Acorah Software Products - Accounts Production 13.8.831 false true 31 December 2021 1 January 2021 false 1 January 2022 31 December 2022 31 December 2022 04215640 Mr Luca Confalonieri Francesco Bongiorno true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04215640 frs-bus:Original frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-12-31 04215640 frs-bus:Original frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-12-31 04215640 frs-bus:Original frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-12-31 04215640 frs-bus:Original frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-01-01 2022-12-31 04215640 frs-bus:Original frs-core:AllSubsidiaries 2022-01-01 2022-12-31 04215640 frs-bus:Original frs-core:KeyManagementPersonnel 2022-01-01 2022-12-31 04215640 frs-bus:Original frs-core:EntitiesControlledByKeyManagementPersonnel 2022-01-01 2022-12-31 04215640 frs-bus:Original frs-core:OtherRelatedParties 2022-01-01 2022-12-31 04215640 2021-12-31 04215640 2022-12-31 04215640 2022-01-01 2022-12-31 04215640 frs-bus:Original frs-core:CurrentFinancialInstruments 2022-12-31 04215640 frs-bus:Original frs-core:CurrentFinancialInstruments 2022-01-01 2022-12-31 04215640 frs-bus:Original frs-core:Non-currentFinancialInstruments 2022-12-31 04215640 frs-bus:Original frs-core:Non-currentFinancialInstruments 2022-01-01 2022-12-31 04215640 frs-bus:Original frs-core:CurrentFinancialInstruments 2022-01-01 2022-12-31 04215640 frs-bus:Original frs-core:CurrentFinancialInstruments 2022-12-31 04215640 frs-bus:Original frs-core:AfterOneYear 2022-01-01 2022-12-31 04215640 frs-bus:Original frs-core:BetweenOneFiveYears 2022-01-01 2022-12-31 04215640 frs-bus:Original frs-core:BetweenOneFiveYears 2022-12-31 04215640 frs-bus:Original frs-core:ComputerEquipment 2022-12-31 04215640 frs-bus:Original frs-core:ComputerEquipment 2022-01-01 2022-12-31 04215640 frs-bus:Original frs-core:ComputerEquipment 2021-12-31 04215640 frs-bus:Original frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-12-31 04215640 frs-bus:Original frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-01-01 2022-12-31 04215640 frs-bus:Original frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-12-31 04215640 frs-bus:Original frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-12-31 04215640 frs-bus:Original frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-01-01 2022-12-31 04215640 frs-bus:Original frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-12-31 04215640 frs-bus:Original frs-core:FurnitureFittings 2022-12-31 04215640 frs-bus:Original frs-core:FurnitureFittings 2022-01-01 2022-12-31 04215640 frs-bus:Original frs-core:FurnitureFittings 2021-12-31 04215640 frs-bus:Original frs-core:NetGoodwill 2022-12-31 04215640 frs-bus:Original frs-core:NetGoodwill 2022-01-01 2022-12-31 04215640 frs-bus:Original frs-core:NetGoodwill 2021-12-31 04215640 frs-bus:Original frs-core:InvestmentPropertyIncludedWithinPPE 2022-12-31 04215640 frs-bus:Original frs-core:InvestmentPropertyIncludedWithinPPE 2022-01-01 2022-12-31 04215640 frs-bus:Original frs-core:InvestmentPropertyIncludedWithinPPE 2021-12-31 04215640 frs-bus:Original frs-core:LandBuildings 2022-12-31 04215640 frs-bus:Original frs-core:LandBuildings 2022-01-01 2022-12-31 04215640 frs-bus:Original frs-core:LandBuildings 2021-12-31 04215640 frs-bus:Original frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-12-31 04215640 frs-bus:Original frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-01-01 2022-12-31 04215640 frs-bus:Original frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-12-31 04215640 frs-bus:Original frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-12-31 04215640 frs-bus:Original frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-01-01 2022-12-31 04215640 frs-bus:Original frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-12-31 04215640 frs-bus:Original frs-core:MoreThanFiveYears 2022-01-01 2022-12-31 04215640 frs-bus:Original frs-core:MoreThanFiveYears 2022-12-31 04215640 frs-bus:Original frs-core:MotorVehicles 2022-12-31 04215640 frs-bus:Original frs-core:MotorVehicles 2022-01-01 2022-12-31 04215640 frs-bus:Original frs-core:MotorVehicles 2021-12-31 04215640 frs-bus:Original frs-core:OtherResidualIntangibleAssets 2022-12-31 04215640 frs-bus:Original frs-core:OtherResidualIntangibleAssets 2022-01-01 2022-12-31 04215640 frs-bus:Original frs-core:OtherResidualIntangibleAssets 2021-12-31 04215640 frs-bus:Original frs-core:PlantMachinery 2022-12-31 04215640 frs-bus:Original frs-core:PlantMachinery 2022-01-01 2022-12-31 04215640 frs-bus:Original frs-core:PlantMachinery 2021-12-31 04215640 frs-bus:Original frs-core:Secured 2022-12-31 04215640 frs-bus:Original frs-core:Unsecured 2022-12-31 04215640 frs-bus:Original frs-core:WithinOneYear 2022-01-01 2022-12-31 04215640 frs-bus:Original frs-core:WithinOneYear 2022-12-31 04215640 frs-bus:Original frs-core:CapitalRedemptionReserve 2022-01-01 2022-12-31 04215640 frs-bus:Original frs-core:CapitalRedemptionReserve 2021-12-31 04215640 frs-bus:Original frs-core:CapitalRedemptionReserve 2022-12-31 04215640 frs-bus:Original frs-core:OtherReservesSubtotal 2022-01-01 2022-12-31 04215640 frs-bus:Original frs-core:OtherReservesSubtotal 2021-12-31 04215640 frs-bus:Original frs-core:OtherReservesSubtotal 2022-12-31 04215640 frs-bus:Original frs-core:RevaluationReserve 2022-01-01 2022-12-31 04215640 frs-bus:Original frs-core:RevaluationReserve 2021-12-31 04215640 frs-bus:Original frs-core:RevaluationReserve 2022-12-31 04215640 frs-bus:Original frs-core:SharePremium 2022-01-01 2022-12-31 04215640 frs-bus:Original frs-core:SharePremium 2021-12-31 04215640 frs-bus:Original frs-core:SharePremium 2022-12-31 04215640 frs-bus:Original frs-core:ShareCapital 2022-01-01 2022-12-31 04215640 frs-bus:Original frs-core:ShareCapital 2021-12-31 04215640 frs-bus:Original frs-core:ShareCapital 2022-12-31 04215640 frs-bus:Original frs-core:RetainedEarningsAccumulatedLosses 2022-01-01 2022-12-31 04215640 frs-bus:Original frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-12-31 04215640 frs-bus:Original frs-core:RetainedEarningsAccumulatedLosses 2022-12-31 04215640 frs-bus:Original frs-core:RetainedEarningsAccumulatedLosses 2021-12-31 04215640 frs-bus:Original frs-core:RetainedEarningsAccumulatedLosses 2022-12-31 04215640 frs-bus:Original frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-12-31 04215640 frs-bus:Original frs-countries:UnitedKingdom 2022-01-01 2022-12-31 04215640 frs-bus:Original frs-countries:Europe 2022-01-01 2022-12-31 04215640 frs-bus:Original frs-countries:NorthAmerica 2022-01-01 2022-12-31 04215640 frs-bus:Original frs-countries:SouthAmerica 2022-01-01 2022-12-31 04215640 frs-bus:Original frs-countries:Asia 2022-01-01 2022-12-31 04215640 frs-bus:Original frs-countries:RestWorldOutsideUK 2022-01-01 2022-12-31 04215640 frs-bus:Original frs-bus:HighestPaidDirector 2022-01-01 2022-12-31 04215640 frs-bus:Original frs-bus:PrivateLimitedCompanyLtd 2022-01-01 2022-12-31 04215640 frs-bus:Original frs-bus:CompanyLimitedByGuarantee 2022-01-01 2022-12-31 04215640 frs-bus:Original frs-bus:LimitedLiabilityPartnershipLLP 2022-01-01 2022-12-31 04215640 frs-bus:Original frs-bus:LimitedLiabilityPartnershipsSORP 2022-01-01 2022-12-31 04215640 frs-bus:Original frs-bus:FullAccounts 2022-01-01 2022-12-31 04215640 frs-bus:Original frs-bus:FilletedAccounts 2022-01-01 2022-12-31 04215640 frs-bus:Original frs-bus:AbridgedAccounts 2022-01-01 2022-12-31 04215640 frs-bus:Original frs-bus:FRS102 2022-01-01 2022-12-31 04215640 frs-bus:Original frs-bus:MediumEntities 2022-01-01 2022-12-31 04215640 frs-bus:Original frs-bus:SmallEntities 2022-01-01 2022-12-31 04215640 frs-bus:Original frs-bus:EntityHasNeverTraded 2022-01-01 2022-12-31 04215640 frs-bus:Original frs-bus:EntityNoLongerTradingButTradedInPast 2022-01-01 2022-12-31 04215640 frs-bus:Original frs-bus:Audited 2022-01-01 2022-12-31 04215640 frs-bus:Original frs-bus:AuditExempt-NoAccountantsReport 2022-01-01 2022-12-31 04215640 frs-bus:Original frs-bus:AuditExemptWithAccountantsReport 2022-01-01 2022-12-31 04215640 frs-bus:Original frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-01-01 2022-12-31 04215640 frs-bus:Original frs-bus:LargeCompaniesRegimeForAccounts 2022-01-01 2022-12-31 04215640 frs-bus:Original frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-01-01 2022-12-31 04215640 frs-bus:Original frs-bus:SmallCompaniesRegimeForAccounts 2022-01-01 2022-12-31 04215640 frs-bus:Original frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-01-01 2022-12-31 04215640 frs-bus:Original frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-01-01 2022-12-31 04215640 frs-bus:Original frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-01-01 2022-12-31 04215640 frs-bus:Original frs-bus:OrdinaryShareClass1 2022-01-01 2022-12-31 04215640 frs-bus:Original frs-bus:OrdinaryShareClass1 2021-12-31 04215640 frs-bus:Original frs-bus:OrdinaryShareClass1 2022-12-31 04215640 frs-bus:Original frs-bus:OrdinaryShareClass2 2022-01-01 2022-12-31 04215640 frs-bus:Original frs-bus:OrdinaryShareClass2 2021-12-31 04215640 frs-bus:Original frs-bus:OrdinaryShareClass2 2022-12-31 04215640 frs-bus:Original frs-bus:OrdinaryShareClass3 2022-01-01 2022-12-31 04215640 frs-bus:Original frs-bus:OrdinaryShareClass3 2021-12-31 04215640 frs-bus:Original frs-bus:OrdinaryShareClass3 2022-12-31 04215640 frs-bus:Original frs-bus:OrdinaryShareClass4 2022-01-01 2022-12-31 04215640 frs-bus:Original frs-bus:OrdinaryShareClass4 2021-12-31 04215640 frs-bus:Original frs-bus:OrdinaryShareClass4 2022-12-31 04215640 frs-bus:Original frs-bus:OrdinaryShareClass5 2022-01-01 2022-12-31 04215640 frs-bus:Original frs-bus:OrdinaryShareClass5 2021-12-31 04215640 frs-bus:Original frs-bus:OrdinaryShareClass5 2022-12-31 04215640 frs-bus:Original frs-bus:PreferenceShareClass1 2022-01-01 2022-12-31 04215640 frs-bus:Original frs-bus:PreferenceShareClass1 2021-12-31 04215640 frs-bus:Original frs-bus:PreferenceShareClass1 2022-12-31 04215640 frs-bus:Original frs-bus:PreferenceShareClass2 2022-01-01 2022-12-31 04215640 frs-bus:Original frs-bus:PreferenceShareClass2 2021-12-31 04215640 frs-bus:Original frs-bus:PreferenceShareClass2 2022-12-31 04215640 frs-bus:Original frs-bus:PreferenceShareClass3 2022-01-01 2022-12-31 04215640 frs-bus:Original frs-bus:PreferenceShareClass3 2021-12-31 04215640 frs-bus:Original frs-bus:PreferenceShareClass3 2022-12-31 04215640 frs-bus:Original frs-bus:PreferenceShareClass4 2022-01-01 2022-12-31 04215640 frs-bus:Original frs-bus:PreferenceShareClass4 2021-12-31 04215640 frs-bus:Original frs-bus:PreferenceShareClass4 2022-12-31 04215640 frs-bus:Original frs-bus:PreferenceShareClass5 2022-01-01 2022-12-31 04215640 frs-bus:Original frs-bus:PreferenceShareClass5 2021-12-31 04215640 frs-bus:Original frs-bus:PreferenceShareClass5 2022-12-31 04215640 frs-bus:Original 1 2022-01-01 2022-12-31 04215640 frs-bus:Original 1 2022-12-31 04215640 frs-bus:Original 1 2022-01-01 2022-12-31 04215640 frs-bus:Original frs-core:LeasedAssets 2022-01-01 2022-12-31 04215640 frs-bus:Original frs-core:OwnedAssets 2022-01-01 2022-12-31 04215640 frs-bus:Original frs-core:CurrencyRisk 2022-01-01 2022-12-31 04215640 frs-bus:Original frs-core:MarketRisk 2022-01-01 2022-12-31 04215640 frs-bus:Original frs-core:InterestRateRisk 2022-01-01 2022-12-31 04215640 frs-bus:Original frs-core:DeferredTaxation 2022-01-01 2022-12-31 04215640 frs-bus:Original frs-core:DeferredTaxation 2021-12-31 04215640 frs-bus:Original frs-core:DeferredTaxation 2022-12-31 04215640 frs-bus:Original frs-core:OtherProvisionsContingentLiabilities 2022-01-01 2022-12-31 04215640 frs-bus:Original frs-core:OtherProvisionsContingentLiabilities 2021-12-31 04215640 frs-bus:Original frs-core:OtherProvisionsContingentLiabilities 2022-12-31 04215640 frs-bus:Original frs-core:ProvisionsDeferredTax 2022-12-31 04215640 frs-bus:Original frs-core:OtherDeferredTax 2022-12-31 04215640 frs-bus:Original frs-core:AcceleratedTaxDepreciationDeferredTax 2022-12-31 04215640 frs-bus:Original frs-core:TaxLossesCarry-forwardsDeferredTax 2022-12-31 04215640 frs-bus:Original frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-12-31 04215640 frs-bus:Original frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-01-01 2022-12-31 04215640 frs-bus:Original frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-12-31 04215640 frs-bus:Original frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-12-31 04215640 frs-bus:Original frs-core:Provisions 2022-01-01 2022-12-31 04215640 frs-bus:Original frs-core:Provisions 2021-12-31 04215640 frs-bus:Original frs-core:Provisions 2022-12-31 04215640 frs-bus:Original frs-core:Provisions 2022-01-01 2022-12-31 04215640 frs-bus:Original frs-core:Provisions 2021-12-31 04215640 frs-bus:Original frs-core:Provisions 2022-12-31 04215640 frs-bus:Original frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-12-31 04215640 frs-bus:Original frs-core:RevaluationInvestmentPropertyDeferredTax 2022-12-31 04215640 frs-bus:Original frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-12-31 04215640 frs-bus:Original frs-core:OtherPost-employmentBenefitsDeferredTax 2022-12-31 04215640 frs-bus:Original frs-core:Share-basedPaymentsDeferredTax 2022-12-31 04215640 frs-bus:Original frs-core:TaxCreditsDeferredTax 2022-12-31 04215640 frs-bus:Original frs-core:CostValuation 2021-12-31 04215640 frs-bus:Original frs-core:AdditionsToInvestments 2022-12-31 04215640 frs-bus:Original frs-core:DisposalsRepaymentsInvestments 2022-12-31 04215640 frs-bus:Original frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-12-31 04215640 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-12-31 04215640 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-12-31 04215640 frs-bus:Original frs-core:OtherIncreaseDecreaseInInvestments 2022-12-31 04215640 frs-bus:Original frs-core:CostValuation 2022-12-31 04215640 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments 2021-12-31 04215640 frs-bus:Original frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-12-31 04215640 frs-bus:Original frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-12-31 04215640 frs-bus:Original frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-12-31 04215640 frs-bus:Original frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-12-31 04215640 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-12-31 04215640 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-12-31 04215640 frs-bus:Original frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-12-31 04215640 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments 2022-12-31 04215640 frs-bus:Original frs-core:ListedExchangeTraded 2022-12-31 04215640 frs-bus:Original frs-core:ListedExchangeTraded 2021-12-31 04215640 frs-bus:Original frs-core:CostValuation frs-core:ListedExchangeTraded 2021-12-31 04215640 frs-bus:Original frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-12-31 04215640 frs-bus:Original frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-12-31 04215640 frs-bus:Original frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-12-31 04215640 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-12-31 04215640 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-12-31 04215640 frs-bus:Original frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-12-31 04215640 frs-bus:Original frs-core:CostValuation frs-core:ListedExchangeTraded 2022-12-31 04215640 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 04215640 frs-bus:Original frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 04215640 frs-bus:Original frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 04215640 frs-bus:Original frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 04215640 frs-bus:Original frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 04215640 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-12-31 04215640 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 04215640 frs-bus:Original frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 04215640 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 04215640 frs-bus:Original frs-core:UnlistedNon-exchangeTraded 2022-12-31 04215640 frs-bus:Original frs-core:UnlistedNon-exchangeTraded 2021-12-31 04215640 frs-bus:Original frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-12-31 04215640 frs-bus:Original frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 04215640 frs-bus:Original frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 04215640 frs-bus:Original frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 04215640 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 04215640 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 04215640 frs-bus:Original frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 04215640 frs-bus:Original frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-12-31 04215640 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 04215640 frs-bus:Original frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 04215640 frs-bus:Original frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 04215640 frs-bus:Original frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 04215640 frs-bus:Original frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 04215640 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-12-31 04215640 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 04215640 frs-bus:Original frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 04215640 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 04215640 frs-bus:Original dpl-frs:CostSales 2022-01-01 2022-12-31 04215640 frs-bus:Original dpl-frs:CostSales 2021-12-31 04215640 frs-bus:Original dpl-frs:CostSales 2022-12-31 04215640 frs-bus:Original dpl-frs:DistributionCosts 2022-01-01 2022-12-31 04215640 frs-bus:Original dpl-frs:AdministrativeExpenses 2022-01-01 2022-12-31 04215640 frs-bus:Original frs-bus:Director1 2022-01-01 2022-12-31 04215640 frs-bus:Original frs-bus:Director1 2021-12-31 04215640 frs-bus:Original frs-bus:Director1 2022-12-31 04215640 frs-bus:Original 1 2022-01-01 2022-12-31 04215640 frs-bus:Original frs-core:CurrentFinancialInstruments 1 2022-12-31 04215640 frs-bus:Original frs-core:Non-currentFinancialInstruments 1 2022-12-31 04215640 frs-bus:Original 2 2022-01-01 2022-12-31 04215640 frs-bus:Original frs-core:CurrentFinancialInstruments 2 2022-12-31 04215640 frs-bus:Original frs-core:Non-currentFinancialInstruments 2 2022-12-31 04215640 frs-bus:Original 3 2022-01-01 2022-12-31 04215640 frs-bus:Original frs-core:CurrentFinancialInstruments 3 2022-12-31 04215640 frs-bus:Original frs-core:Non-currentFinancialInstruments 3 2022-12-31 04215640 frs-bus:Original 4 2022-01-01 2022-12-31 04215640 frs-bus:Original frs-core:CurrentFinancialInstruments 4 2022-12-31 04215640 frs-bus:Original frs-core:Non-currentFinancialInstruments 4 2022-12-31 04215640 frs-bus:Original 5 2022-01-01 2022-12-31 04215640 frs-bus:Original frs-core:CurrentFinancialInstruments 5 2022-12-31 04215640 frs-bus:Original frs-core:Non-currentFinancialInstruments 5 2022-12-31 04215640 frs-bus:Original 6 2022-01-01 2022-12-31 04215640 frs-bus:Original frs-core:CurrentFinancialInstruments 6 2022-12-31 04215640 frs-bus:Original frs-core:Non-currentFinancialInstruments 6 2022-12-31 04215640 frs-bus:Original 7 2022-01-01 2022-12-31 04215640 frs-bus:Original frs-core:CurrentFinancialInstruments 7 2022-12-31 04215640 frs-bus:Original frs-core:Non-currentFinancialInstruments 7 2022-12-31 04215640 frs-bus:Original 8 2022-01-01 2022-12-31 04215640 frs-bus:Original frs-core:CurrentFinancialInstruments 8 2022-12-31 04215640 frs-bus:Original frs-core:Non-currentFinancialInstruments 8 2022-12-31 04215640 frs-bus:Original 9 2022-01-01 2022-12-31 04215640 frs-bus:Original frs-core:CurrentFinancialInstruments 9 2022-12-31 04215640 frs-bus:Original frs-core:Non-currentFinancialInstruments 9 2022-12-31 04215640 frs-bus:Original 10 2022-01-01 2022-12-31 04215640 frs-bus:Original frs-core:CurrentFinancialInstruments 10 2022-12-31 04215640 frs-bus:Original frs-core:Non-currentFinancialInstruments 10 2022-12-31 04215640 frs-bus:Original 11 2022-01-01 2022-12-31 04215640 frs-bus:Original frs-core:CurrentFinancialInstruments 11 2022-12-31 04215640 frs-bus:Original frs-core:Non-currentFinancialInstruments 11 2022-12-31 04215640 frs-bus:Original 12 2022-01-01 2022-12-31 04215640 frs-bus:Original frs-core:CurrentFinancialInstruments 12 2022-12-31 04215640 frs-bus:Original frs-core:Non-currentFinancialInstruments 12 2022-12-31 04215640 frs-bus:Original 13 2022-01-01 2022-12-31 04215640 frs-bus:Original frs-core:CurrentFinancialInstruments 13 2022-12-31 04215640 frs-bus:Original frs-core:Non-currentFinancialInstruments 13 2022-12-31 04215640 frs-bus:Original 14 2022-01-01 2022-12-31 04215640 frs-bus:Original frs-core:CurrentFinancialInstruments 14 2022-12-31 04215640 frs-bus:Original frs-core:Non-currentFinancialInstruments 14 2022-12-31 04215640 frs-bus:Original 15 2022-01-01 2022-12-31 04215640 frs-bus:Original frs-core:CurrentFinancialInstruments 15 2022-12-31 04215640 frs-bus:Original frs-core:Non-currentFinancialInstruments 15 2022-12-31 04215640 frs-bus:Original 16 2022-01-01 2022-12-31 04215640 frs-bus:Original frs-core:CurrentFinancialInstruments 16 2022-12-31 04215640 frs-bus:Original frs-core:Non-currentFinancialInstruments 16 2022-12-31 04215640 frs-bus:Original 17 2022-01-01 2022-12-31 04215640 frs-bus:Original frs-core:CurrentFinancialInstruments 17 2022-12-31 04215640 frs-bus:Original frs-core:Non-currentFinancialInstruments 17 2022-12-31 04215640 frs-bus:Original 18 2022-01-01 2022-12-31 04215640 frs-bus:Original frs-core:CurrentFinancialInstruments 18 2022-12-31 04215640 frs-bus:Original frs-core:Non-currentFinancialInstruments 18 2022-12-31 04215640 frs-bus:Original 19 2022-01-01 2022-12-31 04215640 frs-bus:Original frs-core:CurrentFinancialInstruments 19 2022-12-31 04215640 frs-bus:Original frs-core:Non-currentFinancialInstruments 19 2022-12-31 04215640 frs-bus:Original 20 2022-01-01 2022-12-31 04215640 frs-bus:Original frs-core:CurrentFinancialInstruments 20 2022-12-31 04215640 frs-bus:Original frs-core:Non-currentFinancialInstruments 20 2022-12-31 04215640 frs-bus:Original dpl-frs:Item1 2022-01-01 2022-12-31 04215640 frs-bus:Original dpl-frs:Item1 2021-12-31 04215640 frs-bus:Original dpl-frs:Item1 2022-12-31 04215640 frs-bus:Original dpl-frs:CostSales dpl-frs:Item1 2022-01-01 2022-12-31 04215640 frs-bus:Original dpl-frs:CostSales dpl-frs:Item1 2021-12-31 04215640 frs-bus:Original dpl-frs:CostSales dpl-frs:Item1 2022-12-31 04215640 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item1 2022-01-01 2022-12-31 04215640 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-01-01 2022-12-31 04215640 frs-bus:Original dpl-frs:Item2 2022-01-01 2022-12-31 04215640 frs-bus:Original dpl-frs:Item2 2021-12-31 04215640 frs-bus:Original dpl-frs:Item2 2022-12-31 04215640 frs-bus:Original dpl-frs:CostSales dpl-frs:Item2 2022-01-01 2022-12-31 04215640 frs-bus:Original dpl-frs:CostSales dpl-frs:Item2 2021-12-31 04215640 frs-bus:Original dpl-frs:CostSales dpl-frs:Item2 2022-12-31 04215640 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item2 2022-01-01 2022-12-31 04215640 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-01-01 2022-12-31 04215640 frs-bus:Original dpl-frs:Item3 2022-01-01 2022-12-31 04215640 frs-bus:Original dpl-frs:Item3 2021-12-31 04215640 frs-bus:Original dpl-frs:Item3 2022-12-31 04215640 frs-bus:Original dpl-frs:CostSales dpl-frs:Item3 2022-01-01 2022-12-31 04215640 frs-bus:Original dpl-frs:CostSales dpl-frs:Item3 2021-12-31 04215640 frs-bus:Original dpl-frs:CostSales dpl-frs:Item3 2022-12-31 04215640 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item3 2022-01-01 2022-12-31 04215640 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-01-01 2022-12-31 04215640 frs-bus:Original dpl-frs:Item4 2022-01-01 2022-12-31 04215640 frs-bus:Original dpl-frs:Item4 2021-12-31 04215640 frs-bus:Original dpl-frs:Item4 2022-12-31 04215640 frs-bus:Original dpl-frs:CostSales dpl-frs:Item4 2022-01-01 2022-12-31 04215640 frs-bus:Original dpl-frs:CostSales dpl-frs:Item4 2021-12-31 04215640 frs-bus:Original dpl-frs:CostSales dpl-frs:Item4 2022-12-31 04215640 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item4 2022-01-01 2022-12-31 04215640 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-01-01 2022-12-31 04215640 frs-bus:Original dpl-frs:Item5 2022-01-01 2022-12-31 04215640 frs-bus:Original dpl-frs:Item5 2021-12-31 04215640 frs-bus:Original dpl-frs:Item5 2022-12-31 04215640 frs-bus:Original dpl-frs:CostSales dpl-frs:Item5 2022-01-01 2022-12-31 04215640 frs-bus:Original dpl-frs:CostSales dpl-frs:Item5 2021-12-31 04215640 frs-bus:Original dpl-frs:CostSales dpl-frs:Item5 2022-12-31 04215640 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item5 2022-01-01 2022-12-31 04215640 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-01-01 2022-12-31 04215640 frs-bus:Original dpl-frs:Item6 2022-01-01 2022-12-31 04215640 frs-bus:Original dpl-frs:Item6 2021-12-31 04215640 frs-bus:Original dpl-frs:Item6 2022-12-31 04215640 frs-bus:Original dpl-frs:CostSales dpl-frs:Item6 2022-01-01 2022-12-31 04215640 frs-bus:Original dpl-frs:CostSales dpl-frs:Item6 2021-12-31 04215640 frs-bus:Original dpl-frs:CostSales dpl-frs:Item6 2022-12-31 04215640 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item6 2022-01-01 2022-12-31 04215640 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-01-01 2022-12-31 04215640 frs-bus:Original dpl-frs:Item7 2022-01-01 2022-12-31 04215640 frs-bus:Original dpl-frs:Item7 2021-12-31 04215640 frs-bus:Original dpl-frs:Item7 2022-12-31 04215640 frs-bus:Original dpl-frs:CostSales dpl-frs:Item7 2022-01-01 2022-12-31 04215640 frs-bus:Original dpl-frs:CostSales dpl-frs:Item7 2021-12-31 04215640 frs-bus:Original dpl-frs:CostSales dpl-frs:Item7 2022-12-31 04215640 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item7 2022-01-01 2022-12-31 04215640 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-01-01 2022-12-31 04215640 frs-bus:Original dpl-frs:Item8 2022-01-01 2022-12-31 04215640 frs-bus:Original dpl-frs:Item8 2021-12-31 04215640 frs-bus:Original dpl-frs:Item8 2022-12-31 04215640 frs-bus:Original dpl-frs:CostSales dpl-frs:Item8 2022-01-01 2022-12-31 04215640 frs-bus:Original dpl-frs:CostSales dpl-frs:Item8 2021-12-31 04215640 frs-bus:Original dpl-frs:CostSales dpl-frs:Item8 2022-12-31 04215640 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item8 2022-01-01 2022-12-31 04215640 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-01-01 2022-12-31 04215640 frs-bus:Original dpl-frs:Item9 2022-01-01 2022-12-31 04215640 frs-bus:Original dpl-frs:Item9 2021-12-31 04215640 frs-bus:Original dpl-frs:Item9 2022-12-31 04215640 frs-bus:Original dpl-frs:CostSales dpl-frs:Item9 2022-01-01 2022-12-31 04215640 frs-bus:Original dpl-frs:CostSales dpl-frs:Item9 2021-12-31 04215640 frs-bus:Original dpl-frs:CostSales dpl-frs:Item9 2022-12-31 04215640 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item9 2022-01-01 2022-12-31 04215640 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-01-01 2022-12-31 04215640 frs-bus:Original dpl-frs:Item10 2022-01-01 2022-12-31 04215640 frs-bus:Original dpl-frs:Item10 2021-12-31 04215640 frs-bus:Original dpl-frs:Item10 2022-12-31 04215640 frs-bus:Original dpl-frs:CostSales dpl-frs:Item10 2022-01-01 2022-12-31 04215640 frs-bus:Original dpl-frs:CostSales dpl-frs:Item10 2021-12-31 04215640 frs-bus:Original dpl-frs:CostSales dpl-frs:Item10 2022-12-31 04215640 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item10 2022-01-01 2022-12-31 04215640 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-01-01 2022-12-31 04215640 frs-bus:Original dpl-frs:Item11 2022-01-01 2022-12-31 04215640 frs-bus:Original dpl-frs:Item11 2021-12-31 04215640 frs-bus:Original dpl-frs:Item11 2022-12-31 04215640 frs-bus:Original dpl-frs:CostSales dpl-frs:Item11 2022-01-01 2022-12-31 04215640 frs-bus:Original dpl-frs:CostSales dpl-frs:Item11 2021-12-31 04215640 frs-bus:Original dpl-frs:CostSales dpl-frs:Item11 2022-12-31 04215640 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item11 2022-01-01 2022-12-31 04215640 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-01-01 2022-12-31 04215640 frs-bus:Original dpl-frs:Item12 2022-01-01 2022-12-31 04215640 frs-bus:Original dpl-frs:Item12 2021-12-31 04215640 frs-bus:Original dpl-frs:Item12 2022-12-31 04215640 frs-bus:Original dpl-frs:CostSales dpl-frs:Item12 2022-01-01 2022-12-31 04215640 frs-bus:Original dpl-frs:CostSales dpl-frs:Item12 2021-12-31 04215640 frs-bus:Original dpl-frs:CostSales dpl-frs:Item12 2022-12-31 04215640 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item12 2022-01-01 2022-12-31 04215640 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-01-01 2022-12-31 04215640 frs-bus:Original 1 2022-01-01 2022-12-31 04215640 frs-bus:Original frs-countries:EnglandWales 2022-01-01 2022-12-31 04215640 frs-bus:Original frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-12-31 04215640 frs-bus:Original frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2021-12-31 04215640 frs-bus:Original frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2021-12-31 04215640 frs-bus:Original frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-01-01 2021-12-31 04215640 frs-bus:Original frs-core:AllSubsidiaries 2021-01-01 2021-12-31 04215640 frs-bus:Original frs-core:KeyManagementPersonnel 2021-01-01 2021-12-31 04215640 frs-bus:Original frs-core:EntitiesControlledByKeyManagementPersonnel 2021-01-01 2021-12-31 04215640 frs-bus:Original frs-core:OtherRelatedParties 2021-01-01 2021-12-31 04215640 2020-12-31 04215640 2021-12-31 04215640 2021-01-01 2021-12-31 04215640 frs-bus:Original frs-core:CurrentFinancialInstruments 2021-12-31 04215640 frs-bus:Original frs-core:CurrentFinancialInstruments 2021-01-01 2021-12-31 04215640 frs-bus:Original frs-core:Non-currentFinancialInstruments 2021-12-31 04215640 frs-bus:Original frs-core:Non-currentFinancialInstruments 2021-01-01 2021-12-31 04215640 frs-bus:Original frs-core:CurrentFinancialInstruments 2021-01-01 2021-12-31 04215640 frs-bus:Original frs-core:CurrentFinancialInstruments 2021-12-31 04215640 frs-bus:Original frs-core:AfterOneYear 2021-01-01 2021-12-31 04215640 frs-bus:Original frs-core:BetweenOneFiveYears 2021-01-01 2021-12-31 04215640 frs-bus:Original frs-core:BetweenOneFiveYears 2021-12-31 04215640 frs-bus:Original frs-core:ComputerEquipment 2021-12-31 04215640 frs-bus:Original frs-core:ComputerEquipment 2021-01-01 2021-12-31 04215640 frs-bus:Original frs-core:ComputerEquipment 2020-12-31 04215640 frs-bus:Original frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-12-31 04215640 frs-bus:Original frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-01-01 2021-12-31 04215640 frs-bus:Original frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2020-12-31 04215640 frs-bus:Original frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-12-31 04215640 frs-bus:Original frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-01-01 2021-12-31 04215640 frs-bus:Original frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2020-12-31 04215640 frs-bus:Original frs-core:FurnitureFittings 2021-12-31 04215640 frs-bus:Original frs-core:FurnitureFittings 2021-01-01 2021-12-31 04215640 frs-bus:Original frs-core:FurnitureFittings 2020-12-31 04215640 frs-bus:Original frs-core:NetGoodwill 2021-12-31 04215640 frs-bus:Original frs-core:NetGoodwill 2021-01-01 2021-12-31 04215640 frs-bus:Original frs-core:NetGoodwill 2020-12-31 04215640 frs-bus:Original frs-core:InvestmentPropertyIncludedWithinPPE 2021-12-31 04215640 frs-bus:Original frs-core:InvestmentPropertyIncludedWithinPPE 2021-01-01 2021-12-31 04215640 frs-bus:Original frs-core:InvestmentPropertyIncludedWithinPPE 2020-12-31 04215640 frs-bus:Original frs-core:LandBuildings 2021-12-31 04215640 frs-bus:Original frs-core:LandBuildings 2021-01-01 2021-12-31 04215640 frs-bus:Original frs-core:LandBuildings 2020-12-31 04215640 frs-bus:Original frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-12-31 04215640 frs-bus:Original frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-01-01 2021-12-31 04215640 frs-bus:Original frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2020-12-31 04215640 frs-bus:Original frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-12-31 04215640 frs-bus:Original frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-01-01 2021-12-31 04215640 frs-bus:Original frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2020-12-31 04215640 frs-bus:Original frs-core:MoreThanFiveYears 2021-01-01 2021-12-31 04215640 frs-bus:Original frs-core:MoreThanFiveYears 2021-12-31 04215640 frs-bus:Original frs-core:MotorVehicles 2021-12-31 04215640 frs-bus:Original frs-core:MotorVehicles 2021-01-01 2021-12-31 04215640 frs-bus:Original frs-core:MotorVehicles 2020-12-31 04215640 frs-bus:Original frs-core:OtherResidualIntangibleAssets 2021-12-31 04215640 frs-bus:Original frs-core:OtherResidualIntangibleAssets 2021-01-01 2021-12-31 04215640 frs-bus:Original frs-core:OtherResidualIntangibleAssets 2020-12-31 04215640 frs-bus:Original frs-core:PlantMachinery 2021-12-31 04215640 frs-bus:Original frs-core:PlantMachinery 2021-01-01 2021-12-31 04215640 frs-bus:Original frs-core:PlantMachinery 2020-12-31 04215640 frs-bus:Original frs-core:Secured 2021-12-31 04215640 frs-bus:Original frs-core:Unsecured 2021-12-31 04215640 frs-bus:Original frs-core:WithinOneYear 2021-01-01 2021-12-31 04215640 frs-bus:Original frs-core:WithinOneYear 2021-12-31 04215640 frs-bus:Original frs-core:CapitalRedemptionReserve 2021-01-01 2021-12-31 04215640 frs-bus:Original frs-core:CapitalRedemptionReserve 2020-12-31 04215640 frs-bus:Original frs-core:CapitalRedemptionReserve 2021-12-31 04215640 frs-bus:Original frs-core:OtherReservesSubtotal 2021-01-01 2021-12-31 04215640 frs-bus:Original frs-core:OtherReservesSubtotal 2020-12-31 04215640 frs-bus:Original frs-core:OtherReservesSubtotal 2021-12-31 04215640 frs-bus:Original frs-core:RevaluationReserve 2021-01-01 2021-12-31 04215640 frs-bus:Original frs-core:RevaluationReserve 2020-12-31 04215640 frs-bus:Original frs-core:RevaluationReserve 2021-12-31 04215640 frs-bus:Original frs-core:SharePremium 2021-01-01 2021-12-31 04215640 frs-bus:Original frs-core:SharePremium 2020-12-31 04215640 frs-bus:Original frs-core:SharePremium 2021-12-31 04215640 frs-bus:Original frs-core:ShareCapital 2021-01-01 2021-12-31 04215640 frs-bus:Original frs-core:ShareCapital 2020-12-31 04215640 frs-bus:Original frs-core:ShareCapital 2021-12-31 04215640 frs-bus:Original frs-core:RetainedEarningsAccumulatedLosses 2021-01-01 2021-12-31 04215640 frs-bus:Original frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2020-12-31 04215640 frs-bus:Original frs-core:RetainedEarningsAccumulatedLosses 2021-12-31 04215640 frs-bus:Original frs-core:RetainedEarningsAccumulatedLosses 2020-12-31 04215640 frs-bus:Original frs-core:RetainedEarningsAccumulatedLosses 2021-12-31 04215640 frs-bus:Original frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2020-12-31 04215640 frs-bus:Original frs-countries:UnitedKingdom 2021-01-01 2021-12-31 04215640 frs-bus:Original frs-countries:Europe 2021-01-01 2021-12-31 04215640 frs-bus:Original frs-countries:NorthAmerica 2021-01-01 2021-12-31 04215640 frs-bus:Original frs-countries:SouthAmerica 2021-01-01 2021-12-31 04215640 frs-bus:Original frs-countries:Asia 2021-01-01 2021-12-31 04215640 frs-bus:Original frs-countries:RestWorldOutsideUK 2021-01-01 2021-12-31 04215640 frs-bus:Original frs-bus:HighestPaidDirector 2021-01-01 2021-12-31 04215640 frs-bus:Original frs-bus:PrivateLimitedCompanyLtd 2021-01-01 2021-12-31 04215640 frs-bus:Original frs-bus:CompanyLimitedByGuarantee 2021-01-01 2021-12-31 04215640 frs-bus:Original frs-bus:LimitedLiabilityPartnershipLLP 2021-01-01 2021-12-31 04215640 frs-bus:Original frs-bus:LimitedLiabilityPartnershipsSORP 2021-01-01 2021-12-31 04215640 frs-bus:Original frs-bus:FullAccounts 2021-01-01 2021-12-31 04215640 frs-bus:Original frs-bus:FilletedAccounts 2021-01-01 2021-12-31 04215640 frs-bus:Original frs-bus:AbridgedAccounts 2021-01-01 2021-12-31 04215640 frs-bus:Original frs-bus:FRS102 2021-01-01 2021-12-31 04215640 frs-bus:Original frs-bus:MediumEntities 2021-01-01 2021-12-31 04215640 frs-bus:Original frs-bus:SmallEntities 2021-01-01 2021-12-31 04215640 frs-bus:Original frs-bus:EntityHasNeverTraded 2021-01-01 2021-12-31 04215640 frs-bus:Original frs-bus:EntityNoLongerTradingButTradedInPast 2021-01-01 2021-12-31 04215640 frs-bus:Original frs-bus:Audited 2021-01-01 2021-12-31 04215640 frs-bus:Original frs-bus:AuditExempt-NoAccountantsReport 2021-01-01 2021-12-31 04215640 frs-bus:Original frs-bus:AuditExemptWithAccountantsReport 2021-01-01 2021-12-31 04215640 frs-bus:Original frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-01-01 2021-12-31 04215640 frs-bus:Original frs-bus:LargeCompaniesRegimeForAccounts 2021-01-01 2021-12-31 04215640 frs-bus:Original frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-01-01 2021-12-31 04215640 frs-bus:Original frs-bus:SmallCompaniesRegimeForAccounts 2021-01-01 2021-12-31 04215640 frs-bus:Original frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-01-01 2021-12-31 04215640 frs-bus:Original frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-01-01 2021-12-31 04215640 frs-bus:Original frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-01-01 2021-12-31 04215640 frs-bus:Original frs-bus:OrdinaryShareClass1 2021-01-01 2021-12-31 04215640 frs-bus:Original frs-bus:OrdinaryShareClass1 2020-12-31 04215640 frs-bus:Original frs-bus:OrdinaryShareClass1 2021-12-31 04215640 frs-bus:Original frs-bus:OrdinaryShareClass2 2021-01-01 2021-12-31 04215640 frs-bus:Original frs-bus:OrdinaryShareClass2 2020-12-31 04215640 frs-bus:Original frs-bus:OrdinaryShareClass2 2021-12-31 04215640 frs-bus:Original frs-bus:OrdinaryShareClass3 2021-01-01 2021-12-31 04215640 frs-bus:Original frs-bus:OrdinaryShareClass3 2020-12-31 04215640 frs-bus:Original frs-bus:OrdinaryShareClass3 2021-12-31 04215640 frs-bus:Original frs-bus:OrdinaryShareClass4 2021-01-01 2021-12-31 04215640 frs-bus:Original frs-bus:OrdinaryShareClass4 2020-12-31 04215640 frs-bus:Original frs-bus:OrdinaryShareClass4 2021-12-31 04215640 frs-bus:Original frs-bus:OrdinaryShareClass5 2021-01-01 2021-12-31 04215640 frs-bus:Original frs-bus:OrdinaryShareClass5 2020-12-31 04215640 frs-bus:Original frs-bus:OrdinaryShareClass5 2021-12-31 04215640 frs-bus:Original frs-bus:PreferenceShareClass1 2021-01-01 2021-12-31 04215640 frs-bus:Original frs-bus:PreferenceShareClass1 2020-12-31 04215640 frs-bus:Original frs-bus:PreferenceShareClass1 2021-12-31 04215640 frs-bus:Original frs-bus:PreferenceShareClass2 2021-01-01 2021-12-31 04215640 frs-bus:Original frs-bus:PreferenceShareClass2 2020-12-31 04215640 frs-bus:Original frs-bus:PreferenceShareClass2 2021-12-31 04215640 frs-bus:Original frs-bus:PreferenceShareClass3 2021-01-01 2021-12-31 04215640 frs-bus:Original frs-bus:PreferenceShareClass3 2020-12-31 04215640 frs-bus:Original frs-bus:PreferenceShareClass3 2021-12-31 04215640 frs-bus:Original frs-bus:PreferenceShareClass4 2021-01-01 2021-12-31 04215640 frs-bus:Original frs-bus:PreferenceShareClass4 2020-12-31 04215640 frs-bus:Original frs-bus:PreferenceShareClass4 2021-12-31 04215640 frs-bus:Original frs-bus:PreferenceShareClass5 2021-01-01 2021-12-31 04215640 frs-bus:Original frs-bus:PreferenceShareClass5 2020-12-31 04215640 frs-bus:Original frs-bus:PreferenceShareClass5 2021-12-31 04215640 frs-bus:Original 1 2021-01-01 2021-12-31 04215640 frs-bus:Original 1 2021-12-31 04215640 frs-bus:Original 1 2021-01-01 2021-12-31 04215640 frs-bus:Original frs-core:LeasedAssets 2021-01-01 2021-12-31 04215640 frs-bus:Original frs-core:OwnedAssets 2021-01-01 2021-12-31 04215640 frs-bus:Original frs-core:CurrencyRisk 2021-01-01 2021-12-31 04215640 frs-bus:Original frs-core:MarketRisk 2021-01-01 2021-12-31 04215640 frs-bus:Original frs-core:InterestRateRisk 2021-01-01 2021-12-31 04215640 frs-bus:Original frs-core:DeferredTaxation 2021-01-01 2021-12-31 04215640 frs-bus:Original frs-core:DeferredTaxation 2020-12-31 04215640 frs-bus:Original frs-core:DeferredTaxation 2021-12-31 04215640 frs-bus:Original frs-core:OtherProvisionsContingentLiabilities 2021-01-01 2021-12-31 04215640 frs-bus:Original frs-core:OtherProvisionsContingentLiabilities 2020-12-31 04215640 frs-bus:Original frs-core:OtherProvisionsContingentLiabilities 2021-12-31 04215640 frs-bus:Original frs-core:ProvisionsDeferredTax 2021-12-31 04215640 frs-bus:Original frs-core:OtherDeferredTax 2021-12-31 04215640 frs-bus:Original frs-core:AcceleratedTaxDepreciationDeferredTax 2021-12-31 04215640 frs-bus:Original frs-core:TaxLossesCarry-forwardsDeferredTax 2021-12-31 04215640 frs-bus:Original frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2021-12-31 04215640 frs-bus:Original frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-01-01 2021-12-31 04215640 frs-bus:Original frs-core:FurtherSpecificReserve1ComponentTotalEquity 2020-12-31 04215640 frs-bus:Original frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-12-31 04215640 frs-bus:Original frs-core:Provisions 2021-01-01 2021-12-31 04215640 frs-bus:Original frs-core:Provisions 2020-12-31 04215640 frs-bus:Original frs-core:Provisions 2021-12-31 04215640 frs-bus:Original frs-core:Provisions 2021-01-01 2021-12-31 04215640 frs-bus:Original frs-core:Provisions 2020-12-31 04215640 frs-bus:Original frs-core:Provisions 2021-12-31 04215640 frs-bus:Original frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2021-12-31 04215640 frs-bus:Original frs-core:RevaluationInvestmentPropertyDeferredTax 2021-12-31 04215640 frs-bus:Original frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2021-12-31 04215640 frs-bus:Original frs-core:OtherPost-employmentBenefitsDeferredTax 2021-12-31 04215640 frs-bus:Original frs-core:Share-basedPaymentsDeferredTax 2021-12-31 04215640 frs-bus:Original frs-core:TaxCreditsDeferredTax 2021-12-31 04215640 frs-bus:Original frs-core:CostValuation 2020-12-31 04215640 frs-bus:Original frs-core:AdditionsToInvestments 2021-12-31 04215640 frs-bus:Original frs-core:DisposalsRepaymentsInvestments 2021-12-31 04215640 frs-bus:Original frs-core:RevaluationsIncreaseDecreaseInInvestments 2021-12-31 04215640 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2021-12-31 04215640 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2021-12-31 04215640 frs-bus:Original frs-core:OtherIncreaseDecreaseInInvestments 2021-12-31 04215640 frs-bus:Original frs-core:CostValuation 2021-12-31 04215640 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments 2020-12-31 04215640 frs-bus:Original frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2021-12-31 04215640 frs-bus:Original frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2021-12-31 04215640 frs-bus:Original frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2021-12-31 04215640 frs-bus:Original frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2021-12-31 04215640 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2021-12-31 04215640 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2021-12-31 04215640 frs-bus:Original frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2021-12-31 04215640 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments 2021-12-31 04215640 frs-bus:Original frs-core:ListedExchangeTraded 2021-12-31 04215640 frs-bus:Original frs-core:ListedExchangeTraded 2020-12-31 04215640 frs-bus:Original frs-core:CostValuation frs-core:ListedExchangeTraded 2020-12-31 04215640 frs-bus:Original frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2021-12-31 04215640 frs-bus:Original frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2021-12-31 04215640 frs-bus:Original frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-12-31 04215640 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2021-12-31 04215640 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-12-31 04215640 frs-bus:Original frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-12-31 04215640 frs-bus:Original frs-core:CostValuation frs-core:ListedExchangeTraded 2021-12-31 04215640 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2020-12-31 04215640 frs-bus:Original frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 04215640 frs-bus:Original frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 04215640 frs-bus:Original frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 04215640 frs-bus:Original frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 04215640 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2021-12-31 04215640 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 04215640 frs-bus:Original frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 04215640 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 04215640 frs-bus:Original frs-core:UnlistedNon-exchangeTraded 2021-12-31 04215640 frs-bus:Original frs-core:UnlistedNon-exchangeTraded 2020-12-31 04215640 frs-bus:Original frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2020-12-31 04215640 frs-bus:Original frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 04215640 frs-bus:Original frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 04215640 frs-bus:Original frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 04215640 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 04215640 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 04215640 frs-bus:Original frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 04215640 frs-bus:Original frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-12-31 04215640 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2020-12-31 04215640 frs-bus:Original frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 04215640 frs-bus:Original frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 04215640 frs-bus:Original frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 04215640 frs-bus:Original frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 04215640 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2021-12-31 04215640 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 04215640 frs-bus:Original frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 04215640 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 04215640 frs-bus:Original dpl-frs:CostSales 2021-01-01 2021-12-31 04215640 frs-bus:Original dpl-frs:CostSales 2020-12-31 04215640 frs-bus:Original dpl-frs:CostSales 2021-12-31 04215640 frs-bus:Original dpl-frs:DistributionCosts 2021-01-01 2021-12-31 04215640 frs-bus:Original dpl-frs:AdministrativeExpenses 2021-01-01 2021-12-31 04215640 frs-bus:Original frs-bus:Director1 2021-01-01 2021-12-31 04215640 frs-bus:Original frs-bus:Director1 2020-12-31 04215640 frs-bus:Original frs-bus:Director1 2021-12-31 04215640 frs-bus:Original 1 2021-01-01 2021-12-31 04215640 frs-bus:Original frs-core:CurrentFinancialInstruments 1 2021-12-31 04215640 frs-bus:Original frs-core:Non-currentFinancialInstruments 1 2021-12-31 04215640 frs-bus:Original 2 2021-01-01 2021-12-31 04215640 frs-bus:Original frs-core:CurrentFinancialInstruments 2 2021-12-31 04215640 frs-bus:Original frs-core:Non-currentFinancialInstruments 2 2021-12-31 04215640 frs-bus:Original 3 2021-01-01 2021-12-31 04215640 frs-bus:Original frs-core:CurrentFinancialInstruments 3 2021-12-31 04215640 frs-bus:Original frs-core:Non-currentFinancialInstruments 3 2021-12-31 04215640 frs-bus:Original 4 2021-01-01 2021-12-31 04215640 frs-bus:Original frs-core:CurrentFinancialInstruments 4 2021-12-31 04215640 frs-bus:Original frs-core:Non-currentFinancialInstruments 4 2021-12-31 04215640 frs-bus:Original 5 2021-01-01 2021-12-31 04215640 frs-bus:Original frs-core:CurrentFinancialInstruments 5 2021-12-31 04215640 frs-bus:Original frs-core:Non-currentFinancialInstruments 5 2021-12-31 04215640 frs-bus:Original 6 2021-01-01 2021-12-31 04215640 frs-bus:Original frs-core:CurrentFinancialInstruments 6 2021-12-31 04215640 frs-bus:Original frs-core:Non-currentFinancialInstruments 6 2021-12-31 04215640 frs-bus:Original 7 2021-01-01 2021-12-31 04215640 frs-bus:Original frs-core:CurrentFinancialInstruments 7 2021-12-31 04215640 frs-bus:Original frs-core:Non-currentFinancialInstruments 7 2021-12-31 04215640 frs-bus:Original 8 2021-01-01 2021-12-31 04215640 frs-bus:Original frs-core:CurrentFinancialInstruments 8 2021-12-31 04215640 frs-bus:Original frs-core:Non-currentFinancialInstruments 8 2021-12-31 04215640 frs-bus:Original 9 2021-01-01 2021-12-31 04215640 frs-bus:Original frs-core:CurrentFinancialInstruments 9 2021-12-31 04215640 frs-bus:Original frs-core:Non-currentFinancialInstruments 9 2021-12-31 04215640 frs-bus:Original 10 2021-01-01 2021-12-31 04215640 frs-bus:Original frs-core:CurrentFinancialInstruments 10 2021-12-31 04215640 frs-bus:Original frs-core:Non-currentFinancialInstruments 10 2021-12-31 04215640 frs-bus:Original 11 2021-01-01 2021-12-31 04215640 frs-bus:Original frs-core:CurrentFinancialInstruments 11 2021-12-31 04215640 frs-bus:Original frs-core:Non-currentFinancialInstruments 11 2021-12-31 04215640 frs-bus:Original 12 2021-01-01 2021-12-31 04215640 frs-bus:Original frs-core:CurrentFinancialInstruments 12 2021-12-31 04215640 frs-bus:Original frs-core:Non-currentFinancialInstruments 12 2021-12-31 04215640 frs-bus:Original 13 2021-01-01 2021-12-31 04215640 frs-bus:Original frs-core:CurrentFinancialInstruments 13 2021-12-31 04215640 frs-bus:Original frs-core:Non-currentFinancialInstruments 13 2021-12-31 04215640 frs-bus:Original 14 2021-01-01 2021-12-31 04215640 frs-bus:Original frs-core:CurrentFinancialInstruments 14 2021-12-31 04215640 frs-bus:Original frs-core:Non-currentFinancialInstruments 14 2021-12-31 04215640 frs-bus:Original 15 2021-01-01 2021-12-31 04215640 frs-bus:Original frs-core:CurrentFinancialInstruments 15 2021-12-31 04215640 frs-bus:Original frs-core:Non-currentFinancialInstruments 15 2021-12-31 04215640 frs-bus:Original 16 2021-01-01 2021-12-31 04215640 frs-bus:Original frs-core:CurrentFinancialInstruments 16 2021-12-31 04215640 frs-bus:Original frs-core:Non-currentFinancialInstruments 16 2021-12-31 04215640 frs-bus:Original 17 2021-01-01 2021-12-31 04215640 frs-bus:Original frs-core:CurrentFinancialInstruments 17 2021-12-31 04215640 frs-bus:Original frs-core:Non-currentFinancialInstruments 17 2021-12-31 04215640 frs-bus:Original 18 2021-01-01 2021-12-31 04215640 frs-bus:Original frs-core:CurrentFinancialInstruments 18 2021-12-31 04215640 frs-bus:Original frs-core:Non-currentFinancialInstruments 18 2021-12-31 04215640 frs-bus:Original 19 2021-01-01 2021-12-31 04215640 frs-bus:Original frs-core:CurrentFinancialInstruments 19 2021-12-31 04215640 frs-bus:Original frs-core:Non-currentFinancialInstruments 19 2021-12-31 04215640 frs-bus:Original 20 2021-01-01 2021-12-31 04215640 frs-bus:Original frs-core:CurrentFinancialInstruments 20 2021-12-31 04215640 frs-bus:Original frs-core:Non-currentFinancialInstruments 20 2021-12-31 04215640 frs-bus:Original dpl-frs:Item1 2021-01-01 2021-12-31 04215640 frs-bus:Original dpl-frs:Item1 2020-12-31 04215640 frs-bus:Original dpl-frs:Item1 2021-12-31 04215640 frs-bus:Original dpl-frs:CostSales dpl-frs:Item1 2021-01-01 2021-12-31 04215640 frs-bus:Original dpl-frs:CostSales dpl-frs:Item1 2020-12-31 04215640 frs-bus:Original dpl-frs:CostSales dpl-frs:Item1 2021-12-31 04215640 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item1 2021-01-01 2021-12-31 04215640 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-01-01 2021-12-31 04215640 frs-bus:Original dpl-frs:Item2 2021-01-01 2021-12-31 04215640 frs-bus:Original dpl-frs:Item2 2020-12-31 04215640 frs-bus:Original dpl-frs:Item2 2021-12-31 04215640 frs-bus:Original dpl-frs:CostSales dpl-frs:Item2 2021-01-01 2021-12-31 04215640 frs-bus:Original dpl-frs:CostSales dpl-frs:Item2 2020-12-31 04215640 frs-bus:Original dpl-frs:CostSales dpl-frs:Item2 2021-12-31 04215640 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item2 2021-01-01 2021-12-31 04215640 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-01-01 2021-12-31 04215640 frs-bus:Original dpl-frs:Item3 2021-01-01 2021-12-31 04215640 frs-bus:Original dpl-frs:Item3 2020-12-31 04215640 frs-bus:Original dpl-frs:Item3 2021-12-31 04215640 frs-bus:Original dpl-frs:CostSales dpl-frs:Item3 2021-01-01 2021-12-31 04215640 frs-bus:Original dpl-frs:CostSales dpl-frs:Item3 2020-12-31 04215640 frs-bus:Original dpl-frs:CostSales dpl-frs:Item3 2021-12-31 04215640 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item3 2021-01-01 2021-12-31 04215640 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-01-01 2021-12-31 04215640 frs-bus:Original dpl-frs:Item4 2021-01-01 2021-12-31 04215640 frs-bus:Original dpl-frs:Item4 2020-12-31 04215640 frs-bus:Original dpl-frs:Item4 2021-12-31 04215640 frs-bus:Original dpl-frs:CostSales dpl-frs:Item4 2021-01-01 2021-12-31 04215640 frs-bus:Original dpl-frs:CostSales dpl-frs:Item4 2020-12-31 04215640 frs-bus:Original dpl-frs:CostSales dpl-frs:Item4 2021-12-31 04215640 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item4 2021-01-01 2021-12-31 04215640 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-01-01 2021-12-31 04215640 frs-bus:Original dpl-frs:Item5 2021-01-01 2021-12-31 04215640 frs-bus:Original dpl-frs:Item5 2020-12-31 04215640 frs-bus:Original dpl-frs:Item5 2021-12-31 04215640 frs-bus:Original dpl-frs:CostSales dpl-frs:Item5 2021-01-01 2021-12-31 04215640 frs-bus:Original dpl-frs:CostSales dpl-frs:Item5 2020-12-31 04215640 frs-bus:Original dpl-frs:CostSales dpl-frs:Item5 2021-12-31 04215640 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item5 2021-01-01 2021-12-31 04215640 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-01-01 2021-12-31 04215640 frs-bus:Original dpl-frs:Item6 2021-01-01 2021-12-31 04215640 frs-bus:Original dpl-frs:Item6 2020-12-31 04215640 frs-bus:Original dpl-frs:Item6 2021-12-31 04215640 frs-bus:Original dpl-frs:CostSales dpl-frs:Item6 2021-01-01 2021-12-31 04215640 frs-bus:Original dpl-frs:CostSales dpl-frs:Item6 2020-12-31 04215640 frs-bus:Original dpl-frs:CostSales dpl-frs:Item6 2021-12-31 04215640 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item6 2021-01-01 2021-12-31 04215640 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-01-01 2021-12-31 04215640 frs-bus:Original dpl-frs:Item7 2021-01-01 2021-12-31 04215640 frs-bus:Original dpl-frs:Item7 2020-12-31 04215640 frs-bus:Original dpl-frs:Item7 2021-12-31 04215640 frs-bus:Original dpl-frs:CostSales dpl-frs:Item7 2021-01-01 2021-12-31 04215640 frs-bus:Original dpl-frs:CostSales dpl-frs:Item7 2020-12-31 04215640 frs-bus:Original dpl-frs:CostSales dpl-frs:Item7 2021-12-31 04215640 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item7 2021-01-01 2021-12-31 04215640 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-01-01 2021-12-31 04215640 frs-bus:Original dpl-frs:Item8 2021-01-01 2021-12-31 04215640 frs-bus:Original dpl-frs:Item8 2020-12-31 04215640 frs-bus:Original dpl-frs:Item8 2021-12-31 04215640 frs-bus:Original dpl-frs:CostSales dpl-frs:Item8 2021-01-01 2021-12-31 04215640 frs-bus:Original dpl-frs:CostSales dpl-frs:Item8 2020-12-31 04215640 frs-bus:Original dpl-frs:CostSales dpl-frs:Item8 2021-12-31 04215640 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item8 2021-01-01 2021-12-31 04215640 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-01-01 2021-12-31 04215640 frs-bus:Original dpl-frs:Item9 2021-01-01 2021-12-31 04215640 frs-bus:Original dpl-frs:Item9 2020-12-31 04215640 frs-bus:Original dpl-frs:Item9 2021-12-31 04215640 frs-bus:Original dpl-frs:CostSales dpl-frs:Item9 2021-01-01 2021-12-31 04215640 frs-bus:Original dpl-frs:CostSales dpl-frs:Item9 2020-12-31 04215640 frs-bus:Original dpl-frs:CostSales dpl-frs:Item9 2021-12-31 04215640 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item9 2021-01-01 2021-12-31 04215640 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-01-01 2021-12-31 04215640 frs-bus:Original dpl-frs:Item10 2021-01-01 2021-12-31 04215640 frs-bus:Original dpl-frs:Item10 2020-12-31 04215640 frs-bus:Original dpl-frs:Item10 2021-12-31 04215640 frs-bus:Original dpl-frs:CostSales dpl-frs:Item10 2021-01-01 2021-12-31 04215640 frs-bus:Original dpl-frs:CostSales dpl-frs:Item10 2020-12-31 04215640 frs-bus:Original dpl-frs:CostSales dpl-frs:Item10 2021-12-31 04215640 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item10 2021-01-01 2021-12-31 04215640 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-01-01 2021-12-31 04215640 frs-bus:Original dpl-frs:Item11 2021-01-01 2021-12-31 04215640 frs-bus:Original dpl-frs:Item11 2020-12-31 04215640 frs-bus:Original dpl-frs:Item11 2021-12-31 04215640 frs-bus:Original dpl-frs:CostSales dpl-frs:Item11 2021-01-01 2021-12-31 04215640 frs-bus:Original dpl-frs:CostSales dpl-frs:Item11 2020-12-31 04215640 frs-bus:Original dpl-frs:CostSales dpl-frs:Item11 2021-12-31 04215640 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item11 2021-01-01 2021-12-31 04215640 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-01-01 2021-12-31 04215640 frs-bus:Original dpl-frs:Item12 2021-01-01 2021-12-31 04215640 frs-bus:Original dpl-frs:Item12 2020-12-31 04215640 frs-bus:Original dpl-frs:Item12 2021-12-31 04215640 frs-bus:Original dpl-frs:CostSales dpl-frs:Item12 2021-01-01 2021-12-31 04215640 frs-bus:Original dpl-frs:CostSales dpl-frs:Item12 2020-12-31 04215640 frs-bus:Original dpl-frs:CostSales dpl-frs:Item12 2021-12-31 04215640 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item12 2021-01-01 2021-12-31 04215640 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-01-01 2021-12-31 04215640 frs-bus:Original 1 2021-01-01 2021-12-31 04215640 frs-bus:Original frs-countries:EnglandWales 2021-01-01 2021-12-31
Registered number: 04215640
Hedgeton Limited
Unaudited Financial Statements
For The Year Ended 31 December 2022
Adbell International Limited
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 04215640
2022 2021
Notes
FIXED ASSETS
Investments 4 650,789 650,789
650,789 650,789
CURRENT ASSETS
Debtors 5 30,946 189,182
Cash at bank and in hand 62,275 17,583
93,221 206,765
Creditors: Amounts Falling Due Within One Year 6 (635,957 ) (942,381 )
NET CURRENT ASSETS (LIABILITIES) (542,736 ) (735,616 )
TOTAL ASSETS LESS CURRENT LIABILITIES 108,053 (84,827 )
NET ASSETS/(LIABILITIES) 108,053 (84,827 )
CAPITAL AND RESERVES
Called up share capital 14,603 14,603
Profit and Loss Account 93,450 (99,430 )
SHAREHOLDERS' FUNDS 108,053 (84,827)
Page 1
Page 2
For the year ending 31 December 2022 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Luca Confalonieri
Director
02/11/2023
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Hedgeton Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04215640 . The registered office is Birchin Court , 20 Birchin Lane , EC3V 9DJ.
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.
Preparation of consolidated financial statements
The financial statements contain information about Hedgeton Limited as an individual company and do not contain
consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the
Companies Act 2006 from the requirements to prepare consolidated financial statements.
The company and its subsidiary undertakings comprise of a small-sized group.
Turnover
Turnover represents amounts receivable from services rendered to subsidiaries.
Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.
Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the
extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or
substantively enacted by the balance sheet date.
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance
sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from
those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that
have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the
timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will
be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Foreign currencies
Assets and liabilities in foreign currencies are translated into euro at the rates of exchange ruling at the balance sheet
date. Transactions in foreign currencies are translated into euro at the rate of exchange ruling at the date of
transaction. Exchange differences are taken into account in arriving at the operating result.
Page 3
Page 4
2.3.
Investments
Fixed asset investments are stated at cost less provision for diminution in value.
Financial instruments
The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other
Financial Instruments Issues' of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company's statement of financial position when the company becomes
party to the contractual provisions of the instrument.
Financial assets and liabilities are offset , with the net amounts presented in the financial statements , when there is a
legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to
realise the asset and settle the liability simultaneously.
Basic financial assets
Basic financial assets, which include trade and other receivables and cash and bank balances, are initially measured
at transaction price including transaction costs and are subsequently carried at amortised cost using the effective
interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the
present value of the future receipts discounted at a market rate of interest.
Classification of financial liabilities
Financial liabilities and equity instruments are classified according to the substance of the contractual
arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the
company after deducting all of its liabilities.
Basic financial liabilities, including trade and other payables, bank loans, loans from fellow group
companies and preference shares that are classified as debt, are initially recognised at transaction price unless the
arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the
future receipts discounted at a market rate of interest.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade payables are obligations to pay for goods or services that have been acquired in the ordinary course of
business from suppliers. Accounts payable are classified as current liabilities if payment is due within one year or
less. If not, they are presented as non-current liabilities. Trade payables are recognised initially at transaction price
and subsequently measured at amortised cost using the effective interest method.
Equity instruments
Equity instruments issued by the company are recorded at the proceeds received, net of direct issue costs. Dividends
payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.
Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments
with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in
current liabilities.
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows: NIL (2021: NIL)
- -
Page 4
Page 5
4. Investments
Subsidiaries
Cost
As at 1 January 2022 650,789
As at 31 December 2022 650,789
Provision
As at 1 January 2022 -
As at 31 December 2022 -
Net Book Value
As at 31 December 2022 650,789
As at 1 January 2022 650,789
Bongiorno France Sarl 
Registered office: France 
Nature of business:                                  %        
Class of shares:                                    holding 
Ordinary shares                                      95.00                            31.12.22                  31.12.21              
                                                                                                          €                             € 
Aggregate capital and reserves                                                       205,820                 146,666 
Profit/(loss) for the year                                                                   59,154                  80,472 
Bongiorno Spain Srl 
Registered office: Spain 
Nature of business:                                    % 
Class of shares:                                      holding 
Ordinary                                                  100.00                         31.12.22                 31.12.21                                                                                                                                                   €                             € 
Aggregate capital and reserves                                                    331,822                    245,972 
Profit for the year                                                                         85,849                      55,474 
Société Tunisienne de Transport Maritime SARL 
Registered office: Tunisia 
Nature of business:                                    % 
Class of shares:                                      holding 
Ordinary                                                  90.00 
                                                                                                 31.12.22                 31.12.21
                                                                                                        €                              € 
Aggregate capital and reserves                                                    116,260                    157,027 
(Loss)/profit for the year                                                             (36,468)                  (16,379) 
Societe Bongiorno et Compagnie Sarl 
Registered office: Tunisia 
Nature of business:                                     % 
Class of shares:                                      holding 
Ordinary                                                 90.00 
                                                                                               31.12.22                    31.12.21 
                                                                                                      €                               €  
Aggregate capital and reserves                                                  218,928                      221,625 
Profit for the year                                                                        3,188                         40,322 
Page 5
Page 6
5. Debtors
2022 2021
Due within one year
Prepayments and accrued income 446 -
Other debtors 30,500 69,182
Other debtors (1) - 120,000
30,946 189,182
6. Creditors: Amounts Falling Due Within One Year
2022 2021
Other creditors 628,035 930,972
Other creditors (1) 7,922 11,409
635,957 942,381
7. Ultimate Controlling Party
The company's ultimate controlling party is Francesco Bongiorno by virtue of his ownership of 100% of the issued share capital in the company.
Page 6