Acorah Software Products - Accounts Production 13.8.831 false true true 31 March 2022 1 April 2021 false 1 April 2022 31 March 2023 31 March 2023 08163869 Mr P A O'Neill Mrs J Davies iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08163869 frs-bus:Original frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-03-31 08163869 frs-bus:Original frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-03-31 08163869 frs-bus:Original frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-03-31 08163869 frs-bus:Original frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-04-01 2023-03-31 08163869 frs-bus:Original frs-core:AllSubsidiaries 2022-04-01 2023-03-31 08163869 frs-bus:Original frs-core:KeyManagementPersonnel 2022-04-01 2023-03-31 08163869 frs-bus:Original frs-core:EntitiesControlledByKeyManagementPersonnel 2022-04-01 2023-03-31 08163869 frs-bus:Original frs-core:OtherRelatedParties 2022-04-01 2023-03-31 08163869 2022-03-31 08163869 2023-03-31 08163869 2022-04-01 2023-03-31 08163869 frs-bus:Original frs-core:CurrentFinancialInstruments 2023-03-31 08163869 frs-bus:Original frs-core:CurrentFinancialInstruments 2022-04-01 2023-03-31 08163869 frs-bus:Original frs-core:Non-currentFinancialInstruments 2023-03-31 08163869 frs-bus:Original frs-core:Non-currentFinancialInstruments 2022-04-01 2023-03-31 08163869 frs-bus:Original frs-core:CurrentFinancialInstruments 2022-04-01 2023-03-31 08163869 frs-bus:Original frs-core:CurrentFinancialInstruments 2023-03-31 08163869 frs-bus:Original frs-core:AfterOneYear 2022-04-01 2023-03-31 08163869 frs-bus:Original frs-core:BetweenOneFiveYears 2022-04-01 2023-03-31 08163869 frs-bus:Original frs-core:BetweenOneFiveYears 2023-03-31 08163869 frs-bus:Original frs-core:ComputerEquipment 2023-03-31 08163869 frs-bus:Original frs-core:ComputerEquipment 2022-04-01 2023-03-31 08163869 frs-bus:Original frs-core:ComputerEquipment 2022-03-31 08163869 frs-bus:Original frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-03-31 08163869 frs-bus:Original frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-04-01 2023-03-31 08163869 frs-bus:Original frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-03-31 08163869 frs-bus:Original frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-03-31 08163869 frs-bus:Original frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-04-01 2023-03-31 08163869 frs-bus:Original frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-03-31 08163869 frs-bus:Original frs-core:FurnitureFittings 2023-03-31 08163869 frs-bus:Original frs-core:FurnitureFittings 2022-04-01 2023-03-31 08163869 frs-bus:Original frs-core:FurnitureFittings 2022-03-31 08163869 frs-bus:Original frs-core:NetGoodwill 2023-03-31 08163869 frs-bus:Original frs-core:NetGoodwill 2022-04-01 2023-03-31 08163869 frs-bus:Original frs-core:NetGoodwill 2022-03-31 08163869 frs-bus:Original frs-core:InvestmentPropertyIncludedWithinPPE 2023-03-31 08163869 frs-bus:Original frs-core:InvestmentPropertyIncludedWithinPPE 2022-04-01 2023-03-31 08163869 frs-bus:Original frs-core:InvestmentPropertyIncludedWithinPPE 2022-03-31 08163869 frs-bus:Original frs-core:LandBuildings 2023-03-31 08163869 frs-bus:Original frs-core:LandBuildings 2022-04-01 2023-03-31 08163869 frs-bus:Original frs-core:LandBuildings 2022-03-31 08163869 frs-bus:Original frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-03-31 08163869 frs-bus:Original frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-04-01 2023-03-31 08163869 frs-bus:Original frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-03-31 08163869 frs-bus:Original frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-03-31 08163869 frs-bus:Original frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-04-01 2023-03-31 08163869 frs-bus:Original frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-03-31 08163869 frs-bus:Original frs-core:MoreThanFiveYears 2022-04-01 2023-03-31 08163869 frs-bus:Original frs-core:MoreThanFiveYears 2023-03-31 08163869 frs-bus:Original frs-core:MotorVehicles 2023-03-31 08163869 frs-bus:Original frs-core:MotorVehicles 2022-04-01 2023-03-31 08163869 frs-bus:Original frs-core:MotorVehicles 2022-03-31 08163869 frs-bus:Original frs-core:OtherResidualIntangibleAssets 2023-03-31 08163869 frs-bus:Original frs-core:OtherResidualIntangibleAssets 2022-04-01 2023-03-31 08163869 frs-bus:Original frs-core:OtherResidualIntangibleAssets 2022-03-31 08163869 frs-bus:Original frs-core:PlantMachinery 2023-03-31 08163869 frs-bus:Original frs-core:PlantMachinery 2022-04-01 2023-03-31 08163869 frs-bus:Original frs-core:PlantMachinery 2022-03-31 08163869 frs-bus:Original frs-core:Secured 2023-03-31 08163869 frs-bus:Original frs-core:Unsecured 2023-03-31 08163869 frs-bus:Original frs-core:WithinOneYear 2022-04-01 2023-03-31 08163869 frs-bus:Original frs-core:WithinOneYear 2023-03-31 08163869 frs-bus:Original frs-core:CapitalRedemptionReserve 2022-04-01 2023-03-31 08163869 frs-bus:Original frs-core:CapitalRedemptionReserve 2022-03-31 08163869 frs-bus:Original frs-core:CapitalRedemptionReserve 2023-03-31 08163869 frs-bus:Original frs-core:OtherReservesSubtotal 2022-04-01 2023-03-31 08163869 frs-bus:Original frs-core:OtherReservesSubtotal 2022-03-31 08163869 frs-bus:Original frs-core:OtherReservesSubtotal 2023-03-31 08163869 frs-bus:Original frs-core:RevaluationReserve 2022-04-01 2023-03-31 08163869 frs-bus:Original frs-core:RevaluationReserve 2022-03-31 08163869 frs-bus:Original frs-core:RevaluationReserve 2023-03-31 08163869 frs-bus:Original frs-core:SharePremium 2022-04-01 2023-03-31 08163869 frs-bus:Original frs-core:SharePremium 2022-03-31 08163869 frs-bus:Original frs-core:SharePremium 2023-03-31 08163869 frs-bus:Original frs-core:ShareCapital 2022-04-01 2023-03-31 08163869 frs-bus:Original frs-core:ShareCapital 2022-03-31 08163869 frs-bus:Original frs-core:ShareCapital 2023-03-31 08163869 frs-bus:Original frs-core:RetainedEarningsAccumulatedLosses 2022-04-01 2023-03-31 08163869 frs-bus:Original frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-03-31 08163869 frs-bus:Original frs-core:RetainedEarningsAccumulatedLosses 2023-03-31 08163869 frs-bus:Original frs-core:RetainedEarningsAccumulatedLosses 2022-03-31 08163869 frs-bus:Original frs-core:RetainedEarningsAccumulatedLosses 2023-03-31 08163869 frs-bus:Original frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-03-31 08163869 frs-bus:Original frs-countries:UnitedKingdom 2022-04-01 2023-03-31 08163869 frs-bus:Original frs-countries:Europe 2022-04-01 2023-03-31 08163869 frs-bus:Original frs-countries:NorthAmerica 2022-04-01 2023-03-31 08163869 frs-bus:Original frs-countries:SouthAmerica 2022-04-01 2023-03-31 08163869 frs-bus:Original frs-countries:Asia 2022-04-01 2023-03-31 08163869 frs-bus:Original frs-countries:RestWorldOutsideUK 2022-04-01 2023-03-31 08163869 frs-bus:Original frs-bus:HighestPaidDirector 2022-04-01 2023-03-31 08163869 frs-bus:Original frs-bus:PrivateLimitedCompanyLtd 2022-04-01 2023-03-31 08163869 frs-bus:Original frs-bus:CompanyLimitedByGuarantee 2022-04-01 2023-03-31 08163869 frs-bus:Original frs-bus:LimitedLiabilityPartnershipLLP 2022-04-01 2023-03-31 08163869 frs-bus:Original frs-bus:LimitedLiabilityPartnershipsSORP 2022-04-01 2023-03-31 08163869 frs-bus:Original frs-bus:FullAccounts 2022-04-01 2023-03-31 08163869 frs-bus:Original frs-bus:FilletedAccounts 2022-04-01 2023-03-31 08163869 frs-bus:Original frs-bus:AbridgedAccounts 2022-04-01 2023-03-31 08163869 frs-bus:Original frs-bus:FRS102 2022-04-01 2023-03-31 08163869 frs-bus:Original frs-bus:MediumEntities 2022-04-01 2023-03-31 08163869 frs-bus:Original frs-bus:SmallEntities 2022-04-01 2023-03-31 08163869 frs-bus:Original frs-bus:EntityHasNeverTraded 2022-04-01 2023-03-31 08163869 frs-bus:Original frs-bus:EntityNoLongerTradingButTradedInPast 2022-04-01 2023-03-31 08163869 frs-bus:Original frs-bus:Audited 2022-04-01 2023-03-31 08163869 frs-bus:Original frs-bus:AuditExempt-NoAccountantsReport 2022-04-01 2023-03-31 08163869 frs-bus:Original frs-bus:AuditExemptWithAccountantsReport 2022-04-01 2023-03-31 08163869 frs-bus:Original frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-04-01 2023-03-31 08163869 frs-bus:Original frs-bus:LargeCompaniesRegimeForAccounts 2022-04-01 2023-03-31 08163869 frs-bus:Original frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-04-01 2023-03-31 08163869 frs-bus:Original frs-bus:SmallCompaniesRegimeForAccounts 2022-04-01 2023-03-31 08163869 frs-bus:Original frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-04-01 2023-03-31 08163869 frs-bus:Original frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-04-01 2023-03-31 08163869 frs-bus:Original frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-04-01 2023-03-31 08163869 frs-bus:Original frs-bus:OrdinaryShareClass1 2022-04-01 2023-03-31 08163869 frs-bus:Original frs-bus:OrdinaryShareClass1 2022-03-31 08163869 frs-bus:Original frs-bus:OrdinaryShareClass1 2023-03-31 08163869 frs-bus:Original frs-bus:OrdinaryShareClass2 2022-04-01 2023-03-31 08163869 frs-bus:Original frs-bus:OrdinaryShareClass2 2022-03-31 08163869 frs-bus:Original frs-bus:OrdinaryShareClass2 2023-03-31 08163869 frs-bus:Original frs-bus:OrdinaryShareClass3 2022-04-01 2023-03-31 08163869 frs-bus:Original frs-bus:OrdinaryShareClass3 2022-03-31 08163869 frs-bus:Original frs-bus:OrdinaryShareClass3 2023-03-31 08163869 frs-bus:Original frs-bus:OrdinaryShareClass4 2022-04-01 2023-03-31 08163869 frs-bus:Original frs-bus:OrdinaryShareClass4 2022-03-31 08163869 frs-bus:Original frs-bus:OrdinaryShareClass4 2023-03-31 08163869 frs-bus:Original frs-bus:OrdinaryShareClass5 2022-04-01 2023-03-31 08163869 frs-bus:Original frs-bus:OrdinaryShareClass5 2022-03-31 08163869 frs-bus:Original frs-bus:OrdinaryShareClass5 2023-03-31 08163869 frs-bus:Original frs-bus:PreferenceShareClass1 2022-04-01 2023-03-31 08163869 frs-bus:Original frs-bus:PreferenceShareClass1 2022-03-31 08163869 frs-bus:Original frs-bus:PreferenceShareClass1 2023-03-31 08163869 frs-bus:Original frs-bus:PreferenceShareClass2 2022-04-01 2023-03-31 08163869 frs-bus:Original frs-bus:PreferenceShareClass2 2022-03-31 08163869 frs-bus:Original frs-bus:PreferenceShareClass2 2023-03-31 08163869 frs-bus:Original frs-bus:PreferenceShareClass3 2022-04-01 2023-03-31 08163869 frs-bus:Original frs-bus:PreferenceShareClass3 2022-03-31 08163869 frs-bus:Original frs-bus:PreferenceShareClass3 2023-03-31 08163869 frs-bus:Original frs-bus:PreferenceShareClass4 2022-04-01 2023-03-31 08163869 frs-bus:Original frs-bus:PreferenceShareClass4 2022-03-31 08163869 frs-bus:Original frs-bus:PreferenceShareClass4 2023-03-31 08163869 frs-bus:Original frs-bus:PreferenceShareClass5 2022-04-01 2023-03-31 08163869 frs-bus:Original frs-bus:PreferenceShareClass5 2022-03-31 08163869 frs-bus:Original frs-bus:PreferenceShareClass5 2023-03-31 08163869 frs-bus:Original 1 2022-04-01 2023-03-31 08163869 frs-bus:Original 1 2023-03-31 08163869 frs-bus:Original 1 2022-04-01 2023-03-31 08163869 frs-bus:Original frs-core:LeasedAssets 2022-04-01 2023-03-31 08163869 frs-bus:Original frs-core:OwnedAssets 2022-04-01 2023-03-31 08163869 frs-bus:Original frs-core:CurrencyRisk 2022-04-01 2023-03-31 08163869 frs-bus:Original frs-core:MarketRisk 2022-04-01 2023-03-31 08163869 frs-bus:Original frs-core:InterestRateRisk 2022-04-01 2023-03-31 08163869 frs-bus:Original frs-core:DeferredTaxation 2022-04-01 2023-03-31 08163869 frs-bus:Original frs-core:DeferredTaxation 2022-03-31 08163869 frs-bus:Original frs-core:DeferredTaxation 2023-03-31 08163869 frs-bus:Original frs-core:OtherProvisionsContingentLiabilities 2022-04-01 2023-03-31 08163869 frs-bus:Original frs-core:OtherProvisionsContingentLiabilities 2022-03-31 08163869 frs-bus:Original frs-core:OtherProvisionsContingentLiabilities 2023-03-31 08163869 frs-bus:Original frs-core:ProvisionsDeferredTax 2023-03-31 08163869 frs-bus:Original frs-core:OtherDeferredTax 2023-03-31 08163869 frs-bus:Original frs-core:AcceleratedTaxDepreciationDeferredTax 2023-03-31 08163869 frs-bus:Original frs-core:TaxLossesCarry-forwardsDeferredTax 2023-03-31 08163869 frs-bus:Original frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-03-31 08163869 frs-bus:Original frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-04-01 2023-03-31 08163869 frs-bus:Original frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-03-31 08163869 frs-bus:Original frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-03-31 08163869 frs-bus:Original frs-core:Provisions 2022-04-01 2023-03-31 08163869 frs-bus:Original frs-core:Provisions 2022-03-31 08163869 frs-bus:Original frs-core:Provisions 2023-03-31 08163869 frs-bus:Original frs-core:Provisions 2022-04-01 2023-03-31 08163869 frs-bus:Original frs-core:Provisions 2022-03-31 08163869 frs-bus:Original frs-core:Provisions 2023-03-31 08163869 frs-bus:Original frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-03-31 08163869 frs-bus:Original frs-core:RevaluationInvestmentPropertyDeferredTax 2023-03-31 08163869 frs-bus:Original frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-03-31 08163869 frs-bus:Original frs-core:OtherPost-employmentBenefitsDeferredTax 2023-03-31 08163869 frs-bus:Original frs-core:Share-basedPaymentsDeferredTax 2023-03-31 08163869 frs-bus:Original frs-core:TaxCreditsDeferredTax 2023-03-31 08163869 frs-bus:Original frs-core:CostValuation 2022-03-31 08163869 frs-bus:Original frs-core:AdditionsToInvestments 2023-03-31 08163869 frs-bus:Original frs-core:DisposalsRepaymentsInvestments 2023-03-31 08163869 frs-bus:Original frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-03-31 08163869 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-03-31 08163869 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-03-31 08163869 frs-bus:Original frs-core:OtherIncreaseDecreaseInInvestments 2023-03-31 08163869 frs-bus:Original frs-core:CostValuation 2023-03-31 08163869 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments 2022-03-31 08163869 frs-bus:Original frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-03-31 08163869 frs-bus:Original frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-03-31 08163869 frs-bus:Original frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-03-31 08163869 frs-bus:Original frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-03-31 08163869 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-03-31 08163869 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-03-31 08163869 frs-bus:Original frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-03-31 08163869 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments 2023-03-31 08163869 frs-bus:Original frs-core:ListedExchangeTraded 2023-03-31 08163869 frs-bus:Original frs-core:ListedExchangeTraded 2022-03-31 08163869 frs-bus:Original frs-core:CostValuation frs-core:ListedExchangeTraded 2022-03-31 08163869 frs-bus:Original frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-03-31 08163869 frs-bus:Original frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-03-31 08163869 frs-bus:Original frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-03-31 08163869 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-03-31 08163869 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-03-31 08163869 frs-bus:Original frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-03-31 08163869 frs-bus:Original frs-core:CostValuation frs-core:ListedExchangeTraded 2023-03-31 08163869 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 08163869 frs-bus:Original frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 08163869 frs-bus:Original frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 08163869 frs-bus:Original frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 08163869 frs-bus:Original frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 08163869 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-03-31 08163869 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 08163869 frs-bus:Original frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 08163869 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 08163869 frs-bus:Original frs-core:UnlistedNon-exchangeTraded 2023-03-31 08163869 frs-bus:Original frs-core:UnlistedNon-exchangeTraded 2022-03-31 08163869 frs-bus:Original frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-03-31 08163869 frs-bus:Original frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 08163869 frs-bus:Original frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 08163869 frs-bus:Original frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 08163869 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 08163869 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 08163869 frs-bus:Original frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 08163869 frs-bus:Original frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-03-31 08163869 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 08163869 frs-bus:Original frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 08163869 frs-bus:Original frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 08163869 frs-bus:Original frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 08163869 frs-bus:Original frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 08163869 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-03-31 08163869 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 08163869 frs-bus:Original frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 08163869 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 08163869 frs-bus:Original dpl-frs:CostSales 2022-04-01 2023-03-31 08163869 frs-bus:Original dpl-frs:CostSales 2022-03-31 08163869 frs-bus:Original dpl-frs:CostSales 2023-03-31 08163869 frs-bus:Original dpl-frs:DistributionCosts 2022-04-01 2023-03-31 08163869 frs-bus:Original dpl-frs:AdministrativeExpenses 2022-04-01 2023-03-31 08163869 frs-bus:Original frs-bus:Director1 2022-04-01 2023-03-31 08163869 frs-bus:Original frs-bus:Director1 2022-03-31 08163869 frs-bus:Original frs-bus:Director1 2023-03-31 08163869 frs-bus:Original frs-bus:CompanySecretary1 2022-04-01 2023-03-31 08163869 frs-bus:Original 1 2022-04-01 2023-03-31 08163869 frs-bus:Original frs-core:CurrentFinancialInstruments 1 2023-03-31 08163869 frs-bus:Original frs-core:Non-currentFinancialInstruments 1 2023-03-31 08163869 frs-bus:Original 2 2022-04-01 2023-03-31 08163869 frs-bus:Original frs-core:CurrentFinancialInstruments 2 2023-03-31 08163869 frs-bus:Original frs-core:Non-currentFinancialInstruments 2 2023-03-31 08163869 frs-bus:Original 3 2022-04-01 2023-03-31 08163869 frs-bus:Original frs-core:CurrentFinancialInstruments 3 2023-03-31 08163869 frs-bus:Original frs-core:Non-currentFinancialInstruments 3 2023-03-31 08163869 frs-bus:Original 4 2022-04-01 2023-03-31 08163869 frs-bus:Original frs-core:CurrentFinancialInstruments 4 2023-03-31 08163869 frs-bus:Original frs-core:Non-currentFinancialInstruments 4 2023-03-31 08163869 frs-bus:Original 5 2022-04-01 2023-03-31 08163869 frs-bus:Original frs-core:CurrentFinancialInstruments 5 2023-03-31 08163869 frs-bus:Original frs-core:Non-currentFinancialInstruments 5 2023-03-31 08163869 frs-bus:Original 6 2022-04-01 2023-03-31 08163869 frs-bus:Original frs-core:CurrentFinancialInstruments 6 2023-03-31 08163869 frs-bus:Original frs-core:Non-currentFinancialInstruments 6 2023-03-31 08163869 frs-bus:Original 7 2022-04-01 2023-03-31 08163869 frs-bus:Original frs-core:CurrentFinancialInstruments 7 2023-03-31 08163869 frs-bus:Original frs-core:Non-currentFinancialInstruments 7 2023-03-31 08163869 frs-bus:Original 8 2022-04-01 2023-03-31 08163869 frs-bus:Original frs-core:CurrentFinancialInstruments 8 2023-03-31 08163869 frs-bus:Original frs-core:Non-currentFinancialInstruments 8 2023-03-31 08163869 frs-bus:Original 9 2022-04-01 2023-03-31 08163869 frs-bus:Original frs-core:CurrentFinancialInstruments 9 2023-03-31 08163869 frs-bus:Original frs-core:Non-currentFinancialInstruments 9 2023-03-31 08163869 frs-bus:Original 10 2022-04-01 2023-03-31 08163869 frs-bus:Original frs-core:CurrentFinancialInstruments 10 2023-03-31 08163869 frs-bus:Original frs-core:Non-currentFinancialInstruments 10 2023-03-31 08163869 frs-bus:Original 11 2022-04-01 2023-03-31 08163869 frs-bus:Original frs-core:CurrentFinancialInstruments 11 2023-03-31 08163869 frs-bus:Original frs-core:Non-currentFinancialInstruments 11 2023-03-31 08163869 frs-bus:Original 12 2022-04-01 2023-03-31 08163869 frs-bus:Original frs-core:CurrentFinancialInstruments 12 2023-03-31 08163869 frs-bus:Original frs-core:Non-currentFinancialInstruments 12 2023-03-31 08163869 frs-bus:Original 13 2022-04-01 2023-03-31 08163869 frs-bus:Original frs-core:CurrentFinancialInstruments 13 2023-03-31 08163869 frs-bus:Original frs-core:Non-currentFinancialInstruments 13 2023-03-31 08163869 frs-bus:Original 14 2022-04-01 2023-03-31 08163869 frs-bus:Original frs-core:CurrentFinancialInstruments 14 2023-03-31 08163869 frs-bus:Original frs-core:Non-currentFinancialInstruments 14 2023-03-31 08163869 frs-bus:Original 15 2022-04-01 2023-03-31 08163869 frs-bus:Original frs-core:CurrentFinancialInstruments 15 2023-03-31 08163869 frs-bus:Original frs-core:Non-currentFinancialInstruments 15 2023-03-31 08163869 frs-bus:Original 16 2022-04-01 2023-03-31 08163869 frs-bus:Original frs-core:CurrentFinancialInstruments 16 2023-03-31 08163869 frs-bus:Original frs-core:Non-currentFinancialInstruments 16 2023-03-31 08163869 frs-bus:Original 17 2022-04-01 2023-03-31 08163869 frs-bus:Original frs-core:CurrentFinancialInstruments 17 2023-03-31 08163869 frs-bus:Original frs-core:Non-currentFinancialInstruments 17 2023-03-31 08163869 frs-bus:Original 18 2022-04-01 2023-03-31 08163869 frs-bus:Original frs-core:CurrentFinancialInstruments 18 2023-03-31 08163869 frs-bus:Original frs-core:Non-currentFinancialInstruments 18 2023-03-31 08163869 frs-bus:Original 19 2022-04-01 2023-03-31 08163869 frs-bus:Original frs-core:CurrentFinancialInstruments 19 2023-03-31 08163869 frs-bus:Original frs-core:Non-currentFinancialInstruments 19 2023-03-31 08163869 frs-bus:Original 20 2022-04-01 2023-03-31 08163869 frs-bus:Original frs-core:CurrentFinancialInstruments 20 2023-03-31 08163869 frs-bus:Original frs-core:Non-currentFinancialInstruments 20 2023-03-31 08163869 frs-bus:Original dpl-frs:Item1 2022-04-01 2023-03-31 08163869 frs-bus:Original dpl-frs:Item1 2022-03-31 08163869 frs-bus:Original dpl-frs:Item1 2023-03-31 08163869 frs-bus:Original dpl-frs:CostSales dpl-frs:Item1 2022-04-01 2023-03-31 08163869 frs-bus:Original dpl-frs:CostSales dpl-frs:Item1 2022-03-31 08163869 frs-bus:Original dpl-frs:CostSales dpl-frs:Item1 2023-03-31 08163869 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item1 2022-04-01 2023-03-31 08163869 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-04-01 2023-03-31 08163869 frs-bus:Original dpl-frs:Item2 2022-04-01 2023-03-31 08163869 frs-bus:Original dpl-frs:Item2 2022-03-31 08163869 frs-bus:Original dpl-frs:Item2 2023-03-31 08163869 frs-bus:Original dpl-frs:CostSales dpl-frs:Item2 2022-04-01 2023-03-31 08163869 frs-bus:Original dpl-frs:CostSales dpl-frs:Item2 2022-03-31 08163869 frs-bus:Original dpl-frs:CostSales dpl-frs:Item2 2023-03-31 08163869 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item2 2022-04-01 2023-03-31 08163869 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-04-01 2023-03-31 08163869 frs-bus:Original dpl-frs:Item3 2022-04-01 2023-03-31 08163869 frs-bus:Original dpl-frs:Item3 2022-03-31 08163869 frs-bus:Original dpl-frs:Item3 2023-03-31 08163869 frs-bus:Original dpl-frs:CostSales dpl-frs:Item3 2022-04-01 2023-03-31 08163869 frs-bus:Original dpl-frs:CostSales dpl-frs:Item3 2022-03-31 08163869 frs-bus:Original dpl-frs:CostSales dpl-frs:Item3 2023-03-31 08163869 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item3 2022-04-01 2023-03-31 08163869 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-04-01 2023-03-31 08163869 frs-bus:Original dpl-frs:Item4 2022-04-01 2023-03-31 08163869 frs-bus:Original dpl-frs:Item4 2022-03-31 08163869 frs-bus:Original dpl-frs:Item4 2023-03-31 08163869 frs-bus:Original dpl-frs:CostSales dpl-frs:Item4 2022-04-01 2023-03-31 08163869 frs-bus:Original dpl-frs:CostSales dpl-frs:Item4 2022-03-31 08163869 frs-bus:Original dpl-frs:CostSales dpl-frs:Item4 2023-03-31 08163869 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item4 2022-04-01 2023-03-31 08163869 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-04-01 2023-03-31 08163869 frs-bus:Original dpl-frs:Item5 2022-04-01 2023-03-31 08163869 frs-bus:Original dpl-frs:Item5 2022-03-31 08163869 frs-bus:Original dpl-frs:Item5 2023-03-31 08163869 frs-bus:Original dpl-frs:CostSales dpl-frs:Item5 2022-04-01 2023-03-31 08163869 frs-bus:Original dpl-frs:CostSales dpl-frs:Item5 2022-03-31 08163869 frs-bus:Original dpl-frs:CostSales dpl-frs:Item5 2023-03-31 08163869 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item5 2022-04-01 2023-03-31 08163869 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-04-01 2023-03-31 08163869 frs-bus:Original dpl-frs:Item6 2022-04-01 2023-03-31 08163869 frs-bus:Original dpl-frs:Item6 2022-03-31 08163869 frs-bus:Original dpl-frs:Item6 2023-03-31 08163869 frs-bus:Original dpl-frs:CostSales dpl-frs:Item6 2022-04-01 2023-03-31 08163869 frs-bus:Original dpl-frs:CostSales dpl-frs:Item6 2022-03-31 08163869 frs-bus:Original dpl-frs:CostSales dpl-frs:Item6 2023-03-31 08163869 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item6 2022-04-01 2023-03-31 08163869 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-04-01 2023-03-31 08163869 frs-bus:Original dpl-frs:Item7 2022-04-01 2023-03-31 08163869 frs-bus:Original dpl-frs:Item7 2022-03-31 08163869 frs-bus:Original dpl-frs:Item7 2023-03-31 08163869 frs-bus:Original dpl-frs:CostSales dpl-frs:Item7 2022-04-01 2023-03-31 08163869 frs-bus:Original dpl-frs:CostSales dpl-frs:Item7 2022-03-31 08163869 frs-bus:Original dpl-frs:CostSales dpl-frs:Item7 2023-03-31 08163869 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item7 2022-04-01 2023-03-31 08163869 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-04-01 2023-03-31 08163869 frs-bus:Original dpl-frs:Item8 2022-04-01 2023-03-31 08163869 frs-bus:Original dpl-frs:Item8 2022-03-31 08163869 frs-bus:Original dpl-frs:Item8 2023-03-31 08163869 frs-bus:Original dpl-frs:CostSales dpl-frs:Item8 2022-04-01 2023-03-31 08163869 frs-bus:Original dpl-frs:CostSales dpl-frs:Item8 2022-03-31 08163869 frs-bus:Original dpl-frs:CostSales dpl-frs:Item8 2023-03-31 08163869 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item8 2022-04-01 2023-03-31 08163869 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-04-01 2023-03-31 08163869 frs-bus:Original dpl-frs:Item9 2022-04-01 2023-03-31 08163869 frs-bus:Original dpl-frs:Item9 2022-03-31 08163869 frs-bus:Original dpl-frs:Item9 2023-03-31 08163869 frs-bus:Original dpl-frs:CostSales dpl-frs:Item9 2022-04-01 2023-03-31 08163869 frs-bus:Original dpl-frs:CostSales dpl-frs:Item9 2022-03-31 08163869 frs-bus:Original dpl-frs:CostSales dpl-frs:Item9 2023-03-31 08163869 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item9 2022-04-01 2023-03-31 08163869 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-04-01 2023-03-31 08163869 frs-bus:Original dpl-frs:Item10 2022-04-01 2023-03-31 08163869 frs-bus:Original dpl-frs:Item10 2022-03-31 08163869 frs-bus:Original dpl-frs:Item10 2023-03-31 08163869 frs-bus:Original dpl-frs:CostSales dpl-frs:Item10 2022-04-01 2023-03-31 08163869 frs-bus:Original dpl-frs:CostSales dpl-frs:Item10 2022-03-31 08163869 frs-bus:Original dpl-frs:CostSales dpl-frs:Item10 2023-03-31 08163869 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item10 2022-04-01 2023-03-31 08163869 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-04-01 2023-03-31 08163869 frs-bus:Original dpl-frs:Item11 2022-04-01 2023-03-31 08163869 frs-bus:Original dpl-frs:Item11 2022-03-31 08163869 frs-bus:Original dpl-frs:Item11 2023-03-31 08163869 frs-bus:Original dpl-frs:CostSales dpl-frs:Item11 2022-04-01 2023-03-31 08163869 frs-bus:Original dpl-frs:CostSales dpl-frs:Item11 2022-03-31 08163869 frs-bus:Original dpl-frs:CostSales dpl-frs:Item11 2023-03-31 08163869 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item11 2022-04-01 2023-03-31 08163869 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-04-01 2023-03-31 08163869 frs-bus:Original dpl-frs:Item12 2022-04-01 2023-03-31 08163869 frs-bus:Original dpl-frs:Item12 2022-03-31 08163869 frs-bus:Original dpl-frs:Item12 2023-03-31 08163869 frs-bus:Original dpl-frs:CostSales dpl-frs:Item12 2022-04-01 2023-03-31 08163869 frs-bus:Original dpl-frs:CostSales dpl-frs:Item12 2022-03-31 08163869 frs-bus:Original dpl-frs:CostSales dpl-frs:Item12 2023-03-31 08163869 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item12 2022-04-01 2023-03-31 08163869 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-04-01 2023-03-31 08163869 frs-bus:Original 1 2022-04-01 2023-03-31 08163869 frs-bus:Original frs-countries:EnglandWales 2022-04-01 2023-03-31 08163869 frs-bus:Original frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-03-31 08163869 frs-bus:Original frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-03-31 08163869 frs-bus:Original frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-03-31 08163869 frs-bus:Original frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-04-01 2022-03-31 08163869 frs-bus:Original frs-core:AllSubsidiaries 2021-04-01 2022-03-31 08163869 frs-bus:Original frs-core:KeyManagementPersonnel 2021-04-01 2022-03-31 08163869 frs-bus:Original frs-core:EntitiesControlledByKeyManagementPersonnel 2021-04-01 2022-03-31 08163869 frs-bus:Original frs-core:OtherRelatedParties 2021-04-01 2022-03-31 08163869 2021-03-31 08163869 2022-03-31 08163869 2021-04-01 2022-03-31 08163869 frs-bus:Original frs-core:CurrentFinancialInstruments 2022-03-31 08163869 frs-bus:Original frs-core:CurrentFinancialInstruments 2021-04-01 2022-03-31 08163869 frs-bus:Original frs-core:Non-currentFinancialInstruments 2022-03-31 08163869 frs-bus:Original frs-core:Non-currentFinancialInstruments 2021-04-01 2022-03-31 08163869 frs-bus:Original frs-core:CurrentFinancialInstruments 2021-04-01 2022-03-31 08163869 frs-bus:Original frs-core:CurrentFinancialInstruments 2022-03-31 08163869 frs-bus:Original frs-core:AfterOneYear 2021-04-01 2022-03-31 08163869 frs-bus:Original frs-core:BetweenOneFiveYears 2021-04-01 2022-03-31 08163869 frs-bus:Original frs-core:BetweenOneFiveYears 2022-03-31 08163869 frs-bus:Original frs-core:ComputerEquipment 2022-03-31 08163869 frs-bus:Original frs-core:ComputerEquipment 2021-04-01 2022-03-31 08163869 frs-bus:Original frs-core:ComputerEquipment 2021-03-31 08163869 frs-bus:Original frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-03-31 08163869 frs-bus:Original frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-04-01 2022-03-31 08163869 frs-bus:Original frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-03-31 08163869 frs-bus:Original frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-03-31 08163869 frs-bus:Original frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-04-01 2022-03-31 08163869 frs-bus:Original frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-03-31 08163869 frs-bus:Original frs-core:FurnitureFittings 2022-03-31 08163869 frs-bus:Original frs-core:FurnitureFittings 2021-04-01 2022-03-31 08163869 frs-bus:Original frs-core:FurnitureFittings 2021-03-31 08163869 frs-bus:Original frs-core:NetGoodwill 2022-03-31 08163869 frs-bus:Original frs-core:NetGoodwill 2021-04-01 2022-03-31 08163869 frs-bus:Original frs-core:NetGoodwill 2021-03-31 08163869 frs-bus:Original frs-core:InvestmentPropertyIncludedWithinPPE 2022-03-31 08163869 frs-bus:Original frs-core:InvestmentPropertyIncludedWithinPPE 2021-04-01 2022-03-31 08163869 frs-bus:Original frs-core:InvestmentPropertyIncludedWithinPPE 2021-03-31 08163869 frs-bus:Original frs-core:LandBuildings 2022-03-31 08163869 frs-bus:Original frs-core:LandBuildings 2021-04-01 2022-03-31 08163869 frs-bus:Original frs-core:LandBuildings 2021-03-31 08163869 frs-bus:Original frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-03-31 08163869 frs-bus:Original frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-04-01 2022-03-31 08163869 frs-bus:Original frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-03-31 08163869 frs-bus:Original frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-03-31 08163869 frs-bus:Original frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-04-01 2022-03-31 08163869 frs-bus:Original frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-03-31 08163869 frs-bus:Original frs-core:MoreThanFiveYears 2021-04-01 2022-03-31 08163869 frs-bus:Original frs-core:MoreThanFiveYears 2022-03-31 08163869 frs-bus:Original frs-core:MotorVehicles 2022-03-31 08163869 frs-bus:Original frs-core:MotorVehicles 2021-04-01 2022-03-31 08163869 frs-bus:Original frs-core:MotorVehicles 2021-03-31 08163869 frs-bus:Original frs-core:OtherResidualIntangibleAssets 2022-03-31 08163869 frs-bus:Original frs-core:OtherResidualIntangibleAssets 2021-04-01 2022-03-31 08163869 frs-bus:Original frs-core:OtherResidualIntangibleAssets 2021-03-31 08163869 frs-bus:Original frs-core:PlantMachinery 2022-03-31 08163869 frs-bus:Original frs-core:PlantMachinery 2021-04-01 2022-03-31 08163869 frs-bus:Original frs-core:PlantMachinery 2021-03-31 08163869 frs-bus:Original frs-core:Secured 2022-03-31 08163869 frs-bus:Original frs-core:Unsecured 2022-03-31 08163869 frs-bus:Original frs-core:WithinOneYear 2021-04-01 2022-03-31 08163869 frs-bus:Original frs-core:WithinOneYear 2022-03-31 08163869 frs-bus:Original frs-core:CapitalRedemptionReserve 2021-04-01 2022-03-31 08163869 frs-bus:Original frs-core:CapitalRedemptionReserve 2021-03-31 08163869 frs-bus:Original frs-core:CapitalRedemptionReserve 2022-03-31 08163869 frs-bus:Original frs-core:OtherReservesSubtotal 2021-04-01 2022-03-31 08163869 frs-bus:Original frs-core:OtherReservesSubtotal 2021-03-31 08163869 frs-bus:Original frs-core:OtherReservesSubtotal 2022-03-31 08163869 frs-bus:Original frs-core:RevaluationReserve 2021-04-01 2022-03-31 08163869 frs-bus:Original frs-core:RevaluationReserve 2021-03-31 08163869 frs-bus:Original frs-core:RevaluationReserve 2022-03-31 08163869 frs-bus:Original frs-core:SharePremium 2021-04-01 2022-03-31 08163869 frs-bus:Original frs-core:SharePremium 2021-03-31 08163869 frs-bus:Original frs-core:SharePremium 2022-03-31 08163869 frs-bus:Original frs-core:ShareCapital 2021-04-01 2022-03-31 08163869 frs-bus:Original frs-core:ShareCapital 2021-03-31 08163869 frs-bus:Original frs-core:ShareCapital 2022-03-31 08163869 frs-bus:Original frs-core:RetainedEarningsAccumulatedLosses 2021-04-01 2022-03-31 08163869 frs-bus:Original frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-03-31 08163869 frs-bus:Original frs-core:RetainedEarningsAccumulatedLosses 2022-03-31 08163869 frs-bus:Original frs-core:RetainedEarningsAccumulatedLosses 2021-03-31 08163869 frs-bus:Original frs-core:RetainedEarningsAccumulatedLosses 2022-03-31 08163869 frs-bus:Original frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-03-31 08163869 frs-bus:Original frs-countries:UnitedKingdom 2021-04-01 2022-03-31 08163869 frs-bus:Original frs-countries:Europe 2021-04-01 2022-03-31 08163869 frs-bus:Original frs-countries:NorthAmerica 2021-04-01 2022-03-31 08163869 frs-bus:Original frs-countries:SouthAmerica 2021-04-01 2022-03-31 08163869 frs-bus:Original frs-countries:Asia 2021-04-01 2022-03-31 08163869 frs-bus:Original frs-countries:RestWorldOutsideUK 2021-04-01 2022-03-31 08163869 frs-bus:Original frs-bus:HighestPaidDirector 2021-04-01 2022-03-31 08163869 frs-bus:Original frs-bus:PrivateLimitedCompanyLtd 2021-04-01 2022-03-31 08163869 frs-bus:Original frs-bus:CompanyLimitedByGuarantee 2021-04-01 2022-03-31 08163869 frs-bus:Original frs-bus:LimitedLiabilityPartnershipLLP 2021-04-01 2022-03-31 08163869 frs-bus:Original frs-bus:LimitedLiabilityPartnershipsSORP 2021-04-01 2022-03-31 08163869 frs-bus:Original frs-bus:FullAccounts 2021-04-01 2022-03-31 08163869 frs-bus:Original frs-bus:FilletedAccounts 2021-04-01 2022-03-31 08163869 frs-bus:Original frs-bus:AbridgedAccounts 2021-04-01 2022-03-31 08163869 frs-bus:Original frs-bus:FRS102 2021-04-01 2022-03-31 08163869 frs-bus:Original frs-bus:MediumEntities 2021-04-01 2022-03-31 08163869 frs-bus:Original frs-bus:SmallEntities 2021-04-01 2022-03-31 08163869 frs-bus:Original frs-bus:EntityHasNeverTraded 2021-04-01 2022-03-31 08163869 frs-bus:Original frs-bus:EntityNoLongerTradingButTradedInPast 2021-04-01 2022-03-31 08163869 frs-bus:Original frs-bus:Audited 2021-04-01 2022-03-31 08163869 frs-bus:Original frs-bus:AuditExempt-NoAccountantsReport 2021-04-01 2022-03-31 08163869 frs-bus:Original frs-bus:AuditExemptWithAccountantsReport 2021-04-01 2022-03-31 08163869 frs-bus:Original frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-04-01 2022-03-31 08163869 frs-bus:Original frs-bus:LargeCompaniesRegimeForAccounts 2021-04-01 2022-03-31 08163869 frs-bus:Original frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-04-01 2022-03-31 08163869 frs-bus:Original frs-bus:SmallCompaniesRegimeForAccounts 2021-04-01 2022-03-31 08163869 frs-bus:Original frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-04-01 2022-03-31 08163869 frs-bus:Original frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-04-01 2022-03-31 08163869 frs-bus:Original frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-04-01 2022-03-31 08163869 frs-bus:Original frs-bus:OrdinaryShareClass1 2021-04-01 2022-03-31 08163869 frs-bus:Original frs-bus:OrdinaryShareClass1 2021-03-31 08163869 frs-bus:Original frs-bus:OrdinaryShareClass1 2022-03-31 08163869 frs-bus:Original frs-bus:OrdinaryShareClass2 2021-04-01 2022-03-31 08163869 frs-bus:Original frs-bus:OrdinaryShareClass2 2021-03-31 08163869 frs-bus:Original frs-bus:OrdinaryShareClass2 2022-03-31 08163869 frs-bus:Original frs-bus:OrdinaryShareClass3 2021-04-01 2022-03-31 08163869 frs-bus:Original frs-bus:OrdinaryShareClass3 2021-03-31 08163869 frs-bus:Original frs-bus:OrdinaryShareClass3 2022-03-31 08163869 frs-bus:Original frs-bus:OrdinaryShareClass4 2021-04-01 2022-03-31 08163869 frs-bus:Original frs-bus:OrdinaryShareClass4 2021-03-31 08163869 frs-bus:Original frs-bus:OrdinaryShareClass4 2022-03-31 08163869 frs-bus:Original frs-bus:OrdinaryShareClass5 2021-04-01 2022-03-31 08163869 frs-bus:Original frs-bus:OrdinaryShareClass5 2021-03-31 08163869 frs-bus:Original frs-bus:OrdinaryShareClass5 2022-03-31 08163869 frs-bus:Original frs-bus:PreferenceShareClass1 2021-04-01 2022-03-31 08163869 frs-bus:Original frs-bus:PreferenceShareClass1 2021-03-31 08163869 frs-bus:Original frs-bus:PreferenceShareClass1 2022-03-31 08163869 frs-bus:Original frs-bus:PreferenceShareClass2 2021-04-01 2022-03-31 08163869 frs-bus:Original frs-bus:PreferenceShareClass2 2021-03-31 08163869 frs-bus:Original frs-bus:PreferenceShareClass2 2022-03-31 08163869 frs-bus:Original frs-bus:PreferenceShareClass3 2021-04-01 2022-03-31 08163869 frs-bus:Original frs-bus:PreferenceShareClass3 2021-03-31 08163869 frs-bus:Original frs-bus:PreferenceShareClass3 2022-03-31 08163869 frs-bus:Original frs-bus:PreferenceShareClass4 2021-04-01 2022-03-31 08163869 frs-bus:Original frs-bus:PreferenceShareClass4 2021-03-31 08163869 frs-bus:Original frs-bus:PreferenceShareClass4 2022-03-31 08163869 frs-bus:Original frs-bus:PreferenceShareClass5 2021-04-01 2022-03-31 08163869 frs-bus:Original frs-bus:PreferenceShareClass5 2021-03-31 08163869 frs-bus:Original frs-bus:PreferenceShareClass5 2022-03-31 08163869 frs-bus:Original 1 2021-04-01 2022-03-31 08163869 frs-bus:Original 1 2022-03-31 08163869 frs-bus:Original 1 2021-04-01 2022-03-31 08163869 frs-bus:Original frs-core:LeasedAssets 2021-04-01 2022-03-31 08163869 frs-bus:Original frs-core:OwnedAssets 2021-04-01 2022-03-31 08163869 frs-bus:Original frs-core:CurrencyRisk 2021-04-01 2022-03-31 08163869 frs-bus:Original frs-core:MarketRisk 2021-04-01 2022-03-31 08163869 frs-bus:Original frs-core:InterestRateRisk 2021-04-01 2022-03-31 08163869 frs-bus:Original frs-core:DeferredTaxation 2021-04-01 2022-03-31 08163869 frs-bus:Original frs-core:DeferredTaxation 2021-03-31 08163869 frs-bus:Original frs-core:DeferredTaxation 2022-03-31 08163869 frs-bus:Original frs-core:OtherProvisionsContingentLiabilities 2021-04-01 2022-03-31 08163869 frs-bus:Original frs-core:OtherProvisionsContingentLiabilities 2021-03-31 08163869 frs-bus:Original frs-core:OtherProvisionsContingentLiabilities 2022-03-31 08163869 frs-bus:Original frs-core:ProvisionsDeferredTax 2022-03-31 08163869 frs-bus:Original frs-core:OtherDeferredTax 2022-03-31 08163869 frs-bus:Original frs-core:AcceleratedTaxDepreciationDeferredTax 2022-03-31 08163869 frs-bus:Original frs-core:TaxLossesCarry-forwardsDeferredTax 2022-03-31 08163869 frs-bus:Original frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-03-31 08163869 frs-bus:Original frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-04-01 2022-03-31 08163869 frs-bus:Original frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-03-31 08163869 frs-bus:Original frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-03-31 08163869 frs-bus:Original frs-core:Provisions 2021-04-01 2022-03-31 08163869 frs-bus:Original frs-core:Provisions 2021-03-31 08163869 frs-bus:Original frs-core:Provisions 2022-03-31 08163869 frs-bus:Original frs-core:Provisions 2021-04-01 2022-03-31 08163869 frs-bus:Original frs-core:Provisions 2021-03-31 08163869 frs-bus:Original frs-core:Provisions 2022-03-31 08163869 frs-bus:Original frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-03-31 08163869 frs-bus:Original frs-core:RevaluationInvestmentPropertyDeferredTax 2022-03-31 08163869 frs-bus:Original frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-03-31 08163869 frs-bus:Original frs-core:OtherPost-employmentBenefitsDeferredTax 2022-03-31 08163869 frs-bus:Original frs-core:Share-basedPaymentsDeferredTax 2022-03-31 08163869 frs-bus:Original frs-core:TaxCreditsDeferredTax 2022-03-31 08163869 frs-bus:Original frs-core:CostValuation 2021-03-31 08163869 frs-bus:Original frs-core:AdditionsToInvestments 2022-03-31 08163869 frs-bus:Original frs-core:DisposalsRepaymentsInvestments 2022-03-31 08163869 frs-bus:Original frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-03-31 08163869 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-03-31 08163869 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-03-31 08163869 frs-bus:Original frs-core:OtherIncreaseDecreaseInInvestments 2022-03-31 08163869 frs-bus:Original frs-core:CostValuation 2022-03-31 08163869 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments 2021-03-31 08163869 frs-bus:Original frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-03-31 08163869 frs-bus:Original frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-03-31 08163869 frs-bus:Original frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-03-31 08163869 frs-bus:Original frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-03-31 08163869 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-03-31 08163869 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-03-31 08163869 frs-bus:Original frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-03-31 08163869 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments 2022-03-31 08163869 frs-bus:Original frs-core:ListedExchangeTraded 2022-03-31 08163869 frs-bus:Original frs-core:ListedExchangeTraded 2021-03-31 08163869 frs-bus:Original frs-core:CostValuation frs-core:ListedExchangeTraded 2021-03-31 08163869 frs-bus:Original frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-03-31 08163869 frs-bus:Original frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-03-31 08163869 frs-bus:Original frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-03-31 08163869 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-03-31 08163869 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-03-31 08163869 frs-bus:Original frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-03-31 08163869 frs-bus:Original frs-core:CostValuation frs-core:ListedExchangeTraded 2022-03-31 08163869 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-03-31 08163869 frs-bus:Original frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 08163869 frs-bus:Original frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 08163869 frs-bus:Original frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 08163869 frs-bus:Original frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 08163869 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-03-31 08163869 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 08163869 frs-bus:Original frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 08163869 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 08163869 frs-bus:Original frs-core:UnlistedNon-exchangeTraded 2022-03-31 08163869 frs-bus:Original frs-core:UnlistedNon-exchangeTraded 2021-03-31 08163869 frs-bus:Original frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-03-31 08163869 frs-bus:Original frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 08163869 frs-bus:Original frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 08163869 frs-bus:Original frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 08163869 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 08163869 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 08163869 frs-bus:Original frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 08163869 frs-bus:Original frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-03-31 08163869 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-03-31 08163869 frs-bus:Original frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 08163869 frs-bus:Original frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 08163869 frs-bus:Original frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 08163869 frs-bus:Original frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 08163869 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-03-31 08163869 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 08163869 frs-bus:Original frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 08163869 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 08163869 frs-bus:Original dpl-frs:CostSales 2021-04-01 2022-03-31 08163869 frs-bus:Original dpl-frs:CostSales 2021-03-31 08163869 frs-bus:Original dpl-frs:CostSales 2022-03-31 08163869 frs-bus:Original dpl-frs:DistributionCosts 2021-04-01 2022-03-31 08163869 frs-bus:Original dpl-frs:AdministrativeExpenses 2021-04-01 2022-03-31 08163869 frs-bus:Original frs-bus:Director1 2021-04-01 2022-03-31 08163869 frs-bus:Original frs-bus:Director1 2021-03-31 08163869 frs-bus:Original frs-bus:Director1 2022-03-31 08163869 frs-bus:Original frs-bus:CompanySecretary1 2021-04-01 2022-03-31 08163869 frs-bus:Original 1 2021-04-01 2022-03-31 08163869 frs-bus:Original frs-core:CurrentFinancialInstruments 1 2022-03-31 08163869 frs-bus:Original frs-core:Non-currentFinancialInstruments 1 2022-03-31 08163869 frs-bus:Original 2 2021-04-01 2022-03-31 08163869 frs-bus:Original frs-core:CurrentFinancialInstruments 2 2022-03-31 08163869 frs-bus:Original frs-core:Non-currentFinancialInstruments 2 2022-03-31 08163869 frs-bus:Original 3 2021-04-01 2022-03-31 08163869 frs-bus:Original frs-core:CurrentFinancialInstruments 3 2022-03-31 08163869 frs-bus:Original frs-core:Non-currentFinancialInstruments 3 2022-03-31 08163869 frs-bus:Original 4 2021-04-01 2022-03-31 08163869 frs-bus:Original frs-core:CurrentFinancialInstruments 4 2022-03-31 08163869 frs-bus:Original frs-core:Non-currentFinancialInstruments 4 2022-03-31 08163869 frs-bus:Original 5 2021-04-01 2022-03-31 08163869 frs-bus:Original frs-core:CurrentFinancialInstruments 5 2022-03-31 08163869 frs-bus:Original frs-core:Non-currentFinancialInstruments 5 2022-03-31 08163869 frs-bus:Original 6 2021-04-01 2022-03-31 08163869 frs-bus:Original frs-core:CurrentFinancialInstruments 6 2022-03-31 08163869 frs-bus:Original frs-core:Non-currentFinancialInstruments 6 2022-03-31 08163869 frs-bus:Original 7 2021-04-01 2022-03-31 08163869 frs-bus:Original frs-core:CurrentFinancialInstruments 7 2022-03-31 08163869 frs-bus:Original frs-core:Non-currentFinancialInstruments 7 2022-03-31 08163869 frs-bus:Original 8 2021-04-01 2022-03-31 08163869 frs-bus:Original frs-core:CurrentFinancialInstruments 8 2022-03-31 08163869 frs-bus:Original frs-core:Non-currentFinancialInstruments 8 2022-03-31 08163869 frs-bus:Original 9 2021-04-01 2022-03-31 08163869 frs-bus:Original frs-core:CurrentFinancialInstruments 9 2022-03-31 08163869 frs-bus:Original frs-core:Non-currentFinancialInstruments 9 2022-03-31 08163869 frs-bus:Original 10 2021-04-01 2022-03-31 08163869 frs-bus:Original frs-core:CurrentFinancialInstruments 10 2022-03-31 08163869 frs-bus:Original frs-core:Non-currentFinancialInstruments 10 2022-03-31 08163869 frs-bus:Original 11 2021-04-01 2022-03-31 08163869 frs-bus:Original frs-core:CurrentFinancialInstruments 11 2022-03-31 08163869 frs-bus:Original frs-core:Non-currentFinancialInstruments 11 2022-03-31 08163869 frs-bus:Original 12 2021-04-01 2022-03-31 08163869 frs-bus:Original frs-core:CurrentFinancialInstruments 12 2022-03-31 08163869 frs-bus:Original frs-core:Non-currentFinancialInstruments 12 2022-03-31 08163869 frs-bus:Original 13 2021-04-01 2022-03-31 08163869 frs-bus:Original frs-core:CurrentFinancialInstruments 13 2022-03-31 08163869 frs-bus:Original frs-core:Non-currentFinancialInstruments 13 2022-03-31 08163869 frs-bus:Original 14 2021-04-01 2022-03-31 08163869 frs-bus:Original frs-core:CurrentFinancialInstruments 14 2022-03-31 08163869 frs-bus:Original frs-core:Non-currentFinancialInstruments 14 2022-03-31 08163869 frs-bus:Original 15 2021-04-01 2022-03-31 08163869 frs-bus:Original frs-core:CurrentFinancialInstruments 15 2022-03-31 08163869 frs-bus:Original frs-core:Non-currentFinancialInstruments 15 2022-03-31 08163869 frs-bus:Original 16 2021-04-01 2022-03-31 08163869 frs-bus:Original frs-core:CurrentFinancialInstruments 16 2022-03-31 08163869 frs-bus:Original frs-core:Non-currentFinancialInstruments 16 2022-03-31 08163869 frs-bus:Original 17 2021-04-01 2022-03-31 08163869 frs-bus:Original frs-core:CurrentFinancialInstruments 17 2022-03-31 08163869 frs-bus:Original frs-core:Non-currentFinancialInstruments 17 2022-03-31 08163869 frs-bus:Original 18 2021-04-01 2022-03-31 08163869 frs-bus:Original frs-core:CurrentFinancialInstruments 18 2022-03-31 08163869 frs-bus:Original frs-core:Non-currentFinancialInstruments 18 2022-03-31 08163869 frs-bus:Original 19 2021-04-01 2022-03-31 08163869 frs-bus:Original frs-core:CurrentFinancialInstruments 19 2022-03-31 08163869 frs-bus:Original frs-core:Non-currentFinancialInstruments 19 2022-03-31 08163869 frs-bus:Original 20 2021-04-01 2022-03-31 08163869 frs-bus:Original frs-core:CurrentFinancialInstruments 20 2022-03-31 08163869 frs-bus:Original frs-core:Non-currentFinancialInstruments 20 2022-03-31 08163869 frs-bus:Original dpl-frs:Item1 2021-04-01 2022-03-31 08163869 frs-bus:Original dpl-frs:Item1 2021-03-31 08163869 frs-bus:Original dpl-frs:Item1 2022-03-31 08163869 frs-bus:Original dpl-frs:CostSales dpl-frs:Item1 2021-04-01 2022-03-31 08163869 frs-bus:Original dpl-frs:CostSales dpl-frs:Item1 2021-03-31 08163869 frs-bus:Original dpl-frs:CostSales dpl-frs:Item1 2022-03-31 08163869 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item1 2021-04-01 2022-03-31 08163869 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-04-01 2022-03-31 08163869 frs-bus:Original dpl-frs:Item2 2021-04-01 2022-03-31 08163869 frs-bus:Original dpl-frs:Item2 2021-03-31 08163869 frs-bus:Original dpl-frs:Item2 2022-03-31 08163869 frs-bus:Original dpl-frs:CostSales dpl-frs:Item2 2021-04-01 2022-03-31 08163869 frs-bus:Original dpl-frs:CostSales dpl-frs:Item2 2021-03-31 08163869 frs-bus:Original dpl-frs:CostSales dpl-frs:Item2 2022-03-31 08163869 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item2 2021-04-01 2022-03-31 08163869 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-04-01 2022-03-31 08163869 frs-bus:Original dpl-frs:Item3 2021-04-01 2022-03-31 08163869 frs-bus:Original dpl-frs:Item3 2021-03-31 08163869 frs-bus:Original dpl-frs:Item3 2022-03-31 08163869 frs-bus:Original dpl-frs:CostSales dpl-frs:Item3 2021-04-01 2022-03-31 08163869 frs-bus:Original dpl-frs:CostSales dpl-frs:Item3 2021-03-31 08163869 frs-bus:Original dpl-frs:CostSales dpl-frs:Item3 2022-03-31 08163869 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item3 2021-04-01 2022-03-31 08163869 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-04-01 2022-03-31 08163869 frs-bus:Original dpl-frs:Item4 2021-04-01 2022-03-31 08163869 frs-bus:Original dpl-frs:Item4 2021-03-31 08163869 frs-bus:Original dpl-frs:Item4 2022-03-31 08163869 frs-bus:Original dpl-frs:CostSales dpl-frs:Item4 2021-04-01 2022-03-31 08163869 frs-bus:Original dpl-frs:CostSales dpl-frs:Item4 2021-03-31 08163869 frs-bus:Original dpl-frs:CostSales dpl-frs:Item4 2022-03-31 08163869 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item4 2021-04-01 2022-03-31 08163869 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-04-01 2022-03-31 08163869 frs-bus:Original dpl-frs:Item5 2021-04-01 2022-03-31 08163869 frs-bus:Original dpl-frs:Item5 2021-03-31 08163869 frs-bus:Original dpl-frs:Item5 2022-03-31 08163869 frs-bus:Original dpl-frs:CostSales dpl-frs:Item5 2021-04-01 2022-03-31 08163869 frs-bus:Original dpl-frs:CostSales dpl-frs:Item5 2021-03-31 08163869 frs-bus:Original dpl-frs:CostSales dpl-frs:Item5 2022-03-31 08163869 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item5 2021-04-01 2022-03-31 08163869 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-04-01 2022-03-31 08163869 frs-bus:Original dpl-frs:Item6 2021-04-01 2022-03-31 08163869 frs-bus:Original dpl-frs:Item6 2021-03-31 08163869 frs-bus:Original dpl-frs:Item6 2022-03-31 08163869 frs-bus:Original dpl-frs:CostSales dpl-frs:Item6 2021-04-01 2022-03-31 08163869 frs-bus:Original dpl-frs:CostSales dpl-frs:Item6 2021-03-31 08163869 frs-bus:Original dpl-frs:CostSales dpl-frs:Item6 2022-03-31 08163869 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item6 2021-04-01 2022-03-31 08163869 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-04-01 2022-03-31 08163869 frs-bus:Original dpl-frs:Item7 2021-04-01 2022-03-31 08163869 frs-bus:Original dpl-frs:Item7 2021-03-31 08163869 frs-bus:Original dpl-frs:Item7 2022-03-31 08163869 frs-bus:Original dpl-frs:CostSales dpl-frs:Item7 2021-04-01 2022-03-31 08163869 frs-bus:Original dpl-frs:CostSales dpl-frs:Item7 2021-03-31 08163869 frs-bus:Original dpl-frs:CostSales dpl-frs:Item7 2022-03-31 08163869 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item7 2021-04-01 2022-03-31 08163869 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-04-01 2022-03-31 08163869 frs-bus:Original dpl-frs:Item8 2021-04-01 2022-03-31 08163869 frs-bus:Original dpl-frs:Item8 2021-03-31 08163869 frs-bus:Original dpl-frs:Item8 2022-03-31 08163869 frs-bus:Original dpl-frs:CostSales dpl-frs:Item8 2021-04-01 2022-03-31 08163869 frs-bus:Original dpl-frs:CostSales dpl-frs:Item8 2021-03-31 08163869 frs-bus:Original dpl-frs:CostSales dpl-frs:Item8 2022-03-31 08163869 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item8 2021-04-01 2022-03-31 08163869 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-04-01 2022-03-31 08163869 frs-bus:Original dpl-frs:Item9 2021-04-01 2022-03-31 08163869 frs-bus:Original dpl-frs:Item9 2021-03-31 08163869 frs-bus:Original dpl-frs:Item9 2022-03-31 08163869 frs-bus:Original dpl-frs:CostSales dpl-frs:Item9 2021-04-01 2022-03-31 08163869 frs-bus:Original dpl-frs:CostSales dpl-frs:Item9 2021-03-31 08163869 frs-bus:Original dpl-frs:CostSales dpl-frs:Item9 2022-03-31 08163869 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item9 2021-04-01 2022-03-31 08163869 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-04-01 2022-03-31 08163869 frs-bus:Original dpl-frs:Item10 2021-04-01 2022-03-31 08163869 frs-bus:Original dpl-frs:Item10 2021-03-31 08163869 frs-bus:Original dpl-frs:Item10 2022-03-31 08163869 frs-bus:Original dpl-frs:CostSales dpl-frs:Item10 2021-04-01 2022-03-31 08163869 frs-bus:Original dpl-frs:CostSales dpl-frs:Item10 2021-03-31 08163869 frs-bus:Original dpl-frs:CostSales dpl-frs:Item10 2022-03-31 08163869 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item10 2021-04-01 2022-03-31 08163869 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-04-01 2022-03-31 08163869 frs-bus:Original dpl-frs:Item11 2021-04-01 2022-03-31 08163869 frs-bus:Original dpl-frs:Item11 2021-03-31 08163869 frs-bus:Original dpl-frs:Item11 2022-03-31 08163869 frs-bus:Original dpl-frs:CostSales dpl-frs:Item11 2021-04-01 2022-03-31 08163869 frs-bus:Original dpl-frs:CostSales dpl-frs:Item11 2021-03-31 08163869 frs-bus:Original dpl-frs:CostSales dpl-frs:Item11 2022-03-31 08163869 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item11 2021-04-01 2022-03-31 08163869 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-04-01 2022-03-31 08163869 frs-bus:Original dpl-frs:Item12 2021-04-01 2022-03-31 08163869 frs-bus:Original dpl-frs:Item12 2021-03-31 08163869 frs-bus:Original dpl-frs:Item12 2022-03-31 08163869 frs-bus:Original dpl-frs:CostSales dpl-frs:Item12 2021-04-01 2022-03-31 08163869 frs-bus:Original dpl-frs:CostSales dpl-frs:Item12 2021-03-31 08163869 frs-bus:Original dpl-frs:CostSales dpl-frs:Item12 2022-03-31 08163869 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item12 2021-04-01 2022-03-31 08163869 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-04-01 2022-03-31 08163869 frs-bus:Original 1 2021-04-01 2022-03-31 08163869 frs-bus:Original frs-countries:EnglandWales 2021-04-01 2022-03-31
Registered number: 08163869
Homebrew London Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2023
LAS Accountants LLP
Unaudited Financial Statements
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—5
Page 1
Statement of Financial Position
Registered number: 08163869
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 6,423 2,559
6,423 2,559
CURRENT ASSETS
Debtors 5 2,203 16,989
Cash at bank and in hand 574,568 869,453
576,771 886,442
Creditors: Amounts Falling Due Within One Year 6 (24,586 ) (280,046 )
NET CURRENT ASSETS (LIABILITIES) 552,185 606,396
TOTAL ASSETS LESS CURRENT LIABILITIES 558,608 608,955
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,606 ) (486 )
NET ASSETS 557,002 608,469
CAPITAL AND RESERVES
Called up share capital 7 1 1
Income Statement 557,001 608,468
SHAREHOLDERS' FUNDS 557,002 608,469
Page 1
Page 2
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 his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.
On behalf of the board
Mr P A O'Neill
Director
02/11/2023
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Homebrew London Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08163869 . The registered office is C/O LAS Accountants LLP, No.1 Royal Exchange, London, EC3V 3DG.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
These financial statements have been prepared in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The financial statements are prepared in UK sterling, which is the functional currency of the entity. Monetary amounts in these financial statements are rounded to the nearest UK pound.

The principle accounting policies adopted are set below.
2.2. Going Concern Disclosure
The director has considered the prospects of the business for the next twelve months and beyond, which has included an assessment of the potential impact of a possible additional tax payment plus interest being due to HMRC of which the amount and timing are currently uncertain. The director does not anticipate any event to cause any liquidity or going concern issue for the company and has therefore arrived at a reasonable expectation the company will continue to meet its obligations as they fall due. The Director has also pledged his financial support to assist with this if required. On this basis, the director will continue to adopt the going concern basis of accounting in preparing the financial statements.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
2.4. Tangible Fixed Assets and Depreciation
Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures & Fittings 20% Straight Line
Computer Equipment 33% Straight Line
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses.
2.5. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred Tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date 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 is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.
2.6. Financial Instruments
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors, creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.
2.7. Cash and Cash Equivalents
Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
Page 3
Page 4
2.8. Critical Accounting Judgements And Key Sources of Estimation Uncertainty
In the application of the company's accounting policies management is required to make judgements, estimates and assumptions about the carrying value of assets and liabilities that are not readily ascertainable from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered to be relevant. Actual outcomes may differ from these estimates.

The estimates and underlying assumptions are reviewed on a continuing basis. Revisions to accounting estimates are recognised in the period in which the estimates are revised.

The key areas of estimation uncertainty that have a significant effect on the amounts recognised in the financial statements are described below:

Accrued Expenditure

The company includes a provision for invoices which are yet to be received from and amounts paid in advance to suppliers. These provisions are estimated based upon the expected values of the invoices which are issued and services received following the period end.
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows:
2023 2022
Office and administration 1 1
1 1
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 April 2022 8,563 - 8,563
Additions 4,938 948 5,886
As at 31 March 2023 13,501 948 14,449
Depreciation
As at 1 April 2022 6,004 - 6,004
Provided during the period 1,706 316 2,022
As at 31 March 2023 7,710 316 8,026
Net Book Value
As at 31 March 2023 5,791 632 6,423
As at 1 April 2022 2,559 - 2,559
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 270 -
Prepayments and accrued income 1,933 -
Other debtors - 16,989
2,203 16,989
Page 4
Page 5
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 5,370 84,370
Corporation tax 8,154 122,818
Other taxes and social security - 14
VAT 8,201 61,517
Other creditors - 2,840
Accruals and deferred income 2,674 8,398
Director's loan account 187 89
24,586 280,046
7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1 1
The nominal value per share is £0.1 and there are 100 Ordinary Share in issue.
Page 5