Acorah Software Products - Accounts Production 13.6.003 false true 1 April 2022 31 March 2023 31 March 2023 12521316 Mrs Lesley Lazzari Mr Carl Lazzari 33b Lower South Wraxhall, Bradford-On-Avon, Wiltshire, BA15 2RS true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12521316 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-03-31 12521316 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-03-31 12521316 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-03-31 12521316 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-04-01 2023-03-31 12521316 frs-core:AllSubsidiaries 2022-04-01 2023-03-31 12521316 frs-core:KeyManagementPersonnel 2022-04-01 2023-03-31 12521316 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-04-01 2023-03-31 12521316 frs-core:OtherRelatedParties 2022-04-01 2023-03-31 12521316 2022-03-31 12521316 2023-03-31 12521316 2022-04-01 2023-03-31 12521316 frs-core:CurrentFinancialInstruments 2023-03-31 12521316 frs-core:CurrentFinancialInstruments 2022-04-01 2023-03-31 12521316 frs-core:Non-currentFinancialInstruments 2023-03-31 12521316 frs-core:Non-currentFinancialInstruments 2022-04-01 2023-03-31 12521316 frs-core:CurrentFinancialInstruments 2022-04-01 2023-03-31 12521316 frs-core:CurrentFinancialInstruments 2023-03-31 12521316 frs-core:AfterOneYear 2022-04-01 2023-03-31 12521316 frs-core:BetweenOneFiveYears 2022-04-01 2023-03-31 12521316 frs-core:BetweenOneFiveYears 2023-03-31 12521316 frs-core:ComputerEquipment 2023-03-31 12521316 frs-core:ComputerEquipment 2022-04-01 2023-03-31 12521316 frs-core:ComputerEquipment 2022-03-31 12521316 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-03-31 12521316 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-04-01 2023-03-31 12521316 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-03-31 12521316 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-03-31 12521316 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-04-01 2023-03-31 12521316 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-03-31 12521316 frs-core:FurnitureFittings 2023-03-31 12521316 frs-core:FurnitureFittings 2022-04-01 2023-03-31 12521316 frs-core:FurnitureFittings 2022-03-31 12521316 frs-core:NetGoodwill 2023-03-31 12521316 frs-core:NetGoodwill 2022-04-01 2023-03-31 12521316 frs-core:NetGoodwill 2022-03-31 12521316 frs-core:InvestmentPropertyIncludedWithinPPE 2023-03-31 12521316 frs-core:InvestmentPropertyIncludedWithinPPE 2022-04-01 2023-03-31 12521316 frs-core:InvestmentPropertyIncludedWithinPPE 2022-03-31 12521316 frs-core:LandBuildings 2023-03-31 12521316 frs-core:LandBuildings 2022-04-01 2023-03-31 12521316 frs-core:LandBuildings 2022-03-31 12521316 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-03-31 12521316 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-04-01 2023-03-31 12521316 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-03-31 12521316 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-03-31 12521316 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-04-01 2023-03-31 12521316 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-03-31 12521316 frs-core:MoreThanFiveYears 2022-04-01 2023-03-31 12521316 frs-core:MoreThanFiveYears 2023-03-31 12521316 frs-core:MotorVehicles 2023-03-31 12521316 frs-core:MotorVehicles 2022-04-01 2023-03-31 12521316 frs-core:MotorVehicles 2022-03-31 12521316 frs-core:OtherResidualIntangibleAssets 2023-03-31 12521316 frs-core:OtherResidualIntangibleAssets 2022-04-01 2023-03-31 12521316 frs-core:OtherResidualIntangibleAssets 2022-03-31 12521316 frs-core:PlantMachinery 2023-03-31 12521316 frs-core:PlantMachinery 2022-04-01 2023-03-31 12521316 frs-core:PlantMachinery 2022-03-31 12521316 frs-core:Secured 2023-03-31 12521316 frs-core:Unsecured 2023-03-31 12521316 frs-core:WithinOneYear 2022-04-01 2023-03-31 12521316 frs-core:WithinOneYear 2023-03-31 12521316 frs-core:CapitalRedemptionReserve 2022-04-01 2023-03-31 12521316 frs-core:CapitalRedemptionReserve 2022-03-31 12521316 frs-core:CapitalRedemptionReserve 2023-03-31 12521316 frs-core:OtherReservesSubtotal 2022-04-01 2023-03-31 12521316 frs-core:OtherReservesSubtotal 2022-03-31 12521316 frs-core:OtherReservesSubtotal 2023-03-31 12521316 frs-core:RevaluationReserve 2022-04-01 2023-03-31 12521316 frs-core:RevaluationReserve 2022-03-31 12521316 frs-core:RevaluationReserve 2023-03-31 12521316 frs-core:SharePremium 2022-04-01 2023-03-31 12521316 frs-core:SharePremium 2022-03-31 12521316 frs-core:SharePremium 2023-03-31 12521316 frs-core:ShareCapital 2022-04-01 2023-03-31 12521316 frs-core:ShareCapital 2022-03-31 12521316 frs-core:ShareCapital 2023-03-31 12521316 frs-core:RetainedEarningsAccumulatedLosses 2022-04-01 2023-03-31 12521316 frs-core:RetainedEarningsAccumulatedLosses 2022-03-31 12521316 frs-core:RetainedEarningsAccumulatedLosses 2023-03-31 12521316 frs-core:RetainedEarningsAccumulatedLosses frs-core:RestatedAmount 2022-03-31 12521316 frs-core:RetainedEarningsAccumulatedLosses frs-core:RestatedAmount 2023-03-31 12521316 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-03-31 12521316 frs-countries:UnitedKingdom 2022-04-01 2023-03-31 12521316 frs-countries:Europe 2022-04-01 2023-03-31 12521316 frs-countries:NorthAmerica 2022-04-01 2023-03-31 12521316 frs-countries:SouthAmerica 2022-04-01 2023-03-31 12521316 frs-countries:Asia 2022-04-01 2023-03-31 12521316 frs-countries:RestWorldOutsideUK 2022-04-01 2023-03-31 12521316 frs-bus:HighestPaidDirector 2022-04-01 2023-03-31 12521316 frs-bus:PrivateLimitedCompanyLtd 2022-04-01 2023-03-31 12521316 frs-bus:CompanyLimitedByGuarantee 2022-04-01 2023-03-31 12521316 frs-bus:LimitedLiabilityPartnershipLLP 2022-04-01 2023-03-31 12521316 frs-bus:LimitedLiabilityPartnershipsSORP 2022-04-01 2023-03-31 12521316 frs-bus:FullAccounts 2022-04-01 2023-03-31 12521316 frs-bus:AbbreviatedAccounts 2022-04-01 2023-03-31 12521316 frs-bus:AbridgedAccounts 2022-04-01 2023-03-31 12521316 frs-bus:FRS102 2022-04-01 2023-03-31 12521316 frs-bus:SmallEntities 2022-04-01 2023-03-31 12521316 frs-bus:EntityHasNeverTraded 2022-04-01 2023-03-31 12521316 frs-bus:EntityNoLongerTradingButTradedInPast 2022-04-01 2023-03-31 12521316 frs-bus:Audited 2022-04-01 2023-03-31 12521316 frs-bus:AuditExempt-NoAccountantsReport 2022-04-01 2023-03-31 12521316 frs-bus:AuditExemptWithAccountantsReport 2022-04-01 2023-03-31 12521316 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-04-01 2023-03-31 12521316 frs-bus:SmallCompaniesRegimeForAccounts 2022-04-01 2023-03-31 12521316 frs-bus:OrdinaryShareClass1 2022-04-01 2023-03-31 12521316 frs-bus:OrdinaryShareClass1 2022-03-31 12521316 frs-bus:OrdinaryShareClass1 2023-03-31 12521316 frs-bus:OrdinaryShareClass2 2022-04-01 2023-03-31 12521316 frs-bus:OrdinaryShareClass2 2022-03-31 12521316 frs-bus:OrdinaryShareClass2 2023-03-31 12521316 frs-bus:OrdinaryShareClass3 2022-04-01 2023-03-31 12521316 frs-bus:OrdinaryShareClass3 2022-03-31 12521316 frs-bus:OrdinaryShareClass3 2023-03-31 12521316 frs-bus:OrdinaryShareClass4 2022-04-01 2023-03-31 12521316 frs-bus:OrdinaryShareClass4 2022-03-31 12521316 frs-bus:OrdinaryShareClass4 2023-03-31 12521316 frs-bus:OrdinaryShareClass5 2022-04-01 2023-03-31 12521316 frs-bus:OrdinaryShareClass5 2022-03-31 12521316 frs-bus:OrdinaryShareClass5 2023-03-31 12521316 frs-bus:PreferenceShareClass1 2022-04-01 2023-03-31 12521316 frs-bus:PreferenceShareClass1 2022-03-31 12521316 frs-bus:PreferenceShareClass1 2023-03-31 12521316 frs-bus:PreferenceShareClass2 2022-04-01 2023-03-31 12521316 frs-bus:PreferenceShareClass2 2022-03-31 12521316 frs-bus:PreferenceShareClass2 2023-03-31 12521316 frs-bus:PreferenceShareClass3 2022-04-01 2023-03-31 12521316 frs-bus:PreferenceShareClass3 2022-03-31 12521316 frs-bus:PreferenceShareClass3 2023-03-31 12521316 frs-bus:PreferenceShareClass4 2022-04-01 2023-03-31 12521316 frs-bus:PreferenceShareClass4 2022-03-31 12521316 frs-bus:PreferenceShareClass4 2023-03-31 12521316 frs-bus:PreferenceShareClass5 2022-04-01 2023-03-31 12521316 frs-bus:PreferenceShareClass5 2022-03-31 12521316 frs-bus:PreferenceShareClass5 2023-03-31 12521316 1 2022-04-01 2023-03-31 12521316 1 2023-03-31 12521316 1 2022-04-01 2023-03-31 12521316 frs-core:LeasedAssets 2022-04-01 2023-03-31 12521316 frs-core:OwnedAssets 2022-04-01 2023-03-31 12521316 frs-core:CurrencyRisk 2022-04-01 2023-03-31 12521316 frs-core:MarketRisk 2022-04-01 2023-03-31 12521316 frs-core:InterestRateRisk 2022-04-01 2023-03-31 12521316 frs-core:DeferredTaxation 2022-04-01 2023-03-31 12521316 frs-core:DeferredTaxation 2022-03-31 12521316 frs-core:DeferredTaxation 2023-03-31 12521316 frs-core:OtherProvisionsContingentLiabilities 2022-04-01 2023-03-31 12521316 frs-core:OtherProvisionsContingentLiabilities 2022-03-31 12521316 frs-core:OtherProvisionsContingentLiabilities 2023-03-31 12521316 frs-core:ProvisionsDeferredTax 2023-03-31 12521316 frs-core:OtherDeferredTax 2023-03-31 12521316 frs-core:AcceleratedTaxDepreciationDeferredTax 2023-03-31 12521316 frs-core:TaxLossesCarry-forwardsDeferredTax 2023-03-31 12521316 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-03-31 12521316 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-04-01 2023-03-31 12521316 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-03-31 12521316 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-03-31 12521316 frs-core:Provisions 2022-04-01 2023-03-31 12521316 frs-core:Provisions 2022-03-31 12521316 frs-core:Provisions 2023-03-31 12521316 frs-core:Provisions 2022-04-01 2023-03-31 12521316 frs-core:Provisions 2022-03-31 12521316 frs-core:Provisions 2023-03-31 12521316 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-03-31 12521316 frs-core:RevaluationInvestmentPropertyDeferredTax 2023-03-31 12521316 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-03-31 12521316 frs-core:OtherPost-employmentBenefitsDeferredTax 2023-03-31 12521316 frs-core:Share-basedPaymentsDeferredTax 2023-03-31 12521316 frs-core:TaxCreditsDeferredTax 2023-03-31 12521316 frs-core:CostValuation 2022-03-31 12521316 frs-core:AdditionsToInvestments 2023-03-31 12521316 frs-core:DisposalsRepaymentsInvestments 2023-03-31 12521316 frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-03-31 12521316 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-03-31 12521316 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-03-31 12521316 frs-core:OtherIncreaseDecreaseInInvestments 2023-03-31 12521316 frs-core:CostValuation 2023-03-31 12521316 frs-core:ProvisionsForImpairmentInvestments 2022-03-31 12521316 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-03-31 12521316 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-03-31 12521316 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-03-31 12521316 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-03-31 12521316 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-03-31 12521316 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-03-31 12521316 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-03-31 12521316 frs-core:ProvisionsForImpairmentInvestments 2023-03-31 12521316 frs-core:ListedExchangeTraded 2023-03-31 12521316 frs-core:ListedExchangeTraded 2022-03-31 12521316 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-03-31 12521316 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-03-31 12521316 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-03-31 12521316 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-03-31 12521316 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-03-31 12521316 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-03-31 12521316 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-03-31 12521316 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-03-31 12521316 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 12521316 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 12521316 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 12521316 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 12521316 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 12521316 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-03-31 12521316 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 12521316 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 12521316 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 12521316 frs-core:UnlistedNon-exchangeTraded 2023-03-31 12521316 frs-core:UnlistedNon-exchangeTraded 2022-03-31 12521316 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-03-31 12521316 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 12521316 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 12521316 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 12521316 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 12521316 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 12521316 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 12521316 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-03-31 12521316 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 12521316 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 12521316 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 12521316 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 12521316 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 12521316 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-03-31 12521316 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 12521316 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 12521316 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 12521316 dpl-frs:CostSales 2022-04-01 2023-03-31 12521316 dpl-frs:CostSales 2022-03-31 12521316 dpl-frs:CostSales 2023-03-31 12521316 dpl-frs:DistributionCosts 2022-04-01 2023-03-31 12521316 dpl-frs:AdministrativeExpenses 2022-04-01 2023-03-31 12521316 frs-bus:Director1 2022-04-01 2023-03-31 12521316 frs-bus:Director1 2022-03-31 12521316 frs-bus:Director1 2023-03-31 12521316 frs-bus:Director2 2022-04-01 2023-03-31 12521316 frs-bus:Director2 2022-03-31 12521316 frs-bus:Director2 2023-03-31 12521316 1 2022-04-01 2023-03-31 12521316 frs-core:CurrentFinancialInstruments 1 2023-03-31 12521316 frs-core:Non-currentFinancialInstruments 1 2023-03-31 12521316 2 2022-04-01 2023-03-31 12521316 frs-core:CurrentFinancialInstruments 2 2023-03-31 12521316 frs-core:Non-currentFinancialInstruments 2 2023-03-31 12521316 3 2022-04-01 2023-03-31 12521316 frs-core:CurrentFinancialInstruments 3 2023-03-31 12521316 frs-core:Non-currentFinancialInstruments 3 2023-03-31 12521316 4 2022-04-01 2023-03-31 12521316 frs-core:CurrentFinancialInstruments 4 2023-03-31 12521316 frs-core:Non-currentFinancialInstruments 4 2023-03-31 12521316 5 2022-04-01 2023-03-31 12521316 frs-core:CurrentFinancialInstruments 5 2023-03-31 12521316 frs-core:Non-currentFinancialInstruments 5 2023-03-31 12521316 6 2022-04-01 2023-03-31 12521316 frs-core:CurrentFinancialInstruments 6 2023-03-31 12521316 frs-core:Non-currentFinancialInstruments 6 2023-03-31 12521316 7 2022-04-01 2023-03-31 12521316 frs-core:CurrentFinancialInstruments 7 2023-03-31 12521316 frs-core:Non-currentFinancialInstruments 7 2023-03-31 12521316 8 2022-04-01 2023-03-31 12521316 frs-core:CurrentFinancialInstruments 8 2023-03-31 12521316 frs-core:Non-currentFinancialInstruments 8 2023-03-31 12521316 9 2022-04-01 2023-03-31 12521316 frs-core:CurrentFinancialInstruments 9 2023-03-31 12521316 frs-core:Non-currentFinancialInstruments 9 2023-03-31 12521316 10 2022-04-01 2023-03-31 12521316 frs-core:CurrentFinancialInstruments 10 2023-03-31 12521316 frs-core:Non-currentFinancialInstruments 10 2023-03-31 12521316 11 2022-04-01 2023-03-31 12521316 frs-core:CurrentFinancialInstruments 11 2023-03-31 12521316 frs-core:Non-currentFinancialInstruments 11 2023-03-31 12521316 12 2022-04-01 2023-03-31 12521316 frs-core:CurrentFinancialInstruments 12 2023-03-31 12521316 frs-core:Non-currentFinancialInstruments 12 2023-03-31 12521316 13 2022-04-01 2023-03-31 12521316 frs-core:CurrentFinancialInstruments 13 2023-03-31 12521316 frs-core:Non-currentFinancialInstruments 13 2023-03-31 12521316 14 2022-04-01 2023-03-31 12521316 frs-core:CurrentFinancialInstruments 14 2023-03-31 12521316 frs-core:Non-currentFinancialInstruments 14 2023-03-31 12521316 15 2022-04-01 2023-03-31 12521316 frs-core:CurrentFinancialInstruments 15 2023-03-31 12521316 frs-core:Non-currentFinancialInstruments 15 2023-03-31 12521316 16 2022-04-01 2023-03-31 12521316 frs-core:CurrentFinancialInstruments 16 2023-03-31 12521316 frs-core:Non-currentFinancialInstruments 16 2023-03-31 12521316 17 2022-04-01 2023-03-31 12521316 frs-core:CurrentFinancialInstruments 17 2023-03-31 12521316 frs-core:Non-currentFinancialInstruments 17 2023-03-31 12521316 18 2022-04-01 2023-03-31 12521316 frs-core:CurrentFinancialInstruments 18 2023-03-31 12521316 frs-core:Non-currentFinancialInstruments 18 2023-03-31 12521316 19 2022-04-01 2023-03-31 12521316 frs-core:CurrentFinancialInstruments 19 2023-03-31 12521316 frs-core:Non-currentFinancialInstruments 19 2023-03-31 12521316 20 2022-04-01 2023-03-31 12521316 frs-core:CurrentFinancialInstruments 20 2023-03-31 12521316 frs-core:Non-currentFinancialInstruments 20 2023-03-31 12521316 dpl-frs:Item1 2022-04-01 2023-03-31 12521316 dpl-frs:Item1 2022-03-31 12521316 dpl-frs:Item1 2023-03-31 12521316 dpl-frs:CostSales dpl-frs:Item1 2022-04-01 2023-03-31 12521316 dpl-frs:CostSales dpl-frs:Item1 2022-03-31 12521316 dpl-frs:CostSales dpl-frs:Item1 2023-03-31 12521316 dpl-frs:DistributionCosts dpl-frs:Item1 2022-04-01 2023-03-31 12521316 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-04-01 2023-03-31 12521316 dpl-frs:Item2 2022-04-01 2023-03-31 12521316 dpl-frs:Item2 2022-03-31 12521316 dpl-frs:Item2 2023-03-31 12521316 dpl-frs:CostSales dpl-frs:Item2 2022-04-01 2023-03-31 12521316 dpl-frs:CostSales dpl-frs:Item2 2022-03-31 12521316 dpl-frs:CostSales dpl-frs:Item2 2023-03-31 12521316 dpl-frs:DistributionCosts dpl-frs:Item2 2022-04-01 2023-03-31 12521316 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-04-01 2023-03-31 12521316 dpl-frs:Item3 2022-04-01 2023-03-31 12521316 dpl-frs:Item3 2022-03-31 12521316 dpl-frs:Item3 2023-03-31 12521316 dpl-frs:CostSales dpl-frs:Item3 2022-04-01 2023-03-31 12521316 dpl-frs:CostSales dpl-frs:Item3 2022-03-31 12521316 dpl-frs:CostSales dpl-frs:Item3 2023-03-31 12521316 dpl-frs:DistributionCosts dpl-frs:Item3 2022-04-01 2023-03-31 12521316 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-04-01 2023-03-31 12521316 dpl-frs:Item4 2022-04-01 2023-03-31 12521316 dpl-frs:Item4 2022-03-31 12521316 dpl-frs:Item4 2023-03-31 12521316 dpl-frs:CostSales dpl-frs:Item4 2022-04-01 2023-03-31 12521316 dpl-frs:CostSales dpl-frs:Item4 2022-03-31 12521316 dpl-frs:CostSales dpl-frs:Item4 2023-03-31 12521316 dpl-frs:DistributionCosts dpl-frs:Item4 2022-04-01 2023-03-31 12521316 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-04-01 2023-03-31 12521316 dpl-frs:Item5 2022-04-01 2023-03-31 12521316 dpl-frs:Item5 2022-03-31 12521316 dpl-frs:Item5 2023-03-31 12521316 dpl-frs:CostSales dpl-frs:Item5 2022-04-01 2023-03-31 12521316 dpl-frs:CostSales dpl-frs:Item5 2022-03-31 12521316 dpl-frs:CostSales dpl-frs:Item5 2023-03-31 12521316 dpl-frs:DistributionCosts dpl-frs:Item5 2022-04-01 2023-03-31 12521316 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-04-01 2023-03-31 12521316 dpl-frs:Item6 2022-04-01 2023-03-31 12521316 dpl-frs:Item6 2022-03-31 12521316 dpl-frs:Item6 2023-03-31 12521316 dpl-frs:CostSales dpl-frs:Item6 2022-04-01 2023-03-31 12521316 dpl-frs:CostSales dpl-frs:Item6 2022-03-31 12521316 dpl-frs:CostSales dpl-frs:Item6 2023-03-31 12521316 dpl-frs:DistributionCosts dpl-frs:Item6 2022-04-01 2023-03-31 12521316 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-04-01 2023-03-31 12521316 dpl-frs:Item7 2022-04-01 2023-03-31 12521316 dpl-frs:Item7 2022-03-31 12521316 dpl-frs:Item7 2023-03-31 12521316 dpl-frs:CostSales dpl-frs:Item7 2022-04-01 2023-03-31 12521316 dpl-frs:CostSales dpl-frs:Item7 2022-03-31 12521316 dpl-frs:CostSales dpl-frs:Item7 2023-03-31 12521316 dpl-frs:DistributionCosts dpl-frs:Item7 2022-04-01 2023-03-31 12521316 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-04-01 2023-03-31 12521316 dpl-frs:Item8 2022-04-01 2023-03-31 12521316 dpl-frs:Item8 2022-03-31 12521316 dpl-frs:Item8 2023-03-31 12521316 dpl-frs:CostSales dpl-frs:Item8 2022-04-01 2023-03-31 12521316 dpl-frs:CostSales dpl-frs:Item8 2022-03-31 12521316 dpl-frs:CostSales dpl-frs:Item8 2023-03-31 12521316 dpl-frs:DistributionCosts dpl-frs:Item8 2022-04-01 2023-03-31 12521316 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-04-01 2023-03-31 12521316 dpl-frs:Item9 2022-04-01 2023-03-31 12521316 dpl-frs:Item9 2022-03-31 12521316 dpl-frs:Item9 2023-03-31 12521316 dpl-frs:CostSales dpl-frs:Item9 2022-04-01 2023-03-31 12521316 dpl-frs:CostSales dpl-frs:Item9 2022-03-31 12521316 dpl-frs:CostSales dpl-frs:Item9 2023-03-31 12521316 dpl-frs:DistributionCosts dpl-frs:Item9 2022-04-01 2023-03-31 12521316 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-04-01 2023-03-31 12521316 dpl-frs:Item10 2022-04-01 2023-03-31 12521316 dpl-frs:Item10 2022-03-31 12521316 dpl-frs:Item10 2023-03-31 12521316 dpl-frs:CostSales dpl-frs:Item10 2022-04-01 2023-03-31 12521316 dpl-frs:CostSales dpl-frs:Item10 2022-03-31 12521316 dpl-frs:CostSales dpl-frs:Item10 2023-03-31 12521316 dpl-frs:DistributionCosts dpl-frs:Item10 2022-04-01 2023-03-31 12521316 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-04-01 2023-03-31 12521316 dpl-frs:Item11 2022-04-01 2023-03-31 12521316 dpl-frs:Item11 2022-03-31 12521316 dpl-frs:Item11 2023-03-31 12521316 dpl-frs:CostSales dpl-frs:Item11 2022-04-01 2023-03-31 12521316 dpl-frs:CostSales dpl-frs:Item11 2022-03-31 12521316 dpl-frs:CostSales dpl-frs:Item11 2023-03-31 12521316 dpl-frs:DistributionCosts dpl-frs:Item11 2022-04-01 2023-03-31 12521316 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-04-01 2023-03-31 12521316 dpl-frs:Item12 2022-04-01 2023-03-31 12521316 dpl-frs:Item12 2022-03-31 12521316 dpl-frs:Item12 2023-03-31 12521316 dpl-frs:CostSales dpl-frs:Item12 2022-04-01 2023-03-31 12521316 dpl-frs:CostSales dpl-frs:Item12 2022-03-31 12521316 dpl-frs:CostSales dpl-frs:Item12 2023-03-31 12521316 dpl-frs:DistributionCosts dpl-frs:Item12 2022-04-01 2023-03-31 12521316 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-04-01 2023-03-31 12521316 1 2022-04-01 2023-03-31 12521316 frs-countries:EnglandWales 2022-04-01 2023-03-31 12521316 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-03-31 12521316 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-03-31 12521316 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-03-31 12521316 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-04-01 2022-03-31 12521316 frs-core:AllSubsidiaries 2021-04-01 2022-03-31 12521316 frs-core:KeyManagementPersonnel 2021-04-01 2022-03-31 12521316 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-04-01 2022-03-31 12521316 frs-core:OtherRelatedParties 2021-04-01 2022-03-31 12521316 2021-03-31 12521316 2022-03-31 12521316 2021-04-01 2022-03-31 12521316 frs-core:CurrentFinancialInstruments 2022-03-31 12521316 frs-core:CurrentFinancialInstruments 2021-04-01 2022-03-31 12521316 frs-core:Non-currentFinancialInstruments 2022-03-31 12521316 frs-core:Non-currentFinancialInstruments 2021-04-01 2022-03-31 12521316 frs-core:CurrentFinancialInstruments 2021-04-01 2022-03-31 12521316 frs-core:CurrentFinancialInstruments 2022-03-31 12521316 frs-core:AfterOneYear 2021-04-01 2022-03-31 12521316 frs-core:BetweenOneFiveYears 2021-04-01 2022-03-31 12521316 frs-core:BetweenOneFiveYears 2022-03-31 12521316 frs-core:ComputerEquipment 2022-03-31 12521316 frs-core:ComputerEquipment 2021-04-01 2022-03-31 12521316 frs-core:ComputerEquipment 2021-03-31 12521316 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-03-31 12521316 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-04-01 2022-03-31 12521316 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-03-31 12521316 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-03-31 12521316 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-04-01 2022-03-31 12521316 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-03-31 12521316 frs-core:FurnitureFittings 2022-03-31 12521316 frs-core:FurnitureFittings 2021-04-01 2022-03-31 12521316 frs-core:FurnitureFittings 2021-03-31 12521316 frs-core:NetGoodwill 2022-03-31 12521316 frs-core:NetGoodwill 2021-04-01 2022-03-31 12521316 frs-core:NetGoodwill 2021-03-31 12521316 frs-core:InvestmentPropertyIncludedWithinPPE 2022-03-31 12521316 frs-core:InvestmentPropertyIncludedWithinPPE 2021-04-01 2022-03-31 12521316 frs-core:InvestmentPropertyIncludedWithinPPE 2021-03-31 12521316 frs-core:LandBuildings 2022-03-31 12521316 frs-core:LandBuildings 2021-04-01 2022-03-31 12521316 frs-core:LandBuildings 2021-03-31 12521316 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-03-31 12521316 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-04-01 2022-03-31 12521316 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-03-31 12521316 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-03-31 12521316 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-04-01 2022-03-31 12521316 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-03-31 12521316 frs-core:MoreThanFiveYears 2021-04-01 2022-03-31 12521316 frs-core:MoreThanFiveYears 2022-03-31 12521316 frs-core:MotorVehicles 2022-03-31 12521316 frs-core:MotorVehicles 2021-04-01 2022-03-31 12521316 frs-core:MotorVehicles 2021-03-31 12521316 frs-core:OtherResidualIntangibleAssets 2022-03-31 12521316 frs-core:OtherResidualIntangibleAssets 2021-04-01 2022-03-31 12521316 frs-core:OtherResidualIntangibleAssets 2021-03-31 12521316 frs-core:PlantMachinery 2022-03-31 12521316 frs-core:PlantMachinery 2021-04-01 2022-03-31 12521316 frs-core:PlantMachinery 2021-03-31 12521316 frs-core:Secured 2022-03-31 12521316 frs-core:Unsecured 2022-03-31 12521316 frs-core:WithinOneYear 2021-04-01 2022-03-31 12521316 frs-core:WithinOneYear 2022-03-31 12521316 frs-core:CapitalRedemptionReserve 2021-04-01 2022-03-31 12521316 frs-core:CapitalRedemptionReserve 2021-03-31 12521316 frs-core:CapitalRedemptionReserve 2022-03-31 12521316 frs-core:OtherReservesSubtotal 2021-04-01 2022-03-31 12521316 frs-core:OtherReservesSubtotal 2021-03-31 12521316 frs-core:OtherReservesSubtotal 2022-03-31 12521316 frs-core:RevaluationReserve 2021-04-01 2022-03-31 12521316 frs-core:RevaluationReserve 2021-03-31 12521316 frs-core:RevaluationReserve 2022-03-31 12521316 frs-core:SharePremium 2021-04-01 2022-03-31 12521316 frs-core:SharePremium 2021-03-31 12521316 frs-core:SharePremium 2022-03-31 12521316 frs-core:ShareCapital 2021-04-01 2022-03-31 12521316 frs-core:ShareCapital 2021-03-31 12521316 frs-core:ShareCapital 2022-03-31 12521316 frs-core:RetainedEarningsAccumulatedLosses 2021-04-01 2022-03-31 12521316 frs-core:RetainedEarningsAccumulatedLosses 2021-03-31 12521316 frs-core:RetainedEarningsAccumulatedLosses 2022-03-31 12521316 frs-core:RetainedEarningsAccumulatedLosses frs-core:RestatedAmount 2021-03-31 12521316 frs-core:RetainedEarningsAccumulatedLosses frs-core:RestatedAmount 2022-03-31 12521316 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-03-31 12521316 frs-countries:UnitedKingdom 2021-04-01 2022-03-31 12521316 frs-countries:Europe 2021-04-01 2022-03-31 12521316 frs-countries:NorthAmerica 2021-04-01 2022-03-31 12521316 frs-countries:SouthAmerica 2021-04-01 2022-03-31 12521316 frs-countries:Asia 2021-04-01 2022-03-31 12521316 frs-countries:RestWorldOutsideUK 2021-04-01 2022-03-31 12521316 frs-bus:HighestPaidDirector 2021-04-01 2022-03-31 12521316 frs-bus:PrivateLimitedCompanyLtd 2021-04-01 2022-03-31 12521316 frs-bus:CompanyLimitedByGuarantee 2021-04-01 2022-03-31 12521316 frs-bus:LimitedLiabilityPartnershipLLP 2021-04-01 2022-03-31 12521316 frs-bus:LimitedLiabilityPartnershipsSORP 2021-04-01 2022-03-31 12521316 frs-bus:FullAccounts 2021-04-01 2022-03-31 12521316 frs-bus:AbbreviatedAccounts 2021-04-01 2022-03-31 12521316 frs-bus:AbridgedAccounts 2021-04-01 2022-03-31 12521316 frs-bus:FRS102 2021-04-01 2022-03-31 12521316 frs-bus:SmallEntities 2021-04-01 2022-03-31 12521316 frs-bus:EntityHasNeverTraded 2021-04-01 2022-03-31 12521316 frs-bus:EntityNoLongerTradingButTradedInPast 2021-04-01 2022-03-31 12521316 frs-bus:Audited 2021-04-01 2022-03-31 12521316 frs-bus:AuditExempt-NoAccountantsReport 2021-04-01 2022-03-31 12521316 frs-bus:AuditExemptWithAccountantsReport 2021-04-01 2022-03-31 12521316 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-04-01 2022-03-31 12521316 frs-bus:SmallCompaniesRegimeForAccounts 2021-04-01 2022-03-31 12521316 frs-bus:OrdinaryShareClass1 2021-04-01 2022-03-31 12521316 frs-bus:OrdinaryShareClass1 2021-03-31 12521316 frs-bus:OrdinaryShareClass1 2022-03-31 12521316 frs-bus:OrdinaryShareClass2 2021-04-01 2022-03-31 12521316 frs-bus:OrdinaryShareClass2 2021-03-31 12521316 frs-bus:OrdinaryShareClass2 2022-03-31 12521316 frs-bus:OrdinaryShareClass3 2021-04-01 2022-03-31 12521316 frs-bus:OrdinaryShareClass3 2021-03-31 12521316 frs-bus:OrdinaryShareClass3 2022-03-31 12521316 frs-bus:OrdinaryShareClass4 2021-04-01 2022-03-31 12521316 frs-bus:OrdinaryShareClass4 2021-03-31 12521316 frs-bus:OrdinaryShareClass4 2022-03-31 12521316 frs-bus:OrdinaryShareClass5 2021-04-01 2022-03-31 12521316 frs-bus:OrdinaryShareClass5 2021-03-31 12521316 frs-bus:OrdinaryShareClass5 2022-03-31 12521316 frs-bus:PreferenceShareClass1 2021-04-01 2022-03-31 12521316 frs-bus:PreferenceShareClass1 2021-03-31 12521316 frs-bus:PreferenceShareClass1 2022-03-31 12521316 frs-bus:PreferenceShareClass2 2021-04-01 2022-03-31 12521316 frs-bus:PreferenceShareClass2 2021-03-31 12521316 frs-bus:PreferenceShareClass2 2022-03-31 12521316 frs-bus:PreferenceShareClass3 2021-04-01 2022-03-31 12521316 frs-bus:PreferenceShareClass3 2021-03-31 12521316 frs-bus:PreferenceShareClass3 2022-03-31 12521316 frs-bus:PreferenceShareClass4 2021-04-01 2022-03-31 12521316 frs-bus:PreferenceShareClass4 2021-03-31 12521316 frs-bus:PreferenceShareClass4 2022-03-31 12521316 frs-bus:PreferenceShareClass5 2021-04-01 2022-03-31 12521316 frs-bus:PreferenceShareClass5 2021-03-31 12521316 frs-bus:PreferenceShareClass5 2022-03-31 12521316 1 2021-04-01 2022-03-31 12521316 1 2022-03-31 12521316 1 2021-04-01 2022-03-31 12521316 frs-core:LeasedAssets 2021-04-01 2022-03-31 12521316 frs-core:OwnedAssets 2021-04-01 2022-03-31 12521316 frs-core:CurrencyRisk 2021-04-01 2022-03-31 12521316 frs-core:MarketRisk 2021-04-01 2022-03-31 12521316 frs-core:InterestRateRisk 2021-04-01 2022-03-31 12521316 frs-core:DeferredTaxation 2021-04-01 2022-03-31 12521316 frs-core:DeferredTaxation 2021-03-31 12521316 frs-core:DeferredTaxation 2022-03-31 12521316 frs-core:OtherProvisionsContingentLiabilities 2021-04-01 2022-03-31 12521316 frs-core:OtherProvisionsContingentLiabilities 2021-03-31 12521316 frs-core:OtherProvisionsContingentLiabilities 2022-03-31 12521316 frs-core:ProvisionsDeferredTax 2022-03-31 12521316 frs-core:OtherDeferredTax 2022-03-31 12521316 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-03-31 12521316 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-03-31 12521316 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-03-31 12521316 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-04-01 2022-03-31 12521316 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-03-31 12521316 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-03-31 12521316 frs-core:Provisions 2021-04-01 2022-03-31 12521316 frs-core:Provisions 2021-03-31 12521316 frs-core:Provisions 2022-03-31 12521316 frs-core:Provisions 2021-04-01 2022-03-31 12521316 frs-core:Provisions 2021-03-31 12521316 frs-core:Provisions 2022-03-31 12521316 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-03-31 12521316 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-03-31 12521316 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-03-31 12521316 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-03-31 12521316 frs-core:Share-basedPaymentsDeferredTax 2022-03-31 12521316 frs-core:TaxCreditsDeferredTax 2022-03-31 12521316 frs-core:CostValuation 2021-03-31 12521316 frs-core:AdditionsToInvestments 2022-03-31 12521316 frs-core:DisposalsRepaymentsInvestments 2022-03-31 12521316 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-03-31 12521316 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-03-31 12521316 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-03-31 12521316 frs-core:OtherIncreaseDecreaseInInvestments 2022-03-31 12521316 frs-core:CostValuation 2022-03-31 12521316 frs-core:ProvisionsForImpairmentInvestments 2021-03-31 12521316 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-03-31 12521316 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-03-31 12521316 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-03-31 12521316 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-03-31 12521316 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-03-31 12521316 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-03-31 12521316 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-03-31 12521316 frs-core:ProvisionsForImpairmentInvestments 2022-03-31 12521316 frs-core:ListedExchangeTraded 2022-03-31 12521316 frs-core:ListedExchangeTraded 2021-03-31 12521316 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-03-31 12521316 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-03-31 12521316 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-03-31 12521316 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-03-31 12521316 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-03-31 12521316 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-03-31 12521316 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-03-31 12521316 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-03-31 12521316 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-03-31 12521316 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 12521316 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 12521316 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 12521316 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 12521316 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-03-31 12521316 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 12521316 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 12521316 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 12521316 frs-core:UnlistedNon-exchangeTraded 2022-03-31 12521316 frs-core:UnlistedNon-exchangeTraded 2021-03-31 12521316 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-03-31 12521316 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 12521316 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 12521316 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 12521316 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 12521316 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 12521316 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 12521316 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-03-31 12521316 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-03-31 12521316 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 12521316 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 12521316 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 12521316 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 12521316 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-03-31 12521316 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 12521316 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 12521316 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 12521316 dpl-frs:CostSales 2021-04-01 2022-03-31 12521316 dpl-frs:CostSales 2021-03-31 12521316 dpl-frs:CostSales 2022-03-31 12521316 dpl-frs:DistributionCosts 2021-04-01 2022-03-31 12521316 dpl-frs:AdministrativeExpenses 2021-04-01 2022-03-31 12521316 frs-bus:Director1 2021-04-01 2022-03-31 12521316 frs-bus:Director1 2021-03-31 12521316 frs-bus:Director1 2022-03-31 12521316 frs-bus:Director2 2021-04-01 2022-03-31 12521316 frs-bus:Director2 2021-03-31 12521316 frs-bus:Director2 2022-03-31 12521316 1 2021-04-01 2022-03-31 12521316 frs-core:CurrentFinancialInstruments 1 2022-03-31 12521316 frs-core:Non-currentFinancialInstruments 1 2022-03-31 12521316 2 2021-04-01 2022-03-31 12521316 frs-core:CurrentFinancialInstruments 2 2022-03-31 12521316 frs-core:Non-currentFinancialInstruments 2 2022-03-31 12521316 3 2021-04-01 2022-03-31 12521316 frs-core:CurrentFinancialInstruments 3 2022-03-31 12521316 frs-core:Non-currentFinancialInstruments 3 2022-03-31 12521316 4 2021-04-01 2022-03-31 12521316 frs-core:CurrentFinancialInstruments 4 2022-03-31 12521316 frs-core:Non-currentFinancialInstruments 4 2022-03-31 12521316 5 2021-04-01 2022-03-31 12521316 frs-core:CurrentFinancialInstruments 5 2022-03-31 12521316 frs-core:Non-currentFinancialInstruments 5 2022-03-31 12521316 6 2021-04-01 2022-03-31 12521316 frs-core:CurrentFinancialInstruments 6 2022-03-31 12521316 frs-core:Non-currentFinancialInstruments 6 2022-03-31 12521316 7 2021-04-01 2022-03-31 12521316 frs-core:CurrentFinancialInstruments 7 2022-03-31 12521316 frs-core:Non-currentFinancialInstruments 7 2022-03-31 12521316 8 2021-04-01 2022-03-31 12521316 frs-core:CurrentFinancialInstruments 8 2022-03-31 12521316 frs-core:Non-currentFinancialInstruments 8 2022-03-31 12521316 9 2021-04-01 2022-03-31 12521316 frs-core:CurrentFinancialInstruments 9 2022-03-31 12521316 frs-core:Non-currentFinancialInstruments 9 2022-03-31 12521316 10 2021-04-01 2022-03-31 12521316 frs-core:CurrentFinancialInstruments 10 2022-03-31 12521316 frs-core:Non-currentFinancialInstruments 10 2022-03-31 12521316 11 2021-04-01 2022-03-31 12521316 frs-core:CurrentFinancialInstruments 11 2022-03-31 12521316 frs-core:Non-currentFinancialInstruments 11 2022-03-31 12521316 12 2021-04-01 2022-03-31 12521316 frs-core:CurrentFinancialInstruments 12 2022-03-31 12521316 frs-core:Non-currentFinancialInstruments 12 2022-03-31 12521316 13 2021-04-01 2022-03-31 12521316 frs-core:CurrentFinancialInstruments 13 2022-03-31 12521316 frs-core:Non-currentFinancialInstruments 13 2022-03-31 12521316 14 2021-04-01 2022-03-31 12521316 frs-core:CurrentFinancialInstruments 14 2022-03-31 12521316 frs-core:Non-currentFinancialInstruments 14 2022-03-31 12521316 15 2021-04-01 2022-03-31 12521316 frs-core:CurrentFinancialInstruments 15 2022-03-31 12521316 frs-core:Non-currentFinancialInstruments 15 2022-03-31 12521316 16 2021-04-01 2022-03-31 12521316 frs-core:CurrentFinancialInstruments 16 2022-03-31 12521316 frs-core:Non-currentFinancialInstruments 16 2022-03-31 12521316 17 2021-04-01 2022-03-31 12521316 frs-core:CurrentFinancialInstruments 17 2022-03-31 12521316 frs-core:Non-currentFinancialInstruments 17 2022-03-31 12521316 18 2021-04-01 2022-03-31 12521316 frs-core:CurrentFinancialInstruments 18 2022-03-31 12521316 frs-core:Non-currentFinancialInstruments 18 2022-03-31 12521316 19 2021-04-01 2022-03-31 12521316 frs-core:CurrentFinancialInstruments 19 2022-03-31 12521316 frs-core:Non-currentFinancialInstruments 19 2022-03-31 12521316 20 2021-04-01 2022-03-31 12521316 frs-core:CurrentFinancialInstruments 20 2022-03-31 12521316 frs-core:Non-currentFinancialInstruments 20 2022-03-31 12521316 dpl-frs:Item1 2021-04-01 2022-03-31 12521316 dpl-frs:Item1 2021-03-31 12521316 dpl-frs:Item1 2022-03-31 12521316 dpl-frs:CostSales dpl-frs:Item1 2021-04-01 2022-03-31 12521316 dpl-frs:CostSales dpl-frs:Item1 2021-03-31 12521316 dpl-frs:CostSales dpl-frs:Item1 2022-03-31 12521316 dpl-frs:DistributionCosts dpl-frs:Item1 2021-04-01 2022-03-31 12521316 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-04-01 2022-03-31 12521316 dpl-frs:Item2 2021-04-01 2022-03-31 12521316 dpl-frs:Item2 2021-03-31 12521316 dpl-frs:Item2 2022-03-31 12521316 dpl-frs:CostSales dpl-frs:Item2 2021-04-01 2022-03-31 12521316 dpl-frs:CostSales dpl-frs:Item2 2021-03-31 12521316 dpl-frs:CostSales dpl-frs:Item2 2022-03-31 12521316 dpl-frs:DistributionCosts dpl-frs:Item2 2021-04-01 2022-03-31 12521316 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-04-01 2022-03-31 12521316 dpl-frs:Item3 2021-04-01 2022-03-31 12521316 dpl-frs:Item3 2021-03-31 12521316 dpl-frs:Item3 2022-03-31 12521316 dpl-frs:CostSales dpl-frs:Item3 2021-04-01 2022-03-31 12521316 dpl-frs:CostSales dpl-frs:Item3 2021-03-31 12521316 dpl-frs:CostSales dpl-frs:Item3 2022-03-31 12521316 dpl-frs:DistributionCosts dpl-frs:Item3 2021-04-01 2022-03-31 12521316 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-04-01 2022-03-31 12521316 dpl-frs:Item4 2021-04-01 2022-03-31 12521316 dpl-frs:Item4 2021-03-31 12521316 dpl-frs:Item4 2022-03-31 12521316 dpl-frs:CostSales dpl-frs:Item4 2021-04-01 2022-03-31 12521316 dpl-frs:CostSales dpl-frs:Item4 2021-03-31 12521316 dpl-frs:CostSales dpl-frs:Item4 2022-03-31 12521316 dpl-frs:DistributionCosts dpl-frs:Item4 2021-04-01 2022-03-31 12521316 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-04-01 2022-03-31 12521316 dpl-frs:Item5 2021-04-01 2022-03-31 12521316 dpl-frs:Item5 2021-03-31 12521316 dpl-frs:Item5 2022-03-31 12521316 dpl-frs:CostSales dpl-frs:Item5 2021-04-01 2022-03-31 12521316 dpl-frs:CostSales dpl-frs:Item5 2021-03-31 12521316 dpl-frs:CostSales dpl-frs:Item5 2022-03-31 12521316 dpl-frs:DistributionCosts dpl-frs:Item5 2021-04-01 2022-03-31 12521316 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-04-01 2022-03-31 12521316 dpl-frs:Item6 2021-04-01 2022-03-31 12521316 dpl-frs:Item6 2021-03-31 12521316 dpl-frs:Item6 2022-03-31 12521316 dpl-frs:CostSales dpl-frs:Item6 2021-04-01 2022-03-31 12521316 dpl-frs:CostSales dpl-frs:Item6 2021-03-31 12521316 dpl-frs:CostSales dpl-frs:Item6 2022-03-31 12521316 dpl-frs:DistributionCosts dpl-frs:Item6 2021-04-01 2022-03-31 12521316 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-04-01 2022-03-31 12521316 dpl-frs:Item7 2021-04-01 2022-03-31 12521316 dpl-frs:Item7 2021-03-31 12521316 dpl-frs:Item7 2022-03-31 12521316 dpl-frs:CostSales dpl-frs:Item7 2021-04-01 2022-03-31 12521316 dpl-frs:CostSales dpl-frs:Item7 2021-03-31 12521316 dpl-frs:CostSales dpl-frs:Item7 2022-03-31 12521316 dpl-frs:DistributionCosts dpl-frs:Item7 2021-04-01 2022-03-31 12521316 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-04-01 2022-03-31 12521316 dpl-frs:Item8 2021-04-01 2022-03-31 12521316 dpl-frs:Item8 2021-03-31 12521316 dpl-frs:Item8 2022-03-31 12521316 dpl-frs:CostSales dpl-frs:Item8 2021-04-01 2022-03-31 12521316 dpl-frs:CostSales dpl-frs:Item8 2021-03-31 12521316 dpl-frs:CostSales dpl-frs:Item8 2022-03-31 12521316 dpl-frs:DistributionCosts dpl-frs:Item8 2021-04-01 2022-03-31 12521316 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-04-01 2022-03-31 12521316 dpl-frs:Item9 2021-04-01 2022-03-31 12521316 dpl-frs:Item9 2021-03-31 12521316 dpl-frs:Item9 2022-03-31 12521316 dpl-frs:CostSales dpl-frs:Item9 2021-04-01 2022-03-31 12521316 dpl-frs:CostSales dpl-frs:Item9 2021-03-31 12521316 dpl-frs:CostSales dpl-frs:Item9 2022-03-31 12521316 dpl-frs:DistributionCosts dpl-frs:Item9 2021-04-01 2022-03-31 12521316 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-04-01 2022-03-31 12521316 dpl-frs:Item10 2021-04-01 2022-03-31 12521316 dpl-frs:Item10 2021-03-31 12521316 dpl-frs:Item10 2022-03-31 12521316 dpl-frs:CostSales dpl-frs:Item10 2021-04-01 2022-03-31 12521316 dpl-frs:CostSales dpl-frs:Item10 2021-03-31 12521316 dpl-frs:CostSales dpl-frs:Item10 2022-03-31 12521316 dpl-frs:DistributionCosts dpl-frs:Item10 2021-04-01 2022-03-31 12521316 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-04-01 2022-03-31 12521316 dpl-frs:Item11 2021-04-01 2022-03-31 12521316 dpl-frs:Item11 2021-03-31 12521316 dpl-frs:Item11 2022-03-31 12521316 dpl-frs:CostSales dpl-frs:Item11 2021-04-01 2022-03-31 12521316 dpl-frs:CostSales dpl-frs:Item11 2021-03-31 12521316 dpl-frs:CostSales dpl-frs:Item11 2022-03-31 12521316 dpl-frs:DistributionCosts dpl-frs:Item11 2021-04-01 2022-03-31 12521316 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-04-01 2022-03-31 12521316 dpl-frs:Item12 2021-04-01 2022-03-31 12521316 dpl-frs:Item12 2021-03-31 12521316 dpl-frs:Item12 2022-03-31 12521316 dpl-frs:CostSales dpl-frs:Item12 2021-04-01 2022-03-31 12521316 dpl-frs:CostSales dpl-frs:Item12 2021-03-31 12521316 dpl-frs:CostSales dpl-frs:Item12 2022-03-31 12521316 dpl-frs:DistributionCosts dpl-frs:Item12 2021-04-01 2022-03-31 12521316 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-04-01 2022-03-31 12521316 1 2021-04-01 2022-03-31 12521316 frs-countries:EnglandWales 2021-04-01 2022-03-31
Registered number: 12521316
Aurora Dental Clinic Chippenham Limited
Unaudited Financial Statements
For The Year Ended 31 March 2023
Berg & Williams Limited
Chartered Accountants & Chartered Tax Advisers
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 12521316
2023 2022
as restated
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 247,980 274,720
247,980 274,720
CURRENT ASSETS
Stocks 6 3,000 3,000
Debtors 7 (38,246 ) -
Cash at bank and in hand 48,188 13,880
12,942 16,880
Creditors: Amounts Falling Due Within One Year 8 (70,284 ) (142,449 )
NET CURRENT ASSETS (LIABILITIES) (57,342 ) (125,569 )
TOTAL ASSETS LESS CURRENT LIABILITIES 190,638 149,151
Creditors: Amounts Falling Due After More Than One Year 9 (180,585 ) (65,822 )
NET ASSETS 10,053 83,329
CAPITAL AND RESERVES
Called up share capital 11 2 2
Profit and Loss Account 10,051 83,327
SHAREHOLDERS' FUNDS 10,053 83,329
Page 1
Page 2
For the year ending 31 March 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mrs Lesley Lazzari
Director
25/08/2023
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Aurora Dental Clinic Chippenham Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12521316 . The registered office is 34 New Road, Chippenham, Wiltshire, SN15 1HP.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold No depreciation
Plant & Machinery 20% Straight Line
Fixtures & Fittings 10% Straight Line
Computer Equipment 20% Straight Line
2.4. Leases
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
Page 3
Page 4
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 6 (2022: 4)
6 4
4. Prior Period Adjustment
The company incorrectly reported various outstanding loan balances in the accounts for the year ended 31 March 2022 such that the net assets of the company was previously reported to be £142,004. These have been restated to be £83,329.
5. Tangible Assets
Land & Property
Leasehold Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 April 2022 140,364 165,190 - - 305,554
Additions - 2,159 3,240 994 6,393
As at 31 March 2023 140,364 167,349 3,240 994 311,947
Depreciation
As at 1 April 2022 - 30,834 - - 30,834
Provided during the period - 33,041 41 51 33,133
As at 31 March 2023 - 63,875 41 51 63,967
Net Book Value
As at 31 March 2023 140,364 103,474 3,199 943 247,980
As at 1 April 2022 140,364 134,356 - - 274,720
6. Stocks
2023 2022
as restated
£ £
Stock 3,000 3,000
3,000 3,000
Page 4
Page 5
7. Debtors
2023 2022
as restated
£ £
Due within one year
Prepayments and accrued income (38,246 ) -
(38,246 ) -
8. Creditors: Amounts Falling Due Within One Year
2023 2022
as restated
£ £
Net obligations under finance leases 27,825 27,638
Trade creditors 19,487 16,838
Corporation tax 13,244 -
Other taxes and social security 2,761 2,078
Company Credit Card 6,391 5,374
Pension Payable 576 447
Directors' loan accounts - 90,074
70,284 142,449
9. Creditors: Amounts Falling Due After More Than One Year
2023 2022
as restated
£ £
Net obligations under finance leases 49,851 77,734
Accruals and deferred income 20,447 25,528
Amounts owed to group undertakings 90 (37,440 )
Amounts owed to parent undertaking 110,197 -
180,585 65,822
10. Obligations Under Finance Leases
2023 2022
as restated
£ £
The future minimum finance lease payments are as follows:
Not later than one year 27,825 27,638
Later than one year and not later than five years 49,851 77,734
77,676 105,372
77,676 105,372
11. Share Capital
2023 2022
as restated
Allotted, Called up and fully paid 2 2
Page 5
Page 6
12. Dividends
2023 2022
as restated
£ £
On equity shares:
Final dividend paid 110,000 -
110,000 -
13. Ultimate Parent Undertaking and Controlling Party
The company's immediate and ultimate parent undertaking is Aurora Dental Group Limited . Aurora Dental Group Limited was incorporated in England and Wales.
Page 6