Acorah Software Products - Accounts Production 14.2.200 false true true 31 March 2022 1 April 2021 false 1 April 2022 31 March 2023 31 March 2023 10754811 Ms J A Badger Mr M J Dean MBM Secretarial Services Limited Mr R P Edwards iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10754811 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-03-31 10754811 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-03-31 10754811 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-03-31 10754811 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-03-31 10754811 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-04-01 2023-03-31 10754811 frs-core:AllSubsidiaries 2022-04-01 2023-03-31 10754811 frs-core:KeyManagementPersonnel 2022-04-01 2023-03-31 10754811 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-04-01 2023-03-31 10754811 frs-core:OtherRelatedParties 2022-04-01 2023-03-31 10754811 2022-03-31 10754811 2023-03-31 10754811 2022-04-01 2023-03-31 10754811 frs-core:CurrentFinancialInstruments 2023-03-31 10754811 frs-core:CurrentFinancialInstruments 2022-04-01 2023-03-31 10754811 frs-core:Non-currentFinancialInstruments 2023-03-31 10754811 frs-core:Non-currentFinancialInstruments 2022-04-01 2023-03-31 10754811 frs-core:CurrentFinancialInstruments 2022-04-01 2023-03-31 10754811 frs-core:CurrentFinancialInstruments 2023-03-31 10754811 frs-core:AfterOneYear 2022-04-01 2023-03-31 10754811 frs-core:BetweenOneFiveYears 2022-04-01 2023-03-31 10754811 frs-core:BetweenOneFiveYears 2023-03-31 10754811 frs-core:ComputerEquipment 2023-03-31 10754811 frs-core:ComputerEquipment 2022-04-01 2023-03-31 10754811 frs-core:ComputerEquipment 2022-03-31 10754811 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-03-31 10754811 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-04-01 2023-03-31 10754811 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-03-31 10754811 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-03-31 10754811 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-04-01 2023-03-31 10754811 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-03-31 10754811 frs-core:FurnitureFittings 2023-03-31 10754811 frs-core:FurnitureFittings 2022-04-01 2023-03-31 10754811 frs-core:FurnitureFittings 2022-03-31 10754811 frs-core:NetGoodwill 2023-03-31 10754811 frs-core:NetGoodwill 2022-04-01 2023-03-31 10754811 frs-core:NetGoodwill 2022-03-31 10754811 frs-core:InvestmentPropertyIncludedWithinPPE 2023-03-31 10754811 frs-core:InvestmentPropertyIncludedWithinPPE 2022-04-01 2023-03-31 10754811 frs-core:InvestmentPropertyIncludedWithinPPE 2022-03-31 10754811 frs-core:LandBuildings 2023-03-31 10754811 frs-core:LandBuildings 2022-04-01 2023-03-31 10754811 frs-core:LandBuildings 2022-03-31 10754811 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-03-31 10754811 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-04-01 2023-03-31 10754811 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-03-31 10754811 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-03-31 10754811 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-04-01 2023-03-31 10754811 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-03-31 10754811 frs-core:MoreThanFiveYears 2022-04-01 2023-03-31 10754811 frs-core:MoreThanFiveYears 2023-03-31 10754811 frs-core:MotorVehicles 2023-03-31 10754811 frs-core:MotorVehicles 2022-04-01 2023-03-31 10754811 frs-core:MotorVehicles 2022-03-31 10754811 frs-core:OtherResidualIntangibleAssets 2023-03-31 10754811 frs-core:OtherResidualIntangibleAssets 2022-04-01 2023-03-31 10754811 frs-core:OtherResidualIntangibleAssets 2022-03-31 10754811 frs-core:PlantMachinery 2023-03-31 10754811 frs-core:PlantMachinery 2022-04-01 2023-03-31 10754811 frs-core:PlantMachinery 2022-03-31 10754811 frs-core:Secured 2023-03-31 10754811 frs-core:Unsecured 2023-03-31 10754811 frs-core:WithinOneYear 2022-04-01 2023-03-31 10754811 frs-core:WithinOneYear 2023-03-31 10754811 frs-core:CapitalRedemptionReserve 2022-04-01 2023-03-31 10754811 frs-core:CapitalRedemptionReserve 2022-03-31 10754811 frs-core:CapitalRedemptionReserve 2023-03-31 10754811 frs-core:OtherReservesSubtotal 2022-04-01 2023-03-31 10754811 frs-core:OtherReservesSubtotal 2022-03-31 10754811 frs-core:OtherReservesSubtotal 2023-03-31 10754811 frs-core:RevaluationReserve 2022-04-01 2023-03-31 10754811 frs-core:RevaluationReserve 2022-03-31 10754811 frs-core:RevaluationReserve 2023-03-31 10754811 frs-core:SharePremium 2022-04-01 2023-03-31 10754811 frs-core:SharePremium 2022-03-31 10754811 frs-core:SharePremium 2023-03-31 10754811 frs-core:ShareCapital 2022-04-01 2023-03-31 10754811 frs-core:ShareCapital 2022-03-31 10754811 frs-core:ShareCapital 2023-03-31 10754811 frs-core:RetainedEarningsAccumulatedLosses 2022-04-01 2023-03-31 10754811 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-03-31 10754811 frs-core:RetainedEarningsAccumulatedLosses 2023-03-31 10754811 frs-core:RetainedEarningsAccumulatedLosses 2022-03-31 10754811 frs-core:RetainedEarningsAccumulatedLosses 2023-03-31 10754811 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-03-31 10754811 frs-countries:UnitedKingdom 2022-04-01 2023-03-31 10754811 frs-countries:Europe 2022-04-01 2023-03-31 10754811 frs-countries:NorthAmerica 2022-04-01 2023-03-31 10754811 frs-countries:SouthAmerica 2022-04-01 2023-03-31 10754811 frs-countries:Asia 2022-04-01 2023-03-31 10754811 frs-countries:RestWorldOutsideUK 2022-04-01 2023-03-31 10754811 frs-bus:HighestPaidDirector 2022-04-01 2023-03-31 10754811 frs-bus:PrivateLimitedCompanyLtd 2022-04-01 2023-03-31 10754811 frs-bus:CompanyLimitedByGuarantee 2022-04-01 2023-03-31 10754811 frs-bus:LimitedLiabilityPartnershipLLP 2022-04-01 2023-03-31 10754811 frs-bus:LimitedLiabilityPartnershipsSORP 2022-04-01 2023-03-31 10754811 frs-bus:FullAccounts 2022-04-01 2023-03-31 10754811 frs-bus:FilletedAccounts 2022-04-01 2023-03-31 10754811 frs-bus:AbridgedAccounts 2022-04-01 2023-03-31 10754811 frs-bus:FRS102 2022-04-01 2023-03-31 10754811 frs-bus:MediumEntities 2022-04-01 2023-03-31 10754811 frs-bus:SmallEntities 2022-04-01 2023-03-31 10754811 frs-bus:EntityHasNeverTraded 2022-04-01 2023-03-31 10754811 frs-bus:EntityNoLongerTradingButTradedInPast 2022-04-01 2023-03-31 10754811 frs-bus:Audited 2022-04-01 2023-03-31 10754811 frs-bus:AuditExempt-NoAccountantsReport 2022-04-01 2023-03-31 10754811 frs-bus:AuditExemptWithAccountantsReport 2022-04-01 2023-03-31 10754811 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-04-01 2023-03-31 10754811 frs-bus:LargeCompaniesRegimeForAccounts 2022-04-01 2023-03-31 10754811 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-04-01 2023-03-31 10754811 frs-bus:SmallCompaniesRegimeForAccounts 2022-04-01 2023-03-31 10754811 frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-04-01 2023-03-31 10754811 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-04-01 2023-03-31 10754811 frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-04-01 2023-03-31 10754811 frs-bus:OrdinaryShareClass1 2022-04-01 2023-03-31 10754811 frs-bus:OrdinaryShareClass1 2022-03-31 10754811 frs-bus:OrdinaryShareClass1 2023-03-31 10754811 frs-bus:OrdinaryShareClass2 2022-04-01 2023-03-31 10754811 frs-bus:OrdinaryShareClass2 2022-03-31 10754811 frs-bus:OrdinaryShareClass2 2023-03-31 10754811 frs-bus:OrdinaryShareClass3 2022-04-01 2023-03-31 10754811 frs-bus:OrdinaryShareClass3 2022-03-31 10754811 frs-bus:OrdinaryShareClass3 2023-03-31 10754811 frs-bus:OrdinaryShareClass4 2022-04-01 2023-03-31 10754811 frs-bus:OrdinaryShareClass4 2022-03-31 10754811 frs-bus:OrdinaryShareClass4 2023-03-31 10754811 frs-bus:OrdinaryShareClass5 2022-04-01 2023-03-31 10754811 frs-bus:OrdinaryShareClass5 2022-03-31 10754811 frs-bus:OrdinaryShareClass5 2023-03-31 10754811 frs-bus:PreferenceShareClass1 2022-04-01 2023-03-31 10754811 frs-bus:PreferenceShareClass1 2022-03-31 10754811 frs-bus:PreferenceShareClass1 2023-03-31 10754811 frs-bus:PreferenceShareClass2 2022-04-01 2023-03-31 10754811 frs-bus:PreferenceShareClass2 2022-03-31 10754811 frs-bus:PreferenceShareClass2 2023-03-31 10754811 frs-bus:PreferenceShareClass3 2022-04-01 2023-03-31 10754811 frs-bus:PreferenceShareClass3 2022-03-31 10754811 frs-bus:PreferenceShareClass3 2023-03-31 10754811 frs-bus:PreferenceShareClass4 2022-04-01 2023-03-31 10754811 frs-bus:PreferenceShareClass4 2022-03-31 10754811 frs-bus:PreferenceShareClass4 2023-03-31 10754811 frs-bus:PreferenceShareClass5 2022-04-01 2023-03-31 10754811 frs-bus:PreferenceShareClass5 2022-03-31 10754811 frs-bus:PreferenceShareClass5 2023-03-31 10754811 1 2022-04-01 2023-03-31 10754811 1 2023-03-31 10754811 1 2022-04-01 2023-03-31 10754811 frs-core:LeasedAssets 2022-04-01 2023-03-31 10754811 frs-core:OwnedAssets 2022-04-01 2023-03-31 10754811 frs-core:CurrencyRisk 2022-04-01 2023-03-31 10754811 frs-core:MarketRisk 2022-04-01 2023-03-31 10754811 frs-core:InterestRateRisk 2022-04-01 2023-03-31 10754811 frs-core:DeferredTaxation 2022-04-01 2023-03-31 10754811 frs-core:DeferredTaxation 2022-03-31 10754811 frs-core:DeferredTaxation 2023-03-31 10754811 frs-core:OtherProvisionsContingentLiabilities 2022-04-01 2023-03-31 10754811 frs-core:OtherProvisionsContingentLiabilities 2022-03-31 10754811 frs-core:OtherProvisionsContingentLiabilities 2023-03-31 10754811 frs-core:ProvisionsDeferredTax 2023-03-31 10754811 frs-core:OtherDeferredTax 2023-03-31 10754811 frs-core:AcceleratedTaxDepreciationDeferredTax 2023-03-31 10754811 frs-core:TaxLossesCarry-forwardsDeferredTax 2023-03-31 10754811 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-03-31 10754811 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-04-01 2023-03-31 10754811 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-03-31 10754811 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-03-31 10754811 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-04-01 2023-03-31 10754811 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-03-31 10754811 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-03-31 10754811 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-04-01 2023-03-31 10754811 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-03-31 10754811 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-03-31 10754811 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-03-31 10754811 frs-core:RevaluationInvestmentPropertyDeferredTax 2023-03-31 10754811 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-03-31 10754811 frs-core:OtherPost-employmentBenefitsDeferredTax 2023-03-31 10754811 frs-core:Share-basedPaymentsDeferredTax 2023-03-31 10754811 frs-core:TaxCreditsDeferredTax 2023-03-31 10754811 frs-core:CostValuation 2022-03-31 10754811 frs-core:AdditionsToInvestments 2023-03-31 10754811 frs-core:DisposalsRepaymentsInvestments 2023-03-31 10754811 frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-03-31 10754811 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-03-31 10754811 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-03-31 10754811 frs-core:OtherIncreaseDecreaseInInvestments 2023-03-31 10754811 frs-core:CostValuation 2023-03-31 10754811 frs-core:ProvisionsForImpairmentInvestments 2022-03-31 10754811 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-03-31 10754811 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-03-31 10754811 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-03-31 10754811 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-03-31 10754811 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-03-31 10754811 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-03-31 10754811 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-03-31 10754811 frs-core:ProvisionsForImpairmentInvestments 2023-03-31 10754811 frs-core:ListedExchangeTraded 2023-03-31 10754811 frs-core:ListedExchangeTraded 2022-03-31 10754811 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-03-31 10754811 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-03-31 10754811 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-03-31 10754811 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-03-31 10754811 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-03-31 10754811 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-03-31 10754811 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-03-31 10754811 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-03-31 10754811 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 10754811 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 10754811 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 10754811 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 10754811 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 10754811 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-03-31 10754811 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 10754811 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 10754811 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 10754811 frs-core:UnlistedNon-exchangeTraded 2023-03-31 10754811 frs-core:UnlistedNon-exchangeTraded 2022-03-31 10754811 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-03-31 10754811 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 10754811 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 10754811 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 10754811 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 10754811 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 10754811 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 10754811 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-03-31 10754811 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 10754811 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 10754811 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 10754811 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 10754811 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 10754811 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-03-31 10754811 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 10754811 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 10754811 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 10754811 dpl-frs:CostSales 2022-04-01 2023-03-31 10754811 dpl-frs:CostSales 2022-03-31 10754811 dpl-frs:CostSales 2023-03-31 10754811 dpl-frs:DistributionCosts 2022-04-01 2023-03-31 10754811 dpl-frs:AdministrativeExpenses 2022-04-01 2023-03-31 10754811 frs-bus:Director1 2022-04-01 2023-03-31 10754811 frs-bus:Director1 2022-03-31 10754811 frs-bus:Director1 2023-03-31 10754811 frs-bus:Director2 2022-04-01 2023-03-31 10754811 frs-bus:Director2 2022-03-31 10754811 frs-bus:Director2 2023-03-31 10754811 frs-bus:Director3 2022-04-01 2023-03-31 10754811 frs-bus:Director3 2022-03-31 10754811 frs-bus:Director3 2023-03-31 10754811 frs-bus:CompanySecretary1 2022-04-01 2023-03-31 10754811 frs-bus:CompanySecretary2 2022-04-01 2023-03-31 10754811 1 2022-04-01 2023-03-31 10754811 frs-core:CurrentFinancialInstruments 1 2023-03-31 10754811 frs-core:Non-currentFinancialInstruments 1 2023-03-31 10754811 2 2022-04-01 2023-03-31 10754811 frs-core:CurrentFinancialInstruments 2 2023-03-31 10754811 frs-core:Non-currentFinancialInstruments 2 2023-03-31 10754811 3 2022-04-01 2023-03-31 10754811 frs-core:CurrentFinancialInstruments 3 2023-03-31 10754811 frs-core:Non-currentFinancialInstruments 3 2023-03-31 10754811 4 2022-04-01 2023-03-31 10754811 frs-core:CurrentFinancialInstruments 4 2023-03-31 10754811 frs-core:Non-currentFinancialInstruments 4 2023-03-31 10754811 5 2022-04-01 2023-03-31 10754811 frs-core:CurrentFinancialInstruments 5 2023-03-31 10754811 frs-core:Non-currentFinancialInstruments 5 2023-03-31 10754811 6 2022-04-01 2023-03-31 10754811 frs-core:CurrentFinancialInstruments 6 2023-03-31 10754811 frs-core:Non-currentFinancialInstruments 6 2023-03-31 10754811 7 2022-04-01 2023-03-31 10754811 frs-core:CurrentFinancialInstruments 7 2023-03-31 10754811 frs-core:Non-currentFinancialInstruments 7 2023-03-31 10754811 8 2022-04-01 2023-03-31 10754811 frs-core:CurrentFinancialInstruments 8 2023-03-31 10754811 frs-core:Non-currentFinancialInstruments 8 2023-03-31 10754811 9 2022-04-01 2023-03-31 10754811 frs-core:CurrentFinancialInstruments 9 2023-03-31 10754811 frs-core:Non-currentFinancialInstruments 9 2023-03-31 10754811 10 2022-04-01 2023-03-31 10754811 frs-core:CurrentFinancialInstruments 10 2023-03-31 10754811 frs-core:Non-currentFinancialInstruments 10 2023-03-31 10754811 11 2022-04-01 2023-03-31 10754811 frs-core:CurrentFinancialInstruments 11 2023-03-31 10754811 frs-core:Non-currentFinancialInstruments 11 2023-03-31 10754811 12 2022-04-01 2023-03-31 10754811 frs-core:CurrentFinancialInstruments 12 2023-03-31 10754811 frs-core:Non-currentFinancialInstruments 12 2023-03-31 10754811 13 2022-04-01 2023-03-31 10754811 frs-core:CurrentFinancialInstruments 13 2023-03-31 10754811 frs-core:Non-currentFinancialInstruments 13 2023-03-31 10754811 14 2022-04-01 2023-03-31 10754811 frs-core:CurrentFinancialInstruments 14 2023-03-31 10754811 frs-core:Non-currentFinancialInstruments 14 2023-03-31 10754811 15 2022-04-01 2023-03-31 10754811 frs-core:CurrentFinancialInstruments 15 2023-03-31 10754811 frs-core:Non-currentFinancialInstruments 15 2023-03-31 10754811 16 2022-04-01 2023-03-31 10754811 frs-core:CurrentFinancialInstruments 16 2023-03-31 10754811 frs-core:Non-currentFinancialInstruments 16 2023-03-31 10754811 17 2022-04-01 2023-03-31 10754811 frs-core:CurrentFinancialInstruments 17 2023-03-31 10754811 frs-core:Non-currentFinancialInstruments 17 2023-03-31 10754811 18 2022-04-01 2023-03-31 10754811 frs-core:CurrentFinancialInstruments 18 2023-03-31 10754811 frs-core:Non-currentFinancialInstruments 18 2023-03-31 10754811 19 2022-04-01 2023-03-31 10754811 frs-core:CurrentFinancialInstruments 19 2023-03-31 10754811 frs-core:Non-currentFinancialInstruments 19 2023-03-31 10754811 20 2022-04-01 2023-03-31 10754811 frs-core:CurrentFinancialInstruments 20 2023-03-31 10754811 frs-core:Non-currentFinancialInstruments 20 2023-03-31 10754811 dpl-frs:Item1 2022-04-01 2023-03-31 10754811 dpl-frs:Item1 2022-03-31 10754811 dpl-frs:Item1 2023-03-31 10754811 dpl-frs:CostSales dpl-frs:Item1 2022-04-01 2023-03-31 10754811 dpl-frs:CostSales dpl-frs:Item1 2022-03-31 10754811 dpl-frs:CostSales dpl-frs:Item1 2023-03-31 10754811 dpl-frs:DistributionCosts dpl-frs:Item1 2022-04-01 2023-03-31 10754811 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-04-01 2023-03-31 10754811 dpl-frs:Item2 2022-04-01 2023-03-31 10754811 dpl-frs:Item2 2022-03-31 10754811 dpl-frs:Item2 2023-03-31 10754811 dpl-frs:CostSales dpl-frs:Item2 2022-04-01 2023-03-31 10754811 dpl-frs:CostSales dpl-frs:Item2 2022-03-31 10754811 dpl-frs:CostSales dpl-frs:Item2 2023-03-31 10754811 dpl-frs:DistributionCosts dpl-frs:Item2 2022-04-01 2023-03-31 10754811 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-04-01 2023-03-31 10754811 dpl-frs:Item3 2022-04-01 2023-03-31 10754811 dpl-frs:Item3 2022-03-31 10754811 dpl-frs:Item3 2023-03-31 10754811 dpl-frs:CostSales dpl-frs:Item3 2022-04-01 2023-03-31 10754811 dpl-frs:CostSales dpl-frs:Item3 2022-03-31 10754811 dpl-frs:CostSales dpl-frs:Item3 2023-03-31 10754811 dpl-frs:DistributionCosts dpl-frs:Item3 2022-04-01 2023-03-31 10754811 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-04-01 2023-03-31 10754811 dpl-frs:Item4 2022-04-01 2023-03-31 10754811 dpl-frs:Item4 2022-03-31 10754811 dpl-frs:Item4 2023-03-31 10754811 dpl-frs:CostSales dpl-frs:Item4 2022-04-01 2023-03-31 10754811 dpl-frs:CostSales dpl-frs:Item4 2022-03-31 10754811 dpl-frs:CostSales dpl-frs:Item4 2023-03-31 10754811 dpl-frs:DistributionCosts dpl-frs:Item4 2022-04-01 2023-03-31 10754811 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-04-01 2023-03-31 10754811 dpl-frs:Item5 2022-04-01 2023-03-31 10754811 dpl-frs:Item5 2022-03-31 10754811 dpl-frs:Item5 2023-03-31 10754811 dpl-frs:CostSales dpl-frs:Item5 2022-04-01 2023-03-31 10754811 dpl-frs:CostSales dpl-frs:Item5 2022-03-31 10754811 dpl-frs:CostSales dpl-frs:Item5 2023-03-31 10754811 dpl-frs:DistributionCosts dpl-frs:Item5 2022-04-01 2023-03-31 10754811 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-04-01 2023-03-31 10754811 dpl-frs:Item6 2022-04-01 2023-03-31 10754811 dpl-frs:Item6 2022-03-31 10754811 dpl-frs:Item6 2023-03-31 10754811 dpl-frs:CostSales dpl-frs:Item6 2022-04-01 2023-03-31 10754811 dpl-frs:CostSales dpl-frs:Item6 2022-03-31 10754811 dpl-frs:CostSales dpl-frs:Item6 2023-03-31 10754811 dpl-frs:DistributionCosts dpl-frs:Item6 2022-04-01 2023-03-31 10754811 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-04-01 2023-03-31 10754811 dpl-frs:Item7 2022-04-01 2023-03-31 10754811 dpl-frs:Item7 2022-03-31 10754811 dpl-frs:Item7 2023-03-31 10754811 dpl-frs:CostSales dpl-frs:Item7 2022-04-01 2023-03-31 10754811 dpl-frs:CostSales dpl-frs:Item7 2022-03-31 10754811 dpl-frs:CostSales dpl-frs:Item7 2023-03-31 10754811 dpl-frs:DistributionCosts dpl-frs:Item7 2022-04-01 2023-03-31 10754811 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-04-01 2023-03-31 10754811 dpl-frs:Item8 2022-04-01 2023-03-31 10754811 dpl-frs:Item8 2022-03-31 10754811 dpl-frs:Item8 2023-03-31 10754811 dpl-frs:CostSales dpl-frs:Item8 2022-04-01 2023-03-31 10754811 dpl-frs:CostSales dpl-frs:Item8 2022-03-31 10754811 dpl-frs:CostSales dpl-frs:Item8 2023-03-31 10754811 dpl-frs:DistributionCosts dpl-frs:Item8 2022-04-01 2023-03-31 10754811 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-04-01 2023-03-31 10754811 dpl-frs:Item9 2022-04-01 2023-03-31 10754811 dpl-frs:Item9 2022-03-31 10754811 dpl-frs:Item9 2023-03-31 10754811 dpl-frs:CostSales dpl-frs:Item9 2022-04-01 2023-03-31 10754811 dpl-frs:CostSales dpl-frs:Item9 2022-03-31 10754811 dpl-frs:CostSales dpl-frs:Item9 2023-03-31 10754811 dpl-frs:DistributionCosts dpl-frs:Item9 2022-04-01 2023-03-31 10754811 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-04-01 2023-03-31 10754811 dpl-frs:Item10 2022-04-01 2023-03-31 10754811 dpl-frs:Item10 2022-03-31 10754811 dpl-frs:Item10 2023-03-31 10754811 dpl-frs:CostSales dpl-frs:Item10 2022-04-01 2023-03-31 10754811 dpl-frs:CostSales dpl-frs:Item10 2022-03-31 10754811 dpl-frs:CostSales dpl-frs:Item10 2023-03-31 10754811 dpl-frs:DistributionCosts dpl-frs:Item10 2022-04-01 2023-03-31 10754811 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-04-01 2023-03-31 10754811 dpl-frs:Item11 2022-04-01 2023-03-31 10754811 dpl-frs:Item11 2022-03-31 10754811 dpl-frs:Item11 2023-03-31 10754811 dpl-frs:CostSales dpl-frs:Item11 2022-04-01 2023-03-31 10754811 dpl-frs:CostSales dpl-frs:Item11 2022-03-31 10754811 dpl-frs:CostSales dpl-frs:Item11 2023-03-31 10754811 dpl-frs:DistributionCosts dpl-frs:Item11 2022-04-01 2023-03-31 10754811 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-04-01 2023-03-31 10754811 dpl-frs:Item12 2022-04-01 2023-03-31 10754811 dpl-frs:Item12 2022-03-31 10754811 dpl-frs:Item12 2023-03-31 10754811 dpl-frs:CostSales dpl-frs:Item12 2022-04-01 2023-03-31 10754811 dpl-frs:CostSales dpl-frs:Item12 2022-03-31 10754811 dpl-frs:CostSales dpl-frs:Item12 2023-03-31 10754811 dpl-frs:DistributionCosts dpl-frs:Item12 2022-04-01 2023-03-31 10754811 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-04-01 2023-03-31 10754811 1 2022-04-01 2023-03-31 10754811 frs-countries:EnglandWales 2022-04-01 2023-03-31 10754811 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-03-31 10754811 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-03-31 10754811 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-03-31 10754811 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-03-31 10754811 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-04-01 2022-03-31 10754811 frs-core:AllSubsidiaries 2021-04-01 2022-03-31 10754811 frs-core:KeyManagementPersonnel 2021-04-01 2022-03-31 10754811 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-04-01 2022-03-31 10754811 frs-core:OtherRelatedParties 2021-04-01 2022-03-31 10754811 2021-03-31 10754811 2022-03-31 10754811 2021-04-01 2022-03-31 10754811 frs-core:CurrentFinancialInstruments 2022-03-31 10754811 frs-core:CurrentFinancialInstruments 2021-04-01 2022-03-31 10754811 frs-core:Non-currentFinancialInstruments 2022-03-31 10754811 frs-core:Non-currentFinancialInstruments 2021-04-01 2022-03-31 10754811 frs-core:CurrentFinancialInstruments 2021-04-01 2022-03-31 10754811 frs-core:CurrentFinancialInstruments 2022-03-31 10754811 frs-core:AfterOneYear 2021-04-01 2022-03-31 10754811 frs-core:BetweenOneFiveYears 2021-04-01 2022-03-31 10754811 frs-core:BetweenOneFiveYears 2022-03-31 10754811 frs-core:ComputerEquipment 2022-03-31 10754811 frs-core:ComputerEquipment 2021-04-01 2022-03-31 10754811 frs-core:ComputerEquipment 2021-03-31 10754811 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-03-31 10754811 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-04-01 2022-03-31 10754811 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-03-31 10754811 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-03-31 10754811 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-04-01 2022-03-31 10754811 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-03-31 10754811 frs-core:FurnitureFittings 2022-03-31 10754811 frs-core:FurnitureFittings 2021-04-01 2022-03-31 10754811 frs-core:FurnitureFittings 2021-03-31 10754811 frs-core:NetGoodwill 2022-03-31 10754811 frs-core:NetGoodwill 2021-04-01 2022-03-31 10754811 frs-core:NetGoodwill 2021-03-31 10754811 frs-core:InvestmentPropertyIncludedWithinPPE 2022-03-31 10754811 frs-core:InvestmentPropertyIncludedWithinPPE 2021-04-01 2022-03-31 10754811 frs-core:InvestmentPropertyIncludedWithinPPE 2021-03-31 10754811 frs-core:LandBuildings 2022-03-31 10754811 frs-core:LandBuildings 2021-04-01 2022-03-31 10754811 frs-core:LandBuildings 2021-03-31 10754811 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-03-31 10754811 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-04-01 2022-03-31 10754811 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-03-31 10754811 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-03-31 10754811 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-04-01 2022-03-31 10754811 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-03-31 10754811 frs-core:MoreThanFiveYears 2021-04-01 2022-03-31 10754811 frs-core:MoreThanFiveYears 2022-03-31 10754811 frs-core:MotorVehicles 2022-03-31 10754811 frs-core:MotorVehicles 2021-04-01 2022-03-31 10754811 frs-core:MotorVehicles 2021-03-31 10754811 frs-core:OtherResidualIntangibleAssets 2022-03-31 10754811 frs-core:OtherResidualIntangibleAssets 2021-04-01 2022-03-31 10754811 frs-core:OtherResidualIntangibleAssets 2021-03-31 10754811 frs-core:PlantMachinery 2022-03-31 10754811 frs-core:PlantMachinery 2021-04-01 2022-03-31 10754811 frs-core:PlantMachinery 2021-03-31 10754811 frs-core:Secured 2022-03-31 10754811 frs-core:Unsecured 2022-03-31 10754811 frs-core:WithinOneYear 2021-04-01 2022-03-31 10754811 frs-core:WithinOneYear 2022-03-31 10754811 frs-core:CapitalRedemptionReserve 2021-04-01 2022-03-31 10754811 frs-core:CapitalRedemptionReserve 2021-03-31 10754811 frs-core:CapitalRedemptionReserve 2022-03-31 10754811 frs-core:OtherReservesSubtotal 2021-04-01 2022-03-31 10754811 frs-core:OtherReservesSubtotal 2021-03-31 10754811 frs-core:OtherReservesSubtotal 2022-03-31 10754811 frs-core:RevaluationReserve 2021-04-01 2022-03-31 10754811 frs-core:RevaluationReserve 2021-03-31 10754811 frs-core:RevaluationReserve 2022-03-31 10754811 frs-core:SharePremium 2021-04-01 2022-03-31 10754811 frs-core:SharePremium 2021-03-31 10754811 frs-core:SharePremium 2022-03-31 10754811 frs-core:ShareCapital 2021-04-01 2022-03-31 10754811 frs-core:ShareCapital 2021-03-31 10754811 frs-core:ShareCapital 2022-03-31 10754811 frs-core:RetainedEarningsAccumulatedLosses 2021-04-01 2022-03-31 10754811 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-03-31 10754811 frs-core:RetainedEarningsAccumulatedLosses 2022-03-31 10754811 frs-core:RetainedEarningsAccumulatedLosses 2021-03-31 10754811 frs-core:RetainedEarningsAccumulatedLosses 2022-03-31 10754811 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-03-31 10754811 frs-countries:UnitedKingdom 2021-04-01 2022-03-31 10754811 frs-countries:Europe 2021-04-01 2022-03-31 10754811 frs-countries:NorthAmerica 2021-04-01 2022-03-31 10754811 frs-countries:SouthAmerica 2021-04-01 2022-03-31 10754811 frs-countries:Asia 2021-04-01 2022-03-31 10754811 frs-countries:RestWorldOutsideUK 2021-04-01 2022-03-31 10754811 frs-bus:HighestPaidDirector 2021-04-01 2022-03-31 10754811 frs-bus:PrivateLimitedCompanyLtd 2021-04-01 2022-03-31 10754811 frs-bus:CompanyLimitedByGuarantee 2021-04-01 2022-03-31 10754811 frs-bus:LimitedLiabilityPartnershipLLP 2021-04-01 2022-03-31 10754811 frs-bus:LimitedLiabilityPartnershipsSORP 2021-04-01 2022-03-31 10754811 frs-bus:FullAccounts 2021-04-01 2022-03-31 10754811 frs-bus:FilletedAccounts 2021-04-01 2022-03-31 10754811 frs-bus:AbridgedAccounts 2021-04-01 2022-03-31 10754811 frs-bus:FRS102 2021-04-01 2022-03-31 10754811 frs-bus:MediumEntities 2021-04-01 2022-03-31 10754811 frs-bus:SmallEntities 2021-04-01 2022-03-31 10754811 frs-bus:EntityHasNeverTraded 2021-04-01 2022-03-31 10754811 frs-bus:EntityNoLongerTradingButTradedInPast 2021-04-01 2022-03-31 10754811 frs-bus:Audited 2021-04-01 2022-03-31 10754811 frs-bus:AuditExempt-NoAccountantsReport 2021-04-01 2022-03-31 10754811 frs-bus:AuditExemptWithAccountantsReport 2021-04-01 2022-03-31 10754811 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-04-01 2022-03-31 10754811 frs-bus:LargeCompaniesRegimeForAccounts 2021-04-01 2022-03-31 10754811 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-04-01 2022-03-31 10754811 frs-bus:SmallCompaniesRegimeForAccounts 2021-04-01 2022-03-31 10754811 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-04-01 2022-03-31 10754811 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-04-01 2022-03-31 10754811 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-04-01 2022-03-31 10754811 frs-bus:OrdinaryShareClass1 2021-04-01 2022-03-31 10754811 frs-bus:OrdinaryShareClass1 2021-03-31 10754811 frs-bus:OrdinaryShareClass1 2022-03-31 10754811 frs-bus:OrdinaryShareClass2 2021-04-01 2022-03-31 10754811 frs-bus:OrdinaryShareClass2 2021-03-31 10754811 frs-bus:OrdinaryShareClass2 2022-03-31 10754811 frs-bus:OrdinaryShareClass3 2021-04-01 2022-03-31 10754811 frs-bus:OrdinaryShareClass3 2021-03-31 10754811 frs-bus:OrdinaryShareClass3 2022-03-31 10754811 frs-bus:OrdinaryShareClass4 2021-04-01 2022-03-31 10754811 frs-bus:OrdinaryShareClass4 2021-03-31 10754811 frs-bus:OrdinaryShareClass4 2022-03-31 10754811 frs-bus:OrdinaryShareClass5 2021-04-01 2022-03-31 10754811 frs-bus:OrdinaryShareClass5 2021-03-31 10754811 frs-bus:OrdinaryShareClass5 2022-03-31 10754811 frs-bus:PreferenceShareClass1 2021-04-01 2022-03-31 10754811 frs-bus:PreferenceShareClass1 2021-03-31 10754811 frs-bus:PreferenceShareClass1 2022-03-31 10754811 frs-bus:PreferenceShareClass2 2021-04-01 2022-03-31 10754811 frs-bus:PreferenceShareClass2 2021-03-31 10754811 frs-bus:PreferenceShareClass2 2022-03-31 10754811 frs-bus:PreferenceShareClass3 2021-04-01 2022-03-31 10754811 frs-bus:PreferenceShareClass3 2021-03-31 10754811 frs-bus:PreferenceShareClass3 2022-03-31 10754811 frs-bus:PreferenceShareClass4 2021-04-01 2022-03-31 10754811 frs-bus:PreferenceShareClass4 2021-03-31 10754811 frs-bus:PreferenceShareClass4 2022-03-31 10754811 frs-bus:PreferenceShareClass5 2021-04-01 2022-03-31 10754811 frs-bus:PreferenceShareClass5 2021-03-31 10754811 frs-bus:PreferenceShareClass5 2022-03-31 10754811 1 2021-04-01 2022-03-31 10754811 1 2022-03-31 10754811 1 2021-04-01 2022-03-31 10754811 frs-core:LeasedAssets 2021-04-01 2022-03-31 10754811 frs-core:OwnedAssets 2021-04-01 2022-03-31 10754811 frs-core:CurrencyRisk 2021-04-01 2022-03-31 10754811 frs-core:MarketRisk 2021-04-01 2022-03-31 10754811 frs-core:InterestRateRisk 2021-04-01 2022-03-31 10754811 frs-core:DeferredTaxation 2021-04-01 2022-03-31 10754811 frs-core:DeferredTaxation 2021-03-31 10754811 frs-core:DeferredTaxation 2022-03-31 10754811 frs-core:OtherProvisionsContingentLiabilities 2021-04-01 2022-03-31 10754811 frs-core:OtherProvisionsContingentLiabilities 2021-03-31 10754811 frs-core:OtherProvisionsContingentLiabilities 2022-03-31 10754811 frs-core:ProvisionsDeferredTax 2022-03-31 10754811 frs-core:OtherDeferredTax 2022-03-31 10754811 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-03-31 10754811 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-03-31 10754811 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-03-31 10754811 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-04-01 2022-03-31 10754811 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-03-31 10754811 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-03-31 10754811 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-04-01 2022-03-31 10754811 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-03-31 10754811 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-03-31 10754811 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-04-01 2022-03-31 10754811 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-03-31 10754811 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-03-31 10754811 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-03-31 10754811 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-03-31 10754811 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-03-31 10754811 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-03-31 10754811 frs-core:Share-basedPaymentsDeferredTax 2022-03-31 10754811 frs-core:TaxCreditsDeferredTax 2022-03-31 10754811 frs-core:CostValuation 2021-03-31 10754811 frs-core:AdditionsToInvestments 2022-03-31 10754811 frs-core:DisposalsRepaymentsInvestments 2022-03-31 10754811 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-03-31 10754811 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-03-31 10754811 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-03-31 10754811 frs-core:OtherIncreaseDecreaseInInvestments 2022-03-31 10754811 frs-core:CostValuation 2022-03-31 10754811 frs-core:ProvisionsForImpairmentInvestments 2021-03-31 10754811 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-03-31 10754811 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-03-31 10754811 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-03-31 10754811 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-03-31 10754811 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-03-31 10754811 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-03-31 10754811 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-03-31 10754811 frs-core:ProvisionsForImpairmentInvestments 2022-03-31 10754811 frs-core:ListedExchangeTraded 2022-03-31 10754811 frs-core:ListedExchangeTraded 2021-03-31 10754811 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-03-31 10754811 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-03-31 10754811 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-03-31 10754811 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-03-31 10754811 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-03-31 10754811 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-03-31 10754811 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-03-31 10754811 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-03-31 10754811 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-03-31 10754811 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 10754811 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 10754811 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 10754811 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 10754811 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-03-31 10754811 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 10754811 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 10754811 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 10754811 frs-core:UnlistedNon-exchangeTraded 2022-03-31 10754811 frs-core:UnlistedNon-exchangeTraded 2021-03-31 10754811 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-03-31 10754811 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 10754811 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 10754811 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 10754811 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 10754811 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 10754811 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 10754811 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-03-31 10754811 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-03-31 10754811 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 10754811 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 10754811 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 10754811 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 10754811 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-03-31 10754811 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 10754811 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 10754811 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 10754811 dpl-frs:CostSales 2021-04-01 2022-03-31 10754811 dpl-frs:CostSales 2021-03-31 10754811 dpl-frs:CostSales 2022-03-31 10754811 dpl-frs:DistributionCosts 2021-04-01 2022-03-31 10754811 dpl-frs:AdministrativeExpenses 2021-04-01 2022-03-31 10754811 frs-bus:Director1 2021-04-01 2022-03-31 10754811 frs-bus:Director1 2021-03-31 10754811 frs-bus:Director1 2022-03-31 10754811 frs-bus:Director2 2021-04-01 2022-03-31 10754811 frs-bus:Director2 2021-03-31 10754811 frs-bus:Director2 2022-03-31 10754811 frs-bus:Director3 2021-04-01 2022-03-31 10754811 frs-bus:Director3 2021-03-31 10754811 frs-bus:Director3 2022-03-31 10754811 frs-bus:CompanySecretary1 2021-04-01 2022-03-31 10754811 frs-bus:CompanySecretary2 2021-04-01 2022-03-31 10754811 1 2021-04-01 2022-03-31 10754811 frs-core:CurrentFinancialInstruments 1 2022-03-31 10754811 frs-core:Non-currentFinancialInstruments 1 2022-03-31 10754811 2 2021-04-01 2022-03-31 10754811 frs-core:CurrentFinancialInstruments 2 2022-03-31 10754811 frs-core:Non-currentFinancialInstruments 2 2022-03-31 10754811 3 2021-04-01 2022-03-31 10754811 frs-core:CurrentFinancialInstruments 3 2022-03-31 10754811 frs-core:Non-currentFinancialInstruments 3 2022-03-31 10754811 4 2021-04-01 2022-03-31 10754811 frs-core:CurrentFinancialInstruments 4 2022-03-31 10754811 frs-core:Non-currentFinancialInstruments 4 2022-03-31 10754811 5 2021-04-01 2022-03-31 10754811 frs-core:CurrentFinancialInstruments 5 2022-03-31 10754811 frs-core:Non-currentFinancialInstruments 5 2022-03-31 10754811 6 2021-04-01 2022-03-31 10754811 frs-core:CurrentFinancialInstruments 6 2022-03-31 10754811 frs-core:Non-currentFinancialInstruments 6 2022-03-31 10754811 7 2021-04-01 2022-03-31 10754811 frs-core:CurrentFinancialInstruments 7 2022-03-31 10754811 frs-core:Non-currentFinancialInstruments 7 2022-03-31 10754811 8 2021-04-01 2022-03-31 10754811 frs-core:CurrentFinancialInstruments 8 2022-03-31 10754811 frs-core:Non-currentFinancialInstruments 8 2022-03-31 10754811 9 2021-04-01 2022-03-31 10754811 frs-core:CurrentFinancialInstruments 9 2022-03-31 10754811 frs-core:Non-currentFinancialInstruments 9 2022-03-31 10754811 10 2021-04-01 2022-03-31 10754811 frs-core:CurrentFinancialInstruments 10 2022-03-31 10754811 frs-core:Non-currentFinancialInstruments 10 2022-03-31 10754811 11 2021-04-01 2022-03-31 10754811 frs-core:CurrentFinancialInstruments 11 2022-03-31 10754811 frs-core:Non-currentFinancialInstruments 11 2022-03-31 10754811 12 2021-04-01 2022-03-31 10754811 frs-core:CurrentFinancialInstruments 12 2022-03-31 10754811 frs-core:Non-currentFinancialInstruments 12 2022-03-31 10754811 13 2021-04-01 2022-03-31 10754811 frs-core:CurrentFinancialInstruments 13 2022-03-31 10754811 frs-core:Non-currentFinancialInstruments 13 2022-03-31 10754811 14 2021-04-01 2022-03-31 10754811 frs-core:CurrentFinancialInstruments 14 2022-03-31 10754811 frs-core:Non-currentFinancialInstruments 14 2022-03-31 10754811 15 2021-04-01 2022-03-31 10754811 frs-core:CurrentFinancialInstruments 15 2022-03-31 10754811 frs-core:Non-currentFinancialInstruments 15 2022-03-31 10754811 16 2021-04-01 2022-03-31 10754811 frs-core:CurrentFinancialInstruments 16 2022-03-31 10754811 frs-core:Non-currentFinancialInstruments 16 2022-03-31 10754811 17 2021-04-01 2022-03-31 10754811 frs-core:CurrentFinancialInstruments 17 2022-03-31 10754811 frs-core:Non-currentFinancialInstruments 17 2022-03-31 10754811 18 2021-04-01 2022-03-31 10754811 frs-core:CurrentFinancialInstruments 18 2022-03-31 10754811 frs-core:Non-currentFinancialInstruments 18 2022-03-31 10754811 19 2021-04-01 2022-03-31 10754811 frs-core:CurrentFinancialInstruments 19 2022-03-31 10754811 frs-core:Non-currentFinancialInstruments 19 2022-03-31 10754811 20 2021-04-01 2022-03-31 10754811 frs-core:CurrentFinancialInstruments 20 2022-03-31 10754811 frs-core:Non-currentFinancialInstruments 20 2022-03-31 10754811 dpl-frs:Item1 2021-04-01 2022-03-31 10754811 dpl-frs:Item1 2021-03-31 10754811 dpl-frs:Item1 2022-03-31 10754811 dpl-frs:CostSales dpl-frs:Item1 2021-04-01 2022-03-31 10754811 dpl-frs:CostSales dpl-frs:Item1 2021-03-31 10754811 dpl-frs:CostSales dpl-frs:Item1 2022-03-31 10754811 dpl-frs:DistributionCosts dpl-frs:Item1 2021-04-01 2022-03-31 10754811 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-04-01 2022-03-31 10754811 dpl-frs:Item2 2021-04-01 2022-03-31 10754811 dpl-frs:Item2 2021-03-31 10754811 dpl-frs:Item2 2022-03-31 10754811 dpl-frs:CostSales dpl-frs:Item2 2021-04-01 2022-03-31 10754811 dpl-frs:CostSales dpl-frs:Item2 2021-03-31 10754811 dpl-frs:CostSales dpl-frs:Item2 2022-03-31 10754811 dpl-frs:DistributionCosts dpl-frs:Item2 2021-04-01 2022-03-31 10754811 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-04-01 2022-03-31 10754811 dpl-frs:Item3 2021-04-01 2022-03-31 10754811 dpl-frs:Item3 2021-03-31 10754811 dpl-frs:Item3 2022-03-31 10754811 dpl-frs:CostSales dpl-frs:Item3 2021-04-01 2022-03-31 10754811 dpl-frs:CostSales dpl-frs:Item3 2021-03-31 10754811 dpl-frs:CostSales dpl-frs:Item3 2022-03-31 10754811 dpl-frs:DistributionCosts dpl-frs:Item3 2021-04-01 2022-03-31 10754811 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-04-01 2022-03-31 10754811 dpl-frs:Item4 2021-04-01 2022-03-31 10754811 dpl-frs:Item4 2021-03-31 10754811 dpl-frs:Item4 2022-03-31 10754811 dpl-frs:CostSales dpl-frs:Item4 2021-04-01 2022-03-31 10754811 dpl-frs:CostSales dpl-frs:Item4 2021-03-31 10754811 dpl-frs:CostSales dpl-frs:Item4 2022-03-31 10754811 dpl-frs:DistributionCosts dpl-frs:Item4 2021-04-01 2022-03-31 10754811 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-04-01 2022-03-31 10754811 dpl-frs:Item5 2021-04-01 2022-03-31 10754811 dpl-frs:Item5 2021-03-31 10754811 dpl-frs:Item5 2022-03-31 10754811 dpl-frs:CostSales dpl-frs:Item5 2021-04-01 2022-03-31 10754811 dpl-frs:CostSales dpl-frs:Item5 2021-03-31 10754811 dpl-frs:CostSales dpl-frs:Item5 2022-03-31 10754811 dpl-frs:DistributionCosts dpl-frs:Item5 2021-04-01 2022-03-31 10754811 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-04-01 2022-03-31 10754811 dpl-frs:Item6 2021-04-01 2022-03-31 10754811 dpl-frs:Item6 2021-03-31 10754811 dpl-frs:Item6 2022-03-31 10754811 dpl-frs:CostSales dpl-frs:Item6 2021-04-01 2022-03-31 10754811 dpl-frs:CostSales dpl-frs:Item6 2021-03-31 10754811 dpl-frs:CostSales dpl-frs:Item6 2022-03-31 10754811 dpl-frs:DistributionCosts dpl-frs:Item6 2021-04-01 2022-03-31 10754811 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-04-01 2022-03-31 10754811 dpl-frs:Item7 2021-04-01 2022-03-31 10754811 dpl-frs:Item7 2021-03-31 10754811 dpl-frs:Item7 2022-03-31 10754811 dpl-frs:CostSales dpl-frs:Item7 2021-04-01 2022-03-31 10754811 dpl-frs:CostSales dpl-frs:Item7 2021-03-31 10754811 dpl-frs:CostSales dpl-frs:Item7 2022-03-31 10754811 dpl-frs:DistributionCosts dpl-frs:Item7 2021-04-01 2022-03-31 10754811 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-04-01 2022-03-31 10754811 dpl-frs:Item8 2021-04-01 2022-03-31 10754811 dpl-frs:Item8 2021-03-31 10754811 dpl-frs:Item8 2022-03-31 10754811 dpl-frs:CostSales dpl-frs:Item8 2021-04-01 2022-03-31 10754811 dpl-frs:CostSales dpl-frs:Item8 2021-03-31 10754811 dpl-frs:CostSales dpl-frs:Item8 2022-03-31 10754811 dpl-frs:DistributionCosts dpl-frs:Item8 2021-04-01 2022-03-31 10754811 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-04-01 2022-03-31 10754811 dpl-frs:Item9 2021-04-01 2022-03-31 10754811 dpl-frs:Item9 2021-03-31 10754811 dpl-frs:Item9 2022-03-31 10754811 dpl-frs:CostSales dpl-frs:Item9 2021-04-01 2022-03-31 10754811 dpl-frs:CostSales dpl-frs:Item9 2021-03-31 10754811 dpl-frs:CostSales dpl-frs:Item9 2022-03-31 10754811 dpl-frs:DistributionCosts dpl-frs:Item9 2021-04-01 2022-03-31 10754811 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-04-01 2022-03-31 10754811 dpl-frs:Item10 2021-04-01 2022-03-31 10754811 dpl-frs:Item10 2021-03-31 10754811 dpl-frs:Item10 2022-03-31 10754811 dpl-frs:CostSales dpl-frs:Item10 2021-04-01 2022-03-31 10754811 dpl-frs:CostSales dpl-frs:Item10 2021-03-31 10754811 dpl-frs:CostSales dpl-frs:Item10 2022-03-31 10754811 dpl-frs:DistributionCosts dpl-frs:Item10 2021-04-01 2022-03-31 10754811 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-04-01 2022-03-31 10754811 dpl-frs:Item11 2021-04-01 2022-03-31 10754811 dpl-frs:Item11 2021-03-31 10754811 dpl-frs:Item11 2022-03-31 10754811 dpl-frs:CostSales dpl-frs:Item11 2021-04-01 2022-03-31 10754811 dpl-frs:CostSales dpl-frs:Item11 2021-03-31 10754811 dpl-frs:CostSales dpl-frs:Item11 2022-03-31 10754811 dpl-frs:DistributionCosts dpl-frs:Item11 2021-04-01 2022-03-31 10754811 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-04-01 2022-03-31 10754811 dpl-frs:Item12 2021-04-01 2022-03-31 10754811 dpl-frs:Item12 2021-03-31 10754811 dpl-frs:Item12 2022-03-31 10754811 dpl-frs:CostSales dpl-frs:Item12 2021-04-01 2022-03-31 10754811 dpl-frs:CostSales dpl-frs:Item12 2021-03-31 10754811 dpl-frs:CostSales dpl-frs:Item12 2022-03-31 10754811 dpl-frs:DistributionCosts dpl-frs:Item12 2021-04-01 2022-03-31 10754811 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-04-01 2022-03-31 10754811 1 2021-04-01 2022-03-31 10754811 frs-countries:EnglandWales 2021-04-01 2022-03-31
Registered number: 10754811
Wobbegong Technology Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2023
Sense Accounting Limited
36 Bruntsfield Place
Edinburgh
EH10 4HJ
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 10754811
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 3,300 7,170
3,300 7,170
CURRENT ASSETS
Debtors 5 900 720
Cash at bank and in hand 58,787 78,384
59,687 79,104
Creditors: Amounts Falling Due Within One Year 6 (33,178 ) (34,754 )
NET CURRENT ASSETS (LIABILITIES) 26,509 44,350
TOTAL ASSETS LESS CURRENT LIABILITIES 29,809 51,520
Creditors: Amounts Falling Due After More Than One Year 7 (19,214 ) (29,755 )
NET ASSETS 10,595 21,765
CAPITAL AND RESERVES
Called up share capital 8 110 110
Share premium account 6,971 6,971
Profit and Loss Account 3,514 14,684
SHAREHOLDERS' FUNDS 10,595 21,765
Page 1
Page 2
For the year ending 31 March 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr M J Dean
Director
24 November 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
Wobbegong Technology Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10754811 . The registered office is 316a Beulah Hill, London, SE19 3HF.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The financial statements have been prepared on a going concern basis. The directors have assessed the Company's ability to continue as a going concern and have reasonable expectation that the Company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods  Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures & Fittings 33.33% straight line
Computer Equipment 33.33% straight line
3. Average Number of Employees
Average number of employees, including directors, during the year was: 8 (2022: 12)
8 12
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 April 2022 1,101 14,941 16,042
Additions - 1,340 1,340
As at 31 March 2023 1,101 16,281 17,382
...CONTINUED
Page 3
Page 4
Depreciation
As at 1 April 2022 950 7,922 8,872
Provided during the period 73 5,137 5,210
As at 31 March 2023 1,023 13,059 14,082
Net Book Value
As at 31 March 2023 78 3,222 3,300
As at 1 April 2022 151 7,019 7,170
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 900 720
900 720
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 333 1,009
Bank loans and overdrafts 9,919 9,200
VAT 19,254 22,857
Other creditors 1,190 1,688
Accruals and deferred income 1,860 -
Directors' loan accounts 622 -
33,178 34,754
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 19,214 29,133
Directors loan account - 622
19,214 29,755
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 110 110
9. Related Party Transactions
As at 31 March 2023 the company owed the director Mr M J Dean £622 (2022: £622).
Page 4