Acorah Software Products - Accounts Production 14.2.200 false true 31 March 2022 1 April 2021 false 1 April 2022 31 March 2023 31 March 2023 SC474110 Mr Martin Buchanan iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC474110 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-03-31 SC474110 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-03-31 SC474110 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-03-31 SC474110 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-03-31 SC474110 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-04-01 2023-03-31 SC474110 frs-core:AllSubsidiaries 2022-04-01 2023-03-31 SC474110 frs-core:KeyManagementPersonnel 2022-04-01 2023-03-31 SC474110 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-04-01 2023-03-31 SC474110 frs-core:OtherRelatedParties 2022-04-01 2023-03-31 SC474110 2022-03-31 SC474110 2023-03-31 SC474110 2022-04-01 2023-03-31 SC474110 frs-core:CurrentFinancialInstruments 2023-03-31 SC474110 frs-core:CurrentFinancialInstruments 2022-04-01 2023-03-31 SC474110 frs-core:Non-currentFinancialInstruments 2023-03-31 SC474110 frs-core:Non-currentFinancialInstruments 2022-04-01 2023-03-31 SC474110 frs-core:CurrentFinancialInstruments 2022-04-01 2023-03-31 SC474110 frs-core:CurrentFinancialInstruments 2023-03-31 SC474110 frs-core:AfterOneYear 2022-04-01 2023-03-31 SC474110 frs-core:BetweenOneFiveYears 2022-04-01 2023-03-31 SC474110 frs-core:BetweenOneFiveYears 2023-03-31 SC474110 frs-core:ComputerEquipment 2023-03-31 SC474110 frs-core:ComputerEquipment 2022-04-01 2023-03-31 SC474110 frs-core:ComputerEquipment 2022-03-31 SC474110 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-03-31 SC474110 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-04-01 2023-03-31 SC474110 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-03-31 SC474110 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-03-31 SC474110 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-04-01 2023-03-31 SC474110 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-03-31 SC474110 frs-core:FurnitureFittings 2023-03-31 SC474110 frs-core:FurnitureFittings 2022-04-01 2023-03-31 SC474110 frs-core:FurnitureFittings 2022-03-31 SC474110 frs-core:NetGoodwill 2023-03-31 SC474110 frs-core:NetGoodwill 2022-04-01 2023-03-31 SC474110 frs-core:NetGoodwill 2022-03-31 SC474110 frs-core:InvestmentPropertyIncludedWithinPPE 2023-03-31 SC474110 frs-core:InvestmentPropertyIncludedWithinPPE 2022-04-01 2023-03-31 SC474110 frs-core:InvestmentPropertyIncludedWithinPPE 2022-03-31 SC474110 frs-core:LandBuildings 2023-03-31 SC474110 frs-core:LandBuildings 2022-04-01 2023-03-31 SC474110 frs-core:LandBuildings 2022-03-31 SC474110 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-03-31 SC474110 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-04-01 2023-03-31 SC474110 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-03-31 SC474110 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-03-31 SC474110 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-04-01 2023-03-31 SC474110 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-03-31 SC474110 frs-core:MoreThanFiveYears 2022-04-01 2023-03-31 SC474110 frs-core:MoreThanFiveYears 2023-03-31 SC474110 frs-core:MotorVehicles 2023-03-31 SC474110 frs-core:MotorVehicles 2022-04-01 2023-03-31 SC474110 frs-core:MotorVehicles 2022-03-31 SC474110 frs-core:OtherResidualIntangibleAssets 2023-03-31 SC474110 frs-core:OtherResidualIntangibleAssets 2022-04-01 2023-03-31 SC474110 frs-core:OtherResidualIntangibleAssets 2022-03-31 SC474110 frs-core:PlantMachinery 2023-03-31 SC474110 frs-core:PlantMachinery 2022-04-01 2023-03-31 SC474110 frs-core:PlantMachinery 2022-03-31 SC474110 frs-core:Secured 2023-03-31 SC474110 frs-core:Unsecured 2023-03-31 SC474110 frs-core:WithinOneYear 2022-04-01 2023-03-31 SC474110 frs-core:WithinOneYear 2023-03-31 SC474110 frs-core:CapitalRedemptionReserve 2022-04-01 2023-03-31 SC474110 frs-core:CapitalRedemptionReserve 2022-03-31 SC474110 frs-core:CapitalRedemptionReserve 2023-03-31 SC474110 frs-core:OtherReservesSubtotal 2022-04-01 2023-03-31 SC474110 frs-core:OtherReservesSubtotal 2022-03-31 SC474110 frs-core:OtherReservesSubtotal 2023-03-31 SC474110 frs-core:RevaluationReserve 2022-04-01 2023-03-31 SC474110 frs-core:RevaluationReserve 2022-03-31 SC474110 frs-core:RevaluationReserve 2023-03-31 SC474110 frs-core:SharePremium 2022-04-01 2023-03-31 SC474110 frs-core:SharePremium 2022-03-31 SC474110 frs-core:SharePremium 2023-03-31 SC474110 frs-core:ShareCapital 2022-04-01 2023-03-31 SC474110 frs-core:ShareCapital 2022-03-31 SC474110 frs-core:ShareCapital 2023-03-31 SC474110 frs-core:RetainedEarningsAccumulatedLosses 2022-04-01 2023-03-31 SC474110 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-03-31 SC474110 frs-core:RetainedEarningsAccumulatedLosses 2023-03-31 SC474110 frs-core:RetainedEarningsAccumulatedLosses 2022-03-31 SC474110 frs-core:RetainedEarningsAccumulatedLosses 2023-03-31 SC474110 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-03-31 SC474110 frs-countries:UnitedKingdom 2022-04-01 2023-03-31 SC474110 frs-countries:Europe 2022-04-01 2023-03-31 SC474110 frs-countries:NorthAmerica 2022-04-01 2023-03-31 SC474110 frs-countries:SouthAmerica 2022-04-01 2023-03-31 SC474110 frs-countries:Asia 2022-04-01 2023-03-31 SC474110 frs-countries:RestWorldOutsideUK 2022-04-01 2023-03-31 SC474110 frs-bus:HighestPaidDirector 2022-04-01 2023-03-31 SC474110 frs-bus:PrivateLimitedCompanyLtd 2022-04-01 2023-03-31 SC474110 frs-bus:CompanyLimitedByGuarantee 2022-04-01 2023-03-31 SC474110 frs-bus:LimitedLiabilityPartnershipLLP 2022-04-01 2023-03-31 SC474110 frs-bus:LimitedLiabilityPartnershipsSORP 2022-04-01 2023-03-31 SC474110 frs-bus:FullAccounts 2022-04-01 2023-03-31 SC474110 frs-bus:FilletedAccounts 2022-04-01 2023-03-31 SC474110 frs-bus:AbridgedAccounts 2022-04-01 2023-03-31 SC474110 frs-bus:FRS102 2022-04-01 2023-03-31 SC474110 frs-bus:MediumEntities 2022-04-01 2023-03-31 SC474110 frs-bus:SmallEntities 2022-04-01 2023-03-31 SC474110 frs-bus:EntityHasNeverTraded 2022-04-01 2023-03-31 SC474110 frs-bus:EntityNoLongerTradingButTradedInPast 2022-04-01 2023-03-31 SC474110 frs-bus:Audited 2022-04-01 2023-03-31 SC474110 frs-bus:AuditExempt-NoAccountantsReport 2022-04-01 2023-03-31 SC474110 frs-bus:AuditExemptWithAccountantsReport 2022-04-01 2023-03-31 SC474110 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-04-01 2023-03-31 SC474110 frs-bus:LargeCompaniesRegimeForAccounts 2022-04-01 2023-03-31 SC474110 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-04-01 2023-03-31 SC474110 frs-bus:SmallCompaniesRegimeForAccounts 2022-04-01 2023-03-31 SC474110 frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-04-01 2023-03-31 SC474110 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-04-01 2023-03-31 SC474110 frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-04-01 2023-03-31 SC474110 frs-bus:OrdinaryShareClass1 2022-04-01 2023-03-31 SC474110 frs-bus:OrdinaryShareClass1 2022-03-31 SC474110 frs-bus:OrdinaryShareClass1 2023-03-31 SC474110 frs-bus:OrdinaryShareClass2 2022-04-01 2023-03-31 SC474110 frs-bus:OrdinaryShareClass2 2022-03-31 SC474110 frs-bus:OrdinaryShareClass2 2023-03-31 SC474110 frs-bus:OrdinaryShareClass3 2022-04-01 2023-03-31 SC474110 frs-bus:OrdinaryShareClass3 2022-03-31 SC474110 frs-bus:OrdinaryShareClass3 2023-03-31 SC474110 frs-bus:OrdinaryShareClass4 2022-04-01 2023-03-31 SC474110 frs-bus:OrdinaryShareClass4 2022-03-31 SC474110 frs-bus:OrdinaryShareClass4 2023-03-31 SC474110 frs-bus:OrdinaryShareClass5 2022-04-01 2023-03-31 SC474110 frs-bus:OrdinaryShareClass5 2022-03-31 SC474110 frs-bus:OrdinaryShareClass5 2023-03-31 SC474110 frs-bus:PreferenceShareClass1 2022-04-01 2023-03-31 SC474110 frs-bus:PreferenceShareClass1 2022-03-31 SC474110 frs-bus:PreferenceShareClass1 2023-03-31 SC474110 frs-bus:PreferenceShareClass2 2022-04-01 2023-03-31 SC474110 frs-bus:PreferenceShareClass2 2022-03-31 SC474110 frs-bus:PreferenceShareClass2 2023-03-31 SC474110 frs-bus:PreferenceShareClass3 2022-04-01 2023-03-31 SC474110 frs-bus:PreferenceShareClass3 2022-03-31 SC474110 frs-bus:PreferenceShareClass3 2023-03-31 SC474110 frs-bus:PreferenceShareClass4 2022-04-01 2023-03-31 SC474110 frs-bus:PreferenceShareClass4 2022-03-31 SC474110 frs-bus:PreferenceShareClass4 2023-03-31 SC474110 frs-bus:PreferenceShareClass5 2022-04-01 2023-03-31 SC474110 frs-bus:PreferenceShareClass5 2022-03-31 SC474110 frs-bus:PreferenceShareClass5 2023-03-31 SC474110 1 2022-04-01 2023-03-31 SC474110 1 2023-03-31 SC474110 1 2022-04-01 2023-03-31 SC474110 frs-core:LeasedAssets 2022-04-01 2023-03-31 SC474110 frs-core:OwnedAssets 2022-04-01 2023-03-31 SC474110 frs-core:CurrencyRisk 2022-04-01 2023-03-31 SC474110 frs-core:MarketRisk 2022-04-01 2023-03-31 SC474110 frs-core:InterestRateRisk 2022-04-01 2023-03-31 SC474110 frs-core:DeferredTaxation 2022-04-01 2023-03-31 SC474110 frs-core:DeferredTaxation 2022-03-31 SC474110 frs-core:DeferredTaxation 2023-03-31 SC474110 frs-core:OtherProvisionsContingentLiabilities 2022-04-01 2023-03-31 SC474110 frs-core:OtherProvisionsContingentLiabilities 2022-03-31 SC474110 frs-core:OtherProvisionsContingentLiabilities 2023-03-31 SC474110 frs-core:ProvisionsDeferredTax 2023-03-31 SC474110 frs-core:OtherDeferredTax 2023-03-31 SC474110 frs-core:AcceleratedTaxDepreciationDeferredTax 2023-03-31 SC474110 frs-core:TaxLossesCarry-forwardsDeferredTax 2023-03-31 SC474110 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-03-31 SC474110 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-04-01 2023-03-31 SC474110 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-03-31 SC474110 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-03-31 SC474110 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-04-01 2023-03-31 SC474110 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-03-31 SC474110 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-03-31 SC474110 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-04-01 2023-03-31 SC474110 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-03-31 SC474110 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-03-31 SC474110 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-03-31 SC474110 frs-core:RevaluationInvestmentPropertyDeferredTax 2023-03-31 SC474110 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-03-31 SC474110 frs-core:OtherPost-employmentBenefitsDeferredTax 2023-03-31 SC474110 frs-core:Share-basedPaymentsDeferredTax 2023-03-31 SC474110 frs-core:TaxCreditsDeferredTax 2023-03-31 SC474110 frs-core:CostValuation 2022-03-31 SC474110 frs-core:AdditionsToInvestments 2023-03-31 SC474110 frs-core:DisposalsRepaymentsInvestments 2023-03-31 SC474110 frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-03-31 SC474110 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-03-31 SC474110 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-03-31 SC474110 frs-core:OtherIncreaseDecreaseInInvestments 2023-03-31 SC474110 frs-core:CostValuation 2023-03-31 SC474110 frs-core:ProvisionsForImpairmentInvestments 2022-03-31 SC474110 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-03-31 SC474110 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-03-31 SC474110 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-03-31 SC474110 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-03-31 SC474110 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-03-31 SC474110 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-03-31 SC474110 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-03-31 SC474110 frs-core:ProvisionsForImpairmentInvestments 2023-03-31 SC474110 frs-core:ListedExchangeTraded 2023-03-31 SC474110 frs-core:ListedExchangeTraded 2022-03-31 SC474110 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-03-31 SC474110 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-03-31 SC474110 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-03-31 SC474110 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-03-31 SC474110 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-03-31 SC474110 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-03-31 SC474110 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-03-31 SC474110 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-03-31 SC474110 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 SC474110 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 SC474110 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 SC474110 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 SC474110 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 SC474110 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-03-31 SC474110 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 SC474110 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 SC474110 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 SC474110 frs-core:UnlistedNon-exchangeTraded 2023-03-31 SC474110 frs-core:UnlistedNon-exchangeTraded 2022-03-31 SC474110 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-03-31 SC474110 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 SC474110 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 SC474110 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 SC474110 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 SC474110 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 SC474110 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 SC474110 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-03-31 SC474110 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 SC474110 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 SC474110 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 SC474110 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 SC474110 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 SC474110 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-03-31 SC474110 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 SC474110 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 SC474110 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 SC474110 dpl-frs:CostSales 2022-04-01 2023-03-31 SC474110 dpl-frs:CostSales 2022-03-31 SC474110 dpl-frs:CostSales 2023-03-31 SC474110 dpl-frs:DistributionCosts 2022-04-01 2023-03-31 SC474110 dpl-frs:AdministrativeExpenses 2022-04-01 2023-03-31 SC474110 frs-bus:Director1 2022-04-01 2023-03-31 SC474110 frs-bus:Director1 2022-03-31 SC474110 frs-bus:Director1 2023-03-31 SC474110 1 2022-04-01 2023-03-31 SC474110 frs-core:CurrentFinancialInstruments 1 2023-03-31 SC474110 frs-core:Non-currentFinancialInstruments 1 2023-03-31 SC474110 2 2022-04-01 2023-03-31 SC474110 frs-core:CurrentFinancialInstruments 2 2023-03-31 SC474110 frs-core:Non-currentFinancialInstruments 2 2023-03-31 SC474110 3 2022-04-01 2023-03-31 SC474110 frs-core:CurrentFinancialInstruments 3 2023-03-31 SC474110 frs-core:Non-currentFinancialInstruments 3 2023-03-31 SC474110 4 2022-04-01 2023-03-31 SC474110 frs-core:CurrentFinancialInstruments 4 2023-03-31 SC474110 frs-core:Non-currentFinancialInstruments 4 2023-03-31 SC474110 5 2022-04-01 2023-03-31 SC474110 frs-core:CurrentFinancialInstruments 5 2023-03-31 SC474110 frs-core:Non-currentFinancialInstruments 5 2023-03-31 SC474110 6 2022-04-01 2023-03-31 SC474110 frs-core:CurrentFinancialInstruments 6 2023-03-31 SC474110 frs-core:Non-currentFinancialInstruments 6 2023-03-31 SC474110 7 2022-04-01 2023-03-31 SC474110 frs-core:CurrentFinancialInstruments 7 2023-03-31 SC474110 frs-core:Non-currentFinancialInstruments 7 2023-03-31 SC474110 8 2022-04-01 2023-03-31 SC474110 frs-core:CurrentFinancialInstruments 8 2023-03-31 SC474110 frs-core:Non-currentFinancialInstruments 8 2023-03-31 SC474110 9 2022-04-01 2023-03-31 SC474110 frs-core:CurrentFinancialInstruments 9 2023-03-31 SC474110 frs-core:Non-currentFinancialInstruments 9 2023-03-31 SC474110 10 2022-04-01 2023-03-31 SC474110 frs-core:CurrentFinancialInstruments 10 2023-03-31 SC474110 frs-core:Non-currentFinancialInstruments 10 2023-03-31 SC474110 11 2022-04-01 2023-03-31 SC474110 frs-core:CurrentFinancialInstruments 11 2023-03-31 SC474110 frs-core:Non-currentFinancialInstruments 11 2023-03-31 SC474110 12 2022-04-01 2023-03-31 SC474110 frs-core:CurrentFinancialInstruments 12 2023-03-31 SC474110 frs-core:Non-currentFinancialInstruments 12 2023-03-31 SC474110 13 2022-04-01 2023-03-31 SC474110 frs-core:CurrentFinancialInstruments 13 2023-03-31 SC474110 frs-core:Non-currentFinancialInstruments 13 2023-03-31 SC474110 14 2022-04-01 2023-03-31 SC474110 frs-core:CurrentFinancialInstruments 14 2023-03-31 SC474110 frs-core:Non-currentFinancialInstruments 14 2023-03-31 SC474110 15 2022-04-01 2023-03-31 SC474110 frs-core:CurrentFinancialInstruments 15 2023-03-31 SC474110 frs-core:Non-currentFinancialInstruments 15 2023-03-31 SC474110 16 2022-04-01 2023-03-31 SC474110 frs-core:CurrentFinancialInstruments 16 2023-03-31 SC474110 frs-core:Non-currentFinancialInstruments 16 2023-03-31 SC474110 17 2022-04-01 2023-03-31 SC474110 frs-core:CurrentFinancialInstruments 17 2023-03-31 SC474110 frs-core:Non-currentFinancialInstruments 17 2023-03-31 SC474110 18 2022-04-01 2023-03-31 SC474110 frs-core:CurrentFinancialInstruments 18 2023-03-31 SC474110 frs-core:Non-currentFinancialInstruments 18 2023-03-31 SC474110 19 2022-04-01 2023-03-31 SC474110 frs-core:CurrentFinancialInstruments 19 2023-03-31 SC474110 frs-core:Non-currentFinancialInstruments 19 2023-03-31 SC474110 20 2022-04-01 2023-03-31 SC474110 frs-core:CurrentFinancialInstruments 20 2023-03-31 SC474110 frs-core:Non-currentFinancialInstruments 20 2023-03-31 SC474110 dpl-frs:Item1 2022-04-01 2023-03-31 SC474110 dpl-frs:Item1 2022-03-31 SC474110 dpl-frs:Item1 2023-03-31 SC474110 dpl-frs:CostSales dpl-frs:Item1 2022-04-01 2023-03-31 SC474110 dpl-frs:CostSales dpl-frs:Item1 2022-03-31 SC474110 dpl-frs:CostSales dpl-frs:Item1 2023-03-31 SC474110 dpl-frs:DistributionCosts dpl-frs:Item1 2022-04-01 2023-03-31 SC474110 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-04-01 2023-03-31 SC474110 dpl-frs:Item2 2022-04-01 2023-03-31 SC474110 dpl-frs:Item2 2022-03-31 SC474110 dpl-frs:Item2 2023-03-31 SC474110 dpl-frs:CostSales dpl-frs:Item2 2022-04-01 2023-03-31 SC474110 dpl-frs:CostSales dpl-frs:Item2 2022-03-31 SC474110 dpl-frs:CostSales dpl-frs:Item2 2023-03-31 SC474110 dpl-frs:DistributionCosts dpl-frs:Item2 2022-04-01 2023-03-31 SC474110 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-04-01 2023-03-31 SC474110 dpl-frs:Item3 2022-04-01 2023-03-31 SC474110 dpl-frs:Item3 2022-03-31 SC474110 dpl-frs:Item3 2023-03-31 SC474110 dpl-frs:CostSales dpl-frs:Item3 2022-04-01 2023-03-31 SC474110 dpl-frs:CostSales dpl-frs:Item3 2022-03-31 SC474110 dpl-frs:CostSales dpl-frs:Item3 2023-03-31 SC474110 dpl-frs:DistributionCosts dpl-frs:Item3 2022-04-01 2023-03-31 SC474110 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-04-01 2023-03-31 SC474110 dpl-frs:Item4 2022-04-01 2023-03-31 SC474110 dpl-frs:Item4 2022-03-31 SC474110 dpl-frs:Item4 2023-03-31 SC474110 dpl-frs:CostSales dpl-frs:Item4 2022-04-01 2023-03-31 SC474110 dpl-frs:CostSales dpl-frs:Item4 2022-03-31 SC474110 dpl-frs:CostSales dpl-frs:Item4 2023-03-31 SC474110 dpl-frs:DistributionCosts dpl-frs:Item4 2022-04-01 2023-03-31 SC474110 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-04-01 2023-03-31 SC474110 dpl-frs:Item5 2022-04-01 2023-03-31 SC474110 dpl-frs:Item5 2022-03-31 SC474110 dpl-frs:Item5 2023-03-31 SC474110 dpl-frs:CostSales dpl-frs:Item5 2022-04-01 2023-03-31 SC474110 dpl-frs:CostSales dpl-frs:Item5 2022-03-31 SC474110 dpl-frs:CostSales dpl-frs:Item5 2023-03-31 SC474110 dpl-frs:DistributionCosts dpl-frs:Item5 2022-04-01 2023-03-31 SC474110 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-04-01 2023-03-31 SC474110 dpl-frs:Item6 2022-04-01 2023-03-31 SC474110 dpl-frs:Item6 2022-03-31 SC474110 dpl-frs:Item6 2023-03-31 SC474110 dpl-frs:CostSales dpl-frs:Item6 2022-04-01 2023-03-31 SC474110 dpl-frs:CostSales dpl-frs:Item6 2022-03-31 SC474110 dpl-frs:CostSales dpl-frs:Item6 2023-03-31 SC474110 dpl-frs:DistributionCosts dpl-frs:Item6 2022-04-01 2023-03-31 SC474110 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-04-01 2023-03-31 SC474110 dpl-frs:Item7 2022-04-01 2023-03-31 SC474110 dpl-frs:Item7 2022-03-31 SC474110 dpl-frs:Item7 2023-03-31 SC474110 dpl-frs:CostSales dpl-frs:Item7 2022-04-01 2023-03-31 SC474110 dpl-frs:CostSales dpl-frs:Item7 2022-03-31 SC474110 dpl-frs:CostSales dpl-frs:Item7 2023-03-31 SC474110 dpl-frs:DistributionCosts dpl-frs:Item7 2022-04-01 2023-03-31 SC474110 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-04-01 2023-03-31 SC474110 dpl-frs:Item8 2022-04-01 2023-03-31 SC474110 dpl-frs:Item8 2022-03-31 SC474110 dpl-frs:Item8 2023-03-31 SC474110 dpl-frs:CostSales dpl-frs:Item8 2022-04-01 2023-03-31 SC474110 dpl-frs:CostSales dpl-frs:Item8 2022-03-31 SC474110 dpl-frs:CostSales dpl-frs:Item8 2023-03-31 SC474110 dpl-frs:DistributionCosts dpl-frs:Item8 2022-04-01 2023-03-31 SC474110 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-04-01 2023-03-31 SC474110 dpl-frs:Item9 2022-04-01 2023-03-31 SC474110 dpl-frs:Item9 2022-03-31 SC474110 dpl-frs:Item9 2023-03-31 SC474110 dpl-frs:CostSales dpl-frs:Item9 2022-04-01 2023-03-31 SC474110 dpl-frs:CostSales dpl-frs:Item9 2022-03-31 SC474110 dpl-frs:CostSales dpl-frs:Item9 2023-03-31 SC474110 dpl-frs:DistributionCosts dpl-frs:Item9 2022-04-01 2023-03-31 SC474110 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-04-01 2023-03-31 SC474110 dpl-frs:Item10 2022-04-01 2023-03-31 SC474110 dpl-frs:Item10 2022-03-31 SC474110 dpl-frs:Item10 2023-03-31 SC474110 dpl-frs:CostSales dpl-frs:Item10 2022-04-01 2023-03-31 SC474110 dpl-frs:CostSales dpl-frs:Item10 2022-03-31 SC474110 dpl-frs:CostSales dpl-frs:Item10 2023-03-31 SC474110 dpl-frs:DistributionCosts dpl-frs:Item10 2022-04-01 2023-03-31 SC474110 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-04-01 2023-03-31 SC474110 dpl-frs:Item11 2022-04-01 2023-03-31 SC474110 dpl-frs:Item11 2022-03-31 SC474110 dpl-frs:Item11 2023-03-31 SC474110 dpl-frs:CostSales dpl-frs:Item11 2022-04-01 2023-03-31 SC474110 dpl-frs:CostSales dpl-frs:Item11 2022-03-31 SC474110 dpl-frs:CostSales dpl-frs:Item11 2023-03-31 SC474110 dpl-frs:DistributionCosts dpl-frs:Item11 2022-04-01 2023-03-31 SC474110 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-04-01 2023-03-31 SC474110 dpl-frs:Item12 2022-04-01 2023-03-31 SC474110 dpl-frs:Item12 2022-03-31 SC474110 dpl-frs:Item12 2023-03-31 SC474110 dpl-frs:CostSales dpl-frs:Item12 2022-04-01 2023-03-31 SC474110 dpl-frs:CostSales dpl-frs:Item12 2022-03-31 SC474110 dpl-frs:CostSales dpl-frs:Item12 2023-03-31 SC474110 dpl-frs:DistributionCosts dpl-frs:Item12 2022-04-01 2023-03-31 SC474110 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-04-01 2023-03-31 SC474110 1 2022-04-01 2023-03-31 SC474110 frs-countries:Scotland 2022-04-01 2023-03-31 SC474110 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-03-31 SC474110 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-03-31 SC474110 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-03-31 SC474110 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-03-31 SC474110 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-04-01 2022-03-31 SC474110 frs-core:AllSubsidiaries 2021-04-01 2022-03-31 SC474110 frs-core:KeyManagementPersonnel 2021-04-01 2022-03-31 SC474110 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-04-01 2022-03-31 SC474110 frs-core:OtherRelatedParties 2021-04-01 2022-03-31 SC474110 2021-03-31 SC474110 2022-03-31 SC474110 2021-04-01 2022-03-31 SC474110 frs-core:CurrentFinancialInstruments 2022-03-31 SC474110 frs-core:CurrentFinancialInstruments 2021-04-01 2022-03-31 SC474110 frs-core:Non-currentFinancialInstruments 2022-03-31 SC474110 frs-core:Non-currentFinancialInstruments 2021-04-01 2022-03-31 SC474110 frs-core:CurrentFinancialInstruments 2021-04-01 2022-03-31 SC474110 frs-core:CurrentFinancialInstruments 2022-03-31 SC474110 frs-core:AfterOneYear 2021-04-01 2022-03-31 SC474110 frs-core:BetweenOneFiveYears 2021-04-01 2022-03-31 SC474110 frs-core:BetweenOneFiveYears 2022-03-31 SC474110 frs-core:ComputerEquipment 2022-03-31 SC474110 frs-core:ComputerEquipment 2021-04-01 2022-03-31 SC474110 frs-core:ComputerEquipment 2021-03-31 SC474110 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-03-31 SC474110 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-04-01 2022-03-31 SC474110 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-03-31 SC474110 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-03-31 SC474110 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-04-01 2022-03-31 SC474110 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-03-31 SC474110 frs-core:FurnitureFittings 2022-03-31 SC474110 frs-core:FurnitureFittings 2021-04-01 2022-03-31 SC474110 frs-core:FurnitureFittings 2021-03-31 SC474110 frs-core:NetGoodwill 2022-03-31 SC474110 frs-core:NetGoodwill 2021-04-01 2022-03-31 SC474110 frs-core:NetGoodwill 2021-03-31 SC474110 frs-core:InvestmentPropertyIncludedWithinPPE 2022-03-31 SC474110 frs-core:InvestmentPropertyIncludedWithinPPE 2021-04-01 2022-03-31 SC474110 frs-core:InvestmentPropertyIncludedWithinPPE 2021-03-31 SC474110 frs-core:LandBuildings 2022-03-31 SC474110 frs-core:LandBuildings 2021-04-01 2022-03-31 SC474110 frs-core:LandBuildings 2021-03-31 SC474110 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-03-31 SC474110 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-04-01 2022-03-31 SC474110 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-03-31 SC474110 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-03-31 SC474110 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-04-01 2022-03-31 SC474110 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-03-31 SC474110 frs-core:MoreThanFiveYears 2021-04-01 2022-03-31 SC474110 frs-core:MoreThanFiveYears 2022-03-31 SC474110 frs-core:MotorVehicles 2022-03-31 SC474110 frs-core:MotorVehicles 2021-04-01 2022-03-31 SC474110 frs-core:MotorVehicles 2021-03-31 SC474110 frs-core:OtherResidualIntangibleAssets 2022-03-31 SC474110 frs-core:OtherResidualIntangibleAssets 2021-04-01 2022-03-31 SC474110 frs-core:OtherResidualIntangibleAssets 2021-03-31 SC474110 frs-core:PlantMachinery 2022-03-31 SC474110 frs-core:PlantMachinery 2021-04-01 2022-03-31 SC474110 frs-core:PlantMachinery 2021-03-31 SC474110 frs-core:Secured 2022-03-31 SC474110 frs-core:Unsecured 2022-03-31 SC474110 frs-core:WithinOneYear 2021-04-01 2022-03-31 SC474110 frs-core:WithinOneYear 2022-03-31 SC474110 frs-core:CapitalRedemptionReserve 2021-04-01 2022-03-31 SC474110 frs-core:CapitalRedemptionReserve 2021-03-31 SC474110 frs-core:CapitalRedemptionReserve 2022-03-31 SC474110 frs-core:OtherReservesSubtotal 2021-04-01 2022-03-31 SC474110 frs-core:OtherReservesSubtotal 2021-03-31 SC474110 frs-core:OtherReservesSubtotal 2022-03-31 SC474110 frs-core:RevaluationReserve 2021-04-01 2022-03-31 SC474110 frs-core:RevaluationReserve 2021-03-31 SC474110 frs-core:RevaluationReserve 2022-03-31 SC474110 frs-core:SharePremium 2021-04-01 2022-03-31 SC474110 frs-core:SharePremium 2021-03-31 SC474110 frs-core:SharePremium 2022-03-31 SC474110 frs-core:ShareCapital 2021-04-01 2022-03-31 SC474110 frs-core:ShareCapital 2021-03-31 SC474110 frs-core:ShareCapital 2022-03-31 SC474110 frs-core:RetainedEarningsAccumulatedLosses 2021-04-01 2022-03-31 SC474110 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-03-31 SC474110 frs-core:RetainedEarningsAccumulatedLosses 2022-03-31 SC474110 frs-core:RetainedEarningsAccumulatedLosses 2021-03-31 SC474110 frs-core:RetainedEarningsAccumulatedLosses 2022-03-31 SC474110 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-03-31 SC474110 frs-countries:UnitedKingdom 2021-04-01 2022-03-31 SC474110 frs-countries:Europe 2021-04-01 2022-03-31 SC474110 frs-countries:NorthAmerica 2021-04-01 2022-03-31 SC474110 frs-countries:SouthAmerica 2021-04-01 2022-03-31 SC474110 frs-countries:Asia 2021-04-01 2022-03-31 SC474110 frs-countries:RestWorldOutsideUK 2021-04-01 2022-03-31 SC474110 frs-bus:HighestPaidDirector 2021-04-01 2022-03-31 SC474110 frs-bus:PrivateLimitedCompanyLtd 2021-04-01 2022-03-31 SC474110 frs-bus:CompanyLimitedByGuarantee 2021-04-01 2022-03-31 SC474110 frs-bus:LimitedLiabilityPartnershipLLP 2021-04-01 2022-03-31 SC474110 frs-bus:LimitedLiabilityPartnershipsSORP 2021-04-01 2022-03-31 SC474110 frs-bus:FullAccounts 2021-04-01 2022-03-31 SC474110 frs-bus:FilletedAccounts 2021-04-01 2022-03-31 SC474110 frs-bus:AbridgedAccounts 2021-04-01 2022-03-31 SC474110 frs-bus:FRS102 2021-04-01 2022-03-31 SC474110 frs-bus:MediumEntities 2021-04-01 2022-03-31 SC474110 frs-bus:SmallEntities 2021-04-01 2022-03-31 SC474110 frs-bus:EntityHasNeverTraded 2021-04-01 2022-03-31 SC474110 frs-bus:EntityNoLongerTradingButTradedInPast 2021-04-01 2022-03-31 SC474110 frs-bus:Audited 2021-04-01 2022-03-31 SC474110 frs-bus:AuditExempt-NoAccountantsReport 2021-04-01 2022-03-31 SC474110 frs-bus:AuditExemptWithAccountantsReport 2021-04-01 2022-03-31 SC474110 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-04-01 2022-03-31 SC474110 frs-bus:LargeCompaniesRegimeForAccounts 2021-04-01 2022-03-31 SC474110 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-04-01 2022-03-31 SC474110 frs-bus:SmallCompaniesRegimeForAccounts 2021-04-01 2022-03-31 SC474110 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-04-01 2022-03-31 SC474110 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-04-01 2022-03-31 SC474110 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-04-01 2022-03-31 SC474110 frs-bus:OrdinaryShareClass1 2021-04-01 2022-03-31 SC474110 frs-bus:OrdinaryShareClass1 2021-03-31 SC474110 frs-bus:OrdinaryShareClass1 2022-03-31 SC474110 frs-bus:OrdinaryShareClass2 2021-04-01 2022-03-31 SC474110 frs-bus:OrdinaryShareClass2 2021-03-31 SC474110 frs-bus:OrdinaryShareClass2 2022-03-31 SC474110 frs-bus:OrdinaryShareClass3 2021-04-01 2022-03-31 SC474110 frs-bus:OrdinaryShareClass3 2021-03-31 SC474110 frs-bus:OrdinaryShareClass3 2022-03-31 SC474110 frs-bus:OrdinaryShareClass4 2021-04-01 2022-03-31 SC474110 frs-bus:OrdinaryShareClass4 2021-03-31 SC474110 frs-bus:OrdinaryShareClass4 2022-03-31 SC474110 frs-bus:OrdinaryShareClass5 2021-04-01 2022-03-31 SC474110 frs-bus:OrdinaryShareClass5 2021-03-31 SC474110 frs-bus:OrdinaryShareClass5 2022-03-31 SC474110 frs-bus:PreferenceShareClass1 2021-04-01 2022-03-31 SC474110 frs-bus:PreferenceShareClass1 2021-03-31 SC474110 frs-bus:PreferenceShareClass1 2022-03-31 SC474110 frs-bus:PreferenceShareClass2 2021-04-01 2022-03-31 SC474110 frs-bus:PreferenceShareClass2 2021-03-31 SC474110 frs-bus:PreferenceShareClass2 2022-03-31 SC474110 frs-bus:PreferenceShareClass3 2021-04-01 2022-03-31 SC474110 frs-bus:PreferenceShareClass3 2021-03-31 SC474110 frs-bus:PreferenceShareClass3 2022-03-31 SC474110 frs-bus:PreferenceShareClass4 2021-04-01 2022-03-31 SC474110 frs-bus:PreferenceShareClass4 2021-03-31 SC474110 frs-bus:PreferenceShareClass4 2022-03-31 SC474110 frs-bus:PreferenceShareClass5 2021-04-01 2022-03-31 SC474110 frs-bus:PreferenceShareClass5 2021-03-31 SC474110 frs-bus:PreferenceShareClass5 2022-03-31 SC474110 1 2021-04-01 2022-03-31 SC474110 1 2022-03-31 SC474110 1 2021-04-01 2022-03-31 SC474110 frs-core:LeasedAssets 2021-04-01 2022-03-31 SC474110 frs-core:OwnedAssets 2021-04-01 2022-03-31 SC474110 frs-core:CurrencyRisk 2021-04-01 2022-03-31 SC474110 frs-core:MarketRisk 2021-04-01 2022-03-31 SC474110 frs-core:InterestRateRisk 2021-04-01 2022-03-31 SC474110 frs-core:DeferredTaxation 2021-04-01 2022-03-31 SC474110 frs-core:DeferredTaxation 2021-03-31 SC474110 frs-core:DeferredTaxation 2022-03-31 SC474110 frs-core:OtherProvisionsContingentLiabilities 2021-04-01 2022-03-31 SC474110 frs-core:OtherProvisionsContingentLiabilities 2021-03-31 SC474110 frs-core:OtherProvisionsContingentLiabilities 2022-03-31 SC474110 frs-core:ProvisionsDeferredTax 2022-03-31 SC474110 frs-core:OtherDeferredTax 2022-03-31 SC474110 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-03-31 SC474110 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-03-31 SC474110 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-03-31 SC474110 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-04-01 2022-03-31 SC474110 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-03-31 SC474110 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-03-31 SC474110 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-04-01 2022-03-31 SC474110 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-03-31 SC474110 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-03-31 SC474110 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-04-01 2022-03-31 SC474110 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-03-31 SC474110 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-03-31 SC474110 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-03-31 SC474110 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-03-31 SC474110 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-03-31 SC474110 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-03-31 SC474110 frs-core:Share-basedPaymentsDeferredTax 2022-03-31 SC474110 frs-core:TaxCreditsDeferredTax 2022-03-31 SC474110 frs-core:CostValuation 2021-03-31 SC474110 frs-core:AdditionsToInvestments 2022-03-31 SC474110 frs-core:DisposalsRepaymentsInvestments 2022-03-31 SC474110 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-03-31 SC474110 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-03-31 SC474110 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-03-31 SC474110 frs-core:OtherIncreaseDecreaseInInvestments 2022-03-31 SC474110 frs-core:CostValuation 2022-03-31 SC474110 frs-core:ProvisionsForImpairmentInvestments 2021-03-31 SC474110 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-03-31 SC474110 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-03-31 SC474110 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-03-31 SC474110 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-03-31 SC474110 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-03-31 SC474110 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-03-31 SC474110 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-03-31 SC474110 frs-core:ProvisionsForImpairmentInvestments 2022-03-31 SC474110 frs-core:ListedExchangeTraded 2022-03-31 SC474110 frs-core:ListedExchangeTraded 2021-03-31 SC474110 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-03-31 SC474110 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-03-31 SC474110 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-03-31 SC474110 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-03-31 SC474110 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-03-31 SC474110 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-03-31 SC474110 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-03-31 SC474110 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-03-31 SC474110 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-03-31 SC474110 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 SC474110 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 SC474110 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 SC474110 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 SC474110 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-03-31 SC474110 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 SC474110 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 SC474110 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 SC474110 frs-core:UnlistedNon-exchangeTraded 2022-03-31 SC474110 frs-core:UnlistedNon-exchangeTraded 2021-03-31 SC474110 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-03-31 SC474110 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 SC474110 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 SC474110 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 SC474110 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 SC474110 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 SC474110 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 SC474110 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-03-31 SC474110 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-03-31 SC474110 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 SC474110 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 SC474110 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 SC474110 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 SC474110 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-03-31 SC474110 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 SC474110 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 SC474110 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 SC474110 dpl-frs:CostSales 2021-04-01 2022-03-31 SC474110 dpl-frs:CostSales 2021-03-31 SC474110 dpl-frs:CostSales 2022-03-31 SC474110 dpl-frs:DistributionCosts 2021-04-01 2022-03-31 SC474110 dpl-frs:AdministrativeExpenses 2021-04-01 2022-03-31 SC474110 frs-bus:Director1 2021-04-01 2022-03-31 SC474110 frs-bus:Director1 2021-03-31 SC474110 frs-bus:Director1 2022-03-31 SC474110 1 2021-04-01 2022-03-31 SC474110 frs-core:CurrentFinancialInstruments 1 2022-03-31 SC474110 frs-core:Non-currentFinancialInstruments 1 2022-03-31 SC474110 2 2021-04-01 2022-03-31 SC474110 frs-core:CurrentFinancialInstruments 2 2022-03-31 SC474110 frs-core:Non-currentFinancialInstruments 2 2022-03-31 SC474110 3 2021-04-01 2022-03-31 SC474110 frs-core:CurrentFinancialInstruments 3 2022-03-31 SC474110 frs-core:Non-currentFinancialInstruments 3 2022-03-31 SC474110 4 2021-04-01 2022-03-31 SC474110 frs-core:CurrentFinancialInstruments 4 2022-03-31 SC474110 frs-core:Non-currentFinancialInstruments 4 2022-03-31 SC474110 5 2021-04-01 2022-03-31 SC474110 frs-core:CurrentFinancialInstruments 5 2022-03-31 SC474110 frs-core:Non-currentFinancialInstruments 5 2022-03-31 SC474110 6 2021-04-01 2022-03-31 SC474110 frs-core:CurrentFinancialInstruments 6 2022-03-31 SC474110 frs-core:Non-currentFinancialInstruments 6 2022-03-31 SC474110 7 2021-04-01 2022-03-31 SC474110 frs-core:CurrentFinancialInstruments 7 2022-03-31 SC474110 frs-core:Non-currentFinancialInstruments 7 2022-03-31 SC474110 8 2021-04-01 2022-03-31 SC474110 frs-core:CurrentFinancialInstruments 8 2022-03-31 SC474110 frs-core:Non-currentFinancialInstruments 8 2022-03-31 SC474110 9 2021-04-01 2022-03-31 SC474110 frs-core:CurrentFinancialInstruments 9 2022-03-31 SC474110 frs-core:Non-currentFinancialInstruments 9 2022-03-31 SC474110 10 2021-04-01 2022-03-31 SC474110 frs-core:CurrentFinancialInstruments 10 2022-03-31 SC474110 frs-core:Non-currentFinancialInstruments 10 2022-03-31 SC474110 11 2021-04-01 2022-03-31 SC474110 frs-core:CurrentFinancialInstruments 11 2022-03-31 SC474110 frs-core:Non-currentFinancialInstruments 11 2022-03-31 SC474110 12 2021-04-01 2022-03-31 SC474110 frs-core:CurrentFinancialInstruments 12 2022-03-31 SC474110 frs-core:Non-currentFinancialInstruments 12 2022-03-31 SC474110 13 2021-04-01 2022-03-31 SC474110 frs-core:CurrentFinancialInstruments 13 2022-03-31 SC474110 frs-core:Non-currentFinancialInstruments 13 2022-03-31 SC474110 14 2021-04-01 2022-03-31 SC474110 frs-core:CurrentFinancialInstruments 14 2022-03-31 SC474110 frs-core:Non-currentFinancialInstruments 14 2022-03-31 SC474110 15 2021-04-01 2022-03-31 SC474110 frs-core:CurrentFinancialInstruments 15 2022-03-31 SC474110 frs-core:Non-currentFinancialInstruments 15 2022-03-31 SC474110 16 2021-04-01 2022-03-31 SC474110 frs-core:CurrentFinancialInstruments 16 2022-03-31 SC474110 frs-core:Non-currentFinancialInstruments 16 2022-03-31 SC474110 17 2021-04-01 2022-03-31 SC474110 frs-core:CurrentFinancialInstruments 17 2022-03-31 SC474110 frs-core:Non-currentFinancialInstruments 17 2022-03-31 SC474110 18 2021-04-01 2022-03-31 SC474110 frs-core:CurrentFinancialInstruments 18 2022-03-31 SC474110 frs-core:Non-currentFinancialInstruments 18 2022-03-31 SC474110 19 2021-04-01 2022-03-31 SC474110 frs-core:CurrentFinancialInstruments 19 2022-03-31 SC474110 frs-core:Non-currentFinancialInstruments 19 2022-03-31 SC474110 20 2021-04-01 2022-03-31 SC474110 frs-core:CurrentFinancialInstruments 20 2022-03-31 SC474110 frs-core:Non-currentFinancialInstruments 20 2022-03-31 SC474110 dpl-frs:Item1 2021-04-01 2022-03-31 SC474110 dpl-frs:Item1 2021-03-31 SC474110 dpl-frs:Item1 2022-03-31 SC474110 dpl-frs:CostSales dpl-frs:Item1 2021-04-01 2022-03-31 SC474110 dpl-frs:CostSales dpl-frs:Item1 2021-03-31 SC474110 dpl-frs:CostSales dpl-frs:Item1 2022-03-31 SC474110 dpl-frs:DistributionCosts dpl-frs:Item1 2021-04-01 2022-03-31 SC474110 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-04-01 2022-03-31 SC474110 dpl-frs:Item2 2021-04-01 2022-03-31 SC474110 dpl-frs:Item2 2021-03-31 SC474110 dpl-frs:Item2 2022-03-31 SC474110 dpl-frs:CostSales dpl-frs:Item2 2021-04-01 2022-03-31 SC474110 dpl-frs:CostSales dpl-frs:Item2 2021-03-31 SC474110 dpl-frs:CostSales dpl-frs:Item2 2022-03-31 SC474110 dpl-frs:DistributionCosts dpl-frs:Item2 2021-04-01 2022-03-31 SC474110 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-04-01 2022-03-31 SC474110 dpl-frs:Item3 2021-04-01 2022-03-31 SC474110 dpl-frs:Item3 2021-03-31 SC474110 dpl-frs:Item3 2022-03-31 SC474110 dpl-frs:CostSales dpl-frs:Item3 2021-04-01 2022-03-31 SC474110 dpl-frs:CostSales dpl-frs:Item3 2021-03-31 SC474110 dpl-frs:CostSales dpl-frs:Item3 2022-03-31 SC474110 dpl-frs:DistributionCosts dpl-frs:Item3 2021-04-01 2022-03-31 SC474110 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-04-01 2022-03-31 SC474110 dpl-frs:Item4 2021-04-01 2022-03-31 SC474110 dpl-frs:Item4 2021-03-31 SC474110 dpl-frs:Item4 2022-03-31 SC474110 dpl-frs:CostSales dpl-frs:Item4 2021-04-01 2022-03-31 SC474110 dpl-frs:CostSales dpl-frs:Item4 2021-03-31 SC474110 dpl-frs:CostSales dpl-frs:Item4 2022-03-31 SC474110 dpl-frs:DistributionCosts dpl-frs:Item4 2021-04-01 2022-03-31 SC474110 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-04-01 2022-03-31 SC474110 dpl-frs:Item5 2021-04-01 2022-03-31 SC474110 dpl-frs:Item5 2021-03-31 SC474110 dpl-frs:Item5 2022-03-31 SC474110 dpl-frs:CostSales dpl-frs:Item5 2021-04-01 2022-03-31 SC474110 dpl-frs:CostSales dpl-frs:Item5 2021-03-31 SC474110 dpl-frs:CostSales dpl-frs:Item5 2022-03-31 SC474110 dpl-frs:DistributionCosts dpl-frs:Item5 2021-04-01 2022-03-31 SC474110 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-04-01 2022-03-31 SC474110 dpl-frs:Item6 2021-04-01 2022-03-31 SC474110 dpl-frs:Item6 2021-03-31 SC474110 dpl-frs:Item6 2022-03-31 SC474110 dpl-frs:CostSales dpl-frs:Item6 2021-04-01 2022-03-31 SC474110 dpl-frs:CostSales dpl-frs:Item6 2021-03-31 SC474110 dpl-frs:CostSales dpl-frs:Item6 2022-03-31 SC474110 dpl-frs:DistributionCosts dpl-frs:Item6 2021-04-01 2022-03-31 SC474110 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-04-01 2022-03-31 SC474110 dpl-frs:Item7 2021-04-01 2022-03-31 SC474110 dpl-frs:Item7 2021-03-31 SC474110 dpl-frs:Item7 2022-03-31 SC474110 dpl-frs:CostSales dpl-frs:Item7 2021-04-01 2022-03-31 SC474110 dpl-frs:CostSales dpl-frs:Item7 2021-03-31 SC474110 dpl-frs:CostSales dpl-frs:Item7 2022-03-31 SC474110 dpl-frs:DistributionCosts dpl-frs:Item7 2021-04-01 2022-03-31 SC474110 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-04-01 2022-03-31 SC474110 dpl-frs:Item8 2021-04-01 2022-03-31 SC474110 dpl-frs:Item8 2021-03-31 SC474110 dpl-frs:Item8 2022-03-31 SC474110 dpl-frs:CostSales dpl-frs:Item8 2021-04-01 2022-03-31 SC474110 dpl-frs:CostSales dpl-frs:Item8 2021-03-31 SC474110 dpl-frs:CostSales dpl-frs:Item8 2022-03-31 SC474110 dpl-frs:DistributionCosts dpl-frs:Item8 2021-04-01 2022-03-31 SC474110 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-04-01 2022-03-31 SC474110 dpl-frs:Item9 2021-04-01 2022-03-31 SC474110 dpl-frs:Item9 2021-03-31 SC474110 dpl-frs:Item9 2022-03-31 SC474110 dpl-frs:CostSales dpl-frs:Item9 2021-04-01 2022-03-31 SC474110 dpl-frs:CostSales dpl-frs:Item9 2021-03-31 SC474110 dpl-frs:CostSales dpl-frs:Item9 2022-03-31 SC474110 dpl-frs:DistributionCosts dpl-frs:Item9 2021-04-01 2022-03-31 SC474110 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-04-01 2022-03-31 SC474110 dpl-frs:Item10 2021-04-01 2022-03-31 SC474110 dpl-frs:Item10 2021-03-31 SC474110 dpl-frs:Item10 2022-03-31 SC474110 dpl-frs:CostSales dpl-frs:Item10 2021-04-01 2022-03-31 SC474110 dpl-frs:CostSales dpl-frs:Item10 2021-03-31 SC474110 dpl-frs:CostSales dpl-frs:Item10 2022-03-31 SC474110 dpl-frs:DistributionCosts dpl-frs:Item10 2021-04-01 2022-03-31 SC474110 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-04-01 2022-03-31 SC474110 dpl-frs:Item11 2021-04-01 2022-03-31 SC474110 dpl-frs:Item11 2021-03-31 SC474110 dpl-frs:Item11 2022-03-31 SC474110 dpl-frs:CostSales dpl-frs:Item11 2021-04-01 2022-03-31 SC474110 dpl-frs:CostSales dpl-frs:Item11 2021-03-31 SC474110 dpl-frs:CostSales dpl-frs:Item11 2022-03-31 SC474110 dpl-frs:DistributionCosts dpl-frs:Item11 2021-04-01 2022-03-31 SC474110 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-04-01 2022-03-31 SC474110 dpl-frs:Item12 2021-04-01 2022-03-31 SC474110 dpl-frs:Item12 2021-03-31 SC474110 dpl-frs:Item12 2022-03-31 SC474110 dpl-frs:CostSales dpl-frs:Item12 2021-04-01 2022-03-31 SC474110 dpl-frs:CostSales dpl-frs:Item12 2021-03-31 SC474110 dpl-frs:CostSales dpl-frs:Item12 2022-03-31 SC474110 dpl-frs:DistributionCosts dpl-frs:Item12 2021-04-01 2022-03-31 SC474110 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-04-01 2022-03-31 SC474110 1 2021-04-01 2022-03-31 SC474110 frs-countries:Scotland 2021-04-01 2022-03-31
MGB FINANCIAL LIMITED
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 March 2023
Unaudited Financial Statements
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—6
Page 1
Abridged Balance Sheet
Registered number: SC474110
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 33,600 38,400
Tangible Assets 5 872 1,090
34,472 39,490
CURRENT ASSETS
Debtors 3,690 8,069
Cash at bank and in hand 186,201 143,605
189,891 151,674
Creditors: Amounts Falling Due Within One Year (40,862 ) (44,907 )
NET CURRENT ASSETS (LIABILITIES) 149,029 106,767
TOTAL ASSETS LESS CURRENT LIABILITIES 183,501 146,257
NET ASSETS 183,501 146,257
CAPITAL AND RESERVES
Called up share capital 6 10 10
Profit and Loss Account 183,491 146,247
SHAREHOLDERS' FUNDS 183,501 146,257
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 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.
All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 31 March 2023 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Martin Buchanan
Director
24th November 2023
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
MGB FINANCIAL LIMITED Registered number SC474110 is a limited by shares company incorporated in Scotland. The Registered Office is 29 McCowan Crescent, Kinnaird, Larbert, FK5 4XH.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 years.
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 20% Reducing Balance
Impairment of Fixed Assets
At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs. Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted. If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease. Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.
Page 3
Page 4
2.5. Financial Instruments
The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 
12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company's balance sheet when the company becomes party to
the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when
there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a
net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at
transaction price including transaction costs and are subsequently carried at amortised cost using the
effective interest method unless the arrangement constitutes a financing transaction, where the transaction
is measured at the present value of the future receipts discounted at a market rate of interest. Financial
assets classified as receivable within one year are not amortised.
Classification of financial liabilities
Financial liabilities and equity instruments are classified according to the substance of the contractual
arrangements entered into. An equity instrument is any contract that evidences a residual interest in the
assets of the company after deducting all of its liabilities.
Basic financial liabilities
Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and
preference shares that are classified as debt, are initially recognised at transaction price unless the
arrangement constitutes a financing transaction, where the debt instrument is measured at the present
value of the future payments discounted at a market rate of interest. Financial liabilities classified as
payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course
of business from suppliers. Amounts payable are classified as current liabilities if payment is due within
one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially
at transaction price and subsequently measured at amortised cost using the effective interest method.
Cash at bank and in hand
Cash at bank and in hand are basic financial assets and include cash in hand, deposits held at call with
banks, other short-term liquid investments with original maturities of three months or less, and bank
overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
2.6. Taxation
The tax expense represents the sum of the tax currently payable and deferred tax.
Current tax
The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as
reported in the profit and loss account because it excludes items of income or expense that are taxable or
deductible in other years and it further excludes items that are never taxable or deductible. The company's
liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the
reporting end date.
Deferred tax
Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised
to the extent that it is probable that they will be recovered against the reversal of deferred tax
liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing
difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction
that affects neither the tax profit nor the accounting profit.
The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the
extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the
asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period
when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss
account, except when it relates to items charged or credited directly to equity, in which case the deferred
tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally
enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate
...CONTINUED
Page 4
Page 5
2.6. Taxation - continued
to taxes levied by the same tax authority.
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 2)
2 2
4. Intangible Assets
Total
£
Cost
As at 1 April 2022 48,000
As at 31 March 2023 48,000
Amortisation
As at 1 April 2022 9,600
Provided during the period 4,800
As at 31 March 2023 14,400
Net Book Value
As at 31 March 2023 33,600
As at 1 April 2022 38,400
5. Tangible Assets
Total
£
Cost
As at 1 April 2022 2,581
As at 31 March 2023 2,581
Depreciation
As at 1 April 2022 1,491
Provided during the period 218
As at 31 March 2023 1,709
Net Book Value
As at 31 March 2023 872
As at 1 April 2022 1,090
Page 5
Page 6
6. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 10 10
7. Directors Advances, Credits and Guarantees
Included within Creditors are the following loans from directors:
As at 1 April 2022 Amounts advanced Amounts repaid Amounts written off As at 31 March 2023
£ £ £ £ £
Mr Martin Buchanan 19,059 18,750 19,059 - 18,750
The above loan is unsecured, interest free and repayable on demand.
Page 6