Acorah Software Products - Accounts Production 14.2.200 false true 31 December 2021 1 January 2021 false 1 January 2022 31 December 2022 31 December 2022 NI631053 Elaine Wenlock Kyle Wenlock Kyle and Elaine Wenlock true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure NI631053 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-12-31 NI631053 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-12-31 NI631053 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-12-31 NI631053 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-12-31 NI631053 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-01-01 2022-12-31 NI631053 frs-core:AllSubsidiaries 2022-01-01 2022-12-31 NI631053 frs-core:KeyManagementPersonnel 2022-01-01 2022-12-31 NI631053 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-01-01 2022-12-31 NI631053 frs-core:OtherRelatedParties 2022-01-01 2022-12-31 NI631053 2021-12-31 NI631053 2022-12-31 NI631053 2022-01-01 2022-12-31 NI631053 frs-core:CurrentFinancialInstruments 2022-12-31 NI631053 frs-core:CurrentFinancialInstruments 2022-01-01 2022-12-31 NI631053 frs-core:Non-currentFinancialInstruments 2022-12-31 NI631053 frs-core:Non-currentFinancialInstruments 2022-01-01 2022-12-31 NI631053 frs-core:CurrentFinancialInstruments 2022-01-01 2022-12-31 NI631053 frs-core:CurrentFinancialInstruments 2022-12-31 NI631053 frs-core:AfterOneYear 2022-01-01 2022-12-31 NI631053 frs-core:BetweenOneFiveYears 2022-01-01 2022-12-31 NI631053 frs-core:BetweenOneFiveYears 2022-12-31 NI631053 frs-core:ComputerEquipment 2022-12-31 NI631053 frs-core:ComputerEquipment 2022-01-01 2022-12-31 NI631053 frs-core:ComputerEquipment 2021-12-31 NI631053 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-12-31 NI631053 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-01-01 2022-12-31 NI631053 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-12-31 NI631053 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-12-31 NI631053 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-01-01 2022-12-31 NI631053 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-12-31 NI631053 frs-core:FurnitureFittings 2022-12-31 NI631053 frs-core:FurnitureFittings 2022-01-01 2022-12-31 NI631053 frs-core:FurnitureFittings 2021-12-31 NI631053 frs-core:NetGoodwill 2022-12-31 NI631053 frs-core:NetGoodwill 2022-01-01 2022-12-31 NI631053 frs-core:NetGoodwill 2021-12-31 NI631053 frs-core:InvestmentPropertyIncludedWithinPPE 2022-12-31 NI631053 frs-core:InvestmentPropertyIncludedWithinPPE 2022-01-01 2022-12-31 NI631053 frs-core:InvestmentPropertyIncludedWithinPPE 2021-12-31 NI631053 frs-core:LandBuildings 2022-12-31 NI631053 frs-core:LandBuildings 2022-01-01 2022-12-31 NI631053 frs-core:LandBuildings 2021-12-31 NI631053 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-12-31 NI631053 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-01-01 2022-12-31 NI631053 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-12-31 NI631053 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-12-31 NI631053 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-01-01 2022-12-31 NI631053 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-12-31 NI631053 frs-core:MoreThanFiveYears 2022-01-01 2022-12-31 NI631053 frs-core:MoreThanFiveYears 2022-12-31 NI631053 frs-core:MotorVehicles 2022-12-31 NI631053 frs-core:MotorVehicles 2022-01-01 2022-12-31 NI631053 frs-core:MotorVehicles 2021-12-31 NI631053 frs-core:OtherResidualIntangibleAssets 2022-12-31 NI631053 frs-core:OtherResidualIntangibleAssets 2022-01-01 2022-12-31 NI631053 frs-core:OtherResidualIntangibleAssets 2021-12-31 NI631053 frs-core:PlantMachinery 2022-12-31 NI631053 frs-core:PlantMachinery 2022-01-01 2022-12-31 NI631053 frs-core:PlantMachinery 2021-12-31 NI631053 frs-core:Secured 2022-12-31 NI631053 frs-core:Unsecured 2022-12-31 NI631053 frs-core:WithinOneYear 2022-01-01 2022-12-31 NI631053 frs-core:WithinOneYear 2022-12-31 NI631053 frs-core:CapitalRedemptionReserve 2022-01-01 2022-12-31 NI631053 frs-core:CapitalRedemptionReserve 2021-12-31 NI631053 frs-core:CapitalRedemptionReserve 2022-12-31 NI631053 frs-core:OtherReservesSubtotal 2022-01-01 2022-12-31 NI631053 frs-core:OtherReservesSubtotal 2021-12-31 NI631053 frs-core:OtherReservesSubtotal 2022-12-31 NI631053 frs-core:RevaluationReserve 2022-01-01 2022-12-31 NI631053 frs-core:RevaluationReserve 2021-12-31 NI631053 frs-core:RevaluationReserve 2022-12-31 NI631053 frs-core:SharePremium 2022-01-01 2022-12-31 NI631053 frs-core:SharePremium 2021-12-31 NI631053 frs-core:SharePremium 2022-12-31 NI631053 frs-core:ShareCapital 2022-01-01 2022-12-31 NI631053 frs-core:ShareCapital 2021-12-31 NI631053 frs-core:ShareCapital 2022-12-31 NI631053 frs-core:RetainedEarningsAccumulatedLosses 2022-01-01 2022-12-31 NI631053 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-12-31 NI631053 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31 NI631053 frs-core:RetainedEarningsAccumulatedLosses 2021-12-31 NI631053 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31 NI631053 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-12-31 NI631053 frs-countries:UnitedKingdom 2022-01-01 2022-12-31 NI631053 frs-countries:Europe 2022-01-01 2022-12-31 NI631053 frs-countries:NorthAmerica 2022-01-01 2022-12-31 NI631053 frs-countries:SouthAmerica 2022-01-01 2022-12-31 NI631053 frs-countries:Asia 2022-01-01 2022-12-31 NI631053 frs-countries:RestWorldOutsideUK 2022-01-01 2022-12-31 NI631053 frs-bus:HighestPaidDirector 2022-01-01 2022-12-31 NI631053 frs-bus:PrivateLimitedCompanyLtd 2022-01-01 2022-12-31 NI631053 frs-bus:CompanyLimitedByGuarantee 2022-01-01 2022-12-31 NI631053 frs-bus:LimitedLiabilityPartnershipLLP 2022-01-01 2022-12-31 NI631053 frs-bus:LimitedLiabilityPartnershipsSORP 2022-01-01 2022-12-31 NI631053 frs-bus:FullAccounts 2022-01-01 2022-12-31 NI631053 frs-bus:FilletedAccounts 2022-01-01 2022-12-31 NI631053 frs-bus:AbridgedAccounts 2022-01-01 2022-12-31 NI631053 frs-bus:FRS102 2022-01-01 2022-12-31 NI631053 frs-bus:MediumEntities 2022-01-01 2022-12-31 NI631053 frs-bus:SmallEntities 2022-01-01 2022-12-31 NI631053 frs-bus:EntityHasNeverTraded 2022-01-01 2022-12-31 NI631053 frs-bus:EntityNoLongerTradingButTradedInPast 2022-01-01 2022-12-31 NI631053 frs-bus:Audited 2022-01-01 2022-12-31 NI631053 frs-bus:AuditExempt-NoAccountantsReport 2022-01-01 2022-12-31 NI631053 frs-bus:AuditExemptWithAccountantsReport 2022-01-01 2022-12-31 NI631053 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-01-01 2022-12-31 NI631053 frs-bus:LargeCompaniesRegimeForAccounts 2022-01-01 2022-12-31 NI631053 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-01-01 2022-12-31 NI631053 frs-bus:SmallCompaniesRegimeForAccounts 2022-01-01 2022-12-31 NI631053 frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-01-01 2022-12-31 NI631053 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-01-01 2022-12-31 NI631053 frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-01-01 2022-12-31 NI631053 frs-bus:OrdinaryShareClass1 2022-01-01 2022-12-31 NI631053 frs-bus:OrdinaryShareClass1 2021-12-31 NI631053 frs-bus:OrdinaryShareClass1 2022-12-31 NI631053 frs-bus:OrdinaryShareClass2 2022-01-01 2022-12-31 NI631053 frs-bus:OrdinaryShareClass2 2021-12-31 NI631053 frs-bus:OrdinaryShareClass2 2022-12-31 NI631053 frs-bus:OrdinaryShareClass3 2022-01-01 2022-12-31 NI631053 frs-bus:OrdinaryShareClass3 2021-12-31 NI631053 frs-bus:OrdinaryShareClass3 2022-12-31 NI631053 frs-bus:OrdinaryShareClass4 2022-01-01 2022-12-31 NI631053 frs-bus:OrdinaryShareClass4 2021-12-31 NI631053 frs-bus:OrdinaryShareClass4 2022-12-31 NI631053 frs-bus:OrdinaryShareClass5 2022-01-01 2022-12-31 NI631053 frs-bus:OrdinaryShareClass5 2021-12-31 NI631053 frs-bus:OrdinaryShareClass5 2022-12-31 NI631053 frs-bus:PreferenceShareClass1 2022-01-01 2022-12-31 NI631053 frs-bus:PreferenceShareClass1 2021-12-31 NI631053 frs-bus:PreferenceShareClass1 2022-12-31 NI631053 frs-bus:PreferenceShareClass2 2022-01-01 2022-12-31 NI631053 frs-bus:PreferenceShareClass2 2021-12-31 NI631053 frs-bus:PreferenceShareClass2 2022-12-31 NI631053 frs-bus:PreferenceShareClass3 2022-01-01 2022-12-31 NI631053 frs-bus:PreferenceShareClass3 2021-12-31 NI631053 frs-bus:PreferenceShareClass3 2022-12-31 NI631053 frs-bus:PreferenceShareClass4 2022-01-01 2022-12-31 NI631053 frs-bus:PreferenceShareClass4 2021-12-31 NI631053 frs-bus:PreferenceShareClass4 2022-12-31 NI631053 frs-bus:PreferenceShareClass5 2022-01-01 2022-12-31 NI631053 frs-bus:PreferenceShareClass5 2021-12-31 NI631053 frs-bus:PreferenceShareClass5 2022-12-31 NI631053 1 2022-01-01 2022-12-31 NI631053 1 2022-12-31 NI631053 1 2022-01-01 2022-12-31 NI631053 frs-core:LeasedAssets 2022-01-01 2022-12-31 NI631053 frs-core:OwnedAssets 2022-01-01 2022-12-31 NI631053 frs-core:CurrencyRisk 2022-01-01 2022-12-31 NI631053 frs-core:MarketRisk 2022-01-01 2022-12-31 NI631053 frs-core:InterestRateRisk 2022-01-01 2022-12-31 NI631053 frs-core:DeferredTaxation 2022-01-01 2022-12-31 NI631053 frs-core:DeferredTaxation 2021-12-31 NI631053 frs-core:DeferredTaxation 2022-12-31 NI631053 frs-core:OtherProvisionsContingentLiabilities 2022-01-01 2022-12-31 NI631053 frs-core:OtherProvisionsContingentLiabilities 2021-12-31 NI631053 frs-core:OtherProvisionsContingentLiabilities 2022-12-31 NI631053 frs-core:ProvisionsDeferredTax 2022-12-31 NI631053 frs-core:OtherDeferredTax 2022-12-31 NI631053 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-12-31 NI631053 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-12-31 NI631053 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-12-31 NI631053 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-01-01 2022-12-31 NI631053 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-12-31 NI631053 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-12-31 NI631053 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-01-01 2022-12-31 NI631053 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-12-31 NI631053 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-12-31 NI631053 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-01-01 2022-12-31 NI631053 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-12-31 NI631053 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-12-31 NI631053 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-12-31 NI631053 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-12-31 NI631053 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-12-31 NI631053 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-12-31 NI631053 frs-core:Share-basedPaymentsDeferredTax 2022-12-31 NI631053 frs-core:TaxCreditsDeferredTax 2022-12-31 NI631053 frs-core:CostValuation 2021-12-31 NI631053 frs-core:AdditionsToInvestments 2022-12-31 NI631053 frs-core:DisposalsRepaymentsInvestments 2022-12-31 NI631053 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-12-31 NI631053 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-12-31 NI631053 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-12-31 NI631053 frs-core:OtherIncreaseDecreaseInInvestments 2022-12-31 NI631053 frs-core:CostValuation 2022-12-31 NI631053 frs-core:ProvisionsForImpairmentInvestments 2021-12-31 NI631053 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-12-31 NI631053 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-12-31 NI631053 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-12-31 NI631053 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-12-31 NI631053 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-12-31 NI631053 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-12-31 NI631053 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-12-31 NI631053 frs-core:ProvisionsForImpairmentInvestments 2022-12-31 NI631053 frs-core:ListedExchangeTraded 2022-12-31 NI631053 frs-core:ListedExchangeTraded 2021-12-31 NI631053 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-12-31 NI631053 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-12-31 NI631053 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-12-31 NI631053 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-12-31 NI631053 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-12-31 NI631053 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-12-31 NI631053 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-12-31 NI631053 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-12-31 NI631053 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 NI631053 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 NI631053 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 NI631053 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 NI631053 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 NI631053 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-12-31 NI631053 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 NI631053 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 NI631053 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 NI631053 frs-core:UnlistedNon-exchangeTraded 2022-12-31 NI631053 frs-core:UnlistedNon-exchangeTraded 2021-12-31 NI631053 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-12-31 NI631053 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 NI631053 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 NI631053 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 NI631053 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 NI631053 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 NI631053 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 NI631053 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-12-31 NI631053 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 NI631053 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 NI631053 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 NI631053 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 NI631053 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 NI631053 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-12-31 NI631053 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 NI631053 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 NI631053 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 NI631053 dpl-frs:CostSales 2022-01-01 2022-12-31 NI631053 dpl-frs:CostSales 2021-12-31 NI631053 dpl-frs:CostSales 2022-12-31 NI631053 dpl-frs:DistributionCosts 2022-01-01 2022-12-31 NI631053 dpl-frs:AdministrativeExpenses 2022-01-01 2022-12-31 NI631053 frs-bus:Director1 2022-01-01 2022-12-31 NI631053 frs-bus:Director1 2021-12-31 NI631053 frs-bus:Director1 2022-12-31 NI631053 frs-bus:Director2 2022-01-01 2022-12-31 NI631053 frs-bus:Director2 2021-12-31 NI631053 frs-bus:Director2 2022-12-31 NI631053 1 2022-01-01 2022-12-31 NI631053 frs-core:CurrentFinancialInstruments 1 2022-12-31 NI631053 frs-core:Non-currentFinancialInstruments 1 2022-12-31 NI631053 2 2022-01-01 2022-12-31 NI631053 frs-core:CurrentFinancialInstruments 2 2022-12-31 NI631053 frs-core:Non-currentFinancialInstruments 2 2022-12-31 NI631053 3 2022-01-01 2022-12-31 NI631053 frs-core:CurrentFinancialInstruments 3 2022-12-31 NI631053 frs-core:Non-currentFinancialInstruments 3 2022-12-31 NI631053 4 2022-01-01 2022-12-31 NI631053 frs-core:CurrentFinancialInstruments 4 2022-12-31 NI631053 frs-core:Non-currentFinancialInstruments 4 2022-12-31 NI631053 5 2022-01-01 2022-12-31 NI631053 frs-core:CurrentFinancialInstruments 5 2022-12-31 NI631053 frs-core:Non-currentFinancialInstruments 5 2022-12-31 NI631053 6 2022-01-01 2022-12-31 NI631053 frs-core:CurrentFinancialInstruments 6 2022-12-31 NI631053 frs-core:Non-currentFinancialInstruments 6 2022-12-31 NI631053 7 2022-01-01 2022-12-31 NI631053 frs-core:CurrentFinancialInstruments 7 2022-12-31 NI631053 frs-core:Non-currentFinancialInstruments 7 2022-12-31 NI631053 8 2022-01-01 2022-12-31 NI631053 frs-core:CurrentFinancialInstruments 8 2022-12-31 NI631053 frs-core:Non-currentFinancialInstruments 8 2022-12-31 NI631053 9 2022-01-01 2022-12-31 NI631053 frs-core:CurrentFinancialInstruments 9 2022-12-31 NI631053 frs-core:Non-currentFinancialInstruments 9 2022-12-31 NI631053 10 2022-01-01 2022-12-31 NI631053 frs-core:CurrentFinancialInstruments 10 2022-12-31 NI631053 frs-core:Non-currentFinancialInstruments 10 2022-12-31 NI631053 11 2022-01-01 2022-12-31 NI631053 frs-core:CurrentFinancialInstruments 11 2022-12-31 NI631053 frs-core:Non-currentFinancialInstruments 11 2022-12-31 NI631053 12 2022-01-01 2022-12-31 NI631053 frs-core:CurrentFinancialInstruments 12 2022-12-31 NI631053 frs-core:Non-currentFinancialInstruments 12 2022-12-31 NI631053 13 2022-01-01 2022-12-31 NI631053 frs-core:CurrentFinancialInstruments 13 2022-12-31 NI631053 frs-core:Non-currentFinancialInstruments 13 2022-12-31 NI631053 14 2022-01-01 2022-12-31 NI631053 frs-core:CurrentFinancialInstruments 14 2022-12-31 NI631053 frs-core:Non-currentFinancialInstruments 14 2022-12-31 NI631053 15 2022-01-01 2022-12-31 NI631053 frs-core:CurrentFinancialInstruments 15 2022-12-31 NI631053 frs-core:Non-currentFinancialInstruments 15 2022-12-31 NI631053 16 2022-01-01 2022-12-31 NI631053 frs-core:CurrentFinancialInstruments 16 2022-12-31 NI631053 frs-core:Non-currentFinancialInstruments 16 2022-12-31 NI631053 17 2022-01-01 2022-12-31 NI631053 frs-core:CurrentFinancialInstruments 17 2022-12-31 NI631053 frs-core:Non-currentFinancialInstruments 17 2022-12-31 NI631053 18 2022-01-01 2022-12-31 NI631053 frs-core:CurrentFinancialInstruments 18 2022-12-31 NI631053 frs-core:Non-currentFinancialInstruments 18 2022-12-31 NI631053 19 2022-01-01 2022-12-31 NI631053 frs-core:CurrentFinancialInstruments 19 2022-12-31 NI631053 frs-core:Non-currentFinancialInstruments 19 2022-12-31 NI631053 20 2022-01-01 2022-12-31 NI631053 frs-core:CurrentFinancialInstruments 20 2022-12-31 NI631053 frs-core:Non-currentFinancialInstruments 20 2022-12-31 NI631053 dpl-frs:Item1 2022-01-01 2022-12-31 NI631053 dpl-frs:Item1 2021-12-31 NI631053 dpl-frs:Item1 2022-12-31 NI631053 dpl-frs:CostSales dpl-frs:Item1 2022-01-01 2022-12-31 NI631053 dpl-frs:CostSales dpl-frs:Item1 2021-12-31 NI631053 dpl-frs:CostSales dpl-frs:Item1 2022-12-31 NI631053 dpl-frs:DistributionCosts dpl-frs:Item1 2022-01-01 2022-12-31 NI631053 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-01-01 2022-12-31 NI631053 dpl-frs:Item2 2022-01-01 2022-12-31 NI631053 dpl-frs:Item2 2021-12-31 NI631053 dpl-frs:Item2 2022-12-31 NI631053 dpl-frs:CostSales dpl-frs:Item2 2022-01-01 2022-12-31 NI631053 dpl-frs:CostSales dpl-frs:Item2 2021-12-31 NI631053 dpl-frs:CostSales dpl-frs:Item2 2022-12-31 NI631053 dpl-frs:DistributionCosts dpl-frs:Item2 2022-01-01 2022-12-31 NI631053 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-01-01 2022-12-31 NI631053 dpl-frs:Item3 2022-01-01 2022-12-31 NI631053 dpl-frs:Item3 2021-12-31 NI631053 dpl-frs:Item3 2022-12-31 NI631053 dpl-frs:CostSales dpl-frs:Item3 2022-01-01 2022-12-31 NI631053 dpl-frs:CostSales dpl-frs:Item3 2021-12-31 NI631053 dpl-frs:CostSales dpl-frs:Item3 2022-12-31 NI631053 dpl-frs:DistributionCosts dpl-frs:Item3 2022-01-01 2022-12-31 NI631053 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-01-01 2022-12-31 NI631053 dpl-frs:Item4 2022-01-01 2022-12-31 NI631053 dpl-frs:Item4 2021-12-31 NI631053 dpl-frs:Item4 2022-12-31 NI631053 dpl-frs:CostSales dpl-frs:Item4 2022-01-01 2022-12-31 NI631053 dpl-frs:CostSales dpl-frs:Item4 2021-12-31 NI631053 dpl-frs:CostSales dpl-frs:Item4 2022-12-31 NI631053 dpl-frs:DistributionCosts dpl-frs:Item4 2022-01-01 2022-12-31 NI631053 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-01-01 2022-12-31 NI631053 dpl-frs:Item5 2022-01-01 2022-12-31 NI631053 dpl-frs:Item5 2021-12-31 NI631053 dpl-frs:Item5 2022-12-31 NI631053 dpl-frs:CostSales dpl-frs:Item5 2022-01-01 2022-12-31 NI631053 dpl-frs:CostSales dpl-frs:Item5 2021-12-31 NI631053 dpl-frs:CostSales dpl-frs:Item5 2022-12-31 NI631053 dpl-frs:DistributionCosts dpl-frs:Item5 2022-01-01 2022-12-31 NI631053 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-01-01 2022-12-31 NI631053 dpl-frs:Item6 2022-01-01 2022-12-31 NI631053 dpl-frs:Item6 2021-12-31 NI631053 dpl-frs:Item6 2022-12-31 NI631053 dpl-frs:CostSales dpl-frs:Item6 2022-01-01 2022-12-31 NI631053 dpl-frs:CostSales dpl-frs:Item6 2021-12-31 NI631053 dpl-frs:CostSales dpl-frs:Item6 2022-12-31 NI631053 dpl-frs:DistributionCosts dpl-frs:Item6 2022-01-01 2022-12-31 NI631053 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-01-01 2022-12-31 NI631053 dpl-frs:Item7 2022-01-01 2022-12-31 NI631053 dpl-frs:Item7 2021-12-31 NI631053 dpl-frs:Item7 2022-12-31 NI631053 dpl-frs:CostSales dpl-frs:Item7 2022-01-01 2022-12-31 NI631053 dpl-frs:CostSales dpl-frs:Item7 2021-12-31 NI631053 dpl-frs:CostSales dpl-frs:Item7 2022-12-31 NI631053 dpl-frs:DistributionCosts dpl-frs:Item7 2022-01-01 2022-12-31 NI631053 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-01-01 2022-12-31 NI631053 dpl-frs:Item8 2022-01-01 2022-12-31 NI631053 dpl-frs:Item8 2021-12-31 NI631053 dpl-frs:Item8 2022-12-31 NI631053 dpl-frs:CostSales dpl-frs:Item8 2022-01-01 2022-12-31 NI631053 dpl-frs:CostSales dpl-frs:Item8 2021-12-31 NI631053 dpl-frs:CostSales dpl-frs:Item8 2022-12-31 NI631053 dpl-frs:DistributionCosts dpl-frs:Item8 2022-01-01 2022-12-31 NI631053 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-01-01 2022-12-31 NI631053 dpl-frs:Item9 2022-01-01 2022-12-31 NI631053 dpl-frs:Item9 2021-12-31 NI631053 dpl-frs:Item9 2022-12-31 NI631053 dpl-frs:CostSales dpl-frs:Item9 2022-01-01 2022-12-31 NI631053 dpl-frs:CostSales dpl-frs:Item9 2021-12-31 NI631053 dpl-frs:CostSales dpl-frs:Item9 2022-12-31 NI631053 dpl-frs:DistributionCosts dpl-frs:Item9 2022-01-01 2022-12-31 NI631053 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-01-01 2022-12-31 NI631053 dpl-frs:Item10 2022-01-01 2022-12-31 NI631053 dpl-frs:Item10 2021-12-31 NI631053 dpl-frs:Item10 2022-12-31 NI631053 dpl-frs:CostSales dpl-frs:Item10 2022-01-01 2022-12-31 NI631053 dpl-frs:CostSales dpl-frs:Item10 2021-12-31 NI631053 dpl-frs:CostSales dpl-frs:Item10 2022-12-31 NI631053 dpl-frs:DistributionCosts dpl-frs:Item10 2022-01-01 2022-12-31 NI631053 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-01-01 2022-12-31 NI631053 dpl-frs:Item11 2022-01-01 2022-12-31 NI631053 dpl-frs:Item11 2021-12-31 NI631053 dpl-frs:Item11 2022-12-31 NI631053 dpl-frs:CostSales dpl-frs:Item11 2022-01-01 2022-12-31 NI631053 dpl-frs:CostSales dpl-frs:Item11 2021-12-31 NI631053 dpl-frs:CostSales dpl-frs:Item11 2022-12-31 NI631053 dpl-frs:DistributionCosts dpl-frs:Item11 2022-01-01 2022-12-31 NI631053 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-01-01 2022-12-31 NI631053 dpl-frs:Item12 2022-01-01 2022-12-31 NI631053 dpl-frs:Item12 2021-12-31 NI631053 dpl-frs:Item12 2022-12-31 NI631053 dpl-frs:CostSales dpl-frs:Item12 2022-01-01 2022-12-31 NI631053 dpl-frs:CostSales dpl-frs:Item12 2021-12-31 NI631053 dpl-frs:CostSales dpl-frs:Item12 2022-12-31 NI631053 dpl-frs:DistributionCosts dpl-frs:Item12 2022-01-01 2022-12-31 NI631053 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-01-01 2022-12-31 NI631053 1 2022-01-01 2022-12-31 NI631053 frs-countries:NorthernIreland 2022-01-01 2022-12-31 NI631053 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2020-12-31 NI631053 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-12-31 NI631053 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2021-12-31 NI631053 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2021-12-31 NI631053 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-01-01 2021-12-31 NI631053 frs-core:AllSubsidiaries 2021-01-01 2021-12-31 NI631053 frs-core:KeyManagementPersonnel 2021-01-01 2021-12-31 NI631053 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-01-01 2021-12-31 NI631053 frs-core:OtherRelatedParties 2021-01-01 2021-12-31 NI631053 2020-12-31 NI631053 2021-12-31 NI631053 2021-01-01 2021-12-31 NI631053 frs-core:CurrentFinancialInstruments 2021-12-31 NI631053 frs-core:CurrentFinancialInstruments 2021-01-01 2021-12-31 NI631053 frs-core:Non-currentFinancialInstruments 2021-12-31 NI631053 frs-core:Non-currentFinancialInstruments 2021-01-01 2021-12-31 NI631053 frs-core:CurrentFinancialInstruments 2021-01-01 2021-12-31 NI631053 frs-core:CurrentFinancialInstruments 2021-12-31 NI631053 frs-core:AfterOneYear 2021-01-01 2021-12-31 NI631053 frs-core:BetweenOneFiveYears 2021-01-01 2021-12-31 NI631053 frs-core:BetweenOneFiveYears 2021-12-31 NI631053 frs-core:ComputerEquipment 2021-12-31 NI631053 frs-core:ComputerEquipment 2021-01-01 2021-12-31 NI631053 frs-core:ComputerEquipment 2020-12-31 NI631053 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-12-31 NI631053 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-01-01 2021-12-31 NI631053 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2020-12-31 NI631053 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-12-31 NI631053 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-01-01 2021-12-31 NI631053 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2020-12-31 NI631053 frs-core:FurnitureFittings 2021-12-31 NI631053 frs-core:FurnitureFittings 2021-01-01 2021-12-31 NI631053 frs-core:FurnitureFittings 2020-12-31 NI631053 frs-core:NetGoodwill 2021-12-31 NI631053 frs-core:NetGoodwill 2021-01-01 2021-12-31 NI631053 frs-core:NetGoodwill 2020-12-31 NI631053 frs-core:InvestmentPropertyIncludedWithinPPE 2021-12-31 NI631053 frs-core:InvestmentPropertyIncludedWithinPPE 2021-01-01 2021-12-31 NI631053 frs-core:InvestmentPropertyIncludedWithinPPE 2020-12-31 NI631053 frs-core:LandBuildings 2021-12-31 NI631053 frs-core:LandBuildings 2021-01-01 2021-12-31 NI631053 frs-core:LandBuildings 2020-12-31 NI631053 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-12-31 NI631053 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-01-01 2021-12-31 NI631053 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2020-12-31 NI631053 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-12-31 NI631053 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-01-01 2021-12-31 NI631053 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2020-12-31 NI631053 frs-core:MoreThanFiveYears 2021-01-01 2021-12-31 NI631053 frs-core:MoreThanFiveYears 2021-12-31 NI631053 frs-core:MotorVehicles 2021-12-31 NI631053 frs-core:MotorVehicles 2021-01-01 2021-12-31 NI631053 frs-core:MotorVehicles 2020-12-31 NI631053 frs-core:OtherResidualIntangibleAssets 2021-12-31 NI631053 frs-core:OtherResidualIntangibleAssets 2021-01-01 2021-12-31 NI631053 frs-core:OtherResidualIntangibleAssets 2020-12-31 NI631053 frs-core:PlantMachinery 2021-12-31 NI631053 frs-core:PlantMachinery 2021-01-01 2021-12-31 NI631053 frs-core:PlantMachinery 2020-12-31 NI631053 frs-core:Secured 2021-12-31 NI631053 frs-core:Unsecured 2021-12-31 NI631053 frs-core:WithinOneYear 2021-01-01 2021-12-31 NI631053 frs-core:WithinOneYear 2021-12-31 NI631053 frs-core:CapitalRedemptionReserve 2021-01-01 2021-12-31 NI631053 frs-core:CapitalRedemptionReserve 2020-12-31 NI631053 frs-core:CapitalRedemptionReserve 2021-12-31 NI631053 frs-core:OtherReservesSubtotal 2021-01-01 2021-12-31 NI631053 frs-core:OtherReservesSubtotal 2020-12-31 NI631053 frs-core:OtherReservesSubtotal 2021-12-31 NI631053 frs-core:RevaluationReserve 2021-01-01 2021-12-31 NI631053 frs-core:RevaluationReserve 2020-12-31 NI631053 frs-core:RevaluationReserve 2021-12-31 NI631053 frs-core:SharePremium 2021-01-01 2021-12-31 NI631053 frs-core:SharePremium 2020-12-31 NI631053 frs-core:SharePremium 2021-12-31 NI631053 frs-core:ShareCapital 2021-01-01 2021-12-31 NI631053 frs-core:ShareCapital 2020-12-31 NI631053 frs-core:ShareCapital 2021-12-31 NI631053 frs-core:RetainedEarningsAccumulatedLosses 2021-01-01 2021-12-31 NI631053 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2020-12-31 NI631053 frs-core:RetainedEarningsAccumulatedLosses 2021-12-31 NI631053 frs-core:RetainedEarningsAccumulatedLosses 2020-12-31 NI631053 frs-core:RetainedEarningsAccumulatedLosses 2021-12-31 NI631053 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2020-12-31 NI631053 frs-countries:UnitedKingdom 2021-01-01 2021-12-31 NI631053 frs-countries:Europe 2021-01-01 2021-12-31 NI631053 frs-countries:NorthAmerica 2021-01-01 2021-12-31 NI631053 frs-countries:SouthAmerica 2021-01-01 2021-12-31 NI631053 frs-countries:Asia 2021-01-01 2021-12-31 NI631053 frs-countries:RestWorldOutsideUK 2021-01-01 2021-12-31 NI631053 frs-bus:HighestPaidDirector 2021-01-01 2021-12-31 NI631053 frs-bus:PrivateLimitedCompanyLtd 2021-01-01 2021-12-31 NI631053 frs-bus:CompanyLimitedByGuarantee 2021-01-01 2021-12-31 NI631053 frs-bus:LimitedLiabilityPartnershipLLP 2021-01-01 2021-12-31 NI631053 frs-bus:LimitedLiabilityPartnershipsSORP 2021-01-01 2021-12-31 NI631053 frs-bus:FullAccounts 2021-01-01 2021-12-31 NI631053 frs-bus:FilletedAccounts 2021-01-01 2021-12-31 NI631053 frs-bus:AbridgedAccounts 2021-01-01 2021-12-31 NI631053 frs-bus:FRS102 2021-01-01 2021-12-31 NI631053 frs-bus:MediumEntities 2021-01-01 2021-12-31 NI631053 frs-bus:SmallEntities 2021-01-01 2021-12-31 NI631053 frs-bus:EntityHasNeverTraded 2021-01-01 2021-12-31 NI631053 frs-bus:EntityNoLongerTradingButTradedInPast 2021-01-01 2021-12-31 NI631053 frs-bus:Audited 2021-01-01 2021-12-31 NI631053 frs-bus:AuditExempt-NoAccountantsReport 2021-01-01 2021-12-31 NI631053 frs-bus:AuditExemptWithAccountantsReport 2021-01-01 2021-12-31 NI631053 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-01-01 2021-12-31 NI631053 frs-bus:LargeCompaniesRegimeForAccounts 2021-01-01 2021-12-31 NI631053 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-01-01 2021-12-31 NI631053 frs-bus:SmallCompaniesRegimeForAccounts 2021-01-01 2021-12-31 NI631053 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-01-01 2021-12-31 NI631053 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-01-01 2021-12-31 NI631053 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-01-01 2021-12-31 NI631053 frs-bus:OrdinaryShareClass1 2021-01-01 2021-12-31 NI631053 frs-bus:OrdinaryShareClass1 2020-12-31 NI631053 frs-bus:OrdinaryShareClass1 2021-12-31 NI631053 frs-bus:OrdinaryShareClass2 2021-01-01 2021-12-31 NI631053 frs-bus:OrdinaryShareClass2 2020-12-31 NI631053 frs-bus:OrdinaryShareClass2 2021-12-31 NI631053 frs-bus:OrdinaryShareClass3 2021-01-01 2021-12-31 NI631053 frs-bus:OrdinaryShareClass3 2020-12-31 NI631053 frs-bus:OrdinaryShareClass3 2021-12-31 NI631053 frs-bus:OrdinaryShareClass4 2021-01-01 2021-12-31 NI631053 frs-bus:OrdinaryShareClass4 2020-12-31 NI631053 frs-bus:OrdinaryShareClass4 2021-12-31 NI631053 frs-bus:OrdinaryShareClass5 2021-01-01 2021-12-31 NI631053 frs-bus:OrdinaryShareClass5 2020-12-31 NI631053 frs-bus:OrdinaryShareClass5 2021-12-31 NI631053 frs-bus:PreferenceShareClass1 2021-01-01 2021-12-31 NI631053 frs-bus:PreferenceShareClass1 2020-12-31 NI631053 frs-bus:PreferenceShareClass1 2021-12-31 NI631053 frs-bus:PreferenceShareClass2 2021-01-01 2021-12-31 NI631053 frs-bus:PreferenceShareClass2 2020-12-31 NI631053 frs-bus:PreferenceShareClass2 2021-12-31 NI631053 frs-bus:PreferenceShareClass3 2021-01-01 2021-12-31 NI631053 frs-bus:PreferenceShareClass3 2020-12-31 NI631053 frs-bus:PreferenceShareClass3 2021-12-31 NI631053 frs-bus:PreferenceShareClass4 2021-01-01 2021-12-31 NI631053 frs-bus:PreferenceShareClass4 2020-12-31 NI631053 frs-bus:PreferenceShareClass4 2021-12-31 NI631053 frs-bus:PreferenceShareClass5 2021-01-01 2021-12-31 NI631053 frs-bus:PreferenceShareClass5 2020-12-31 NI631053 frs-bus:PreferenceShareClass5 2021-12-31 NI631053 1 2021-01-01 2021-12-31 NI631053 1 2021-12-31 NI631053 1 2021-01-01 2021-12-31 NI631053 frs-core:LeasedAssets 2021-01-01 2021-12-31 NI631053 frs-core:OwnedAssets 2021-01-01 2021-12-31 NI631053 frs-core:CurrencyRisk 2021-01-01 2021-12-31 NI631053 frs-core:MarketRisk 2021-01-01 2021-12-31 NI631053 frs-core:InterestRateRisk 2021-01-01 2021-12-31 NI631053 frs-core:DeferredTaxation 2021-01-01 2021-12-31 NI631053 frs-core:DeferredTaxation 2020-12-31 NI631053 frs-core:DeferredTaxation 2021-12-31 NI631053 frs-core:OtherProvisionsContingentLiabilities 2021-01-01 2021-12-31 NI631053 frs-core:OtherProvisionsContingentLiabilities 2020-12-31 NI631053 frs-core:OtherProvisionsContingentLiabilities 2021-12-31 NI631053 frs-core:ProvisionsDeferredTax 2021-12-31 NI631053 frs-core:OtherDeferredTax 2021-12-31 NI631053 frs-core:AcceleratedTaxDepreciationDeferredTax 2021-12-31 NI631053 frs-core:TaxLossesCarry-forwardsDeferredTax 2021-12-31 NI631053 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2021-12-31 NI631053 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-01-01 2021-12-31 NI631053 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2020-12-31 NI631053 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-12-31 NI631053 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-01-01 2021-12-31 NI631053 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2020-12-31 NI631053 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-12-31 NI631053 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-01-01 2021-12-31 NI631053 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2020-12-31 NI631053 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-12-31 NI631053 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2021-12-31 NI631053 frs-core:RevaluationInvestmentPropertyDeferredTax 2021-12-31 NI631053 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2021-12-31 NI631053 frs-core:OtherPost-employmentBenefitsDeferredTax 2021-12-31 NI631053 frs-core:Share-basedPaymentsDeferredTax 2021-12-31 NI631053 frs-core:TaxCreditsDeferredTax 2021-12-31 NI631053 frs-core:CostValuation 2020-12-31 NI631053 frs-core:AdditionsToInvestments 2021-12-31 NI631053 frs-core:DisposalsRepaymentsInvestments 2021-12-31 NI631053 frs-core:RevaluationsIncreaseDecreaseInInvestments 2021-12-31 NI631053 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2021-12-31 NI631053 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2021-12-31 NI631053 frs-core:OtherIncreaseDecreaseInInvestments 2021-12-31 NI631053 frs-core:CostValuation 2021-12-31 NI631053 frs-core:ProvisionsForImpairmentInvestments 2020-12-31 NI631053 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2021-12-31 NI631053 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2021-12-31 NI631053 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2021-12-31 NI631053 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2021-12-31 NI631053 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2021-12-31 NI631053 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2021-12-31 NI631053 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2021-12-31 NI631053 frs-core:ProvisionsForImpairmentInvestments 2021-12-31 NI631053 frs-core:ListedExchangeTraded 2021-12-31 NI631053 frs-core:ListedExchangeTraded 2020-12-31 NI631053 frs-core:CostValuation frs-core:ListedExchangeTraded 2020-12-31 NI631053 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2021-12-31 NI631053 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2021-12-31 NI631053 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-12-31 NI631053 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2021-12-31 NI631053 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-12-31 NI631053 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-12-31 NI631053 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-12-31 NI631053 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2020-12-31 NI631053 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 NI631053 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 NI631053 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 NI631053 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 NI631053 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2021-12-31 NI631053 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 NI631053 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 NI631053 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 NI631053 frs-core:UnlistedNon-exchangeTraded 2021-12-31 NI631053 frs-core:UnlistedNon-exchangeTraded 2020-12-31 NI631053 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2020-12-31 NI631053 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 NI631053 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 NI631053 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 NI631053 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 NI631053 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 NI631053 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 NI631053 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-12-31 NI631053 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2020-12-31 NI631053 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 NI631053 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 NI631053 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 NI631053 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 NI631053 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2021-12-31 NI631053 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 NI631053 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 NI631053 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 NI631053 dpl-frs:CostSales 2021-01-01 2021-12-31 NI631053 dpl-frs:CostSales 2020-12-31 NI631053 dpl-frs:CostSales 2021-12-31 NI631053 dpl-frs:DistributionCosts 2021-01-01 2021-12-31 NI631053 dpl-frs:AdministrativeExpenses 2021-01-01 2021-12-31 NI631053 frs-bus:Director1 2021-01-01 2021-12-31 NI631053 frs-bus:Director1 2020-12-31 NI631053 frs-bus:Director1 2021-12-31 NI631053 frs-bus:Director2 2021-01-01 2021-12-31 NI631053 frs-bus:Director2 2020-12-31 NI631053 frs-bus:Director2 2021-12-31 NI631053 1 2021-01-01 2021-12-31 NI631053 frs-core:CurrentFinancialInstruments 1 2021-12-31 NI631053 frs-core:Non-currentFinancialInstruments 1 2021-12-31 NI631053 2 2021-01-01 2021-12-31 NI631053 frs-core:CurrentFinancialInstruments 2 2021-12-31 NI631053 frs-core:Non-currentFinancialInstruments 2 2021-12-31 NI631053 3 2021-01-01 2021-12-31 NI631053 frs-core:CurrentFinancialInstruments 3 2021-12-31 NI631053 frs-core:Non-currentFinancialInstruments 3 2021-12-31 NI631053 4 2021-01-01 2021-12-31 NI631053 frs-core:CurrentFinancialInstruments 4 2021-12-31 NI631053 frs-core:Non-currentFinancialInstruments 4 2021-12-31 NI631053 5 2021-01-01 2021-12-31 NI631053 frs-core:CurrentFinancialInstruments 5 2021-12-31 NI631053 frs-core:Non-currentFinancialInstruments 5 2021-12-31 NI631053 6 2021-01-01 2021-12-31 NI631053 frs-core:CurrentFinancialInstruments 6 2021-12-31 NI631053 frs-core:Non-currentFinancialInstruments 6 2021-12-31 NI631053 7 2021-01-01 2021-12-31 NI631053 frs-core:CurrentFinancialInstruments 7 2021-12-31 NI631053 frs-core:Non-currentFinancialInstruments 7 2021-12-31 NI631053 8 2021-01-01 2021-12-31 NI631053 frs-core:CurrentFinancialInstruments 8 2021-12-31 NI631053 frs-core:Non-currentFinancialInstruments 8 2021-12-31 NI631053 9 2021-01-01 2021-12-31 NI631053 frs-core:CurrentFinancialInstruments 9 2021-12-31 NI631053 frs-core:Non-currentFinancialInstruments 9 2021-12-31 NI631053 10 2021-01-01 2021-12-31 NI631053 frs-core:CurrentFinancialInstruments 10 2021-12-31 NI631053 frs-core:Non-currentFinancialInstruments 10 2021-12-31 NI631053 11 2021-01-01 2021-12-31 NI631053 frs-core:CurrentFinancialInstruments 11 2021-12-31 NI631053 frs-core:Non-currentFinancialInstruments 11 2021-12-31 NI631053 12 2021-01-01 2021-12-31 NI631053 frs-core:CurrentFinancialInstruments 12 2021-12-31 NI631053 frs-core:Non-currentFinancialInstruments 12 2021-12-31 NI631053 13 2021-01-01 2021-12-31 NI631053 frs-core:CurrentFinancialInstruments 13 2021-12-31 NI631053 frs-core:Non-currentFinancialInstruments 13 2021-12-31 NI631053 14 2021-01-01 2021-12-31 NI631053 frs-core:CurrentFinancialInstruments 14 2021-12-31 NI631053 frs-core:Non-currentFinancialInstruments 14 2021-12-31 NI631053 15 2021-01-01 2021-12-31 NI631053 frs-core:CurrentFinancialInstruments 15 2021-12-31 NI631053 frs-core:Non-currentFinancialInstruments 15 2021-12-31 NI631053 16 2021-01-01 2021-12-31 NI631053 frs-core:CurrentFinancialInstruments 16 2021-12-31 NI631053 frs-core:Non-currentFinancialInstruments 16 2021-12-31 NI631053 17 2021-01-01 2021-12-31 NI631053 frs-core:CurrentFinancialInstruments 17 2021-12-31 NI631053 frs-core:Non-currentFinancialInstruments 17 2021-12-31 NI631053 18 2021-01-01 2021-12-31 NI631053 frs-core:CurrentFinancialInstruments 18 2021-12-31 NI631053 frs-core:Non-currentFinancialInstruments 18 2021-12-31 NI631053 19 2021-01-01 2021-12-31 NI631053 frs-core:CurrentFinancialInstruments 19 2021-12-31 NI631053 frs-core:Non-currentFinancialInstruments 19 2021-12-31 NI631053 20 2021-01-01 2021-12-31 NI631053 frs-core:CurrentFinancialInstruments 20 2021-12-31 NI631053 frs-core:Non-currentFinancialInstruments 20 2021-12-31 NI631053 dpl-frs:Item1 2021-01-01 2021-12-31 NI631053 dpl-frs:Item1 2020-12-31 NI631053 dpl-frs:Item1 2021-12-31 NI631053 dpl-frs:CostSales dpl-frs:Item1 2021-01-01 2021-12-31 NI631053 dpl-frs:CostSales dpl-frs:Item1 2020-12-31 NI631053 dpl-frs:CostSales dpl-frs:Item1 2021-12-31 NI631053 dpl-frs:DistributionCosts dpl-frs:Item1 2021-01-01 2021-12-31 NI631053 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-01-01 2021-12-31 NI631053 dpl-frs:Item2 2021-01-01 2021-12-31 NI631053 dpl-frs:Item2 2020-12-31 NI631053 dpl-frs:Item2 2021-12-31 NI631053 dpl-frs:CostSales dpl-frs:Item2 2021-01-01 2021-12-31 NI631053 dpl-frs:CostSales dpl-frs:Item2 2020-12-31 NI631053 dpl-frs:CostSales dpl-frs:Item2 2021-12-31 NI631053 dpl-frs:DistributionCosts dpl-frs:Item2 2021-01-01 2021-12-31 NI631053 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-01-01 2021-12-31 NI631053 dpl-frs:Item3 2021-01-01 2021-12-31 NI631053 dpl-frs:Item3 2020-12-31 NI631053 dpl-frs:Item3 2021-12-31 NI631053 dpl-frs:CostSales dpl-frs:Item3 2021-01-01 2021-12-31 NI631053 dpl-frs:CostSales dpl-frs:Item3 2020-12-31 NI631053 dpl-frs:CostSales dpl-frs:Item3 2021-12-31 NI631053 dpl-frs:DistributionCosts dpl-frs:Item3 2021-01-01 2021-12-31 NI631053 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-01-01 2021-12-31 NI631053 dpl-frs:Item4 2021-01-01 2021-12-31 NI631053 dpl-frs:Item4 2020-12-31 NI631053 dpl-frs:Item4 2021-12-31 NI631053 dpl-frs:CostSales dpl-frs:Item4 2021-01-01 2021-12-31 NI631053 dpl-frs:CostSales dpl-frs:Item4 2020-12-31 NI631053 dpl-frs:CostSales dpl-frs:Item4 2021-12-31 NI631053 dpl-frs:DistributionCosts dpl-frs:Item4 2021-01-01 2021-12-31 NI631053 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-01-01 2021-12-31 NI631053 dpl-frs:Item5 2021-01-01 2021-12-31 NI631053 dpl-frs:Item5 2020-12-31 NI631053 dpl-frs:Item5 2021-12-31 NI631053 dpl-frs:CostSales dpl-frs:Item5 2021-01-01 2021-12-31 NI631053 dpl-frs:CostSales dpl-frs:Item5 2020-12-31 NI631053 dpl-frs:CostSales dpl-frs:Item5 2021-12-31 NI631053 dpl-frs:DistributionCosts dpl-frs:Item5 2021-01-01 2021-12-31 NI631053 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-01-01 2021-12-31 NI631053 dpl-frs:Item6 2021-01-01 2021-12-31 NI631053 dpl-frs:Item6 2020-12-31 NI631053 dpl-frs:Item6 2021-12-31 NI631053 dpl-frs:CostSales dpl-frs:Item6 2021-01-01 2021-12-31 NI631053 dpl-frs:CostSales dpl-frs:Item6 2020-12-31 NI631053 dpl-frs:CostSales dpl-frs:Item6 2021-12-31 NI631053 dpl-frs:DistributionCosts dpl-frs:Item6 2021-01-01 2021-12-31 NI631053 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-01-01 2021-12-31 NI631053 dpl-frs:Item7 2021-01-01 2021-12-31 NI631053 dpl-frs:Item7 2020-12-31 NI631053 dpl-frs:Item7 2021-12-31 NI631053 dpl-frs:CostSales dpl-frs:Item7 2021-01-01 2021-12-31 NI631053 dpl-frs:CostSales dpl-frs:Item7 2020-12-31 NI631053 dpl-frs:CostSales dpl-frs:Item7 2021-12-31 NI631053 dpl-frs:DistributionCosts dpl-frs:Item7 2021-01-01 2021-12-31 NI631053 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-01-01 2021-12-31 NI631053 dpl-frs:Item8 2021-01-01 2021-12-31 NI631053 dpl-frs:Item8 2020-12-31 NI631053 dpl-frs:Item8 2021-12-31 NI631053 dpl-frs:CostSales dpl-frs:Item8 2021-01-01 2021-12-31 NI631053 dpl-frs:CostSales dpl-frs:Item8 2020-12-31 NI631053 dpl-frs:CostSales dpl-frs:Item8 2021-12-31 NI631053 dpl-frs:DistributionCosts dpl-frs:Item8 2021-01-01 2021-12-31 NI631053 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-01-01 2021-12-31 NI631053 dpl-frs:Item9 2021-01-01 2021-12-31 NI631053 dpl-frs:Item9 2020-12-31 NI631053 dpl-frs:Item9 2021-12-31 NI631053 dpl-frs:CostSales dpl-frs:Item9 2021-01-01 2021-12-31 NI631053 dpl-frs:CostSales dpl-frs:Item9 2020-12-31 NI631053 dpl-frs:CostSales dpl-frs:Item9 2021-12-31 NI631053 dpl-frs:DistributionCosts dpl-frs:Item9 2021-01-01 2021-12-31 NI631053 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-01-01 2021-12-31 NI631053 dpl-frs:Item10 2021-01-01 2021-12-31 NI631053 dpl-frs:Item10 2020-12-31 NI631053 dpl-frs:Item10 2021-12-31 NI631053 dpl-frs:CostSales dpl-frs:Item10 2021-01-01 2021-12-31 NI631053 dpl-frs:CostSales dpl-frs:Item10 2020-12-31 NI631053 dpl-frs:CostSales dpl-frs:Item10 2021-12-31 NI631053 dpl-frs:DistributionCosts dpl-frs:Item10 2021-01-01 2021-12-31 NI631053 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-01-01 2021-12-31 NI631053 dpl-frs:Item11 2021-01-01 2021-12-31 NI631053 dpl-frs:Item11 2020-12-31 NI631053 dpl-frs:Item11 2021-12-31 NI631053 dpl-frs:CostSales dpl-frs:Item11 2021-01-01 2021-12-31 NI631053 dpl-frs:CostSales dpl-frs:Item11 2020-12-31 NI631053 dpl-frs:CostSales dpl-frs:Item11 2021-12-31 NI631053 dpl-frs:DistributionCosts dpl-frs:Item11 2021-01-01 2021-12-31 NI631053 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-01-01 2021-12-31 NI631053 dpl-frs:Item12 2021-01-01 2021-12-31 NI631053 dpl-frs:Item12 2020-12-31 NI631053 dpl-frs:Item12 2021-12-31 NI631053 dpl-frs:CostSales dpl-frs:Item12 2021-01-01 2021-12-31 NI631053 dpl-frs:CostSales dpl-frs:Item12 2020-12-31 NI631053 dpl-frs:CostSales dpl-frs:Item12 2021-12-31 NI631053 dpl-frs:DistributionCosts dpl-frs:Item12 2021-01-01 2021-12-31 NI631053 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-01-01 2021-12-31 NI631053 1 2021-01-01 2021-12-31 NI631053 frs-countries:NorthernIreland 2021-01-01 2021-12-31
Registered number: NI631053
Hillcrest Wholesale Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2022
EM Accountants
Chartered Accountants
2nd Floor, Gortalowry House
94 Church Street
Cookstown
BT80 8HX
Unaudited Financial Statements
Contents
Page
Accountant's Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—7
Page 1
Accountant's Report
Chartered Accountant's report to the directors on the preparation of the unaudited statutory accounts of Hillcrest Wholesale Ltd For The Year Ended 31 December 2022
In accordance with the engagement letter dated 25 October 2021, and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company from the accounting records and information and explanations you have given to us.
This report is made to the directors in accordance with the terms of our engagement. Our work has been undertaken to prepare for approval by the directors the financial statements that we have been engaged to compile, to report to the directors that we have done so, and to state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's directors for our work or for this report.
We have carried out this engagement in accordance with guidance issued by the Institute of Chartered Accountants in Ireland and have complied with the ethical guidance laid down by the Institute relating to members undertaking the compilation of financial statements.
You have acknowledged on the balance sheet as at year ended 31 December 2022 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.
We have not been instructed to carry out an audit of the financial statements. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
30/11/2023
EM Accountants
Chartered Accountants
2nd Floor, Gortalowry House
94 Church Street
Cookstown
BT80 8HX
Page 1
Page 2
Balance Sheet
Registered number: NI631053
2022 2021
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 13,140 17,604
13,140 17,604
CURRENT ASSETS
Stocks 40,075 77,607
Debtors 6 53,750 98,021
Cash at bank and in hand 15,880 26,962
109,705 202,590
Creditors: Amounts Falling Due Within One Year 7 (221,955 ) (289,157 )
NET CURRENT ASSETS (LIABILITIES) (112,250 ) (86,567 )
TOTAL ASSETS LESS CURRENT LIABILITIES (99,110 ) (68,963 )
Creditors: Amounts Falling Due After More Than One Year 8 (25,960 ) (35,443 )
NET LIABILITIES (125,070 ) (104,406 )
CAPITAL AND RESERVES
Called up share capital 9 2 2
Profit and Loss Account (125,072 ) (104,408 )
SHAREHOLDERS' FUNDS (125,070) (104,406)
Page 2
Page 3
For the year ending 31 December 2022 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.
The financial statements were approved and authorised for issue by the board of directors on 30 November 2023 and were signed on its behalf by:
Kyle Wenlock
Director
30/11/2023
The notes on pages 4 to 7 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Hillcrest Wholesale Ltd is a private company, limited by shares, incorporated in Northern Ireland, registered number NI631053 . The registered office is 2nd Floor, Gortalowry House, 94 Church Street, Cookstown, BT80 8HX.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £1.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 5 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 20% Straight Line
Motor Vehicles 20% Straight Line
Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each balance sheet date.  If such indication exists, the recoverable amount of the asset, or the asset’s cash generating unit, is estimated and compared to the carrying amount.  Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in profit or loss unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.
Page 4
Page 5
2.5. Stocks and Work in Progress
Stock is valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. The term 'cost' should be interpreted as meaning the total historical cost of bringing the relevant stock to its existing condition and location. The net realisable value is the expected sale price of the relevant stock in the condition in which it is expected to be sold in the traders normal selling market. 
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.
2.7. Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
2.8. Debtors/Creditors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2021: 3)
3 3
4. Intangible Assets
Goodwill
£
Cost
As at 1 January 2022 25,000
As at 31 December 2022 25,000
Amortisation
As at 1 January 2022 25,000
As at 31 December 2022 25,000
Net Book Value
As at 31 December 2022 -
As at 1 January 2022 -
Page 5
Page 6
Goodwill is being written off in equal annual instalments over the directors estimate of  its useful economic life of 5 years.
5. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 January 2022 6,286 36,510 42,796
Additions 475 - 475
As at 31 December 2022 6,761 36,510 43,271
Depreciation
As at 1 January 2022 1,578 23,614 25,192
Provided during the period 407 4,532 4,939
As at 31 December 2022 1,985 28,146 30,131
Net Book Value
As at 31 December 2022 4,776 8,364 13,140
As at 1 January 2022 4,708 12,896 17,604
6. Debtors
2022 2021
£ £
Due within one year
Trade debtors 51,610 92,617
Other debtors 2,140 5,404
53,750 98,021
7. Creditors: Amounts Falling Due Within One Year
2022 2021
£ £
Trade creditors 29,790 46,952
Bank loans and overdrafts 10,664 10,664
Other taxes and social security 2,451 2,935
Other creditors 5,100 14,346
Amounts owed to associates 173,950 214,260
221,955 289,157
The bank holds a directors guarantee as security on the bank overdraft.
Page 6
Page 7
8. Creditors: Amounts Falling Due After More Than One Year
2022 2021
£ £
Bank loans 25,960 35,443
25,960 35,443
9. Share Capital
2022 2021
£ £
Allotted, Called up and fully paid 2 2
10. Ultimate Controlling Party
The company's ultimate controlling party is Kyle and Elaine Wenlock by virtue of their ownership of 100% of the issued share capital in the company.
Page 7