Acorah Software Products - Accounts Production 14.2.200 false true 5 April 2022 6 April 2021 true 6 April 2022 5 April 2023 5 April 2023 OC399090 A S Grant P A Hollins K J Popat D M Sherlock S B Wilson P A Barker O E G Bates iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure OC399090 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-04-05 OC399090 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-04-05 OC399090 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-04-05 OC399090 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-04-05 OC399090 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-04-06 2023-04-05 OC399090 frs-core:AllSubsidiaries 2022-04-06 2023-04-05 OC399090 frs-core:KeyManagementPersonnel 2022-04-06 2023-04-05 OC399090 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-04-06 2023-04-05 OC399090 frs-core:OtherRelatedParties 2022-04-06 2023-04-05 OC399090 2022-04-05 OC399090 2023-04-05 OC399090 2022-04-06 2023-04-05 OC399090 frs-core:CurrentFinancialInstruments 2023-04-05 OC399090 frs-core:CurrentFinancialInstruments 2022-04-06 2023-04-05 OC399090 frs-core:Non-currentFinancialInstruments 2023-04-05 OC399090 frs-core:Non-currentFinancialInstruments 2022-04-06 2023-04-05 OC399090 frs-core:CurrentFinancialInstruments 2022-04-06 2023-04-05 OC399090 frs-core:CurrentFinancialInstruments 2023-04-05 OC399090 frs-core:AfterOneYear 2022-04-06 2023-04-05 OC399090 frs-core:BetweenOneFiveYears 2022-04-06 2023-04-05 OC399090 frs-core:BetweenOneFiveYears 2023-04-05 OC399090 frs-core:ComputerEquipment 2023-04-05 OC399090 frs-core:ComputerEquipment 2022-04-06 2023-04-05 OC399090 frs-core:ComputerEquipment 2022-04-05 OC399090 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-04-05 OC399090 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-04-06 2023-04-05 OC399090 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-04-05 OC399090 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-04-05 OC399090 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-04-06 2023-04-05 OC399090 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-04-05 OC399090 frs-core:FurnitureFittings 2023-04-05 OC399090 frs-core:FurnitureFittings 2022-04-06 2023-04-05 OC399090 frs-core:FurnitureFittings 2022-04-05 OC399090 frs-core:NetGoodwill 2023-04-05 OC399090 frs-core:NetGoodwill 2022-04-06 2023-04-05 OC399090 frs-core:NetGoodwill 2022-04-05 OC399090 frs-core:InvestmentPropertyIncludedWithinPPE 2023-04-05 OC399090 frs-core:InvestmentPropertyIncludedWithinPPE 2022-04-06 2023-04-05 OC399090 frs-core:InvestmentPropertyIncludedWithinPPE 2022-04-05 OC399090 frs-core:LandBuildings 2023-04-05 OC399090 frs-core:LandBuildings 2022-04-06 2023-04-05 OC399090 frs-core:LandBuildings 2022-04-05 OC399090 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-04-05 OC399090 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-04-06 2023-04-05 OC399090 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-04-05 OC399090 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-04-05 OC399090 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-04-06 2023-04-05 OC399090 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-04-05 OC399090 frs-core:MoreThanFiveYears 2022-04-06 2023-04-05 OC399090 frs-core:MoreThanFiveYears 2023-04-05 OC399090 frs-core:MotorVehicles 2023-04-05 OC399090 frs-core:MotorVehicles 2022-04-06 2023-04-05 OC399090 frs-core:MotorVehicles 2022-04-05 OC399090 frs-core:OtherResidualIntangibleAssets 2023-04-05 OC399090 frs-core:OtherResidualIntangibleAssets 2022-04-06 2023-04-05 OC399090 frs-core:OtherResidualIntangibleAssets 2022-04-05 OC399090 frs-core:PlantMachinery 2023-04-05 OC399090 frs-core:PlantMachinery 2022-04-06 2023-04-05 OC399090 frs-core:PlantMachinery 2022-04-05 OC399090 frs-core:Secured 2023-04-05 OC399090 frs-core:Unsecured 2023-04-05 OC399090 frs-core:WithinOneYear 2022-04-06 2023-04-05 OC399090 frs-core:WithinOneYear 2023-04-05 OC399090 frs-core:CapitalRedemptionReserve 2022-04-06 2023-04-05 OC399090 frs-core:CapitalRedemptionReserve 2022-04-05 OC399090 frs-core:CapitalRedemptionReserve 2023-04-05 OC399090 frs-core:OtherReservesSubtotal 2022-04-06 2023-04-05 OC399090 frs-core:OtherReservesSubtotal 2022-04-05 OC399090 frs-core:OtherReservesSubtotal 2023-04-05 OC399090 frs-core:RevaluationReserve 2022-04-06 2023-04-05 OC399090 frs-core:RevaluationReserve 2022-04-05 OC399090 frs-core:RevaluationReserve 2023-04-05 OC399090 frs-core:SharePremium 2022-04-06 2023-04-05 OC399090 frs-core:SharePremium 2022-04-05 OC399090 frs-core:SharePremium 2023-04-05 OC399090 frs-core:ShareCapital 2022-04-06 2023-04-05 OC399090 frs-core:ShareCapital 2022-04-05 OC399090 frs-core:ShareCapital 2023-04-05 OC399090 frs-core:RetainedEarningsAccumulatedLosses 2022-04-06 2023-04-05 OC399090 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-04-05 OC399090 frs-core:RetainedEarningsAccumulatedLosses 2023-04-05 OC399090 frs-core:RetainedEarningsAccumulatedLosses 2022-04-05 OC399090 frs-core:RetainedEarningsAccumulatedLosses 2023-04-05 OC399090 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-04-05 OC399090 frs-countries:UnitedKingdom 2022-04-06 2023-04-05 OC399090 frs-countries:Europe 2022-04-06 2023-04-05 OC399090 frs-countries:NorthAmerica 2022-04-06 2023-04-05 OC399090 frs-countries:SouthAmerica 2022-04-06 2023-04-05 OC399090 frs-countries:Asia 2022-04-06 2023-04-05 OC399090 frs-countries:RestWorldOutsideUK 2022-04-06 2023-04-05 OC399090 frs-bus:HighestPaidDirector 2022-04-06 2023-04-05 OC399090 frs-bus:PrivateLimitedCompanyLtd 2022-04-06 2023-04-05 OC399090 frs-bus:CompanyLimitedByGuarantee 2022-04-06 2023-04-05 OC399090 frs-bus:LimitedLiabilityPartnershipLLP 2022-04-06 2023-04-05 OC399090 frs-bus:LimitedLiabilityPartnershipsSORP 2022-04-06 2023-04-05 OC399090 frs-bus:FullAccounts 2022-04-06 2023-04-05 OC399090 frs-bus:FilletedAccounts 2022-04-06 2023-04-05 OC399090 frs-bus:AbridgedAccounts 2022-04-06 2023-04-05 OC399090 frs-bus:FRS102 2022-04-06 2023-04-05 OC399090 frs-bus:MediumEntities 2022-04-06 2023-04-05 OC399090 frs-bus:SmallEntities 2022-04-06 2023-04-05 OC399090 frs-bus:EntityHasNeverTraded 2022-04-06 2023-04-05 OC399090 frs-bus:EntityNoLongerTradingButTradedInPast 2022-04-06 2023-04-05 OC399090 frs-bus:Audited 2022-04-06 2023-04-05 OC399090 frs-bus:AuditExempt-NoAccountantsReport 2022-04-06 2023-04-05 OC399090 frs-bus:AuditExemptWithAccountantsReport 2022-04-06 2023-04-05 OC399090 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-04-06 2023-04-05 OC399090 frs-bus:LargeCompaniesRegimeForAccounts 2022-04-06 2023-04-05 OC399090 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-04-06 2023-04-05 OC399090 frs-bus:SmallCompaniesRegimeForAccounts 2022-04-06 2023-04-05 OC399090 frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-04-06 2023-04-05 OC399090 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-04-06 2023-04-05 OC399090 frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-04-06 2023-04-05 OC399090 frs-bus:OrdinaryShareClass1 2022-04-06 2023-04-05 OC399090 frs-bus:OrdinaryShareClass1 2022-04-05 OC399090 frs-bus:OrdinaryShareClass1 2023-04-05 OC399090 frs-bus:OrdinaryShareClass2 2022-04-06 2023-04-05 OC399090 frs-bus:OrdinaryShareClass2 2022-04-05 OC399090 frs-bus:OrdinaryShareClass2 2023-04-05 OC399090 frs-bus:OrdinaryShareClass3 2022-04-06 2023-04-05 OC399090 frs-bus:OrdinaryShareClass3 2022-04-05 OC399090 frs-bus:OrdinaryShareClass3 2023-04-05 OC399090 frs-bus:OrdinaryShareClass4 2022-04-06 2023-04-05 OC399090 frs-bus:OrdinaryShareClass4 2022-04-05 OC399090 frs-bus:OrdinaryShareClass4 2023-04-05 OC399090 frs-bus:OrdinaryShareClass5 2022-04-06 2023-04-05 OC399090 frs-bus:OrdinaryShareClass5 2022-04-05 OC399090 frs-bus:OrdinaryShareClass5 2023-04-05 OC399090 frs-bus:PreferenceShareClass1 2022-04-06 2023-04-05 OC399090 frs-bus:PreferenceShareClass1 2022-04-05 OC399090 frs-bus:PreferenceShareClass1 2023-04-05 OC399090 frs-bus:PreferenceShareClass2 2022-04-06 2023-04-05 OC399090 frs-bus:PreferenceShareClass2 2022-04-05 OC399090 frs-bus:PreferenceShareClass2 2023-04-05 OC399090 frs-bus:PreferenceShareClass3 2022-04-06 2023-04-05 OC399090 frs-bus:PreferenceShareClass3 2022-04-05 OC399090 frs-bus:PreferenceShareClass3 2023-04-05 OC399090 frs-bus:PreferenceShareClass4 2022-04-06 2023-04-05 OC399090 frs-bus:PreferenceShareClass4 2022-04-05 OC399090 frs-bus:PreferenceShareClass4 2023-04-05 OC399090 frs-bus:PreferenceShareClass5 2022-04-06 2023-04-05 OC399090 frs-bus:PreferenceShareClass5 2022-04-05 OC399090 frs-bus:PreferenceShareClass5 2023-04-05 OC399090 1 2022-04-06 2023-04-05 OC399090 1 2023-04-05 OC399090 1 2022-04-06 2023-04-05 OC399090 frs-core:LeasedAssets 2022-04-06 2023-04-05 OC399090 frs-core:OwnedAssets 2022-04-06 2023-04-05 OC399090 frs-core:CurrencyRisk 2022-04-06 2023-04-05 OC399090 frs-core:MarketRisk 2022-04-06 2023-04-05 OC399090 frs-core:InterestRateRisk 2022-04-06 2023-04-05 OC399090 frs-core:DeferredTaxation 2022-04-06 2023-04-05 OC399090 frs-core:DeferredTaxation 2022-04-05 OC399090 frs-core:DeferredTaxation 2023-04-05 OC399090 frs-core:OtherProvisionsContingentLiabilities 2022-04-06 2023-04-05 OC399090 frs-core:OtherProvisionsContingentLiabilities 2022-04-05 OC399090 frs-core:OtherProvisionsContingentLiabilities 2023-04-05 OC399090 frs-core:ProvisionsDeferredTax 2023-04-05 OC399090 frs-core:OtherDeferredTax 2023-04-05 OC399090 frs-core:AcceleratedTaxDepreciationDeferredTax 2023-04-05 OC399090 frs-core:TaxLossesCarry-forwardsDeferredTax 2023-04-05 OC399090 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-04-05 OC399090 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-04-06 2023-04-05 OC399090 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-04-05 OC399090 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-04-05 OC399090 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-04-06 2023-04-05 OC399090 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-04-05 OC399090 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-04-05 OC399090 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-04-06 2023-04-05 OC399090 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-04-05 OC399090 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-04-05 OC399090 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-04-05 OC399090 frs-core:RevaluationInvestmentPropertyDeferredTax 2023-04-05 OC399090 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-04-05 OC399090 frs-core:OtherPost-employmentBenefitsDeferredTax 2023-04-05 OC399090 frs-core:Share-basedPaymentsDeferredTax 2023-04-05 OC399090 frs-core:TaxCreditsDeferredTax 2023-04-05 OC399090 frs-core:CostValuation 2022-04-05 OC399090 frs-core:AdditionsToInvestments 2023-04-05 OC399090 frs-core:DisposalsRepaymentsInvestments 2023-04-05 OC399090 frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-04-05 OC399090 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-04-05 OC399090 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-04-05 OC399090 frs-core:OtherIncreaseDecreaseInInvestments 2023-04-05 OC399090 frs-core:CostValuation 2023-04-05 OC399090 frs-core:ProvisionsForImpairmentInvestments 2022-04-05 OC399090 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-04-05 OC399090 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-04-05 OC399090 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-04-05 OC399090 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-04-05 OC399090 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-04-05 OC399090 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-04-05 OC399090 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-04-05 OC399090 frs-core:ProvisionsForImpairmentInvestments 2023-04-05 OC399090 frs-core:ListedExchangeTraded 2023-04-05 OC399090 frs-core:ListedExchangeTraded 2022-04-05 OC399090 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-04-05 OC399090 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-04-05 OC399090 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-04-05 OC399090 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-04-05 OC399090 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-04-05 OC399090 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-04-05 OC399090 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-04-05 OC399090 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-04-05 OC399090 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-04-05 OC399090 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-04-05 OC399090 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-04-05 OC399090 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-04-05 OC399090 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-04-05 OC399090 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-04-05 OC399090 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-04-05 OC399090 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-04-05 OC399090 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-04-05 OC399090 frs-core:UnlistedNon-exchangeTraded 2023-04-05 OC399090 frs-core:UnlistedNon-exchangeTraded 2022-04-05 OC399090 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-04-05 OC399090 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-04-05 OC399090 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-04-05 OC399090 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-04-05 OC399090 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-04-05 OC399090 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-04-05 OC399090 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-04-05 OC399090 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-04-05 OC399090 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-04-05 OC399090 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-04-05 OC399090 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-04-05 OC399090 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-04-05 OC399090 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-04-05 OC399090 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-04-05 OC399090 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-04-05 OC399090 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-04-05 OC399090 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-04-05 OC399090 dpl-frs:CostSales 2022-04-06 2023-04-05 OC399090 dpl-frs:CostSales 2022-04-05 OC399090 dpl-frs:CostSales 2023-04-05 OC399090 dpl-frs:DistributionCosts 2022-04-06 2023-04-05 OC399090 dpl-frs:AdministrativeExpenses 2022-04-06 2023-04-05 OC399090 1 2022-04-06 2023-04-05 OC399090 frs-core:CurrentFinancialInstruments 1 2023-04-05 OC399090 frs-core:Non-currentFinancialInstruments 1 2023-04-05 OC399090 2 2022-04-06 2023-04-05 OC399090 frs-core:CurrentFinancialInstruments 2 2023-04-05 OC399090 frs-core:Non-currentFinancialInstruments 2 2023-04-05 OC399090 3 2022-04-06 2023-04-05 OC399090 frs-core:CurrentFinancialInstruments 3 2023-04-05 OC399090 frs-core:Non-currentFinancialInstruments 3 2023-04-05 OC399090 4 2022-04-06 2023-04-05 OC399090 frs-core:CurrentFinancialInstruments 4 2023-04-05 OC399090 frs-core:Non-currentFinancialInstruments 4 2023-04-05 OC399090 5 2022-04-06 2023-04-05 OC399090 frs-core:CurrentFinancialInstruments 5 2023-04-05 OC399090 frs-core:Non-currentFinancialInstruments 5 2023-04-05 OC399090 6 2022-04-06 2023-04-05 OC399090 frs-core:CurrentFinancialInstruments 6 2023-04-05 OC399090 frs-core:Non-currentFinancialInstruments 6 2023-04-05 OC399090 7 2022-04-06 2023-04-05 OC399090 frs-core:CurrentFinancialInstruments 7 2023-04-05 OC399090 frs-core:Non-currentFinancialInstruments 7 2023-04-05 OC399090 8 2022-04-06 2023-04-05 OC399090 frs-core:CurrentFinancialInstruments 8 2023-04-05 OC399090 frs-core:Non-currentFinancialInstruments 8 2023-04-05 OC399090 9 2022-04-06 2023-04-05 OC399090 frs-core:CurrentFinancialInstruments 9 2023-04-05 OC399090 frs-core:Non-currentFinancialInstruments 9 2023-04-05 OC399090 10 2022-04-06 2023-04-05 OC399090 frs-core:CurrentFinancialInstruments 10 2023-04-05 OC399090 frs-core:Non-currentFinancialInstruments 10 2023-04-05 OC399090 11 2022-04-06 2023-04-05 OC399090 frs-core:CurrentFinancialInstruments 11 2023-04-05 OC399090 frs-core:Non-currentFinancialInstruments 11 2023-04-05 OC399090 12 2022-04-06 2023-04-05 OC399090 frs-core:CurrentFinancialInstruments 12 2023-04-05 OC399090 frs-core:Non-currentFinancialInstruments 12 2023-04-05 OC399090 13 2022-04-06 2023-04-05 OC399090 frs-core:CurrentFinancialInstruments 13 2023-04-05 OC399090 frs-core:Non-currentFinancialInstruments 13 2023-04-05 OC399090 14 2022-04-06 2023-04-05 OC399090 frs-core:CurrentFinancialInstruments 14 2023-04-05 OC399090 frs-core:Non-currentFinancialInstruments 14 2023-04-05 OC399090 15 2022-04-06 2023-04-05 OC399090 frs-core:CurrentFinancialInstruments 15 2023-04-05 OC399090 frs-core:Non-currentFinancialInstruments 15 2023-04-05 OC399090 16 2022-04-06 2023-04-05 OC399090 frs-core:CurrentFinancialInstruments 16 2023-04-05 OC399090 frs-core:Non-currentFinancialInstruments 16 2023-04-05 OC399090 17 2022-04-06 2023-04-05 OC399090 frs-core:CurrentFinancialInstruments 17 2023-04-05 OC399090 frs-core:Non-currentFinancialInstruments 17 2023-04-05 OC399090 18 2022-04-06 2023-04-05 OC399090 frs-core:CurrentFinancialInstruments 18 2023-04-05 OC399090 frs-core:Non-currentFinancialInstruments 18 2023-04-05 OC399090 19 2022-04-06 2023-04-05 OC399090 frs-core:CurrentFinancialInstruments 19 2023-04-05 OC399090 frs-core:Non-currentFinancialInstruments 19 2023-04-05 OC399090 20 2022-04-06 2023-04-05 OC399090 frs-core:CurrentFinancialInstruments 20 2023-04-05 OC399090 frs-core:Non-currentFinancialInstruments 20 2023-04-05 OC399090 dpl-frs:Item1 2022-04-06 2023-04-05 OC399090 dpl-frs:Item1 2022-04-05 OC399090 dpl-frs:Item1 2023-04-05 OC399090 dpl-frs:CostSales dpl-frs:Item1 2022-04-06 2023-04-05 OC399090 dpl-frs:CostSales dpl-frs:Item1 2022-04-05 OC399090 dpl-frs:CostSales dpl-frs:Item1 2023-04-05 OC399090 dpl-frs:DistributionCosts dpl-frs:Item1 2022-04-06 2023-04-05 OC399090 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-04-06 2023-04-05 OC399090 dpl-frs:Item2 2022-04-06 2023-04-05 OC399090 dpl-frs:Item2 2022-04-05 OC399090 dpl-frs:Item2 2023-04-05 OC399090 dpl-frs:CostSales dpl-frs:Item2 2022-04-06 2023-04-05 OC399090 dpl-frs:CostSales dpl-frs:Item2 2022-04-05 OC399090 dpl-frs:CostSales dpl-frs:Item2 2023-04-05 OC399090 dpl-frs:DistributionCosts dpl-frs:Item2 2022-04-06 2023-04-05 OC399090 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-04-06 2023-04-05 OC399090 dpl-frs:Item3 2022-04-06 2023-04-05 OC399090 dpl-frs:Item3 2022-04-05 OC399090 dpl-frs:Item3 2023-04-05 OC399090 dpl-frs:CostSales dpl-frs:Item3 2022-04-06 2023-04-05 OC399090 dpl-frs:CostSales dpl-frs:Item3 2022-04-05 OC399090 dpl-frs:CostSales dpl-frs:Item3 2023-04-05 OC399090 dpl-frs:DistributionCosts dpl-frs:Item3 2022-04-06 2023-04-05 OC399090 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-04-06 2023-04-05 OC399090 dpl-frs:Item4 2022-04-06 2023-04-05 OC399090 dpl-frs:Item4 2022-04-05 OC399090 dpl-frs:Item4 2023-04-05 OC399090 dpl-frs:CostSales dpl-frs:Item4 2022-04-06 2023-04-05 OC399090 dpl-frs:CostSales dpl-frs:Item4 2022-04-05 OC399090 dpl-frs:CostSales dpl-frs:Item4 2023-04-05 OC399090 dpl-frs:DistributionCosts dpl-frs:Item4 2022-04-06 2023-04-05 OC399090 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-04-06 2023-04-05 OC399090 dpl-frs:Item5 2022-04-06 2023-04-05 OC399090 dpl-frs:Item5 2022-04-05 OC399090 dpl-frs:Item5 2023-04-05 OC399090 dpl-frs:CostSales dpl-frs:Item5 2022-04-06 2023-04-05 OC399090 dpl-frs:CostSales dpl-frs:Item5 2022-04-05 OC399090 dpl-frs:CostSales dpl-frs:Item5 2023-04-05 OC399090 dpl-frs:DistributionCosts dpl-frs:Item5 2022-04-06 2023-04-05 OC399090 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-04-06 2023-04-05 OC399090 dpl-frs:Item6 2022-04-06 2023-04-05 OC399090 dpl-frs:Item6 2022-04-05 OC399090 dpl-frs:Item6 2023-04-05 OC399090 dpl-frs:CostSales dpl-frs:Item6 2022-04-06 2023-04-05 OC399090 dpl-frs:CostSales dpl-frs:Item6 2022-04-05 OC399090 dpl-frs:CostSales dpl-frs:Item6 2023-04-05 OC399090 dpl-frs:DistributionCosts dpl-frs:Item6 2022-04-06 2023-04-05 OC399090 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-04-06 2023-04-05 OC399090 dpl-frs:Item7 2022-04-06 2023-04-05 OC399090 dpl-frs:Item7 2022-04-05 OC399090 dpl-frs:Item7 2023-04-05 OC399090 dpl-frs:CostSales dpl-frs:Item7 2022-04-06 2023-04-05 OC399090 dpl-frs:CostSales dpl-frs:Item7 2022-04-05 OC399090 dpl-frs:CostSales dpl-frs:Item7 2023-04-05 OC399090 dpl-frs:DistributionCosts dpl-frs:Item7 2022-04-06 2023-04-05 OC399090 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-04-06 2023-04-05 OC399090 dpl-frs:Item8 2022-04-06 2023-04-05 OC399090 dpl-frs:Item8 2022-04-05 OC399090 dpl-frs:Item8 2023-04-05 OC399090 dpl-frs:CostSales dpl-frs:Item8 2022-04-06 2023-04-05 OC399090 dpl-frs:CostSales dpl-frs:Item8 2022-04-05 OC399090 dpl-frs:CostSales dpl-frs:Item8 2023-04-05 OC399090 dpl-frs:DistributionCosts dpl-frs:Item8 2022-04-06 2023-04-05 OC399090 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-04-06 2023-04-05 OC399090 dpl-frs:Item9 2022-04-06 2023-04-05 OC399090 dpl-frs:Item9 2022-04-05 OC399090 dpl-frs:Item9 2023-04-05 OC399090 dpl-frs:CostSales dpl-frs:Item9 2022-04-06 2023-04-05 OC399090 dpl-frs:CostSales dpl-frs:Item9 2022-04-05 OC399090 dpl-frs:CostSales dpl-frs:Item9 2023-04-05 OC399090 dpl-frs:DistributionCosts dpl-frs:Item9 2022-04-06 2023-04-05 OC399090 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-04-06 2023-04-05 OC399090 dpl-frs:Item10 2022-04-06 2023-04-05 OC399090 dpl-frs:Item10 2022-04-05 OC399090 dpl-frs:Item10 2023-04-05 OC399090 dpl-frs:CostSales dpl-frs:Item10 2022-04-06 2023-04-05 OC399090 dpl-frs:CostSales dpl-frs:Item10 2022-04-05 OC399090 dpl-frs:CostSales dpl-frs:Item10 2023-04-05 OC399090 dpl-frs:DistributionCosts dpl-frs:Item10 2022-04-06 2023-04-05 OC399090 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-04-06 2023-04-05 OC399090 dpl-frs:Item11 2022-04-06 2023-04-05 OC399090 dpl-frs:Item11 2022-04-05 OC399090 dpl-frs:Item11 2023-04-05 OC399090 dpl-frs:CostSales dpl-frs:Item11 2022-04-06 2023-04-05 OC399090 dpl-frs:CostSales dpl-frs:Item11 2022-04-05 OC399090 dpl-frs:CostSales dpl-frs:Item11 2023-04-05 OC399090 dpl-frs:DistributionCosts dpl-frs:Item11 2022-04-06 2023-04-05 OC399090 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-04-06 2023-04-05 OC399090 dpl-frs:Item12 2022-04-06 2023-04-05 OC399090 dpl-frs:Item12 2022-04-05 OC399090 dpl-frs:Item12 2023-04-05 OC399090 dpl-frs:CostSales dpl-frs:Item12 2022-04-06 2023-04-05 OC399090 dpl-frs:CostSales dpl-frs:Item12 2022-04-05 OC399090 dpl-frs:CostSales dpl-frs:Item12 2023-04-05 OC399090 dpl-frs:DistributionCosts dpl-frs:Item12 2022-04-06 2023-04-05 OC399090 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-04-06 2023-04-05 OC399090 1 2022-04-06 2023-04-05 OC399090 frs-countries:EnglandWales 2022-04-06 2023-04-05 OC399090 frs-bus:PartnerLLP1 2022-04-06 2023-04-05 OC399090 frs-bus:PartnerLLP1 2023-04-05 OC399090 frs-bus:PartnerLLP1 2023-04-05 OC399090 frs-bus:PartnerLLP7 2022-04-06 2023-04-05 OC399090 frs-bus:PartnerLLP7 2023-04-05 OC399090 frs-bus:PartnerLLP7 2023-04-05 OC399090 frs-bus:PartnerLLP6 2022-04-06 2023-04-05 OC399090 frs-bus:PartnerLLP6 2023-04-05 OC399090 frs-bus:PartnerLLP6 2023-04-05 OC399090 frs-bus:PartnerLLP5 2022-04-06 2023-04-05 OC399090 frs-bus:PartnerLLP5 2023-04-05 OC399090 frs-bus:PartnerLLP5 2023-04-05 OC399090 frs-bus:PartnerLLP4 2022-04-06 2023-04-05 OC399090 frs-bus:PartnerLLP4 2023-04-05 OC399090 frs-bus:PartnerLLP4 2023-04-05 OC399090 frs-bus:PartnerLLP9 2022-04-06 2023-04-05 OC399090 frs-bus:PartnerLLP9 2023-04-05 OC399090 frs-bus:PartnerLLP9 2023-04-05 OC399090 frs-bus:PartnerLLP8 2022-04-06 2023-04-05 OC399090 frs-bus:PartnerLLP8 2023-04-05 OC399090 frs-bus:PartnerLLP8 2023-04-05 OC399090 frs-bus:PartnerLLP3 2022-04-06 2023-04-05 OC399090 frs-bus:PartnerLLP3 2023-04-05 OC399090 frs-bus:PartnerLLP3 2023-04-05 OC399090 frs-bus:PartnerLLP2 2022-04-06 2023-04-05 OC399090 frs-bus:PartnerLLP2 2023-04-05 OC399090 frs-bus:PartnerLLP2 2023-04-05 OC399090 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-04-05 OC399090 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-04-05 OC399090 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-04-05 OC399090 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-04-05 OC399090 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-04-06 2022-04-05 OC399090 frs-core:AllSubsidiaries 2021-04-06 2022-04-05 OC399090 frs-core:KeyManagementPersonnel 2021-04-06 2022-04-05 OC399090 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-04-06 2022-04-05 OC399090 frs-core:OtherRelatedParties 2021-04-06 2022-04-05 OC399090 2021-04-05 OC399090 2022-04-05 OC399090 2021-04-06 2022-04-05 OC399090 frs-core:CurrentFinancialInstruments 2022-04-05 OC399090 frs-core:CurrentFinancialInstruments 2021-04-06 2022-04-05 OC399090 frs-core:Non-currentFinancialInstruments 2022-04-05 OC399090 frs-core:Non-currentFinancialInstruments 2021-04-06 2022-04-05 OC399090 frs-core:CurrentFinancialInstruments 2021-04-06 2022-04-05 OC399090 frs-core:CurrentFinancialInstruments 2022-04-05 OC399090 frs-core:AfterOneYear 2021-04-06 2022-04-05 OC399090 frs-core:BetweenOneFiveYears 2021-04-06 2022-04-05 OC399090 frs-core:BetweenOneFiveYears 2022-04-05 OC399090 frs-core:ComputerEquipment 2022-04-05 OC399090 frs-core:ComputerEquipment 2021-04-06 2022-04-05 OC399090 frs-core:ComputerEquipment 2021-04-05 OC399090 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-04-05 OC399090 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-04-06 2022-04-05 OC399090 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-04-05 OC399090 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-04-05 OC399090 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-04-06 2022-04-05 OC399090 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-04-05 OC399090 frs-core:FurnitureFittings 2022-04-05 OC399090 frs-core:FurnitureFittings 2021-04-06 2022-04-05 OC399090 frs-core:FurnitureFittings 2021-04-05 OC399090 frs-core:NetGoodwill 2022-04-05 OC399090 frs-core:NetGoodwill 2021-04-06 2022-04-05 OC399090 frs-core:NetGoodwill 2021-04-05 OC399090 frs-core:InvestmentPropertyIncludedWithinPPE 2022-04-05 OC399090 frs-core:InvestmentPropertyIncludedWithinPPE 2021-04-06 2022-04-05 OC399090 frs-core:InvestmentPropertyIncludedWithinPPE 2021-04-05 OC399090 frs-core:LandBuildings 2022-04-05 OC399090 frs-core:LandBuildings 2021-04-06 2022-04-05 OC399090 frs-core:LandBuildings 2021-04-05 OC399090 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-04-05 OC399090 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-04-06 2022-04-05 OC399090 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-04-05 OC399090 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-04-05 OC399090 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-04-06 2022-04-05 OC399090 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-04-05 OC399090 frs-core:MoreThanFiveYears 2021-04-06 2022-04-05 OC399090 frs-core:MoreThanFiveYears 2022-04-05 OC399090 frs-core:MotorVehicles 2022-04-05 OC399090 frs-core:MotorVehicles 2021-04-06 2022-04-05 OC399090 frs-core:MotorVehicles 2021-04-05 OC399090 frs-core:OtherResidualIntangibleAssets 2022-04-05 OC399090 frs-core:OtherResidualIntangibleAssets 2021-04-06 2022-04-05 OC399090 frs-core:OtherResidualIntangibleAssets 2021-04-05 OC399090 frs-core:PlantMachinery 2022-04-05 OC399090 frs-core:PlantMachinery 2021-04-06 2022-04-05 OC399090 frs-core:PlantMachinery 2021-04-05 OC399090 frs-core:Secured 2022-04-05 OC399090 frs-core:Unsecured 2022-04-05 OC399090 frs-core:WithinOneYear 2021-04-06 2022-04-05 OC399090 frs-core:WithinOneYear 2022-04-05 OC399090 frs-core:CapitalRedemptionReserve 2021-04-06 2022-04-05 OC399090 frs-core:CapitalRedemptionReserve 2021-04-05 OC399090 frs-core:CapitalRedemptionReserve 2022-04-05 OC399090 frs-core:OtherReservesSubtotal 2021-04-06 2022-04-05 OC399090 frs-core:OtherReservesSubtotal 2021-04-05 OC399090 frs-core:OtherReservesSubtotal 2022-04-05 OC399090 frs-core:RevaluationReserve 2021-04-06 2022-04-05 OC399090 frs-core:RevaluationReserve 2021-04-05 OC399090 frs-core:RevaluationReserve 2022-04-05 OC399090 frs-core:SharePremium 2021-04-06 2022-04-05 OC399090 frs-core:SharePremium 2021-04-05 OC399090 frs-core:SharePremium 2022-04-05 OC399090 frs-core:ShareCapital 2021-04-06 2022-04-05 OC399090 frs-core:ShareCapital 2021-04-05 OC399090 frs-core:ShareCapital 2022-04-05 OC399090 frs-core:RetainedEarningsAccumulatedLosses 2021-04-06 2022-04-05 OC399090 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-04-05 OC399090 frs-core:RetainedEarningsAccumulatedLosses 2022-04-05 OC399090 frs-core:RetainedEarningsAccumulatedLosses 2021-04-05 OC399090 frs-core:RetainedEarningsAccumulatedLosses 2022-04-05 OC399090 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-04-05 OC399090 frs-countries:UnitedKingdom 2021-04-06 2022-04-05 OC399090 frs-countries:Europe 2021-04-06 2022-04-05 OC399090 frs-countries:NorthAmerica 2021-04-06 2022-04-05 OC399090 frs-countries:SouthAmerica 2021-04-06 2022-04-05 OC399090 frs-countries:Asia 2021-04-06 2022-04-05 OC399090 frs-countries:RestWorldOutsideUK 2021-04-06 2022-04-05 OC399090 frs-bus:HighestPaidDirector 2021-04-06 2022-04-05 OC399090 frs-bus:PrivateLimitedCompanyLtd 2021-04-06 2022-04-05 OC399090 frs-bus:CompanyLimitedByGuarantee 2021-04-06 2022-04-05 OC399090 frs-bus:LimitedLiabilityPartnershipLLP 2021-04-06 2022-04-05 OC399090 frs-bus:LimitedLiabilityPartnershipsSORP 2021-04-06 2022-04-05 OC399090 frs-bus:FullAccounts 2021-04-06 2022-04-05 OC399090 frs-bus:FilletedAccounts 2021-04-06 2022-04-05 OC399090 frs-bus:AbridgedAccounts 2021-04-06 2022-04-05 OC399090 frs-bus:FRS102 2021-04-06 2022-04-05 OC399090 frs-bus:MediumEntities 2021-04-06 2022-04-05 OC399090 frs-bus:SmallEntities 2021-04-06 2022-04-05 OC399090 frs-bus:EntityHasNeverTraded 2021-04-06 2022-04-05 OC399090 frs-bus:EntityNoLongerTradingButTradedInPast 2021-04-06 2022-04-05 OC399090 frs-bus:Audited 2021-04-06 2022-04-05 OC399090 frs-bus:AuditExempt-NoAccountantsReport 2021-04-06 2022-04-05 OC399090 frs-bus:AuditExemptWithAccountantsReport 2021-04-06 2022-04-05 OC399090 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-04-06 2022-04-05 OC399090 frs-bus:LargeCompaniesRegimeForAccounts 2021-04-06 2022-04-05 OC399090 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-04-06 2022-04-05 OC399090 frs-bus:SmallCompaniesRegimeForAccounts 2021-04-06 2022-04-05 OC399090 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-04-06 2022-04-05 OC399090 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-04-06 2022-04-05 OC399090 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-04-06 2022-04-05 OC399090 frs-bus:OrdinaryShareClass1 2021-04-06 2022-04-05 OC399090 frs-bus:OrdinaryShareClass1 2021-04-05 OC399090 frs-bus:OrdinaryShareClass1 2022-04-05 OC399090 frs-bus:OrdinaryShareClass2 2021-04-06 2022-04-05 OC399090 frs-bus:OrdinaryShareClass2 2021-04-05 OC399090 frs-bus:OrdinaryShareClass2 2022-04-05 OC399090 frs-bus:OrdinaryShareClass3 2021-04-06 2022-04-05 OC399090 frs-bus:OrdinaryShareClass3 2021-04-05 OC399090 frs-bus:OrdinaryShareClass3 2022-04-05 OC399090 frs-bus:OrdinaryShareClass4 2021-04-06 2022-04-05 OC399090 frs-bus:OrdinaryShareClass4 2021-04-05 OC399090 frs-bus:OrdinaryShareClass4 2022-04-05 OC399090 frs-bus:OrdinaryShareClass5 2021-04-06 2022-04-05 OC399090 frs-bus:OrdinaryShareClass5 2021-04-05 OC399090 frs-bus:OrdinaryShareClass5 2022-04-05 OC399090 frs-bus:PreferenceShareClass1 2021-04-06 2022-04-05 OC399090 frs-bus:PreferenceShareClass1 2021-04-05 OC399090 frs-bus:PreferenceShareClass1 2022-04-05 OC399090 frs-bus:PreferenceShareClass2 2021-04-06 2022-04-05 OC399090 frs-bus:PreferenceShareClass2 2021-04-05 OC399090 frs-bus:PreferenceShareClass2 2022-04-05 OC399090 frs-bus:PreferenceShareClass3 2021-04-06 2022-04-05 OC399090 frs-bus:PreferenceShareClass3 2021-04-05 OC399090 frs-bus:PreferenceShareClass3 2022-04-05 OC399090 frs-bus:PreferenceShareClass4 2021-04-06 2022-04-05 OC399090 frs-bus:PreferenceShareClass4 2021-04-05 OC399090 frs-bus:PreferenceShareClass4 2022-04-05 OC399090 frs-bus:PreferenceShareClass5 2021-04-06 2022-04-05 OC399090 frs-bus:PreferenceShareClass5 2021-04-05 OC399090 frs-bus:PreferenceShareClass5 2022-04-05 OC399090 1 2021-04-06 2022-04-05 OC399090 1 2022-04-05 OC399090 1 2021-04-06 2022-04-05 OC399090 frs-core:LeasedAssets 2021-04-06 2022-04-05 OC399090 frs-core:OwnedAssets 2021-04-06 2022-04-05 OC399090 frs-core:CurrencyRisk 2021-04-06 2022-04-05 OC399090 frs-core:MarketRisk 2021-04-06 2022-04-05 OC399090 frs-core:InterestRateRisk 2021-04-06 2022-04-05 OC399090 frs-core:DeferredTaxation 2021-04-06 2022-04-05 OC399090 frs-core:DeferredTaxation 2021-04-05 OC399090 frs-core:DeferredTaxation 2022-04-05 OC399090 frs-core:OtherProvisionsContingentLiabilities 2021-04-06 2022-04-05 OC399090 frs-core:OtherProvisionsContingentLiabilities 2021-04-05 OC399090 frs-core:OtherProvisionsContingentLiabilities 2022-04-05 OC399090 frs-core:ProvisionsDeferredTax 2022-04-05 OC399090 frs-core:OtherDeferredTax 2022-04-05 OC399090 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-04-05 OC399090 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-04-05 OC399090 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-04-05 OC399090 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-04-06 2022-04-05 OC399090 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-04-05 OC399090 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-04-05 OC399090 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-04-06 2022-04-05 OC399090 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-04-05 OC399090 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-04-05 OC399090 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-04-06 2022-04-05 OC399090 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-04-05 OC399090 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-04-05 OC399090 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-04-05 OC399090 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-04-05 OC399090 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-04-05 OC399090 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-04-05 OC399090 frs-core:Share-basedPaymentsDeferredTax 2022-04-05 OC399090 frs-core:TaxCreditsDeferredTax 2022-04-05 OC399090 frs-core:CostValuation 2021-04-05 OC399090 frs-core:AdditionsToInvestments 2022-04-05 OC399090 frs-core:DisposalsRepaymentsInvestments 2022-04-05 OC399090 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-04-05 OC399090 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-04-05 OC399090 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-04-05 OC399090 frs-core:OtherIncreaseDecreaseInInvestments 2022-04-05 OC399090 frs-core:CostValuation 2022-04-05 OC399090 frs-core:ProvisionsForImpairmentInvestments 2021-04-05 OC399090 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-04-05 OC399090 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-04-05 OC399090 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-04-05 OC399090 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-04-05 OC399090 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-04-05 OC399090 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-04-05 OC399090 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-04-05 OC399090 frs-core:ProvisionsForImpairmentInvestments 2022-04-05 OC399090 frs-core:ListedExchangeTraded 2022-04-05 OC399090 frs-core:ListedExchangeTraded 2021-04-05 OC399090 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-04-05 OC399090 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-04-05 OC399090 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-04-05 OC399090 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-04-05 OC399090 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-04-05 OC399090 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-04-05 OC399090 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-04-05 OC399090 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-04-05 OC399090 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-04-05 OC399090 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-04-05 OC399090 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-04-05 OC399090 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-04-05 OC399090 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-04-05 OC399090 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-04-05 OC399090 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-04-05 OC399090 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-04-05 OC399090 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-04-05 OC399090 frs-core:UnlistedNon-exchangeTraded 2022-04-05 OC399090 frs-core:UnlistedNon-exchangeTraded 2021-04-05 OC399090 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-04-05 OC399090 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-04-05 OC399090 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-04-05 OC399090 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-04-05 OC399090 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-04-05 OC399090 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-04-05 OC399090 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-04-05 OC399090 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-04-05 OC399090 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-04-05 OC399090 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-04-05 OC399090 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-04-05 OC399090 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-04-05 OC399090 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-04-05 OC399090 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-04-05 OC399090 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-04-05 OC399090 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-04-05 OC399090 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-04-05 OC399090 dpl-frs:CostSales 2021-04-06 2022-04-05 OC399090 dpl-frs:CostSales 2021-04-05 OC399090 dpl-frs:CostSales 2022-04-05 OC399090 dpl-frs:DistributionCosts 2021-04-06 2022-04-05 OC399090 dpl-frs:AdministrativeExpenses 2021-04-06 2022-04-05 OC399090 1 2021-04-06 2022-04-05 OC399090 frs-core:CurrentFinancialInstruments 1 2022-04-05 OC399090 frs-core:Non-currentFinancialInstruments 1 2022-04-05 OC399090 2 2021-04-06 2022-04-05 OC399090 frs-core:CurrentFinancialInstruments 2 2022-04-05 OC399090 frs-core:Non-currentFinancialInstruments 2 2022-04-05 OC399090 3 2021-04-06 2022-04-05 OC399090 frs-core:CurrentFinancialInstruments 3 2022-04-05 OC399090 frs-core:Non-currentFinancialInstruments 3 2022-04-05 OC399090 4 2021-04-06 2022-04-05 OC399090 frs-core:CurrentFinancialInstruments 4 2022-04-05 OC399090 frs-core:Non-currentFinancialInstruments 4 2022-04-05 OC399090 5 2021-04-06 2022-04-05 OC399090 frs-core:CurrentFinancialInstruments 5 2022-04-05 OC399090 frs-core:Non-currentFinancialInstruments 5 2022-04-05 OC399090 6 2021-04-06 2022-04-05 OC399090 frs-core:CurrentFinancialInstruments 6 2022-04-05 OC399090 frs-core:Non-currentFinancialInstruments 6 2022-04-05 OC399090 7 2021-04-06 2022-04-05 OC399090 frs-core:CurrentFinancialInstruments 7 2022-04-05 OC399090 frs-core:Non-currentFinancialInstruments 7 2022-04-05 OC399090 8 2021-04-06 2022-04-05 OC399090 frs-core:CurrentFinancialInstruments 8 2022-04-05 OC399090 frs-core:Non-currentFinancialInstruments 8 2022-04-05 OC399090 9 2021-04-06 2022-04-05 OC399090 frs-core:CurrentFinancialInstruments 9 2022-04-05 OC399090 frs-core:Non-currentFinancialInstruments 9 2022-04-05 OC399090 10 2021-04-06 2022-04-05 OC399090 frs-core:CurrentFinancialInstruments 10 2022-04-05 OC399090 frs-core:Non-currentFinancialInstruments 10 2022-04-05 OC399090 11 2021-04-06 2022-04-05 OC399090 frs-core:CurrentFinancialInstruments 11 2022-04-05 OC399090 frs-core:Non-currentFinancialInstruments 11 2022-04-05 OC399090 12 2021-04-06 2022-04-05 OC399090 frs-core:CurrentFinancialInstruments 12 2022-04-05 OC399090 frs-core:Non-currentFinancialInstruments 12 2022-04-05 OC399090 13 2021-04-06 2022-04-05 OC399090 frs-core:CurrentFinancialInstruments 13 2022-04-05 OC399090 frs-core:Non-currentFinancialInstruments 13 2022-04-05 OC399090 14 2021-04-06 2022-04-05 OC399090 frs-core:CurrentFinancialInstruments 14 2022-04-05 OC399090 frs-core:Non-currentFinancialInstruments 14 2022-04-05 OC399090 15 2021-04-06 2022-04-05 OC399090 frs-core:CurrentFinancialInstruments 15 2022-04-05 OC399090 frs-core:Non-currentFinancialInstruments 15 2022-04-05 OC399090 16 2021-04-06 2022-04-05 OC399090 frs-core:CurrentFinancialInstruments 16 2022-04-05 OC399090 frs-core:Non-currentFinancialInstruments 16 2022-04-05 OC399090 17 2021-04-06 2022-04-05 OC399090 frs-core:CurrentFinancialInstruments 17 2022-04-05 OC399090 frs-core:Non-currentFinancialInstruments 17 2022-04-05 OC399090 18 2021-04-06 2022-04-05 OC399090 frs-core:CurrentFinancialInstruments 18 2022-04-05 OC399090 frs-core:Non-currentFinancialInstruments 18 2022-04-05 OC399090 19 2021-04-06 2022-04-05 OC399090 frs-core:CurrentFinancialInstruments 19 2022-04-05 OC399090 frs-core:Non-currentFinancialInstruments 19 2022-04-05 OC399090 20 2021-04-06 2022-04-05 OC399090 frs-core:CurrentFinancialInstruments 20 2022-04-05 OC399090 frs-core:Non-currentFinancialInstruments 20 2022-04-05 OC399090 dpl-frs:Item1 2021-04-06 2022-04-05 OC399090 dpl-frs:Item1 2021-04-05 OC399090 dpl-frs:Item1 2022-04-05 OC399090 dpl-frs:CostSales dpl-frs:Item1 2021-04-06 2022-04-05 OC399090 dpl-frs:CostSales dpl-frs:Item1 2021-04-05 OC399090 dpl-frs:CostSales dpl-frs:Item1 2022-04-05 OC399090 dpl-frs:DistributionCosts dpl-frs:Item1 2021-04-06 2022-04-05 OC399090 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-04-06 2022-04-05 OC399090 dpl-frs:Item2 2021-04-06 2022-04-05 OC399090 dpl-frs:Item2 2021-04-05 OC399090 dpl-frs:Item2 2022-04-05 OC399090 dpl-frs:CostSales dpl-frs:Item2 2021-04-06 2022-04-05 OC399090 dpl-frs:CostSales dpl-frs:Item2 2021-04-05 OC399090 dpl-frs:CostSales dpl-frs:Item2 2022-04-05 OC399090 dpl-frs:DistributionCosts dpl-frs:Item2 2021-04-06 2022-04-05 OC399090 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-04-06 2022-04-05 OC399090 dpl-frs:Item3 2021-04-06 2022-04-05 OC399090 dpl-frs:Item3 2021-04-05 OC399090 dpl-frs:Item3 2022-04-05 OC399090 dpl-frs:CostSales dpl-frs:Item3 2021-04-06 2022-04-05 OC399090 dpl-frs:CostSales dpl-frs:Item3 2021-04-05 OC399090 dpl-frs:CostSales dpl-frs:Item3 2022-04-05 OC399090 dpl-frs:DistributionCosts dpl-frs:Item3 2021-04-06 2022-04-05 OC399090 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-04-06 2022-04-05 OC399090 dpl-frs:Item4 2021-04-06 2022-04-05 OC399090 dpl-frs:Item4 2021-04-05 OC399090 dpl-frs:Item4 2022-04-05 OC399090 dpl-frs:CostSales dpl-frs:Item4 2021-04-06 2022-04-05 OC399090 dpl-frs:CostSales dpl-frs:Item4 2021-04-05 OC399090 dpl-frs:CostSales dpl-frs:Item4 2022-04-05 OC399090 dpl-frs:DistributionCosts dpl-frs:Item4 2021-04-06 2022-04-05 OC399090 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-04-06 2022-04-05 OC399090 dpl-frs:Item5 2021-04-06 2022-04-05 OC399090 dpl-frs:Item5 2021-04-05 OC399090 dpl-frs:Item5 2022-04-05 OC399090 dpl-frs:CostSales dpl-frs:Item5 2021-04-06 2022-04-05 OC399090 dpl-frs:CostSales dpl-frs:Item5 2021-04-05 OC399090 dpl-frs:CostSales dpl-frs:Item5 2022-04-05 OC399090 dpl-frs:DistributionCosts dpl-frs:Item5 2021-04-06 2022-04-05 OC399090 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-04-06 2022-04-05 OC399090 dpl-frs:Item6 2021-04-06 2022-04-05 OC399090 dpl-frs:Item6 2021-04-05 OC399090 dpl-frs:Item6 2022-04-05 OC399090 dpl-frs:CostSales dpl-frs:Item6 2021-04-06 2022-04-05 OC399090 dpl-frs:CostSales dpl-frs:Item6 2021-04-05 OC399090 dpl-frs:CostSales dpl-frs:Item6 2022-04-05 OC399090 dpl-frs:DistributionCosts dpl-frs:Item6 2021-04-06 2022-04-05 OC399090 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-04-06 2022-04-05 OC399090 dpl-frs:Item7 2021-04-06 2022-04-05 OC399090 dpl-frs:Item7 2021-04-05 OC399090 dpl-frs:Item7 2022-04-05 OC399090 dpl-frs:CostSales dpl-frs:Item7 2021-04-06 2022-04-05 OC399090 dpl-frs:CostSales dpl-frs:Item7 2021-04-05 OC399090 dpl-frs:CostSales dpl-frs:Item7 2022-04-05 OC399090 dpl-frs:DistributionCosts dpl-frs:Item7 2021-04-06 2022-04-05 OC399090 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-04-06 2022-04-05 OC399090 dpl-frs:Item8 2021-04-06 2022-04-05 OC399090 dpl-frs:Item8 2021-04-05 OC399090 dpl-frs:Item8 2022-04-05 OC399090 dpl-frs:CostSales dpl-frs:Item8 2021-04-06 2022-04-05 OC399090 dpl-frs:CostSales dpl-frs:Item8 2021-04-05 OC399090 dpl-frs:CostSales dpl-frs:Item8 2022-04-05 OC399090 dpl-frs:DistributionCosts dpl-frs:Item8 2021-04-06 2022-04-05 OC399090 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-04-06 2022-04-05 OC399090 dpl-frs:Item9 2021-04-06 2022-04-05 OC399090 dpl-frs:Item9 2021-04-05 OC399090 dpl-frs:Item9 2022-04-05 OC399090 dpl-frs:CostSales dpl-frs:Item9 2021-04-06 2022-04-05 OC399090 dpl-frs:CostSales dpl-frs:Item9 2021-04-05 OC399090 dpl-frs:CostSales dpl-frs:Item9 2022-04-05 OC399090 dpl-frs:DistributionCosts dpl-frs:Item9 2021-04-06 2022-04-05 OC399090 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-04-06 2022-04-05 OC399090 dpl-frs:Item10 2021-04-06 2022-04-05 OC399090 dpl-frs:Item10 2021-04-05 OC399090 dpl-frs:Item10 2022-04-05 OC399090 dpl-frs:CostSales dpl-frs:Item10 2021-04-06 2022-04-05 OC399090 dpl-frs:CostSales dpl-frs:Item10 2021-04-05 OC399090 dpl-frs:CostSales dpl-frs:Item10 2022-04-05 OC399090 dpl-frs:DistributionCosts dpl-frs:Item10 2021-04-06 2022-04-05 OC399090 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-04-06 2022-04-05 OC399090 dpl-frs:Item11 2021-04-06 2022-04-05 OC399090 dpl-frs:Item11 2021-04-05 OC399090 dpl-frs:Item11 2022-04-05 OC399090 dpl-frs:CostSales dpl-frs:Item11 2021-04-06 2022-04-05 OC399090 dpl-frs:CostSales dpl-frs:Item11 2021-04-05 OC399090 dpl-frs:CostSales dpl-frs:Item11 2022-04-05 OC399090 dpl-frs:DistributionCosts dpl-frs:Item11 2021-04-06 2022-04-05 OC399090 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-04-06 2022-04-05 OC399090 dpl-frs:Item12 2021-04-06 2022-04-05 OC399090 dpl-frs:Item12 2021-04-05 OC399090 dpl-frs:Item12 2022-04-05 OC399090 dpl-frs:CostSales dpl-frs:Item12 2021-04-06 2022-04-05 OC399090 dpl-frs:CostSales dpl-frs:Item12 2021-04-05 OC399090 dpl-frs:CostSales dpl-frs:Item12 2022-04-05 OC399090 dpl-frs:DistributionCosts dpl-frs:Item12 2021-04-06 2022-04-05 OC399090 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-04-06 2022-04-05 OC399090 1 2021-04-06 2022-04-05 OC399090 frs-countries:EnglandWales 2021-04-06 2022-04-05 OC399090 frs-bus:PartnerLLP1 2021-04-06 2022-04-05 OC399090 frs-bus:PartnerLLP1 2022-04-05 OC399090 frs-bus:PartnerLLP1 2022-04-05 OC399090 frs-bus:PartnerLLP7 2021-04-06 2022-04-05 OC399090 frs-bus:PartnerLLP7 2022-04-05 OC399090 frs-bus:PartnerLLP7 2022-04-05 OC399090 frs-bus:PartnerLLP6 2021-04-06 2022-04-05 OC399090 frs-bus:PartnerLLP6 2022-04-05 OC399090 frs-bus:PartnerLLP6 2022-04-05 OC399090 frs-bus:PartnerLLP5 2021-04-06 2022-04-05 OC399090 frs-bus:PartnerLLP5 2022-04-05 OC399090 frs-bus:PartnerLLP5 2022-04-05 OC399090 frs-bus:PartnerLLP4 2021-04-06 2022-04-05 OC399090 frs-bus:PartnerLLP4 2022-04-05 OC399090 frs-bus:PartnerLLP4 2022-04-05 OC399090 frs-bus:PartnerLLP9 2021-04-06 2022-04-05 OC399090 frs-bus:PartnerLLP9 2022-04-05 OC399090 frs-bus:PartnerLLP9 2022-04-05 OC399090 frs-bus:PartnerLLP8 2021-04-06 2022-04-05 OC399090 frs-bus:PartnerLLP8 2022-04-05 OC399090 frs-bus:PartnerLLP8 2022-04-05 OC399090 frs-bus:PartnerLLP3 2021-04-06 2022-04-05 OC399090 frs-bus:PartnerLLP3 2022-04-05 OC399090 frs-bus:PartnerLLP3 2022-04-05 OC399090 frs-bus:PartnerLLP2 2021-04-06 2022-04-05 OC399090 frs-bus:PartnerLLP2 2022-04-05 OC399090 frs-bus:PartnerLLP2 2022-04-05
Registered number: OC399090
CETIS LLP
Members' Report and
Financial Statements
For The Year Ended 5 April 2023
Members' Report and Financial Statements
Contents
Page
LLP Information 1
Members' Report 2—3
Accountant's Report 4
Profit and Loss Account 5
Balance Sheet 6—7
Reconciliation of Members' Interests 8—9
Notes to the Financial Statements 9
Page 1
LLP Information
Designated Members A S Grant
P A Hollins
K J Popat
D M Sherlock
S B Wilson
P A Barker
O E G Bates
LLP Registration Number OC399090
Registered Office Halton Mill, Mill Lane
Halton
Lancaster
LA2 6ND
Accountants Third Sector Accountancy Limited
Chartered Accountants and Registered Auditors
Holyoake House
Hanover Street
Manchester
M60 0AS
Page 1
Page 2
Members' Report
The members present their report and the financial statements for the year ended 5 April 2023 .
Statement of Members' Responsibilities
The members are responsible for preparing the financial statements in accordance with applicable law and regulations.
Company law as applied to limited liability partnerships by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 requires the members to prepare financial statements for each financial year. Under that law the members have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law as applied to Limited Liability Partnerships the members must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the LLP and of the profit or loss for that period. In preparing the financial statements the members are required to: 
  • select suitable accounting policies and then apply them consistently;
  • make judgments and accounting estimates that are reasonable and prudent;
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the LLP will continue in business.
The members are responsible for keeping adequate accounting records that are sufficient to show and explain the LLP's transactions and disclose with reasonable accuracy at any time the financial position of the LLP and enable them to ensure that the financial statements comply with the Companies Act 2006 as modified by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. 
Principal Activity
The LLP's principal activity continues to be that of consultancy.
Page 2
Page 3
Members
The designated members who held office during the year were as follows:
A S Grant
P A Hollins
K J Popat
D M Sherlock
S B Wilson
L Yuan Resigned 16/01/2023
S T Whittemore Resigned 16/01/2023
P A Barker
O E G Bates
 
Signed on behalf of the members by
O E G Bates
Designated Member
17/11/2023
Page 3
Page 4
Accountant's Report
Chartered Accountant's report to the partners on the preparation of the unaudited statutory accounts of CETIS LLP For The Year Ended 5 April 2023
In order to assist you to fulfil your duties under the Companies Act 2006 as applied to limited liability partnerships by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, I have prepared for your approval the accounts of CETIS LLP For The Year Ended 5 April 2023 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the accounting records and from information and explanations you have given to us.
As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the partners of CETIS LLP, as a body, in accordance with the terms of our engagement letter dated 20 July 2017. Our work has been undertaken solely to prepare for your approval the accounts of CETIS LLP and state those matters that we have agreed to state to the partners of CETIS LLP, as a body, in this report in accordance with AAF 2/10 as detailed at ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than CETIS LLP and its partners, as a body, for our work or for this report.
It is your duty to ensure that CETIS LLP has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of CETIS LLP. You consider that CETIS LLP is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of CETIS LLP. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
17/11/2023
Third Sector Accountancy Limited
Chartered Accountants and Registered Auditors
Holyoake House
Hanover Street
Manchester
M60 0AS
Page 4
Page 5
Profit and Loss Account
2023 2022
Notes £ £
TURNOVER 114,827 69,021
Cost of sales - (1,500 )
GROSS PROFIT 114,827 67,521
Administrative expenses (2,857 ) (2,775 )
OPERATING PROFIT 111,970 64,746
Other interest receivable and similar income 326 120
Interest payable and similar charges (36 ) (36 )
PROFIT FOR THE FINANCIAL YEAR BEFORE MEMBERS' REMUNERATION AND PROFIT SHARES 112,260 64,830
Members' remuneration charged as an expense (112,260) (64,830)
PROFIT FOR THE FINANCIAL YEAR AVAILABLE FOR DISCRETIONARY DIVISION AMONG MEMBERS - -
The notes on page 9 form part of these financial statements.
Page 5
Page 6
Balance Sheet
2023 2022
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 13,040 7,636
Cash at bank and in hand 97,796 48,890
110,836 56,526
Creditors: Amounts Falling Due Within One Year 5 (6,375 ) (7,314 )
NET CURRENT ASSETS (LIABILITIES) 104,461 49,212
TOTAL ASSETS LESS CURRENT LIABILITIES 104,461 49,212
NET ASSETS ATTRIBUTABLE TO MEMBERS 104,461 49,212
REPRESENTED BY:
Loans and other debts due to members within one year
Members' capital classified as a liability 1,400 2,000
Other amounts 103,061 47,212
104,461 49,212
104,461 49,212
TOTAL MEMBERS' INTEREST
Loans and other debts due to members within one year 104,461 49,212
104,461 49,212
Page 6
Page 7
For the year ending 5 April 2023 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006 (as applied by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 applicable to LLPs subject to the small LLPs regime.)
The members acknowledge their responsibilities for complying with the requirements of the Act (as applied to LLPs) with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to LLPs subject to the small LLPs regime.
On behalf of the members
O E G Bates
Designated Member
17/11/2023
The notes on page 9 form part of these financial statements.
Page 7
Page 8
Reconciliation of Members' Interests
Reconciliation of Members' Interests
EQUITY DEBT
Members' other interests Loans and other debts due to members less any amounts due from members in debtors
Other Reserves Members'Capital classified as Debt Other amounts Total Debts Total members' interest
£ £ £ £ £
Amounts due to members - 1,800 74,282 76,082 -
Balance at 6 April 2021 - 1,800 74,282 76,082 76,082
Members' remuneration charged as an expense, including employment and retirement benefit costs - - 64,830 64,830 64,830
Profit/(loss) for the financial year available for discretionary division among members - - - - -
Members' interests after profit/(loss) for the year - 1,800 139,112 140,912 140,912
Introduced by members - 200 - 200 200
Drawings - - (91,900) (91,900) (91,900)
Amounts due to members - 2,000 47,212 49,212 -
As at 5 April 2022 and 6 April 2022 - 2,000 47,212 49,212 49,212
Balance at 6 April 2022 - 2,000 47,012 49,012 49,012
Members' remuneration charged as an expense, including employment and retirement benefit costs - - 112,260 112,260 112,260
Profit/(loss) for the financial year available for discretionary division among members - - - - -
Members' interests after profit/(loss) for the year - 2,000 159,272 161,272 161,272
Drawings - - (56,211) (56,211) (56,211)
Repayment of Capital - (600) - (600) (600)
Amounts due to members - 1,400 103,061 104,461 -
As at 5 April 2023 - 1,400 103,061 104,461 104,461
Page 8
Page 9
Notes to the Financial Statements
1. General Information
CETIS LLP is a limited liability partnership, incorporated in England & Wales, registered number OC399090 . The Registered Office is Halton Mill, Mill Lane, Halton, Lancaster, LA2 6ND.
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 applicable United Kingdom accounting standards, including Financial Reporting Standard 102 for small limited liability partnerships regime - The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), The Statement of Recommended Practice 'Accounting by Limited Liability Partnerships' issued in December 2021 (SORP) and the Companies Act 2006 (as applied to LLPs).
The financial statements are prepared in sterling which is the functional currency of the LLP.
2.2. Turnover
Turnover is derived from the provision of consultancy services.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2022: NIL)
- -
4. Debtors
2023 2022
£ £
Due within one year
Trade debtors 5,586 4,730
Prepayments and accrued income 7,438 2,906
VAT 16 -
13,040 7,636
5. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
VAT - 1,064
Accruals and deferred income 6,375 6,250
6,375 7,314
Page 9