Acorah Software Products - Accounts Production 13.8.831 false true 30 April 2022 1 May 2021 false 1 May 2022 1 September 2023 1 September 2023 02577189 Mrs Leena Kharabanda Mr Prem Kharabanda iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 02577189 frs-bus:Original frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-09-01 02577189 frs-bus:Original frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-09-01 02577189 frs-bus:Original frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-09-01 02577189 frs-bus:Original frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-05-01 2023-09-01 02577189 frs-bus:Original frs-core:AllSubsidiaries 2022-05-01 2023-09-01 02577189 frs-bus:Original frs-core:KeyManagementPersonnel 2022-05-01 2023-09-01 02577189 frs-bus:Original frs-core:EntitiesControlledByKeyManagementPersonnel 2022-05-01 2023-09-01 02577189 frs-bus:Original frs-core:OtherRelatedParties 2022-05-01 2023-09-01 02577189 2022-04-30 02577189 2023-09-01 02577189 2022-05-01 2023-09-01 02577189 frs-bus:Original frs-core:CurrentFinancialInstruments 2023-09-01 02577189 frs-bus:Original frs-core:CurrentFinancialInstruments 2022-05-01 2023-09-01 02577189 frs-bus:Original frs-core:Non-currentFinancialInstruments 2023-09-01 02577189 frs-bus:Original frs-core:Non-currentFinancialInstruments 2022-05-01 2023-09-01 02577189 frs-bus:Original frs-core:CurrentFinancialInstruments 2022-05-01 2023-09-01 02577189 frs-bus:Original frs-core:CurrentFinancialInstruments 2023-09-01 02577189 frs-bus:Original frs-core:AfterOneYear 2022-05-01 2023-09-01 02577189 frs-bus:Original frs-core:BetweenOneFiveYears 2022-05-01 2023-09-01 02577189 frs-bus:Original frs-core:BetweenOneFiveYears 2023-09-01 02577189 frs-bus:Original frs-core:ComputerEquipment 2023-09-01 02577189 frs-bus:Original frs-core:ComputerEquipment 2022-05-01 2023-09-01 02577189 frs-bus:Original frs-core:ComputerEquipment 2022-04-30 02577189 frs-bus:Original frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-09-01 02577189 frs-bus:Original frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-05-01 2023-09-01 02577189 frs-bus:Original frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-04-30 02577189 frs-bus:Original frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-09-01 02577189 frs-bus:Original frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-05-01 2023-09-01 02577189 frs-bus:Original frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-04-30 02577189 frs-bus:Original frs-core:FurnitureFittings 2023-09-01 02577189 frs-bus:Original frs-core:FurnitureFittings 2022-05-01 2023-09-01 02577189 frs-bus:Original frs-core:FurnitureFittings 2022-04-30 02577189 frs-bus:Original frs-core:NetGoodwill 2023-09-01 02577189 frs-bus:Original frs-core:NetGoodwill 2022-05-01 2023-09-01 02577189 frs-bus:Original frs-core:NetGoodwill 2022-04-30 02577189 frs-bus:Original frs-core:InvestmentPropertyIncludedWithinPPE 2023-09-01 02577189 frs-bus:Original frs-core:InvestmentPropertyIncludedWithinPPE 2022-05-01 2023-09-01 02577189 frs-bus:Original frs-core:InvestmentPropertyIncludedWithinPPE 2022-04-30 02577189 frs-bus:Original frs-core:LandBuildings 2023-09-01 02577189 frs-bus:Original frs-core:LandBuildings 2022-05-01 2023-09-01 02577189 frs-bus:Original frs-core:LandBuildings 2022-04-30 02577189 frs-bus:Original frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-09-01 02577189 frs-bus:Original frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-05-01 2023-09-01 02577189 frs-bus:Original frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-04-30 02577189 frs-bus:Original frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-09-01 02577189 frs-bus:Original frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-05-01 2023-09-01 02577189 frs-bus:Original frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-04-30 02577189 frs-bus:Original frs-core:MoreThanFiveYears 2022-05-01 2023-09-01 02577189 frs-bus:Original frs-core:MoreThanFiveYears 2023-09-01 02577189 frs-bus:Original frs-core:MotorVehicles 2023-09-01 02577189 frs-bus:Original frs-core:MotorVehicles 2022-05-01 2023-09-01 02577189 frs-bus:Original frs-core:MotorVehicles 2022-04-30 02577189 frs-bus:Original frs-core:OtherResidualIntangibleAssets 2023-09-01 02577189 frs-bus:Original frs-core:OtherResidualIntangibleAssets 2022-05-01 2023-09-01 02577189 frs-bus:Original frs-core:OtherResidualIntangibleAssets 2022-04-30 02577189 frs-bus:Original frs-core:PlantMachinery 2023-09-01 02577189 frs-bus:Original frs-core:PlantMachinery 2022-05-01 2023-09-01 02577189 frs-bus:Original frs-core:PlantMachinery 2022-04-30 02577189 frs-bus:Original frs-core:Secured 2023-09-01 02577189 frs-bus:Original frs-core:Unsecured 2023-09-01 02577189 frs-bus:Original frs-core:WithinOneYear 2022-05-01 2023-09-01 02577189 frs-bus:Original frs-core:WithinOneYear 2023-09-01 02577189 frs-bus:Original frs-core:CapitalRedemptionReserve 2022-05-01 2023-09-01 02577189 frs-bus:Original frs-core:CapitalRedemptionReserve 2022-04-30 02577189 frs-bus:Original frs-core:CapitalRedemptionReserve 2023-09-01 02577189 frs-bus:Original frs-core:OtherReservesSubtotal 2022-05-01 2023-09-01 02577189 frs-bus:Original frs-core:OtherReservesSubtotal 2022-04-30 02577189 frs-bus:Original frs-core:OtherReservesSubtotal 2023-09-01 02577189 frs-bus:Original frs-core:RevaluationReserve 2022-05-01 2023-09-01 02577189 frs-bus:Original frs-core:RevaluationReserve 2022-04-30 02577189 frs-bus:Original frs-core:RevaluationReserve 2023-09-01 02577189 frs-bus:Original frs-core:SharePremium 2022-05-01 2023-09-01 02577189 frs-bus:Original frs-core:SharePremium 2022-04-30 02577189 frs-bus:Original frs-core:SharePremium 2023-09-01 02577189 frs-bus:Original frs-core:ShareCapital 2022-05-01 2023-09-01 02577189 frs-bus:Original frs-core:ShareCapital 2022-04-30 02577189 frs-bus:Original frs-core:ShareCapital 2023-09-01 02577189 frs-bus:Original frs-core:RetainedEarningsAccumulatedLosses 2022-05-01 2023-09-01 02577189 frs-bus:Original frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-04-30 02577189 frs-bus:Original frs-core:RetainedEarningsAccumulatedLosses 2023-09-01 02577189 frs-bus:Original frs-core:RetainedEarningsAccumulatedLosses 2022-04-30 02577189 frs-bus:Original frs-core:RetainedEarningsAccumulatedLosses 2023-09-01 02577189 frs-bus:Original frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-04-30 02577189 frs-bus:Original frs-countries:UnitedKingdom 2022-05-01 2023-09-01 02577189 frs-bus:Original frs-countries:Europe 2022-05-01 2023-09-01 02577189 frs-bus:Original frs-countries:NorthAmerica 2022-05-01 2023-09-01 02577189 frs-bus:Original frs-countries:SouthAmerica 2022-05-01 2023-09-01 02577189 frs-bus:Original frs-countries:Asia 2022-05-01 2023-09-01 02577189 frs-bus:Original frs-countries:RestWorldOutsideUK 2022-05-01 2023-09-01 02577189 frs-bus:Original frs-bus:HighestPaidDirector 2022-05-01 2023-09-01 02577189 frs-bus:Original frs-bus:PrivateLimitedCompanyLtd 2022-05-01 2023-09-01 02577189 frs-bus:Original frs-bus:CompanyLimitedByGuarantee 2022-05-01 2023-09-01 02577189 frs-bus:Original frs-bus:LimitedLiabilityPartnershipLLP 2022-05-01 2023-09-01 02577189 frs-bus:Original frs-bus:LimitedLiabilityPartnershipsSORP 2022-05-01 2023-09-01 02577189 frs-bus:Original frs-bus:FullAccounts 2022-05-01 2023-09-01 02577189 frs-bus:Original frs-bus:FilletedAccounts 2022-05-01 2023-09-01 02577189 frs-bus:Original frs-bus:AbridgedAccounts 2022-05-01 2023-09-01 02577189 frs-bus:Original frs-bus:FRS102 2022-05-01 2023-09-01 02577189 frs-bus:Original frs-bus:MediumEntities 2022-05-01 2023-09-01 02577189 frs-bus:Original frs-bus:SmallEntities 2022-05-01 2023-09-01 02577189 frs-bus:Original frs-bus:EntityHasNeverTraded 2022-05-01 2023-09-01 02577189 frs-bus:Original frs-bus:EntityNoLongerTradingButTradedInPast 2022-05-01 2023-09-01 02577189 frs-bus:Original frs-bus:Audited 2022-05-01 2023-09-01 02577189 frs-bus:Original frs-bus:AuditExempt-NoAccountantsReport 2022-05-01 2023-09-01 02577189 frs-bus:Original frs-bus:AuditExemptWithAccountantsReport 2022-05-01 2023-09-01 02577189 frs-bus:Original frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-05-01 2023-09-01 02577189 frs-bus:Original frs-bus:LargeCompaniesRegimeForAccounts 2022-05-01 2023-09-01 02577189 frs-bus:Original frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-05-01 2023-09-01 02577189 frs-bus:Original frs-bus:SmallCompaniesRegimeForAccounts 2022-05-01 2023-09-01 02577189 frs-bus:Original frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-05-01 2023-09-01 02577189 frs-bus:Original frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-05-01 2023-09-01 02577189 frs-bus:Original frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-05-01 2023-09-01 02577189 frs-bus:Original frs-bus:OrdinaryShareClass1 2022-05-01 2023-09-01 02577189 frs-bus:Original frs-bus:OrdinaryShareClass1 2022-04-30 02577189 frs-bus:Original frs-bus:OrdinaryShareClass1 2023-09-01 02577189 frs-bus:Original frs-bus:OrdinaryShareClass2 2022-05-01 2023-09-01 02577189 frs-bus:Original frs-bus:OrdinaryShareClass2 2022-04-30 02577189 frs-bus:Original frs-bus:OrdinaryShareClass2 2023-09-01 02577189 frs-bus:Original frs-bus:OrdinaryShareClass3 2022-05-01 2023-09-01 02577189 frs-bus:Original frs-bus:OrdinaryShareClass3 2022-04-30 02577189 frs-bus:Original frs-bus:OrdinaryShareClass3 2023-09-01 02577189 frs-bus:Original frs-bus:OrdinaryShareClass4 2022-05-01 2023-09-01 02577189 frs-bus:Original frs-bus:OrdinaryShareClass4 2022-04-30 02577189 frs-bus:Original frs-bus:OrdinaryShareClass4 2023-09-01 02577189 frs-bus:Original frs-bus:OrdinaryShareClass5 2022-05-01 2023-09-01 02577189 frs-bus:Original frs-bus:OrdinaryShareClass5 2022-04-30 02577189 frs-bus:Original frs-bus:OrdinaryShareClass5 2023-09-01 02577189 frs-bus:Original frs-bus:PreferenceShareClass1 2022-05-01 2023-09-01 02577189 frs-bus:Original frs-bus:PreferenceShareClass1 2022-04-30 02577189 frs-bus:Original frs-bus:PreferenceShareClass1 2023-09-01 02577189 frs-bus:Original frs-bus:PreferenceShareClass2 2022-05-01 2023-09-01 02577189 frs-bus:Original frs-bus:PreferenceShareClass2 2022-04-30 02577189 frs-bus:Original frs-bus:PreferenceShareClass2 2023-09-01 02577189 frs-bus:Original frs-bus:PreferenceShareClass3 2022-05-01 2023-09-01 02577189 frs-bus:Original frs-bus:PreferenceShareClass3 2022-04-30 02577189 frs-bus:Original frs-bus:PreferenceShareClass3 2023-09-01 02577189 frs-bus:Original frs-bus:PreferenceShareClass4 2022-05-01 2023-09-01 02577189 frs-bus:Original frs-bus:PreferenceShareClass4 2022-04-30 02577189 frs-bus:Original frs-bus:PreferenceShareClass4 2023-09-01 02577189 frs-bus:Original frs-bus:PreferenceShareClass5 2022-05-01 2023-09-01 02577189 frs-bus:Original frs-bus:PreferenceShareClass5 2022-04-30 02577189 frs-bus:Original frs-bus:PreferenceShareClass5 2023-09-01 02577189 frs-bus:Original 1 2022-05-01 2023-09-01 02577189 frs-bus:Original 1 2023-09-01 02577189 frs-bus:Original 1 2022-05-01 2023-09-01 02577189 frs-bus:Original frs-core:LeasedAssets 2022-05-01 2023-09-01 02577189 frs-bus:Original frs-core:OwnedAssets 2022-05-01 2023-09-01 02577189 frs-bus:Original frs-core:CurrencyRisk 2022-05-01 2023-09-01 02577189 frs-bus:Original frs-core:MarketRisk 2022-05-01 2023-09-01 02577189 frs-bus:Original frs-core:InterestRateRisk 2022-05-01 2023-09-01 02577189 frs-bus:Original frs-core:DeferredTaxation 2022-05-01 2023-09-01 02577189 frs-bus:Original frs-core:DeferredTaxation 2022-04-30 02577189 frs-bus:Original frs-core:DeferredTaxation 2023-09-01 02577189 frs-bus:Original frs-core:OtherProvisionsContingentLiabilities 2022-05-01 2023-09-01 02577189 frs-bus:Original frs-core:OtherProvisionsContingentLiabilities 2022-04-30 02577189 frs-bus:Original frs-core:OtherProvisionsContingentLiabilities 2023-09-01 02577189 frs-bus:Original frs-core:ProvisionsDeferredTax 2023-09-01 02577189 frs-bus:Original frs-core:OtherDeferredTax 2023-09-01 02577189 frs-bus:Original frs-core:AcceleratedTaxDepreciationDeferredTax 2023-09-01 02577189 frs-bus:Original frs-core:TaxLossesCarry-forwardsDeferredTax 2023-09-01 02577189 frs-bus:Original frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-09-01 02577189 frs-bus:Original frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-05-01 2023-09-01 02577189 frs-bus:Original frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-04-30 02577189 frs-bus:Original frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-09-01 02577189 frs-bus:Original frs-core:Provisions 2022-05-01 2023-09-01 02577189 frs-bus:Original frs-core:Provisions 2022-04-30 02577189 frs-bus:Original frs-core:Provisions 2023-09-01 02577189 frs-bus:Original frs-core:Provisions 2022-05-01 2023-09-01 02577189 frs-bus:Original frs-core:Provisions 2022-04-30 02577189 frs-bus:Original frs-core:Provisions 2023-09-01 02577189 frs-bus:Original frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-09-01 02577189 frs-bus:Original frs-core:RevaluationInvestmentPropertyDeferredTax 2023-09-01 02577189 frs-bus:Original frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-09-01 02577189 frs-bus:Original frs-core:OtherPost-employmentBenefitsDeferredTax 2023-09-01 02577189 frs-bus:Original frs-core:Share-basedPaymentsDeferredTax 2023-09-01 02577189 frs-bus:Original frs-core:TaxCreditsDeferredTax 2023-09-01 02577189 frs-bus:Original frs-core:CostValuation 2022-04-30 02577189 frs-bus:Original frs-core:AdditionsToInvestments 2023-09-01 02577189 frs-bus:Original frs-core:DisposalsRepaymentsInvestments 2023-09-01 02577189 frs-bus:Original frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-09-01 02577189 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-09-01 02577189 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-09-01 02577189 frs-bus:Original frs-core:OtherIncreaseDecreaseInInvestments 2023-09-01 02577189 frs-bus:Original frs-core:CostValuation 2023-09-01 02577189 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments 2022-04-30 02577189 frs-bus:Original frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-09-01 02577189 frs-bus:Original frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-09-01 02577189 frs-bus:Original frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-09-01 02577189 frs-bus:Original frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-09-01 02577189 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-09-01 02577189 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-09-01 02577189 frs-bus:Original frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-09-01 02577189 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments 2023-09-01 02577189 frs-bus:Original frs-core:ListedExchangeTraded 2023-09-01 02577189 frs-bus:Original frs-core:ListedExchangeTraded 2022-04-30 02577189 frs-bus:Original frs-core:CostValuation frs-core:ListedExchangeTraded 2022-04-30 02577189 frs-bus:Original frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-09-01 02577189 frs-bus:Original frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-09-01 02577189 frs-bus:Original frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-09-01 02577189 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-09-01 02577189 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-09-01 02577189 frs-bus:Original frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-09-01 02577189 frs-bus:Original frs-core:CostValuation frs-core:ListedExchangeTraded 2023-09-01 02577189 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-04-30 02577189 frs-bus:Original frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-09-01 02577189 frs-bus:Original frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-09-01 02577189 frs-bus:Original frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-09-01 02577189 frs-bus:Original frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-09-01 02577189 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-09-01 02577189 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-09-01 02577189 frs-bus:Original frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-09-01 02577189 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-09-01 02577189 frs-bus:Original frs-core:UnlistedNon-exchangeTraded 2023-09-01 02577189 frs-bus:Original frs-core:UnlistedNon-exchangeTraded 2022-04-30 02577189 frs-bus:Original frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-04-30 02577189 frs-bus:Original frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-09-01 02577189 frs-bus:Original frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-09-01 02577189 frs-bus:Original frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-09-01 02577189 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-09-01 02577189 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-09-01 02577189 frs-bus:Original frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-09-01 02577189 frs-bus:Original frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-09-01 02577189 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-04-30 02577189 frs-bus:Original frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-09-01 02577189 frs-bus:Original frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-09-01 02577189 frs-bus:Original frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-09-01 02577189 frs-bus:Original frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-09-01 02577189 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-09-01 02577189 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-09-01 02577189 frs-bus:Original frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-09-01 02577189 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-09-01 02577189 frs-bus:Original dpl-frs:CostSales 2022-05-01 2023-09-01 02577189 frs-bus:Original dpl-frs:CostSales 2022-04-30 02577189 frs-bus:Original dpl-frs:CostSales 2023-09-01 02577189 frs-bus:Original dpl-frs:DistributionCosts 2022-05-01 2023-09-01 02577189 frs-bus:Original dpl-frs:AdministrativeExpenses 2022-05-01 2023-09-01 02577189 frs-bus:Original frs-bus:Director1 2022-05-01 2023-09-01 02577189 frs-bus:Original frs-bus:Director1 2022-04-30 02577189 frs-bus:Original frs-bus:Director1 2023-09-01 02577189 frs-bus:Original frs-bus:Director2 2022-05-01 2023-09-01 02577189 frs-bus:Original frs-bus:Director2 2022-04-30 02577189 frs-bus:Original frs-bus:Director2 2023-09-01 02577189 frs-bus:Original 1 2022-05-01 2023-09-01 02577189 frs-bus:Original frs-core:CurrentFinancialInstruments 1 2023-09-01 02577189 frs-bus:Original frs-core:Non-currentFinancialInstruments 1 2023-09-01 02577189 frs-bus:Original 2 2022-05-01 2023-09-01 02577189 frs-bus:Original frs-core:CurrentFinancialInstruments 2 2023-09-01 02577189 frs-bus:Original frs-core:Non-currentFinancialInstruments 2 2023-09-01 02577189 frs-bus:Original 3 2022-05-01 2023-09-01 02577189 frs-bus:Original frs-core:CurrentFinancialInstruments 3 2023-09-01 02577189 frs-bus:Original frs-core:Non-currentFinancialInstruments 3 2023-09-01 02577189 frs-bus:Original 4 2022-05-01 2023-09-01 02577189 frs-bus:Original frs-core:CurrentFinancialInstruments 4 2023-09-01 02577189 frs-bus:Original frs-core:Non-currentFinancialInstruments 4 2023-09-01 02577189 frs-bus:Original 5 2022-05-01 2023-09-01 02577189 frs-bus:Original frs-core:CurrentFinancialInstruments 5 2023-09-01 02577189 frs-bus:Original frs-core:Non-currentFinancialInstruments 5 2023-09-01 02577189 frs-bus:Original 6 2022-05-01 2023-09-01 02577189 frs-bus:Original frs-core:CurrentFinancialInstruments 6 2023-09-01 02577189 frs-bus:Original frs-core:Non-currentFinancialInstruments 6 2023-09-01 02577189 frs-bus:Original 7 2022-05-01 2023-09-01 02577189 frs-bus:Original frs-core:CurrentFinancialInstruments 7 2023-09-01 02577189 frs-bus:Original frs-core:Non-currentFinancialInstruments 7 2023-09-01 02577189 frs-bus:Original 8 2022-05-01 2023-09-01 02577189 frs-bus:Original frs-core:CurrentFinancialInstruments 8 2023-09-01 02577189 frs-bus:Original frs-core:Non-currentFinancialInstruments 8 2023-09-01 02577189 frs-bus:Original 9 2022-05-01 2023-09-01 02577189 frs-bus:Original frs-core:CurrentFinancialInstruments 9 2023-09-01 02577189 frs-bus:Original frs-core:Non-currentFinancialInstruments 9 2023-09-01 02577189 frs-bus:Original 10 2022-05-01 2023-09-01 02577189 frs-bus:Original frs-core:CurrentFinancialInstruments 10 2023-09-01 02577189 frs-bus:Original frs-core:Non-currentFinancialInstruments 10 2023-09-01 02577189 frs-bus:Original 11 2022-05-01 2023-09-01 02577189 frs-bus:Original frs-core:CurrentFinancialInstruments 11 2023-09-01 02577189 frs-bus:Original frs-core:Non-currentFinancialInstruments 11 2023-09-01 02577189 frs-bus:Original 12 2022-05-01 2023-09-01 02577189 frs-bus:Original frs-core:CurrentFinancialInstruments 12 2023-09-01 02577189 frs-bus:Original frs-core:Non-currentFinancialInstruments 12 2023-09-01 02577189 frs-bus:Original 13 2022-05-01 2023-09-01 02577189 frs-bus:Original frs-core:CurrentFinancialInstruments 13 2023-09-01 02577189 frs-bus:Original frs-core:Non-currentFinancialInstruments 13 2023-09-01 02577189 frs-bus:Original 14 2022-05-01 2023-09-01 02577189 frs-bus:Original frs-core:CurrentFinancialInstruments 14 2023-09-01 02577189 frs-bus:Original frs-core:Non-currentFinancialInstruments 14 2023-09-01 02577189 frs-bus:Original 15 2022-05-01 2023-09-01 02577189 frs-bus:Original frs-core:CurrentFinancialInstruments 15 2023-09-01 02577189 frs-bus:Original frs-core:Non-currentFinancialInstruments 15 2023-09-01 02577189 frs-bus:Original 16 2022-05-01 2023-09-01 02577189 frs-bus:Original frs-core:CurrentFinancialInstruments 16 2023-09-01 02577189 frs-bus:Original frs-core:Non-currentFinancialInstruments 16 2023-09-01 02577189 frs-bus:Original 17 2022-05-01 2023-09-01 02577189 frs-bus:Original frs-core:CurrentFinancialInstruments 17 2023-09-01 02577189 frs-bus:Original frs-core:Non-currentFinancialInstruments 17 2023-09-01 02577189 frs-bus:Original 18 2022-05-01 2023-09-01 02577189 frs-bus:Original frs-core:CurrentFinancialInstruments 18 2023-09-01 02577189 frs-bus:Original frs-core:Non-currentFinancialInstruments 18 2023-09-01 02577189 frs-bus:Original 19 2022-05-01 2023-09-01 02577189 frs-bus:Original frs-core:CurrentFinancialInstruments 19 2023-09-01 02577189 frs-bus:Original frs-core:Non-currentFinancialInstruments 19 2023-09-01 02577189 frs-bus:Original 20 2022-05-01 2023-09-01 02577189 frs-bus:Original frs-core:CurrentFinancialInstruments 20 2023-09-01 02577189 frs-bus:Original frs-core:Non-currentFinancialInstruments 20 2023-09-01 02577189 frs-bus:Original dpl-frs:Item1 2022-05-01 2023-09-01 02577189 frs-bus:Original dpl-frs:Item1 2022-04-30 02577189 frs-bus:Original dpl-frs:Item1 2023-09-01 02577189 frs-bus:Original dpl-frs:CostSales dpl-frs:Item1 2022-05-01 2023-09-01 02577189 frs-bus:Original dpl-frs:CostSales dpl-frs:Item1 2022-04-30 02577189 frs-bus:Original dpl-frs:CostSales dpl-frs:Item1 2023-09-01 02577189 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item1 2022-05-01 2023-09-01 02577189 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-05-01 2023-09-01 02577189 frs-bus:Original dpl-frs:Item2 2022-05-01 2023-09-01 02577189 frs-bus:Original dpl-frs:Item2 2022-04-30 02577189 frs-bus:Original dpl-frs:Item2 2023-09-01 02577189 frs-bus:Original dpl-frs:CostSales dpl-frs:Item2 2022-05-01 2023-09-01 02577189 frs-bus:Original dpl-frs:CostSales dpl-frs:Item2 2022-04-30 02577189 frs-bus:Original dpl-frs:CostSales dpl-frs:Item2 2023-09-01 02577189 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item2 2022-05-01 2023-09-01 02577189 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-05-01 2023-09-01 02577189 frs-bus:Original dpl-frs:Item3 2022-05-01 2023-09-01 02577189 frs-bus:Original dpl-frs:Item3 2022-04-30 02577189 frs-bus:Original dpl-frs:Item3 2023-09-01 02577189 frs-bus:Original dpl-frs:CostSales dpl-frs:Item3 2022-05-01 2023-09-01 02577189 frs-bus:Original dpl-frs:CostSales dpl-frs:Item3 2022-04-30 02577189 frs-bus:Original dpl-frs:CostSales dpl-frs:Item3 2023-09-01 02577189 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item3 2022-05-01 2023-09-01 02577189 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-05-01 2023-09-01 02577189 frs-bus:Original dpl-frs:Item4 2022-05-01 2023-09-01 02577189 frs-bus:Original dpl-frs:Item4 2022-04-30 02577189 frs-bus:Original dpl-frs:Item4 2023-09-01 02577189 frs-bus:Original dpl-frs:CostSales dpl-frs:Item4 2022-05-01 2023-09-01 02577189 frs-bus:Original dpl-frs:CostSales dpl-frs:Item4 2022-04-30 02577189 frs-bus:Original dpl-frs:CostSales dpl-frs:Item4 2023-09-01 02577189 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item4 2022-05-01 2023-09-01 02577189 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-05-01 2023-09-01 02577189 frs-bus:Original dpl-frs:Item5 2022-05-01 2023-09-01 02577189 frs-bus:Original dpl-frs:Item5 2022-04-30 02577189 frs-bus:Original dpl-frs:Item5 2023-09-01 02577189 frs-bus:Original dpl-frs:CostSales dpl-frs:Item5 2022-05-01 2023-09-01 02577189 frs-bus:Original dpl-frs:CostSales dpl-frs:Item5 2022-04-30 02577189 frs-bus:Original dpl-frs:CostSales dpl-frs:Item5 2023-09-01 02577189 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item5 2022-05-01 2023-09-01 02577189 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-05-01 2023-09-01 02577189 frs-bus:Original dpl-frs:Item6 2022-05-01 2023-09-01 02577189 frs-bus:Original dpl-frs:Item6 2022-04-30 02577189 frs-bus:Original dpl-frs:Item6 2023-09-01 02577189 frs-bus:Original dpl-frs:CostSales dpl-frs:Item6 2022-05-01 2023-09-01 02577189 frs-bus:Original dpl-frs:CostSales dpl-frs:Item6 2022-04-30 02577189 frs-bus:Original dpl-frs:CostSales dpl-frs:Item6 2023-09-01 02577189 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item6 2022-05-01 2023-09-01 02577189 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-05-01 2023-09-01 02577189 frs-bus:Original dpl-frs:Item7 2022-05-01 2023-09-01 02577189 frs-bus:Original dpl-frs:Item7 2022-04-30 02577189 frs-bus:Original dpl-frs:Item7 2023-09-01 02577189 frs-bus:Original dpl-frs:CostSales dpl-frs:Item7 2022-05-01 2023-09-01 02577189 frs-bus:Original dpl-frs:CostSales dpl-frs:Item7 2022-04-30 02577189 frs-bus:Original dpl-frs:CostSales dpl-frs:Item7 2023-09-01 02577189 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item7 2022-05-01 2023-09-01 02577189 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-05-01 2023-09-01 02577189 frs-bus:Original dpl-frs:Item8 2022-05-01 2023-09-01 02577189 frs-bus:Original dpl-frs:Item8 2022-04-30 02577189 frs-bus:Original dpl-frs:Item8 2023-09-01 02577189 frs-bus:Original dpl-frs:CostSales dpl-frs:Item8 2022-05-01 2023-09-01 02577189 frs-bus:Original dpl-frs:CostSales dpl-frs:Item8 2022-04-30 02577189 frs-bus:Original dpl-frs:CostSales dpl-frs:Item8 2023-09-01 02577189 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item8 2022-05-01 2023-09-01 02577189 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-05-01 2023-09-01 02577189 frs-bus:Original dpl-frs:Item9 2022-05-01 2023-09-01 02577189 frs-bus:Original dpl-frs:Item9 2022-04-30 02577189 frs-bus:Original dpl-frs:Item9 2023-09-01 02577189 frs-bus:Original dpl-frs:CostSales dpl-frs:Item9 2022-05-01 2023-09-01 02577189 frs-bus:Original dpl-frs:CostSales dpl-frs:Item9 2022-04-30 02577189 frs-bus:Original dpl-frs:CostSales dpl-frs:Item9 2023-09-01 02577189 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item9 2022-05-01 2023-09-01 02577189 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-05-01 2023-09-01 02577189 frs-bus:Original dpl-frs:Item10 2022-05-01 2023-09-01 02577189 frs-bus:Original dpl-frs:Item10 2022-04-30 02577189 frs-bus:Original dpl-frs:Item10 2023-09-01 02577189 frs-bus:Original dpl-frs:CostSales dpl-frs:Item10 2022-05-01 2023-09-01 02577189 frs-bus:Original dpl-frs:CostSales dpl-frs:Item10 2022-04-30 02577189 frs-bus:Original dpl-frs:CostSales dpl-frs:Item10 2023-09-01 02577189 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item10 2022-05-01 2023-09-01 02577189 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-05-01 2023-09-01 02577189 frs-bus:Original dpl-frs:Item11 2022-05-01 2023-09-01 02577189 frs-bus:Original dpl-frs:Item11 2022-04-30 02577189 frs-bus:Original dpl-frs:Item11 2023-09-01 02577189 frs-bus:Original dpl-frs:CostSales dpl-frs:Item11 2022-05-01 2023-09-01 02577189 frs-bus:Original dpl-frs:CostSales dpl-frs:Item11 2022-04-30 02577189 frs-bus:Original dpl-frs:CostSales dpl-frs:Item11 2023-09-01 02577189 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item11 2022-05-01 2023-09-01 02577189 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-05-01 2023-09-01 02577189 frs-bus:Original dpl-frs:Item12 2022-05-01 2023-09-01 02577189 frs-bus:Original dpl-frs:Item12 2022-04-30 02577189 frs-bus:Original dpl-frs:Item12 2023-09-01 02577189 frs-bus:Original dpl-frs:CostSales dpl-frs:Item12 2022-05-01 2023-09-01 02577189 frs-bus:Original dpl-frs:CostSales dpl-frs:Item12 2022-04-30 02577189 frs-bus:Original dpl-frs:CostSales dpl-frs:Item12 2023-09-01 02577189 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item12 2022-05-01 2023-09-01 02577189 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-05-01 2023-09-01 02577189 frs-bus:Original 1 2022-05-01 2023-09-01 02577189 frs-bus:Original frs-countries:EnglandWales 2022-05-01 2023-09-01 02577189 frs-bus:Original frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-04-30 02577189 frs-bus:Original frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-04-30 02577189 frs-bus:Original frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-04-30 02577189 frs-bus:Original frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-05-01 2022-04-30 02577189 frs-bus:Original frs-core:AllSubsidiaries 2021-05-01 2022-04-30 02577189 frs-bus:Original frs-core:KeyManagementPersonnel 2021-05-01 2022-04-30 02577189 frs-bus:Original frs-core:EntitiesControlledByKeyManagementPersonnel 2021-05-01 2022-04-30 02577189 frs-bus:Original frs-core:OtherRelatedParties 2021-05-01 2022-04-30 02577189 2021-04-30 02577189 2022-04-30 02577189 2021-05-01 2022-04-30 02577189 frs-bus:Original frs-core:CurrentFinancialInstruments 2022-04-30 02577189 frs-bus:Original frs-core:CurrentFinancialInstruments 2021-05-01 2022-04-30 02577189 frs-bus:Original frs-core:Non-currentFinancialInstruments 2022-04-30 02577189 frs-bus:Original frs-core:Non-currentFinancialInstruments 2021-05-01 2022-04-30 02577189 frs-bus:Original frs-core:CurrentFinancialInstruments 2021-05-01 2022-04-30 02577189 frs-bus:Original frs-core:CurrentFinancialInstruments 2022-04-30 02577189 frs-bus:Original frs-core:AfterOneYear 2021-05-01 2022-04-30 02577189 frs-bus:Original frs-core:BetweenOneFiveYears 2021-05-01 2022-04-30 02577189 frs-bus:Original frs-core:BetweenOneFiveYears 2022-04-30 02577189 frs-bus:Original frs-core:ComputerEquipment 2022-04-30 02577189 frs-bus:Original frs-core:ComputerEquipment 2021-05-01 2022-04-30 02577189 frs-bus:Original frs-core:ComputerEquipment 2021-04-30 02577189 frs-bus:Original frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-04-30 02577189 frs-bus:Original frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-05-01 2022-04-30 02577189 frs-bus:Original frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-04-30 02577189 frs-bus:Original frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-04-30 02577189 frs-bus:Original frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-05-01 2022-04-30 02577189 frs-bus:Original frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-04-30 02577189 frs-bus:Original frs-core:FurnitureFittings 2022-04-30 02577189 frs-bus:Original frs-core:FurnitureFittings 2021-05-01 2022-04-30 02577189 frs-bus:Original frs-core:FurnitureFittings 2021-04-30 02577189 frs-bus:Original frs-core:NetGoodwill 2022-04-30 02577189 frs-bus:Original frs-core:NetGoodwill 2021-05-01 2022-04-30 02577189 frs-bus:Original frs-core:NetGoodwill 2021-04-30 02577189 frs-bus:Original frs-core:InvestmentPropertyIncludedWithinPPE 2022-04-30 02577189 frs-bus:Original frs-core:InvestmentPropertyIncludedWithinPPE 2021-05-01 2022-04-30 02577189 frs-bus:Original frs-core:InvestmentPropertyIncludedWithinPPE 2021-04-30 02577189 frs-bus:Original frs-core:LandBuildings 2022-04-30 02577189 frs-bus:Original frs-core:LandBuildings 2021-05-01 2022-04-30 02577189 frs-bus:Original frs-core:LandBuildings 2021-04-30 02577189 frs-bus:Original frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-04-30 02577189 frs-bus:Original frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-05-01 2022-04-30 02577189 frs-bus:Original frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-04-30 02577189 frs-bus:Original frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-04-30 02577189 frs-bus:Original frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-05-01 2022-04-30 02577189 frs-bus:Original frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-04-30 02577189 frs-bus:Original frs-core:MoreThanFiveYears 2021-05-01 2022-04-30 02577189 frs-bus:Original frs-core:MoreThanFiveYears 2022-04-30 02577189 frs-bus:Original frs-core:MotorVehicles 2022-04-30 02577189 frs-bus:Original frs-core:MotorVehicles 2021-05-01 2022-04-30 02577189 frs-bus:Original frs-core:MotorVehicles 2021-04-30 02577189 frs-bus:Original frs-core:OtherResidualIntangibleAssets 2022-04-30 02577189 frs-bus:Original frs-core:OtherResidualIntangibleAssets 2021-05-01 2022-04-30 02577189 frs-bus:Original frs-core:OtherResidualIntangibleAssets 2021-04-30 02577189 frs-bus:Original frs-core:PlantMachinery 2022-04-30 02577189 frs-bus:Original frs-core:PlantMachinery 2021-05-01 2022-04-30 02577189 frs-bus:Original frs-core:PlantMachinery 2021-04-30 02577189 frs-bus:Original frs-core:Secured 2022-04-30 02577189 frs-bus:Original frs-core:Unsecured 2022-04-30 02577189 frs-bus:Original frs-core:WithinOneYear 2021-05-01 2022-04-30 02577189 frs-bus:Original frs-core:WithinOneYear 2022-04-30 02577189 frs-bus:Original frs-core:CapitalRedemptionReserve 2021-05-01 2022-04-30 02577189 frs-bus:Original frs-core:CapitalRedemptionReserve 2021-04-30 02577189 frs-bus:Original frs-core:CapitalRedemptionReserve 2022-04-30 02577189 frs-bus:Original frs-core:OtherReservesSubtotal 2021-05-01 2022-04-30 02577189 frs-bus:Original frs-core:OtherReservesSubtotal 2021-04-30 02577189 frs-bus:Original frs-core:OtherReservesSubtotal 2022-04-30 02577189 frs-bus:Original frs-core:RevaluationReserve 2021-05-01 2022-04-30 02577189 frs-bus:Original frs-core:RevaluationReserve 2021-04-30 02577189 frs-bus:Original frs-core:RevaluationReserve 2022-04-30 02577189 frs-bus:Original frs-core:SharePremium 2021-05-01 2022-04-30 02577189 frs-bus:Original frs-core:SharePremium 2021-04-30 02577189 frs-bus:Original frs-core:SharePremium 2022-04-30 02577189 frs-bus:Original frs-core:ShareCapital 2021-05-01 2022-04-30 02577189 frs-bus:Original frs-core:ShareCapital 2021-04-30 02577189 frs-bus:Original frs-core:ShareCapital 2022-04-30 02577189 frs-bus:Original frs-core:RetainedEarningsAccumulatedLosses 2021-05-01 2022-04-30 02577189 frs-bus:Original frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-04-30 02577189 frs-bus:Original frs-core:RetainedEarningsAccumulatedLosses 2022-04-30 02577189 frs-bus:Original frs-core:RetainedEarningsAccumulatedLosses 2021-04-30 02577189 frs-bus:Original frs-core:RetainedEarningsAccumulatedLosses 2022-04-30 02577189 frs-bus:Original frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-04-30 02577189 frs-bus:Original frs-countries:UnitedKingdom 2021-05-01 2022-04-30 02577189 frs-bus:Original frs-countries:Europe 2021-05-01 2022-04-30 02577189 frs-bus:Original frs-countries:NorthAmerica 2021-05-01 2022-04-30 02577189 frs-bus:Original frs-countries:SouthAmerica 2021-05-01 2022-04-30 02577189 frs-bus:Original frs-countries:Asia 2021-05-01 2022-04-30 02577189 frs-bus:Original frs-countries:RestWorldOutsideUK 2021-05-01 2022-04-30 02577189 frs-bus:Original frs-bus:HighestPaidDirector 2021-05-01 2022-04-30 02577189 frs-bus:Original frs-bus:PrivateLimitedCompanyLtd 2021-05-01 2022-04-30 02577189 frs-bus:Original frs-bus:CompanyLimitedByGuarantee 2021-05-01 2022-04-30 02577189 frs-bus:Original frs-bus:LimitedLiabilityPartnershipLLP 2021-05-01 2022-04-30 02577189 frs-bus:Original frs-bus:LimitedLiabilityPartnershipsSORP 2021-05-01 2022-04-30 02577189 frs-bus:Original frs-bus:FullAccounts 2021-05-01 2022-04-30 02577189 frs-bus:Original frs-bus:FilletedAccounts 2021-05-01 2022-04-30 02577189 frs-bus:Original frs-bus:AbridgedAccounts 2021-05-01 2022-04-30 02577189 frs-bus:Original frs-bus:FRS102 2021-05-01 2022-04-30 02577189 frs-bus:Original frs-bus:MediumEntities 2021-05-01 2022-04-30 02577189 frs-bus:Original frs-bus:SmallEntities 2021-05-01 2022-04-30 02577189 frs-bus:Original frs-bus:EntityHasNeverTraded 2021-05-01 2022-04-30 02577189 frs-bus:Original frs-bus:EntityNoLongerTradingButTradedInPast 2021-05-01 2022-04-30 02577189 frs-bus:Original frs-bus:Audited 2021-05-01 2022-04-30 02577189 frs-bus:Original frs-bus:AuditExempt-NoAccountantsReport 2021-05-01 2022-04-30 02577189 frs-bus:Original frs-bus:AuditExemptWithAccountantsReport 2021-05-01 2022-04-30 02577189 frs-bus:Original frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-05-01 2022-04-30 02577189 frs-bus:Original frs-bus:LargeCompaniesRegimeForAccounts 2021-05-01 2022-04-30 02577189 frs-bus:Original frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-05-01 2022-04-30 02577189 frs-bus:Original frs-bus:SmallCompaniesRegimeForAccounts 2021-05-01 2022-04-30 02577189 frs-bus:Original frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-05-01 2022-04-30 02577189 frs-bus:Original frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-05-01 2022-04-30 02577189 frs-bus:Original frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-05-01 2022-04-30 02577189 frs-bus:Original frs-bus:OrdinaryShareClass1 2021-05-01 2022-04-30 02577189 frs-bus:Original frs-bus:OrdinaryShareClass1 2021-04-30 02577189 frs-bus:Original frs-bus:OrdinaryShareClass1 2022-04-30 02577189 frs-bus:Original frs-bus:OrdinaryShareClass2 2021-05-01 2022-04-30 02577189 frs-bus:Original frs-bus:OrdinaryShareClass2 2021-04-30 02577189 frs-bus:Original frs-bus:OrdinaryShareClass2 2022-04-30 02577189 frs-bus:Original frs-bus:OrdinaryShareClass3 2021-05-01 2022-04-30 02577189 frs-bus:Original frs-bus:OrdinaryShareClass3 2021-04-30 02577189 frs-bus:Original frs-bus:OrdinaryShareClass3 2022-04-30 02577189 frs-bus:Original frs-bus:OrdinaryShareClass4 2021-05-01 2022-04-30 02577189 frs-bus:Original frs-bus:OrdinaryShareClass4 2021-04-30 02577189 frs-bus:Original frs-bus:OrdinaryShareClass4 2022-04-30 02577189 frs-bus:Original frs-bus:OrdinaryShareClass5 2021-05-01 2022-04-30 02577189 frs-bus:Original frs-bus:OrdinaryShareClass5 2021-04-30 02577189 frs-bus:Original frs-bus:OrdinaryShareClass5 2022-04-30 02577189 frs-bus:Original frs-bus:PreferenceShareClass1 2021-05-01 2022-04-30 02577189 frs-bus:Original frs-bus:PreferenceShareClass1 2021-04-30 02577189 frs-bus:Original frs-bus:PreferenceShareClass1 2022-04-30 02577189 frs-bus:Original frs-bus:PreferenceShareClass2 2021-05-01 2022-04-30 02577189 frs-bus:Original frs-bus:PreferenceShareClass2 2021-04-30 02577189 frs-bus:Original frs-bus:PreferenceShareClass2 2022-04-30 02577189 frs-bus:Original frs-bus:PreferenceShareClass3 2021-05-01 2022-04-30 02577189 frs-bus:Original frs-bus:PreferenceShareClass3 2021-04-30 02577189 frs-bus:Original frs-bus:PreferenceShareClass3 2022-04-30 02577189 frs-bus:Original frs-bus:PreferenceShareClass4 2021-05-01 2022-04-30 02577189 frs-bus:Original frs-bus:PreferenceShareClass4 2021-04-30 02577189 frs-bus:Original frs-bus:PreferenceShareClass4 2022-04-30 02577189 frs-bus:Original frs-bus:PreferenceShareClass5 2021-05-01 2022-04-30 02577189 frs-bus:Original frs-bus:PreferenceShareClass5 2021-04-30 02577189 frs-bus:Original frs-bus:PreferenceShareClass5 2022-04-30 02577189 frs-bus:Original 1 2021-05-01 2022-04-30 02577189 frs-bus:Original 1 2022-04-30 02577189 frs-bus:Original 1 2021-05-01 2022-04-30 02577189 frs-bus:Original frs-core:LeasedAssets 2021-05-01 2022-04-30 02577189 frs-bus:Original frs-core:OwnedAssets 2021-05-01 2022-04-30 02577189 frs-bus:Original frs-core:CurrencyRisk 2021-05-01 2022-04-30 02577189 frs-bus:Original frs-core:MarketRisk 2021-05-01 2022-04-30 02577189 frs-bus:Original frs-core:InterestRateRisk 2021-05-01 2022-04-30 02577189 frs-bus:Original frs-core:DeferredTaxation 2021-05-01 2022-04-30 02577189 frs-bus:Original frs-core:DeferredTaxation 2021-04-30 02577189 frs-bus:Original frs-core:DeferredTaxation 2022-04-30 02577189 frs-bus:Original frs-core:OtherProvisionsContingentLiabilities 2021-05-01 2022-04-30 02577189 frs-bus:Original frs-core:OtherProvisionsContingentLiabilities 2021-04-30 02577189 frs-bus:Original frs-core:OtherProvisionsContingentLiabilities 2022-04-30 02577189 frs-bus:Original frs-core:ProvisionsDeferredTax 2022-04-30 02577189 frs-bus:Original frs-core:OtherDeferredTax 2022-04-30 02577189 frs-bus:Original frs-core:AcceleratedTaxDepreciationDeferredTax 2022-04-30 02577189 frs-bus:Original frs-core:TaxLossesCarry-forwardsDeferredTax 2022-04-30 02577189 frs-bus:Original frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-04-30 02577189 frs-bus:Original frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-05-01 2022-04-30 02577189 frs-bus:Original frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-04-30 02577189 frs-bus:Original frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-04-30 02577189 frs-bus:Original frs-core:Provisions 2021-05-01 2022-04-30 02577189 frs-bus:Original frs-core:Provisions 2021-04-30 02577189 frs-bus:Original frs-core:Provisions 2022-04-30 02577189 frs-bus:Original frs-core:Provisions 2021-05-01 2022-04-30 02577189 frs-bus:Original frs-core:Provisions 2021-04-30 02577189 frs-bus:Original frs-core:Provisions 2022-04-30 02577189 frs-bus:Original frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-04-30 02577189 frs-bus:Original frs-core:RevaluationInvestmentPropertyDeferredTax 2022-04-30 02577189 frs-bus:Original frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-04-30 02577189 frs-bus:Original frs-core:OtherPost-employmentBenefitsDeferredTax 2022-04-30 02577189 frs-bus:Original frs-core:Share-basedPaymentsDeferredTax 2022-04-30 02577189 frs-bus:Original frs-core:TaxCreditsDeferredTax 2022-04-30 02577189 frs-bus:Original frs-core:CostValuation 2021-04-30 02577189 frs-bus:Original frs-core:AdditionsToInvestments 2022-04-30 02577189 frs-bus:Original frs-core:DisposalsRepaymentsInvestments 2022-04-30 02577189 frs-bus:Original frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-04-30 02577189 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-04-30 02577189 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-04-30 02577189 frs-bus:Original frs-core:OtherIncreaseDecreaseInInvestments 2022-04-30 02577189 frs-bus:Original frs-core:CostValuation 2022-04-30 02577189 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments 2021-04-30 02577189 frs-bus:Original frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-04-30 02577189 frs-bus:Original frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-04-30 02577189 frs-bus:Original frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-04-30 02577189 frs-bus:Original frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-04-30 02577189 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-04-30 02577189 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-04-30 02577189 frs-bus:Original frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-04-30 02577189 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments 2022-04-30 02577189 frs-bus:Original frs-core:ListedExchangeTraded 2022-04-30 02577189 frs-bus:Original frs-core:ListedExchangeTraded 2021-04-30 02577189 frs-bus:Original frs-core:CostValuation frs-core:ListedExchangeTraded 2021-04-30 02577189 frs-bus:Original frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-04-30 02577189 frs-bus:Original frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-04-30 02577189 frs-bus:Original frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-04-30 02577189 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-04-30 02577189 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-04-30 02577189 frs-bus:Original frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-04-30 02577189 frs-bus:Original frs-core:CostValuation frs-core:ListedExchangeTraded 2022-04-30 02577189 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-04-30 02577189 frs-bus:Original frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-04-30 02577189 frs-bus:Original frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-04-30 02577189 frs-bus:Original frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-04-30 02577189 frs-bus:Original frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-04-30 02577189 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-04-30 02577189 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-04-30 02577189 frs-bus:Original frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-04-30 02577189 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-04-30 02577189 frs-bus:Original frs-core:UnlistedNon-exchangeTraded 2022-04-30 02577189 frs-bus:Original frs-core:UnlistedNon-exchangeTraded 2021-04-30 02577189 frs-bus:Original frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-04-30 02577189 frs-bus:Original frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-04-30 02577189 frs-bus:Original frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-04-30 02577189 frs-bus:Original frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-04-30 02577189 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-04-30 02577189 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-04-30 02577189 frs-bus:Original frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-04-30 02577189 frs-bus:Original frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-04-30 02577189 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-04-30 02577189 frs-bus:Original frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-04-30 02577189 frs-bus:Original frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-04-30 02577189 frs-bus:Original frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-04-30 02577189 frs-bus:Original frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-04-30 02577189 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-04-30 02577189 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-04-30 02577189 frs-bus:Original frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-04-30 02577189 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-04-30 02577189 frs-bus:Original dpl-frs:CostSales 2021-05-01 2022-04-30 02577189 frs-bus:Original dpl-frs:CostSales 2021-04-30 02577189 frs-bus:Original dpl-frs:CostSales 2022-04-30 02577189 frs-bus:Original dpl-frs:DistributionCosts 2021-05-01 2022-04-30 02577189 frs-bus:Original dpl-frs:AdministrativeExpenses 2021-05-01 2022-04-30 02577189 frs-bus:Original frs-bus:Director1 2021-05-01 2022-04-30 02577189 frs-bus:Original frs-bus:Director1 2021-04-30 02577189 frs-bus:Original frs-bus:Director1 2022-04-30 02577189 frs-bus:Original frs-bus:Director2 2021-05-01 2022-04-30 02577189 frs-bus:Original frs-bus:Director2 2021-04-30 02577189 frs-bus:Original frs-bus:Director2 2022-04-30 02577189 frs-bus:Original 1 2021-05-01 2022-04-30 02577189 frs-bus:Original frs-core:CurrentFinancialInstruments 1 2022-04-30 02577189 frs-bus:Original frs-core:Non-currentFinancialInstruments 1 2022-04-30 02577189 frs-bus:Original 2 2021-05-01 2022-04-30 02577189 frs-bus:Original frs-core:CurrentFinancialInstruments 2 2022-04-30 02577189 frs-bus:Original frs-core:Non-currentFinancialInstruments 2 2022-04-30 02577189 frs-bus:Original 3 2021-05-01 2022-04-30 02577189 frs-bus:Original frs-core:CurrentFinancialInstruments 3 2022-04-30 02577189 frs-bus:Original frs-core:Non-currentFinancialInstruments 3 2022-04-30 02577189 frs-bus:Original 4 2021-05-01 2022-04-30 02577189 frs-bus:Original frs-core:CurrentFinancialInstruments 4 2022-04-30 02577189 frs-bus:Original frs-core:Non-currentFinancialInstruments 4 2022-04-30 02577189 frs-bus:Original 5 2021-05-01 2022-04-30 02577189 frs-bus:Original frs-core:CurrentFinancialInstruments 5 2022-04-30 02577189 frs-bus:Original frs-core:Non-currentFinancialInstruments 5 2022-04-30 02577189 frs-bus:Original 6 2021-05-01 2022-04-30 02577189 frs-bus:Original frs-core:CurrentFinancialInstruments 6 2022-04-30 02577189 frs-bus:Original frs-core:Non-currentFinancialInstruments 6 2022-04-30 02577189 frs-bus:Original 7 2021-05-01 2022-04-30 02577189 frs-bus:Original frs-core:CurrentFinancialInstruments 7 2022-04-30 02577189 frs-bus:Original frs-core:Non-currentFinancialInstruments 7 2022-04-30 02577189 frs-bus:Original 8 2021-05-01 2022-04-30 02577189 frs-bus:Original frs-core:CurrentFinancialInstruments 8 2022-04-30 02577189 frs-bus:Original frs-core:Non-currentFinancialInstruments 8 2022-04-30 02577189 frs-bus:Original 9 2021-05-01 2022-04-30 02577189 frs-bus:Original frs-core:CurrentFinancialInstruments 9 2022-04-30 02577189 frs-bus:Original frs-core:Non-currentFinancialInstruments 9 2022-04-30 02577189 frs-bus:Original 10 2021-05-01 2022-04-30 02577189 frs-bus:Original frs-core:CurrentFinancialInstruments 10 2022-04-30 02577189 frs-bus:Original frs-core:Non-currentFinancialInstruments 10 2022-04-30 02577189 frs-bus:Original 11 2021-05-01 2022-04-30 02577189 frs-bus:Original frs-core:CurrentFinancialInstruments 11 2022-04-30 02577189 frs-bus:Original frs-core:Non-currentFinancialInstruments 11 2022-04-30 02577189 frs-bus:Original 12 2021-05-01 2022-04-30 02577189 frs-bus:Original frs-core:CurrentFinancialInstruments 12 2022-04-30 02577189 frs-bus:Original frs-core:Non-currentFinancialInstruments 12 2022-04-30 02577189 frs-bus:Original 13 2021-05-01 2022-04-30 02577189 frs-bus:Original frs-core:CurrentFinancialInstruments 13 2022-04-30 02577189 frs-bus:Original frs-core:Non-currentFinancialInstruments 13 2022-04-30 02577189 frs-bus:Original 14 2021-05-01 2022-04-30 02577189 frs-bus:Original frs-core:CurrentFinancialInstruments 14 2022-04-30 02577189 frs-bus:Original frs-core:Non-currentFinancialInstruments 14 2022-04-30 02577189 frs-bus:Original 15 2021-05-01 2022-04-30 02577189 frs-bus:Original frs-core:CurrentFinancialInstruments 15 2022-04-30 02577189 frs-bus:Original frs-core:Non-currentFinancialInstruments 15 2022-04-30 02577189 frs-bus:Original 16 2021-05-01 2022-04-30 02577189 frs-bus:Original frs-core:CurrentFinancialInstruments 16 2022-04-30 02577189 frs-bus:Original frs-core:Non-currentFinancialInstruments 16 2022-04-30 02577189 frs-bus:Original 17 2021-05-01 2022-04-30 02577189 frs-bus:Original frs-core:CurrentFinancialInstruments 17 2022-04-30 02577189 frs-bus:Original frs-core:Non-currentFinancialInstruments 17 2022-04-30 02577189 frs-bus:Original 18 2021-05-01 2022-04-30 02577189 frs-bus:Original frs-core:CurrentFinancialInstruments 18 2022-04-30 02577189 frs-bus:Original frs-core:Non-currentFinancialInstruments 18 2022-04-30 02577189 frs-bus:Original 19 2021-05-01 2022-04-30 02577189 frs-bus:Original frs-core:CurrentFinancialInstruments 19 2022-04-30 02577189 frs-bus:Original frs-core:Non-currentFinancialInstruments 19 2022-04-30 02577189 frs-bus:Original 20 2021-05-01 2022-04-30 02577189 frs-bus:Original frs-core:CurrentFinancialInstruments 20 2022-04-30 02577189 frs-bus:Original frs-core:Non-currentFinancialInstruments 20 2022-04-30 02577189 frs-bus:Original dpl-frs:Item1 2021-05-01 2022-04-30 02577189 frs-bus:Original dpl-frs:Item1 2021-04-30 02577189 frs-bus:Original dpl-frs:Item1 2022-04-30 02577189 frs-bus:Original dpl-frs:CostSales dpl-frs:Item1 2021-05-01 2022-04-30 02577189 frs-bus:Original dpl-frs:CostSales dpl-frs:Item1 2021-04-30 02577189 frs-bus:Original dpl-frs:CostSales dpl-frs:Item1 2022-04-30 02577189 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item1 2021-05-01 2022-04-30 02577189 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-05-01 2022-04-30 02577189 frs-bus:Original dpl-frs:Item2 2021-05-01 2022-04-30 02577189 frs-bus:Original dpl-frs:Item2 2021-04-30 02577189 frs-bus:Original dpl-frs:Item2 2022-04-30 02577189 frs-bus:Original dpl-frs:CostSales dpl-frs:Item2 2021-05-01 2022-04-30 02577189 frs-bus:Original dpl-frs:CostSales dpl-frs:Item2 2021-04-30 02577189 frs-bus:Original dpl-frs:CostSales dpl-frs:Item2 2022-04-30 02577189 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item2 2021-05-01 2022-04-30 02577189 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-05-01 2022-04-30 02577189 frs-bus:Original dpl-frs:Item3 2021-05-01 2022-04-30 02577189 frs-bus:Original dpl-frs:Item3 2021-04-30 02577189 frs-bus:Original dpl-frs:Item3 2022-04-30 02577189 frs-bus:Original dpl-frs:CostSales dpl-frs:Item3 2021-05-01 2022-04-30 02577189 frs-bus:Original dpl-frs:CostSales dpl-frs:Item3 2021-04-30 02577189 frs-bus:Original dpl-frs:CostSales dpl-frs:Item3 2022-04-30 02577189 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item3 2021-05-01 2022-04-30 02577189 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-05-01 2022-04-30 02577189 frs-bus:Original dpl-frs:Item4 2021-05-01 2022-04-30 02577189 frs-bus:Original dpl-frs:Item4 2021-04-30 02577189 frs-bus:Original dpl-frs:Item4 2022-04-30 02577189 frs-bus:Original dpl-frs:CostSales dpl-frs:Item4 2021-05-01 2022-04-30 02577189 frs-bus:Original dpl-frs:CostSales dpl-frs:Item4 2021-04-30 02577189 frs-bus:Original dpl-frs:CostSales dpl-frs:Item4 2022-04-30 02577189 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item4 2021-05-01 2022-04-30 02577189 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-05-01 2022-04-30 02577189 frs-bus:Original dpl-frs:Item5 2021-05-01 2022-04-30 02577189 frs-bus:Original dpl-frs:Item5 2021-04-30 02577189 frs-bus:Original dpl-frs:Item5 2022-04-30 02577189 frs-bus:Original dpl-frs:CostSales dpl-frs:Item5 2021-05-01 2022-04-30 02577189 frs-bus:Original dpl-frs:CostSales dpl-frs:Item5 2021-04-30 02577189 frs-bus:Original dpl-frs:CostSales dpl-frs:Item5 2022-04-30 02577189 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item5 2021-05-01 2022-04-30 02577189 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-05-01 2022-04-30 02577189 frs-bus:Original dpl-frs:Item6 2021-05-01 2022-04-30 02577189 frs-bus:Original dpl-frs:Item6 2021-04-30 02577189 frs-bus:Original dpl-frs:Item6 2022-04-30 02577189 frs-bus:Original dpl-frs:CostSales dpl-frs:Item6 2021-05-01 2022-04-30 02577189 frs-bus:Original dpl-frs:CostSales dpl-frs:Item6 2021-04-30 02577189 frs-bus:Original dpl-frs:CostSales dpl-frs:Item6 2022-04-30 02577189 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item6 2021-05-01 2022-04-30 02577189 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-05-01 2022-04-30 02577189 frs-bus:Original dpl-frs:Item7 2021-05-01 2022-04-30 02577189 frs-bus:Original dpl-frs:Item7 2021-04-30 02577189 frs-bus:Original dpl-frs:Item7 2022-04-30 02577189 frs-bus:Original dpl-frs:CostSales dpl-frs:Item7 2021-05-01 2022-04-30 02577189 frs-bus:Original dpl-frs:CostSales dpl-frs:Item7 2021-04-30 02577189 frs-bus:Original dpl-frs:CostSales dpl-frs:Item7 2022-04-30 02577189 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item7 2021-05-01 2022-04-30 02577189 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-05-01 2022-04-30 02577189 frs-bus:Original dpl-frs:Item8 2021-05-01 2022-04-30 02577189 frs-bus:Original dpl-frs:Item8 2021-04-30 02577189 frs-bus:Original dpl-frs:Item8 2022-04-30 02577189 frs-bus:Original dpl-frs:CostSales dpl-frs:Item8 2021-05-01 2022-04-30 02577189 frs-bus:Original dpl-frs:CostSales dpl-frs:Item8 2021-04-30 02577189 frs-bus:Original dpl-frs:CostSales dpl-frs:Item8 2022-04-30 02577189 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item8 2021-05-01 2022-04-30 02577189 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-05-01 2022-04-30 02577189 frs-bus:Original dpl-frs:Item9 2021-05-01 2022-04-30 02577189 frs-bus:Original dpl-frs:Item9 2021-04-30 02577189 frs-bus:Original dpl-frs:Item9 2022-04-30 02577189 frs-bus:Original dpl-frs:CostSales dpl-frs:Item9 2021-05-01 2022-04-30 02577189 frs-bus:Original dpl-frs:CostSales dpl-frs:Item9 2021-04-30 02577189 frs-bus:Original dpl-frs:CostSales dpl-frs:Item9 2022-04-30 02577189 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item9 2021-05-01 2022-04-30 02577189 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-05-01 2022-04-30 02577189 frs-bus:Original dpl-frs:Item10 2021-05-01 2022-04-30 02577189 frs-bus:Original dpl-frs:Item10 2021-04-30 02577189 frs-bus:Original dpl-frs:Item10 2022-04-30 02577189 frs-bus:Original dpl-frs:CostSales dpl-frs:Item10 2021-05-01 2022-04-30 02577189 frs-bus:Original dpl-frs:CostSales dpl-frs:Item10 2021-04-30 02577189 frs-bus:Original dpl-frs:CostSales dpl-frs:Item10 2022-04-30 02577189 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item10 2021-05-01 2022-04-30 02577189 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-05-01 2022-04-30 02577189 frs-bus:Original dpl-frs:Item11 2021-05-01 2022-04-30 02577189 frs-bus:Original dpl-frs:Item11 2021-04-30 02577189 frs-bus:Original dpl-frs:Item11 2022-04-30 02577189 frs-bus:Original dpl-frs:CostSales dpl-frs:Item11 2021-05-01 2022-04-30 02577189 frs-bus:Original dpl-frs:CostSales dpl-frs:Item11 2021-04-30 02577189 frs-bus:Original dpl-frs:CostSales dpl-frs:Item11 2022-04-30 02577189 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item11 2021-05-01 2022-04-30 02577189 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-05-01 2022-04-30 02577189 frs-bus:Original dpl-frs:Item12 2021-05-01 2022-04-30 02577189 frs-bus:Original dpl-frs:Item12 2021-04-30 02577189 frs-bus:Original dpl-frs:Item12 2022-04-30 02577189 frs-bus:Original dpl-frs:CostSales dpl-frs:Item12 2021-05-01 2022-04-30 02577189 frs-bus:Original dpl-frs:CostSales dpl-frs:Item12 2021-04-30 02577189 frs-bus:Original dpl-frs:CostSales dpl-frs:Item12 2022-04-30 02577189 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item12 2021-05-01 2022-04-30 02577189 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-05-01 2022-04-30 02577189 frs-bus:Original 1 2021-05-01 2022-04-30 02577189 frs-bus:Original frs-countries:EnglandWales 2021-05-01 2022-04-30
Registered number: 02577189
Status Associates Limited
Unaudited Financial Statements
For the Period 1 May 2022 to 1 September 2023
Dhillon Accountants Limited
Chartered Accountants
Office 1
21 Hatherton Street
Walsall
WS4 2LA
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Statement of Changes in Equity 3
Notes to the Financial Statements 4—6
Page 1
Balance Sheet
Registered number: 02577189
1 September 2023 30 April 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 - 250,000
- 250,000
CURRENT ASSETS
Debtors 5 - 121,637
Cash at bank and in hand 11,630 65,914
11,630 187,551
Creditors: Amounts Falling Due Within One Year 6 (11,630 ) (13,971 )
NET CURRENT ASSETS (LIABILITIES) - 173,580
TOTAL ASSETS LESS CURRENT LIABILITIES - 423,580
NET ASSETS - 423,580
CAPITAL AND RESERVES
Called up share capital 7 4 4
Revaluation reserve 8 136,068 136,068
Profit and Loss Account (136,072 ) 287,508
SHAREHOLDERS' FUNDS - 423,580
Page 1
Page 2
For the period ending 1 September 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mrs Leena Kharabanda
Director
31/10/2023
The notes on pages 4 to 6 form part of these financial statements.
Page 2
Page 3
Statement of Changes in Equity
Share Capital Revaluation reserve Profit and Loss Account Total
£ £ £ £
As at 1 May 2021 4 61,067 268,468 329,539
Profit for period - - 19,040 19,040
Surplus on revaluation - 75,001 - 75,001
Other comprehensive income for the year - 75,001 - 75,001
Total comprehensive income for the year - 75,001 19,040 94,041
As at 30 April 2022 and 1 May 2022 4 136,068 287,508 423,580
Profit for the period and total comprehensive income - - 22,673 22,673
Dividends paid - - (446,253) (446,253)
As at 1 September 2023 4 136,068 (136,072 ) -
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Status Associates Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02577189 . The registered office is 245 Stafford Street, Walsall, WS2 8DF.
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 is rental income received during the year.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold -
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 2 (2022: 3)
2 3
Page 4
Page 5
4. Tangible Assets
Land & Property
Freehold
£
Cost
As at 1 May 2022 250,000
Disposals (250,000 )
Net Book Value
As at 1 September 2023 -
As at 1 May 2022 250,000
Cost or valuation as at 1 September 2023 represented by:
Land & Property
Freehold
£
-
Freehold property was valued on Comparison / Investment basis on 16 December 2021 by Fraser Wood Professional.
5. Debtors
1 September 2023 30 April 2022
£ £
Due within one year
Amounts owed by group undertakings - 121,121
Other debtors - 516
- 121,637
Page 5
Page 6
6. Creditors: Amounts Falling Due Within One Year
1 September 2023 30 April 2022
£ £
Trade creditors - 3,150
Other creditors 6,312 6,355
Taxation and social security 5,318 4,466
11,630 13,971
7. Share Capital
1 September 2023 30 April 2022
£ £
Allotted, Called up and fully paid 4 4
8. Reserves
Revaluation Reserve
£
As at 1 May 2022 136,068
As at 1 September 2023 136,068
Page 6