Acorah Software Products - Accounts Production 13.8.831 false true 31 December 2021 1 January 2021 false 1 January 2022 31 December 2022 31 December 2022 OC350767 Mr C J Mardon Mrs J Mardon iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure OC350767 frs-bus:Original frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-12-31 OC350767 frs-bus:Original frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-12-31 OC350767 frs-bus:Original frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-12-31 OC350767 frs-bus:Original frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-01-01 2022-12-31 OC350767 frs-bus:Original frs-core:AllSubsidiaries 2022-01-01 2022-12-31 OC350767 frs-bus:Original frs-core:KeyManagementPersonnel 2022-01-01 2022-12-31 OC350767 frs-bus:Original frs-core:EntitiesControlledByKeyManagementPersonnel 2022-01-01 2022-12-31 OC350767 frs-bus:Original frs-core:OtherRelatedParties 2022-01-01 2022-12-31 OC350767 2021-12-31 OC350767 2022-12-31 OC350767 2022-01-01 2022-12-31 OC350767 frs-bus:Original frs-core:CurrentFinancialInstruments 2022-12-31 OC350767 frs-bus:Original frs-core:CurrentFinancialInstruments 2022-01-01 2022-12-31 OC350767 frs-bus:Original frs-core:Non-currentFinancialInstruments 2022-12-31 OC350767 frs-bus:Original frs-core:Non-currentFinancialInstruments 2022-01-01 2022-12-31 OC350767 frs-bus:Original frs-core:CurrentFinancialInstruments 2022-01-01 2022-12-31 OC350767 frs-bus:Original frs-core:CurrentFinancialInstruments 2022-12-31 OC350767 frs-bus:Original frs-core:AfterOneYear 2022-01-01 2022-12-31 OC350767 frs-bus:Original frs-core:BetweenOneFiveYears 2022-01-01 2022-12-31 OC350767 frs-bus:Original frs-core:BetweenOneFiveYears 2022-12-31 OC350767 frs-bus:Original frs-core:ComputerEquipment 2022-12-31 OC350767 frs-bus:Original frs-core:ComputerEquipment 2022-01-01 2022-12-31 OC350767 frs-bus:Original frs-core:ComputerEquipment 2021-12-31 OC350767 frs-bus:Original frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-12-31 OC350767 frs-bus:Original frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-01-01 2022-12-31 OC350767 frs-bus:Original frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-12-31 OC350767 frs-bus:Original frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-12-31 OC350767 frs-bus:Original frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-01-01 2022-12-31 OC350767 frs-bus:Original frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-12-31 OC350767 frs-bus:Original frs-core:FurnitureFittings 2022-12-31 OC350767 frs-bus:Original frs-core:FurnitureFittings 2022-01-01 2022-12-31 OC350767 frs-bus:Original frs-core:FurnitureFittings 2021-12-31 OC350767 frs-bus:Original frs-core:NetGoodwill 2022-12-31 OC350767 frs-bus:Original frs-core:NetGoodwill 2022-01-01 2022-12-31 OC350767 frs-bus:Original frs-core:NetGoodwill 2021-12-31 OC350767 frs-bus:Original frs-core:InvestmentPropertyIncludedWithinPPE 2022-12-31 OC350767 frs-bus:Original frs-core:InvestmentPropertyIncludedWithinPPE 2022-01-01 2022-12-31 OC350767 frs-bus:Original frs-core:InvestmentPropertyIncludedWithinPPE 2021-12-31 OC350767 frs-bus:Original frs-core:LandBuildings 2022-12-31 OC350767 frs-bus:Original frs-core:LandBuildings 2022-01-01 2022-12-31 OC350767 frs-bus:Original frs-core:LandBuildings 2021-12-31 OC350767 frs-bus:Original frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-12-31 OC350767 frs-bus:Original frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-01-01 2022-12-31 OC350767 frs-bus:Original frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-12-31 OC350767 frs-bus:Original frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-12-31 OC350767 frs-bus:Original frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-01-01 2022-12-31 OC350767 frs-bus:Original frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-12-31 OC350767 frs-bus:Original frs-core:MoreThanFiveYears 2022-01-01 2022-12-31 OC350767 frs-bus:Original frs-core:MoreThanFiveYears 2022-12-31 OC350767 frs-bus:Original frs-core:MotorVehicles 2022-12-31 OC350767 frs-bus:Original frs-core:MotorVehicles 2022-01-01 2022-12-31 OC350767 frs-bus:Original frs-core:MotorVehicles 2021-12-31 OC350767 frs-bus:Original frs-core:OtherResidualIntangibleAssets 2022-12-31 OC350767 frs-bus:Original frs-core:OtherResidualIntangibleAssets 2022-01-01 2022-12-31 OC350767 frs-bus:Original frs-core:OtherResidualIntangibleAssets 2021-12-31 OC350767 frs-bus:Original frs-core:PlantMachinery 2022-12-31 OC350767 frs-bus:Original frs-core:PlantMachinery 2022-01-01 2022-12-31 OC350767 frs-bus:Original frs-core:PlantMachinery 2021-12-31 OC350767 frs-bus:Original frs-core:Secured 2022-12-31 OC350767 frs-bus:Original frs-core:Unsecured 2022-12-31 OC350767 frs-bus:Original frs-core:WithinOneYear 2022-01-01 2022-12-31 OC350767 frs-bus:Original frs-core:WithinOneYear 2022-12-31 OC350767 frs-bus:Original frs-core:CapitalRedemptionReserve 2022-01-01 2022-12-31 OC350767 frs-bus:Original frs-core:CapitalRedemptionReserve 2021-12-31 OC350767 frs-bus:Original frs-core:CapitalRedemptionReserve 2022-12-31 OC350767 frs-bus:Original frs-core:OtherReservesSubtotal 2022-01-01 2022-12-31 OC350767 frs-bus:Original frs-core:OtherReservesSubtotal 2021-12-31 OC350767 frs-bus:Original frs-core:OtherReservesSubtotal 2022-12-31 OC350767 frs-bus:Original frs-core:RevaluationReserve 2022-01-01 2022-12-31 OC350767 frs-bus:Original frs-core:RevaluationReserve 2021-12-31 OC350767 frs-bus:Original frs-core:RevaluationReserve 2022-12-31 OC350767 frs-bus:Original frs-core:SharePremium 2022-01-01 2022-12-31 OC350767 frs-bus:Original frs-core:SharePremium 2021-12-31 OC350767 frs-bus:Original frs-core:SharePremium 2022-12-31 OC350767 frs-bus:Original frs-core:ShareCapital 2022-01-01 2022-12-31 OC350767 frs-bus:Original frs-core:ShareCapital 2021-12-31 OC350767 frs-bus:Original frs-core:ShareCapital 2022-12-31 OC350767 frs-bus:Original frs-core:RetainedEarningsAccumulatedLosses 2022-01-01 2022-12-31 OC350767 frs-bus:Original frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-12-31 OC350767 frs-bus:Original frs-core:RetainedEarningsAccumulatedLosses 2022-12-31 OC350767 frs-bus:Original frs-core:RetainedEarningsAccumulatedLosses 2021-12-31 OC350767 frs-bus:Original frs-core:RetainedEarningsAccumulatedLosses 2022-12-31 OC350767 frs-bus:Original frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-12-31 OC350767 frs-bus:Original frs-countries:UnitedKingdom 2022-01-01 2022-12-31 OC350767 frs-bus:Original frs-countries:Europe 2022-01-01 2022-12-31 OC350767 frs-bus:Original frs-countries:NorthAmerica 2022-01-01 2022-12-31 OC350767 frs-bus:Original frs-countries:SouthAmerica 2022-01-01 2022-12-31 OC350767 frs-bus:Original frs-countries:Asia 2022-01-01 2022-12-31 OC350767 frs-bus:Original frs-countries:RestWorldOutsideUK 2022-01-01 2022-12-31 OC350767 frs-bus:Original frs-bus:HighestPaidDirector 2022-01-01 2022-12-31 OC350767 frs-bus:Original frs-bus:PrivateLimitedCompanyLtd 2022-01-01 2022-12-31 OC350767 frs-bus:Original frs-bus:CompanyLimitedByGuarantee 2022-01-01 2022-12-31 OC350767 frs-bus:Original frs-bus:LimitedLiabilityPartnershipLLP 2022-01-01 2022-12-31 OC350767 frs-bus:Original frs-bus:LimitedLiabilityPartnershipsSORP 2022-01-01 2022-12-31 OC350767 frs-bus:Original frs-bus:FullAccounts 2022-01-01 2022-12-31 OC350767 frs-bus:Original frs-bus:FilletedAccounts 2022-01-01 2022-12-31 OC350767 frs-bus:Original frs-bus:AbridgedAccounts 2022-01-01 2022-12-31 OC350767 frs-bus:Original frs-bus:FRS102 2022-01-01 2022-12-31 OC350767 frs-bus:Original frs-bus:MediumEntities 2022-01-01 2022-12-31 OC350767 frs-bus:Original frs-bus:SmallEntities 2022-01-01 2022-12-31 OC350767 frs-bus:Original frs-bus:EntityHasNeverTraded 2022-01-01 2022-12-31 OC350767 frs-bus:Original frs-bus:EntityNoLongerTradingButTradedInPast 2022-01-01 2022-12-31 OC350767 frs-bus:Original frs-bus:Audited 2022-01-01 2022-12-31 OC350767 frs-bus:Original frs-bus:AuditExempt-NoAccountantsReport 2022-01-01 2022-12-31 OC350767 frs-bus:Original frs-bus:AuditExemptWithAccountantsReport 2022-01-01 2022-12-31 OC350767 frs-bus:Original frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-01-01 2022-12-31 OC350767 frs-bus:Original frs-bus:LargeCompaniesRegimeForAccounts 2022-01-01 2022-12-31 OC350767 frs-bus:Original frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-01-01 2022-12-31 OC350767 frs-bus:Original frs-bus:SmallCompaniesRegimeForAccounts 2022-01-01 2022-12-31 OC350767 frs-bus:Original frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-01-01 2022-12-31 OC350767 frs-bus:Original frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-01-01 2022-12-31 OC350767 frs-bus:Original frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-01-01 2022-12-31 OC350767 frs-bus:Original frs-bus:OrdinaryShareClass1 2022-01-01 2022-12-31 OC350767 frs-bus:Original frs-bus:OrdinaryShareClass1 2021-12-31 OC350767 frs-bus:Original frs-bus:OrdinaryShareClass1 2022-12-31 OC350767 frs-bus:Original frs-bus:OrdinaryShareClass2 2022-01-01 2022-12-31 OC350767 frs-bus:Original frs-bus:OrdinaryShareClass2 2021-12-31 OC350767 frs-bus:Original frs-bus:OrdinaryShareClass2 2022-12-31 OC350767 frs-bus:Original frs-bus:OrdinaryShareClass3 2022-01-01 2022-12-31 OC350767 frs-bus:Original frs-bus:OrdinaryShareClass3 2021-12-31 OC350767 frs-bus:Original frs-bus:OrdinaryShareClass3 2022-12-31 OC350767 frs-bus:Original frs-bus:OrdinaryShareClass4 2022-01-01 2022-12-31 OC350767 frs-bus:Original frs-bus:OrdinaryShareClass4 2021-12-31 OC350767 frs-bus:Original frs-bus:OrdinaryShareClass4 2022-12-31 OC350767 frs-bus:Original frs-bus:OrdinaryShareClass5 2022-01-01 2022-12-31 OC350767 frs-bus:Original frs-bus:OrdinaryShareClass5 2021-12-31 OC350767 frs-bus:Original frs-bus:OrdinaryShareClass5 2022-12-31 OC350767 frs-bus:Original frs-bus:PreferenceShareClass1 2022-01-01 2022-12-31 OC350767 frs-bus:Original frs-bus:PreferenceShareClass1 2021-12-31 OC350767 frs-bus:Original frs-bus:PreferenceShareClass1 2022-12-31 OC350767 frs-bus:Original frs-bus:PreferenceShareClass2 2022-01-01 2022-12-31 OC350767 frs-bus:Original frs-bus:PreferenceShareClass2 2021-12-31 OC350767 frs-bus:Original frs-bus:PreferenceShareClass2 2022-12-31 OC350767 frs-bus:Original frs-bus:PreferenceShareClass3 2022-01-01 2022-12-31 OC350767 frs-bus:Original frs-bus:PreferenceShareClass3 2021-12-31 OC350767 frs-bus:Original frs-bus:PreferenceShareClass3 2022-12-31 OC350767 frs-bus:Original frs-bus:PreferenceShareClass4 2022-01-01 2022-12-31 OC350767 frs-bus:Original frs-bus:PreferenceShareClass4 2021-12-31 OC350767 frs-bus:Original frs-bus:PreferenceShareClass4 2022-12-31 OC350767 frs-bus:Original frs-bus:PreferenceShareClass5 2022-01-01 2022-12-31 OC350767 frs-bus:Original frs-bus:PreferenceShareClass5 2021-12-31 OC350767 frs-bus:Original frs-bus:PreferenceShareClass5 2022-12-31 OC350767 frs-bus:Original 1 2022-01-01 2022-12-31 OC350767 frs-bus:Original 1 2022-12-31 OC350767 frs-bus:Original 1 2022-01-01 2022-12-31 OC350767 frs-bus:Original frs-core:LeasedAssets 2022-01-01 2022-12-31 OC350767 frs-bus:Original frs-core:OwnedAssets 2022-01-01 2022-12-31 OC350767 frs-bus:Original frs-core:CurrencyRisk 2022-01-01 2022-12-31 OC350767 frs-bus:Original frs-core:MarketRisk 2022-01-01 2022-12-31 OC350767 frs-bus:Original frs-core:InterestRateRisk 2022-01-01 2022-12-31 OC350767 frs-bus:Original frs-core:DeferredTaxation 2022-01-01 2022-12-31 OC350767 frs-bus:Original frs-core:DeferredTaxation 2021-12-31 OC350767 frs-bus:Original frs-core:DeferredTaxation 2022-12-31 OC350767 frs-bus:Original frs-core:OtherProvisionsContingentLiabilities 2022-01-01 2022-12-31 OC350767 frs-bus:Original frs-core:OtherProvisionsContingentLiabilities 2021-12-31 OC350767 frs-bus:Original frs-core:OtherProvisionsContingentLiabilities 2022-12-31 OC350767 frs-bus:Original frs-core:ProvisionsDeferredTax 2022-12-31 OC350767 frs-bus:Original frs-core:OtherDeferredTax 2022-12-31 OC350767 frs-bus:Original frs-core:AcceleratedTaxDepreciationDeferredTax 2022-12-31 OC350767 frs-bus:Original frs-core:TaxLossesCarry-forwardsDeferredTax 2022-12-31 OC350767 frs-bus:Original frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-12-31 OC350767 frs-bus:Original frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-01-01 2022-12-31 OC350767 frs-bus:Original frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-12-31 OC350767 frs-bus:Original frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-12-31 OC350767 frs-bus:Original frs-core:Provisions 2022-01-01 2022-12-31 OC350767 frs-bus:Original frs-core:Provisions 2021-12-31 OC350767 frs-bus:Original frs-core:Provisions 2022-12-31 OC350767 frs-bus:Original frs-core:Provisions 2022-01-01 2022-12-31 OC350767 frs-bus:Original frs-core:Provisions 2021-12-31 OC350767 frs-bus:Original frs-core:Provisions 2022-12-31 OC350767 frs-bus:Original frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-12-31 OC350767 frs-bus:Original frs-core:RevaluationInvestmentPropertyDeferredTax 2022-12-31 OC350767 frs-bus:Original frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-12-31 OC350767 frs-bus:Original frs-core:OtherPost-employmentBenefitsDeferredTax 2022-12-31 OC350767 frs-bus:Original frs-core:Share-basedPaymentsDeferredTax 2022-12-31 OC350767 frs-bus:Original frs-core:TaxCreditsDeferredTax 2022-12-31 OC350767 frs-bus:Original frs-core:CostValuation 2021-12-31 OC350767 frs-bus:Original frs-core:AdditionsToInvestments 2022-12-31 OC350767 frs-bus:Original frs-core:DisposalsRepaymentsInvestments 2022-12-31 OC350767 frs-bus:Original frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-12-31 OC350767 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-12-31 OC350767 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-12-31 OC350767 frs-bus:Original frs-core:OtherIncreaseDecreaseInInvestments 2022-12-31 OC350767 frs-bus:Original frs-core:CostValuation 2022-12-31 OC350767 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments 2021-12-31 OC350767 frs-bus:Original frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-12-31 OC350767 frs-bus:Original frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-12-31 OC350767 frs-bus:Original frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-12-31 OC350767 frs-bus:Original frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-12-31 OC350767 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-12-31 OC350767 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-12-31 OC350767 frs-bus:Original frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-12-31 OC350767 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments 2022-12-31 OC350767 frs-bus:Original frs-core:ListedExchangeTraded 2022-12-31 OC350767 frs-bus:Original frs-core:ListedExchangeTraded 2021-12-31 OC350767 frs-bus:Original frs-core:CostValuation frs-core:ListedExchangeTraded 2021-12-31 OC350767 frs-bus:Original frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-12-31 OC350767 frs-bus:Original frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-12-31 OC350767 frs-bus:Original frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-12-31 OC350767 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-12-31 OC350767 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-12-31 OC350767 frs-bus:Original frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-12-31 OC350767 frs-bus:Original frs-core:CostValuation frs-core:ListedExchangeTraded 2022-12-31 OC350767 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 OC350767 frs-bus:Original frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 OC350767 frs-bus:Original frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 OC350767 frs-bus:Original frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 OC350767 frs-bus:Original frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 OC350767 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-12-31 OC350767 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 OC350767 frs-bus:Original frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 OC350767 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 OC350767 frs-bus:Original frs-core:UnlistedNon-exchangeTraded 2022-12-31 OC350767 frs-bus:Original frs-core:UnlistedNon-exchangeTraded 2021-12-31 OC350767 frs-bus:Original frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-12-31 OC350767 frs-bus:Original frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 OC350767 frs-bus:Original frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 OC350767 frs-bus:Original frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 OC350767 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 OC350767 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 OC350767 frs-bus:Original frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 OC350767 frs-bus:Original frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-12-31 OC350767 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 OC350767 frs-bus:Original frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 OC350767 frs-bus:Original frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 OC350767 frs-bus:Original frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 OC350767 frs-bus:Original frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 OC350767 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-12-31 OC350767 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 OC350767 frs-bus:Original frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 OC350767 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 OC350767 frs-bus:Original dpl-frs:CostSales 2022-01-01 2022-12-31 OC350767 frs-bus:Original dpl-frs:CostSales 2021-12-31 OC350767 frs-bus:Original dpl-frs:CostSales 2022-12-31 OC350767 frs-bus:Original dpl-frs:DistributionCosts 2022-01-01 2022-12-31 OC350767 frs-bus:Original dpl-frs:AdministrativeExpenses 2022-01-01 2022-12-31 OC350767 frs-bus:Original 1 2022-01-01 2022-12-31 OC350767 frs-bus:Original frs-core:CurrentFinancialInstruments 1 2022-12-31 OC350767 frs-bus:Original frs-core:Non-currentFinancialInstruments 1 2022-12-31 OC350767 frs-bus:Original 2 2022-01-01 2022-12-31 OC350767 frs-bus:Original frs-core:CurrentFinancialInstruments 2 2022-12-31 OC350767 frs-bus:Original frs-core:Non-currentFinancialInstruments 2 2022-12-31 OC350767 frs-bus:Original 3 2022-01-01 2022-12-31 OC350767 frs-bus:Original frs-core:CurrentFinancialInstruments 3 2022-12-31 OC350767 frs-bus:Original frs-core:Non-currentFinancialInstruments 3 2022-12-31 OC350767 frs-bus:Original 4 2022-01-01 2022-12-31 OC350767 frs-bus:Original frs-core:CurrentFinancialInstruments 4 2022-12-31 OC350767 frs-bus:Original frs-core:Non-currentFinancialInstruments 4 2022-12-31 OC350767 frs-bus:Original 5 2022-01-01 2022-12-31 OC350767 frs-bus:Original frs-core:CurrentFinancialInstruments 5 2022-12-31 OC350767 frs-bus:Original frs-core:Non-currentFinancialInstruments 5 2022-12-31 OC350767 frs-bus:Original 6 2022-01-01 2022-12-31 OC350767 frs-bus:Original frs-core:CurrentFinancialInstruments 6 2022-12-31 OC350767 frs-bus:Original frs-core:Non-currentFinancialInstruments 6 2022-12-31 OC350767 frs-bus:Original 7 2022-01-01 2022-12-31 OC350767 frs-bus:Original frs-core:CurrentFinancialInstruments 7 2022-12-31 OC350767 frs-bus:Original frs-core:Non-currentFinancialInstruments 7 2022-12-31 OC350767 frs-bus:Original 8 2022-01-01 2022-12-31 OC350767 frs-bus:Original frs-core:CurrentFinancialInstruments 8 2022-12-31 OC350767 frs-bus:Original frs-core:Non-currentFinancialInstruments 8 2022-12-31 OC350767 frs-bus:Original 9 2022-01-01 2022-12-31 OC350767 frs-bus:Original frs-core:CurrentFinancialInstruments 9 2022-12-31 OC350767 frs-bus:Original frs-core:Non-currentFinancialInstruments 9 2022-12-31 OC350767 frs-bus:Original 10 2022-01-01 2022-12-31 OC350767 frs-bus:Original frs-core:CurrentFinancialInstruments 10 2022-12-31 OC350767 frs-bus:Original frs-core:Non-currentFinancialInstruments 10 2022-12-31 OC350767 frs-bus:Original 11 2022-01-01 2022-12-31 OC350767 frs-bus:Original frs-core:CurrentFinancialInstruments 11 2022-12-31 OC350767 frs-bus:Original frs-core:Non-currentFinancialInstruments 11 2022-12-31 OC350767 frs-bus:Original 12 2022-01-01 2022-12-31 OC350767 frs-bus:Original frs-core:CurrentFinancialInstruments 12 2022-12-31 OC350767 frs-bus:Original frs-core:Non-currentFinancialInstruments 12 2022-12-31 OC350767 frs-bus:Original 13 2022-01-01 2022-12-31 OC350767 frs-bus:Original frs-core:CurrentFinancialInstruments 13 2022-12-31 OC350767 frs-bus:Original frs-core:Non-currentFinancialInstruments 13 2022-12-31 OC350767 frs-bus:Original 14 2022-01-01 2022-12-31 OC350767 frs-bus:Original frs-core:CurrentFinancialInstruments 14 2022-12-31 OC350767 frs-bus:Original frs-core:Non-currentFinancialInstruments 14 2022-12-31 OC350767 frs-bus:Original 15 2022-01-01 2022-12-31 OC350767 frs-bus:Original frs-core:CurrentFinancialInstruments 15 2022-12-31 OC350767 frs-bus:Original frs-core:Non-currentFinancialInstruments 15 2022-12-31 OC350767 frs-bus:Original 16 2022-01-01 2022-12-31 OC350767 frs-bus:Original frs-core:CurrentFinancialInstruments 16 2022-12-31 OC350767 frs-bus:Original frs-core:Non-currentFinancialInstruments 16 2022-12-31 OC350767 frs-bus:Original 17 2022-01-01 2022-12-31 OC350767 frs-bus:Original frs-core:CurrentFinancialInstruments 17 2022-12-31 OC350767 frs-bus:Original frs-core:Non-currentFinancialInstruments 17 2022-12-31 OC350767 frs-bus:Original 18 2022-01-01 2022-12-31 OC350767 frs-bus:Original frs-core:CurrentFinancialInstruments 18 2022-12-31 OC350767 frs-bus:Original frs-core:Non-currentFinancialInstruments 18 2022-12-31 OC350767 frs-bus:Original 19 2022-01-01 2022-12-31 OC350767 frs-bus:Original frs-core:CurrentFinancialInstruments 19 2022-12-31 OC350767 frs-bus:Original frs-core:Non-currentFinancialInstruments 19 2022-12-31 OC350767 frs-bus:Original 20 2022-01-01 2022-12-31 OC350767 frs-bus:Original frs-core:CurrentFinancialInstruments 20 2022-12-31 OC350767 frs-bus:Original frs-core:Non-currentFinancialInstruments 20 2022-12-31 OC350767 frs-bus:Original dpl-frs:Item1 2022-01-01 2022-12-31 OC350767 frs-bus:Original dpl-frs:Item1 2021-12-31 OC350767 frs-bus:Original dpl-frs:Item1 2022-12-31 OC350767 frs-bus:Original dpl-frs:CostSales dpl-frs:Item1 2022-01-01 2022-12-31 OC350767 frs-bus:Original dpl-frs:CostSales dpl-frs:Item1 2021-12-31 OC350767 frs-bus:Original dpl-frs:CostSales dpl-frs:Item1 2022-12-31 OC350767 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item1 2022-01-01 2022-12-31 OC350767 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-01-01 2022-12-31 OC350767 frs-bus:Original dpl-frs:Item2 2022-01-01 2022-12-31 OC350767 frs-bus:Original dpl-frs:Item2 2021-12-31 OC350767 frs-bus:Original dpl-frs:Item2 2022-12-31 OC350767 frs-bus:Original dpl-frs:CostSales dpl-frs:Item2 2022-01-01 2022-12-31 OC350767 frs-bus:Original dpl-frs:CostSales dpl-frs:Item2 2021-12-31 OC350767 frs-bus:Original dpl-frs:CostSales dpl-frs:Item2 2022-12-31 OC350767 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item2 2022-01-01 2022-12-31 OC350767 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-01-01 2022-12-31 OC350767 frs-bus:Original dpl-frs:Item3 2022-01-01 2022-12-31 OC350767 frs-bus:Original dpl-frs:Item3 2021-12-31 OC350767 frs-bus:Original dpl-frs:Item3 2022-12-31 OC350767 frs-bus:Original dpl-frs:CostSales dpl-frs:Item3 2022-01-01 2022-12-31 OC350767 frs-bus:Original dpl-frs:CostSales dpl-frs:Item3 2021-12-31 OC350767 frs-bus:Original dpl-frs:CostSales dpl-frs:Item3 2022-12-31 OC350767 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item3 2022-01-01 2022-12-31 OC350767 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-01-01 2022-12-31 OC350767 frs-bus:Original dpl-frs:Item4 2022-01-01 2022-12-31 OC350767 frs-bus:Original dpl-frs:Item4 2021-12-31 OC350767 frs-bus:Original dpl-frs:Item4 2022-12-31 OC350767 frs-bus:Original dpl-frs:CostSales dpl-frs:Item4 2022-01-01 2022-12-31 OC350767 frs-bus:Original dpl-frs:CostSales dpl-frs:Item4 2021-12-31 OC350767 frs-bus:Original dpl-frs:CostSales dpl-frs:Item4 2022-12-31 OC350767 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item4 2022-01-01 2022-12-31 OC350767 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-01-01 2022-12-31 OC350767 frs-bus:Original dpl-frs:Item5 2022-01-01 2022-12-31 OC350767 frs-bus:Original dpl-frs:Item5 2021-12-31 OC350767 frs-bus:Original dpl-frs:Item5 2022-12-31 OC350767 frs-bus:Original dpl-frs:CostSales dpl-frs:Item5 2022-01-01 2022-12-31 OC350767 frs-bus:Original dpl-frs:CostSales dpl-frs:Item5 2021-12-31 OC350767 frs-bus:Original dpl-frs:CostSales dpl-frs:Item5 2022-12-31 OC350767 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item5 2022-01-01 2022-12-31 OC350767 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-01-01 2022-12-31 OC350767 frs-bus:Original dpl-frs:Item6 2022-01-01 2022-12-31 OC350767 frs-bus:Original dpl-frs:Item6 2021-12-31 OC350767 frs-bus:Original dpl-frs:Item6 2022-12-31 OC350767 frs-bus:Original dpl-frs:CostSales dpl-frs:Item6 2022-01-01 2022-12-31 OC350767 frs-bus:Original dpl-frs:CostSales dpl-frs:Item6 2021-12-31 OC350767 frs-bus:Original dpl-frs:CostSales dpl-frs:Item6 2022-12-31 OC350767 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item6 2022-01-01 2022-12-31 OC350767 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-01-01 2022-12-31 OC350767 frs-bus:Original dpl-frs:Item7 2022-01-01 2022-12-31 OC350767 frs-bus:Original dpl-frs:Item7 2021-12-31 OC350767 frs-bus:Original dpl-frs:Item7 2022-12-31 OC350767 frs-bus:Original dpl-frs:CostSales dpl-frs:Item7 2022-01-01 2022-12-31 OC350767 frs-bus:Original dpl-frs:CostSales dpl-frs:Item7 2021-12-31 OC350767 frs-bus:Original dpl-frs:CostSales dpl-frs:Item7 2022-12-31 OC350767 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item7 2022-01-01 2022-12-31 OC350767 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-01-01 2022-12-31 OC350767 frs-bus:Original dpl-frs:Item8 2022-01-01 2022-12-31 OC350767 frs-bus:Original dpl-frs:Item8 2021-12-31 OC350767 frs-bus:Original dpl-frs:Item8 2022-12-31 OC350767 frs-bus:Original dpl-frs:CostSales dpl-frs:Item8 2022-01-01 2022-12-31 OC350767 frs-bus:Original dpl-frs:CostSales dpl-frs:Item8 2021-12-31 OC350767 frs-bus:Original dpl-frs:CostSales dpl-frs:Item8 2022-12-31 OC350767 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item8 2022-01-01 2022-12-31 OC350767 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-01-01 2022-12-31 OC350767 frs-bus:Original dpl-frs:Item9 2022-01-01 2022-12-31 OC350767 frs-bus:Original dpl-frs:Item9 2021-12-31 OC350767 frs-bus:Original dpl-frs:Item9 2022-12-31 OC350767 frs-bus:Original dpl-frs:CostSales dpl-frs:Item9 2022-01-01 2022-12-31 OC350767 frs-bus:Original dpl-frs:CostSales dpl-frs:Item9 2021-12-31 OC350767 frs-bus:Original dpl-frs:CostSales dpl-frs:Item9 2022-12-31 OC350767 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item9 2022-01-01 2022-12-31 OC350767 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-01-01 2022-12-31 OC350767 frs-bus:Original dpl-frs:Item10 2022-01-01 2022-12-31 OC350767 frs-bus:Original dpl-frs:Item10 2021-12-31 OC350767 frs-bus:Original dpl-frs:Item10 2022-12-31 OC350767 frs-bus:Original dpl-frs:CostSales dpl-frs:Item10 2022-01-01 2022-12-31 OC350767 frs-bus:Original dpl-frs:CostSales dpl-frs:Item10 2021-12-31 OC350767 frs-bus:Original dpl-frs:CostSales dpl-frs:Item10 2022-12-31 OC350767 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item10 2022-01-01 2022-12-31 OC350767 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-01-01 2022-12-31 OC350767 frs-bus:Original dpl-frs:Item11 2022-01-01 2022-12-31 OC350767 frs-bus:Original dpl-frs:Item11 2021-12-31 OC350767 frs-bus:Original dpl-frs:Item11 2022-12-31 OC350767 frs-bus:Original dpl-frs:CostSales dpl-frs:Item11 2022-01-01 2022-12-31 OC350767 frs-bus:Original dpl-frs:CostSales dpl-frs:Item11 2021-12-31 OC350767 frs-bus:Original dpl-frs:CostSales dpl-frs:Item11 2022-12-31 OC350767 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item11 2022-01-01 2022-12-31 OC350767 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-01-01 2022-12-31 OC350767 frs-bus:Original dpl-frs:Item12 2022-01-01 2022-12-31 OC350767 frs-bus:Original dpl-frs:Item12 2021-12-31 OC350767 frs-bus:Original dpl-frs:Item12 2022-12-31 OC350767 frs-bus:Original dpl-frs:CostSales dpl-frs:Item12 2022-01-01 2022-12-31 OC350767 frs-bus:Original dpl-frs:CostSales dpl-frs:Item12 2021-12-31 OC350767 frs-bus:Original dpl-frs:CostSales dpl-frs:Item12 2022-12-31 OC350767 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item12 2022-01-01 2022-12-31 OC350767 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-01-01 2022-12-31 OC350767 frs-bus:Original 1 2022-01-01 2022-12-31 OC350767 frs-bus:Original frs-countries:EnglandWales 2022-01-01 2022-12-31 OC350767 frs-bus:Original frs-bus:PartnerLLP1 2022-01-01 2022-12-31 OC350767 frs-bus:Original frs-bus:PartnerLLP1 2022-12-31 OC350767 frs-bus:Original frs-bus:PartnerLLP1 2022-12-31 OC350767 frs-bus:Original frs-bus:PartnerLLP2 2022-01-01 2022-12-31 OC350767 frs-bus:Original frs-bus:PartnerLLP2 2022-12-31 OC350767 frs-bus:Original frs-bus:PartnerLLP2 2022-12-31 OC350767 frs-bus:Original frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-12-31 OC350767 frs-bus:Original frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2021-12-31 OC350767 frs-bus:Original frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2021-12-31 OC350767 frs-bus:Original frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-01-01 2021-12-31 OC350767 frs-bus:Original frs-core:AllSubsidiaries 2021-01-01 2021-12-31 OC350767 frs-bus:Original frs-core:KeyManagementPersonnel 2021-01-01 2021-12-31 OC350767 frs-bus:Original frs-core:EntitiesControlledByKeyManagementPersonnel 2021-01-01 2021-12-31 OC350767 frs-bus:Original frs-core:OtherRelatedParties 2021-01-01 2021-12-31 OC350767 2020-12-31 OC350767 2021-12-31 OC350767 2021-01-01 2021-12-31 OC350767 frs-bus:Original frs-core:CurrentFinancialInstruments 2021-12-31 OC350767 frs-bus:Original frs-core:CurrentFinancialInstruments 2021-01-01 2021-12-31 OC350767 frs-bus:Original frs-core:Non-currentFinancialInstruments 2021-12-31 OC350767 frs-bus:Original frs-core:Non-currentFinancialInstruments 2021-01-01 2021-12-31 OC350767 frs-bus:Original frs-core:CurrentFinancialInstruments 2021-01-01 2021-12-31 OC350767 frs-bus:Original frs-core:CurrentFinancialInstruments 2021-12-31 OC350767 frs-bus:Original frs-core:AfterOneYear 2021-01-01 2021-12-31 OC350767 frs-bus:Original frs-core:BetweenOneFiveYears 2021-01-01 2021-12-31 OC350767 frs-bus:Original frs-core:BetweenOneFiveYears 2021-12-31 OC350767 frs-bus:Original frs-core:ComputerEquipment 2021-12-31 OC350767 frs-bus:Original frs-core:ComputerEquipment 2021-01-01 2021-12-31 OC350767 frs-bus:Original frs-core:ComputerEquipment 2020-12-31 OC350767 frs-bus:Original frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-12-31 OC350767 frs-bus:Original frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-01-01 2021-12-31 OC350767 frs-bus:Original frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2020-12-31 OC350767 frs-bus:Original frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-12-31 OC350767 frs-bus:Original frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-01-01 2021-12-31 OC350767 frs-bus:Original frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2020-12-31 OC350767 frs-bus:Original frs-core:FurnitureFittings 2021-12-31 OC350767 frs-bus:Original frs-core:FurnitureFittings 2021-01-01 2021-12-31 OC350767 frs-bus:Original frs-core:FurnitureFittings 2020-12-31 OC350767 frs-bus:Original frs-core:NetGoodwill 2021-12-31 OC350767 frs-bus:Original frs-core:NetGoodwill 2021-01-01 2021-12-31 OC350767 frs-bus:Original frs-core:NetGoodwill 2020-12-31 OC350767 frs-bus:Original frs-core:InvestmentPropertyIncludedWithinPPE 2021-12-31 OC350767 frs-bus:Original frs-core:InvestmentPropertyIncludedWithinPPE 2021-01-01 2021-12-31 OC350767 frs-bus:Original frs-core:InvestmentPropertyIncludedWithinPPE 2020-12-31 OC350767 frs-bus:Original frs-core:LandBuildings 2021-12-31 OC350767 frs-bus:Original frs-core:LandBuildings 2021-01-01 2021-12-31 OC350767 frs-bus:Original frs-core:LandBuildings 2020-12-31 OC350767 frs-bus:Original frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-12-31 OC350767 frs-bus:Original frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-01-01 2021-12-31 OC350767 frs-bus:Original frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2020-12-31 OC350767 frs-bus:Original frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-12-31 OC350767 frs-bus:Original frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-01-01 2021-12-31 OC350767 frs-bus:Original frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2020-12-31 OC350767 frs-bus:Original frs-core:MoreThanFiveYears 2021-01-01 2021-12-31 OC350767 frs-bus:Original frs-core:MoreThanFiveYears 2021-12-31 OC350767 frs-bus:Original frs-core:MotorVehicles 2021-12-31 OC350767 frs-bus:Original frs-core:MotorVehicles 2021-01-01 2021-12-31 OC350767 frs-bus:Original frs-core:MotorVehicles 2020-12-31 OC350767 frs-bus:Original frs-core:OtherResidualIntangibleAssets 2021-12-31 OC350767 frs-bus:Original frs-core:OtherResidualIntangibleAssets 2021-01-01 2021-12-31 OC350767 frs-bus:Original frs-core:OtherResidualIntangibleAssets 2020-12-31 OC350767 frs-bus:Original frs-core:PlantMachinery 2021-12-31 OC350767 frs-bus:Original frs-core:PlantMachinery 2021-01-01 2021-12-31 OC350767 frs-bus:Original frs-core:PlantMachinery 2020-12-31 OC350767 frs-bus:Original frs-core:Secured 2021-12-31 OC350767 frs-bus:Original frs-core:Unsecured 2021-12-31 OC350767 frs-bus:Original frs-core:WithinOneYear 2021-01-01 2021-12-31 OC350767 frs-bus:Original frs-core:WithinOneYear 2021-12-31 OC350767 frs-bus:Original frs-core:CapitalRedemptionReserve 2021-01-01 2021-12-31 OC350767 frs-bus:Original frs-core:CapitalRedemptionReserve 2020-12-31 OC350767 frs-bus:Original frs-core:CapitalRedemptionReserve 2021-12-31 OC350767 frs-bus:Original frs-core:OtherReservesSubtotal 2021-01-01 2021-12-31 OC350767 frs-bus:Original frs-core:OtherReservesSubtotal 2020-12-31 OC350767 frs-bus:Original frs-core:OtherReservesSubtotal 2021-12-31 OC350767 frs-bus:Original frs-core:RevaluationReserve 2021-01-01 2021-12-31 OC350767 frs-bus:Original frs-core:RevaluationReserve 2020-12-31 OC350767 frs-bus:Original frs-core:RevaluationReserve 2021-12-31 OC350767 frs-bus:Original frs-core:SharePremium 2021-01-01 2021-12-31 OC350767 frs-bus:Original frs-core:SharePremium 2020-12-31 OC350767 frs-bus:Original frs-core:SharePremium 2021-12-31 OC350767 frs-bus:Original frs-core:ShareCapital 2021-01-01 2021-12-31 OC350767 frs-bus:Original frs-core:ShareCapital 2020-12-31 OC350767 frs-bus:Original frs-core:ShareCapital 2021-12-31 OC350767 frs-bus:Original frs-core:RetainedEarningsAccumulatedLosses 2021-01-01 2021-12-31 OC350767 frs-bus:Original frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2020-12-31 OC350767 frs-bus:Original frs-core:RetainedEarningsAccumulatedLosses 2021-12-31 OC350767 frs-bus:Original frs-core:RetainedEarningsAccumulatedLosses 2020-12-31 OC350767 frs-bus:Original frs-core:RetainedEarningsAccumulatedLosses 2021-12-31 OC350767 frs-bus:Original frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2020-12-31 OC350767 frs-bus:Original frs-countries:UnitedKingdom 2021-01-01 2021-12-31 OC350767 frs-bus:Original frs-countries:Europe 2021-01-01 2021-12-31 OC350767 frs-bus:Original frs-countries:NorthAmerica 2021-01-01 2021-12-31 OC350767 frs-bus:Original frs-countries:SouthAmerica 2021-01-01 2021-12-31 OC350767 frs-bus:Original frs-countries:Asia 2021-01-01 2021-12-31 OC350767 frs-bus:Original frs-countries:RestWorldOutsideUK 2021-01-01 2021-12-31 OC350767 frs-bus:Original frs-bus:HighestPaidDirector 2021-01-01 2021-12-31 OC350767 frs-bus:Original frs-bus:PrivateLimitedCompanyLtd 2021-01-01 2021-12-31 OC350767 frs-bus:Original frs-bus:CompanyLimitedByGuarantee 2021-01-01 2021-12-31 OC350767 frs-bus:Original frs-bus:LimitedLiabilityPartnershipLLP 2021-01-01 2021-12-31 OC350767 frs-bus:Original frs-bus:LimitedLiabilityPartnershipsSORP 2021-01-01 2021-12-31 OC350767 frs-bus:Original frs-bus:FullAccounts 2021-01-01 2021-12-31 OC350767 frs-bus:Original frs-bus:FilletedAccounts 2021-01-01 2021-12-31 OC350767 frs-bus:Original frs-bus:AbridgedAccounts 2021-01-01 2021-12-31 OC350767 frs-bus:Original frs-bus:FRS102 2021-01-01 2021-12-31 OC350767 frs-bus:Original frs-bus:MediumEntities 2021-01-01 2021-12-31 OC350767 frs-bus:Original frs-bus:SmallEntities 2021-01-01 2021-12-31 OC350767 frs-bus:Original frs-bus:EntityHasNeverTraded 2021-01-01 2021-12-31 OC350767 frs-bus:Original frs-bus:EntityNoLongerTradingButTradedInPast 2021-01-01 2021-12-31 OC350767 frs-bus:Original frs-bus:Audited 2021-01-01 2021-12-31 OC350767 frs-bus:Original frs-bus:AuditExempt-NoAccountantsReport 2021-01-01 2021-12-31 OC350767 frs-bus:Original frs-bus:AuditExemptWithAccountantsReport 2021-01-01 2021-12-31 OC350767 frs-bus:Original frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-01-01 2021-12-31 OC350767 frs-bus:Original frs-bus:LargeCompaniesRegimeForAccounts 2021-01-01 2021-12-31 OC350767 frs-bus:Original frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-01-01 2021-12-31 OC350767 frs-bus:Original frs-bus:SmallCompaniesRegimeForAccounts 2021-01-01 2021-12-31 OC350767 frs-bus:Original frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-01-01 2021-12-31 OC350767 frs-bus:Original frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-01-01 2021-12-31 OC350767 frs-bus:Original frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-01-01 2021-12-31 OC350767 frs-bus:Original frs-bus:OrdinaryShareClass1 2021-01-01 2021-12-31 OC350767 frs-bus:Original frs-bus:OrdinaryShareClass1 2020-12-31 OC350767 frs-bus:Original frs-bus:OrdinaryShareClass1 2021-12-31 OC350767 frs-bus:Original frs-bus:OrdinaryShareClass2 2021-01-01 2021-12-31 OC350767 frs-bus:Original frs-bus:OrdinaryShareClass2 2020-12-31 OC350767 frs-bus:Original frs-bus:OrdinaryShareClass2 2021-12-31 OC350767 frs-bus:Original frs-bus:OrdinaryShareClass3 2021-01-01 2021-12-31 OC350767 frs-bus:Original frs-bus:OrdinaryShareClass3 2020-12-31 OC350767 frs-bus:Original frs-bus:OrdinaryShareClass3 2021-12-31 OC350767 frs-bus:Original frs-bus:OrdinaryShareClass4 2021-01-01 2021-12-31 OC350767 frs-bus:Original frs-bus:OrdinaryShareClass4 2020-12-31 OC350767 frs-bus:Original frs-bus:OrdinaryShareClass4 2021-12-31 OC350767 frs-bus:Original frs-bus:OrdinaryShareClass5 2021-01-01 2021-12-31 OC350767 frs-bus:Original frs-bus:OrdinaryShareClass5 2020-12-31 OC350767 frs-bus:Original frs-bus:OrdinaryShareClass5 2021-12-31 OC350767 frs-bus:Original frs-bus:PreferenceShareClass1 2021-01-01 2021-12-31 OC350767 frs-bus:Original frs-bus:PreferenceShareClass1 2020-12-31 OC350767 frs-bus:Original frs-bus:PreferenceShareClass1 2021-12-31 OC350767 frs-bus:Original frs-bus:PreferenceShareClass2 2021-01-01 2021-12-31 OC350767 frs-bus:Original frs-bus:PreferenceShareClass2 2020-12-31 OC350767 frs-bus:Original frs-bus:PreferenceShareClass2 2021-12-31 OC350767 frs-bus:Original frs-bus:PreferenceShareClass3 2021-01-01 2021-12-31 OC350767 frs-bus:Original frs-bus:PreferenceShareClass3 2020-12-31 OC350767 frs-bus:Original frs-bus:PreferenceShareClass3 2021-12-31 OC350767 frs-bus:Original frs-bus:PreferenceShareClass4 2021-01-01 2021-12-31 OC350767 frs-bus:Original frs-bus:PreferenceShareClass4 2020-12-31 OC350767 frs-bus:Original frs-bus:PreferenceShareClass4 2021-12-31 OC350767 frs-bus:Original frs-bus:PreferenceShareClass5 2021-01-01 2021-12-31 OC350767 frs-bus:Original frs-bus:PreferenceShareClass5 2020-12-31 OC350767 frs-bus:Original frs-bus:PreferenceShareClass5 2021-12-31 OC350767 frs-bus:Original 1 2021-01-01 2021-12-31 OC350767 frs-bus:Original 1 2021-12-31 OC350767 frs-bus:Original 1 2021-01-01 2021-12-31 OC350767 frs-bus:Original frs-core:LeasedAssets 2021-01-01 2021-12-31 OC350767 frs-bus:Original frs-core:OwnedAssets 2021-01-01 2021-12-31 OC350767 frs-bus:Original frs-core:CurrencyRisk 2021-01-01 2021-12-31 OC350767 frs-bus:Original frs-core:MarketRisk 2021-01-01 2021-12-31 OC350767 frs-bus:Original frs-core:InterestRateRisk 2021-01-01 2021-12-31 OC350767 frs-bus:Original frs-core:DeferredTaxation 2021-01-01 2021-12-31 OC350767 frs-bus:Original frs-core:DeferredTaxation 2020-12-31 OC350767 frs-bus:Original frs-core:DeferredTaxation 2021-12-31 OC350767 frs-bus:Original frs-core:OtherProvisionsContingentLiabilities 2021-01-01 2021-12-31 OC350767 frs-bus:Original frs-core:OtherProvisionsContingentLiabilities 2020-12-31 OC350767 frs-bus:Original frs-core:OtherProvisionsContingentLiabilities 2021-12-31 OC350767 frs-bus:Original frs-core:ProvisionsDeferredTax 2021-12-31 OC350767 frs-bus:Original frs-core:OtherDeferredTax 2021-12-31 OC350767 frs-bus:Original frs-core:AcceleratedTaxDepreciationDeferredTax 2021-12-31 OC350767 frs-bus:Original frs-core:TaxLossesCarry-forwardsDeferredTax 2021-12-31 OC350767 frs-bus:Original frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2021-12-31 OC350767 frs-bus:Original frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-01-01 2021-12-31 OC350767 frs-bus:Original frs-core:FurtherSpecificReserve1ComponentTotalEquity 2020-12-31 OC350767 frs-bus:Original frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-12-31 OC350767 frs-bus:Original frs-core:Provisions 2021-01-01 2021-12-31 OC350767 frs-bus:Original frs-core:Provisions 2020-12-31 OC350767 frs-bus:Original frs-core:Provisions 2021-12-31 OC350767 frs-bus:Original frs-core:Provisions 2021-01-01 2021-12-31 OC350767 frs-bus:Original frs-core:Provisions 2020-12-31 OC350767 frs-bus:Original frs-core:Provisions 2021-12-31 OC350767 frs-bus:Original frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2021-12-31 OC350767 frs-bus:Original frs-core:RevaluationInvestmentPropertyDeferredTax 2021-12-31 OC350767 frs-bus:Original frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2021-12-31 OC350767 frs-bus:Original frs-core:OtherPost-employmentBenefitsDeferredTax 2021-12-31 OC350767 frs-bus:Original frs-core:Share-basedPaymentsDeferredTax 2021-12-31 OC350767 frs-bus:Original frs-core:TaxCreditsDeferredTax 2021-12-31 OC350767 frs-bus:Original frs-core:CostValuation 2020-12-31 OC350767 frs-bus:Original frs-core:AdditionsToInvestments 2021-12-31 OC350767 frs-bus:Original frs-core:DisposalsRepaymentsInvestments 2021-12-31 OC350767 frs-bus:Original frs-core:RevaluationsIncreaseDecreaseInInvestments 2021-12-31 OC350767 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2021-12-31 OC350767 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2021-12-31 OC350767 frs-bus:Original frs-core:OtherIncreaseDecreaseInInvestments 2021-12-31 OC350767 frs-bus:Original frs-core:CostValuation 2021-12-31 OC350767 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments 2020-12-31 OC350767 frs-bus:Original frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2021-12-31 OC350767 frs-bus:Original frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2021-12-31 OC350767 frs-bus:Original frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2021-12-31 OC350767 frs-bus:Original frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2021-12-31 OC350767 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2021-12-31 OC350767 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2021-12-31 OC350767 frs-bus:Original frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2021-12-31 OC350767 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments 2021-12-31 OC350767 frs-bus:Original frs-core:ListedExchangeTraded 2021-12-31 OC350767 frs-bus:Original frs-core:ListedExchangeTraded 2020-12-31 OC350767 frs-bus:Original frs-core:CostValuation frs-core:ListedExchangeTraded 2020-12-31 OC350767 frs-bus:Original frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2021-12-31 OC350767 frs-bus:Original frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2021-12-31 OC350767 frs-bus:Original frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-12-31 OC350767 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2021-12-31 OC350767 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-12-31 OC350767 frs-bus:Original frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-12-31 OC350767 frs-bus:Original frs-core:CostValuation frs-core:ListedExchangeTraded 2021-12-31 OC350767 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2020-12-31 OC350767 frs-bus:Original frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 OC350767 frs-bus:Original frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 OC350767 frs-bus:Original frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 OC350767 frs-bus:Original frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 OC350767 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2021-12-31 OC350767 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 OC350767 frs-bus:Original frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 OC350767 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 OC350767 frs-bus:Original frs-core:UnlistedNon-exchangeTraded 2021-12-31 OC350767 frs-bus:Original frs-core:UnlistedNon-exchangeTraded 2020-12-31 OC350767 frs-bus:Original frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2020-12-31 OC350767 frs-bus:Original frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 OC350767 frs-bus:Original frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 OC350767 frs-bus:Original frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 OC350767 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 OC350767 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 OC350767 frs-bus:Original frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 OC350767 frs-bus:Original frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-12-31 OC350767 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2020-12-31 OC350767 frs-bus:Original frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 OC350767 frs-bus:Original frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 OC350767 frs-bus:Original frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 OC350767 frs-bus:Original frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 OC350767 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2021-12-31 OC350767 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 OC350767 frs-bus:Original frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 OC350767 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 OC350767 frs-bus:Original dpl-frs:CostSales 2021-01-01 2021-12-31 OC350767 frs-bus:Original dpl-frs:CostSales 2020-12-31 OC350767 frs-bus:Original dpl-frs:CostSales 2021-12-31 OC350767 frs-bus:Original dpl-frs:DistributionCosts 2021-01-01 2021-12-31 OC350767 frs-bus:Original dpl-frs:AdministrativeExpenses 2021-01-01 2021-12-31 OC350767 frs-bus:Original 1 2021-01-01 2021-12-31 OC350767 frs-bus:Original frs-core:CurrentFinancialInstruments 1 2021-12-31 OC350767 frs-bus:Original frs-core:Non-currentFinancialInstruments 1 2021-12-31 OC350767 frs-bus:Original 2 2021-01-01 2021-12-31 OC350767 frs-bus:Original frs-core:CurrentFinancialInstruments 2 2021-12-31 OC350767 frs-bus:Original frs-core:Non-currentFinancialInstruments 2 2021-12-31 OC350767 frs-bus:Original 3 2021-01-01 2021-12-31 OC350767 frs-bus:Original frs-core:CurrentFinancialInstruments 3 2021-12-31 OC350767 frs-bus:Original frs-core:Non-currentFinancialInstruments 3 2021-12-31 OC350767 frs-bus:Original 4 2021-01-01 2021-12-31 OC350767 frs-bus:Original frs-core:CurrentFinancialInstruments 4 2021-12-31 OC350767 frs-bus:Original frs-core:Non-currentFinancialInstruments 4 2021-12-31 OC350767 frs-bus:Original 5 2021-01-01 2021-12-31 OC350767 frs-bus:Original frs-core:CurrentFinancialInstruments 5 2021-12-31 OC350767 frs-bus:Original frs-core:Non-currentFinancialInstruments 5 2021-12-31 OC350767 frs-bus:Original 6 2021-01-01 2021-12-31 OC350767 frs-bus:Original frs-core:CurrentFinancialInstruments 6 2021-12-31 OC350767 frs-bus:Original frs-core:Non-currentFinancialInstruments 6 2021-12-31 OC350767 frs-bus:Original 7 2021-01-01 2021-12-31 OC350767 frs-bus:Original frs-core:CurrentFinancialInstruments 7 2021-12-31 OC350767 frs-bus:Original frs-core:Non-currentFinancialInstruments 7 2021-12-31 OC350767 frs-bus:Original 8 2021-01-01 2021-12-31 OC350767 frs-bus:Original frs-core:CurrentFinancialInstruments 8 2021-12-31 OC350767 frs-bus:Original frs-core:Non-currentFinancialInstruments 8 2021-12-31 OC350767 frs-bus:Original 9 2021-01-01 2021-12-31 OC350767 frs-bus:Original frs-core:CurrentFinancialInstruments 9 2021-12-31 OC350767 frs-bus:Original frs-core:Non-currentFinancialInstruments 9 2021-12-31 OC350767 frs-bus:Original 10 2021-01-01 2021-12-31 OC350767 frs-bus:Original frs-core:CurrentFinancialInstruments 10 2021-12-31 OC350767 frs-bus:Original frs-core:Non-currentFinancialInstruments 10 2021-12-31 OC350767 frs-bus:Original 11 2021-01-01 2021-12-31 OC350767 frs-bus:Original frs-core:CurrentFinancialInstruments 11 2021-12-31 OC350767 frs-bus:Original frs-core:Non-currentFinancialInstruments 11 2021-12-31 OC350767 frs-bus:Original 12 2021-01-01 2021-12-31 OC350767 frs-bus:Original frs-core:CurrentFinancialInstruments 12 2021-12-31 OC350767 frs-bus:Original frs-core:Non-currentFinancialInstruments 12 2021-12-31 OC350767 frs-bus:Original 13 2021-01-01 2021-12-31 OC350767 frs-bus:Original frs-core:CurrentFinancialInstruments 13 2021-12-31 OC350767 frs-bus:Original frs-core:Non-currentFinancialInstruments 13 2021-12-31 OC350767 frs-bus:Original 14 2021-01-01 2021-12-31 OC350767 frs-bus:Original frs-core:CurrentFinancialInstruments 14 2021-12-31 OC350767 frs-bus:Original frs-core:Non-currentFinancialInstruments 14 2021-12-31 OC350767 frs-bus:Original 15 2021-01-01 2021-12-31 OC350767 frs-bus:Original frs-core:CurrentFinancialInstruments 15 2021-12-31 OC350767 frs-bus:Original frs-core:Non-currentFinancialInstruments 15 2021-12-31 OC350767 frs-bus:Original 16 2021-01-01 2021-12-31 OC350767 frs-bus:Original frs-core:CurrentFinancialInstruments 16 2021-12-31 OC350767 frs-bus:Original frs-core:Non-currentFinancialInstruments 16 2021-12-31 OC350767 frs-bus:Original 17 2021-01-01 2021-12-31 OC350767 frs-bus:Original frs-core:CurrentFinancialInstruments 17 2021-12-31 OC350767 frs-bus:Original frs-core:Non-currentFinancialInstruments 17 2021-12-31 OC350767 frs-bus:Original 18 2021-01-01 2021-12-31 OC350767 frs-bus:Original frs-core:CurrentFinancialInstruments 18 2021-12-31 OC350767 frs-bus:Original frs-core:Non-currentFinancialInstruments 18 2021-12-31 OC350767 frs-bus:Original 19 2021-01-01 2021-12-31 OC350767 frs-bus:Original frs-core:CurrentFinancialInstruments 19 2021-12-31 OC350767 frs-bus:Original frs-core:Non-currentFinancialInstruments 19 2021-12-31 OC350767 frs-bus:Original 20 2021-01-01 2021-12-31 OC350767 frs-bus:Original frs-core:CurrentFinancialInstruments 20 2021-12-31 OC350767 frs-bus:Original frs-core:Non-currentFinancialInstruments 20 2021-12-31 OC350767 frs-bus:Original dpl-frs:Item1 2021-01-01 2021-12-31 OC350767 frs-bus:Original dpl-frs:Item1 2020-12-31 OC350767 frs-bus:Original dpl-frs:Item1 2021-12-31 OC350767 frs-bus:Original dpl-frs:CostSales dpl-frs:Item1 2021-01-01 2021-12-31 OC350767 frs-bus:Original dpl-frs:CostSales dpl-frs:Item1 2020-12-31 OC350767 frs-bus:Original dpl-frs:CostSales dpl-frs:Item1 2021-12-31 OC350767 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item1 2021-01-01 2021-12-31 OC350767 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-01-01 2021-12-31 OC350767 frs-bus:Original dpl-frs:Item2 2021-01-01 2021-12-31 OC350767 frs-bus:Original dpl-frs:Item2 2020-12-31 OC350767 frs-bus:Original dpl-frs:Item2 2021-12-31 OC350767 frs-bus:Original dpl-frs:CostSales dpl-frs:Item2 2021-01-01 2021-12-31 OC350767 frs-bus:Original dpl-frs:CostSales dpl-frs:Item2 2020-12-31 OC350767 frs-bus:Original dpl-frs:CostSales dpl-frs:Item2 2021-12-31 OC350767 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item2 2021-01-01 2021-12-31 OC350767 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-01-01 2021-12-31 OC350767 frs-bus:Original dpl-frs:Item3 2021-01-01 2021-12-31 OC350767 frs-bus:Original dpl-frs:Item3 2020-12-31 OC350767 frs-bus:Original dpl-frs:Item3 2021-12-31 OC350767 frs-bus:Original dpl-frs:CostSales dpl-frs:Item3 2021-01-01 2021-12-31 OC350767 frs-bus:Original dpl-frs:CostSales dpl-frs:Item3 2020-12-31 OC350767 frs-bus:Original dpl-frs:CostSales dpl-frs:Item3 2021-12-31 OC350767 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item3 2021-01-01 2021-12-31 OC350767 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-01-01 2021-12-31 OC350767 frs-bus:Original dpl-frs:Item4 2021-01-01 2021-12-31 OC350767 frs-bus:Original dpl-frs:Item4 2020-12-31 OC350767 frs-bus:Original dpl-frs:Item4 2021-12-31 OC350767 frs-bus:Original dpl-frs:CostSales dpl-frs:Item4 2021-01-01 2021-12-31 OC350767 frs-bus:Original dpl-frs:CostSales dpl-frs:Item4 2020-12-31 OC350767 frs-bus:Original dpl-frs:CostSales dpl-frs:Item4 2021-12-31 OC350767 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item4 2021-01-01 2021-12-31 OC350767 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-01-01 2021-12-31 OC350767 frs-bus:Original dpl-frs:Item5 2021-01-01 2021-12-31 OC350767 frs-bus:Original dpl-frs:Item5 2020-12-31 OC350767 frs-bus:Original dpl-frs:Item5 2021-12-31 OC350767 frs-bus:Original dpl-frs:CostSales dpl-frs:Item5 2021-01-01 2021-12-31 OC350767 frs-bus:Original dpl-frs:CostSales dpl-frs:Item5 2020-12-31 OC350767 frs-bus:Original dpl-frs:CostSales dpl-frs:Item5 2021-12-31 OC350767 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item5 2021-01-01 2021-12-31 OC350767 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-01-01 2021-12-31 OC350767 frs-bus:Original dpl-frs:Item6 2021-01-01 2021-12-31 OC350767 frs-bus:Original dpl-frs:Item6 2020-12-31 OC350767 frs-bus:Original dpl-frs:Item6 2021-12-31 OC350767 frs-bus:Original dpl-frs:CostSales dpl-frs:Item6 2021-01-01 2021-12-31 OC350767 frs-bus:Original dpl-frs:CostSales dpl-frs:Item6 2020-12-31 OC350767 frs-bus:Original dpl-frs:CostSales dpl-frs:Item6 2021-12-31 OC350767 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item6 2021-01-01 2021-12-31 OC350767 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-01-01 2021-12-31 OC350767 frs-bus:Original dpl-frs:Item7 2021-01-01 2021-12-31 OC350767 frs-bus:Original dpl-frs:Item7 2020-12-31 OC350767 frs-bus:Original dpl-frs:Item7 2021-12-31 OC350767 frs-bus:Original dpl-frs:CostSales dpl-frs:Item7 2021-01-01 2021-12-31 OC350767 frs-bus:Original dpl-frs:CostSales dpl-frs:Item7 2020-12-31 OC350767 frs-bus:Original dpl-frs:CostSales dpl-frs:Item7 2021-12-31 OC350767 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item7 2021-01-01 2021-12-31 OC350767 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-01-01 2021-12-31 OC350767 frs-bus:Original dpl-frs:Item8 2021-01-01 2021-12-31 OC350767 frs-bus:Original dpl-frs:Item8 2020-12-31 OC350767 frs-bus:Original dpl-frs:Item8 2021-12-31 OC350767 frs-bus:Original dpl-frs:CostSales dpl-frs:Item8 2021-01-01 2021-12-31 OC350767 frs-bus:Original dpl-frs:CostSales dpl-frs:Item8 2020-12-31 OC350767 frs-bus:Original dpl-frs:CostSales dpl-frs:Item8 2021-12-31 OC350767 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item8 2021-01-01 2021-12-31 OC350767 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-01-01 2021-12-31 OC350767 frs-bus:Original dpl-frs:Item9 2021-01-01 2021-12-31 OC350767 frs-bus:Original dpl-frs:Item9 2020-12-31 OC350767 frs-bus:Original dpl-frs:Item9 2021-12-31 OC350767 frs-bus:Original dpl-frs:CostSales dpl-frs:Item9 2021-01-01 2021-12-31 OC350767 frs-bus:Original dpl-frs:CostSales dpl-frs:Item9 2020-12-31 OC350767 frs-bus:Original dpl-frs:CostSales dpl-frs:Item9 2021-12-31 OC350767 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item9 2021-01-01 2021-12-31 OC350767 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-01-01 2021-12-31 OC350767 frs-bus:Original dpl-frs:Item10 2021-01-01 2021-12-31 OC350767 frs-bus:Original dpl-frs:Item10 2020-12-31 OC350767 frs-bus:Original dpl-frs:Item10 2021-12-31 OC350767 frs-bus:Original dpl-frs:CostSales dpl-frs:Item10 2021-01-01 2021-12-31 OC350767 frs-bus:Original dpl-frs:CostSales dpl-frs:Item10 2020-12-31 OC350767 frs-bus:Original dpl-frs:CostSales dpl-frs:Item10 2021-12-31 OC350767 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item10 2021-01-01 2021-12-31 OC350767 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-01-01 2021-12-31 OC350767 frs-bus:Original dpl-frs:Item11 2021-01-01 2021-12-31 OC350767 frs-bus:Original dpl-frs:Item11 2020-12-31 OC350767 frs-bus:Original dpl-frs:Item11 2021-12-31 OC350767 frs-bus:Original dpl-frs:CostSales dpl-frs:Item11 2021-01-01 2021-12-31 OC350767 frs-bus:Original dpl-frs:CostSales dpl-frs:Item11 2020-12-31 OC350767 frs-bus:Original dpl-frs:CostSales dpl-frs:Item11 2021-12-31 OC350767 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item11 2021-01-01 2021-12-31 OC350767 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-01-01 2021-12-31 OC350767 frs-bus:Original dpl-frs:Item12 2021-01-01 2021-12-31 OC350767 frs-bus:Original dpl-frs:Item12 2020-12-31 OC350767 frs-bus:Original dpl-frs:Item12 2021-12-31 OC350767 frs-bus:Original dpl-frs:CostSales dpl-frs:Item12 2021-01-01 2021-12-31 OC350767 frs-bus:Original dpl-frs:CostSales dpl-frs:Item12 2020-12-31 OC350767 frs-bus:Original dpl-frs:CostSales dpl-frs:Item12 2021-12-31 OC350767 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item12 2021-01-01 2021-12-31 OC350767 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-01-01 2021-12-31 OC350767 frs-bus:Original 1 2021-01-01 2021-12-31 OC350767 frs-bus:Original frs-countries:EnglandWales 2021-01-01 2021-12-31 OC350767 frs-bus:Original frs-bus:PartnerLLP1 2021-01-01 2021-12-31 OC350767 frs-bus:Original frs-bus:PartnerLLP1 2021-12-31 OC350767 frs-bus:Original frs-bus:PartnerLLP1 2021-12-31 OC350767 frs-bus:Original frs-bus:PartnerLLP2 2021-01-01 2021-12-31 OC350767 frs-bus:Original frs-bus:PartnerLLP2 2021-12-31 OC350767 frs-bus:Original frs-bus:PartnerLLP2 2021-12-31
Registered number: OC350767
Sovereign Advisory LLP
Unaudited Financial Statements
For The Year Ended 31 December 2022
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: OC350767
2022 2021
Notes £ £ £ £
FIXED ASSETS
Investments 4 15,147,678 15,147,678
15,147,678 15,147,678
CURRENT ASSETS
Debtors 5 4,041,000 4,725,000
Cash at bank and in hand - 1,631
4,041,000 4,726,631
NET CURRENT ASSETS (LIABILITIES) 4,041,000 4,726,631
TOTAL ASSETS LESS CURRENT LIABILITIES 19,188,678 19,874,309
NET ASSETS ATTRIBUTABLE TO MEMBERS 19,188,678 19,874,309
REPRESENTED BY:
Equity
Members' other interests
Members' capital 18,075,078 19,874,309
Other reserves 1,113,600 -
19,188,678 19,874,309
TOTAL MEMBERS' INTEREST
Members' other interests 19,188,678 19,874,309
19,188,678 19,874,309
Page 1
Page 2
For the year ending 31 December 2022 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006 (as applied by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 applicable to LLP's subject to the small LLPs regime.)
The members acknowledge their responsibilities for complying with the requirements of the Act (as applied to LLPs) with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.
The LLP has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the LLP's Profit and Loss Account.
On behalf of the members
Mr C J Mardon
Designated Member
01/09/2023
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Sovereign Advisory LLP is a limited liability partnership, incorporated in England & Wales, registered number OC350767 . The Registered Office is 1265 Century Way, Thorpe Park, Leeds, West Yorkshire, LS15 8ZB.
Page 3
Page 4
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 for small limited liability partnerships regime - The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), The Statement of Recommended Practice 'Accounting by Limited Liability Partnerships' issued in December 2021 (SORP) and the Companies Act 2006 (as applied to LLPs).
The financial statements are prepared in sterling which is the functional currency of the LLP.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

2.3. Financial Instruments
A financial asset or financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured atamortised cost. All other such investments are subsequently measured at cost less impairment. Other financial instruments are initially recognised at fair value, unless payment for an asset is referred beyond normal business terms or financed at a rate of interest that is not market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in the profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, there are assessed individually for impairment. Other financials assets or either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does no result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

2.4. Fixed asset investments
Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a longterm interest and where the company has significant influence. The company considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate.

Entities in which the company has a long term interest and shares control under a contractual arrangement are classified as jointly controlled entities.
2.5. Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being
estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is
impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or group of assets.

For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.
Page 4
Page 5
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2021: 2)
2 2
4. Investments
Unlisted
£
Cost
As at 1 January 2022 15,147,678
As at 31 December 2022 15,147,678
Provision
As at 1 January 2022 -
As at 31 December 2022 -
Net Book Value
As at 31 December 2022 15,147,678
As at 1 January 2022 15,147,678
5. Debtors
2022 2021
£ £
Due within one year
Other debtors 4,041,000 4,725,000
4,041,000 4,725,000
Page 5