Acorah Software Products - Accounts Production 14.2.200 false true 5 April 2022 6 April 2021 false 6 April 2022 5 April 2023 5 April 2023 06938013 Mr Stuart Coxon true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06938013 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-04-05 06938013 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-04-05 06938013 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-04-05 06938013 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-04-05 06938013 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-04-06 2023-04-05 06938013 frs-core:AllSubsidiaries 2022-04-06 2023-04-05 06938013 frs-core:KeyManagementPersonnel 2022-04-06 2023-04-05 06938013 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-04-06 2023-04-05 06938013 frs-core:OtherRelatedParties 2022-04-06 2023-04-05 06938013 2022-04-05 06938013 2023-04-05 06938013 2022-04-06 2023-04-05 06938013 frs-core:CurrentFinancialInstruments 2023-04-05 06938013 frs-core:CurrentFinancialInstruments 2022-04-06 2023-04-05 06938013 frs-core:Non-currentFinancialInstruments 2023-04-05 06938013 frs-core:Non-currentFinancialInstruments 2022-04-06 2023-04-05 06938013 frs-core:CurrentFinancialInstruments 2022-04-06 2023-04-05 06938013 frs-core:CurrentFinancialInstruments 2023-04-05 06938013 frs-core:AfterOneYear 2022-04-06 2023-04-05 06938013 frs-core:BetweenOneFiveYears 2022-04-06 2023-04-05 06938013 frs-core:BetweenOneFiveYears 2023-04-05 06938013 frs-core:ComputerEquipment 2023-04-05 06938013 frs-core:ComputerEquipment 2022-04-06 2023-04-05 06938013 frs-core:ComputerEquipment 2022-04-05 06938013 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-04-05 06938013 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-04-06 2023-04-05 06938013 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-04-05 06938013 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-04-05 06938013 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-04-06 2023-04-05 06938013 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-04-05 06938013 frs-core:FurnitureFittings 2023-04-05 06938013 frs-core:FurnitureFittings 2022-04-06 2023-04-05 06938013 frs-core:FurnitureFittings 2022-04-05 06938013 frs-core:NetGoodwill 2023-04-05 06938013 frs-core:NetGoodwill 2022-04-06 2023-04-05 06938013 frs-core:NetGoodwill 2022-04-05 06938013 frs-core:InvestmentPropertyIncludedWithinPPE 2023-04-05 06938013 frs-core:InvestmentPropertyIncludedWithinPPE 2022-04-06 2023-04-05 06938013 frs-core:InvestmentPropertyIncludedWithinPPE 2022-04-05 06938013 frs-core:LandBuildings 2023-04-05 06938013 frs-core:LandBuildings 2022-04-06 2023-04-05 06938013 frs-core:LandBuildings 2022-04-05 06938013 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-04-05 06938013 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-04-06 2023-04-05 06938013 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-04-05 06938013 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-04-05 06938013 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-04-06 2023-04-05 06938013 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-04-05 06938013 frs-core:MoreThanFiveYears 2022-04-06 2023-04-05 06938013 frs-core:MoreThanFiveYears 2023-04-05 06938013 frs-core:MotorVehicles 2023-04-05 06938013 frs-core:MotorVehicles 2022-04-06 2023-04-05 06938013 frs-core:MotorVehicles 2022-04-05 06938013 frs-core:OtherResidualIntangibleAssets 2023-04-05 06938013 frs-core:OtherResidualIntangibleAssets 2022-04-06 2023-04-05 06938013 frs-core:OtherResidualIntangibleAssets 2022-04-05 06938013 frs-core:PlantMachinery 2023-04-05 06938013 frs-core:PlantMachinery 2022-04-06 2023-04-05 06938013 frs-core:PlantMachinery 2022-04-05 06938013 frs-core:Secured 2023-04-05 06938013 frs-core:Unsecured 2023-04-05 06938013 frs-core:WithinOneYear 2022-04-06 2023-04-05 06938013 frs-core:WithinOneYear 2023-04-05 06938013 frs-core:CapitalRedemptionReserve 2022-04-06 2023-04-05 06938013 frs-core:CapitalRedemptionReserve 2022-04-05 06938013 frs-core:CapitalRedemptionReserve 2023-04-05 06938013 frs-core:OtherReservesSubtotal 2022-04-06 2023-04-05 06938013 frs-core:OtherReservesSubtotal 2022-04-05 06938013 frs-core:OtherReservesSubtotal 2023-04-05 06938013 frs-core:RevaluationReserve 2022-04-06 2023-04-05 06938013 frs-core:RevaluationReserve 2022-04-05 06938013 frs-core:RevaluationReserve 2023-04-05 06938013 frs-core:SharePremium 2022-04-06 2023-04-05 06938013 frs-core:SharePremium 2022-04-05 06938013 frs-core:SharePremium 2023-04-05 06938013 frs-core:ShareCapital 2022-04-06 2023-04-05 06938013 frs-core:ShareCapital 2022-04-05 06938013 frs-core:ShareCapital 2023-04-05 06938013 frs-core:RetainedEarningsAccumulatedLosses 2022-04-06 2023-04-05 06938013 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-04-05 06938013 frs-core:RetainedEarningsAccumulatedLosses 2023-04-05 06938013 frs-core:RetainedEarningsAccumulatedLosses 2022-04-05 06938013 frs-core:RetainedEarningsAccumulatedLosses 2023-04-05 06938013 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-04-05 06938013 frs-countries:UnitedKingdom 2022-04-06 2023-04-05 06938013 frs-countries:Europe 2022-04-06 2023-04-05 06938013 frs-countries:NorthAmerica 2022-04-06 2023-04-05 06938013 frs-countries:SouthAmerica 2022-04-06 2023-04-05 06938013 frs-countries:Asia 2022-04-06 2023-04-05 06938013 frs-countries:RestWorldOutsideUK 2022-04-06 2023-04-05 06938013 frs-bus:HighestPaidDirector 2022-04-06 2023-04-05 06938013 frs-bus:PrivateLimitedCompanyLtd 2022-04-06 2023-04-05 06938013 frs-bus:CompanyLimitedByGuarantee 2022-04-06 2023-04-05 06938013 frs-bus:LimitedLiabilityPartnershipLLP 2022-04-06 2023-04-05 06938013 frs-bus:LimitedLiabilityPartnershipsSORP 2022-04-06 2023-04-05 06938013 frs-bus:FullAccounts 2022-04-06 2023-04-05 06938013 frs-bus:FilletedAccounts 2022-04-06 2023-04-05 06938013 frs-bus:AbridgedAccounts 2022-04-06 2023-04-05 06938013 frs-bus:FRS102 2022-04-06 2023-04-05 06938013 frs-bus:MediumEntities 2022-04-06 2023-04-05 06938013 frs-bus:SmallEntities 2022-04-06 2023-04-05 06938013 frs-bus:EntityHasNeverTraded 2022-04-06 2023-04-05 06938013 frs-bus:EntityNoLongerTradingButTradedInPast 2022-04-06 2023-04-05 06938013 frs-bus:Audited 2022-04-06 2023-04-05 06938013 frs-bus:AuditExempt-NoAccountantsReport 2022-04-06 2023-04-05 06938013 frs-bus:AuditExemptWithAccountantsReport 2022-04-06 2023-04-05 06938013 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-04-06 2023-04-05 06938013 frs-bus:LargeCompaniesRegimeForAccounts 2022-04-06 2023-04-05 06938013 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-04-06 2023-04-05 06938013 frs-bus:SmallCompaniesRegimeForAccounts 2022-04-06 2023-04-05 06938013 frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-04-06 2023-04-05 06938013 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-04-06 2023-04-05 06938013 frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-04-06 2023-04-05 06938013 frs-bus:OrdinaryShareClass1 2022-04-06 2023-04-05 06938013 frs-bus:OrdinaryShareClass1 2022-04-05 06938013 frs-bus:OrdinaryShareClass1 2023-04-05 06938013 frs-bus:OrdinaryShareClass2 2022-04-06 2023-04-05 06938013 frs-bus:OrdinaryShareClass2 2022-04-05 06938013 frs-bus:OrdinaryShareClass2 2023-04-05 06938013 frs-bus:OrdinaryShareClass3 2022-04-06 2023-04-05 06938013 frs-bus:OrdinaryShareClass3 2022-04-05 06938013 frs-bus:OrdinaryShareClass3 2023-04-05 06938013 frs-bus:OrdinaryShareClass4 2022-04-06 2023-04-05 06938013 frs-bus:OrdinaryShareClass4 2022-04-05 06938013 frs-bus:OrdinaryShareClass4 2023-04-05 06938013 frs-bus:OrdinaryShareClass5 2022-04-06 2023-04-05 06938013 frs-bus:OrdinaryShareClass5 2022-04-05 06938013 frs-bus:OrdinaryShareClass5 2023-04-05 06938013 frs-bus:PreferenceShareClass1 2022-04-06 2023-04-05 06938013 frs-bus:PreferenceShareClass1 2022-04-05 06938013 frs-bus:PreferenceShareClass1 2023-04-05 06938013 frs-bus:PreferenceShareClass2 2022-04-06 2023-04-05 06938013 frs-bus:PreferenceShareClass2 2022-04-05 06938013 frs-bus:PreferenceShareClass2 2023-04-05 06938013 frs-bus:PreferenceShareClass3 2022-04-06 2023-04-05 06938013 frs-bus:PreferenceShareClass3 2022-04-05 06938013 frs-bus:PreferenceShareClass3 2023-04-05 06938013 frs-bus:PreferenceShareClass4 2022-04-06 2023-04-05 06938013 frs-bus:PreferenceShareClass4 2022-04-05 06938013 frs-bus:PreferenceShareClass4 2023-04-05 06938013 frs-bus:PreferenceShareClass5 2022-04-06 2023-04-05 06938013 frs-bus:PreferenceShareClass5 2022-04-05 06938013 frs-bus:PreferenceShareClass5 2023-04-05 06938013 1 2022-04-06 2023-04-05 06938013 1 2023-04-05 06938013 1 2022-04-06 2023-04-05 06938013 frs-core:LeasedAssets 2022-04-06 2023-04-05 06938013 frs-core:OwnedAssets 2022-04-06 2023-04-05 06938013 frs-core:CurrencyRisk 2022-04-06 2023-04-05 06938013 frs-core:MarketRisk 2022-04-06 2023-04-05 06938013 frs-core:InterestRateRisk 2022-04-06 2023-04-05 06938013 frs-core:DeferredTaxation 2022-04-06 2023-04-05 06938013 frs-core:DeferredTaxation 2022-04-05 06938013 frs-core:DeferredTaxation 2023-04-05 06938013 frs-core:OtherProvisionsContingentLiabilities 2022-04-06 2023-04-05 06938013 frs-core:OtherProvisionsContingentLiabilities 2022-04-05 06938013 frs-core:OtherProvisionsContingentLiabilities 2023-04-05 06938013 frs-core:ProvisionsDeferredTax 2023-04-05 06938013 frs-core:OtherDeferredTax 2023-04-05 06938013 frs-core:AcceleratedTaxDepreciationDeferredTax 2023-04-05 06938013 frs-core:TaxLossesCarry-forwardsDeferredTax 2023-04-05 06938013 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-04-05 06938013 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-04-06 2023-04-05 06938013 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-04-05 06938013 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-04-05 06938013 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-04-06 2023-04-05 06938013 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-04-05 06938013 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-04-05 06938013 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-04-06 2023-04-05 06938013 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-04-05 06938013 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-04-05 06938013 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-04-05 06938013 frs-core:RevaluationInvestmentPropertyDeferredTax 2023-04-05 06938013 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-04-05 06938013 frs-core:OtherPost-employmentBenefitsDeferredTax 2023-04-05 06938013 frs-core:Share-basedPaymentsDeferredTax 2023-04-05 06938013 frs-core:TaxCreditsDeferredTax 2023-04-05 06938013 frs-core:CostValuation 2022-04-05 06938013 frs-core:AdditionsToInvestments 2023-04-05 06938013 frs-core:DisposalsRepaymentsInvestments 2023-04-05 06938013 frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-04-05 06938013 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-04-05 06938013 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-04-05 06938013 frs-core:OtherIncreaseDecreaseInInvestments 2023-04-05 06938013 frs-core:CostValuation 2023-04-05 06938013 frs-core:ProvisionsForImpairmentInvestments 2022-04-05 06938013 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-04-05 06938013 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-04-05 06938013 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-04-05 06938013 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-04-05 06938013 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-04-05 06938013 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-04-05 06938013 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-04-05 06938013 frs-core:ProvisionsForImpairmentInvestments 2023-04-05 06938013 frs-core:ListedExchangeTraded 2023-04-05 06938013 frs-core:ListedExchangeTraded 2022-04-05 06938013 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-04-05 06938013 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-04-05 06938013 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-04-05 06938013 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-04-05 06938013 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-04-05 06938013 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-04-05 06938013 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-04-05 06938013 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-04-05 06938013 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-04-05 06938013 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-04-05 06938013 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-04-05 06938013 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-04-05 06938013 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-04-05 06938013 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-04-05 06938013 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-04-05 06938013 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-04-05 06938013 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-04-05 06938013 frs-core:UnlistedNon-exchangeTraded 2023-04-05 06938013 frs-core:UnlistedNon-exchangeTraded 2022-04-05 06938013 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-04-05 06938013 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-04-05 06938013 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-04-05 06938013 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-04-05 06938013 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-04-05 06938013 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-04-05 06938013 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-04-05 06938013 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-04-05 06938013 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-04-05 06938013 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-04-05 06938013 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-04-05 06938013 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-04-05 06938013 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-04-05 06938013 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-04-05 06938013 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-04-05 06938013 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-04-05 06938013 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-04-05 06938013 dpl-frs:CostSales 2022-04-06 2023-04-05 06938013 dpl-frs:CostSales 2022-04-05 06938013 dpl-frs:CostSales 2023-04-05 06938013 dpl-frs:DistributionCosts 2022-04-06 2023-04-05 06938013 dpl-frs:AdministrativeExpenses 2022-04-06 2023-04-05 06938013 frs-bus:Director1 2022-04-06 2023-04-05 06938013 frs-bus:Director1 2022-04-05 06938013 frs-bus:Director1 2023-04-05 06938013 1 2022-04-06 2023-04-05 06938013 frs-core:CurrentFinancialInstruments 1 2023-04-05 06938013 frs-core:Non-currentFinancialInstruments 1 2023-04-05 06938013 2 2022-04-06 2023-04-05 06938013 frs-core:CurrentFinancialInstruments 2 2023-04-05 06938013 frs-core:Non-currentFinancialInstruments 2 2023-04-05 06938013 3 2022-04-06 2023-04-05 06938013 frs-core:CurrentFinancialInstruments 3 2023-04-05 06938013 frs-core:Non-currentFinancialInstruments 3 2023-04-05 06938013 4 2022-04-06 2023-04-05 06938013 frs-core:CurrentFinancialInstruments 4 2023-04-05 06938013 frs-core:Non-currentFinancialInstruments 4 2023-04-05 06938013 5 2022-04-06 2023-04-05 06938013 frs-core:CurrentFinancialInstruments 5 2023-04-05 06938013 frs-core:Non-currentFinancialInstruments 5 2023-04-05 06938013 6 2022-04-06 2023-04-05 06938013 frs-core:CurrentFinancialInstruments 6 2023-04-05 06938013 frs-core:Non-currentFinancialInstruments 6 2023-04-05 06938013 7 2022-04-06 2023-04-05 06938013 frs-core:CurrentFinancialInstruments 7 2023-04-05 06938013 frs-core:Non-currentFinancialInstruments 7 2023-04-05 06938013 8 2022-04-06 2023-04-05 06938013 frs-core:CurrentFinancialInstruments 8 2023-04-05 06938013 frs-core:Non-currentFinancialInstruments 8 2023-04-05 06938013 9 2022-04-06 2023-04-05 06938013 frs-core:CurrentFinancialInstruments 9 2023-04-05 06938013 frs-core:Non-currentFinancialInstruments 9 2023-04-05 06938013 10 2022-04-06 2023-04-05 06938013 frs-core:CurrentFinancialInstruments 10 2023-04-05 06938013 frs-core:Non-currentFinancialInstruments 10 2023-04-05 06938013 11 2022-04-06 2023-04-05 06938013 frs-core:CurrentFinancialInstruments 11 2023-04-05 06938013 frs-core:Non-currentFinancialInstruments 11 2023-04-05 06938013 12 2022-04-06 2023-04-05 06938013 frs-core:CurrentFinancialInstruments 12 2023-04-05 06938013 frs-core:Non-currentFinancialInstruments 12 2023-04-05 06938013 13 2022-04-06 2023-04-05 06938013 frs-core:CurrentFinancialInstruments 13 2023-04-05 06938013 frs-core:Non-currentFinancialInstruments 13 2023-04-05 06938013 14 2022-04-06 2023-04-05 06938013 frs-core:CurrentFinancialInstruments 14 2023-04-05 06938013 frs-core:Non-currentFinancialInstruments 14 2023-04-05 06938013 15 2022-04-06 2023-04-05 06938013 frs-core:CurrentFinancialInstruments 15 2023-04-05 06938013 frs-core:Non-currentFinancialInstruments 15 2023-04-05 06938013 16 2022-04-06 2023-04-05 06938013 frs-core:CurrentFinancialInstruments 16 2023-04-05 06938013 frs-core:Non-currentFinancialInstruments 16 2023-04-05 06938013 17 2022-04-06 2023-04-05 06938013 frs-core:CurrentFinancialInstruments 17 2023-04-05 06938013 frs-core:Non-currentFinancialInstruments 17 2023-04-05 06938013 18 2022-04-06 2023-04-05 06938013 frs-core:CurrentFinancialInstruments 18 2023-04-05 06938013 frs-core:Non-currentFinancialInstruments 18 2023-04-05 06938013 19 2022-04-06 2023-04-05 06938013 frs-core:CurrentFinancialInstruments 19 2023-04-05 06938013 frs-core:Non-currentFinancialInstruments 19 2023-04-05 06938013 20 2022-04-06 2023-04-05 06938013 frs-core:CurrentFinancialInstruments 20 2023-04-05 06938013 frs-core:Non-currentFinancialInstruments 20 2023-04-05 06938013 dpl-frs:Item1 2022-04-06 2023-04-05 06938013 dpl-frs:Item1 2022-04-05 06938013 dpl-frs:Item1 2023-04-05 06938013 dpl-frs:CostSales dpl-frs:Item1 2022-04-06 2023-04-05 06938013 dpl-frs:CostSales dpl-frs:Item1 2022-04-05 06938013 dpl-frs:CostSales dpl-frs:Item1 2023-04-05 06938013 dpl-frs:DistributionCosts dpl-frs:Item1 2022-04-06 2023-04-05 06938013 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-04-06 2023-04-05 06938013 dpl-frs:Item2 2022-04-06 2023-04-05 06938013 dpl-frs:Item2 2022-04-05 06938013 dpl-frs:Item2 2023-04-05 06938013 dpl-frs:CostSales dpl-frs:Item2 2022-04-06 2023-04-05 06938013 dpl-frs:CostSales dpl-frs:Item2 2022-04-05 06938013 dpl-frs:CostSales dpl-frs:Item2 2023-04-05 06938013 dpl-frs:DistributionCosts dpl-frs:Item2 2022-04-06 2023-04-05 06938013 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-04-06 2023-04-05 06938013 dpl-frs:Item3 2022-04-06 2023-04-05 06938013 dpl-frs:Item3 2022-04-05 06938013 dpl-frs:Item3 2023-04-05 06938013 dpl-frs:CostSales dpl-frs:Item3 2022-04-06 2023-04-05 06938013 dpl-frs:CostSales dpl-frs:Item3 2022-04-05 06938013 dpl-frs:CostSales dpl-frs:Item3 2023-04-05 06938013 dpl-frs:DistributionCosts dpl-frs:Item3 2022-04-06 2023-04-05 06938013 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-04-06 2023-04-05 06938013 dpl-frs:Item4 2022-04-06 2023-04-05 06938013 dpl-frs:Item4 2022-04-05 06938013 dpl-frs:Item4 2023-04-05 06938013 dpl-frs:CostSales dpl-frs:Item4 2022-04-06 2023-04-05 06938013 dpl-frs:CostSales dpl-frs:Item4 2022-04-05 06938013 dpl-frs:CostSales dpl-frs:Item4 2023-04-05 06938013 dpl-frs:DistributionCosts dpl-frs:Item4 2022-04-06 2023-04-05 06938013 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-04-06 2023-04-05 06938013 dpl-frs:Item5 2022-04-06 2023-04-05 06938013 dpl-frs:Item5 2022-04-05 06938013 dpl-frs:Item5 2023-04-05 06938013 dpl-frs:CostSales dpl-frs:Item5 2022-04-06 2023-04-05 06938013 dpl-frs:CostSales dpl-frs:Item5 2022-04-05 06938013 dpl-frs:CostSales dpl-frs:Item5 2023-04-05 06938013 dpl-frs:DistributionCosts dpl-frs:Item5 2022-04-06 2023-04-05 06938013 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-04-06 2023-04-05 06938013 dpl-frs:Item6 2022-04-06 2023-04-05 06938013 dpl-frs:Item6 2022-04-05 06938013 dpl-frs:Item6 2023-04-05 06938013 dpl-frs:CostSales dpl-frs:Item6 2022-04-06 2023-04-05 06938013 dpl-frs:CostSales dpl-frs:Item6 2022-04-05 06938013 dpl-frs:CostSales dpl-frs:Item6 2023-04-05 06938013 dpl-frs:DistributionCosts dpl-frs:Item6 2022-04-06 2023-04-05 06938013 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-04-06 2023-04-05 06938013 dpl-frs:Item7 2022-04-06 2023-04-05 06938013 dpl-frs:Item7 2022-04-05 06938013 dpl-frs:Item7 2023-04-05 06938013 dpl-frs:CostSales dpl-frs:Item7 2022-04-06 2023-04-05 06938013 dpl-frs:CostSales dpl-frs:Item7 2022-04-05 06938013 dpl-frs:CostSales dpl-frs:Item7 2023-04-05 06938013 dpl-frs:DistributionCosts dpl-frs:Item7 2022-04-06 2023-04-05 06938013 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-04-06 2023-04-05 06938013 dpl-frs:Item8 2022-04-06 2023-04-05 06938013 dpl-frs:Item8 2022-04-05 06938013 dpl-frs:Item8 2023-04-05 06938013 dpl-frs:CostSales dpl-frs:Item8 2022-04-06 2023-04-05 06938013 dpl-frs:CostSales dpl-frs:Item8 2022-04-05 06938013 dpl-frs:CostSales dpl-frs:Item8 2023-04-05 06938013 dpl-frs:DistributionCosts dpl-frs:Item8 2022-04-06 2023-04-05 06938013 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-04-06 2023-04-05 06938013 dpl-frs:Item9 2022-04-06 2023-04-05 06938013 dpl-frs:Item9 2022-04-05 06938013 dpl-frs:Item9 2023-04-05 06938013 dpl-frs:CostSales dpl-frs:Item9 2022-04-06 2023-04-05 06938013 dpl-frs:CostSales dpl-frs:Item9 2022-04-05 06938013 dpl-frs:CostSales dpl-frs:Item9 2023-04-05 06938013 dpl-frs:DistributionCosts dpl-frs:Item9 2022-04-06 2023-04-05 06938013 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-04-06 2023-04-05 06938013 dpl-frs:Item10 2022-04-06 2023-04-05 06938013 dpl-frs:Item10 2022-04-05 06938013 dpl-frs:Item10 2023-04-05 06938013 dpl-frs:CostSales dpl-frs:Item10 2022-04-06 2023-04-05 06938013 dpl-frs:CostSales dpl-frs:Item10 2022-04-05 06938013 dpl-frs:CostSales dpl-frs:Item10 2023-04-05 06938013 dpl-frs:DistributionCosts dpl-frs:Item10 2022-04-06 2023-04-05 06938013 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-04-06 2023-04-05 06938013 dpl-frs:Item11 2022-04-06 2023-04-05 06938013 dpl-frs:Item11 2022-04-05 06938013 dpl-frs:Item11 2023-04-05 06938013 dpl-frs:CostSales dpl-frs:Item11 2022-04-06 2023-04-05 06938013 dpl-frs:CostSales dpl-frs:Item11 2022-04-05 06938013 dpl-frs:CostSales dpl-frs:Item11 2023-04-05 06938013 dpl-frs:DistributionCosts dpl-frs:Item11 2022-04-06 2023-04-05 06938013 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-04-06 2023-04-05 06938013 dpl-frs:Item12 2022-04-06 2023-04-05 06938013 dpl-frs:Item12 2022-04-05 06938013 dpl-frs:Item12 2023-04-05 06938013 dpl-frs:CostSales dpl-frs:Item12 2022-04-06 2023-04-05 06938013 dpl-frs:CostSales dpl-frs:Item12 2022-04-05 06938013 dpl-frs:CostSales dpl-frs:Item12 2023-04-05 06938013 dpl-frs:DistributionCosts dpl-frs:Item12 2022-04-06 2023-04-05 06938013 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-04-06 2023-04-05 06938013 1 2022-04-06 2023-04-05 06938013 frs-countries:EnglandWales 2022-04-06 2023-04-05 06938013 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-04-05 06938013 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-04-05 06938013 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-04-05 06938013 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-04-05 06938013 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-04-06 2022-04-05 06938013 frs-core:AllSubsidiaries 2021-04-06 2022-04-05 06938013 frs-core:KeyManagementPersonnel 2021-04-06 2022-04-05 06938013 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-04-06 2022-04-05 06938013 frs-core:OtherRelatedParties 2021-04-06 2022-04-05 06938013 2021-04-05 06938013 2022-04-05 06938013 2021-04-06 2022-04-05 06938013 frs-core:CurrentFinancialInstruments 2022-04-05 06938013 frs-core:CurrentFinancialInstruments 2021-04-06 2022-04-05 06938013 frs-core:Non-currentFinancialInstruments 2022-04-05 06938013 frs-core:Non-currentFinancialInstruments 2021-04-06 2022-04-05 06938013 frs-core:CurrentFinancialInstruments 2021-04-06 2022-04-05 06938013 frs-core:CurrentFinancialInstruments 2022-04-05 06938013 frs-core:AfterOneYear 2021-04-06 2022-04-05 06938013 frs-core:BetweenOneFiveYears 2021-04-06 2022-04-05 06938013 frs-core:BetweenOneFiveYears 2022-04-05 06938013 frs-core:ComputerEquipment 2022-04-05 06938013 frs-core:ComputerEquipment 2021-04-06 2022-04-05 06938013 frs-core:ComputerEquipment 2021-04-05 06938013 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-04-05 06938013 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-04-06 2022-04-05 06938013 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-04-05 06938013 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-04-05 06938013 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-04-06 2022-04-05 06938013 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-04-05 06938013 frs-core:FurnitureFittings 2022-04-05 06938013 frs-core:FurnitureFittings 2021-04-06 2022-04-05 06938013 frs-core:FurnitureFittings 2021-04-05 06938013 frs-core:NetGoodwill 2022-04-05 06938013 frs-core:NetGoodwill 2021-04-06 2022-04-05 06938013 frs-core:NetGoodwill 2021-04-05 06938013 frs-core:InvestmentPropertyIncludedWithinPPE 2022-04-05 06938013 frs-core:InvestmentPropertyIncludedWithinPPE 2021-04-06 2022-04-05 06938013 frs-core:InvestmentPropertyIncludedWithinPPE 2021-04-05 06938013 frs-core:LandBuildings 2022-04-05 06938013 frs-core:LandBuildings 2021-04-06 2022-04-05 06938013 frs-core:LandBuildings 2021-04-05 06938013 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-04-05 06938013 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-04-06 2022-04-05 06938013 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-04-05 06938013 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-04-05 06938013 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-04-06 2022-04-05 06938013 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-04-05 06938013 frs-core:MoreThanFiveYears 2021-04-06 2022-04-05 06938013 frs-core:MoreThanFiveYears 2022-04-05 06938013 frs-core:MotorVehicles 2022-04-05 06938013 frs-core:MotorVehicles 2021-04-06 2022-04-05 06938013 frs-core:MotorVehicles 2021-04-05 06938013 frs-core:OtherResidualIntangibleAssets 2022-04-05 06938013 frs-core:OtherResidualIntangibleAssets 2021-04-06 2022-04-05 06938013 frs-core:OtherResidualIntangibleAssets 2021-04-05 06938013 frs-core:PlantMachinery 2022-04-05 06938013 frs-core:PlantMachinery 2021-04-06 2022-04-05 06938013 frs-core:PlantMachinery 2021-04-05 06938013 frs-core:Secured 2022-04-05 06938013 frs-core:Unsecured 2022-04-05 06938013 frs-core:WithinOneYear 2021-04-06 2022-04-05 06938013 frs-core:WithinOneYear 2022-04-05 06938013 frs-core:CapitalRedemptionReserve 2021-04-06 2022-04-05 06938013 frs-core:CapitalRedemptionReserve 2021-04-05 06938013 frs-core:CapitalRedemptionReserve 2022-04-05 06938013 frs-core:OtherReservesSubtotal 2021-04-06 2022-04-05 06938013 frs-core:OtherReservesSubtotal 2021-04-05 06938013 frs-core:OtherReservesSubtotal 2022-04-05 06938013 frs-core:RevaluationReserve 2021-04-06 2022-04-05 06938013 frs-core:RevaluationReserve 2021-04-05 06938013 frs-core:RevaluationReserve 2022-04-05 06938013 frs-core:SharePremium 2021-04-06 2022-04-05 06938013 frs-core:SharePremium 2021-04-05 06938013 frs-core:SharePremium 2022-04-05 06938013 frs-core:ShareCapital 2021-04-06 2022-04-05 06938013 frs-core:ShareCapital 2021-04-05 06938013 frs-core:ShareCapital 2022-04-05 06938013 frs-core:RetainedEarningsAccumulatedLosses 2021-04-06 2022-04-05 06938013 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-04-05 06938013 frs-core:RetainedEarningsAccumulatedLosses 2022-04-05 06938013 frs-core:RetainedEarningsAccumulatedLosses 2021-04-05 06938013 frs-core:RetainedEarningsAccumulatedLosses 2022-04-05 06938013 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-04-05 06938013 frs-countries:UnitedKingdom 2021-04-06 2022-04-05 06938013 frs-countries:Europe 2021-04-06 2022-04-05 06938013 frs-countries:NorthAmerica 2021-04-06 2022-04-05 06938013 frs-countries:SouthAmerica 2021-04-06 2022-04-05 06938013 frs-countries:Asia 2021-04-06 2022-04-05 06938013 frs-countries:RestWorldOutsideUK 2021-04-06 2022-04-05 06938013 frs-bus:HighestPaidDirector 2021-04-06 2022-04-05 06938013 frs-bus:PrivateLimitedCompanyLtd 2021-04-06 2022-04-05 06938013 frs-bus:CompanyLimitedByGuarantee 2021-04-06 2022-04-05 06938013 frs-bus:LimitedLiabilityPartnershipLLP 2021-04-06 2022-04-05 06938013 frs-bus:LimitedLiabilityPartnershipsSORP 2021-04-06 2022-04-05 06938013 frs-bus:FullAccounts 2021-04-06 2022-04-05 06938013 frs-bus:FilletedAccounts 2021-04-06 2022-04-05 06938013 frs-bus:AbridgedAccounts 2021-04-06 2022-04-05 06938013 frs-bus:FRS102 2021-04-06 2022-04-05 06938013 frs-bus:MediumEntities 2021-04-06 2022-04-05 06938013 frs-bus:SmallEntities 2021-04-06 2022-04-05 06938013 frs-bus:EntityHasNeverTraded 2021-04-06 2022-04-05 06938013 frs-bus:EntityNoLongerTradingButTradedInPast 2021-04-06 2022-04-05 06938013 frs-bus:Audited 2021-04-06 2022-04-05 06938013 frs-bus:AuditExempt-NoAccountantsReport 2021-04-06 2022-04-05 06938013 frs-bus:AuditExemptWithAccountantsReport 2021-04-06 2022-04-05 06938013 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-04-06 2022-04-05 06938013 frs-bus:LargeCompaniesRegimeForAccounts 2021-04-06 2022-04-05 06938013 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-04-06 2022-04-05 06938013 frs-bus:SmallCompaniesRegimeForAccounts 2021-04-06 2022-04-05 06938013 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-04-06 2022-04-05 06938013 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-04-06 2022-04-05 06938013 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-04-06 2022-04-05 06938013 frs-bus:OrdinaryShareClass1 2021-04-06 2022-04-05 06938013 frs-bus:OrdinaryShareClass1 2021-04-05 06938013 frs-bus:OrdinaryShareClass1 2022-04-05 06938013 frs-bus:OrdinaryShareClass2 2021-04-06 2022-04-05 06938013 frs-bus:OrdinaryShareClass2 2021-04-05 06938013 frs-bus:OrdinaryShareClass2 2022-04-05 06938013 frs-bus:OrdinaryShareClass3 2021-04-06 2022-04-05 06938013 frs-bus:OrdinaryShareClass3 2021-04-05 06938013 frs-bus:OrdinaryShareClass3 2022-04-05 06938013 frs-bus:OrdinaryShareClass4 2021-04-06 2022-04-05 06938013 frs-bus:OrdinaryShareClass4 2021-04-05 06938013 frs-bus:OrdinaryShareClass4 2022-04-05 06938013 frs-bus:OrdinaryShareClass5 2021-04-06 2022-04-05 06938013 frs-bus:OrdinaryShareClass5 2021-04-05 06938013 frs-bus:OrdinaryShareClass5 2022-04-05 06938013 frs-bus:PreferenceShareClass1 2021-04-06 2022-04-05 06938013 frs-bus:PreferenceShareClass1 2021-04-05 06938013 frs-bus:PreferenceShareClass1 2022-04-05 06938013 frs-bus:PreferenceShareClass2 2021-04-06 2022-04-05 06938013 frs-bus:PreferenceShareClass2 2021-04-05 06938013 frs-bus:PreferenceShareClass2 2022-04-05 06938013 frs-bus:PreferenceShareClass3 2021-04-06 2022-04-05 06938013 frs-bus:PreferenceShareClass3 2021-04-05 06938013 frs-bus:PreferenceShareClass3 2022-04-05 06938013 frs-bus:PreferenceShareClass4 2021-04-06 2022-04-05 06938013 frs-bus:PreferenceShareClass4 2021-04-05 06938013 frs-bus:PreferenceShareClass4 2022-04-05 06938013 frs-bus:PreferenceShareClass5 2021-04-06 2022-04-05 06938013 frs-bus:PreferenceShareClass5 2021-04-05 06938013 frs-bus:PreferenceShareClass5 2022-04-05 06938013 1 2021-04-06 2022-04-05 06938013 1 2022-04-05 06938013 1 2021-04-06 2022-04-05 06938013 frs-core:LeasedAssets 2021-04-06 2022-04-05 06938013 frs-core:OwnedAssets 2021-04-06 2022-04-05 06938013 frs-core:CurrencyRisk 2021-04-06 2022-04-05 06938013 frs-core:MarketRisk 2021-04-06 2022-04-05 06938013 frs-core:InterestRateRisk 2021-04-06 2022-04-05 06938013 frs-core:DeferredTaxation 2021-04-06 2022-04-05 06938013 frs-core:DeferredTaxation 2021-04-05 06938013 frs-core:DeferredTaxation 2022-04-05 06938013 frs-core:OtherProvisionsContingentLiabilities 2021-04-06 2022-04-05 06938013 frs-core:OtherProvisionsContingentLiabilities 2021-04-05 06938013 frs-core:OtherProvisionsContingentLiabilities 2022-04-05 06938013 frs-core:ProvisionsDeferredTax 2022-04-05 06938013 frs-core:OtherDeferredTax 2022-04-05 06938013 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-04-05 06938013 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-04-05 06938013 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-04-05 06938013 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-04-06 2022-04-05 06938013 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-04-05 06938013 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-04-05 06938013 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-04-06 2022-04-05 06938013 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-04-05 06938013 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-04-05 06938013 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-04-06 2022-04-05 06938013 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-04-05 06938013 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-04-05 06938013 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-04-05 06938013 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-04-05 06938013 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-04-05 06938013 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-04-05 06938013 frs-core:Share-basedPaymentsDeferredTax 2022-04-05 06938013 frs-core:TaxCreditsDeferredTax 2022-04-05 06938013 frs-core:CostValuation 2021-04-05 06938013 frs-core:AdditionsToInvestments 2022-04-05 06938013 frs-core:DisposalsRepaymentsInvestments 2022-04-05 06938013 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-04-05 06938013 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-04-05 06938013 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-04-05 06938013 frs-core:OtherIncreaseDecreaseInInvestments 2022-04-05 06938013 frs-core:CostValuation 2022-04-05 06938013 frs-core:ProvisionsForImpairmentInvestments 2021-04-05 06938013 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-04-05 06938013 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-04-05 06938013 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-04-05 06938013 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-04-05 06938013 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-04-05 06938013 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-04-05 06938013 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-04-05 06938013 frs-core:ProvisionsForImpairmentInvestments 2022-04-05 06938013 frs-core:ListedExchangeTraded 2022-04-05 06938013 frs-core:ListedExchangeTraded 2021-04-05 06938013 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-04-05 06938013 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-04-05 06938013 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-04-05 06938013 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-04-05 06938013 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-04-05 06938013 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-04-05 06938013 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-04-05 06938013 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-04-05 06938013 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-04-05 06938013 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-04-05 06938013 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-04-05 06938013 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-04-05 06938013 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-04-05 06938013 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-04-05 06938013 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-04-05 06938013 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-04-05 06938013 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-04-05 06938013 frs-core:UnlistedNon-exchangeTraded 2022-04-05 06938013 frs-core:UnlistedNon-exchangeTraded 2021-04-05 06938013 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-04-05 06938013 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-04-05 06938013 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-04-05 06938013 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-04-05 06938013 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-04-05 06938013 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-04-05 06938013 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-04-05 06938013 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-04-05 06938013 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-04-05 06938013 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-04-05 06938013 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-04-05 06938013 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-04-05 06938013 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-04-05 06938013 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-04-05 06938013 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-04-05 06938013 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-04-05 06938013 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-04-05 06938013 dpl-frs:CostSales 2021-04-06 2022-04-05 06938013 dpl-frs:CostSales 2021-04-05 06938013 dpl-frs:CostSales 2022-04-05 06938013 dpl-frs:DistributionCosts 2021-04-06 2022-04-05 06938013 dpl-frs:AdministrativeExpenses 2021-04-06 2022-04-05 06938013 frs-bus:Director1 2021-04-06 2022-04-05 06938013 frs-bus:Director1 2021-04-05 06938013 frs-bus:Director1 2022-04-05 06938013 1 2021-04-06 2022-04-05 06938013 frs-core:CurrentFinancialInstruments 1 2022-04-05 06938013 frs-core:Non-currentFinancialInstruments 1 2022-04-05 06938013 2 2021-04-06 2022-04-05 06938013 frs-core:CurrentFinancialInstruments 2 2022-04-05 06938013 frs-core:Non-currentFinancialInstruments 2 2022-04-05 06938013 3 2021-04-06 2022-04-05 06938013 frs-core:CurrentFinancialInstruments 3 2022-04-05 06938013 frs-core:Non-currentFinancialInstruments 3 2022-04-05 06938013 4 2021-04-06 2022-04-05 06938013 frs-core:CurrentFinancialInstruments 4 2022-04-05 06938013 frs-core:Non-currentFinancialInstruments 4 2022-04-05 06938013 5 2021-04-06 2022-04-05 06938013 frs-core:CurrentFinancialInstruments 5 2022-04-05 06938013 frs-core:Non-currentFinancialInstruments 5 2022-04-05 06938013 6 2021-04-06 2022-04-05 06938013 frs-core:CurrentFinancialInstruments 6 2022-04-05 06938013 frs-core:Non-currentFinancialInstruments 6 2022-04-05 06938013 7 2021-04-06 2022-04-05 06938013 frs-core:CurrentFinancialInstruments 7 2022-04-05 06938013 frs-core:Non-currentFinancialInstruments 7 2022-04-05 06938013 8 2021-04-06 2022-04-05 06938013 frs-core:CurrentFinancialInstruments 8 2022-04-05 06938013 frs-core:Non-currentFinancialInstruments 8 2022-04-05 06938013 9 2021-04-06 2022-04-05 06938013 frs-core:CurrentFinancialInstruments 9 2022-04-05 06938013 frs-core:Non-currentFinancialInstruments 9 2022-04-05 06938013 10 2021-04-06 2022-04-05 06938013 frs-core:CurrentFinancialInstruments 10 2022-04-05 06938013 frs-core:Non-currentFinancialInstruments 10 2022-04-05 06938013 11 2021-04-06 2022-04-05 06938013 frs-core:CurrentFinancialInstruments 11 2022-04-05 06938013 frs-core:Non-currentFinancialInstruments 11 2022-04-05 06938013 12 2021-04-06 2022-04-05 06938013 frs-core:CurrentFinancialInstruments 12 2022-04-05 06938013 frs-core:Non-currentFinancialInstruments 12 2022-04-05 06938013 13 2021-04-06 2022-04-05 06938013 frs-core:CurrentFinancialInstruments 13 2022-04-05 06938013 frs-core:Non-currentFinancialInstruments 13 2022-04-05 06938013 14 2021-04-06 2022-04-05 06938013 frs-core:CurrentFinancialInstruments 14 2022-04-05 06938013 frs-core:Non-currentFinancialInstruments 14 2022-04-05 06938013 15 2021-04-06 2022-04-05 06938013 frs-core:CurrentFinancialInstruments 15 2022-04-05 06938013 frs-core:Non-currentFinancialInstruments 15 2022-04-05 06938013 16 2021-04-06 2022-04-05 06938013 frs-core:CurrentFinancialInstruments 16 2022-04-05 06938013 frs-core:Non-currentFinancialInstruments 16 2022-04-05 06938013 17 2021-04-06 2022-04-05 06938013 frs-core:CurrentFinancialInstruments 17 2022-04-05 06938013 frs-core:Non-currentFinancialInstruments 17 2022-04-05 06938013 18 2021-04-06 2022-04-05 06938013 frs-core:CurrentFinancialInstruments 18 2022-04-05 06938013 frs-core:Non-currentFinancialInstruments 18 2022-04-05 06938013 19 2021-04-06 2022-04-05 06938013 frs-core:CurrentFinancialInstruments 19 2022-04-05 06938013 frs-core:Non-currentFinancialInstruments 19 2022-04-05 06938013 20 2021-04-06 2022-04-05 06938013 frs-core:CurrentFinancialInstruments 20 2022-04-05 06938013 frs-core:Non-currentFinancialInstruments 20 2022-04-05 06938013 dpl-frs:Item1 2021-04-06 2022-04-05 06938013 dpl-frs:Item1 2021-04-05 06938013 dpl-frs:Item1 2022-04-05 06938013 dpl-frs:CostSales dpl-frs:Item1 2021-04-06 2022-04-05 06938013 dpl-frs:CostSales dpl-frs:Item1 2021-04-05 06938013 dpl-frs:CostSales dpl-frs:Item1 2022-04-05 06938013 dpl-frs:DistributionCosts dpl-frs:Item1 2021-04-06 2022-04-05 06938013 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-04-06 2022-04-05 06938013 dpl-frs:Item2 2021-04-06 2022-04-05 06938013 dpl-frs:Item2 2021-04-05 06938013 dpl-frs:Item2 2022-04-05 06938013 dpl-frs:CostSales dpl-frs:Item2 2021-04-06 2022-04-05 06938013 dpl-frs:CostSales dpl-frs:Item2 2021-04-05 06938013 dpl-frs:CostSales dpl-frs:Item2 2022-04-05 06938013 dpl-frs:DistributionCosts dpl-frs:Item2 2021-04-06 2022-04-05 06938013 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-04-06 2022-04-05 06938013 dpl-frs:Item3 2021-04-06 2022-04-05 06938013 dpl-frs:Item3 2021-04-05 06938013 dpl-frs:Item3 2022-04-05 06938013 dpl-frs:CostSales dpl-frs:Item3 2021-04-06 2022-04-05 06938013 dpl-frs:CostSales dpl-frs:Item3 2021-04-05 06938013 dpl-frs:CostSales dpl-frs:Item3 2022-04-05 06938013 dpl-frs:DistributionCosts dpl-frs:Item3 2021-04-06 2022-04-05 06938013 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-04-06 2022-04-05 06938013 dpl-frs:Item4 2021-04-06 2022-04-05 06938013 dpl-frs:Item4 2021-04-05 06938013 dpl-frs:Item4 2022-04-05 06938013 dpl-frs:CostSales dpl-frs:Item4 2021-04-06 2022-04-05 06938013 dpl-frs:CostSales dpl-frs:Item4 2021-04-05 06938013 dpl-frs:CostSales dpl-frs:Item4 2022-04-05 06938013 dpl-frs:DistributionCosts dpl-frs:Item4 2021-04-06 2022-04-05 06938013 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-04-06 2022-04-05 06938013 dpl-frs:Item5 2021-04-06 2022-04-05 06938013 dpl-frs:Item5 2021-04-05 06938013 dpl-frs:Item5 2022-04-05 06938013 dpl-frs:CostSales dpl-frs:Item5 2021-04-06 2022-04-05 06938013 dpl-frs:CostSales dpl-frs:Item5 2021-04-05 06938013 dpl-frs:CostSales dpl-frs:Item5 2022-04-05 06938013 dpl-frs:DistributionCosts dpl-frs:Item5 2021-04-06 2022-04-05 06938013 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-04-06 2022-04-05 06938013 dpl-frs:Item6 2021-04-06 2022-04-05 06938013 dpl-frs:Item6 2021-04-05 06938013 dpl-frs:Item6 2022-04-05 06938013 dpl-frs:CostSales dpl-frs:Item6 2021-04-06 2022-04-05 06938013 dpl-frs:CostSales dpl-frs:Item6 2021-04-05 06938013 dpl-frs:CostSales dpl-frs:Item6 2022-04-05 06938013 dpl-frs:DistributionCosts dpl-frs:Item6 2021-04-06 2022-04-05 06938013 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-04-06 2022-04-05 06938013 dpl-frs:Item7 2021-04-06 2022-04-05 06938013 dpl-frs:Item7 2021-04-05 06938013 dpl-frs:Item7 2022-04-05 06938013 dpl-frs:CostSales dpl-frs:Item7 2021-04-06 2022-04-05 06938013 dpl-frs:CostSales dpl-frs:Item7 2021-04-05 06938013 dpl-frs:CostSales dpl-frs:Item7 2022-04-05 06938013 dpl-frs:DistributionCosts dpl-frs:Item7 2021-04-06 2022-04-05 06938013 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-04-06 2022-04-05 06938013 dpl-frs:Item8 2021-04-06 2022-04-05 06938013 dpl-frs:Item8 2021-04-05 06938013 dpl-frs:Item8 2022-04-05 06938013 dpl-frs:CostSales dpl-frs:Item8 2021-04-06 2022-04-05 06938013 dpl-frs:CostSales dpl-frs:Item8 2021-04-05 06938013 dpl-frs:CostSales dpl-frs:Item8 2022-04-05 06938013 dpl-frs:DistributionCosts dpl-frs:Item8 2021-04-06 2022-04-05 06938013 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-04-06 2022-04-05 06938013 dpl-frs:Item9 2021-04-06 2022-04-05 06938013 dpl-frs:Item9 2021-04-05 06938013 dpl-frs:Item9 2022-04-05 06938013 dpl-frs:CostSales dpl-frs:Item9 2021-04-06 2022-04-05 06938013 dpl-frs:CostSales dpl-frs:Item9 2021-04-05 06938013 dpl-frs:CostSales dpl-frs:Item9 2022-04-05 06938013 dpl-frs:DistributionCosts dpl-frs:Item9 2021-04-06 2022-04-05 06938013 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-04-06 2022-04-05 06938013 dpl-frs:Item10 2021-04-06 2022-04-05 06938013 dpl-frs:Item10 2021-04-05 06938013 dpl-frs:Item10 2022-04-05 06938013 dpl-frs:CostSales dpl-frs:Item10 2021-04-06 2022-04-05 06938013 dpl-frs:CostSales dpl-frs:Item10 2021-04-05 06938013 dpl-frs:CostSales dpl-frs:Item10 2022-04-05 06938013 dpl-frs:DistributionCosts dpl-frs:Item10 2021-04-06 2022-04-05 06938013 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-04-06 2022-04-05 06938013 dpl-frs:Item11 2021-04-06 2022-04-05 06938013 dpl-frs:Item11 2021-04-05 06938013 dpl-frs:Item11 2022-04-05 06938013 dpl-frs:CostSales dpl-frs:Item11 2021-04-06 2022-04-05 06938013 dpl-frs:CostSales dpl-frs:Item11 2021-04-05 06938013 dpl-frs:CostSales dpl-frs:Item11 2022-04-05 06938013 dpl-frs:DistributionCosts dpl-frs:Item11 2021-04-06 2022-04-05 06938013 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-04-06 2022-04-05 06938013 dpl-frs:Item12 2021-04-06 2022-04-05 06938013 dpl-frs:Item12 2021-04-05 06938013 dpl-frs:Item12 2022-04-05 06938013 dpl-frs:CostSales dpl-frs:Item12 2021-04-06 2022-04-05 06938013 dpl-frs:CostSales dpl-frs:Item12 2021-04-05 06938013 dpl-frs:CostSales dpl-frs:Item12 2022-04-05 06938013 dpl-frs:DistributionCosts dpl-frs:Item12 2021-04-06 2022-04-05 06938013 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-04-06 2022-04-05 06938013 1 2021-04-06 2022-04-05 06938013 frs-countries:EnglandWales 2021-04-06 2022-04-05
Registered number: 06938013
Valleywood Care Limited
Unaudited Financial Statements
For The Year Ended 5 April 2023
AGM Financial Ltd
Chartered Accountants
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 06938013
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 808,216 823,234
808,216 823,234
CURRENT ASSETS
Debtors 4 805,598 697,074
Cash at bank and in hand 180,835 255,432
986,433 952,506
Creditors: Amounts Falling Due Within One Year 5 (510,752 ) (392,611 )
NET CURRENT ASSETS (LIABILITIES) 475,681 559,895
TOTAL ASSETS LESS CURRENT LIABILITIES 1,283,897 1,383,129
Creditors: Amounts Falling Due After More Than One Year 6 (131,980 ) (285,226 )
NET ASSETS 1,151,917 1,097,903
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 1,151,817 1,097,803
SHAREHOLDERS' FUNDS 1,151,917 1,097,903
Page 1
Page 2
For the year ending 5 April 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Stuart Coxon
Director
13 October 2023
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective January 2015).
1.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
1.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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:
Freehold 1% Straight line
Leasehold 4% Straight line
Plant & Machinery 20% Reducing balance
Motor Vehicles 25% Reducing balance
Fixtures & Fittings 20% Reducing balance
Computer Equipment 33% Reducing balance
1.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and 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 end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period 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 assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 132 (2022: 130)
132 130
Page 3
Page 4
3. Tangible Assets
Land & Property
Freehold Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 6 April 2022 824,875 75,269 79,989 1,540 981,673
As at 5 April 2023 824,875 75,269 79,989 1,540 981,673
Depreciation
As at 6 April 2022 32,995 65,547 58,372 1,525 158,439
Provided during the period 8,248 2,431 4,324 15 15,018
As at 5 April 2023 41,243 67,978 62,696 1,540 173,457
Net Book Value
As at 5 April 2023 783,632 7,291 17,293 - 808,216
As at 6 April 2022 791,880 9,722 21,617 15 823,234
4. Debtors
2023 2022
£ £
Due within one year
Trade debtors 44,126 362
Prepayments and accrued income 5,400 69,560
Other debtors 14,055 12,635
Amounts owed by group undertakings 727,500 600,000
791,081 682,557
Due after more than one year
Corporation tax recoverable assets 14,517 14,517
14,517 14,517
805,598 697,074
5. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Bank loans and overdrafts 136,283 152,000
Corporation tax 278,546 150,812
Other taxes and social security 36,672 32,443
Accruals and deferred income 59,099 57,356
Director's loan account 152 -
510,752 392,611
Page 4
Page 5
6. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 131,980 285,226
131,980 285,226
7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
Value Number 2023 2022
Allotted, called up and fully paid £ £ £
Ordinary Shares 1.000 100 100 100
8. Ultimate Controlling Party
The company's ultimate controlling party is its directors by virtue of their ownership of 100% of the issued share capital in the company.
Page 5