Acorah Software Products - Accounts Production 13.8.831 false true 1 April 2021 31 March 2022 31 March 2022 07241314 Mr Maksym Kyrylov iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07241314 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-03-31 07241314 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-03-31 07241314 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-03-31 07241314 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-04-01 2022-03-31 07241314 frs-core:AllSubsidiaries 2021-04-01 2022-03-31 07241314 frs-core:KeyManagementPersonnel 2021-04-01 2022-03-31 07241314 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-04-01 2022-03-31 07241314 frs-core:OtherRelatedParties 2021-04-01 2022-03-31 07241314 2021-03-31 07241314 2022-03-31 07241314 2021-04-01 2022-03-31 07241314 frs-core:CurrentFinancialInstruments 2022-03-31 07241314 frs-core:CurrentFinancialInstruments 2021-04-01 2022-03-31 07241314 frs-core:Non-currentFinancialInstruments 2022-03-31 07241314 frs-core:Non-currentFinancialInstruments 2021-04-01 2022-03-31 07241314 frs-core:CurrentFinancialInstruments 2021-04-01 2022-03-31 07241314 frs-core:CurrentFinancialInstruments 2022-03-31 07241314 frs-core:AfterOneYear 2021-04-01 2022-03-31 07241314 frs-core:BetweenOneFiveYears 2021-04-01 2022-03-31 07241314 frs-core:BetweenOneFiveYears 2022-03-31 07241314 frs-core:ComputerEquipment 2022-03-31 07241314 frs-core:ComputerEquipment 2021-04-01 2022-03-31 07241314 frs-core:ComputerEquipment 2021-03-31 07241314 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-03-31 07241314 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-04-01 2022-03-31 07241314 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-03-31 07241314 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-03-31 07241314 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-04-01 2022-03-31 07241314 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-03-31 07241314 frs-core:FurnitureFittings 2022-03-31 07241314 frs-core:FurnitureFittings 2021-04-01 2022-03-31 07241314 frs-core:FurnitureFittings 2021-03-31 07241314 frs-core:NetGoodwill 2022-03-31 07241314 frs-core:NetGoodwill 2021-04-01 2022-03-31 07241314 frs-core:NetGoodwill 2021-03-31 07241314 frs-core:InvestmentPropertyIncludedWithinPPE 2022-03-31 07241314 frs-core:InvestmentPropertyIncludedWithinPPE 2021-04-01 2022-03-31 07241314 frs-core:InvestmentPropertyIncludedWithinPPE 2021-03-31 07241314 frs-core:LandBuildings 2022-03-31 07241314 frs-core:LandBuildings 2021-04-01 2022-03-31 07241314 frs-core:LandBuildings 2021-03-31 07241314 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-03-31 07241314 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-04-01 2022-03-31 07241314 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-03-31 07241314 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-03-31 07241314 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-04-01 2022-03-31 07241314 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-03-31 07241314 frs-core:MoreThanFiveYears 2021-04-01 2022-03-31 07241314 frs-core:MoreThanFiveYears 2022-03-31 07241314 frs-core:MotorVehicles 2022-03-31 07241314 frs-core:MotorVehicles 2021-04-01 2022-03-31 07241314 frs-core:MotorVehicles 2021-03-31 07241314 frs-core:OtherResidualIntangibleAssets 2022-03-31 07241314 frs-core:OtherResidualIntangibleAssets 2021-04-01 2022-03-31 07241314 frs-core:OtherResidualIntangibleAssets 2021-03-31 07241314 frs-core:PlantMachinery 2022-03-31 07241314 frs-core:PlantMachinery 2021-04-01 2022-03-31 07241314 frs-core:PlantMachinery 2021-03-31 07241314 frs-core:Secured 2022-03-31 07241314 frs-core:Unsecured 2022-03-31 07241314 frs-core:WithinOneYear 2021-04-01 2022-03-31 07241314 frs-core:WithinOneYear 2022-03-31 07241314 frs-core:CapitalRedemptionReserve 2021-04-01 2022-03-31 07241314 frs-core:CapitalRedemptionReserve 2021-03-31 07241314 frs-core:CapitalRedemptionReserve 2022-03-31 07241314 frs-core:OtherReservesSubtotal 2021-04-01 2022-03-31 07241314 frs-core:OtherReservesSubtotal 2021-03-31 07241314 frs-core:OtherReservesSubtotal 2022-03-31 07241314 frs-core:RevaluationReserve 2021-04-01 2022-03-31 07241314 frs-core:RevaluationReserve 2021-03-31 07241314 frs-core:RevaluationReserve 2022-03-31 07241314 frs-core:SharePremium 2021-04-01 2022-03-31 07241314 frs-core:SharePremium 2021-03-31 07241314 frs-core:SharePremium 2022-03-31 07241314 frs-core:ShareCapital 2021-04-01 2022-03-31 07241314 frs-core:ShareCapital 2021-03-31 07241314 frs-core:ShareCapital 2022-03-31 07241314 frs-core:RetainedEarningsAccumulatedLosses 2021-04-01 2022-03-31 07241314 frs-core:RetainedEarningsAccumulatedLosses 2021-03-31 07241314 frs-core:RetainedEarningsAccumulatedLosses 2022-03-31 07241314 frs-core:RetainedEarningsAccumulatedLosses frs-core:RestatedAmount 2021-03-31 07241314 frs-core:RetainedEarningsAccumulatedLosses frs-core:RestatedAmount 2022-03-31 07241314 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-03-31 07241314 frs-countries:UnitedKingdom 2021-04-01 2022-03-31 07241314 frs-countries:Europe 2021-04-01 2022-03-31 07241314 frs-countries:NorthAmerica 2021-04-01 2022-03-31 07241314 frs-countries:SouthAmerica 2021-04-01 2022-03-31 07241314 frs-countries:Asia 2021-04-01 2022-03-31 07241314 frs-countries:RestWorldOutsideUK 2021-04-01 2022-03-31 07241314 frs-bus:HighestPaidDirector 2021-04-01 2022-03-31 07241314 frs-bus:PrivateLimitedCompanyLtd 2021-04-01 2022-03-31 07241314 frs-bus:CompanyLimitedByGuarantee 2021-04-01 2022-03-31 07241314 frs-bus:LimitedLiabilityPartnershipLLP 2021-04-01 2022-03-31 07241314 frs-bus:LimitedLiabilityPartnershipsSORP 2021-04-01 2022-03-31 07241314 frs-bus:FullAccounts 2021-04-01 2022-03-31 07241314 frs-bus:FilletedAccounts 2021-04-01 2022-03-31 07241314 frs-bus:AbridgedAccounts 2021-04-01 2022-03-31 07241314 frs-bus:FRS102 2021-04-01 2022-03-31 07241314 frs-bus:MediumEntities 2021-04-01 2022-03-31 07241314 frs-bus:SmallEntities 2021-04-01 2022-03-31 07241314 frs-bus:EntityHasNeverTraded 2021-04-01 2022-03-31 07241314 frs-bus:EntityNoLongerTradingButTradedInPast 2021-04-01 2022-03-31 07241314 frs-bus:Audited 2021-04-01 2022-03-31 07241314 frs-bus:AuditExempt-NoAccountantsReport 2021-04-01 2022-03-31 07241314 frs-bus:AuditExemptWithAccountantsReport 2021-04-01 2022-03-31 07241314 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-04-01 2022-03-31 07241314 frs-bus:LargeCompaniesRegimeForAccounts 2021-04-01 2022-03-31 07241314 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-04-01 2022-03-31 07241314 frs-bus:SmallCompaniesRegimeForAccounts 2021-04-01 2022-03-31 07241314 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-04-01 2022-03-31 07241314 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-04-01 2022-03-31 07241314 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-04-01 2022-03-31 07241314 frs-bus:OrdinaryShareClass1 2021-04-01 2022-03-31 07241314 frs-bus:OrdinaryShareClass1 2021-03-31 07241314 frs-bus:OrdinaryShareClass1 2022-03-31 07241314 frs-bus:OrdinaryShareClass2 2021-04-01 2022-03-31 07241314 frs-bus:OrdinaryShareClass2 2021-03-31 07241314 frs-bus:OrdinaryShareClass2 2022-03-31 07241314 frs-bus:OrdinaryShareClass3 2021-04-01 2022-03-31 07241314 frs-bus:OrdinaryShareClass3 2021-03-31 07241314 frs-bus:OrdinaryShareClass3 2022-03-31 07241314 frs-bus:OrdinaryShareClass4 2021-04-01 2022-03-31 07241314 frs-bus:OrdinaryShareClass4 2021-03-31 07241314 frs-bus:OrdinaryShareClass4 2022-03-31 07241314 frs-bus:OrdinaryShareClass5 2021-04-01 2022-03-31 07241314 frs-bus:OrdinaryShareClass5 2021-03-31 07241314 frs-bus:OrdinaryShareClass5 2022-03-31 07241314 frs-bus:PreferenceShareClass1 2021-04-01 2022-03-31 07241314 frs-bus:PreferenceShareClass1 2021-03-31 07241314 frs-bus:PreferenceShareClass1 2022-03-31 07241314 frs-bus:PreferenceShareClass2 2021-04-01 2022-03-31 07241314 frs-bus:PreferenceShareClass2 2021-03-31 07241314 frs-bus:PreferenceShareClass2 2022-03-31 07241314 frs-bus:PreferenceShareClass3 2021-04-01 2022-03-31 07241314 frs-bus:PreferenceShareClass3 2021-03-31 07241314 frs-bus:PreferenceShareClass3 2022-03-31 07241314 frs-bus:PreferenceShareClass4 2021-04-01 2022-03-31 07241314 frs-bus:PreferenceShareClass4 2021-03-31 07241314 frs-bus:PreferenceShareClass4 2022-03-31 07241314 frs-bus:PreferenceShareClass5 2021-04-01 2022-03-31 07241314 frs-bus:PreferenceShareClass5 2021-03-31 07241314 frs-bus:PreferenceShareClass5 2022-03-31 07241314 1 2021-04-01 2022-03-31 07241314 1 2022-03-31 07241314 1 2021-04-01 2022-03-31 07241314 frs-core:LeasedAssets 2021-04-01 2022-03-31 07241314 frs-core:OwnedAssets 2021-04-01 2022-03-31 07241314 frs-core:CurrencyRisk 2021-04-01 2022-03-31 07241314 frs-core:MarketRisk 2021-04-01 2022-03-31 07241314 frs-core:InterestRateRisk 2021-04-01 2022-03-31 07241314 frs-core:DeferredTaxation 2021-04-01 2022-03-31 07241314 frs-core:DeferredTaxation 2021-03-31 07241314 frs-core:DeferredTaxation 2022-03-31 07241314 frs-core:OtherProvisionsContingentLiabilities 2021-04-01 2022-03-31 07241314 frs-core:OtherProvisionsContingentLiabilities 2021-03-31 07241314 frs-core:OtherProvisionsContingentLiabilities 2022-03-31 07241314 frs-core:ProvisionsDeferredTax 2022-03-31 07241314 frs-core:OtherDeferredTax 2022-03-31 07241314 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-03-31 07241314 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-03-31 07241314 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-03-31 07241314 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-04-01 2022-03-31 07241314 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-03-31 07241314 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-03-31 07241314 frs-core:Provisions 2021-04-01 2022-03-31 07241314 frs-core:Provisions 2021-03-31 07241314 frs-core:Provisions 2022-03-31 07241314 frs-core:Provisions 2021-04-01 2022-03-31 07241314 frs-core:Provisions 2021-03-31 07241314 frs-core:Provisions 2022-03-31 07241314 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-03-31 07241314 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-03-31 07241314 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-03-31 07241314 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-03-31 07241314 frs-core:Share-basedPaymentsDeferredTax 2022-03-31 07241314 frs-core:TaxCreditsDeferredTax 2022-03-31 07241314 frs-core:CostValuation 2021-03-31 07241314 frs-core:AdditionsToInvestments 2022-03-31 07241314 frs-core:DisposalsRepaymentsInvestments 2022-03-31 07241314 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-03-31 07241314 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-03-31 07241314 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-03-31 07241314 frs-core:OtherIncreaseDecreaseInInvestments 2022-03-31 07241314 frs-core:CostValuation 2022-03-31 07241314 frs-core:ProvisionsForImpairmentInvestments 2021-03-31 07241314 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-03-31 07241314 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-03-31 07241314 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-03-31 07241314 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-03-31 07241314 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-03-31 07241314 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-03-31 07241314 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-03-31 07241314 frs-core:ProvisionsForImpairmentInvestments 2022-03-31 07241314 frs-core:ListedExchangeTraded 2022-03-31 07241314 frs-core:ListedExchangeTraded 2021-03-31 07241314 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-03-31 07241314 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-03-31 07241314 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-03-31 07241314 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-03-31 07241314 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-03-31 07241314 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-03-31 07241314 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-03-31 07241314 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-03-31 07241314 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-03-31 07241314 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 07241314 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 07241314 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 07241314 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 07241314 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-03-31 07241314 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 07241314 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 07241314 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 07241314 frs-core:UnlistedNon-exchangeTraded 2022-03-31 07241314 frs-core:UnlistedNon-exchangeTraded 2021-03-31 07241314 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-03-31 07241314 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 07241314 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 07241314 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 07241314 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 07241314 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 07241314 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 07241314 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-03-31 07241314 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-03-31 07241314 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 07241314 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 07241314 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 07241314 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 07241314 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-03-31 07241314 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 07241314 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 07241314 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 07241314 dpl-frs:CostSales 2021-04-01 2022-03-31 07241314 dpl-frs:CostSales 2021-03-31 07241314 dpl-frs:CostSales 2022-03-31 07241314 dpl-frs:DistributionCosts 2021-04-01 2022-03-31 07241314 dpl-frs:AdministrativeExpenses 2021-04-01 2022-03-31 07241314 frs-bus:Director1 2021-04-01 2022-03-31 07241314 frs-bus:Director1 2021-03-31 07241314 frs-bus:Director1 2022-03-31 07241314 1 2021-04-01 2022-03-31 07241314 frs-core:CurrentFinancialInstruments 1 2022-03-31 07241314 frs-core:Non-currentFinancialInstruments 1 2022-03-31 07241314 2 2021-04-01 2022-03-31 07241314 frs-core:CurrentFinancialInstruments 2 2022-03-31 07241314 frs-core:Non-currentFinancialInstruments 2 2022-03-31 07241314 3 2021-04-01 2022-03-31 07241314 frs-core:CurrentFinancialInstruments 3 2022-03-31 07241314 frs-core:Non-currentFinancialInstruments 3 2022-03-31 07241314 4 2021-04-01 2022-03-31 07241314 frs-core:CurrentFinancialInstruments 4 2022-03-31 07241314 frs-core:Non-currentFinancialInstruments 4 2022-03-31 07241314 5 2021-04-01 2022-03-31 07241314 frs-core:CurrentFinancialInstruments 5 2022-03-31 07241314 frs-core:Non-currentFinancialInstruments 5 2022-03-31 07241314 6 2021-04-01 2022-03-31 07241314 frs-core:CurrentFinancialInstruments 6 2022-03-31 07241314 frs-core:Non-currentFinancialInstruments 6 2022-03-31 07241314 7 2021-04-01 2022-03-31 07241314 frs-core:CurrentFinancialInstruments 7 2022-03-31 07241314 frs-core:Non-currentFinancialInstruments 7 2022-03-31 07241314 8 2021-04-01 2022-03-31 07241314 frs-core:CurrentFinancialInstruments 8 2022-03-31 07241314 frs-core:Non-currentFinancialInstruments 8 2022-03-31 07241314 9 2021-04-01 2022-03-31 07241314 frs-core:CurrentFinancialInstruments 9 2022-03-31 07241314 frs-core:Non-currentFinancialInstruments 9 2022-03-31 07241314 10 2021-04-01 2022-03-31 07241314 frs-core:CurrentFinancialInstruments 10 2022-03-31 07241314 frs-core:Non-currentFinancialInstruments 10 2022-03-31 07241314 11 2021-04-01 2022-03-31 07241314 frs-core:CurrentFinancialInstruments 11 2022-03-31 07241314 frs-core:Non-currentFinancialInstruments 11 2022-03-31 07241314 12 2021-04-01 2022-03-31 07241314 frs-core:CurrentFinancialInstruments 12 2022-03-31 07241314 frs-core:Non-currentFinancialInstruments 12 2022-03-31 07241314 13 2021-04-01 2022-03-31 07241314 frs-core:CurrentFinancialInstruments 13 2022-03-31 07241314 frs-core:Non-currentFinancialInstruments 13 2022-03-31 07241314 14 2021-04-01 2022-03-31 07241314 frs-core:CurrentFinancialInstruments 14 2022-03-31 07241314 frs-core:Non-currentFinancialInstruments 14 2022-03-31 07241314 15 2021-04-01 2022-03-31 07241314 frs-core:CurrentFinancialInstruments 15 2022-03-31 07241314 frs-core:Non-currentFinancialInstruments 15 2022-03-31 07241314 16 2021-04-01 2022-03-31 07241314 frs-core:CurrentFinancialInstruments 16 2022-03-31 07241314 frs-core:Non-currentFinancialInstruments 16 2022-03-31 07241314 17 2021-04-01 2022-03-31 07241314 frs-core:CurrentFinancialInstruments 17 2022-03-31 07241314 frs-core:Non-currentFinancialInstruments 17 2022-03-31 07241314 18 2021-04-01 2022-03-31 07241314 frs-core:CurrentFinancialInstruments 18 2022-03-31 07241314 frs-core:Non-currentFinancialInstruments 18 2022-03-31 07241314 19 2021-04-01 2022-03-31 07241314 frs-core:CurrentFinancialInstruments 19 2022-03-31 07241314 frs-core:Non-currentFinancialInstruments 19 2022-03-31 07241314 20 2021-04-01 2022-03-31 07241314 frs-core:CurrentFinancialInstruments 20 2022-03-31 07241314 frs-core:Non-currentFinancialInstruments 20 2022-03-31 07241314 dpl-frs:Item1 2021-04-01 2022-03-31 07241314 dpl-frs:Item1 2021-03-31 07241314 dpl-frs:Item1 2022-03-31 07241314 dpl-frs:CostSales dpl-frs:Item1 2021-04-01 2022-03-31 07241314 dpl-frs:CostSales dpl-frs:Item1 2021-03-31 07241314 dpl-frs:CostSales dpl-frs:Item1 2022-03-31 07241314 dpl-frs:DistributionCosts dpl-frs:Item1 2021-04-01 2022-03-31 07241314 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-04-01 2022-03-31 07241314 dpl-frs:Item2 2021-04-01 2022-03-31 07241314 dpl-frs:Item2 2021-03-31 07241314 dpl-frs:Item2 2022-03-31 07241314 dpl-frs:CostSales dpl-frs:Item2 2021-04-01 2022-03-31 07241314 dpl-frs:CostSales dpl-frs:Item2 2021-03-31 07241314 dpl-frs:CostSales dpl-frs:Item2 2022-03-31 07241314 dpl-frs:DistributionCosts dpl-frs:Item2 2021-04-01 2022-03-31 07241314 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-04-01 2022-03-31 07241314 dpl-frs:Item3 2021-04-01 2022-03-31 07241314 dpl-frs:Item3 2021-03-31 07241314 dpl-frs:Item3 2022-03-31 07241314 dpl-frs:CostSales dpl-frs:Item3 2021-04-01 2022-03-31 07241314 dpl-frs:CostSales dpl-frs:Item3 2021-03-31 07241314 dpl-frs:CostSales dpl-frs:Item3 2022-03-31 07241314 dpl-frs:DistributionCosts dpl-frs:Item3 2021-04-01 2022-03-31 07241314 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-04-01 2022-03-31 07241314 dpl-frs:Item4 2021-04-01 2022-03-31 07241314 dpl-frs:Item4 2021-03-31 07241314 dpl-frs:Item4 2022-03-31 07241314 dpl-frs:CostSales dpl-frs:Item4 2021-04-01 2022-03-31 07241314 dpl-frs:CostSales dpl-frs:Item4 2021-03-31 07241314 dpl-frs:CostSales dpl-frs:Item4 2022-03-31 07241314 dpl-frs:DistributionCosts dpl-frs:Item4 2021-04-01 2022-03-31 07241314 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-04-01 2022-03-31 07241314 dpl-frs:Item5 2021-04-01 2022-03-31 07241314 dpl-frs:Item5 2021-03-31 07241314 dpl-frs:Item5 2022-03-31 07241314 dpl-frs:CostSales dpl-frs:Item5 2021-04-01 2022-03-31 07241314 dpl-frs:CostSales dpl-frs:Item5 2021-03-31 07241314 dpl-frs:CostSales dpl-frs:Item5 2022-03-31 07241314 dpl-frs:DistributionCosts dpl-frs:Item5 2021-04-01 2022-03-31 07241314 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-04-01 2022-03-31 07241314 dpl-frs:Item6 2021-04-01 2022-03-31 07241314 dpl-frs:Item6 2021-03-31 07241314 dpl-frs:Item6 2022-03-31 07241314 dpl-frs:CostSales dpl-frs:Item6 2021-04-01 2022-03-31 07241314 dpl-frs:CostSales dpl-frs:Item6 2021-03-31 07241314 dpl-frs:CostSales dpl-frs:Item6 2022-03-31 07241314 dpl-frs:DistributionCosts dpl-frs:Item6 2021-04-01 2022-03-31 07241314 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-04-01 2022-03-31 07241314 dpl-frs:Item7 2021-04-01 2022-03-31 07241314 dpl-frs:Item7 2021-03-31 07241314 dpl-frs:Item7 2022-03-31 07241314 dpl-frs:CostSales dpl-frs:Item7 2021-04-01 2022-03-31 07241314 dpl-frs:CostSales dpl-frs:Item7 2021-03-31 07241314 dpl-frs:CostSales dpl-frs:Item7 2022-03-31 07241314 dpl-frs:DistributionCosts dpl-frs:Item7 2021-04-01 2022-03-31 07241314 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-04-01 2022-03-31 07241314 dpl-frs:Item8 2021-04-01 2022-03-31 07241314 dpl-frs:Item8 2021-03-31 07241314 dpl-frs:Item8 2022-03-31 07241314 dpl-frs:CostSales dpl-frs:Item8 2021-04-01 2022-03-31 07241314 dpl-frs:CostSales dpl-frs:Item8 2021-03-31 07241314 dpl-frs:CostSales dpl-frs:Item8 2022-03-31 07241314 dpl-frs:DistributionCosts dpl-frs:Item8 2021-04-01 2022-03-31 07241314 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-04-01 2022-03-31 07241314 dpl-frs:Item9 2021-04-01 2022-03-31 07241314 dpl-frs:Item9 2021-03-31 07241314 dpl-frs:Item9 2022-03-31 07241314 dpl-frs:CostSales dpl-frs:Item9 2021-04-01 2022-03-31 07241314 dpl-frs:CostSales dpl-frs:Item9 2021-03-31 07241314 dpl-frs:CostSales dpl-frs:Item9 2022-03-31 07241314 dpl-frs:DistributionCosts dpl-frs:Item9 2021-04-01 2022-03-31 07241314 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-04-01 2022-03-31 07241314 dpl-frs:Item10 2021-04-01 2022-03-31 07241314 dpl-frs:Item10 2021-03-31 07241314 dpl-frs:Item10 2022-03-31 07241314 dpl-frs:CostSales dpl-frs:Item10 2021-04-01 2022-03-31 07241314 dpl-frs:CostSales dpl-frs:Item10 2021-03-31 07241314 dpl-frs:CostSales dpl-frs:Item10 2022-03-31 07241314 dpl-frs:DistributionCosts dpl-frs:Item10 2021-04-01 2022-03-31 07241314 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-04-01 2022-03-31 07241314 dpl-frs:Item11 2021-04-01 2022-03-31 07241314 dpl-frs:Item11 2021-03-31 07241314 dpl-frs:Item11 2022-03-31 07241314 dpl-frs:CostSales dpl-frs:Item11 2021-04-01 2022-03-31 07241314 dpl-frs:CostSales dpl-frs:Item11 2021-03-31 07241314 dpl-frs:CostSales dpl-frs:Item11 2022-03-31 07241314 dpl-frs:DistributionCosts dpl-frs:Item11 2021-04-01 2022-03-31 07241314 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-04-01 2022-03-31 07241314 dpl-frs:Item12 2021-04-01 2022-03-31 07241314 dpl-frs:Item12 2021-03-31 07241314 dpl-frs:Item12 2022-03-31 07241314 dpl-frs:CostSales dpl-frs:Item12 2021-04-01 2022-03-31 07241314 dpl-frs:CostSales dpl-frs:Item12 2021-03-31 07241314 dpl-frs:CostSales dpl-frs:Item12 2022-03-31 07241314 dpl-frs:DistributionCosts dpl-frs:Item12 2021-04-01 2022-03-31 07241314 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-04-01 2022-03-31 07241314 1 2021-04-01 2022-03-31 07241314 frs-countries:EnglandWales 2021-04-01 2022-03-31 07241314 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-03-31 07241314 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2021-03-31 07241314 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2021-03-31 07241314 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2020-04-01 2021-03-31 07241314 frs-core:AllSubsidiaries 2020-04-01 2021-03-31 07241314 frs-core:KeyManagementPersonnel 2020-04-01 2021-03-31 07241314 frs-core:EntitiesControlledByKeyManagementPersonnel 2020-04-01 2021-03-31 07241314 frs-core:OtherRelatedParties 2020-04-01 2021-03-31 07241314 2020-03-31 07241314 2021-03-31 07241314 2020-04-01 2021-03-31 07241314 frs-core:CurrentFinancialInstruments 2021-03-31 07241314 frs-core:CurrentFinancialInstruments 2020-04-01 2021-03-31 07241314 frs-core:Non-currentFinancialInstruments 2021-03-31 07241314 frs-core:Non-currentFinancialInstruments 2020-04-01 2021-03-31 07241314 frs-core:CurrentFinancialInstruments 2020-04-01 2021-03-31 07241314 frs-core:CurrentFinancialInstruments 2021-03-31 07241314 frs-core:AfterOneYear 2020-04-01 2021-03-31 07241314 frs-core:BetweenOneFiveYears 2020-04-01 2021-03-31 07241314 frs-core:BetweenOneFiveYears 2021-03-31 07241314 frs-core:ComputerEquipment 2021-03-31 07241314 frs-core:ComputerEquipment 2020-04-01 2021-03-31 07241314 frs-core:ComputerEquipment 2020-03-31 07241314 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-03-31 07241314 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2020-04-01 2021-03-31 07241314 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2020-03-31 07241314 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-03-31 07241314 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2020-04-01 2021-03-31 07241314 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2020-03-31 07241314 frs-core:FurnitureFittings 2021-03-31 07241314 frs-core:FurnitureFittings 2020-04-01 2021-03-31 07241314 frs-core:FurnitureFittings 2020-03-31 07241314 frs-core:NetGoodwill 2021-03-31 07241314 frs-core:NetGoodwill 2020-04-01 2021-03-31 07241314 frs-core:NetGoodwill 2020-03-31 07241314 frs-core:InvestmentPropertyIncludedWithinPPE 2021-03-31 07241314 frs-core:InvestmentPropertyIncludedWithinPPE 2020-04-01 2021-03-31 07241314 frs-core:InvestmentPropertyIncludedWithinPPE 2020-03-31 07241314 frs-core:LandBuildings 2021-03-31 07241314 frs-core:LandBuildings 2020-04-01 2021-03-31 07241314 frs-core:LandBuildings 2020-03-31 07241314 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-03-31 07241314 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2020-04-01 2021-03-31 07241314 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2020-03-31 07241314 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-03-31 07241314 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2020-04-01 2021-03-31 07241314 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2020-03-31 07241314 frs-core:MoreThanFiveYears 2020-04-01 2021-03-31 07241314 frs-core:MoreThanFiveYears 2021-03-31 07241314 frs-core:MotorVehicles 2021-03-31 07241314 frs-core:MotorVehicles 2020-04-01 2021-03-31 07241314 frs-core:MotorVehicles 2020-03-31 07241314 frs-core:OtherResidualIntangibleAssets 2021-03-31 07241314 frs-core:OtherResidualIntangibleAssets 2020-04-01 2021-03-31 07241314 frs-core:OtherResidualIntangibleAssets 2020-03-31 07241314 frs-core:PlantMachinery 2021-03-31 07241314 frs-core:PlantMachinery 2020-04-01 2021-03-31 07241314 frs-core:PlantMachinery 2020-03-31 07241314 frs-core:Secured 2021-03-31 07241314 frs-core:Unsecured 2021-03-31 07241314 frs-core:WithinOneYear 2020-04-01 2021-03-31 07241314 frs-core:WithinOneYear 2021-03-31 07241314 frs-core:CapitalRedemptionReserve 2020-04-01 2021-03-31 07241314 frs-core:CapitalRedemptionReserve 2020-03-31 07241314 frs-core:CapitalRedemptionReserve 2021-03-31 07241314 frs-core:OtherReservesSubtotal 2020-04-01 2021-03-31 07241314 frs-core:OtherReservesSubtotal 2020-03-31 07241314 frs-core:OtherReservesSubtotal 2021-03-31 07241314 frs-core:RevaluationReserve 2020-04-01 2021-03-31 07241314 frs-core:RevaluationReserve 2020-03-31 07241314 frs-core:RevaluationReserve 2021-03-31 07241314 frs-core:SharePremium 2020-04-01 2021-03-31 07241314 frs-core:SharePremium 2020-03-31 07241314 frs-core:SharePremium 2021-03-31 07241314 frs-core:ShareCapital 2020-04-01 2021-03-31 07241314 frs-core:ShareCapital 2020-03-31 07241314 frs-core:ShareCapital 2021-03-31 07241314 frs-core:RetainedEarningsAccumulatedLosses 2020-04-01 2021-03-31 07241314 frs-core:RetainedEarningsAccumulatedLosses 2020-03-31 07241314 frs-core:RetainedEarningsAccumulatedLosses 2021-03-31 07241314 frs-core:RetainedEarningsAccumulatedLosses frs-core:RestatedAmount 2020-03-31 07241314 frs-core:RetainedEarningsAccumulatedLosses frs-core:RestatedAmount 2021-03-31 07241314 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2020-03-31 07241314 frs-countries:UnitedKingdom 2020-04-01 2021-03-31 07241314 frs-countries:Europe 2020-04-01 2021-03-31 07241314 frs-countries:NorthAmerica 2020-04-01 2021-03-31 07241314 frs-countries:SouthAmerica 2020-04-01 2021-03-31 07241314 frs-countries:Asia 2020-04-01 2021-03-31 07241314 frs-countries:RestWorldOutsideUK 2020-04-01 2021-03-31 07241314 frs-bus:HighestPaidDirector 2020-04-01 2021-03-31 07241314 frs-bus:PrivateLimitedCompanyLtd 2020-04-01 2021-03-31 07241314 frs-bus:CompanyLimitedByGuarantee 2020-04-01 2021-03-31 07241314 frs-bus:LimitedLiabilityPartnershipLLP 2020-04-01 2021-03-31 07241314 frs-bus:LimitedLiabilityPartnershipsSORP 2020-04-01 2021-03-31 07241314 frs-bus:FullAccounts 2020-04-01 2021-03-31 07241314 frs-bus:FilletedAccounts 2020-04-01 2021-03-31 07241314 frs-bus:AbridgedAccounts 2020-04-01 2021-03-31 07241314 frs-bus:FRS102 2020-04-01 2021-03-31 07241314 frs-bus:MediumEntities 2020-04-01 2021-03-31 07241314 frs-bus:SmallEntities 2020-04-01 2021-03-31 07241314 frs-bus:EntityHasNeverTraded 2020-04-01 2021-03-31 07241314 frs-bus:EntityNoLongerTradingButTradedInPast 2020-04-01 2021-03-31 07241314 frs-bus:Audited 2020-04-01 2021-03-31 07241314 frs-bus:AuditExempt-NoAccountantsReport 2020-04-01 2021-03-31 07241314 frs-bus:AuditExemptWithAccountantsReport 2020-04-01 2021-03-31 07241314 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2020-04-01 2021-03-31 07241314 frs-bus:LargeCompaniesRegimeForAccounts 2020-04-01 2021-03-31 07241314 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2020-04-01 2021-03-31 07241314 frs-bus:SmallCompaniesRegimeForAccounts 2020-04-01 2021-03-31 07241314 frs-bus:LargeCompaniesRegimeForDirectorsReport 2020-04-01 2021-03-31 07241314 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2020-04-01 2021-03-31 07241314 frs-bus:SmallCompaniesRegimeForDirectorsReport 2020-04-01 2021-03-31 07241314 frs-bus:OrdinaryShareClass1 2020-04-01 2021-03-31 07241314 frs-bus:OrdinaryShareClass1 2020-03-31 07241314 frs-bus:OrdinaryShareClass1 2021-03-31 07241314 frs-bus:OrdinaryShareClass2 2020-04-01 2021-03-31 07241314 frs-bus:OrdinaryShareClass2 2020-03-31 07241314 frs-bus:OrdinaryShareClass2 2021-03-31 07241314 frs-bus:OrdinaryShareClass3 2020-04-01 2021-03-31 07241314 frs-bus:OrdinaryShareClass3 2020-03-31 07241314 frs-bus:OrdinaryShareClass3 2021-03-31 07241314 frs-bus:OrdinaryShareClass4 2020-04-01 2021-03-31 07241314 frs-bus:OrdinaryShareClass4 2020-03-31 07241314 frs-bus:OrdinaryShareClass4 2021-03-31 07241314 frs-bus:OrdinaryShareClass5 2020-04-01 2021-03-31 07241314 frs-bus:OrdinaryShareClass5 2020-03-31 07241314 frs-bus:OrdinaryShareClass5 2021-03-31 07241314 frs-bus:PreferenceShareClass1 2020-04-01 2021-03-31 07241314 frs-bus:PreferenceShareClass1 2020-03-31 07241314 frs-bus:PreferenceShareClass1 2021-03-31 07241314 frs-bus:PreferenceShareClass2 2020-04-01 2021-03-31 07241314 frs-bus:PreferenceShareClass2 2020-03-31 07241314 frs-bus:PreferenceShareClass2 2021-03-31 07241314 frs-bus:PreferenceShareClass3 2020-04-01 2021-03-31 07241314 frs-bus:PreferenceShareClass3 2020-03-31 07241314 frs-bus:PreferenceShareClass3 2021-03-31 07241314 frs-bus:PreferenceShareClass4 2020-04-01 2021-03-31 07241314 frs-bus:PreferenceShareClass4 2020-03-31 07241314 frs-bus:PreferenceShareClass4 2021-03-31 07241314 frs-bus:PreferenceShareClass5 2020-04-01 2021-03-31 07241314 frs-bus:PreferenceShareClass5 2020-03-31 07241314 frs-bus:PreferenceShareClass5 2021-03-31 07241314 1 2020-04-01 2021-03-31 07241314 1 2021-03-31 07241314 1 2020-04-01 2021-03-31 07241314 frs-core:LeasedAssets 2020-04-01 2021-03-31 07241314 frs-core:OwnedAssets 2020-04-01 2021-03-31 07241314 frs-core:CurrencyRisk 2020-04-01 2021-03-31 07241314 frs-core:MarketRisk 2020-04-01 2021-03-31 07241314 frs-core:InterestRateRisk 2020-04-01 2021-03-31 07241314 frs-core:DeferredTaxation 2020-04-01 2021-03-31 07241314 frs-core:DeferredTaxation 2020-03-31 07241314 frs-core:DeferredTaxation 2021-03-31 07241314 frs-core:OtherProvisionsContingentLiabilities 2020-04-01 2021-03-31 07241314 frs-core:OtherProvisionsContingentLiabilities 2020-03-31 07241314 frs-core:OtherProvisionsContingentLiabilities 2021-03-31 07241314 frs-core:ProvisionsDeferredTax 2021-03-31 07241314 frs-core:OtherDeferredTax 2021-03-31 07241314 frs-core:AcceleratedTaxDepreciationDeferredTax 2021-03-31 07241314 frs-core:TaxLossesCarry-forwardsDeferredTax 2021-03-31 07241314 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2021-03-31 07241314 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2020-04-01 2021-03-31 07241314 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2020-03-31 07241314 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-03-31 07241314 frs-core:Provisions 2020-04-01 2021-03-31 07241314 frs-core:Provisions 2020-03-31 07241314 frs-core:Provisions 2021-03-31 07241314 frs-core:Provisions 2020-04-01 2021-03-31 07241314 frs-core:Provisions 2020-03-31 07241314 frs-core:Provisions 2021-03-31 07241314 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2021-03-31 07241314 frs-core:RevaluationInvestmentPropertyDeferredTax 2021-03-31 07241314 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2021-03-31 07241314 frs-core:OtherPost-employmentBenefitsDeferredTax 2021-03-31 07241314 frs-core:Share-basedPaymentsDeferredTax 2021-03-31 07241314 frs-core:TaxCreditsDeferredTax 2021-03-31 07241314 frs-core:CostValuation 2020-03-31 07241314 frs-core:AdditionsToInvestments 2021-03-31 07241314 frs-core:DisposalsRepaymentsInvestments 2021-03-31 07241314 frs-core:RevaluationsIncreaseDecreaseInInvestments 2021-03-31 07241314 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2021-03-31 07241314 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2021-03-31 07241314 frs-core:OtherIncreaseDecreaseInInvestments 2021-03-31 07241314 frs-core:CostValuation 2021-03-31 07241314 frs-core:ProvisionsForImpairmentInvestments 2020-03-31 07241314 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2021-03-31 07241314 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2021-03-31 07241314 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2021-03-31 07241314 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2021-03-31 07241314 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2021-03-31 07241314 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2021-03-31 07241314 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2021-03-31 07241314 frs-core:ProvisionsForImpairmentInvestments 2021-03-31 07241314 frs-core:ListedExchangeTraded 2021-03-31 07241314 frs-core:ListedExchangeTraded 2020-03-31 07241314 frs-core:CostValuation frs-core:ListedExchangeTraded 2020-03-31 07241314 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2021-03-31 07241314 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2021-03-31 07241314 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-03-31 07241314 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2021-03-31 07241314 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-03-31 07241314 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-03-31 07241314 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-03-31 07241314 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2020-03-31 07241314 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-03-31 07241314 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-03-31 07241314 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-03-31 07241314 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-03-31 07241314 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2021-03-31 07241314 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-03-31 07241314 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-03-31 07241314 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-03-31 07241314 frs-core:UnlistedNon-exchangeTraded 2021-03-31 07241314 frs-core:UnlistedNon-exchangeTraded 2020-03-31 07241314 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2020-03-31 07241314 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2021-03-31 07241314 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2021-03-31 07241314 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-03-31 07241314 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2021-03-31 07241314 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-03-31 07241314 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-03-31 07241314 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-03-31 07241314 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2020-03-31 07241314 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-03-31 07241314 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-03-31 07241314 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-03-31 07241314 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-03-31 07241314 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2021-03-31 07241314 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-03-31 07241314 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-03-31 07241314 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-03-31 07241314 dpl-frs:CostSales 2020-04-01 2021-03-31 07241314 dpl-frs:CostSales 2020-03-31 07241314 dpl-frs:CostSales 2021-03-31 07241314 dpl-frs:DistributionCosts 2020-04-01 2021-03-31 07241314 dpl-frs:AdministrativeExpenses 2020-04-01 2021-03-31 07241314 frs-bus:Director1 2020-04-01 2021-03-31 07241314 frs-bus:Director1 2020-03-31 07241314 frs-bus:Director1 2021-03-31 07241314 1 2020-04-01 2021-03-31 07241314 frs-core:CurrentFinancialInstruments 1 2021-03-31 07241314 frs-core:Non-currentFinancialInstruments 1 2021-03-31 07241314 2 2020-04-01 2021-03-31 07241314 frs-core:CurrentFinancialInstruments 2 2021-03-31 07241314 frs-core:Non-currentFinancialInstruments 2 2021-03-31 07241314 3 2020-04-01 2021-03-31 07241314 frs-core:CurrentFinancialInstruments 3 2021-03-31 07241314 frs-core:Non-currentFinancialInstruments 3 2021-03-31 07241314 4 2020-04-01 2021-03-31 07241314 frs-core:CurrentFinancialInstruments 4 2021-03-31 07241314 frs-core:Non-currentFinancialInstruments 4 2021-03-31 07241314 5 2020-04-01 2021-03-31 07241314 frs-core:CurrentFinancialInstruments 5 2021-03-31 07241314 frs-core:Non-currentFinancialInstruments 5 2021-03-31 07241314 6 2020-04-01 2021-03-31 07241314 frs-core:CurrentFinancialInstruments 6 2021-03-31 07241314 frs-core:Non-currentFinancialInstruments 6 2021-03-31 07241314 7 2020-04-01 2021-03-31 07241314 frs-core:CurrentFinancialInstruments 7 2021-03-31 07241314 frs-core:Non-currentFinancialInstruments 7 2021-03-31 07241314 8 2020-04-01 2021-03-31 07241314 frs-core:CurrentFinancialInstruments 8 2021-03-31 07241314 frs-core:Non-currentFinancialInstruments 8 2021-03-31 07241314 9 2020-04-01 2021-03-31 07241314 frs-core:CurrentFinancialInstruments 9 2021-03-31 07241314 frs-core:Non-currentFinancialInstruments 9 2021-03-31 07241314 10 2020-04-01 2021-03-31 07241314 frs-core:CurrentFinancialInstruments 10 2021-03-31 07241314 frs-core:Non-currentFinancialInstruments 10 2021-03-31 07241314 11 2020-04-01 2021-03-31 07241314 frs-core:CurrentFinancialInstruments 11 2021-03-31 07241314 frs-core:Non-currentFinancialInstruments 11 2021-03-31 07241314 12 2020-04-01 2021-03-31 07241314 frs-core:CurrentFinancialInstruments 12 2021-03-31 07241314 frs-core:Non-currentFinancialInstruments 12 2021-03-31 07241314 13 2020-04-01 2021-03-31 07241314 frs-core:CurrentFinancialInstruments 13 2021-03-31 07241314 frs-core:Non-currentFinancialInstruments 13 2021-03-31 07241314 14 2020-04-01 2021-03-31 07241314 frs-core:CurrentFinancialInstruments 14 2021-03-31 07241314 frs-core:Non-currentFinancialInstruments 14 2021-03-31 07241314 15 2020-04-01 2021-03-31 07241314 frs-core:CurrentFinancialInstruments 15 2021-03-31 07241314 frs-core:Non-currentFinancialInstruments 15 2021-03-31 07241314 16 2020-04-01 2021-03-31 07241314 frs-core:CurrentFinancialInstruments 16 2021-03-31 07241314 frs-core:Non-currentFinancialInstruments 16 2021-03-31 07241314 17 2020-04-01 2021-03-31 07241314 frs-core:CurrentFinancialInstruments 17 2021-03-31 07241314 frs-core:Non-currentFinancialInstruments 17 2021-03-31 07241314 18 2020-04-01 2021-03-31 07241314 frs-core:CurrentFinancialInstruments 18 2021-03-31 07241314 frs-core:Non-currentFinancialInstruments 18 2021-03-31 07241314 19 2020-04-01 2021-03-31 07241314 frs-core:CurrentFinancialInstruments 19 2021-03-31 07241314 frs-core:Non-currentFinancialInstruments 19 2021-03-31 07241314 20 2020-04-01 2021-03-31 07241314 frs-core:CurrentFinancialInstruments 20 2021-03-31 07241314 frs-core:Non-currentFinancialInstruments 20 2021-03-31 07241314 dpl-frs:Item1 2020-04-01 2021-03-31 07241314 dpl-frs:Item1 2020-03-31 07241314 dpl-frs:Item1 2021-03-31 07241314 dpl-frs:CostSales dpl-frs:Item1 2020-04-01 2021-03-31 07241314 dpl-frs:CostSales dpl-frs:Item1 2020-03-31 07241314 dpl-frs:CostSales dpl-frs:Item1 2021-03-31 07241314 dpl-frs:DistributionCosts dpl-frs:Item1 2020-04-01 2021-03-31 07241314 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2020-04-01 2021-03-31 07241314 dpl-frs:Item2 2020-04-01 2021-03-31 07241314 dpl-frs:Item2 2020-03-31 07241314 dpl-frs:Item2 2021-03-31 07241314 dpl-frs:CostSales dpl-frs:Item2 2020-04-01 2021-03-31 07241314 dpl-frs:CostSales dpl-frs:Item2 2020-03-31 07241314 dpl-frs:CostSales dpl-frs:Item2 2021-03-31 07241314 dpl-frs:DistributionCosts dpl-frs:Item2 2020-04-01 2021-03-31 07241314 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2020-04-01 2021-03-31 07241314 dpl-frs:Item3 2020-04-01 2021-03-31 07241314 dpl-frs:Item3 2020-03-31 07241314 dpl-frs:Item3 2021-03-31 07241314 dpl-frs:CostSales dpl-frs:Item3 2020-04-01 2021-03-31 07241314 dpl-frs:CostSales dpl-frs:Item3 2020-03-31 07241314 dpl-frs:CostSales dpl-frs:Item3 2021-03-31 07241314 dpl-frs:DistributionCosts dpl-frs:Item3 2020-04-01 2021-03-31 07241314 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2020-04-01 2021-03-31 07241314 dpl-frs:Item4 2020-04-01 2021-03-31 07241314 dpl-frs:Item4 2020-03-31 07241314 dpl-frs:Item4 2021-03-31 07241314 dpl-frs:CostSales dpl-frs:Item4 2020-04-01 2021-03-31 07241314 dpl-frs:CostSales dpl-frs:Item4 2020-03-31 07241314 dpl-frs:CostSales dpl-frs:Item4 2021-03-31 07241314 dpl-frs:DistributionCosts dpl-frs:Item4 2020-04-01 2021-03-31 07241314 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2020-04-01 2021-03-31 07241314 dpl-frs:Item5 2020-04-01 2021-03-31 07241314 dpl-frs:Item5 2020-03-31 07241314 dpl-frs:Item5 2021-03-31 07241314 dpl-frs:CostSales dpl-frs:Item5 2020-04-01 2021-03-31 07241314 dpl-frs:CostSales dpl-frs:Item5 2020-03-31 07241314 dpl-frs:CostSales dpl-frs:Item5 2021-03-31 07241314 dpl-frs:DistributionCosts dpl-frs:Item5 2020-04-01 2021-03-31 07241314 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2020-04-01 2021-03-31 07241314 dpl-frs:Item6 2020-04-01 2021-03-31 07241314 dpl-frs:Item6 2020-03-31 07241314 dpl-frs:Item6 2021-03-31 07241314 dpl-frs:CostSales dpl-frs:Item6 2020-04-01 2021-03-31 07241314 dpl-frs:CostSales dpl-frs:Item6 2020-03-31 07241314 dpl-frs:CostSales dpl-frs:Item6 2021-03-31 07241314 dpl-frs:DistributionCosts dpl-frs:Item6 2020-04-01 2021-03-31 07241314 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2020-04-01 2021-03-31 07241314 dpl-frs:Item7 2020-04-01 2021-03-31 07241314 dpl-frs:Item7 2020-03-31 07241314 dpl-frs:Item7 2021-03-31 07241314 dpl-frs:CostSales dpl-frs:Item7 2020-04-01 2021-03-31 07241314 dpl-frs:CostSales dpl-frs:Item7 2020-03-31 07241314 dpl-frs:CostSales dpl-frs:Item7 2021-03-31 07241314 dpl-frs:DistributionCosts dpl-frs:Item7 2020-04-01 2021-03-31 07241314 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2020-04-01 2021-03-31 07241314 dpl-frs:Item8 2020-04-01 2021-03-31 07241314 dpl-frs:Item8 2020-03-31 07241314 dpl-frs:Item8 2021-03-31 07241314 dpl-frs:CostSales dpl-frs:Item8 2020-04-01 2021-03-31 07241314 dpl-frs:CostSales dpl-frs:Item8 2020-03-31 07241314 dpl-frs:CostSales dpl-frs:Item8 2021-03-31 07241314 dpl-frs:DistributionCosts dpl-frs:Item8 2020-04-01 2021-03-31 07241314 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2020-04-01 2021-03-31 07241314 dpl-frs:Item9 2020-04-01 2021-03-31 07241314 dpl-frs:Item9 2020-03-31 07241314 dpl-frs:Item9 2021-03-31 07241314 dpl-frs:CostSales dpl-frs:Item9 2020-04-01 2021-03-31 07241314 dpl-frs:CostSales dpl-frs:Item9 2020-03-31 07241314 dpl-frs:CostSales dpl-frs:Item9 2021-03-31 07241314 dpl-frs:DistributionCosts dpl-frs:Item9 2020-04-01 2021-03-31 07241314 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2020-04-01 2021-03-31 07241314 dpl-frs:Item10 2020-04-01 2021-03-31 07241314 dpl-frs:Item10 2020-03-31 07241314 dpl-frs:Item10 2021-03-31 07241314 dpl-frs:CostSales dpl-frs:Item10 2020-04-01 2021-03-31 07241314 dpl-frs:CostSales dpl-frs:Item10 2020-03-31 07241314 dpl-frs:CostSales dpl-frs:Item10 2021-03-31 07241314 dpl-frs:DistributionCosts dpl-frs:Item10 2020-04-01 2021-03-31 07241314 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2020-04-01 2021-03-31 07241314 dpl-frs:Item11 2020-04-01 2021-03-31 07241314 dpl-frs:Item11 2020-03-31 07241314 dpl-frs:Item11 2021-03-31 07241314 dpl-frs:CostSales dpl-frs:Item11 2020-04-01 2021-03-31 07241314 dpl-frs:CostSales dpl-frs:Item11 2020-03-31 07241314 dpl-frs:CostSales dpl-frs:Item11 2021-03-31 07241314 dpl-frs:DistributionCosts dpl-frs:Item11 2020-04-01 2021-03-31 07241314 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2020-04-01 2021-03-31 07241314 dpl-frs:Item12 2020-04-01 2021-03-31 07241314 dpl-frs:Item12 2020-03-31 07241314 dpl-frs:Item12 2021-03-31 07241314 dpl-frs:CostSales dpl-frs:Item12 2020-04-01 2021-03-31 07241314 dpl-frs:CostSales dpl-frs:Item12 2020-03-31 07241314 dpl-frs:CostSales dpl-frs:Item12 2021-03-31 07241314 dpl-frs:DistributionCosts dpl-frs:Item12 2020-04-01 2021-03-31 07241314 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2020-04-01 2021-03-31 07241314 1 2020-04-01 2021-03-31 07241314 frs-countries:EnglandWales 2020-04-01 2021-03-31
Registered number: 07241314
WILMAX LIMITED
Unaudited Financial Statements
For The Year Ended 31 March 2022
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 07241314
2022 2021
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 6,005 8,007
Tangible Assets 5 1,531 2,296
7,536 10,303
CURRENT ASSETS
Debtors 6 205,345 136,855
Cash at bank and in hand 150,085 385,377
355,430 522,232
Creditors: Amounts Falling Due Within One Year 7 (459,968 ) (631,360 )
NET CURRENT ASSETS (LIABILITIES) (104,538 ) (109,128 )
TOTAL ASSETS LESS CURRENT LIABILITIES (97,002 ) (98,825 )
NET LIABILITIES (97,002 ) (98,825 )
CAPITAL AND RESERVES
Called up share capital 8 80,000 80,000
Profit and Loss Account (177,002 ) (178,825 )
SHAREHOLDERS' FUNDS (97,002) (98,825)
Page 1
Page 2
For the year ending 31 March 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 Maksym Kyrylov
Director
30/10/2023
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
WILMAX LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 07241314 . The registered office is 49 Bromley Street, London, E1 0NB.
Page 3
Page 4
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.
The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.
2.2. Going Concern Disclosure
At the time of approving the financial statements, the business activities for the company continue as normal. The company meets its day to day working capital requirements through continued support of the creditors. The financial statements are prepared on the going concern basis as support from the creditors to provide financial support to the company in order that it can continue to trade and meet its liabilities as they fall due. This support will continue for a period of at least 12 months from the date of approval of these financial statements. The financial statements do not include any adjustments that would result from a withdrawl of the facility by the creditors.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
All the sales are sold outside the country which is outside the scope of VAT.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible asset include the development of website costs. Intangible asset is amortised @25% on a straight line basis.
2.5. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Computer Equipment Straight line basis over 4 years
2.6. Leases
Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease assets are consumed.
2.7. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating loss.
2.8. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
The Company has contributed £1,092 to the pension fund for the year 2022.
2.9. Government Grant
Due to the Covid -19 panademic and the closure of business under UK Government legislation, the company utlised the Government support scheme; the Coronavirus Job Retention Scheme (CJRS) whereby the Government contributed towards the wage costs of the company. The amounts received are reported under other operating income in the financial statements. The income is reported in the period that the relief relates to.
Page 4
Page 5
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 2 (2021: 2)
2 2
4. Intangible Assets
Development Costs
£
Cost
As at 1 April 2021 8,007
As at 31 March 2022 8,007
Amortisation
As at 1 April 2021 -
Provided during the period 2,002
As at 31 March 2022 2,002
Net Book Value
As at 31 March 2022 6,005
As at 1 April 2021 8,007
5. Tangible Assets
Computer Equipment
£
Cost
As at 1 April 2021 3,657
As at 31 March 2022 3,657
Depreciation
As at 1 April 2021 1,361
Provided during the period 765
As at 31 March 2022 2,126
Net Book Value
As at 31 March 2022 1,531
As at 1 April 2021 2,296
6. Debtors
2022 2021
£ £
Due within one year
Trade debtors 198,565 136,855
Other debtors 2,780 -
Director loan account 4,000 -
205,345 136,855
Page 5
Page 6
7. Creditors: Amounts Falling Due Within One Year
2022 2021
£ £
Trade creditors 457,324 626,597
Other taxes and social security 1,268 2,313
Net wages 1,376 2,450
459,968 631,360
8. Share Capital
2022 2021
£ £
Allotted, Called up and fully paid 80,000 80,000
9. Related Party Transactions
Included within administrative expenses is a marketing fee of £222,907 (2021:£332,463) charged by a related entity. The transaction was conducted under normal commercial terms.
Amount due to under trade creditors of £457,325 (2021: £626,597) are payable to Wilmax Limited, Hongkong, the related entity of the company, The transactions were conducted under normal commercial terms.
10. Taxation
The Company has tax losses of £170,937 (2021 : £175,528).
The deferred tax asset of £32,478 (2021 : £33,350) has not been recognised on the grounds that the recoverability of the asset is relatively uncertain based on the management expectations that it will take some time for the tax losses to be relieved.
Page 6