Acorah Software Products - Accounts Production 14.2.200 false true 30 April 2022 1 May 2021 false 1 May 2022 30 April 2023 30 April 2023 08496352 Matthew Wiltshire Matthew Wiltshire true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08496352 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-04-30 08496352 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-04-30 08496352 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-04-30 08496352 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-04-30 08496352 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-05-01 2023-04-30 08496352 frs-core:AllSubsidiaries 2022-05-01 2023-04-30 08496352 frs-core:KeyManagementPersonnel 2022-05-01 2023-04-30 08496352 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-05-01 2023-04-30 08496352 frs-core:OtherRelatedParties 2022-05-01 2023-04-30 08496352 2022-04-30 08496352 2023-04-30 08496352 2022-05-01 2023-04-30 08496352 frs-core:CurrentFinancialInstruments 2023-04-30 08496352 frs-core:CurrentFinancialInstruments 2022-05-01 2023-04-30 08496352 frs-core:Non-currentFinancialInstruments 2023-04-30 08496352 frs-core:Non-currentFinancialInstruments 2022-05-01 2023-04-30 08496352 frs-core:CurrentFinancialInstruments 2022-05-01 2023-04-30 08496352 frs-core:CurrentFinancialInstruments 2023-04-30 08496352 frs-core:AfterOneYear 2022-05-01 2023-04-30 08496352 frs-core:BetweenOneFiveYears 2022-05-01 2023-04-30 08496352 frs-core:BetweenOneFiveYears 2023-04-30 08496352 frs-core:ComputerEquipment 2023-04-30 08496352 frs-core:ComputerEquipment 2022-05-01 2023-04-30 08496352 frs-core:ComputerEquipment 2022-04-30 08496352 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-04-30 08496352 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-05-01 2023-04-30 08496352 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-04-30 08496352 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-04-30 08496352 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-05-01 2023-04-30 08496352 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-04-30 08496352 frs-core:FurnitureFittings 2023-04-30 08496352 frs-core:FurnitureFittings 2022-05-01 2023-04-30 08496352 frs-core:FurnitureFittings 2022-04-30 08496352 frs-core:NetGoodwill 2023-04-30 08496352 frs-core:NetGoodwill 2022-05-01 2023-04-30 08496352 frs-core:NetGoodwill 2022-04-30 08496352 frs-core:InvestmentPropertyIncludedWithinPPE 2023-04-30 08496352 frs-core:InvestmentPropertyIncludedWithinPPE 2022-05-01 2023-04-30 08496352 frs-core:InvestmentPropertyIncludedWithinPPE 2022-04-30 08496352 frs-core:LandBuildings 2023-04-30 08496352 frs-core:LandBuildings 2022-05-01 2023-04-30 08496352 frs-core:LandBuildings 2022-04-30 08496352 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-04-30 08496352 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-05-01 2023-04-30 08496352 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-04-30 08496352 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-04-30 08496352 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-05-01 2023-04-30 08496352 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-04-30 08496352 frs-core:MoreThanFiveYears 2022-05-01 2023-04-30 08496352 frs-core:MoreThanFiveYears 2023-04-30 08496352 frs-core:MotorVehicles 2023-04-30 08496352 frs-core:MotorVehicles 2022-05-01 2023-04-30 08496352 frs-core:MotorVehicles 2022-04-30 08496352 frs-core:OtherResidualIntangibleAssets 2023-04-30 08496352 frs-core:OtherResidualIntangibleAssets 2022-05-01 2023-04-30 08496352 frs-core:OtherResidualIntangibleAssets 2022-04-30 08496352 frs-core:PlantMachinery 2023-04-30 08496352 frs-core:PlantMachinery 2022-05-01 2023-04-30 08496352 frs-core:PlantMachinery 2022-04-30 08496352 frs-core:Secured 2023-04-30 08496352 frs-core:Unsecured 2023-04-30 08496352 frs-core:WithinOneYear 2022-05-01 2023-04-30 08496352 frs-core:WithinOneYear 2023-04-30 08496352 frs-core:CapitalRedemptionReserve 2022-05-01 2023-04-30 08496352 frs-core:CapitalRedemptionReserve 2022-04-30 08496352 frs-core:CapitalRedemptionReserve 2023-04-30 08496352 frs-core:OtherReservesSubtotal 2022-05-01 2023-04-30 08496352 frs-core:OtherReservesSubtotal 2022-04-30 08496352 frs-core:OtherReservesSubtotal 2023-04-30 08496352 frs-core:RevaluationReserve 2022-05-01 2023-04-30 08496352 frs-core:RevaluationReserve 2022-04-30 08496352 frs-core:RevaluationReserve 2023-04-30 08496352 frs-core:SharePremium 2022-05-01 2023-04-30 08496352 frs-core:SharePremium 2022-04-30 08496352 frs-core:SharePremium 2023-04-30 08496352 frs-core:ShareCapital 2022-05-01 2023-04-30 08496352 frs-core:ShareCapital 2022-04-30 08496352 frs-core:ShareCapital 2023-04-30 08496352 frs-core:RetainedEarningsAccumulatedLosses 2022-05-01 2023-04-30 08496352 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-04-30 08496352 frs-core:RetainedEarningsAccumulatedLosses 2023-04-30 08496352 frs-core:RetainedEarningsAccumulatedLosses 2022-04-30 08496352 frs-core:RetainedEarningsAccumulatedLosses 2023-04-30 08496352 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-04-30 08496352 frs-countries:UnitedKingdom 2022-05-01 2023-04-30 08496352 frs-countries:Europe 2022-05-01 2023-04-30 08496352 frs-countries:NorthAmerica 2022-05-01 2023-04-30 08496352 frs-countries:SouthAmerica 2022-05-01 2023-04-30 08496352 frs-countries:Asia 2022-05-01 2023-04-30 08496352 frs-countries:RestWorldOutsideUK 2022-05-01 2023-04-30 08496352 frs-bus:HighestPaidDirector 2022-05-01 2023-04-30 08496352 frs-bus:PrivateLimitedCompanyLtd 2022-05-01 2023-04-30 08496352 frs-bus:CompanyLimitedByGuarantee 2022-05-01 2023-04-30 08496352 frs-bus:LimitedLiabilityPartnershipLLP 2022-05-01 2023-04-30 08496352 frs-bus:LimitedLiabilityPartnershipsSORP 2022-05-01 2023-04-30 08496352 frs-bus:FullAccounts 2022-05-01 2023-04-30 08496352 frs-bus:FilletedAccounts 2022-05-01 2023-04-30 08496352 frs-bus:AbridgedAccounts 2022-05-01 2023-04-30 08496352 frs-bus:FRS102 2022-05-01 2023-04-30 08496352 frs-bus:MediumEntities 2022-05-01 2023-04-30 08496352 frs-bus:SmallEntities 2022-05-01 2023-04-30 08496352 frs-bus:EntityHasNeverTraded 2022-05-01 2023-04-30 08496352 frs-bus:EntityNoLongerTradingButTradedInPast 2022-05-01 2023-04-30 08496352 frs-bus:Audited 2022-05-01 2023-04-30 08496352 frs-bus:AuditExempt-NoAccountantsReport 2022-05-01 2023-04-30 08496352 frs-bus:AuditExemptWithAccountantsReport 2022-05-01 2023-04-30 08496352 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-05-01 2023-04-30 08496352 frs-bus:LargeCompaniesRegimeForAccounts 2022-05-01 2023-04-30 08496352 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-05-01 2023-04-30 08496352 frs-bus:SmallCompaniesRegimeForAccounts 2022-05-01 2023-04-30 08496352 frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-05-01 2023-04-30 08496352 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-05-01 2023-04-30 08496352 frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-05-01 2023-04-30 08496352 frs-bus:OrdinaryShareClass1 2022-05-01 2023-04-30 08496352 frs-bus:OrdinaryShareClass1 2022-04-30 08496352 frs-bus:OrdinaryShareClass1 2023-04-30 08496352 frs-bus:OrdinaryShareClass2 2022-05-01 2023-04-30 08496352 frs-bus:OrdinaryShareClass2 2022-04-30 08496352 frs-bus:OrdinaryShareClass2 2023-04-30 08496352 frs-bus:OrdinaryShareClass3 2022-05-01 2023-04-30 08496352 frs-bus:OrdinaryShareClass3 2022-04-30 08496352 frs-bus:OrdinaryShareClass3 2023-04-30 08496352 frs-bus:OrdinaryShareClass4 2022-05-01 2023-04-30 08496352 frs-bus:OrdinaryShareClass4 2022-04-30 08496352 frs-bus:OrdinaryShareClass4 2023-04-30 08496352 frs-bus:OrdinaryShareClass5 2022-05-01 2023-04-30 08496352 frs-bus:OrdinaryShareClass5 2022-04-30 08496352 frs-bus:OrdinaryShareClass5 2023-04-30 08496352 frs-bus:PreferenceShareClass1 2022-05-01 2023-04-30 08496352 frs-bus:PreferenceShareClass1 2022-04-30 08496352 frs-bus:PreferenceShareClass1 2023-04-30 08496352 frs-bus:PreferenceShareClass2 2022-05-01 2023-04-30 08496352 frs-bus:PreferenceShareClass2 2022-04-30 08496352 frs-bus:PreferenceShareClass2 2023-04-30 08496352 frs-bus:PreferenceShareClass3 2022-05-01 2023-04-30 08496352 frs-bus:PreferenceShareClass3 2022-04-30 08496352 frs-bus:PreferenceShareClass3 2023-04-30 08496352 frs-bus:PreferenceShareClass4 2022-05-01 2023-04-30 08496352 frs-bus:PreferenceShareClass4 2022-04-30 08496352 frs-bus:PreferenceShareClass4 2023-04-30 08496352 frs-bus:PreferenceShareClass5 2022-05-01 2023-04-30 08496352 frs-bus:PreferenceShareClass5 2022-04-30 08496352 frs-bus:PreferenceShareClass5 2023-04-30 08496352 1 2022-05-01 2023-04-30 08496352 1 2023-04-30 08496352 1 2022-05-01 2023-04-30 08496352 frs-core:LeasedAssets 2022-05-01 2023-04-30 08496352 frs-core:OwnedAssets 2022-05-01 2023-04-30 08496352 frs-core:CurrencyRisk 2022-05-01 2023-04-30 08496352 frs-core:MarketRisk 2022-05-01 2023-04-30 08496352 frs-core:InterestRateRisk 2022-05-01 2023-04-30 08496352 frs-core:DeferredTaxation 2022-05-01 2023-04-30 08496352 frs-core:DeferredTaxation 2022-04-30 08496352 frs-core:DeferredTaxation 2023-04-30 08496352 frs-core:OtherProvisionsContingentLiabilities 2022-05-01 2023-04-30 08496352 frs-core:OtherProvisionsContingentLiabilities 2022-04-30 08496352 frs-core:OtherProvisionsContingentLiabilities 2023-04-30 08496352 frs-core:ProvisionsDeferredTax 2023-04-30 08496352 frs-core:OtherDeferredTax 2023-04-30 08496352 frs-core:AcceleratedTaxDepreciationDeferredTax 2023-04-30 08496352 frs-core:TaxLossesCarry-forwardsDeferredTax 2023-04-30 08496352 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-04-30 08496352 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-05-01 2023-04-30 08496352 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-04-30 08496352 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-04-30 08496352 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-05-01 2023-04-30 08496352 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-04-30 08496352 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-04-30 08496352 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-05-01 2023-04-30 08496352 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-04-30 08496352 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-04-30 08496352 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-04-30 08496352 frs-core:RevaluationInvestmentPropertyDeferredTax 2023-04-30 08496352 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-04-30 08496352 frs-core:OtherPost-employmentBenefitsDeferredTax 2023-04-30 08496352 frs-core:Share-basedPaymentsDeferredTax 2023-04-30 08496352 frs-core:TaxCreditsDeferredTax 2023-04-30 08496352 frs-core:CostValuation 2022-04-30 08496352 frs-core:AdditionsToInvestments 2023-04-30 08496352 frs-core:DisposalsRepaymentsInvestments 2023-04-30 08496352 frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-04-30 08496352 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-04-30 08496352 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-04-30 08496352 frs-core:OtherIncreaseDecreaseInInvestments 2023-04-30 08496352 frs-core:CostValuation 2023-04-30 08496352 frs-core:ProvisionsForImpairmentInvestments 2022-04-30 08496352 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-04-30 08496352 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-04-30 08496352 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-04-30 08496352 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-04-30 08496352 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-04-30 08496352 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-04-30 08496352 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-04-30 08496352 frs-core:ProvisionsForImpairmentInvestments 2023-04-30 08496352 frs-core:ListedExchangeTraded 2023-04-30 08496352 frs-core:ListedExchangeTraded 2022-04-30 08496352 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-04-30 08496352 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-04-30 08496352 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-04-30 08496352 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-04-30 08496352 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-04-30 08496352 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-04-30 08496352 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-04-30 08496352 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-04-30 08496352 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-04-30 08496352 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-04-30 08496352 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-04-30 08496352 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-04-30 08496352 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-04-30 08496352 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-04-30 08496352 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-04-30 08496352 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-04-30 08496352 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-04-30 08496352 frs-core:UnlistedNon-exchangeTraded 2023-04-30 08496352 frs-core:UnlistedNon-exchangeTraded 2022-04-30 08496352 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-04-30 08496352 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-04-30 08496352 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-04-30 08496352 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-04-30 08496352 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-04-30 08496352 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-04-30 08496352 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-04-30 08496352 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-04-30 08496352 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-04-30 08496352 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-04-30 08496352 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-04-30 08496352 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-04-30 08496352 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-04-30 08496352 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-04-30 08496352 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-04-30 08496352 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-04-30 08496352 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-04-30 08496352 dpl-frs:CostSales 2022-05-01 2023-04-30 08496352 dpl-frs:CostSales 2022-04-30 08496352 dpl-frs:CostSales 2023-04-30 08496352 dpl-frs:DistributionCosts 2022-05-01 2023-04-30 08496352 dpl-frs:AdministrativeExpenses 2022-05-01 2023-04-30 08496352 frs-bus:Director1 2022-05-01 2023-04-30 08496352 frs-bus:Director1 2022-04-30 08496352 frs-bus:Director1 2023-04-30 08496352 1 2022-05-01 2023-04-30 08496352 frs-core:CurrentFinancialInstruments 1 2023-04-30 08496352 frs-core:Non-currentFinancialInstruments 1 2023-04-30 08496352 2 2022-05-01 2023-04-30 08496352 frs-core:CurrentFinancialInstruments 2 2023-04-30 08496352 frs-core:Non-currentFinancialInstruments 2 2023-04-30 08496352 3 2022-05-01 2023-04-30 08496352 frs-core:CurrentFinancialInstruments 3 2023-04-30 08496352 frs-core:Non-currentFinancialInstruments 3 2023-04-30 08496352 4 2022-05-01 2023-04-30 08496352 frs-core:CurrentFinancialInstruments 4 2023-04-30 08496352 frs-core:Non-currentFinancialInstruments 4 2023-04-30 08496352 5 2022-05-01 2023-04-30 08496352 frs-core:CurrentFinancialInstruments 5 2023-04-30 08496352 frs-core:Non-currentFinancialInstruments 5 2023-04-30 08496352 6 2022-05-01 2023-04-30 08496352 frs-core:CurrentFinancialInstruments 6 2023-04-30 08496352 frs-core:Non-currentFinancialInstruments 6 2023-04-30 08496352 7 2022-05-01 2023-04-30 08496352 frs-core:CurrentFinancialInstruments 7 2023-04-30 08496352 frs-core:Non-currentFinancialInstruments 7 2023-04-30 08496352 8 2022-05-01 2023-04-30 08496352 frs-core:CurrentFinancialInstruments 8 2023-04-30 08496352 frs-core:Non-currentFinancialInstruments 8 2023-04-30 08496352 9 2022-05-01 2023-04-30 08496352 frs-core:CurrentFinancialInstruments 9 2023-04-30 08496352 frs-core:Non-currentFinancialInstruments 9 2023-04-30 08496352 10 2022-05-01 2023-04-30 08496352 frs-core:CurrentFinancialInstruments 10 2023-04-30 08496352 frs-core:Non-currentFinancialInstruments 10 2023-04-30 08496352 11 2022-05-01 2023-04-30 08496352 frs-core:CurrentFinancialInstruments 11 2023-04-30 08496352 frs-core:Non-currentFinancialInstruments 11 2023-04-30 08496352 12 2022-05-01 2023-04-30 08496352 frs-core:CurrentFinancialInstruments 12 2023-04-30 08496352 frs-core:Non-currentFinancialInstruments 12 2023-04-30 08496352 13 2022-05-01 2023-04-30 08496352 frs-core:CurrentFinancialInstruments 13 2023-04-30 08496352 frs-core:Non-currentFinancialInstruments 13 2023-04-30 08496352 14 2022-05-01 2023-04-30 08496352 frs-core:CurrentFinancialInstruments 14 2023-04-30 08496352 frs-core:Non-currentFinancialInstruments 14 2023-04-30 08496352 15 2022-05-01 2023-04-30 08496352 frs-core:CurrentFinancialInstruments 15 2023-04-30 08496352 frs-core:Non-currentFinancialInstruments 15 2023-04-30 08496352 16 2022-05-01 2023-04-30 08496352 frs-core:CurrentFinancialInstruments 16 2023-04-30 08496352 frs-core:Non-currentFinancialInstruments 16 2023-04-30 08496352 17 2022-05-01 2023-04-30 08496352 frs-core:CurrentFinancialInstruments 17 2023-04-30 08496352 frs-core:Non-currentFinancialInstruments 17 2023-04-30 08496352 18 2022-05-01 2023-04-30 08496352 frs-core:CurrentFinancialInstruments 18 2023-04-30 08496352 frs-core:Non-currentFinancialInstruments 18 2023-04-30 08496352 19 2022-05-01 2023-04-30 08496352 frs-core:CurrentFinancialInstruments 19 2023-04-30 08496352 frs-core:Non-currentFinancialInstruments 19 2023-04-30 08496352 20 2022-05-01 2023-04-30 08496352 frs-core:CurrentFinancialInstruments 20 2023-04-30 08496352 frs-core:Non-currentFinancialInstruments 20 2023-04-30 08496352 dpl-frs:Item1 2022-05-01 2023-04-30 08496352 dpl-frs:Item1 2022-04-30 08496352 dpl-frs:Item1 2023-04-30 08496352 dpl-frs:CostSales dpl-frs:Item1 2022-05-01 2023-04-30 08496352 dpl-frs:CostSales dpl-frs:Item1 2022-04-30 08496352 dpl-frs:CostSales dpl-frs:Item1 2023-04-30 08496352 dpl-frs:DistributionCosts dpl-frs:Item1 2022-05-01 2023-04-30 08496352 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-05-01 2023-04-30 08496352 dpl-frs:Item2 2022-05-01 2023-04-30 08496352 dpl-frs:Item2 2022-04-30 08496352 dpl-frs:Item2 2023-04-30 08496352 dpl-frs:CostSales dpl-frs:Item2 2022-05-01 2023-04-30 08496352 dpl-frs:CostSales dpl-frs:Item2 2022-04-30 08496352 dpl-frs:CostSales dpl-frs:Item2 2023-04-30 08496352 dpl-frs:DistributionCosts dpl-frs:Item2 2022-05-01 2023-04-30 08496352 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-05-01 2023-04-30 08496352 dpl-frs:Item3 2022-05-01 2023-04-30 08496352 dpl-frs:Item3 2022-04-30 08496352 dpl-frs:Item3 2023-04-30 08496352 dpl-frs:CostSales dpl-frs:Item3 2022-05-01 2023-04-30 08496352 dpl-frs:CostSales dpl-frs:Item3 2022-04-30 08496352 dpl-frs:CostSales dpl-frs:Item3 2023-04-30 08496352 dpl-frs:DistributionCosts dpl-frs:Item3 2022-05-01 2023-04-30 08496352 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-05-01 2023-04-30 08496352 dpl-frs:Item4 2022-05-01 2023-04-30 08496352 dpl-frs:Item4 2022-04-30 08496352 dpl-frs:Item4 2023-04-30 08496352 dpl-frs:CostSales dpl-frs:Item4 2022-05-01 2023-04-30 08496352 dpl-frs:CostSales dpl-frs:Item4 2022-04-30 08496352 dpl-frs:CostSales dpl-frs:Item4 2023-04-30 08496352 dpl-frs:DistributionCosts dpl-frs:Item4 2022-05-01 2023-04-30 08496352 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-05-01 2023-04-30 08496352 dpl-frs:Item5 2022-05-01 2023-04-30 08496352 dpl-frs:Item5 2022-04-30 08496352 dpl-frs:Item5 2023-04-30 08496352 dpl-frs:CostSales dpl-frs:Item5 2022-05-01 2023-04-30 08496352 dpl-frs:CostSales dpl-frs:Item5 2022-04-30 08496352 dpl-frs:CostSales dpl-frs:Item5 2023-04-30 08496352 dpl-frs:DistributionCosts dpl-frs:Item5 2022-05-01 2023-04-30 08496352 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-05-01 2023-04-30 08496352 dpl-frs:Item6 2022-05-01 2023-04-30 08496352 dpl-frs:Item6 2022-04-30 08496352 dpl-frs:Item6 2023-04-30 08496352 dpl-frs:CostSales dpl-frs:Item6 2022-05-01 2023-04-30 08496352 dpl-frs:CostSales dpl-frs:Item6 2022-04-30 08496352 dpl-frs:CostSales dpl-frs:Item6 2023-04-30 08496352 dpl-frs:DistributionCosts dpl-frs:Item6 2022-05-01 2023-04-30 08496352 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-05-01 2023-04-30 08496352 dpl-frs:Item7 2022-05-01 2023-04-30 08496352 dpl-frs:Item7 2022-04-30 08496352 dpl-frs:Item7 2023-04-30 08496352 dpl-frs:CostSales dpl-frs:Item7 2022-05-01 2023-04-30 08496352 dpl-frs:CostSales dpl-frs:Item7 2022-04-30 08496352 dpl-frs:CostSales dpl-frs:Item7 2023-04-30 08496352 dpl-frs:DistributionCosts dpl-frs:Item7 2022-05-01 2023-04-30 08496352 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-05-01 2023-04-30 08496352 dpl-frs:Item8 2022-05-01 2023-04-30 08496352 dpl-frs:Item8 2022-04-30 08496352 dpl-frs:Item8 2023-04-30 08496352 dpl-frs:CostSales dpl-frs:Item8 2022-05-01 2023-04-30 08496352 dpl-frs:CostSales dpl-frs:Item8 2022-04-30 08496352 dpl-frs:CostSales dpl-frs:Item8 2023-04-30 08496352 dpl-frs:DistributionCosts dpl-frs:Item8 2022-05-01 2023-04-30 08496352 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-05-01 2023-04-30 08496352 dpl-frs:Item9 2022-05-01 2023-04-30 08496352 dpl-frs:Item9 2022-04-30 08496352 dpl-frs:Item9 2023-04-30 08496352 dpl-frs:CostSales dpl-frs:Item9 2022-05-01 2023-04-30 08496352 dpl-frs:CostSales dpl-frs:Item9 2022-04-30 08496352 dpl-frs:CostSales dpl-frs:Item9 2023-04-30 08496352 dpl-frs:DistributionCosts dpl-frs:Item9 2022-05-01 2023-04-30 08496352 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-05-01 2023-04-30 08496352 dpl-frs:Item10 2022-05-01 2023-04-30 08496352 dpl-frs:Item10 2022-04-30 08496352 dpl-frs:Item10 2023-04-30 08496352 dpl-frs:CostSales dpl-frs:Item10 2022-05-01 2023-04-30 08496352 dpl-frs:CostSales dpl-frs:Item10 2022-04-30 08496352 dpl-frs:CostSales dpl-frs:Item10 2023-04-30 08496352 dpl-frs:DistributionCosts dpl-frs:Item10 2022-05-01 2023-04-30 08496352 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-05-01 2023-04-30 08496352 dpl-frs:Item11 2022-05-01 2023-04-30 08496352 dpl-frs:Item11 2022-04-30 08496352 dpl-frs:Item11 2023-04-30 08496352 dpl-frs:CostSales dpl-frs:Item11 2022-05-01 2023-04-30 08496352 dpl-frs:CostSales dpl-frs:Item11 2022-04-30 08496352 dpl-frs:CostSales dpl-frs:Item11 2023-04-30 08496352 dpl-frs:DistributionCosts dpl-frs:Item11 2022-05-01 2023-04-30 08496352 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-05-01 2023-04-30 08496352 dpl-frs:Item12 2022-05-01 2023-04-30 08496352 dpl-frs:Item12 2022-04-30 08496352 dpl-frs:Item12 2023-04-30 08496352 dpl-frs:CostSales dpl-frs:Item12 2022-05-01 2023-04-30 08496352 dpl-frs:CostSales dpl-frs:Item12 2022-04-30 08496352 dpl-frs:CostSales dpl-frs:Item12 2023-04-30 08496352 dpl-frs:DistributionCosts dpl-frs:Item12 2022-05-01 2023-04-30 08496352 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-05-01 2023-04-30 08496352 1 2022-05-01 2023-04-30 08496352 frs-countries:EnglandWales 2022-05-01 2023-04-30 08496352 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-04-30 08496352 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-04-30 08496352 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-04-30 08496352 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-04-30 08496352 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-05-01 2022-04-30 08496352 frs-core:AllSubsidiaries 2021-05-01 2022-04-30 08496352 frs-core:KeyManagementPersonnel 2021-05-01 2022-04-30 08496352 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-05-01 2022-04-30 08496352 frs-core:OtherRelatedParties 2021-05-01 2022-04-30 08496352 2021-04-30 08496352 2022-04-30 08496352 2021-05-01 2022-04-30 08496352 frs-core:CurrentFinancialInstruments 2022-04-30 08496352 frs-core:CurrentFinancialInstruments 2021-05-01 2022-04-30 08496352 frs-core:Non-currentFinancialInstruments 2022-04-30 08496352 frs-core:Non-currentFinancialInstruments 2021-05-01 2022-04-30 08496352 frs-core:CurrentFinancialInstruments 2021-05-01 2022-04-30 08496352 frs-core:CurrentFinancialInstruments 2022-04-30 08496352 frs-core:AfterOneYear 2021-05-01 2022-04-30 08496352 frs-core:BetweenOneFiveYears 2021-05-01 2022-04-30 08496352 frs-core:BetweenOneFiveYears 2022-04-30 08496352 frs-core:ComputerEquipment 2022-04-30 08496352 frs-core:ComputerEquipment 2021-05-01 2022-04-30 08496352 frs-core:ComputerEquipment 2021-04-30 08496352 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-04-30 08496352 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-05-01 2022-04-30 08496352 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-04-30 08496352 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-04-30 08496352 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-05-01 2022-04-30 08496352 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-04-30 08496352 frs-core:FurnitureFittings 2022-04-30 08496352 frs-core:FurnitureFittings 2021-05-01 2022-04-30 08496352 frs-core:FurnitureFittings 2021-04-30 08496352 frs-core:NetGoodwill 2022-04-30 08496352 frs-core:NetGoodwill 2021-05-01 2022-04-30 08496352 frs-core:NetGoodwill 2021-04-30 08496352 frs-core:InvestmentPropertyIncludedWithinPPE 2022-04-30 08496352 frs-core:InvestmentPropertyIncludedWithinPPE 2021-05-01 2022-04-30 08496352 frs-core:InvestmentPropertyIncludedWithinPPE 2021-04-30 08496352 frs-core:LandBuildings 2022-04-30 08496352 frs-core:LandBuildings 2021-05-01 2022-04-30 08496352 frs-core:LandBuildings 2021-04-30 08496352 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-04-30 08496352 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-05-01 2022-04-30 08496352 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-04-30 08496352 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-04-30 08496352 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-05-01 2022-04-30 08496352 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-04-30 08496352 frs-core:MoreThanFiveYears 2021-05-01 2022-04-30 08496352 frs-core:MoreThanFiveYears 2022-04-30 08496352 frs-core:MotorVehicles 2022-04-30 08496352 frs-core:MotorVehicles 2021-05-01 2022-04-30 08496352 frs-core:MotorVehicles 2021-04-30 08496352 frs-core:OtherResidualIntangibleAssets 2022-04-30 08496352 frs-core:OtherResidualIntangibleAssets 2021-05-01 2022-04-30 08496352 frs-core:OtherResidualIntangibleAssets 2021-04-30 08496352 frs-core:PlantMachinery 2022-04-30 08496352 frs-core:PlantMachinery 2021-05-01 2022-04-30 08496352 frs-core:PlantMachinery 2021-04-30 08496352 frs-core:Secured 2022-04-30 08496352 frs-core:Unsecured 2022-04-30 08496352 frs-core:WithinOneYear 2021-05-01 2022-04-30 08496352 frs-core:WithinOneYear 2022-04-30 08496352 frs-core:CapitalRedemptionReserve 2021-05-01 2022-04-30 08496352 frs-core:CapitalRedemptionReserve 2021-04-30 08496352 frs-core:CapitalRedemptionReserve 2022-04-30 08496352 frs-core:OtherReservesSubtotal 2021-05-01 2022-04-30 08496352 frs-core:OtherReservesSubtotal 2021-04-30 08496352 frs-core:OtherReservesSubtotal 2022-04-30 08496352 frs-core:RevaluationReserve 2021-05-01 2022-04-30 08496352 frs-core:RevaluationReserve 2021-04-30 08496352 frs-core:RevaluationReserve 2022-04-30 08496352 frs-core:SharePremium 2021-05-01 2022-04-30 08496352 frs-core:SharePremium 2021-04-30 08496352 frs-core:SharePremium 2022-04-30 08496352 frs-core:ShareCapital 2021-05-01 2022-04-30 08496352 frs-core:ShareCapital 2021-04-30 08496352 frs-core:ShareCapital 2022-04-30 08496352 frs-core:RetainedEarningsAccumulatedLosses 2021-05-01 2022-04-30 08496352 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-04-30 08496352 frs-core:RetainedEarningsAccumulatedLosses 2022-04-30 08496352 frs-core:RetainedEarningsAccumulatedLosses 2021-04-30 08496352 frs-core:RetainedEarningsAccumulatedLosses 2022-04-30 08496352 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-04-30 08496352 frs-countries:UnitedKingdom 2021-05-01 2022-04-30 08496352 frs-countries:Europe 2021-05-01 2022-04-30 08496352 frs-countries:NorthAmerica 2021-05-01 2022-04-30 08496352 frs-countries:SouthAmerica 2021-05-01 2022-04-30 08496352 frs-countries:Asia 2021-05-01 2022-04-30 08496352 frs-countries:RestWorldOutsideUK 2021-05-01 2022-04-30 08496352 frs-bus:HighestPaidDirector 2021-05-01 2022-04-30 08496352 frs-bus:PrivateLimitedCompanyLtd 2021-05-01 2022-04-30 08496352 frs-bus:CompanyLimitedByGuarantee 2021-05-01 2022-04-30 08496352 frs-bus:LimitedLiabilityPartnershipLLP 2021-05-01 2022-04-30 08496352 frs-bus:LimitedLiabilityPartnershipsSORP 2021-05-01 2022-04-30 08496352 frs-bus:FullAccounts 2021-05-01 2022-04-30 08496352 frs-bus:FilletedAccounts 2021-05-01 2022-04-30 08496352 frs-bus:AbridgedAccounts 2021-05-01 2022-04-30 08496352 frs-bus:FRS102 2021-05-01 2022-04-30 08496352 frs-bus:MediumEntities 2021-05-01 2022-04-30 08496352 frs-bus:SmallEntities 2021-05-01 2022-04-30 08496352 frs-bus:EntityHasNeverTraded 2021-05-01 2022-04-30 08496352 frs-bus:EntityNoLongerTradingButTradedInPast 2021-05-01 2022-04-30 08496352 frs-bus:Audited 2021-05-01 2022-04-30 08496352 frs-bus:AuditExempt-NoAccountantsReport 2021-05-01 2022-04-30 08496352 frs-bus:AuditExemptWithAccountantsReport 2021-05-01 2022-04-30 08496352 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-05-01 2022-04-30 08496352 frs-bus:LargeCompaniesRegimeForAccounts 2021-05-01 2022-04-30 08496352 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-05-01 2022-04-30 08496352 frs-bus:SmallCompaniesRegimeForAccounts 2021-05-01 2022-04-30 08496352 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-05-01 2022-04-30 08496352 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-05-01 2022-04-30 08496352 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-05-01 2022-04-30 08496352 frs-bus:OrdinaryShareClass1 2021-05-01 2022-04-30 08496352 frs-bus:OrdinaryShareClass1 2021-04-30 08496352 frs-bus:OrdinaryShareClass1 2022-04-30 08496352 frs-bus:OrdinaryShareClass2 2021-05-01 2022-04-30 08496352 frs-bus:OrdinaryShareClass2 2021-04-30 08496352 frs-bus:OrdinaryShareClass2 2022-04-30 08496352 frs-bus:OrdinaryShareClass3 2021-05-01 2022-04-30 08496352 frs-bus:OrdinaryShareClass3 2021-04-30 08496352 frs-bus:OrdinaryShareClass3 2022-04-30 08496352 frs-bus:OrdinaryShareClass4 2021-05-01 2022-04-30 08496352 frs-bus:OrdinaryShareClass4 2021-04-30 08496352 frs-bus:OrdinaryShareClass4 2022-04-30 08496352 frs-bus:OrdinaryShareClass5 2021-05-01 2022-04-30 08496352 frs-bus:OrdinaryShareClass5 2021-04-30 08496352 frs-bus:OrdinaryShareClass5 2022-04-30 08496352 frs-bus:PreferenceShareClass1 2021-05-01 2022-04-30 08496352 frs-bus:PreferenceShareClass1 2021-04-30 08496352 frs-bus:PreferenceShareClass1 2022-04-30 08496352 frs-bus:PreferenceShareClass2 2021-05-01 2022-04-30 08496352 frs-bus:PreferenceShareClass2 2021-04-30 08496352 frs-bus:PreferenceShareClass2 2022-04-30 08496352 frs-bus:PreferenceShareClass3 2021-05-01 2022-04-30 08496352 frs-bus:PreferenceShareClass3 2021-04-30 08496352 frs-bus:PreferenceShareClass3 2022-04-30 08496352 frs-bus:PreferenceShareClass4 2021-05-01 2022-04-30 08496352 frs-bus:PreferenceShareClass4 2021-04-30 08496352 frs-bus:PreferenceShareClass4 2022-04-30 08496352 frs-bus:PreferenceShareClass5 2021-05-01 2022-04-30 08496352 frs-bus:PreferenceShareClass5 2021-04-30 08496352 frs-bus:PreferenceShareClass5 2022-04-30 08496352 1 2021-05-01 2022-04-30 08496352 1 2022-04-30 08496352 1 2021-05-01 2022-04-30 08496352 frs-core:LeasedAssets 2021-05-01 2022-04-30 08496352 frs-core:OwnedAssets 2021-05-01 2022-04-30 08496352 frs-core:CurrencyRisk 2021-05-01 2022-04-30 08496352 frs-core:MarketRisk 2021-05-01 2022-04-30 08496352 frs-core:InterestRateRisk 2021-05-01 2022-04-30 08496352 frs-core:DeferredTaxation 2021-05-01 2022-04-30 08496352 frs-core:DeferredTaxation 2021-04-30 08496352 frs-core:DeferredTaxation 2022-04-30 08496352 frs-core:OtherProvisionsContingentLiabilities 2021-05-01 2022-04-30 08496352 frs-core:OtherProvisionsContingentLiabilities 2021-04-30 08496352 frs-core:OtherProvisionsContingentLiabilities 2022-04-30 08496352 frs-core:ProvisionsDeferredTax 2022-04-30 08496352 frs-core:OtherDeferredTax 2022-04-30 08496352 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-04-30 08496352 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-04-30 08496352 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-04-30 08496352 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-05-01 2022-04-30 08496352 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-04-30 08496352 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-04-30 08496352 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-05-01 2022-04-30 08496352 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-04-30 08496352 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-04-30 08496352 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-05-01 2022-04-30 08496352 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-04-30 08496352 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-04-30 08496352 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-04-30 08496352 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-04-30 08496352 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-04-30 08496352 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-04-30 08496352 frs-core:Share-basedPaymentsDeferredTax 2022-04-30 08496352 frs-core:TaxCreditsDeferredTax 2022-04-30 08496352 frs-core:CostValuation 2021-04-30 08496352 frs-core:AdditionsToInvestments 2022-04-30 08496352 frs-core:DisposalsRepaymentsInvestments 2022-04-30 08496352 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-04-30 08496352 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-04-30 08496352 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-04-30 08496352 frs-core:OtherIncreaseDecreaseInInvestments 2022-04-30 08496352 frs-core:CostValuation 2022-04-30 08496352 frs-core:ProvisionsForImpairmentInvestments 2021-04-30 08496352 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-04-30 08496352 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-04-30 08496352 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-04-30 08496352 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-04-30 08496352 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-04-30 08496352 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-04-30 08496352 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-04-30 08496352 frs-core:ProvisionsForImpairmentInvestments 2022-04-30 08496352 frs-core:ListedExchangeTraded 2022-04-30 08496352 frs-core:ListedExchangeTraded 2021-04-30 08496352 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-04-30 08496352 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-04-30 08496352 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-04-30 08496352 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-04-30 08496352 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-04-30 08496352 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-04-30 08496352 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-04-30 08496352 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-04-30 08496352 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-04-30 08496352 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-04-30 08496352 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-04-30 08496352 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-04-30 08496352 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-04-30 08496352 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-04-30 08496352 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-04-30 08496352 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-04-30 08496352 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-04-30 08496352 frs-core:UnlistedNon-exchangeTraded 2022-04-30 08496352 frs-core:UnlistedNon-exchangeTraded 2021-04-30 08496352 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-04-30 08496352 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-04-30 08496352 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-04-30 08496352 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-04-30 08496352 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-04-30 08496352 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-04-30 08496352 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-04-30 08496352 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-04-30 08496352 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-04-30 08496352 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-04-30 08496352 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-04-30 08496352 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-04-30 08496352 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-04-30 08496352 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-04-30 08496352 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-04-30 08496352 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-04-30 08496352 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-04-30 08496352 dpl-frs:CostSales 2021-05-01 2022-04-30 08496352 dpl-frs:CostSales 2021-04-30 08496352 dpl-frs:CostSales 2022-04-30 08496352 dpl-frs:DistributionCosts 2021-05-01 2022-04-30 08496352 dpl-frs:AdministrativeExpenses 2021-05-01 2022-04-30 08496352 frs-bus:Director1 2021-05-01 2022-04-30 08496352 frs-bus:Director1 2021-04-30 08496352 frs-bus:Director1 2022-04-30 08496352 1 2021-05-01 2022-04-30 08496352 frs-core:CurrentFinancialInstruments 1 2022-04-30 08496352 frs-core:Non-currentFinancialInstruments 1 2022-04-30 08496352 2 2021-05-01 2022-04-30 08496352 frs-core:CurrentFinancialInstruments 2 2022-04-30 08496352 frs-core:Non-currentFinancialInstruments 2 2022-04-30 08496352 3 2021-05-01 2022-04-30 08496352 frs-core:CurrentFinancialInstruments 3 2022-04-30 08496352 frs-core:Non-currentFinancialInstruments 3 2022-04-30 08496352 4 2021-05-01 2022-04-30 08496352 frs-core:CurrentFinancialInstruments 4 2022-04-30 08496352 frs-core:Non-currentFinancialInstruments 4 2022-04-30 08496352 5 2021-05-01 2022-04-30 08496352 frs-core:CurrentFinancialInstruments 5 2022-04-30 08496352 frs-core:Non-currentFinancialInstruments 5 2022-04-30 08496352 6 2021-05-01 2022-04-30 08496352 frs-core:CurrentFinancialInstruments 6 2022-04-30 08496352 frs-core:Non-currentFinancialInstruments 6 2022-04-30 08496352 7 2021-05-01 2022-04-30 08496352 frs-core:CurrentFinancialInstruments 7 2022-04-30 08496352 frs-core:Non-currentFinancialInstruments 7 2022-04-30 08496352 8 2021-05-01 2022-04-30 08496352 frs-core:CurrentFinancialInstruments 8 2022-04-30 08496352 frs-core:Non-currentFinancialInstruments 8 2022-04-30 08496352 9 2021-05-01 2022-04-30 08496352 frs-core:CurrentFinancialInstruments 9 2022-04-30 08496352 frs-core:Non-currentFinancialInstruments 9 2022-04-30 08496352 10 2021-05-01 2022-04-30 08496352 frs-core:CurrentFinancialInstruments 10 2022-04-30 08496352 frs-core:Non-currentFinancialInstruments 10 2022-04-30 08496352 11 2021-05-01 2022-04-30 08496352 frs-core:CurrentFinancialInstruments 11 2022-04-30 08496352 frs-core:Non-currentFinancialInstruments 11 2022-04-30 08496352 12 2021-05-01 2022-04-30 08496352 frs-core:CurrentFinancialInstruments 12 2022-04-30 08496352 frs-core:Non-currentFinancialInstruments 12 2022-04-30 08496352 13 2021-05-01 2022-04-30 08496352 frs-core:CurrentFinancialInstruments 13 2022-04-30 08496352 frs-core:Non-currentFinancialInstruments 13 2022-04-30 08496352 14 2021-05-01 2022-04-30 08496352 frs-core:CurrentFinancialInstruments 14 2022-04-30 08496352 frs-core:Non-currentFinancialInstruments 14 2022-04-30 08496352 15 2021-05-01 2022-04-30 08496352 frs-core:CurrentFinancialInstruments 15 2022-04-30 08496352 frs-core:Non-currentFinancialInstruments 15 2022-04-30 08496352 16 2021-05-01 2022-04-30 08496352 frs-core:CurrentFinancialInstruments 16 2022-04-30 08496352 frs-core:Non-currentFinancialInstruments 16 2022-04-30 08496352 17 2021-05-01 2022-04-30 08496352 frs-core:CurrentFinancialInstruments 17 2022-04-30 08496352 frs-core:Non-currentFinancialInstruments 17 2022-04-30 08496352 18 2021-05-01 2022-04-30 08496352 frs-core:CurrentFinancialInstruments 18 2022-04-30 08496352 frs-core:Non-currentFinancialInstruments 18 2022-04-30 08496352 19 2021-05-01 2022-04-30 08496352 frs-core:CurrentFinancialInstruments 19 2022-04-30 08496352 frs-core:Non-currentFinancialInstruments 19 2022-04-30 08496352 20 2021-05-01 2022-04-30 08496352 frs-core:CurrentFinancialInstruments 20 2022-04-30 08496352 frs-core:Non-currentFinancialInstruments 20 2022-04-30 08496352 dpl-frs:Item1 2021-05-01 2022-04-30 08496352 dpl-frs:Item1 2021-04-30 08496352 dpl-frs:Item1 2022-04-30 08496352 dpl-frs:CostSales dpl-frs:Item1 2021-05-01 2022-04-30 08496352 dpl-frs:CostSales dpl-frs:Item1 2021-04-30 08496352 dpl-frs:CostSales dpl-frs:Item1 2022-04-30 08496352 dpl-frs:DistributionCosts dpl-frs:Item1 2021-05-01 2022-04-30 08496352 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-05-01 2022-04-30 08496352 dpl-frs:Item2 2021-05-01 2022-04-30 08496352 dpl-frs:Item2 2021-04-30 08496352 dpl-frs:Item2 2022-04-30 08496352 dpl-frs:CostSales dpl-frs:Item2 2021-05-01 2022-04-30 08496352 dpl-frs:CostSales dpl-frs:Item2 2021-04-30 08496352 dpl-frs:CostSales dpl-frs:Item2 2022-04-30 08496352 dpl-frs:DistributionCosts dpl-frs:Item2 2021-05-01 2022-04-30 08496352 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-05-01 2022-04-30 08496352 dpl-frs:Item3 2021-05-01 2022-04-30 08496352 dpl-frs:Item3 2021-04-30 08496352 dpl-frs:Item3 2022-04-30 08496352 dpl-frs:CostSales dpl-frs:Item3 2021-05-01 2022-04-30 08496352 dpl-frs:CostSales dpl-frs:Item3 2021-04-30 08496352 dpl-frs:CostSales dpl-frs:Item3 2022-04-30 08496352 dpl-frs:DistributionCosts dpl-frs:Item3 2021-05-01 2022-04-30 08496352 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-05-01 2022-04-30 08496352 dpl-frs:Item4 2021-05-01 2022-04-30 08496352 dpl-frs:Item4 2021-04-30 08496352 dpl-frs:Item4 2022-04-30 08496352 dpl-frs:CostSales dpl-frs:Item4 2021-05-01 2022-04-30 08496352 dpl-frs:CostSales dpl-frs:Item4 2021-04-30 08496352 dpl-frs:CostSales dpl-frs:Item4 2022-04-30 08496352 dpl-frs:DistributionCosts dpl-frs:Item4 2021-05-01 2022-04-30 08496352 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-05-01 2022-04-30 08496352 dpl-frs:Item5 2021-05-01 2022-04-30 08496352 dpl-frs:Item5 2021-04-30 08496352 dpl-frs:Item5 2022-04-30 08496352 dpl-frs:CostSales dpl-frs:Item5 2021-05-01 2022-04-30 08496352 dpl-frs:CostSales dpl-frs:Item5 2021-04-30 08496352 dpl-frs:CostSales dpl-frs:Item5 2022-04-30 08496352 dpl-frs:DistributionCosts dpl-frs:Item5 2021-05-01 2022-04-30 08496352 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-05-01 2022-04-30 08496352 dpl-frs:Item6 2021-05-01 2022-04-30 08496352 dpl-frs:Item6 2021-04-30 08496352 dpl-frs:Item6 2022-04-30 08496352 dpl-frs:CostSales dpl-frs:Item6 2021-05-01 2022-04-30 08496352 dpl-frs:CostSales dpl-frs:Item6 2021-04-30 08496352 dpl-frs:CostSales dpl-frs:Item6 2022-04-30 08496352 dpl-frs:DistributionCosts dpl-frs:Item6 2021-05-01 2022-04-30 08496352 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-05-01 2022-04-30 08496352 dpl-frs:Item7 2021-05-01 2022-04-30 08496352 dpl-frs:Item7 2021-04-30 08496352 dpl-frs:Item7 2022-04-30 08496352 dpl-frs:CostSales dpl-frs:Item7 2021-05-01 2022-04-30 08496352 dpl-frs:CostSales dpl-frs:Item7 2021-04-30 08496352 dpl-frs:CostSales dpl-frs:Item7 2022-04-30 08496352 dpl-frs:DistributionCosts dpl-frs:Item7 2021-05-01 2022-04-30 08496352 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-05-01 2022-04-30 08496352 dpl-frs:Item8 2021-05-01 2022-04-30 08496352 dpl-frs:Item8 2021-04-30 08496352 dpl-frs:Item8 2022-04-30 08496352 dpl-frs:CostSales dpl-frs:Item8 2021-05-01 2022-04-30 08496352 dpl-frs:CostSales dpl-frs:Item8 2021-04-30 08496352 dpl-frs:CostSales dpl-frs:Item8 2022-04-30 08496352 dpl-frs:DistributionCosts dpl-frs:Item8 2021-05-01 2022-04-30 08496352 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-05-01 2022-04-30 08496352 dpl-frs:Item9 2021-05-01 2022-04-30 08496352 dpl-frs:Item9 2021-04-30 08496352 dpl-frs:Item9 2022-04-30 08496352 dpl-frs:CostSales dpl-frs:Item9 2021-05-01 2022-04-30 08496352 dpl-frs:CostSales dpl-frs:Item9 2021-04-30 08496352 dpl-frs:CostSales dpl-frs:Item9 2022-04-30 08496352 dpl-frs:DistributionCosts dpl-frs:Item9 2021-05-01 2022-04-30 08496352 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-05-01 2022-04-30 08496352 dpl-frs:Item10 2021-05-01 2022-04-30 08496352 dpl-frs:Item10 2021-04-30 08496352 dpl-frs:Item10 2022-04-30 08496352 dpl-frs:CostSales dpl-frs:Item10 2021-05-01 2022-04-30 08496352 dpl-frs:CostSales dpl-frs:Item10 2021-04-30 08496352 dpl-frs:CostSales dpl-frs:Item10 2022-04-30 08496352 dpl-frs:DistributionCosts dpl-frs:Item10 2021-05-01 2022-04-30 08496352 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-05-01 2022-04-30 08496352 dpl-frs:Item11 2021-05-01 2022-04-30 08496352 dpl-frs:Item11 2021-04-30 08496352 dpl-frs:Item11 2022-04-30 08496352 dpl-frs:CostSales dpl-frs:Item11 2021-05-01 2022-04-30 08496352 dpl-frs:CostSales dpl-frs:Item11 2021-04-30 08496352 dpl-frs:CostSales dpl-frs:Item11 2022-04-30 08496352 dpl-frs:DistributionCosts dpl-frs:Item11 2021-05-01 2022-04-30 08496352 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-05-01 2022-04-30 08496352 dpl-frs:Item12 2021-05-01 2022-04-30 08496352 dpl-frs:Item12 2021-04-30 08496352 dpl-frs:Item12 2022-04-30 08496352 dpl-frs:CostSales dpl-frs:Item12 2021-05-01 2022-04-30 08496352 dpl-frs:CostSales dpl-frs:Item12 2021-04-30 08496352 dpl-frs:CostSales dpl-frs:Item12 2022-04-30 08496352 dpl-frs:DistributionCosts dpl-frs:Item12 2021-05-01 2022-04-30 08496352 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-05-01 2022-04-30 08496352 1 2021-05-01 2022-04-30 08496352 frs-countries:EnglandWales 2021-05-01 2022-04-30
Registered number: 08496352
Green Feller Tree Specialist Limited
Unaudited Financial Statements
For The Year Ended 30 April 2023
Starfish Accounting Ltd
ICAEW
The Bowler Barn
Bartletts Court
Littlewick Green
Berkshire
SL6 3RX
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08496352
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 20,352 15,963
20,352 15,963
CURRENT ASSETS
Debtors 5 4,513 4,124
Cash at bank and in hand 46,160 48,870
50,673 52,994
Creditors: Amounts Falling Due Within One Year 6 (27,179 ) (27,659 )
NET CURRENT ASSETS (LIABILITIES) 23,494 25,335
TOTAL ASSETS LESS CURRENT LIABILITIES 43,846 41,298
Creditors: Amounts Falling Due After More Than One Year 7 (9,584 ) (13,364 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (3,867 ) (3,033 )
NET ASSETS 30,395 24,901
CAPITAL AND RESERVES
Called up share capital 8 50 50
Profit and Loss Account 30,345 24,851
SHAREHOLDERS' FUNDS 30,395 24,901
Page 1
Page 2
For the year ending 30 April 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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
Matthew Wiltshire
Director
07/11/2023
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
Green Feller Tree Specialist Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08496352 . The registered office is Fourways, 4 Station Road, Chinnor, Oxon, OX39 4QB.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
2.3. 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:
Plant & Machinery 25% reducing balance
Motor Vehicles 25% reducing balance
Computer Equipment 25% reducing balance
2.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.5. Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
2.6. Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts. 
2.7. Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method. 
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
1 1
Page 3
Page 4
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 May 2022 20,835 44,240 938 66,013
Additions 8,345 - 708 9,053
As at 30 April 2023 29,180 44,240 1,646 75,066
Depreciation
As at 1 May 2022 15,848 33,741 461 50,050
Provided during the period 1,844 2,625 195 4,664
As at 30 April 2023 17,692 36,366 656 54,714
Net Book Value
As at 30 April 2023 11,488 7,874 990 20,352
As at 1 May 2022 4,987 10,499 477 15,963
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 1,284 1,848
Prepayments and accrued income 3,229 2,276
4,513 4,124
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 1,604 200
Bank loans and overdrafts 15,206 4,206
Other taxes and social security 9,649 11,627
Other creditors 3 11,626
Accruals and deferred income 240 -
Director's loan account 477 -
27,179 27,659
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 9,584 13,364
9,584 13,364
Loans
In 2021 the company borrowed £19,750 under the Bounce Back Loan Scheme. The government guarantees 100% of the loan. The government made a business interruption payment to cover the first 12 months' interest, which was reflected as both grant income and interest expense within the accounts. After the initial 12 months, the interest was capped at 2.5% per year. 
Page 4
Page 5
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 50 50
9. Related Party Transactions
During the year remuneration of £12,122 (2022: £9,590) and dividends of £31,000 (2022: £26,000) were paid to the director. 
10. Ultimate Controlling Party
The company's ultimate controlling party is Matthew Wiltshire by virtue of his ownership of 100% of the issued share capital in the company.
Page 5