Acorah Software Products - Accounts Production 13.5.763 false true 1 January 2022 31 December 2022 31 December 2022 02446771 Rabbi L Sudak Mrs F Sudak iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 02446771 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-12-31 02446771 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-12-31 02446771 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-12-31 02446771 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-01-01 2022-12-31 02446771 frs-core:AllSubsidiaries 2022-01-01 2022-12-31 02446771 frs-core:KeyManagementPersonnel 2022-01-01 2022-12-31 02446771 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-01-01 2022-12-31 02446771 frs-core:OtherRelatedParties 2022-01-01 2022-12-31 02446771 2021-12-31 02446771 2022-12-31 02446771 2022-01-01 2022-12-31 02446771 frs-core:CurrentFinancialInstruments 2022-12-31 02446771 frs-core:CurrentFinancialInstruments 2022-01-01 2022-12-31 02446771 frs-core:Non-currentFinancialInstruments 2022-12-31 02446771 frs-core:Non-currentFinancialInstruments 2022-01-01 2022-12-31 02446771 frs-core:CurrentFinancialInstruments 2022-01-01 2022-12-31 02446771 frs-core:CurrentFinancialInstruments 2022-12-31 02446771 frs-core:AfterOneYear 2022-01-01 2022-12-31 02446771 frs-core:BetweenOneFiveYears 2022-01-01 2022-12-31 02446771 frs-core:BetweenOneFiveYears 2022-12-31 02446771 frs-core:ComputerEquipment 2022-12-31 02446771 frs-core:ComputerEquipment 2022-01-01 2022-12-31 02446771 frs-core:ComputerEquipment 2021-12-31 02446771 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-12-31 02446771 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-01-01 2022-12-31 02446771 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-12-31 02446771 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-12-31 02446771 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-01-01 2022-12-31 02446771 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-12-31 02446771 frs-core:FurnitureFittings 2022-12-31 02446771 frs-core:FurnitureFittings 2022-01-01 2022-12-31 02446771 frs-core:FurnitureFittings 2021-12-31 02446771 frs-core:NetGoodwill 2022-12-31 02446771 frs-core:NetGoodwill 2022-01-01 2022-12-31 02446771 frs-core:NetGoodwill 2021-12-31 02446771 frs-core:InvestmentPropertyIncludedWithinPPE 2022-12-31 02446771 frs-core:InvestmentPropertyIncludedWithinPPE 2022-01-01 2022-12-31 02446771 frs-core:InvestmentPropertyIncludedWithinPPE 2021-12-31 02446771 frs-core:LandBuildings 2022-12-31 02446771 frs-core:LandBuildings 2022-01-01 2022-12-31 02446771 frs-core:LandBuildings 2021-12-31 02446771 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-12-31 02446771 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-01-01 2022-12-31 02446771 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-12-31 02446771 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-12-31 02446771 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-01-01 2022-12-31 02446771 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-12-31 02446771 frs-core:MoreThanFiveYears 2022-01-01 2022-12-31 02446771 frs-core:MoreThanFiveYears 2022-12-31 02446771 frs-core:MotorVehicles 2022-12-31 02446771 frs-core:MotorVehicles 2022-01-01 2022-12-31 02446771 frs-core:MotorVehicles 2021-12-31 02446771 frs-core:OtherResidualIntangibleAssets 2022-12-31 02446771 frs-core:OtherResidualIntangibleAssets 2022-01-01 2022-12-31 02446771 frs-core:OtherResidualIntangibleAssets 2021-12-31 02446771 frs-core:PlantMachinery 2022-12-31 02446771 frs-core:PlantMachinery 2022-01-01 2022-12-31 02446771 frs-core:PlantMachinery 2021-12-31 02446771 frs-core:Secured 2022-12-31 02446771 frs-core:Unsecured 2022-12-31 02446771 frs-core:WithinOneYear 2022-01-01 2022-12-31 02446771 frs-core:WithinOneYear 2022-12-31 02446771 frs-core:CapitalRedemptionReserve 2022-01-01 2022-12-31 02446771 frs-core:CapitalRedemptionReserve 2021-12-31 02446771 frs-core:CapitalRedemptionReserve 2022-12-31 02446771 frs-core:OtherReservesSubtotal 2022-01-01 2022-12-31 02446771 frs-core:OtherReservesSubtotal 2021-12-31 02446771 frs-core:OtherReservesSubtotal 2022-12-31 02446771 frs-core:RevaluationReserve 2022-01-01 2022-12-31 02446771 frs-core:RevaluationReserve 2021-12-31 02446771 frs-core:RevaluationReserve 2022-12-31 02446771 frs-core:SharePremium 2022-01-01 2022-12-31 02446771 frs-core:SharePremium 2021-12-31 02446771 frs-core:SharePremium 2022-12-31 02446771 frs-core:ShareCapital 2022-01-01 2022-12-31 02446771 frs-core:ShareCapital 2021-12-31 02446771 frs-core:ShareCapital 2022-12-31 02446771 frs-core:RetainedEarningsAccumulatedLosses 2022-01-01 2022-12-31 02446771 frs-core:RetainedEarningsAccumulatedLosses 2021-12-31 02446771 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31 02446771 frs-core:RetainedEarningsAccumulatedLosses frs-core:RestatedAmount 2021-12-31 02446771 frs-core:RetainedEarningsAccumulatedLosses frs-core:RestatedAmount 2022-12-31 02446771 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-12-31 02446771 frs-countries:UnitedKingdom 2022-01-01 2022-12-31 02446771 frs-countries:Europe 2022-01-01 2022-12-31 02446771 frs-countries:NorthAmerica 2022-01-01 2022-12-31 02446771 frs-countries:SouthAmerica 2022-01-01 2022-12-31 02446771 frs-countries:Asia 2022-01-01 2022-12-31 02446771 frs-countries:RestWorldOutsideUK 2022-01-01 2022-12-31 02446771 frs-bus:HighestPaidDirector 2022-01-01 2022-12-31 02446771 frs-bus:PrivateLimitedCompanyLtd 2022-01-01 2022-12-31 02446771 frs-bus:CompanyLimitedByGuarantee 2022-01-01 2022-12-31 02446771 frs-bus:LimitedLiabilityPartnershipLLP 2022-01-01 2022-12-31 02446771 frs-bus:LimitedLiabilityPartnershipsSORP 2022-01-01 2022-12-31 02446771 frs-bus:FullAccounts 2022-01-01 2022-12-31 02446771 frs-bus:AbbreviatedAccounts 2022-01-01 2022-12-31 02446771 frs-bus:AbridgedAccounts 2022-01-01 2022-12-31 02446771 frs-bus:FRS102 2022-01-01 2022-12-31 02446771 frs-bus:SmallEntities 2022-01-01 2022-12-31 02446771 frs-bus:EntityHasNeverTraded 2022-01-01 2022-12-31 02446771 frs-bus:EntityNoLongerTradingButTradedInPast 2022-01-01 2022-12-31 02446771 frs-bus:Audited 2022-01-01 2022-12-31 02446771 frs-bus:AuditExempt-NoAccountantsReport 2022-01-01 2022-12-31 02446771 frs-bus:AuditExemptWithAccountantsReport 2022-01-01 2022-12-31 02446771 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-01-01 2022-12-31 02446771 frs-bus:SmallCompaniesRegimeForAccounts 2022-01-01 2022-12-31 02446771 frs-bus:OrdinaryShareClass1 2022-01-01 2022-12-31 02446771 frs-bus:OrdinaryShareClass1 2021-12-31 02446771 frs-bus:OrdinaryShareClass1 2022-12-31 02446771 frs-bus:OrdinaryShareClass2 2022-01-01 2022-12-31 02446771 frs-bus:OrdinaryShareClass2 2021-12-31 02446771 frs-bus:OrdinaryShareClass2 2022-12-31 02446771 frs-bus:OrdinaryShareClass3 2022-01-01 2022-12-31 02446771 frs-bus:OrdinaryShareClass3 2021-12-31 02446771 frs-bus:OrdinaryShareClass3 2022-12-31 02446771 frs-bus:OrdinaryShareClass4 2022-01-01 2022-12-31 02446771 frs-bus:OrdinaryShareClass4 2021-12-31 02446771 frs-bus:OrdinaryShareClass4 2022-12-31 02446771 frs-bus:OrdinaryShareClass5 2022-01-01 2022-12-31 02446771 frs-bus:OrdinaryShareClass5 2021-12-31 02446771 frs-bus:OrdinaryShareClass5 2022-12-31 02446771 frs-bus:PreferenceShareClass1 2022-01-01 2022-12-31 02446771 frs-bus:PreferenceShareClass1 2021-12-31 02446771 frs-bus:PreferenceShareClass1 2022-12-31 02446771 frs-bus:PreferenceShareClass2 2022-01-01 2022-12-31 02446771 frs-bus:PreferenceShareClass2 2021-12-31 02446771 frs-bus:PreferenceShareClass2 2022-12-31 02446771 frs-bus:PreferenceShareClass3 2022-01-01 2022-12-31 02446771 frs-bus:PreferenceShareClass3 2021-12-31 02446771 frs-bus:PreferenceShareClass3 2022-12-31 02446771 frs-bus:PreferenceShareClass4 2022-01-01 2022-12-31 02446771 frs-bus:PreferenceShareClass4 2021-12-31 02446771 frs-bus:PreferenceShareClass4 2022-12-31 02446771 frs-bus:PreferenceShareClass5 2022-01-01 2022-12-31 02446771 frs-bus:PreferenceShareClass5 2021-12-31 02446771 frs-bus:PreferenceShareClass5 2022-12-31 02446771 1 2022-01-01 2022-12-31 02446771 1 2022-12-31 02446771 1 2022-01-01 2022-12-31 02446771 frs-core:LeasedAssets 2022-01-01 2022-12-31 02446771 frs-core:OwnedAssets 2022-01-01 2022-12-31 02446771 frs-core:CurrencyRisk 2022-01-01 2022-12-31 02446771 frs-core:MarketRisk 2022-01-01 2022-12-31 02446771 frs-core:InterestRateRisk 2022-01-01 2022-12-31 02446771 frs-core:DeferredTaxation 2022-01-01 2022-12-31 02446771 frs-core:DeferredTaxation 2021-12-31 02446771 frs-core:DeferredTaxation 2022-12-31 02446771 frs-core:OtherProvisionsContingentLiabilities 2022-01-01 2022-12-31 02446771 frs-core:OtherProvisionsContingentLiabilities 2021-12-31 02446771 frs-core:OtherProvisionsContingentLiabilities 2022-12-31 02446771 frs-core:ProvisionsDeferredTax 2022-12-31 02446771 frs-core:OtherDeferredTax 2022-12-31 02446771 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-12-31 02446771 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-12-31 02446771 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-12-31 02446771 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-01-01 2022-12-31 02446771 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-12-31 02446771 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-12-31 02446771 frs-core:Provisions 2022-01-01 2022-12-31 02446771 frs-core:Provisions 2021-12-31 02446771 frs-core:Provisions 2022-12-31 02446771 frs-core:Provisions 2022-01-01 2022-12-31 02446771 frs-core:Provisions 2021-12-31 02446771 frs-core:Provisions 2022-12-31 02446771 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-12-31 02446771 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-12-31 02446771 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-12-31 02446771 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-12-31 02446771 frs-core:Share-basedPaymentsDeferredTax 2022-12-31 02446771 frs-core:TaxCreditsDeferredTax 2022-12-31 02446771 frs-core:CostValuation 2021-12-31 02446771 frs-core:AdditionsToInvestments 2022-12-31 02446771 frs-core:DisposalsRepaymentsInvestments 2022-12-31 02446771 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-12-31 02446771 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-12-31 02446771 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-12-31 02446771 frs-core:OtherIncreaseDecreaseInInvestments 2022-12-31 02446771 frs-core:CostValuation 2022-12-31 02446771 frs-core:ProvisionsForImpairmentInvestments 2021-12-31 02446771 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-12-31 02446771 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-12-31 02446771 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-12-31 02446771 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-12-31 02446771 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-12-31 02446771 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-12-31 02446771 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-12-31 02446771 frs-core:ProvisionsForImpairmentInvestments 2022-12-31 02446771 frs-core:ListedExchangeTraded 2022-12-31 02446771 frs-core:ListedExchangeTraded 2021-12-31 02446771 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-12-31 02446771 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-12-31 02446771 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-12-31 02446771 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-12-31 02446771 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-12-31 02446771 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-12-31 02446771 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-12-31 02446771 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-12-31 02446771 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 02446771 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 02446771 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 02446771 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 02446771 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 02446771 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-12-31 02446771 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 02446771 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 02446771 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 02446771 frs-core:UnlistedNon-exchangeTraded 2022-12-31 02446771 frs-core:UnlistedNon-exchangeTraded 2021-12-31 02446771 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-12-31 02446771 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 02446771 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 02446771 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 02446771 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 02446771 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 02446771 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 02446771 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-12-31 02446771 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 02446771 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 02446771 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 02446771 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 02446771 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 02446771 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-12-31 02446771 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 02446771 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 02446771 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 02446771 dpl-frs:CostSales 2022-01-01 2022-12-31 02446771 dpl-frs:CostSales 2021-12-31 02446771 dpl-frs:CostSales 2022-12-31 02446771 dpl-frs:DistributionCosts 2022-01-01 2022-12-31 02446771 dpl-frs:AdministrativeExpenses 2022-01-01 2022-12-31 02446771 frs-bus:Director1 2022-01-01 2022-12-31 02446771 frs-bus:Director1 2021-12-31 02446771 frs-bus:Director1 2022-12-31 02446771 frs-bus:CompanySecretary1 2022-01-01 2022-12-31 02446771 1 2022-01-01 2022-12-31 02446771 frs-core:CurrentFinancialInstruments 1 2022-12-31 02446771 frs-core:Non-currentFinancialInstruments 1 2022-12-31 02446771 2 2022-01-01 2022-12-31 02446771 frs-core:CurrentFinancialInstruments 2 2022-12-31 02446771 frs-core:Non-currentFinancialInstruments 2 2022-12-31 02446771 3 2022-01-01 2022-12-31 02446771 frs-core:CurrentFinancialInstruments 3 2022-12-31 02446771 frs-core:Non-currentFinancialInstruments 3 2022-12-31 02446771 4 2022-01-01 2022-12-31 02446771 frs-core:CurrentFinancialInstruments 4 2022-12-31 02446771 frs-core:Non-currentFinancialInstruments 4 2022-12-31 02446771 5 2022-01-01 2022-12-31 02446771 frs-core:CurrentFinancialInstruments 5 2022-12-31 02446771 frs-core:Non-currentFinancialInstruments 5 2022-12-31 02446771 6 2022-01-01 2022-12-31 02446771 frs-core:CurrentFinancialInstruments 6 2022-12-31 02446771 frs-core:Non-currentFinancialInstruments 6 2022-12-31 02446771 7 2022-01-01 2022-12-31 02446771 frs-core:CurrentFinancialInstruments 7 2022-12-31 02446771 frs-core:Non-currentFinancialInstruments 7 2022-12-31 02446771 8 2022-01-01 2022-12-31 02446771 frs-core:CurrentFinancialInstruments 8 2022-12-31 02446771 frs-core:Non-currentFinancialInstruments 8 2022-12-31 02446771 9 2022-01-01 2022-12-31 02446771 frs-core:CurrentFinancialInstruments 9 2022-12-31 02446771 frs-core:Non-currentFinancialInstruments 9 2022-12-31 02446771 10 2022-01-01 2022-12-31 02446771 frs-core:CurrentFinancialInstruments 10 2022-12-31 02446771 frs-core:Non-currentFinancialInstruments 10 2022-12-31 02446771 11 2022-01-01 2022-12-31 02446771 frs-core:CurrentFinancialInstruments 11 2022-12-31 02446771 frs-core:Non-currentFinancialInstruments 11 2022-12-31 02446771 12 2022-01-01 2022-12-31 02446771 frs-core:CurrentFinancialInstruments 12 2022-12-31 02446771 frs-core:Non-currentFinancialInstruments 12 2022-12-31 02446771 13 2022-01-01 2022-12-31 02446771 frs-core:CurrentFinancialInstruments 13 2022-12-31 02446771 frs-core:Non-currentFinancialInstruments 13 2022-12-31 02446771 14 2022-01-01 2022-12-31 02446771 frs-core:CurrentFinancialInstruments 14 2022-12-31 02446771 frs-core:Non-currentFinancialInstruments 14 2022-12-31 02446771 15 2022-01-01 2022-12-31 02446771 frs-core:CurrentFinancialInstruments 15 2022-12-31 02446771 frs-core:Non-currentFinancialInstruments 15 2022-12-31 02446771 16 2022-01-01 2022-12-31 02446771 frs-core:CurrentFinancialInstruments 16 2022-12-31 02446771 frs-core:Non-currentFinancialInstruments 16 2022-12-31 02446771 17 2022-01-01 2022-12-31 02446771 frs-core:CurrentFinancialInstruments 17 2022-12-31 02446771 frs-core:Non-currentFinancialInstruments 17 2022-12-31 02446771 18 2022-01-01 2022-12-31 02446771 frs-core:CurrentFinancialInstruments 18 2022-12-31 02446771 frs-core:Non-currentFinancialInstruments 18 2022-12-31 02446771 19 2022-01-01 2022-12-31 02446771 frs-core:CurrentFinancialInstruments 19 2022-12-31 02446771 frs-core:Non-currentFinancialInstruments 19 2022-12-31 02446771 20 2022-01-01 2022-12-31 02446771 frs-core:CurrentFinancialInstruments 20 2022-12-31 02446771 frs-core:Non-currentFinancialInstruments 20 2022-12-31 02446771 dpl-frs:Item1 2022-01-01 2022-12-31 02446771 dpl-frs:Item1 2021-12-31 02446771 dpl-frs:Item1 2022-12-31 02446771 dpl-frs:CostSales dpl-frs:Item1 2022-01-01 2022-12-31 02446771 dpl-frs:CostSales dpl-frs:Item1 2021-12-31 02446771 dpl-frs:CostSales dpl-frs:Item1 2022-12-31 02446771 dpl-frs:DistributionCosts dpl-frs:Item1 2022-01-01 2022-12-31 02446771 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-01-01 2022-12-31 02446771 dpl-frs:Item2 2022-01-01 2022-12-31 02446771 dpl-frs:Item2 2021-12-31 02446771 dpl-frs:Item2 2022-12-31 02446771 dpl-frs:CostSales dpl-frs:Item2 2022-01-01 2022-12-31 02446771 dpl-frs:CostSales dpl-frs:Item2 2021-12-31 02446771 dpl-frs:CostSales dpl-frs:Item2 2022-12-31 02446771 dpl-frs:DistributionCosts dpl-frs:Item2 2022-01-01 2022-12-31 02446771 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-01-01 2022-12-31 02446771 dpl-frs:Item3 2022-01-01 2022-12-31 02446771 dpl-frs:Item3 2021-12-31 02446771 dpl-frs:Item3 2022-12-31 02446771 dpl-frs:CostSales dpl-frs:Item3 2022-01-01 2022-12-31 02446771 dpl-frs:CostSales dpl-frs:Item3 2021-12-31 02446771 dpl-frs:CostSales dpl-frs:Item3 2022-12-31 02446771 dpl-frs:DistributionCosts dpl-frs:Item3 2022-01-01 2022-12-31 02446771 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-01-01 2022-12-31 02446771 dpl-frs:Item4 2022-01-01 2022-12-31 02446771 dpl-frs:Item4 2021-12-31 02446771 dpl-frs:Item4 2022-12-31 02446771 dpl-frs:CostSales dpl-frs:Item4 2022-01-01 2022-12-31 02446771 dpl-frs:CostSales dpl-frs:Item4 2021-12-31 02446771 dpl-frs:CostSales dpl-frs:Item4 2022-12-31 02446771 dpl-frs:DistributionCosts dpl-frs:Item4 2022-01-01 2022-12-31 02446771 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-01-01 2022-12-31 02446771 dpl-frs:Item5 2022-01-01 2022-12-31 02446771 dpl-frs:Item5 2021-12-31 02446771 dpl-frs:Item5 2022-12-31 02446771 dpl-frs:CostSales dpl-frs:Item5 2022-01-01 2022-12-31 02446771 dpl-frs:CostSales dpl-frs:Item5 2021-12-31 02446771 dpl-frs:CostSales dpl-frs:Item5 2022-12-31 02446771 dpl-frs:DistributionCosts dpl-frs:Item5 2022-01-01 2022-12-31 02446771 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-01-01 2022-12-31 02446771 dpl-frs:Item6 2022-01-01 2022-12-31 02446771 dpl-frs:Item6 2021-12-31 02446771 dpl-frs:Item6 2022-12-31 02446771 dpl-frs:CostSales dpl-frs:Item6 2022-01-01 2022-12-31 02446771 dpl-frs:CostSales dpl-frs:Item6 2021-12-31 02446771 dpl-frs:CostSales dpl-frs:Item6 2022-12-31 02446771 dpl-frs:DistributionCosts dpl-frs:Item6 2022-01-01 2022-12-31 02446771 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-01-01 2022-12-31 02446771 dpl-frs:Item7 2022-01-01 2022-12-31 02446771 dpl-frs:Item7 2021-12-31 02446771 dpl-frs:Item7 2022-12-31 02446771 dpl-frs:CostSales dpl-frs:Item7 2022-01-01 2022-12-31 02446771 dpl-frs:CostSales dpl-frs:Item7 2021-12-31 02446771 dpl-frs:CostSales dpl-frs:Item7 2022-12-31 02446771 dpl-frs:DistributionCosts dpl-frs:Item7 2022-01-01 2022-12-31 02446771 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-01-01 2022-12-31 02446771 dpl-frs:Item8 2022-01-01 2022-12-31 02446771 dpl-frs:Item8 2021-12-31 02446771 dpl-frs:Item8 2022-12-31 02446771 dpl-frs:CostSales dpl-frs:Item8 2022-01-01 2022-12-31 02446771 dpl-frs:CostSales dpl-frs:Item8 2021-12-31 02446771 dpl-frs:CostSales dpl-frs:Item8 2022-12-31 02446771 dpl-frs:DistributionCosts dpl-frs:Item8 2022-01-01 2022-12-31 02446771 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-01-01 2022-12-31 02446771 dpl-frs:Item9 2022-01-01 2022-12-31 02446771 dpl-frs:Item9 2021-12-31 02446771 dpl-frs:Item9 2022-12-31 02446771 dpl-frs:CostSales dpl-frs:Item9 2022-01-01 2022-12-31 02446771 dpl-frs:CostSales dpl-frs:Item9 2021-12-31 02446771 dpl-frs:CostSales dpl-frs:Item9 2022-12-31 02446771 dpl-frs:DistributionCosts dpl-frs:Item9 2022-01-01 2022-12-31 02446771 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-01-01 2022-12-31 02446771 dpl-frs:Item10 2022-01-01 2022-12-31 02446771 dpl-frs:Item10 2021-12-31 02446771 dpl-frs:Item10 2022-12-31 02446771 dpl-frs:CostSales dpl-frs:Item10 2022-01-01 2022-12-31 02446771 dpl-frs:CostSales dpl-frs:Item10 2021-12-31 02446771 dpl-frs:CostSales dpl-frs:Item10 2022-12-31 02446771 dpl-frs:DistributionCosts dpl-frs:Item10 2022-01-01 2022-12-31 02446771 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-01-01 2022-12-31 02446771 dpl-frs:Item11 2022-01-01 2022-12-31 02446771 dpl-frs:Item11 2021-12-31 02446771 dpl-frs:Item11 2022-12-31 02446771 dpl-frs:CostSales dpl-frs:Item11 2022-01-01 2022-12-31 02446771 dpl-frs:CostSales dpl-frs:Item11 2021-12-31 02446771 dpl-frs:CostSales dpl-frs:Item11 2022-12-31 02446771 dpl-frs:DistributionCosts dpl-frs:Item11 2022-01-01 2022-12-31 02446771 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-01-01 2022-12-31 02446771 dpl-frs:Item12 2022-01-01 2022-12-31 02446771 dpl-frs:Item12 2021-12-31 02446771 dpl-frs:Item12 2022-12-31 02446771 dpl-frs:CostSales dpl-frs:Item12 2022-01-01 2022-12-31 02446771 dpl-frs:CostSales dpl-frs:Item12 2021-12-31 02446771 dpl-frs:CostSales dpl-frs:Item12 2022-12-31 02446771 dpl-frs:DistributionCosts dpl-frs:Item12 2022-01-01 2022-12-31 02446771 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-01-01 2022-12-31 02446771 1 2022-01-01 2022-12-31 02446771 frs-countries:EnglandWales 2022-01-01 2022-12-31 02446771 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-12-31 02446771 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2021-12-31 02446771 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2021-12-31 02446771 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-01-01 2021-12-31 02446771 frs-core:AllSubsidiaries 2021-01-01 2021-12-31 02446771 frs-core:KeyManagementPersonnel 2021-01-01 2021-12-31 02446771 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-01-01 2021-12-31 02446771 frs-core:OtherRelatedParties 2021-01-01 2021-12-31 02446771 2020-12-31 02446771 2021-12-31 02446771 2021-01-01 2021-12-31 02446771 frs-core:CurrentFinancialInstruments 2021-12-31 02446771 frs-core:CurrentFinancialInstruments 2021-01-01 2021-12-31 02446771 frs-core:Non-currentFinancialInstruments 2021-12-31 02446771 frs-core:Non-currentFinancialInstruments 2021-01-01 2021-12-31 02446771 frs-core:CurrentFinancialInstruments 2021-01-01 2021-12-31 02446771 frs-core:CurrentFinancialInstruments 2021-12-31 02446771 frs-core:AfterOneYear 2021-01-01 2021-12-31 02446771 frs-core:BetweenOneFiveYears 2021-01-01 2021-12-31 02446771 frs-core:BetweenOneFiveYears 2021-12-31 02446771 frs-core:ComputerEquipment 2021-12-31 02446771 frs-core:ComputerEquipment 2021-01-01 2021-12-31 02446771 frs-core:ComputerEquipment 2020-12-31 02446771 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-12-31 02446771 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-01-01 2021-12-31 02446771 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2020-12-31 02446771 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-12-31 02446771 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-01-01 2021-12-31 02446771 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2020-12-31 02446771 frs-core:FurnitureFittings 2021-12-31 02446771 frs-core:FurnitureFittings 2021-01-01 2021-12-31 02446771 frs-core:FurnitureFittings 2020-12-31 02446771 frs-core:NetGoodwill 2021-12-31 02446771 frs-core:NetGoodwill 2021-01-01 2021-12-31 02446771 frs-core:NetGoodwill 2020-12-31 02446771 frs-core:InvestmentPropertyIncludedWithinPPE 2021-12-31 02446771 frs-core:InvestmentPropertyIncludedWithinPPE 2021-01-01 2021-12-31 02446771 frs-core:InvestmentPropertyIncludedWithinPPE 2020-12-31 02446771 frs-core:LandBuildings 2021-12-31 02446771 frs-core:LandBuildings 2021-01-01 2021-12-31 02446771 frs-core:LandBuildings 2020-12-31 02446771 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-12-31 02446771 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-01-01 2021-12-31 02446771 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2020-12-31 02446771 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-12-31 02446771 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-01-01 2021-12-31 02446771 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2020-12-31 02446771 frs-core:MoreThanFiveYears 2021-01-01 2021-12-31 02446771 frs-core:MoreThanFiveYears 2021-12-31 02446771 frs-core:MotorVehicles 2021-12-31 02446771 frs-core:MotorVehicles 2021-01-01 2021-12-31 02446771 frs-core:MotorVehicles 2020-12-31 02446771 frs-core:OtherResidualIntangibleAssets 2021-12-31 02446771 frs-core:OtherResidualIntangibleAssets 2021-01-01 2021-12-31 02446771 frs-core:OtherResidualIntangibleAssets 2020-12-31 02446771 frs-core:PlantMachinery 2021-12-31 02446771 frs-core:PlantMachinery 2021-01-01 2021-12-31 02446771 frs-core:PlantMachinery 2020-12-31 02446771 frs-core:Secured 2021-12-31 02446771 frs-core:Unsecured 2021-12-31 02446771 frs-core:WithinOneYear 2021-01-01 2021-12-31 02446771 frs-core:WithinOneYear 2021-12-31 02446771 frs-core:CapitalRedemptionReserve 2021-01-01 2021-12-31 02446771 frs-core:CapitalRedemptionReserve 2020-12-31 02446771 frs-core:CapitalRedemptionReserve 2021-12-31 02446771 frs-core:OtherReservesSubtotal 2021-01-01 2021-12-31 02446771 frs-core:OtherReservesSubtotal 2020-12-31 02446771 frs-core:OtherReservesSubtotal 2021-12-31 02446771 frs-core:RevaluationReserve 2021-01-01 2021-12-31 02446771 frs-core:RevaluationReserve 2020-12-31 02446771 frs-core:RevaluationReserve 2021-12-31 02446771 frs-core:SharePremium 2021-01-01 2021-12-31 02446771 frs-core:SharePremium 2020-12-31 02446771 frs-core:SharePremium 2021-12-31 02446771 frs-core:ShareCapital 2021-01-01 2021-12-31 02446771 frs-core:ShareCapital 2020-12-31 02446771 frs-core:ShareCapital 2021-12-31 02446771 frs-core:RetainedEarningsAccumulatedLosses 2021-01-01 2021-12-31 02446771 frs-core:RetainedEarningsAccumulatedLosses 2020-12-31 02446771 frs-core:RetainedEarningsAccumulatedLosses 2021-12-31 02446771 frs-core:RetainedEarningsAccumulatedLosses frs-core:RestatedAmount 2020-12-31 02446771 frs-core:RetainedEarningsAccumulatedLosses frs-core:RestatedAmount 2021-12-31 02446771 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2020-12-31 02446771 frs-countries:UnitedKingdom 2021-01-01 2021-12-31 02446771 frs-countries:Europe 2021-01-01 2021-12-31 02446771 frs-countries:NorthAmerica 2021-01-01 2021-12-31 02446771 frs-countries:SouthAmerica 2021-01-01 2021-12-31 02446771 frs-countries:Asia 2021-01-01 2021-12-31 02446771 frs-countries:RestWorldOutsideUK 2021-01-01 2021-12-31 02446771 frs-bus:HighestPaidDirector 2021-01-01 2021-12-31 02446771 frs-bus:PrivateLimitedCompanyLtd 2021-01-01 2021-12-31 02446771 frs-bus:CompanyLimitedByGuarantee 2021-01-01 2021-12-31 02446771 frs-bus:LimitedLiabilityPartnershipLLP 2021-01-01 2021-12-31 02446771 frs-bus:LimitedLiabilityPartnershipsSORP 2021-01-01 2021-12-31 02446771 frs-bus:FullAccounts 2021-01-01 2021-12-31 02446771 frs-bus:AbbreviatedAccounts 2021-01-01 2021-12-31 02446771 frs-bus:AbridgedAccounts 2021-01-01 2021-12-31 02446771 frs-bus:FRS102 2021-01-01 2021-12-31 02446771 frs-bus:SmallEntities 2021-01-01 2021-12-31 02446771 frs-bus:EntityHasNeverTraded 2021-01-01 2021-12-31 02446771 frs-bus:EntityNoLongerTradingButTradedInPast 2021-01-01 2021-12-31 02446771 frs-bus:Audited 2021-01-01 2021-12-31 02446771 frs-bus:AuditExempt-NoAccountantsReport 2021-01-01 2021-12-31 02446771 frs-bus:AuditExemptWithAccountantsReport 2021-01-01 2021-12-31 02446771 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-01-01 2021-12-31 02446771 frs-bus:SmallCompaniesRegimeForAccounts 2021-01-01 2021-12-31 02446771 frs-bus:OrdinaryShareClass1 2021-01-01 2021-12-31 02446771 frs-bus:OrdinaryShareClass1 2020-12-31 02446771 frs-bus:OrdinaryShareClass1 2021-12-31 02446771 frs-bus:OrdinaryShareClass2 2021-01-01 2021-12-31 02446771 frs-bus:OrdinaryShareClass2 2020-12-31 02446771 frs-bus:OrdinaryShareClass2 2021-12-31 02446771 frs-bus:OrdinaryShareClass3 2021-01-01 2021-12-31 02446771 frs-bus:OrdinaryShareClass3 2020-12-31 02446771 frs-bus:OrdinaryShareClass3 2021-12-31 02446771 frs-bus:OrdinaryShareClass4 2021-01-01 2021-12-31 02446771 frs-bus:OrdinaryShareClass4 2020-12-31 02446771 frs-bus:OrdinaryShareClass4 2021-12-31 02446771 frs-bus:OrdinaryShareClass5 2021-01-01 2021-12-31 02446771 frs-bus:OrdinaryShareClass5 2020-12-31 02446771 frs-bus:OrdinaryShareClass5 2021-12-31 02446771 frs-bus:PreferenceShareClass1 2021-01-01 2021-12-31 02446771 frs-bus:PreferenceShareClass1 2020-12-31 02446771 frs-bus:PreferenceShareClass1 2021-12-31 02446771 frs-bus:PreferenceShareClass2 2021-01-01 2021-12-31 02446771 frs-bus:PreferenceShareClass2 2020-12-31 02446771 frs-bus:PreferenceShareClass2 2021-12-31 02446771 frs-bus:PreferenceShareClass3 2021-01-01 2021-12-31 02446771 frs-bus:PreferenceShareClass3 2020-12-31 02446771 frs-bus:PreferenceShareClass3 2021-12-31 02446771 frs-bus:PreferenceShareClass4 2021-01-01 2021-12-31 02446771 frs-bus:PreferenceShareClass4 2020-12-31 02446771 frs-bus:PreferenceShareClass4 2021-12-31 02446771 frs-bus:PreferenceShareClass5 2021-01-01 2021-12-31 02446771 frs-bus:PreferenceShareClass5 2020-12-31 02446771 frs-bus:PreferenceShareClass5 2021-12-31 02446771 1 2021-01-01 2021-12-31 02446771 1 2021-12-31 02446771 1 2021-01-01 2021-12-31 02446771 frs-core:LeasedAssets 2021-01-01 2021-12-31 02446771 frs-core:OwnedAssets 2021-01-01 2021-12-31 02446771 frs-core:CurrencyRisk 2021-01-01 2021-12-31 02446771 frs-core:MarketRisk 2021-01-01 2021-12-31 02446771 frs-core:InterestRateRisk 2021-01-01 2021-12-31 02446771 frs-core:DeferredTaxation 2021-01-01 2021-12-31 02446771 frs-core:DeferredTaxation 2020-12-31 02446771 frs-core:DeferredTaxation 2021-12-31 02446771 frs-core:OtherProvisionsContingentLiabilities 2021-01-01 2021-12-31 02446771 frs-core:OtherProvisionsContingentLiabilities 2020-12-31 02446771 frs-core:OtherProvisionsContingentLiabilities 2021-12-31 02446771 frs-core:ProvisionsDeferredTax 2021-12-31 02446771 frs-core:OtherDeferredTax 2021-12-31 02446771 frs-core:AcceleratedTaxDepreciationDeferredTax 2021-12-31 02446771 frs-core:TaxLossesCarry-forwardsDeferredTax 2021-12-31 02446771 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2021-12-31 02446771 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-01-01 2021-12-31 02446771 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2020-12-31 02446771 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-12-31 02446771 frs-core:Provisions 2021-01-01 2021-12-31 02446771 frs-core:Provisions 2020-12-31 02446771 frs-core:Provisions 2021-12-31 02446771 frs-core:Provisions 2021-01-01 2021-12-31 02446771 frs-core:Provisions 2020-12-31 02446771 frs-core:Provisions 2021-12-31 02446771 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2021-12-31 02446771 frs-core:RevaluationInvestmentPropertyDeferredTax 2021-12-31 02446771 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2021-12-31 02446771 frs-core:OtherPost-employmentBenefitsDeferredTax 2021-12-31 02446771 frs-core:Share-basedPaymentsDeferredTax 2021-12-31 02446771 frs-core:TaxCreditsDeferredTax 2021-12-31 02446771 frs-core:CostValuation 2020-12-31 02446771 frs-core:AdditionsToInvestments 2021-12-31 02446771 frs-core:DisposalsRepaymentsInvestments 2021-12-31 02446771 frs-core:RevaluationsIncreaseDecreaseInInvestments 2021-12-31 02446771 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2021-12-31 02446771 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2021-12-31 02446771 frs-core:OtherIncreaseDecreaseInInvestments 2021-12-31 02446771 frs-core:CostValuation 2021-12-31 02446771 frs-core:ProvisionsForImpairmentInvestments 2020-12-31 02446771 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2021-12-31 02446771 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2021-12-31 02446771 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2021-12-31 02446771 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2021-12-31 02446771 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2021-12-31 02446771 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2021-12-31 02446771 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2021-12-31 02446771 frs-core:ProvisionsForImpairmentInvestments 2021-12-31 02446771 frs-core:ListedExchangeTraded 2021-12-31 02446771 frs-core:ListedExchangeTraded 2020-12-31 02446771 frs-core:CostValuation frs-core:ListedExchangeTraded 2020-12-31 02446771 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2021-12-31 02446771 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2021-12-31 02446771 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-12-31 02446771 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2021-12-31 02446771 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-12-31 02446771 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-12-31 02446771 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-12-31 02446771 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2020-12-31 02446771 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 02446771 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 02446771 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 02446771 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 02446771 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2021-12-31 02446771 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 02446771 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 02446771 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 02446771 frs-core:UnlistedNon-exchangeTraded 2021-12-31 02446771 frs-core:UnlistedNon-exchangeTraded 2020-12-31 02446771 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2020-12-31 02446771 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 02446771 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 02446771 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 02446771 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 02446771 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 02446771 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 02446771 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-12-31 02446771 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2020-12-31 02446771 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 02446771 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 02446771 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 02446771 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 02446771 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2021-12-31 02446771 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 02446771 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 02446771 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 02446771 dpl-frs:CostSales 2021-01-01 2021-12-31 02446771 dpl-frs:CostSales 2020-12-31 02446771 dpl-frs:CostSales 2021-12-31 02446771 dpl-frs:DistributionCosts 2021-01-01 2021-12-31 02446771 dpl-frs:AdministrativeExpenses 2021-01-01 2021-12-31 02446771 frs-bus:Director1 2021-01-01 2021-12-31 02446771 frs-bus:Director1 2020-12-31 02446771 frs-bus:Director1 2021-12-31 02446771 frs-bus:CompanySecretary1 2021-01-01 2021-12-31 02446771 1 2021-01-01 2021-12-31 02446771 frs-core:CurrentFinancialInstruments 1 2021-12-31 02446771 frs-core:Non-currentFinancialInstruments 1 2021-12-31 02446771 2 2021-01-01 2021-12-31 02446771 frs-core:CurrentFinancialInstruments 2 2021-12-31 02446771 frs-core:Non-currentFinancialInstruments 2 2021-12-31 02446771 3 2021-01-01 2021-12-31 02446771 frs-core:CurrentFinancialInstruments 3 2021-12-31 02446771 frs-core:Non-currentFinancialInstruments 3 2021-12-31 02446771 4 2021-01-01 2021-12-31 02446771 frs-core:CurrentFinancialInstruments 4 2021-12-31 02446771 frs-core:Non-currentFinancialInstruments 4 2021-12-31 02446771 5 2021-01-01 2021-12-31 02446771 frs-core:CurrentFinancialInstruments 5 2021-12-31 02446771 frs-core:Non-currentFinancialInstruments 5 2021-12-31 02446771 6 2021-01-01 2021-12-31 02446771 frs-core:CurrentFinancialInstruments 6 2021-12-31 02446771 frs-core:Non-currentFinancialInstruments 6 2021-12-31 02446771 7 2021-01-01 2021-12-31 02446771 frs-core:CurrentFinancialInstruments 7 2021-12-31 02446771 frs-core:Non-currentFinancialInstruments 7 2021-12-31 02446771 8 2021-01-01 2021-12-31 02446771 frs-core:CurrentFinancialInstruments 8 2021-12-31 02446771 frs-core:Non-currentFinancialInstruments 8 2021-12-31 02446771 9 2021-01-01 2021-12-31 02446771 frs-core:CurrentFinancialInstruments 9 2021-12-31 02446771 frs-core:Non-currentFinancialInstruments 9 2021-12-31 02446771 10 2021-01-01 2021-12-31 02446771 frs-core:CurrentFinancialInstruments 10 2021-12-31 02446771 frs-core:Non-currentFinancialInstruments 10 2021-12-31 02446771 11 2021-01-01 2021-12-31 02446771 frs-core:CurrentFinancialInstruments 11 2021-12-31 02446771 frs-core:Non-currentFinancialInstruments 11 2021-12-31 02446771 12 2021-01-01 2021-12-31 02446771 frs-core:CurrentFinancialInstruments 12 2021-12-31 02446771 frs-core:Non-currentFinancialInstruments 12 2021-12-31 02446771 13 2021-01-01 2021-12-31 02446771 frs-core:CurrentFinancialInstruments 13 2021-12-31 02446771 frs-core:Non-currentFinancialInstruments 13 2021-12-31 02446771 14 2021-01-01 2021-12-31 02446771 frs-core:CurrentFinancialInstruments 14 2021-12-31 02446771 frs-core:Non-currentFinancialInstruments 14 2021-12-31 02446771 15 2021-01-01 2021-12-31 02446771 frs-core:CurrentFinancialInstruments 15 2021-12-31 02446771 frs-core:Non-currentFinancialInstruments 15 2021-12-31 02446771 16 2021-01-01 2021-12-31 02446771 frs-core:CurrentFinancialInstruments 16 2021-12-31 02446771 frs-core:Non-currentFinancialInstruments 16 2021-12-31 02446771 17 2021-01-01 2021-12-31 02446771 frs-core:CurrentFinancialInstruments 17 2021-12-31 02446771 frs-core:Non-currentFinancialInstruments 17 2021-12-31 02446771 18 2021-01-01 2021-12-31 02446771 frs-core:CurrentFinancialInstruments 18 2021-12-31 02446771 frs-core:Non-currentFinancialInstruments 18 2021-12-31 02446771 19 2021-01-01 2021-12-31 02446771 frs-core:CurrentFinancialInstruments 19 2021-12-31 02446771 frs-core:Non-currentFinancialInstruments 19 2021-12-31 02446771 20 2021-01-01 2021-12-31 02446771 frs-core:CurrentFinancialInstruments 20 2021-12-31 02446771 frs-core:Non-currentFinancialInstruments 20 2021-12-31 02446771 dpl-frs:Item1 2021-01-01 2021-12-31 02446771 dpl-frs:Item1 2020-12-31 02446771 dpl-frs:Item1 2021-12-31 02446771 dpl-frs:CostSales dpl-frs:Item1 2021-01-01 2021-12-31 02446771 dpl-frs:CostSales dpl-frs:Item1 2020-12-31 02446771 dpl-frs:CostSales dpl-frs:Item1 2021-12-31 02446771 dpl-frs:DistributionCosts dpl-frs:Item1 2021-01-01 2021-12-31 02446771 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-01-01 2021-12-31 02446771 dpl-frs:Item2 2021-01-01 2021-12-31 02446771 dpl-frs:Item2 2020-12-31 02446771 dpl-frs:Item2 2021-12-31 02446771 dpl-frs:CostSales dpl-frs:Item2 2021-01-01 2021-12-31 02446771 dpl-frs:CostSales dpl-frs:Item2 2020-12-31 02446771 dpl-frs:CostSales dpl-frs:Item2 2021-12-31 02446771 dpl-frs:DistributionCosts dpl-frs:Item2 2021-01-01 2021-12-31 02446771 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-01-01 2021-12-31 02446771 dpl-frs:Item3 2021-01-01 2021-12-31 02446771 dpl-frs:Item3 2020-12-31 02446771 dpl-frs:Item3 2021-12-31 02446771 dpl-frs:CostSales dpl-frs:Item3 2021-01-01 2021-12-31 02446771 dpl-frs:CostSales dpl-frs:Item3 2020-12-31 02446771 dpl-frs:CostSales dpl-frs:Item3 2021-12-31 02446771 dpl-frs:DistributionCosts dpl-frs:Item3 2021-01-01 2021-12-31 02446771 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-01-01 2021-12-31 02446771 dpl-frs:Item4 2021-01-01 2021-12-31 02446771 dpl-frs:Item4 2020-12-31 02446771 dpl-frs:Item4 2021-12-31 02446771 dpl-frs:CostSales dpl-frs:Item4 2021-01-01 2021-12-31 02446771 dpl-frs:CostSales dpl-frs:Item4 2020-12-31 02446771 dpl-frs:CostSales dpl-frs:Item4 2021-12-31 02446771 dpl-frs:DistributionCosts dpl-frs:Item4 2021-01-01 2021-12-31 02446771 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-01-01 2021-12-31 02446771 dpl-frs:Item5 2021-01-01 2021-12-31 02446771 dpl-frs:Item5 2020-12-31 02446771 dpl-frs:Item5 2021-12-31 02446771 dpl-frs:CostSales dpl-frs:Item5 2021-01-01 2021-12-31 02446771 dpl-frs:CostSales dpl-frs:Item5 2020-12-31 02446771 dpl-frs:CostSales dpl-frs:Item5 2021-12-31 02446771 dpl-frs:DistributionCosts dpl-frs:Item5 2021-01-01 2021-12-31 02446771 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-01-01 2021-12-31 02446771 dpl-frs:Item6 2021-01-01 2021-12-31 02446771 dpl-frs:Item6 2020-12-31 02446771 dpl-frs:Item6 2021-12-31 02446771 dpl-frs:CostSales dpl-frs:Item6 2021-01-01 2021-12-31 02446771 dpl-frs:CostSales dpl-frs:Item6 2020-12-31 02446771 dpl-frs:CostSales dpl-frs:Item6 2021-12-31 02446771 dpl-frs:DistributionCosts dpl-frs:Item6 2021-01-01 2021-12-31 02446771 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-01-01 2021-12-31 02446771 dpl-frs:Item7 2021-01-01 2021-12-31 02446771 dpl-frs:Item7 2020-12-31 02446771 dpl-frs:Item7 2021-12-31 02446771 dpl-frs:CostSales dpl-frs:Item7 2021-01-01 2021-12-31 02446771 dpl-frs:CostSales dpl-frs:Item7 2020-12-31 02446771 dpl-frs:CostSales dpl-frs:Item7 2021-12-31 02446771 dpl-frs:DistributionCosts dpl-frs:Item7 2021-01-01 2021-12-31 02446771 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-01-01 2021-12-31 02446771 dpl-frs:Item8 2021-01-01 2021-12-31 02446771 dpl-frs:Item8 2020-12-31 02446771 dpl-frs:Item8 2021-12-31 02446771 dpl-frs:CostSales dpl-frs:Item8 2021-01-01 2021-12-31 02446771 dpl-frs:CostSales dpl-frs:Item8 2020-12-31 02446771 dpl-frs:CostSales dpl-frs:Item8 2021-12-31 02446771 dpl-frs:DistributionCosts dpl-frs:Item8 2021-01-01 2021-12-31 02446771 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-01-01 2021-12-31 02446771 dpl-frs:Item9 2021-01-01 2021-12-31 02446771 dpl-frs:Item9 2020-12-31 02446771 dpl-frs:Item9 2021-12-31 02446771 dpl-frs:CostSales dpl-frs:Item9 2021-01-01 2021-12-31 02446771 dpl-frs:CostSales dpl-frs:Item9 2020-12-31 02446771 dpl-frs:CostSales dpl-frs:Item9 2021-12-31 02446771 dpl-frs:DistributionCosts dpl-frs:Item9 2021-01-01 2021-12-31 02446771 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-01-01 2021-12-31 02446771 dpl-frs:Item10 2021-01-01 2021-12-31 02446771 dpl-frs:Item10 2020-12-31 02446771 dpl-frs:Item10 2021-12-31 02446771 dpl-frs:CostSales dpl-frs:Item10 2021-01-01 2021-12-31 02446771 dpl-frs:CostSales dpl-frs:Item10 2020-12-31 02446771 dpl-frs:CostSales dpl-frs:Item10 2021-12-31 02446771 dpl-frs:DistributionCosts dpl-frs:Item10 2021-01-01 2021-12-31 02446771 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-01-01 2021-12-31 02446771 dpl-frs:Item11 2021-01-01 2021-12-31 02446771 dpl-frs:Item11 2020-12-31 02446771 dpl-frs:Item11 2021-12-31 02446771 dpl-frs:CostSales dpl-frs:Item11 2021-01-01 2021-12-31 02446771 dpl-frs:CostSales dpl-frs:Item11 2020-12-31 02446771 dpl-frs:CostSales dpl-frs:Item11 2021-12-31 02446771 dpl-frs:DistributionCosts dpl-frs:Item11 2021-01-01 2021-12-31 02446771 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-01-01 2021-12-31 02446771 dpl-frs:Item12 2021-01-01 2021-12-31 02446771 dpl-frs:Item12 2020-12-31 02446771 dpl-frs:Item12 2021-12-31 02446771 dpl-frs:CostSales dpl-frs:Item12 2021-01-01 2021-12-31 02446771 dpl-frs:CostSales dpl-frs:Item12 2020-12-31 02446771 dpl-frs:CostSales dpl-frs:Item12 2021-12-31 02446771 dpl-frs:DistributionCosts dpl-frs:Item12 2021-01-01 2021-12-31 02446771 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-01-01 2021-12-31 02446771 1 2021-01-01 2021-12-31 02446771 frs-countries:EnglandWales 2021-01-01 2021-12-31
Registered number: 02446771
Chadron Limited
Unaudited Financial Statements
For The Year Ended 31 December 2022
Harris Sacker Associates Limited
5 The Squirrels
Bushey
Hertfordshire
WD23 4RT
Unaudited Financial Statements
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2
Page 1
Balance Sheet
Registered number: 02446771
2022 2021
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 1,000 1,700
Cash at bank and in hand 1,296 25,021
2,296 26,721
Creditors: Amounts Falling Due Within One Year 5 (43,204 ) (43,204 )
NET CURRENT ASSETS (LIABILITIES) (40,908 ) (16,483 )
TOTAL ASSETS LESS CURRENT LIABILITIES (40,908 ) (16,483 )
NET LIABILITIES (40,908 ) (16,483 )
CAPITAL AND RESERVES
Called up share capital 6 2 2
Profit and Loss Account (40,910 ) (16,485 )
SHAREHOLDERS' FUNDS (40,908) (16,483)
For the year ending 31 December 2022 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Rabbi L Sudak
Director
25/10/2023
The notes on page 2 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Chadron Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02446771 . The registered office is 230 Hale Lane, Edgware, Middlesex, HA8 9PZ.
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 the FRS 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 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 form the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover form the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows:NIL NIL (2021: NIL)
- -
4. Debtors
2022 2021
£ £
Due within one year
Trade debtors 1,000 1,700
1,000 1,700
5. Creditors: Amounts Falling Due Within One Year
2022 2021
£ £
Other creditors 42,964 42,964
Accruals and deferred income 240 240
43,204 43,204
6. Share Capital
2022 2021
Allotted, Called up and fully paid 2 2
Page 2