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 OC394566 Boultbee LDN Capital Limited Fearnoch Properties Limited Burman Property Capital Limited iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure OC394566 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-03-31 OC394566 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-03-31 OC394566 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-03-31 OC394566 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-03-31 OC394566 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-04-01 2023-03-31 OC394566 frs-core:AllSubsidiaries 2022-04-01 2023-03-31 OC394566 frs-core:KeyManagementPersonnel 2022-04-01 2023-03-31 OC394566 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-04-01 2023-03-31 OC394566 frs-core:OtherRelatedParties 2022-04-01 2023-03-31 OC394566 2022-03-31 OC394566 2023-03-31 OC394566 2022-04-01 2023-03-31 OC394566 frs-core:CurrentFinancialInstruments 2023-03-31 OC394566 frs-core:CurrentFinancialInstruments 2022-04-01 2023-03-31 OC394566 frs-core:Non-currentFinancialInstruments 2023-03-31 OC394566 frs-core:Non-currentFinancialInstruments 2022-04-01 2023-03-31 OC394566 frs-core:CurrentFinancialInstruments 2022-04-01 2023-03-31 OC394566 frs-core:CurrentFinancialInstruments 2023-03-31 OC394566 frs-core:AfterOneYear 2022-04-01 2023-03-31 OC394566 frs-core:BetweenOneFiveYears 2022-04-01 2023-03-31 OC394566 frs-core:BetweenOneFiveYears 2023-03-31 OC394566 frs-core:ComputerEquipment 2023-03-31 OC394566 frs-core:ComputerEquipment 2022-04-01 2023-03-31 OC394566 frs-core:ComputerEquipment 2022-03-31 OC394566 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-03-31 OC394566 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-04-01 2023-03-31 OC394566 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-03-31 OC394566 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-03-31 OC394566 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-04-01 2023-03-31 OC394566 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-03-31 OC394566 frs-core:FurnitureFittings 2023-03-31 OC394566 frs-core:FurnitureFittings 2022-04-01 2023-03-31 OC394566 frs-core:FurnitureFittings 2022-03-31 OC394566 frs-core:NetGoodwill 2023-03-31 OC394566 frs-core:NetGoodwill 2022-04-01 2023-03-31 OC394566 frs-core:NetGoodwill 2022-03-31 OC394566 frs-core:InvestmentPropertyIncludedWithinPPE 2023-03-31 OC394566 frs-core:InvestmentPropertyIncludedWithinPPE 2022-04-01 2023-03-31 OC394566 frs-core:InvestmentPropertyIncludedWithinPPE 2022-03-31 OC394566 frs-core:LandBuildings 2023-03-31 OC394566 frs-core:LandBuildings 2022-04-01 2023-03-31 OC394566 frs-core:LandBuildings 2022-03-31 OC394566 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-03-31 OC394566 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-04-01 2023-03-31 OC394566 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-03-31 OC394566 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-03-31 OC394566 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-04-01 2023-03-31 OC394566 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-03-31 OC394566 frs-core:MoreThanFiveYears 2022-04-01 2023-03-31 OC394566 frs-core:MoreThanFiveYears 2023-03-31 OC394566 frs-core:MotorVehicles 2023-03-31 OC394566 frs-core:MotorVehicles 2022-04-01 2023-03-31 OC394566 frs-core:MotorVehicles 2022-03-31 OC394566 frs-core:OtherResidualIntangibleAssets 2023-03-31 OC394566 frs-core:OtherResidualIntangibleAssets 2022-04-01 2023-03-31 OC394566 frs-core:OtherResidualIntangibleAssets 2022-03-31 OC394566 frs-core:PlantMachinery 2023-03-31 OC394566 frs-core:PlantMachinery 2022-04-01 2023-03-31 OC394566 frs-core:PlantMachinery 2022-03-31 OC394566 frs-core:Secured 2023-03-31 OC394566 frs-core:Unsecured 2023-03-31 OC394566 frs-core:WithinOneYear 2022-04-01 2023-03-31 OC394566 frs-core:WithinOneYear 2023-03-31 OC394566 frs-core:CapitalRedemptionReserve 2022-04-01 2023-03-31 OC394566 frs-core:CapitalRedemptionReserve 2022-03-31 OC394566 frs-core:CapitalRedemptionReserve 2023-03-31 OC394566 frs-core:OtherReservesSubtotal 2022-04-01 2023-03-31 OC394566 frs-core:OtherReservesSubtotal 2022-03-31 OC394566 frs-core:OtherReservesSubtotal 2023-03-31 OC394566 frs-core:RevaluationReserve 2022-04-01 2023-03-31 OC394566 frs-core:RevaluationReserve 2022-03-31 OC394566 frs-core:RevaluationReserve 2023-03-31 OC394566 frs-core:SharePremium 2022-04-01 2023-03-31 OC394566 frs-core:SharePremium 2022-03-31 OC394566 frs-core:SharePremium 2023-03-31 OC394566 frs-core:ShareCapital 2022-04-01 2023-03-31 OC394566 frs-core:ShareCapital 2022-03-31 OC394566 frs-core:ShareCapital 2023-03-31 OC394566 frs-core:RetainedEarningsAccumulatedLosses 2022-04-01 2023-03-31 OC394566 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-03-31 OC394566 frs-core:RetainedEarningsAccumulatedLosses 2023-03-31 OC394566 frs-core:RetainedEarningsAccumulatedLosses 2022-03-31 OC394566 frs-core:RetainedEarningsAccumulatedLosses 2023-03-31 OC394566 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-03-31 OC394566 frs-countries:UnitedKingdom 2022-04-01 2023-03-31 OC394566 frs-countries:Europe 2022-04-01 2023-03-31 OC394566 frs-countries:NorthAmerica 2022-04-01 2023-03-31 OC394566 frs-countries:SouthAmerica 2022-04-01 2023-03-31 OC394566 frs-countries:Asia 2022-04-01 2023-03-31 OC394566 frs-countries:RestWorldOutsideUK 2022-04-01 2023-03-31 OC394566 frs-bus:HighestPaidDirector 2022-04-01 2023-03-31 OC394566 frs-bus:PrivateLimitedCompanyLtd 2022-04-01 2023-03-31 OC394566 frs-bus:CompanyLimitedByGuarantee 2022-04-01 2023-03-31 OC394566 frs-bus:LimitedLiabilityPartnershipLLP 2022-04-01 2023-03-31 OC394566 frs-bus:LimitedLiabilityPartnershipsSORP 2022-04-01 2023-03-31 OC394566 frs-bus:FullAccounts 2022-04-01 2023-03-31 OC394566 frs-bus:FilletedAccounts 2022-04-01 2023-03-31 OC394566 frs-bus:AbridgedAccounts 2022-04-01 2023-03-31 OC394566 frs-bus:FRS102 2022-04-01 2023-03-31 OC394566 frs-bus:MediumEntities 2022-04-01 2023-03-31 OC394566 frs-bus:SmallEntities 2022-04-01 2023-03-31 OC394566 frs-bus:EntityHasNeverTraded 2022-04-01 2023-03-31 OC394566 frs-bus:EntityNoLongerTradingButTradedInPast 2022-04-01 2023-03-31 OC394566 frs-bus:Audited 2022-04-01 2023-03-31 OC394566 frs-bus:AuditExempt-NoAccountantsReport 2022-04-01 2023-03-31 OC394566 frs-bus:AuditExemptWithAccountantsReport 2022-04-01 2023-03-31 OC394566 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-04-01 2023-03-31 OC394566 frs-bus:LargeCompaniesRegimeForAccounts 2022-04-01 2023-03-31 OC394566 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-04-01 2023-03-31 OC394566 frs-bus:SmallCompaniesRegimeForAccounts 2022-04-01 2023-03-31 OC394566 frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-04-01 2023-03-31 OC394566 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-04-01 2023-03-31 OC394566 frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-04-01 2023-03-31 OC394566 frs-bus:OrdinaryShareClass1 2022-04-01 2023-03-31 OC394566 frs-bus:OrdinaryShareClass1 2022-03-31 OC394566 frs-bus:OrdinaryShareClass1 2023-03-31 OC394566 frs-bus:OrdinaryShareClass2 2022-04-01 2023-03-31 OC394566 frs-bus:OrdinaryShareClass2 2022-03-31 OC394566 frs-bus:OrdinaryShareClass2 2023-03-31 OC394566 frs-bus:OrdinaryShareClass3 2022-04-01 2023-03-31 OC394566 frs-bus:OrdinaryShareClass3 2022-03-31 OC394566 frs-bus:OrdinaryShareClass3 2023-03-31 OC394566 frs-bus:OrdinaryShareClass4 2022-04-01 2023-03-31 OC394566 frs-bus:OrdinaryShareClass4 2022-03-31 OC394566 frs-bus:OrdinaryShareClass4 2023-03-31 OC394566 frs-bus:OrdinaryShareClass5 2022-04-01 2023-03-31 OC394566 frs-bus:OrdinaryShareClass5 2022-03-31 OC394566 frs-bus:OrdinaryShareClass5 2023-03-31 OC394566 frs-bus:PreferenceShareClass1 2022-04-01 2023-03-31 OC394566 frs-bus:PreferenceShareClass1 2022-03-31 OC394566 frs-bus:PreferenceShareClass1 2023-03-31 OC394566 frs-bus:PreferenceShareClass2 2022-04-01 2023-03-31 OC394566 frs-bus:PreferenceShareClass2 2022-03-31 OC394566 frs-bus:PreferenceShareClass2 2023-03-31 OC394566 frs-bus:PreferenceShareClass3 2022-04-01 2023-03-31 OC394566 frs-bus:PreferenceShareClass3 2022-03-31 OC394566 frs-bus:PreferenceShareClass3 2023-03-31 OC394566 frs-bus:PreferenceShareClass4 2022-04-01 2023-03-31 OC394566 frs-bus:PreferenceShareClass4 2022-03-31 OC394566 frs-bus:PreferenceShareClass4 2023-03-31 OC394566 frs-bus:PreferenceShareClass5 2022-04-01 2023-03-31 OC394566 frs-bus:PreferenceShareClass5 2022-03-31 OC394566 frs-bus:PreferenceShareClass5 2023-03-31 OC394566 1 2022-04-01 2023-03-31 OC394566 1 2023-03-31 OC394566 1 2022-04-01 2023-03-31 OC394566 frs-core:LeasedAssets 2022-04-01 2023-03-31 OC394566 frs-core:OwnedAssets 2022-04-01 2023-03-31 OC394566 frs-core:CurrencyRisk 2022-04-01 2023-03-31 OC394566 frs-core:MarketRisk 2022-04-01 2023-03-31 OC394566 frs-core:InterestRateRisk 2022-04-01 2023-03-31 OC394566 frs-core:DeferredTaxation 2022-04-01 2023-03-31 OC394566 frs-core:DeferredTaxation 2022-03-31 OC394566 frs-core:DeferredTaxation 2023-03-31 OC394566 frs-core:OtherProvisionsContingentLiabilities 2022-04-01 2023-03-31 OC394566 frs-core:OtherProvisionsContingentLiabilities 2022-03-31 OC394566 frs-core:OtherProvisionsContingentLiabilities 2023-03-31 OC394566 frs-core:ProvisionsDeferredTax 2023-03-31 OC394566 frs-core:OtherDeferredTax 2023-03-31 OC394566 frs-core:AcceleratedTaxDepreciationDeferredTax 2023-03-31 OC394566 frs-core:TaxLossesCarry-forwardsDeferredTax 2023-03-31 OC394566 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-03-31 OC394566 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-04-01 2023-03-31 OC394566 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-03-31 OC394566 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-03-31 OC394566 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-04-01 2023-03-31 OC394566 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-03-31 OC394566 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-03-31 OC394566 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-04-01 2023-03-31 OC394566 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-03-31 OC394566 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-03-31 OC394566 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-03-31 OC394566 frs-core:RevaluationInvestmentPropertyDeferredTax 2023-03-31 OC394566 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-03-31 OC394566 frs-core:OtherPost-employmentBenefitsDeferredTax 2023-03-31 OC394566 frs-core:Share-basedPaymentsDeferredTax 2023-03-31 OC394566 frs-core:TaxCreditsDeferredTax 2023-03-31 OC394566 frs-core:CostValuation 2022-03-31 OC394566 frs-core:AdditionsToInvestments 2023-03-31 OC394566 frs-core:DisposalsRepaymentsInvestments 2023-03-31 OC394566 frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-03-31 OC394566 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-03-31 OC394566 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-03-31 OC394566 frs-core:OtherIncreaseDecreaseInInvestments 2023-03-31 OC394566 frs-core:CostValuation 2023-03-31 OC394566 frs-core:ProvisionsForImpairmentInvestments 2022-03-31 OC394566 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-03-31 OC394566 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-03-31 OC394566 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-03-31 OC394566 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-03-31 OC394566 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-03-31 OC394566 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-03-31 OC394566 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-03-31 OC394566 frs-core:ProvisionsForImpairmentInvestments 2023-03-31 OC394566 frs-core:ListedExchangeTraded 2023-03-31 OC394566 frs-core:ListedExchangeTraded 2022-03-31 OC394566 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-03-31 OC394566 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-03-31 OC394566 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-03-31 OC394566 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-03-31 OC394566 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-03-31 OC394566 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-03-31 OC394566 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-03-31 OC394566 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-03-31 OC394566 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 OC394566 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 OC394566 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 OC394566 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 OC394566 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 OC394566 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-03-31 OC394566 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 OC394566 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 OC394566 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 OC394566 frs-core:UnlistedNon-exchangeTraded 2023-03-31 OC394566 frs-core:UnlistedNon-exchangeTraded 2022-03-31 OC394566 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-03-31 OC394566 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 OC394566 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 OC394566 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 OC394566 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 OC394566 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 OC394566 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 OC394566 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-03-31 OC394566 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 OC394566 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 OC394566 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 OC394566 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 OC394566 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 OC394566 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-03-31 OC394566 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 OC394566 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 OC394566 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 OC394566 dpl-frs:CostSales 2022-04-01 2023-03-31 OC394566 dpl-frs:CostSales 2022-03-31 OC394566 dpl-frs:CostSales 2023-03-31 OC394566 dpl-frs:DistributionCosts 2022-04-01 2023-03-31 OC394566 dpl-frs:AdministrativeExpenses 2022-04-01 2023-03-31 OC394566 1 2022-04-01 2023-03-31 OC394566 frs-core:CurrentFinancialInstruments 1 2023-03-31 OC394566 frs-core:Non-currentFinancialInstruments 1 2023-03-31 OC394566 2 2022-04-01 2023-03-31 OC394566 frs-core:CurrentFinancialInstruments 2 2023-03-31 OC394566 frs-core:Non-currentFinancialInstruments 2 2023-03-31 OC394566 3 2022-04-01 2023-03-31 OC394566 frs-core:CurrentFinancialInstruments 3 2023-03-31 OC394566 frs-core:Non-currentFinancialInstruments 3 2023-03-31 OC394566 4 2022-04-01 2023-03-31 OC394566 frs-core:CurrentFinancialInstruments 4 2023-03-31 OC394566 frs-core:Non-currentFinancialInstruments 4 2023-03-31 OC394566 5 2022-04-01 2023-03-31 OC394566 frs-core:CurrentFinancialInstruments 5 2023-03-31 OC394566 frs-core:Non-currentFinancialInstruments 5 2023-03-31 OC394566 6 2022-04-01 2023-03-31 OC394566 frs-core:CurrentFinancialInstruments 6 2023-03-31 OC394566 frs-core:Non-currentFinancialInstruments 6 2023-03-31 OC394566 7 2022-04-01 2023-03-31 OC394566 frs-core:CurrentFinancialInstruments 7 2023-03-31 OC394566 frs-core:Non-currentFinancialInstruments 7 2023-03-31 OC394566 8 2022-04-01 2023-03-31 OC394566 frs-core:CurrentFinancialInstruments 8 2023-03-31 OC394566 frs-core:Non-currentFinancialInstruments 8 2023-03-31 OC394566 9 2022-04-01 2023-03-31 OC394566 frs-core:CurrentFinancialInstruments 9 2023-03-31 OC394566 frs-core:Non-currentFinancialInstruments 9 2023-03-31 OC394566 10 2022-04-01 2023-03-31 OC394566 frs-core:CurrentFinancialInstruments 10 2023-03-31 OC394566 frs-core:Non-currentFinancialInstruments 10 2023-03-31 OC394566 11 2022-04-01 2023-03-31 OC394566 frs-core:CurrentFinancialInstruments 11 2023-03-31 OC394566 frs-core:Non-currentFinancialInstruments 11 2023-03-31 OC394566 12 2022-04-01 2023-03-31 OC394566 frs-core:CurrentFinancialInstruments 12 2023-03-31 OC394566 frs-core:Non-currentFinancialInstruments 12 2023-03-31 OC394566 13 2022-04-01 2023-03-31 OC394566 frs-core:CurrentFinancialInstruments 13 2023-03-31 OC394566 frs-core:Non-currentFinancialInstruments 13 2023-03-31 OC394566 14 2022-04-01 2023-03-31 OC394566 frs-core:CurrentFinancialInstruments 14 2023-03-31 OC394566 frs-core:Non-currentFinancialInstruments 14 2023-03-31 OC394566 15 2022-04-01 2023-03-31 OC394566 frs-core:CurrentFinancialInstruments 15 2023-03-31 OC394566 frs-core:Non-currentFinancialInstruments 15 2023-03-31 OC394566 16 2022-04-01 2023-03-31 OC394566 frs-core:CurrentFinancialInstruments 16 2023-03-31 OC394566 frs-core:Non-currentFinancialInstruments 16 2023-03-31 OC394566 17 2022-04-01 2023-03-31 OC394566 frs-core:CurrentFinancialInstruments 17 2023-03-31 OC394566 frs-core:Non-currentFinancialInstruments 17 2023-03-31 OC394566 18 2022-04-01 2023-03-31 OC394566 frs-core:CurrentFinancialInstruments 18 2023-03-31 OC394566 frs-core:Non-currentFinancialInstruments 18 2023-03-31 OC394566 19 2022-04-01 2023-03-31 OC394566 frs-core:CurrentFinancialInstruments 19 2023-03-31 OC394566 frs-core:Non-currentFinancialInstruments 19 2023-03-31 OC394566 20 2022-04-01 2023-03-31 OC394566 frs-core:CurrentFinancialInstruments 20 2023-03-31 OC394566 frs-core:Non-currentFinancialInstruments 20 2023-03-31 OC394566 dpl-frs:Item1 2022-04-01 2023-03-31 OC394566 dpl-frs:Item1 2022-03-31 OC394566 dpl-frs:Item1 2023-03-31 OC394566 dpl-frs:CostSales dpl-frs:Item1 2022-04-01 2023-03-31 OC394566 dpl-frs:CostSales dpl-frs:Item1 2022-03-31 OC394566 dpl-frs:CostSales dpl-frs:Item1 2023-03-31 OC394566 dpl-frs:DistributionCosts dpl-frs:Item1 2022-04-01 2023-03-31 OC394566 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-04-01 2023-03-31 OC394566 dpl-frs:Item2 2022-04-01 2023-03-31 OC394566 dpl-frs:Item2 2022-03-31 OC394566 dpl-frs:Item2 2023-03-31 OC394566 dpl-frs:CostSales dpl-frs:Item2 2022-04-01 2023-03-31 OC394566 dpl-frs:CostSales dpl-frs:Item2 2022-03-31 OC394566 dpl-frs:CostSales dpl-frs:Item2 2023-03-31 OC394566 dpl-frs:DistributionCosts dpl-frs:Item2 2022-04-01 2023-03-31 OC394566 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-04-01 2023-03-31 OC394566 dpl-frs:Item3 2022-04-01 2023-03-31 OC394566 dpl-frs:Item3 2022-03-31 OC394566 dpl-frs:Item3 2023-03-31 OC394566 dpl-frs:CostSales dpl-frs:Item3 2022-04-01 2023-03-31 OC394566 dpl-frs:CostSales dpl-frs:Item3 2022-03-31 OC394566 dpl-frs:CostSales dpl-frs:Item3 2023-03-31 OC394566 dpl-frs:DistributionCosts dpl-frs:Item3 2022-04-01 2023-03-31 OC394566 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-04-01 2023-03-31 OC394566 dpl-frs:Item4 2022-04-01 2023-03-31 OC394566 dpl-frs:Item4 2022-03-31 OC394566 dpl-frs:Item4 2023-03-31 OC394566 dpl-frs:CostSales dpl-frs:Item4 2022-04-01 2023-03-31 OC394566 dpl-frs:CostSales dpl-frs:Item4 2022-03-31 OC394566 dpl-frs:CostSales dpl-frs:Item4 2023-03-31 OC394566 dpl-frs:DistributionCosts dpl-frs:Item4 2022-04-01 2023-03-31 OC394566 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-04-01 2023-03-31 OC394566 dpl-frs:Item5 2022-04-01 2023-03-31 OC394566 dpl-frs:Item5 2022-03-31 OC394566 dpl-frs:Item5 2023-03-31 OC394566 dpl-frs:CostSales dpl-frs:Item5 2022-04-01 2023-03-31 OC394566 dpl-frs:CostSales dpl-frs:Item5 2022-03-31 OC394566 dpl-frs:CostSales dpl-frs:Item5 2023-03-31 OC394566 dpl-frs:DistributionCosts dpl-frs:Item5 2022-04-01 2023-03-31 OC394566 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-04-01 2023-03-31 OC394566 dpl-frs:Item6 2022-04-01 2023-03-31 OC394566 dpl-frs:Item6 2022-03-31 OC394566 dpl-frs:Item6 2023-03-31 OC394566 dpl-frs:CostSales dpl-frs:Item6 2022-04-01 2023-03-31 OC394566 dpl-frs:CostSales dpl-frs:Item6 2022-03-31 OC394566 dpl-frs:CostSales dpl-frs:Item6 2023-03-31 OC394566 dpl-frs:DistributionCosts dpl-frs:Item6 2022-04-01 2023-03-31 OC394566 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-04-01 2023-03-31 OC394566 dpl-frs:Item7 2022-04-01 2023-03-31 OC394566 dpl-frs:Item7 2022-03-31 OC394566 dpl-frs:Item7 2023-03-31 OC394566 dpl-frs:CostSales dpl-frs:Item7 2022-04-01 2023-03-31 OC394566 dpl-frs:CostSales dpl-frs:Item7 2022-03-31 OC394566 dpl-frs:CostSales dpl-frs:Item7 2023-03-31 OC394566 dpl-frs:DistributionCosts dpl-frs:Item7 2022-04-01 2023-03-31 OC394566 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-04-01 2023-03-31 OC394566 dpl-frs:Item8 2022-04-01 2023-03-31 OC394566 dpl-frs:Item8 2022-03-31 OC394566 dpl-frs:Item8 2023-03-31 OC394566 dpl-frs:CostSales dpl-frs:Item8 2022-04-01 2023-03-31 OC394566 dpl-frs:CostSales dpl-frs:Item8 2022-03-31 OC394566 dpl-frs:CostSales dpl-frs:Item8 2023-03-31 OC394566 dpl-frs:DistributionCosts dpl-frs:Item8 2022-04-01 2023-03-31 OC394566 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-04-01 2023-03-31 OC394566 dpl-frs:Item9 2022-04-01 2023-03-31 OC394566 dpl-frs:Item9 2022-03-31 OC394566 dpl-frs:Item9 2023-03-31 OC394566 dpl-frs:CostSales dpl-frs:Item9 2022-04-01 2023-03-31 OC394566 dpl-frs:CostSales dpl-frs:Item9 2022-03-31 OC394566 dpl-frs:CostSales dpl-frs:Item9 2023-03-31 OC394566 dpl-frs:DistributionCosts dpl-frs:Item9 2022-04-01 2023-03-31 OC394566 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-04-01 2023-03-31 OC394566 dpl-frs:Item10 2022-04-01 2023-03-31 OC394566 dpl-frs:Item10 2022-03-31 OC394566 dpl-frs:Item10 2023-03-31 OC394566 dpl-frs:CostSales dpl-frs:Item10 2022-04-01 2023-03-31 OC394566 dpl-frs:CostSales dpl-frs:Item10 2022-03-31 OC394566 dpl-frs:CostSales dpl-frs:Item10 2023-03-31 OC394566 dpl-frs:DistributionCosts dpl-frs:Item10 2022-04-01 2023-03-31 OC394566 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-04-01 2023-03-31 OC394566 dpl-frs:Item11 2022-04-01 2023-03-31 OC394566 dpl-frs:Item11 2022-03-31 OC394566 dpl-frs:Item11 2023-03-31 OC394566 dpl-frs:CostSales dpl-frs:Item11 2022-04-01 2023-03-31 OC394566 dpl-frs:CostSales dpl-frs:Item11 2022-03-31 OC394566 dpl-frs:CostSales dpl-frs:Item11 2023-03-31 OC394566 dpl-frs:DistributionCosts dpl-frs:Item11 2022-04-01 2023-03-31 OC394566 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-04-01 2023-03-31 OC394566 dpl-frs:Item12 2022-04-01 2023-03-31 OC394566 dpl-frs:Item12 2022-03-31 OC394566 dpl-frs:Item12 2023-03-31 OC394566 dpl-frs:CostSales dpl-frs:Item12 2022-04-01 2023-03-31 OC394566 dpl-frs:CostSales dpl-frs:Item12 2022-03-31 OC394566 dpl-frs:CostSales dpl-frs:Item12 2023-03-31 OC394566 dpl-frs:DistributionCosts dpl-frs:Item12 2022-04-01 2023-03-31 OC394566 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-04-01 2023-03-31 OC394566 1 2022-04-01 2023-03-31 OC394566 frs-countries:EnglandWales 2022-04-01 2023-03-31 OC394566 frs-bus:PartnerLLP1 2022-04-01 2023-03-31 OC394566 frs-bus:PartnerLLP1 2023-03-31 OC394566 frs-bus:PartnerLLP1 2023-03-31 OC394566 frs-bus:PartnerLLP3 2022-04-01 2023-03-31 OC394566 frs-bus:PartnerLLP3 2023-03-31 OC394566 frs-bus:PartnerLLP3 2023-03-31 OC394566 frs-bus:PartnerLLP2 2022-04-01 2023-03-31 OC394566 frs-bus:PartnerLLP2 2023-03-31 OC394566 frs-bus:PartnerLLP2 2023-03-31 OC394566 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-03-31 OC394566 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-03-31 OC394566 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-03-31 OC394566 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-03-31 OC394566 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-04-01 2022-03-31 OC394566 frs-core:AllSubsidiaries 2021-04-01 2022-03-31 OC394566 frs-core:KeyManagementPersonnel 2021-04-01 2022-03-31 OC394566 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-04-01 2022-03-31 OC394566 frs-core:OtherRelatedParties 2021-04-01 2022-03-31 OC394566 2021-03-31 OC394566 2022-03-31 OC394566 2021-04-01 2022-03-31 OC394566 frs-core:CurrentFinancialInstruments 2022-03-31 OC394566 frs-core:CurrentFinancialInstruments 2021-04-01 2022-03-31 OC394566 frs-core:Non-currentFinancialInstruments 2022-03-31 OC394566 frs-core:Non-currentFinancialInstruments 2021-04-01 2022-03-31 OC394566 frs-core:CurrentFinancialInstruments 2021-04-01 2022-03-31 OC394566 frs-core:CurrentFinancialInstruments 2022-03-31 OC394566 frs-core:AfterOneYear 2021-04-01 2022-03-31 OC394566 frs-core:BetweenOneFiveYears 2021-04-01 2022-03-31 OC394566 frs-core:BetweenOneFiveYears 2022-03-31 OC394566 frs-core:ComputerEquipment 2022-03-31 OC394566 frs-core:ComputerEquipment 2021-04-01 2022-03-31 OC394566 frs-core:ComputerEquipment 2021-03-31 OC394566 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-03-31 OC394566 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-04-01 2022-03-31 OC394566 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-03-31 OC394566 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-03-31 OC394566 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-04-01 2022-03-31 OC394566 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-03-31 OC394566 frs-core:FurnitureFittings 2022-03-31 OC394566 frs-core:FurnitureFittings 2021-04-01 2022-03-31 OC394566 frs-core:FurnitureFittings 2021-03-31 OC394566 frs-core:NetGoodwill 2022-03-31 OC394566 frs-core:NetGoodwill 2021-04-01 2022-03-31 OC394566 frs-core:NetGoodwill 2021-03-31 OC394566 frs-core:InvestmentPropertyIncludedWithinPPE 2022-03-31 OC394566 frs-core:InvestmentPropertyIncludedWithinPPE 2021-04-01 2022-03-31 OC394566 frs-core:InvestmentPropertyIncludedWithinPPE 2021-03-31 OC394566 frs-core:LandBuildings 2022-03-31 OC394566 frs-core:LandBuildings 2021-04-01 2022-03-31 OC394566 frs-core:LandBuildings 2021-03-31 OC394566 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-03-31 OC394566 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-04-01 2022-03-31 OC394566 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-03-31 OC394566 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-03-31 OC394566 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-04-01 2022-03-31 OC394566 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-03-31 OC394566 frs-core:MoreThanFiveYears 2021-04-01 2022-03-31 OC394566 frs-core:MoreThanFiveYears 2022-03-31 OC394566 frs-core:MotorVehicles 2022-03-31 OC394566 frs-core:MotorVehicles 2021-04-01 2022-03-31 OC394566 frs-core:MotorVehicles 2021-03-31 OC394566 frs-core:OtherResidualIntangibleAssets 2022-03-31 OC394566 frs-core:OtherResidualIntangibleAssets 2021-04-01 2022-03-31 OC394566 frs-core:OtherResidualIntangibleAssets 2021-03-31 OC394566 frs-core:PlantMachinery 2022-03-31 OC394566 frs-core:PlantMachinery 2021-04-01 2022-03-31 OC394566 frs-core:PlantMachinery 2021-03-31 OC394566 frs-core:Secured 2022-03-31 OC394566 frs-core:Unsecured 2022-03-31 OC394566 frs-core:WithinOneYear 2021-04-01 2022-03-31 OC394566 frs-core:WithinOneYear 2022-03-31 OC394566 frs-core:CapitalRedemptionReserve 2021-04-01 2022-03-31 OC394566 frs-core:CapitalRedemptionReserve 2021-03-31 OC394566 frs-core:CapitalRedemptionReserve 2022-03-31 OC394566 frs-core:OtherReservesSubtotal 2021-04-01 2022-03-31 OC394566 frs-core:OtherReservesSubtotal 2021-03-31 OC394566 frs-core:OtherReservesSubtotal 2022-03-31 OC394566 frs-core:RevaluationReserve 2021-04-01 2022-03-31 OC394566 frs-core:RevaluationReserve 2021-03-31 OC394566 frs-core:RevaluationReserve 2022-03-31 OC394566 frs-core:SharePremium 2021-04-01 2022-03-31 OC394566 frs-core:SharePremium 2021-03-31 OC394566 frs-core:SharePremium 2022-03-31 OC394566 frs-core:ShareCapital 2021-04-01 2022-03-31 OC394566 frs-core:ShareCapital 2021-03-31 OC394566 frs-core:ShareCapital 2022-03-31 OC394566 frs-core:RetainedEarningsAccumulatedLosses 2021-04-01 2022-03-31 OC394566 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-03-31 OC394566 frs-core:RetainedEarningsAccumulatedLosses 2022-03-31 OC394566 frs-core:RetainedEarningsAccumulatedLosses 2021-03-31 OC394566 frs-core:RetainedEarningsAccumulatedLosses 2022-03-31 OC394566 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-03-31 OC394566 frs-countries:UnitedKingdom 2021-04-01 2022-03-31 OC394566 frs-countries:Europe 2021-04-01 2022-03-31 OC394566 frs-countries:NorthAmerica 2021-04-01 2022-03-31 OC394566 frs-countries:SouthAmerica 2021-04-01 2022-03-31 OC394566 frs-countries:Asia 2021-04-01 2022-03-31 OC394566 frs-countries:RestWorldOutsideUK 2021-04-01 2022-03-31 OC394566 frs-bus:HighestPaidDirector 2021-04-01 2022-03-31 OC394566 frs-bus:PrivateLimitedCompanyLtd 2021-04-01 2022-03-31 OC394566 frs-bus:CompanyLimitedByGuarantee 2021-04-01 2022-03-31 OC394566 frs-bus:LimitedLiabilityPartnershipLLP 2021-04-01 2022-03-31 OC394566 frs-bus:LimitedLiabilityPartnershipsSORP 2021-04-01 2022-03-31 OC394566 frs-bus:FullAccounts 2021-04-01 2022-03-31 OC394566 frs-bus:FilletedAccounts 2021-04-01 2022-03-31 OC394566 frs-bus:AbridgedAccounts 2021-04-01 2022-03-31 OC394566 frs-bus:FRS102 2021-04-01 2022-03-31 OC394566 frs-bus:MediumEntities 2021-04-01 2022-03-31 OC394566 frs-bus:SmallEntities 2021-04-01 2022-03-31 OC394566 frs-bus:EntityHasNeverTraded 2021-04-01 2022-03-31 OC394566 frs-bus:EntityNoLongerTradingButTradedInPast 2021-04-01 2022-03-31 OC394566 frs-bus:Audited 2021-04-01 2022-03-31 OC394566 frs-bus:AuditExempt-NoAccountantsReport 2021-04-01 2022-03-31 OC394566 frs-bus:AuditExemptWithAccountantsReport 2021-04-01 2022-03-31 OC394566 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-04-01 2022-03-31 OC394566 frs-bus:LargeCompaniesRegimeForAccounts 2021-04-01 2022-03-31 OC394566 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-04-01 2022-03-31 OC394566 frs-bus:SmallCompaniesRegimeForAccounts 2021-04-01 2022-03-31 OC394566 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-04-01 2022-03-31 OC394566 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-04-01 2022-03-31 OC394566 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-04-01 2022-03-31 OC394566 frs-bus:OrdinaryShareClass1 2021-04-01 2022-03-31 OC394566 frs-bus:OrdinaryShareClass1 2021-03-31 OC394566 frs-bus:OrdinaryShareClass1 2022-03-31 OC394566 frs-bus:OrdinaryShareClass2 2021-04-01 2022-03-31 OC394566 frs-bus:OrdinaryShareClass2 2021-03-31 OC394566 frs-bus:OrdinaryShareClass2 2022-03-31 OC394566 frs-bus:OrdinaryShareClass3 2021-04-01 2022-03-31 OC394566 frs-bus:OrdinaryShareClass3 2021-03-31 OC394566 frs-bus:OrdinaryShareClass3 2022-03-31 OC394566 frs-bus:OrdinaryShareClass4 2021-04-01 2022-03-31 OC394566 frs-bus:OrdinaryShareClass4 2021-03-31 OC394566 frs-bus:OrdinaryShareClass4 2022-03-31 OC394566 frs-bus:OrdinaryShareClass5 2021-04-01 2022-03-31 OC394566 frs-bus:OrdinaryShareClass5 2021-03-31 OC394566 frs-bus:OrdinaryShareClass5 2022-03-31 OC394566 frs-bus:PreferenceShareClass1 2021-04-01 2022-03-31 OC394566 frs-bus:PreferenceShareClass1 2021-03-31 OC394566 frs-bus:PreferenceShareClass1 2022-03-31 OC394566 frs-bus:PreferenceShareClass2 2021-04-01 2022-03-31 OC394566 frs-bus:PreferenceShareClass2 2021-03-31 OC394566 frs-bus:PreferenceShareClass2 2022-03-31 OC394566 frs-bus:PreferenceShareClass3 2021-04-01 2022-03-31 OC394566 frs-bus:PreferenceShareClass3 2021-03-31 OC394566 frs-bus:PreferenceShareClass3 2022-03-31 OC394566 frs-bus:PreferenceShareClass4 2021-04-01 2022-03-31 OC394566 frs-bus:PreferenceShareClass4 2021-03-31 OC394566 frs-bus:PreferenceShareClass4 2022-03-31 OC394566 frs-bus:PreferenceShareClass5 2021-04-01 2022-03-31 OC394566 frs-bus:PreferenceShareClass5 2021-03-31 OC394566 frs-bus:PreferenceShareClass5 2022-03-31 OC394566 1 2021-04-01 2022-03-31 OC394566 1 2022-03-31 OC394566 1 2021-04-01 2022-03-31 OC394566 frs-core:LeasedAssets 2021-04-01 2022-03-31 OC394566 frs-core:OwnedAssets 2021-04-01 2022-03-31 OC394566 frs-core:CurrencyRisk 2021-04-01 2022-03-31 OC394566 frs-core:MarketRisk 2021-04-01 2022-03-31 OC394566 frs-core:InterestRateRisk 2021-04-01 2022-03-31 OC394566 frs-core:DeferredTaxation 2021-04-01 2022-03-31 OC394566 frs-core:DeferredTaxation 2021-03-31 OC394566 frs-core:DeferredTaxation 2022-03-31 OC394566 frs-core:OtherProvisionsContingentLiabilities 2021-04-01 2022-03-31 OC394566 frs-core:OtherProvisionsContingentLiabilities 2021-03-31 OC394566 frs-core:OtherProvisionsContingentLiabilities 2022-03-31 OC394566 frs-core:ProvisionsDeferredTax 2022-03-31 OC394566 frs-core:OtherDeferredTax 2022-03-31 OC394566 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-03-31 OC394566 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-03-31 OC394566 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-03-31 OC394566 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-04-01 2022-03-31 OC394566 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-03-31 OC394566 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-03-31 OC394566 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-04-01 2022-03-31 OC394566 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-03-31 OC394566 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-03-31 OC394566 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-04-01 2022-03-31 OC394566 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-03-31 OC394566 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-03-31 OC394566 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-03-31 OC394566 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-03-31 OC394566 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-03-31 OC394566 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-03-31 OC394566 frs-core:Share-basedPaymentsDeferredTax 2022-03-31 OC394566 frs-core:TaxCreditsDeferredTax 2022-03-31 OC394566 frs-core:CostValuation 2021-03-31 OC394566 frs-core:AdditionsToInvestments 2022-03-31 OC394566 frs-core:DisposalsRepaymentsInvestments 2022-03-31 OC394566 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-03-31 OC394566 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-03-31 OC394566 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-03-31 OC394566 frs-core:OtherIncreaseDecreaseInInvestments 2022-03-31 OC394566 frs-core:CostValuation 2022-03-31 OC394566 frs-core:ProvisionsForImpairmentInvestments 2021-03-31 OC394566 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-03-31 OC394566 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-03-31 OC394566 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-03-31 OC394566 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-03-31 OC394566 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-03-31 OC394566 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-03-31 OC394566 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-03-31 OC394566 frs-core:ProvisionsForImpairmentInvestments 2022-03-31 OC394566 frs-core:ListedExchangeTraded 2022-03-31 OC394566 frs-core:ListedExchangeTraded 2021-03-31 OC394566 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-03-31 OC394566 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-03-31 OC394566 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-03-31 OC394566 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-03-31 OC394566 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-03-31 OC394566 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-03-31 OC394566 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-03-31 OC394566 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-03-31 OC394566 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-03-31 OC394566 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 OC394566 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 OC394566 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 OC394566 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 OC394566 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-03-31 OC394566 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 OC394566 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 OC394566 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 OC394566 frs-core:UnlistedNon-exchangeTraded 2022-03-31 OC394566 frs-core:UnlistedNon-exchangeTraded 2021-03-31 OC394566 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-03-31 OC394566 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 OC394566 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 OC394566 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 OC394566 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 OC394566 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 OC394566 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 OC394566 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-03-31 OC394566 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-03-31 OC394566 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 OC394566 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 OC394566 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 OC394566 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 OC394566 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-03-31 OC394566 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 OC394566 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 OC394566 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 OC394566 dpl-frs:CostSales 2021-04-01 2022-03-31 OC394566 dpl-frs:CostSales 2021-03-31 OC394566 dpl-frs:CostSales 2022-03-31 OC394566 dpl-frs:DistributionCosts 2021-04-01 2022-03-31 OC394566 dpl-frs:AdministrativeExpenses 2021-04-01 2022-03-31 OC394566 1 2021-04-01 2022-03-31 OC394566 frs-core:CurrentFinancialInstruments 1 2022-03-31 OC394566 frs-core:Non-currentFinancialInstruments 1 2022-03-31 OC394566 2 2021-04-01 2022-03-31 OC394566 frs-core:CurrentFinancialInstruments 2 2022-03-31 OC394566 frs-core:Non-currentFinancialInstruments 2 2022-03-31 OC394566 3 2021-04-01 2022-03-31 OC394566 frs-core:CurrentFinancialInstruments 3 2022-03-31 OC394566 frs-core:Non-currentFinancialInstruments 3 2022-03-31 OC394566 4 2021-04-01 2022-03-31 OC394566 frs-core:CurrentFinancialInstruments 4 2022-03-31 OC394566 frs-core:Non-currentFinancialInstruments 4 2022-03-31 OC394566 5 2021-04-01 2022-03-31 OC394566 frs-core:CurrentFinancialInstruments 5 2022-03-31 OC394566 frs-core:Non-currentFinancialInstruments 5 2022-03-31 OC394566 6 2021-04-01 2022-03-31 OC394566 frs-core:CurrentFinancialInstruments 6 2022-03-31 OC394566 frs-core:Non-currentFinancialInstruments 6 2022-03-31 OC394566 7 2021-04-01 2022-03-31 OC394566 frs-core:CurrentFinancialInstruments 7 2022-03-31 OC394566 frs-core:Non-currentFinancialInstruments 7 2022-03-31 OC394566 8 2021-04-01 2022-03-31 OC394566 frs-core:CurrentFinancialInstruments 8 2022-03-31 OC394566 frs-core:Non-currentFinancialInstruments 8 2022-03-31 OC394566 9 2021-04-01 2022-03-31 OC394566 frs-core:CurrentFinancialInstruments 9 2022-03-31 OC394566 frs-core:Non-currentFinancialInstruments 9 2022-03-31 OC394566 10 2021-04-01 2022-03-31 OC394566 frs-core:CurrentFinancialInstruments 10 2022-03-31 OC394566 frs-core:Non-currentFinancialInstruments 10 2022-03-31 OC394566 11 2021-04-01 2022-03-31 OC394566 frs-core:CurrentFinancialInstruments 11 2022-03-31 OC394566 frs-core:Non-currentFinancialInstruments 11 2022-03-31 OC394566 12 2021-04-01 2022-03-31 OC394566 frs-core:CurrentFinancialInstruments 12 2022-03-31 OC394566 frs-core:Non-currentFinancialInstruments 12 2022-03-31 OC394566 13 2021-04-01 2022-03-31 OC394566 frs-core:CurrentFinancialInstruments 13 2022-03-31 OC394566 frs-core:Non-currentFinancialInstruments 13 2022-03-31 OC394566 14 2021-04-01 2022-03-31 OC394566 frs-core:CurrentFinancialInstruments 14 2022-03-31 OC394566 frs-core:Non-currentFinancialInstruments 14 2022-03-31 OC394566 15 2021-04-01 2022-03-31 OC394566 frs-core:CurrentFinancialInstruments 15 2022-03-31 OC394566 frs-core:Non-currentFinancialInstruments 15 2022-03-31 OC394566 16 2021-04-01 2022-03-31 OC394566 frs-core:CurrentFinancialInstruments 16 2022-03-31 OC394566 frs-core:Non-currentFinancialInstruments 16 2022-03-31 OC394566 17 2021-04-01 2022-03-31 OC394566 frs-core:CurrentFinancialInstruments 17 2022-03-31 OC394566 frs-core:Non-currentFinancialInstruments 17 2022-03-31 OC394566 18 2021-04-01 2022-03-31 OC394566 frs-core:CurrentFinancialInstruments 18 2022-03-31 OC394566 frs-core:Non-currentFinancialInstruments 18 2022-03-31 OC394566 19 2021-04-01 2022-03-31 OC394566 frs-core:CurrentFinancialInstruments 19 2022-03-31 OC394566 frs-core:Non-currentFinancialInstruments 19 2022-03-31 OC394566 20 2021-04-01 2022-03-31 OC394566 frs-core:CurrentFinancialInstruments 20 2022-03-31 OC394566 frs-core:Non-currentFinancialInstruments 20 2022-03-31 OC394566 dpl-frs:Item1 2021-04-01 2022-03-31 OC394566 dpl-frs:Item1 2021-03-31 OC394566 dpl-frs:Item1 2022-03-31 OC394566 dpl-frs:CostSales dpl-frs:Item1 2021-04-01 2022-03-31 OC394566 dpl-frs:CostSales dpl-frs:Item1 2021-03-31 OC394566 dpl-frs:CostSales dpl-frs:Item1 2022-03-31 OC394566 dpl-frs:DistributionCosts dpl-frs:Item1 2021-04-01 2022-03-31 OC394566 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-04-01 2022-03-31 OC394566 dpl-frs:Item2 2021-04-01 2022-03-31 OC394566 dpl-frs:Item2 2021-03-31 OC394566 dpl-frs:Item2 2022-03-31 OC394566 dpl-frs:CostSales dpl-frs:Item2 2021-04-01 2022-03-31 OC394566 dpl-frs:CostSales dpl-frs:Item2 2021-03-31 OC394566 dpl-frs:CostSales dpl-frs:Item2 2022-03-31 OC394566 dpl-frs:DistributionCosts dpl-frs:Item2 2021-04-01 2022-03-31 OC394566 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-04-01 2022-03-31 OC394566 dpl-frs:Item3 2021-04-01 2022-03-31 OC394566 dpl-frs:Item3 2021-03-31 OC394566 dpl-frs:Item3 2022-03-31 OC394566 dpl-frs:CostSales dpl-frs:Item3 2021-04-01 2022-03-31 OC394566 dpl-frs:CostSales dpl-frs:Item3 2021-03-31 OC394566 dpl-frs:CostSales dpl-frs:Item3 2022-03-31 OC394566 dpl-frs:DistributionCosts dpl-frs:Item3 2021-04-01 2022-03-31 OC394566 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-04-01 2022-03-31 OC394566 dpl-frs:Item4 2021-04-01 2022-03-31 OC394566 dpl-frs:Item4 2021-03-31 OC394566 dpl-frs:Item4 2022-03-31 OC394566 dpl-frs:CostSales dpl-frs:Item4 2021-04-01 2022-03-31 OC394566 dpl-frs:CostSales dpl-frs:Item4 2021-03-31 OC394566 dpl-frs:CostSales dpl-frs:Item4 2022-03-31 OC394566 dpl-frs:DistributionCosts dpl-frs:Item4 2021-04-01 2022-03-31 OC394566 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-04-01 2022-03-31 OC394566 dpl-frs:Item5 2021-04-01 2022-03-31 OC394566 dpl-frs:Item5 2021-03-31 OC394566 dpl-frs:Item5 2022-03-31 OC394566 dpl-frs:CostSales dpl-frs:Item5 2021-04-01 2022-03-31 OC394566 dpl-frs:CostSales dpl-frs:Item5 2021-03-31 OC394566 dpl-frs:CostSales dpl-frs:Item5 2022-03-31 OC394566 dpl-frs:DistributionCosts dpl-frs:Item5 2021-04-01 2022-03-31 OC394566 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-04-01 2022-03-31 OC394566 dpl-frs:Item6 2021-04-01 2022-03-31 OC394566 dpl-frs:Item6 2021-03-31 OC394566 dpl-frs:Item6 2022-03-31 OC394566 dpl-frs:CostSales dpl-frs:Item6 2021-04-01 2022-03-31 OC394566 dpl-frs:CostSales dpl-frs:Item6 2021-03-31 OC394566 dpl-frs:CostSales dpl-frs:Item6 2022-03-31 OC394566 dpl-frs:DistributionCosts dpl-frs:Item6 2021-04-01 2022-03-31 OC394566 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-04-01 2022-03-31 OC394566 dpl-frs:Item7 2021-04-01 2022-03-31 OC394566 dpl-frs:Item7 2021-03-31 OC394566 dpl-frs:Item7 2022-03-31 OC394566 dpl-frs:CostSales dpl-frs:Item7 2021-04-01 2022-03-31 OC394566 dpl-frs:CostSales dpl-frs:Item7 2021-03-31 OC394566 dpl-frs:CostSales dpl-frs:Item7 2022-03-31 OC394566 dpl-frs:DistributionCosts dpl-frs:Item7 2021-04-01 2022-03-31 OC394566 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-04-01 2022-03-31 OC394566 dpl-frs:Item8 2021-04-01 2022-03-31 OC394566 dpl-frs:Item8 2021-03-31 OC394566 dpl-frs:Item8 2022-03-31 OC394566 dpl-frs:CostSales dpl-frs:Item8 2021-04-01 2022-03-31 OC394566 dpl-frs:CostSales dpl-frs:Item8 2021-03-31 OC394566 dpl-frs:CostSales dpl-frs:Item8 2022-03-31 OC394566 dpl-frs:DistributionCosts dpl-frs:Item8 2021-04-01 2022-03-31 OC394566 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-04-01 2022-03-31 OC394566 dpl-frs:Item9 2021-04-01 2022-03-31 OC394566 dpl-frs:Item9 2021-03-31 OC394566 dpl-frs:Item9 2022-03-31 OC394566 dpl-frs:CostSales dpl-frs:Item9 2021-04-01 2022-03-31 OC394566 dpl-frs:CostSales dpl-frs:Item9 2021-03-31 OC394566 dpl-frs:CostSales dpl-frs:Item9 2022-03-31 OC394566 dpl-frs:DistributionCosts dpl-frs:Item9 2021-04-01 2022-03-31 OC394566 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-04-01 2022-03-31 OC394566 dpl-frs:Item10 2021-04-01 2022-03-31 OC394566 dpl-frs:Item10 2021-03-31 OC394566 dpl-frs:Item10 2022-03-31 OC394566 dpl-frs:CostSales dpl-frs:Item10 2021-04-01 2022-03-31 OC394566 dpl-frs:CostSales dpl-frs:Item10 2021-03-31 OC394566 dpl-frs:CostSales dpl-frs:Item10 2022-03-31 OC394566 dpl-frs:DistributionCosts dpl-frs:Item10 2021-04-01 2022-03-31 OC394566 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-04-01 2022-03-31 OC394566 dpl-frs:Item11 2021-04-01 2022-03-31 OC394566 dpl-frs:Item11 2021-03-31 OC394566 dpl-frs:Item11 2022-03-31 OC394566 dpl-frs:CostSales dpl-frs:Item11 2021-04-01 2022-03-31 OC394566 dpl-frs:CostSales dpl-frs:Item11 2021-03-31 OC394566 dpl-frs:CostSales dpl-frs:Item11 2022-03-31 OC394566 dpl-frs:DistributionCosts dpl-frs:Item11 2021-04-01 2022-03-31 OC394566 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-04-01 2022-03-31 OC394566 dpl-frs:Item12 2021-04-01 2022-03-31 OC394566 dpl-frs:Item12 2021-03-31 OC394566 dpl-frs:Item12 2022-03-31 OC394566 dpl-frs:CostSales dpl-frs:Item12 2021-04-01 2022-03-31 OC394566 dpl-frs:CostSales dpl-frs:Item12 2021-03-31 OC394566 dpl-frs:CostSales dpl-frs:Item12 2022-03-31 OC394566 dpl-frs:DistributionCosts dpl-frs:Item12 2021-04-01 2022-03-31 OC394566 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-04-01 2022-03-31 OC394566 1 2021-04-01 2022-03-31 OC394566 frs-countries:EnglandWales 2021-04-01 2022-03-31 OC394566 frs-bus:PartnerLLP1 2021-04-01 2022-03-31 OC394566 frs-bus:PartnerLLP1 2022-03-31 OC394566 frs-bus:PartnerLLP1 2022-03-31 OC394566 frs-bus:PartnerLLP3 2021-04-01 2022-03-31 OC394566 frs-bus:PartnerLLP3 2022-03-31 OC394566 frs-bus:PartnerLLP3 2022-03-31 OC394566 frs-bus:PartnerLLP2 2021-04-01 2022-03-31 OC394566 frs-bus:PartnerLLP2 2022-03-31 OC394566 frs-bus:PartnerLLP2 2022-03-31
Registered number: OC394566
Cabul Road Developments LLP
Unaudited Financial Statements
For The Year Ended 31 March 2023
Back Office Support Solutions Ltd
Unit 326 Canalot Studios
222 Kensal Road
London
W10 5BN
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Reconciliation of Members' Interests 3—4
Notes to the Financial Statements 4
Page 1
Balance Sheet
Registered number: OC394566
2023 2022
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 514 362
Cash at bank and in hand 1,714 504
2,228 866
Creditors: Amounts Falling Due Within One Year 5 (15,071 ) (9,717 )
NET CURRENT ASSETS (LIABILITIES) (12,843 ) (8,851 )
TOTAL ASSETS LESS CURRENT LIABILITIES (12,843 ) (8,851 )
NET LIABILITIES ATTRIBUTABLE TO MEMBERS (12,843 ) (8,851 )
REPRESENTED BY:
Loans and other debts due to members within one year
Members' capital classified as a liability 1,415,374 1,415,374
1,415,374 1,415,374
Equity
Members' other interests
Members' capital 122 122
Other reserves (1,428,339) (1,424,347)
(1,428,217) (1,424,225)
(12,843) (8,851)
TOTAL MEMBERS' INTEREST
Loans and other debts due to members within one year 1,415,374 1,415,374
Members' other interests (1,428,217) (1,424,225)
(12,843) (8,851)
Page 1
Page 2
For the year ending 31 March 2023 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006 (as applied by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 applicable to LLPs subject to the small LLPs regime.)
The members acknowledge their responsibilities for complying with the requirements of the Act (as applied to LLPs) with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.
The LLP has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the LLP's Profit and Loss Account.
On behalf of the members
Boultbee LDN Capital Limited
Designated Member
10th November 2023
The notes on page 4 form part of these financial statements.
Page 2
Page 3
Reconciliation of Members' Interests
Reconciliation of Members' Interests
EQUITY DEBT
Members' other interests Loans and other debts due to members less any amounts due from members in debtors
Members'Capital classified as Equity Other Reserves Total Equity Members'Capital classified as Debt Total members' interest
£ £ £ £ £
Amounts due to members - - - 1,415,374 -
Balance at 1 April 2021 122 (1,414,326 ) (1,414,204) 1,415,374 1,170
Profit/(loss) for the financial year available for discretionary division among members - (10,021 ) (10,021 ) - (10,021 )
Members' interests after profit/(loss) for the year 122 (1,424,347) (1,424,225) 1,415,374 (8,851)
Amounts due to members - - - 1,415,374 -
As at 31 March 2022 and 1 April 2022 122 (1,424,347) (1,424,225) 1,415,374 (8,851)
Profit/(loss) for the financial year available for discretionary division among members - (3,992 ) (3,992 ) - (3,992 )
Members' interests after profit/(loss) for the year 122 (1,428,339) (1,428,217) 1,415,374 (12,843)
Amounts due to members - - - 1,415,374 -
As at 31 March 2023 122 (1,428,339) (1,428,217) 1,415,374 (12,843)
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Cabul Road Developments LLP is a limited liability partnership, incorporated in England & Wales, registered number OC394566 . The Registered Office is 117 George Street, London, W1H 7HF.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 for small limited liability partnerships regime - The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), The Statement of Recommended Practice 'Accounting by Limited Liability Partnerships' issued in December 2021 (SORP) and the Companies Act 2006 (as applied to LLPs).
The financial statements are prepared in sterling which is the functional currency of the LLP.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rental income. 
2.3. Financial Instruments
The LLP only enters into basic financial instrument transactions that result in the recognition of financial assets and
liabilities like trade and other debtors and creditors, loans from banks and otherthird parties, loans to related parties
and investments in non-puttable ordinary shares.
3. Average Number of Employees
Average number of employees, including members with contracts of employment, during the year was: NIL (2022: NIL)
- -
4. Debtors
2023 2022
£ £
Due within one year
Other debtors 514 362
514 362
5. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 2,354 2,399
Other creditors 12,717 7,318
15,071 9,717
6. Loans and other debts due to members
Loans and other debts due to members rank equally with debts due to ordinary creditors in the event of winding up. Amounts due within one year £1,415,374 (2022: £1,415,374).
Page 4