Acorah Software Products - Accounts Production 13.8.831 false true 30 June 2022 1 July 2021 false 1 July 2022 30 June 2023 30 June 2023 02720351 Mrs Sarah Kennett Miss Emily Murphy Miss Jenny Jones iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 02720351 frs-bus:Original frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-06-30 02720351 frs-bus:Original frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-06-30 02720351 frs-bus:Original frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-06-30 02720351 frs-bus:Original frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-07-01 2023-06-30 02720351 frs-bus:Original frs-core:AllSubsidiaries 2022-07-01 2023-06-30 02720351 frs-bus:Original frs-core:KeyManagementPersonnel 2022-07-01 2023-06-30 02720351 frs-bus:Original frs-core:EntitiesControlledByKeyManagementPersonnel 2022-07-01 2023-06-30 02720351 frs-bus:Original frs-core:OtherRelatedParties 2022-07-01 2023-06-30 02720351 2022-06-30 02720351 2023-06-30 02720351 2022-07-01 2023-06-30 02720351 frs-bus:Original frs-core:CurrentFinancialInstruments 2023-06-30 02720351 frs-bus:Original frs-core:CurrentFinancialInstruments 2022-07-01 2023-06-30 02720351 frs-bus:Original frs-core:Non-currentFinancialInstruments 2023-06-30 02720351 frs-bus:Original frs-core:Non-currentFinancialInstruments 2022-07-01 2023-06-30 02720351 frs-bus:Original frs-core:CurrentFinancialInstruments 2022-07-01 2023-06-30 02720351 frs-bus:Original frs-core:CurrentFinancialInstruments 2023-06-30 02720351 frs-bus:Original frs-core:AfterOneYear 2022-07-01 2023-06-30 02720351 frs-bus:Original frs-core:BetweenOneFiveYears 2022-07-01 2023-06-30 02720351 frs-bus:Original frs-core:BetweenOneFiveYears 2023-06-30 02720351 frs-bus:Original frs-core:ComputerEquipment 2023-06-30 02720351 frs-bus:Original frs-core:ComputerEquipment 2022-07-01 2023-06-30 02720351 frs-bus:Original frs-core:ComputerEquipment 2022-06-30 02720351 frs-bus:Original frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-06-30 02720351 frs-bus:Original frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-07-01 2023-06-30 02720351 frs-bus:Original frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-06-30 02720351 frs-bus:Original frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-06-30 02720351 frs-bus:Original frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-07-01 2023-06-30 02720351 frs-bus:Original frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-06-30 02720351 frs-bus:Original frs-core:FurnitureFittings 2023-06-30 02720351 frs-bus:Original frs-core:FurnitureFittings 2022-07-01 2023-06-30 02720351 frs-bus:Original frs-core:FurnitureFittings 2022-06-30 02720351 frs-bus:Original frs-core:NetGoodwill 2023-06-30 02720351 frs-bus:Original frs-core:NetGoodwill 2022-07-01 2023-06-30 02720351 frs-bus:Original frs-core:NetGoodwill 2022-06-30 02720351 frs-bus:Original frs-core:InvestmentPropertyIncludedWithinPPE 2023-06-30 02720351 frs-bus:Original frs-core:InvestmentPropertyIncludedWithinPPE 2022-07-01 2023-06-30 02720351 frs-bus:Original frs-core:InvestmentPropertyIncludedWithinPPE 2022-06-30 02720351 frs-bus:Original frs-core:LandBuildings 2023-06-30 02720351 frs-bus:Original frs-core:LandBuildings 2022-07-01 2023-06-30 02720351 frs-bus:Original frs-core:LandBuildings 2022-06-30 02720351 frs-bus:Original frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-06-30 02720351 frs-bus:Original frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-07-01 2023-06-30 02720351 frs-bus:Original frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-06-30 02720351 frs-bus:Original frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-06-30 02720351 frs-bus:Original frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-07-01 2023-06-30 02720351 frs-bus:Original frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-06-30 02720351 frs-bus:Original frs-core:MoreThanFiveYears 2022-07-01 2023-06-30 02720351 frs-bus:Original frs-core:MoreThanFiveYears 2023-06-30 02720351 frs-bus:Original frs-core:MotorVehicles 2023-06-30 02720351 frs-bus:Original frs-core:MotorVehicles 2022-07-01 2023-06-30 02720351 frs-bus:Original frs-core:MotorVehicles 2022-06-30 02720351 frs-bus:Original frs-core:OtherResidualIntangibleAssets 2023-06-30 02720351 frs-bus:Original frs-core:OtherResidualIntangibleAssets 2022-07-01 2023-06-30 02720351 frs-bus:Original frs-core:OtherResidualIntangibleAssets 2022-06-30 02720351 frs-bus:Original frs-core:PlantMachinery 2023-06-30 02720351 frs-bus:Original frs-core:PlantMachinery 2022-07-01 2023-06-30 02720351 frs-bus:Original frs-core:PlantMachinery 2022-06-30 02720351 frs-bus:Original frs-core:Secured 2023-06-30 02720351 frs-bus:Original frs-core:Unsecured 2023-06-30 02720351 frs-bus:Original frs-core:WithinOneYear 2022-07-01 2023-06-30 02720351 frs-bus:Original frs-core:WithinOneYear 2023-06-30 02720351 frs-bus:Original frs-core:CapitalRedemptionReserve 2022-07-01 2023-06-30 02720351 frs-bus:Original frs-core:CapitalRedemptionReserve 2022-06-30 02720351 frs-bus:Original frs-core:CapitalRedemptionReserve 2023-06-30 02720351 frs-bus:Original frs-core:OtherReservesSubtotal 2022-07-01 2023-06-30 02720351 frs-bus:Original frs-core:OtherReservesSubtotal 2022-06-30 02720351 frs-bus:Original frs-core:OtherReservesSubtotal 2023-06-30 02720351 frs-bus:Original frs-core:RevaluationReserve 2022-07-01 2023-06-30 02720351 frs-bus:Original frs-core:RevaluationReserve 2022-06-30 02720351 frs-bus:Original frs-core:RevaluationReserve 2023-06-30 02720351 frs-bus:Original frs-core:SharePremium 2022-07-01 2023-06-30 02720351 frs-bus:Original frs-core:SharePremium 2022-06-30 02720351 frs-bus:Original frs-core:SharePremium 2023-06-30 02720351 frs-bus:Original frs-core:ShareCapital 2022-07-01 2023-06-30 02720351 frs-bus:Original frs-core:ShareCapital 2022-06-30 02720351 frs-bus:Original frs-core:ShareCapital 2023-06-30 02720351 frs-bus:Original frs-core:RetainedEarningsAccumulatedLosses 2022-07-01 2023-06-30 02720351 frs-bus:Original frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-06-30 02720351 frs-bus:Original frs-core:RetainedEarningsAccumulatedLosses 2023-06-30 02720351 frs-bus:Original frs-core:RetainedEarningsAccumulatedLosses 2022-06-30 02720351 frs-bus:Original frs-core:RetainedEarningsAccumulatedLosses 2023-06-30 02720351 frs-bus:Original frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-06-30 02720351 frs-bus:Original frs-countries:UnitedKingdom 2022-07-01 2023-06-30 02720351 frs-bus:Original frs-countries:Europe 2022-07-01 2023-06-30 02720351 frs-bus:Original frs-countries:NorthAmerica 2022-07-01 2023-06-30 02720351 frs-bus:Original frs-countries:SouthAmerica 2022-07-01 2023-06-30 02720351 frs-bus:Original frs-countries:Asia 2022-07-01 2023-06-30 02720351 frs-bus:Original frs-countries:RestWorldOutsideUK 2022-07-01 2023-06-30 02720351 frs-bus:Original frs-bus:HighestPaidDirector 2022-07-01 2023-06-30 02720351 frs-bus:Original frs-bus:PrivateLimitedCompanyLtd 2022-07-01 2023-06-30 02720351 frs-bus:Original frs-bus:CompanyLimitedByGuarantee 2022-07-01 2023-06-30 02720351 frs-bus:Original frs-bus:LimitedLiabilityPartnershipLLP 2022-07-01 2023-06-30 02720351 frs-bus:Original frs-bus:LimitedLiabilityPartnershipsSORP 2022-07-01 2023-06-30 02720351 frs-bus:Original frs-bus:FullAccounts 2022-07-01 2023-06-30 02720351 frs-bus:Original frs-bus:FilletedAccounts 2022-07-01 2023-06-30 02720351 frs-bus:Original frs-bus:AbridgedAccounts 2022-07-01 2023-06-30 02720351 frs-bus:Original frs-bus:FRS102 2022-07-01 2023-06-30 02720351 frs-bus:Original frs-bus:MediumEntities 2022-07-01 2023-06-30 02720351 frs-bus:Original frs-bus:SmallEntities 2022-07-01 2023-06-30 02720351 frs-bus:Original frs-bus:EntityHasNeverTraded 2022-07-01 2023-06-30 02720351 frs-bus:Original frs-bus:EntityNoLongerTradingButTradedInPast 2022-07-01 2023-06-30 02720351 frs-bus:Original frs-bus:Audited 2022-07-01 2023-06-30 02720351 frs-bus:Original frs-bus:AuditExempt-NoAccountantsReport 2022-07-01 2023-06-30 02720351 frs-bus:Original frs-bus:AuditExemptWithAccountantsReport 2022-07-01 2023-06-30 02720351 frs-bus:Original frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-07-01 2023-06-30 02720351 frs-bus:Original frs-bus:LargeCompaniesRegimeForAccounts 2022-07-01 2023-06-30 02720351 frs-bus:Original frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-07-01 2023-06-30 02720351 frs-bus:Original frs-bus:SmallCompaniesRegimeForAccounts 2022-07-01 2023-06-30 02720351 frs-bus:Original frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-07-01 2023-06-30 02720351 frs-bus:Original frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-07-01 2023-06-30 02720351 frs-bus:Original frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-07-01 2023-06-30 02720351 frs-bus:Original frs-bus:OrdinaryShareClass1 2022-07-01 2023-06-30 02720351 frs-bus:Original frs-bus:OrdinaryShareClass1 2022-06-30 02720351 frs-bus:Original frs-bus:OrdinaryShareClass1 2023-06-30 02720351 frs-bus:Original frs-bus:OrdinaryShareClass2 2022-07-01 2023-06-30 02720351 frs-bus:Original frs-bus:OrdinaryShareClass2 2022-06-30 02720351 frs-bus:Original frs-bus:OrdinaryShareClass2 2023-06-30 02720351 frs-bus:Original frs-bus:OrdinaryShareClass3 2022-07-01 2023-06-30 02720351 frs-bus:Original frs-bus:OrdinaryShareClass3 2022-06-30 02720351 frs-bus:Original frs-bus:OrdinaryShareClass3 2023-06-30 02720351 frs-bus:Original frs-bus:OrdinaryShareClass4 2022-07-01 2023-06-30 02720351 frs-bus:Original frs-bus:OrdinaryShareClass4 2022-06-30 02720351 frs-bus:Original frs-bus:OrdinaryShareClass4 2023-06-30 02720351 frs-bus:Original frs-bus:OrdinaryShareClass5 2022-07-01 2023-06-30 02720351 frs-bus:Original frs-bus:OrdinaryShareClass5 2022-06-30 02720351 frs-bus:Original frs-bus:OrdinaryShareClass5 2023-06-30 02720351 frs-bus:Original frs-bus:PreferenceShareClass1 2022-07-01 2023-06-30 02720351 frs-bus:Original frs-bus:PreferenceShareClass1 2022-06-30 02720351 frs-bus:Original frs-bus:PreferenceShareClass1 2023-06-30 02720351 frs-bus:Original frs-bus:PreferenceShareClass2 2022-07-01 2023-06-30 02720351 frs-bus:Original frs-bus:PreferenceShareClass2 2022-06-30 02720351 frs-bus:Original frs-bus:PreferenceShareClass2 2023-06-30 02720351 frs-bus:Original frs-bus:PreferenceShareClass3 2022-07-01 2023-06-30 02720351 frs-bus:Original frs-bus:PreferenceShareClass3 2022-06-30 02720351 frs-bus:Original frs-bus:PreferenceShareClass3 2023-06-30 02720351 frs-bus:Original frs-bus:PreferenceShareClass4 2022-07-01 2023-06-30 02720351 frs-bus:Original frs-bus:PreferenceShareClass4 2022-06-30 02720351 frs-bus:Original frs-bus:PreferenceShareClass4 2023-06-30 02720351 frs-bus:Original frs-bus:PreferenceShareClass5 2022-07-01 2023-06-30 02720351 frs-bus:Original frs-bus:PreferenceShareClass5 2022-06-30 02720351 frs-bus:Original frs-bus:PreferenceShareClass5 2023-06-30 02720351 frs-bus:Original 1 2022-07-01 2023-06-30 02720351 frs-bus:Original 1 2023-06-30 02720351 frs-bus:Original 1 2022-07-01 2023-06-30 02720351 frs-bus:Original frs-core:LeasedAssets 2022-07-01 2023-06-30 02720351 frs-bus:Original frs-core:OwnedAssets 2022-07-01 2023-06-30 02720351 frs-bus:Original frs-core:CurrencyRisk 2022-07-01 2023-06-30 02720351 frs-bus:Original frs-core:MarketRisk 2022-07-01 2023-06-30 02720351 frs-bus:Original frs-core:InterestRateRisk 2022-07-01 2023-06-30 02720351 frs-bus:Original frs-core:DeferredTaxation 2022-07-01 2023-06-30 02720351 frs-bus:Original frs-core:DeferredTaxation 2022-06-30 02720351 frs-bus:Original frs-core:DeferredTaxation 2023-06-30 02720351 frs-bus:Original frs-core:OtherProvisionsContingentLiabilities 2022-07-01 2023-06-30 02720351 frs-bus:Original frs-core:OtherProvisionsContingentLiabilities 2022-06-30 02720351 frs-bus:Original frs-core:OtherProvisionsContingentLiabilities 2023-06-30 02720351 frs-bus:Original frs-core:ProvisionsDeferredTax 2023-06-30 02720351 frs-bus:Original frs-core:OtherDeferredTax 2023-06-30 02720351 frs-bus:Original frs-core:AcceleratedTaxDepreciationDeferredTax 2023-06-30 02720351 frs-bus:Original frs-core:TaxLossesCarry-forwardsDeferredTax 2023-06-30 02720351 frs-bus:Original frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-06-30 02720351 frs-bus:Original frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-07-01 2023-06-30 02720351 frs-bus:Original frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-06-30 02720351 frs-bus:Original frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-06-30 02720351 frs-bus:Original frs-core:Provisions 2022-07-01 2023-06-30 02720351 frs-bus:Original frs-core:Provisions 2022-06-30 02720351 frs-bus:Original frs-core:Provisions 2023-06-30 02720351 frs-bus:Original frs-core:Provisions 2022-07-01 2023-06-30 02720351 frs-bus:Original frs-core:Provisions 2022-06-30 02720351 frs-bus:Original frs-core:Provisions 2023-06-30 02720351 frs-bus:Original frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-06-30 02720351 frs-bus:Original frs-core:RevaluationInvestmentPropertyDeferredTax 2023-06-30 02720351 frs-bus:Original frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-06-30 02720351 frs-bus:Original frs-core:OtherPost-employmentBenefitsDeferredTax 2023-06-30 02720351 frs-bus:Original frs-core:Share-basedPaymentsDeferredTax 2023-06-30 02720351 frs-bus:Original frs-core:TaxCreditsDeferredTax 2023-06-30 02720351 frs-bus:Original frs-core:CostValuation 2022-06-30 02720351 frs-bus:Original frs-core:AdditionsToInvestments 2023-06-30 02720351 frs-bus:Original frs-core:DisposalsRepaymentsInvestments 2023-06-30 02720351 frs-bus:Original frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-06-30 02720351 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-06-30 02720351 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-06-30 02720351 frs-bus:Original frs-core:OtherIncreaseDecreaseInInvestments 2023-06-30 02720351 frs-bus:Original frs-core:CostValuation 2023-06-30 02720351 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments 2022-06-30 02720351 frs-bus:Original frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-06-30 02720351 frs-bus:Original frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-06-30 02720351 frs-bus:Original frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-06-30 02720351 frs-bus:Original frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-06-30 02720351 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-06-30 02720351 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-06-30 02720351 frs-bus:Original frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-06-30 02720351 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments 2023-06-30 02720351 frs-bus:Original frs-core:ListedExchangeTraded 2023-06-30 02720351 frs-bus:Original frs-core:ListedExchangeTraded 2022-06-30 02720351 frs-bus:Original frs-core:CostValuation frs-core:ListedExchangeTraded 2022-06-30 02720351 frs-bus:Original frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-06-30 02720351 frs-bus:Original frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-06-30 02720351 frs-bus:Original frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-06-30 02720351 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-06-30 02720351 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-06-30 02720351 frs-bus:Original frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-06-30 02720351 frs-bus:Original frs-core:CostValuation frs-core:ListedExchangeTraded 2023-06-30 02720351 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 02720351 frs-bus:Original frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 02720351 frs-bus:Original frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 02720351 frs-bus:Original frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 02720351 frs-bus:Original frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 02720351 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-06-30 02720351 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 02720351 frs-bus:Original frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 02720351 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 02720351 frs-bus:Original frs-core:UnlistedNon-exchangeTraded 2023-06-30 02720351 frs-bus:Original frs-core:UnlistedNon-exchangeTraded 2022-06-30 02720351 frs-bus:Original frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-06-30 02720351 frs-bus:Original frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 02720351 frs-bus:Original frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 02720351 frs-bus:Original frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 02720351 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 02720351 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 02720351 frs-bus:Original frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 02720351 frs-bus:Original frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-06-30 02720351 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 02720351 frs-bus:Original frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 02720351 frs-bus:Original frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 02720351 frs-bus:Original frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 02720351 frs-bus:Original frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 02720351 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-06-30 02720351 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 02720351 frs-bus:Original frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 02720351 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 02720351 frs-bus:Original dpl-frs:CostSales 2022-07-01 2023-06-30 02720351 frs-bus:Original dpl-frs:CostSales 2022-06-30 02720351 frs-bus:Original dpl-frs:CostSales 2023-06-30 02720351 frs-bus:Original dpl-frs:DistributionCosts 2022-07-01 2023-06-30 02720351 frs-bus:Original dpl-frs:AdministrativeExpenses 2022-07-01 2023-06-30 02720351 frs-bus:Original frs-bus:Director1 2022-07-01 2023-06-30 02720351 frs-bus:Original frs-bus:Director1 2022-06-30 02720351 frs-bus:Original frs-bus:Director1 2023-06-30 02720351 frs-bus:Original frs-bus:Director2 2022-07-01 2023-06-30 02720351 frs-bus:Original frs-bus:Director2 2022-06-30 02720351 frs-bus:Original frs-bus:Director2 2023-06-30 02720351 frs-bus:Original frs-bus:Director3 2022-07-01 2023-06-30 02720351 frs-bus:Original frs-bus:Director3 2022-06-30 02720351 frs-bus:Original frs-bus:Director3 2023-06-30 02720351 frs-bus:Original frs-bus:Director4 2022-07-01 2023-06-30 02720351 frs-bus:Original frs-bus:Director4 2022-06-30 02720351 frs-bus:Original frs-bus:Director4 2023-06-30 02720351 frs-bus:Original frs-bus:CompanySecretary1 2022-07-01 2023-06-30 02720351 frs-bus:Original 1 2022-07-01 2023-06-30 02720351 frs-bus:Original frs-core:CurrentFinancialInstruments 1 2023-06-30 02720351 frs-bus:Original frs-core:Non-currentFinancialInstruments 1 2023-06-30 02720351 frs-bus:Original 2 2022-07-01 2023-06-30 02720351 frs-bus:Original frs-core:CurrentFinancialInstruments 2 2023-06-30 02720351 frs-bus:Original frs-core:Non-currentFinancialInstruments 2 2023-06-30 02720351 frs-bus:Original 3 2022-07-01 2023-06-30 02720351 frs-bus:Original frs-core:CurrentFinancialInstruments 3 2023-06-30 02720351 frs-bus:Original frs-core:Non-currentFinancialInstruments 3 2023-06-30 02720351 frs-bus:Original 4 2022-07-01 2023-06-30 02720351 frs-bus:Original frs-core:CurrentFinancialInstruments 4 2023-06-30 02720351 frs-bus:Original frs-core:Non-currentFinancialInstruments 4 2023-06-30 02720351 frs-bus:Original 5 2022-07-01 2023-06-30 02720351 frs-bus:Original frs-core:CurrentFinancialInstruments 5 2023-06-30 02720351 frs-bus:Original frs-core:Non-currentFinancialInstruments 5 2023-06-30 02720351 frs-bus:Original 6 2022-07-01 2023-06-30 02720351 frs-bus:Original frs-core:CurrentFinancialInstruments 6 2023-06-30 02720351 frs-bus:Original frs-core:Non-currentFinancialInstruments 6 2023-06-30 02720351 frs-bus:Original 7 2022-07-01 2023-06-30 02720351 frs-bus:Original frs-core:CurrentFinancialInstruments 7 2023-06-30 02720351 frs-bus:Original frs-core:Non-currentFinancialInstruments 7 2023-06-30 02720351 frs-bus:Original 8 2022-07-01 2023-06-30 02720351 frs-bus:Original frs-core:CurrentFinancialInstruments 8 2023-06-30 02720351 frs-bus:Original frs-core:Non-currentFinancialInstruments 8 2023-06-30 02720351 frs-bus:Original 9 2022-07-01 2023-06-30 02720351 frs-bus:Original frs-core:CurrentFinancialInstruments 9 2023-06-30 02720351 frs-bus:Original frs-core:Non-currentFinancialInstruments 9 2023-06-30 02720351 frs-bus:Original 10 2022-07-01 2023-06-30 02720351 frs-bus:Original frs-core:CurrentFinancialInstruments 10 2023-06-30 02720351 frs-bus:Original frs-core:Non-currentFinancialInstruments 10 2023-06-30 02720351 frs-bus:Original 11 2022-07-01 2023-06-30 02720351 frs-bus:Original frs-core:CurrentFinancialInstruments 11 2023-06-30 02720351 frs-bus:Original frs-core:Non-currentFinancialInstruments 11 2023-06-30 02720351 frs-bus:Original 12 2022-07-01 2023-06-30 02720351 frs-bus:Original frs-core:CurrentFinancialInstruments 12 2023-06-30 02720351 frs-bus:Original frs-core:Non-currentFinancialInstruments 12 2023-06-30 02720351 frs-bus:Original 13 2022-07-01 2023-06-30 02720351 frs-bus:Original frs-core:CurrentFinancialInstruments 13 2023-06-30 02720351 frs-bus:Original frs-core:Non-currentFinancialInstruments 13 2023-06-30 02720351 frs-bus:Original 14 2022-07-01 2023-06-30 02720351 frs-bus:Original frs-core:CurrentFinancialInstruments 14 2023-06-30 02720351 frs-bus:Original frs-core:Non-currentFinancialInstruments 14 2023-06-30 02720351 frs-bus:Original 15 2022-07-01 2023-06-30 02720351 frs-bus:Original frs-core:CurrentFinancialInstruments 15 2023-06-30 02720351 frs-bus:Original frs-core:Non-currentFinancialInstruments 15 2023-06-30 02720351 frs-bus:Original 16 2022-07-01 2023-06-30 02720351 frs-bus:Original frs-core:CurrentFinancialInstruments 16 2023-06-30 02720351 frs-bus:Original frs-core:Non-currentFinancialInstruments 16 2023-06-30 02720351 frs-bus:Original 17 2022-07-01 2023-06-30 02720351 frs-bus:Original frs-core:CurrentFinancialInstruments 17 2023-06-30 02720351 frs-bus:Original frs-core:Non-currentFinancialInstruments 17 2023-06-30 02720351 frs-bus:Original 18 2022-07-01 2023-06-30 02720351 frs-bus:Original frs-core:CurrentFinancialInstruments 18 2023-06-30 02720351 frs-bus:Original frs-core:Non-currentFinancialInstruments 18 2023-06-30 02720351 frs-bus:Original 19 2022-07-01 2023-06-30 02720351 frs-bus:Original frs-core:CurrentFinancialInstruments 19 2023-06-30 02720351 frs-bus:Original frs-core:Non-currentFinancialInstruments 19 2023-06-30 02720351 frs-bus:Original 20 2022-07-01 2023-06-30 02720351 frs-bus:Original frs-core:CurrentFinancialInstruments 20 2023-06-30 02720351 frs-bus:Original frs-core:Non-currentFinancialInstruments 20 2023-06-30 02720351 frs-bus:Original dpl-frs:Item1 2022-07-01 2023-06-30 02720351 frs-bus:Original dpl-frs:Item1 2022-06-30 02720351 frs-bus:Original dpl-frs:Item1 2023-06-30 02720351 frs-bus:Original dpl-frs:CostSales dpl-frs:Item1 2022-07-01 2023-06-30 02720351 frs-bus:Original dpl-frs:CostSales dpl-frs:Item1 2022-06-30 02720351 frs-bus:Original dpl-frs:CostSales dpl-frs:Item1 2023-06-30 02720351 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item1 2022-07-01 2023-06-30 02720351 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-07-01 2023-06-30 02720351 frs-bus:Original dpl-frs:Item2 2022-07-01 2023-06-30 02720351 frs-bus:Original dpl-frs:Item2 2022-06-30 02720351 frs-bus:Original dpl-frs:Item2 2023-06-30 02720351 frs-bus:Original dpl-frs:CostSales dpl-frs:Item2 2022-07-01 2023-06-30 02720351 frs-bus:Original dpl-frs:CostSales dpl-frs:Item2 2022-06-30 02720351 frs-bus:Original dpl-frs:CostSales dpl-frs:Item2 2023-06-30 02720351 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item2 2022-07-01 2023-06-30 02720351 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-07-01 2023-06-30 02720351 frs-bus:Original dpl-frs:Item3 2022-07-01 2023-06-30 02720351 frs-bus:Original dpl-frs:Item3 2022-06-30 02720351 frs-bus:Original dpl-frs:Item3 2023-06-30 02720351 frs-bus:Original dpl-frs:CostSales dpl-frs:Item3 2022-07-01 2023-06-30 02720351 frs-bus:Original dpl-frs:CostSales dpl-frs:Item3 2022-06-30 02720351 frs-bus:Original dpl-frs:CostSales dpl-frs:Item3 2023-06-30 02720351 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item3 2022-07-01 2023-06-30 02720351 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-07-01 2023-06-30 02720351 frs-bus:Original dpl-frs:Item4 2022-07-01 2023-06-30 02720351 frs-bus:Original dpl-frs:Item4 2022-06-30 02720351 frs-bus:Original dpl-frs:Item4 2023-06-30 02720351 frs-bus:Original dpl-frs:CostSales dpl-frs:Item4 2022-07-01 2023-06-30 02720351 frs-bus:Original dpl-frs:CostSales dpl-frs:Item4 2022-06-30 02720351 frs-bus:Original dpl-frs:CostSales dpl-frs:Item4 2023-06-30 02720351 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item4 2022-07-01 2023-06-30 02720351 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-07-01 2023-06-30 02720351 frs-bus:Original dpl-frs:Item5 2022-07-01 2023-06-30 02720351 frs-bus:Original dpl-frs:Item5 2022-06-30 02720351 frs-bus:Original dpl-frs:Item5 2023-06-30 02720351 frs-bus:Original dpl-frs:CostSales dpl-frs:Item5 2022-07-01 2023-06-30 02720351 frs-bus:Original dpl-frs:CostSales dpl-frs:Item5 2022-06-30 02720351 frs-bus:Original dpl-frs:CostSales dpl-frs:Item5 2023-06-30 02720351 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item5 2022-07-01 2023-06-30 02720351 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-07-01 2023-06-30 02720351 frs-bus:Original dpl-frs:Item6 2022-07-01 2023-06-30 02720351 frs-bus:Original dpl-frs:Item6 2022-06-30 02720351 frs-bus:Original dpl-frs:Item6 2023-06-30 02720351 frs-bus:Original dpl-frs:CostSales dpl-frs:Item6 2022-07-01 2023-06-30 02720351 frs-bus:Original dpl-frs:CostSales dpl-frs:Item6 2022-06-30 02720351 frs-bus:Original dpl-frs:CostSales dpl-frs:Item6 2023-06-30 02720351 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item6 2022-07-01 2023-06-30 02720351 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-07-01 2023-06-30 02720351 frs-bus:Original dpl-frs:Item7 2022-07-01 2023-06-30 02720351 frs-bus:Original dpl-frs:Item7 2022-06-30 02720351 frs-bus:Original dpl-frs:Item7 2023-06-30 02720351 frs-bus:Original dpl-frs:CostSales dpl-frs:Item7 2022-07-01 2023-06-30 02720351 frs-bus:Original dpl-frs:CostSales dpl-frs:Item7 2022-06-30 02720351 frs-bus:Original dpl-frs:CostSales dpl-frs:Item7 2023-06-30 02720351 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item7 2022-07-01 2023-06-30 02720351 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-07-01 2023-06-30 02720351 frs-bus:Original dpl-frs:Item8 2022-07-01 2023-06-30 02720351 frs-bus:Original dpl-frs:Item8 2022-06-30 02720351 frs-bus:Original dpl-frs:Item8 2023-06-30 02720351 frs-bus:Original dpl-frs:CostSales dpl-frs:Item8 2022-07-01 2023-06-30 02720351 frs-bus:Original dpl-frs:CostSales dpl-frs:Item8 2022-06-30 02720351 frs-bus:Original dpl-frs:CostSales dpl-frs:Item8 2023-06-30 02720351 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item8 2022-07-01 2023-06-30 02720351 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-07-01 2023-06-30 02720351 frs-bus:Original dpl-frs:Item9 2022-07-01 2023-06-30 02720351 frs-bus:Original dpl-frs:Item9 2022-06-30 02720351 frs-bus:Original dpl-frs:Item9 2023-06-30 02720351 frs-bus:Original dpl-frs:CostSales dpl-frs:Item9 2022-07-01 2023-06-30 02720351 frs-bus:Original dpl-frs:CostSales dpl-frs:Item9 2022-06-30 02720351 frs-bus:Original dpl-frs:CostSales dpl-frs:Item9 2023-06-30 02720351 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item9 2022-07-01 2023-06-30 02720351 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-07-01 2023-06-30 02720351 frs-bus:Original dpl-frs:Item10 2022-07-01 2023-06-30 02720351 frs-bus:Original dpl-frs:Item10 2022-06-30 02720351 frs-bus:Original dpl-frs:Item10 2023-06-30 02720351 frs-bus:Original dpl-frs:CostSales dpl-frs:Item10 2022-07-01 2023-06-30 02720351 frs-bus:Original dpl-frs:CostSales dpl-frs:Item10 2022-06-30 02720351 frs-bus:Original dpl-frs:CostSales dpl-frs:Item10 2023-06-30 02720351 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item10 2022-07-01 2023-06-30 02720351 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-07-01 2023-06-30 02720351 frs-bus:Original dpl-frs:Item11 2022-07-01 2023-06-30 02720351 frs-bus:Original dpl-frs:Item11 2022-06-30 02720351 frs-bus:Original dpl-frs:Item11 2023-06-30 02720351 frs-bus:Original dpl-frs:CostSales dpl-frs:Item11 2022-07-01 2023-06-30 02720351 frs-bus:Original dpl-frs:CostSales dpl-frs:Item11 2022-06-30 02720351 frs-bus:Original dpl-frs:CostSales dpl-frs:Item11 2023-06-30 02720351 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item11 2022-07-01 2023-06-30 02720351 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-07-01 2023-06-30 02720351 frs-bus:Original dpl-frs:Item12 2022-07-01 2023-06-30 02720351 frs-bus:Original dpl-frs:Item12 2022-06-30 02720351 frs-bus:Original dpl-frs:Item12 2023-06-30 02720351 frs-bus:Original dpl-frs:CostSales dpl-frs:Item12 2022-07-01 2023-06-30 02720351 frs-bus:Original dpl-frs:CostSales dpl-frs:Item12 2022-06-30 02720351 frs-bus:Original dpl-frs:CostSales dpl-frs:Item12 2023-06-30 02720351 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item12 2022-07-01 2023-06-30 02720351 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-07-01 2023-06-30 02720351 frs-bus:Original 1 2022-07-01 2023-06-30 02720351 frs-bus:Original frs-countries:EnglandWales 2022-07-01 2023-06-30 02720351 frs-bus:Original frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-06-30 02720351 frs-bus:Original frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-06-30 02720351 frs-bus:Original frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-06-30 02720351 frs-bus:Original frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-07-01 2022-06-30 02720351 frs-bus:Original frs-core:AllSubsidiaries 2021-07-01 2022-06-30 02720351 frs-bus:Original frs-core:KeyManagementPersonnel 2021-07-01 2022-06-30 02720351 frs-bus:Original frs-core:EntitiesControlledByKeyManagementPersonnel 2021-07-01 2022-06-30 02720351 frs-bus:Original frs-core:OtherRelatedParties 2021-07-01 2022-06-30 02720351 2021-06-30 02720351 2022-06-30 02720351 2021-07-01 2022-06-30 02720351 frs-bus:Original frs-core:CurrentFinancialInstruments 2022-06-30 02720351 frs-bus:Original frs-core:CurrentFinancialInstruments 2021-07-01 2022-06-30 02720351 frs-bus:Original frs-core:Non-currentFinancialInstruments 2022-06-30 02720351 frs-bus:Original frs-core:Non-currentFinancialInstruments 2021-07-01 2022-06-30 02720351 frs-bus:Original frs-core:CurrentFinancialInstruments 2021-07-01 2022-06-30 02720351 frs-bus:Original frs-core:CurrentFinancialInstruments 2022-06-30 02720351 frs-bus:Original frs-core:AfterOneYear 2021-07-01 2022-06-30 02720351 frs-bus:Original frs-core:BetweenOneFiveYears 2021-07-01 2022-06-30 02720351 frs-bus:Original frs-core:BetweenOneFiveYears 2022-06-30 02720351 frs-bus:Original frs-core:ComputerEquipment 2022-06-30 02720351 frs-bus:Original frs-core:ComputerEquipment 2021-07-01 2022-06-30 02720351 frs-bus:Original frs-core:ComputerEquipment 2021-06-30 02720351 frs-bus:Original frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-06-30 02720351 frs-bus:Original frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-07-01 2022-06-30 02720351 frs-bus:Original frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-06-30 02720351 frs-bus:Original frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-06-30 02720351 frs-bus:Original frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-07-01 2022-06-30 02720351 frs-bus:Original frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-06-30 02720351 frs-bus:Original frs-core:FurnitureFittings 2022-06-30 02720351 frs-bus:Original frs-core:FurnitureFittings 2021-07-01 2022-06-30 02720351 frs-bus:Original frs-core:FurnitureFittings 2021-06-30 02720351 frs-bus:Original frs-core:NetGoodwill 2022-06-30 02720351 frs-bus:Original frs-core:NetGoodwill 2021-07-01 2022-06-30 02720351 frs-bus:Original frs-core:NetGoodwill 2021-06-30 02720351 frs-bus:Original frs-core:InvestmentPropertyIncludedWithinPPE 2022-06-30 02720351 frs-bus:Original frs-core:InvestmentPropertyIncludedWithinPPE 2021-07-01 2022-06-30 02720351 frs-bus:Original frs-core:InvestmentPropertyIncludedWithinPPE 2021-06-30 02720351 frs-bus:Original frs-core:LandBuildings 2022-06-30 02720351 frs-bus:Original frs-core:LandBuildings 2021-07-01 2022-06-30 02720351 frs-bus:Original frs-core:LandBuildings 2021-06-30 02720351 frs-bus:Original frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-06-30 02720351 frs-bus:Original frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-07-01 2022-06-30 02720351 frs-bus:Original frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-06-30 02720351 frs-bus:Original frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-06-30 02720351 frs-bus:Original frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-07-01 2022-06-30 02720351 frs-bus:Original frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-06-30 02720351 frs-bus:Original frs-core:MoreThanFiveYears 2021-07-01 2022-06-30 02720351 frs-bus:Original frs-core:MoreThanFiveYears 2022-06-30 02720351 frs-bus:Original frs-core:MotorVehicles 2022-06-30 02720351 frs-bus:Original frs-core:MotorVehicles 2021-07-01 2022-06-30 02720351 frs-bus:Original frs-core:MotorVehicles 2021-06-30 02720351 frs-bus:Original frs-core:OtherResidualIntangibleAssets 2022-06-30 02720351 frs-bus:Original frs-core:OtherResidualIntangibleAssets 2021-07-01 2022-06-30 02720351 frs-bus:Original frs-core:OtherResidualIntangibleAssets 2021-06-30 02720351 frs-bus:Original frs-core:PlantMachinery 2022-06-30 02720351 frs-bus:Original frs-core:PlantMachinery 2021-07-01 2022-06-30 02720351 frs-bus:Original frs-core:PlantMachinery 2021-06-30 02720351 frs-bus:Original frs-core:Secured 2022-06-30 02720351 frs-bus:Original frs-core:Unsecured 2022-06-30 02720351 frs-bus:Original frs-core:WithinOneYear 2021-07-01 2022-06-30 02720351 frs-bus:Original frs-core:WithinOneYear 2022-06-30 02720351 frs-bus:Original frs-core:CapitalRedemptionReserve 2021-07-01 2022-06-30 02720351 frs-bus:Original frs-core:CapitalRedemptionReserve 2021-06-30 02720351 frs-bus:Original frs-core:CapitalRedemptionReserve 2022-06-30 02720351 frs-bus:Original frs-core:OtherReservesSubtotal 2021-07-01 2022-06-30 02720351 frs-bus:Original frs-core:OtherReservesSubtotal 2021-06-30 02720351 frs-bus:Original frs-core:OtherReservesSubtotal 2022-06-30 02720351 frs-bus:Original frs-core:RevaluationReserve 2021-07-01 2022-06-30 02720351 frs-bus:Original frs-core:RevaluationReserve 2021-06-30 02720351 frs-bus:Original frs-core:RevaluationReserve 2022-06-30 02720351 frs-bus:Original frs-core:SharePremium 2021-07-01 2022-06-30 02720351 frs-bus:Original frs-core:SharePremium 2021-06-30 02720351 frs-bus:Original frs-core:SharePremium 2022-06-30 02720351 frs-bus:Original frs-core:ShareCapital 2021-07-01 2022-06-30 02720351 frs-bus:Original frs-core:ShareCapital 2021-06-30 02720351 frs-bus:Original frs-core:ShareCapital 2022-06-30 02720351 frs-bus:Original frs-core:RetainedEarningsAccumulatedLosses 2021-07-01 2022-06-30 02720351 frs-bus:Original frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-06-30 02720351 frs-bus:Original frs-core:RetainedEarningsAccumulatedLosses 2022-06-30 02720351 frs-bus:Original frs-core:RetainedEarningsAccumulatedLosses 2021-06-30 02720351 frs-bus:Original frs-core:RetainedEarningsAccumulatedLosses 2022-06-30 02720351 frs-bus:Original frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-06-30 02720351 frs-bus:Original frs-countries:UnitedKingdom 2021-07-01 2022-06-30 02720351 frs-bus:Original frs-countries:Europe 2021-07-01 2022-06-30 02720351 frs-bus:Original frs-countries:NorthAmerica 2021-07-01 2022-06-30 02720351 frs-bus:Original frs-countries:SouthAmerica 2021-07-01 2022-06-30 02720351 frs-bus:Original frs-countries:Asia 2021-07-01 2022-06-30 02720351 frs-bus:Original frs-countries:RestWorldOutsideUK 2021-07-01 2022-06-30 02720351 frs-bus:Original frs-bus:HighestPaidDirector 2021-07-01 2022-06-30 02720351 frs-bus:Original frs-bus:PrivateLimitedCompanyLtd 2021-07-01 2022-06-30 02720351 frs-bus:Original frs-bus:CompanyLimitedByGuarantee 2021-07-01 2022-06-30 02720351 frs-bus:Original frs-bus:LimitedLiabilityPartnershipLLP 2021-07-01 2022-06-30 02720351 frs-bus:Original frs-bus:LimitedLiabilityPartnershipsSORP 2021-07-01 2022-06-30 02720351 frs-bus:Original frs-bus:FullAccounts 2021-07-01 2022-06-30 02720351 frs-bus:Original frs-bus:FilletedAccounts 2021-07-01 2022-06-30 02720351 frs-bus:Original frs-bus:AbridgedAccounts 2021-07-01 2022-06-30 02720351 frs-bus:Original frs-bus:FRS102 2021-07-01 2022-06-30 02720351 frs-bus:Original frs-bus:MediumEntities 2021-07-01 2022-06-30 02720351 frs-bus:Original frs-bus:SmallEntities 2021-07-01 2022-06-30 02720351 frs-bus:Original frs-bus:EntityHasNeverTraded 2021-07-01 2022-06-30 02720351 frs-bus:Original frs-bus:EntityNoLongerTradingButTradedInPast 2021-07-01 2022-06-30 02720351 frs-bus:Original frs-bus:Audited 2021-07-01 2022-06-30 02720351 frs-bus:Original frs-bus:AuditExempt-NoAccountantsReport 2021-07-01 2022-06-30 02720351 frs-bus:Original frs-bus:AuditExemptWithAccountantsReport 2021-07-01 2022-06-30 02720351 frs-bus:Original frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-07-01 2022-06-30 02720351 frs-bus:Original frs-bus:LargeCompaniesRegimeForAccounts 2021-07-01 2022-06-30 02720351 frs-bus:Original frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-07-01 2022-06-30 02720351 frs-bus:Original frs-bus:SmallCompaniesRegimeForAccounts 2021-07-01 2022-06-30 02720351 frs-bus:Original frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-07-01 2022-06-30 02720351 frs-bus:Original frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-07-01 2022-06-30 02720351 frs-bus:Original frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-07-01 2022-06-30 02720351 frs-bus:Original frs-bus:OrdinaryShareClass1 2021-07-01 2022-06-30 02720351 frs-bus:Original frs-bus:OrdinaryShareClass1 2021-06-30 02720351 frs-bus:Original frs-bus:OrdinaryShareClass1 2022-06-30 02720351 frs-bus:Original frs-bus:OrdinaryShareClass2 2021-07-01 2022-06-30 02720351 frs-bus:Original frs-bus:OrdinaryShareClass2 2021-06-30 02720351 frs-bus:Original frs-bus:OrdinaryShareClass2 2022-06-30 02720351 frs-bus:Original frs-bus:OrdinaryShareClass3 2021-07-01 2022-06-30 02720351 frs-bus:Original frs-bus:OrdinaryShareClass3 2021-06-30 02720351 frs-bus:Original frs-bus:OrdinaryShareClass3 2022-06-30 02720351 frs-bus:Original frs-bus:OrdinaryShareClass4 2021-07-01 2022-06-30 02720351 frs-bus:Original frs-bus:OrdinaryShareClass4 2021-06-30 02720351 frs-bus:Original frs-bus:OrdinaryShareClass4 2022-06-30 02720351 frs-bus:Original frs-bus:OrdinaryShareClass5 2021-07-01 2022-06-30 02720351 frs-bus:Original frs-bus:OrdinaryShareClass5 2021-06-30 02720351 frs-bus:Original frs-bus:OrdinaryShareClass5 2022-06-30 02720351 frs-bus:Original frs-bus:PreferenceShareClass1 2021-07-01 2022-06-30 02720351 frs-bus:Original frs-bus:PreferenceShareClass1 2021-06-30 02720351 frs-bus:Original frs-bus:PreferenceShareClass1 2022-06-30 02720351 frs-bus:Original frs-bus:PreferenceShareClass2 2021-07-01 2022-06-30 02720351 frs-bus:Original frs-bus:PreferenceShareClass2 2021-06-30 02720351 frs-bus:Original frs-bus:PreferenceShareClass2 2022-06-30 02720351 frs-bus:Original frs-bus:PreferenceShareClass3 2021-07-01 2022-06-30 02720351 frs-bus:Original frs-bus:PreferenceShareClass3 2021-06-30 02720351 frs-bus:Original frs-bus:PreferenceShareClass3 2022-06-30 02720351 frs-bus:Original frs-bus:PreferenceShareClass4 2021-07-01 2022-06-30 02720351 frs-bus:Original frs-bus:PreferenceShareClass4 2021-06-30 02720351 frs-bus:Original frs-bus:PreferenceShareClass4 2022-06-30 02720351 frs-bus:Original frs-bus:PreferenceShareClass5 2021-07-01 2022-06-30 02720351 frs-bus:Original frs-bus:PreferenceShareClass5 2021-06-30 02720351 frs-bus:Original frs-bus:PreferenceShareClass5 2022-06-30 02720351 frs-bus:Original 1 2021-07-01 2022-06-30 02720351 frs-bus:Original 1 2022-06-30 02720351 frs-bus:Original 1 2021-07-01 2022-06-30 02720351 frs-bus:Original frs-core:LeasedAssets 2021-07-01 2022-06-30 02720351 frs-bus:Original frs-core:OwnedAssets 2021-07-01 2022-06-30 02720351 frs-bus:Original frs-core:CurrencyRisk 2021-07-01 2022-06-30 02720351 frs-bus:Original frs-core:MarketRisk 2021-07-01 2022-06-30 02720351 frs-bus:Original frs-core:InterestRateRisk 2021-07-01 2022-06-30 02720351 frs-bus:Original frs-core:DeferredTaxation 2021-07-01 2022-06-30 02720351 frs-bus:Original frs-core:DeferredTaxation 2021-06-30 02720351 frs-bus:Original frs-core:DeferredTaxation 2022-06-30 02720351 frs-bus:Original frs-core:OtherProvisionsContingentLiabilities 2021-07-01 2022-06-30 02720351 frs-bus:Original frs-core:OtherProvisionsContingentLiabilities 2021-06-30 02720351 frs-bus:Original frs-core:OtherProvisionsContingentLiabilities 2022-06-30 02720351 frs-bus:Original frs-core:ProvisionsDeferredTax 2022-06-30 02720351 frs-bus:Original frs-core:OtherDeferredTax 2022-06-30 02720351 frs-bus:Original frs-core:AcceleratedTaxDepreciationDeferredTax 2022-06-30 02720351 frs-bus:Original frs-core:TaxLossesCarry-forwardsDeferredTax 2022-06-30 02720351 frs-bus:Original frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-06-30 02720351 frs-bus:Original frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-07-01 2022-06-30 02720351 frs-bus:Original frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-06-30 02720351 frs-bus:Original frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-06-30 02720351 frs-bus:Original frs-core:Provisions 2021-07-01 2022-06-30 02720351 frs-bus:Original frs-core:Provisions 2021-06-30 02720351 frs-bus:Original frs-core:Provisions 2022-06-30 02720351 frs-bus:Original frs-core:Provisions 2021-07-01 2022-06-30 02720351 frs-bus:Original frs-core:Provisions 2021-06-30 02720351 frs-bus:Original frs-core:Provisions 2022-06-30 02720351 frs-bus:Original frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-06-30 02720351 frs-bus:Original frs-core:RevaluationInvestmentPropertyDeferredTax 2022-06-30 02720351 frs-bus:Original frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-06-30 02720351 frs-bus:Original frs-core:OtherPost-employmentBenefitsDeferredTax 2022-06-30 02720351 frs-bus:Original frs-core:Share-basedPaymentsDeferredTax 2022-06-30 02720351 frs-bus:Original frs-core:TaxCreditsDeferredTax 2022-06-30 02720351 frs-bus:Original frs-core:CostValuation 2021-06-30 02720351 frs-bus:Original frs-core:AdditionsToInvestments 2022-06-30 02720351 frs-bus:Original frs-core:DisposalsRepaymentsInvestments 2022-06-30 02720351 frs-bus:Original frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-06-30 02720351 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-06-30 02720351 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-06-30 02720351 frs-bus:Original frs-core:OtherIncreaseDecreaseInInvestments 2022-06-30 02720351 frs-bus:Original frs-core:CostValuation 2022-06-30 02720351 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments 2021-06-30 02720351 frs-bus:Original frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-06-30 02720351 frs-bus:Original frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-06-30 02720351 frs-bus:Original frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-06-30 02720351 frs-bus:Original frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-06-30 02720351 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-06-30 02720351 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-06-30 02720351 frs-bus:Original frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-06-30 02720351 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments 2022-06-30 02720351 frs-bus:Original frs-core:ListedExchangeTraded 2022-06-30 02720351 frs-bus:Original frs-core:ListedExchangeTraded 2021-06-30 02720351 frs-bus:Original frs-core:CostValuation frs-core:ListedExchangeTraded 2021-06-30 02720351 frs-bus:Original frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-06-30 02720351 frs-bus:Original frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-06-30 02720351 frs-bus:Original frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-06-30 02720351 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-06-30 02720351 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-06-30 02720351 frs-bus:Original frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-06-30 02720351 frs-bus:Original frs-core:CostValuation frs-core:ListedExchangeTraded 2022-06-30 02720351 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-06-30 02720351 frs-bus:Original frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 02720351 frs-bus:Original frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 02720351 frs-bus:Original frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 02720351 frs-bus:Original frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 02720351 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-06-30 02720351 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 02720351 frs-bus:Original frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 02720351 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 02720351 frs-bus:Original frs-core:UnlistedNon-exchangeTraded 2022-06-30 02720351 frs-bus:Original frs-core:UnlistedNon-exchangeTraded 2021-06-30 02720351 frs-bus:Original frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-06-30 02720351 frs-bus:Original frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 02720351 frs-bus:Original frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 02720351 frs-bus:Original frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 02720351 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 02720351 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 02720351 frs-bus:Original frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 02720351 frs-bus:Original frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-06-30 02720351 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-06-30 02720351 frs-bus:Original frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 02720351 frs-bus:Original frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 02720351 frs-bus:Original frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 02720351 frs-bus:Original frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 02720351 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-06-30 02720351 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 02720351 frs-bus:Original frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 02720351 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 02720351 frs-bus:Original dpl-frs:CostSales 2021-07-01 2022-06-30 02720351 frs-bus:Original dpl-frs:CostSales 2021-06-30 02720351 frs-bus:Original dpl-frs:CostSales 2022-06-30 02720351 frs-bus:Original dpl-frs:DistributionCosts 2021-07-01 2022-06-30 02720351 frs-bus:Original dpl-frs:AdministrativeExpenses 2021-07-01 2022-06-30 02720351 frs-bus:Original frs-bus:Director1 2021-07-01 2022-06-30 02720351 frs-bus:Original frs-bus:Director1 2021-06-30 02720351 frs-bus:Original frs-bus:Director1 2022-06-30 02720351 frs-bus:Original frs-bus:Director2 2021-07-01 2022-06-30 02720351 frs-bus:Original frs-bus:Director2 2021-06-30 02720351 frs-bus:Original frs-bus:Director2 2022-06-30 02720351 frs-bus:Original frs-bus:Director3 2021-07-01 2022-06-30 02720351 frs-bus:Original frs-bus:Director3 2021-06-30 02720351 frs-bus:Original frs-bus:Director3 2022-06-30 02720351 frs-bus:Original frs-bus:Director4 2021-07-01 2022-06-30 02720351 frs-bus:Original frs-bus:Director4 2021-06-30 02720351 frs-bus:Original frs-bus:Director4 2022-06-30 02720351 frs-bus:Original frs-bus:CompanySecretary1 2021-07-01 2022-06-30 02720351 frs-bus:Original 1 2021-07-01 2022-06-30 02720351 frs-bus:Original frs-core:CurrentFinancialInstruments 1 2022-06-30 02720351 frs-bus:Original frs-core:Non-currentFinancialInstruments 1 2022-06-30 02720351 frs-bus:Original 2 2021-07-01 2022-06-30 02720351 frs-bus:Original frs-core:CurrentFinancialInstruments 2 2022-06-30 02720351 frs-bus:Original frs-core:Non-currentFinancialInstruments 2 2022-06-30 02720351 frs-bus:Original 3 2021-07-01 2022-06-30 02720351 frs-bus:Original frs-core:CurrentFinancialInstruments 3 2022-06-30 02720351 frs-bus:Original frs-core:Non-currentFinancialInstruments 3 2022-06-30 02720351 frs-bus:Original 4 2021-07-01 2022-06-30 02720351 frs-bus:Original frs-core:CurrentFinancialInstruments 4 2022-06-30 02720351 frs-bus:Original frs-core:Non-currentFinancialInstruments 4 2022-06-30 02720351 frs-bus:Original 5 2021-07-01 2022-06-30 02720351 frs-bus:Original frs-core:CurrentFinancialInstruments 5 2022-06-30 02720351 frs-bus:Original frs-core:Non-currentFinancialInstruments 5 2022-06-30 02720351 frs-bus:Original 6 2021-07-01 2022-06-30 02720351 frs-bus:Original frs-core:CurrentFinancialInstruments 6 2022-06-30 02720351 frs-bus:Original frs-core:Non-currentFinancialInstruments 6 2022-06-30 02720351 frs-bus:Original 7 2021-07-01 2022-06-30 02720351 frs-bus:Original frs-core:CurrentFinancialInstruments 7 2022-06-30 02720351 frs-bus:Original frs-core:Non-currentFinancialInstruments 7 2022-06-30 02720351 frs-bus:Original 8 2021-07-01 2022-06-30 02720351 frs-bus:Original frs-core:CurrentFinancialInstruments 8 2022-06-30 02720351 frs-bus:Original frs-core:Non-currentFinancialInstruments 8 2022-06-30 02720351 frs-bus:Original 9 2021-07-01 2022-06-30 02720351 frs-bus:Original frs-core:CurrentFinancialInstruments 9 2022-06-30 02720351 frs-bus:Original frs-core:Non-currentFinancialInstruments 9 2022-06-30 02720351 frs-bus:Original 10 2021-07-01 2022-06-30 02720351 frs-bus:Original frs-core:CurrentFinancialInstruments 10 2022-06-30 02720351 frs-bus:Original frs-core:Non-currentFinancialInstruments 10 2022-06-30 02720351 frs-bus:Original 11 2021-07-01 2022-06-30 02720351 frs-bus:Original frs-core:CurrentFinancialInstruments 11 2022-06-30 02720351 frs-bus:Original frs-core:Non-currentFinancialInstruments 11 2022-06-30 02720351 frs-bus:Original 12 2021-07-01 2022-06-30 02720351 frs-bus:Original frs-core:CurrentFinancialInstruments 12 2022-06-30 02720351 frs-bus:Original frs-core:Non-currentFinancialInstruments 12 2022-06-30 02720351 frs-bus:Original 13 2021-07-01 2022-06-30 02720351 frs-bus:Original frs-core:CurrentFinancialInstruments 13 2022-06-30 02720351 frs-bus:Original frs-core:Non-currentFinancialInstruments 13 2022-06-30 02720351 frs-bus:Original 14 2021-07-01 2022-06-30 02720351 frs-bus:Original frs-core:CurrentFinancialInstruments 14 2022-06-30 02720351 frs-bus:Original frs-core:Non-currentFinancialInstruments 14 2022-06-30 02720351 frs-bus:Original 15 2021-07-01 2022-06-30 02720351 frs-bus:Original frs-core:CurrentFinancialInstruments 15 2022-06-30 02720351 frs-bus:Original frs-core:Non-currentFinancialInstruments 15 2022-06-30 02720351 frs-bus:Original 16 2021-07-01 2022-06-30 02720351 frs-bus:Original frs-core:CurrentFinancialInstruments 16 2022-06-30 02720351 frs-bus:Original frs-core:Non-currentFinancialInstruments 16 2022-06-30 02720351 frs-bus:Original 17 2021-07-01 2022-06-30 02720351 frs-bus:Original frs-core:CurrentFinancialInstruments 17 2022-06-30 02720351 frs-bus:Original frs-core:Non-currentFinancialInstruments 17 2022-06-30 02720351 frs-bus:Original 18 2021-07-01 2022-06-30 02720351 frs-bus:Original frs-core:CurrentFinancialInstruments 18 2022-06-30 02720351 frs-bus:Original frs-core:Non-currentFinancialInstruments 18 2022-06-30 02720351 frs-bus:Original 19 2021-07-01 2022-06-30 02720351 frs-bus:Original frs-core:CurrentFinancialInstruments 19 2022-06-30 02720351 frs-bus:Original frs-core:Non-currentFinancialInstruments 19 2022-06-30 02720351 frs-bus:Original 20 2021-07-01 2022-06-30 02720351 frs-bus:Original frs-core:CurrentFinancialInstruments 20 2022-06-30 02720351 frs-bus:Original frs-core:Non-currentFinancialInstruments 20 2022-06-30 02720351 frs-bus:Original dpl-frs:Item1 2021-07-01 2022-06-30 02720351 frs-bus:Original dpl-frs:Item1 2021-06-30 02720351 frs-bus:Original dpl-frs:Item1 2022-06-30 02720351 frs-bus:Original dpl-frs:CostSales dpl-frs:Item1 2021-07-01 2022-06-30 02720351 frs-bus:Original dpl-frs:CostSales dpl-frs:Item1 2021-06-30 02720351 frs-bus:Original dpl-frs:CostSales dpl-frs:Item1 2022-06-30 02720351 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item1 2021-07-01 2022-06-30 02720351 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-07-01 2022-06-30 02720351 frs-bus:Original dpl-frs:Item2 2021-07-01 2022-06-30 02720351 frs-bus:Original dpl-frs:Item2 2021-06-30 02720351 frs-bus:Original dpl-frs:Item2 2022-06-30 02720351 frs-bus:Original dpl-frs:CostSales dpl-frs:Item2 2021-07-01 2022-06-30 02720351 frs-bus:Original dpl-frs:CostSales dpl-frs:Item2 2021-06-30 02720351 frs-bus:Original dpl-frs:CostSales dpl-frs:Item2 2022-06-30 02720351 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item2 2021-07-01 2022-06-30 02720351 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-07-01 2022-06-30 02720351 frs-bus:Original dpl-frs:Item3 2021-07-01 2022-06-30 02720351 frs-bus:Original dpl-frs:Item3 2021-06-30 02720351 frs-bus:Original dpl-frs:Item3 2022-06-30 02720351 frs-bus:Original dpl-frs:CostSales dpl-frs:Item3 2021-07-01 2022-06-30 02720351 frs-bus:Original dpl-frs:CostSales dpl-frs:Item3 2021-06-30 02720351 frs-bus:Original dpl-frs:CostSales dpl-frs:Item3 2022-06-30 02720351 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item3 2021-07-01 2022-06-30 02720351 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-07-01 2022-06-30 02720351 frs-bus:Original dpl-frs:Item4 2021-07-01 2022-06-30 02720351 frs-bus:Original dpl-frs:Item4 2021-06-30 02720351 frs-bus:Original dpl-frs:Item4 2022-06-30 02720351 frs-bus:Original dpl-frs:CostSales dpl-frs:Item4 2021-07-01 2022-06-30 02720351 frs-bus:Original dpl-frs:CostSales dpl-frs:Item4 2021-06-30 02720351 frs-bus:Original dpl-frs:CostSales dpl-frs:Item4 2022-06-30 02720351 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item4 2021-07-01 2022-06-30 02720351 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-07-01 2022-06-30 02720351 frs-bus:Original dpl-frs:Item5 2021-07-01 2022-06-30 02720351 frs-bus:Original dpl-frs:Item5 2021-06-30 02720351 frs-bus:Original dpl-frs:Item5 2022-06-30 02720351 frs-bus:Original dpl-frs:CostSales dpl-frs:Item5 2021-07-01 2022-06-30 02720351 frs-bus:Original dpl-frs:CostSales dpl-frs:Item5 2021-06-30 02720351 frs-bus:Original dpl-frs:CostSales dpl-frs:Item5 2022-06-30 02720351 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item5 2021-07-01 2022-06-30 02720351 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-07-01 2022-06-30 02720351 frs-bus:Original dpl-frs:Item6 2021-07-01 2022-06-30 02720351 frs-bus:Original dpl-frs:Item6 2021-06-30 02720351 frs-bus:Original dpl-frs:Item6 2022-06-30 02720351 frs-bus:Original dpl-frs:CostSales dpl-frs:Item6 2021-07-01 2022-06-30 02720351 frs-bus:Original dpl-frs:CostSales dpl-frs:Item6 2021-06-30 02720351 frs-bus:Original dpl-frs:CostSales dpl-frs:Item6 2022-06-30 02720351 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item6 2021-07-01 2022-06-30 02720351 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-07-01 2022-06-30 02720351 frs-bus:Original dpl-frs:Item7 2021-07-01 2022-06-30 02720351 frs-bus:Original dpl-frs:Item7 2021-06-30 02720351 frs-bus:Original dpl-frs:Item7 2022-06-30 02720351 frs-bus:Original dpl-frs:CostSales dpl-frs:Item7 2021-07-01 2022-06-30 02720351 frs-bus:Original dpl-frs:CostSales dpl-frs:Item7 2021-06-30 02720351 frs-bus:Original dpl-frs:CostSales dpl-frs:Item7 2022-06-30 02720351 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item7 2021-07-01 2022-06-30 02720351 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-07-01 2022-06-30 02720351 frs-bus:Original dpl-frs:Item8 2021-07-01 2022-06-30 02720351 frs-bus:Original dpl-frs:Item8 2021-06-30 02720351 frs-bus:Original dpl-frs:Item8 2022-06-30 02720351 frs-bus:Original dpl-frs:CostSales dpl-frs:Item8 2021-07-01 2022-06-30 02720351 frs-bus:Original dpl-frs:CostSales dpl-frs:Item8 2021-06-30 02720351 frs-bus:Original dpl-frs:CostSales dpl-frs:Item8 2022-06-30 02720351 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item8 2021-07-01 2022-06-30 02720351 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-07-01 2022-06-30 02720351 frs-bus:Original dpl-frs:Item9 2021-07-01 2022-06-30 02720351 frs-bus:Original dpl-frs:Item9 2021-06-30 02720351 frs-bus:Original dpl-frs:Item9 2022-06-30 02720351 frs-bus:Original dpl-frs:CostSales dpl-frs:Item9 2021-07-01 2022-06-30 02720351 frs-bus:Original dpl-frs:CostSales dpl-frs:Item9 2021-06-30 02720351 frs-bus:Original dpl-frs:CostSales dpl-frs:Item9 2022-06-30 02720351 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item9 2021-07-01 2022-06-30 02720351 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-07-01 2022-06-30 02720351 frs-bus:Original dpl-frs:Item10 2021-07-01 2022-06-30 02720351 frs-bus:Original dpl-frs:Item10 2021-06-30 02720351 frs-bus:Original dpl-frs:Item10 2022-06-30 02720351 frs-bus:Original dpl-frs:CostSales dpl-frs:Item10 2021-07-01 2022-06-30 02720351 frs-bus:Original dpl-frs:CostSales dpl-frs:Item10 2021-06-30 02720351 frs-bus:Original dpl-frs:CostSales dpl-frs:Item10 2022-06-30 02720351 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item10 2021-07-01 2022-06-30 02720351 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-07-01 2022-06-30 02720351 frs-bus:Original dpl-frs:Item11 2021-07-01 2022-06-30 02720351 frs-bus:Original dpl-frs:Item11 2021-06-30 02720351 frs-bus:Original dpl-frs:Item11 2022-06-30 02720351 frs-bus:Original dpl-frs:CostSales dpl-frs:Item11 2021-07-01 2022-06-30 02720351 frs-bus:Original dpl-frs:CostSales dpl-frs:Item11 2021-06-30 02720351 frs-bus:Original dpl-frs:CostSales dpl-frs:Item11 2022-06-30 02720351 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item11 2021-07-01 2022-06-30 02720351 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-07-01 2022-06-30 02720351 frs-bus:Original dpl-frs:Item12 2021-07-01 2022-06-30 02720351 frs-bus:Original dpl-frs:Item12 2021-06-30 02720351 frs-bus:Original dpl-frs:Item12 2022-06-30 02720351 frs-bus:Original dpl-frs:CostSales dpl-frs:Item12 2021-07-01 2022-06-30 02720351 frs-bus:Original dpl-frs:CostSales dpl-frs:Item12 2021-06-30 02720351 frs-bus:Original dpl-frs:CostSales dpl-frs:Item12 2022-06-30 02720351 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item12 2021-07-01 2022-06-30 02720351 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-07-01 2022-06-30 02720351 frs-bus:Original 1 2021-07-01 2022-06-30 02720351 frs-bus:Original frs-countries:EnglandWales 2021-07-01 2022-06-30
Registered number: 02720351
Heart Systems Limited
Unaudited Financial Statements
For The Year Ended 30 June 2023
Lloyd Richards Ltd
Eaton House Stoke Prior Lane
Leominster
Herefordshire
HR6 0NA
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 02720351
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 100,463 100,463
Tangible Assets 5 1,136 754
101,599 101,217
CURRENT ASSETS
Debtors 6 55,034 88,256
Cash at bank and in hand 133,903 86,949
188,937 175,205
Creditors: Amounts Falling Due Within One Year 7 (116,846 ) (106,633 )
NET CURRENT ASSETS (LIABILITIES) 72,091 68,572
TOTAL ASSETS LESS CURRENT LIABILITIES 173,690 169,789
PROVISIONS FOR LIABILITIES
Deferred Taxation 8 (216 ) (143 )
NET ASSETS 173,474 169,646
CAPITAL AND RESERVES
Called up share capital 9 1,150 1,000
Capital redemption reserve (8,948 ) (8,948 )
Profit and Loss Account 181,272 177,594
SHAREHOLDERS' FUNDS 173,474 169,646
Page 1
Page 2
For the year ending 30 June 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 Sarah Kennett
Director
08/09/2023
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Heart Systems Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02720351 . The registered office is 9 Lower Broad Street, Ludlow, Shropshire, SY8 1PQ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax, adjusted if necessary for deferred or accrued income.
2.3. Research and Development
Expenditure on research and development is capitalised as it arises and amortised at rates deemed prudent by directors. The balance sheet value of R&D will not exceed the expected value of future sales of licences resulting from the outstanding capitalised value at the balance sheet date.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less accumulated depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 20.00% S?L
Fixtures & Fittings 20.00% S/L
Computer Equipment 33.33% S/L
2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date unless directors deem it appropriate to take a more prudent view. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.6. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of assets and of expenses for taxation and accounting purposes.
In general, deferred taxation is recognised in respect of timing differences that have arisen but not reversed at the balance sheet date. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in future periods in which the timing differences reverse based on tax rates and the law enacted or substantively enacted at the balance sheet date.
2.7. Pensions
The company operates a defined pension contribution scheme in association with NEST. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows:
2023 2022
Office and administration 5 7
Sales, marketing and distribution 1 1
6 8
Page 3
Page 4
4. Intangible Assets
Development Costs
£
Cost
As at 1 July 2022 100,463
As at 30 June 2023 100,463
Net Book Value
As at 30 June 2023 100,463
As at 1 July 2022 100,463
5. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 July 2022 1,910 4,839 11,403 18,152
Additions - - 1,040 1,040
As at 30 June 2023 1,910 4,839 12,443 19,192
Depreciation
As at 1 July 2022 1,910 4,703 10,785 17,398
Provided during the period - 136 522 658
As at 30 June 2023 1,910 4,839 11,307 18,056
Net Book Value
As at 30 June 2023 - - 1,136 1,136
As at 1 July 2022 - 136 618 754
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 53,625 55,756
Prepayments and accrued income 1,259 1,195
Other debtors 150 -
Corporation tax recoverable assets - 31,305
55,034 88,256
Page 4
Page 5
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 6,232 17,669
Other taxes and social security 4,180 5,937
VAT 4,846 7,868
Other creditors 30 13
Directors' loan accounts 511 412
Credit card 758 668
Sundry creditors 28,277 -
Proposed Dividends 5,750 -
Accruals and deferred income 66,262 74,066
116,846 106,633
8. Deferred Taxation
In the event of the Net Book Value of assets exceeding their Written Down Value for tax purposes provision is made for future taxation at the rate of Corporation Tax prevailing at the balance sheet date.
2023 2022
£ £
Other timing differences 216 143
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1,150 1,000
Page 5