Acorah Software Products - Accounts Production 14.2.200 false true 31 March 2022 1 April 2021 false 1 April 2022 31 March 2023 31 March 2023 10621980 Mr Adam Smith Mr Charles Dobosz iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10621980 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-03-31 10621980 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-03-31 10621980 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-03-31 10621980 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-03-31 10621980 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-04-01 2023-03-31 10621980 frs-core:AllSubsidiaries 2022-04-01 2023-03-31 10621980 frs-core:KeyManagementPersonnel 2022-04-01 2023-03-31 10621980 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-04-01 2023-03-31 10621980 frs-core:OtherRelatedParties 2022-04-01 2023-03-31 10621980 2022-03-31 10621980 2023-03-31 10621980 2022-04-01 2023-03-31 10621980 frs-core:CurrentFinancialInstruments 2023-03-31 10621980 frs-core:CurrentFinancialInstruments 2022-04-01 2023-03-31 10621980 frs-core:Non-currentFinancialInstruments 2023-03-31 10621980 frs-core:Non-currentFinancialInstruments 2022-04-01 2023-03-31 10621980 frs-core:CurrentFinancialInstruments 2022-04-01 2023-03-31 10621980 frs-core:CurrentFinancialInstruments 2023-03-31 10621980 frs-core:AfterOneYear 2022-04-01 2023-03-31 10621980 frs-core:BetweenOneFiveYears 2022-04-01 2023-03-31 10621980 frs-core:BetweenOneFiveYears 2023-03-31 10621980 frs-core:ComputerEquipment 2023-03-31 10621980 frs-core:ComputerEquipment 2022-04-01 2023-03-31 10621980 frs-core:ComputerEquipment 2022-03-31 10621980 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-03-31 10621980 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-04-01 2023-03-31 10621980 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-03-31 10621980 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frs-core:LeasedAssetsHeldAsLessee 2022-04-01 2023-03-31 10621980 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-03-31 10621980 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-03-31 10621980 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-04-01 2023-03-31 10621980 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-03-31 10621980 frs-core:MoreThanFiveYears 2022-04-01 2023-03-31 10621980 frs-core:MoreThanFiveYears 2023-03-31 10621980 frs-core:MotorVehicles 2023-03-31 10621980 frs-core:MotorVehicles 2022-04-01 2023-03-31 10621980 frs-core:MotorVehicles 2022-03-31 10621980 frs-core:OtherResidualIntangibleAssets 2023-03-31 10621980 frs-core:OtherResidualIntangibleAssets 2022-04-01 2023-03-31 10621980 frs-core:OtherResidualIntangibleAssets 2022-03-31 10621980 frs-core:PlantMachinery 2023-03-31 10621980 frs-core:PlantMachinery 2022-04-01 2023-03-31 10621980 frs-core:PlantMachinery 2022-03-31 10621980 frs-core:Secured 2023-03-31 10621980 frs-core:Unsecured 2023-03-31 10621980 frs-core:WithinOneYear 2022-04-01 2023-03-31 10621980 frs-core:WithinOneYear 2023-03-31 10621980 frs-core:CapitalRedemptionReserve 2022-04-01 2023-03-31 10621980 frs-core:CapitalRedemptionReserve 2022-03-31 10621980 frs-core:CapitalRedemptionReserve 2023-03-31 10621980 frs-core:OtherReservesSubtotal 2022-04-01 2023-03-31 10621980 frs-core:OtherReservesSubtotal 2022-03-31 10621980 frs-core:OtherReservesSubtotal 2023-03-31 10621980 frs-core:RevaluationReserve 2022-04-01 2023-03-31 10621980 frs-core:RevaluationReserve 2022-03-31 10621980 frs-core:RevaluationReserve 2023-03-31 10621980 frs-core:SharePremium 2022-04-01 2023-03-31 10621980 frs-core:SharePremium 2022-03-31 10621980 frs-core:SharePremium 2023-03-31 10621980 frs-core:ShareCapital 2022-04-01 2023-03-31 10621980 frs-core:ShareCapital 2022-03-31 10621980 frs-core:ShareCapital 2023-03-31 10621980 frs-core:RetainedEarningsAccumulatedLosses 2022-04-01 2023-03-31 10621980 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frs-bus:OrdinaryShareClass5 2023-03-31 10621980 frs-bus:PreferenceShareClass1 2022-04-01 2023-03-31 10621980 frs-bus:PreferenceShareClass1 2022-03-31 10621980 frs-bus:PreferenceShareClass1 2023-03-31 10621980 frs-bus:PreferenceShareClass2 2022-04-01 2023-03-31 10621980 frs-bus:PreferenceShareClass2 2022-03-31 10621980 frs-bus:PreferenceShareClass2 2023-03-31 10621980 frs-bus:PreferenceShareClass3 2022-04-01 2023-03-31 10621980 frs-bus:PreferenceShareClass3 2022-03-31 10621980 frs-bus:PreferenceShareClass3 2023-03-31 10621980 frs-bus:PreferenceShareClass4 2022-04-01 2023-03-31 10621980 frs-bus:PreferenceShareClass4 2022-03-31 10621980 frs-bus:PreferenceShareClass4 2023-03-31 10621980 frs-bus:PreferenceShareClass5 2022-04-01 2023-03-31 10621980 frs-bus:PreferenceShareClass5 2022-03-31 10621980 frs-bus:PreferenceShareClass5 2023-03-31 10621980 1 2022-04-01 2023-03-31 10621980 1 2023-03-31 10621980 1 2022-04-01 2023-03-31 10621980 frs-core:LeasedAssets 2022-04-01 2023-03-31 10621980 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frs-core:RevaluationInvestmentPropertyDeferredTax 2023-03-31 10621980 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-03-31 10621980 frs-core:OtherPost-employmentBenefitsDeferredTax 2023-03-31 10621980 frs-core:Share-basedPaymentsDeferredTax 2023-03-31 10621980 frs-core:TaxCreditsDeferredTax 2023-03-31 10621980 frs-core:CostValuation 2022-03-31 10621980 frs-core:AdditionsToInvestments 2023-03-31 10621980 frs-core:DisposalsRepaymentsInvestments 2023-03-31 10621980 frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-03-31 10621980 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-03-31 10621980 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-03-31 10621980 frs-core:OtherIncreaseDecreaseInInvestments 2023-03-31 10621980 frs-core:CostValuation 2023-03-31 10621980 frs-core:ProvisionsForImpairmentInvestments 2022-03-31 10621980 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-03-31 10621980 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-03-31 10621980 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-03-31 10621980 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-03-31 10621980 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-03-31 10621980 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-03-31 10621980 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-03-31 10621980 frs-core:ProvisionsForImpairmentInvestments 2023-03-31 10621980 frs-core:ListedExchangeTraded 2023-03-31 10621980 frs-core:ListedExchangeTraded 2022-03-31 10621980 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-03-31 10621980 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-03-31 10621980 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-03-31 10621980 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-03-31 10621980 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-03-31 10621980 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-03-31 10621980 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-03-31 10621980 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-03-31 10621980 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 10621980 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 10621980 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 10621980 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 10621980 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 10621980 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-03-31 10621980 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 10621980 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 10621980 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 10621980 frs-core:UnlistedNon-exchangeTraded 2023-03-31 10621980 frs-core:UnlistedNon-exchangeTraded 2022-03-31 10621980 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-03-31 10621980 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 10621980 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 10621980 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2023-03-31 10621980 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 10621980 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-03-31 10621980 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 10621980 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 10621980 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 10621980 dpl-frs:CostSales 2022-04-01 2023-03-31 10621980 dpl-frs:CostSales 2022-03-31 10621980 dpl-frs:CostSales 2023-03-31 10621980 dpl-frs:DistributionCosts 2022-04-01 2023-03-31 10621980 dpl-frs:AdministrativeExpenses 2022-04-01 2023-03-31 10621980 frs-bus:Director1 2022-04-01 2023-03-31 10621980 frs-bus:Director1 2022-03-31 10621980 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2023-03-31 10621980 19 2022-04-01 2023-03-31 10621980 frs-core:CurrentFinancialInstruments 19 2023-03-31 10621980 frs-core:Non-currentFinancialInstruments 19 2023-03-31 10621980 20 2022-04-01 2023-03-31 10621980 frs-core:CurrentFinancialInstruments 20 2023-03-31 10621980 frs-core:Non-currentFinancialInstruments 20 2023-03-31 10621980 dpl-frs:Item1 2022-04-01 2023-03-31 10621980 dpl-frs:Item1 2022-03-31 10621980 dpl-frs:Item1 2023-03-31 10621980 dpl-frs:CostSales dpl-frs:Item1 2022-04-01 2023-03-31 10621980 dpl-frs:CostSales dpl-frs:Item1 2022-03-31 10621980 dpl-frs:CostSales dpl-frs:Item1 2023-03-31 10621980 dpl-frs:DistributionCosts dpl-frs:Item1 2022-04-01 2023-03-31 10621980 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-04-01 2023-03-31 10621980 dpl-frs:Item2 2022-04-01 2023-03-31 10621980 dpl-frs:Item2 2022-03-31 10621980 dpl-frs:Item2 2023-03-31 10621980 dpl-frs:CostSales dpl-frs:Item2 2022-04-01 2023-03-31 10621980 dpl-frs:CostSales dpl-frs:Item2 2022-03-31 10621980 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dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-04-01 2023-03-31 10621980 dpl-frs:Item5 2022-04-01 2023-03-31 10621980 dpl-frs:Item5 2022-03-31 10621980 dpl-frs:Item5 2023-03-31 10621980 dpl-frs:CostSales dpl-frs:Item5 2022-04-01 2023-03-31 10621980 dpl-frs:CostSales dpl-frs:Item5 2022-03-31 10621980 dpl-frs:CostSales dpl-frs:Item5 2023-03-31 10621980 dpl-frs:DistributionCosts dpl-frs:Item5 2022-04-01 2023-03-31 10621980 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-04-01 2023-03-31 10621980 dpl-frs:Item6 2022-04-01 2023-03-31 10621980 dpl-frs:Item6 2022-03-31 10621980 dpl-frs:Item6 2023-03-31 10621980 dpl-frs:CostSales dpl-frs:Item6 2022-04-01 2023-03-31 10621980 dpl-frs:CostSales dpl-frs:Item6 2022-03-31 10621980 dpl-frs:CostSales dpl-frs:Item6 2023-03-31 10621980 dpl-frs:DistributionCosts dpl-frs:Item6 2022-04-01 2023-03-31 10621980 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-04-01 2023-03-31 10621980 dpl-frs:Item7 2022-04-01 2023-03-31 10621980 dpl-frs:Item7 2022-03-31 10621980 dpl-frs:Item7 2023-03-31 10621980 dpl-frs:CostSales dpl-frs:Item7 2022-04-01 2023-03-31 10621980 dpl-frs:CostSales dpl-frs:Item7 2022-03-31 10621980 dpl-frs:CostSales dpl-frs:Item7 2023-03-31 10621980 dpl-frs:DistributionCosts dpl-frs:Item7 2022-04-01 2023-03-31 10621980 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-04-01 2023-03-31 10621980 dpl-frs:Item8 2022-04-01 2023-03-31 10621980 dpl-frs:Item8 2022-03-31 10621980 dpl-frs:Item8 2023-03-31 10621980 dpl-frs:CostSales dpl-frs:Item8 2022-04-01 2023-03-31 10621980 dpl-frs:CostSales dpl-frs:Item8 2022-03-31 10621980 dpl-frs:CostSales dpl-frs:Item8 2023-03-31 10621980 dpl-frs:DistributionCosts dpl-frs:Item8 2022-04-01 2023-03-31 10621980 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-04-01 2023-03-31 10621980 dpl-frs:Item9 2022-04-01 2023-03-31 10621980 dpl-frs:Item9 2022-03-31 10621980 dpl-frs:Item9 2023-03-31 10621980 dpl-frs:CostSales dpl-frs:Item9 2022-04-01 2023-03-31 10621980 dpl-frs:CostSales dpl-frs:Item9 2022-03-31 10621980 dpl-frs:CostSales dpl-frs:Item9 2023-03-31 10621980 dpl-frs:DistributionCosts dpl-frs:Item9 2022-04-01 2023-03-31 10621980 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-04-01 2023-03-31 10621980 dpl-frs:Item10 2022-04-01 2023-03-31 10621980 dpl-frs:Item10 2022-03-31 10621980 dpl-frs:Item10 2023-03-31 10621980 dpl-frs:CostSales dpl-frs:Item10 2022-04-01 2023-03-31 10621980 dpl-frs:CostSales dpl-frs:Item10 2022-03-31 10621980 dpl-frs:CostSales dpl-frs:Item10 2023-03-31 10621980 dpl-frs:DistributionCosts dpl-frs:Item10 2022-04-01 2023-03-31 10621980 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-04-01 2023-03-31 10621980 dpl-frs:Item11 2022-04-01 2023-03-31 10621980 dpl-frs:Item11 2022-03-31 10621980 dpl-frs:Item11 2023-03-31 10621980 dpl-frs:CostSales dpl-frs:Item11 2022-04-01 2023-03-31 10621980 dpl-frs:CostSales dpl-frs:Item11 2022-03-31 10621980 dpl-frs:CostSales dpl-frs:Item11 2023-03-31 10621980 dpl-frs:DistributionCosts dpl-frs:Item11 2022-04-01 2023-03-31 10621980 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-04-01 2023-03-31 10621980 dpl-frs:Item12 2022-04-01 2023-03-31 10621980 dpl-frs:Item12 2022-03-31 10621980 dpl-frs:Item12 2023-03-31 10621980 dpl-frs:CostSales dpl-frs:Item12 2022-04-01 2023-03-31 10621980 dpl-frs:CostSales dpl-frs:Item12 2022-03-31 10621980 dpl-frs:CostSales dpl-frs:Item12 2023-03-31 10621980 dpl-frs:DistributionCosts dpl-frs:Item12 2022-04-01 2023-03-31 10621980 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-04-01 2023-03-31 10621980 1 2022-04-01 2023-03-31 10621980 frs-countries:EnglandWales 2022-04-01 2023-03-31 10621980 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-03-31 10621980 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-03-31 10621980 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-03-31 10621980 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-03-31 10621980 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-04-01 2022-03-31 10621980 frs-core:AllSubsidiaries 2021-04-01 2022-03-31 10621980 frs-core:KeyManagementPersonnel 2021-04-01 2022-03-31 10621980 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-04-01 2022-03-31 10621980 frs-core:OtherRelatedParties 2021-04-01 2022-03-31 10621980 2021-03-31 10621980 2022-03-31 10621980 2021-04-01 2022-03-31 10621980 frs-core:CurrentFinancialInstruments 2022-03-31 10621980 frs-core:CurrentFinancialInstruments 2021-04-01 2022-03-31 10621980 frs-core:Non-currentFinancialInstruments 2022-03-31 10621980 frs-core:Non-currentFinancialInstruments 2021-04-01 2022-03-31 10621980 frs-core:CurrentFinancialInstruments 2021-04-01 2022-03-31 10621980 frs-core:CurrentFinancialInstruments 2022-03-31 10621980 frs-core:AfterOneYear 2021-04-01 2022-03-31 10621980 frs-core:BetweenOneFiveYears 2021-04-01 2022-03-31 10621980 frs-core:BetweenOneFiveYears 2022-03-31 10621980 frs-core:ComputerEquipment 2022-03-31 10621980 frs-core:ComputerEquipment 2021-04-01 2022-03-31 10621980 frs-core:ComputerEquipment 2021-03-31 10621980 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-03-31 10621980 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-04-01 2022-03-31 10621980 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-03-31 10621980 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-03-31 10621980 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-04-01 2022-03-31 10621980 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-03-31 10621980 frs-core:FurnitureFittings 2022-03-31 10621980 frs-core:FurnitureFittings 2021-04-01 2022-03-31 10621980 frs-core:FurnitureFittings 2021-03-31 10621980 frs-core:NetGoodwill 2022-03-31 10621980 frs-core:NetGoodwill 2021-04-01 2022-03-31 10621980 frs-core:NetGoodwill 2021-03-31 10621980 frs-core:InvestmentPropertyIncludedWithinPPE 2022-03-31 10621980 frs-core:InvestmentPropertyIncludedWithinPPE 2021-04-01 2022-03-31 10621980 frs-core:InvestmentPropertyIncludedWithinPPE 2021-03-31 10621980 frs-core:LandBuildings 2022-03-31 10621980 frs-core:LandBuildings 2021-04-01 2022-03-31 10621980 frs-core:LandBuildings 2021-03-31 10621980 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-03-31 10621980 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-04-01 2022-03-31 10621980 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-03-31 10621980 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-03-31 10621980 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-04-01 2022-03-31 10621980 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-03-31 10621980 frs-core:MoreThanFiveYears 2021-04-01 2022-03-31 10621980 frs-core:MoreThanFiveYears 2022-03-31 10621980 frs-core:MotorVehicles 2022-03-31 10621980 frs-core:MotorVehicles 2021-04-01 2022-03-31 10621980 frs-core:MotorVehicles 2021-03-31 10621980 frs-core:OtherResidualIntangibleAssets 2022-03-31 10621980 frs-core:OtherResidualIntangibleAssets 2021-04-01 2022-03-31 10621980 frs-core:OtherResidualIntangibleAssets 2021-03-31 10621980 frs-core:PlantMachinery 2022-03-31 10621980 frs-core:PlantMachinery 2021-04-01 2022-03-31 10621980 frs-core:PlantMachinery 2021-03-31 10621980 frs-core:Secured 2022-03-31 10621980 frs-core:Unsecured 2022-03-31 10621980 frs-core:WithinOneYear 2021-04-01 2022-03-31 10621980 frs-core:WithinOneYear 2022-03-31 10621980 frs-core:CapitalRedemptionReserve 2021-04-01 2022-03-31 10621980 frs-core:CapitalRedemptionReserve 2021-03-31 10621980 frs-core:CapitalRedemptionReserve 2022-03-31 10621980 frs-core:OtherReservesSubtotal 2021-04-01 2022-03-31 10621980 frs-core:OtherReservesSubtotal 2021-03-31 10621980 frs-core:OtherReservesSubtotal 2022-03-31 10621980 frs-core:RevaluationReserve 2021-04-01 2022-03-31 10621980 frs-core:RevaluationReserve 2021-03-31 10621980 frs-core:RevaluationReserve 2022-03-31 10621980 frs-core:SharePremium 2021-04-01 2022-03-31 10621980 frs-core:SharePremium 2021-03-31 10621980 frs-core:SharePremium 2022-03-31 10621980 frs-core:ShareCapital 2021-04-01 2022-03-31 10621980 frs-core:ShareCapital 2021-03-31 10621980 frs-core:ShareCapital 2022-03-31 10621980 frs-core:RetainedEarningsAccumulatedLosses 2021-04-01 2022-03-31 10621980 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-03-31 10621980 frs-core:RetainedEarningsAccumulatedLosses 2022-03-31 10621980 frs-core:RetainedEarningsAccumulatedLosses 2021-03-31 10621980 frs-core:RetainedEarningsAccumulatedLosses 2022-03-31 10621980 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-03-31 10621980 frs-countries:UnitedKingdom 2021-04-01 2022-03-31 10621980 frs-countries:Europe 2021-04-01 2022-03-31 10621980 frs-countries:NorthAmerica 2021-04-01 2022-03-31 10621980 frs-countries:SouthAmerica 2021-04-01 2022-03-31 10621980 frs-countries:Asia 2021-04-01 2022-03-31 10621980 frs-countries:RestWorldOutsideUK 2021-04-01 2022-03-31 10621980 frs-bus:HighestPaidDirector 2021-04-01 2022-03-31 10621980 frs-bus:PrivateLimitedCompanyLtd 2021-04-01 2022-03-31 10621980 frs-bus:CompanyLimitedByGuarantee 2021-04-01 2022-03-31 10621980 frs-bus:LimitedLiabilityPartnershipLLP 2021-04-01 2022-03-31 10621980 frs-bus:LimitedLiabilityPartnershipsSORP 2021-04-01 2022-03-31 10621980 frs-bus:FullAccounts 2021-04-01 2022-03-31 10621980 frs-bus:FilletedAccounts 2021-04-01 2022-03-31 10621980 frs-bus:AbridgedAccounts 2021-04-01 2022-03-31 10621980 frs-bus:FRS102 2021-04-01 2022-03-31 10621980 frs-bus:MediumEntities 2021-04-01 2022-03-31 10621980 frs-bus:SmallEntities 2021-04-01 2022-03-31 10621980 frs-bus:EntityHasNeverTraded 2021-04-01 2022-03-31 10621980 frs-bus:EntityNoLongerTradingButTradedInPast 2021-04-01 2022-03-31 10621980 frs-bus:Audited 2021-04-01 2022-03-31 10621980 frs-bus:AuditExempt-NoAccountantsReport 2021-04-01 2022-03-31 10621980 frs-bus:AuditExemptWithAccountantsReport 2021-04-01 2022-03-31 10621980 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-04-01 2022-03-31 10621980 frs-bus:LargeCompaniesRegimeForAccounts 2021-04-01 2022-03-31 10621980 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-04-01 2022-03-31 10621980 frs-bus:SmallCompaniesRegimeForAccounts 2021-04-01 2022-03-31 10621980 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-04-01 2022-03-31 10621980 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-04-01 2022-03-31 10621980 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-04-01 2022-03-31 10621980 frs-bus:OrdinaryShareClass1 2021-04-01 2022-03-31 10621980 frs-bus:OrdinaryShareClass1 2021-03-31 10621980 frs-bus:OrdinaryShareClass1 2022-03-31 10621980 frs-bus:OrdinaryShareClass2 2021-04-01 2022-03-31 10621980 frs-bus:OrdinaryShareClass2 2021-03-31 10621980 frs-bus:OrdinaryShareClass2 2022-03-31 10621980 frs-bus:OrdinaryShareClass3 2021-04-01 2022-03-31 10621980 frs-bus:OrdinaryShareClass3 2021-03-31 10621980 frs-bus:OrdinaryShareClass3 2022-03-31 10621980 frs-bus:OrdinaryShareClass4 2021-04-01 2022-03-31 10621980 frs-bus:OrdinaryShareClass4 2021-03-31 10621980 frs-bus:OrdinaryShareClass4 2022-03-31 10621980 frs-bus:OrdinaryShareClass5 2021-04-01 2022-03-31 10621980 frs-bus:OrdinaryShareClass5 2021-03-31 10621980 frs-bus:OrdinaryShareClass5 2022-03-31 10621980 frs-bus:PreferenceShareClass1 2021-04-01 2022-03-31 10621980 frs-bus:PreferenceShareClass1 2021-03-31 10621980 frs-bus:PreferenceShareClass1 2022-03-31 10621980 frs-bus:PreferenceShareClass2 2021-04-01 2022-03-31 10621980 frs-bus:PreferenceShareClass2 2021-03-31 10621980 frs-bus:PreferenceShareClass2 2022-03-31 10621980 frs-bus:PreferenceShareClass3 2021-04-01 2022-03-31 10621980 frs-bus:PreferenceShareClass3 2021-03-31 10621980 frs-bus:PreferenceShareClass3 2022-03-31 10621980 frs-bus:PreferenceShareClass4 2021-04-01 2022-03-31 10621980 frs-bus:PreferenceShareClass4 2021-03-31 10621980 frs-bus:PreferenceShareClass4 2022-03-31 10621980 frs-bus:PreferenceShareClass5 2021-04-01 2022-03-31 10621980 frs-bus:PreferenceShareClass5 2021-03-31 10621980 frs-bus:PreferenceShareClass5 2022-03-31 10621980 1 2021-04-01 2022-03-31 10621980 1 2022-03-31 10621980 1 2021-04-01 2022-03-31 10621980 frs-core:LeasedAssets 2021-04-01 2022-03-31 10621980 frs-core:OwnedAssets 2021-04-01 2022-03-31 10621980 frs-core:CurrencyRisk 2021-04-01 2022-03-31 10621980 frs-core:MarketRisk 2021-04-01 2022-03-31 10621980 frs-core:InterestRateRisk 2021-04-01 2022-03-31 10621980 frs-core:DeferredTaxation 2021-04-01 2022-03-31 10621980 frs-core:DeferredTaxation 2021-03-31 10621980 frs-core:DeferredTaxation 2022-03-31 10621980 frs-core:OtherProvisionsContingentLiabilities 2021-04-01 2022-03-31 10621980 frs-core:OtherProvisionsContingentLiabilities 2021-03-31 10621980 frs-core:OtherProvisionsContingentLiabilities 2022-03-31 10621980 frs-core:ProvisionsDeferredTax 2022-03-31 10621980 frs-core:OtherDeferredTax 2022-03-31 10621980 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-03-31 10621980 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-03-31 10621980 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-03-31 10621980 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-04-01 2022-03-31 10621980 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-03-31 10621980 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-03-31 10621980 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-04-01 2022-03-31 10621980 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-03-31 10621980 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-03-31 10621980 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-04-01 2022-03-31 10621980 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-03-31 10621980 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-03-31 10621980 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-03-31 10621980 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-03-31 10621980 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-03-31 10621980 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-03-31 10621980 frs-core:Share-basedPaymentsDeferredTax 2022-03-31 10621980 frs-core:TaxCreditsDeferredTax 2022-03-31 10621980 frs-core:CostValuation 2021-03-31 10621980 frs-core:AdditionsToInvestments 2022-03-31 10621980 frs-core:DisposalsRepaymentsInvestments 2022-03-31 10621980 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-03-31 10621980 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-03-31 10621980 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-03-31 10621980 frs-core:OtherIncreaseDecreaseInInvestments 2022-03-31 10621980 frs-core:CostValuation 2022-03-31 10621980 frs-core:ProvisionsForImpairmentInvestments 2021-03-31 10621980 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-03-31 10621980 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-03-31 10621980 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-03-31 10621980 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-03-31 10621980 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-03-31 10621980 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-03-31 10621980 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-03-31 10621980 frs-core:ProvisionsForImpairmentInvestments 2022-03-31 10621980 frs-core:ListedExchangeTraded 2022-03-31 10621980 frs-core:ListedExchangeTraded 2021-03-31 10621980 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-03-31 10621980 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-03-31 10621980 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-03-31 10621980 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-03-31 10621980 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-03-31 10621980 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-03-31 10621980 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-03-31 10621980 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-03-31 10621980 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-03-31 10621980 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 10621980 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 10621980 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 10621980 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 10621980 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-03-31 10621980 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 10621980 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 10621980 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 10621980 frs-core:UnlistedNon-exchangeTraded 2022-03-31 10621980 frs-core:UnlistedNon-exchangeTraded 2021-03-31 10621980 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-03-31 10621980 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 10621980 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 10621980 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 10621980 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 10621980 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 10621980 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 10621980 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-03-31 10621980 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-03-31 10621980 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 10621980 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 10621980 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 10621980 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 10621980 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-03-31 10621980 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 10621980 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 10621980 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 10621980 dpl-frs:CostSales 2021-04-01 2022-03-31 10621980 dpl-frs:CostSales 2021-03-31 10621980 dpl-frs:CostSales 2022-03-31 10621980 dpl-frs:DistributionCosts 2021-04-01 2022-03-31 10621980 dpl-frs:AdministrativeExpenses 2021-04-01 2022-03-31 10621980 frs-bus:Director1 2021-04-01 2022-03-31 10621980 frs-bus:Director1 2021-03-31 10621980 frs-bus:Director1 2022-03-31 10621980 frs-bus:Director2 2021-04-01 2022-03-31 10621980 frs-bus:Director2 2021-03-31 10621980 frs-bus:Director2 2022-03-31 10621980 1 2021-04-01 2022-03-31 10621980 frs-core:CurrentFinancialInstruments 1 2022-03-31 10621980 frs-core:Non-currentFinancialInstruments 1 2022-03-31 10621980 2 2021-04-01 2022-03-31 10621980 frs-core:CurrentFinancialInstruments 2 2022-03-31 10621980 frs-core:Non-currentFinancialInstruments 2 2022-03-31 10621980 3 2021-04-01 2022-03-31 10621980 frs-core:CurrentFinancialInstruments 3 2022-03-31 10621980 frs-core:Non-currentFinancialInstruments 3 2022-03-31 10621980 4 2021-04-01 2022-03-31 10621980 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2022-03-31 10621980 17 2021-04-01 2022-03-31 10621980 frs-core:CurrentFinancialInstruments 17 2022-03-31 10621980 frs-core:Non-currentFinancialInstruments 17 2022-03-31 10621980 18 2021-04-01 2022-03-31 10621980 frs-core:CurrentFinancialInstruments 18 2022-03-31 10621980 frs-core:Non-currentFinancialInstruments 18 2022-03-31 10621980 19 2021-04-01 2022-03-31 10621980 frs-core:CurrentFinancialInstruments 19 2022-03-31 10621980 frs-core:Non-currentFinancialInstruments 19 2022-03-31 10621980 20 2021-04-01 2022-03-31 10621980 frs-core:CurrentFinancialInstruments 20 2022-03-31 10621980 frs-core:Non-currentFinancialInstruments 20 2022-03-31 10621980 dpl-frs:Item1 2021-04-01 2022-03-31 10621980 dpl-frs:Item1 2021-03-31 10621980 dpl-frs:Item1 2022-03-31 10621980 dpl-frs:CostSales dpl-frs:Item1 2021-04-01 2022-03-31 10621980 dpl-frs:CostSales dpl-frs:Item1 2021-03-31 10621980 dpl-frs:CostSales dpl-frs:Item1 2022-03-31 10621980 dpl-frs:DistributionCosts dpl-frs:Item1 2021-04-01 2022-03-31 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2021-03-31 10621980 dpl-frs:Item4 2022-03-31 10621980 dpl-frs:CostSales dpl-frs:Item4 2021-04-01 2022-03-31 10621980 dpl-frs:CostSales dpl-frs:Item4 2021-03-31 10621980 dpl-frs:CostSales dpl-frs:Item4 2022-03-31 10621980 dpl-frs:DistributionCosts dpl-frs:Item4 2021-04-01 2022-03-31 10621980 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-04-01 2022-03-31 10621980 dpl-frs:Item5 2021-04-01 2022-03-31 10621980 dpl-frs:Item5 2021-03-31 10621980 dpl-frs:Item5 2022-03-31 10621980 dpl-frs:CostSales dpl-frs:Item5 2021-04-01 2022-03-31 10621980 dpl-frs:CostSales dpl-frs:Item5 2021-03-31 10621980 dpl-frs:CostSales dpl-frs:Item5 2022-03-31 10621980 dpl-frs:DistributionCosts dpl-frs:Item5 2021-04-01 2022-03-31 10621980 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-04-01 2022-03-31 10621980 dpl-frs:Item6 2021-04-01 2022-03-31 10621980 dpl-frs:Item6 2021-03-31 10621980 dpl-frs:Item6 2022-03-31 10621980 dpl-frs:CostSales dpl-frs:Item6 2021-04-01 2022-03-31 10621980 dpl-frs:CostSales dpl-frs:Item6 2021-03-31 10621980 dpl-frs:CostSales dpl-frs:Item6 2022-03-31 10621980 dpl-frs:DistributionCosts dpl-frs:Item6 2021-04-01 2022-03-31 10621980 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-04-01 2022-03-31 10621980 dpl-frs:Item7 2021-04-01 2022-03-31 10621980 dpl-frs:Item7 2021-03-31 10621980 dpl-frs:Item7 2022-03-31 10621980 dpl-frs:CostSales dpl-frs:Item7 2021-04-01 2022-03-31 10621980 dpl-frs:CostSales dpl-frs:Item7 2021-03-31 10621980 dpl-frs:CostSales dpl-frs:Item7 2022-03-31 10621980 dpl-frs:DistributionCosts dpl-frs:Item7 2021-04-01 2022-03-31 10621980 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-04-01 2022-03-31 10621980 dpl-frs:Item8 2021-04-01 2022-03-31 10621980 dpl-frs:Item8 2021-03-31 10621980 dpl-frs:Item8 2022-03-31 10621980 dpl-frs:CostSales dpl-frs:Item8 2021-04-01 2022-03-31 10621980 dpl-frs:CostSales dpl-frs:Item8 2021-03-31 10621980 dpl-frs:CostSales dpl-frs:Item8 2022-03-31 10621980 dpl-frs:DistributionCosts dpl-frs:Item8 2021-04-01 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10621980 dpl-frs:Item11 2021-03-31 10621980 dpl-frs:Item11 2022-03-31 10621980 dpl-frs:CostSales dpl-frs:Item11 2021-04-01 2022-03-31 10621980 dpl-frs:CostSales dpl-frs:Item11 2021-03-31 10621980 dpl-frs:CostSales dpl-frs:Item11 2022-03-31 10621980 dpl-frs:DistributionCosts dpl-frs:Item11 2021-04-01 2022-03-31 10621980 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-04-01 2022-03-31 10621980 dpl-frs:Item12 2021-04-01 2022-03-31 10621980 dpl-frs:Item12 2021-03-31 10621980 dpl-frs:Item12 2022-03-31 10621980 dpl-frs:CostSales dpl-frs:Item12 2021-04-01 2022-03-31 10621980 dpl-frs:CostSales dpl-frs:Item12 2021-03-31 10621980 dpl-frs:CostSales dpl-frs:Item12 2022-03-31 10621980 dpl-frs:DistributionCosts dpl-frs:Item12 2021-04-01 2022-03-31 10621980 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-04-01 2022-03-31 10621980 1 2021-04-01 2022-03-31 10621980 frs-countries:EnglandWales 2021-04-01 2022-03-31
Registered number: 10621980
The Grill on The Square Limited
Unaudited Financial Statements
For The Year Ended 31 March 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10621980
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 29,637 38,372
Investments 5 178,563 178,563
208,200 216,935
CURRENT ASSETS
Stocks 10,108 12,023
Debtors 6 219,478 260,254
Cash at bank and in hand - 3,708
229,586 275,985
Creditors: Amounts Falling Due Within One Year 7 (428,804 ) (407,082 )
NET CURRENT ASSETS (LIABILITIES) (199,218 ) (131,097 )
TOTAL ASSETS LESS CURRENT LIABILITIES 8,982 85,838
Creditors: Amounts Falling Due After More Than One Year 8 (23,333 ) (31,370 )
NET (LIABILITIES)/ASSETS (14,351 ) 54,468
CAPITAL AND RESERVES
Called up share capital 100 100
Profit and Loss Account (14,451 ) 54,368
SHAREHOLDERS' FUNDS (14,351) 54,468
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
Mr Charles Dobosz
Director
23/11/2023
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
The Grill on The Square Limited (registered number - 10621980 ) is a private company, limited by shares.
The company is incorporated in England & Wales. 
The registered office is 7 Palmyra Square North, Warrington, Cheshire, WA1 1JQ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention in accordance with the accounting policies set out below. These financial statements have been prepared in accordance with FRS 102, Section 1A – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

The financial statements are presented in Sterling (£)
2.2. Turnover
Revenue is measured at the fair value of the consideration received or receivable. Revenue is reduced for estimated customer returns, rebates and other similar allowances. Revenue from the sale of goods is recognised when goods are delivered and legal title has passed.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets held for the company’s own use are stated at cost less accumulated depreciation and accumulated impairment losses.

Depreciation is provided at rates calculated to write down the cost of fixed assets, less their estimated residual value, over their expected useful lives.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss, if any. Where it is not possible to estimate the recoverable amount of the asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

The depreciation rates generally applicable are:
Plant & Machinery 25% reducing balance
Fixtures & Fittings 20% reducing balance
2.4. Leases
Assets obtained under hire purchase contracts and 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 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 on a straight line basis.
2.5. Stocks and Work in Progress
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.

When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.

Page 3
Page 4
2.6. Taxation
Taxation represents the sum of the tax currently payable and deferred tax. The company’s liability for current tax is calculated using the tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on all timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the the computation of taxable profit. The carrying amount of deferred assets is reviewed at the end of each 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 accounting period.
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

3. Average Number of Employees
The average number of people employed by the comapany was 17 (2022: 19)
17 19
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Total
£ £ £
Cost
As at 1 April 2022 34,231 32,598 66,829
As at 31 March 2023 34,231 32,598 66,829
Depreciation
As at 1 April 2022 14,939 13,518 28,457
Provided during the period 5,299 3,436 8,735
As at 31 March 2023 20,238 16,954 37,192
Net Book Value
As at 31 March 2023 13,993 15,644 29,637
As at 1 April 2022 19,292 19,080 38,372


5. Investments
Unlisted
£
Cost
As at 1 April 2022 178,563
As at 31 March 2023 178,563
Provision
As at 1 April 2022 -
As at 31 March 2023 -
...CONTINUED
Page 4
Page 5
Net Book Value
As at 31 March 2023 178,563
As at 1 April 2022 178,563

6. Debtors
2023 2022
£ £
Due within one year
Amounts owed by related parties 219,478 260,254
219,478 260,254
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 55,671 75,062
Bank loans and overdrafts 17,232 10,644
Corporation tax - 4,500
Other taxes and social security 74,559 109,262
Other creditors 281,342 207,614
428,804 407,082

8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 23,333 31,370
23,333 31,370
9. Pension Commitments
The company operates a defined contribution pension scheme for the benefit of the employees. 
The assets of the scheme are held separately from those of the company in an independently administered fund.
10. Operating Leases
The company has commitments under non-cancellable operating leases. 
The total of future minimum lease payments is £320,000 (2022 - £297,180).
The amount included in the profit and loss account for the year was £39,667 (2022 - £ 36,000)
Page 5