Acorah Software Products - Accounts Production 14.2.200 false true 31 March 2022 1 April 2021 false 1 April 2022 31 March 2023 31 March 2023 09465154 Helen Steel Helen Steel true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09465154 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-03-31 09465154 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-03-31 09465154 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-03-31 09465154 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-03-31 09465154 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-04-01 2023-03-31 09465154 frs-core:AllSubsidiaries 2022-04-01 2023-03-31 09465154 frs-core:KeyManagementPersonnel 2022-04-01 2023-03-31 09465154 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-04-01 2023-03-31 09465154 frs-core:OtherRelatedParties 2022-04-01 2023-03-31 09465154 2022-03-31 09465154 2023-03-31 09465154 2022-04-01 2023-03-31 09465154 frs-core:CurrentFinancialInstruments 2023-03-31 09465154 frs-core:CurrentFinancialInstruments 2022-04-01 2023-03-31 09465154 frs-core:Non-currentFinancialInstruments 2023-03-31 09465154 frs-core:Non-currentFinancialInstruments 2022-04-01 2023-03-31 09465154 frs-core:CurrentFinancialInstruments 2022-04-01 2023-03-31 09465154 frs-core:CurrentFinancialInstruments 2023-03-31 09465154 frs-core:AfterOneYear 2022-04-01 2023-03-31 09465154 frs-core:BetweenOneFiveYears 2022-04-01 2023-03-31 09465154 frs-core:BetweenOneFiveYears 2023-03-31 09465154 frs-core:ComputerEquipment 2023-03-31 09465154 frs-core:ComputerEquipment 2022-04-01 2023-03-31 09465154 frs-core:ComputerEquipment 2022-03-31 09465154 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-03-31 09465154 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-04-01 2023-03-31 09465154 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-03-31 09465154 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-03-31 09465154 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-04-01 2023-03-31 09465154 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-03-31 09465154 frs-core:FurnitureFittings 2023-03-31 09465154 frs-core:FurnitureFittings 2022-04-01 2023-03-31 09465154 frs-core:FurnitureFittings 2022-03-31 09465154 frs-core:NetGoodwill 2023-03-31 09465154 frs-core:NetGoodwill 2022-04-01 2023-03-31 09465154 frs-core:NetGoodwill 2022-03-31 09465154 frs-core:InvestmentPropertyIncludedWithinPPE 2023-03-31 09465154 frs-core:InvestmentPropertyIncludedWithinPPE 2022-04-01 2023-03-31 09465154 frs-core:InvestmentPropertyIncludedWithinPPE 2022-03-31 09465154 frs-core:LandBuildings 2023-03-31 09465154 frs-core:LandBuildings 2022-04-01 2023-03-31 09465154 frs-core:LandBuildings 2022-03-31 09465154 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-03-31 09465154 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-04-01 2023-03-31 09465154 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-03-31 09465154 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-03-31 09465154 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-04-01 2023-03-31 09465154 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-03-31 09465154 frs-core:MoreThanFiveYears 2022-04-01 2023-03-31 09465154 frs-core:MoreThanFiveYears 2023-03-31 09465154 frs-core:MotorVehicles 2023-03-31 09465154 frs-core:MotorVehicles 2022-04-01 2023-03-31 09465154 frs-core:MotorVehicles 2022-03-31 09465154 frs-core:OtherResidualIntangibleAssets 2023-03-31 09465154 frs-core:OtherResidualIntangibleAssets 2022-04-01 2023-03-31 09465154 frs-core:OtherResidualIntangibleAssets 2022-03-31 09465154 frs-core:PlantMachinery 2023-03-31 09465154 frs-core:PlantMachinery 2022-04-01 2023-03-31 09465154 frs-core:PlantMachinery 2022-03-31 09465154 frs-core:Secured 2023-03-31 09465154 frs-core:Unsecured 2023-03-31 09465154 frs-core:WithinOneYear 2022-04-01 2023-03-31 09465154 frs-core:WithinOneYear 2023-03-31 09465154 frs-core:CapitalRedemptionReserve 2022-04-01 2023-03-31 09465154 frs-core:CapitalRedemptionReserve 2022-03-31 09465154 frs-core:CapitalRedemptionReserve 2023-03-31 09465154 frs-core:OtherReservesSubtotal 2022-04-01 2023-03-31 09465154 frs-core:OtherReservesSubtotal 2022-03-31 09465154 frs-core:OtherReservesSubtotal 2023-03-31 09465154 frs-core:RevaluationReserve 2022-04-01 2023-03-31 09465154 frs-core:RevaluationReserve 2022-03-31 09465154 frs-core:RevaluationReserve 2023-03-31 09465154 frs-core:SharePremium 2022-04-01 2023-03-31 09465154 frs-core:SharePremium 2022-03-31 09465154 frs-core:SharePremium 2023-03-31 09465154 frs-core:ShareCapital 2022-04-01 2023-03-31 09465154 frs-core:ShareCapital 2022-03-31 09465154 frs-core:ShareCapital 2023-03-31 09465154 frs-core:RetainedEarningsAccumulatedLosses 2022-04-01 2023-03-31 09465154 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-03-31 09465154 frs-core:RetainedEarningsAccumulatedLosses 2023-03-31 09465154 frs-core:RetainedEarningsAccumulatedLosses 2022-03-31 09465154 frs-core:RetainedEarningsAccumulatedLosses 2023-03-31 09465154 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-03-31 09465154 frs-countries:UnitedKingdom 2022-04-01 2023-03-31 09465154 frs-countries:Europe 2022-04-01 2023-03-31 09465154 frs-countries:NorthAmerica 2022-04-01 2023-03-31 09465154 frs-countries:SouthAmerica 2022-04-01 2023-03-31 09465154 frs-countries:Asia 2022-04-01 2023-03-31 09465154 frs-countries:RestWorldOutsideUK 2022-04-01 2023-03-31 09465154 frs-bus:HighestPaidDirector 2022-04-01 2023-03-31 09465154 frs-bus:PrivateLimitedCompanyLtd 2022-04-01 2023-03-31 09465154 frs-bus:CompanyLimitedByGuarantee 2022-04-01 2023-03-31 09465154 frs-bus:LimitedLiabilityPartnershipLLP 2022-04-01 2023-03-31 09465154 frs-bus:LimitedLiabilityPartnershipsSORP 2022-04-01 2023-03-31 09465154 frs-bus:FullAccounts 2022-04-01 2023-03-31 09465154 frs-bus:FilletedAccounts 2022-04-01 2023-03-31 09465154 frs-bus:AbridgedAccounts 2022-04-01 2023-03-31 09465154 frs-bus:FRS102 2022-04-01 2023-03-31 09465154 frs-bus:MediumEntities 2022-04-01 2023-03-31 09465154 frs-bus:SmallEntities 2022-04-01 2023-03-31 09465154 frs-bus:EntityHasNeverTraded 2022-04-01 2023-03-31 09465154 frs-bus:EntityNoLongerTradingButTradedInPast 2022-04-01 2023-03-31 09465154 frs-bus:Audited 2022-04-01 2023-03-31 09465154 frs-bus:AuditExempt-NoAccountantsReport 2022-04-01 2023-03-31 09465154 frs-bus:AuditExemptWithAccountantsReport 2022-04-01 2023-03-31 09465154 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-04-01 2023-03-31 09465154 frs-bus:LargeCompaniesRegimeForAccounts 2022-04-01 2023-03-31 09465154 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-04-01 2023-03-31 09465154 frs-bus:SmallCompaniesRegimeForAccounts 2022-04-01 2023-03-31 09465154 frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-04-01 2023-03-31 09465154 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-04-01 2023-03-31 09465154 frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-04-01 2023-03-31 09465154 frs-bus:OrdinaryShareClass1 2022-04-01 2023-03-31 09465154 frs-bus:OrdinaryShareClass1 2022-03-31 09465154 frs-bus:OrdinaryShareClass1 2023-03-31 09465154 frs-bus:OrdinaryShareClass2 2022-04-01 2023-03-31 09465154 frs-bus:OrdinaryShareClass2 2022-03-31 09465154 frs-bus:OrdinaryShareClass2 2023-03-31 09465154 frs-bus:OrdinaryShareClass3 2022-04-01 2023-03-31 09465154 frs-bus:OrdinaryShareClass3 2022-03-31 09465154 frs-bus:OrdinaryShareClass3 2023-03-31 09465154 frs-bus:OrdinaryShareClass4 2022-04-01 2023-03-31 09465154 frs-bus:OrdinaryShareClass4 2022-03-31 09465154 frs-bus:OrdinaryShareClass4 2023-03-31 09465154 frs-bus:OrdinaryShareClass5 2022-04-01 2023-03-31 09465154 frs-bus:OrdinaryShareClass5 2022-03-31 09465154 frs-bus:OrdinaryShareClass5 2023-03-31 09465154 frs-bus:PreferenceShareClass1 2022-04-01 2023-03-31 09465154 frs-bus:PreferenceShareClass1 2022-03-31 09465154 frs-bus:PreferenceShareClass1 2023-03-31 09465154 frs-bus:PreferenceShareClass2 2022-04-01 2023-03-31 09465154 frs-bus:PreferenceShareClass2 2022-03-31 09465154 frs-bus:PreferenceShareClass2 2023-03-31 09465154 frs-bus:PreferenceShareClass3 2022-04-01 2023-03-31 09465154 frs-bus:PreferenceShareClass3 2022-03-31 09465154 frs-bus:PreferenceShareClass3 2023-03-31 09465154 frs-bus:PreferenceShareClass4 2022-04-01 2023-03-31 09465154 frs-bus:PreferenceShareClass4 2022-03-31 09465154 frs-bus:PreferenceShareClass4 2023-03-31 09465154 frs-bus:PreferenceShareClass5 2022-04-01 2023-03-31 09465154 frs-bus:PreferenceShareClass5 2022-03-31 09465154 frs-bus:PreferenceShareClass5 2023-03-31 09465154 1 2022-04-01 2023-03-31 09465154 1 2023-03-31 09465154 1 2022-04-01 2023-03-31 09465154 frs-core:LeasedAssets 2022-04-01 2023-03-31 09465154 frs-core:OwnedAssets 2022-04-01 2023-03-31 09465154 frs-core:CurrencyRisk 2022-04-01 2023-03-31 09465154 frs-core:MarketRisk 2022-04-01 2023-03-31 09465154 frs-core:InterestRateRisk 2022-04-01 2023-03-31 09465154 frs-core:DeferredTaxation 2022-04-01 2023-03-31 09465154 frs-core:DeferredTaxation 2022-03-31 09465154 frs-core:DeferredTaxation 2023-03-31 09465154 frs-core:OtherProvisionsContingentLiabilities 2022-04-01 2023-03-31 09465154 frs-core:OtherProvisionsContingentLiabilities 2022-03-31 09465154 frs-core:OtherProvisionsContingentLiabilities 2023-03-31 09465154 frs-core:ProvisionsDeferredTax 2023-03-31 09465154 frs-core:OtherDeferredTax 2023-03-31 09465154 frs-core:AcceleratedTaxDepreciationDeferredTax 2023-03-31 09465154 frs-core:TaxLossesCarry-forwardsDeferredTax 2023-03-31 09465154 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-03-31 09465154 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-04-01 2023-03-31 09465154 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-03-31 09465154 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-03-31 09465154 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-04-01 2023-03-31 09465154 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-03-31 09465154 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-03-31 09465154 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-04-01 2023-03-31 09465154 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-03-31 09465154 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-03-31 09465154 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-03-31 09465154 frs-core:RevaluationInvestmentPropertyDeferredTax 2023-03-31 09465154 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-03-31 09465154 frs-core:OtherPost-employmentBenefitsDeferredTax 2023-03-31 09465154 frs-core:Share-basedPaymentsDeferredTax 2023-03-31 09465154 frs-core:TaxCreditsDeferredTax 2023-03-31 09465154 frs-core:CostValuation 2022-03-31 09465154 frs-core:AdditionsToInvestments 2023-03-31 09465154 frs-core:DisposalsRepaymentsInvestments 2023-03-31 09465154 frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-03-31 09465154 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-03-31 09465154 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-03-31 09465154 frs-core:OtherIncreaseDecreaseInInvestments 2023-03-31 09465154 frs-core:CostValuation 2023-03-31 09465154 frs-core:ProvisionsForImpairmentInvestments 2022-03-31 09465154 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-03-31 09465154 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-03-31 09465154 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-03-31 09465154 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-03-31 09465154 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-03-31 09465154 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-03-31 09465154 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-03-31 09465154 frs-core:ProvisionsForImpairmentInvestments 2023-03-31 09465154 frs-core:ListedExchangeTraded 2023-03-31 09465154 frs-core:ListedExchangeTraded 2022-03-31 09465154 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-03-31 09465154 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-03-31 09465154 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-03-31 09465154 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-03-31 09465154 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-03-31 09465154 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-03-31 09465154 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-03-31 09465154 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-03-31 09465154 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 09465154 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 09465154 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 09465154 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 09465154 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 09465154 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-03-31 09465154 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 09465154 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 09465154 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 09465154 frs-core:UnlistedNon-exchangeTraded 2023-03-31 09465154 frs-core:UnlistedNon-exchangeTraded 2022-03-31 09465154 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-03-31 09465154 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 09465154 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 09465154 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 09465154 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 09465154 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 09465154 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 09465154 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-03-31 09465154 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 09465154 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 09465154 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 09465154 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 09465154 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 09465154 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-03-31 09465154 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 09465154 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 09465154 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 09465154 dpl-frs:CostSales 2022-04-01 2023-03-31 09465154 dpl-frs:CostSales 2022-03-31 09465154 dpl-frs:CostSales 2023-03-31 09465154 dpl-frs:DistributionCosts 2022-04-01 2023-03-31 09465154 dpl-frs:AdministrativeExpenses 2022-04-01 2023-03-31 09465154 frs-bus:Director1 2022-04-01 2023-03-31 09465154 frs-bus:Director1 2022-03-31 09465154 frs-bus:Director1 2023-03-31 09465154 1 2022-04-01 2023-03-31 09465154 frs-core:CurrentFinancialInstruments 1 2023-03-31 09465154 frs-core:Non-currentFinancialInstruments 1 2023-03-31 09465154 2 2022-04-01 2023-03-31 09465154 frs-core:CurrentFinancialInstruments 2 2023-03-31 09465154 frs-core:Non-currentFinancialInstruments 2 2023-03-31 09465154 3 2022-04-01 2023-03-31 09465154 frs-core:CurrentFinancialInstruments 3 2023-03-31 09465154 frs-core:Non-currentFinancialInstruments 3 2023-03-31 09465154 4 2022-04-01 2023-03-31 09465154 frs-core:CurrentFinancialInstruments 4 2023-03-31 09465154 frs-core:Non-currentFinancialInstruments 4 2023-03-31 09465154 5 2022-04-01 2023-03-31 09465154 frs-core:CurrentFinancialInstruments 5 2023-03-31 09465154 frs-core:Non-currentFinancialInstruments 5 2023-03-31 09465154 6 2022-04-01 2023-03-31 09465154 frs-core:CurrentFinancialInstruments 6 2023-03-31 09465154 frs-core:Non-currentFinancialInstruments 6 2023-03-31 09465154 7 2022-04-01 2023-03-31 09465154 frs-core:CurrentFinancialInstruments 7 2023-03-31 09465154 frs-core:Non-currentFinancialInstruments 7 2023-03-31 09465154 8 2022-04-01 2023-03-31 09465154 frs-core:CurrentFinancialInstruments 8 2023-03-31 09465154 frs-core:Non-currentFinancialInstruments 8 2023-03-31 09465154 9 2022-04-01 2023-03-31 09465154 frs-core:CurrentFinancialInstruments 9 2023-03-31 09465154 frs-core:Non-currentFinancialInstruments 9 2023-03-31 09465154 10 2022-04-01 2023-03-31 09465154 frs-core:CurrentFinancialInstruments 10 2023-03-31 09465154 frs-core:Non-currentFinancialInstruments 10 2023-03-31 09465154 11 2022-04-01 2023-03-31 09465154 frs-core:CurrentFinancialInstruments 11 2023-03-31 09465154 frs-core:Non-currentFinancialInstruments 11 2023-03-31 09465154 12 2022-04-01 2023-03-31 09465154 frs-core:CurrentFinancialInstruments 12 2023-03-31 09465154 frs-core:Non-currentFinancialInstruments 12 2023-03-31 09465154 13 2022-04-01 2023-03-31 09465154 frs-core:CurrentFinancialInstruments 13 2023-03-31 09465154 frs-core:Non-currentFinancialInstruments 13 2023-03-31 09465154 14 2022-04-01 2023-03-31 09465154 frs-core:CurrentFinancialInstruments 14 2023-03-31 09465154 frs-core:Non-currentFinancialInstruments 14 2023-03-31 09465154 15 2022-04-01 2023-03-31 09465154 frs-core:CurrentFinancialInstruments 15 2023-03-31 09465154 frs-core:Non-currentFinancialInstruments 15 2023-03-31 09465154 16 2022-04-01 2023-03-31 09465154 frs-core:CurrentFinancialInstruments 16 2023-03-31 09465154 frs-core:Non-currentFinancialInstruments 16 2023-03-31 09465154 17 2022-04-01 2023-03-31 09465154 frs-core:CurrentFinancialInstruments 17 2023-03-31 09465154 frs-core:Non-currentFinancialInstruments 17 2023-03-31 09465154 18 2022-04-01 2023-03-31 09465154 frs-core:CurrentFinancialInstruments 18 2023-03-31 09465154 frs-core:Non-currentFinancialInstruments 18 2023-03-31 09465154 19 2022-04-01 2023-03-31 09465154 frs-core:CurrentFinancialInstruments 19 2023-03-31 09465154 frs-core:Non-currentFinancialInstruments 19 2023-03-31 09465154 20 2022-04-01 2023-03-31 09465154 frs-core:CurrentFinancialInstruments 20 2023-03-31 09465154 frs-core:Non-currentFinancialInstruments 20 2023-03-31 09465154 dpl-frs:Item1 2022-04-01 2023-03-31 09465154 dpl-frs:Item1 2022-03-31 09465154 dpl-frs:Item1 2023-03-31 09465154 dpl-frs:CostSales dpl-frs:Item1 2022-04-01 2023-03-31 09465154 dpl-frs:CostSales dpl-frs:Item1 2022-03-31 09465154 dpl-frs:CostSales dpl-frs:Item1 2023-03-31 09465154 dpl-frs:DistributionCosts dpl-frs:Item1 2022-04-01 2023-03-31 09465154 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-04-01 2023-03-31 09465154 dpl-frs:Item2 2022-04-01 2023-03-31 09465154 dpl-frs:Item2 2022-03-31 09465154 dpl-frs:Item2 2023-03-31 09465154 dpl-frs:CostSales dpl-frs:Item2 2022-04-01 2023-03-31 09465154 dpl-frs:CostSales dpl-frs:Item2 2022-03-31 09465154 dpl-frs:CostSales dpl-frs:Item2 2023-03-31 09465154 dpl-frs:DistributionCosts dpl-frs:Item2 2022-04-01 2023-03-31 09465154 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-04-01 2023-03-31 09465154 dpl-frs:Item3 2022-04-01 2023-03-31 09465154 dpl-frs:Item3 2022-03-31 09465154 dpl-frs:Item3 2023-03-31 09465154 dpl-frs:CostSales dpl-frs:Item3 2022-04-01 2023-03-31 09465154 dpl-frs:CostSales dpl-frs:Item3 2022-03-31 09465154 dpl-frs:CostSales dpl-frs:Item3 2023-03-31 09465154 dpl-frs:DistributionCosts dpl-frs:Item3 2022-04-01 2023-03-31 09465154 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-04-01 2023-03-31 09465154 dpl-frs:Item4 2022-04-01 2023-03-31 09465154 dpl-frs:Item4 2022-03-31 09465154 dpl-frs:Item4 2023-03-31 09465154 dpl-frs:CostSales dpl-frs:Item4 2022-04-01 2023-03-31 09465154 dpl-frs:CostSales dpl-frs:Item4 2022-03-31 09465154 dpl-frs:CostSales dpl-frs:Item4 2023-03-31 09465154 dpl-frs:DistributionCosts dpl-frs:Item4 2022-04-01 2023-03-31 09465154 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-04-01 2023-03-31 09465154 dpl-frs:Item5 2022-04-01 2023-03-31 09465154 dpl-frs:Item5 2022-03-31 09465154 dpl-frs:Item5 2023-03-31 09465154 dpl-frs:CostSales dpl-frs:Item5 2022-04-01 2023-03-31 09465154 dpl-frs:CostSales dpl-frs:Item5 2022-03-31 09465154 dpl-frs:CostSales dpl-frs:Item5 2023-03-31 09465154 dpl-frs:DistributionCosts dpl-frs:Item5 2022-04-01 2023-03-31 09465154 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-04-01 2023-03-31 09465154 dpl-frs:Item6 2022-04-01 2023-03-31 09465154 dpl-frs:Item6 2022-03-31 09465154 dpl-frs:Item6 2023-03-31 09465154 dpl-frs:CostSales dpl-frs:Item6 2022-04-01 2023-03-31 09465154 dpl-frs:CostSales dpl-frs:Item6 2022-03-31 09465154 dpl-frs:CostSales dpl-frs:Item6 2023-03-31 09465154 dpl-frs:DistributionCosts dpl-frs:Item6 2022-04-01 2023-03-31 09465154 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-04-01 2023-03-31 09465154 dpl-frs:Item7 2022-04-01 2023-03-31 09465154 dpl-frs:Item7 2022-03-31 09465154 dpl-frs:Item7 2023-03-31 09465154 dpl-frs:CostSales dpl-frs:Item7 2022-04-01 2023-03-31 09465154 dpl-frs:CostSales dpl-frs:Item7 2022-03-31 09465154 dpl-frs:CostSales dpl-frs:Item7 2023-03-31 09465154 dpl-frs:DistributionCosts dpl-frs:Item7 2022-04-01 2023-03-31 09465154 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-04-01 2023-03-31 09465154 dpl-frs:Item8 2022-04-01 2023-03-31 09465154 dpl-frs:Item8 2022-03-31 09465154 dpl-frs:Item8 2023-03-31 09465154 dpl-frs:CostSales dpl-frs:Item8 2022-04-01 2023-03-31 09465154 dpl-frs:CostSales dpl-frs:Item8 2022-03-31 09465154 dpl-frs:CostSales dpl-frs:Item8 2023-03-31 09465154 dpl-frs:DistributionCosts dpl-frs:Item8 2022-04-01 2023-03-31 09465154 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-04-01 2023-03-31 09465154 dpl-frs:Item9 2022-04-01 2023-03-31 09465154 dpl-frs:Item9 2022-03-31 09465154 dpl-frs:Item9 2023-03-31 09465154 dpl-frs:CostSales dpl-frs:Item9 2022-04-01 2023-03-31 09465154 dpl-frs:CostSales dpl-frs:Item9 2022-03-31 09465154 dpl-frs:CostSales dpl-frs:Item9 2023-03-31 09465154 dpl-frs:DistributionCosts dpl-frs:Item9 2022-04-01 2023-03-31 09465154 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-04-01 2023-03-31 09465154 dpl-frs:Item10 2022-04-01 2023-03-31 09465154 dpl-frs:Item10 2022-03-31 09465154 dpl-frs:Item10 2023-03-31 09465154 dpl-frs:CostSales dpl-frs:Item10 2022-04-01 2023-03-31 09465154 dpl-frs:CostSales dpl-frs:Item10 2022-03-31 09465154 dpl-frs:CostSales dpl-frs:Item10 2023-03-31 09465154 dpl-frs:DistributionCosts dpl-frs:Item10 2022-04-01 2023-03-31 09465154 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-04-01 2023-03-31 09465154 dpl-frs:Item11 2022-04-01 2023-03-31 09465154 dpl-frs:Item11 2022-03-31 09465154 dpl-frs:Item11 2023-03-31 09465154 dpl-frs:CostSales dpl-frs:Item11 2022-04-01 2023-03-31 09465154 dpl-frs:CostSales dpl-frs:Item11 2022-03-31 09465154 dpl-frs:CostSales dpl-frs:Item11 2023-03-31 09465154 dpl-frs:DistributionCosts dpl-frs:Item11 2022-04-01 2023-03-31 09465154 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-04-01 2023-03-31 09465154 dpl-frs:Item12 2022-04-01 2023-03-31 09465154 dpl-frs:Item12 2022-03-31 09465154 dpl-frs:Item12 2023-03-31 09465154 dpl-frs:CostSales dpl-frs:Item12 2022-04-01 2023-03-31 09465154 dpl-frs:CostSales dpl-frs:Item12 2022-03-31 09465154 dpl-frs:CostSales dpl-frs:Item12 2023-03-31 09465154 dpl-frs:DistributionCosts dpl-frs:Item12 2022-04-01 2023-03-31 09465154 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-04-01 2023-03-31 09465154 1 2022-04-01 2023-03-31 09465154 frs-countries:EnglandWales 2022-04-01 2023-03-31 09465154 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-03-31 09465154 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-03-31 09465154 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-03-31 09465154 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-03-31 09465154 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-04-01 2022-03-31 09465154 frs-core:AllSubsidiaries 2021-04-01 2022-03-31 09465154 frs-core:KeyManagementPersonnel 2021-04-01 2022-03-31 09465154 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-04-01 2022-03-31 09465154 frs-core:OtherRelatedParties 2021-04-01 2022-03-31 09465154 2021-03-31 09465154 2022-03-31 09465154 2021-04-01 2022-03-31 09465154 frs-core:CurrentFinancialInstruments 2022-03-31 09465154 frs-core:CurrentFinancialInstruments 2021-04-01 2022-03-31 09465154 frs-core:Non-currentFinancialInstruments 2022-03-31 09465154 frs-core:Non-currentFinancialInstruments 2021-04-01 2022-03-31 09465154 frs-core:CurrentFinancialInstruments 2021-04-01 2022-03-31 09465154 frs-core:CurrentFinancialInstruments 2022-03-31 09465154 frs-core:AfterOneYear 2021-04-01 2022-03-31 09465154 frs-core:BetweenOneFiveYears 2021-04-01 2022-03-31 09465154 frs-core:BetweenOneFiveYears 2022-03-31 09465154 frs-core:ComputerEquipment 2022-03-31 09465154 frs-core:ComputerEquipment 2021-04-01 2022-03-31 09465154 frs-core:ComputerEquipment 2021-03-31 09465154 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-03-31 09465154 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-04-01 2022-03-31 09465154 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-03-31 09465154 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-03-31 09465154 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-04-01 2022-03-31 09465154 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-03-31 09465154 frs-core:FurnitureFittings 2022-03-31 09465154 frs-core:FurnitureFittings 2021-04-01 2022-03-31 09465154 frs-core:FurnitureFittings 2021-03-31 09465154 frs-core:NetGoodwill 2022-03-31 09465154 frs-core:NetGoodwill 2021-04-01 2022-03-31 09465154 frs-core:NetGoodwill 2021-03-31 09465154 frs-core:InvestmentPropertyIncludedWithinPPE 2022-03-31 09465154 frs-core:InvestmentPropertyIncludedWithinPPE 2021-04-01 2022-03-31 09465154 frs-core:InvestmentPropertyIncludedWithinPPE 2021-03-31 09465154 frs-core:LandBuildings 2022-03-31 09465154 frs-core:LandBuildings 2021-04-01 2022-03-31 09465154 frs-core:LandBuildings 2021-03-31 09465154 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-03-31 09465154 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-04-01 2022-03-31 09465154 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-03-31 09465154 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-03-31 09465154 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-04-01 2022-03-31 09465154 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-03-31 09465154 frs-core:MoreThanFiveYears 2021-04-01 2022-03-31 09465154 frs-core:MoreThanFiveYears 2022-03-31 09465154 frs-core:MotorVehicles 2022-03-31 09465154 frs-core:MotorVehicles 2021-04-01 2022-03-31 09465154 frs-core:MotorVehicles 2021-03-31 09465154 frs-core:OtherResidualIntangibleAssets 2022-03-31 09465154 frs-core:OtherResidualIntangibleAssets 2021-04-01 2022-03-31 09465154 frs-core:OtherResidualIntangibleAssets 2021-03-31 09465154 frs-core:PlantMachinery 2022-03-31 09465154 frs-core:PlantMachinery 2021-04-01 2022-03-31 09465154 frs-core:PlantMachinery 2021-03-31 09465154 frs-core:Secured 2022-03-31 09465154 frs-core:Unsecured 2022-03-31 09465154 frs-core:WithinOneYear 2021-04-01 2022-03-31 09465154 frs-core:WithinOneYear 2022-03-31 09465154 frs-core:CapitalRedemptionReserve 2021-04-01 2022-03-31 09465154 frs-core:CapitalRedemptionReserve 2021-03-31 09465154 frs-core:CapitalRedemptionReserve 2022-03-31 09465154 frs-core:OtherReservesSubtotal 2021-04-01 2022-03-31 09465154 frs-core:OtherReservesSubtotal 2021-03-31 09465154 frs-core:OtherReservesSubtotal 2022-03-31 09465154 frs-core:RevaluationReserve 2021-04-01 2022-03-31 09465154 frs-core:RevaluationReserve 2021-03-31 09465154 frs-core:RevaluationReserve 2022-03-31 09465154 frs-core:SharePremium 2021-04-01 2022-03-31 09465154 frs-core:SharePremium 2021-03-31 09465154 frs-core:SharePremium 2022-03-31 09465154 frs-core:ShareCapital 2021-04-01 2022-03-31 09465154 frs-core:ShareCapital 2021-03-31 09465154 frs-core:ShareCapital 2022-03-31 09465154 frs-core:RetainedEarningsAccumulatedLosses 2021-04-01 2022-03-31 09465154 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-03-31 09465154 frs-core:RetainedEarningsAccumulatedLosses 2022-03-31 09465154 frs-core:RetainedEarningsAccumulatedLosses 2021-03-31 09465154 frs-core:RetainedEarningsAccumulatedLosses 2022-03-31 09465154 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-03-31 09465154 frs-countries:UnitedKingdom 2021-04-01 2022-03-31 09465154 frs-countries:Europe 2021-04-01 2022-03-31 09465154 frs-countries:NorthAmerica 2021-04-01 2022-03-31 09465154 frs-countries:SouthAmerica 2021-04-01 2022-03-31 09465154 frs-countries:Asia 2021-04-01 2022-03-31 09465154 frs-countries:RestWorldOutsideUK 2021-04-01 2022-03-31 09465154 frs-bus:HighestPaidDirector 2021-04-01 2022-03-31 09465154 frs-bus:PrivateLimitedCompanyLtd 2021-04-01 2022-03-31 09465154 frs-bus:CompanyLimitedByGuarantee 2021-04-01 2022-03-31 09465154 frs-bus:LimitedLiabilityPartnershipLLP 2021-04-01 2022-03-31 09465154 frs-bus:LimitedLiabilityPartnershipsSORP 2021-04-01 2022-03-31 09465154 frs-bus:FullAccounts 2021-04-01 2022-03-31 09465154 frs-bus:FilletedAccounts 2021-04-01 2022-03-31 09465154 frs-bus:AbridgedAccounts 2021-04-01 2022-03-31 09465154 frs-bus:FRS102 2021-04-01 2022-03-31 09465154 frs-bus:MediumEntities 2021-04-01 2022-03-31 09465154 frs-bus:SmallEntities 2021-04-01 2022-03-31 09465154 frs-bus:EntityHasNeverTraded 2021-04-01 2022-03-31 09465154 frs-bus:EntityNoLongerTradingButTradedInPast 2021-04-01 2022-03-31 09465154 frs-bus:Audited 2021-04-01 2022-03-31 09465154 frs-bus:AuditExempt-NoAccountantsReport 2021-04-01 2022-03-31 09465154 frs-bus:AuditExemptWithAccountantsReport 2021-04-01 2022-03-31 09465154 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-04-01 2022-03-31 09465154 frs-bus:LargeCompaniesRegimeForAccounts 2021-04-01 2022-03-31 09465154 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-04-01 2022-03-31 09465154 frs-bus:SmallCompaniesRegimeForAccounts 2021-04-01 2022-03-31 09465154 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-04-01 2022-03-31 09465154 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-04-01 2022-03-31 09465154 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-04-01 2022-03-31 09465154 frs-bus:OrdinaryShareClass1 2021-04-01 2022-03-31 09465154 frs-bus:OrdinaryShareClass1 2021-03-31 09465154 frs-bus:OrdinaryShareClass1 2022-03-31 09465154 frs-bus:OrdinaryShareClass2 2021-04-01 2022-03-31 09465154 frs-bus:OrdinaryShareClass2 2021-03-31 09465154 frs-bus:OrdinaryShareClass2 2022-03-31 09465154 frs-bus:OrdinaryShareClass3 2021-04-01 2022-03-31 09465154 frs-bus:OrdinaryShareClass3 2021-03-31 09465154 frs-bus:OrdinaryShareClass3 2022-03-31 09465154 frs-bus:OrdinaryShareClass4 2021-04-01 2022-03-31 09465154 frs-bus:OrdinaryShareClass4 2021-03-31 09465154 frs-bus:OrdinaryShareClass4 2022-03-31 09465154 frs-bus:OrdinaryShareClass5 2021-04-01 2022-03-31 09465154 frs-bus:OrdinaryShareClass5 2021-03-31 09465154 frs-bus:OrdinaryShareClass5 2022-03-31 09465154 frs-bus:PreferenceShareClass1 2021-04-01 2022-03-31 09465154 frs-bus:PreferenceShareClass1 2021-03-31 09465154 frs-bus:PreferenceShareClass1 2022-03-31 09465154 frs-bus:PreferenceShareClass2 2021-04-01 2022-03-31 09465154 frs-bus:PreferenceShareClass2 2021-03-31 09465154 frs-bus:PreferenceShareClass2 2022-03-31 09465154 frs-bus:PreferenceShareClass3 2021-04-01 2022-03-31 09465154 frs-bus:PreferenceShareClass3 2021-03-31 09465154 frs-bus:PreferenceShareClass3 2022-03-31 09465154 frs-bus:PreferenceShareClass4 2021-04-01 2022-03-31 09465154 frs-bus:PreferenceShareClass4 2021-03-31 09465154 frs-bus:PreferenceShareClass4 2022-03-31 09465154 frs-bus:PreferenceShareClass5 2021-04-01 2022-03-31 09465154 frs-bus:PreferenceShareClass5 2021-03-31 09465154 frs-bus:PreferenceShareClass5 2022-03-31 09465154 1 2021-04-01 2022-03-31 09465154 1 2022-03-31 09465154 1 2021-04-01 2022-03-31 09465154 frs-core:LeasedAssets 2021-04-01 2022-03-31 09465154 frs-core:OwnedAssets 2021-04-01 2022-03-31 09465154 frs-core:CurrencyRisk 2021-04-01 2022-03-31 09465154 frs-core:MarketRisk 2021-04-01 2022-03-31 09465154 frs-core:InterestRateRisk 2021-04-01 2022-03-31 09465154 frs-core:DeferredTaxation 2021-04-01 2022-03-31 09465154 frs-core:DeferredTaxation 2021-03-31 09465154 frs-core:DeferredTaxation 2022-03-31 09465154 frs-core:OtherProvisionsContingentLiabilities 2021-04-01 2022-03-31 09465154 frs-core:OtherProvisionsContingentLiabilities 2021-03-31 09465154 frs-core:OtherProvisionsContingentLiabilities 2022-03-31 09465154 frs-core:ProvisionsDeferredTax 2022-03-31 09465154 frs-core:OtherDeferredTax 2022-03-31 09465154 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-03-31 09465154 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-03-31 09465154 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-03-31 09465154 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-04-01 2022-03-31 09465154 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-03-31 09465154 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-03-31 09465154 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-04-01 2022-03-31 09465154 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-03-31 09465154 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-03-31 09465154 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-04-01 2022-03-31 09465154 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-03-31 09465154 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-03-31 09465154 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-03-31 09465154 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-03-31 09465154 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-03-31 09465154 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-03-31 09465154 frs-core:Share-basedPaymentsDeferredTax 2022-03-31 09465154 frs-core:TaxCreditsDeferredTax 2022-03-31 09465154 frs-core:CostValuation 2021-03-31 09465154 frs-core:AdditionsToInvestments 2022-03-31 09465154 frs-core:DisposalsRepaymentsInvestments 2022-03-31 09465154 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-03-31 09465154 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-03-31 09465154 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-03-31 09465154 frs-core:OtherIncreaseDecreaseInInvestments 2022-03-31 09465154 frs-core:CostValuation 2022-03-31 09465154 frs-core:ProvisionsForImpairmentInvestments 2021-03-31 09465154 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-03-31 09465154 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-03-31 09465154 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-03-31 09465154 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-03-31 09465154 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-03-31 09465154 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-03-31 09465154 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-03-31 09465154 frs-core:ProvisionsForImpairmentInvestments 2022-03-31 09465154 frs-core:ListedExchangeTraded 2022-03-31 09465154 frs-core:ListedExchangeTraded 2021-03-31 09465154 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-03-31 09465154 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-03-31 09465154 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-03-31 09465154 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-03-31 09465154 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-03-31 09465154 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-03-31 09465154 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-03-31 09465154 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-03-31 09465154 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-03-31 09465154 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 09465154 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 09465154 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 09465154 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 09465154 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-03-31 09465154 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 09465154 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 09465154 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 09465154 frs-core:UnlistedNon-exchangeTraded 2022-03-31 09465154 frs-core:UnlistedNon-exchangeTraded 2021-03-31 09465154 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-03-31 09465154 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 09465154 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 09465154 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 09465154 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 09465154 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 09465154 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 09465154 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-03-31 09465154 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-03-31 09465154 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 09465154 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 09465154 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 09465154 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 09465154 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-03-31 09465154 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 09465154 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 09465154 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 09465154 dpl-frs:CostSales 2021-04-01 2022-03-31 09465154 dpl-frs:CostSales 2021-03-31 09465154 dpl-frs:CostSales 2022-03-31 09465154 dpl-frs:DistributionCosts 2021-04-01 2022-03-31 09465154 dpl-frs:AdministrativeExpenses 2021-04-01 2022-03-31 09465154 frs-bus:Director1 2021-04-01 2022-03-31 09465154 frs-bus:Director1 2021-03-31 09465154 frs-bus:Director1 2022-03-31 09465154 1 2021-04-01 2022-03-31 09465154 frs-core:CurrentFinancialInstruments 1 2022-03-31 09465154 frs-core:Non-currentFinancialInstruments 1 2022-03-31 09465154 2 2021-04-01 2022-03-31 09465154 frs-core:CurrentFinancialInstruments 2 2022-03-31 09465154 frs-core:Non-currentFinancialInstruments 2 2022-03-31 09465154 3 2021-04-01 2022-03-31 09465154 frs-core:CurrentFinancialInstruments 3 2022-03-31 09465154 frs-core:Non-currentFinancialInstruments 3 2022-03-31 09465154 4 2021-04-01 2022-03-31 09465154 frs-core:CurrentFinancialInstruments 4 2022-03-31 09465154 frs-core:Non-currentFinancialInstruments 4 2022-03-31 09465154 5 2021-04-01 2022-03-31 09465154 frs-core:CurrentFinancialInstruments 5 2022-03-31 09465154 frs-core:Non-currentFinancialInstruments 5 2022-03-31 09465154 6 2021-04-01 2022-03-31 09465154 frs-core:CurrentFinancialInstruments 6 2022-03-31 09465154 frs-core:Non-currentFinancialInstruments 6 2022-03-31 09465154 7 2021-04-01 2022-03-31 09465154 frs-core:CurrentFinancialInstruments 7 2022-03-31 09465154 frs-core:Non-currentFinancialInstruments 7 2022-03-31 09465154 8 2021-04-01 2022-03-31 09465154 frs-core:CurrentFinancialInstruments 8 2022-03-31 09465154 frs-core:Non-currentFinancialInstruments 8 2022-03-31 09465154 9 2021-04-01 2022-03-31 09465154 frs-core:CurrentFinancialInstruments 9 2022-03-31 09465154 frs-core:Non-currentFinancialInstruments 9 2022-03-31 09465154 10 2021-04-01 2022-03-31 09465154 frs-core:CurrentFinancialInstruments 10 2022-03-31 09465154 frs-core:Non-currentFinancialInstruments 10 2022-03-31 09465154 11 2021-04-01 2022-03-31 09465154 frs-core:CurrentFinancialInstruments 11 2022-03-31 09465154 frs-core:Non-currentFinancialInstruments 11 2022-03-31 09465154 12 2021-04-01 2022-03-31 09465154 frs-core:CurrentFinancialInstruments 12 2022-03-31 09465154 frs-core:Non-currentFinancialInstruments 12 2022-03-31 09465154 13 2021-04-01 2022-03-31 09465154 frs-core:CurrentFinancialInstruments 13 2022-03-31 09465154 frs-core:Non-currentFinancialInstruments 13 2022-03-31 09465154 14 2021-04-01 2022-03-31 09465154 frs-core:CurrentFinancialInstruments 14 2022-03-31 09465154 frs-core:Non-currentFinancialInstruments 14 2022-03-31 09465154 15 2021-04-01 2022-03-31 09465154 frs-core:CurrentFinancialInstruments 15 2022-03-31 09465154 frs-core:Non-currentFinancialInstruments 15 2022-03-31 09465154 16 2021-04-01 2022-03-31 09465154 frs-core:CurrentFinancialInstruments 16 2022-03-31 09465154 frs-core:Non-currentFinancialInstruments 16 2022-03-31 09465154 17 2021-04-01 2022-03-31 09465154 frs-core:CurrentFinancialInstruments 17 2022-03-31 09465154 frs-core:Non-currentFinancialInstruments 17 2022-03-31 09465154 18 2021-04-01 2022-03-31 09465154 frs-core:CurrentFinancialInstruments 18 2022-03-31 09465154 frs-core:Non-currentFinancialInstruments 18 2022-03-31 09465154 19 2021-04-01 2022-03-31 09465154 frs-core:CurrentFinancialInstruments 19 2022-03-31 09465154 frs-core:Non-currentFinancialInstruments 19 2022-03-31 09465154 20 2021-04-01 2022-03-31 09465154 frs-core:CurrentFinancialInstruments 20 2022-03-31 09465154 frs-core:Non-currentFinancialInstruments 20 2022-03-31 09465154 dpl-frs:Item1 2021-04-01 2022-03-31 09465154 dpl-frs:Item1 2021-03-31 09465154 dpl-frs:Item1 2022-03-31 09465154 dpl-frs:CostSales dpl-frs:Item1 2021-04-01 2022-03-31 09465154 dpl-frs:CostSales dpl-frs:Item1 2021-03-31 09465154 dpl-frs:CostSales dpl-frs:Item1 2022-03-31 09465154 dpl-frs:DistributionCosts dpl-frs:Item1 2021-04-01 2022-03-31 09465154 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-04-01 2022-03-31 09465154 dpl-frs:Item2 2021-04-01 2022-03-31 09465154 dpl-frs:Item2 2021-03-31 09465154 dpl-frs:Item2 2022-03-31 09465154 dpl-frs:CostSales dpl-frs:Item2 2021-04-01 2022-03-31 09465154 dpl-frs:CostSales dpl-frs:Item2 2021-03-31 09465154 dpl-frs:CostSales dpl-frs:Item2 2022-03-31 09465154 dpl-frs:DistributionCosts dpl-frs:Item2 2021-04-01 2022-03-31 09465154 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-04-01 2022-03-31 09465154 dpl-frs:Item3 2021-04-01 2022-03-31 09465154 dpl-frs:Item3 2021-03-31 09465154 dpl-frs:Item3 2022-03-31 09465154 dpl-frs:CostSales dpl-frs:Item3 2021-04-01 2022-03-31 09465154 dpl-frs:CostSales dpl-frs:Item3 2021-03-31 09465154 dpl-frs:CostSales dpl-frs:Item3 2022-03-31 09465154 dpl-frs:DistributionCosts dpl-frs:Item3 2021-04-01 2022-03-31 09465154 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-04-01 2022-03-31 09465154 dpl-frs:Item4 2021-04-01 2022-03-31 09465154 dpl-frs:Item4 2021-03-31 09465154 dpl-frs:Item4 2022-03-31 09465154 dpl-frs:CostSales dpl-frs:Item4 2021-04-01 2022-03-31 09465154 dpl-frs:CostSales dpl-frs:Item4 2021-03-31 09465154 dpl-frs:CostSales dpl-frs:Item4 2022-03-31 09465154 dpl-frs:DistributionCosts dpl-frs:Item4 2021-04-01 2022-03-31 09465154 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-04-01 2022-03-31 09465154 dpl-frs:Item5 2021-04-01 2022-03-31 09465154 dpl-frs:Item5 2021-03-31 09465154 dpl-frs:Item5 2022-03-31 09465154 dpl-frs:CostSales dpl-frs:Item5 2021-04-01 2022-03-31 09465154 dpl-frs:CostSales dpl-frs:Item5 2021-03-31 09465154 dpl-frs:CostSales dpl-frs:Item5 2022-03-31 09465154 dpl-frs:DistributionCosts dpl-frs:Item5 2021-04-01 2022-03-31 09465154 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-04-01 2022-03-31 09465154 dpl-frs:Item6 2021-04-01 2022-03-31 09465154 dpl-frs:Item6 2021-03-31 09465154 dpl-frs:Item6 2022-03-31 09465154 dpl-frs:CostSales dpl-frs:Item6 2021-04-01 2022-03-31 09465154 dpl-frs:CostSales dpl-frs:Item6 2021-03-31 09465154 dpl-frs:CostSales dpl-frs:Item6 2022-03-31 09465154 dpl-frs:DistributionCosts dpl-frs:Item6 2021-04-01 2022-03-31 09465154 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-04-01 2022-03-31 09465154 dpl-frs:Item7 2021-04-01 2022-03-31 09465154 dpl-frs:Item7 2021-03-31 09465154 dpl-frs:Item7 2022-03-31 09465154 dpl-frs:CostSales dpl-frs:Item7 2021-04-01 2022-03-31 09465154 dpl-frs:CostSales dpl-frs:Item7 2021-03-31 09465154 dpl-frs:CostSales dpl-frs:Item7 2022-03-31 09465154 dpl-frs:DistributionCosts dpl-frs:Item7 2021-04-01 2022-03-31 09465154 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-04-01 2022-03-31 09465154 dpl-frs:Item8 2021-04-01 2022-03-31 09465154 dpl-frs:Item8 2021-03-31 09465154 dpl-frs:Item8 2022-03-31 09465154 dpl-frs:CostSales dpl-frs:Item8 2021-04-01 2022-03-31 09465154 dpl-frs:CostSales dpl-frs:Item8 2021-03-31 09465154 dpl-frs:CostSales dpl-frs:Item8 2022-03-31 09465154 dpl-frs:DistributionCosts dpl-frs:Item8 2021-04-01 2022-03-31 09465154 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-04-01 2022-03-31 09465154 dpl-frs:Item9 2021-04-01 2022-03-31 09465154 dpl-frs:Item9 2021-03-31 09465154 dpl-frs:Item9 2022-03-31 09465154 dpl-frs:CostSales dpl-frs:Item9 2021-04-01 2022-03-31 09465154 dpl-frs:CostSales dpl-frs:Item9 2021-03-31 09465154 dpl-frs:CostSales dpl-frs:Item9 2022-03-31 09465154 dpl-frs:DistributionCosts dpl-frs:Item9 2021-04-01 2022-03-31 09465154 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-04-01 2022-03-31 09465154 dpl-frs:Item10 2021-04-01 2022-03-31 09465154 dpl-frs:Item10 2021-03-31 09465154 dpl-frs:Item10 2022-03-31 09465154 dpl-frs:CostSales dpl-frs:Item10 2021-04-01 2022-03-31 09465154 dpl-frs:CostSales dpl-frs:Item10 2021-03-31 09465154 dpl-frs:CostSales dpl-frs:Item10 2022-03-31 09465154 dpl-frs:DistributionCosts dpl-frs:Item10 2021-04-01 2022-03-31 09465154 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-04-01 2022-03-31 09465154 dpl-frs:Item11 2021-04-01 2022-03-31 09465154 dpl-frs:Item11 2021-03-31 09465154 dpl-frs:Item11 2022-03-31 09465154 dpl-frs:CostSales dpl-frs:Item11 2021-04-01 2022-03-31 09465154 dpl-frs:CostSales dpl-frs:Item11 2021-03-31 09465154 dpl-frs:CostSales dpl-frs:Item11 2022-03-31 09465154 dpl-frs:DistributionCosts dpl-frs:Item11 2021-04-01 2022-03-31 09465154 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-04-01 2022-03-31 09465154 dpl-frs:Item12 2021-04-01 2022-03-31 09465154 dpl-frs:Item12 2021-03-31 09465154 dpl-frs:Item12 2022-03-31 09465154 dpl-frs:CostSales dpl-frs:Item12 2021-04-01 2022-03-31 09465154 dpl-frs:CostSales dpl-frs:Item12 2021-03-31 09465154 dpl-frs:CostSales dpl-frs:Item12 2022-03-31 09465154 dpl-frs:DistributionCosts dpl-frs:Item12 2021-04-01 2022-03-31 09465154 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-04-01 2022-03-31 09465154 1 2021-04-01 2022-03-31 09465154 frs-countries:EnglandWales 2021-04-01 2022-03-31
Registered number: 09465154
Streamlion Limited
Unaudited Financial Statements
For The Year Ended 31 March 2023
Starfish Accounting Ltd
ICAEW
The Bowler Barn
Bartletts Court
Littlewick Green
Berkshire
SL6 3RX
Unaudited Financial Statements
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 09465154
2023 2022
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 9,863 1,837
Cash at bank and in hand 6,115 2,725
15,978 4,562
Creditors: Amounts Falling Due Within One Year 5 (7,994 ) (4,760 )
NET CURRENT ASSETS (LIABILITIES) 7,984 (198 )
TOTAL ASSETS LESS CURRENT LIABILITIES 7,984 (198 )
NET ASSETS/(LIABILITIES) 7,984 (198 )
CAPITAL AND RESERVES
Called up share capital 6 100 100
Profit and Loss Account 7,884 (298 )
SHAREHOLDERS' FUNDS 7,984 (198)
For the year ending 31 March 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 her 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
Helen Steel
Director
15/11/2023
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Streamlion Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09465154 . The registered office is Oaklands, Station Hill, Cookham, Berkshire, SL6 9BS.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is 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 and from the rendering of services. 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.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Foreign Currencies
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss. 
2.4. Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted. 
2.5. Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts. 
2.6. Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method. 
2.7. Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably. 
Page 2
Page 3
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
1 1
4. Debtors
2023 2022
£ £
Due within one year
Other debtors 9,863 1,837
9,863 1,837
5. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Other taxes and social security 1,919 -
Other creditors 361 4,760
Director's loan account 5,714 -
7,994 4,760
6. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
7. Ultimate Controlling Party
The company's ultimate controlling party is Helen Steel by virtue of her ownership of 100% of the issued share capital in the company.
Page 3