Acorah Software Products - Accounts Production 14.2.200 false true true 30 April 2022 1 May 2021 false 1 May 2022 30 April 2023 30 April 2023 11615604 Mr David Urie iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11615604 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-04-30 11615604 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-04-30 11615604 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-04-30 11615604 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-04-30 11615604 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-05-01 2023-04-30 11615604 frs-core:AllSubsidiaries 2022-05-01 2023-04-30 11615604 frs-core:KeyManagementPersonnel 2022-05-01 2023-04-30 11615604 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-05-01 2023-04-30 11615604 frs-core:OtherRelatedParties 2022-05-01 2023-04-30 11615604 2022-04-30 11615604 2023-04-30 11615604 2022-05-01 2023-04-30 11615604 frs-core:CurrentFinancialInstruments 2023-04-30 11615604 frs-core:CurrentFinancialInstruments 2022-05-01 2023-04-30 11615604 frs-core:Non-currentFinancialInstruments 2023-04-30 11615604 frs-core:Non-currentFinancialInstruments 2022-05-01 2023-04-30 11615604 frs-core:CurrentFinancialInstruments 2022-05-01 2023-04-30 11615604 frs-core:CurrentFinancialInstruments 2023-04-30 11615604 frs-core:AfterOneYear 2022-05-01 2023-04-30 11615604 frs-core:BetweenOneFiveYears 2022-05-01 2023-04-30 11615604 frs-core:BetweenOneFiveYears 2023-04-30 11615604 frs-core:ComputerEquipment 2023-04-30 11615604 frs-core:ComputerEquipment 2022-05-01 2023-04-30 11615604 frs-core:ComputerEquipment 2022-04-30 11615604 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-04-30 11615604 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-05-01 2023-04-30 11615604 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-04-30 11615604 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-04-30 11615604 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-05-01 2023-04-30 11615604 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-04-30 11615604 frs-core:FurnitureFittings 2023-04-30 11615604 frs-core:FurnitureFittings 2022-05-01 2023-04-30 11615604 frs-core:FurnitureFittings 2022-04-30 11615604 frs-core:NetGoodwill 2023-04-30 11615604 frs-core:NetGoodwill 2022-05-01 2023-04-30 11615604 frs-core:NetGoodwill 2022-04-30 11615604 frs-core:InvestmentPropertyIncludedWithinPPE 2023-04-30 11615604 frs-core:InvestmentPropertyIncludedWithinPPE 2022-05-01 2023-04-30 11615604 frs-core:InvestmentPropertyIncludedWithinPPE 2022-04-30 11615604 frs-core:LandBuildings 2023-04-30 11615604 frs-core:LandBuildings 2022-05-01 2023-04-30 11615604 frs-core:LandBuildings 2022-04-30 11615604 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-04-30 11615604 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-05-01 2023-04-30 11615604 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-04-30 11615604 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-04-30 11615604 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-05-01 2023-04-30 11615604 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-04-30 11615604 frs-core:MoreThanFiveYears 2022-05-01 2023-04-30 11615604 frs-core:MoreThanFiveYears 2023-04-30 11615604 frs-core:MotorVehicles 2023-04-30 11615604 frs-core:MotorVehicles 2022-05-01 2023-04-30 11615604 frs-core:MotorVehicles 2022-04-30 11615604 frs-core:OtherResidualIntangibleAssets 2023-04-30 11615604 frs-core:OtherResidualIntangibleAssets 2022-05-01 2023-04-30 11615604 frs-core:OtherResidualIntangibleAssets 2022-04-30 11615604 frs-core:PlantMachinery 2023-04-30 11615604 frs-core:PlantMachinery 2022-05-01 2023-04-30 11615604 frs-core:PlantMachinery 2022-04-30 11615604 frs-core:Secured 2023-04-30 11615604 frs-core:Unsecured 2023-04-30 11615604 frs-core:WithinOneYear 2022-05-01 2023-04-30 11615604 frs-core:WithinOneYear 2023-04-30 11615604 frs-core:CapitalRedemptionReserve 2022-05-01 2023-04-30 11615604 frs-core:CapitalRedemptionReserve 2022-04-30 11615604 frs-core:CapitalRedemptionReserve 2023-04-30 11615604 frs-core:OtherReservesSubtotal 2022-05-01 2023-04-30 11615604 frs-core:OtherReservesSubtotal 2022-04-30 11615604 frs-core:OtherReservesSubtotal 2023-04-30 11615604 frs-core:RevaluationReserve 2022-05-01 2023-04-30 11615604 frs-core:RevaluationReserve 2022-04-30 11615604 frs-core:RevaluationReserve 2023-04-30 11615604 frs-core:SharePremium 2022-05-01 2023-04-30 11615604 frs-core:SharePremium 2022-04-30 11615604 frs-core:SharePremium 2023-04-30 11615604 frs-core:ShareCapital 2022-05-01 2023-04-30 11615604 frs-core:ShareCapital 2022-04-30 11615604 frs-core:ShareCapital 2023-04-30 11615604 frs-core:RetainedEarningsAccumulatedLosses 2022-05-01 2023-04-30 11615604 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-04-30 11615604 frs-core:RetainedEarningsAccumulatedLosses 2023-04-30 11615604 frs-core:RetainedEarningsAccumulatedLosses 2022-04-30 11615604 frs-core:RetainedEarningsAccumulatedLosses 2023-04-30 11615604 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-04-30 11615604 frs-countries:UnitedKingdom 2022-05-01 2023-04-30 11615604 frs-countries:Europe 2022-05-01 2023-04-30 11615604 frs-countries:NorthAmerica 2022-05-01 2023-04-30 11615604 frs-countries:SouthAmerica 2022-05-01 2023-04-30 11615604 frs-countries:Asia 2022-05-01 2023-04-30 11615604 frs-countries:RestWorldOutsideUK 2022-05-01 2023-04-30 11615604 frs-bus:HighestPaidDirector 2022-05-01 2023-04-30 11615604 frs-bus:PrivateLimitedCompanyLtd 2022-05-01 2023-04-30 11615604 frs-bus:CompanyLimitedByGuarantee 2022-05-01 2023-04-30 11615604 frs-bus:LimitedLiabilityPartnershipLLP 2022-05-01 2023-04-30 11615604 frs-bus:LimitedLiabilityPartnershipsSORP 2022-05-01 2023-04-30 11615604 frs-bus:FullAccounts 2022-05-01 2023-04-30 11615604 frs-bus:FilletedAccounts 2022-05-01 2023-04-30 11615604 frs-bus:AbridgedAccounts 2022-05-01 2023-04-30 11615604 frs-bus:FRS102 2022-05-01 2023-04-30 11615604 frs-bus:MediumEntities 2022-05-01 2023-04-30 11615604 frs-bus:SmallEntities 2022-05-01 2023-04-30 11615604 frs-bus:EntityHasNeverTraded 2022-05-01 2023-04-30 11615604 frs-bus:EntityNoLongerTradingButTradedInPast 2022-05-01 2023-04-30 11615604 frs-bus:Audited 2022-05-01 2023-04-30 11615604 frs-bus:AuditExempt-NoAccountantsReport 2022-05-01 2023-04-30 11615604 frs-bus:AuditExemptWithAccountantsReport 2022-05-01 2023-04-30 11615604 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-05-01 2023-04-30 11615604 frs-bus:LargeCompaniesRegimeForAccounts 2022-05-01 2023-04-30 11615604 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-05-01 2023-04-30 11615604 frs-bus:SmallCompaniesRegimeForAccounts 2022-05-01 2023-04-30 11615604 frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-05-01 2023-04-30 11615604 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-05-01 2023-04-30 11615604 frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-05-01 2023-04-30 11615604 frs-bus:OrdinaryShareClass1 2022-05-01 2023-04-30 11615604 frs-bus:OrdinaryShareClass1 2022-04-30 11615604 frs-bus:OrdinaryShareClass1 2023-04-30 11615604 frs-bus:OrdinaryShareClass2 2022-05-01 2023-04-30 11615604 frs-bus:OrdinaryShareClass2 2022-04-30 11615604 frs-bus:OrdinaryShareClass2 2023-04-30 11615604 frs-bus:OrdinaryShareClass3 2022-05-01 2023-04-30 11615604 frs-bus:OrdinaryShareClass3 2022-04-30 11615604 frs-bus:OrdinaryShareClass3 2023-04-30 11615604 frs-bus:OrdinaryShareClass4 2022-05-01 2023-04-30 11615604 frs-bus:OrdinaryShareClass4 2022-04-30 11615604 frs-bus:OrdinaryShareClass4 2023-04-30 11615604 frs-bus:OrdinaryShareClass5 2022-05-01 2023-04-30 11615604 frs-bus:OrdinaryShareClass5 2022-04-30 11615604 frs-bus:OrdinaryShareClass5 2023-04-30 11615604 frs-bus:PreferenceShareClass1 2022-05-01 2023-04-30 11615604 frs-bus:PreferenceShareClass1 2022-04-30 11615604 frs-bus:PreferenceShareClass1 2023-04-30 11615604 frs-bus:PreferenceShareClass2 2022-05-01 2023-04-30 11615604 frs-bus:PreferenceShareClass2 2022-04-30 11615604 frs-bus:PreferenceShareClass2 2023-04-30 11615604 frs-bus:PreferenceShareClass3 2022-05-01 2023-04-30 11615604 frs-bus:PreferenceShareClass3 2022-04-30 11615604 frs-bus:PreferenceShareClass3 2023-04-30 11615604 frs-bus:PreferenceShareClass4 2022-05-01 2023-04-30 11615604 frs-bus:PreferenceShareClass4 2022-04-30 11615604 frs-bus:PreferenceShareClass4 2023-04-30 11615604 frs-bus:PreferenceShareClass5 2022-05-01 2023-04-30 11615604 frs-bus:PreferenceShareClass5 2022-04-30 11615604 frs-bus:PreferenceShareClass5 2023-04-30 11615604 1 2022-05-01 2023-04-30 11615604 1 2023-04-30 11615604 1 2022-05-01 2023-04-30 11615604 frs-core:LeasedAssets 2022-05-01 2023-04-30 11615604 frs-core:OwnedAssets 2022-05-01 2023-04-30 11615604 frs-core:CurrencyRisk 2022-05-01 2023-04-30 11615604 frs-core:MarketRisk 2022-05-01 2023-04-30 11615604 frs-core:InterestRateRisk 2022-05-01 2023-04-30 11615604 frs-core:DeferredTaxation 2022-05-01 2023-04-30 11615604 frs-core:DeferredTaxation 2022-04-30 11615604 frs-core:DeferredTaxation 2023-04-30 11615604 frs-core:OtherProvisionsContingentLiabilities 2022-05-01 2023-04-30 11615604 frs-core:OtherProvisionsContingentLiabilities 2022-04-30 11615604 frs-core:OtherProvisionsContingentLiabilities 2023-04-30 11615604 frs-core:ProvisionsDeferredTax 2023-04-30 11615604 frs-core:OtherDeferredTax 2023-04-30 11615604 frs-core:AcceleratedTaxDepreciationDeferredTax 2023-04-30 11615604 frs-core:TaxLossesCarry-forwardsDeferredTax 2023-04-30 11615604 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-04-30 11615604 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-05-01 2023-04-30 11615604 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-04-30 11615604 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-04-30 11615604 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-05-01 2023-04-30 11615604 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-04-30 11615604 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-04-30 11615604 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-05-01 2023-04-30 11615604 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-04-30 11615604 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-04-30 11615604 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-04-30 11615604 frs-core:RevaluationInvestmentPropertyDeferredTax 2023-04-30 11615604 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-04-30 11615604 frs-core:OtherPost-employmentBenefitsDeferredTax 2023-04-30 11615604 frs-core:Share-basedPaymentsDeferredTax 2023-04-30 11615604 frs-core:TaxCreditsDeferredTax 2023-04-30 11615604 frs-core:CostValuation 2022-04-30 11615604 frs-core:AdditionsToInvestments 2023-04-30 11615604 frs-core:DisposalsRepaymentsInvestments 2023-04-30 11615604 frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-04-30 11615604 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-04-30 11615604 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-04-30 11615604 frs-core:OtherIncreaseDecreaseInInvestments 2023-04-30 11615604 frs-core:CostValuation 2023-04-30 11615604 frs-core:ProvisionsForImpairmentInvestments 2022-04-30 11615604 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-04-30 11615604 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-04-30 11615604 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-04-30 11615604 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-04-30 11615604 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-04-30 11615604 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-04-30 11615604 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-04-30 11615604 frs-core:ProvisionsForImpairmentInvestments 2023-04-30 11615604 frs-core:ListedExchangeTraded 2023-04-30 11615604 frs-core:ListedExchangeTraded 2022-04-30 11615604 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-04-30 11615604 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-04-30 11615604 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-04-30 11615604 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-04-30 11615604 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-04-30 11615604 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-04-30 11615604 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-04-30 11615604 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-04-30 11615604 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-04-30 11615604 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-04-30 11615604 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-04-30 11615604 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-04-30 11615604 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-04-30 11615604 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-04-30 11615604 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-04-30 11615604 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-04-30 11615604 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-04-30 11615604 frs-core:UnlistedNon-exchangeTraded 2023-04-30 11615604 frs-core:UnlistedNon-exchangeTraded 2022-04-30 11615604 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-04-30 11615604 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-04-30 11615604 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-04-30 11615604 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-04-30 11615604 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-04-30 11615604 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-04-30 11615604 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-04-30 11615604 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-04-30 11615604 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-04-30 11615604 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-04-30 11615604 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-04-30 11615604 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-04-30 11615604 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-04-30 11615604 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-04-30 11615604 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-04-30 11615604 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-04-30 11615604 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-04-30 11615604 dpl-frs:CostSales 2022-05-01 2023-04-30 11615604 dpl-frs:CostSales 2022-04-30 11615604 dpl-frs:CostSales 2023-04-30 11615604 dpl-frs:DistributionCosts 2022-05-01 2023-04-30 11615604 dpl-frs:AdministrativeExpenses 2022-05-01 2023-04-30 11615604 frs-bus:Director1 2022-05-01 2023-04-30 11615604 frs-bus:Director1 2022-04-30 11615604 frs-bus:Director1 2023-04-30 11615604 1 2022-05-01 2023-04-30 11615604 frs-core:CurrentFinancialInstruments 1 2023-04-30 11615604 frs-core:Non-currentFinancialInstruments 1 2023-04-30 11615604 2 2022-05-01 2023-04-30 11615604 frs-core:CurrentFinancialInstruments 2 2023-04-30 11615604 frs-core:Non-currentFinancialInstruments 2 2023-04-30 11615604 3 2022-05-01 2023-04-30 11615604 frs-core:CurrentFinancialInstruments 3 2023-04-30 11615604 frs-core:Non-currentFinancialInstruments 3 2023-04-30 11615604 4 2022-05-01 2023-04-30 11615604 frs-core:CurrentFinancialInstruments 4 2023-04-30 11615604 frs-core:Non-currentFinancialInstruments 4 2023-04-30 11615604 5 2022-05-01 2023-04-30 11615604 frs-core:CurrentFinancialInstruments 5 2023-04-30 11615604 frs-core:Non-currentFinancialInstruments 5 2023-04-30 11615604 6 2022-05-01 2023-04-30 11615604 frs-core:CurrentFinancialInstruments 6 2023-04-30 11615604 frs-core:Non-currentFinancialInstruments 6 2023-04-30 11615604 7 2022-05-01 2023-04-30 11615604 frs-core:CurrentFinancialInstruments 7 2023-04-30 11615604 frs-core:Non-currentFinancialInstruments 7 2023-04-30 11615604 8 2022-05-01 2023-04-30 11615604 frs-core:CurrentFinancialInstruments 8 2023-04-30 11615604 frs-core:Non-currentFinancialInstruments 8 2023-04-30 11615604 9 2022-05-01 2023-04-30 11615604 frs-core:CurrentFinancialInstruments 9 2023-04-30 11615604 frs-core:Non-currentFinancialInstruments 9 2023-04-30 11615604 10 2022-05-01 2023-04-30 11615604 frs-core:CurrentFinancialInstruments 10 2023-04-30 11615604 frs-core:Non-currentFinancialInstruments 10 2023-04-30 11615604 11 2022-05-01 2023-04-30 11615604 frs-core:CurrentFinancialInstruments 11 2023-04-30 11615604 frs-core:Non-currentFinancialInstruments 11 2023-04-30 11615604 12 2022-05-01 2023-04-30 11615604 frs-core:CurrentFinancialInstruments 12 2023-04-30 11615604 frs-core:Non-currentFinancialInstruments 12 2023-04-30 11615604 13 2022-05-01 2023-04-30 11615604 frs-core:CurrentFinancialInstruments 13 2023-04-30 11615604 frs-core:Non-currentFinancialInstruments 13 2023-04-30 11615604 14 2022-05-01 2023-04-30 11615604 frs-core:CurrentFinancialInstruments 14 2023-04-30 11615604 frs-core:Non-currentFinancialInstruments 14 2023-04-30 11615604 15 2022-05-01 2023-04-30 11615604 frs-core:CurrentFinancialInstruments 15 2023-04-30 11615604 frs-core:Non-currentFinancialInstruments 15 2023-04-30 11615604 16 2022-05-01 2023-04-30 11615604 frs-core:CurrentFinancialInstruments 16 2023-04-30 11615604 frs-core:Non-currentFinancialInstruments 16 2023-04-30 11615604 17 2022-05-01 2023-04-30 11615604 frs-core:CurrentFinancialInstruments 17 2023-04-30 11615604 frs-core:Non-currentFinancialInstruments 17 2023-04-30 11615604 18 2022-05-01 2023-04-30 11615604 frs-core:CurrentFinancialInstruments 18 2023-04-30 11615604 frs-core:Non-currentFinancialInstruments 18 2023-04-30 11615604 19 2022-05-01 2023-04-30 11615604 frs-core:CurrentFinancialInstruments 19 2023-04-30 11615604 frs-core:Non-currentFinancialInstruments 19 2023-04-30 11615604 20 2022-05-01 2023-04-30 11615604 frs-core:CurrentFinancialInstruments 20 2023-04-30 11615604 frs-core:Non-currentFinancialInstruments 20 2023-04-30 11615604 dpl-frs:Item1 2022-05-01 2023-04-30 11615604 dpl-frs:Item1 2022-04-30 11615604 dpl-frs:Item1 2023-04-30 11615604 dpl-frs:CostSales dpl-frs:Item1 2022-05-01 2023-04-30 11615604 dpl-frs:CostSales dpl-frs:Item1 2022-04-30 11615604 dpl-frs:CostSales dpl-frs:Item1 2023-04-30 11615604 dpl-frs:DistributionCosts dpl-frs:Item1 2022-05-01 2023-04-30 11615604 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-05-01 2023-04-30 11615604 dpl-frs:Item2 2022-05-01 2023-04-30 11615604 dpl-frs:Item2 2022-04-30 11615604 dpl-frs:Item2 2023-04-30 11615604 dpl-frs:CostSales dpl-frs:Item2 2022-05-01 2023-04-30 11615604 dpl-frs:CostSales dpl-frs:Item2 2022-04-30 11615604 dpl-frs:CostSales dpl-frs:Item2 2023-04-30 11615604 dpl-frs:DistributionCosts dpl-frs:Item2 2022-05-01 2023-04-30 11615604 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-05-01 2023-04-30 11615604 dpl-frs:Item3 2022-05-01 2023-04-30 11615604 dpl-frs:Item3 2022-04-30 11615604 dpl-frs:Item3 2023-04-30 11615604 dpl-frs:CostSales dpl-frs:Item3 2022-05-01 2023-04-30 11615604 dpl-frs:CostSales dpl-frs:Item3 2022-04-30 11615604 dpl-frs:CostSales dpl-frs:Item3 2023-04-30 11615604 dpl-frs:DistributionCosts dpl-frs:Item3 2022-05-01 2023-04-30 11615604 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-05-01 2023-04-30 11615604 dpl-frs:Item4 2022-05-01 2023-04-30 11615604 dpl-frs:Item4 2022-04-30 11615604 dpl-frs:Item4 2023-04-30 11615604 dpl-frs:CostSales dpl-frs:Item4 2022-05-01 2023-04-30 11615604 dpl-frs:CostSales dpl-frs:Item4 2022-04-30 11615604 dpl-frs:CostSales dpl-frs:Item4 2023-04-30 11615604 dpl-frs:DistributionCosts dpl-frs:Item4 2022-05-01 2023-04-30 11615604 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-05-01 2023-04-30 11615604 dpl-frs:Item5 2022-05-01 2023-04-30 11615604 dpl-frs:Item5 2022-04-30 11615604 dpl-frs:Item5 2023-04-30 11615604 dpl-frs:CostSales dpl-frs:Item5 2022-05-01 2023-04-30 11615604 dpl-frs:CostSales dpl-frs:Item5 2022-04-30 11615604 dpl-frs:CostSales dpl-frs:Item5 2023-04-30 11615604 dpl-frs:DistributionCosts dpl-frs:Item5 2022-05-01 2023-04-30 11615604 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-05-01 2023-04-30 11615604 dpl-frs:Item6 2022-05-01 2023-04-30 11615604 dpl-frs:Item6 2022-04-30 11615604 dpl-frs:Item6 2023-04-30 11615604 dpl-frs:CostSales dpl-frs:Item6 2022-05-01 2023-04-30 11615604 dpl-frs:CostSales dpl-frs:Item6 2022-04-30 11615604 dpl-frs:CostSales dpl-frs:Item6 2023-04-30 11615604 dpl-frs:DistributionCosts dpl-frs:Item6 2022-05-01 2023-04-30 11615604 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-05-01 2023-04-30 11615604 dpl-frs:Item7 2022-05-01 2023-04-30 11615604 dpl-frs:Item7 2022-04-30 11615604 dpl-frs:Item7 2023-04-30 11615604 dpl-frs:CostSales dpl-frs:Item7 2022-05-01 2023-04-30 11615604 dpl-frs:CostSales dpl-frs:Item7 2022-04-30 11615604 dpl-frs:CostSales dpl-frs:Item7 2023-04-30 11615604 dpl-frs:DistributionCosts dpl-frs:Item7 2022-05-01 2023-04-30 11615604 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-05-01 2023-04-30 11615604 dpl-frs:Item8 2022-05-01 2023-04-30 11615604 dpl-frs:Item8 2022-04-30 11615604 dpl-frs:Item8 2023-04-30 11615604 dpl-frs:CostSales dpl-frs:Item8 2022-05-01 2023-04-30 11615604 dpl-frs:CostSales dpl-frs:Item8 2022-04-30 11615604 dpl-frs:CostSales dpl-frs:Item8 2023-04-30 11615604 dpl-frs:DistributionCosts dpl-frs:Item8 2022-05-01 2023-04-30 11615604 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-05-01 2023-04-30 11615604 dpl-frs:Item9 2022-05-01 2023-04-30 11615604 dpl-frs:Item9 2022-04-30 11615604 dpl-frs:Item9 2023-04-30 11615604 dpl-frs:CostSales dpl-frs:Item9 2022-05-01 2023-04-30 11615604 dpl-frs:CostSales dpl-frs:Item9 2022-04-30 11615604 dpl-frs:CostSales dpl-frs:Item9 2023-04-30 11615604 dpl-frs:DistributionCosts dpl-frs:Item9 2022-05-01 2023-04-30 11615604 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-05-01 2023-04-30 11615604 dpl-frs:Item10 2022-05-01 2023-04-30 11615604 dpl-frs:Item10 2022-04-30 11615604 dpl-frs:Item10 2023-04-30 11615604 dpl-frs:CostSales dpl-frs:Item10 2022-05-01 2023-04-30 11615604 dpl-frs:CostSales dpl-frs:Item10 2022-04-30 11615604 dpl-frs:CostSales dpl-frs:Item10 2023-04-30 11615604 dpl-frs:DistributionCosts dpl-frs:Item10 2022-05-01 2023-04-30 11615604 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-05-01 2023-04-30 11615604 dpl-frs:Item11 2022-05-01 2023-04-30 11615604 dpl-frs:Item11 2022-04-30 11615604 dpl-frs:Item11 2023-04-30 11615604 dpl-frs:CostSales dpl-frs:Item11 2022-05-01 2023-04-30 11615604 dpl-frs:CostSales dpl-frs:Item11 2022-04-30 11615604 dpl-frs:CostSales dpl-frs:Item11 2023-04-30 11615604 dpl-frs:DistributionCosts dpl-frs:Item11 2022-05-01 2023-04-30 11615604 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-05-01 2023-04-30 11615604 dpl-frs:Item12 2022-05-01 2023-04-30 11615604 dpl-frs:Item12 2022-04-30 11615604 dpl-frs:Item12 2023-04-30 11615604 dpl-frs:CostSales dpl-frs:Item12 2022-05-01 2023-04-30 11615604 dpl-frs:CostSales dpl-frs:Item12 2022-04-30 11615604 dpl-frs:CostSales dpl-frs:Item12 2023-04-30 11615604 dpl-frs:DistributionCosts dpl-frs:Item12 2022-05-01 2023-04-30 11615604 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-05-01 2023-04-30 11615604 1 2022-05-01 2023-04-30 11615604 frs-countries:EnglandWales 2022-05-01 2023-04-30 11615604 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-04-30 11615604 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-04-30 11615604 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-04-30 11615604 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-04-30 11615604 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-05-01 2022-04-30 11615604 frs-core:AllSubsidiaries 2021-05-01 2022-04-30 11615604 frs-core:KeyManagementPersonnel 2021-05-01 2022-04-30 11615604 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-05-01 2022-04-30 11615604 frs-core:OtherRelatedParties 2021-05-01 2022-04-30 11615604 2021-04-30 11615604 2022-04-30 11615604 2021-05-01 2022-04-30 11615604 frs-core:CurrentFinancialInstruments 2022-04-30 11615604 frs-core:CurrentFinancialInstruments 2021-05-01 2022-04-30 11615604 frs-core:Non-currentFinancialInstruments 2022-04-30 11615604 frs-core:Non-currentFinancialInstruments 2021-05-01 2022-04-30 11615604 frs-core:CurrentFinancialInstruments 2021-05-01 2022-04-30 11615604 frs-core:CurrentFinancialInstruments 2022-04-30 11615604 frs-core:AfterOneYear 2021-05-01 2022-04-30 11615604 frs-core:BetweenOneFiveYears 2021-05-01 2022-04-30 11615604 frs-core:BetweenOneFiveYears 2022-04-30 11615604 frs-core:ComputerEquipment 2022-04-30 11615604 frs-core:ComputerEquipment 2021-05-01 2022-04-30 11615604 frs-core:ComputerEquipment 2021-04-30 11615604 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-04-30 11615604 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-05-01 2022-04-30 11615604 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-04-30 11615604 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-04-30 11615604 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-05-01 2022-04-30 11615604 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-04-30 11615604 frs-core:FurnitureFittings 2022-04-30 11615604 frs-core:FurnitureFittings 2021-05-01 2022-04-30 11615604 frs-core:FurnitureFittings 2021-04-30 11615604 frs-core:NetGoodwill 2022-04-30 11615604 frs-core:NetGoodwill 2021-05-01 2022-04-30 11615604 frs-core:NetGoodwill 2021-04-30 11615604 frs-core:InvestmentPropertyIncludedWithinPPE 2022-04-30 11615604 frs-core:InvestmentPropertyIncludedWithinPPE 2021-05-01 2022-04-30 11615604 frs-core:InvestmentPropertyIncludedWithinPPE 2021-04-30 11615604 frs-core:LandBuildings 2022-04-30 11615604 frs-core:LandBuildings 2021-05-01 2022-04-30 11615604 frs-core:LandBuildings 2021-04-30 11615604 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-04-30 11615604 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-05-01 2022-04-30 11615604 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-04-30 11615604 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-04-30 11615604 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-05-01 2022-04-30 11615604 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-04-30 11615604 frs-core:MoreThanFiveYears 2021-05-01 2022-04-30 11615604 frs-core:MoreThanFiveYears 2022-04-30 11615604 frs-core:MotorVehicles 2022-04-30 11615604 frs-core:MotorVehicles 2021-05-01 2022-04-30 11615604 frs-core:MotorVehicles 2021-04-30 11615604 frs-core:OtherResidualIntangibleAssets 2022-04-30 11615604 frs-core:OtherResidualIntangibleAssets 2021-05-01 2022-04-30 11615604 frs-core:OtherResidualIntangibleAssets 2021-04-30 11615604 frs-core:PlantMachinery 2022-04-30 11615604 frs-core:PlantMachinery 2021-05-01 2022-04-30 11615604 frs-core:PlantMachinery 2021-04-30 11615604 frs-core:Secured 2022-04-30 11615604 frs-core:Unsecured 2022-04-30 11615604 frs-core:WithinOneYear 2021-05-01 2022-04-30 11615604 frs-core:WithinOneYear 2022-04-30 11615604 frs-core:CapitalRedemptionReserve 2021-05-01 2022-04-30 11615604 frs-core:CapitalRedemptionReserve 2021-04-30 11615604 frs-core:CapitalRedemptionReserve 2022-04-30 11615604 frs-core:OtherReservesSubtotal 2021-05-01 2022-04-30 11615604 frs-core:OtherReservesSubtotal 2021-04-30 11615604 frs-core:OtherReservesSubtotal 2022-04-30 11615604 frs-core:RevaluationReserve 2021-05-01 2022-04-30 11615604 frs-core:RevaluationReserve 2021-04-30 11615604 frs-core:RevaluationReserve 2022-04-30 11615604 frs-core:SharePremium 2021-05-01 2022-04-30 11615604 frs-core:SharePremium 2021-04-30 11615604 frs-core:SharePremium 2022-04-30 11615604 frs-core:ShareCapital 2021-05-01 2022-04-30 11615604 frs-core:ShareCapital 2021-04-30 11615604 frs-core:ShareCapital 2022-04-30 11615604 frs-core:RetainedEarningsAccumulatedLosses 2021-05-01 2022-04-30 11615604 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-04-30 11615604 frs-core:RetainedEarningsAccumulatedLosses 2022-04-30 11615604 frs-core:RetainedEarningsAccumulatedLosses 2021-04-30 11615604 frs-core:RetainedEarningsAccumulatedLosses 2022-04-30 11615604 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-04-30 11615604 frs-countries:UnitedKingdom 2021-05-01 2022-04-30 11615604 frs-countries:Europe 2021-05-01 2022-04-30 11615604 frs-countries:NorthAmerica 2021-05-01 2022-04-30 11615604 frs-countries:SouthAmerica 2021-05-01 2022-04-30 11615604 frs-countries:Asia 2021-05-01 2022-04-30 11615604 frs-countries:RestWorldOutsideUK 2021-05-01 2022-04-30 11615604 frs-bus:HighestPaidDirector 2021-05-01 2022-04-30 11615604 frs-bus:PrivateLimitedCompanyLtd 2021-05-01 2022-04-30 11615604 frs-bus:CompanyLimitedByGuarantee 2021-05-01 2022-04-30 11615604 frs-bus:LimitedLiabilityPartnershipLLP 2021-05-01 2022-04-30 11615604 frs-bus:LimitedLiabilityPartnershipsSORP 2021-05-01 2022-04-30 11615604 frs-bus:FullAccounts 2021-05-01 2022-04-30 11615604 frs-bus:FilletedAccounts 2021-05-01 2022-04-30 11615604 frs-bus:AbridgedAccounts 2021-05-01 2022-04-30 11615604 frs-bus:FRS102 2021-05-01 2022-04-30 11615604 frs-bus:MediumEntities 2021-05-01 2022-04-30 11615604 frs-bus:SmallEntities 2021-05-01 2022-04-30 11615604 frs-bus:EntityHasNeverTraded 2021-05-01 2022-04-30 11615604 frs-bus:EntityNoLongerTradingButTradedInPast 2021-05-01 2022-04-30 11615604 frs-bus:Audited 2021-05-01 2022-04-30 11615604 frs-bus:AuditExempt-NoAccountantsReport 2021-05-01 2022-04-30 11615604 frs-bus:AuditExemptWithAccountantsReport 2021-05-01 2022-04-30 11615604 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-05-01 2022-04-30 11615604 frs-bus:LargeCompaniesRegimeForAccounts 2021-05-01 2022-04-30 11615604 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-05-01 2022-04-30 11615604 frs-bus:SmallCompaniesRegimeForAccounts 2021-05-01 2022-04-30 11615604 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-05-01 2022-04-30 11615604 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-05-01 2022-04-30 11615604 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-05-01 2022-04-30 11615604 frs-bus:OrdinaryShareClass1 2021-05-01 2022-04-30 11615604 frs-bus:OrdinaryShareClass1 2021-04-30 11615604 frs-bus:OrdinaryShareClass1 2022-04-30 11615604 frs-bus:OrdinaryShareClass2 2021-05-01 2022-04-30 11615604 frs-bus:OrdinaryShareClass2 2021-04-30 11615604 frs-bus:OrdinaryShareClass2 2022-04-30 11615604 frs-bus:OrdinaryShareClass3 2021-05-01 2022-04-30 11615604 frs-bus:OrdinaryShareClass3 2021-04-30 11615604 frs-bus:OrdinaryShareClass3 2022-04-30 11615604 frs-bus:OrdinaryShareClass4 2021-05-01 2022-04-30 11615604 frs-bus:OrdinaryShareClass4 2021-04-30 11615604 frs-bus:OrdinaryShareClass4 2022-04-30 11615604 frs-bus:OrdinaryShareClass5 2021-05-01 2022-04-30 11615604 frs-bus:OrdinaryShareClass5 2021-04-30 11615604 frs-bus:OrdinaryShareClass5 2022-04-30 11615604 frs-bus:PreferenceShareClass1 2021-05-01 2022-04-30 11615604 frs-bus:PreferenceShareClass1 2021-04-30 11615604 frs-bus:PreferenceShareClass1 2022-04-30 11615604 frs-bus:PreferenceShareClass2 2021-05-01 2022-04-30 11615604 frs-bus:PreferenceShareClass2 2021-04-30 11615604 frs-bus:PreferenceShareClass2 2022-04-30 11615604 frs-bus:PreferenceShareClass3 2021-05-01 2022-04-30 11615604 frs-bus:PreferenceShareClass3 2021-04-30 11615604 frs-bus:PreferenceShareClass3 2022-04-30 11615604 frs-bus:PreferenceShareClass4 2021-05-01 2022-04-30 11615604 frs-bus:PreferenceShareClass4 2021-04-30 11615604 frs-bus:PreferenceShareClass4 2022-04-30 11615604 frs-bus:PreferenceShareClass5 2021-05-01 2022-04-30 11615604 frs-bus:PreferenceShareClass5 2021-04-30 11615604 frs-bus:PreferenceShareClass5 2022-04-30 11615604 1 2021-05-01 2022-04-30 11615604 1 2022-04-30 11615604 1 2021-05-01 2022-04-30 11615604 frs-core:LeasedAssets 2021-05-01 2022-04-30 11615604 frs-core:OwnedAssets 2021-05-01 2022-04-30 11615604 frs-core:CurrencyRisk 2021-05-01 2022-04-30 11615604 frs-core:MarketRisk 2021-05-01 2022-04-30 11615604 frs-core:InterestRateRisk 2021-05-01 2022-04-30 11615604 frs-core:DeferredTaxation 2021-05-01 2022-04-30 11615604 frs-core:DeferredTaxation 2021-04-30 11615604 frs-core:DeferredTaxation 2022-04-30 11615604 frs-core:OtherProvisionsContingentLiabilities 2021-05-01 2022-04-30 11615604 frs-core:OtherProvisionsContingentLiabilities 2021-04-30 11615604 frs-core:OtherProvisionsContingentLiabilities 2022-04-30 11615604 frs-core:ProvisionsDeferredTax 2022-04-30 11615604 frs-core:OtherDeferredTax 2022-04-30 11615604 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-04-30 11615604 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-04-30 11615604 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-04-30 11615604 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-05-01 2022-04-30 11615604 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-04-30 11615604 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-04-30 11615604 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-05-01 2022-04-30 11615604 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-04-30 11615604 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-04-30 11615604 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-05-01 2022-04-30 11615604 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-04-30 11615604 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-04-30 11615604 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-04-30 11615604 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-04-30 11615604 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-04-30 11615604 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-04-30 11615604 frs-core:Share-basedPaymentsDeferredTax 2022-04-30 11615604 frs-core:TaxCreditsDeferredTax 2022-04-30 11615604 frs-core:CostValuation 2021-04-30 11615604 frs-core:AdditionsToInvestments 2022-04-30 11615604 frs-core:DisposalsRepaymentsInvestments 2022-04-30 11615604 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-04-30 11615604 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-04-30 11615604 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-04-30 11615604 frs-core:OtherIncreaseDecreaseInInvestments 2022-04-30 11615604 frs-core:CostValuation 2022-04-30 11615604 frs-core:ProvisionsForImpairmentInvestments 2021-04-30 11615604 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-04-30 11615604 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-04-30 11615604 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-04-30 11615604 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-04-30 11615604 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-04-30 11615604 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-04-30 11615604 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-04-30 11615604 frs-core:ProvisionsForImpairmentInvestments 2022-04-30 11615604 frs-core:ListedExchangeTraded 2022-04-30 11615604 frs-core:ListedExchangeTraded 2021-04-30 11615604 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-04-30 11615604 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-04-30 11615604 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-04-30 11615604 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-04-30 11615604 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-04-30 11615604 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-04-30 11615604 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-04-30 11615604 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-04-30 11615604 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-04-30 11615604 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-04-30 11615604 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-04-30 11615604 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-04-30 11615604 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-04-30 11615604 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-04-30 11615604 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-04-30 11615604 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-04-30 11615604 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-04-30 11615604 frs-core:UnlistedNon-exchangeTraded 2022-04-30 11615604 frs-core:UnlistedNon-exchangeTraded 2021-04-30 11615604 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-04-30 11615604 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-04-30 11615604 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-04-30 11615604 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-04-30 11615604 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-04-30 11615604 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-04-30 11615604 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-04-30 11615604 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-04-30 11615604 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-04-30 11615604 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-04-30 11615604 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-04-30 11615604 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-04-30 11615604 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-04-30 11615604 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-04-30 11615604 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-04-30 11615604 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-04-30 11615604 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-04-30 11615604 dpl-frs:CostSales 2021-05-01 2022-04-30 11615604 dpl-frs:CostSales 2021-04-30 11615604 dpl-frs:CostSales 2022-04-30 11615604 dpl-frs:DistributionCosts 2021-05-01 2022-04-30 11615604 dpl-frs:AdministrativeExpenses 2021-05-01 2022-04-30 11615604 frs-bus:Director1 2021-05-01 2022-04-30 11615604 frs-bus:Director1 2021-04-30 11615604 frs-bus:Director1 2022-04-30 11615604 1 2021-05-01 2022-04-30 11615604 frs-core:CurrentFinancialInstruments 1 2022-04-30 11615604 frs-core:Non-currentFinancialInstruments 1 2022-04-30 11615604 2 2021-05-01 2022-04-30 11615604 frs-core:CurrentFinancialInstruments 2 2022-04-30 11615604 frs-core:Non-currentFinancialInstruments 2 2022-04-30 11615604 3 2021-05-01 2022-04-30 11615604 frs-core:CurrentFinancialInstruments 3 2022-04-30 11615604 frs-core:Non-currentFinancialInstruments 3 2022-04-30 11615604 4 2021-05-01 2022-04-30 11615604 frs-core:CurrentFinancialInstruments 4 2022-04-30 11615604 frs-core:Non-currentFinancialInstruments 4 2022-04-30 11615604 5 2021-05-01 2022-04-30 11615604 frs-core:CurrentFinancialInstruments 5 2022-04-30 11615604 frs-core:Non-currentFinancialInstruments 5 2022-04-30 11615604 6 2021-05-01 2022-04-30 11615604 frs-core:CurrentFinancialInstruments 6 2022-04-30 11615604 frs-core:Non-currentFinancialInstruments 6 2022-04-30 11615604 7 2021-05-01 2022-04-30 11615604 frs-core:CurrentFinancialInstruments 7 2022-04-30 11615604 frs-core:Non-currentFinancialInstruments 7 2022-04-30 11615604 8 2021-05-01 2022-04-30 11615604 frs-core:CurrentFinancialInstruments 8 2022-04-30 11615604 frs-core:Non-currentFinancialInstruments 8 2022-04-30 11615604 9 2021-05-01 2022-04-30 11615604 frs-core:CurrentFinancialInstruments 9 2022-04-30 11615604 frs-core:Non-currentFinancialInstruments 9 2022-04-30 11615604 10 2021-05-01 2022-04-30 11615604 frs-core:CurrentFinancialInstruments 10 2022-04-30 11615604 frs-core:Non-currentFinancialInstruments 10 2022-04-30 11615604 11 2021-05-01 2022-04-30 11615604 frs-core:CurrentFinancialInstruments 11 2022-04-30 11615604 frs-core:Non-currentFinancialInstruments 11 2022-04-30 11615604 12 2021-05-01 2022-04-30 11615604 frs-core:CurrentFinancialInstruments 12 2022-04-30 11615604 frs-core:Non-currentFinancialInstruments 12 2022-04-30 11615604 13 2021-05-01 2022-04-30 11615604 frs-core:CurrentFinancialInstruments 13 2022-04-30 11615604 frs-core:Non-currentFinancialInstruments 13 2022-04-30 11615604 14 2021-05-01 2022-04-30 11615604 frs-core:CurrentFinancialInstruments 14 2022-04-30 11615604 frs-core:Non-currentFinancialInstruments 14 2022-04-30 11615604 15 2021-05-01 2022-04-30 11615604 frs-core:CurrentFinancialInstruments 15 2022-04-30 11615604 frs-core:Non-currentFinancialInstruments 15 2022-04-30 11615604 16 2021-05-01 2022-04-30 11615604 frs-core:CurrentFinancialInstruments 16 2022-04-30 11615604 frs-core:Non-currentFinancialInstruments 16 2022-04-30 11615604 17 2021-05-01 2022-04-30 11615604 frs-core:CurrentFinancialInstruments 17 2022-04-30 11615604 frs-core:Non-currentFinancialInstruments 17 2022-04-30 11615604 18 2021-05-01 2022-04-30 11615604 frs-core:CurrentFinancialInstruments 18 2022-04-30 11615604 frs-core:Non-currentFinancialInstruments 18 2022-04-30 11615604 19 2021-05-01 2022-04-30 11615604 frs-core:CurrentFinancialInstruments 19 2022-04-30 11615604 frs-core:Non-currentFinancialInstruments 19 2022-04-30 11615604 20 2021-05-01 2022-04-30 11615604 frs-core:CurrentFinancialInstruments 20 2022-04-30 11615604 frs-core:Non-currentFinancialInstruments 20 2022-04-30 11615604 dpl-frs:Item1 2021-05-01 2022-04-30 11615604 dpl-frs:Item1 2021-04-30 11615604 dpl-frs:Item1 2022-04-30 11615604 dpl-frs:CostSales dpl-frs:Item1 2021-05-01 2022-04-30 11615604 dpl-frs:CostSales dpl-frs:Item1 2021-04-30 11615604 dpl-frs:CostSales dpl-frs:Item1 2022-04-30 11615604 dpl-frs:DistributionCosts dpl-frs:Item1 2021-05-01 2022-04-30 11615604 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-05-01 2022-04-30 11615604 dpl-frs:Item2 2021-05-01 2022-04-30 11615604 dpl-frs:Item2 2021-04-30 11615604 dpl-frs:Item2 2022-04-30 11615604 dpl-frs:CostSales dpl-frs:Item2 2021-05-01 2022-04-30 11615604 dpl-frs:CostSales dpl-frs:Item2 2021-04-30 11615604 dpl-frs:CostSales dpl-frs:Item2 2022-04-30 11615604 dpl-frs:DistributionCosts dpl-frs:Item2 2021-05-01 2022-04-30 11615604 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-05-01 2022-04-30 11615604 dpl-frs:Item3 2021-05-01 2022-04-30 11615604 dpl-frs:Item3 2021-04-30 11615604 dpl-frs:Item3 2022-04-30 11615604 dpl-frs:CostSales dpl-frs:Item3 2021-05-01 2022-04-30 11615604 dpl-frs:CostSales dpl-frs:Item3 2021-04-30 11615604 dpl-frs:CostSales dpl-frs:Item3 2022-04-30 11615604 dpl-frs:DistributionCosts dpl-frs:Item3 2021-05-01 2022-04-30 11615604 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-05-01 2022-04-30 11615604 dpl-frs:Item4 2021-05-01 2022-04-30 11615604 dpl-frs:Item4 2021-04-30 11615604 dpl-frs:Item4 2022-04-30 11615604 dpl-frs:CostSales dpl-frs:Item4 2021-05-01 2022-04-30 11615604 dpl-frs:CostSales dpl-frs:Item4 2021-04-30 11615604 dpl-frs:CostSales dpl-frs:Item4 2022-04-30 11615604 dpl-frs:DistributionCosts dpl-frs:Item4 2021-05-01 2022-04-30 11615604 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-05-01 2022-04-30 11615604 dpl-frs:Item5 2021-05-01 2022-04-30 11615604 dpl-frs:Item5 2021-04-30 11615604 dpl-frs:Item5 2022-04-30 11615604 dpl-frs:CostSales dpl-frs:Item5 2021-05-01 2022-04-30 11615604 dpl-frs:CostSales dpl-frs:Item5 2021-04-30 11615604 dpl-frs:CostSales dpl-frs:Item5 2022-04-30 11615604 dpl-frs:DistributionCosts dpl-frs:Item5 2021-05-01 2022-04-30 11615604 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-05-01 2022-04-30 11615604 dpl-frs:Item6 2021-05-01 2022-04-30 11615604 dpl-frs:Item6 2021-04-30 11615604 dpl-frs:Item6 2022-04-30 11615604 dpl-frs:CostSales dpl-frs:Item6 2021-05-01 2022-04-30 11615604 dpl-frs:CostSales dpl-frs:Item6 2021-04-30 11615604 dpl-frs:CostSales dpl-frs:Item6 2022-04-30 11615604 dpl-frs:DistributionCosts dpl-frs:Item6 2021-05-01 2022-04-30 11615604 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-05-01 2022-04-30 11615604 dpl-frs:Item7 2021-05-01 2022-04-30 11615604 dpl-frs:Item7 2021-04-30 11615604 dpl-frs:Item7 2022-04-30 11615604 dpl-frs:CostSales dpl-frs:Item7 2021-05-01 2022-04-30 11615604 dpl-frs:CostSales dpl-frs:Item7 2021-04-30 11615604 dpl-frs:CostSales dpl-frs:Item7 2022-04-30 11615604 dpl-frs:DistributionCosts dpl-frs:Item7 2021-05-01 2022-04-30 11615604 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-05-01 2022-04-30 11615604 dpl-frs:Item8 2021-05-01 2022-04-30 11615604 dpl-frs:Item8 2021-04-30 11615604 dpl-frs:Item8 2022-04-30 11615604 dpl-frs:CostSales dpl-frs:Item8 2021-05-01 2022-04-30 11615604 dpl-frs:CostSales dpl-frs:Item8 2021-04-30 11615604 dpl-frs:CostSales dpl-frs:Item8 2022-04-30 11615604 dpl-frs:DistributionCosts dpl-frs:Item8 2021-05-01 2022-04-30 11615604 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-05-01 2022-04-30 11615604 dpl-frs:Item9 2021-05-01 2022-04-30 11615604 dpl-frs:Item9 2021-04-30 11615604 dpl-frs:Item9 2022-04-30 11615604 dpl-frs:CostSales dpl-frs:Item9 2021-05-01 2022-04-30 11615604 dpl-frs:CostSales dpl-frs:Item9 2021-04-30 11615604 dpl-frs:CostSales dpl-frs:Item9 2022-04-30 11615604 dpl-frs:DistributionCosts dpl-frs:Item9 2021-05-01 2022-04-30 11615604 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-05-01 2022-04-30 11615604 dpl-frs:Item10 2021-05-01 2022-04-30 11615604 dpl-frs:Item10 2021-04-30 11615604 dpl-frs:Item10 2022-04-30 11615604 dpl-frs:CostSales dpl-frs:Item10 2021-05-01 2022-04-30 11615604 dpl-frs:CostSales dpl-frs:Item10 2021-04-30 11615604 dpl-frs:CostSales dpl-frs:Item10 2022-04-30 11615604 dpl-frs:DistributionCosts dpl-frs:Item10 2021-05-01 2022-04-30 11615604 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-05-01 2022-04-30 11615604 dpl-frs:Item11 2021-05-01 2022-04-30 11615604 dpl-frs:Item11 2021-04-30 11615604 dpl-frs:Item11 2022-04-30 11615604 dpl-frs:CostSales dpl-frs:Item11 2021-05-01 2022-04-30 11615604 dpl-frs:CostSales dpl-frs:Item11 2021-04-30 11615604 dpl-frs:CostSales dpl-frs:Item11 2022-04-30 11615604 dpl-frs:DistributionCosts dpl-frs:Item11 2021-05-01 2022-04-30 11615604 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-05-01 2022-04-30 11615604 dpl-frs:Item12 2021-05-01 2022-04-30 11615604 dpl-frs:Item12 2021-04-30 11615604 dpl-frs:Item12 2022-04-30 11615604 dpl-frs:CostSales dpl-frs:Item12 2021-05-01 2022-04-30 11615604 dpl-frs:CostSales dpl-frs:Item12 2021-04-30 11615604 dpl-frs:CostSales dpl-frs:Item12 2022-04-30 11615604 dpl-frs:DistributionCosts dpl-frs:Item12 2021-05-01 2022-04-30 11615604 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-05-01 2022-04-30 11615604 1 2021-05-01 2022-04-30 11615604 frs-countries:EnglandWales 2021-05-01 2022-04-30
Registered number: 11615604
Forest of Bowland Vintage Travel Ltd
Unaudited Financial Statements
For The Year Ended 30 April 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 11615604
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 105,144 103,456
105,144 103,456
CURRENT ASSETS
Debtors 5 2,065 832
Cash at bank and in hand 2,122 1,352
4,187 2,184
Creditors: Amounts Falling Due Within One Year 6 (126,861 ) (116,743 )
NET CURRENT ASSETS (LIABILITIES) (122,674 ) (114,559 )
TOTAL ASSETS LESS CURRENT LIABILITIES (17,530 ) (11,103 )
Creditors: Amounts Falling Due After More Than One Year 7 (5,145 ) (7,272 )
NET LIABILITIES (22,675 ) (18,375 )
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account (22,676 ) (18,376 )
SHAREHOLDERS' FUNDS (22,675) (18,375)
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
Mr David Urie
Director
23/11/2023
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Forest of Bowland Vintage Travel Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11615604 . The registered office is 15 Kirkfield, Chipping, Preston, PR3 2GL.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historic cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
2.2. Going Concern Disclosure
The financial statements are prepared on a going concern basis. Because of the excess of liabilities over assets at the accounting date, this basis is only valid if the Company continues to receive the support of its creditors and accordingly depends thereon for its continuing operational existence. The financial statements do not include any adjustments that might otherwise result.

2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added tax. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Turnover from the sale of goods is recognised when goods are delivered and legal title has passed.

2.4. Tangible Fixed Assets and Depreciation
The motor vehicles in tangible fixed assets are vintage cars used in the Company's trade. The Director believes the vehicles will not decrease in value and therefore the depreciation policy is as follow:
Motor Vehicles 0%
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
1 1
4. Tangible Assets
Motor Vehicles
£
Cost
As at 1 May 2022 103,456
Additions 1,688
As at 30 April 2023 105,144
Net Book Value
As at 30 April 2023 105,144
As at 1 May 2022 103,456
Page 3
Page 4
5. Debtors
2023 2022
£ £
Due within one year
Prepayments and accrued income 2,055 832
VAT 10 -
2,065 832
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Bank loans and overdrafts 2,130 1,921
VAT - 170
Accruals and deferred income 7,197 4,443
Director's loan account 117,534 110,209
126,861 116,743
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 5,145 7,272
5,145 7,272
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1 1
Page 4