-31 SC304274 frs-bus:Original frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-04-01 2022-03-31 SC304274 frs-bus:Original frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-03-31 SC304274 frs-bus:Original frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-03-31 SC304274 frs-bus:Original frs-core:Provisions 2021-04-01 2022-03-31 SC304274 frs-bus:Original frs-core:Provisions 2021-03-31 SC304274 frs-bus:Original frs-core:Provisions 2022-03-31 SC304274 frs-bus:Original frs-core:Provisions 2021-04-01 2022-03-31 SC304274 frs-bus:Original frs-core:Provisions 2021-03-31 SC304274 frs-bus:Original frs-core:Provisions 2022-03-31 SC304274 frs-bus:Original frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-03-31 SC304274 frs-bus:Original frs-core:RevaluationInvestmentPropertyDeferredTax 2022-03-31 SC304274 frs-bus:Original frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-03-31 SC304274 frs-bus:Original frs-core:OtherPost-employmentBenefitsDeferredTax 2022-03-31 SC304274 frs-bus:Original frs-core:Share-basedPaymentsDeferredTax 2022-03-31 SC304274 frs-bus:Original frs-core:TaxCreditsDeferredTax 2022-03-31 SC304274 frs-bus:Original frs-core:CostValuation 2021-03-31 SC304274 frs-bus:Original frs-core:AdditionsToInvestments 2022-03-31 SC304274 frs-bus:Original frs-core:DisposalsRepaymentsInvestments 2022-03-31 SC304274 frs-bus:Original frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-03-31 SC304274 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-03-31 SC304274 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-03-31 SC304274 frs-bus:Original frs-core:OtherIncreaseDecreaseInInvestments 2022-03-31 SC304274 frs-bus:Original frs-core:CostValuation 2022-03-31 SC304274 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments 2021-03-31 SC304274 frs-bus:Original frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-03-31 SC304274 frs-bus:Original frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-03-31 SC304274 frs-bus:Original frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-03-31 SC304274 frs-bus:Original frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-03-31 SC304274 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-03-31 SC304274 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-03-31 SC304274 frs-bus:Original frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-03-31 SC304274 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments 2022-03-31 SC304274 frs-bus:Original frs-core:ListedExchangeTraded 2022-03-31 SC304274 frs-bus:Original frs-core:ListedExchangeTraded 2021-03-31 SC304274 frs-bus:Original frs-core:CostValuation frs-core:ListedExchangeTraded 2021-03-31 SC304274 frs-bus:Original frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-03-31 SC304274 frs-bus:Original frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-03-31 SC304274 frs-bus:Original frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-03-31 SC304274 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-03-31 SC304274 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-03-31 SC304274 frs-bus:Original frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-03-31 SC304274 frs-bus:Original frs-core:CostValuation frs-core:ListedExchangeTraded 2022-03-31 SC304274 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-03-31 SC304274 frs-bus:Original frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 SC304274 frs-bus:Original frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 SC304274 frs-bus:Original frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 SC304274 frs-bus:Original frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 SC304274 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-03-31 SC304274 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 SC304274 frs-bus:Original frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 SC304274 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 SC304274 frs-bus:Original frs-core:UnlistedNon-exchangeTraded 2022-03-31 SC304274 frs-bus:Original frs-core:UnlistedNon-exchangeTraded 2021-03-31 SC304274 frs-bus:Original frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-03-31 SC304274 frs-bus:Original frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 SC304274 frs-bus:Original frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 SC304274 frs-bus:Original frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 SC304274 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 SC304274 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 SC304274 frs-bus:Original frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 SC304274 frs-bus:Original frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-03-31 SC304274 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-03-31 SC304274 frs-bus:Original frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 SC304274 frs-bus:Original frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 SC304274 frs-bus:Original frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 SC304274 frs-bus:Original frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 SC304274 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-03-31 SC304274 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 SC304274 frs-bus:Original frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 SC304274 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 SC304274 frs-bus:Original dpl-frs:CostSales 2021-04-01 2022-03-31 SC304274 frs-bus:Original dpl-frs:CostSales 2021-03-31 SC304274 frs-bus:Original dpl-frs:CostSales 2022-03-31 SC304274 frs-bus:Original dpl-frs:DistributionCosts 2021-04-01 2022-03-31 SC304274 frs-bus:Original dpl-frs:AdministrativeExpenses 2021-04-01 2022-03-31 SC304274 frs-bus:Original frs-bus:Director1 2021-04-01 2022-03-31 SC304274 frs-bus:Original frs-bus:Director1 2021-03-31 SC304274 frs-bus:Original frs-bus:Director1 2022-03-31 SC304274 frs-bus:Original frs-bus:Director2 2021-04-01 2022-03-31 SC304274 frs-bus:Original frs-bus:Director2 2021-03-31 SC304274 frs-bus:Original frs-bus:Director2 2022-03-31 SC304274 frs-bus:Original frs-bus:CompanySecretary1 2021-04-01 2022-03-31 SC304274 frs-bus:Original 1 2021-04-01 2022-03-31 SC304274 frs-bus:Original frs-core:CurrentFinancialInstruments 1 2022-03-31 SC304274 frs-bus:Original frs-core:Non-currentFinancialInstruments 1 2022-03-31 SC304274 frs-bus:Original 2 2021-04-01 2022-03-31 SC304274 frs-bus:Original frs-core:CurrentFinancialInstruments 2 2022-03-31 SC304274 frs-bus:Original frs-core:Non-currentFinancialInstruments 2 2022-03-31 SC304274 frs-bus:Original 3 2021-04-01 2022-03-31 SC304274 frs-bus:Original frs-core:CurrentFinancialInstruments 3 2022-03-31 SC304274 frs-bus:Original frs-core:Non-currentFinancialInstruments 3 2022-03-31 SC304274 frs-bus:Original 4 2021-04-01 2022-03-31 SC304274 frs-bus:Original frs-core:CurrentFinancialInstruments 4 2022-03-31 SC304274 frs-bus:Original frs-core:Non-currentFinancialInstruments 4 2022-03-31 SC304274 frs-bus:Original 5 2021-04-01 2022-03-31 SC304274 frs-bus:Original frs-core:CurrentFinancialInstruments 5 2022-03-31 SC304274 frs-bus:Original frs-core:Non-currentFinancialInstruments 5 2022-03-31 SC304274 frs-bus:Original 6 2021-04-01 2022-03-31 SC304274 frs-bus:Original frs-core:CurrentFinancialInstruments 6 2022-03-31 SC304274 frs-bus:Original frs-core:Non-currentFinancialInstruments 6 2022-03-31 SC304274 frs-bus:Original 7 2021-04-01 2022-03-31 SC304274 frs-bus:Original frs-core:CurrentFinancialInstruments 7 2022-03-31 SC304274 frs-bus:Original frs-core:Non-currentFinancialInstruments 7 2022-03-31 SC304274 frs-bus:Original 8 2021-04-01 2022-03-31 SC304274 frs-bus:Original frs-core:CurrentFinancialInstruments 8 2022-03-31 SC304274 frs-bus:Original frs-core:Non-currentFinancialInstruments 8 2022-03-31 SC304274 frs-bus:Original 9 2021-04-01 2022-03-31 SC304274 frs-bus:Original frs-core:CurrentFinancialInstruments 9 2022-03-31 SC304274 frs-bus:Original frs-core:Non-currentFinancialInstruments 9 2022-03-31 SC304274 frs-bus:Original 10 2021-04-01 2022-03-31 SC304274 frs-bus:Original frs-core:CurrentFinancialInstruments 10 2022-03-31 SC304274 frs-bus:Original frs-core:Non-currentFinancialInstruments 10 2022-03-31 SC304274 frs-bus:Original 11 2021-04-01 2022-03-31 SC304274 frs-bus:Original frs-core:CurrentFinancialInstruments 11 2022-03-31 SC304274 frs-bus:Original frs-core:Non-currentFinancialInstruments 11 2022-03-31 SC304274 frs-bus:Original 12 2021-04-01 2022-03-31 SC304274 frs-bus:Original frs-core:CurrentFinancialInstruments 12 2022-03-31 SC304274 frs-bus:Original frs-core:Non-currentFinancialInstruments 12 2022-03-31 SC304274 frs-bus:Original 13 2021-04-01 2022-03-31 SC304274 frs-bus:Original frs-core:CurrentFinancialInstruments 13 2022-03-31 SC304274 frs-bus:Original frs-core:Non-currentFinancialInstruments 13 2022-03-31 SC304274 frs-bus:Original 14 2021-04-01 2022-03-31 SC304274 frs-bus:Original frs-core:CurrentFinancialInstruments 14 2022-03-31 SC304274 frs-bus:Original frs-core:Non-currentFinancialInstruments 14 2022-03-31 SC304274 frs-bus:Original 15 2021-04-01 2022-03-31 SC304274 frs-bus:Original frs-core:CurrentFinancialInstruments 15 2022-03-31 SC304274 frs-bus:Original frs-core:Non-currentFinancialInstruments 15 2022-03-31 SC304274 frs-bus:Original 16 2021-04-01 2022-03-31 SC304274 frs-bus:Original frs-core:CurrentFinancialInstruments 16 2022-03-31 SC304274 frs-bus:Original frs-core:Non-currentFinancialInstruments 16 2022-03-31 SC304274 frs-bus:Original 17 2021-04-01 2022-03-31 SC304274 frs-bus:Original frs-core:CurrentFinancialInstruments 17 2022-03-31 SC304274 frs-bus:Original frs-core:Non-currentFinancialInstruments 17 2022-03-31 SC304274 frs-bus:Original 18 2021-04-01 2022-03-31 SC304274 frs-bus:Original frs-core:CurrentFinancialInstruments 18 2022-03-31 SC304274 frs-bus:Original frs-core:Non-currentFinancialInstruments 18 2022-03-31 SC304274 frs-bus:Original 19 2021-04-01 2022-03-31 SC304274 frs-bus:Original frs-core:CurrentFinancialInstruments 19 2022-03-31 SC304274 frs-bus:Original frs-core:Non-currentFinancialInstruments 19 2022-03-31 SC304274 frs-bus:Original 20 2021-04-01 2022-03-31 SC304274 frs-bus:Original frs-core:CurrentFinancialInstruments 20 2022-03-31 SC304274 frs-bus:Original frs-core:Non-currentFinancialInstruments 20 2022-03-31 SC304274 frs-bus:Original dpl-frs:Item1 2021-04-01 2022-03-31 SC304274 frs-bus:Original dpl-frs:Item1 2021-03-31 SC304274 frs-bus:Original dpl-frs:Item1 2022-03-31 SC304274 frs-bus:Original dpl-frs:CostSales dpl-frs:Item1 2021-04-01 2022-03-31 SC304274 frs-bus:Original dpl-frs:CostSales dpl-frs:Item1 2021-03-31 SC304274 frs-bus:Original dpl-frs:CostSales dpl-frs:Item1 2022-03-31 SC304274 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item1 2021-04-01 2022-03-31 SC304274 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-04-01 2022-03-31 SC304274 frs-bus:Original dpl-frs:Item2 2021-04-01 2022-03-31 SC304274 frs-bus:Original dpl-frs:Item2 2021-03-31 SC304274 frs-bus:Original dpl-frs:Item2 2022-03-31 SC304274 frs-bus:Original dpl-frs:CostSales dpl-frs:Item2 2021-04-01 2022-03-31 SC304274 frs-bus:Original dpl-frs:CostSales dpl-frs:Item2 2021-03-31 SC304274 frs-bus:Original dpl-frs:CostSales dpl-frs:Item2 2022-03-31 SC304274 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item2 2021-04-01 2022-03-31 SC304274 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-04-01 2022-03-31 SC304274 frs-bus:Original dpl-frs:Item3 2021-04-01 2022-03-31 SC304274 frs-bus:Original dpl-frs:Item3 2021-03-31 SC304274 frs-bus:Original dpl-frs:Item3 2022-03-31 SC304274 frs-bus:Original dpl-frs:CostSales dpl-frs:Item3 2021-04-01 2022-03-31 SC304274 frs-bus:Original dpl-frs:CostSales dpl-frs:Item3 2021-03-31 SC304274 frs-bus:Original dpl-frs:CostSales dpl-frs:Item3 2022-03-31 SC304274 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item3 2021-04-01 2022-03-31 SC304274 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-04-01 2022-03-31 SC304274 frs-bus:Original dpl-frs:Item4 2021-04-01 2022-03-31 SC304274 frs-bus:Original dpl-frs:Item4 2021-03-31 SC304274 frs-bus:Original dpl-frs:Item4 2022-03-31 SC304274 frs-bus:Original dpl-frs:CostSales dpl-frs:Item4 2021-04-01 2022-03-31 SC304274 frs-bus:Original dpl-frs:CostSales dpl-frs:Item4 2021-03-31 SC304274 frs-bus:Original dpl-frs:CostSales dpl-frs:Item4 2022-03-31 SC304274 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item4 2021-04-01 2022-03-31 SC304274 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-04-01 2022-03-31 SC304274 frs-bus:Original dpl-frs:Item5 2021-04-01 2022-03-31 SC304274 frs-bus:Original dpl-frs:Item5 2021-03-31 SC304274 frs-bus:Original dpl-frs:Item5 2022-03-31 SC304274 frs-bus:Original dpl-frs:CostSales dpl-frs:Item5 2021-04-01 2022-03-31 SC304274 frs-bus:Original dpl-frs:CostSales dpl-frs:Item5 2021-03-31 SC304274 frs-bus:Original dpl-frs:CostSales dpl-frs:Item5 2022-03-31 SC304274 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item5 2021-04-01 2022-03-31 SC304274 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-04-01 2022-03-31 SC304274 frs-bus:Original dpl-frs:Item6 2021-04-01 2022-03-31 SC304274 frs-bus:Original dpl-frs:Item6 2021-03-31 SC304274 frs-bus:Original dpl-frs:Item6 2022-03-31 SC304274 frs-bus:Original dpl-frs:CostSales dpl-frs:Item6 2021-04-01 2022-03-31 SC304274 frs-bus:Original dpl-frs:CostSales dpl-frs:Item6 2021-03-31 SC304274 frs-bus:Original dpl-frs:CostSales dpl-frs:Item6 2022-03-31 SC304274 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item6 2021-04-01 2022-03-31 SC304274 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-04-01 2022-03-31 SC304274 frs-bus:Original dpl-frs:Item7 2021-04-01 2022-03-31 SC304274 frs-bus:Original dpl-frs:Item7 2021-03-31 SC304274 frs-bus:Original dpl-frs:Item7 2022-03-31 SC304274 frs-bus:Original dpl-frs:CostSales dpl-frs:Item7 2021-04-01 2022-03-31 SC304274 frs-bus:Original dpl-frs:CostSales dpl-frs:Item7 2021-03-31 SC304274 frs-bus:Original dpl-frs:CostSales dpl-frs:Item7 2022-03-31 SC304274 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item7 2021-04-01 2022-03-31 SC304274 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-04-01 2022-03-31 SC304274 frs-bus:Original dpl-frs:Item8 2021-04-01 2022-03-31 SC304274 frs-bus:Original dpl-frs:Item8 2021-03-31 SC304274 frs-bus:Original dpl-frs:Item8 2022-03-31 SC304274 frs-bus:Original dpl-frs:CostSales dpl-frs:Item8 2021-04-01 2022-03-31 SC304274 frs-bus:Original dpl-frs:CostSales dpl-frs:Item8 2021-03-31 SC304274 frs-bus:Original dpl-frs:CostSales dpl-frs:Item8 2022-03-31 SC304274 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item8 2021-04-01 2022-03-31 SC304274 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-04-01 2022-03-31 SC304274 frs-bus:Original dpl-frs:Item9 2021-04-01 2022-03-31 SC304274 frs-bus:Original dpl-frs:Item9 2021-03-31 SC304274 frs-bus:Original dpl-frs:Item9 2022-03-31 SC304274 frs-bus:Original dpl-frs:CostSales dpl-frs:Item9 2021-04-01 2022-03-31 SC304274 frs-bus:Original dpl-frs:CostSales dpl-frs:Item9 2021-03-31 SC304274 frs-bus:Original dpl-frs:CostSales dpl-frs:Item9 2022-03-31 SC304274 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item9 2021-04-01 2022-03-31 SC304274 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-04-01 2022-03-31 SC304274 frs-bus:Original dpl-frs:Item10 2021-04-01 2022-03-31 SC304274 frs-bus:Original dpl-frs:Item10 2021-03-31 SC304274 frs-bus:Original dpl-frs:Item10 2022-03-31 SC304274 frs-bus:Original dpl-frs:CostSales dpl-frs:Item10 2021-04-01 2022-03-31 SC304274 frs-bus:Original dpl-frs:CostSales dpl-frs:Item10 2021-03-31 SC304274 frs-bus:Original dpl-frs:CostSales dpl-frs:Item10 2022-03-31 SC304274 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item10 2021-04-01 2022-03-31 SC304274 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-04-01 2022-03-31 SC304274 frs-bus:Original dpl-frs:Item11 2021-04-01 2022-03-31 SC304274 frs-bus:Original dpl-frs:Item11 2021-03-31 SC304274 frs-bus:Original dpl-frs:Item11 2022-03-31 SC304274 frs-bus:Original dpl-frs:CostSales dpl-frs:Item11 2021-04-01 2022-03-31 SC304274 frs-bus:Original dpl-frs:CostSales dpl-frs:Item11 2021-03-31 SC304274 frs-bus:Original dpl-frs:CostSales dpl-frs:Item11 2022-03-31 SC304274 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item11 2021-04-01 2022-03-31 SC304274 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-04-01 2022-03-31 SC304274 frs-bus:Original dpl-frs:Item12 2021-04-01 2022-03-31 SC304274 frs-bus:Original dpl-frs:Item12 2021-03-31 SC304274 frs-bus:Original dpl-frs:Item12 2022-03-31 SC304274 frs-bus:Original dpl-frs:CostSales dpl-frs:Item12 2021-04-01 2022-03-31 SC304274 frs-bus:Original dpl-frs:CostSales dpl-frs:Item12 2021-03-31 SC304274 frs-bus:Original dpl-frs:CostSales dpl-frs:Item12 2022-03-31 SC304274 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item12 2021-04-01 2022-03-31 SC304274 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-04-01 2022-03-31 SC304274 frs-bus:Original 1 2021-04-01 2022-03-31 SC304274 frs-bus:Original frs-countries:Scotland 2021-04-01 2022-03-31
Registered number: SC304274
St. David's Care (Forfar) Limited
Financial Statements
For the Period 1 April 2022 to 30 June 2023
Gillespie's
Chartered Accountants
33 Leslie Street
Blairgowrie
Perthshire
PH10 6AW
Financial Statements
Contents
Page
Company Information 1
Balance Sheet 2—3
Notes to the Financial Statements 4—7
Page 1
Company Information
Directors Mrs Lisa Cornford
Mr Ivan Cornford
Secretary Mr Ivan Cornford
Company Number SC304274
Registered Office 38 Glamis Road
Forfar
Angus
DD8 1DG
Accountants Gillespie's
Chartered Accountants
33 Leslie Street
Blairgowrie
Perthshire
PH10 6AW
Page 1
Page 2
Balance Sheet
Registered number: SC304274
30 June 2023 31 March 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 3 245,700 265,200
Tangible Assets 4 1,512,763 1,500,881
1,758,463 1,766,081
CURRENT ASSETS
Stocks 5 10,000 10,000
Debtors 6 50,871 60,935
Cash at bank and in hand 40 17,996
60,911 88,931
Creditors: Amounts Falling Due Within One Year 7 (481,267 ) (454,533 )
NET CURRENT ASSETS (LIABILITIES) (420,356 ) (365,602 )
TOTAL ASSETS LESS CURRENT LIABILITIES 1,338,107 1,400,479
Creditors: Amounts Falling Due After More Than One Year 8 (726,461 ) (706,303 )
NET ASSETS 611,646 694,176
CAPITAL AND RESERVES
Called up share capital 9 2 2
Profit and Loss Account 611,644 694,174
SHAREHOLDERS' FUNDS 611,646 694,176
Page 2
Page 3
For the period ending 30 June 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 Lisa Cornford
Director
Mr Ivan Cornford
Director
2nd October 2023
The notes on pages 4 to 7 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. Accounting Policies
1.1. 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.
1.2. Turnover
Turnover comprises the invoiced value of services supplied by the company.
1.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 25 years.
1.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold not provided
Fixtures & Fittings 10% and 20% on reducing balance
Computer Equipment 33% on reducing balance
1.5. Stocks and Work in Progress
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks.
1.6. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows:
30 June 2023 31 March 2022
Directors 2 2
Care Staff 34 40
36 42
Page 4
Page 5
3. Intangible Assets
Goodwill
£
Cost
As at 1 April 2022 390,000
As at 30 June 2023 390,000
Amortisation
As at 1 April 2022 124,800
Provided during the period 19,500
As at 30 June 2023 144,300
Net Book Value
As at 30 June 2023 245,700
As at 1 April 2022 265,200
4. Tangible Assets
Land & Property
Freehold Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 April 2022 1,469,634 77,192 7,093 1,553,919
Additions 9,644 10,481 1,500 21,625
As at 30 June 2023 1,479,278 87,673 8,593 1,575,544
Depreciation
As at 1 April 2022 - 48,020 5,018 53,038
Provided during the period - 8,366 1,377 9,743
As at 30 June 2023 - 56,386 6,395 62,781
Net Book Value
As at 30 June 2023 1,479,278 31,287 2,198 1,512,763
As at 1 April 2022 1,469,634 29,172 2,075 1,500,881
5. Stocks
30 June 2023 31 March 2022
£ £
Stocks 10,000 10,000
10,000 10,000
Page 5
Page 6
6. Debtors
30 June 2023 31 March 2022
£ £
Due within one year
Trade debtors 50,708 38,204
Prepayments and accrued income 163 364
Other debtors - 22,367
50,871 60,935
7. Creditors: Amounts Falling Due Within One Year
30 June 2023 31 March 2022
£ £
Bank loans and overdrafts 2,989 26
Corporation tax - (1,241 )
Other taxes and social security 18,836 32,129
Pension 2,725 3,154
Company credit card 3,050 2,409
Loans repayable within 1 year 89,071 81,247
Financial penalty less than 1 year 18,000 -
Accruals 46,864 41,939
Directors' loan accounts 299,732 294,870
481,267 454,533
8. Creditors: Amounts Falling Due After More Than One Year
30 June 2023 31 March 2022
£ £
Loans - more than 1 year 642,961 706,303
Financial penalty more than 1 year 83,500 -
726,461 706,303
9. Share Capital
30 June 2023 31 March 2022
£ £
Allotted, Called up and fully paid 2 2
Value Number 30 June 2023 31 March 2022
Allotted, called up and fully paid £ £ £
Ordinary Shares 1 2 2 2
Page 6
Page 7
10. Directors Advances, Credits and Guarantees
Included within Creditors are the following loans from directors:
As at 1 April 2022 Amounts advanced Amounts repaid Amounts written off As at 30 June 2023
£ £ £ £ £
Mrs Lisa Cornford 160,952 61,629 53,656 - 168,945
Mr Ivan Cornford 133,918 51,258 54,387 - 130,787
The above loans are unsecured, interest free and repayable on demand.
Dividends paid to directors
30 June 2023 31 March 2022
£ £
Mrs Lisa Cornford 2,000 2,000
Mr Ivan Cornford 2,000 2,000
11. Ultimate Controlling Party
Mr I Cornford and Mrs L Cornford hold 100% of the share capital of the company and therefore have full control.
12. General Information
St. David's Care (Forfar) Limited Registered number SC304274 is a limited by shares company incorporated in Scotland. The Registered Office is 38 Glamis Road, Forfar, Angus, DD8 1DG.
Page 7