Acorah Software Products - Accounts Production 13.7.148 false true true 31 March 2022 1 April 2021 false 1 April 2022 31 March 2023 31 March 2023 07385557 Mr Adam Davis iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07385557 frs-bus:Original frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-03-31 07385557 frs-bus:Original frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-03-31 07385557 frs-bus:Original frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-03-31 07385557 frs-bus:Original frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-04-01 2023-03-31 07385557 frs-bus:Original frs-core:AllSubsidiaries 2022-04-01 2023-03-31 07385557 frs-bus:Original frs-core:KeyManagementPersonnel 2022-04-01 2023-03-31 07385557 frs-bus:Original frs-core:EntitiesControlledByKeyManagementPersonnel 2022-04-01 2023-03-31 07385557 frs-bus:Original frs-core:OtherRelatedParties 2022-04-01 2023-03-31 07385557 2022-03-31 07385557 2023-03-31 07385557 2022-04-01 2023-03-31 07385557 frs-bus:Original frs-core:CurrentFinancialInstruments 2023-03-31 07385557 frs-bus:Original frs-core:CurrentFinancialInstruments 2022-04-01 2023-03-31 07385557 frs-bus:Original frs-core:Non-currentFinancialInstruments 2023-03-31 07385557 frs-bus:Original frs-core:Non-currentFinancialInstruments 2022-04-01 2023-03-31 07385557 frs-bus:Original frs-core:CurrentFinancialInstruments 2022-04-01 2023-03-31 07385557 frs-bus:Original frs-core:CurrentFinancialInstruments 2023-03-31 07385557 frs-bus:Original frs-core:AfterOneYear 2022-04-01 2023-03-31 07385557 frs-bus:Original frs-core:BetweenOneFiveYears 2022-04-01 2023-03-31 07385557 frs-bus:Original frs-core:BetweenOneFiveYears 2023-03-31 07385557 frs-bus:Original frs-core:ComputerEquipment 2023-03-31 07385557 frs-bus:Original frs-core:ComputerEquipment 2022-04-01 2023-03-31 07385557 frs-bus:Original frs-core:ComputerEquipment 2022-03-31 07385557 frs-bus:Original frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-03-31 07385557 frs-bus:Original frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-04-01 2023-03-31 07385557 frs-bus:Original frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-03-31 07385557 frs-bus:Original frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-03-31 07385557 frs-bus:Original frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-04-01 2023-03-31 07385557 frs-bus:Original frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-03-31 07385557 frs-bus:Original frs-core:FurnitureFittings 2023-03-31 07385557 frs-bus:Original frs-core:FurnitureFittings 2022-04-01 2023-03-31 07385557 frs-bus:Original frs-core:FurnitureFittings 2022-03-31 07385557 frs-bus:Original frs-core:NetGoodwill 2023-03-31 07385557 frs-bus:Original frs-core:NetGoodwill 2022-04-01 2023-03-31 07385557 frs-bus:Original frs-core:NetGoodwill 2022-03-31 07385557 frs-bus:Original frs-core:InvestmentPropertyIncludedWithinPPE 2023-03-31 07385557 frs-bus:Original frs-core:InvestmentPropertyIncludedWithinPPE 2022-04-01 2023-03-31 07385557 frs-bus:Original frs-core:InvestmentPropertyIncludedWithinPPE 2022-03-31 07385557 frs-bus:Original frs-core:LandBuildings 2023-03-31 07385557 frs-bus:Original frs-core:LandBuildings 2022-04-01 2023-03-31 07385557 frs-bus:Original frs-core:LandBuildings 2022-03-31 07385557 frs-bus:Original frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-03-31 07385557 frs-bus:Original frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-04-01 2023-03-31 07385557 frs-bus:Original frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-03-31 07385557 frs-bus:Original frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-03-31 07385557 frs-bus:Original frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-04-01 2023-03-31 07385557 frs-bus:Original frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-03-31 07385557 frs-bus:Original frs-core:MoreThanFiveYears 2022-04-01 2023-03-31 07385557 frs-bus:Original frs-core:MoreThanFiveYears 2023-03-31 07385557 frs-bus:Original frs-core:MotorVehicles 2023-03-31 07385557 frs-bus:Original frs-core:MotorVehicles 2022-04-01 2023-03-31 07385557 frs-bus:Original frs-core:MotorVehicles 2022-03-31 07385557 frs-bus:Original frs-core:OtherResidualIntangibleAssets 2023-03-31 07385557 frs-bus:Original frs-core:OtherResidualIntangibleAssets 2022-04-01 2023-03-31 07385557 frs-bus:Original frs-core:OtherResidualIntangibleAssets 2022-03-31 07385557 frs-bus:Original frs-core:PlantMachinery 2023-03-31 07385557 frs-bus:Original frs-core:PlantMachinery 2022-04-01 2023-03-31 07385557 frs-bus:Original frs-core:PlantMachinery 2022-03-31 07385557 frs-bus:Original frs-core:Secured 2023-03-31 07385557 frs-bus:Original frs-core:Unsecured 2023-03-31 07385557 frs-bus:Original frs-core:WithinOneYear 2022-04-01 2023-03-31 07385557 frs-bus:Original frs-core:WithinOneYear 2023-03-31 07385557 frs-bus:Original frs-core:CapitalRedemptionReserve 2022-04-01 2023-03-31 07385557 frs-bus:Original frs-core:CapitalRedemptionReserve 2022-03-31 07385557 frs-bus:Original frs-core:CapitalRedemptionReserve 2023-03-31 07385557 frs-bus:Original frs-core:OtherReservesSubtotal 2022-04-01 2023-03-31 07385557 frs-bus:Original frs-core:OtherReservesSubtotal 2022-03-31 07385557 frs-bus:Original frs-core:OtherReservesSubtotal 2023-03-31 07385557 frs-bus:Original frs-core:RevaluationReserve 2022-04-01 2023-03-31 07385557 frs-bus:Original frs-core:RevaluationReserve 2022-03-31 07385557 frs-bus:Original frs-core:RevaluationReserve 2023-03-31 07385557 frs-bus:Original frs-core:SharePremium 2022-04-01 2023-03-31 07385557 frs-bus:Original frs-core:SharePremium 2022-03-31 07385557 frs-bus:Original frs-core:SharePremium 2023-03-31 07385557 frs-bus:Original frs-core:ShareCapital 2022-04-01 2023-03-31 07385557 frs-bus:Original frs-core:ShareCapital 2022-03-31 07385557 frs-bus:Original frs-core:ShareCapital 2023-03-31 07385557 frs-bus:Original frs-core:RetainedEarningsAccumulatedLosses 2022-04-01 2023-03-31 07385557 frs-bus:Original frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-03-31 07385557 frs-bus:Original frs-core:RetainedEarningsAccumulatedLosses 2023-03-31 07385557 frs-bus:Original frs-core:RetainedEarningsAccumulatedLosses 2022-03-31 07385557 frs-bus:Original frs-core:RetainedEarningsAccumulatedLosses 2023-03-31 07385557 frs-bus:Original frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-03-31 07385557 frs-bus:Original frs-countries:UnitedKingdom 2022-04-01 2023-03-31 07385557 frs-bus:Original frs-countries:Europe 2022-04-01 2023-03-31 07385557 frs-bus:Original frs-countries:NorthAmerica 2022-04-01 2023-03-31 07385557 frs-bus:Original frs-countries:SouthAmerica 2022-04-01 2023-03-31 07385557 frs-bus:Original frs-countries:Asia 2022-04-01 2023-03-31 07385557 frs-bus:Original frs-countries:RestWorldOutsideUK 2022-04-01 2023-03-31 07385557 frs-bus:Original frs-bus:HighestPaidDirector 2022-04-01 2023-03-31 07385557 frs-bus:Original frs-bus:PrivateLimitedCompanyLtd 2022-04-01 2023-03-31 07385557 frs-bus:Original frs-bus:CompanyLimitedByGuarantee 2022-04-01 2023-03-31 07385557 frs-bus:Original frs-bus:LimitedLiabilityPartnershipLLP 2022-04-01 2023-03-31 07385557 frs-bus:Original frs-bus:LimitedLiabilityPartnershipsSORP 2022-04-01 2023-03-31 07385557 frs-bus:Original frs-bus:FullAccounts 2022-04-01 2023-03-31 07385557 frs-bus:Original frs-bus:FilletedAccounts 2022-04-01 2023-03-31 07385557 frs-bus:Original frs-bus:AbridgedAccounts 2022-04-01 2023-03-31 07385557 frs-bus:Original frs-bus:FRS102 2022-04-01 2023-03-31 07385557 frs-bus:Original frs-bus:MediumEntities 2022-04-01 2023-03-31 07385557 frs-bus:Original frs-bus:SmallEntities 2022-04-01 2023-03-31 07385557 frs-bus:Original frs-bus:EntityHasNeverTraded 2022-04-01 2023-03-31 07385557 frs-bus:Original frs-bus:EntityNoLongerTradingButTradedInPast 2022-04-01 2023-03-31 07385557 frs-bus:Original frs-bus:Audited 2022-04-01 2023-03-31 07385557 frs-bus:Original frs-bus:AuditExempt-NoAccountantsReport 2022-04-01 2023-03-31 07385557 frs-bus:Original frs-bus:AuditExemptWithAccountantsReport 2022-04-01 2023-03-31 07385557 frs-bus:Original frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-04-01 2023-03-31 07385557 frs-bus:Original frs-bus:LargeCompaniesRegimeForAccounts 2022-04-01 2023-03-31 07385557 frs-bus:Original frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-04-01 2023-03-31 07385557 frs-bus:Original frs-bus:SmallCompaniesRegimeForAccounts 2022-04-01 2023-03-31 07385557 frs-bus:Original frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-04-01 2023-03-31 07385557 frs-bus:Original frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-04-01 2023-03-31 07385557 frs-bus:Original frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-04-01 2023-03-31 07385557 frs-bus:Original frs-bus:OrdinaryShareClass1 2022-04-01 2023-03-31 07385557 frs-bus:Original frs-bus:OrdinaryShareClass1 2022-03-31 07385557 frs-bus:Original frs-bus:OrdinaryShareClass1 2023-03-31 07385557 frs-bus:Original frs-bus:OrdinaryShareClass2 2022-04-01 2023-03-31 07385557 frs-bus:Original frs-bus:OrdinaryShareClass2 2022-03-31 07385557 frs-bus:Original frs-bus:OrdinaryShareClass2 2023-03-31 07385557 frs-bus:Original frs-bus:OrdinaryShareClass3 2022-04-01 2023-03-31 07385557 frs-bus:Original frs-bus:OrdinaryShareClass3 2022-03-31 07385557 frs-bus:Original frs-bus:OrdinaryShareClass3 2023-03-31 07385557 frs-bus:Original frs-bus:OrdinaryShareClass4 2022-04-01 2023-03-31 07385557 frs-bus:Original frs-bus:OrdinaryShareClass4 2022-03-31 07385557 frs-bus:Original frs-bus:OrdinaryShareClass4 2023-03-31 07385557 frs-bus:Original frs-bus:OrdinaryShareClass5 2022-04-01 2023-03-31 07385557 frs-bus:Original frs-bus:OrdinaryShareClass5 2022-03-31 07385557 frs-bus:Original frs-bus:OrdinaryShareClass5 2023-03-31 07385557 frs-bus:Original frs-bus:PreferenceShareClass1 2022-04-01 2023-03-31 07385557 frs-bus:Original frs-bus:PreferenceShareClass1 2022-03-31 07385557 frs-bus:Original frs-bus:PreferenceShareClass1 2023-03-31 07385557 frs-bus:Original frs-bus:PreferenceShareClass2 2022-04-01 2023-03-31 07385557 frs-bus:Original frs-bus:PreferenceShareClass2 2022-03-31 07385557 frs-bus:Original frs-bus:PreferenceShareClass2 2023-03-31 07385557 frs-bus:Original frs-bus:PreferenceShareClass3 2022-04-01 2023-03-31 07385557 frs-bus:Original frs-bus:PreferenceShareClass3 2022-03-31 07385557 frs-bus:Original frs-bus:PreferenceShareClass3 2023-03-31 07385557 frs-bus:Original frs-bus:PreferenceShareClass4 2022-04-01 2023-03-31 07385557 frs-bus:Original frs-bus:PreferenceShareClass4 2022-03-31 07385557 frs-bus:Original frs-bus:PreferenceShareClass4 2023-03-31 07385557 frs-bus:Original frs-bus:PreferenceShareClass5 2022-04-01 2023-03-31 07385557 frs-bus:Original frs-bus:PreferenceShareClass5 2022-03-31 07385557 frs-bus:Original frs-bus:PreferenceShareClass5 2023-03-31 07385557 frs-bus:Original 1 2022-04-01 2023-03-31 07385557 frs-bus:Original 1 2023-03-31 07385557 frs-bus:Original 1 2022-04-01 2023-03-31 07385557 frs-bus:Original frs-core:LeasedAssets 2022-04-01 2023-03-31 07385557 frs-bus:Original frs-core:OwnedAssets 2022-04-01 2023-03-31 07385557 frs-bus:Original frs-core:CurrencyRisk 2022-04-01 2023-03-31 07385557 frs-bus:Original frs-core:MarketRisk 2022-04-01 2023-03-31 07385557 frs-bus:Original frs-core:InterestRateRisk 2022-04-01 2023-03-31 07385557 frs-bus:Original frs-core:DeferredTaxation 2022-04-01 2023-03-31 07385557 frs-bus:Original frs-core:DeferredTaxation 2022-03-31 07385557 frs-bus:Original frs-core:DeferredTaxation 2023-03-31 07385557 frs-bus:Original frs-core:OtherProvisionsContingentLiabilities 2022-04-01 2023-03-31 07385557 frs-bus:Original frs-core:OtherProvisionsContingentLiabilities 2022-03-31 07385557 frs-bus:Original frs-core:OtherProvisionsContingentLiabilities 2023-03-31 07385557 frs-bus:Original frs-core:ProvisionsDeferredTax 2023-03-31 07385557 frs-bus:Original frs-core:OtherDeferredTax 2023-03-31 07385557 frs-bus:Original frs-core:AcceleratedTaxDepreciationDeferredTax 2023-03-31 07385557 frs-bus:Original frs-core:TaxLossesCarry-forwardsDeferredTax 2023-03-31 07385557 frs-bus:Original frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-03-31 07385557 frs-bus:Original frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-04-01 2023-03-31 07385557 frs-bus:Original frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-03-31 07385557 frs-bus:Original frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-03-31 07385557 frs-bus:Original frs-core:Provisions 2022-04-01 2023-03-31 07385557 frs-bus:Original frs-core:Provisions 2022-03-31 07385557 frs-bus:Original frs-core:Provisions 2023-03-31 07385557 frs-bus:Original frs-core:Provisions 2022-04-01 2023-03-31 07385557 frs-bus:Original frs-core:Provisions 2022-03-31 07385557 frs-bus:Original frs-core:Provisions 2023-03-31 07385557 frs-bus:Original frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-03-31 07385557 frs-bus:Original frs-core:RevaluationInvestmentPropertyDeferredTax 2023-03-31 07385557 frs-bus:Original frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-03-31 07385557 frs-bus:Original frs-core:OtherPost-employmentBenefitsDeferredTax 2023-03-31 07385557 frs-bus:Original frs-core:Share-basedPaymentsDeferredTax 2023-03-31 07385557 frs-bus:Original frs-core:TaxCreditsDeferredTax 2023-03-31 07385557 frs-bus:Original frs-core:CostValuation 2022-03-31 07385557 frs-bus:Original frs-core:AdditionsToInvestments 2023-03-31 07385557 frs-bus:Original frs-core:DisposalsRepaymentsInvestments 2023-03-31 07385557 frs-bus:Original frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-03-31 07385557 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-03-31 07385557 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-03-31 07385557 frs-bus:Original frs-core:OtherIncreaseDecreaseInInvestments 2023-03-31 07385557 frs-bus:Original frs-core:CostValuation 2023-03-31 07385557 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments 2022-03-31 07385557 frs-bus:Original frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-03-31 07385557 frs-bus:Original frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-03-31 07385557 frs-bus:Original frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-03-31 07385557 frs-bus:Original frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-03-31 07385557 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-03-31 07385557 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-03-31 07385557 frs-bus:Original frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-03-31 07385557 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments 2023-03-31 07385557 frs-bus:Original frs-core:ListedExchangeTraded 2023-03-31 07385557 frs-bus:Original frs-core:ListedExchangeTraded 2022-03-31 07385557 frs-bus:Original frs-core:CostValuation frs-core:ListedExchangeTraded 2022-03-31 07385557 frs-bus:Original frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-03-31 07385557 frs-bus:Original frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-03-31 07385557 frs-bus:Original frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-03-31 07385557 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-03-31 07385557 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-03-31 07385557 frs-bus:Original frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-03-31 07385557 frs-bus:Original frs-core:CostValuation frs-core:ListedExchangeTraded 2023-03-31 07385557 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 07385557 frs-bus:Original frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 07385557 frs-bus:Original frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 07385557 frs-bus:Original frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 07385557 frs-bus:Original frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 07385557 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-03-31 07385557 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 07385557 frs-bus:Original frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 07385557 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 07385557 frs-bus:Original frs-core:UnlistedNon-exchangeTraded 2023-03-31 07385557 frs-bus:Original frs-core:UnlistedNon-exchangeTraded 2022-03-31 07385557 frs-bus:Original frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-03-31 07385557 frs-bus:Original frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 07385557 frs-bus:Original frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 07385557 frs-bus:Original frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 07385557 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 07385557 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 07385557 frs-bus:Original frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 07385557 frs-bus:Original frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-03-31 07385557 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 07385557 frs-bus:Original frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 07385557 frs-bus:Original frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 07385557 frs-bus:Original frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 07385557 frs-bus:Original frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 07385557 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-03-31 07385557 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 07385557 frs-bus:Original frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 07385557 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 07385557 frs-bus:Original dpl-frs:CostSales 2022-04-01 2023-03-31 07385557 frs-bus:Original dpl-frs:CostSales 2022-03-31 07385557 frs-bus:Original dpl-frs:CostSales 2023-03-31 07385557 frs-bus:Original dpl-frs:DistributionCosts 2022-04-01 2023-03-31 07385557 frs-bus:Original dpl-frs:AdministrativeExpenses 2022-04-01 2023-03-31 07385557 frs-bus:Original frs-bus:Director1 2022-04-01 2023-03-31 07385557 frs-bus:Original frs-bus:Director1 2022-03-31 07385557 frs-bus:Original frs-bus:Director1 2023-03-31 07385557 frs-bus:Original 1 2022-04-01 2023-03-31 07385557 frs-bus:Original frs-core:CurrentFinancialInstruments 1 2023-03-31 07385557 frs-bus:Original frs-core:Non-currentFinancialInstruments 1 2023-03-31 07385557 frs-bus:Original 2 2022-04-01 2023-03-31 07385557 frs-bus:Original frs-core:CurrentFinancialInstruments 2 2023-03-31 07385557 frs-bus:Original frs-core:Non-currentFinancialInstruments 2 2023-03-31 07385557 frs-bus:Original 3 2022-04-01 2023-03-31 07385557 frs-bus:Original frs-core:CurrentFinancialInstruments 3 2023-03-31 07385557 frs-bus:Original frs-core:Non-currentFinancialInstruments 3 2023-03-31 07385557 frs-bus:Original 4 2022-04-01 2023-03-31 07385557 frs-bus:Original frs-core:CurrentFinancialInstruments 4 2023-03-31 07385557 frs-bus:Original frs-core:Non-currentFinancialInstruments 4 2023-03-31 07385557 frs-bus:Original 5 2022-04-01 2023-03-31 07385557 frs-bus:Original frs-core:CurrentFinancialInstruments 5 2023-03-31 07385557 frs-bus:Original frs-core:Non-currentFinancialInstruments 5 2023-03-31 07385557 frs-bus:Original 6 2022-04-01 2023-03-31 07385557 frs-bus:Original frs-core:CurrentFinancialInstruments 6 2023-03-31 07385557 frs-bus:Original frs-core:Non-currentFinancialInstruments 6 2023-03-31 07385557 frs-bus:Original 7 2022-04-01 2023-03-31 07385557 frs-bus:Original frs-core:CurrentFinancialInstruments 7 2023-03-31 07385557 frs-bus:Original frs-core:Non-currentFinancialInstruments 7 2023-03-31 07385557 frs-bus:Original 8 2022-04-01 2023-03-31 07385557 frs-bus:Original frs-core:CurrentFinancialInstruments 8 2023-03-31 07385557 frs-bus:Original frs-core:Non-currentFinancialInstruments 8 2023-03-31 07385557 frs-bus:Original 9 2022-04-01 2023-03-31 07385557 frs-bus:Original frs-core:CurrentFinancialInstruments 9 2023-03-31 07385557 frs-bus:Original frs-core:Non-currentFinancialInstruments 9 2023-03-31 07385557 frs-bus:Original 10 2022-04-01 2023-03-31 07385557 frs-bus:Original frs-core:CurrentFinancialInstruments 10 2023-03-31 07385557 frs-bus:Original frs-core:Non-currentFinancialInstruments 10 2023-03-31 07385557 frs-bus:Original 11 2022-04-01 2023-03-31 07385557 frs-bus:Original frs-core:CurrentFinancialInstruments 11 2023-03-31 07385557 frs-bus:Original frs-core:Non-currentFinancialInstruments 11 2023-03-31 07385557 frs-bus:Original 12 2022-04-01 2023-03-31 07385557 frs-bus:Original frs-core:CurrentFinancialInstruments 12 2023-03-31 07385557 frs-bus:Original frs-core:Non-currentFinancialInstruments 12 2023-03-31 07385557 frs-bus:Original 13 2022-04-01 2023-03-31 07385557 frs-bus:Original frs-core:CurrentFinancialInstruments 13 2023-03-31 07385557 frs-bus:Original frs-core:Non-currentFinancialInstruments 13 2023-03-31 07385557 frs-bus:Original 14 2022-04-01 2023-03-31 07385557 frs-bus:Original frs-core:CurrentFinancialInstruments 14 2023-03-31 07385557 frs-bus:Original frs-core:Non-currentFinancialInstruments 14 2023-03-31 07385557 frs-bus:Original 15 2022-04-01 2023-03-31 07385557 frs-bus:Original frs-core:CurrentFinancialInstruments 15 2023-03-31 07385557 frs-bus:Original frs-core:Non-currentFinancialInstruments 15 2023-03-31 07385557 frs-bus:Original 16 2022-04-01 2023-03-31 07385557 frs-bus:Original frs-core:CurrentFinancialInstruments 16 2023-03-31 07385557 frs-bus:Original frs-core:Non-currentFinancialInstruments 16 2023-03-31 07385557 frs-bus:Original 17 2022-04-01 2023-03-31 07385557 frs-bus:Original frs-core:CurrentFinancialInstruments 17 2023-03-31 07385557 frs-bus:Original frs-core:Non-currentFinancialInstruments 17 2023-03-31 07385557 frs-bus:Original 18 2022-04-01 2023-03-31 07385557 frs-bus:Original frs-core:CurrentFinancialInstruments 18 2023-03-31 07385557 frs-bus:Original frs-core:Non-currentFinancialInstruments 18 2023-03-31 07385557 frs-bus:Original 19 2022-04-01 2023-03-31 07385557 frs-bus:Original frs-core:CurrentFinancialInstruments 19 2023-03-31 07385557 frs-bus:Original frs-core:Non-currentFinancialInstruments 19 2023-03-31 07385557 frs-bus:Original 20 2022-04-01 2023-03-31 07385557 frs-bus:Original frs-core:CurrentFinancialInstruments 20 2023-03-31 07385557 frs-bus:Original frs-core:Non-currentFinancialInstruments 20 2023-03-31 07385557 frs-bus:Original dpl-frs:Item1 2022-04-01 2023-03-31 07385557 frs-bus:Original dpl-frs:Item1 2022-03-31 07385557 frs-bus:Original dpl-frs:Item1 2023-03-31 07385557 frs-bus:Original dpl-frs:CostSales dpl-frs:Item1 2022-04-01 2023-03-31 07385557 frs-bus:Original dpl-frs:CostSales dpl-frs:Item1 2022-03-31 07385557 frs-bus:Original dpl-frs:CostSales dpl-frs:Item1 2023-03-31 07385557 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item1 2022-04-01 2023-03-31 07385557 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-04-01 2023-03-31 07385557 frs-bus:Original dpl-frs:Item2 2022-04-01 2023-03-31 07385557 frs-bus:Original dpl-frs:Item2 2022-03-31 07385557 frs-bus:Original dpl-frs:Item2 2023-03-31 07385557 frs-bus:Original dpl-frs:CostSales dpl-frs:Item2 2022-04-01 2023-03-31 07385557 frs-bus:Original dpl-frs:CostSales dpl-frs:Item2 2022-03-31 07385557 frs-bus:Original dpl-frs:CostSales dpl-frs:Item2 2023-03-31 07385557 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item2 2022-04-01 2023-03-31 07385557 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-04-01 2023-03-31 07385557 frs-bus:Original dpl-frs:Item3 2022-04-01 2023-03-31 07385557 frs-bus:Original dpl-frs:Item3 2022-03-31 07385557 frs-bus:Original dpl-frs:Item3 2023-03-31 07385557 frs-bus:Original dpl-frs:CostSales dpl-frs:Item3 2022-04-01 2023-03-31 07385557 frs-bus:Original dpl-frs:CostSales dpl-frs:Item3 2022-03-31 07385557 frs-bus:Original dpl-frs:CostSales dpl-frs:Item3 2023-03-31 07385557 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item3 2022-04-01 2023-03-31 07385557 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-04-01 2023-03-31 07385557 frs-bus:Original dpl-frs:Item4 2022-04-01 2023-03-31 07385557 frs-bus:Original dpl-frs:Item4 2022-03-31 07385557 frs-bus:Original dpl-frs:Item4 2023-03-31 07385557 frs-bus:Original dpl-frs:CostSales dpl-frs:Item4 2022-04-01 2023-03-31 07385557 frs-bus:Original dpl-frs:CostSales dpl-frs:Item4 2022-03-31 07385557 frs-bus:Original dpl-frs:CostSales dpl-frs:Item4 2023-03-31 07385557 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item4 2022-04-01 2023-03-31 07385557 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-04-01 2023-03-31 07385557 frs-bus:Original dpl-frs:Item5 2022-04-01 2023-03-31 07385557 frs-bus:Original dpl-frs:Item5 2022-03-31 07385557 frs-bus:Original dpl-frs:Item5 2023-03-31 07385557 frs-bus:Original dpl-frs:CostSales dpl-frs:Item5 2022-04-01 2023-03-31 07385557 frs-bus:Original dpl-frs:CostSales dpl-frs:Item5 2022-03-31 07385557 frs-bus:Original dpl-frs:CostSales dpl-frs:Item5 2023-03-31 07385557 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item5 2022-04-01 2023-03-31 07385557 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-04-01 2023-03-31 07385557 frs-bus:Original dpl-frs:Item6 2022-04-01 2023-03-31 07385557 frs-bus:Original dpl-frs:Item6 2022-03-31 07385557 frs-bus:Original dpl-frs:Item6 2023-03-31 07385557 frs-bus:Original dpl-frs:CostSales dpl-frs:Item6 2022-04-01 2023-03-31 07385557 frs-bus:Original dpl-frs:CostSales dpl-frs:Item6 2022-03-31 07385557 frs-bus:Original dpl-frs:CostSales dpl-frs:Item6 2023-03-31 07385557 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item6 2022-04-01 2023-03-31 07385557 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-04-01 2023-03-31 07385557 frs-bus:Original dpl-frs:Item7 2022-04-01 2023-03-31 07385557 frs-bus:Original dpl-frs:Item7 2022-03-31 07385557 frs-bus:Original dpl-frs:Item7 2023-03-31 07385557 frs-bus:Original dpl-frs:CostSales dpl-frs:Item7 2022-04-01 2023-03-31 07385557 frs-bus:Original dpl-frs:CostSales dpl-frs:Item7 2022-03-31 07385557 frs-bus:Original dpl-frs:CostSales dpl-frs:Item7 2023-03-31 07385557 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item7 2022-04-01 2023-03-31 07385557 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-04-01 2023-03-31 07385557 frs-bus:Original dpl-frs:Item8 2022-04-01 2023-03-31 07385557 frs-bus:Original dpl-frs:Item8 2022-03-31 07385557 frs-bus:Original dpl-frs:Item8 2023-03-31 07385557 frs-bus:Original dpl-frs:CostSales dpl-frs:Item8 2022-04-01 2023-03-31 07385557 frs-bus:Original dpl-frs:CostSales dpl-frs:Item8 2022-03-31 07385557 frs-bus:Original dpl-frs:CostSales dpl-frs:Item8 2023-03-31 07385557 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item8 2022-04-01 2023-03-31 07385557 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-04-01 2023-03-31 07385557 frs-bus:Original dpl-frs:Item9 2022-04-01 2023-03-31 07385557 frs-bus:Original dpl-frs:Item9 2022-03-31 07385557 frs-bus:Original dpl-frs:Item9 2023-03-31 07385557 frs-bus:Original dpl-frs:CostSales dpl-frs:Item9 2022-04-01 2023-03-31 07385557 frs-bus:Original dpl-frs:CostSales dpl-frs:Item9 2022-03-31 07385557 frs-bus:Original dpl-frs:CostSales dpl-frs:Item9 2023-03-31 07385557 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item9 2022-04-01 2023-03-31 07385557 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-04-01 2023-03-31 07385557 frs-bus:Original dpl-frs:Item10 2022-04-01 2023-03-31 07385557 frs-bus:Original dpl-frs:Item10 2022-03-31 07385557 frs-bus:Original dpl-frs:Item10 2023-03-31 07385557 frs-bus:Original dpl-frs:CostSales dpl-frs:Item10 2022-04-01 2023-03-31 07385557 frs-bus:Original dpl-frs:CostSales dpl-frs:Item10 2022-03-31 07385557 frs-bus:Original dpl-frs:CostSales dpl-frs:Item10 2023-03-31 07385557 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item10 2022-04-01 2023-03-31 07385557 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-04-01 2023-03-31 07385557 frs-bus:Original dpl-frs:Item11 2022-04-01 2023-03-31 07385557 frs-bus:Original dpl-frs:Item11 2022-03-31 07385557 frs-bus:Original dpl-frs:Item11 2023-03-31 07385557 frs-bus:Original dpl-frs:CostSales dpl-frs:Item11 2022-04-01 2023-03-31 07385557 frs-bus:Original dpl-frs:CostSales dpl-frs:Item11 2022-03-31 07385557 frs-bus:Original dpl-frs:CostSales dpl-frs:Item11 2023-03-31 07385557 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item11 2022-04-01 2023-03-31 07385557 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-04-01 2023-03-31 07385557 frs-bus:Original dpl-frs:Item12 2022-04-01 2023-03-31 07385557 frs-bus:Original dpl-frs:Item12 2022-03-31 07385557 frs-bus:Original dpl-frs:Item12 2023-03-31 07385557 frs-bus:Original dpl-frs:CostSales dpl-frs:Item12 2022-04-01 2023-03-31 07385557 frs-bus:Original dpl-frs:CostSales dpl-frs:Item12 2022-03-31 07385557 frs-bus:Original dpl-frs:CostSales dpl-frs:Item12 2023-03-31 07385557 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item12 2022-04-01 2023-03-31 07385557 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-04-01 2023-03-31 07385557 frs-bus:Original 1 2022-04-01 2023-03-31 07385557 frs-bus:Original frs-countries:EnglandWales 2022-04-01 2023-03-31 07385557 frs-bus:Original frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-03-31 07385557 frs-bus:Original frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-03-31 07385557 frs-bus:Original frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-03-31 07385557 frs-bus:Original frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-04-01 2022-03-31 07385557 frs-bus:Original frs-core:AllSubsidiaries 2021-04-01 2022-03-31 07385557 frs-bus:Original frs-core:KeyManagementPersonnel 2021-04-01 2022-03-31 07385557 frs-bus:Original frs-core:EntitiesControlledByKeyManagementPersonnel 2021-04-01 2022-03-31 07385557 frs-bus:Original frs-core:OtherRelatedParties 2021-04-01 2022-03-31 07385557 2021-03-31 07385557 2022-03-31 07385557 2021-04-01 2022-03-31 07385557 frs-bus:Original frs-core:CurrentFinancialInstruments 2022-03-31 07385557 frs-bus:Original frs-core:CurrentFinancialInstruments 2021-04-01 2022-03-31 07385557 frs-bus:Original frs-core:Non-currentFinancialInstruments 2022-03-31 07385557 frs-bus:Original frs-core:Non-currentFinancialInstruments 2021-04-01 2022-03-31 07385557 frs-bus:Original frs-core:CurrentFinancialInstruments 2021-04-01 2022-03-31 07385557 frs-bus:Original frs-core:CurrentFinancialInstruments 2022-03-31 07385557 frs-bus:Original frs-core:AfterOneYear 2021-04-01 2022-03-31 07385557 frs-bus:Original frs-core:BetweenOneFiveYears 2021-04-01 2022-03-31 07385557 frs-bus:Original frs-core:BetweenOneFiveYears 2022-03-31 07385557 frs-bus:Original frs-core:ComputerEquipment 2022-03-31 07385557 frs-bus:Original frs-core:ComputerEquipment 2021-04-01 2022-03-31 07385557 frs-bus:Original frs-core:ComputerEquipment 2021-03-31 07385557 frs-bus:Original frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-03-31 07385557 frs-bus:Original frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-04-01 2022-03-31 07385557 frs-bus:Original frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-03-31 07385557 frs-bus:Original frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-03-31 07385557 frs-bus:Original frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-04-01 2022-03-31 07385557 frs-bus:Original frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-03-31 07385557 frs-bus:Original frs-core:FurnitureFittings 2022-03-31 07385557 frs-bus:Original frs-core:FurnitureFittings 2021-04-01 2022-03-31 07385557 frs-bus:Original frs-core:FurnitureFittings 2021-03-31 07385557 frs-bus:Original frs-core:NetGoodwill 2022-03-31 07385557 frs-bus:Original frs-core:NetGoodwill 2021-04-01 2022-03-31 07385557 frs-bus:Original frs-core:NetGoodwill 2021-03-31 07385557 frs-bus:Original frs-core:InvestmentPropertyIncludedWithinPPE 2022-03-31 07385557 frs-bus:Original frs-core:InvestmentPropertyIncludedWithinPPE 2021-04-01 2022-03-31 07385557 frs-bus:Original frs-core:InvestmentPropertyIncludedWithinPPE 2021-03-31 07385557 frs-bus:Original frs-core:LandBuildings 2022-03-31 07385557 frs-bus:Original frs-core:LandBuildings 2021-04-01 2022-03-31 07385557 frs-bus:Original frs-core:LandBuildings 2021-03-31 07385557 frs-bus:Original frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-03-31 07385557 frs-bus:Original frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-04-01 2022-03-31 07385557 frs-bus:Original frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-03-31 07385557 frs-bus:Original frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-03-31 07385557 frs-bus:Original frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-04-01 2022-03-31 07385557 frs-bus:Original frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-03-31 07385557 frs-bus:Original frs-core:MoreThanFiveYears 2021-04-01 2022-03-31 07385557 frs-bus:Original frs-core:MoreThanFiveYears 2022-03-31 07385557 frs-bus:Original frs-core:MotorVehicles 2022-03-31 07385557 frs-bus:Original frs-core:MotorVehicles 2021-04-01 2022-03-31 07385557 frs-bus:Original frs-core:MotorVehicles 2021-03-31 07385557 frs-bus:Original frs-core:OtherResidualIntangibleAssets 2022-03-31 07385557 frs-bus:Original frs-core:OtherResidualIntangibleAssets 2021-04-01 2022-03-31 07385557 frs-bus:Original frs-core:OtherResidualIntangibleAssets 2021-03-31 07385557 frs-bus:Original frs-core:PlantMachinery 2022-03-31 07385557 frs-bus:Original frs-core:PlantMachinery 2021-04-01 2022-03-31 07385557 frs-bus:Original frs-core:PlantMachinery 2021-03-31 07385557 frs-bus:Original frs-core:Secured 2022-03-31 07385557 frs-bus:Original frs-core:Unsecured 2022-03-31 07385557 frs-bus:Original frs-core:WithinOneYear 2021-04-01 2022-03-31 07385557 frs-bus:Original frs-core:WithinOneYear 2022-03-31 07385557 frs-bus:Original frs-core:CapitalRedemptionReserve 2021-04-01 2022-03-31 07385557 frs-bus:Original frs-core:CapitalRedemptionReserve 2021-03-31 07385557 frs-bus:Original frs-core:CapitalRedemptionReserve 2022-03-31 07385557 frs-bus:Original frs-core:OtherReservesSubtotal 2021-04-01 2022-03-31 07385557 frs-bus:Original frs-core:OtherReservesSubtotal 2021-03-31 07385557 frs-bus:Original frs-core:OtherReservesSubtotal 2022-03-31 07385557 frs-bus:Original frs-core:RevaluationReserve 2021-04-01 2022-03-31 07385557 frs-bus:Original frs-core:RevaluationReserve 2021-03-31 07385557 frs-bus:Original frs-core:RevaluationReserve 2022-03-31 07385557 frs-bus:Original frs-core:SharePremium 2021-04-01 2022-03-31 07385557 frs-bus:Original frs-core:SharePremium 2021-03-31 07385557 frs-bus:Original frs-core:SharePremium 2022-03-31 07385557 frs-bus:Original frs-core:ShareCapital 2021-04-01 2022-03-31 07385557 frs-bus:Original frs-core:ShareCapital 2021-03-31 07385557 frs-bus:Original frs-core:ShareCapital 2022-03-31 07385557 frs-bus:Original frs-core:RetainedEarningsAccumulatedLosses 2021-04-01 2022-03-31 07385557 frs-bus:Original frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-03-31 07385557 frs-bus:Original frs-core:RetainedEarningsAccumulatedLosses 2022-03-31 07385557 frs-bus:Original frs-core:RetainedEarningsAccumulatedLosses 2021-03-31 07385557 frs-bus:Original frs-core:RetainedEarningsAccumulatedLosses 2022-03-31 07385557 frs-bus:Original frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-03-31 07385557 frs-bus:Original frs-countries:UnitedKingdom 2021-04-01 2022-03-31 07385557 frs-bus:Original frs-countries:Europe 2021-04-01 2022-03-31 07385557 frs-bus:Original frs-countries:NorthAmerica 2021-04-01 2022-03-31 07385557 frs-bus:Original frs-countries:SouthAmerica 2021-04-01 2022-03-31 07385557 frs-bus:Original frs-countries:Asia 2021-04-01 2022-03-31 07385557 frs-bus:Original frs-countries:RestWorldOutsideUK 2021-04-01 2022-03-31 07385557 frs-bus:Original frs-bus:HighestPaidDirector 2021-04-01 2022-03-31 07385557 frs-bus:Original frs-bus:PrivateLimitedCompanyLtd 2021-04-01 2022-03-31 07385557 frs-bus:Original frs-bus:CompanyLimitedByGuarantee 2021-04-01 2022-03-31 07385557 frs-bus:Original frs-bus:LimitedLiabilityPartnershipLLP 2021-04-01 2022-03-31 07385557 frs-bus:Original frs-bus:LimitedLiabilityPartnershipsSORP 2021-04-01 2022-03-31 07385557 frs-bus:Original frs-bus:FullAccounts 2021-04-01 2022-03-31 07385557 frs-bus:Original frs-bus:FilletedAccounts 2021-04-01 2022-03-31 07385557 frs-bus:Original frs-bus:AbridgedAccounts 2021-04-01 2022-03-31 07385557 frs-bus:Original frs-bus:FRS102 2021-04-01 2022-03-31 07385557 frs-bus:Original frs-bus:MediumEntities 2021-04-01 2022-03-31 07385557 frs-bus:Original frs-bus:SmallEntities 2021-04-01 2022-03-31 07385557 frs-bus:Original frs-bus:EntityHasNeverTraded 2021-04-01 2022-03-31 07385557 frs-bus:Original frs-bus:EntityNoLongerTradingButTradedInPast 2021-04-01 2022-03-31 07385557 frs-bus:Original frs-bus:Audited 2021-04-01 2022-03-31 07385557 frs-bus:Original frs-bus:AuditExempt-NoAccountantsReport 2021-04-01 2022-03-31 07385557 frs-bus:Original frs-bus:AuditExemptWithAccountantsReport 2021-04-01 2022-03-31 07385557 frs-bus:Original frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-04-01 2022-03-31 07385557 frs-bus:Original frs-bus:LargeCompaniesRegimeForAccounts 2021-04-01 2022-03-31 07385557 frs-bus:Original frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-04-01 2022-03-31 07385557 frs-bus:Original frs-bus:SmallCompaniesRegimeForAccounts 2021-04-01 2022-03-31 07385557 frs-bus:Original frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-04-01 2022-03-31 07385557 frs-bus:Original frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-04-01 2022-03-31 07385557 frs-bus:Original frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-04-01 2022-03-31 07385557 frs-bus:Original frs-bus:OrdinaryShareClass1 2021-04-01 2022-03-31 07385557 frs-bus:Original frs-bus:OrdinaryShareClass1 2021-03-31 07385557 frs-bus:Original frs-bus:OrdinaryShareClass1 2022-03-31 07385557 frs-bus:Original frs-bus:OrdinaryShareClass2 2021-04-01 2022-03-31 07385557 frs-bus:Original frs-bus:OrdinaryShareClass2 2021-03-31 07385557 frs-bus:Original frs-bus:OrdinaryShareClass2 2022-03-31 07385557 frs-bus:Original frs-bus:OrdinaryShareClass3 2021-04-01 2022-03-31 07385557 frs-bus:Original frs-bus:OrdinaryShareClass3 2021-03-31 07385557 frs-bus:Original frs-bus:OrdinaryShareClass3 2022-03-31 07385557 frs-bus:Original frs-bus:OrdinaryShareClass4 2021-04-01 2022-03-31 07385557 frs-bus:Original frs-bus:OrdinaryShareClass4 2021-03-31 07385557 frs-bus:Original frs-bus:OrdinaryShareClass4 2022-03-31 07385557 frs-bus:Original frs-bus:OrdinaryShareClass5 2021-04-01 2022-03-31 07385557 frs-bus:Original frs-bus:OrdinaryShareClass5 2021-03-31 07385557 frs-bus:Original frs-bus:OrdinaryShareClass5 2022-03-31 07385557 frs-bus:Original frs-bus:PreferenceShareClass1 2021-04-01 2022-03-31 07385557 frs-bus:Original frs-bus:PreferenceShareClass1 2021-03-31 07385557 frs-bus:Original frs-bus:PreferenceShareClass1 2022-03-31 07385557 frs-bus:Original frs-bus:PreferenceShareClass2 2021-04-01 2022-03-31 07385557 frs-bus:Original frs-bus:PreferenceShareClass2 2021-03-31 07385557 frs-bus:Original frs-bus:PreferenceShareClass2 2022-03-31 07385557 frs-bus:Original frs-bus:PreferenceShareClass3 2021-04-01 2022-03-31 07385557 frs-bus:Original frs-bus:PreferenceShareClass3 2021-03-31 07385557 frs-bus:Original frs-bus:PreferenceShareClass3 2022-03-31 07385557 frs-bus:Original frs-bus:PreferenceShareClass4 2021-04-01 2022-03-31 07385557 frs-bus:Original frs-bus:PreferenceShareClass4 2021-03-31 07385557 frs-bus:Original frs-bus:PreferenceShareClass4 2022-03-31 07385557 frs-bus:Original frs-bus:PreferenceShareClass5 2021-04-01 2022-03-31 07385557 frs-bus:Original frs-bus:PreferenceShareClass5 2021-03-31 07385557 frs-bus:Original frs-bus:PreferenceShareClass5 2022-03-31 07385557 frs-bus:Original 1 2021-04-01 2022-03-31 07385557 frs-bus:Original 1 2022-03-31 07385557 frs-bus:Original 1 2021-04-01 2022-03-31 07385557 frs-bus:Original frs-core:LeasedAssets 2021-04-01 2022-03-31 07385557 frs-bus:Original frs-core:OwnedAssets 2021-04-01 2022-03-31 07385557 frs-bus:Original frs-core:CurrencyRisk 2021-04-01 2022-03-31 07385557 frs-bus:Original frs-core:MarketRisk 2021-04-01 2022-03-31 07385557 frs-bus:Original frs-core:InterestRateRisk 2021-04-01 2022-03-31 07385557 frs-bus:Original frs-core:DeferredTaxation 2021-04-01 2022-03-31 07385557 frs-bus:Original frs-core:DeferredTaxation 2021-03-31 07385557 frs-bus:Original frs-core:DeferredTaxation 2022-03-31 07385557 frs-bus:Original frs-core:OtherProvisionsContingentLiabilities 2021-04-01 2022-03-31 07385557 frs-bus:Original frs-core:OtherProvisionsContingentLiabilities 2021-03-31 07385557 frs-bus:Original frs-core:OtherProvisionsContingentLiabilities 2022-03-31 07385557 frs-bus:Original frs-core:ProvisionsDeferredTax 2022-03-31 07385557 frs-bus:Original frs-core:OtherDeferredTax 2022-03-31 07385557 frs-bus:Original frs-core:AcceleratedTaxDepreciationDeferredTax 2022-03-31 07385557 frs-bus:Original frs-core:TaxLossesCarry-forwardsDeferredTax 2022-03-31 07385557 frs-bus:Original frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-03-31 07385557 frs-bus:Original frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-04-01 2022-03-31 07385557 frs-bus:Original frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-03-31 07385557 frs-bus:Original frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-03-31 07385557 frs-bus:Original frs-core:Provisions 2021-04-01 2022-03-31 07385557 frs-bus:Original frs-core:Provisions 2021-03-31 07385557 frs-bus:Original frs-core:Provisions 2022-03-31 07385557 frs-bus:Original frs-core:Provisions 2021-04-01 2022-03-31 07385557 frs-bus:Original frs-core:Provisions 2021-03-31 07385557 frs-bus:Original frs-core:Provisions 2022-03-31 07385557 frs-bus:Original frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-03-31 07385557 frs-bus:Original frs-core:RevaluationInvestmentPropertyDeferredTax 2022-03-31 07385557 frs-bus:Original frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-03-31 07385557 frs-bus:Original frs-core:OtherPost-employmentBenefitsDeferredTax 2022-03-31 07385557 frs-bus:Original frs-core:Share-basedPaymentsDeferredTax 2022-03-31 07385557 frs-bus:Original frs-core:TaxCreditsDeferredTax 2022-03-31 07385557 frs-bus:Original frs-core:CostValuation 2021-03-31 07385557 frs-bus:Original frs-core:AdditionsToInvestments 2022-03-31 07385557 frs-bus:Original frs-core:DisposalsRepaymentsInvestments 2022-03-31 07385557 frs-bus:Original frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-03-31 07385557 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-03-31 07385557 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-03-31 07385557 frs-bus:Original frs-core:OtherIncreaseDecreaseInInvestments 2022-03-31 07385557 frs-bus:Original frs-core:CostValuation 2022-03-31 07385557 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments 2021-03-31 07385557 frs-bus:Original frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-03-31 07385557 frs-bus:Original frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-03-31 07385557 frs-bus:Original frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-03-31 07385557 frs-bus:Original frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-03-31 07385557 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-03-31 07385557 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-03-31 07385557 frs-bus:Original frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-03-31 07385557 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments 2022-03-31 07385557 frs-bus:Original frs-core:ListedExchangeTraded 2022-03-31 07385557 frs-bus:Original frs-core:ListedExchangeTraded 2021-03-31 07385557 frs-bus:Original frs-core:CostValuation frs-core:ListedExchangeTraded 2021-03-31 07385557 frs-bus:Original frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-03-31 07385557 frs-bus:Original frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-03-31 07385557 frs-bus:Original frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-03-31 07385557 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-03-31 07385557 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-03-31 07385557 frs-bus:Original frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-03-31 07385557 frs-bus:Original frs-core:CostValuation frs-core:ListedExchangeTraded 2022-03-31 07385557 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-03-31 07385557 frs-bus:Original frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 07385557 frs-bus:Original frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 07385557 frs-bus:Original frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 07385557 frs-bus:Original frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 07385557 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-03-31 07385557 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 07385557 frs-bus:Original frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 07385557 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 07385557 frs-bus:Original frs-core:UnlistedNon-exchangeTraded 2022-03-31 07385557 frs-bus:Original frs-core:UnlistedNon-exchangeTraded 2021-03-31 07385557 frs-bus:Original frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-03-31 07385557 frs-bus:Original frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 07385557 frs-bus:Original frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 07385557 frs-bus:Original frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 07385557 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 07385557 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 07385557 frs-bus:Original frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 07385557 frs-bus:Original frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-03-31 07385557 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-03-31 07385557 frs-bus:Original frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 07385557 frs-bus:Original frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 07385557 frs-bus:Original frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 07385557 frs-bus:Original frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 07385557 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-03-31 07385557 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 07385557 frs-bus:Original frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 07385557 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 07385557 frs-bus:Original dpl-frs:CostSales 2021-04-01 2022-03-31 07385557 frs-bus:Original dpl-frs:CostSales 2021-03-31 07385557 frs-bus:Original dpl-frs:CostSales 2022-03-31 07385557 frs-bus:Original dpl-frs:DistributionCosts 2021-04-01 2022-03-31 07385557 frs-bus:Original dpl-frs:AdministrativeExpenses 2021-04-01 2022-03-31 07385557 frs-bus:Original frs-bus:Director1 2021-04-01 2022-03-31 07385557 frs-bus:Original frs-bus:Director1 2021-03-31 07385557 frs-bus:Original frs-bus:Director1 2022-03-31 07385557 frs-bus:Original 1 2021-04-01 2022-03-31 07385557 frs-bus:Original frs-core:CurrentFinancialInstruments 1 2022-03-31 07385557 frs-bus:Original frs-core:Non-currentFinancialInstruments 1 2022-03-31 07385557 frs-bus:Original 2 2021-04-01 2022-03-31 07385557 frs-bus:Original frs-core:CurrentFinancialInstruments 2 2022-03-31 07385557 frs-bus:Original frs-core:Non-currentFinancialInstruments 2 2022-03-31 07385557 frs-bus:Original 3 2021-04-01 2022-03-31 07385557 frs-bus:Original frs-core:CurrentFinancialInstruments 3 2022-03-31 07385557 frs-bus:Original frs-core:Non-currentFinancialInstruments 3 2022-03-31 07385557 frs-bus:Original 4 2021-04-01 2022-03-31 07385557 frs-bus:Original frs-core:CurrentFinancialInstruments 4 2022-03-31 07385557 frs-bus:Original frs-core:Non-currentFinancialInstruments 4 2022-03-31 07385557 frs-bus:Original 5 2021-04-01 2022-03-31 07385557 frs-bus:Original frs-core:CurrentFinancialInstruments 5 2022-03-31 07385557 frs-bus:Original frs-core:Non-currentFinancialInstruments 5 2022-03-31 07385557 frs-bus:Original 6 2021-04-01 2022-03-31 07385557 frs-bus:Original frs-core:CurrentFinancialInstruments 6 2022-03-31 07385557 frs-bus:Original frs-core:Non-currentFinancialInstruments 6 2022-03-31 07385557 frs-bus:Original 7 2021-04-01 2022-03-31 07385557 frs-bus:Original frs-core:CurrentFinancialInstruments 7 2022-03-31 07385557 frs-bus:Original frs-core:Non-currentFinancialInstruments 7 2022-03-31 07385557 frs-bus:Original 8 2021-04-01 2022-03-31 07385557 frs-bus:Original frs-core:CurrentFinancialInstruments 8 2022-03-31 07385557 frs-bus:Original frs-core:Non-currentFinancialInstruments 8 2022-03-31 07385557 frs-bus:Original 9 2021-04-01 2022-03-31 07385557 frs-bus:Original frs-core:CurrentFinancialInstruments 9 2022-03-31 07385557 frs-bus:Original frs-core:Non-currentFinancialInstruments 9 2022-03-31 07385557 frs-bus:Original 10 2021-04-01 2022-03-31 07385557 frs-bus:Original frs-core:CurrentFinancialInstruments 10 2022-03-31 07385557 frs-bus:Original frs-core:Non-currentFinancialInstruments 10 2022-03-31 07385557 frs-bus:Original 11 2021-04-01 2022-03-31 07385557 frs-bus:Original frs-core:CurrentFinancialInstruments 11 2022-03-31 07385557 frs-bus:Original frs-core:Non-currentFinancialInstruments 11 2022-03-31 07385557 frs-bus:Original 12 2021-04-01 2022-03-31 07385557 frs-bus:Original frs-core:CurrentFinancialInstruments 12 2022-03-31 07385557 frs-bus:Original frs-core:Non-currentFinancialInstruments 12 2022-03-31 07385557 frs-bus:Original 13 2021-04-01 2022-03-31 07385557 frs-bus:Original frs-core:CurrentFinancialInstruments 13 2022-03-31 07385557 frs-bus:Original frs-core:Non-currentFinancialInstruments 13 2022-03-31 07385557 frs-bus:Original 14 2021-04-01 2022-03-31 07385557 frs-bus:Original frs-core:CurrentFinancialInstruments 14 2022-03-31 07385557 frs-bus:Original frs-core:Non-currentFinancialInstruments 14 2022-03-31 07385557 frs-bus:Original 15 2021-04-01 2022-03-31 07385557 frs-bus:Original frs-core:CurrentFinancialInstruments 15 2022-03-31 07385557 frs-bus:Original frs-core:Non-currentFinancialInstruments 15 2022-03-31 07385557 frs-bus:Original 16 2021-04-01 2022-03-31 07385557 frs-bus:Original frs-core:CurrentFinancialInstruments 16 2022-03-31 07385557 frs-bus:Original frs-core:Non-currentFinancialInstruments 16 2022-03-31 07385557 frs-bus:Original 17 2021-04-01 2022-03-31 07385557 frs-bus:Original frs-core:CurrentFinancialInstruments 17 2022-03-31 07385557 frs-bus:Original frs-core:Non-currentFinancialInstruments 17 2022-03-31 07385557 frs-bus:Original 18 2021-04-01 2022-03-31 07385557 frs-bus:Original frs-core:CurrentFinancialInstruments 18 2022-03-31 07385557 frs-bus:Original frs-core:Non-currentFinancialInstruments 18 2022-03-31 07385557 frs-bus:Original 19 2021-04-01 2022-03-31 07385557 frs-bus:Original frs-core:CurrentFinancialInstruments 19 2022-03-31 07385557 frs-bus:Original frs-core:Non-currentFinancialInstruments 19 2022-03-31 07385557 frs-bus:Original 20 2021-04-01 2022-03-31 07385557 frs-bus:Original frs-core:CurrentFinancialInstruments 20 2022-03-31 07385557 frs-bus:Original frs-core:Non-currentFinancialInstruments 20 2022-03-31 07385557 frs-bus:Original dpl-frs:Item1 2021-04-01 2022-03-31 07385557 frs-bus:Original dpl-frs:Item1 2021-03-31 07385557 frs-bus:Original dpl-frs:Item1 2022-03-31 07385557 frs-bus:Original dpl-frs:CostSales dpl-frs:Item1 2021-04-01 2022-03-31 07385557 frs-bus:Original dpl-frs:CostSales dpl-frs:Item1 2021-03-31 07385557 frs-bus:Original dpl-frs:CostSales dpl-frs:Item1 2022-03-31 07385557 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item1 2021-04-01 2022-03-31 07385557 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-04-01 2022-03-31 07385557 frs-bus:Original dpl-frs:Item2 2021-04-01 2022-03-31 07385557 frs-bus:Original dpl-frs:Item2 2021-03-31 07385557 frs-bus:Original dpl-frs:Item2 2022-03-31 07385557 frs-bus:Original dpl-frs:CostSales dpl-frs:Item2 2021-04-01 2022-03-31 07385557 frs-bus:Original dpl-frs:CostSales dpl-frs:Item2 2021-03-31 07385557 frs-bus:Original dpl-frs:CostSales dpl-frs:Item2 2022-03-31 07385557 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item2 2021-04-01 2022-03-31 07385557 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-04-01 2022-03-31 07385557 frs-bus:Original dpl-frs:Item3 2021-04-01 2022-03-31 07385557 frs-bus:Original dpl-frs:Item3 2021-03-31 07385557 frs-bus:Original dpl-frs:Item3 2022-03-31 07385557 frs-bus:Original dpl-frs:CostSales dpl-frs:Item3 2021-04-01 2022-03-31 07385557 frs-bus:Original dpl-frs:CostSales dpl-frs:Item3 2021-03-31 07385557 frs-bus:Original dpl-frs:CostSales dpl-frs:Item3 2022-03-31 07385557 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item3 2021-04-01 2022-03-31 07385557 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-04-01 2022-03-31 07385557 frs-bus:Original dpl-frs:Item4 2021-04-01 2022-03-31 07385557 frs-bus:Original dpl-frs:Item4 2021-03-31 07385557 frs-bus:Original dpl-frs:Item4 2022-03-31 07385557 frs-bus:Original dpl-frs:CostSales dpl-frs:Item4 2021-04-01 2022-03-31 07385557 frs-bus:Original dpl-frs:CostSales dpl-frs:Item4 2021-03-31 07385557 frs-bus:Original dpl-frs:CostSales dpl-frs:Item4 2022-03-31 07385557 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item4 2021-04-01 2022-03-31 07385557 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-04-01 2022-03-31 07385557 frs-bus:Original dpl-frs:Item5 2021-04-01 2022-03-31 07385557 frs-bus:Original dpl-frs:Item5 2021-03-31 07385557 frs-bus:Original dpl-frs:Item5 2022-03-31 07385557 frs-bus:Original dpl-frs:CostSales dpl-frs:Item5 2021-04-01 2022-03-31 07385557 frs-bus:Original dpl-frs:CostSales dpl-frs:Item5 2021-03-31 07385557 frs-bus:Original dpl-frs:CostSales dpl-frs:Item5 2022-03-31 07385557 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item5 2021-04-01 2022-03-31 07385557 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-04-01 2022-03-31 07385557 frs-bus:Original dpl-frs:Item6 2021-04-01 2022-03-31 07385557 frs-bus:Original dpl-frs:Item6 2021-03-31 07385557 frs-bus:Original dpl-frs:Item6 2022-03-31 07385557 frs-bus:Original dpl-frs:CostSales dpl-frs:Item6 2021-04-01 2022-03-31 07385557 frs-bus:Original dpl-frs:CostSales dpl-frs:Item6 2021-03-31 07385557 frs-bus:Original dpl-frs:CostSales dpl-frs:Item6 2022-03-31 07385557 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item6 2021-04-01 2022-03-31 07385557 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-04-01 2022-03-31 07385557 frs-bus:Original dpl-frs:Item7 2021-04-01 2022-03-31 07385557 frs-bus:Original dpl-frs:Item7 2021-03-31 07385557 frs-bus:Original dpl-frs:Item7 2022-03-31 07385557 frs-bus:Original dpl-frs:CostSales dpl-frs:Item7 2021-04-01 2022-03-31 07385557 frs-bus:Original dpl-frs:CostSales dpl-frs:Item7 2021-03-31 07385557 frs-bus:Original dpl-frs:CostSales dpl-frs:Item7 2022-03-31 07385557 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item7 2021-04-01 2022-03-31 07385557 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-04-01 2022-03-31 07385557 frs-bus:Original dpl-frs:Item8 2021-04-01 2022-03-31 07385557 frs-bus:Original dpl-frs:Item8 2021-03-31 07385557 frs-bus:Original dpl-frs:Item8 2022-03-31 07385557 frs-bus:Original dpl-frs:CostSales dpl-frs:Item8 2021-04-01 2022-03-31 07385557 frs-bus:Original dpl-frs:CostSales dpl-frs:Item8 2021-03-31 07385557 frs-bus:Original dpl-frs:CostSales dpl-frs:Item8 2022-03-31 07385557 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item8 2021-04-01 2022-03-31 07385557 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-04-01 2022-03-31 07385557 frs-bus:Original dpl-frs:Item9 2021-04-01 2022-03-31 07385557 frs-bus:Original dpl-frs:Item9 2021-03-31 07385557 frs-bus:Original dpl-frs:Item9 2022-03-31 07385557 frs-bus:Original dpl-frs:CostSales dpl-frs:Item9 2021-04-01 2022-03-31 07385557 frs-bus:Original dpl-frs:CostSales dpl-frs:Item9 2021-03-31 07385557 frs-bus:Original dpl-frs:CostSales dpl-frs:Item9 2022-03-31 07385557 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item9 2021-04-01 2022-03-31 07385557 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-04-01 2022-03-31 07385557 frs-bus:Original dpl-frs:Item10 2021-04-01 2022-03-31 07385557 frs-bus:Original dpl-frs:Item10 2021-03-31 07385557 frs-bus:Original dpl-frs:Item10 2022-03-31 07385557 frs-bus:Original dpl-frs:CostSales dpl-frs:Item10 2021-04-01 2022-03-31 07385557 frs-bus:Original dpl-frs:CostSales dpl-frs:Item10 2021-03-31 07385557 frs-bus:Original dpl-frs:CostSales dpl-frs:Item10 2022-03-31 07385557 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item10 2021-04-01 2022-03-31 07385557 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-04-01 2022-03-31 07385557 frs-bus:Original dpl-frs:Item11 2021-04-01 2022-03-31 07385557 frs-bus:Original dpl-frs:Item11 2021-03-31 07385557 frs-bus:Original dpl-frs:Item11 2022-03-31 07385557 frs-bus:Original dpl-frs:CostSales dpl-frs:Item11 2021-04-01 2022-03-31 07385557 frs-bus:Original dpl-frs:CostSales dpl-frs:Item11 2021-03-31 07385557 frs-bus:Original dpl-frs:CostSales dpl-frs:Item11 2022-03-31 07385557 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item11 2021-04-01 2022-03-31 07385557 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-04-01 2022-03-31 07385557 frs-bus:Original dpl-frs:Item12 2021-04-01 2022-03-31 07385557 frs-bus:Original dpl-frs:Item12 2021-03-31 07385557 frs-bus:Original dpl-frs:Item12 2022-03-31 07385557 frs-bus:Original dpl-frs:CostSales dpl-frs:Item12 2021-04-01 2022-03-31 07385557 frs-bus:Original dpl-frs:CostSales dpl-frs:Item12 2021-03-31 07385557 frs-bus:Original dpl-frs:CostSales dpl-frs:Item12 2022-03-31 07385557 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item12 2021-04-01 2022-03-31 07385557 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-04-01 2022-03-31 07385557 frs-bus:Original 1 2021-04-01 2022-03-31 07385557 frs-bus:Original frs-countries:EnglandWales 2021-04-01 2022-03-31
Registered number: 07385557
3 Ways Transport Limited
Unaudited Financial Statements
For The Year Ended 31 March 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 07385557
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 293,765 343,368
293,765 343,368
CURRENT ASSETS
Stocks 5 25,000 72,143
Debtors 6 18,460 222,787
Cash at bank and in hand 7,427 127,923
50,887 422,853
Creditors: Amounts Falling Due Within One Year 7 (216,335 ) (224,248 )
NET CURRENT ASSETS (LIABILITIES) (165,448 ) 198,605
TOTAL ASSETS LESS CURRENT LIABILITIES 128,317 541,973
Creditors: Amounts Falling Due After More Than One Year 8 (140,229 ) (211,121 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (55,177 ) (65,240 )
NET (LIABILITIES)/ASSETS (67,089 ) 265,612
CAPITAL AND RESERVES
Called up share capital 11 100 100
Profit and Loss Account (67,189 ) 265,512
SHAREHOLDERS' FUNDS (67,089) 265,612
Page 1
Page 2
For the year ending 31 March 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The 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 Adam Davis
Director
03/10/2023
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
3 Ways Transport Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07385557 . The registered office is Unit 3 Brookfield Trade Park, Lincoln Road, Peterborough, Cambs, PE4 6LA.
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 director has identified material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern, however, the going concern basis remains appropriate.
The director has provided personal guarantees for any loans in 3 Ways Transport Ltd and is continuing to support the company for the forseeable future.
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 sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% reducing balance and 10% straight line
Motor Vehicles 12% reducing balance
Fixtures & Fittings 25% reducing balance
2.5. Leases
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.6. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
Page 3
Page 4
2.7. 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.
2.8. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.9. Pensions
The company operates a defined contribution pension scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows:
2023 2022
Sales, marketing and distribution 9 13
9 13
Page 4
Page 5
4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 April 2022 87,342 394,459 481,801
Additions 779 - 779
Disposals (979 ) (6,000 ) (6,979 )
As at 31 March 2023 87,142 388,459 475,601
Depreciation
As at 1 April 2022 39,129 99,304 138,433
Provided during the period 10,078 34,785 44,863
Disposals (740 ) (720 ) (1,460 )
As at 31 March 2023 48,467 133,369 181,836
Net Book Value
As at 31 March 2023 38,675 255,090 293,765
As at 1 April 2022 48,213 295,155 343,368
5. Stocks
2023 2022
£ £
Finished goods 25,000 72,143
25,000 72,143
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 18,460 50,642
Other debtors - 172,145
18,460 222,787
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance leases 61,224 75,734
Trade creditors 59,918 41,329
Bank loans and overdrafts 37,132 30,000
Other taxes and social security 44,905 61,339
Other creditors 12,035 14,049
Pensions 1,121 1,797
216,335 224,248
During the year a cash advance in exchange for a purchased amount of £35,700 was made of which £3,359 was repaid. There is no interest and no repayment term for the purchased amount and the balance at 31 March 2023 was £32,341 included in trade creditors. The director, Mr A Davis, is a guarantor.
Page 5
Page 6
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance leases 39,348 104,454
Bank loans 100,881 106,667
140,229 211,121
9. Secured Creditors
Of the creditors falling due within and after more than one year the following amounts are secured on the assets to which they relate.
2023 2022
£ £
Net obligations under finance leases 100,572 180,188
10. Obligations Under Finance Leases
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year 61,224 75,734
Later than one year and not later than five years 39,348 104,454
100,572 180,188
100,572 180,188
11. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
12. Pension Commitments
The company operates a defined contribution pension scheme for staff. The assets of the scheme are held separately from those of the company in an independently administered fund. At the balance sheet date unpaid contributions of £1,121 (2022: £1,797) were due to the fund. They are included in creditors within one year.
13. Directors Advances, Credits and Guarantees
During the year there was a bank loan of £30,000 of which repayments were made of £9,553.The amount outstanding at the balance sheet date was £22,500. This loan is secured by a personal guarantee from the director, Mr A Davis.
Also included in bank loans is a loan of £100,000 with a repayment term of 5 years and interest is 11% per annum. The amounts repaid during the year were £27,395 and the outstanding amount at the balance sheet date was £83,870.This loan is secured by a personal guarantee from the director, Mr A Davis.
Page 6