Acorah Software Products - Accounts Production 13.8.831 false true 31 March 2022 1 April 2021 false 1 April 2022 31 March 2023 31 March 2023 01674628 Mr Ehoud Zaidman Mrs Liora Zaidman true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 01674628 frs-bus:Original frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-03-31 01674628 frs-bus:Original frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-03-31 01674628 frs-bus:Original frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-03-31 01674628 frs-bus:Original frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-04-01 2023-03-31 01674628 frs-bus:Original frs-core:AllSubsidiaries 2022-04-01 2023-03-31 01674628 frs-bus:Original frs-core:KeyManagementPersonnel 2022-04-01 2023-03-31 01674628 frs-bus:Original frs-core:EntitiesControlledByKeyManagementPersonnel 2022-04-01 2023-03-31 01674628 frs-bus:Original frs-core:OtherRelatedParties 2022-04-01 2023-03-31 01674628 2022-03-31 01674628 2023-03-31 01674628 2022-04-01 2023-03-31 01674628 frs-bus:Original frs-core:CurrentFinancialInstruments 2023-03-31 01674628 frs-bus:Original frs-core:CurrentFinancialInstruments 2022-04-01 2023-03-31 01674628 frs-bus:Original frs-core:Non-currentFinancialInstruments 2023-03-31 01674628 frs-bus:Original frs-core:Non-currentFinancialInstruments 2022-04-01 2023-03-31 01674628 frs-bus:Original frs-core:CurrentFinancialInstruments 2022-04-01 2023-03-31 01674628 frs-bus:Original frs-core:CurrentFinancialInstruments 2023-03-31 01674628 frs-bus:Original frs-core:AfterOneYear 2022-04-01 2023-03-31 01674628 frs-bus:Original frs-core:BetweenOneFiveYears 2022-04-01 2023-03-31 01674628 frs-bus:Original frs-core:BetweenOneFiveYears 2023-03-31 01674628 frs-bus:Original frs-core:ComputerEquipment 2023-03-31 01674628 frs-bus:Original frs-core:ComputerEquipment 2022-04-01 2023-03-31 01674628 frs-bus:Original frs-core:ComputerEquipment 2022-03-31 01674628 frs-bus:Original frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-03-31 01674628 frs-bus:Original frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-04-01 2023-03-31 01674628 frs-bus:Original frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-03-31 01674628 frs-bus:Original frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-03-31 01674628 frs-bus:Original frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-04-01 2023-03-31 01674628 frs-bus:Original frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-03-31 01674628 frs-bus:Original frs-core:FurnitureFittings 2023-03-31 01674628 frs-bus:Original frs-core:FurnitureFittings 2022-04-01 2023-03-31 01674628 frs-bus:Original frs-core:FurnitureFittings 2022-03-31 01674628 frs-bus:Original frs-core:NetGoodwill 2023-03-31 01674628 frs-bus:Original frs-core:NetGoodwill 2022-04-01 2023-03-31 01674628 frs-bus:Original frs-core:NetGoodwill 2022-03-31 01674628 frs-bus:Original frs-core:InvestmentPropertyIncludedWithinPPE 2023-03-31 01674628 frs-bus:Original frs-core:InvestmentPropertyIncludedWithinPPE 2022-04-01 2023-03-31 01674628 frs-bus:Original frs-core:InvestmentPropertyIncludedWithinPPE 2022-03-31 01674628 frs-bus:Original frs-core:LandBuildings 2023-03-31 01674628 frs-bus:Original frs-core:LandBuildings 2022-04-01 2023-03-31 01674628 frs-bus:Original frs-core:LandBuildings 2022-03-31 01674628 frs-bus:Original frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-03-31 01674628 frs-bus:Original frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-04-01 2023-03-31 01674628 frs-bus:Original frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-03-31 01674628 frs-bus:Original frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-03-31 01674628 frs-bus:Original frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-04-01 2023-03-31 01674628 frs-bus:Original frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-03-31 01674628 frs-bus:Original frs-core:MoreThanFiveYears 2022-04-01 2023-03-31 01674628 frs-bus:Original frs-core:MoreThanFiveYears 2023-03-31 01674628 frs-bus:Original frs-core:MotorVehicles 2023-03-31 01674628 frs-bus:Original frs-core:MotorVehicles 2022-04-01 2023-03-31 01674628 frs-bus:Original frs-core:MotorVehicles 2022-03-31 01674628 frs-bus:Original frs-core:OtherResidualIntangibleAssets 2023-03-31 01674628 frs-bus:Original frs-core:OtherResidualIntangibleAssets 2022-04-01 2023-03-31 01674628 frs-bus:Original frs-core:OtherResidualIntangibleAssets 2022-03-31 01674628 frs-bus:Original frs-core:PlantMachinery 2023-03-31 01674628 frs-bus:Original frs-core:PlantMachinery 2022-04-01 2023-03-31 01674628 frs-bus:Original frs-core:PlantMachinery 2022-03-31 01674628 frs-bus:Original frs-core:Secured 2023-03-31 01674628 frs-bus:Original frs-core:Unsecured 2023-03-31 01674628 frs-bus:Original frs-core:WithinOneYear 2022-04-01 2023-03-31 01674628 frs-bus:Original frs-core:WithinOneYear 2023-03-31 01674628 frs-bus:Original frs-core:CapitalRedemptionReserve 2022-04-01 2023-03-31 01674628 frs-bus:Original frs-core:CapitalRedemptionReserve 2022-03-31 01674628 frs-bus:Original frs-core:CapitalRedemptionReserve 2023-03-31 01674628 frs-bus:Original frs-core:OtherReservesSubtotal 2022-04-01 2023-03-31 01674628 frs-bus:Original frs-core:OtherReservesSubtotal 2022-03-31 01674628 frs-bus:Original frs-core:OtherReservesSubtotal 2023-03-31 01674628 frs-bus:Original frs-core:RevaluationReserve 2022-04-01 2023-03-31 01674628 frs-bus:Original frs-core:RevaluationReserve 2022-03-31 01674628 frs-bus:Original frs-core:RevaluationReserve 2023-03-31 01674628 frs-bus:Original frs-core:SharePremium 2022-04-01 2023-03-31 01674628 frs-bus:Original frs-core:SharePremium 2022-03-31 01674628 frs-bus:Original frs-core:SharePremium 2023-03-31 01674628 frs-bus:Original frs-core:ShareCapital 2022-04-01 2023-03-31 01674628 frs-bus:Original frs-core:ShareCapital 2022-03-31 01674628 frs-bus:Original frs-core:ShareCapital 2023-03-31 01674628 frs-bus:Original frs-core:RetainedEarningsAccumulatedLosses 2022-04-01 2023-03-31 01674628 frs-bus:Original frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-03-31 01674628 frs-bus:Original frs-core:RetainedEarningsAccumulatedLosses 2023-03-31 01674628 frs-bus:Original frs-core:RetainedEarningsAccumulatedLosses 2022-03-31 01674628 frs-bus:Original frs-core:RetainedEarningsAccumulatedLosses 2023-03-31 01674628 frs-bus:Original frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-03-31 01674628 frs-bus:Original frs-countries:UnitedKingdom 2022-04-01 2023-03-31 01674628 frs-bus:Original frs-countries:Europe 2022-04-01 2023-03-31 01674628 frs-bus:Original frs-countries:NorthAmerica 2022-04-01 2023-03-31 01674628 frs-bus:Original frs-countries:SouthAmerica 2022-04-01 2023-03-31 01674628 frs-bus:Original frs-countries:Asia 2022-04-01 2023-03-31 01674628 frs-bus:Original frs-countries:RestWorldOutsideUK 2022-04-01 2023-03-31 01674628 frs-bus:Original frs-bus:HighestPaidDirector 2022-04-01 2023-03-31 01674628 frs-bus:Original frs-bus:PrivateLimitedCompanyLtd 2022-04-01 2023-03-31 01674628 frs-bus:Original frs-bus:CompanyLimitedByGuarantee 2022-04-01 2023-03-31 01674628 frs-bus:Original frs-bus:LimitedLiabilityPartnershipLLP 2022-04-01 2023-03-31 01674628 frs-bus:Original frs-bus:LimitedLiabilityPartnershipsSORP 2022-04-01 2023-03-31 01674628 frs-bus:Original frs-bus:FullAccounts 2022-04-01 2023-03-31 01674628 frs-bus:Original frs-bus:FilletedAccounts 2022-04-01 2023-03-31 01674628 frs-bus:Original frs-bus:AbridgedAccounts 2022-04-01 2023-03-31 01674628 frs-bus:Original frs-bus:FRS102 2022-04-01 2023-03-31 01674628 frs-bus:Original frs-bus:MediumEntities 2022-04-01 2023-03-31 01674628 frs-bus:Original frs-bus:SmallEntities 2022-04-01 2023-03-31 01674628 frs-bus:Original frs-bus:EntityHasNeverTraded 2022-04-01 2023-03-31 01674628 frs-bus:Original frs-bus:EntityNoLongerTradingButTradedInPast 2022-04-01 2023-03-31 01674628 frs-bus:Original frs-bus:Audited 2022-04-01 2023-03-31 01674628 frs-bus:Original frs-bus:AuditExempt-NoAccountantsReport 2022-04-01 2023-03-31 01674628 frs-bus:Original frs-bus:AuditExemptWithAccountantsReport 2022-04-01 2023-03-31 01674628 frs-bus:Original frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-04-01 2023-03-31 01674628 frs-bus:Original frs-bus:LargeCompaniesRegimeForAccounts 2022-04-01 2023-03-31 01674628 frs-bus:Original frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-04-01 2023-03-31 01674628 frs-bus:Original frs-bus:SmallCompaniesRegimeForAccounts 2022-04-01 2023-03-31 01674628 frs-bus:Original frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-04-01 2023-03-31 01674628 frs-bus:Original frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-04-01 2023-03-31 01674628 frs-bus:Original frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-04-01 2023-03-31 01674628 frs-bus:Original frs-bus:OrdinaryShareClass1 2022-04-01 2023-03-31 01674628 frs-bus:Original frs-bus:OrdinaryShareClass1 2022-03-31 01674628 frs-bus:Original frs-bus:OrdinaryShareClass1 2023-03-31 01674628 frs-bus:Original frs-bus:OrdinaryShareClass2 2022-04-01 2023-03-31 01674628 frs-bus:Original frs-bus:OrdinaryShareClass2 2022-03-31 01674628 frs-bus:Original frs-bus:OrdinaryShareClass2 2023-03-31 01674628 frs-bus:Original frs-bus:OrdinaryShareClass3 2022-04-01 2023-03-31 01674628 frs-bus:Original frs-bus:OrdinaryShareClass3 2022-03-31 01674628 frs-bus:Original frs-bus:OrdinaryShareClass3 2023-03-31 01674628 frs-bus:Original frs-bus:OrdinaryShareClass4 2022-04-01 2023-03-31 01674628 frs-bus:Original frs-bus:OrdinaryShareClass4 2022-03-31 01674628 frs-bus:Original frs-bus:OrdinaryShareClass4 2023-03-31 01674628 frs-bus:Original frs-bus:OrdinaryShareClass5 2022-04-01 2023-03-31 01674628 frs-bus:Original frs-bus:OrdinaryShareClass5 2022-03-31 01674628 frs-bus:Original frs-bus:OrdinaryShareClass5 2023-03-31 01674628 frs-bus:Original frs-bus:PreferenceShareClass1 2022-04-01 2023-03-31 01674628 frs-bus:Original frs-bus:PreferenceShareClass1 2022-03-31 01674628 frs-bus:Original frs-bus:PreferenceShareClass1 2023-03-31 01674628 frs-bus:Original frs-bus:PreferenceShareClass2 2022-04-01 2023-03-31 01674628 frs-bus:Original frs-bus:PreferenceShareClass2 2022-03-31 01674628 frs-bus:Original frs-bus:PreferenceShareClass2 2023-03-31 01674628 frs-bus:Original frs-bus:PreferenceShareClass3 2022-04-01 2023-03-31 01674628 frs-bus:Original frs-bus:PreferenceShareClass3 2022-03-31 01674628 frs-bus:Original frs-bus:PreferenceShareClass3 2023-03-31 01674628 frs-bus:Original frs-bus:PreferenceShareClass4 2022-04-01 2023-03-31 01674628 frs-bus:Original frs-bus:PreferenceShareClass4 2022-03-31 01674628 frs-bus:Original frs-bus:PreferenceShareClass4 2023-03-31 01674628 frs-bus:Original frs-bus:PreferenceShareClass5 2022-04-01 2023-03-31 01674628 frs-bus:Original frs-bus:PreferenceShareClass5 2022-03-31 01674628 frs-bus:Original frs-bus:PreferenceShareClass5 2023-03-31 01674628 frs-bus:Original 1 2022-04-01 2023-03-31 01674628 frs-bus:Original 1 2023-03-31 01674628 frs-bus:Original 1 2022-04-01 2023-03-31 01674628 frs-bus:Original frs-core:LeasedAssets 2022-04-01 2023-03-31 01674628 frs-bus:Original frs-core:OwnedAssets 2022-04-01 2023-03-31 01674628 frs-bus:Original frs-core:CurrencyRisk 2022-04-01 2023-03-31 01674628 frs-bus:Original frs-core:MarketRisk 2022-04-01 2023-03-31 01674628 frs-bus:Original frs-core:InterestRateRisk 2022-04-01 2023-03-31 01674628 frs-bus:Original frs-core:DeferredTaxation 2022-04-01 2023-03-31 01674628 frs-bus:Original frs-core:DeferredTaxation 2022-03-31 01674628 frs-bus:Original frs-core:DeferredTaxation 2023-03-31 01674628 frs-bus:Original frs-core:OtherProvisionsContingentLiabilities 2022-04-01 2023-03-31 01674628 frs-bus:Original frs-core:OtherProvisionsContingentLiabilities 2022-03-31 01674628 frs-bus:Original frs-core:OtherProvisionsContingentLiabilities 2023-03-31 01674628 frs-bus:Original frs-core:ProvisionsDeferredTax 2023-03-31 01674628 frs-bus:Original frs-core:OtherDeferredTax 2023-03-31 01674628 frs-bus:Original frs-core:AcceleratedTaxDepreciationDeferredTax 2023-03-31 01674628 frs-bus:Original frs-core:TaxLossesCarry-forwardsDeferredTax 2023-03-31 01674628 frs-bus:Original frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-03-31 01674628 frs-bus:Original frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-04-01 2023-03-31 01674628 frs-bus:Original frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-03-31 01674628 frs-bus:Original frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-03-31 01674628 frs-bus:Original frs-core:Provisions 2022-04-01 2023-03-31 01674628 frs-bus:Original frs-core:Provisions 2022-03-31 01674628 frs-bus:Original frs-core:Provisions 2023-03-31 01674628 frs-bus:Original frs-core:Provisions 2022-04-01 2023-03-31 01674628 frs-bus:Original frs-core:Provisions 2022-03-31 01674628 frs-bus:Original frs-core:Provisions 2023-03-31 01674628 frs-bus:Original frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-03-31 01674628 frs-bus:Original frs-core:RevaluationInvestmentPropertyDeferredTax 2023-03-31 01674628 frs-bus:Original frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-03-31 01674628 frs-bus:Original frs-core:OtherPost-employmentBenefitsDeferredTax 2023-03-31 01674628 frs-bus:Original frs-core:Share-basedPaymentsDeferredTax 2023-03-31 01674628 frs-bus:Original frs-core:TaxCreditsDeferredTax 2023-03-31 01674628 frs-bus:Original frs-core:CostValuation 2022-03-31 01674628 frs-bus:Original frs-core:AdditionsToInvestments 2023-03-31 01674628 frs-bus:Original frs-core:DisposalsRepaymentsInvestments 2023-03-31 01674628 frs-bus:Original frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-03-31 01674628 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-03-31 01674628 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-03-31 01674628 frs-bus:Original frs-core:OtherIncreaseDecreaseInInvestments 2023-03-31 01674628 frs-bus:Original frs-core:CostValuation 2023-03-31 01674628 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments 2022-03-31 01674628 frs-bus:Original frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-03-31 01674628 frs-bus:Original frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-03-31 01674628 frs-bus:Original frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-03-31 01674628 frs-bus:Original frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-03-31 01674628 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-03-31 01674628 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-03-31 01674628 frs-bus:Original frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-03-31 01674628 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments 2023-03-31 01674628 frs-bus:Original frs-core:ListedExchangeTraded 2023-03-31 01674628 frs-bus:Original frs-core:ListedExchangeTraded 2022-03-31 01674628 frs-bus:Original frs-core:CostValuation frs-core:ListedExchangeTraded 2022-03-31 01674628 frs-bus:Original frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-03-31 01674628 frs-bus:Original frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-03-31 01674628 frs-bus:Original frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-03-31 01674628 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-03-31 01674628 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-03-31 01674628 frs-bus:Original frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-03-31 01674628 frs-bus:Original frs-core:CostValuation frs-core:ListedExchangeTraded 2023-03-31 01674628 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 01674628 frs-bus:Original frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 01674628 frs-bus:Original frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 01674628 frs-bus:Original frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 01674628 frs-bus:Original frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 01674628 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-03-31 01674628 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 01674628 frs-bus:Original frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 01674628 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 01674628 frs-bus:Original frs-core:UnlistedNon-exchangeTraded 2023-03-31 01674628 frs-bus:Original frs-core:UnlistedNon-exchangeTraded 2022-03-31 01674628 frs-bus:Original frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-03-31 01674628 frs-bus:Original frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 01674628 frs-bus:Original frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 01674628 frs-bus:Original frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 01674628 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 01674628 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 01674628 frs-bus:Original frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 01674628 frs-bus:Original frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-03-31 01674628 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 01674628 frs-bus:Original frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 01674628 frs-bus:Original frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 01674628 frs-bus:Original frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 01674628 frs-bus:Original frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 01674628 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-03-31 01674628 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 01674628 frs-bus:Original frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 01674628 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 01674628 frs-bus:Original dpl-frs:CostSales 2022-04-01 2023-03-31 01674628 frs-bus:Original dpl-frs:CostSales 2022-03-31 01674628 frs-bus:Original dpl-frs:CostSales 2023-03-31 01674628 frs-bus:Original dpl-frs:DistributionCosts 2022-04-01 2023-03-31 01674628 frs-bus:Original dpl-frs:AdministrativeExpenses 2022-04-01 2023-03-31 01674628 frs-bus:Original frs-bus:Director1 2022-04-01 2023-03-31 01674628 frs-bus:Original frs-bus:Director1 2022-03-31 01674628 frs-bus:Original frs-bus:Director1 2023-03-31 01674628 frs-bus:Original frs-bus:Director2 2022-04-01 2023-03-31 01674628 frs-bus:Original frs-bus:Director2 2022-03-31 01674628 frs-bus:Original frs-bus:Director2 2023-03-31 01674628 frs-bus:Original 1 2022-04-01 2023-03-31 01674628 frs-bus:Original frs-core:CurrentFinancialInstruments 1 2023-03-31 01674628 frs-bus:Original frs-core:Non-currentFinancialInstruments 1 2023-03-31 01674628 frs-bus:Original 2 2022-04-01 2023-03-31 01674628 frs-bus:Original frs-core:CurrentFinancialInstruments 2 2023-03-31 01674628 frs-bus:Original frs-core:Non-currentFinancialInstruments 2 2023-03-31 01674628 frs-bus:Original 3 2022-04-01 2023-03-31 01674628 frs-bus:Original frs-core:CurrentFinancialInstruments 3 2023-03-31 01674628 frs-bus:Original frs-core:Non-currentFinancialInstruments 3 2023-03-31 01674628 frs-bus:Original 4 2022-04-01 2023-03-31 01674628 frs-bus:Original frs-core:CurrentFinancialInstruments 4 2023-03-31 01674628 frs-bus:Original frs-core:Non-currentFinancialInstruments 4 2023-03-31 01674628 frs-bus:Original 5 2022-04-01 2023-03-31 01674628 frs-bus:Original frs-core:CurrentFinancialInstruments 5 2023-03-31 01674628 frs-bus:Original frs-core:Non-currentFinancialInstruments 5 2023-03-31 01674628 frs-bus:Original 6 2022-04-01 2023-03-31 01674628 frs-bus:Original frs-core:CurrentFinancialInstruments 6 2023-03-31 01674628 frs-bus:Original frs-core:Non-currentFinancialInstruments 6 2023-03-31 01674628 frs-bus:Original 7 2022-04-01 2023-03-31 01674628 frs-bus:Original frs-core:CurrentFinancialInstruments 7 2023-03-31 01674628 frs-bus:Original frs-core:Non-currentFinancialInstruments 7 2023-03-31 01674628 frs-bus:Original 8 2022-04-01 2023-03-31 01674628 frs-bus:Original frs-core:CurrentFinancialInstruments 8 2023-03-31 01674628 frs-bus:Original frs-core:Non-currentFinancialInstruments 8 2023-03-31 01674628 frs-bus:Original 9 2022-04-01 2023-03-31 01674628 frs-bus:Original frs-core:CurrentFinancialInstruments 9 2023-03-31 01674628 frs-bus:Original frs-core:Non-currentFinancialInstruments 9 2023-03-31 01674628 frs-bus:Original 10 2022-04-01 2023-03-31 01674628 frs-bus:Original frs-core:CurrentFinancialInstruments 10 2023-03-31 01674628 frs-bus:Original frs-core:Non-currentFinancialInstruments 10 2023-03-31 01674628 frs-bus:Original 11 2022-04-01 2023-03-31 01674628 frs-bus:Original frs-core:CurrentFinancialInstruments 11 2023-03-31 01674628 frs-bus:Original frs-core:Non-currentFinancialInstruments 11 2023-03-31 01674628 frs-bus:Original 12 2022-04-01 2023-03-31 01674628 frs-bus:Original frs-core:CurrentFinancialInstruments 12 2023-03-31 01674628 frs-bus:Original frs-core:Non-currentFinancialInstruments 12 2023-03-31 01674628 frs-bus:Original 13 2022-04-01 2023-03-31 01674628 frs-bus:Original frs-core:CurrentFinancialInstruments 13 2023-03-31 01674628 frs-bus:Original frs-core:Non-currentFinancialInstruments 13 2023-03-31 01674628 frs-bus:Original 14 2022-04-01 2023-03-31 01674628 frs-bus:Original frs-core:CurrentFinancialInstruments 14 2023-03-31 01674628 frs-bus:Original frs-core:Non-currentFinancialInstruments 14 2023-03-31 01674628 frs-bus:Original 15 2022-04-01 2023-03-31 01674628 frs-bus:Original frs-core:CurrentFinancialInstruments 15 2023-03-31 01674628 frs-bus:Original frs-core:Non-currentFinancialInstruments 15 2023-03-31 01674628 frs-bus:Original 16 2022-04-01 2023-03-31 01674628 frs-bus:Original frs-core:CurrentFinancialInstruments 16 2023-03-31 01674628 frs-bus:Original frs-core:Non-currentFinancialInstruments 16 2023-03-31 01674628 frs-bus:Original 17 2022-04-01 2023-03-31 01674628 frs-bus:Original frs-core:CurrentFinancialInstruments 17 2023-03-31 01674628 frs-bus:Original frs-core:Non-currentFinancialInstruments 17 2023-03-31 01674628 frs-bus:Original 18 2022-04-01 2023-03-31 01674628 frs-bus:Original frs-core:CurrentFinancialInstruments 18 2023-03-31 01674628 frs-bus:Original frs-core:Non-currentFinancialInstruments 18 2023-03-31 01674628 frs-bus:Original 19 2022-04-01 2023-03-31 01674628 frs-bus:Original frs-core:CurrentFinancialInstruments 19 2023-03-31 01674628 frs-bus:Original frs-core:Non-currentFinancialInstruments 19 2023-03-31 01674628 frs-bus:Original 20 2022-04-01 2023-03-31 01674628 frs-bus:Original frs-core:CurrentFinancialInstruments 20 2023-03-31 01674628 frs-bus:Original frs-core:Non-currentFinancialInstruments 20 2023-03-31 01674628 frs-bus:Original dpl-frs:Item1 2022-04-01 2023-03-31 01674628 frs-bus:Original dpl-frs:Item1 2022-03-31 01674628 frs-bus:Original dpl-frs:Item1 2023-03-31 01674628 frs-bus:Original dpl-frs:CostSales dpl-frs:Item1 2022-04-01 2023-03-31 01674628 frs-bus:Original dpl-frs:CostSales dpl-frs:Item1 2022-03-31 01674628 frs-bus:Original dpl-frs:CostSales dpl-frs:Item1 2023-03-31 01674628 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item1 2022-04-01 2023-03-31 01674628 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-04-01 2023-03-31 01674628 frs-bus:Original dpl-frs:Item2 2022-04-01 2023-03-31 01674628 frs-bus:Original dpl-frs:Item2 2022-03-31 01674628 frs-bus:Original dpl-frs:Item2 2023-03-31 01674628 frs-bus:Original dpl-frs:CostSales dpl-frs:Item2 2022-04-01 2023-03-31 01674628 frs-bus:Original dpl-frs:CostSales dpl-frs:Item2 2022-03-31 01674628 frs-bus:Original dpl-frs:CostSales dpl-frs:Item2 2023-03-31 01674628 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item2 2022-04-01 2023-03-31 01674628 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-04-01 2023-03-31 01674628 frs-bus:Original dpl-frs:Item3 2022-04-01 2023-03-31 01674628 frs-bus:Original dpl-frs:Item3 2022-03-31 01674628 frs-bus:Original dpl-frs:Item3 2023-03-31 01674628 frs-bus:Original dpl-frs:CostSales dpl-frs:Item3 2022-04-01 2023-03-31 01674628 frs-bus:Original dpl-frs:CostSales dpl-frs:Item3 2022-03-31 01674628 frs-bus:Original dpl-frs:CostSales dpl-frs:Item3 2023-03-31 01674628 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item3 2022-04-01 2023-03-31 01674628 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-04-01 2023-03-31 01674628 frs-bus:Original dpl-frs:Item4 2022-04-01 2023-03-31 01674628 frs-bus:Original dpl-frs:Item4 2022-03-31 01674628 frs-bus:Original dpl-frs:Item4 2023-03-31 01674628 frs-bus:Original dpl-frs:CostSales dpl-frs:Item4 2022-04-01 2023-03-31 01674628 frs-bus:Original dpl-frs:CostSales dpl-frs:Item4 2022-03-31 01674628 frs-bus:Original dpl-frs:CostSales dpl-frs:Item4 2023-03-31 01674628 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item4 2022-04-01 2023-03-31 01674628 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-04-01 2023-03-31 01674628 frs-bus:Original dpl-frs:Item5 2022-04-01 2023-03-31 01674628 frs-bus:Original dpl-frs:Item5 2022-03-31 01674628 frs-bus:Original dpl-frs:Item5 2023-03-31 01674628 frs-bus:Original dpl-frs:CostSales dpl-frs:Item5 2022-04-01 2023-03-31 01674628 frs-bus:Original dpl-frs:CostSales dpl-frs:Item5 2022-03-31 01674628 frs-bus:Original dpl-frs:CostSales dpl-frs:Item5 2023-03-31 01674628 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item5 2022-04-01 2023-03-31 01674628 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-04-01 2023-03-31 01674628 frs-bus:Original dpl-frs:Item6 2022-04-01 2023-03-31 01674628 frs-bus:Original dpl-frs:Item6 2022-03-31 01674628 frs-bus:Original dpl-frs:Item6 2023-03-31 01674628 frs-bus:Original dpl-frs:CostSales dpl-frs:Item6 2022-04-01 2023-03-31 01674628 frs-bus:Original dpl-frs:CostSales dpl-frs:Item6 2022-03-31 01674628 frs-bus:Original dpl-frs:CostSales dpl-frs:Item6 2023-03-31 01674628 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item6 2022-04-01 2023-03-31 01674628 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-04-01 2023-03-31 01674628 frs-bus:Original dpl-frs:Item7 2022-04-01 2023-03-31 01674628 frs-bus:Original dpl-frs:Item7 2022-03-31 01674628 frs-bus:Original dpl-frs:Item7 2023-03-31 01674628 frs-bus:Original dpl-frs:CostSales dpl-frs:Item7 2022-04-01 2023-03-31 01674628 frs-bus:Original dpl-frs:CostSales dpl-frs:Item7 2022-03-31 01674628 frs-bus:Original dpl-frs:CostSales dpl-frs:Item7 2023-03-31 01674628 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item7 2022-04-01 2023-03-31 01674628 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-04-01 2023-03-31 01674628 frs-bus:Original dpl-frs:Item8 2022-04-01 2023-03-31 01674628 frs-bus:Original dpl-frs:Item8 2022-03-31 01674628 frs-bus:Original dpl-frs:Item8 2023-03-31 01674628 frs-bus:Original dpl-frs:CostSales dpl-frs:Item8 2022-04-01 2023-03-31 01674628 frs-bus:Original dpl-frs:CostSales dpl-frs:Item8 2022-03-31 01674628 frs-bus:Original dpl-frs:CostSales dpl-frs:Item8 2023-03-31 01674628 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item8 2022-04-01 2023-03-31 01674628 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-04-01 2023-03-31 01674628 frs-bus:Original dpl-frs:Item9 2022-04-01 2023-03-31 01674628 frs-bus:Original dpl-frs:Item9 2022-03-31 01674628 frs-bus:Original dpl-frs:Item9 2023-03-31 01674628 frs-bus:Original dpl-frs:CostSales dpl-frs:Item9 2022-04-01 2023-03-31 01674628 frs-bus:Original dpl-frs:CostSales dpl-frs:Item9 2022-03-31 01674628 frs-bus:Original dpl-frs:CostSales dpl-frs:Item9 2023-03-31 01674628 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item9 2022-04-01 2023-03-31 01674628 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-04-01 2023-03-31 01674628 frs-bus:Original dpl-frs:Item10 2022-04-01 2023-03-31 01674628 frs-bus:Original dpl-frs:Item10 2022-03-31 01674628 frs-bus:Original dpl-frs:Item10 2023-03-31 01674628 frs-bus:Original dpl-frs:CostSales dpl-frs:Item10 2022-04-01 2023-03-31 01674628 frs-bus:Original dpl-frs:CostSales dpl-frs:Item10 2022-03-31 01674628 frs-bus:Original dpl-frs:CostSales dpl-frs:Item10 2023-03-31 01674628 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item10 2022-04-01 2023-03-31 01674628 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-04-01 2023-03-31 01674628 frs-bus:Original dpl-frs:Item11 2022-04-01 2023-03-31 01674628 frs-bus:Original dpl-frs:Item11 2022-03-31 01674628 frs-bus:Original dpl-frs:Item11 2023-03-31 01674628 frs-bus:Original dpl-frs:CostSales dpl-frs:Item11 2022-04-01 2023-03-31 01674628 frs-bus:Original dpl-frs:CostSales dpl-frs:Item11 2022-03-31 01674628 frs-bus:Original dpl-frs:CostSales dpl-frs:Item11 2023-03-31 01674628 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item11 2022-04-01 2023-03-31 01674628 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-04-01 2023-03-31 01674628 frs-bus:Original dpl-frs:Item12 2022-04-01 2023-03-31 01674628 frs-bus:Original dpl-frs:Item12 2022-03-31 01674628 frs-bus:Original dpl-frs:Item12 2023-03-31 01674628 frs-bus:Original dpl-frs:CostSales dpl-frs:Item12 2022-04-01 2023-03-31 01674628 frs-bus:Original dpl-frs:CostSales dpl-frs:Item12 2022-03-31 01674628 frs-bus:Original dpl-frs:CostSales dpl-frs:Item12 2023-03-31 01674628 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item12 2022-04-01 2023-03-31 01674628 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-04-01 2023-03-31 01674628 frs-bus:Original 1 2022-04-01 2023-03-31 01674628 frs-bus:Original frs-countries:EnglandWales 2022-04-01 2023-03-31 01674628 frs-bus:Original frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-03-31 01674628 frs-bus:Original frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-03-31 01674628 frs-bus:Original frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-03-31 01674628 frs-bus:Original frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-04-01 2022-03-31 01674628 frs-bus:Original frs-core:AllSubsidiaries 2021-04-01 2022-03-31 01674628 frs-bus:Original frs-core:KeyManagementPersonnel 2021-04-01 2022-03-31 01674628 frs-bus:Original frs-core:EntitiesControlledByKeyManagementPersonnel 2021-04-01 2022-03-31 01674628 frs-bus:Original frs-core:OtherRelatedParties 2021-04-01 2022-03-31 01674628 2021-03-31 01674628 2022-03-31 01674628 2021-04-01 2022-03-31 01674628 frs-bus:Original frs-core:CurrentFinancialInstruments 2022-03-31 01674628 frs-bus:Original frs-core:CurrentFinancialInstruments 2021-04-01 2022-03-31 01674628 frs-bus:Original frs-core:Non-currentFinancialInstruments 2022-03-31 01674628 frs-bus:Original frs-core:Non-currentFinancialInstruments 2021-04-01 2022-03-31 01674628 frs-bus:Original frs-core:CurrentFinancialInstruments 2021-04-01 2022-03-31 01674628 frs-bus:Original frs-core:CurrentFinancialInstruments 2022-03-31 01674628 frs-bus:Original frs-core:AfterOneYear 2021-04-01 2022-03-31 01674628 frs-bus:Original frs-core:BetweenOneFiveYears 2021-04-01 2022-03-31 01674628 frs-bus:Original frs-core:BetweenOneFiveYears 2022-03-31 01674628 frs-bus:Original frs-core:ComputerEquipment 2022-03-31 01674628 frs-bus:Original frs-core:ComputerEquipment 2021-04-01 2022-03-31 01674628 frs-bus:Original frs-core:ComputerEquipment 2021-03-31 01674628 frs-bus:Original frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-03-31 01674628 frs-bus:Original frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-04-01 2022-03-31 01674628 frs-bus:Original frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-03-31 01674628 frs-bus:Original frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-03-31 01674628 frs-bus:Original frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-04-01 2022-03-31 01674628 frs-bus:Original frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-03-31 01674628 frs-bus:Original frs-core:FurnitureFittings 2022-03-31 01674628 frs-bus:Original frs-core:FurnitureFittings 2021-04-01 2022-03-31 01674628 frs-bus:Original frs-core:FurnitureFittings 2021-03-31 01674628 frs-bus:Original frs-core:NetGoodwill 2022-03-31 01674628 frs-bus:Original frs-core:NetGoodwill 2021-04-01 2022-03-31 01674628 frs-bus:Original frs-core:NetGoodwill 2021-03-31 01674628 frs-bus:Original frs-core:InvestmentPropertyIncludedWithinPPE 2022-03-31 01674628 frs-bus:Original frs-core:InvestmentPropertyIncludedWithinPPE 2021-04-01 2022-03-31 01674628 frs-bus:Original frs-core:InvestmentPropertyIncludedWithinPPE 2021-03-31 01674628 frs-bus:Original frs-core:LandBuildings 2022-03-31 01674628 frs-bus:Original frs-core:LandBuildings 2021-04-01 2022-03-31 01674628 frs-bus:Original frs-core:LandBuildings 2021-03-31 01674628 frs-bus:Original frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-03-31 01674628 frs-bus:Original frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-04-01 2022-03-31 01674628 frs-bus:Original frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-03-31 01674628 frs-bus:Original frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-03-31 01674628 frs-bus:Original frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-04-01 2022-03-31 01674628 frs-bus:Original frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-03-31 01674628 frs-bus:Original frs-core:MoreThanFiveYears 2021-04-01 2022-03-31 01674628 frs-bus:Original frs-core:MoreThanFiveYears 2022-03-31 01674628 frs-bus:Original frs-core:MotorVehicles 2022-03-31 01674628 frs-bus:Original frs-core:MotorVehicles 2021-04-01 2022-03-31 01674628 frs-bus:Original frs-core:MotorVehicles 2021-03-31 01674628 frs-bus:Original frs-core:OtherResidualIntangibleAssets 2022-03-31 01674628 frs-bus:Original frs-core:OtherResidualIntangibleAssets 2021-04-01 2022-03-31 01674628 frs-bus:Original frs-core:OtherResidualIntangibleAssets 2021-03-31 01674628 frs-bus:Original frs-core:PlantMachinery 2022-03-31 01674628 frs-bus:Original frs-core:PlantMachinery 2021-04-01 2022-03-31 01674628 frs-bus:Original frs-core:PlantMachinery 2021-03-31 01674628 frs-bus:Original frs-core:Secured 2022-03-31 01674628 frs-bus:Original frs-core:Unsecured 2022-03-31 01674628 frs-bus:Original frs-core:WithinOneYear 2021-04-01 2022-03-31 01674628 frs-bus:Original frs-core:WithinOneYear 2022-03-31 01674628 frs-bus:Original frs-core:CapitalRedemptionReserve 2021-04-01 2022-03-31 01674628 frs-bus:Original frs-core:CapitalRedemptionReserve 2021-03-31 01674628 frs-bus:Original frs-core:CapitalRedemptionReserve 2022-03-31 01674628 frs-bus:Original frs-core:OtherReservesSubtotal 2021-04-01 2022-03-31 01674628 frs-bus:Original frs-core:OtherReservesSubtotal 2021-03-31 01674628 frs-bus:Original frs-core:OtherReservesSubtotal 2022-03-31 01674628 frs-bus:Original frs-core:RevaluationReserve 2021-04-01 2022-03-31 01674628 frs-bus:Original frs-core:RevaluationReserve 2021-03-31 01674628 frs-bus:Original frs-core:RevaluationReserve 2022-03-31 01674628 frs-bus:Original frs-core:SharePremium 2021-04-01 2022-03-31 01674628 frs-bus:Original frs-core:SharePremium 2021-03-31 01674628 frs-bus:Original frs-core:SharePremium 2022-03-31 01674628 frs-bus:Original frs-core:ShareCapital 2021-04-01 2022-03-31 01674628 frs-bus:Original frs-core:ShareCapital 2021-03-31 01674628 frs-bus:Original frs-core:ShareCapital 2022-03-31 01674628 frs-bus:Original frs-core:RetainedEarningsAccumulatedLosses 2021-04-01 2022-03-31 01674628 frs-bus:Original frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-03-31 01674628 frs-bus:Original frs-core:RetainedEarningsAccumulatedLosses 2022-03-31 01674628 frs-bus:Original frs-core:RetainedEarningsAccumulatedLosses 2021-03-31 01674628 frs-bus:Original frs-core:RetainedEarningsAccumulatedLosses 2022-03-31 01674628 frs-bus:Original frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-03-31 01674628 frs-bus:Original frs-countries:UnitedKingdom 2021-04-01 2022-03-31 01674628 frs-bus:Original frs-countries:Europe 2021-04-01 2022-03-31 01674628 frs-bus:Original frs-countries:NorthAmerica 2021-04-01 2022-03-31 01674628 frs-bus:Original frs-countries:SouthAmerica 2021-04-01 2022-03-31 01674628 frs-bus:Original frs-countries:Asia 2021-04-01 2022-03-31 01674628 frs-bus:Original frs-countries:RestWorldOutsideUK 2021-04-01 2022-03-31 01674628 frs-bus:Original frs-bus:HighestPaidDirector 2021-04-01 2022-03-31 01674628 frs-bus:Original frs-bus:PrivateLimitedCompanyLtd 2021-04-01 2022-03-31 01674628 frs-bus:Original frs-bus:CompanyLimitedByGuarantee 2021-04-01 2022-03-31 01674628 frs-bus:Original frs-bus:LimitedLiabilityPartnershipLLP 2021-04-01 2022-03-31 01674628 frs-bus:Original frs-bus:LimitedLiabilityPartnershipsSORP 2021-04-01 2022-03-31 01674628 frs-bus:Original frs-bus:FullAccounts 2021-04-01 2022-03-31 01674628 frs-bus:Original frs-bus:FilletedAccounts 2021-04-01 2022-03-31 01674628 frs-bus:Original frs-bus:AbridgedAccounts 2021-04-01 2022-03-31 01674628 frs-bus:Original frs-bus:FRS102 2021-04-01 2022-03-31 01674628 frs-bus:Original frs-bus:MediumEntities 2021-04-01 2022-03-31 01674628 frs-bus:Original frs-bus:SmallEntities 2021-04-01 2022-03-31 01674628 frs-bus:Original frs-bus:EntityHasNeverTraded 2021-04-01 2022-03-31 01674628 frs-bus:Original frs-bus:EntityNoLongerTradingButTradedInPast 2021-04-01 2022-03-31 01674628 frs-bus:Original frs-bus:Audited 2021-04-01 2022-03-31 01674628 frs-bus:Original frs-bus:AuditExempt-NoAccountantsReport 2021-04-01 2022-03-31 01674628 frs-bus:Original frs-bus:AuditExemptWithAccountantsReport 2021-04-01 2022-03-31 01674628 frs-bus:Original frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-04-01 2022-03-31 01674628 frs-bus:Original frs-bus:LargeCompaniesRegimeForAccounts 2021-04-01 2022-03-31 01674628 frs-bus:Original frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-04-01 2022-03-31 01674628 frs-bus:Original frs-bus:SmallCompaniesRegimeForAccounts 2021-04-01 2022-03-31 01674628 frs-bus:Original frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-04-01 2022-03-31 01674628 frs-bus:Original frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-04-01 2022-03-31 01674628 frs-bus:Original frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-04-01 2022-03-31 01674628 frs-bus:Original frs-bus:OrdinaryShareClass1 2021-04-01 2022-03-31 01674628 frs-bus:Original frs-bus:OrdinaryShareClass1 2021-03-31 01674628 frs-bus:Original frs-bus:OrdinaryShareClass1 2022-03-31 01674628 frs-bus:Original frs-bus:OrdinaryShareClass2 2021-04-01 2022-03-31 01674628 frs-bus:Original frs-bus:OrdinaryShareClass2 2021-03-31 01674628 frs-bus:Original frs-bus:OrdinaryShareClass2 2022-03-31 01674628 frs-bus:Original frs-bus:OrdinaryShareClass3 2021-04-01 2022-03-31 01674628 frs-bus:Original frs-bus:OrdinaryShareClass3 2021-03-31 01674628 frs-bus:Original frs-bus:OrdinaryShareClass3 2022-03-31 01674628 frs-bus:Original frs-bus:OrdinaryShareClass4 2021-04-01 2022-03-31 01674628 frs-bus:Original frs-bus:OrdinaryShareClass4 2021-03-31 01674628 frs-bus:Original frs-bus:OrdinaryShareClass4 2022-03-31 01674628 frs-bus:Original frs-bus:OrdinaryShareClass5 2021-04-01 2022-03-31 01674628 frs-bus:Original frs-bus:OrdinaryShareClass5 2021-03-31 01674628 frs-bus:Original frs-bus:OrdinaryShareClass5 2022-03-31 01674628 frs-bus:Original frs-bus:PreferenceShareClass1 2021-04-01 2022-03-31 01674628 frs-bus:Original frs-bus:PreferenceShareClass1 2021-03-31 01674628 frs-bus:Original frs-bus:PreferenceShareClass1 2022-03-31 01674628 frs-bus:Original frs-bus:PreferenceShareClass2 2021-04-01 2022-03-31 01674628 frs-bus:Original frs-bus:PreferenceShareClass2 2021-03-31 01674628 frs-bus:Original frs-bus:PreferenceShareClass2 2022-03-31 01674628 frs-bus:Original frs-bus:PreferenceShareClass3 2021-04-01 2022-03-31 01674628 frs-bus:Original frs-bus:PreferenceShareClass3 2021-03-31 01674628 frs-bus:Original frs-bus:PreferenceShareClass3 2022-03-31 01674628 frs-bus:Original frs-bus:PreferenceShareClass4 2021-04-01 2022-03-31 01674628 frs-bus:Original frs-bus:PreferenceShareClass4 2021-03-31 01674628 frs-bus:Original frs-bus:PreferenceShareClass4 2022-03-31 01674628 frs-bus:Original frs-bus:PreferenceShareClass5 2021-04-01 2022-03-31 01674628 frs-bus:Original frs-bus:PreferenceShareClass5 2021-03-31 01674628 frs-bus:Original frs-bus:PreferenceShareClass5 2022-03-31 01674628 frs-bus:Original 1 2021-04-01 2022-03-31 01674628 frs-bus:Original 1 2022-03-31 01674628 frs-bus:Original 1 2021-04-01 2022-03-31 01674628 frs-bus:Original frs-core:LeasedAssets 2021-04-01 2022-03-31 01674628 frs-bus:Original frs-core:OwnedAssets 2021-04-01 2022-03-31 01674628 frs-bus:Original frs-core:CurrencyRisk 2021-04-01 2022-03-31 01674628 frs-bus:Original frs-core:MarketRisk 2021-04-01 2022-03-31 01674628 frs-bus:Original frs-core:InterestRateRisk 2021-04-01 2022-03-31 01674628 frs-bus:Original frs-core:DeferredTaxation 2021-04-01 2022-03-31 01674628 frs-bus:Original frs-core:DeferredTaxation 2021-03-31 01674628 frs-bus:Original frs-core:DeferredTaxation 2022-03-31 01674628 frs-bus:Original frs-core:OtherProvisionsContingentLiabilities 2021-04-01 2022-03-31 01674628 frs-bus:Original frs-core:OtherProvisionsContingentLiabilities 2021-03-31 01674628 frs-bus:Original frs-core:OtherProvisionsContingentLiabilities 2022-03-31 01674628 frs-bus:Original frs-core:ProvisionsDeferredTax 2022-03-31 01674628 frs-bus:Original frs-core:OtherDeferredTax 2022-03-31 01674628 frs-bus:Original frs-core:AcceleratedTaxDepreciationDeferredTax 2022-03-31 01674628 frs-bus:Original frs-core:TaxLossesCarry-forwardsDeferredTax 2022-03-31 01674628 frs-bus:Original frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-03-31 01674628 frs-bus:Original frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-04-01 2022-03-31 01674628 frs-bus:Original frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-03-31 01674628 frs-bus:Original frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-03-31 01674628 frs-bus:Original frs-core:Provisions 2021-04-01 2022-03-31 01674628 frs-bus:Original frs-core:Provisions 2021-03-31 01674628 frs-bus:Original frs-core:Provisions 2022-03-31 01674628 frs-bus:Original frs-core:Provisions 2021-04-01 2022-03-31 01674628 frs-bus:Original frs-core:Provisions 2021-03-31 01674628 frs-bus:Original frs-core:Provisions 2022-03-31 01674628 frs-bus:Original frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-03-31 01674628 frs-bus:Original frs-core:RevaluationInvestmentPropertyDeferredTax 2022-03-31 01674628 frs-bus:Original frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-03-31 01674628 frs-bus:Original frs-core:OtherPost-employmentBenefitsDeferredTax 2022-03-31 01674628 frs-bus:Original frs-core:Share-basedPaymentsDeferredTax 2022-03-31 01674628 frs-bus:Original frs-core:TaxCreditsDeferredTax 2022-03-31 01674628 frs-bus:Original frs-core:CostValuation 2021-03-31 01674628 frs-bus:Original frs-core:AdditionsToInvestments 2022-03-31 01674628 frs-bus:Original frs-core:DisposalsRepaymentsInvestments 2022-03-31 01674628 frs-bus:Original frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-03-31 01674628 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-03-31 01674628 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-03-31 01674628 frs-bus:Original frs-core:OtherIncreaseDecreaseInInvestments 2022-03-31 01674628 frs-bus:Original frs-core:CostValuation 2022-03-31 01674628 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments 2021-03-31 01674628 frs-bus:Original frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-03-31 01674628 frs-bus:Original frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-03-31 01674628 frs-bus:Original frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-03-31 01674628 frs-bus:Original frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-03-31 01674628 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-03-31 01674628 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-03-31 01674628 frs-bus:Original frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-03-31 01674628 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments 2022-03-31 01674628 frs-bus:Original frs-core:ListedExchangeTraded 2022-03-31 01674628 frs-bus:Original frs-core:ListedExchangeTraded 2021-03-31 01674628 frs-bus:Original frs-core:CostValuation frs-core:ListedExchangeTraded 2021-03-31 01674628 frs-bus:Original frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-03-31 01674628 frs-bus:Original frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-03-31 01674628 frs-bus:Original frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-03-31 01674628 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-03-31 01674628 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-03-31 01674628 frs-bus:Original frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-03-31 01674628 frs-bus:Original frs-core:CostValuation frs-core:ListedExchangeTraded 2022-03-31 01674628 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-03-31 01674628 frs-bus:Original frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 01674628 frs-bus:Original frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 01674628 frs-bus:Original frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 01674628 frs-bus:Original frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 01674628 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-03-31 01674628 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 01674628 frs-bus:Original frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 01674628 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 01674628 frs-bus:Original frs-core:UnlistedNon-exchangeTraded 2022-03-31 01674628 frs-bus:Original frs-core:UnlistedNon-exchangeTraded 2021-03-31 01674628 frs-bus:Original frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-03-31 01674628 frs-bus:Original frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 01674628 frs-bus:Original frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 01674628 frs-bus:Original frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 01674628 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 01674628 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 01674628 frs-bus:Original frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 01674628 frs-bus:Original frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-03-31 01674628 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-03-31 01674628 frs-bus:Original frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 01674628 frs-bus:Original frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 01674628 frs-bus:Original frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 01674628 frs-bus:Original frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 01674628 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-03-31 01674628 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 01674628 frs-bus:Original frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 01674628 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 01674628 frs-bus:Original dpl-frs:CostSales 2021-04-01 2022-03-31 01674628 frs-bus:Original dpl-frs:CostSales 2021-03-31 01674628 frs-bus:Original dpl-frs:CostSales 2022-03-31 01674628 frs-bus:Original dpl-frs:DistributionCosts 2021-04-01 2022-03-31 01674628 frs-bus:Original dpl-frs:AdministrativeExpenses 2021-04-01 2022-03-31 01674628 frs-bus:Original frs-bus:Director1 2021-04-01 2022-03-31 01674628 frs-bus:Original frs-bus:Director1 2021-03-31 01674628 frs-bus:Original frs-bus:Director1 2022-03-31 01674628 frs-bus:Original frs-bus:Director2 2021-04-01 2022-03-31 01674628 frs-bus:Original frs-bus:Director2 2021-03-31 01674628 frs-bus:Original frs-bus:Director2 2022-03-31 01674628 frs-bus:Original 1 2021-04-01 2022-03-31 01674628 frs-bus:Original frs-core:CurrentFinancialInstruments 1 2022-03-31 01674628 frs-bus:Original frs-core:Non-currentFinancialInstruments 1 2022-03-31 01674628 frs-bus:Original 2 2021-04-01 2022-03-31 01674628 frs-bus:Original frs-core:CurrentFinancialInstruments 2 2022-03-31 01674628 frs-bus:Original frs-core:Non-currentFinancialInstruments 2 2022-03-31 01674628 frs-bus:Original 3 2021-04-01 2022-03-31 01674628 frs-bus:Original frs-core:CurrentFinancialInstruments 3 2022-03-31 01674628 frs-bus:Original frs-core:Non-currentFinancialInstruments 3 2022-03-31 01674628 frs-bus:Original 4 2021-04-01 2022-03-31 01674628 frs-bus:Original frs-core:CurrentFinancialInstruments 4 2022-03-31 01674628 frs-bus:Original frs-core:Non-currentFinancialInstruments 4 2022-03-31 01674628 frs-bus:Original 5 2021-04-01 2022-03-31 01674628 frs-bus:Original frs-core:CurrentFinancialInstruments 5 2022-03-31 01674628 frs-bus:Original frs-core:Non-currentFinancialInstruments 5 2022-03-31 01674628 frs-bus:Original 6 2021-04-01 2022-03-31 01674628 frs-bus:Original frs-core:CurrentFinancialInstruments 6 2022-03-31 01674628 frs-bus:Original frs-core:Non-currentFinancialInstruments 6 2022-03-31 01674628 frs-bus:Original 7 2021-04-01 2022-03-31 01674628 frs-bus:Original frs-core:CurrentFinancialInstruments 7 2022-03-31 01674628 frs-bus:Original frs-core:Non-currentFinancialInstruments 7 2022-03-31 01674628 frs-bus:Original 8 2021-04-01 2022-03-31 01674628 frs-bus:Original frs-core:CurrentFinancialInstruments 8 2022-03-31 01674628 frs-bus:Original frs-core:Non-currentFinancialInstruments 8 2022-03-31 01674628 frs-bus:Original 9 2021-04-01 2022-03-31 01674628 frs-bus:Original frs-core:CurrentFinancialInstruments 9 2022-03-31 01674628 frs-bus:Original frs-core:Non-currentFinancialInstruments 9 2022-03-31 01674628 frs-bus:Original 10 2021-04-01 2022-03-31 01674628 frs-bus:Original frs-core:CurrentFinancialInstruments 10 2022-03-31 01674628 frs-bus:Original frs-core:Non-currentFinancialInstruments 10 2022-03-31 01674628 frs-bus:Original 11 2021-04-01 2022-03-31 01674628 frs-bus:Original frs-core:CurrentFinancialInstruments 11 2022-03-31 01674628 frs-bus:Original frs-core:Non-currentFinancialInstruments 11 2022-03-31 01674628 frs-bus:Original 12 2021-04-01 2022-03-31 01674628 frs-bus:Original frs-core:CurrentFinancialInstruments 12 2022-03-31 01674628 frs-bus:Original frs-core:Non-currentFinancialInstruments 12 2022-03-31 01674628 frs-bus:Original 13 2021-04-01 2022-03-31 01674628 frs-bus:Original frs-core:CurrentFinancialInstruments 13 2022-03-31 01674628 frs-bus:Original frs-core:Non-currentFinancialInstruments 13 2022-03-31 01674628 frs-bus:Original 14 2021-04-01 2022-03-31 01674628 frs-bus:Original frs-core:CurrentFinancialInstruments 14 2022-03-31 01674628 frs-bus:Original frs-core:Non-currentFinancialInstruments 14 2022-03-31 01674628 frs-bus:Original 15 2021-04-01 2022-03-31 01674628 frs-bus:Original frs-core:CurrentFinancialInstruments 15 2022-03-31 01674628 frs-bus:Original frs-core:Non-currentFinancialInstruments 15 2022-03-31 01674628 frs-bus:Original 16 2021-04-01 2022-03-31 01674628 frs-bus:Original frs-core:CurrentFinancialInstruments 16 2022-03-31 01674628 frs-bus:Original frs-core:Non-currentFinancialInstruments 16 2022-03-31 01674628 frs-bus:Original 17 2021-04-01 2022-03-31 01674628 frs-bus:Original frs-core:CurrentFinancialInstruments 17 2022-03-31 01674628 frs-bus:Original frs-core:Non-currentFinancialInstruments 17 2022-03-31 01674628 frs-bus:Original 18 2021-04-01 2022-03-31 01674628 frs-bus:Original frs-core:CurrentFinancialInstruments 18 2022-03-31 01674628 frs-bus:Original frs-core:Non-currentFinancialInstruments 18 2022-03-31 01674628 frs-bus:Original 19 2021-04-01 2022-03-31 01674628 frs-bus:Original frs-core:CurrentFinancialInstruments 19 2022-03-31 01674628 frs-bus:Original frs-core:Non-currentFinancialInstruments 19 2022-03-31 01674628 frs-bus:Original 20 2021-04-01 2022-03-31 01674628 frs-bus:Original frs-core:CurrentFinancialInstruments 20 2022-03-31 01674628 frs-bus:Original frs-core:Non-currentFinancialInstruments 20 2022-03-31 01674628 frs-bus:Original dpl-frs:Item1 2021-04-01 2022-03-31 01674628 frs-bus:Original dpl-frs:Item1 2021-03-31 01674628 frs-bus:Original dpl-frs:Item1 2022-03-31 01674628 frs-bus:Original dpl-frs:CostSales dpl-frs:Item1 2021-04-01 2022-03-31 01674628 frs-bus:Original dpl-frs:CostSales dpl-frs:Item1 2021-03-31 01674628 frs-bus:Original dpl-frs:CostSales dpl-frs:Item1 2022-03-31 01674628 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item1 2021-04-01 2022-03-31 01674628 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-04-01 2022-03-31 01674628 frs-bus:Original dpl-frs:Item2 2021-04-01 2022-03-31 01674628 frs-bus:Original dpl-frs:Item2 2021-03-31 01674628 frs-bus:Original dpl-frs:Item2 2022-03-31 01674628 frs-bus:Original dpl-frs:CostSales dpl-frs:Item2 2021-04-01 2022-03-31 01674628 frs-bus:Original dpl-frs:CostSales dpl-frs:Item2 2021-03-31 01674628 frs-bus:Original dpl-frs:CostSales dpl-frs:Item2 2022-03-31 01674628 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item2 2021-04-01 2022-03-31 01674628 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-04-01 2022-03-31 01674628 frs-bus:Original dpl-frs:Item3 2021-04-01 2022-03-31 01674628 frs-bus:Original dpl-frs:Item3 2021-03-31 01674628 frs-bus:Original dpl-frs:Item3 2022-03-31 01674628 frs-bus:Original dpl-frs:CostSales dpl-frs:Item3 2021-04-01 2022-03-31 01674628 frs-bus:Original dpl-frs:CostSales dpl-frs:Item3 2021-03-31 01674628 frs-bus:Original dpl-frs:CostSales dpl-frs:Item3 2022-03-31 01674628 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item3 2021-04-01 2022-03-31 01674628 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-04-01 2022-03-31 01674628 frs-bus:Original dpl-frs:Item4 2021-04-01 2022-03-31 01674628 frs-bus:Original dpl-frs:Item4 2021-03-31 01674628 frs-bus:Original dpl-frs:Item4 2022-03-31 01674628 frs-bus:Original dpl-frs:CostSales dpl-frs:Item4 2021-04-01 2022-03-31 01674628 frs-bus:Original dpl-frs:CostSales dpl-frs:Item4 2021-03-31 01674628 frs-bus:Original dpl-frs:CostSales dpl-frs:Item4 2022-03-31 01674628 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item4 2021-04-01 2022-03-31 01674628 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-04-01 2022-03-31 01674628 frs-bus:Original dpl-frs:Item5 2021-04-01 2022-03-31 01674628 frs-bus:Original dpl-frs:Item5 2021-03-31 01674628 frs-bus:Original dpl-frs:Item5 2022-03-31 01674628 frs-bus:Original dpl-frs:CostSales dpl-frs:Item5 2021-04-01 2022-03-31 01674628 frs-bus:Original dpl-frs:CostSales dpl-frs:Item5 2021-03-31 01674628 frs-bus:Original dpl-frs:CostSales dpl-frs:Item5 2022-03-31 01674628 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item5 2021-04-01 2022-03-31 01674628 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-04-01 2022-03-31 01674628 frs-bus:Original dpl-frs:Item6 2021-04-01 2022-03-31 01674628 frs-bus:Original dpl-frs:Item6 2021-03-31 01674628 frs-bus:Original dpl-frs:Item6 2022-03-31 01674628 frs-bus:Original dpl-frs:CostSales dpl-frs:Item6 2021-04-01 2022-03-31 01674628 frs-bus:Original dpl-frs:CostSales dpl-frs:Item6 2021-03-31 01674628 frs-bus:Original dpl-frs:CostSales dpl-frs:Item6 2022-03-31 01674628 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item6 2021-04-01 2022-03-31 01674628 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-04-01 2022-03-31 01674628 frs-bus:Original dpl-frs:Item7 2021-04-01 2022-03-31 01674628 frs-bus:Original dpl-frs:Item7 2021-03-31 01674628 frs-bus:Original dpl-frs:Item7 2022-03-31 01674628 frs-bus:Original dpl-frs:CostSales dpl-frs:Item7 2021-04-01 2022-03-31 01674628 frs-bus:Original dpl-frs:CostSales dpl-frs:Item7 2021-03-31 01674628 frs-bus:Original dpl-frs:CostSales dpl-frs:Item7 2022-03-31 01674628 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item7 2021-04-01 2022-03-31 01674628 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-04-01 2022-03-31 01674628 frs-bus:Original dpl-frs:Item8 2021-04-01 2022-03-31 01674628 frs-bus:Original dpl-frs:Item8 2021-03-31 01674628 frs-bus:Original dpl-frs:Item8 2022-03-31 01674628 frs-bus:Original dpl-frs:CostSales dpl-frs:Item8 2021-04-01 2022-03-31 01674628 frs-bus:Original dpl-frs:CostSales dpl-frs:Item8 2021-03-31 01674628 frs-bus:Original dpl-frs:CostSales dpl-frs:Item8 2022-03-31 01674628 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item8 2021-04-01 2022-03-31 01674628 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-04-01 2022-03-31 01674628 frs-bus:Original dpl-frs:Item9 2021-04-01 2022-03-31 01674628 frs-bus:Original dpl-frs:Item9 2021-03-31 01674628 frs-bus:Original dpl-frs:Item9 2022-03-31 01674628 frs-bus:Original dpl-frs:CostSales dpl-frs:Item9 2021-04-01 2022-03-31 01674628 frs-bus:Original dpl-frs:CostSales dpl-frs:Item9 2021-03-31 01674628 frs-bus:Original dpl-frs:CostSales dpl-frs:Item9 2022-03-31 01674628 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item9 2021-04-01 2022-03-31 01674628 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-04-01 2022-03-31 01674628 frs-bus:Original dpl-frs:Item10 2021-04-01 2022-03-31 01674628 frs-bus:Original dpl-frs:Item10 2021-03-31 01674628 frs-bus:Original dpl-frs:Item10 2022-03-31 01674628 frs-bus:Original dpl-frs:CostSales dpl-frs:Item10 2021-04-01 2022-03-31 01674628 frs-bus:Original dpl-frs:CostSales dpl-frs:Item10 2021-03-31 01674628 frs-bus:Original dpl-frs:CostSales dpl-frs:Item10 2022-03-31 01674628 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item10 2021-04-01 2022-03-31 01674628 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-04-01 2022-03-31 01674628 frs-bus:Original dpl-frs:Item11 2021-04-01 2022-03-31 01674628 frs-bus:Original dpl-frs:Item11 2021-03-31 01674628 frs-bus:Original dpl-frs:Item11 2022-03-31 01674628 frs-bus:Original dpl-frs:CostSales dpl-frs:Item11 2021-04-01 2022-03-31 01674628 frs-bus:Original dpl-frs:CostSales dpl-frs:Item11 2021-03-31 01674628 frs-bus:Original dpl-frs:CostSales dpl-frs:Item11 2022-03-31 01674628 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item11 2021-04-01 2022-03-31 01674628 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-04-01 2022-03-31 01674628 frs-bus:Original dpl-frs:Item12 2021-04-01 2022-03-31 01674628 frs-bus:Original dpl-frs:Item12 2021-03-31 01674628 frs-bus:Original dpl-frs:Item12 2022-03-31 01674628 frs-bus:Original dpl-frs:CostSales dpl-frs:Item12 2021-04-01 2022-03-31 01674628 frs-bus:Original dpl-frs:CostSales dpl-frs:Item12 2021-03-31 01674628 frs-bus:Original dpl-frs:CostSales dpl-frs:Item12 2022-03-31 01674628 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item12 2021-04-01 2022-03-31 01674628 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-04-01 2022-03-31 01674628 frs-bus:Original 1 2021-04-01 2022-03-31 01674628 frs-bus:Original frs-countries:EnglandWales 2021-04-01 2022-03-31
Registered number: 01674628
Produce Services Limited
Unaudited Financial Statements
For The Year Ended 31 March 2023
Arete Capital Limited
Chartered Accountants
5 Merchant Square
1st Floor
London
W2 1AY
Unaudited Financial Statements
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—8
Page 1
Statement of Financial Position
Registered number: 01674628
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 583 708
Investment Properties 5 11,035,047 11,035,047
Investments 6 250,000 250,000
11,285,630 11,285,755
CURRENT ASSETS
Debtors 7 3,296,792 2,980,527
Cash at bank and in hand 669,244 1,889,210
3,966,036 4,869,737
Creditors: Amounts Falling Due Within One Year 8 (2,324,137 ) (137,771 )
NET CURRENT ASSETS (LIABILITIES) 1,641,899 4,731,966
TOTAL ASSETS LESS CURRENT LIABILITIES 12,927,529 16,017,721
Creditors: Amounts Falling Due After More Than One Year 9 - (3,332,000 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 11 (911,398 ) (911,398 )
NET ASSETS 12,016,131 11,774,323
CAPITAL AND RESERVES
Called up share capital 13 50,000 50,000
Other reserves 3,284,053 3,284,053
Income Statement 8,682,078 8,440,270
SHAREHOLDERS' FUNDS 12,016,131 11,774,323
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 Income Statement.
On behalf of the board
Mr Ehoud Zaidman
Director
3 July 2023
The notes on pages 3 to 8 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Produce Services Limited Registered number 01674628 is a limited by shares company incorporated in England & Wales. The Registered Office is 167-169 Great Portland Street, London, W1W 5PF.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

The company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the company as an individual entity and not about its group.

Fixed asset investments
lnterests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits fiom its activities.

Cash and cash equivalents
Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with oilginal maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within bonowings in cunent liabilities.
2.2. Turnover
Turnover comprises total rental and associated income net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures & Fittings 15% per annum on cost
Computer Equipment 15% per annum on cost
2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the income statement.
Page 3
Page 4
2.5. Financial Instruments
The company has elected to apply the provisions of Section 11 'Basic Financia! lnstruments' and Section 12 'Other Financial lnstruments lssues'of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities
Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. lf not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the efiective interest method.

Equity instruments
Equity instruments issued by the company are recorded at the proceeds received, net of direct issue costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.



2.6. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position 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.
Page 4
Page 5
2.7. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the statement of financial position date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the statement of financial position date.
2.8. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the income statement, directors report, and notes to the financial statements relating to the income statement.
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows:
2023 2022
Office and administration 2 2
2 2
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 April 2022 833
As at 31 March 2023 833
Depreciation
As at 1 April 2022 125
Provided during the period 125
As at 31 March 2023 250
Net Book Value
As at 31 March 2023 583
As at 1 April 2022 708
Page 5
Page 6
5. Investment Property
2023
£
Fair Value
As at 1 April 2022 and 31 March 2023 11,035,047
Investment properties have been valued by the Director Mr E Zaidman on the basis of market vaklue at 31 March 2023.
6. Investments
Unlisted
£
Cost
As at 1 April 2022 1,250,000
As at 31 March 2023 1,250,000
Provision
As at 1 April 2022 1,000,000
As at 31 March 2023 1,000,000
Net Book Value
As at 31 March 2023 250,000
As at 1 April 2022 250,000
Investments represents the cost of acquiring the following unlisted shares:
100% subsidiary 62days.com Ltd 
Loss for the year ended 31 December 2022.......£ 68,894
Net liabilities at 31 December 2021..................£4,064,059
Loss for the year ended 31 December 2021......£  73,445
Net liabilities at 31 December 2021.................£3,995,165
Page 6
Page 7
7. Debtors
2023 2022
£ £
Due within one year
Trade debtors 61,700 75,123
Prepayments and accrued income 19,013 15,573
Other debtors 2,457,314 2,342,060
Corporation tax recoverable assets 107,570 -
Amounts owed by subsidiaries 651,195 547,771
3,296,792 2,980,527
Other debtors include amounts owed by the Directors of £326,412 (2022: £147,494). 
8. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Bank loans and overdrafts 2,132,000 -
Corporation tax 104,624 56,662
Other creditors 77,491 20,362
Accruals and deferred income 10,022 60,747
2,324,137 137,771
9. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans - 3,332,000
- 3,332,000
10. Secured Creditors
Of the creditors falling due within and after more than one year the following amounts are secured. The bank loan is due to be repaid on 29 February 2024.
2023 2022
£ £
Bank loans and overdrafts 2,132,000 3,332,000
11. Deferred Taxation
The provision for deferred taxation represents a provision for corporation tax based on the investment properties revaluation to fair value.
2023 2022
£ £
Other timing differences 911,398 911,398
Page 7
Page 8
12. Provisions for Liabilities
Deferred Tax Total
£ £
As at 1 April 2022 911,398 911,398
Balance at 31 March 2023 911,398 911,398
13. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 50,000 50,000
14. Dividends
2023 2022
£ £
On equity shares:
Interim dividend paid 100,000 115,000
100,000 115,000
15. Ultimate Controlling Party
The company's ultimate controlling party is Mr E Zaidman and Mrs L Zaidman by virtue of their ownership of 100% of the issued share capital in the company.
Page 8