Acorah Software Products - Accounts Production 13.8.831 false true 31 May 2022 1 June 2021 false 1 June 2022 31 May 2023 31 May 2023 06898418 Mr Philip Cameron Genesis Process Group Ltd true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06898418 frs-bus:Original frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-05-31 06898418 frs-bus:Original frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-05-31 06898418 frs-bus:Original frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-05-31 06898418 frs-bus:Original frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-06-01 2023-05-31 06898418 frs-bus:Original frs-core:AllSubsidiaries 2022-06-01 2023-05-31 06898418 frs-bus:Original frs-core:KeyManagementPersonnel 2022-06-01 2023-05-31 06898418 frs-bus:Original frs-core:EntitiesControlledByKeyManagementPersonnel 2022-06-01 2023-05-31 06898418 frs-bus:Original frs-core:OtherRelatedParties 2022-06-01 2023-05-31 06898418 2022-05-31 06898418 2023-05-31 06898418 2022-06-01 2023-05-31 06898418 frs-bus:Original frs-core:CurrentFinancialInstruments 2023-05-31 06898418 frs-bus:Original frs-core:CurrentFinancialInstruments 2022-06-01 2023-05-31 06898418 frs-bus:Original frs-core:Non-currentFinancialInstruments 2023-05-31 06898418 frs-bus:Original frs-core:Non-currentFinancialInstruments 2022-06-01 2023-05-31 06898418 frs-bus:Original frs-core:CurrentFinancialInstruments 2022-06-01 2023-05-31 06898418 frs-bus:Original frs-core:CurrentFinancialInstruments 2023-05-31 06898418 frs-bus:Original frs-core:AfterOneYear 2022-06-01 2023-05-31 06898418 frs-bus:Original frs-core:BetweenOneFiveYears 2022-06-01 2023-05-31 06898418 frs-bus:Original frs-core:BetweenOneFiveYears 2023-05-31 06898418 frs-bus:Original frs-core:ComputerEquipment 2023-05-31 06898418 frs-bus:Original frs-core:ComputerEquipment 2022-06-01 2023-05-31 06898418 frs-bus:Original frs-core:ComputerEquipment 2022-05-31 06898418 frs-bus:Original frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-05-31 06898418 frs-bus:Original frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-06-01 2023-05-31 06898418 frs-bus:Original frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-05-31 06898418 frs-bus:Original frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-05-31 06898418 frs-bus:Original frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-06-01 2023-05-31 06898418 frs-bus:Original frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-05-31 06898418 frs-bus:Original frs-core:FurnitureFittings 2023-05-31 06898418 frs-bus:Original frs-core:FurnitureFittings 2022-06-01 2023-05-31 06898418 frs-bus:Original frs-core:FurnitureFittings 2022-05-31 06898418 frs-bus:Original frs-core:NetGoodwill 2023-05-31 06898418 frs-bus:Original frs-core:NetGoodwill 2022-06-01 2023-05-31 06898418 frs-bus:Original frs-core:NetGoodwill 2022-05-31 06898418 frs-bus:Original frs-core:InvestmentPropertyIncludedWithinPPE 2023-05-31 06898418 frs-bus:Original frs-core:InvestmentPropertyIncludedWithinPPE 2022-06-01 2023-05-31 06898418 frs-bus:Original frs-core:InvestmentPropertyIncludedWithinPPE 2022-05-31 06898418 frs-bus:Original frs-core:LandBuildings 2023-05-31 06898418 frs-bus:Original frs-core:LandBuildings 2022-06-01 2023-05-31 06898418 frs-bus:Original frs-core:LandBuildings 2022-05-31 06898418 frs-bus:Original frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-05-31 06898418 frs-bus:Original frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-06-01 2023-05-31 06898418 frs-bus:Original frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-05-31 06898418 frs-bus:Original frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-05-31 06898418 frs-bus:Original frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-06-01 2023-05-31 06898418 frs-bus:Original frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-05-31 06898418 frs-bus:Original frs-core:MoreThanFiveYears 2022-06-01 2023-05-31 06898418 frs-bus:Original frs-core:MoreThanFiveYears 2023-05-31 06898418 frs-bus:Original frs-core:MotorVehicles 2023-05-31 06898418 frs-bus:Original frs-core:MotorVehicles 2022-06-01 2023-05-31 06898418 frs-bus:Original frs-core:MotorVehicles 2022-05-31 06898418 frs-bus:Original frs-core:OtherResidualIntangibleAssets 2023-05-31 06898418 frs-bus:Original frs-core:OtherResidualIntangibleAssets 2022-06-01 2023-05-31 06898418 frs-bus:Original frs-core:OtherResidualIntangibleAssets 2022-05-31 06898418 frs-bus:Original frs-core:PlantMachinery 2023-05-31 06898418 frs-bus:Original frs-core:PlantMachinery 2022-06-01 2023-05-31 06898418 frs-bus:Original frs-core:PlantMachinery 2022-05-31 06898418 frs-bus:Original frs-core:Secured 2023-05-31 06898418 frs-bus:Original frs-core:Unsecured 2023-05-31 06898418 frs-bus:Original frs-core:WithinOneYear 2022-06-01 2023-05-31 06898418 frs-bus:Original frs-core:WithinOneYear 2023-05-31 06898418 frs-bus:Original frs-core:CapitalRedemptionReserve 2022-06-01 2023-05-31 06898418 frs-bus:Original frs-core:CapitalRedemptionReserve 2022-05-31 06898418 frs-bus:Original frs-core:CapitalRedemptionReserve 2023-05-31 06898418 frs-bus:Original frs-core:OtherReservesSubtotal 2022-06-01 2023-05-31 06898418 frs-bus:Original frs-core:OtherReservesSubtotal 2022-05-31 06898418 frs-bus:Original frs-core:OtherReservesSubtotal 2023-05-31 06898418 frs-bus:Original frs-core:RevaluationReserve 2022-06-01 2023-05-31 06898418 frs-bus:Original frs-core:RevaluationReserve 2022-05-31 06898418 frs-bus:Original frs-core:RevaluationReserve 2023-05-31 06898418 frs-bus:Original frs-core:SharePremium 2022-06-01 2023-05-31 06898418 frs-bus:Original frs-core:SharePremium 2022-05-31 06898418 frs-bus:Original frs-core:SharePremium 2023-05-31 06898418 frs-bus:Original frs-core:ShareCapital 2022-06-01 2023-05-31 06898418 frs-bus:Original frs-core:ShareCapital 2022-05-31 06898418 frs-bus:Original frs-core:ShareCapital 2023-05-31 06898418 frs-bus:Original frs-core:RetainedEarningsAccumulatedLosses 2022-06-01 2023-05-31 06898418 frs-bus:Original frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-05-31 06898418 frs-bus:Original frs-core:RetainedEarningsAccumulatedLosses 2023-05-31 06898418 frs-bus:Original frs-core:RetainedEarningsAccumulatedLosses 2022-05-31 06898418 frs-bus:Original frs-core:RetainedEarningsAccumulatedLosses 2023-05-31 06898418 frs-bus:Original frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-05-31 06898418 frs-bus:Original frs-countries:UnitedKingdom 2022-06-01 2023-05-31 06898418 frs-bus:Original frs-countries:Europe 2022-06-01 2023-05-31 06898418 frs-bus:Original frs-countries:NorthAmerica 2022-06-01 2023-05-31 06898418 frs-bus:Original frs-countries:SouthAmerica 2022-06-01 2023-05-31 06898418 frs-bus:Original frs-countries:Asia 2022-06-01 2023-05-31 06898418 frs-bus:Original frs-countries:RestWorldOutsideUK 2022-06-01 2023-05-31 06898418 frs-bus:Original frs-bus:HighestPaidDirector 2022-06-01 2023-05-31 06898418 frs-bus:Original frs-bus:PrivateLimitedCompanyLtd 2022-06-01 2023-05-31 06898418 frs-bus:Original frs-bus:CompanyLimitedByGuarantee 2022-06-01 2023-05-31 06898418 frs-bus:Original frs-bus:LimitedLiabilityPartnershipLLP 2022-06-01 2023-05-31 06898418 frs-bus:Original frs-bus:LimitedLiabilityPartnershipsSORP 2022-06-01 2023-05-31 06898418 frs-bus:Original frs-bus:FullAccounts 2022-06-01 2023-05-31 06898418 frs-bus:Original frs-bus:FilletedAccounts 2022-06-01 2023-05-31 06898418 frs-bus:Original frs-bus:AbridgedAccounts 2022-06-01 2023-05-31 06898418 frs-bus:Original frs-bus:FRS102 2022-06-01 2023-05-31 06898418 frs-bus:Original frs-bus:MediumEntities 2022-06-01 2023-05-31 06898418 frs-bus:Original frs-bus:SmallEntities 2022-06-01 2023-05-31 06898418 frs-bus:Original frs-bus:EntityHasNeverTraded 2022-06-01 2023-05-31 06898418 frs-bus:Original frs-bus:EntityNoLongerTradingButTradedInPast 2022-06-01 2023-05-31 06898418 frs-bus:Original frs-bus:Audited 2022-06-01 2023-05-31 06898418 frs-bus:Original frs-bus:AuditExempt-NoAccountantsReport 2022-06-01 2023-05-31 06898418 frs-bus:Original frs-bus:AuditExemptWithAccountantsReport 2022-06-01 2023-05-31 06898418 frs-bus:Original frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-06-01 2023-05-31 06898418 frs-bus:Original frs-bus:LargeCompaniesRegimeForAccounts 2022-06-01 2023-05-31 06898418 frs-bus:Original frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-06-01 2023-05-31 06898418 frs-bus:Original frs-bus:SmallCompaniesRegimeForAccounts 2022-06-01 2023-05-31 06898418 frs-bus:Original frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-06-01 2023-05-31 06898418 frs-bus:Original frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-06-01 2023-05-31 06898418 frs-bus:Original frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-06-01 2023-05-31 06898418 frs-bus:Original frs-bus:OrdinaryShareClass1 2022-06-01 2023-05-31 06898418 frs-bus:Original frs-bus:OrdinaryShareClass1 2022-05-31 06898418 frs-bus:Original frs-bus:OrdinaryShareClass1 2023-05-31 06898418 frs-bus:Original frs-bus:OrdinaryShareClass2 2022-06-01 2023-05-31 06898418 frs-bus:Original frs-bus:OrdinaryShareClass2 2022-05-31 06898418 frs-bus:Original frs-bus:OrdinaryShareClass2 2023-05-31 06898418 frs-bus:Original frs-bus:OrdinaryShareClass3 2022-06-01 2023-05-31 06898418 frs-bus:Original frs-bus:OrdinaryShareClass3 2022-05-31 06898418 frs-bus:Original frs-bus:OrdinaryShareClass3 2023-05-31 06898418 frs-bus:Original frs-bus:OrdinaryShareClass4 2022-06-01 2023-05-31 06898418 frs-bus:Original frs-bus:OrdinaryShareClass4 2022-05-31 06898418 frs-bus:Original frs-bus:OrdinaryShareClass4 2023-05-31 06898418 frs-bus:Original frs-bus:OrdinaryShareClass5 2022-06-01 2023-05-31 06898418 frs-bus:Original frs-bus:OrdinaryShareClass5 2022-05-31 06898418 frs-bus:Original frs-bus:OrdinaryShareClass5 2023-05-31 06898418 frs-bus:Original frs-bus:PreferenceShareClass1 2022-06-01 2023-05-31 06898418 frs-bus:Original frs-bus:PreferenceShareClass1 2022-05-31 06898418 frs-bus:Original frs-bus:PreferenceShareClass1 2023-05-31 06898418 frs-bus:Original frs-bus:PreferenceShareClass2 2022-06-01 2023-05-31 06898418 frs-bus:Original frs-bus:PreferenceShareClass2 2022-05-31 06898418 frs-bus:Original frs-bus:PreferenceShareClass2 2023-05-31 06898418 frs-bus:Original frs-bus:PreferenceShareClass3 2022-06-01 2023-05-31 06898418 frs-bus:Original frs-bus:PreferenceShareClass3 2022-05-31 06898418 frs-bus:Original frs-bus:PreferenceShareClass3 2023-05-31 06898418 frs-bus:Original frs-bus:PreferenceShareClass4 2022-06-01 2023-05-31 06898418 frs-bus:Original frs-bus:PreferenceShareClass4 2022-05-31 06898418 frs-bus:Original frs-bus:PreferenceShareClass4 2023-05-31 06898418 frs-bus:Original frs-bus:PreferenceShareClass5 2022-06-01 2023-05-31 06898418 frs-bus:Original frs-bus:PreferenceShareClass5 2022-05-31 06898418 frs-bus:Original frs-bus:PreferenceShareClass5 2023-05-31 06898418 frs-bus:Original 1 2022-06-01 2023-05-31 06898418 frs-bus:Original 1 2023-05-31 06898418 frs-bus:Original 1 2022-06-01 2023-05-31 06898418 frs-bus:Original frs-core:LeasedAssets 2022-06-01 2023-05-31 06898418 frs-bus:Original frs-core:OwnedAssets 2022-06-01 2023-05-31 06898418 frs-bus:Original frs-core:CurrencyRisk 2022-06-01 2023-05-31 06898418 frs-bus:Original frs-core:MarketRisk 2022-06-01 2023-05-31 06898418 frs-bus:Original frs-core:InterestRateRisk 2022-06-01 2023-05-31 06898418 frs-bus:Original frs-core:DeferredTaxation 2022-06-01 2023-05-31 06898418 frs-bus:Original frs-core:DeferredTaxation 2022-05-31 06898418 frs-bus:Original frs-core:DeferredTaxation 2023-05-31 06898418 frs-bus:Original frs-core:OtherProvisionsContingentLiabilities 2022-06-01 2023-05-31 06898418 frs-bus:Original frs-core:OtherProvisionsContingentLiabilities 2022-05-31 06898418 frs-bus:Original frs-core:OtherProvisionsContingentLiabilities 2023-05-31 06898418 frs-bus:Original frs-core:ProvisionsDeferredTax 2023-05-31 06898418 frs-bus:Original frs-core:OtherDeferredTax 2023-05-31 06898418 frs-bus:Original frs-core:AcceleratedTaxDepreciationDeferredTax 2023-05-31 06898418 frs-bus:Original frs-core:TaxLossesCarry-forwardsDeferredTax 2023-05-31 06898418 frs-bus:Original frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-05-31 06898418 frs-bus:Original frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-06-01 2023-05-31 06898418 frs-bus:Original frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-05-31 06898418 frs-bus:Original frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-05-31 06898418 frs-bus:Original frs-core:Provisions 2022-06-01 2023-05-31 06898418 frs-bus:Original frs-core:Provisions 2022-05-31 06898418 frs-bus:Original frs-core:Provisions 2023-05-31 06898418 frs-bus:Original frs-core:Provisions 2022-06-01 2023-05-31 06898418 frs-bus:Original frs-core:Provisions 2022-05-31 06898418 frs-bus:Original frs-core:Provisions 2023-05-31 06898418 frs-bus:Original frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-05-31 06898418 frs-bus:Original frs-core:RevaluationInvestmentPropertyDeferredTax 2023-05-31 06898418 frs-bus:Original frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-05-31 06898418 frs-bus:Original frs-core:OtherPost-employmentBenefitsDeferredTax 2023-05-31 06898418 frs-bus:Original frs-core:Share-basedPaymentsDeferredTax 2023-05-31 06898418 frs-bus:Original frs-core:TaxCreditsDeferredTax 2023-05-31 06898418 frs-bus:Original frs-core:CostValuation 2022-05-31 06898418 frs-bus:Original frs-core:AdditionsToInvestments 2023-05-31 06898418 frs-bus:Original frs-core:DisposalsRepaymentsInvestments 2023-05-31 06898418 frs-bus:Original frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-05-31 06898418 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-05-31 06898418 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-05-31 06898418 frs-bus:Original frs-core:OtherIncreaseDecreaseInInvestments 2023-05-31 06898418 frs-bus:Original frs-core:CostValuation 2023-05-31 06898418 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments 2022-05-31 06898418 frs-bus:Original frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-05-31 06898418 frs-bus:Original frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-05-31 06898418 frs-bus:Original frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-05-31 06898418 frs-bus:Original frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-05-31 06898418 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-05-31 06898418 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-05-31 06898418 frs-bus:Original frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-05-31 06898418 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments 2023-05-31 06898418 frs-bus:Original frs-core:ListedExchangeTraded 2023-05-31 06898418 frs-bus:Original frs-core:ListedExchangeTraded 2022-05-31 06898418 frs-bus:Original frs-core:CostValuation frs-core:ListedExchangeTraded 2022-05-31 06898418 frs-bus:Original frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-05-31 06898418 frs-bus:Original frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-05-31 06898418 frs-bus:Original frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-05-31 06898418 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-05-31 06898418 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-05-31 06898418 frs-bus:Original frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-05-31 06898418 frs-bus:Original frs-core:CostValuation frs-core:ListedExchangeTraded 2023-05-31 06898418 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-05-31 06898418 frs-bus:Original frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-05-31 06898418 frs-bus:Original frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-05-31 06898418 frs-bus:Original frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-05-31 06898418 frs-bus:Original frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-05-31 06898418 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-05-31 06898418 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-05-31 06898418 frs-bus:Original frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-05-31 06898418 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-05-31 06898418 frs-bus:Original frs-core:UnlistedNon-exchangeTraded 2023-05-31 06898418 frs-bus:Original frs-core:UnlistedNon-exchangeTraded 2022-05-31 06898418 frs-bus:Original frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-05-31 06898418 frs-bus:Original frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-31 06898418 frs-bus:Original frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-31 06898418 frs-bus:Original frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-31 06898418 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-31 06898418 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-31 06898418 frs-bus:Original frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-31 06898418 frs-bus:Original frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-05-31 06898418 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 06898418 frs-bus:Original frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-31 06898418 frs-bus:Original frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-31 06898418 frs-bus:Original frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-31 06898418 frs-bus:Original frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-31 06898418 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-05-31 06898418 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-31 06898418 frs-bus:Original frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-31 06898418 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-31 06898418 frs-bus:Original dpl-frs:CostSales 2022-06-01 2023-05-31 06898418 frs-bus:Original dpl-frs:CostSales 2022-05-31 06898418 frs-bus:Original dpl-frs:CostSales 2023-05-31 06898418 frs-bus:Original dpl-frs:DistributionCosts 2022-06-01 2023-05-31 06898418 frs-bus:Original dpl-frs:AdministrativeExpenses 2022-06-01 2023-05-31 06898418 frs-bus:Original frs-bus:Director1 2022-06-01 2023-05-31 06898418 frs-bus:Original frs-bus:Director1 2022-05-31 06898418 frs-bus:Original frs-bus:Director1 2023-05-31 06898418 frs-bus:Original 1 2022-06-01 2023-05-31 06898418 frs-bus:Original frs-core:CurrentFinancialInstruments 1 2023-05-31 06898418 frs-bus:Original frs-core:Non-currentFinancialInstruments 1 2023-05-31 06898418 frs-bus:Original 2 2022-06-01 2023-05-31 06898418 frs-bus:Original frs-core:CurrentFinancialInstruments 2 2023-05-31 06898418 frs-bus:Original frs-core:Non-currentFinancialInstruments 2 2023-05-31 06898418 frs-bus:Original 3 2022-06-01 2023-05-31 06898418 frs-bus:Original frs-core:CurrentFinancialInstruments 3 2023-05-31 06898418 frs-bus:Original frs-core:Non-currentFinancialInstruments 3 2023-05-31 06898418 frs-bus:Original 4 2022-06-01 2023-05-31 06898418 frs-bus:Original frs-core:CurrentFinancialInstruments 4 2023-05-31 06898418 frs-bus:Original frs-core:Non-currentFinancialInstruments 4 2023-05-31 06898418 frs-bus:Original 5 2022-06-01 2023-05-31 06898418 frs-bus:Original frs-core:CurrentFinancialInstruments 5 2023-05-31 06898418 frs-bus:Original frs-core:Non-currentFinancialInstruments 5 2023-05-31 06898418 frs-bus:Original 6 2022-06-01 2023-05-31 06898418 frs-bus:Original frs-core:CurrentFinancialInstruments 6 2023-05-31 06898418 frs-bus:Original frs-core:Non-currentFinancialInstruments 6 2023-05-31 06898418 frs-bus:Original 7 2022-06-01 2023-05-31 06898418 frs-bus:Original frs-core:CurrentFinancialInstruments 7 2023-05-31 06898418 frs-bus:Original frs-core:Non-currentFinancialInstruments 7 2023-05-31 06898418 frs-bus:Original 8 2022-06-01 2023-05-31 06898418 frs-bus:Original frs-core:CurrentFinancialInstruments 8 2023-05-31 06898418 frs-bus:Original frs-core:Non-currentFinancialInstruments 8 2023-05-31 06898418 frs-bus:Original 9 2022-06-01 2023-05-31 06898418 frs-bus:Original frs-core:CurrentFinancialInstruments 9 2023-05-31 06898418 frs-bus:Original frs-core:Non-currentFinancialInstruments 9 2023-05-31 06898418 frs-bus:Original 10 2022-06-01 2023-05-31 06898418 frs-bus:Original frs-core:CurrentFinancialInstruments 10 2023-05-31 06898418 frs-bus:Original frs-core:Non-currentFinancialInstruments 10 2023-05-31 06898418 frs-bus:Original 11 2022-06-01 2023-05-31 06898418 frs-bus:Original frs-core:CurrentFinancialInstruments 11 2023-05-31 06898418 frs-bus:Original frs-core:Non-currentFinancialInstruments 11 2023-05-31 06898418 frs-bus:Original 12 2022-06-01 2023-05-31 06898418 frs-bus:Original frs-core:CurrentFinancialInstruments 12 2023-05-31 06898418 frs-bus:Original frs-core:Non-currentFinancialInstruments 12 2023-05-31 06898418 frs-bus:Original 13 2022-06-01 2023-05-31 06898418 frs-bus:Original frs-core:CurrentFinancialInstruments 13 2023-05-31 06898418 frs-bus:Original frs-core:Non-currentFinancialInstruments 13 2023-05-31 06898418 frs-bus:Original 14 2022-06-01 2023-05-31 06898418 frs-bus:Original frs-core:CurrentFinancialInstruments 14 2023-05-31 06898418 frs-bus:Original frs-core:Non-currentFinancialInstruments 14 2023-05-31 06898418 frs-bus:Original 15 2022-06-01 2023-05-31 06898418 frs-bus:Original frs-core:CurrentFinancialInstruments 15 2023-05-31 06898418 frs-bus:Original frs-core:Non-currentFinancialInstruments 15 2023-05-31 06898418 frs-bus:Original 16 2022-06-01 2023-05-31 06898418 frs-bus:Original frs-core:CurrentFinancialInstruments 16 2023-05-31 06898418 frs-bus:Original frs-core:Non-currentFinancialInstruments 16 2023-05-31 06898418 frs-bus:Original 17 2022-06-01 2023-05-31 06898418 frs-bus:Original frs-core:CurrentFinancialInstruments 17 2023-05-31 06898418 frs-bus:Original frs-core:Non-currentFinancialInstruments 17 2023-05-31 06898418 frs-bus:Original 18 2022-06-01 2023-05-31 06898418 frs-bus:Original frs-core:CurrentFinancialInstruments 18 2023-05-31 06898418 frs-bus:Original frs-core:Non-currentFinancialInstruments 18 2023-05-31 06898418 frs-bus:Original 19 2022-06-01 2023-05-31 06898418 frs-bus:Original frs-core:CurrentFinancialInstruments 19 2023-05-31 06898418 frs-bus:Original frs-core:Non-currentFinancialInstruments 19 2023-05-31 06898418 frs-bus:Original 20 2022-06-01 2023-05-31 06898418 frs-bus:Original frs-core:CurrentFinancialInstruments 20 2023-05-31 06898418 frs-bus:Original frs-core:Non-currentFinancialInstruments 20 2023-05-31 06898418 frs-bus:Original dpl-frs:Item1 2022-06-01 2023-05-31 06898418 frs-bus:Original dpl-frs:Item1 2022-05-31 06898418 frs-bus:Original dpl-frs:Item1 2023-05-31 06898418 frs-bus:Original dpl-frs:CostSales dpl-frs:Item1 2022-06-01 2023-05-31 06898418 frs-bus:Original dpl-frs:CostSales dpl-frs:Item1 2022-05-31 06898418 frs-bus:Original dpl-frs:CostSales dpl-frs:Item1 2023-05-31 06898418 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item1 2022-06-01 2023-05-31 06898418 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-06-01 2023-05-31 06898418 frs-bus:Original dpl-frs:Item2 2022-06-01 2023-05-31 06898418 frs-bus:Original dpl-frs:Item2 2022-05-31 06898418 frs-bus:Original dpl-frs:Item2 2023-05-31 06898418 frs-bus:Original dpl-frs:CostSales dpl-frs:Item2 2022-06-01 2023-05-31 06898418 frs-bus:Original dpl-frs:CostSales dpl-frs:Item2 2022-05-31 06898418 frs-bus:Original dpl-frs:CostSales dpl-frs:Item2 2023-05-31 06898418 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item2 2022-06-01 2023-05-31 06898418 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-06-01 2023-05-31 06898418 frs-bus:Original dpl-frs:Item3 2022-06-01 2023-05-31 06898418 frs-bus:Original dpl-frs:Item3 2022-05-31 06898418 frs-bus:Original dpl-frs:Item3 2023-05-31 06898418 frs-bus:Original dpl-frs:CostSales dpl-frs:Item3 2022-06-01 2023-05-31 06898418 frs-bus:Original dpl-frs:CostSales dpl-frs:Item3 2022-05-31 06898418 frs-bus:Original dpl-frs:CostSales dpl-frs:Item3 2023-05-31 06898418 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item3 2022-06-01 2023-05-31 06898418 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-06-01 2023-05-31 06898418 frs-bus:Original dpl-frs:Item4 2022-06-01 2023-05-31 06898418 frs-bus:Original dpl-frs:Item4 2022-05-31 06898418 frs-bus:Original dpl-frs:Item4 2023-05-31 06898418 frs-bus:Original dpl-frs:CostSales dpl-frs:Item4 2022-06-01 2023-05-31 06898418 frs-bus:Original dpl-frs:CostSales dpl-frs:Item4 2022-05-31 06898418 frs-bus:Original dpl-frs:CostSales dpl-frs:Item4 2023-05-31 06898418 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item4 2022-06-01 2023-05-31 06898418 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-06-01 2023-05-31 06898418 frs-bus:Original dpl-frs:Item5 2022-06-01 2023-05-31 06898418 frs-bus:Original dpl-frs:Item5 2022-05-31 06898418 frs-bus:Original dpl-frs:Item5 2023-05-31 06898418 frs-bus:Original dpl-frs:CostSales dpl-frs:Item5 2022-06-01 2023-05-31 06898418 frs-bus:Original dpl-frs:CostSales dpl-frs:Item5 2022-05-31 06898418 frs-bus:Original dpl-frs:CostSales dpl-frs:Item5 2023-05-31 06898418 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item5 2022-06-01 2023-05-31 06898418 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-06-01 2023-05-31 06898418 frs-bus:Original dpl-frs:Item6 2022-06-01 2023-05-31 06898418 frs-bus:Original dpl-frs:Item6 2022-05-31 06898418 frs-bus:Original dpl-frs:Item6 2023-05-31 06898418 frs-bus:Original dpl-frs:CostSales dpl-frs:Item6 2022-06-01 2023-05-31 06898418 frs-bus:Original dpl-frs:CostSales dpl-frs:Item6 2022-05-31 06898418 frs-bus:Original dpl-frs:CostSales dpl-frs:Item6 2023-05-31 06898418 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item6 2022-06-01 2023-05-31 06898418 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-06-01 2023-05-31 06898418 frs-bus:Original dpl-frs:Item7 2022-06-01 2023-05-31 06898418 frs-bus:Original dpl-frs:Item7 2022-05-31 06898418 frs-bus:Original dpl-frs:Item7 2023-05-31 06898418 frs-bus:Original dpl-frs:CostSales dpl-frs:Item7 2022-06-01 2023-05-31 06898418 frs-bus:Original dpl-frs:CostSales dpl-frs:Item7 2022-05-31 06898418 frs-bus:Original dpl-frs:CostSales dpl-frs:Item7 2023-05-31 06898418 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item7 2022-06-01 2023-05-31 06898418 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-06-01 2023-05-31 06898418 frs-bus:Original dpl-frs:Item8 2022-06-01 2023-05-31 06898418 frs-bus:Original dpl-frs:Item8 2022-05-31 06898418 frs-bus:Original dpl-frs:Item8 2023-05-31 06898418 frs-bus:Original dpl-frs:CostSales dpl-frs:Item8 2022-06-01 2023-05-31 06898418 frs-bus:Original dpl-frs:CostSales dpl-frs:Item8 2022-05-31 06898418 frs-bus:Original dpl-frs:CostSales dpl-frs:Item8 2023-05-31 06898418 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item8 2022-06-01 2023-05-31 06898418 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-06-01 2023-05-31 06898418 frs-bus:Original dpl-frs:Item9 2022-06-01 2023-05-31 06898418 frs-bus:Original dpl-frs:Item9 2022-05-31 06898418 frs-bus:Original dpl-frs:Item9 2023-05-31 06898418 frs-bus:Original dpl-frs:CostSales dpl-frs:Item9 2022-06-01 2023-05-31 06898418 frs-bus:Original dpl-frs:CostSales dpl-frs:Item9 2022-05-31 06898418 frs-bus:Original dpl-frs:CostSales dpl-frs:Item9 2023-05-31 06898418 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item9 2022-06-01 2023-05-31 06898418 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-06-01 2023-05-31 06898418 frs-bus:Original dpl-frs:Item10 2022-06-01 2023-05-31 06898418 frs-bus:Original dpl-frs:Item10 2022-05-31 06898418 frs-bus:Original dpl-frs:Item10 2023-05-31 06898418 frs-bus:Original dpl-frs:CostSales dpl-frs:Item10 2022-06-01 2023-05-31 06898418 frs-bus:Original dpl-frs:CostSales dpl-frs:Item10 2022-05-31 06898418 frs-bus:Original dpl-frs:CostSales dpl-frs:Item10 2023-05-31 06898418 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item10 2022-06-01 2023-05-31 06898418 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-06-01 2023-05-31 06898418 frs-bus:Original dpl-frs:Item11 2022-06-01 2023-05-31 06898418 frs-bus:Original dpl-frs:Item11 2022-05-31 06898418 frs-bus:Original dpl-frs:Item11 2023-05-31 06898418 frs-bus:Original dpl-frs:CostSales dpl-frs:Item11 2022-06-01 2023-05-31 06898418 frs-bus:Original dpl-frs:CostSales dpl-frs:Item11 2022-05-31 06898418 frs-bus:Original dpl-frs:CostSales dpl-frs:Item11 2023-05-31 06898418 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item11 2022-06-01 2023-05-31 06898418 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-06-01 2023-05-31 06898418 frs-bus:Original dpl-frs:Item12 2022-06-01 2023-05-31 06898418 frs-bus:Original dpl-frs:Item12 2022-05-31 06898418 frs-bus:Original dpl-frs:Item12 2023-05-31 06898418 frs-bus:Original dpl-frs:CostSales dpl-frs:Item12 2022-06-01 2023-05-31 06898418 frs-bus:Original dpl-frs:CostSales dpl-frs:Item12 2022-05-31 06898418 frs-bus:Original dpl-frs:CostSales dpl-frs:Item12 2023-05-31 06898418 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item12 2022-06-01 2023-05-31 06898418 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-06-01 2023-05-31 06898418 frs-bus:Original 1 2022-06-01 2023-05-31 06898418 frs-bus:Original frs-countries:EnglandWales 2022-06-01 2023-05-31 06898418 frs-bus:Original frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-05-31 06898418 frs-bus:Original frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-05-31 06898418 frs-bus:Original frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-05-31 06898418 frs-bus:Original frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-06-01 2022-05-31 06898418 frs-bus:Original frs-core:AllSubsidiaries 2021-06-01 2022-05-31 06898418 frs-bus:Original frs-core:KeyManagementPersonnel 2021-06-01 2022-05-31 06898418 frs-bus:Original frs-core:EntitiesControlledByKeyManagementPersonnel 2021-06-01 2022-05-31 06898418 frs-bus:Original frs-core:OtherRelatedParties 2021-06-01 2022-05-31 06898418 2021-05-31 06898418 2022-05-31 06898418 2021-06-01 2022-05-31 06898418 frs-bus:Original frs-core:CurrentFinancialInstruments 2022-05-31 06898418 frs-bus:Original frs-core:CurrentFinancialInstruments 2021-06-01 2022-05-31 06898418 frs-bus:Original frs-core:Non-currentFinancialInstruments 2022-05-31 06898418 frs-bus:Original frs-core:Non-currentFinancialInstruments 2021-06-01 2022-05-31 06898418 frs-bus:Original frs-core:CurrentFinancialInstruments 2021-06-01 2022-05-31 06898418 frs-bus:Original frs-core:CurrentFinancialInstruments 2022-05-31 06898418 frs-bus:Original frs-core:AfterOneYear 2021-06-01 2022-05-31 06898418 frs-bus:Original frs-core:BetweenOneFiveYears 2021-06-01 2022-05-31 06898418 frs-bus:Original frs-core:BetweenOneFiveYears 2022-05-31 06898418 frs-bus:Original frs-core:ComputerEquipment 2022-05-31 06898418 frs-bus:Original frs-core:ComputerEquipment 2021-06-01 2022-05-31 06898418 frs-bus:Original frs-core:ComputerEquipment 2021-05-31 06898418 frs-bus:Original frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-05-31 06898418 frs-bus:Original frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-06-01 2022-05-31 06898418 frs-bus:Original frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-05-31 06898418 frs-bus:Original frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-05-31 06898418 frs-bus:Original frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-06-01 2022-05-31 06898418 frs-bus:Original frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-05-31 06898418 frs-bus:Original frs-core:FurnitureFittings 2022-05-31 06898418 frs-bus:Original frs-core:FurnitureFittings 2021-06-01 2022-05-31 06898418 frs-bus:Original frs-core:FurnitureFittings 2021-05-31 06898418 frs-bus:Original frs-core:NetGoodwill 2022-05-31 06898418 frs-bus:Original frs-core:NetGoodwill 2021-06-01 2022-05-31 06898418 frs-bus:Original frs-core:NetGoodwill 2021-05-31 06898418 frs-bus:Original frs-core:InvestmentPropertyIncludedWithinPPE 2022-05-31 06898418 frs-bus:Original frs-core:InvestmentPropertyIncludedWithinPPE 2021-06-01 2022-05-31 06898418 frs-bus:Original frs-core:InvestmentPropertyIncludedWithinPPE 2021-05-31 06898418 frs-bus:Original frs-core:LandBuildings 2022-05-31 06898418 frs-bus:Original frs-core:LandBuildings 2021-06-01 2022-05-31 06898418 frs-bus:Original frs-core:LandBuildings 2021-05-31 06898418 frs-bus:Original frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-05-31 06898418 frs-bus:Original frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-06-01 2022-05-31 06898418 frs-bus:Original frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-05-31 06898418 frs-bus:Original frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-05-31 06898418 frs-bus:Original frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-06-01 2022-05-31 06898418 frs-bus:Original frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-05-31 06898418 frs-bus:Original frs-core:MoreThanFiveYears 2021-06-01 2022-05-31 06898418 frs-bus:Original frs-core:MoreThanFiveYears 2022-05-31 06898418 frs-bus:Original frs-core:MotorVehicles 2022-05-31 06898418 frs-bus:Original frs-core:MotorVehicles 2021-06-01 2022-05-31 06898418 frs-bus:Original frs-core:MotorVehicles 2021-05-31 06898418 frs-bus:Original frs-core:OtherResidualIntangibleAssets 2022-05-31 06898418 frs-bus:Original frs-core:OtherResidualIntangibleAssets 2021-06-01 2022-05-31 06898418 frs-bus:Original frs-core:OtherResidualIntangibleAssets 2021-05-31 06898418 frs-bus:Original frs-core:PlantMachinery 2022-05-31 06898418 frs-bus:Original frs-core:PlantMachinery 2021-06-01 2022-05-31 06898418 frs-bus:Original frs-core:PlantMachinery 2021-05-31 06898418 frs-bus:Original frs-core:Secured 2022-05-31 06898418 frs-bus:Original frs-core:Unsecured 2022-05-31 06898418 frs-bus:Original frs-core:WithinOneYear 2021-06-01 2022-05-31 06898418 frs-bus:Original frs-core:WithinOneYear 2022-05-31 06898418 frs-bus:Original frs-core:CapitalRedemptionReserve 2021-06-01 2022-05-31 06898418 frs-bus:Original frs-core:CapitalRedemptionReserve 2021-05-31 06898418 frs-bus:Original frs-core:CapitalRedemptionReserve 2022-05-31 06898418 frs-bus:Original frs-core:OtherReservesSubtotal 2021-06-01 2022-05-31 06898418 frs-bus:Original frs-core:OtherReservesSubtotal 2021-05-31 06898418 frs-bus:Original frs-core:OtherReservesSubtotal 2022-05-31 06898418 frs-bus:Original frs-core:RevaluationReserve 2021-06-01 2022-05-31 06898418 frs-bus:Original frs-core:RevaluationReserve 2021-05-31 06898418 frs-bus:Original frs-core:RevaluationReserve 2022-05-31 06898418 frs-bus:Original frs-core:SharePremium 2021-06-01 2022-05-31 06898418 frs-bus:Original frs-core:SharePremium 2021-05-31 06898418 frs-bus:Original frs-core:SharePremium 2022-05-31 06898418 frs-bus:Original frs-core:ShareCapital 2021-06-01 2022-05-31 06898418 frs-bus:Original frs-core:ShareCapital 2021-05-31 06898418 frs-bus:Original frs-core:ShareCapital 2022-05-31 06898418 frs-bus:Original frs-core:RetainedEarningsAccumulatedLosses 2021-06-01 2022-05-31 06898418 frs-bus:Original frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-05-31 06898418 frs-bus:Original frs-core:RetainedEarningsAccumulatedLosses 2022-05-31 06898418 frs-bus:Original frs-core:RetainedEarningsAccumulatedLosses 2021-05-31 06898418 frs-bus:Original frs-core:RetainedEarningsAccumulatedLosses 2022-05-31 06898418 frs-bus:Original frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-05-31 06898418 frs-bus:Original frs-countries:UnitedKingdom 2021-06-01 2022-05-31 06898418 frs-bus:Original frs-countries:Europe 2021-06-01 2022-05-31 06898418 frs-bus:Original frs-countries:NorthAmerica 2021-06-01 2022-05-31 06898418 frs-bus:Original frs-countries:SouthAmerica 2021-06-01 2022-05-31 06898418 frs-bus:Original frs-countries:Asia 2021-06-01 2022-05-31 06898418 frs-bus:Original frs-countries:RestWorldOutsideUK 2021-06-01 2022-05-31 06898418 frs-bus:Original frs-bus:HighestPaidDirector 2021-06-01 2022-05-31 06898418 frs-bus:Original frs-bus:PrivateLimitedCompanyLtd 2021-06-01 2022-05-31 06898418 frs-bus:Original frs-bus:CompanyLimitedByGuarantee 2021-06-01 2022-05-31 06898418 frs-bus:Original frs-bus:LimitedLiabilityPartnershipLLP 2021-06-01 2022-05-31 06898418 frs-bus:Original frs-bus:LimitedLiabilityPartnershipsSORP 2021-06-01 2022-05-31 06898418 frs-bus:Original frs-bus:FullAccounts 2021-06-01 2022-05-31 06898418 frs-bus:Original frs-bus:FilletedAccounts 2021-06-01 2022-05-31 06898418 frs-bus:Original frs-bus:AbridgedAccounts 2021-06-01 2022-05-31 06898418 frs-bus:Original frs-bus:FRS102 2021-06-01 2022-05-31 06898418 frs-bus:Original frs-bus:MediumEntities 2021-06-01 2022-05-31 06898418 frs-bus:Original frs-bus:SmallEntities 2021-06-01 2022-05-31 06898418 frs-bus:Original frs-bus:EntityHasNeverTraded 2021-06-01 2022-05-31 06898418 frs-bus:Original frs-bus:EntityNoLongerTradingButTradedInPast 2021-06-01 2022-05-31 06898418 frs-bus:Original frs-bus:Audited 2021-06-01 2022-05-31 06898418 frs-bus:Original frs-bus:AuditExempt-NoAccountantsReport 2021-06-01 2022-05-31 06898418 frs-bus:Original frs-bus:AuditExemptWithAccountantsReport 2021-06-01 2022-05-31 06898418 frs-bus:Original frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-06-01 2022-05-31 06898418 frs-bus:Original frs-bus:LargeCompaniesRegimeForAccounts 2021-06-01 2022-05-31 06898418 frs-bus:Original frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-06-01 2022-05-31 06898418 frs-bus:Original frs-bus:SmallCompaniesRegimeForAccounts 2021-06-01 2022-05-31 06898418 frs-bus:Original frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-06-01 2022-05-31 06898418 frs-bus:Original frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-06-01 2022-05-31 06898418 frs-bus:Original frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-06-01 2022-05-31 06898418 frs-bus:Original frs-bus:OrdinaryShareClass1 2021-06-01 2022-05-31 06898418 frs-bus:Original frs-bus:OrdinaryShareClass1 2021-05-31 06898418 frs-bus:Original frs-bus:OrdinaryShareClass1 2022-05-31 06898418 frs-bus:Original frs-bus:OrdinaryShareClass2 2021-06-01 2022-05-31 06898418 frs-bus:Original frs-bus:OrdinaryShareClass2 2021-05-31 06898418 frs-bus:Original frs-bus:OrdinaryShareClass2 2022-05-31 06898418 frs-bus:Original frs-bus:OrdinaryShareClass3 2021-06-01 2022-05-31 06898418 frs-bus:Original frs-bus:OrdinaryShareClass3 2021-05-31 06898418 frs-bus:Original frs-bus:OrdinaryShareClass3 2022-05-31 06898418 frs-bus:Original frs-bus:OrdinaryShareClass4 2021-06-01 2022-05-31 06898418 frs-bus:Original frs-bus:OrdinaryShareClass4 2021-05-31 06898418 frs-bus:Original frs-bus:OrdinaryShareClass4 2022-05-31 06898418 frs-bus:Original frs-bus:OrdinaryShareClass5 2021-06-01 2022-05-31 06898418 frs-bus:Original frs-bus:OrdinaryShareClass5 2021-05-31 06898418 frs-bus:Original frs-bus:OrdinaryShareClass5 2022-05-31 06898418 frs-bus:Original frs-bus:PreferenceShareClass1 2021-06-01 2022-05-31 06898418 frs-bus:Original frs-bus:PreferenceShareClass1 2021-05-31 06898418 frs-bus:Original frs-bus:PreferenceShareClass1 2022-05-31 06898418 frs-bus:Original frs-bus:PreferenceShareClass2 2021-06-01 2022-05-31 06898418 frs-bus:Original frs-bus:PreferenceShareClass2 2021-05-31 06898418 frs-bus:Original frs-bus:PreferenceShareClass2 2022-05-31 06898418 frs-bus:Original frs-bus:PreferenceShareClass3 2021-06-01 2022-05-31 06898418 frs-bus:Original frs-bus:PreferenceShareClass3 2021-05-31 06898418 frs-bus:Original frs-bus:PreferenceShareClass3 2022-05-31 06898418 frs-bus:Original frs-bus:PreferenceShareClass4 2021-06-01 2022-05-31 06898418 frs-bus:Original frs-bus:PreferenceShareClass4 2021-05-31 06898418 frs-bus:Original frs-bus:PreferenceShareClass4 2022-05-31 06898418 frs-bus:Original frs-bus:PreferenceShareClass5 2021-06-01 2022-05-31 06898418 frs-bus:Original frs-bus:PreferenceShareClass5 2021-05-31 06898418 frs-bus:Original frs-bus:PreferenceShareClass5 2022-05-31 06898418 frs-bus:Original 1 2021-06-01 2022-05-31 06898418 frs-bus:Original 1 2022-05-31 06898418 frs-bus:Original 1 2021-06-01 2022-05-31 06898418 frs-bus:Original frs-core:LeasedAssets 2021-06-01 2022-05-31 06898418 frs-bus:Original frs-core:OwnedAssets 2021-06-01 2022-05-31 06898418 frs-bus:Original frs-core:CurrencyRisk 2021-06-01 2022-05-31 06898418 frs-bus:Original frs-core:MarketRisk 2021-06-01 2022-05-31 06898418 frs-bus:Original frs-core:InterestRateRisk 2021-06-01 2022-05-31 06898418 frs-bus:Original frs-core:DeferredTaxation 2021-06-01 2022-05-31 06898418 frs-bus:Original frs-core:DeferredTaxation 2021-05-31 06898418 frs-bus:Original frs-core:DeferredTaxation 2022-05-31 06898418 frs-bus:Original frs-core:OtherProvisionsContingentLiabilities 2021-06-01 2022-05-31 06898418 frs-bus:Original frs-core:OtherProvisionsContingentLiabilities 2021-05-31 06898418 frs-bus:Original frs-core:OtherProvisionsContingentLiabilities 2022-05-31 06898418 frs-bus:Original frs-core:ProvisionsDeferredTax 2022-05-31 06898418 frs-bus:Original frs-core:OtherDeferredTax 2022-05-31 06898418 frs-bus:Original frs-core:AcceleratedTaxDepreciationDeferredTax 2022-05-31 06898418 frs-bus:Original frs-core:TaxLossesCarry-forwardsDeferredTax 2022-05-31 06898418 frs-bus:Original frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-05-31 06898418 frs-bus:Original frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-06-01 2022-05-31 06898418 frs-bus:Original frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-05-31 06898418 frs-bus:Original frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-05-31 06898418 frs-bus:Original frs-core:Provisions 2021-06-01 2022-05-31 06898418 frs-bus:Original frs-core:Provisions 2021-05-31 06898418 frs-bus:Original frs-core:Provisions 2022-05-31 06898418 frs-bus:Original frs-core:Provisions 2021-06-01 2022-05-31 06898418 frs-bus:Original frs-core:Provisions 2021-05-31 06898418 frs-bus:Original frs-core:Provisions 2022-05-31 06898418 frs-bus:Original frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-05-31 06898418 frs-bus:Original frs-core:RevaluationInvestmentPropertyDeferredTax 2022-05-31 06898418 frs-bus:Original frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-05-31 06898418 frs-bus:Original frs-core:OtherPost-employmentBenefitsDeferredTax 2022-05-31 06898418 frs-bus:Original frs-core:Share-basedPaymentsDeferredTax 2022-05-31 06898418 frs-bus:Original frs-core:TaxCreditsDeferredTax 2022-05-31 06898418 frs-bus:Original frs-core:CostValuation 2021-05-31 06898418 frs-bus:Original frs-core:AdditionsToInvestments 2022-05-31 06898418 frs-bus:Original frs-core:DisposalsRepaymentsInvestments 2022-05-31 06898418 frs-bus:Original frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-05-31 06898418 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-05-31 06898418 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-05-31 06898418 frs-bus:Original frs-core:OtherIncreaseDecreaseInInvestments 2022-05-31 06898418 frs-bus:Original frs-core:CostValuation 2022-05-31 06898418 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments 2021-05-31 06898418 frs-bus:Original frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-05-31 06898418 frs-bus:Original frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-05-31 06898418 frs-bus:Original frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-05-31 06898418 frs-bus:Original frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-05-31 06898418 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-05-31 06898418 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-05-31 06898418 frs-bus:Original frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-05-31 06898418 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments 2022-05-31 06898418 frs-bus:Original frs-core:ListedExchangeTraded 2022-05-31 06898418 frs-bus:Original frs-core:ListedExchangeTraded 2021-05-31 06898418 frs-bus:Original frs-core:CostValuation frs-core:ListedExchangeTraded 2021-05-31 06898418 frs-bus:Original frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-05-31 06898418 frs-bus:Original frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-05-31 06898418 frs-bus:Original frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-05-31 06898418 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-05-31 06898418 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-05-31 06898418 frs-bus:Original frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-05-31 06898418 frs-bus:Original frs-core:CostValuation frs-core:ListedExchangeTraded 2022-05-31 06898418 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-05-31 06898418 frs-bus:Original frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-05-31 06898418 frs-bus:Original frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-05-31 06898418 frs-bus:Original frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-05-31 06898418 frs-bus:Original frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-05-31 06898418 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-05-31 06898418 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-05-31 06898418 frs-bus:Original frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-05-31 06898418 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-05-31 06898418 frs-bus:Original frs-core:UnlistedNon-exchangeTraded 2022-05-31 06898418 frs-bus:Original frs-core:UnlistedNon-exchangeTraded 2021-05-31 06898418 frs-bus:Original frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-05-31 06898418 frs-bus:Original frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 06898418 frs-bus:Original frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 06898418 frs-bus:Original frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 06898418 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 06898418 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 06898418 frs-bus:Original frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 06898418 frs-bus:Original frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-05-31 06898418 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-05-31 06898418 frs-bus:Original frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 06898418 frs-bus:Original frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 06898418 frs-bus:Original frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 06898418 frs-bus:Original frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 06898418 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-05-31 06898418 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 06898418 frs-bus:Original frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 06898418 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 06898418 frs-bus:Original dpl-frs:CostSales 2021-06-01 2022-05-31 06898418 frs-bus:Original dpl-frs:CostSales 2021-05-31 06898418 frs-bus:Original dpl-frs:CostSales 2022-05-31 06898418 frs-bus:Original dpl-frs:DistributionCosts 2021-06-01 2022-05-31 06898418 frs-bus:Original dpl-frs:AdministrativeExpenses 2021-06-01 2022-05-31 06898418 frs-bus:Original frs-bus:Director1 2021-06-01 2022-05-31 06898418 frs-bus:Original frs-bus:Director1 2021-05-31 06898418 frs-bus:Original frs-bus:Director1 2022-05-31 06898418 frs-bus:Original 1 2021-06-01 2022-05-31 06898418 frs-bus:Original frs-core:CurrentFinancialInstruments 1 2022-05-31 06898418 frs-bus:Original frs-core:Non-currentFinancialInstruments 1 2022-05-31 06898418 frs-bus:Original 2 2021-06-01 2022-05-31 06898418 frs-bus:Original frs-core:CurrentFinancialInstruments 2 2022-05-31 06898418 frs-bus:Original frs-core:Non-currentFinancialInstruments 2 2022-05-31 06898418 frs-bus:Original 3 2021-06-01 2022-05-31 06898418 frs-bus:Original frs-core:CurrentFinancialInstruments 3 2022-05-31 06898418 frs-bus:Original frs-core:Non-currentFinancialInstruments 3 2022-05-31 06898418 frs-bus:Original 4 2021-06-01 2022-05-31 06898418 frs-bus:Original frs-core:CurrentFinancialInstruments 4 2022-05-31 06898418 frs-bus:Original frs-core:Non-currentFinancialInstruments 4 2022-05-31 06898418 frs-bus:Original 5 2021-06-01 2022-05-31 06898418 frs-bus:Original frs-core:CurrentFinancialInstruments 5 2022-05-31 06898418 frs-bus:Original frs-core:Non-currentFinancialInstruments 5 2022-05-31 06898418 frs-bus:Original 6 2021-06-01 2022-05-31 06898418 frs-bus:Original frs-core:CurrentFinancialInstruments 6 2022-05-31 06898418 frs-bus:Original frs-core:Non-currentFinancialInstruments 6 2022-05-31 06898418 frs-bus:Original 7 2021-06-01 2022-05-31 06898418 frs-bus:Original frs-core:CurrentFinancialInstruments 7 2022-05-31 06898418 frs-bus:Original frs-core:Non-currentFinancialInstruments 7 2022-05-31 06898418 frs-bus:Original 8 2021-06-01 2022-05-31 06898418 frs-bus:Original frs-core:CurrentFinancialInstruments 8 2022-05-31 06898418 frs-bus:Original frs-core:Non-currentFinancialInstruments 8 2022-05-31 06898418 frs-bus:Original 9 2021-06-01 2022-05-31 06898418 frs-bus:Original frs-core:CurrentFinancialInstruments 9 2022-05-31 06898418 frs-bus:Original frs-core:Non-currentFinancialInstruments 9 2022-05-31 06898418 frs-bus:Original 10 2021-06-01 2022-05-31 06898418 frs-bus:Original frs-core:CurrentFinancialInstruments 10 2022-05-31 06898418 frs-bus:Original frs-core:Non-currentFinancialInstruments 10 2022-05-31 06898418 frs-bus:Original 11 2021-06-01 2022-05-31 06898418 frs-bus:Original frs-core:CurrentFinancialInstruments 11 2022-05-31 06898418 frs-bus:Original frs-core:Non-currentFinancialInstruments 11 2022-05-31 06898418 frs-bus:Original 12 2021-06-01 2022-05-31 06898418 frs-bus:Original frs-core:CurrentFinancialInstruments 12 2022-05-31 06898418 frs-bus:Original frs-core:Non-currentFinancialInstruments 12 2022-05-31 06898418 frs-bus:Original 13 2021-06-01 2022-05-31 06898418 frs-bus:Original frs-core:CurrentFinancialInstruments 13 2022-05-31 06898418 frs-bus:Original frs-core:Non-currentFinancialInstruments 13 2022-05-31 06898418 frs-bus:Original 14 2021-06-01 2022-05-31 06898418 frs-bus:Original frs-core:CurrentFinancialInstruments 14 2022-05-31 06898418 frs-bus:Original frs-core:Non-currentFinancialInstruments 14 2022-05-31 06898418 frs-bus:Original 15 2021-06-01 2022-05-31 06898418 frs-bus:Original frs-core:CurrentFinancialInstruments 15 2022-05-31 06898418 frs-bus:Original frs-core:Non-currentFinancialInstruments 15 2022-05-31 06898418 frs-bus:Original 16 2021-06-01 2022-05-31 06898418 frs-bus:Original frs-core:CurrentFinancialInstruments 16 2022-05-31 06898418 frs-bus:Original frs-core:Non-currentFinancialInstruments 16 2022-05-31 06898418 frs-bus:Original 17 2021-06-01 2022-05-31 06898418 frs-bus:Original frs-core:CurrentFinancialInstruments 17 2022-05-31 06898418 frs-bus:Original frs-core:Non-currentFinancialInstruments 17 2022-05-31 06898418 frs-bus:Original 18 2021-06-01 2022-05-31 06898418 frs-bus:Original frs-core:CurrentFinancialInstruments 18 2022-05-31 06898418 frs-bus:Original frs-core:Non-currentFinancialInstruments 18 2022-05-31 06898418 frs-bus:Original 19 2021-06-01 2022-05-31 06898418 frs-bus:Original frs-core:CurrentFinancialInstruments 19 2022-05-31 06898418 frs-bus:Original frs-core:Non-currentFinancialInstruments 19 2022-05-31 06898418 frs-bus:Original 20 2021-06-01 2022-05-31 06898418 frs-bus:Original frs-core:CurrentFinancialInstruments 20 2022-05-31 06898418 frs-bus:Original frs-core:Non-currentFinancialInstruments 20 2022-05-31 06898418 frs-bus:Original dpl-frs:Item1 2021-06-01 2022-05-31 06898418 frs-bus:Original dpl-frs:Item1 2021-05-31 06898418 frs-bus:Original dpl-frs:Item1 2022-05-31 06898418 frs-bus:Original dpl-frs:CostSales dpl-frs:Item1 2021-06-01 2022-05-31 06898418 frs-bus:Original dpl-frs:CostSales dpl-frs:Item1 2021-05-31 06898418 frs-bus:Original dpl-frs:CostSales dpl-frs:Item1 2022-05-31 06898418 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item1 2021-06-01 2022-05-31 06898418 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-06-01 2022-05-31 06898418 frs-bus:Original dpl-frs:Item2 2021-06-01 2022-05-31 06898418 frs-bus:Original dpl-frs:Item2 2021-05-31 06898418 frs-bus:Original dpl-frs:Item2 2022-05-31 06898418 frs-bus:Original dpl-frs:CostSales dpl-frs:Item2 2021-06-01 2022-05-31 06898418 frs-bus:Original dpl-frs:CostSales dpl-frs:Item2 2021-05-31 06898418 frs-bus:Original dpl-frs:CostSales dpl-frs:Item2 2022-05-31 06898418 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item2 2021-06-01 2022-05-31 06898418 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-06-01 2022-05-31 06898418 frs-bus:Original dpl-frs:Item3 2021-06-01 2022-05-31 06898418 frs-bus:Original dpl-frs:Item3 2021-05-31 06898418 frs-bus:Original dpl-frs:Item3 2022-05-31 06898418 frs-bus:Original dpl-frs:CostSales dpl-frs:Item3 2021-06-01 2022-05-31 06898418 frs-bus:Original dpl-frs:CostSales dpl-frs:Item3 2021-05-31 06898418 frs-bus:Original dpl-frs:CostSales dpl-frs:Item3 2022-05-31 06898418 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item3 2021-06-01 2022-05-31 06898418 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-06-01 2022-05-31 06898418 frs-bus:Original dpl-frs:Item4 2021-06-01 2022-05-31 06898418 frs-bus:Original dpl-frs:Item4 2021-05-31 06898418 frs-bus:Original dpl-frs:Item4 2022-05-31 06898418 frs-bus:Original dpl-frs:CostSales dpl-frs:Item4 2021-06-01 2022-05-31 06898418 frs-bus:Original dpl-frs:CostSales dpl-frs:Item4 2021-05-31 06898418 frs-bus:Original dpl-frs:CostSales dpl-frs:Item4 2022-05-31 06898418 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item4 2021-06-01 2022-05-31 06898418 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-06-01 2022-05-31 06898418 frs-bus:Original dpl-frs:Item5 2021-06-01 2022-05-31 06898418 frs-bus:Original dpl-frs:Item5 2021-05-31 06898418 frs-bus:Original dpl-frs:Item5 2022-05-31 06898418 frs-bus:Original dpl-frs:CostSales dpl-frs:Item5 2021-06-01 2022-05-31 06898418 frs-bus:Original dpl-frs:CostSales dpl-frs:Item5 2021-05-31 06898418 frs-bus:Original dpl-frs:CostSales dpl-frs:Item5 2022-05-31 06898418 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item5 2021-06-01 2022-05-31 06898418 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-06-01 2022-05-31 06898418 frs-bus:Original dpl-frs:Item6 2021-06-01 2022-05-31 06898418 frs-bus:Original dpl-frs:Item6 2021-05-31 06898418 frs-bus:Original dpl-frs:Item6 2022-05-31 06898418 frs-bus:Original dpl-frs:CostSales dpl-frs:Item6 2021-06-01 2022-05-31 06898418 frs-bus:Original dpl-frs:CostSales dpl-frs:Item6 2021-05-31 06898418 frs-bus:Original dpl-frs:CostSales dpl-frs:Item6 2022-05-31 06898418 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item6 2021-06-01 2022-05-31 06898418 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-06-01 2022-05-31 06898418 frs-bus:Original dpl-frs:Item7 2021-06-01 2022-05-31 06898418 frs-bus:Original dpl-frs:Item7 2021-05-31 06898418 frs-bus:Original dpl-frs:Item7 2022-05-31 06898418 frs-bus:Original dpl-frs:CostSales dpl-frs:Item7 2021-06-01 2022-05-31 06898418 frs-bus:Original dpl-frs:CostSales dpl-frs:Item7 2021-05-31 06898418 frs-bus:Original dpl-frs:CostSales dpl-frs:Item7 2022-05-31 06898418 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item7 2021-06-01 2022-05-31 06898418 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-06-01 2022-05-31 06898418 frs-bus:Original dpl-frs:Item8 2021-06-01 2022-05-31 06898418 frs-bus:Original dpl-frs:Item8 2021-05-31 06898418 frs-bus:Original dpl-frs:Item8 2022-05-31 06898418 frs-bus:Original dpl-frs:CostSales dpl-frs:Item8 2021-06-01 2022-05-31 06898418 frs-bus:Original dpl-frs:CostSales dpl-frs:Item8 2021-05-31 06898418 frs-bus:Original dpl-frs:CostSales dpl-frs:Item8 2022-05-31 06898418 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item8 2021-06-01 2022-05-31 06898418 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-06-01 2022-05-31 06898418 frs-bus:Original dpl-frs:Item9 2021-06-01 2022-05-31 06898418 frs-bus:Original dpl-frs:Item9 2021-05-31 06898418 frs-bus:Original dpl-frs:Item9 2022-05-31 06898418 frs-bus:Original dpl-frs:CostSales dpl-frs:Item9 2021-06-01 2022-05-31 06898418 frs-bus:Original dpl-frs:CostSales dpl-frs:Item9 2021-05-31 06898418 frs-bus:Original dpl-frs:CostSales dpl-frs:Item9 2022-05-31 06898418 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item9 2021-06-01 2022-05-31 06898418 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-06-01 2022-05-31 06898418 frs-bus:Original dpl-frs:Item10 2021-06-01 2022-05-31 06898418 frs-bus:Original dpl-frs:Item10 2021-05-31 06898418 frs-bus:Original dpl-frs:Item10 2022-05-31 06898418 frs-bus:Original dpl-frs:CostSales dpl-frs:Item10 2021-06-01 2022-05-31 06898418 frs-bus:Original dpl-frs:CostSales dpl-frs:Item10 2021-05-31 06898418 frs-bus:Original dpl-frs:CostSales dpl-frs:Item10 2022-05-31 06898418 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item10 2021-06-01 2022-05-31 06898418 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-06-01 2022-05-31 06898418 frs-bus:Original dpl-frs:Item11 2021-06-01 2022-05-31 06898418 frs-bus:Original dpl-frs:Item11 2021-05-31 06898418 frs-bus:Original dpl-frs:Item11 2022-05-31 06898418 frs-bus:Original dpl-frs:CostSales dpl-frs:Item11 2021-06-01 2022-05-31 06898418 frs-bus:Original dpl-frs:CostSales dpl-frs:Item11 2021-05-31 06898418 frs-bus:Original dpl-frs:CostSales dpl-frs:Item11 2022-05-31 06898418 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item11 2021-06-01 2022-05-31 06898418 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-06-01 2022-05-31 06898418 frs-bus:Original dpl-frs:Item12 2021-06-01 2022-05-31 06898418 frs-bus:Original dpl-frs:Item12 2021-05-31 06898418 frs-bus:Original dpl-frs:Item12 2022-05-31 06898418 frs-bus:Original dpl-frs:CostSales dpl-frs:Item12 2021-06-01 2022-05-31 06898418 frs-bus:Original dpl-frs:CostSales dpl-frs:Item12 2021-05-31 06898418 frs-bus:Original dpl-frs:CostSales dpl-frs:Item12 2022-05-31 06898418 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item12 2021-06-01 2022-05-31 06898418 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-06-01 2022-05-31 06898418 frs-bus:Original 1 2021-06-01 2022-05-31 06898418 frs-bus:Original frs-countries:EnglandWales 2021-06-01 2022-05-31
Registered number: 06898418
Genesis Process Solutions Limited
Financial Statements
For The Year Ended 31 May 2023
Arthur G Edwards & Co Limited
Chartered Certified Accountants
Alexandra House
74 Moorland Road
Stoke-on-Trent
Staffs
ST6 1DY
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 06898418
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 10,500 12,250
Tangible Assets 5 26,370 35,160
36,870 47,410
CURRENT ASSETS
Stocks 476,225 460,404
Debtors 6 1,059,186 823,584
Cash at bank and in hand 832,191 1,199,570
2,367,602 2,483,558
Creditors: Amounts Falling Due Within One Year 7 (693,953 ) (1,040,688 )
NET CURRENT ASSETS (LIABILITIES) 1,673,649 1,442,870
TOTAL ASSETS LESS CURRENT LIABILITIES 1,710,519 1,490,280
PROVISIONS FOR LIABILITIES
Deferred Taxation (6,274 ) (6,385 )
NET ASSETS 1,704,245 1,483,895
CAPITAL AND RESERVES
Called up share capital 8 10 10
Profit and Loss Account 1,704,235 1,483,885
SHAREHOLDERS' FUNDS 1,704,245 1,483,895
Page 1
Page 2
For the year ending 31 May 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 Philip Cameron
Director
06/10/2023
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
Genesis Process Solutions Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06898418 . The registered office is Alexandra House, 74 Moorland Road, Stoke-on-Trent, Staffs, ST6 1DY.
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. Turnover
Turnover comprises of the invoiced value of goods and services supplied by the company, net of value added tax and trade discounts.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 20 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% reducing balance
Motor Vehicles 25% reducing balance
2.5. Leases
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. 
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.
Page 3
Page 4
2.8. Taxation
The corporation tax currently payable is based on taxable profit for the year.Taxable profit differs from pfofit before taxation as reported in the profit and loss account because of adjustments made for disallowable items of expenditure.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 recogised on timing differences between the carrying amounts of assets in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax is measured at the tax rates that are expected to apply in the period in which the assets are realised. Deferred tax liabilities are presented within provisions for liabilities.
2.9. Pensions
The company operates a defined pension contribution schemes. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the schemes.
2.10. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 7 (2022: 8)
7 8
4. Intangible Assets
Goodwill
£
Cost
As at 1 June 2022 35,000
As at 31 May 2023 35,000
Amortisation
As at 1 June 2022 22,750
Provided during the period 1,750
As at 31 May 2023 24,500
Net Book Value
As at 31 May 2023 10,500
As at 1 June 2022 12,250
Page 4
Page 5
5. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 June 2022 127,223 18,562 145,785
As at 31 May 2023 127,223 18,562 145,785
Depreciation
As at 1 June 2022 97,853 12,772 110,625
Provided during the period 7,342 1,448 8,790
As at 31 May 2023 105,195 14,220 119,415
Net Book Value
As at 31 May 2023 22,028 4,342 26,370
As at 1 June 2022 29,370 5,790 35,160
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 482,330 359,152
Prepayments and accrued income 7,988 4,432
Other debtors 561,713 460,000
Director's loan account 7,155 -
1,059,186 823,584
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 537,022 697,815
Corporation tax 55,166 138,583
Other taxes and social security 75,091 123,381
Other creditors 20,374 48,895
Accruals and deferred income 6,300 5,910
Director's loan account - 26,104
693,953 1,040,688
Page 5
Page 6
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 10 10
9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 June 2022 Amounts advanced Amounts repaid Amounts written off As at 31 May 2023
£ £ £ £ £
Mr Philip Cameron - 7,155 - - 7,155
The above loan is unsecured, interest free and repayable on demand.
10. Ultimate Controlling Party
The company's ultimate controlling party is Genesis Process Group Ltd by virtue of its ownership of 100% of the issued share capital in the company.
Page 6