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 05502798 B M Quinn D Re'em B M Quinn true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05502798 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-03-31 05502798 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-03-31 05502798 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-03-31 05502798 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-03-31 05502798 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-04-01 2023-03-31 05502798 frs-core:AllSubsidiaries 2022-04-01 2023-03-31 05502798 frs-core:KeyManagementPersonnel 2022-04-01 2023-03-31 05502798 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-04-01 2023-03-31 05502798 frs-core:OtherRelatedParties 2022-04-01 2023-03-31 05502798 2022-03-31 05502798 2023-03-31 05502798 2022-04-01 2023-03-31 05502798 frs-core:CurrentFinancialInstruments 2023-03-31 05502798 frs-core:CurrentFinancialInstruments 2022-04-01 2023-03-31 05502798 frs-core:Non-currentFinancialInstruments 2023-03-31 05502798 frs-core:Non-currentFinancialInstruments 2022-04-01 2023-03-31 05502798 frs-core:CurrentFinancialInstruments 2022-04-01 2023-03-31 05502798 frs-core:CurrentFinancialInstruments 2023-03-31 05502798 frs-core:AfterOneYear 2022-04-01 2023-03-31 05502798 frs-core:BetweenOneFiveYears 2022-04-01 2023-03-31 05502798 frs-core:BetweenOneFiveYears 2023-03-31 05502798 frs-core:ComputerEquipment 2023-03-31 05502798 frs-core:ComputerEquipment 2022-04-01 2023-03-31 05502798 frs-core:ComputerEquipment 2022-03-31 05502798 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-03-31 05502798 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-04-01 2023-03-31 05502798 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-03-31 05502798 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-03-31 05502798 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-04-01 2023-03-31 05502798 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-03-31 05502798 frs-core:FurnitureFittings 2023-03-31 05502798 frs-core:FurnitureFittings 2022-04-01 2023-03-31 05502798 frs-core:FurnitureFittings 2022-03-31 05502798 frs-core:NetGoodwill 2023-03-31 05502798 frs-core:NetGoodwill 2022-04-01 2023-03-31 05502798 frs-core:NetGoodwill 2022-03-31 05502798 frs-core:InvestmentPropertyIncludedWithinPPE 2023-03-31 05502798 frs-core:InvestmentPropertyIncludedWithinPPE 2022-04-01 2023-03-31 05502798 frs-core:InvestmentPropertyIncludedWithinPPE 2022-03-31 05502798 frs-core:LandBuildings 2023-03-31 05502798 frs-core:LandBuildings 2022-04-01 2023-03-31 05502798 frs-core:LandBuildings 2022-03-31 05502798 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-03-31 05502798 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-04-01 2023-03-31 05502798 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-03-31 05502798 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-03-31 05502798 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-04-01 2023-03-31 05502798 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-03-31 05502798 frs-core:MoreThanFiveYears 2022-04-01 2023-03-31 05502798 frs-core:MoreThanFiveYears 2023-03-31 05502798 frs-core:MotorVehicles 2023-03-31 05502798 frs-core:MotorVehicles 2022-04-01 2023-03-31 05502798 frs-core:MotorVehicles 2022-03-31 05502798 frs-core:OtherResidualIntangibleAssets 2023-03-31 05502798 frs-core:OtherResidualIntangibleAssets 2022-04-01 2023-03-31 05502798 frs-core:OtherResidualIntangibleAssets 2022-03-31 05502798 frs-core:PlantMachinery 2023-03-31 05502798 frs-core:PlantMachinery 2022-04-01 2023-03-31 05502798 frs-core:PlantMachinery 2022-03-31 05502798 frs-core:Secured 2023-03-31 05502798 frs-core:Unsecured 2023-03-31 05502798 frs-core:WithinOneYear 2022-04-01 2023-03-31 05502798 frs-core:WithinOneYear 2023-03-31 05502798 frs-core:CapitalRedemptionReserve 2022-04-01 2023-03-31 05502798 frs-core:CapitalRedemptionReserve 2022-03-31 05502798 frs-core:CapitalRedemptionReserve 2023-03-31 05502798 frs-core:OtherReservesSubtotal 2022-04-01 2023-03-31 05502798 frs-core:OtherReservesSubtotal 2022-03-31 05502798 frs-core:OtherReservesSubtotal 2023-03-31 05502798 frs-core:RevaluationReserve 2022-04-01 2023-03-31 05502798 frs-core:RevaluationReserve 2022-03-31 05502798 frs-core:RevaluationReserve 2023-03-31 05502798 frs-core:SharePremium 2022-04-01 2023-03-31 05502798 frs-core:SharePremium 2022-03-31 05502798 frs-core:SharePremium 2023-03-31 05502798 frs-core:ShareCapital 2022-04-01 2023-03-31 05502798 frs-core:ShareCapital 2022-03-31 05502798 frs-core:ShareCapital 2023-03-31 05502798 frs-core:RetainedEarningsAccumulatedLosses 2022-04-01 2023-03-31 05502798 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-03-31 05502798 frs-core:RetainedEarningsAccumulatedLosses 2023-03-31 05502798 frs-core:RetainedEarningsAccumulatedLosses 2022-03-31 05502798 frs-core:RetainedEarningsAccumulatedLosses 2023-03-31 05502798 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-03-31 05502798 frs-countries:UnitedKingdom 2022-04-01 2023-03-31 05502798 frs-countries:Europe 2022-04-01 2023-03-31 05502798 frs-countries:NorthAmerica 2022-04-01 2023-03-31 05502798 frs-countries:SouthAmerica 2022-04-01 2023-03-31 05502798 frs-countries:Asia 2022-04-01 2023-03-31 05502798 frs-countries:RestWorldOutsideUK 2022-04-01 2023-03-31 05502798 frs-bus:HighestPaidDirector 2022-04-01 2023-03-31 05502798 frs-bus:PrivateLimitedCompanyLtd 2022-04-01 2023-03-31 05502798 frs-bus:CompanyLimitedByGuarantee 2022-04-01 2023-03-31 05502798 frs-bus:LimitedLiabilityPartnershipLLP 2022-04-01 2023-03-31 05502798 frs-bus:LimitedLiabilityPartnershipsSORP 2022-04-01 2023-03-31 05502798 frs-bus:FullAccounts 2022-04-01 2023-03-31 05502798 frs-bus:FilletedAccounts 2022-04-01 2023-03-31 05502798 frs-bus:AbridgedAccounts 2022-04-01 2023-03-31 05502798 frs-bus:FRS102 2022-04-01 2023-03-31 05502798 frs-bus:MediumEntities 2022-04-01 2023-03-31 05502798 frs-bus:SmallEntities 2022-04-01 2023-03-31 05502798 frs-bus:EntityHasNeverTraded 2022-04-01 2023-03-31 05502798 frs-bus:EntityNoLongerTradingButTradedInPast 2022-04-01 2023-03-31 05502798 frs-bus:Audited 2022-04-01 2023-03-31 05502798 frs-bus:AuditExempt-NoAccountantsReport 2022-04-01 2023-03-31 05502798 frs-bus:AuditExemptWithAccountantsReport 2022-04-01 2023-03-31 05502798 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-04-01 2023-03-31 05502798 frs-bus:LargeCompaniesRegimeForAccounts 2022-04-01 2023-03-31 05502798 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-04-01 2023-03-31 05502798 frs-bus:SmallCompaniesRegimeForAccounts 2022-04-01 2023-03-31 05502798 frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-04-01 2023-03-31 05502798 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-04-01 2023-03-31 05502798 frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-04-01 2023-03-31 05502798 frs-bus:OrdinaryShareClass1 2022-04-01 2023-03-31 05502798 frs-bus:OrdinaryShareClass1 2022-03-31 05502798 frs-bus:OrdinaryShareClass1 2023-03-31 05502798 frs-bus:OrdinaryShareClass2 2022-04-01 2023-03-31 05502798 frs-bus:OrdinaryShareClass2 2022-03-31 05502798 frs-bus:OrdinaryShareClass2 2023-03-31 05502798 frs-bus:OrdinaryShareClass3 2022-04-01 2023-03-31 05502798 frs-bus:OrdinaryShareClass3 2022-03-31 05502798 frs-bus:OrdinaryShareClass3 2023-03-31 05502798 frs-bus:OrdinaryShareClass4 2022-04-01 2023-03-31 05502798 frs-bus:OrdinaryShareClass4 2022-03-31 05502798 frs-bus:OrdinaryShareClass4 2023-03-31 05502798 frs-bus:OrdinaryShareClass5 2022-04-01 2023-03-31 05502798 frs-bus:OrdinaryShareClass5 2022-03-31 05502798 frs-bus:OrdinaryShareClass5 2023-03-31 05502798 frs-bus:PreferenceShareClass1 2022-04-01 2023-03-31 05502798 frs-bus:PreferenceShareClass1 2022-03-31 05502798 frs-bus:PreferenceShareClass1 2023-03-31 05502798 frs-bus:PreferenceShareClass2 2022-04-01 2023-03-31 05502798 frs-bus:PreferenceShareClass2 2022-03-31 05502798 frs-bus:PreferenceShareClass2 2023-03-31 05502798 frs-bus:PreferenceShareClass3 2022-04-01 2023-03-31 05502798 frs-bus:PreferenceShareClass3 2022-03-31 05502798 frs-bus:PreferenceShareClass3 2023-03-31 05502798 frs-bus:PreferenceShareClass4 2022-04-01 2023-03-31 05502798 frs-bus:PreferenceShareClass4 2022-03-31 05502798 frs-bus:PreferenceShareClass4 2023-03-31 05502798 frs-bus:PreferenceShareClass5 2022-04-01 2023-03-31 05502798 frs-bus:PreferenceShareClass5 2022-03-31 05502798 frs-bus:PreferenceShareClass5 2023-03-31 05502798 1 2022-04-01 2023-03-31 05502798 1 2023-03-31 05502798 1 2022-04-01 2023-03-31 05502798 frs-core:LeasedAssets 2022-04-01 2023-03-31 05502798 frs-core:OwnedAssets 2022-04-01 2023-03-31 05502798 frs-core:CurrencyRisk 2022-04-01 2023-03-31 05502798 frs-core:MarketRisk 2022-04-01 2023-03-31 05502798 frs-core:InterestRateRisk 2022-04-01 2023-03-31 05502798 frs-core:DeferredTaxation 2022-04-01 2023-03-31 05502798 frs-core:DeferredTaxation 2022-03-31 05502798 frs-core:DeferredTaxation 2023-03-31 05502798 frs-core:OtherProvisionsContingentLiabilities 2022-04-01 2023-03-31 05502798 frs-core:OtherProvisionsContingentLiabilities 2022-03-31 05502798 frs-core:OtherProvisionsContingentLiabilities 2023-03-31 05502798 frs-core:ProvisionsDeferredTax 2023-03-31 05502798 frs-core:OtherDeferredTax 2023-03-31 05502798 frs-core:AcceleratedTaxDepreciationDeferredTax 2023-03-31 05502798 frs-core:TaxLossesCarry-forwardsDeferredTax 2023-03-31 05502798 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-03-31 05502798 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-04-01 2023-03-31 05502798 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-03-31 05502798 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-03-31 05502798 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-04-01 2023-03-31 05502798 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-03-31 05502798 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-03-31 05502798 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-04-01 2023-03-31 05502798 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-03-31 05502798 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-03-31 05502798 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-03-31 05502798 frs-core:RevaluationInvestmentPropertyDeferredTax 2023-03-31 05502798 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-03-31 05502798 frs-core:OtherPost-employmentBenefitsDeferredTax 2023-03-31 05502798 frs-core:Share-basedPaymentsDeferredTax 2023-03-31 05502798 frs-core:TaxCreditsDeferredTax 2023-03-31 05502798 frs-core:CostValuation 2022-03-31 05502798 frs-core:AdditionsToInvestments 2023-03-31 05502798 frs-core:DisposalsRepaymentsInvestments 2023-03-31 05502798 frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-03-31 05502798 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-03-31 05502798 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-03-31 05502798 frs-core:OtherIncreaseDecreaseInInvestments 2023-03-31 05502798 frs-core:CostValuation 2023-03-31 05502798 frs-core:ProvisionsForImpairmentInvestments 2022-03-31 05502798 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-03-31 05502798 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-03-31 05502798 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-03-31 05502798 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-03-31 05502798 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-03-31 05502798 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-03-31 05502798 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-03-31 05502798 frs-core:ProvisionsForImpairmentInvestments 2023-03-31 05502798 frs-core:ListedExchangeTraded 2023-03-31 05502798 frs-core:ListedExchangeTraded 2022-03-31 05502798 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-03-31 05502798 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-03-31 05502798 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-03-31 05502798 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-03-31 05502798 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-03-31 05502798 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-03-31 05502798 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-03-31 05502798 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-03-31 05502798 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 05502798 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 05502798 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 05502798 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 05502798 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 05502798 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-03-31 05502798 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 05502798 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 05502798 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 05502798 frs-core:UnlistedNon-exchangeTraded 2023-03-31 05502798 frs-core:UnlistedNon-exchangeTraded 2022-03-31 05502798 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-03-31 05502798 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 05502798 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 05502798 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 05502798 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 05502798 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 05502798 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 05502798 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-03-31 05502798 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 05502798 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 05502798 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 05502798 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 05502798 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 05502798 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-03-31 05502798 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 05502798 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 05502798 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 05502798 dpl-frs:CostSales 2022-04-01 2023-03-31 05502798 dpl-frs:CostSales 2022-03-31 05502798 dpl-frs:CostSales 2023-03-31 05502798 dpl-frs:DistributionCosts 2022-04-01 2023-03-31 05502798 dpl-frs:AdministrativeExpenses 2022-04-01 2023-03-31 05502798 frs-bus:Director1 2022-04-01 2023-03-31 05502798 frs-bus:Director1 2022-03-31 05502798 frs-bus:Director1 2023-03-31 05502798 frs-bus:Director2 2022-04-01 2023-03-31 05502798 frs-bus:Director2 2022-03-31 05502798 frs-bus:Director2 2023-03-31 05502798 1 2022-04-01 2023-03-31 05502798 frs-core:CurrentFinancialInstruments 1 2023-03-31 05502798 frs-core:Non-currentFinancialInstruments 1 2023-03-31 05502798 2 2022-04-01 2023-03-31 05502798 frs-core:CurrentFinancialInstruments 2 2023-03-31 05502798 frs-core:Non-currentFinancialInstruments 2 2023-03-31 05502798 3 2022-04-01 2023-03-31 05502798 frs-core:CurrentFinancialInstruments 3 2023-03-31 05502798 frs-core:Non-currentFinancialInstruments 3 2023-03-31 05502798 4 2022-04-01 2023-03-31 05502798 frs-core:CurrentFinancialInstruments 4 2023-03-31 05502798 frs-core:Non-currentFinancialInstruments 4 2023-03-31 05502798 5 2022-04-01 2023-03-31 05502798 frs-core:CurrentFinancialInstruments 5 2023-03-31 05502798 frs-core:Non-currentFinancialInstruments 5 2023-03-31 05502798 6 2022-04-01 2023-03-31 05502798 frs-core:CurrentFinancialInstruments 6 2023-03-31 05502798 frs-core:Non-currentFinancialInstruments 6 2023-03-31 05502798 7 2022-04-01 2023-03-31 05502798 frs-core:CurrentFinancialInstruments 7 2023-03-31 05502798 frs-core:Non-currentFinancialInstruments 7 2023-03-31 05502798 8 2022-04-01 2023-03-31 05502798 frs-core:CurrentFinancialInstruments 8 2023-03-31 05502798 frs-core:Non-currentFinancialInstruments 8 2023-03-31 05502798 9 2022-04-01 2023-03-31 05502798 frs-core:CurrentFinancialInstruments 9 2023-03-31 05502798 frs-core:Non-currentFinancialInstruments 9 2023-03-31 05502798 10 2022-04-01 2023-03-31 05502798 frs-core:CurrentFinancialInstruments 10 2023-03-31 05502798 frs-core:Non-currentFinancialInstruments 10 2023-03-31 05502798 11 2022-04-01 2023-03-31 05502798 frs-core:CurrentFinancialInstruments 11 2023-03-31 05502798 frs-core:Non-currentFinancialInstruments 11 2023-03-31 05502798 12 2022-04-01 2023-03-31 05502798 frs-core:CurrentFinancialInstruments 12 2023-03-31 05502798 frs-core:Non-currentFinancialInstruments 12 2023-03-31 05502798 13 2022-04-01 2023-03-31 05502798 frs-core:CurrentFinancialInstruments 13 2023-03-31 05502798 frs-core:Non-currentFinancialInstruments 13 2023-03-31 05502798 14 2022-04-01 2023-03-31 05502798 frs-core:CurrentFinancialInstruments 14 2023-03-31 05502798 frs-core:Non-currentFinancialInstruments 14 2023-03-31 05502798 15 2022-04-01 2023-03-31 05502798 frs-core:CurrentFinancialInstruments 15 2023-03-31 05502798 frs-core:Non-currentFinancialInstruments 15 2023-03-31 05502798 16 2022-04-01 2023-03-31 05502798 frs-core:CurrentFinancialInstruments 16 2023-03-31 05502798 frs-core:Non-currentFinancialInstruments 16 2023-03-31 05502798 17 2022-04-01 2023-03-31 05502798 frs-core:CurrentFinancialInstruments 17 2023-03-31 05502798 frs-core:Non-currentFinancialInstruments 17 2023-03-31 05502798 18 2022-04-01 2023-03-31 05502798 frs-core:CurrentFinancialInstruments 18 2023-03-31 05502798 frs-core:Non-currentFinancialInstruments 18 2023-03-31 05502798 19 2022-04-01 2023-03-31 05502798 frs-core:CurrentFinancialInstruments 19 2023-03-31 05502798 frs-core:Non-currentFinancialInstruments 19 2023-03-31 05502798 20 2022-04-01 2023-03-31 05502798 frs-core:CurrentFinancialInstruments 20 2023-03-31 05502798 frs-core:Non-currentFinancialInstruments 20 2023-03-31 05502798 dpl-frs:Item1 2022-04-01 2023-03-31 05502798 dpl-frs:Item1 2022-03-31 05502798 dpl-frs:Item1 2023-03-31 05502798 dpl-frs:CostSales dpl-frs:Item1 2022-04-01 2023-03-31 05502798 dpl-frs:CostSales dpl-frs:Item1 2022-03-31 05502798 dpl-frs:CostSales dpl-frs:Item1 2023-03-31 05502798 dpl-frs:DistributionCosts dpl-frs:Item1 2022-04-01 2023-03-31 05502798 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-04-01 2023-03-31 05502798 dpl-frs:Item2 2022-04-01 2023-03-31 05502798 dpl-frs:Item2 2022-03-31 05502798 dpl-frs:Item2 2023-03-31 05502798 dpl-frs:CostSales dpl-frs:Item2 2022-04-01 2023-03-31 05502798 dpl-frs:CostSales dpl-frs:Item2 2022-03-31 05502798 dpl-frs:CostSales dpl-frs:Item2 2023-03-31 05502798 dpl-frs:DistributionCosts dpl-frs:Item2 2022-04-01 2023-03-31 05502798 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-04-01 2023-03-31 05502798 dpl-frs:Item3 2022-04-01 2023-03-31 05502798 dpl-frs:Item3 2022-03-31 05502798 dpl-frs:Item3 2023-03-31 05502798 dpl-frs:CostSales dpl-frs:Item3 2022-04-01 2023-03-31 05502798 dpl-frs:CostSales dpl-frs:Item3 2022-03-31 05502798 dpl-frs:CostSales dpl-frs:Item3 2023-03-31 05502798 dpl-frs:DistributionCosts dpl-frs:Item3 2022-04-01 2023-03-31 05502798 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-04-01 2023-03-31 05502798 dpl-frs:Item4 2022-04-01 2023-03-31 05502798 dpl-frs:Item4 2022-03-31 05502798 dpl-frs:Item4 2023-03-31 05502798 dpl-frs:CostSales dpl-frs:Item4 2022-04-01 2023-03-31 05502798 dpl-frs:CostSales dpl-frs:Item4 2022-03-31 05502798 dpl-frs:CostSales dpl-frs:Item4 2023-03-31 05502798 dpl-frs:DistributionCosts dpl-frs:Item4 2022-04-01 2023-03-31 05502798 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-04-01 2023-03-31 05502798 dpl-frs:Item5 2022-04-01 2023-03-31 05502798 dpl-frs:Item5 2022-03-31 05502798 dpl-frs:Item5 2023-03-31 05502798 dpl-frs:CostSales dpl-frs:Item5 2022-04-01 2023-03-31 05502798 dpl-frs:CostSales dpl-frs:Item5 2022-03-31 05502798 dpl-frs:CostSales dpl-frs:Item5 2023-03-31 05502798 dpl-frs:DistributionCosts dpl-frs:Item5 2022-04-01 2023-03-31 05502798 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-04-01 2023-03-31 05502798 dpl-frs:Item6 2022-04-01 2023-03-31 05502798 dpl-frs:Item6 2022-03-31 05502798 dpl-frs:Item6 2023-03-31 05502798 dpl-frs:CostSales dpl-frs:Item6 2022-04-01 2023-03-31 05502798 dpl-frs:CostSales dpl-frs:Item6 2022-03-31 05502798 dpl-frs:CostSales dpl-frs:Item6 2023-03-31 05502798 dpl-frs:DistributionCosts dpl-frs:Item6 2022-04-01 2023-03-31 05502798 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-04-01 2023-03-31 05502798 dpl-frs:Item7 2022-04-01 2023-03-31 05502798 dpl-frs:Item7 2022-03-31 05502798 dpl-frs:Item7 2023-03-31 05502798 dpl-frs:CostSales dpl-frs:Item7 2022-04-01 2023-03-31 05502798 dpl-frs:CostSales dpl-frs:Item7 2022-03-31 05502798 dpl-frs:CostSales dpl-frs:Item7 2023-03-31 05502798 dpl-frs:DistributionCosts dpl-frs:Item7 2022-04-01 2023-03-31 05502798 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-04-01 2023-03-31 05502798 dpl-frs:Item8 2022-04-01 2023-03-31 05502798 dpl-frs:Item8 2022-03-31 05502798 dpl-frs:Item8 2023-03-31 05502798 dpl-frs:CostSales dpl-frs:Item8 2022-04-01 2023-03-31 05502798 dpl-frs:CostSales dpl-frs:Item8 2022-03-31 05502798 dpl-frs:CostSales dpl-frs:Item8 2023-03-31 05502798 dpl-frs:DistributionCosts dpl-frs:Item8 2022-04-01 2023-03-31 05502798 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-04-01 2023-03-31 05502798 dpl-frs:Item9 2022-04-01 2023-03-31 05502798 dpl-frs:Item9 2022-03-31 05502798 dpl-frs:Item9 2023-03-31 05502798 dpl-frs:CostSales dpl-frs:Item9 2022-04-01 2023-03-31 05502798 dpl-frs:CostSales dpl-frs:Item9 2022-03-31 05502798 dpl-frs:CostSales dpl-frs:Item9 2023-03-31 05502798 dpl-frs:DistributionCosts dpl-frs:Item9 2022-04-01 2023-03-31 05502798 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-04-01 2023-03-31 05502798 dpl-frs:Item10 2022-04-01 2023-03-31 05502798 dpl-frs:Item10 2022-03-31 05502798 dpl-frs:Item10 2023-03-31 05502798 dpl-frs:CostSales dpl-frs:Item10 2022-04-01 2023-03-31 05502798 dpl-frs:CostSales dpl-frs:Item10 2022-03-31 05502798 dpl-frs:CostSales dpl-frs:Item10 2023-03-31 05502798 dpl-frs:DistributionCosts dpl-frs:Item10 2022-04-01 2023-03-31 05502798 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-04-01 2023-03-31 05502798 dpl-frs:Item11 2022-04-01 2023-03-31 05502798 dpl-frs:Item11 2022-03-31 05502798 dpl-frs:Item11 2023-03-31 05502798 dpl-frs:CostSales dpl-frs:Item11 2022-04-01 2023-03-31 05502798 dpl-frs:CostSales dpl-frs:Item11 2022-03-31 05502798 dpl-frs:CostSales dpl-frs:Item11 2023-03-31 05502798 dpl-frs:DistributionCosts dpl-frs:Item11 2022-04-01 2023-03-31 05502798 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-04-01 2023-03-31 05502798 dpl-frs:Item12 2022-04-01 2023-03-31 05502798 dpl-frs:Item12 2022-03-31 05502798 dpl-frs:Item12 2023-03-31 05502798 dpl-frs:CostSales dpl-frs:Item12 2022-04-01 2023-03-31 05502798 dpl-frs:CostSales dpl-frs:Item12 2022-03-31 05502798 dpl-frs:CostSales dpl-frs:Item12 2023-03-31 05502798 dpl-frs:DistributionCosts dpl-frs:Item12 2022-04-01 2023-03-31 05502798 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-04-01 2023-03-31 05502798 1 2022-04-01 2023-03-31 05502798 frs-countries:EnglandWales 2022-04-01 2023-03-31 05502798 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-03-31 05502798 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-03-31 05502798 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-03-31 05502798 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-03-31 05502798 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-04-01 2022-03-31 05502798 frs-core:AllSubsidiaries 2021-04-01 2022-03-31 05502798 frs-core:KeyManagementPersonnel 2021-04-01 2022-03-31 05502798 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-04-01 2022-03-31 05502798 frs-core:OtherRelatedParties 2021-04-01 2022-03-31 05502798 2021-03-31 05502798 2022-03-31 05502798 2021-04-01 2022-03-31 05502798 frs-core:CurrentFinancialInstruments 2022-03-31 05502798 frs-core:CurrentFinancialInstruments 2021-04-01 2022-03-31 05502798 frs-core:Non-currentFinancialInstruments 2022-03-31 05502798 frs-core:Non-currentFinancialInstruments 2021-04-01 2022-03-31 05502798 frs-core:CurrentFinancialInstruments 2021-04-01 2022-03-31 05502798 frs-core:CurrentFinancialInstruments 2022-03-31 05502798 frs-core:AfterOneYear 2021-04-01 2022-03-31 05502798 frs-core:BetweenOneFiveYears 2021-04-01 2022-03-31 05502798 frs-core:BetweenOneFiveYears 2022-03-31 05502798 frs-core:ComputerEquipment 2022-03-31 05502798 frs-core:ComputerEquipment 2021-04-01 2022-03-31 05502798 frs-core:ComputerEquipment 2021-03-31 05502798 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-03-31 05502798 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-04-01 2022-03-31 05502798 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-03-31 05502798 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-03-31 05502798 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-04-01 2022-03-31 05502798 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-03-31 05502798 frs-core:FurnitureFittings 2022-03-31 05502798 frs-core:FurnitureFittings 2021-04-01 2022-03-31 05502798 frs-core:FurnitureFittings 2021-03-31 05502798 frs-core:NetGoodwill 2022-03-31 05502798 frs-core:NetGoodwill 2021-04-01 2022-03-31 05502798 frs-core:NetGoodwill 2021-03-31 05502798 frs-core:InvestmentPropertyIncludedWithinPPE 2022-03-31 05502798 frs-core:InvestmentPropertyIncludedWithinPPE 2021-04-01 2022-03-31 05502798 frs-core:InvestmentPropertyIncludedWithinPPE 2021-03-31 05502798 frs-core:LandBuildings 2022-03-31 05502798 frs-core:LandBuildings 2021-04-01 2022-03-31 05502798 frs-core:LandBuildings 2021-03-31 05502798 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-03-31 05502798 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-04-01 2022-03-31 05502798 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-03-31 05502798 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-03-31 05502798 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-04-01 2022-03-31 05502798 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-03-31 05502798 frs-core:MoreThanFiveYears 2021-04-01 2022-03-31 05502798 frs-core:MoreThanFiveYears 2022-03-31 05502798 frs-core:MotorVehicles 2022-03-31 05502798 frs-core:MotorVehicles 2021-04-01 2022-03-31 05502798 frs-core:MotorVehicles 2021-03-31 05502798 frs-core:OtherResidualIntangibleAssets 2022-03-31 05502798 frs-core:OtherResidualIntangibleAssets 2021-04-01 2022-03-31 05502798 frs-core:OtherResidualIntangibleAssets 2021-03-31 05502798 frs-core:PlantMachinery 2022-03-31 05502798 frs-core:PlantMachinery 2021-04-01 2022-03-31 05502798 frs-core:PlantMachinery 2021-03-31 05502798 frs-core:Secured 2022-03-31 05502798 frs-core:Unsecured 2022-03-31 05502798 frs-core:WithinOneYear 2021-04-01 2022-03-31 05502798 frs-core:WithinOneYear 2022-03-31 05502798 frs-core:CapitalRedemptionReserve 2021-04-01 2022-03-31 05502798 frs-core:CapitalRedemptionReserve 2021-03-31 05502798 frs-core:CapitalRedemptionReserve 2022-03-31 05502798 frs-core:OtherReservesSubtotal 2021-04-01 2022-03-31 05502798 frs-core:OtherReservesSubtotal 2021-03-31 05502798 frs-core:OtherReservesSubtotal 2022-03-31 05502798 frs-core:RevaluationReserve 2021-04-01 2022-03-31 05502798 frs-core:RevaluationReserve 2021-03-31 05502798 frs-core:RevaluationReserve 2022-03-31 05502798 frs-core:SharePremium 2021-04-01 2022-03-31 05502798 frs-core:SharePremium 2021-03-31 05502798 frs-core:SharePremium 2022-03-31 05502798 frs-core:ShareCapital 2021-04-01 2022-03-31 05502798 frs-core:ShareCapital 2021-03-31 05502798 frs-core:ShareCapital 2022-03-31 05502798 frs-core:RetainedEarningsAccumulatedLosses 2021-04-01 2022-03-31 05502798 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-03-31 05502798 frs-core:RetainedEarningsAccumulatedLosses 2022-03-31 05502798 frs-core:RetainedEarningsAccumulatedLosses 2021-03-31 05502798 frs-core:RetainedEarningsAccumulatedLosses 2022-03-31 05502798 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-03-31 05502798 frs-countries:UnitedKingdom 2021-04-01 2022-03-31 05502798 frs-countries:Europe 2021-04-01 2022-03-31 05502798 frs-countries:NorthAmerica 2021-04-01 2022-03-31 05502798 frs-countries:SouthAmerica 2021-04-01 2022-03-31 05502798 frs-countries:Asia 2021-04-01 2022-03-31 05502798 frs-countries:RestWorldOutsideUK 2021-04-01 2022-03-31 05502798 frs-bus:HighestPaidDirector 2021-04-01 2022-03-31 05502798 frs-bus:PrivateLimitedCompanyLtd 2021-04-01 2022-03-31 05502798 frs-bus:CompanyLimitedByGuarantee 2021-04-01 2022-03-31 05502798 frs-bus:LimitedLiabilityPartnershipLLP 2021-04-01 2022-03-31 05502798 frs-bus:LimitedLiabilityPartnershipsSORP 2021-04-01 2022-03-31 05502798 frs-bus:FullAccounts 2021-04-01 2022-03-31 05502798 frs-bus:FilletedAccounts 2021-04-01 2022-03-31 05502798 frs-bus:AbridgedAccounts 2021-04-01 2022-03-31 05502798 frs-bus:FRS102 2021-04-01 2022-03-31 05502798 frs-bus:MediumEntities 2021-04-01 2022-03-31 05502798 frs-bus:SmallEntities 2021-04-01 2022-03-31 05502798 frs-bus:EntityHasNeverTraded 2021-04-01 2022-03-31 05502798 frs-bus:EntityNoLongerTradingButTradedInPast 2021-04-01 2022-03-31 05502798 frs-bus:Audited 2021-04-01 2022-03-31 05502798 frs-bus:AuditExempt-NoAccountantsReport 2021-04-01 2022-03-31 05502798 frs-bus:AuditExemptWithAccountantsReport 2021-04-01 2022-03-31 05502798 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-04-01 2022-03-31 05502798 frs-bus:LargeCompaniesRegimeForAccounts 2021-04-01 2022-03-31 05502798 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-04-01 2022-03-31 05502798 frs-bus:SmallCompaniesRegimeForAccounts 2021-04-01 2022-03-31 05502798 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-04-01 2022-03-31 05502798 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-04-01 2022-03-31 05502798 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-04-01 2022-03-31 05502798 frs-bus:OrdinaryShareClass1 2021-04-01 2022-03-31 05502798 frs-bus:OrdinaryShareClass1 2021-03-31 05502798 frs-bus:OrdinaryShareClass1 2022-03-31 05502798 frs-bus:OrdinaryShareClass2 2021-04-01 2022-03-31 05502798 frs-bus:OrdinaryShareClass2 2021-03-31 05502798 frs-bus:OrdinaryShareClass2 2022-03-31 05502798 frs-bus:OrdinaryShareClass3 2021-04-01 2022-03-31 05502798 frs-bus:OrdinaryShareClass3 2021-03-31 05502798 frs-bus:OrdinaryShareClass3 2022-03-31 05502798 frs-bus:OrdinaryShareClass4 2021-04-01 2022-03-31 05502798 frs-bus:OrdinaryShareClass4 2021-03-31 05502798 frs-bus:OrdinaryShareClass4 2022-03-31 05502798 frs-bus:OrdinaryShareClass5 2021-04-01 2022-03-31 05502798 frs-bus:OrdinaryShareClass5 2021-03-31 05502798 frs-bus:OrdinaryShareClass5 2022-03-31 05502798 frs-bus:PreferenceShareClass1 2021-04-01 2022-03-31 05502798 frs-bus:PreferenceShareClass1 2021-03-31 05502798 frs-bus:PreferenceShareClass1 2022-03-31 05502798 frs-bus:PreferenceShareClass2 2021-04-01 2022-03-31 05502798 frs-bus:PreferenceShareClass2 2021-03-31 05502798 frs-bus:PreferenceShareClass2 2022-03-31 05502798 frs-bus:PreferenceShareClass3 2021-04-01 2022-03-31 05502798 frs-bus:PreferenceShareClass3 2021-03-31 05502798 frs-bus:PreferenceShareClass3 2022-03-31 05502798 frs-bus:PreferenceShareClass4 2021-04-01 2022-03-31 05502798 frs-bus:PreferenceShareClass4 2021-03-31 05502798 frs-bus:PreferenceShareClass4 2022-03-31 05502798 frs-bus:PreferenceShareClass5 2021-04-01 2022-03-31 05502798 frs-bus:PreferenceShareClass5 2021-03-31 05502798 frs-bus:PreferenceShareClass5 2022-03-31 05502798 1 2021-04-01 2022-03-31 05502798 1 2022-03-31 05502798 1 2021-04-01 2022-03-31 05502798 frs-core:LeasedAssets 2021-04-01 2022-03-31 05502798 frs-core:OwnedAssets 2021-04-01 2022-03-31 05502798 frs-core:CurrencyRisk 2021-04-01 2022-03-31 05502798 frs-core:MarketRisk 2021-04-01 2022-03-31 05502798 frs-core:InterestRateRisk 2021-04-01 2022-03-31 05502798 frs-core:DeferredTaxation 2021-04-01 2022-03-31 05502798 frs-core:DeferredTaxation 2021-03-31 05502798 frs-core:DeferredTaxation 2022-03-31 05502798 frs-core:OtherProvisionsContingentLiabilities 2021-04-01 2022-03-31 05502798 frs-core:OtherProvisionsContingentLiabilities 2021-03-31 05502798 frs-core:OtherProvisionsContingentLiabilities 2022-03-31 05502798 frs-core:ProvisionsDeferredTax 2022-03-31 05502798 frs-core:OtherDeferredTax 2022-03-31 05502798 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-03-31 05502798 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-03-31 05502798 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-03-31 05502798 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-04-01 2022-03-31 05502798 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-03-31 05502798 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-03-31 05502798 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-04-01 2022-03-31 05502798 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-03-31 05502798 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-03-31 05502798 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-04-01 2022-03-31 05502798 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-03-31 05502798 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-03-31 05502798 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-03-31 05502798 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-03-31 05502798 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-03-31 05502798 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-03-31 05502798 frs-core:Share-basedPaymentsDeferredTax 2022-03-31 05502798 frs-core:TaxCreditsDeferredTax 2022-03-31 05502798 frs-core:CostValuation 2021-03-31 05502798 frs-core:AdditionsToInvestments 2022-03-31 05502798 frs-core:DisposalsRepaymentsInvestments 2022-03-31 05502798 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-03-31 05502798 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-03-31 05502798 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-03-31 05502798 frs-core:OtherIncreaseDecreaseInInvestments 2022-03-31 05502798 frs-core:CostValuation 2022-03-31 05502798 frs-core:ProvisionsForImpairmentInvestments 2021-03-31 05502798 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-03-31 05502798 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-03-31 05502798 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-03-31 05502798 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-03-31 05502798 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-03-31 05502798 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-03-31 05502798 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-03-31 05502798 frs-core:ProvisionsForImpairmentInvestments 2022-03-31 05502798 frs-core:ListedExchangeTraded 2022-03-31 05502798 frs-core:ListedExchangeTraded 2021-03-31 05502798 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-03-31 05502798 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-03-31 05502798 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-03-31 05502798 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-03-31 05502798 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-03-31 05502798 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-03-31 05502798 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-03-31 05502798 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-03-31 05502798 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-03-31 05502798 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 05502798 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 05502798 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 05502798 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 05502798 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-03-31 05502798 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 05502798 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 05502798 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 05502798 frs-core:UnlistedNon-exchangeTraded 2022-03-31 05502798 frs-core:UnlistedNon-exchangeTraded 2021-03-31 05502798 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-03-31 05502798 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 05502798 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 05502798 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 05502798 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 05502798 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 05502798 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 05502798 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-03-31 05502798 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-03-31 05502798 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 05502798 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 05502798 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 05502798 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 05502798 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-03-31 05502798 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 05502798 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 05502798 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 05502798 dpl-frs:CostSales 2021-04-01 2022-03-31 05502798 dpl-frs:CostSales 2021-03-31 05502798 dpl-frs:CostSales 2022-03-31 05502798 dpl-frs:DistributionCosts 2021-04-01 2022-03-31 05502798 dpl-frs:AdministrativeExpenses 2021-04-01 2022-03-31 05502798 frs-bus:Director1 2021-04-01 2022-03-31 05502798 frs-bus:Director1 2021-03-31 05502798 frs-bus:Director1 2022-03-31 05502798 frs-bus:Director2 2021-04-01 2022-03-31 05502798 frs-bus:Director2 2021-03-31 05502798 frs-bus:Director2 2022-03-31 05502798 1 2021-04-01 2022-03-31 05502798 frs-core:CurrentFinancialInstruments 1 2022-03-31 05502798 frs-core:Non-currentFinancialInstruments 1 2022-03-31 05502798 2 2021-04-01 2022-03-31 05502798 frs-core:CurrentFinancialInstruments 2 2022-03-31 05502798 frs-core:Non-currentFinancialInstruments 2 2022-03-31 05502798 3 2021-04-01 2022-03-31 05502798 frs-core:CurrentFinancialInstruments 3 2022-03-31 05502798 frs-core:Non-currentFinancialInstruments 3 2022-03-31 05502798 4 2021-04-01 2022-03-31 05502798 frs-core:CurrentFinancialInstruments 4 2022-03-31 05502798 frs-core:Non-currentFinancialInstruments 4 2022-03-31 05502798 5 2021-04-01 2022-03-31 05502798 frs-core:CurrentFinancialInstruments 5 2022-03-31 05502798 frs-core:Non-currentFinancialInstruments 5 2022-03-31 05502798 6 2021-04-01 2022-03-31 05502798 frs-core:CurrentFinancialInstruments 6 2022-03-31 05502798 frs-core:Non-currentFinancialInstruments 6 2022-03-31 05502798 7 2021-04-01 2022-03-31 05502798 frs-core:CurrentFinancialInstruments 7 2022-03-31 05502798 frs-core:Non-currentFinancialInstruments 7 2022-03-31 05502798 8 2021-04-01 2022-03-31 05502798 frs-core:CurrentFinancialInstruments 8 2022-03-31 05502798 frs-core:Non-currentFinancialInstruments 8 2022-03-31 05502798 9 2021-04-01 2022-03-31 05502798 frs-core:CurrentFinancialInstruments 9 2022-03-31 05502798 frs-core:Non-currentFinancialInstruments 9 2022-03-31 05502798 10 2021-04-01 2022-03-31 05502798 frs-core:CurrentFinancialInstruments 10 2022-03-31 05502798 frs-core:Non-currentFinancialInstruments 10 2022-03-31 05502798 11 2021-04-01 2022-03-31 05502798 frs-core:CurrentFinancialInstruments 11 2022-03-31 05502798 frs-core:Non-currentFinancialInstruments 11 2022-03-31 05502798 12 2021-04-01 2022-03-31 05502798 frs-core:CurrentFinancialInstruments 12 2022-03-31 05502798 frs-core:Non-currentFinancialInstruments 12 2022-03-31 05502798 13 2021-04-01 2022-03-31 05502798 frs-core:CurrentFinancialInstruments 13 2022-03-31 05502798 frs-core:Non-currentFinancialInstruments 13 2022-03-31 05502798 14 2021-04-01 2022-03-31 05502798 frs-core:CurrentFinancialInstruments 14 2022-03-31 05502798 frs-core:Non-currentFinancialInstruments 14 2022-03-31 05502798 15 2021-04-01 2022-03-31 05502798 frs-core:CurrentFinancialInstruments 15 2022-03-31 05502798 frs-core:Non-currentFinancialInstruments 15 2022-03-31 05502798 16 2021-04-01 2022-03-31 05502798 frs-core:CurrentFinancialInstruments 16 2022-03-31 05502798 frs-core:Non-currentFinancialInstruments 16 2022-03-31 05502798 17 2021-04-01 2022-03-31 05502798 frs-core:CurrentFinancialInstruments 17 2022-03-31 05502798 frs-core:Non-currentFinancialInstruments 17 2022-03-31 05502798 18 2021-04-01 2022-03-31 05502798 frs-core:CurrentFinancialInstruments 18 2022-03-31 05502798 frs-core:Non-currentFinancialInstruments 18 2022-03-31 05502798 19 2021-04-01 2022-03-31 05502798 frs-core:CurrentFinancialInstruments 19 2022-03-31 05502798 frs-core:Non-currentFinancialInstruments 19 2022-03-31 05502798 20 2021-04-01 2022-03-31 05502798 frs-core:CurrentFinancialInstruments 20 2022-03-31 05502798 frs-core:Non-currentFinancialInstruments 20 2022-03-31 05502798 dpl-frs:Item1 2021-04-01 2022-03-31 05502798 dpl-frs:Item1 2021-03-31 05502798 dpl-frs:Item1 2022-03-31 05502798 dpl-frs:CostSales dpl-frs:Item1 2021-04-01 2022-03-31 05502798 dpl-frs:CostSales dpl-frs:Item1 2021-03-31 05502798 dpl-frs:CostSales dpl-frs:Item1 2022-03-31 05502798 dpl-frs:DistributionCosts dpl-frs:Item1 2021-04-01 2022-03-31 05502798 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-04-01 2022-03-31 05502798 dpl-frs:Item2 2021-04-01 2022-03-31 05502798 dpl-frs:Item2 2021-03-31 05502798 dpl-frs:Item2 2022-03-31 05502798 dpl-frs:CostSales dpl-frs:Item2 2021-04-01 2022-03-31 05502798 dpl-frs:CostSales dpl-frs:Item2 2021-03-31 05502798 dpl-frs:CostSales dpl-frs:Item2 2022-03-31 05502798 dpl-frs:DistributionCosts dpl-frs:Item2 2021-04-01 2022-03-31 05502798 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-04-01 2022-03-31 05502798 dpl-frs:Item3 2021-04-01 2022-03-31 05502798 dpl-frs:Item3 2021-03-31 05502798 dpl-frs:Item3 2022-03-31 05502798 dpl-frs:CostSales dpl-frs:Item3 2021-04-01 2022-03-31 05502798 dpl-frs:CostSales dpl-frs:Item3 2021-03-31 05502798 dpl-frs:CostSales dpl-frs:Item3 2022-03-31 05502798 dpl-frs:DistributionCosts dpl-frs:Item3 2021-04-01 2022-03-31 05502798 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-04-01 2022-03-31 05502798 dpl-frs:Item4 2021-04-01 2022-03-31 05502798 dpl-frs:Item4 2021-03-31 05502798 dpl-frs:Item4 2022-03-31 05502798 dpl-frs:CostSales dpl-frs:Item4 2021-04-01 2022-03-31 05502798 dpl-frs:CostSales dpl-frs:Item4 2021-03-31 05502798 dpl-frs:CostSales dpl-frs:Item4 2022-03-31 05502798 dpl-frs:DistributionCosts dpl-frs:Item4 2021-04-01 2022-03-31 05502798 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-04-01 2022-03-31 05502798 dpl-frs:Item5 2021-04-01 2022-03-31 05502798 dpl-frs:Item5 2021-03-31 05502798 dpl-frs:Item5 2022-03-31 05502798 dpl-frs:CostSales dpl-frs:Item5 2021-04-01 2022-03-31 05502798 dpl-frs:CostSales dpl-frs:Item5 2021-03-31 05502798 dpl-frs:CostSales dpl-frs:Item5 2022-03-31 05502798 dpl-frs:DistributionCosts dpl-frs:Item5 2021-04-01 2022-03-31 05502798 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-04-01 2022-03-31 05502798 dpl-frs:Item6 2021-04-01 2022-03-31 05502798 dpl-frs:Item6 2021-03-31 05502798 dpl-frs:Item6 2022-03-31 05502798 dpl-frs:CostSales dpl-frs:Item6 2021-04-01 2022-03-31 05502798 dpl-frs:CostSales dpl-frs:Item6 2021-03-31 05502798 dpl-frs:CostSales dpl-frs:Item6 2022-03-31 05502798 dpl-frs:DistributionCosts dpl-frs:Item6 2021-04-01 2022-03-31 05502798 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-04-01 2022-03-31 05502798 dpl-frs:Item7 2021-04-01 2022-03-31 05502798 dpl-frs:Item7 2021-03-31 05502798 dpl-frs:Item7 2022-03-31 05502798 dpl-frs:CostSales dpl-frs:Item7 2021-04-01 2022-03-31 05502798 dpl-frs:CostSales dpl-frs:Item7 2021-03-31 05502798 dpl-frs:CostSales dpl-frs:Item7 2022-03-31 05502798 dpl-frs:DistributionCosts dpl-frs:Item7 2021-04-01 2022-03-31 05502798 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-04-01 2022-03-31 05502798 dpl-frs:Item8 2021-04-01 2022-03-31 05502798 dpl-frs:Item8 2021-03-31 05502798 dpl-frs:Item8 2022-03-31 05502798 dpl-frs:CostSales dpl-frs:Item8 2021-04-01 2022-03-31 05502798 dpl-frs:CostSales dpl-frs:Item8 2021-03-31 05502798 dpl-frs:CostSales dpl-frs:Item8 2022-03-31 05502798 dpl-frs:DistributionCosts dpl-frs:Item8 2021-04-01 2022-03-31 05502798 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-04-01 2022-03-31 05502798 dpl-frs:Item9 2021-04-01 2022-03-31 05502798 dpl-frs:Item9 2021-03-31 05502798 dpl-frs:Item9 2022-03-31 05502798 dpl-frs:CostSales dpl-frs:Item9 2021-04-01 2022-03-31 05502798 dpl-frs:CostSales dpl-frs:Item9 2021-03-31 05502798 dpl-frs:CostSales dpl-frs:Item9 2022-03-31 05502798 dpl-frs:DistributionCosts dpl-frs:Item9 2021-04-01 2022-03-31 05502798 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-04-01 2022-03-31 05502798 dpl-frs:Item10 2021-04-01 2022-03-31 05502798 dpl-frs:Item10 2021-03-31 05502798 dpl-frs:Item10 2022-03-31 05502798 dpl-frs:CostSales dpl-frs:Item10 2021-04-01 2022-03-31 05502798 dpl-frs:CostSales dpl-frs:Item10 2021-03-31 05502798 dpl-frs:CostSales dpl-frs:Item10 2022-03-31 05502798 dpl-frs:DistributionCosts dpl-frs:Item10 2021-04-01 2022-03-31 05502798 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-04-01 2022-03-31 05502798 dpl-frs:Item11 2021-04-01 2022-03-31 05502798 dpl-frs:Item11 2021-03-31 05502798 dpl-frs:Item11 2022-03-31 05502798 dpl-frs:CostSales dpl-frs:Item11 2021-04-01 2022-03-31 05502798 dpl-frs:CostSales dpl-frs:Item11 2021-03-31 05502798 dpl-frs:CostSales dpl-frs:Item11 2022-03-31 05502798 dpl-frs:DistributionCosts dpl-frs:Item11 2021-04-01 2022-03-31 05502798 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-04-01 2022-03-31 05502798 dpl-frs:Item12 2021-04-01 2022-03-31 05502798 dpl-frs:Item12 2021-03-31 05502798 dpl-frs:Item12 2022-03-31 05502798 dpl-frs:CostSales dpl-frs:Item12 2021-04-01 2022-03-31 05502798 dpl-frs:CostSales dpl-frs:Item12 2021-03-31 05502798 dpl-frs:CostSales dpl-frs:Item12 2022-03-31 05502798 dpl-frs:DistributionCosts dpl-frs:Item12 2021-04-01 2022-03-31 05502798 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-04-01 2022-03-31 05502798 1 2021-04-01 2022-03-31 05502798 frs-countries:EnglandWales 2021-04-01 2022-03-31
Registered number: 05502798
Cassini Publishing Limited
Unaudited Financial Statements
For The Year Ended 31 March 2023
Starfish Accounting Ltd
ICAEW
The Bowler Barn
Bartletts Court
Littlewick Green
Berkshire
SL6 3RX
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 05502798
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 236 314
236 314
CURRENT ASSETS
Debtors 6 15,921 22,969
Cash at bank and in hand 18,090 227,151
34,011 250,120
Creditors: Amounts Falling Due Within One Year 7 (3,466 ) (2,600 )
NET CURRENT ASSETS (LIABILITIES) 30,545 247,520
TOTAL ASSETS LESS CURRENT LIABILITIES 30,781 247,834
NET ASSETS 30,781 247,834
CAPITAL AND RESERVES
Called up share capital 8 54,697 54,697
Share premium account 282,073 492,073
Profit and Loss Account (305,989 ) (298,936 )
SHAREHOLDERS' FUNDS 30,781 247,834
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 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
B M Quinn
Director
27/10/2023
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
Cassini Publishing Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05502798 . The registered office is The Bowler Barn, Bartletts Court, Littlewick Green, Berkshire, SL6 3RX.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets consist of images and maps. They are amortised to profit and loss account over the estimated economic life of 10 years.
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:
Computer Equipment 25% reducing balance
2.5. Stocks and Work in Progress
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
2.6. Financial Instruments
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
2.7. Foreign Currencies
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
2.8. Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Page 3
Page 4
2.9. Research and development
Development costs are capitalised within intangible assets where they can be identified with a specific product or project anticipated to produce future benefits, and are amortised on the straight line basis over the anticipated life of the benefits arising from the completed product or project.
Deferred research and development costs are reviewed annually, and where future benefits are deemed to have ceased or to be in doubt, the balance of any related research and development is written off to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 1)
2 1
4. Intangible Assets
Other
£
Cost
As at 1 April 2022 50,075
As at 31 March 2023 50,075
Amortisation
As at 1 April 2022 50,075
As at 31 March 2023 50,075
Net Book Value
As at 31 March 2023 -
As at 1 April 2022 -
5. Tangible Assets
Computer Equipment
£
Cost
As at 1 April 2022 372
As at 31 March 2023 372
Depreciation
As at 1 April 2022 58
Provided during the period 78
As at 31 March 2023 136
Net Book Value
As at 31 March 2023 236
As at 1 April 2022 314
Page 4
Page 5
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 11,795 8,294
Prepayments and accrued income 4,126 14,425
Other debtors - 250
15,921 22,969
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Other taxes and social security 2,487 1,288
Other creditors 374 -
Accruals and deferred income 605 1,312
3,466 2,600
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 54,697 54,697
9. Related Party Transactions
During the year, the directors received remuneration totalling £8,370 (2022: £3,000).
10. Ultimate Controlling Party Not Known
The company has no overall controlling party.
Page 5