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 07100454 J Curnock Cook S J Curnock Cook iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07100454 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-03-31 07100454 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-03-31 07100454 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-03-31 07100454 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-03-31 07100454 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-04-01 2023-03-31 07100454 frs-core:AllSubsidiaries 2022-04-01 2023-03-31 07100454 frs-core:KeyManagementPersonnel 2022-04-01 2023-03-31 07100454 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-04-01 2023-03-31 07100454 frs-core:OtherRelatedParties 2022-04-01 2023-03-31 07100454 2022-03-31 07100454 2023-03-31 07100454 2022-04-01 2023-03-31 07100454 frs-core:CurrentFinancialInstruments 2023-03-31 07100454 frs-core:CurrentFinancialInstruments 2022-04-01 2023-03-31 07100454 frs-core:Non-currentFinancialInstruments 2023-03-31 07100454 frs-core:Non-currentFinancialInstruments 2022-04-01 2023-03-31 07100454 frs-core:CurrentFinancialInstruments 2022-04-01 2023-03-31 07100454 frs-core:CurrentFinancialInstruments 2023-03-31 07100454 frs-core:AfterOneYear 2022-04-01 2023-03-31 07100454 frs-core:BetweenOneFiveYears 2022-04-01 2023-03-31 07100454 frs-core:BetweenOneFiveYears 2023-03-31 07100454 frs-core:ComputerEquipment 2023-03-31 07100454 frs-core:ComputerEquipment 2022-04-01 2023-03-31 07100454 frs-core:ComputerEquipment 2022-03-31 07100454 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-03-31 07100454 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-04-01 2023-03-31 07100454 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-03-31 07100454 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-03-31 07100454 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-04-01 2023-03-31 07100454 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-03-31 07100454 frs-core:FurnitureFittings 2023-03-31 07100454 frs-core:FurnitureFittings 2022-04-01 2023-03-31 07100454 frs-core:FurnitureFittings 2022-03-31 07100454 frs-core:NetGoodwill 2023-03-31 07100454 frs-core:NetGoodwill 2022-04-01 2023-03-31 07100454 frs-core:NetGoodwill 2022-03-31 07100454 frs-core:InvestmentPropertyIncludedWithinPPE 2023-03-31 07100454 frs-core:InvestmentPropertyIncludedWithinPPE 2022-04-01 2023-03-31 07100454 frs-core:InvestmentPropertyIncludedWithinPPE 2022-03-31 07100454 frs-core:LandBuildings 2023-03-31 07100454 frs-core:LandBuildings 2022-04-01 2023-03-31 07100454 frs-core:LandBuildings 2022-03-31 07100454 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-03-31 07100454 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-04-01 2023-03-31 07100454 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-03-31 07100454 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-03-31 07100454 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-04-01 2023-03-31 07100454 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-03-31 07100454 frs-core:MoreThanFiveYears 2022-04-01 2023-03-31 07100454 frs-core:MoreThanFiveYears 2023-03-31 07100454 frs-core:MotorVehicles 2023-03-31 07100454 frs-core:MotorVehicles 2022-04-01 2023-03-31 07100454 frs-core:MotorVehicles 2022-03-31 07100454 frs-core:OtherResidualIntangibleAssets 2023-03-31 07100454 frs-core:OtherResidualIntangibleAssets 2022-04-01 2023-03-31 07100454 frs-core:OtherResidualIntangibleAssets 2022-03-31 07100454 frs-core:PlantMachinery 2023-03-31 07100454 frs-core:PlantMachinery 2022-04-01 2023-03-31 07100454 frs-core:PlantMachinery 2022-03-31 07100454 frs-core:Secured 2023-03-31 07100454 frs-core:Unsecured 2023-03-31 07100454 frs-core:WithinOneYear 2022-04-01 2023-03-31 07100454 frs-core:WithinOneYear 2023-03-31 07100454 frs-core:CapitalRedemptionReserve 2022-04-01 2023-03-31 07100454 frs-core:CapitalRedemptionReserve 2022-03-31 07100454 frs-core:CapitalRedemptionReserve 2023-03-31 07100454 frs-core:OtherReservesSubtotal 2022-04-01 2023-03-31 07100454 frs-core:OtherReservesSubtotal 2022-03-31 07100454 frs-core:OtherReservesSubtotal 2023-03-31 07100454 frs-core:RevaluationReserve 2022-04-01 2023-03-31 07100454 frs-core:RevaluationReserve 2022-03-31 07100454 frs-core:RevaluationReserve 2023-03-31 07100454 frs-core:SharePremium 2022-04-01 2023-03-31 07100454 frs-core:SharePremium 2022-03-31 07100454 frs-core:SharePremium 2023-03-31 07100454 frs-core:ShareCapital 2022-04-01 2023-03-31 07100454 frs-core:ShareCapital 2022-03-31 07100454 frs-core:ShareCapital 2023-03-31 07100454 frs-core:RetainedEarningsAccumulatedLosses 2022-04-01 2023-03-31 07100454 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-03-31 07100454 frs-core:RetainedEarningsAccumulatedLosses 2023-03-31 07100454 frs-core:RetainedEarningsAccumulatedLosses 2022-03-31 07100454 frs-core:RetainedEarningsAccumulatedLosses 2023-03-31 07100454 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-03-31 07100454 frs-countries:UnitedKingdom 2022-04-01 2023-03-31 07100454 frs-countries:Europe 2022-04-01 2023-03-31 07100454 frs-countries:NorthAmerica 2022-04-01 2023-03-31 07100454 frs-countries:SouthAmerica 2022-04-01 2023-03-31 07100454 frs-countries:Asia 2022-04-01 2023-03-31 07100454 frs-countries:RestWorldOutsideUK 2022-04-01 2023-03-31 07100454 frs-bus:HighestPaidDirector 2022-04-01 2023-03-31 07100454 frs-bus:PrivateLimitedCompanyLtd 2022-04-01 2023-03-31 07100454 frs-bus:CompanyLimitedByGuarantee 2022-04-01 2023-03-31 07100454 frs-bus:LimitedLiabilityPartnershipLLP 2022-04-01 2023-03-31 07100454 frs-bus:LimitedLiabilityPartnershipsSORP 2022-04-01 2023-03-31 07100454 frs-bus:FullAccounts 2022-04-01 2023-03-31 07100454 frs-bus:FilletedAccounts 2022-04-01 2023-03-31 07100454 frs-bus:AbridgedAccounts 2022-04-01 2023-03-31 07100454 frs-bus:FRS102 2022-04-01 2023-03-31 07100454 frs-bus:MediumEntities 2022-04-01 2023-03-31 07100454 frs-bus:SmallEntities 2022-04-01 2023-03-31 07100454 frs-bus:EntityHasNeverTraded 2022-04-01 2023-03-31 07100454 frs-bus:EntityNoLongerTradingButTradedInPast 2022-04-01 2023-03-31 07100454 frs-bus:Audited 2022-04-01 2023-03-31 07100454 frs-bus:AuditExempt-NoAccountantsReport 2022-04-01 2023-03-31 07100454 frs-bus:AuditExemptWithAccountantsReport 2022-04-01 2023-03-31 07100454 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-04-01 2023-03-31 07100454 frs-bus:LargeCompaniesRegimeForAccounts 2022-04-01 2023-03-31 07100454 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-04-01 2023-03-31 07100454 frs-bus:SmallCompaniesRegimeForAccounts 2022-04-01 2023-03-31 07100454 frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-04-01 2023-03-31 07100454 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-04-01 2023-03-31 07100454 frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-04-01 2023-03-31 07100454 frs-bus:OrdinaryShareClass1 2022-04-01 2023-03-31 07100454 frs-bus:OrdinaryShareClass1 2022-03-31 07100454 frs-bus:OrdinaryShareClass1 2023-03-31 07100454 frs-bus:OrdinaryShareClass2 2022-04-01 2023-03-31 07100454 frs-bus:OrdinaryShareClass2 2022-03-31 07100454 frs-bus:OrdinaryShareClass2 2023-03-31 07100454 frs-bus:OrdinaryShareClass3 2022-04-01 2023-03-31 07100454 frs-bus:OrdinaryShareClass3 2022-03-31 07100454 frs-bus:OrdinaryShareClass3 2023-03-31 07100454 frs-bus:OrdinaryShareClass4 2022-04-01 2023-03-31 07100454 frs-bus:OrdinaryShareClass4 2022-03-31 07100454 frs-bus:OrdinaryShareClass4 2023-03-31 07100454 frs-bus:OrdinaryShareClass5 2022-04-01 2023-03-31 07100454 frs-bus:OrdinaryShareClass5 2022-03-31 07100454 frs-bus:OrdinaryShareClass5 2023-03-31 07100454 frs-bus:PreferenceShareClass1 2022-04-01 2023-03-31 07100454 frs-bus:PreferenceShareClass1 2022-03-31 07100454 frs-bus:PreferenceShareClass1 2023-03-31 07100454 frs-bus:PreferenceShareClass2 2022-04-01 2023-03-31 07100454 frs-bus:PreferenceShareClass2 2022-03-31 07100454 frs-bus:PreferenceShareClass2 2023-03-31 07100454 frs-bus:PreferenceShareClass3 2022-04-01 2023-03-31 07100454 frs-bus:PreferenceShareClass3 2022-03-31 07100454 frs-bus:PreferenceShareClass3 2023-03-31 07100454 frs-bus:PreferenceShareClass4 2022-04-01 2023-03-31 07100454 frs-bus:PreferenceShareClass4 2022-03-31 07100454 frs-bus:PreferenceShareClass4 2023-03-31 07100454 frs-bus:PreferenceShareClass5 2022-04-01 2023-03-31 07100454 frs-bus:PreferenceShareClass5 2022-03-31 07100454 frs-bus:PreferenceShareClass5 2023-03-31 07100454 1 2022-04-01 2023-03-31 07100454 1 2023-03-31 07100454 1 2022-04-01 2023-03-31 07100454 frs-core:LeasedAssets 2022-04-01 2023-03-31 07100454 frs-core:OwnedAssets 2022-04-01 2023-03-31 07100454 frs-core:CurrencyRisk 2022-04-01 2023-03-31 07100454 frs-core:MarketRisk 2022-04-01 2023-03-31 07100454 frs-core:InterestRateRisk 2022-04-01 2023-03-31 07100454 frs-core:DeferredTaxation 2022-04-01 2023-03-31 07100454 frs-core:DeferredTaxation 2022-03-31 07100454 frs-core:DeferredTaxation 2023-03-31 07100454 frs-core:OtherProvisionsContingentLiabilities 2022-04-01 2023-03-31 07100454 frs-core:OtherProvisionsContingentLiabilities 2022-03-31 07100454 frs-core:OtherProvisionsContingentLiabilities 2023-03-31 07100454 frs-core:ProvisionsDeferredTax 2023-03-31 07100454 frs-core:OtherDeferredTax 2023-03-31 07100454 frs-core:AcceleratedTaxDepreciationDeferredTax 2023-03-31 07100454 frs-core:TaxLossesCarry-forwardsDeferredTax 2023-03-31 07100454 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-03-31 07100454 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-04-01 2023-03-31 07100454 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-03-31 07100454 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-03-31 07100454 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-04-01 2023-03-31 07100454 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-03-31 07100454 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-03-31 07100454 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-04-01 2023-03-31 07100454 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-03-31 07100454 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-03-31 07100454 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-03-31 07100454 frs-core:RevaluationInvestmentPropertyDeferredTax 2023-03-31 07100454 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-03-31 07100454 frs-core:OtherPost-employmentBenefitsDeferredTax 2023-03-31 07100454 frs-core:Share-basedPaymentsDeferredTax 2023-03-31 07100454 frs-core:TaxCreditsDeferredTax 2023-03-31 07100454 frs-core:CostValuation 2022-03-31 07100454 frs-core:AdditionsToInvestments 2023-03-31 07100454 frs-core:DisposalsRepaymentsInvestments 2023-03-31 07100454 frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-03-31 07100454 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-03-31 07100454 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-03-31 07100454 frs-core:OtherIncreaseDecreaseInInvestments 2023-03-31 07100454 frs-core:CostValuation 2023-03-31 07100454 frs-core:ProvisionsForImpairmentInvestments 2022-03-31 07100454 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-03-31 07100454 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-03-31 07100454 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-03-31 07100454 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-03-31 07100454 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-03-31 07100454 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-03-31 07100454 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-03-31 07100454 frs-core:ProvisionsForImpairmentInvestments 2023-03-31 07100454 frs-core:ListedExchangeTraded 2023-03-31 07100454 frs-core:ListedExchangeTraded 2022-03-31 07100454 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-03-31 07100454 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-03-31 07100454 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-03-31 07100454 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-03-31 07100454 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-03-31 07100454 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-03-31 07100454 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-03-31 07100454 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-03-31 07100454 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 07100454 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 07100454 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 07100454 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 07100454 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 07100454 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-03-31 07100454 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 07100454 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 07100454 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 07100454 frs-core:UnlistedNon-exchangeTraded 2023-03-31 07100454 frs-core:UnlistedNon-exchangeTraded 2022-03-31 07100454 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-03-31 07100454 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 07100454 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 07100454 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 07100454 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 07100454 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 07100454 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 07100454 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-03-31 07100454 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 07100454 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 07100454 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 07100454 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 07100454 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 07100454 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-03-31 07100454 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 07100454 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 07100454 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 07100454 dpl-frs:CostSales 2022-04-01 2023-03-31 07100454 dpl-frs:CostSales 2022-03-31 07100454 dpl-frs:CostSales 2023-03-31 07100454 dpl-frs:DistributionCosts 2022-04-01 2023-03-31 07100454 dpl-frs:AdministrativeExpenses 2022-04-01 2023-03-31 07100454 frs-bus:Director1 2022-04-01 2023-03-31 07100454 frs-bus:Director1 2022-03-31 07100454 frs-bus:Director1 2023-03-31 07100454 frs-bus:Director2 2022-04-01 2023-03-31 07100454 frs-bus:Director2 2022-03-31 07100454 frs-bus:Director2 2023-03-31 07100454 1 2022-04-01 2023-03-31 07100454 frs-core:CurrentFinancialInstruments 1 2023-03-31 07100454 frs-core:Non-currentFinancialInstruments 1 2023-03-31 07100454 2 2022-04-01 2023-03-31 07100454 frs-core:CurrentFinancialInstruments 2 2023-03-31 07100454 frs-core:Non-currentFinancialInstruments 2 2023-03-31 07100454 3 2022-04-01 2023-03-31 07100454 frs-core:CurrentFinancialInstruments 3 2023-03-31 07100454 frs-core:Non-currentFinancialInstruments 3 2023-03-31 07100454 4 2022-04-01 2023-03-31 07100454 frs-core:CurrentFinancialInstruments 4 2023-03-31 07100454 frs-core:Non-currentFinancialInstruments 4 2023-03-31 07100454 5 2022-04-01 2023-03-31 07100454 frs-core:CurrentFinancialInstruments 5 2023-03-31 07100454 frs-core:Non-currentFinancialInstruments 5 2023-03-31 07100454 6 2022-04-01 2023-03-31 07100454 frs-core:CurrentFinancialInstruments 6 2023-03-31 07100454 frs-core:Non-currentFinancialInstruments 6 2023-03-31 07100454 7 2022-04-01 2023-03-31 07100454 frs-core:CurrentFinancialInstruments 7 2023-03-31 07100454 frs-core:Non-currentFinancialInstruments 7 2023-03-31 07100454 8 2022-04-01 2023-03-31 07100454 frs-core:CurrentFinancialInstruments 8 2023-03-31 07100454 frs-core:Non-currentFinancialInstruments 8 2023-03-31 07100454 9 2022-04-01 2023-03-31 07100454 frs-core:CurrentFinancialInstruments 9 2023-03-31 07100454 frs-core:Non-currentFinancialInstruments 9 2023-03-31 07100454 10 2022-04-01 2023-03-31 07100454 frs-core:CurrentFinancialInstruments 10 2023-03-31 07100454 frs-core:Non-currentFinancialInstruments 10 2023-03-31 07100454 11 2022-04-01 2023-03-31 07100454 frs-core:CurrentFinancialInstruments 11 2023-03-31 07100454 frs-core:Non-currentFinancialInstruments 11 2023-03-31 07100454 12 2022-04-01 2023-03-31 07100454 frs-core:CurrentFinancialInstruments 12 2023-03-31 07100454 frs-core:Non-currentFinancialInstruments 12 2023-03-31 07100454 13 2022-04-01 2023-03-31 07100454 frs-core:CurrentFinancialInstruments 13 2023-03-31 07100454 frs-core:Non-currentFinancialInstruments 13 2023-03-31 07100454 14 2022-04-01 2023-03-31 07100454 frs-core:CurrentFinancialInstruments 14 2023-03-31 07100454 frs-core:Non-currentFinancialInstruments 14 2023-03-31 07100454 15 2022-04-01 2023-03-31 07100454 frs-core:CurrentFinancialInstruments 15 2023-03-31 07100454 frs-core:Non-currentFinancialInstruments 15 2023-03-31 07100454 16 2022-04-01 2023-03-31 07100454 frs-core:CurrentFinancialInstruments 16 2023-03-31 07100454 frs-core:Non-currentFinancialInstruments 16 2023-03-31 07100454 17 2022-04-01 2023-03-31 07100454 frs-core:CurrentFinancialInstruments 17 2023-03-31 07100454 frs-core:Non-currentFinancialInstruments 17 2023-03-31 07100454 18 2022-04-01 2023-03-31 07100454 frs-core:CurrentFinancialInstruments 18 2023-03-31 07100454 frs-core:Non-currentFinancialInstruments 18 2023-03-31 07100454 19 2022-04-01 2023-03-31 07100454 frs-core:CurrentFinancialInstruments 19 2023-03-31 07100454 frs-core:Non-currentFinancialInstruments 19 2023-03-31 07100454 20 2022-04-01 2023-03-31 07100454 frs-core:CurrentFinancialInstruments 20 2023-03-31 07100454 frs-core:Non-currentFinancialInstruments 20 2023-03-31 07100454 dpl-frs:Item1 2022-04-01 2023-03-31 07100454 dpl-frs:Item1 2022-03-31 07100454 dpl-frs:Item1 2023-03-31 07100454 dpl-frs:CostSales dpl-frs:Item1 2022-04-01 2023-03-31 07100454 dpl-frs:CostSales dpl-frs:Item1 2022-03-31 07100454 dpl-frs:CostSales dpl-frs:Item1 2023-03-31 07100454 dpl-frs:DistributionCosts dpl-frs:Item1 2022-04-01 2023-03-31 07100454 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-04-01 2023-03-31 07100454 dpl-frs:Item2 2022-04-01 2023-03-31 07100454 dpl-frs:Item2 2022-03-31 07100454 dpl-frs:Item2 2023-03-31 07100454 dpl-frs:CostSales dpl-frs:Item2 2022-04-01 2023-03-31 07100454 dpl-frs:CostSales dpl-frs:Item2 2022-03-31 07100454 dpl-frs:CostSales dpl-frs:Item2 2023-03-31 07100454 dpl-frs:DistributionCosts dpl-frs:Item2 2022-04-01 2023-03-31 07100454 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-04-01 2023-03-31 07100454 dpl-frs:Item3 2022-04-01 2023-03-31 07100454 dpl-frs:Item3 2022-03-31 07100454 dpl-frs:Item3 2023-03-31 07100454 dpl-frs:CostSales dpl-frs:Item3 2022-04-01 2023-03-31 07100454 dpl-frs:CostSales dpl-frs:Item3 2022-03-31 07100454 dpl-frs:CostSales dpl-frs:Item3 2023-03-31 07100454 dpl-frs:DistributionCosts dpl-frs:Item3 2022-04-01 2023-03-31 07100454 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-04-01 2023-03-31 07100454 dpl-frs:Item4 2022-04-01 2023-03-31 07100454 dpl-frs:Item4 2022-03-31 07100454 dpl-frs:Item4 2023-03-31 07100454 dpl-frs:CostSales dpl-frs:Item4 2022-04-01 2023-03-31 07100454 dpl-frs:CostSales dpl-frs:Item4 2022-03-31 07100454 dpl-frs:CostSales dpl-frs:Item4 2023-03-31 07100454 dpl-frs:DistributionCosts dpl-frs:Item4 2022-04-01 2023-03-31 07100454 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-04-01 2023-03-31 07100454 dpl-frs:Item5 2022-04-01 2023-03-31 07100454 dpl-frs:Item5 2022-03-31 07100454 dpl-frs:Item5 2023-03-31 07100454 dpl-frs:CostSales dpl-frs:Item5 2022-04-01 2023-03-31 07100454 dpl-frs:CostSales dpl-frs:Item5 2022-03-31 07100454 dpl-frs:CostSales dpl-frs:Item5 2023-03-31 07100454 dpl-frs:DistributionCosts dpl-frs:Item5 2022-04-01 2023-03-31 07100454 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-04-01 2023-03-31 07100454 dpl-frs:Item6 2022-04-01 2023-03-31 07100454 dpl-frs:Item6 2022-03-31 07100454 dpl-frs:Item6 2023-03-31 07100454 dpl-frs:CostSales dpl-frs:Item6 2022-04-01 2023-03-31 07100454 dpl-frs:CostSales dpl-frs:Item6 2022-03-31 07100454 dpl-frs:CostSales dpl-frs:Item6 2023-03-31 07100454 dpl-frs:DistributionCosts dpl-frs:Item6 2022-04-01 2023-03-31 07100454 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-04-01 2023-03-31 07100454 dpl-frs:Item7 2022-04-01 2023-03-31 07100454 dpl-frs:Item7 2022-03-31 07100454 dpl-frs:Item7 2023-03-31 07100454 dpl-frs:CostSales dpl-frs:Item7 2022-04-01 2023-03-31 07100454 dpl-frs:CostSales dpl-frs:Item7 2022-03-31 07100454 dpl-frs:CostSales dpl-frs:Item7 2023-03-31 07100454 dpl-frs:DistributionCosts dpl-frs:Item7 2022-04-01 2023-03-31 07100454 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-04-01 2023-03-31 07100454 dpl-frs:Item8 2022-04-01 2023-03-31 07100454 dpl-frs:Item8 2022-03-31 07100454 dpl-frs:Item8 2023-03-31 07100454 dpl-frs:CostSales dpl-frs:Item8 2022-04-01 2023-03-31 07100454 dpl-frs:CostSales dpl-frs:Item8 2022-03-31 07100454 dpl-frs:CostSales dpl-frs:Item8 2023-03-31 07100454 dpl-frs:DistributionCosts dpl-frs:Item8 2022-04-01 2023-03-31 07100454 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-04-01 2023-03-31 07100454 dpl-frs:Item9 2022-04-01 2023-03-31 07100454 dpl-frs:Item9 2022-03-31 07100454 dpl-frs:Item9 2023-03-31 07100454 dpl-frs:CostSales dpl-frs:Item9 2022-04-01 2023-03-31 07100454 dpl-frs:CostSales dpl-frs:Item9 2022-03-31 07100454 dpl-frs:CostSales dpl-frs:Item9 2023-03-31 07100454 dpl-frs:DistributionCosts dpl-frs:Item9 2022-04-01 2023-03-31 07100454 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-04-01 2023-03-31 07100454 dpl-frs:Item10 2022-04-01 2023-03-31 07100454 dpl-frs:Item10 2022-03-31 07100454 dpl-frs:Item10 2023-03-31 07100454 dpl-frs:CostSales dpl-frs:Item10 2022-04-01 2023-03-31 07100454 dpl-frs:CostSales dpl-frs:Item10 2022-03-31 07100454 dpl-frs:CostSales dpl-frs:Item10 2023-03-31 07100454 dpl-frs:DistributionCosts dpl-frs:Item10 2022-04-01 2023-03-31 07100454 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-04-01 2023-03-31 07100454 dpl-frs:Item11 2022-04-01 2023-03-31 07100454 dpl-frs:Item11 2022-03-31 07100454 dpl-frs:Item11 2023-03-31 07100454 dpl-frs:CostSales dpl-frs:Item11 2022-04-01 2023-03-31 07100454 dpl-frs:CostSales dpl-frs:Item11 2022-03-31 07100454 dpl-frs:CostSales dpl-frs:Item11 2023-03-31 07100454 dpl-frs:DistributionCosts dpl-frs:Item11 2022-04-01 2023-03-31 07100454 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-04-01 2023-03-31 07100454 dpl-frs:Item12 2022-04-01 2023-03-31 07100454 dpl-frs:Item12 2022-03-31 07100454 dpl-frs:Item12 2023-03-31 07100454 dpl-frs:CostSales dpl-frs:Item12 2022-04-01 2023-03-31 07100454 dpl-frs:CostSales dpl-frs:Item12 2022-03-31 07100454 dpl-frs:CostSales dpl-frs:Item12 2023-03-31 07100454 dpl-frs:DistributionCosts dpl-frs:Item12 2022-04-01 2023-03-31 07100454 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-04-01 2023-03-31 07100454 1 2022-04-01 2023-03-31 07100454 frs-countries:EnglandWales 2022-04-01 2023-03-31 07100454 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-03-31 07100454 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-03-31 07100454 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-03-31 07100454 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-03-31 07100454 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-04-01 2022-03-31 07100454 frs-core:AllSubsidiaries 2021-04-01 2022-03-31 07100454 frs-core:KeyManagementPersonnel 2021-04-01 2022-03-31 07100454 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-04-01 2022-03-31 07100454 frs-core:OtherRelatedParties 2021-04-01 2022-03-31 07100454 2021-03-31 07100454 2022-03-31 07100454 2021-04-01 2022-03-31 07100454 frs-core:CurrentFinancialInstruments 2022-03-31 07100454 frs-core:CurrentFinancialInstruments 2021-04-01 2022-03-31 07100454 frs-core:Non-currentFinancialInstruments 2022-03-31 07100454 frs-core:Non-currentFinancialInstruments 2021-04-01 2022-03-31 07100454 frs-core:CurrentFinancialInstruments 2021-04-01 2022-03-31 07100454 frs-core:CurrentFinancialInstruments 2022-03-31 07100454 frs-core:AfterOneYear 2021-04-01 2022-03-31 07100454 frs-core:BetweenOneFiveYears 2021-04-01 2022-03-31 07100454 frs-core:BetweenOneFiveYears 2022-03-31 07100454 frs-core:ComputerEquipment 2022-03-31 07100454 frs-core:ComputerEquipment 2021-04-01 2022-03-31 07100454 frs-core:ComputerEquipment 2021-03-31 07100454 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-03-31 07100454 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-04-01 2022-03-31 07100454 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-03-31 07100454 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-03-31 07100454 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-04-01 2022-03-31 07100454 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-03-31 07100454 frs-core:FurnitureFittings 2022-03-31 07100454 frs-core:FurnitureFittings 2021-04-01 2022-03-31 07100454 frs-core:FurnitureFittings 2021-03-31 07100454 frs-core:NetGoodwill 2022-03-31 07100454 frs-core:NetGoodwill 2021-04-01 2022-03-31 07100454 frs-core:NetGoodwill 2021-03-31 07100454 frs-core:InvestmentPropertyIncludedWithinPPE 2022-03-31 07100454 frs-core:InvestmentPropertyIncludedWithinPPE 2021-04-01 2022-03-31 07100454 frs-core:InvestmentPropertyIncludedWithinPPE 2021-03-31 07100454 frs-core:LandBuildings 2022-03-31 07100454 frs-core:LandBuildings 2021-04-01 2022-03-31 07100454 frs-core:LandBuildings 2021-03-31 07100454 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-03-31 07100454 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-04-01 2022-03-31 07100454 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-03-31 07100454 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-03-31 07100454 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-04-01 2022-03-31 07100454 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-03-31 07100454 frs-core:MoreThanFiveYears 2021-04-01 2022-03-31 07100454 frs-core:MoreThanFiveYears 2022-03-31 07100454 frs-core:MotorVehicles 2022-03-31 07100454 frs-core:MotorVehicles 2021-04-01 2022-03-31 07100454 frs-core:MotorVehicles 2021-03-31 07100454 frs-core:OtherResidualIntangibleAssets 2022-03-31 07100454 frs-core:OtherResidualIntangibleAssets 2021-04-01 2022-03-31 07100454 frs-core:OtherResidualIntangibleAssets 2021-03-31 07100454 frs-core:PlantMachinery 2022-03-31 07100454 frs-core:PlantMachinery 2021-04-01 2022-03-31 07100454 frs-core:PlantMachinery 2021-03-31 07100454 frs-core:Secured 2022-03-31 07100454 frs-core:Unsecured 2022-03-31 07100454 frs-core:WithinOneYear 2021-04-01 2022-03-31 07100454 frs-core:WithinOneYear 2022-03-31 07100454 frs-core:CapitalRedemptionReserve 2021-04-01 2022-03-31 07100454 frs-core:CapitalRedemptionReserve 2021-03-31 07100454 frs-core:CapitalRedemptionReserve 2022-03-31 07100454 frs-core:OtherReservesSubtotal 2021-04-01 2022-03-31 07100454 frs-core:OtherReservesSubtotal 2021-03-31 07100454 frs-core:OtherReservesSubtotal 2022-03-31 07100454 frs-core:RevaluationReserve 2021-04-01 2022-03-31 07100454 frs-core:RevaluationReserve 2021-03-31 07100454 frs-core:RevaluationReserve 2022-03-31 07100454 frs-core:SharePremium 2021-04-01 2022-03-31 07100454 frs-core:SharePremium 2021-03-31 07100454 frs-core:SharePremium 2022-03-31 07100454 frs-core:ShareCapital 2021-04-01 2022-03-31 07100454 frs-core:ShareCapital 2021-03-31 07100454 frs-core:ShareCapital 2022-03-31 07100454 frs-core:RetainedEarningsAccumulatedLosses 2021-04-01 2022-03-31 07100454 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-03-31 07100454 frs-core:RetainedEarningsAccumulatedLosses 2022-03-31 07100454 frs-core:RetainedEarningsAccumulatedLosses 2021-03-31 07100454 frs-core:RetainedEarningsAccumulatedLosses 2022-03-31 07100454 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-03-31 07100454 frs-countries:UnitedKingdom 2021-04-01 2022-03-31 07100454 frs-countries:Europe 2021-04-01 2022-03-31 07100454 frs-countries:NorthAmerica 2021-04-01 2022-03-31 07100454 frs-countries:SouthAmerica 2021-04-01 2022-03-31 07100454 frs-countries:Asia 2021-04-01 2022-03-31 07100454 frs-countries:RestWorldOutsideUK 2021-04-01 2022-03-31 07100454 frs-bus:HighestPaidDirector 2021-04-01 2022-03-31 07100454 frs-bus:PrivateLimitedCompanyLtd 2021-04-01 2022-03-31 07100454 frs-bus:CompanyLimitedByGuarantee 2021-04-01 2022-03-31 07100454 frs-bus:LimitedLiabilityPartnershipLLP 2021-04-01 2022-03-31 07100454 frs-bus:LimitedLiabilityPartnershipsSORP 2021-04-01 2022-03-31 07100454 frs-bus:FullAccounts 2021-04-01 2022-03-31 07100454 frs-bus:FilletedAccounts 2021-04-01 2022-03-31 07100454 frs-bus:AbridgedAccounts 2021-04-01 2022-03-31 07100454 frs-bus:FRS102 2021-04-01 2022-03-31 07100454 frs-bus:MediumEntities 2021-04-01 2022-03-31 07100454 frs-bus:SmallEntities 2021-04-01 2022-03-31 07100454 frs-bus:EntityHasNeverTraded 2021-04-01 2022-03-31 07100454 frs-bus:EntityNoLongerTradingButTradedInPast 2021-04-01 2022-03-31 07100454 frs-bus:Audited 2021-04-01 2022-03-31 07100454 frs-bus:AuditExempt-NoAccountantsReport 2021-04-01 2022-03-31 07100454 frs-bus:AuditExemptWithAccountantsReport 2021-04-01 2022-03-31 07100454 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-04-01 2022-03-31 07100454 frs-bus:LargeCompaniesRegimeForAccounts 2021-04-01 2022-03-31 07100454 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-04-01 2022-03-31 07100454 frs-bus:SmallCompaniesRegimeForAccounts 2021-04-01 2022-03-31 07100454 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-04-01 2022-03-31 07100454 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-04-01 2022-03-31 07100454 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-04-01 2022-03-31 07100454 frs-bus:OrdinaryShareClass1 2021-04-01 2022-03-31 07100454 frs-bus:OrdinaryShareClass1 2021-03-31 07100454 frs-bus:OrdinaryShareClass1 2022-03-31 07100454 frs-bus:OrdinaryShareClass2 2021-04-01 2022-03-31 07100454 frs-bus:OrdinaryShareClass2 2021-03-31 07100454 frs-bus:OrdinaryShareClass2 2022-03-31 07100454 frs-bus:OrdinaryShareClass3 2021-04-01 2022-03-31 07100454 frs-bus:OrdinaryShareClass3 2021-03-31 07100454 frs-bus:OrdinaryShareClass3 2022-03-31 07100454 frs-bus:OrdinaryShareClass4 2021-04-01 2022-03-31 07100454 frs-bus:OrdinaryShareClass4 2021-03-31 07100454 frs-bus:OrdinaryShareClass4 2022-03-31 07100454 frs-bus:OrdinaryShareClass5 2021-04-01 2022-03-31 07100454 frs-bus:OrdinaryShareClass5 2021-03-31 07100454 frs-bus:OrdinaryShareClass5 2022-03-31 07100454 frs-bus:PreferenceShareClass1 2021-04-01 2022-03-31 07100454 frs-bus:PreferenceShareClass1 2021-03-31 07100454 frs-bus:PreferenceShareClass1 2022-03-31 07100454 frs-bus:PreferenceShareClass2 2021-04-01 2022-03-31 07100454 frs-bus:PreferenceShareClass2 2021-03-31 07100454 frs-bus:PreferenceShareClass2 2022-03-31 07100454 frs-bus:PreferenceShareClass3 2021-04-01 2022-03-31 07100454 frs-bus:PreferenceShareClass3 2021-03-31 07100454 frs-bus:PreferenceShareClass3 2022-03-31 07100454 frs-bus:PreferenceShareClass4 2021-04-01 2022-03-31 07100454 frs-bus:PreferenceShareClass4 2021-03-31 07100454 frs-bus:PreferenceShareClass4 2022-03-31 07100454 frs-bus:PreferenceShareClass5 2021-04-01 2022-03-31 07100454 frs-bus:PreferenceShareClass5 2021-03-31 07100454 frs-bus:PreferenceShareClass5 2022-03-31 07100454 1 2021-04-01 2022-03-31 07100454 1 2022-03-31 07100454 1 2021-04-01 2022-03-31 07100454 frs-core:LeasedAssets 2021-04-01 2022-03-31 07100454 frs-core:OwnedAssets 2021-04-01 2022-03-31 07100454 frs-core:CurrencyRisk 2021-04-01 2022-03-31 07100454 frs-core:MarketRisk 2021-04-01 2022-03-31 07100454 frs-core:InterestRateRisk 2021-04-01 2022-03-31 07100454 frs-core:DeferredTaxation 2021-04-01 2022-03-31 07100454 frs-core:DeferredTaxation 2021-03-31 07100454 frs-core:DeferredTaxation 2022-03-31 07100454 frs-core:OtherProvisionsContingentLiabilities 2021-04-01 2022-03-31 07100454 frs-core:OtherProvisionsContingentLiabilities 2021-03-31 07100454 frs-core:OtherProvisionsContingentLiabilities 2022-03-31 07100454 frs-core:ProvisionsDeferredTax 2022-03-31 07100454 frs-core:OtherDeferredTax 2022-03-31 07100454 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-03-31 07100454 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-03-31 07100454 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-03-31 07100454 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-04-01 2022-03-31 07100454 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-03-31 07100454 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-03-31 07100454 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-04-01 2022-03-31 07100454 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-03-31 07100454 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-03-31 07100454 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-04-01 2022-03-31 07100454 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-03-31 07100454 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-03-31 07100454 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-03-31 07100454 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-03-31 07100454 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-03-31 07100454 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-03-31 07100454 frs-core:Share-basedPaymentsDeferredTax 2022-03-31 07100454 frs-core:TaxCreditsDeferredTax 2022-03-31 07100454 frs-core:CostValuation 2021-03-31 07100454 frs-core:AdditionsToInvestments 2022-03-31 07100454 frs-core:DisposalsRepaymentsInvestments 2022-03-31 07100454 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-03-31 07100454 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-03-31 07100454 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-03-31 07100454 frs-core:OtherIncreaseDecreaseInInvestments 2022-03-31 07100454 frs-core:CostValuation 2022-03-31 07100454 frs-core:ProvisionsForImpairmentInvestments 2021-03-31 07100454 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-03-31 07100454 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-03-31 07100454 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-03-31 07100454 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-03-31 07100454 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-03-31 07100454 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-03-31 07100454 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-03-31 07100454 frs-core:ProvisionsForImpairmentInvestments 2022-03-31 07100454 frs-core:ListedExchangeTraded 2022-03-31 07100454 frs-core:ListedExchangeTraded 2021-03-31 07100454 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-03-31 07100454 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-03-31 07100454 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-03-31 07100454 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-03-31 07100454 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-03-31 07100454 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-03-31 07100454 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-03-31 07100454 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-03-31 07100454 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-03-31 07100454 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 07100454 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 07100454 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 07100454 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 07100454 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-03-31 07100454 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 07100454 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 07100454 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 07100454 frs-core:UnlistedNon-exchangeTraded 2022-03-31 07100454 frs-core:UnlistedNon-exchangeTraded 2021-03-31 07100454 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-03-31 07100454 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 07100454 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 07100454 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 07100454 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 07100454 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 07100454 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 07100454 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-03-31 07100454 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-03-31 07100454 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 07100454 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 07100454 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 07100454 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 07100454 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-03-31 07100454 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 07100454 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 07100454 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 07100454 dpl-frs:CostSales 2021-04-01 2022-03-31 07100454 dpl-frs:CostSales 2021-03-31 07100454 dpl-frs:CostSales 2022-03-31 07100454 dpl-frs:DistributionCosts 2021-04-01 2022-03-31 07100454 dpl-frs:AdministrativeExpenses 2021-04-01 2022-03-31 07100454 frs-bus:Director1 2021-04-01 2022-03-31 07100454 frs-bus:Director1 2021-03-31 07100454 frs-bus:Director1 2022-03-31 07100454 frs-bus:Director2 2021-04-01 2022-03-31 07100454 frs-bus:Director2 2021-03-31 07100454 frs-bus:Director2 2022-03-31 07100454 1 2021-04-01 2022-03-31 07100454 frs-core:CurrentFinancialInstruments 1 2022-03-31 07100454 frs-core:Non-currentFinancialInstruments 1 2022-03-31 07100454 2 2021-04-01 2022-03-31 07100454 frs-core:CurrentFinancialInstruments 2 2022-03-31 07100454 frs-core:Non-currentFinancialInstruments 2 2022-03-31 07100454 3 2021-04-01 2022-03-31 07100454 frs-core:CurrentFinancialInstruments 3 2022-03-31 07100454 frs-core:Non-currentFinancialInstruments 3 2022-03-31 07100454 4 2021-04-01 2022-03-31 07100454 frs-core:CurrentFinancialInstruments 4 2022-03-31 07100454 frs-core:Non-currentFinancialInstruments 4 2022-03-31 07100454 5 2021-04-01 2022-03-31 07100454 frs-core:CurrentFinancialInstruments 5 2022-03-31 07100454 frs-core:Non-currentFinancialInstruments 5 2022-03-31 07100454 6 2021-04-01 2022-03-31 07100454 frs-core:CurrentFinancialInstruments 6 2022-03-31 07100454 frs-core:Non-currentFinancialInstruments 6 2022-03-31 07100454 7 2021-04-01 2022-03-31 07100454 frs-core:CurrentFinancialInstruments 7 2022-03-31 07100454 frs-core:Non-currentFinancialInstruments 7 2022-03-31 07100454 8 2021-04-01 2022-03-31 07100454 frs-core:CurrentFinancialInstruments 8 2022-03-31 07100454 frs-core:Non-currentFinancialInstruments 8 2022-03-31 07100454 9 2021-04-01 2022-03-31 07100454 frs-core:CurrentFinancialInstruments 9 2022-03-31 07100454 frs-core:Non-currentFinancialInstruments 9 2022-03-31 07100454 10 2021-04-01 2022-03-31 07100454 frs-core:CurrentFinancialInstruments 10 2022-03-31 07100454 frs-core:Non-currentFinancialInstruments 10 2022-03-31 07100454 11 2021-04-01 2022-03-31 07100454 frs-core:CurrentFinancialInstruments 11 2022-03-31 07100454 frs-core:Non-currentFinancialInstruments 11 2022-03-31 07100454 12 2021-04-01 2022-03-31 07100454 frs-core:CurrentFinancialInstruments 12 2022-03-31 07100454 frs-core:Non-currentFinancialInstruments 12 2022-03-31 07100454 13 2021-04-01 2022-03-31 07100454 frs-core:CurrentFinancialInstruments 13 2022-03-31 07100454 frs-core:Non-currentFinancialInstruments 13 2022-03-31 07100454 14 2021-04-01 2022-03-31 07100454 frs-core:CurrentFinancialInstruments 14 2022-03-31 07100454 frs-core:Non-currentFinancialInstruments 14 2022-03-31 07100454 15 2021-04-01 2022-03-31 07100454 frs-core:CurrentFinancialInstruments 15 2022-03-31 07100454 frs-core:Non-currentFinancialInstruments 15 2022-03-31 07100454 16 2021-04-01 2022-03-31 07100454 frs-core:CurrentFinancialInstruments 16 2022-03-31 07100454 frs-core:Non-currentFinancialInstruments 16 2022-03-31 07100454 17 2021-04-01 2022-03-31 07100454 frs-core:CurrentFinancialInstruments 17 2022-03-31 07100454 frs-core:Non-currentFinancialInstruments 17 2022-03-31 07100454 18 2021-04-01 2022-03-31 07100454 frs-core:CurrentFinancialInstruments 18 2022-03-31 07100454 frs-core:Non-currentFinancialInstruments 18 2022-03-31 07100454 19 2021-04-01 2022-03-31 07100454 frs-core:CurrentFinancialInstruments 19 2022-03-31 07100454 frs-core:Non-currentFinancialInstruments 19 2022-03-31 07100454 20 2021-04-01 2022-03-31 07100454 frs-core:CurrentFinancialInstruments 20 2022-03-31 07100454 frs-core:Non-currentFinancialInstruments 20 2022-03-31 07100454 dpl-frs:Item1 2021-04-01 2022-03-31 07100454 dpl-frs:Item1 2021-03-31 07100454 dpl-frs:Item1 2022-03-31 07100454 dpl-frs:CostSales dpl-frs:Item1 2021-04-01 2022-03-31 07100454 dpl-frs:CostSales dpl-frs:Item1 2021-03-31 07100454 dpl-frs:CostSales dpl-frs:Item1 2022-03-31 07100454 dpl-frs:DistributionCosts dpl-frs:Item1 2021-04-01 2022-03-31 07100454 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-04-01 2022-03-31 07100454 dpl-frs:Item2 2021-04-01 2022-03-31 07100454 dpl-frs:Item2 2021-03-31 07100454 dpl-frs:Item2 2022-03-31 07100454 dpl-frs:CostSales dpl-frs:Item2 2021-04-01 2022-03-31 07100454 dpl-frs:CostSales dpl-frs:Item2 2021-03-31 07100454 dpl-frs:CostSales dpl-frs:Item2 2022-03-31 07100454 dpl-frs:DistributionCosts dpl-frs:Item2 2021-04-01 2022-03-31 07100454 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-04-01 2022-03-31 07100454 dpl-frs:Item3 2021-04-01 2022-03-31 07100454 dpl-frs:Item3 2021-03-31 07100454 dpl-frs:Item3 2022-03-31 07100454 dpl-frs:CostSales dpl-frs:Item3 2021-04-01 2022-03-31 07100454 dpl-frs:CostSales dpl-frs:Item3 2021-03-31 07100454 dpl-frs:CostSales dpl-frs:Item3 2022-03-31 07100454 dpl-frs:DistributionCosts dpl-frs:Item3 2021-04-01 2022-03-31 07100454 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-04-01 2022-03-31 07100454 dpl-frs:Item4 2021-04-01 2022-03-31 07100454 dpl-frs:Item4 2021-03-31 07100454 dpl-frs:Item4 2022-03-31 07100454 dpl-frs:CostSales dpl-frs:Item4 2021-04-01 2022-03-31 07100454 dpl-frs:CostSales dpl-frs:Item4 2021-03-31 07100454 dpl-frs:CostSales dpl-frs:Item4 2022-03-31 07100454 dpl-frs:DistributionCosts dpl-frs:Item4 2021-04-01 2022-03-31 07100454 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-04-01 2022-03-31 07100454 dpl-frs:Item5 2021-04-01 2022-03-31 07100454 dpl-frs:Item5 2021-03-31 07100454 dpl-frs:Item5 2022-03-31 07100454 dpl-frs:CostSales dpl-frs:Item5 2021-04-01 2022-03-31 07100454 dpl-frs:CostSales dpl-frs:Item5 2021-03-31 07100454 dpl-frs:CostSales dpl-frs:Item5 2022-03-31 07100454 dpl-frs:DistributionCosts dpl-frs:Item5 2021-04-01 2022-03-31 07100454 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-04-01 2022-03-31 07100454 dpl-frs:Item6 2021-04-01 2022-03-31 07100454 dpl-frs:Item6 2021-03-31 07100454 dpl-frs:Item6 2022-03-31 07100454 dpl-frs:CostSales dpl-frs:Item6 2021-04-01 2022-03-31 07100454 dpl-frs:CostSales dpl-frs:Item6 2021-03-31 07100454 dpl-frs:CostSales dpl-frs:Item6 2022-03-31 07100454 dpl-frs:DistributionCosts dpl-frs:Item6 2021-04-01 2022-03-31 07100454 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-04-01 2022-03-31 07100454 dpl-frs:Item7 2021-04-01 2022-03-31 07100454 dpl-frs:Item7 2021-03-31 07100454 dpl-frs:Item7 2022-03-31 07100454 dpl-frs:CostSales dpl-frs:Item7 2021-04-01 2022-03-31 07100454 dpl-frs:CostSales dpl-frs:Item7 2021-03-31 07100454 dpl-frs:CostSales dpl-frs:Item7 2022-03-31 07100454 dpl-frs:DistributionCosts dpl-frs:Item7 2021-04-01 2022-03-31 07100454 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-04-01 2022-03-31 07100454 dpl-frs:Item8 2021-04-01 2022-03-31 07100454 dpl-frs:Item8 2021-03-31 07100454 dpl-frs:Item8 2022-03-31 07100454 dpl-frs:CostSales dpl-frs:Item8 2021-04-01 2022-03-31 07100454 dpl-frs:CostSales dpl-frs:Item8 2021-03-31 07100454 dpl-frs:CostSales dpl-frs:Item8 2022-03-31 07100454 dpl-frs:DistributionCosts dpl-frs:Item8 2021-04-01 2022-03-31 07100454 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-04-01 2022-03-31 07100454 dpl-frs:Item9 2021-04-01 2022-03-31 07100454 dpl-frs:Item9 2021-03-31 07100454 dpl-frs:Item9 2022-03-31 07100454 dpl-frs:CostSales dpl-frs:Item9 2021-04-01 2022-03-31 07100454 dpl-frs:CostSales dpl-frs:Item9 2021-03-31 07100454 dpl-frs:CostSales dpl-frs:Item9 2022-03-31 07100454 dpl-frs:DistributionCosts dpl-frs:Item9 2021-04-01 2022-03-31 07100454 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-04-01 2022-03-31 07100454 dpl-frs:Item10 2021-04-01 2022-03-31 07100454 dpl-frs:Item10 2021-03-31 07100454 dpl-frs:Item10 2022-03-31 07100454 dpl-frs:CostSales dpl-frs:Item10 2021-04-01 2022-03-31 07100454 dpl-frs:CostSales dpl-frs:Item10 2021-03-31 07100454 dpl-frs:CostSales dpl-frs:Item10 2022-03-31 07100454 dpl-frs:DistributionCosts dpl-frs:Item10 2021-04-01 2022-03-31 07100454 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-04-01 2022-03-31 07100454 dpl-frs:Item11 2021-04-01 2022-03-31 07100454 dpl-frs:Item11 2021-03-31 07100454 dpl-frs:Item11 2022-03-31 07100454 dpl-frs:CostSales dpl-frs:Item11 2021-04-01 2022-03-31 07100454 dpl-frs:CostSales dpl-frs:Item11 2021-03-31 07100454 dpl-frs:CostSales dpl-frs:Item11 2022-03-31 07100454 dpl-frs:DistributionCosts dpl-frs:Item11 2021-04-01 2022-03-31 07100454 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-04-01 2022-03-31 07100454 dpl-frs:Item12 2021-04-01 2022-03-31 07100454 dpl-frs:Item12 2021-03-31 07100454 dpl-frs:Item12 2022-03-31 07100454 dpl-frs:CostSales dpl-frs:Item12 2021-04-01 2022-03-31 07100454 dpl-frs:CostSales dpl-frs:Item12 2021-03-31 07100454 dpl-frs:CostSales dpl-frs:Item12 2022-03-31 07100454 dpl-frs:DistributionCosts dpl-frs:Item12 2021-04-01 2022-03-31 07100454 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-04-01 2022-03-31 07100454 1 2021-04-01 2022-03-31 07100454 frs-countries:EnglandWales 2021-04-01 2022-03-31
Registered number: 07100454
JLCC Limited
Unaudited Financial Statements
For The Year Ended 31 March 2023
LK & Associates Limited
Unaudited Financial Statements
Contents
Page
Accountant's Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—6
Page 1
Accountant's Report
Chartered Accountant's report to the directors on the preparation of the unaudited statutory accounts of JLCC Limited for the year ended 31 March 2023
In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of JLCC Limited for the year ended 31 March 2023 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.
As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the directors of JLCC Limited , as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of JLCC Limited and state those matters that we have agreed to state to the directors of JLCC Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than JLCC Limited and its directors, as a body, for our work or for this report.
It is your duty to ensure that JLCC Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of JLCC Limited . You consider that JLCC Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of JLCC Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
20/11/2023
LK & Associates Limited
ICAEW Chartered Accountants
2a High Street
Thames Ditton
KT7 0RY
Page 1
Page 2
Balance Sheet
Registered number: 07100454
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 2,694 3,817
2,694 3,817
CURRENT ASSETS
Debtors 6 29,542 8,213
Cash at bank and in hand 520,236 560,521
549,778 568,734
Creditors: Amounts Falling Due Within One Year 7 (75,094 ) (94,203 )
NET CURRENT ASSETS (LIABILITIES) 474,684 474,531
TOTAL ASSETS LESS CURRENT LIABILITIES 477,378 478,348
NET ASSETS 477,378 478,348
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 477,279 478,248
SHAREHOLDERS' FUNDS 477,379 478,348
Page 2
Page 3
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 members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
S J Curnock Cook
Director
20/11/2023
The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
JLCC Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07100454 . The registered office is 2A High Street, Thames Ditton, Surrey, KT7 0RY.
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 the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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. Intangible Fixed Assets and Amortisation - Goodwill
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost
less any accumulated amortisation and any accumulated impairment losses.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 20.00%
2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Page 4
Page 5
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 2)
2 2
4. Intangible Assets
Goodwill
£
Cost
As at 1 April 2022 250,000
As at 31 March 2023 250,000
Amortisation
As at 1 April 2022 250,000
As at 31 March 2023 250,000
Net Book Value
As at 31 March 2023 -
As at 1 April 2022 -
5. Tangible Assets
Plant & Machinery
£
Cost
As at 1 April 2022 5,614
As at 31 March 2023 5,614
Depreciation
As at 1 April 2022 1,797
Provided during the period 1,123
As at 31 March 2023 2,920
Net Book Value
As at 31 March 2023 2,694
As at 1 April 2022 3,817
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 29,279 2,464
Other debtors 263 5,749
29,542 8,213
Page 5
Page 6
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 2,479 6,910
Bank loans and overdrafts 324 780
Other creditors 72,291 86,513
75,094 94,203
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
Page 6