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 05224758 Mr Jason Cole Mrs Katherine Cole Miss Anna Cole Mr Ryan Cole Mr and Mrs J D J Cole true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05224758 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-03-31 05224758 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-03-31 05224758 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-03-31 05224758 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-03-31 05224758 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-04-01 2023-03-31 05224758 frs-core:AllSubsidiaries 2022-04-01 2023-03-31 05224758 frs-core:KeyManagementPersonnel 2022-04-01 2023-03-31 05224758 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-04-01 2023-03-31 05224758 frs-core:OtherRelatedParties 2022-04-01 2023-03-31 05224758 2022-03-31 05224758 2023-03-31 05224758 2022-04-01 2023-03-31 05224758 frs-core:CurrentFinancialInstruments 2023-03-31 05224758 frs-core:CurrentFinancialInstruments 2022-04-01 2023-03-31 05224758 frs-core:Non-currentFinancialInstruments 2023-03-31 05224758 frs-core:Non-currentFinancialInstruments 2022-04-01 2023-03-31 05224758 frs-core:CurrentFinancialInstruments 2022-04-01 2023-03-31 05224758 frs-core:CurrentFinancialInstruments 2023-03-31 05224758 frs-core:AfterOneYear 2022-04-01 2023-03-31 05224758 frs-core:BetweenOneFiveYears 2022-04-01 2023-03-31 05224758 frs-core:BetweenOneFiveYears 2023-03-31 05224758 frs-core:ComputerEquipment 2023-03-31 05224758 frs-core:ComputerEquipment 2022-04-01 2023-03-31 05224758 frs-core:ComputerEquipment 2022-03-31 05224758 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-03-31 05224758 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-04-01 2023-03-31 05224758 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-03-31 05224758 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-03-31 05224758 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-04-01 2023-03-31 05224758 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-03-31 05224758 frs-core:FurnitureFittings 2023-03-31 05224758 frs-core:FurnitureFittings 2022-04-01 2023-03-31 05224758 frs-core:FurnitureFittings 2022-03-31 05224758 frs-core:NetGoodwill 2023-03-31 05224758 frs-core:NetGoodwill 2022-04-01 2023-03-31 05224758 frs-core:NetGoodwill 2022-03-31 05224758 frs-core:InvestmentPropertyIncludedWithinPPE 2023-03-31 05224758 frs-core:InvestmentPropertyIncludedWithinPPE 2022-04-01 2023-03-31 05224758 frs-core:InvestmentPropertyIncludedWithinPPE 2022-03-31 05224758 frs-core:LandBuildings 2023-03-31 05224758 frs-core:LandBuildings 2022-04-01 2023-03-31 05224758 frs-core:LandBuildings 2022-03-31 05224758 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-03-31 05224758 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-04-01 2023-03-31 05224758 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-03-31 05224758 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-03-31 05224758 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-04-01 2023-03-31 05224758 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-03-31 05224758 frs-core:MoreThanFiveYears 2022-04-01 2023-03-31 05224758 frs-core:MoreThanFiveYears 2023-03-31 05224758 frs-core:MotorVehicles 2023-03-31 05224758 frs-core:MotorVehicles 2022-04-01 2023-03-31 05224758 frs-core:MotorVehicles 2022-03-31 05224758 frs-core:OtherResidualIntangibleAssets 2023-03-31 05224758 frs-core:OtherResidualIntangibleAssets 2022-04-01 2023-03-31 05224758 frs-core:OtherResidualIntangibleAssets 2022-03-31 05224758 frs-core:PlantMachinery 2023-03-31 05224758 frs-core:PlantMachinery 2022-04-01 2023-03-31 05224758 frs-core:PlantMachinery 2022-03-31 05224758 frs-core:Secured 2023-03-31 05224758 frs-core:Unsecured 2023-03-31 05224758 frs-core:WithinOneYear 2022-04-01 2023-03-31 05224758 frs-core:WithinOneYear 2023-03-31 05224758 frs-core:CapitalRedemptionReserve 2022-04-01 2023-03-31 05224758 frs-core:CapitalRedemptionReserve 2022-03-31 05224758 frs-core:CapitalRedemptionReserve 2023-03-31 05224758 frs-core:OtherReservesSubtotal 2022-04-01 2023-03-31 05224758 frs-core:OtherReservesSubtotal 2022-03-31 05224758 frs-core:OtherReservesSubtotal 2023-03-31 05224758 frs-core:RevaluationReserve 2022-04-01 2023-03-31 05224758 frs-core:RevaluationReserve 2022-03-31 05224758 frs-core:RevaluationReserve 2023-03-31 05224758 frs-core:SharePremium 2022-04-01 2023-03-31 05224758 frs-core:SharePremium 2022-03-31 05224758 frs-core:SharePremium 2023-03-31 05224758 frs-core:ShareCapital 2022-04-01 2023-03-31 05224758 frs-core:ShareCapital 2022-03-31 05224758 frs-core:ShareCapital 2023-03-31 05224758 frs-core:RetainedEarningsAccumulatedLosses 2022-04-01 2023-03-31 05224758 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-03-31 05224758 frs-core:RetainedEarningsAccumulatedLosses 2023-03-31 05224758 frs-core:RetainedEarningsAccumulatedLosses 2022-03-31 05224758 frs-core:RetainedEarningsAccumulatedLosses 2023-03-31 05224758 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-03-31 05224758 frs-countries:UnitedKingdom 2022-04-01 2023-03-31 05224758 frs-countries:Europe 2022-04-01 2023-03-31 05224758 frs-countries:NorthAmerica 2022-04-01 2023-03-31 05224758 frs-countries:SouthAmerica 2022-04-01 2023-03-31 05224758 frs-countries:Asia 2022-04-01 2023-03-31 05224758 frs-countries:RestWorldOutsideUK 2022-04-01 2023-03-31 05224758 frs-bus:HighestPaidDirector 2022-04-01 2023-03-31 05224758 frs-bus:PrivateLimitedCompanyLtd 2022-04-01 2023-03-31 05224758 frs-bus:CompanyLimitedByGuarantee 2022-04-01 2023-03-31 05224758 frs-bus:LimitedLiabilityPartnershipLLP 2022-04-01 2023-03-31 05224758 frs-bus:LimitedLiabilityPartnershipsSORP 2022-04-01 2023-03-31 05224758 frs-bus:FullAccounts 2022-04-01 2023-03-31 05224758 frs-bus:FilletedAccounts 2022-04-01 2023-03-31 05224758 frs-bus:AbridgedAccounts 2022-04-01 2023-03-31 05224758 frs-bus:FRS102 2022-04-01 2023-03-31 05224758 frs-bus:MediumEntities 2022-04-01 2023-03-31 05224758 frs-bus:SmallEntities 2022-04-01 2023-03-31 05224758 frs-bus:EntityHasNeverTraded 2022-04-01 2023-03-31 05224758 frs-bus:EntityNoLongerTradingButTradedInPast 2022-04-01 2023-03-31 05224758 frs-bus:Audited 2022-04-01 2023-03-31 05224758 frs-bus:AuditExempt-NoAccountantsReport 2022-04-01 2023-03-31 05224758 frs-bus:AuditExemptWithAccountantsReport 2022-04-01 2023-03-31 05224758 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-04-01 2023-03-31 05224758 frs-bus:LargeCompaniesRegimeForAccounts 2022-04-01 2023-03-31 05224758 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-04-01 2023-03-31 05224758 frs-bus:SmallCompaniesRegimeForAccounts 2022-04-01 2023-03-31 05224758 frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-04-01 2023-03-31 05224758 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-04-01 2023-03-31 05224758 frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-04-01 2023-03-31 05224758 frs-bus:OrdinaryShareClass1 2022-04-01 2023-03-31 05224758 frs-bus:OrdinaryShareClass1 2022-03-31 05224758 frs-bus:OrdinaryShareClass1 2023-03-31 05224758 frs-bus:OrdinaryShareClass2 2022-04-01 2023-03-31 05224758 frs-bus:OrdinaryShareClass2 2022-03-31 05224758 frs-bus:OrdinaryShareClass2 2023-03-31 05224758 frs-bus:OrdinaryShareClass3 2022-04-01 2023-03-31 05224758 frs-bus:OrdinaryShareClass3 2022-03-31 05224758 frs-bus:OrdinaryShareClass3 2023-03-31 05224758 frs-bus:OrdinaryShareClass4 2022-04-01 2023-03-31 05224758 frs-bus:OrdinaryShareClass4 2022-03-31 05224758 frs-bus:OrdinaryShareClass4 2023-03-31 05224758 frs-bus:OrdinaryShareClass5 2022-04-01 2023-03-31 05224758 frs-bus:OrdinaryShareClass5 2022-03-31 05224758 frs-bus:OrdinaryShareClass5 2023-03-31 05224758 frs-bus:PreferenceShareClass1 2022-04-01 2023-03-31 05224758 frs-bus:PreferenceShareClass1 2022-03-31 05224758 frs-bus:PreferenceShareClass1 2023-03-31 05224758 frs-bus:PreferenceShareClass2 2022-04-01 2023-03-31 05224758 frs-bus:PreferenceShareClass2 2022-03-31 05224758 frs-bus:PreferenceShareClass2 2023-03-31 05224758 frs-bus:PreferenceShareClass3 2022-04-01 2023-03-31 05224758 frs-bus:PreferenceShareClass3 2022-03-31 05224758 frs-bus:PreferenceShareClass3 2023-03-31 05224758 frs-bus:PreferenceShareClass4 2022-04-01 2023-03-31 05224758 frs-bus:PreferenceShareClass4 2022-03-31 05224758 frs-bus:PreferenceShareClass4 2023-03-31 05224758 frs-bus:PreferenceShareClass5 2022-04-01 2023-03-31 05224758 frs-bus:PreferenceShareClass5 2022-03-31 05224758 frs-bus:PreferenceShareClass5 2023-03-31 05224758 1 2022-04-01 2023-03-31 05224758 1 2023-03-31 05224758 1 2022-04-01 2023-03-31 05224758 frs-core:LeasedAssets 2022-04-01 2023-03-31 05224758 frs-core:OwnedAssets 2022-04-01 2023-03-31 05224758 frs-core:CurrencyRisk 2022-04-01 2023-03-31 05224758 frs-core:MarketRisk 2022-04-01 2023-03-31 05224758 frs-core:InterestRateRisk 2022-04-01 2023-03-31 05224758 frs-core:DeferredTaxation 2022-04-01 2023-03-31 05224758 frs-core:DeferredTaxation 2022-03-31 05224758 frs-core:DeferredTaxation 2023-03-31 05224758 frs-core:OtherProvisionsContingentLiabilities 2022-04-01 2023-03-31 05224758 frs-core:OtherProvisionsContingentLiabilities 2022-03-31 05224758 frs-core:OtherProvisionsContingentLiabilities 2023-03-31 05224758 frs-core:ProvisionsDeferredTax 2023-03-31 05224758 frs-core:OtherDeferredTax 2023-03-31 05224758 frs-core:AcceleratedTaxDepreciationDeferredTax 2023-03-31 05224758 frs-core:TaxLossesCarry-forwardsDeferredTax 2023-03-31 05224758 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-03-31 05224758 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-04-01 2023-03-31 05224758 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-03-31 05224758 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-03-31 05224758 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-04-01 2023-03-31 05224758 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-03-31 05224758 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-03-31 05224758 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-04-01 2023-03-31 05224758 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-03-31 05224758 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-03-31 05224758 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-03-31 05224758 frs-core:RevaluationInvestmentPropertyDeferredTax 2023-03-31 05224758 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-03-31 05224758 frs-core:OtherPost-employmentBenefitsDeferredTax 2023-03-31 05224758 frs-core:Share-basedPaymentsDeferredTax 2023-03-31 05224758 frs-core:TaxCreditsDeferredTax 2023-03-31 05224758 frs-core:CostValuation 2022-03-31 05224758 frs-core:AdditionsToInvestments 2023-03-31 05224758 frs-core:DisposalsRepaymentsInvestments 2023-03-31 05224758 frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-03-31 05224758 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-03-31 05224758 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-03-31 05224758 frs-core:OtherIncreaseDecreaseInInvestments 2023-03-31 05224758 frs-core:CostValuation 2023-03-31 05224758 frs-core:ProvisionsForImpairmentInvestments 2022-03-31 05224758 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-03-31 05224758 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-03-31 05224758 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-03-31 05224758 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-03-31 05224758 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-03-31 05224758 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-03-31 05224758 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-03-31 05224758 frs-core:ProvisionsForImpairmentInvestments 2023-03-31 05224758 frs-core:ListedExchangeTraded 2023-03-31 05224758 frs-core:ListedExchangeTraded 2022-03-31 05224758 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-03-31 05224758 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-03-31 05224758 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-03-31 05224758 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-03-31 05224758 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-03-31 05224758 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-03-31 05224758 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-03-31 05224758 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-03-31 05224758 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 05224758 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 05224758 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 05224758 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 05224758 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 05224758 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-03-31 05224758 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 05224758 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 05224758 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 05224758 frs-core:UnlistedNon-exchangeTraded 2023-03-31 05224758 frs-core:UnlistedNon-exchangeTraded 2022-03-31 05224758 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-03-31 05224758 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 05224758 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 05224758 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 05224758 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 05224758 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 05224758 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 05224758 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-03-31 05224758 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 05224758 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 05224758 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 05224758 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 05224758 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 05224758 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-03-31 05224758 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 05224758 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 05224758 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 05224758 dpl-frs:CostSales 2022-04-01 2023-03-31 05224758 dpl-frs:CostSales 2022-03-31 05224758 dpl-frs:CostSales 2023-03-31 05224758 dpl-frs:DistributionCosts 2022-04-01 2023-03-31 05224758 dpl-frs:AdministrativeExpenses 2022-04-01 2023-03-31 05224758 frs-bus:Director1 2022-04-01 2023-03-31 05224758 frs-bus:Director1 2022-03-31 05224758 frs-bus:Director1 2023-03-31 05224758 frs-bus:Director2 2022-04-01 2023-03-31 05224758 frs-bus:Director2 2022-03-31 05224758 frs-bus:Director2 2023-03-31 05224758 frs-bus:CompanySecretary1 2022-04-01 2023-03-31 05224758 frs-bus:CompanySecretary2 2022-04-01 2023-03-31 05224758 1 2022-04-01 2023-03-31 05224758 frs-core:CurrentFinancialInstruments 1 2023-03-31 05224758 frs-core:Non-currentFinancialInstruments 1 2023-03-31 05224758 2 2022-04-01 2023-03-31 05224758 frs-core:CurrentFinancialInstruments 2 2023-03-31 05224758 frs-core:Non-currentFinancialInstruments 2 2023-03-31 05224758 3 2022-04-01 2023-03-31 05224758 frs-core:CurrentFinancialInstruments 3 2023-03-31 05224758 frs-core:Non-currentFinancialInstruments 3 2023-03-31 05224758 4 2022-04-01 2023-03-31 05224758 frs-core:CurrentFinancialInstruments 4 2023-03-31 05224758 frs-core:Non-currentFinancialInstruments 4 2023-03-31 05224758 5 2022-04-01 2023-03-31 05224758 frs-core:CurrentFinancialInstruments 5 2023-03-31 05224758 frs-core:Non-currentFinancialInstruments 5 2023-03-31 05224758 6 2022-04-01 2023-03-31 05224758 frs-core:CurrentFinancialInstruments 6 2023-03-31 05224758 frs-core:Non-currentFinancialInstruments 6 2023-03-31 05224758 7 2022-04-01 2023-03-31 05224758 frs-core:CurrentFinancialInstruments 7 2023-03-31 05224758 frs-core:Non-currentFinancialInstruments 7 2023-03-31 05224758 8 2022-04-01 2023-03-31 05224758 frs-core:CurrentFinancialInstruments 8 2023-03-31 05224758 frs-core:Non-currentFinancialInstruments 8 2023-03-31 05224758 9 2022-04-01 2023-03-31 05224758 frs-core:CurrentFinancialInstruments 9 2023-03-31 05224758 frs-core:Non-currentFinancialInstruments 9 2023-03-31 05224758 10 2022-04-01 2023-03-31 05224758 frs-core:CurrentFinancialInstruments 10 2023-03-31 05224758 frs-core:Non-currentFinancialInstruments 10 2023-03-31 05224758 11 2022-04-01 2023-03-31 05224758 frs-core:CurrentFinancialInstruments 11 2023-03-31 05224758 frs-core:Non-currentFinancialInstruments 11 2023-03-31 05224758 12 2022-04-01 2023-03-31 05224758 frs-core:CurrentFinancialInstruments 12 2023-03-31 05224758 frs-core:Non-currentFinancialInstruments 12 2023-03-31 05224758 13 2022-04-01 2023-03-31 05224758 frs-core:CurrentFinancialInstruments 13 2023-03-31 05224758 frs-core:Non-currentFinancialInstruments 13 2023-03-31 05224758 14 2022-04-01 2023-03-31 05224758 frs-core:CurrentFinancialInstruments 14 2023-03-31 05224758 frs-core:Non-currentFinancialInstruments 14 2023-03-31 05224758 15 2022-04-01 2023-03-31 05224758 frs-core:CurrentFinancialInstruments 15 2023-03-31 05224758 frs-core:Non-currentFinancialInstruments 15 2023-03-31 05224758 16 2022-04-01 2023-03-31 05224758 frs-core:CurrentFinancialInstruments 16 2023-03-31 05224758 frs-core:Non-currentFinancialInstruments 16 2023-03-31 05224758 17 2022-04-01 2023-03-31 05224758 frs-core:CurrentFinancialInstruments 17 2023-03-31 05224758 frs-core:Non-currentFinancialInstruments 17 2023-03-31 05224758 18 2022-04-01 2023-03-31 05224758 frs-core:CurrentFinancialInstruments 18 2023-03-31 05224758 frs-core:Non-currentFinancialInstruments 18 2023-03-31 05224758 19 2022-04-01 2023-03-31 05224758 frs-core:CurrentFinancialInstruments 19 2023-03-31 05224758 frs-core:Non-currentFinancialInstruments 19 2023-03-31 05224758 20 2022-04-01 2023-03-31 05224758 frs-core:CurrentFinancialInstruments 20 2023-03-31 05224758 frs-core:Non-currentFinancialInstruments 20 2023-03-31 05224758 dpl-frs:Item1 2022-04-01 2023-03-31 05224758 dpl-frs:Item1 2022-03-31 05224758 dpl-frs:Item1 2023-03-31 05224758 dpl-frs:CostSales dpl-frs:Item1 2022-04-01 2023-03-31 05224758 dpl-frs:CostSales dpl-frs:Item1 2022-03-31 05224758 dpl-frs:CostSales dpl-frs:Item1 2023-03-31 05224758 dpl-frs:DistributionCosts dpl-frs:Item1 2022-04-01 2023-03-31 05224758 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-04-01 2023-03-31 05224758 dpl-frs:Item2 2022-04-01 2023-03-31 05224758 dpl-frs:Item2 2022-03-31 05224758 dpl-frs:Item2 2023-03-31 05224758 dpl-frs:CostSales dpl-frs:Item2 2022-04-01 2023-03-31 05224758 dpl-frs:CostSales dpl-frs:Item2 2022-03-31 05224758 dpl-frs:CostSales dpl-frs:Item2 2023-03-31 05224758 dpl-frs:DistributionCosts dpl-frs:Item2 2022-04-01 2023-03-31 05224758 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-04-01 2023-03-31 05224758 dpl-frs:Item3 2022-04-01 2023-03-31 05224758 dpl-frs:Item3 2022-03-31 05224758 dpl-frs:Item3 2023-03-31 05224758 dpl-frs:CostSales dpl-frs:Item3 2022-04-01 2023-03-31 05224758 dpl-frs:CostSales dpl-frs:Item3 2022-03-31 05224758 dpl-frs:CostSales dpl-frs:Item3 2023-03-31 05224758 dpl-frs:DistributionCosts dpl-frs:Item3 2022-04-01 2023-03-31 05224758 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-04-01 2023-03-31 05224758 dpl-frs:Item4 2022-04-01 2023-03-31 05224758 dpl-frs:Item4 2022-03-31 05224758 dpl-frs:Item4 2023-03-31 05224758 dpl-frs:CostSales dpl-frs:Item4 2022-04-01 2023-03-31 05224758 dpl-frs:CostSales dpl-frs:Item4 2022-03-31 05224758 dpl-frs:CostSales dpl-frs:Item4 2023-03-31 05224758 dpl-frs:DistributionCosts dpl-frs:Item4 2022-04-01 2023-03-31 05224758 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-04-01 2023-03-31 05224758 dpl-frs:Item5 2022-04-01 2023-03-31 05224758 dpl-frs:Item5 2022-03-31 05224758 dpl-frs:Item5 2023-03-31 05224758 dpl-frs:CostSales dpl-frs:Item5 2022-04-01 2023-03-31 05224758 dpl-frs:CostSales dpl-frs:Item5 2022-03-31 05224758 dpl-frs:CostSales dpl-frs:Item5 2023-03-31 05224758 dpl-frs:DistributionCosts dpl-frs:Item5 2022-04-01 2023-03-31 05224758 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-04-01 2023-03-31 05224758 dpl-frs:Item6 2022-04-01 2023-03-31 05224758 dpl-frs:Item6 2022-03-31 05224758 dpl-frs:Item6 2023-03-31 05224758 dpl-frs:CostSales dpl-frs:Item6 2022-04-01 2023-03-31 05224758 dpl-frs:CostSales dpl-frs:Item6 2022-03-31 05224758 dpl-frs:CostSales dpl-frs:Item6 2023-03-31 05224758 dpl-frs:DistributionCosts dpl-frs:Item6 2022-04-01 2023-03-31 05224758 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-04-01 2023-03-31 05224758 dpl-frs:Item7 2022-04-01 2023-03-31 05224758 dpl-frs:Item7 2022-03-31 05224758 dpl-frs:Item7 2023-03-31 05224758 dpl-frs:CostSales dpl-frs:Item7 2022-04-01 2023-03-31 05224758 dpl-frs:CostSales dpl-frs:Item7 2022-03-31 05224758 dpl-frs:CostSales dpl-frs:Item7 2023-03-31 05224758 dpl-frs:DistributionCosts dpl-frs:Item7 2022-04-01 2023-03-31 05224758 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-04-01 2023-03-31 05224758 dpl-frs:Item8 2022-04-01 2023-03-31 05224758 dpl-frs:Item8 2022-03-31 05224758 dpl-frs:Item8 2023-03-31 05224758 dpl-frs:CostSales dpl-frs:Item8 2022-04-01 2023-03-31 05224758 dpl-frs:CostSales dpl-frs:Item8 2022-03-31 05224758 dpl-frs:CostSales dpl-frs:Item8 2023-03-31 05224758 dpl-frs:DistributionCosts dpl-frs:Item8 2022-04-01 2023-03-31 05224758 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-04-01 2023-03-31 05224758 dpl-frs:Item9 2022-04-01 2023-03-31 05224758 dpl-frs:Item9 2022-03-31 05224758 dpl-frs:Item9 2023-03-31 05224758 dpl-frs:CostSales dpl-frs:Item9 2022-04-01 2023-03-31 05224758 dpl-frs:CostSales dpl-frs:Item9 2022-03-31 05224758 dpl-frs:CostSales dpl-frs:Item9 2023-03-31 05224758 dpl-frs:DistributionCosts dpl-frs:Item9 2022-04-01 2023-03-31 05224758 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-04-01 2023-03-31 05224758 dpl-frs:Item10 2022-04-01 2023-03-31 05224758 dpl-frs:Item10 2022-03-31 05224758 dpl-frs:Item10 2023-03-31 05224758 dpl-frs:CostSales dpl-frs:Item10 2022-04-01 2023-03-31 05224758 dpl-frs:CostSales dpl-frs:Item10 2022-03-31 05224758 dpl-frs:CostSales dpl-frs:Item10 2023-03-31 05224758 dpl-frs:DistributionCosts dpl-frs:Item10 2022-04-01 2023-03-31 05224758 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-04-01 2023-03-31 05224758 dpl-frs:Item11 2022-04-01 2023-03-31 05224758 dpl-frs:Item11 2022-03-31 05224758 dpl-frs:Item11 2023-03-31 05224758 dpl-frs:CostSales dpl-frs:Item11 2022-04-01 2023-03-31 05224758 dpl-frs:CostSales dpl-frs:Item11 2022-03-31 05224758 dpl-frs:CostSales dpl-frs:Item11 2023-03-31 05224758 dpl-frs:DistributionCosts dpl-frs:Item11 2022-04-01 2023-03-31 05224758 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-04-01 2023-03-31 05224758 dpl-frs:Item12 2022-04-01 2023-03-31 05224758 dpl-frs:Item12 2022-03-31 05224758 dpl-frs:Item12 2023-03-31 05224758 dpl-frs:CostSales dpl-frs:Item12 2022-04-01 2023-03-31 05224758 dpl-frs:CostSales dpl-frs:Item12 2022-03-31 05224758 dpl-frs:CostSales dpl-frs:Item12 2023-03-31 05224758 dpl-frs:DistributionCosts dpl-frs:Item12 2022-04-01 2023-03-31 05224758 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-04-01 2023-03-31 05224758 1 2022-04-01 2023-03-31 05224758 frs-countries:EnglandWales 2022-04-01 2023-03-31 05224758 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-03-31 05224758 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-03-31 05224758 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-03-31 05224758 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-03-31 05224758 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-04-01 2022-03-31 05224758 frs-core:AllSubsidiaries 2021-04-01 2022-03-31 05224758 frs-core:KeyManagementPersonnel 2021-04-01 2022-03-31 05224758 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-04-01 2022-03-31 05224758 frs-core:OtherRelatedParties 2021-04-01 2022-03-31 05224758 2021-03-31 05224758 2022-03-31 05224758 2021-04-01 2022-03-31 05224758 frs-core:CurrentFinancialInstruments 2022-03-31 05224758 frs-core:CurrentFinancialInstruments 2021-04-01 2022-03-31 05224758 frs-core:Non-currentFinancialInstruments 2022-03-31 05224758 frs-core:Non-currentFinancialInstruments 2021-04-01 2022-03-31 05224758 frs-core:CurrentFinancialInstruments 2021-04-01 2022-03-31 05224758 frs-core:CurrentFinancialInstruments 2022-03-31 05224758 frs-core:AfterOneYear 2021-04-01 2022-03-31 05224758 frs-core:BetweenOneFiveYears 2021-04-01 2022-03-31 05224758 frs-core:BetweenOneFiveYears 2022-03-31 05224758 frs-core:ComputerEquipment 2022-03-31 05224758 frs-core:ComputerEquipment 2021-04-01 2022-03-31 05224758 frs-core:ComputerEquipment 2021-03-31 05224758 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-03-31 05224758 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-04-01 2022-03-31 05224758 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-03-31 05224758 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-03-31 05224758 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-04-01 2022-03-31 05224758 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-03-31 05224758 frs-core:FurnitureFittings 2022-03-31 05224758 frs-core:FurnitureFittings 2021-04-01 2022-03-31 05224758 frs-core:FurnitureFittings 2021-03-31 05224758 frs-core:NetGoodwill 2022-03-31 05224758 frs-core:NetGoodwill 2021-04-01 2022-03-31 05224758 frs-core:NetGoodwill 2021-03-31 05224758 frs-core:InvestmentPropertyIncludedWithinPPE 2022-03-31 05224758 frs-core:InvestmentPropertyIncludedWithinPPE 2021-04-01 2022-03-31 05224758 frs-core:InvestmentPropertyIncludedWithinPPE 2021-03-31 05224758 frs-core:LandBuildings 2022-03-31 05224758 frs-core:LandBuildings 2021-04-01 2022-03-31 05224758 frs-core:LandBuildings 2021-03-31 05224758 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-03-31 05224758 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-04-01 2022-03-31 05224758 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-03-31 05224758 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-03-31 05224758 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-04-01 2022-03-31 05224758 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-03-31 05224758 frs-core:MoreThanFiveYears 2021-04-01 2022-03-31 05224758 frs-core:MoreThanFiveYears 2022-03-31 05224758 frs-core:MotorVehicles 2022-03-31 05224758 frs-core:MotorVehicles 2021-04-01 2022-03-31 05224758 frs-core:MotorVehicles 2021-03-31 05224758 frs-core:OtherResidualIntangibleAssets 2022-03-31 05224758 frs-core:OtherResidualIntangibleAssets 2021-04-01 2022-03-31 05224758 frs-core:OtherResidualIntangibleAssets 2021-03-31 05224758 frs-core:PlantMachinery 2022-03-31 05224758 frs-core:PlantMachinery 2021-04-01 2022-03-31 05224758 frs-core:PlantMachinery 2021-03-31 05224758 frs-core:Secured 2022-03-31 05224758 frs-core:Unsecured 2022-03-31 05224758 frs-core:WithinOneYear 2021-04-01 2022-03-31 05224758 frs-core:WithinOneYear 2022-03-31 05224758 frs-core:CapitalRedemptionReserve 2021-04-01 2022-03-31 05224758 frs-core:CapitalRedemptionReserve 2021-03-31 05224758 frs-core:CapitalRedemptionReserve 2022-03-31 05224758 frs-core:OtherReservesSubtotal 2021-04-01 2022-03-31 05224758 frs-core:OtherReservesSubtotal 2021-03-31 05224758 frs-core:OtherReservesSubtotal 2022-03-31 05224758 frs-core:RevaluationReserve 2021-04-01 2022-03-31 05224758 frs-core:RevaluationReserve 2021-03-31 05224758 frs-core:RevaluationReserve 2022-03-31 05224758 frs-core:SharePremium 2021-04-01 2022-03-31 05224758 frs-core:SharePremium 2021-03-31 05224758 frs-core:SharePremium 2022-03-31 05224758 frs-core:ShareCapital 2021-04-01 2022-03-31 05224758 frs-core:ShareCapital 2021-03-31 05224758 frs-core:ShareCapital 2022-03-31 05224758 frs-core:RetainedEarningsAccumulatedLosses 2021-04-01 2022-03-31 05224758 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-03-31 05224758 frs-core:RetainedEarningsAccumulatedLosses 2022-03-31 05224758 frs-core:RetainedEarningsAccumulatedLosses 2021-03-31 05224758 frs-core:RetainedEarningsAccumulatedLosses 2022-03-31 05224758 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-03-31 05224758 frs-countries:UnitedKingdom 2021-04-01 2022-03-31 05224758 frs-countries:Europe 2021-04-01 2022-03-31 05224758 frs-countries:NorthAmerica 2021-04-01 2022-03-31 05224758 frs-countries:SouthAmerica 2021-04-01 2022-03-31 05224758 frs-countries:Asia 2021-04-01 2022-03-31 05224758 frs-countries:RestWorldOutsideUK 2021-04-01 2022-03-31 05224758 frs-bus:HighestPaidDirector 2021-04-01 2022-03-31 05224758 frs-bus:PrivateLimitedCompanyLtd 2021-04-01 2022-03-31 05224758 frs-bus:CompanyLimitedByGuarantee 2021-04-01 2022-03-31 05224758 frs-bus:LimitedLiabilityPartnershipLLP 2021-04-01 2022-03-31 05224758 frs-bus:LimitedLiabilityPartnershipsSORP 2021-04-01 2022-03-31 05224758 frs-bus:FullAccounts 2021-04-01 2022-03-31 05224758 frs-bus:FilletedAccounts 2021-04-01 2022-03-31 05224758 frs-bus:AbridgedAccounts 2021-04-01 2022-03-31 05224758 frs-bus:FRS102 2021-04-01 2022-03-31 05224758 frs-bus:MediumEntities 2021-04-01 2022-03-31 05224758 frs-bus:SmallEntities 2021-04-01 2022-03-31 05224758 frs-bus:EntityHasNeverTraded 2021-04-01 2022-03-31 05224758 frs-bus:EntityNoLongerTradingButTradedInPast 2021-04-01 2022-03-31 05224758 frs-bus:Audited 2021-04-01 2022-03-31 05224758 frs-bus:AuditExempt-NoAccountantsReport 2021-04-01 2022-03-31 05224758 frs-bus:AuditExemptWithAccountantsReport 2021-04-01 2022-03-31 05224758 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-04-01 2022-03-31 05224758 frs-bus:LargeCompaniesRegimeForAccounts 2021-04-01 2022-03-31 05224758 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-04-01 2022-03-31 05224758 frs-bus:SmallCompaniesRegimeForAccounts 2021-04-01 2022-03-31 05224758 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-04-01 2022-03-31 05224758 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-04-01 2022-03-31 05224758 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-04-01 2022-03-31 05224758 frs-bus:OrdinaryShareClass1 2021-04-01 2022-03-31 05224758 frs-bus:OrdinaryShareClass1 2021-03-31 05224758 frs-bus:OrdinaryShareClass1 2022-03-31 05224758 frs-bus:OrdinaryShareClass2 2021-04-01 2022-03-31 05224758 frs-bus:OrdinaryShareClass2 2021-03-31 05224758 frs-bus:OrdinaryShareClass2 2022-03-31 05224758 frs-bus:OrdinaryShareClass3 2021-04-01 2022-03-31 05224758 frs-bus:OrdinaryShareClass3 2021-03-31 05224758 frs-bus:OrdinaryShareClass3 2022-03-31 05224758 frs-bus:OrdinaryShareClass4 2021-04-01 2022-03-31 05224758 frs-bus:OrdinaryShareClass4 2021-03-31 05224758 frs-bus:OrdinaryShareClass4 2022-03-31 05224758 frs-bus:OrdinaryShareClass5 2021-04-01 2022-03-31 05224758 frs-bus:OrdinaryShareClass5 2021-03-31 05224758 frs-bus:OrdinaryShareClass5 2022-03-31 05224758 frs-bus:PreferenceShareClass1 2021-04-01 2022-03-31 05224758 frs-bus:PreferenceShareClass1 2021-03-31 05224758 frs-bus:PreferenceShareClass1 2022-03-31 05224758 frs-bus:PreferenceShareClass2 2021-04-01 2022-03-31 05224758 frs-bus:PreferenceShareClass2 2021-03-31 05224758 frs-bus:PreferenceShareClass2 2022-03-31 05224758 frs-bus:PreferenceShareClass3 2021-04-01 2022-03-31 05224758 frs-bus:PreferenceShareClass3 2021-03-31 05224758 frs-bus:PreferenceShareClass3 2022-03-31 05224758 frs-bus:PreferenceShareClass4 2021-04-01 2022-03-31 05224758 frs-bus:PreferenceShareClass4 2021-03-31 05224758 frs-bus:PreferenceShareClass4 2022-03-31 05224758 frs-bus:PreferenceShareClass5 2021-04-01 2022-03-31 05224758 frs-bus:PreferenceShareClass5 2021-03-31 05224758 frs-bus:PreferenceShareClass5 2022-03-31 05224758 1 2021-04-01 2022-03-31 05224758 1 2022-03-31 05224758 1 2021-04-01 2022-03-31 05224758 frs-core:LeasedAssets 2021-04-01 2022-03-31 05224758 frs-core:OwnedAssets 2021-04-01 2022-03-31 05224758 frs-core:CurrencyRisk 2021-04-01 2022-03-31 05224758 frs-core:MarketRisk 2021-04-01 2022-03-31 05224758 frs-core:InterestRateRisk 2021-04-01 2022-03-31 05224758 frs-core:DeferredTaxation 2021-04-01 2022-03-31 05224758 frs-core:DeferredTaxation 2021-03-31 05224758 frs-core:DeferredTaxation 2022-03-31 05224758 frs-core:OtherProvisionsContingentLiabilities 2021-04-01 2022-03-31 05224758 frs-core:OtherProvisionsContingentLiabilities 2021-03-31 05224758 frs-core:OtherProvisionsContingentLiabilities 2022-03-31 05224758 frs-core:ProvisionsDeferredTax 2022-03-31 05224758 frs-core:OtherDeferredTax 2022-03-31 05224758 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-03-31 05224758 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-03-31 05224758 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-03-31 05224758 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-04-01 2022-03-31 05224758 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-03-31 05224758 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-03-31 05224758 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-04-01 2022-03-31 05224758 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-03-31 05224758 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-03-31 05224758 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-04-01 2022-03-31 05224758 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-03-31 05224758 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-03-31 05224758 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-03-31 05224758 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-03-31 05224758 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-03-31 05224758 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-03-31 05224758 frs-core:Share-basedPaymentsDeferredTax 2022-03-31 05224758 frs-core:TaxCreditsDeferredTax 2022-03-31 05224758 frs-core:CostValuation 2021-03-31 05224758 frs-core:AdditionsToInvestments 2022-03-31 05224758 frs-core:DisposalsRepaymentsInvestments 2022-03-31 05224758 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-03-31 05224758 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-03-31 05224758 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-03-31 05224758 frs-core:OtherIncreaseDecreaseInInvestments 2022-03-31 05224758 frs-core:CostValuation 2022-03-31 05224758 frs-core:ProvisionsForImpairmentInvestments 2021-03-31 05224758 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-03-31 05224758 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-03-31 05224758 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-03-31 05224758 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-03-31 05224758 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-03-31 05224758 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-03-31 05224758 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-03-31 05224758 frs-core:ProvisionsForImpairmentInvestments 2022-03-31 05224758 frs-core:ListedExchangeTraded 2022-03-31 05224758 frs-core:ListedExchangeTraded 2021-03-31 05224758 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-03-31 05224758 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-03-31 05224758 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-03-31 05224758 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-03-31 05224758 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-03-31 05224758 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-03-31 05224758 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-03-31 05224758 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-03-31 05224758 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-03-31 05224758 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 05224758 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 05224758 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 05224758 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 05224758 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-03-31 05224758 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 05224758 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 05224758 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 05224758 frs-core:UnlistedNon-exchangeTraded 2022-03-31 05224758 frs-core:UnlistedNon-exchangeTraded 2021-03-31 05224758 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-03-31 05224758 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 05224758 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 05224758 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 05224758 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 05224758 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 05224758 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 05224758 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-03-31 05224758 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-03-31 05224758 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 05224758 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 05224758 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 05224758 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 05224758 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-03-31 05224758 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 05224758 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 05224758 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 05224758 dpl-frs:CostSales 2021-04-01 2022-03-31 05224758 dpl-frs:CostSales 2021-03-31 05224758 dpl-frs:CostSales 2022-03-31 05224758 dpl-frs:DistributionCosts 2021-04-01 2022-03-31 05224758 dpl-frs:AdministrativeExpenses 2021-04-01 2022-03-31 05224758 frs-bus:Director1 2021-04-01 2022-03-31 05224758 frs-bus:Director1 2021-03-31 05224758 frs-bus:Director1 2022-03-31 05224758 frs-bus:Director2 2021-04-01 2022-03-31 05224758 frs-bus:Director2 2021-03-31 05224758 frs-bus:Director2 2022-03-31 05224758 frs-bus:CompanySecretary1 2021-04-01 2022-03-31 05224758 frs-bus:CompanySecretary2 2021-04-01 2022-03-31 05224758 1 2021-04-01 2022-03-31 05224758 frs-core:CurrentFinancialInstruments 1 2022-03-31 05224758 frs-core:Non-currentFinancialInstruments 1 2022-03-31 05224758 2 2021-04-01 2022-03-31 05224758 frs-core:CurrentFinancialInstruments 2 2022-03-31 05224758 frs-core:Non-currentFinancialInstruments 2 2022-03-31 05224758 3 2021-04-01 2022-03-31 05224758 frs-core:CurrentFinancialInstruments 3 2022-03-31 05224758 frs-core:Non-currentFinancialInstruments 3 2022-03-31 05224758 4 2021-04-01 2022-03-31 05224758 frs-core:CurrentFinancialInstruments 4 2022-03-31 05224758 frs-core:Non-currentFinancialInstruments 4 2022-03-31 05224758 5 2021-04-01 2022-03-31 05224758 frs-core:CurrentFinancialInstruments 5 2022-03-31 05224758 frs-core:Non-currentFinancialInstruments 5 2022-03-31 05224758 6 2021-04-01 2022-03-31 05224758 frs-core:CurrentFinancialInstruments 6 2022-03-31 05224758 frs-core:Non-currentFinancialInstruments 6 2022-03-31 05224758 7 2021-04-01 2022-03-31 05224758 frs-core:CurrentFinancialInstruments 7 2022-03-31 05224758 frs-core:Non-currentFinancialInstruments 7 2022-03-31 05224758 8 2021-04-01 2022-03-31 05224758 frs-core:CurrentFinancialInstruments 8 2022-03-31 05224758 frs-core:Non-currentFinancialInstruments 8 2022-03-31 05224758 9 2021-04-01 2022-03-31 05224758 frs-core:CurrentFinancialInstruments 9 2022-03-31 05224758 frs-core:Non-currentFinancialInstruments 9 2022-03-31 05224758 10 2021-04-01 2022-03-31 05224758 frs-core:CurrentFinancialInstruments 10 2022-03-31 05224758 frs-core:Non-currentFinancialInstruments 10 2022-03-31 05224758 11 2021-04-01 2022-03-31 05224758 frs-core:CurrentFinancialInstruments 11 2022-03-31 05224758 frs-core:Non-currentFinancialInstruments 11 2022-03-31 05224758 12 2021-04-01 2022-03-31 05224758 frs-core:CurrentFinancialInstruments 12 2022-03-31 05224758 frs-core:Non-currentFinancialInstruments 12 2022-03-31 05224758 13 2021-04-01 2022-03-31 05224758 frs-core:CurrentFinancialInstruments 13 2022-03-31 05224758 frs-core:Non-currentFinancialInstruments 13 2022-03-31 05224758 14 2021-04-01 2022-03-31 05224758 frs-core:CurrentFinancialInstruments 14 2022-03-31 05224758 frs-core:Non-currentFinancialInstruments 14 2022-03-31 05224758 15 2021-04-01 2022-03-31 05224758 frs-core:CurrentFinancialInstruments 15 2022-03-31 05224758 frs-core:Non-currentFinancialInstruments 15 2022-03-31 05224758 16 2021-04-01 2022-03-31 05224758 frs-core:CurrentFinancialInstruments 16 2022-03-31 05224758 frs-core:Non-currentFinancialInstruments 16 2022-03-31 05224758 17 2021-04-01 2022-03-31 05224758 frs-core:CurrentFinancialInstruments 17 2022-03-31 05224758 frs-core:Non-currentFinancialInstruments 17 2022-03-31 05224758 18 2021-04-01 2022-03-31 05224758 frs-core:CurrentFinancialInstruments 18 2022-03-31 05224758 frs-core:Non-currentFinancialInstruments 18 2022-03-31 05224758 19 2021-04-01 2022-03-31 05224758 frs-core:CurrentFinancialInstruments 19 2022-03-31 05224758 frs-core:Non-currentFinancialInstruments 19 2022-03-31 05224758 20 2021-04-01 2022-03-31 05224758 frs-core:CurrentFinancialInstruments 20 2022-03-31 05224758 frs-core:Non-currentFinancialInstruments 20 2022-03-31 05224758 dpl-frs:Item1 2021-04-01 2022-03-31 05224758 dpl-frs:Item1 2021-03-31 05224758 dpl-frs:Item1 2022-03-31 05224758 dpl-frs:CostSales dpl-frs:Item1 2021-04-01 2022-03-31 05224758 dpl-frs:CostSales dpl-frs:Item1 2021-03-31 05224758 dpl-frs:CostSales dpl-frs:Item1 2022-03-31 05224758 dpl-frs:DistributionCosts dpl-frs:Item1 2021-04-01 2022-03-31 05224758 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-04-01 2022-03-31 05224758 dpl-frs:Item2 2021-04-01 2022-03-31 05224758 dpl-frs:Item2 2021-03-31 05224758 dpl-frs:Item2 2022-03-31 05224758 dpl-frs:CostSales dpl-frs:Item2 2021-04-01 2022-03-31 05224758 dpl-frs:CostSales dpl-frs:Item2 2021-03-31 05224758 dpl-frs:CostSales dpl-frs:Item2 2022-03-31 05224758 dpl-frs:DistributionCosts dpl-frs:Item2 2021-04-01 2022-03-31 05224758 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-04-01 2022-03-31 05224758 dpl-frs:Item3 2021-04-01 2022-03-31 05224758 dpl-frs:Item3 2021-03-31 05224758 dpl-frs:Item3 2022-03-31 05224758 dpl-frs:CostSales dpl-frs:Item3 2021-04-01 2022-03-31 05224758 dpl-frs:CostSales dpl-frs:Item3 2021-03-31 05224758 dpl-frs:CostSales dpl-frs:Item3 2022-03-31 05224758 dpl-frs:DistributionCosts dpl-frs:Item3 2021-04-01 2022-03-31 05224758 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-04-01 2022-03-31 05224758 dpl-frs:Item4 2021-04-01 2022-03-31 05224758 dpl-frs:Item4 2021-03-31 05224758 dpl-frs:Item4 2022-03-31 05224758 dpl-frs:CostSales dpl-frs:Item4 2021-04-01 2022-03-31 05224758 dpl-frs:CostSales dpl-frs:Item4 2021-03-31 05224758 dpl-frs:CostSales dpl-frs:Item4 2022-03-31 05224758 dpl-frs:DistributionCosts dpl-frs:Item4 2021-04-01 2022-03-31 05224758 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-04-01 2022-03-31 05224758 dpl-frs:Item5 2021-04-01 2022-03-31 05224758 dpl-frs:Item5 2021-03-31 05224758 dpl-frs:Item5 2022-03-31 05224758 dpl-frs:CostSales dpl-frs:Item5 2021-04-01 2022-03-31 05224758 dpl-frs:CostSales dpl-frs:Item5 2021-03-31 05224758 dpl-frs:CostSales dpl-frs:Item5 2022-03-31 05224758 dpl-frs:DistributionCosts dpl-frs:Item5 2021-04-01 2022-03-31 05224758 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-04-01 2022-03-31 05224758 dpl-frs:Item6 2021-04-01 2022-03-31 05224758 dpl-frs:Item6 2021-03-31 05224758 dpl-frs:Item6 2022-03-31 05224758 dpl-frs:CostSales dpl-frs:Item6 2021-04-01 2022-03-31 05224758 dpl-frs:CostSales dpl-frs:Item6 2021-03-31 05224758 dpl-frs:CostSales dpl-frs:Item6 2022-03-31 05224758 dpl-frs:DistributionCosts dpl-frs:Item6 2021-04-01 2022-03-31 05224758 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-04-01 2022-03-31 05224758 dpl-frs:Item7 2021-04-01 2022-03-31 05224758 dpl-frs:Item7 2021-03-31 05224758 dpl-frs:Item7 2022-03-31 05224758 dpl-frs:CostSales dpl-frs:Item7 2021-04-01 2022-03-31 05224758 dpl-frs:CostSales dpl-frs:Item7 2021-03-31 05224758 dpl-frs:CostSales dpl-frs:Item7 2022-03-31 05224758 dpl-frs:DistributionCosts dpl-frs:Item7 2021-04-01 2022-03-31 05224758 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-04-01 2022-03-31 05224758 dpl-frs:Item8 2021-04-01 2022-03-31 05224758 dpl-frs:Item8 2021-03-31 05224758 dpl-frs:Item8 2022-03-31 05224758 dpl-frs:CostSales dpl-frs:Item8 2021-04-01 2022-03-31 05224758 dpl-frs:CostSales dpl-frs:Item8 2021-03-31 05224758 dpl-frs:CostSales dpl-frs:Item8 2022-03-31 05224758 dpl-frs:DistributionCosts dpl-frs:Item8 2021-04-01 2022-03-31 05224758 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-04-01 2022-03-31 05224758 dpl-frs:Item9 2021-04-01 2022-03-31 05224758 dpl-frs:Item9 2021-03-31 05224758 dpl-frs:Item9 2022-03-31 05224758 dpl-frs:CostSales dpl-frs:Item9 2021-04-01 2022-03-31 05224758 dpl-frs:CostSales dpl-frs:Item9 2021-03-31 05224758 dpl-frs:CostSales dpl-frs:Item9 2022-03-31 05224758 dpl-frs:DistributionCosts dpl-frs:Item9 2021-04-01 2022-03-31 05224758 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-04-01 2022-03-31 05224758 dpl-frs:Item10 2021-04-01 2022-03-31 05224758 dpl-frs:Item10 2021-03-31 05224758 dpl-frs:Item10 2022-03-31 05224758 dpl-frs:CostSales dpl-frs:Item10 2021-04-01 2022-03-31 05224758 dpl-frs:CostSales dpl-frs:Item10 2021-03-31 05224758 dpl-frs:CostSales dpl-frs:Item10 2022-03-31 05224758 dpl-frs:DistributionCosts dpl-frs:Item10 2021-04-01 2022-03-31 05224758 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-04-01 2022-03-31 05224758 dpl-frs:Item11 2021-04-01 2022-03-31 05224758 dpl-frs:Item11 2021-03-31 05224758 dpl-frs:Item11 2022-03-31 05224758 dpl-frs:CostSales dpl-frs:Item11 2021-04-01 2022-03-31 05224758 dpl-frs:CostSales dpl-frs:Item11 2021-03-31 05224758 dpl-frs:CostSales dpl-frs:Item11 2022-03-31 05224758 dpl-frs:DistributionCosts dpl-frs:Item11 2021-04-01 2022-03-31 05224758 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-04-01 2022-03-31 05224758 dpl-frs:Item12 2021-04-01 2022-03-31 05224758 dpl-frs:Item12 2021-03-31 05224758 dpl-frs:Item12 2022-03-31 05224758 dpl-frs:CostSales dpl-frs:Item12 2021-04-01 2022-03-31 05224758 dpl-frs:CostSales dpl-frs:Item12 2021-03-31 05224758 dpl-frs:CostSales dpl-frs:Item12 2022-03-31 05224758 dpl-frs:DistributionCosts dpl-frs:Item12 2021-04-01 2022-03-31 05224758 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-04-01 2022-03-31 05224758 1 2021-04-01 2022-03-31 05224758 frs-countries:EnglandWales 2021-04-01 2022-03-31
Registered number: 05224758
Greensquares Products Limited
Unaudited Financial Statements
For The Year Ended 31 March 2023
Charts Accountants LLP
Chartered Certified Accountants
17-19 Church Road
Northfield
Birmingham
B31 2JZ
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—8
Page 1
Balance Sheet
Registered number: 05224758
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 812,793 868,612
Investments 5 1 1
812,794 868,613
CURRENT ASSETS
Stocks 6 1,138,315 1,636,655
Debtors 7 347,033 274,737
Cash at bank and in hand 706,634 699,645
2,191,982 2,611,037
Creditors: Amounts Falling Due Within One Year 8 (1,111,022 ) (1,471,676 )
NET CURRENT ASSETS (LIABILITIES) 1,080,960 1,139,361
TOTAL ASSETS LESS CURRENT LIABILITIES 1,893,754 2,007,974
Creditors: Amounts Falling Due After More Than One Year 9 (199,687 ) (301,758 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 12 (38,287 ) (37,828 )
NET ASSETS 1,655,780 1,668,388
CAPITAL AND RESERVES
Called up share capital 14 100 100
Capital redemption reserve 1 1
Profit and Loss Account 1,655,679 1,668,287
SHAREHOLDERS' FUNDS 1,655,780 1,668,388
Page 1
Page 2
For the year ending 31 March 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Jason Cole
Director
13th November 2023
The notes on pages 3 to 8 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Greensquares Products Limited Registered number 05224758 is a limited by shares company incorporated in England & Wales. The Registered Office is Unit B, Dragon Parc B, Abercanaid, Wales, CF48 1YL.
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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. 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 2% on cost
Leasehold 25% on reducing balance
Plant & Machinery 25% on reducing balance
Motor Vehicles 25% on reducing balance
Fixtures & Fittings 25% on reducing balance
Computer Equipment 25% on reducing balance
2.4. Leases
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.
The interest element of these obligations is charged to the profit and loss account over the relevant period. The capital element of the future payments is treated as a liability.
Rentals paid under operating leases are charged to the profit and loss account on a straight line basis over the period of the lease.
2.5. Stocks and Work in Progress
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
2.6. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
Page 3
Page 4
2.7. Taxation
Tax expense represents the sum of the corporation 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 another 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.

2.8. 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.

2.9. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
2.10. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account. The notes which are not included have been hidden but original note numbering has remained the same for those that are present.


Page 4
Page 5
3. Average Number of Employees
Average number of employees, including directors, during the year was: 29 (2022: 30)
29 30
4. Tangible Assets
Land & Property
Freehold Leasehold Plant & Machinery Motor Vehicles
£ £ £ £
Cost
As at 1 April 2022 705,716 9,660 185,024 123,151
Additions - - 7,000 13,700
Disposals - - (7,500 ) (22,595 )
As at 31 March 2023 705,716 9,660 184,524 114,256
Depreciation
As at 1 April 2022 37,848 8,009 112,106 52,064
Provided during the period 9,462 414 19,986 20,300
Disposals - - (5,127 ) (10,944 )
As at 31 March 2023 47,310 8,423 126,965 61,420
Net Book Value
As at 31 March 2023 658,406 1,237 57,559 52,836
As at 1 April 2022 667,868 1,651 72,918 71,087
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 April 2022 159,239 78,351 1,261,141
Additions 1,716 583 22,999
Disposals - (891 ) (30,986 )
As at 31 March 2023 160,955 78,043 1,253,154
Depreciation
As at 1 April 2022 124,523 57,979 392,529
Provided during the period 9,111 5,239 64,512
Disposals - (609 ) (16,680 )
As at 31 March 2023 133,634 62,609 440,361
Net Book Value
As at 31 March 2023 27,321 15,434 812,793
As at 1 April 2022 34,716 20,372 868,612
Page 5
Page 6
5. Investments
Unlisted
£
Cost
As at 1 April 2022 1
As at 31 March 2023 1
Provision
As at 1 April 2022 -
As at 31 March 2023 -
Net Book Value
As at 31 March 2023 1
As at 1 April 2022 1
The company's investments at the Balance Sheet date in the share capital of companies include the following: 
Timbertech Products Limited 
Nature of business: Dormant 
Class of shares: Ordinary 
Shareholding: 100.00% 
Aggregate capital and reserves: 2023 - £1 (2022 - £1) 
6. Stocks
2023 2022
£ £
Stocks 1,138,315 1,636,655
1,138,315 1,636,655
7. Debtors
2023 2022
£ £
Due within one year
Trade debtors 251,070 235,266
Other debtors 95,963 39,471
347,033 274,737
Page 6
Page 7
8. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 422,278 826,041
Bank loans and overdrafts 59,954 95,323
Other creditors 377,214 295,230
Taxation and social security 251,576 255,082
1,111,022 1,471,676
9. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 197,201 296,528
Government grants after one year 2,486 5,230
199,687 301,758
Of the creditors falling due after more than one year the following amounts are due after more than five years.
2023 2022
£ £
Bank loans 123,250 180,025
10. Secured Creditors
Of the creditors the following amounts are secured.
2023 2022
£ £
Bank loans and overdrafts 193,534 285,023
11. Capital Grants
2023 2022
£ £
Balance at 1 April 2022 10,460 15,690
Increase / (Decrease) in the year (5,487) (5,230)
Balance at 31 March 2023 4,973 10,460
12. Deferred Taxation
The provision for deferred tax is made up as follows:
2023 2022
£ £
Other timing differences 38,287 37,828
Page 7
Page 8
13. Provisions for Liabilities
Deferred Tax Total
£ £
As at 1 April 2022 37,828 37,828
Deferred taxation - changes in tax rates 9,189 9,189
Deferred taxation - origination and reversal of timing differences (8,730 ) (8,730 )
Balance at 31 March 2023 38,287 38,287
14. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
15. Pension Commitments
The company operates a defined contribution pension scheme for employees The assets of the scheme are held separately from those of the company in an independently administered fund. At the balance sheet date unpaid contributions of £NIL (2022 - £NIL) were due to the fund. 
16. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 April 2022 Amounts advanced Amounts repaid Amounts written off As at 31 March 2023
£ £ £ £ £
Mr Jason Cole - 5,084 - - 5,084
Mrs Katherine Cole - 5,083 - - 5,083
The above loans are unsecured, interest free and repayable on demand.
17. Post Balance Sheet Events
The directors are not aware of any material post balance sheet events that could affect these financial statements.
18. Ultimate Controlling Party
The controlling party is Mr and Mrs J D J Cole
Page 8