Acorah Software Products - Accounts Production 13.8.831 false true true 30 June 2022 1 July 2021 false 1 July 2022 30 June 2023 30 June 2023 09078831 Dr Naeem Aslam iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09078831 frs-bus:Original frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-06-30 09078831 frs-bus:Original frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-06-30 09078831 frs-bus:Original frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-06-30 09078831 frs-bus:Original frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-07-01 2023-06-30 09078831 frs-bus:Original frs-core:AllSubsidiaries 2022-07-01 2023-06-30 09078831 frs-bus:Original frs-core:KeyManagementPersonnel 2022-07-01 2023-06-30 09078831 frs-bus:Original frs-core:EntitiesControlledByKeyManagementPersonnel 2022-07-01 2023-06-30 09078831 frs-bus:Original frs-core:OtherRelatedParties 2022-07-01 2023-06-30 09078831 2022-06-30 09078831 2023-06-30 09078831 2022-07-01 2023-06-30 09078831 frs-bus:Original frs-core:CurrentFinancialInstruments 2023-06-30 09078831 frs-bus:Original frs-core:CurrentFinancialInstruments 2022-07-01 2023-06-30 09078831 frs-bus:Original frs-core:Non-currentFinancialInstruments 2023-06-30 09078831 frs-bus:Original frs-core:Non-currentFinancialInstruments 2022-07-01 2023-06-30 09078831 frs-bus:Original frs-core:CurrentFinancialInstruments 2022-07-01 2023-06-30 09078831 frs-bus:Original frs-core:CurrentFinancialInstruments 2023-06-30 09078831 frs-bus:Original frs-core:AfterOneYear 2022-07-01 2023-06-30 09078831 frs-bus:Original frs-core:BetweenOneFiveYears 2022-07-01 2023-06-30 09078831 frs-bus:Original frs-core:BetweenOneFiveYears 2023-06-30 09078831 frs-bus:Original frs-core:ComputerEquipment 2023-06-30 09078831 frs-bus:Original frs-core:ComputerEquipment 2022-07-01 2023-06-30 09078831 frs-bus:Original frs-core:ComputerEquipment 2022-06-30 09078831 frs-bus:Original frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-06-30 09078831 frs-bus:Original frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-07-01 2023-06-30 09078831 frs-bus:Original frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-06-30 09078831 frs-bus:Original frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-06-30 09078831 frs-bus:Original frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-07-01 2023-06-30 09078831 frs-bus:Original frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-06-30 09078831 frs-bus:Original frs-core:FurnitureFittings 2023-06-30 09078831 frs-bus:Original frs-core:FurnitureFittings 2022-07-01 2023-06-30 09078831 frs-bus:Original frs-core:FurnitureFittings 2022-06-30 09078831 frs-bus:Original frs-core:NetGoodwill 2023-06-30 09078831 frs-bus:Original frs-core:NetGoodwill 2022-07-01 2023-06-30 09078831 frs-bus:Original frs-core:NetGoodwill 2022-06-30 09078831 frs-bus:Original frs-core:InvestmentPropertyIncludedWithinPPE 2023-06-30 09078831 frs-bus:Original frs-core:InvestmentPropertyIncludedWithinPPE 2022-07-01 2023-06-30 09078831 frs-bus:Original frs-core:InvestmentPropertyIncludedWithinPPE 2022-06-30 09078831 frs-bus:Original frs-core:LandBuildings 2023-06-30 09078831 frs-bus:Original frs-core:LandBuildings 2022-07-01 2023-06-30 09078831 frs-bus:Original frs-core:LandBuildings 2022-06-30 09078831 frs-bus:Original frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-06-30 09078831 frs-bus:Original frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-07-01 2023-06-30 09078831 frs-bus:Original frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-06-30 09078831 frs-bus:Original frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-06-30 09078831 frs-bus:Original frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-07-01 2023-06-30 09078831 frs-bus:Original frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-06-30 09078831 frs-bus:Original frs-core:MoreThanFiveYears 2022-07-01 2023-06-30 09078831 frs-bus:Original frs-core:MoreThanFiveYears 2023-06-30 09078831 frs-bus:Original frs-core:MotorVehicles 2023-06-30 09078831 frs-bus:Original frs-core:MotorVehicles 2022-07-01 2023-06-30 09078831 frs-bus:Original frs-core:MotorVehicles 2022-06-30 09078831 frs-bus:Original frs-core:OtherResidualIntangibleAssets 2023-06-30 09078831 frs-bus:Original frs-core:OtherResidualIntangibleAssets 2022-07-01 2023-06-30 09078831 frs-bus:Original frs-core:OtherResidualIntangibleAssets 2022-06-30 09078831 frs-bus:Original frs-core:PlantMachinery 2023-06-30 09078831 frs-bus:Original frs-core:PlantMachinery 2022-07-01 2023-06-30 09078831 frs-bus:Original frs-core:PlantMachinery 2022-06-30 09078831 frs-bus:Original frs-core:Secured 2023-06-30 09078831 frs-bus:Original frs-core:Unsecured 2023-06-30 09078831 frs-bus:Original frs-core:WithinOneYear 2022-07-01 2023-06-30 09078831 frs-bus:Original frs-core:WithinOneYear 2023-06-30 09078831 frs-bus:Original frs-core:CapitalRedemptionReserve 2022-07-01 2023-06-30 09078831 frs-bus:Original frs-core:CapitalRedemptionReserve 2022-06-30 09078831 frs-bus:Original frs-core:CapitalRedemptionReserve 2023-06-30 09078831 frs-bus:Original frs-core:OtherReservesSubtotal 2022-07-01 2023-06-30 09078831 frs-bus:Original frs-core:OtherReservesSubtotal 2022-06-30 09078831 frs-bus:Original frs-core:OtherReservesSubtotal 2023-06-30 09078831 frs-bus:Original frs-core:RevaluationReserve 2022-07-01 2023-06-30 09078831 frs-bus:Original frs-core:RevaluationReserve 2022-06-30 09078831 frs-bus:Original frs-core:RevaluationReserve 2023-06-30 09078831 frs-bus:Original frs-core:SharePremium 2022-07-01 2023-06-30 09078831 frs-bus:Original frs-core:SharePremium 2022-06-30 09078831 frs-bus:Original frs-core:SharePremium 2023-06-30 09078831 frs-bus:Original frs-core:ShareCapital 2022-07-01 2023-06-30 09078831 frs-bus:Original frs-core:ShareCapital 2022-06-30 09078831 frs-bus:Original frs-core:ShareCapital 2023-06-30 09078831 frs-bus:Original frs-core:RetainedEarningsAccumulatedLosses 2022-07-01 2023-06-30 09078831 frs-bus:Original frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-06-30 09078831 frs-bus:Original frs-core:RetainedEarningsAccumulatedLosses 2023-06-30 09078831 frs-bus:Original frs-core:RetainedEarningsAccumulatedLosses 2022-06-30 09078831 frs-bus:Original frs-core:RetainedEarningsAccumulatedLosses 2023-06-30 09078831 frs-bus:Original frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-06-30 09078831 frs-bus:Original frs-countries:UnitedKingdom 2022-07-01 2023-06-30 09078831 frs-bus:Original frs-countries:Europe 2022-07-01 2023-06-30 09078831 frs-bus:Original frs-countries:NorthAmerica 2022-07-01 2023-06-30 09078831 frs-bus:Original frs-countries:SouthAmerica 2022-07-01 2023-06-30 09078831 frs-bus:Original frs-countries:Asia 2022-07-01 2023-06-30 09078831 frs-bus:Original frs-countries:RestWorldOutsideUK 2022-07-01 2023-06-30 09078831 frs-bus:Original frs-bus:HighestPaidDirector 2022-07-01 2023-06-30 09078831 frs-bus:Original frs-bus:PrivateLimitedCompanyLtd 2022-07-01 2023-06-30 09078831 frs-bus:Original frs-bus:CompanyLimitedByGuarantee 2022-07-01 2023-06-30 09078831 frs-bus:Original frs-bus:LimitedLiabilityPartnershipLLP 2022-07-01 2023-06-30 09078831 frs-bus:Original frs-bus:LimitedLiabilityPartnershipsSORP 2022-07-01 2023-06-30 09078831 frs-bus:Original frs-bus:FullAccounts 2022-07-01 2023-06-30 09078831 frs-bus:Original frs-bus:FilletedAccounts 2022-07-01 2023-06-30 09078831 frs-bus:Original frs-bus:AbridgedAccounts 2022-07-01 2023-06-30 09078831 frs-bus:Original frs-bus:FRS102 2022-07-01 2023-06-30 09078831 frs-bus:Original frs-bus:MediumEntities 2022-07-01 2023-06-30 09078831 frs-bus:Original frs-bus:SmallEntities 2022-07-01 2023-06-30 09078831 frs-bus:Original frs-bus:EntityHasNeverTraded 2022-07-01 2023-06-30 09078831 frs-bus:Original frs-bus:EntityNoLongerTradingButTradedInPast 2022-07-01 2023-06-30 09078831 frs-bus:Original frs-bus:Audited 2022-07-01 2023-06-30 09078831 frs-bus:Original frs-bus:AuditExempt-NoAccountantsReport 2022-07-01 2023-06-30 09078831 frs-bus:Original frs-bus:AuditExemptWithAccountantsReport 2022-07-01 2023-06-30 09078831 frs-bus:Original frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-07-01 2023-06-30 09078831 frs-bus:Original frs-bus:LargeCompaniesRegimeForAccounts 2022-07-01 2023-06-30 09078831 frs-bus:Original frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-07-01 2023-06-30 09078831 frs-bus:Original frs-bus:SmallCompaniesRegimeForAccounts 2022-07-01 2023-06-30 09078831 frs-bus:Original frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-07-01 2023-06-30 09078831 frs-bus:Original frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-07-01 2023-06-30 09078831 frs-bus:Original frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-07-01 2023-06-30 09078831 frs-bus:Original frs-bus:OrdinaryShareClass1 2022-07-01 2023-06-30 09078831 frs-bus:Original frs-bus:OrdinaryShareClass1 2022-06-30 09078831 frs-bus:Original frs-bus:OrdinaryShareClass1 2023-06-30 09078831 frs-bus:Original frs-bus:OrdinaryShareClass2 2022-07-01 2023-06-30 09078831 frs-bus:Original frs-bus:OrdinaryShareClass2 2022-06-30 09078831 frs-bus:Original frs-bus:OrdinaryShareClass2 2023-06-30 09078831 frs-bus:Original frs-bus:OrdinaryShareClass3 2022-07-01 2023-06-30 09078831 frs-bus:Original frs-bus:OrdinaryShareClass3 2022-06-30 09078831 frs-bus:Original frs-bus:OrdinaryShareClass3 2023-06-30 09078831 frs-bus:Original frs-bus:OrdinaryShareClass4 2022-07-01 2023-06-30 09078831 frs-bus:Original frs-bus:OrdinaryShareClass4 2022-06-30 09078831 frs-bus:Original frs-bus:OrdinaryShareClass4 2023-06-30 09078831 frs-bus:Original frs-bus:OrdinaryShareClass5 2022-07-01 2023-06-30 09078831 frs-bus:Original frs-bus:OrdinaryShareClass5 2022-06-30 09078831 frs-bus:Original frs-bus:OrdinaryShareClass5 2023-06-30 09078831 frs-bus:Original frs-bus:PreferenceShareClass1 2022-07-01 2023-06-30 09078831 frs-bus:Original frs-bus:PreferenceShareClass1 2022-06-30 09078831 frs-bus:Original frs-bus:PreferenceShareClass1 2023-06-30 09078831 frs-bus:Original frs-bus:PreferenceShareClass2 2022-07-01 2023-06-30 09078831 frs-bus:Original frs-bus:PreferenceShareClass2 2022-06-30 09078831 frs-bus:Original frs-bus:PreferenceShareClass2 2023-06-30 09078831 frs-bus:Original frs-bus:PreferenceShareClass3 2022-07-01 2023-06-30 09078831 frs-bus:Original frs-bus:PreferenceShareClass3 2022-06-30 09078831 frs-bus:Original frs-bus:PreferenceShareClass3 2023-06-30 09078831 frs-bus:Original frs-bus:PreferenceShareClass4 2022-07-01 2023-06-30 09078831 frs-bus:Original frs-bus:PreferenceShareClass4 2022-06-30 09078831 frs-bus:Original frs-bus:PreferenceShareClass4 2023-06-30 09078831 frs-bus:Original frs-bus:PreferenceShareClass5 2022-07-01 2023-06-30 09078831 frs-bus:Original frs-bus:PreferenceShareClass5 2022-06-30 09078831 frs-bus:Original frs-bus:PreferenceShareClass5 2023-06-30 09078831 frs-bus:Original 1 2022-07-01 2023-06-30 09078831 frs-bus:Original 1 2023-06-30 09078831 frs-bus:Original 1 2022-07-01 2023-06-30 09078831 frs-bus:Original frs-core:LeasedAssets 2022-07-01 2023-06-30 09078831 frs-bus:Original frs-core:OwnedAssets 2022-07-01 2023-06-30 09078831 frs-bus:Original frs-core:CurrencyRisk 2022-07-01 2023-06-30 09078831 frs-bus:Original frs-core:MarketRisk 2022-07-01 2023-06-30 09078831 frs-bus:Original frs-core:InterestRateRisk 2022-07-01 2023-06-30 09078831 frs-bus:Original frs-core:DeferredTaxation 2022-07-01 2023-06-30 09078831 frs-bus:Original frs-core:DeferredTaxation 2022-06-30 09078831 frs-bus:Original frs-core:DeferredTaxation 2023-06-30 09078831 frs-bus:Original frs-core:OtherProvisionsContingentLiabilities 2022-07-01 2023-06-30 09078831 frs-bus:Original frs-core:OtherProvisionsContingentLiabilities 2022-06-30 09078831 frs-bus:Original frs-core:OtherProvisionsContingentLiabilities 2023-06-30 09078831 frs-bus:Original frs-core:ProvisionsDeferredTax 2023-06-30 09078831 frs-bus:Original frs-core:OtherDeferredTax 2023-06-30 09078831 frs-bus:Original frs-core:AcceleratedTaxDepreciationDeferredTax 2023-06-30 09078831 frs-bus:Original frs-core:TaxLossesCarry-forwardsDeferredTax 2023-06-30 09078831 frs-bus:Original frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-06-30 09078831 frs-bus:Original frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-07-01 2023-06-30 09078831 frs-bus:Original frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-06-30 09078831 frs-bus:Original frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-06-30 09078831 frs-bus:Original frs-core:Provisions 2022-07-01 2023-06-30 09078831 frs-bus:Original frs-core:Provisions 2022-06-30 09078831 frs-bus:Original frs-core:Provisions 2023-06-30 09078831 frs-bus:Original frs-core:Provisions 2022-07-01 2023-06-30 09078831 frs-bus:Original frs-core:Provisions 2022-06-30 09078831 frs-bus:Original frs-core:Provisions 2023-06-30 09078831 frs-bus:Original frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-06-30 09078831 frs-bus:Original frs-core:RevaluationInvestmentPropertyDeferredTax 2023-06-30 09078831 frs-bus:Original frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-06-30 09078831 frs-bus:Original frs-core:OtherPost-employmentBenefitsDeferredTax 2023-06-30 09078831 frs-bus:Original frs-core:Share-basedPaymentsDeferredTax 2023-06-30 09078831 frs-bus:Original frs-core:TaxCreditsDeferredTax 2023-06-30 09078831 frs-bus:Original frs-core:CostValuation 2022-06-30 09078831 frs-bus:Original frs-core:AdditionsToInvestments 2023-06-30 09078831 frs-bus:Original frs-core:DisposalsRepaymentsInvestments 2023-06-30 09078831 frs-bus:Original frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-06-30 09078831 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-06-30 09078831 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-06-30 09078831 frs-bus:Original frs-core:OtherIncreaseDecreaseInInvestments 2023-06-30 09078831 frs-bus:Original frs-core:CostValuation 2023-06-30 09078831 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments 2022-06-30 09078831 frs-bus:Original frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-06-30 09078831 frs-bus:Original frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-06-30 09078831 frs-bus:Original frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-06-30 09078831 frs-bus:Original frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-06-30 09078831 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-06-30 09078831 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-06-30 09078831 frs-bus:Original frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-06-30 09078831 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments 2023-06-30 09078831 frs-bus:Original frs-core:ListedExchangeTraded 2023-06-30 09078831 frs-bus:Original frs-core:ListedExchangeTraded 2022-06-30 09078831 frs-bus:Original frs-core:CostValuation frs-core:ListedExchangeTraded 2022-06-30 09078831 frs-bus:Original frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-06-30 09078831 frs-bus:Original frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-06-30 09078831 frs-bus:Original frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-06-30 09078831 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-06-30 09078831 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-06-30 09078831 frs-bus:Original frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-06-30 09078831 frs-bus:Original frs-core:CostValuation frs-core:ListedExchangeTraded 2023-06-30 09078831 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 09078831 frs-bus:Original frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 09078831 frs-bus:Original frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 09078831 frs-bus:Original frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 09078831 frs-bus:Original frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 09078831 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-06-30 09078831 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 09078831 frs-bus:Original frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 09078831 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 09078831 frs-bus:Original frs-core:UnlistedNon-exchangeTraded 2023-06-30 09078831 frs-bus:Original frs-core:UnlistedNon-exchangeTraded 2022-06-30 09078831 frs-bus:Original frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-06-30 09078831 frs-bus:Original frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 09078831 frs-bus:Original frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 09078831 frs-bus:Original frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 09078831 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 09078831 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 09078831 frs-bus:Original frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 09078831 frs-bus:Original frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-06-30 09078831 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 09078831 frs-bus:Original frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 09078831 frs-bus:Original frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 09078831 frs-bus:Original frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 09078831 frs-bus:Original frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 09078831 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-06-30 09078831 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 09078831 frs-bus:Original frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 09078831 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 09078831 frs-bus:Original dpl-frs:CostSales 2022-07-01 2023-06-30 09078831 frs-bus:Original dpl-frs:CostSales 2022-06-30 09078831 frs-bus:Original dpl-frs:CostSales 2023-06-30 09078831 frs-bus:Original dpl-frs:DistributionCosts 2022-07-01 2023-06-30 09078831 frs-bus:Original dpl-frs:AdministrativeExpenses 2022-07-01 2023-06-30 09078831 frs-bus:Original frs-bus:Director1 2022-07-01 2023-06-30 09078831 frs-bus:Original frs-bus:Director1 2022-06-30 09078831 frs-bus:Original frs-bus:Director1 2023-06-30 09078831 frs-bus:Original frs-bus:Director2 2022-07-01 2023-06-30 09078831 frs-bus:Original frs-bus:Director2 2022-06-30 09078831 frs-bus:Original frs-bus:Director2 2023-06-30 09078831 frs-bus:Original 1 2022-07-01 2023-06-30 09078831 frs-bus:Original frs-core:CurrentFinancialInstruments 1 2023-06-30 09078831 frs-bus:Original frs-core:Non-currentFinancialInstruments 1 2023-06-30 09078831 frs-bus:Original 2 2022-07-01 2023-06-30 09078831 frs-bus:Original frs-core:CurrentFinancialInstruments 2 2023-06-30 09078831 frs-bus:Original frs-core:Non-currentFinancialInstruments 2 2023-06-30 09078831 frs-bus:Original 3 2022-07-01 2023-06-30 09078831 frs-bus:Original frs-core:CurrentFinancialInstruments 3 2023-06-30 09078831 frs-bus:Original frs-core:Non-currentFinancialInstruments 3 2023-06-30 09078831 frs-bus:Original 4 2022-07-01 2023-06-30 09078831 frs-bus:Original frs-core:CurrentFinancialInstruments 4 2023-06-30 09078831 frs-bus:Original frs-core:Non-currentFinancialInstruments 4 2023-06-30 09078831 frs-bus:Original 5 2022-07-01 2023-06-30 09078831 frs-bus:Original frs-core:CurrentFinancialInstruments 5 2023-06-30 09078831 frs-bus:Original frs-core:Non-currentFinancialInstruments 5 2023-06-30 09078831 frs-bus:Original 6 2022-07-01 2023-06-30 09078831 frs-bus:Original frs-core:CurrentFinancialInstruments 6 2023-06-30 09078831 frs-bus:Original frs-core:Non-currentFinancialInstruments 6 2023-06-30 09078831 frs-bus:Original 7 2022-07-01 2023-06-30 09078831 frs-bus:Original frs-core:CurrentFinancialInstruments 7 2023-06-30 09078831 frs-bus:Original frs-core:Non-currentFinancialInstruments 7 2023-06-30 09078831 frs-bus:Original 8 2022-07-01 2023-06-30 09078831 frs-bus:Original frs-core:CurrentFinancialInstruments 8 2023-06-30 09078831 frs-bus:Original frs-core:Non-currentFinancialInstruments 8 2023-06-30 09078831 frs-bus:Original 9 2022-07-01 2023-06-30 09078831 frs-bus:Original frs-core:CurrentFinancialInstruments 9 2023-06-30 09078831 frs-bus:Original frs-core:Non-currentFinancialInstruments 9 2023-06-30 09078831 frs-bus:Original 10 2022-07-01 2023-06-30 09078831 frs-bus:Original frs-core:CurrentFinancialInstruments 10 2023-06-30 09078831 frs-bus:Original frs-core:Non-currentFinancialInstruments 10 2023-06-30 09078831 frs-bus:Original 11 2022-07-01 2023-06-30 09078831 frs-bus:Original frs-core:CurrentFinancialInstruments 11 2023-06-30 09078831 frs-bus:Original frs-core:Non-currentFinancialInstruments 11 2023-06-30 09078831 frs-bus:Original 12 2022-07-01 2023-06-30 09078831 frs-bus:Original frs-core:CurrentFinancialInstruments 12 2023-06-30 09078831 frs-bus:Original frs-core:Non-currentFinancialInstruments 12 2023-06-30 09078831 frs-bus:Original 13 2022-07-01 2023-06-30 09078831 frs-bus:Original frs-core:CurrentFinancialInstruments 13 2023-06-30 09078831 frs-bus:Original frs-core:Non-currentFinancialInstruments 13 2023-06-30 09078831 frs-bus:Original 14 2022-07-01 2023-06-30 09078831 frs-bus:Original frs-core:CurrentFinancialInstruments 14 2023-06-30 09078831 frs-bus:Original frs-core:Non-currentFinancialInstruments 14 2023-06-30 09078831 frs-bus:Original 15 2022-07-01 2023-06-30 09078831 frs-bus:Original frs-core:CurrentFinancialInstruments 15 2023-06-30 09078831 frs-bus:Original frs-core:Non-currentFinancialInstruments 15 2023-06-30 09078831 frs-bus:Original 16 2022-07-01 2023-06-30 09078831 frs-bus:Original frs-core:CurrentFinancialInstruments 16 2023-06-30 09078831 frs-bus:Original frs-core:Non-currentFinancialInstruments 16 2023-06-30 09078831 frs-bus:Original 17 2022-07-01 2023-06-30 09078831 frs-bus:Original frs-core:CurrentFinancialInstruments 17 2023-06-30 09078831 frs-bus:Original frs-core:Non-currentFinancialInstruments 17 2023-06-30 09078831 frs-bus:Original 18 2022-07-01 2023-06-30 09078831 frs-bus:Original frs-core:CurrentFinancialInstruments 18 2023-06-30 09078831 frs-bus:Original frs-core:Non-currentFinancialInstruments 18 2023-06-30 09078831 frs-bus:Original 19 2022-07-01 2023-06-30 09078831 frs-bus:Original frs-core:CurrentFinancialInstruments 19 2023-06-30 09078831 frs-bus:Original frs-core:Non-currentFinancialInstruments 19 2023-06-30 09078831 frs-bus:Original 20 2022-07-01 2023-06-30 09078831 frs-bus:Original frs-core:CurrentFinancialInstruments 20 2023-06-30 09078831 frs-bus:Original frs-core:Non-currentFinancialInstruments 20 2023-06-30 09078831 frs-bus:Original dpl-frs:Item1 2022-07-01 2023-06-30 09078831 frs-bus:Original dpl-frs:Item1 2022-06-30 09078831 frs-bus:Original dpl-frs:Item1 2023-06-30 09078831 frs-bus:Original dpl-frs:CostSales dpl-frs:Item1 2022-07-01 2023-06-30 09078831 frs-bus:Original dpl-frs:CostSales dpl-frs:Item1 2022-06-30 09078831 frs-bus:Original dpl-frs:CostSales dpl-frs:Item1 2023-06-30 09078831 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item1 2022-07-01 2023-06-30 09078831 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-07-01 2023-06-30 09078831 frs-bus:Original dpl-frs:Item2 2022-07-01 2023-06-30 09078831 frs-bus:Original dpl-frs:Item2 2022-06-30 09078831 frs-bus:Original dpl-frs:Item2 2023-06-30 09078831 frs-bus:Original dpl-frs:CostSales dpl-frs:Item2 2022-07-01 2023-06-30 09078831 frs-bus:Original dpl-frs:CostSales dpl-frs:Item2 2022-06-30 09078831 frs-bus:Original dpl-frs:CostSales dpl-frs:Item2 2023-06-30 09078831 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item2 2022-07-01 2023-06-30 09078831 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-07-01 2023-06-30 09078831 frs-bus:Original dpl-frs:Item3 2022-07-01 2023-06-30 09078831 frs-bus:Original dpl-frs:Item3 2022-06-30 09078831 frs-bus:Original dpl-frs:Item3 2023-06-30 09078831 frs-bus:Original dpl-frs:CostSales dpl-frs:Item3 2022-07-01 2023-06-30 09078831 frs-bus:Original dpl-frs:CostSales dpl-frs:Item3 2022-06-30 09078831 frs-bus:Original dpl-frs:CostSales dpl-frs:Item3 2023-06-30 09078831 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item3 2022-07-01 2023-06-30 09078831 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-07-01 2023-06-30 09078831 frs-bus:Original dpl-frs:Item4 2022-07-01 2023-06-30 09078831 frs-bus:Original dpl-frs:Item4 2022-06-30 09078831 frs-bus:Original dpl-frs:Item4 2023-06-30 09078831 frs-bus:Original dpl-frs:CostSales dpl-frs:Item4 2022-07-01 2023-06-30 09078831 frs-bus:Original dpl-frs:CostSales dpl-frs:Item4 2022-06-30 09078831 frs-bus:Original dpl-frs:CostSales dpl-frs:Item4 2023-06-30 09078831 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item4 2022-07-01 2023-06-30 09078831 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-07-01 2023-06-30 09078831 frs-bus:Original dpl-frs:Item5 2022-07-01 2023-06-30 09078831 frs-bus:Original dpl-frs:Item5 2022-06-30 09078831 frs-bus:Original dpl-frs:Item5 2023-06-30 09078831 frs-bus:Original dpl-frs:CostSales dpl-frs:Item5 2022-07-01 2023-06-30 09078831 frs-bus:Original dpl-frs:CostSales dpl-frs:Item5 2022-06-30 09078831 frs-bus:Original dpl-frs:CostSales dpl-frs:Item5 2023-06-30 09078831 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item5 2022-07-01 2023-06-30 09078831 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-07-01 2023-06-30 09078831 frs-bus:Original dpl-frs:Item6 2022-07-01 2023-06-30 09078831 frs-bus:Original dpl-frs:Item6 2022-06-30 09078831 frs-bus:Original dpl-frs:Item6 2023-06-30 09078831 frs-bus:Original dpl-frs:CostSales dpl-frs:Item6 2022-07-01 2023-06-30 09078831 frs-bus:Original dpl-frs:CostSales dpl-frs:Item6 2022-06-30 09078831 frs-bus:Original dpl-frs:CostSales dpl-frs:Item6 2023-06-30 09078831 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item6 2022-07-01 2023-06-30 09078831 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-07-01 2023-06-30 09078831 frs-bus:Original dpl-frs:Item7 2022-07-01 2023-06-30 09078831 frs-bus:Original dpl-frs:Item7 2022-06-30 09078831 frs-bus:Original dpl-frs:Item7 2023-06-30 09078831 frs-bus:Original dpl-frs:CostSales dpl-frs:Item7 2022-07-01 2023-06-30 09078831 frs-bus:Original dpl-frs:CostSales dpl-frs:Item7 2022-06-30 09078831 frs-bus:Original dpl-frs:CostSales dpl-frs:Item7 2023-06-30 09078831 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item7 2022-07-01 2023-06-30 09078831 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-07-01 2023-06-30 09078831 frs-bus:Original dpl-frs:Item8 2022-07-01 2023-06-30 09078831 frs-bus:Original dpl-frs:Item8 2022-06-30 09078831 frs-bus:Original dpl-frs:Item8 2023-06-30 09078831 frs-bus:Original dpl-frs:CostSales dpl-frs:Item8 2022-07-01 2023-06-30 09078831 frs-bus:Original dpl-frs:CostSales dpl-frs:Item8 2022-06-30 09078831 frs-bus:Original dpl-frs:CostSales dpl-frs:Item8 2023-06-30 09078831 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item8 2022-07-01 2023-06-30 09078831 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-07-01 2023-06-30 09078831 frs-bus:Original dpl-frs:Item9 2022-07-01 2023-06-30 09078831 frs-bus:Original dpl-frs:Item9 2022-06-30 09078831 frs-bus:Original dpl-frs:Item9 2023-06-30 09078831 frs-bus:Original dpl-frs:CostSales dpl-frs:Item9 2022-07-01 2023-06-30 09078831 frs-bus:Original dpl-frs:CostSales dpl-frs:Item9 2022-06-30 09078831 frs-bus:Original dpl-frs:CostSales dpl-frs:Item9 2023-06-30 09078831 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item9 2022-07-01 2023-06-30 09078831 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-07-01 2023-06-30 09078831 frs-bus:Original dpl-frs:Item10 2022-07-01 2023-06-30 09078831 frs-bus:Original dpl-frs:Item10 2022-06-30 09078831 frs-bus:Original dpl-frs:Item10 2023-06-30 09078831 frs-bus:Original dpl-frs:CostSales dpl-frs:Item10 2022-07-01 2023-06-30 09078831 frs-bus:Original dpl-frs:CostSales dpl-frs:Item10 2022-06-30 09078831 frs-bus:Original dpl-frs:CostSales dpl-frs:Item10 2023-06-30 09078831 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item10 2022-07-01 2023-06-30 09078831 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-07-01 2023-06-30 09078831 frs-bus:Original dpl-frs:Item11 2022-07-01 2023-06-30 09078831 frs-bus:Original dpl-frs:Item11 2022-06-30 09078831 frs-bus:Original dpl-frs:Item11 2023-06-30 09078831 frs-bus:Original dpl-frs:CostSales dpl-frs:Item11 2022-07-01 2023-06-30 09078831 frs-bus:Original dpl-frs:CostSales dpl-frs:Item11 2022-06-30 09078831 frs-bus:Original dpl-frs:CostSales dpl-frs:Item11 2023-06-30 09078831 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item11 2022-07-01 2023-06-30 09078831 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-07-01 2023-06-30 09078831 frs-bus:Original dpl-frs:Item12 2022-07-01 2023-06-30 09078831 frs-bus:Original dpl-frs:Item12 2022-06-30 09078831 frs-bus:Original dpl-frs:Item12 2023-06-30 09078831 frs-bus:Original dpl-frs:CostSales dpl-frs:Item12 2022-07-01 2023-06-30 09078831 frs-bus:Original dpl-frs:CostSales dpl-frs:Item12 2022-06-30 09078831 frs-bus:Original dpl-frs:CostSales dpl-frs:Item12 2023-06-30 09078831 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item12 2022-07-01 2023-06-30 09078831 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-07-01 2023-06-30 09078831 frs-bus:Original 1 2022-07-01 2023-06-30 09078831 frs-bus:Original frs-countries:EnglandWales 2022-07-01 2023-06-30 09078831 frs-bus:Original frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-06-30 09078831 frs-bus:Original frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-06-30 09078831 frs-bus:Original frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-06-30 09078831 frs-bus:Original frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-07-01 2022-06-30 09078831 frs-bus:Original frs-core:AllSubsidiaries 2021-07-01 2022-06-30 09078831 frs-bus:Original frs-core:KeyManagementPersonnel 2021-07-01 2022-06-30 09078831 frs-bus:Original frs-core:EntitiesControlledByKeyManagementPersonnel 2021-07-01 2022-06-30 09078831 frs-bus:Original frs-core:OtherRelatedParties 2021-07-01 2022-06-30 09078831 2021-06-30 09078831 2022-06-30 09078831 2021-07-01 2022-06-30 09078831 frs-bus:Original frs-core:CurrentFinancialInstruments 2022-06-30 09078831 frs-bus:Original frs-core:CurrentFinancialInstruments 2021-07-01 2022-06-30 09078831 frs-bus:Original frs-core:Non-currentFinancialInstruments 2022-06-30 09078831 frs-bus:Original frs-core:Non-currentFinancialInstruments 2021-07-01 2022-06-30 09078831 frs-bus:Original frs-core:CurrentFinancialInstruments 2021-07-01 2022-06-30 09078831 frs-bus:Original frs-core:CurrentFinancialInstruments 2022-06-30 09078831 frs-bus:Original frs-core:AfterOneYear 2021-07-01 2022-06-30 09078831 frs-bus:Original frs-core:BetweenOneFiveYears 2021-07-01 2022-06-30 09078831 frs-bus:Original frs-core:BetweenOneFiveYears 2022-06-30 09078831 frs-bus:Original frs-core:ComputerEquipment 2022-06-30 09078831 frs-bus:Original frs-core:ComputerEquipment 2021-07-01 2022-06-30 09078831 frs-bus:Original frs-core:ComputerEquipment 2021-06-30 09078831 frs-bus:Original frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-06-30 09078831 frs-bus:Original frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-07-01 2022-06-30 09078831 frs-bus:Original frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-06-30 09078831 frs-bus:Original frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-06-30 09078831 frs-bus:Original frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-07-01 2022-06-30 09078831 frs-bus:Original frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-06-30 09078831 frs-bus:Original frs-core:FurnitureFittings 2022-06-30 09078831 frs-bus:Original frs-core:FurnitureFittings 2021-07-01 2022-06-30 09078831 frs-bus:Original frs-core:FurnitureFittings 2021-06-30 09078831 frs-bus:Original frs-core:NetGoodwill 2022-06-30 09078831 frs-bus:Original frs-core:NetGoodwill 2021-07-01 2022-06-30 09078831 frs-bus:Original frs-core:NetGoodwill 2021-06-30 09078831 frs-bus:Original frs-core:InvestmentPropertyIncludedWithinPPE 2022-06-30 09078831 frs-bus:Original frs-core:InvestmentPropertyIncludedWithinPPE 2021-07-01 2022-06-30 09078831 frs-bus:Original frs-core:InvestmentPropertyIncludedWithinPPE 2021-06-30 09078831 frs-bus:Original frs-core:LandBuildings 2022-06-30 09078831 frs-bus:Original frs-core:LandBuildings 2021-07-01 2022-06-30 09078831 frs-bus:Original frs-core:LandBuildings 2021-06-30 09078831 frs-bus:Original frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-06-30 09078831 frs-bus:Original frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-07-01 2022-06-30 09078831 frs-bus:Original frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-06-30 09078831 frs-bus:Original frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-06-30 09078831 frs-bus:Original frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-07-01 2022-06-30 09078831 frs-bus:Original frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-06-30 09078831 frs-bus:Original frs-core:MoreThanFiveYears 2021-07-01 2022-06-30 09078831 frs-bus:Original frs-core:MoreThanFiveYears 2022-06-30 09078831 frs-bus:Original frs-core:MotorVehicles 2022-06-30 09078831 frs-bus:Original frs-core:MotorVehicles 2021-07-01 2022-06-30 09078831 frs-bus:Original frs-core:MotorVehicles 2021-06-30 09078831 frs-bus:Original frs-core:OtherResidualIntangibleAssets 2022-06-30 09078831 frs-bus:Original frs-core:OtherResidualIntangibleAssets 2021-07-01 2022-06-30 09078831 frs-bus:Original frs-core:OtherResidualIntangibleAssets 2021-06-30 09078831 frs-bus:Original frs-core:PlantMachinery 2022-06-30 09078831 frs-bus:Original frs-core:PlantMachinery 2021-07-01 2022-06-30 09078831 frs-bus:Original frs-core:PlantMachinery 2021-06-30 09078831 frs-bus:Original frs-core:Secured 2022-06-30 09078831 frs-bus:Original frs-core:Unsecured 2022-06-30 09078831 frs-bus:Original frs-core:WithinOneYear 2021-07-01 2022-06-30 09078831 frs-bus:Original frs-core:WithinOneYear 2022-06-30 09078831 frs-bus:Original frs-core:CapitalRedemptionReserve 2021-07-01 2022-06-30 09078831 frs-bus:Original frs-core:CapitalRedemptionReserve 2021-06-30 09078831 frs-bus:Original frs-core:CapitalRedemptionReserve 2022-06-30 09078831 frs-bus:Original frs-core:OtherReservesSubtotal 2021-07-01 2022-06-30 09078831 frs-bus:Original frs-core:OtherReservesSubtotal 2021-06-30 09078831 frs-bus:Original frs-core:OtherReservesSubtotal 2022-06-30 09078831 frs-bus:Original frs-core:RevaluationReserve 2021-07-01 2022-06-30 09078831 frs-bus:Original frs-core:RevaluationReserve 2021-06-30 09078831 frs-bus:Original frs-core:RevaluationReserve 2022-06-30 09078831 frs-bus:Original frs-core:SharePremium 2021-07-01 2022-06-30 09078831 frs-bus:Original frs-core:SharePremium 2021-06-30 09078831 frs-bus:Original frs-core:SharePremium 2022-06-30 09078831 frs-bus:Original frs-core:ShareCapital 2021-07-01 2022-06-30 09078831 frs-bus:Original frs-core:ShareCapital 2021-06-30 09078831 frs-bus:Original frs-core:ShareCapital 2022-06-30 09078831 frs-bus:Original frs-core:RetainedEarningsAccumulatedLosses 2021-07-01 2022-06-30 09078831 frs-bus:Original frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-06-30 09078831 frs-bus:Original frs-core:RetainedEarningsAccumulatedLosses 2022-06-30 09078831 frs-bus:Original frs-core:RetainedEarningsAccumulatedLosses 2021-06-30 09078831 frs-bus:Original frs-core:RetainedEarningsAccumulatedLosses 2022-06-30 09078831 frs-bus:Original frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-06-30 09078831 frs-bus:Original frs-countries:UnitedKingdom 2021-07-01 2022-06-30 09078831 frs-bus:Original frs-countries:Europe 2021-07-01 2022-06-30 09078831 frs-bus:Original frs-countries:NorthAmerica 2021-07-01 2022-06-30 09078831 frs-bus:Original frs-countries:SouthAmerica 2021-07-01 2022-06-30 09078831 frs-bus:Original frs-countries:Asia 2021-07-01 2022-06-30 09078831 frs-bus:Original frs-countries:RestWorldOutsideUK 2021-07-01 2022-06-30 09078831 frs-bus:Original frs-bus:HighestPaidDirector 2021-07-01 2022-06-30 09078831 frs-bus:Original frs-bus:PrivateLimitedCompanyLtd 2021-07-01 2022-06-30 09078831 frs-bus:Original frs-bus:CompanyLimitedByGuarantee 2021-07-01 2022-06-30 09078831 frs-bus:Original frs-bus:LimitedLiabilityPartnershipLLP 2021-07-01 2022-06-30 09078831 frs-bus:Original frs-bus:LimitedLiabilityPartnershipsSORP 2021-07-01 2022-06-30 09078831 frs-bus:Original frs-bus:FullAccounts 2021-07-01 2022-06-30 09078831 frs-bus:Original frs-bus:FilletedAccounts 2021-07-01 2022-06-30 09078831 frs-bus:Original frs-bus:AbridgedAccounts 2021-07-01 2022-06-30 09078831 frs-bus:Original frs-bus:FRS102 2021-07-01 2022-06-30 09078831 frs-bus:Original frs-bus:MediumEntities 2021-07-01 2022-06-30 09078831 frs-bus:Original frs-bus:SmallEntities 2021-07-01 2022-06-30 09078831 frs-bus:Original frs-bus:EntityHasNeverTraded 2021-07-01 2022-06-30 09078831 frs-bus:Original frs-bus:EntityNoLongerTradingButTradedInPast 2021-07-01 2022-06-30 09078831 frs-bus:Original frs-bus:Audited 2021-07-01 2022-06-30 09078831 frs-bus:Original frs-bus:AuditExempt-NoAccountantsReport 2021-07-01 2022-06-30 09078831 frs-bus:Original frs-bus:AuditExemptWithAccountantsReport 2021-07-01 2022-06-30 09078831 frs-bus:Original frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-07-01 2022-06-30 09078831 frs-bus:Original frs-bus:LargeCompaniesRegimeForAccounts 2021-07-01 2022-06-30 09078831 frs-bus:Original frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-07-01 2022-06-30 09078831 frs-bus:Original frs-bus:SmallCompaniesRegimeForAccounts 2021-07-01 2022-06-30 09078831 frs-bus:Original frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-07-01 2022-06-30 09078831 frs-bus:Original frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-07-01 2022-06-30 09078831 frs-bus:Original frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-07-01 2022-06-30 09078831 frs-bus:Original frs-bus:OrdinaryShareClass1 2021-07-01 2022-06-30 09078831 frs-bus:Original frs-bus:OrdinaryShareClass1 2021-06-30 09078831 frs-bus:Original frs-bus:OrdinaryShareClass1 2022-06-30 09078831 frs-bus:Original frs-bus:OrdinaryShareClass2 2021-07-01 2022-06-30 09078831 frs-bus:Original frs-bus:OrdinaryShareClass2 2021-06-30 09078831 frs-bus:Original frs-bus:OrdinaryShareClass2 2022-06-30 09078831 frs-bus:Original frs-bus:OrdinaryShareClass3 2021-07-01 2022-06-30 09078831 frs-bus:Original frs-bus:OrdinaryShareClass3 2021-06-30 09078831 frs-bus:Original frs-bus:OrdinaryShareClass3 2022-06-30 09078831 frs-bus:Original frs-bus:OrdinaryShareClass4 2021-07-01 2022-06-30 09078831 frs-bus:Original frs-bus:OrdinaryShareClass4 2021-06-30 09078831 frs-bus:Original frs-bus:OrdinaryShareClass4 2022-06-30 09078831 frs-bus:Original frs-bus:OrdinaryShareClass5 2021-07-01 2022-06-30 09078831 frs-bus:Original frs-bus:OrdinaryShareClass5 2021-06-30 09078831 frs-bus:Original frs-bus:OrdinaryShareClass5 2022-06-30 09078831 frs-bus:Original frs-bus:PreferenceShareClass1 2021-07-01 2022-06-30 09078831 frs-bus:Original frs-bus:PreferenceShareClass1 2021-06-30 09078831 frs-bus:Original frs-bus:PreferenceShareClass1 2022-06-30 09078831 frs-bus:Original frs-bus:PreferenceShareClass2 2021-07-01 2022-06-30 09078831 frs-bus:Original frs-bus:PreferenceShareClass2 2021-06-30 09078831 frs-bus:Original frs-bus:PreferenceShareClass2 2022-06-30 09078831 frs-bus:Original frs-bus:PreferenceShareClass3 2021-07-01 2022-06-30 09078831 frs-bus:Original frs-bus:PreferenceShareClass3 2021-06-30 09078831 frs-bus:Original frs-bus:PreferenceShareClass3 2022-06-30 09078831 frs-bus:Original frs-bus:PreferenceShareClass4 2021-07-01 2022-06-30 09078831 frs-bus:Original frs-bus:PreferenceShareClass4 2021-06-30 09078831 frs-bus:Original frs-bus:PreferenceShareClass4 2022-06-30 09078831 frs-bus:Original frs-bus:PreferenceShareClass5 2021-07-01 2022-06-30 09078831 frs-bus:Original frs-bus:PreferenceShareClass5 2021-06-30 09078831 frs-bus:Original frs-bus:PreferenceShareClass5 2022-06-30 09078831 frs-bus:Original 1 2021-07-01 2022-06-30 09078831 frs-bus:Original 1 2022-06-30 09078831 frs-bus:Original 1 2021-07-01 2022-06-30 09078831 frs-bus:Original frs-core:LeasedAssets 2021-07-01 2022-06-30 09078831 frs-bus:Original frs-core:OwnedAssets 2021-07-01 2022-06-30 09078831 frs-bus:Original frs-core:CurrencyRisk 2021-07-01 2022-06-30 09078831 frs-bus:Original frs-core:MarketRisk 2021-07-01 2022-06-30 09078831 frs-bus:Original frs-core:InterestRateRisk 2021-07-01 2022-06-30 09078831 frs-bus:Original frs-core:DeferredTaxation 2021-07-01 2022-06-30 09078831 frs-bus:Original frs-core:DeferredTaxation 2021-06-30 09078831 frs-bus:Original frs-core:DeferredTaxation 2022-06-30 09078831 frs-bus:Original frs-core:OtherProvisionsContingentLiabilities 2021-07-01 2022-06-30 09078831 frs-bus:Original frs-core:OtherProvisionsContingentLiabilities 2021-06-30 09078831 frs-bus:Original frs-core:OtherProvisionsContingentLiabilities 2022-06-30 09078831 frs-bus:Original frs-core:ProvisionsDeferredTax 2022-06-30 09078831 frs-bus:Original frs-core:OtherDeferredTax 2022-06-30 09078831 frs-bus:Original frs-core:AcceleratedTaxDepreciationDeferredTax 2022-06-30 09078831 frs-bus:Original frs-core:TaxLossesCarry-forwardsDeferredTax 2022-06-30 09078831 frs-bus:Original frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-06-30 09078831 frs-bus:Original frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-07-01 2022-06-30 09078831 frs-bus:Original frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-06-30 09078831 frs-bus:Original frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-06-30 09078831 frs-bus:Original frs-core:Provisions 2021-07-01 2022-06-30 09078831 frs-bus:Original frs-core:Provisions 2021-06-30 09078831 frs-bus:Original frs-core:Provisions 2022-06-30 09078831 frs-bus:Original frs-core:Provisions 2021-07-01 2022-06-30 09078831 frs-bus:Original frs-core:Provisions 2021-06-30 09078831 frs-bus:Original frs-core:Provisions 2022-06-30 09078831 frs-bus:Original frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-06-30 09078831 frs-bus:Original frs-core:RevaluationInvestmentPropertyDeferredTax 2022-06-30 09078831 frs-bus:Original frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-06-30 09078831 frs-bus:Original frs-core:OtherPost-employmentBenefitsDeferredTax 2022-06-30 09078831 frs-bus:Original frs-core:Share-basedPaymentsDeferredTax 2022-06-30 09078831 frs-bus:Original frs-core:TaxCreditsDeferredTax 2022-06-30 09078831 frs-bus:Original frs-core:CostValuation 2021-06-30 09078831 frs-bus:Original frs-core:AdditionsToInvestments 2022-06-30 09078831 frs-bus:Original frs-core:DisposalsRepaymentsInvestments 2022-06-30 09078831 frs-bus:Original frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-06-30 09078831 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-06-30 09078831 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-06-30 09078831 frs-bus:Original frs-core:OtherIncreaseDecreaseInInvestments 2022-06-30 09078831 frs-bus:Original frs-core:CostValuation 2022-06-30 09078831 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments 2021-06-30 09078831 frs-bus:Original frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-06-30 09078831 frs-bus:Original frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-06-30 09078831 frs-bus:Original frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-06-30 09078831 frs-bus:Original frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-06-30 09078831 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-06-30 09078831 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-06-30 09078831 frs-bus:Original frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-06-30 09078831 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments 2022-06-30 09078831 frs-bus:Original frs-core:ListedExchangeTraded 2022-06-30 09078831 frs-bus:Original frs-core:ListedExchangeTraded 2021-06-30 09078831 frs-bus:Original frs-core:CostValuation frs-core:ListedExchangeTraded 2021-06-30 09078831 frs-bus:Original frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-06-30 09078831 frs-bus:Original frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-06-30 09078831 frs-bus:Original frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-06-30 09078831 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-06-30 09078831 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-06-30 09078831 frs-bus:Original frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-06-30 09078831 frs-bus:Original frs-core:CostValuation frs-core:ListedExchangeTraded 2022-06-30 09078831 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-06-30 09078831 frs-bus:Original frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 09078831 frs-bus:Original frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 09078831 frs-bus:Original frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 09078831 frs-bus:Original frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 09078831 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-06-30 09078831 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 09078831 frs-bus:Original frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 09078831 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 09078831 frs-bus:Original frs-core:UnlistedNon-exchangeTraded 2022-06-30 09078831 frs-bus:Original frs-core:UnlistedNon-exchangeTraded 2021-06-30 09078831 frs-bus:Original frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-06-30 09078831 frs-bus:Original frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 09078831 frs-bus:Original frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 09078831 frs-bus:Original frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 09078831 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 09078831 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 09078831 frs-bus:Original frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 09078831 frs-bus:Original frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-06-30 09078831 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-06-30 09078831 frs-bus:Original frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 09078831 frs-bus:Original frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 09078831 frs-bus:Original frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 09078831 frs-bus:Original frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 09078831 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-06-30 09078831 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 09078831 frs-bus:Original frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 09078831 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 09078831 frs-bus:Original dpl-frs:CostSales 2021-07-01 2022-06-30 09078831 frs-bus:Original dpl-frs:CostSales 2021-06-30 09078831 frs-bus:Original dpl-frs:CostSales 2022-06-30 09078831 frs-bus:Original dpl-frs:DistributionCosts 2021-07-01 2022-06-30 09078831 frs-bus:Original dpl-frs:AdministrativeExpenses 2021-07-01 2022-06-30 09078831 frs-bus:Original frs-bus:Director1 2021-07-01 2022-06-30 09078831 frs-bus:Original frs-bus:Director1 2021-06-30 09078831 frs-bus:Original frs-bus:Director1 2022-06-30 09078831 frs-bus:Original frs-bus:Director2 2021-07-01 2022-06-30 09078831 frs-bus:Original frs-bus:Director2 2021-06-30 09078831 frs-bus:Original frs-bus:Director2 2022-06-30 09078831 frs-bus:Original 1 2021-07-01 2022-06-30 09078831 frs-bus:Original frs-core:CurrentFinancialInstruments 1 2022-06-30 09078831 frs-bus:Original frs-core:Non-currentFinancialInstruments 1 2022-06-30 09078831 frs-bus:Original 2 2021-07-01 2022-06-30 09078831 frs-bus:Original frs-core:CurrentFinancialInstruments 2 2022-06-30 09078831 frs-bus:Original frs-core:Non-currentFinancialInstruments 2 2022-06-30 09078831 frs-bus:Original 3 2021-07-01 2022-06-30 09078831 frs-bus:Original frs-core:CurrentFinancialInstruments 3 2022-06-30 09078831 frs-bus:Original frs-core:Non-currentFinancialInstruments 3 2022-06-30 09078831 frs-bus:Original 4 2021-07-01 2022-06-30 09078831 frs-bus:Original frs-core:CurrentFinancialInstruments 4 2022-06-30 09078831 frs-bus:Original frs-core:Non-currentFinancialInstruments 4 2022-06-30 09078831 frs-bus:Original 5 2021-07-01 2022-06-30 09078831 frs-bus:Original frs-core:CurrentFinancialInstruments 5 2022-06-30 09078831 frs-bus:Original frs-core:Non-currentFinancialInstruments 5 2022-06-30 09078831 frs-bus:Original 6 2021-07-01 2022-06-30 09078831 frs-bus:Original frs-core:CurrentFinancialInstruments 6 2022-06-30 09078831 frs-bus:Original frs-core:Non-currentFinancialInstruments 6 2022-06-30 09078831 frs-bus:Original 7 2021-07-01 2022-06-30 09078831 frs-bus:Original frs-core:CurrentFinancialInstruments 7 2022-06-30 09078831 frs-bus:Original frs-core:Non-currentFinancialInstruments 7 2022-06-30 09078831 frs-bus:Original 8 2021-07-01 2022-06-30 09078831 frs-bus:Original frs-core:CurrentFinancialInstruments 8 2022-06-30 09078831 frs-bus:Original frs-core:Non-currentFinancialInstruments 8 2022-06-30 09078831 frs-bus:Original 9 2021-07-01 2022-06-30 09078831 frs-bus:Original frs-core:CurrentFinancialInstruments 9 2022-06-30 09078831 frs-bus:Original frs-core:Non-currentFinancialInstruments 9 2022-06-30 09078831 frs-bus:Original 10 2021-07-01 2022-06-30 09078831 frs-bus:Original frs-core:CurrentFinancialInstruments 10 2022-06-30 09078831 frs-bus:Original frs-core:Non-currentFinancialInstruments 10 2022-06-30 09078831 frs-bus:Original 11 2021-07-01 2022-06-30 09078831 frs-bus:Original frs-core:CurrentFinancialInstruments 11 2022-06-30 09078831 frs-bus:Original frs-core:Non-currentFinancialInstruments 11 2022-06-30 09078831 frs-bus:Original 12 2021-07-01 2022-06-30 09078831 frs-bus:Original frs-core:CurrentFinancialInstruments 12 2022-06-30 09078831 frs-bus:Original frs-core:Non-currentFinancialInstruments 12 2022-06-30 09078831 frs-bus:Original 13 2021-07-01 2022-06-30 09078831 frs-bus:Original frs-core:CurrentFinancialInstruments 13 2022-06-30 09078831 frs-bus:Original frs-core:Non-currentFinancialInstruments 13 2022-06-30 09078831 frs-bus:Original 14 2021-07-01 2022-06-30 09078831 frs-bus:Original frs-core:CurrentFinancialInstruments 14 2022-06-30 09078831 frs-bus:Original frs-core:Non-currentFinancialInstruments 14 2022-06-30 09078831 frs-bus:Original 15 2021-07-01 2022-06-30 09078831 frs-bus:Original frs-core:CurrentFinancialInstruments 15 2022-06-30 09078831 frs-bus:Original frs-core:Non-currentFinancialInstruments 15 2022-06-30 09078831 frs-bus:Original 16 2021-07-01 2022-06-30 09078831 frs-bus:Original frs-core:CurrentFinancialInstruments 16 2022-06-30 09078831 frs-bus:Original frs-core:Non-currentFinancialInstruments 16 2022-06-30 09078831 frs-bus:Original 17 2021-07-01 2022-06-30 09078831 frs-bus:Original frs-core:CurrentFinancialInstruments 17 2022-06-30 09078831 frs-bus:Original frs-core:Non-currentFinancialInstruments 17 2022-06-30 09078831 frs-bus:Original 18 2021-07-01 2022-06-30 09078831 frs-bus:Original frs-core:CurrentFinancialInstruments 18 2022-06-30 09078831 frs-bus:Original frs-core:Non-currentFinancialInstruments 18 2022-06-30 09078831 frs-bus:Original 19 2021-07-01 2022-06-30 09078831 frs-bus:Original frs-core:CurrentFinancialInstruments 19 2022-06-30 09078831 frs-bus:Original frs-core:Non-currentFinancialInstruments 19 2022-06-30 09078831 frs-bus:Original 20 2021-07-01 2022-06-30 09078831 frs-bus:Original frs-core:CurrentFinancialInstruments 20 2022-06-30 09078831 frs-bus:Original frs-core:Non-currentFinancialInstruments 20 2022-06-30 09078831 frs-bus:Original dpl-frs:Item1 2021-07-01 2022-06-30 09078831 frs-bus:Original dpl-frs:Item1 2021-06-30 09078831 frs-bus:Original dpl-frs:Item1 2022-06-30 09078831 frs-bus:Original dpl-frs:CostSales dpl-frs:Item1 2021-07-01 2022-06-30 09078831 frs-bus:Original dpl-frs:CostSales dpl-frs:Item1 2021-06-30 09078831 frs-bus:Original dpl-frs:CostSales dpl-frs:Item1 2022-06-30 09078831 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item1 2021-07-01 2022-06-30 09078831 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-07-01 2022-06-30 09078831 frs-bus:Original dpl-frs:Item2 2021-07-01 2022-06-30 09078831 frs-bus:Original dpl-frs:Item2 2021-06-30 09078831 frs-bus:Original dpl-frs:Item2 2022-06-30 09078831 frs-bus:Original dpl-frs:CostSales dpl-frs:Item2 2021-07-01 2022-06-30 09078831 frs-bus:Original dpl-frs:CostSales dpl-frs:Item2 2021-06-30 09078831 frs-bus:Original dpl-frs:CostSales dpl-frs:Item2 2022-06-30 09078831 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item2 2021-07-01 2022-06-30 09078831 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-07-01 2022-06-30 09078831 frs-bus:Original dpl-frs:Item3 2021-07-01 2022-06-30 09078831 frs-bus:Original dpl-frs:Item3 2021-06-30 09078831 frs-bus:Original dpl-frs:Item3 2022-06-30 09078831 frs-bus:Original dpl-frs:CostSales dpl-frs:Item3 2021-07-01 2022-06-30 09078831 frs-bus:Original dpl-frs:CostSales dpl-frs:Item3 2021-06-30 09078831 frs-bus:Original dpl-frs:CostSales dpl-frs:Item3 2022-06-30 09078831 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item3 2021-07-01 2022-06-30 09078831 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-07-01 2022-06-30 09078831 frs-bus:Original dpl-frs:Item4 2021-07-01 2022-06-30 09078831 frs-bus:Original dpl-frs:Item4 2021-06-30 09078831 frs-bus:Original dpl-frs:Item4 2022-06-30 09078831 frs-bus:Original dpl-frs:CostSales dpl-frs:Item4 2021-07-01 2022-06-30 09078831 frs-bus:Original dpl-frs:CostSales dpl-frs:Item4 2021-06-30 09078831 frs-bus:Original dpl-frs:CostSales dpl-frs:Item4 2022-06-30 09078831 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item4 2021-07-01 2022-06-30 09078831 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-07-01 2022-06-30 09078831 frs-bus:Original dpl-frs:Item5 2021-07-01 2022-06-30 09078831 frs-bus:Original dpl-frs:Item5 2021-06-30 09078831 frs-bus:Original dpl-frs:Item5 2022-06-30 09078831 frs-bus:Original dpl-frs:CostSales dpl-frs:Item5 2021-07-01 2022-06-30 09078831 frs-bus:Original dpl-frs:CostSales dpl-frs:Item5 2021-06-30 09078831 frs-bus:Original dpl-frs:CostSales dpl-frs:Item5 2022-06-30 09078831 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item5 2021-07-01 2022-06-30 09078831 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-07-01 2022-06-30 09078831 frs-bus:Original dpl-frs:Item6 2021-07-01 2022-06-30 09078831 frs-bus:Original dpl-frs:Item6 2021-06-30 09078831 frs-bus:Original dpl-frs:Item6 2022-06-30 09078831 frs-bus:Original dpl-frs:CostSales dpl-frs:Item6 2021-07-01 2022-06-30 09078831 frs-bus:Original dpl-frs:CostSales dpl-frs:Item6 2021-06-30 09078831 frs-bus:Original dpl-frs:CostSales dpl-frs:Item6 2022-06-30 09078831 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item6 2021-07-01 2022-06-30 09078831 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-07-01 2022-06-30 09078831 frs-bus:Original dpl-frs:Item7 2021-07-01 2022-06-30 09078831 frs-bus:Original dpl-frs:Item7 2021-06-30 09078831 frs-bus:Original dpl-frs:Item7 2022-06-30 09078831 frs-bus:Original dpl-frs:CostSales dpl-frs:Item7 2021-07-01 2022-06-30 09078831 frs-bus:Original dpl-frs:CostSales dpl-frs:Item7 2021-06-30 09078831 frs-bus:Original dpl-frs:CostSales dpl-frs:Item7 2022-06-30 09078831 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item7 2021-07-01 2022-06-30 09078831 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-07-01 2022-06-30 09078831 frs-bus:Original dpl-frs:Item8 2021-07-01 2022-06-30 09078831 frs-bus:Original dpl-frs:Item8 2021-06-30 09078831 frs-bus:Original dpl-frs:Item8 2022-06-30 09078831 frs-bus:Original dpl-frs:CostSales dpl-frs:Item8 2021-07-01 2022-06-30 09078831 frs-bus:Original dpl-frs:CostSales dpl-frs:Item8 2021-06-30 09078831 frs-bus:Original dpl-frs:CostSales dpl-frs:Item8 2022-06-30 09078831 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item8 2021-07-01 2022-06-30 09078831 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-07-01 2022-06-30 09078831 frs-bus:Original dpl-frs:Item9 2021-07-01 2022-06-30 09078831 frs-bus:Original dpl-frs:Item9 2021-06-30 09078831 frs-bus:Original dpl-frs:Item9 2022-06-30 09078831 frs-bus:Original dpl-frs:CostSales dpl-frs:Item9 2021-07-01 2022-06-30 09078831 frs-bus:Original dpl-frs:CostSales dpl-frs:Item9 2021-06-30 09078831 frs-bus:Original dpl-frs:CostSales dpl-frs:Item9 2022-06-30 09078831 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item9 2021-07-01 2022-06-30 09078831 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-07-01 2022-06-30 09078831 frs-bus:Original dpl-frs:Item10 2021-07-01 2022-06-30 09078831 frs-bus:Original dpl-frs:Item10 2021-06-30 09078831 frs-bus:Original dpl-frs:Item10 2022-06-30 09078831 frs-bus:Original dpl-frs:CostSales dpl-frs:Item10 2021-07-01 2022-06-30 09078831 frs-bus:Original dpl-frs:CostSales dpl-frs:Item10 2021-06-30 09078831 frs-bus:Original dpl-frs:CostSales dpl-frs:Item10 2022-06-30 09078831 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item10 2021-07-01 2022-06-30 09078831 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-07-01 2022-06-30 09078831 frs-bus:Original dpl-frs:Item11 2021-07-01 2022-06-30 09078831 frs-bus:Original dpl-frs:Item11 2021-06-30 09078831 frs-bus:Original dpl-frs:Item11 2022-06-30 09078831 frs-bus:Original dpl-frs:CostSales dpl-frs:Item11 2021-07-01 2022-06-30 09078831 frs-bus:Original dpl-frs:CostSales dpl-frs:Item11 2021-06-30 09078831 frs-bus:Original dpl-frs:CostSales dpl-frs:Item11 2022-06-30 09078831 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item11 2021-07-01 2022-06-30 09078831 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-07-01 2022-06-30 09078831 frs-bus:Original dpl-frs:Item12 2021-07-01 2022-06-30 09078831 frs-bus:Original dpl-frs:Item12 2021-06-30 09078831 frs-bus:Original dpl-frs:Item12 2022-06-30 09078831 frs-bus:Original dpl-frs:CostSales dpl-frs:Item12 2021-07-01 2022-06-30 09078831 frs-bus:Original dpl-frs:CostSales dpl-frs:Item12 2021-06-30 09078831 frs-bus:Original dpl-frs:CostSales dpl-frs:Item12 2022-06-30 09078831 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item12 2021-07-01 2022-06-30 09078831 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-07-01 2022-06-30 09078831 frs-bus:Original 1 2021-07-01 2022-06-30 09078831 frs-bus:Original frs-countries:EnglandWales 2021-07-01 2022-06-30
Registered number: 09078831
London Healthcare Locums Ltd
Unaudited Financial Statements
For The Year Ended 30 June 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—8
Page 1
Balance Sheet
Registered number: 09078831
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,415,409 175,934
1,415,409 175,934
CURRENT ASSETS
Debtors 5 2,734,483 3,397,121
Investments - 392,026
Cash at bank and in hand 77,816 114,603
2,812,299 3,903,750
Creditors: Amounts Falling Due Within One Year 6 (2,432,548 ) (3,761,723 )
NET CURRENT ASSETS (LIABILITIES) 379,751 142,027
TOTAL ASSETS LESS CURRENT LIABILITIES 1,795,160 317,961
Creditors: Amounts Falling Due After More Than One Year 7 (375,659 ) (276,729 )
NET ASSETS 1,419,501 41,232
CAPITAL AND RESERVES
Called up share capital 10 700,000 90,001
Profit and Loss Account 719,501 (48,769 )
SHAREHOLDERS' FUNDS 1,419,501 41,232
Page 1
Page 2
For the year ending 30 June 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Dr Naeem Aslam
Director
02/11/2023
The notes on pages 3 to 8 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
London Healthcare Locums Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09078831 . The registered office is Units L And L1,Second Floor, 43-49 Fowler Road, Ilford, IG6 3FF.
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. Turnover
Revenue is recognised at the fair value of the consideration received or receivable for the services rendered in the normal course of business and is recognised net of value added tax and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.
Revenue arising from temporary placements is recognised when the service has been delivered.
2.4. 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:
Leasehold Over 10 year
Plant & Machinery 20% Straight line
Motor Vehicles 20% Straight line
Fixtures & Fittings 25% Straight line
Computer Equipment 20% Straight line
2.5. Leases
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
Page 3
Page 4
2.6. Financial Instruments
Financial assets 
Basic financial assets, including debtors and other receivables and cash and bank balances, are initially recognised at transaction price, 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. 
Such assets are subsequently carried at amortised cost using the effective interest method. 
At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in profit or loss. 
If there is decrease in the impairment loss arising from an event occurring after the impairment was recognised, the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been had the impairment not previously been recognised. The impairment reversal is recognised in profit or loss. 
Financial assets are derecognised when (a) the contractual rights to the cash flows from the asset expire or are settled, or (b) substantially all the risks and rewards of the ownership of the asset are transferred to another party or (c) despite having retained some significant risks and rewards of ownership, control of the asset has been transferred to another party who has the practical ability to unilaterally sell the asset to an unrelated third party without imposing additional restrictions. 
Financial liabilities 
Basic financial liabilities, including creditors and other payables and bank loans 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.
Fees paid on the establishment of loan facilities are recognised as transaction costs of the loan to the extent that it is probable that some or all of the facility will be drawn down. In this case, the fee is deferred until the draw-down occurs. To the extent there is no evidence that it is probable that some or all of the facility will be drawn down, the fee is capitalised as a pre-payment for liquidity services and amortised over the period of the facility to which it relates. 
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Trade creditors 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. 
Derivatives, including interest rate swaps and forward foreign exchange contracts, are not basic financial instruments. 
Financial liabilities are derecognised when the liability is extinguished, that is when the contractual obligation is discharged, cancelled or expires
Page 4
Page 5
2.7. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.8. Employee benefits
The costs of short-term employee benefits are recognised as a liability and as expense, unless those costs are required to be recognised as part of the cost of stock or non-current assets.
The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received.
Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
Retirement benefits
Payment to defined contribution retirement benefit schemes are charged as an expense as they fall due.
2.9. Invoice discounting
Amounts due in respect of invoice discounting are separately disclosed as current liabilities. The company can use the facilities to draw down on a percentage of the value of certain sales invoices. The management and collection of trade debtors remain with the company.
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 51 (2022: 25)
51 25
Page 5
Page 6
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 July 2022 78,250 53,140 94,871 8,696
Additions 803,074 407,578 - 3,706
As at 30 June 2023 881,324 460,718 94,871 12,402
Depreciation
As at 1 July 2022 31,300 48,251 18,362 949
Provided during the period 4,798 22,183 18,974 2,368
As at 30 June 2023 36,098 70,434 37,336 3,317
Net Book Value
As at 30 June 2023 845,226 390,284 57,535 9,085
As at 1 July 2022 46,950 4,889 76,509 7,747
Computer Equipment Total
£ £
Cost
As at 1 July 2022 46,460 281,417
Additions 89,756 1,304,114
As at 30 June 2023 136,216 1,585,531
Depreciation
As at 1 July 2022 6,621 105,483
Provided during the period 16,316 64,639
As at 30 June 2023 22,937 170,122
Net Book Value
As at 30 June 2023 113,279 1,415,409
As at 1 July 2022 39,839 175,934
Page 6
Page 7
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 1,613,310 2,256,382
Prepayments and accrued income 330,688 291,033
Other debtors 790,485 849,706
2,734,483 3,397,121
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance leases 86,686 1,802
Trade creditors 273,893 73,828
Bank loans and overdrafts 944,349 1,766,638
Corporation tax 154,425 105,809
Other taxes and social security 34,945 47,767
VAT 602,578 1,434,838
Other creditors 33,092 30,316
Accruals and deferred income 302,580 300,725
2,432,548 3,761,723
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance leases 263,659 4,401
Bank loans 112,000 272,328
375,659 276,729
Page 7
Page 8
8. Loans
An analysis of the maturity of loans is given below:
2023 2022
£ £
Amounts falling due within one year or on demand:
Bank loans 134,703 94,703
134,703 94,703
2023 2022
£ £
Amounts falling due between one and five years:
Bank loans 112,000 272,328
112,000 272,328
9. Obligations Under Finance Leases
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year 86,686 1,802
Later than one year and not later than five years 263,659 4,401
350,345 6,203
350,345 6,203
10. Share Capital
2023 2022
Allotted, called up and fully paid £ £
700,000 Ordinary Shares of £ 1.000 each 700,000 90,001
Shares issued during the period: £
609,999 Ordinary Shares of £ 1.000 each 609,999
11. Reserves
Profit and loss accounts represents accumulated profits or loss for the current year and prior periods, less dividends paid.
Page 8