Acorah Software Products - Accounts Production 14.3.260 false true 31 March 2022 1 April 2021 true No description of principal activity 1 April 2022 31 March 2023 31 March 2023 09984773 Miss Julia Mutlow iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09984773 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-03-31 09984773 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-03-31 09984773 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-03-31 09984773 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-03-31 09984773 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-04-01 2023-03-31 09984773 frs-core:AllSubsidiaries 2022-04-01 2023-03-31 09984773 frs-core:KeyManagementPersonnel 2022-04-01 2023-03-31 09984773 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-04-01 2023-03-31 09984773 frs-core:OtherRelatedParties 2022-04-01 2023-03-31 09984773 2022-03-31 09984773 2023-03-31 09984773 2022-04-01 2023-03-31 09984773 frs-core:CurrentFinancialInstruments 2023-03-31 09984773 frs-core:CurrentFinancialInstruments 2022-04-01 2023-03-31 09984773 frs-core:Non-currentFinancialInstruments 2023-03-31 09984773 frs-core:Non-currentFinancialInstruments 2022-04-01 2023-03-31 09984773 frs-core:CurrentFinancialInstruments 2022-04-01 2023-03-31 09984773 frs-core:CurrentFinancialInstruments 2023-03-31 09984773 frs-core:AfterOneYear 2022-04-01 2023-03-31 09984773 frs-core:BetweenOneFiveYears 2022-04-01 2023-03-31 09984773 frs-core:BetweenOneFiveYears 2023-03-31 09984773 frs-core:ComputerEquipment 2023-03-31 09984773 frs-core:ComputerEquipment 2022-04-01 2023-03-31 09984773 frs-core:ComputerEquipment 2022-03-31 09984773 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-03-31 09984773 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-04-01 2023-03-31 09984773 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-03-31 09984773 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-03-31 09984773 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-04-01 2023-03-31 09984773 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-03-31 09984773 frs-core:FurnitureFittings 2023-03-31 09984773 frs-core:FurnitureFittings 2022-04-01 2023-03-31 09984773 frs-core:FurnitureFittings 2022-03-31 09984773 frs-core:NetGoodwill 2023-03-31 09984773 frs-core:NetGoodwill 2022-04-01 2023-03-31 09984773 frs-core:NetGoodwill 2022-03-31 09984773 frs-core:InvestmentPropertyIncludedWithinPPE 2023-03-31 09984773 frs-core:InvestmentPropertyIncludedWithinPPE 2022-04-01 2023-03-31 09984773 frs-core:InvestmentPropertyIncludedWithinPPE 2022-03-31 09984773 frs-core:LandBuildings 2023-03-31 09984773 frs-core:LandBuildings 2022-04-01 2023-03-31 09984773 frs-core:LandBuildings 2022-03-31 09984773 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-03-31 09984773 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-04-01 2023-03-31 09984773 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-03-31 09984773 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-03-31 09984773 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-04-01 2023-03-31 09984773 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-03-31 09984773 frs-core:MoreThanFiveYears 2022-04-01 2023-03-31 09984773 frs-core:MoreThanFiveYears 2023-03-31 09984773 frs-core:MotorVehicles 2023-03-31 09984773 frs-core:MotorVehicles 2022-04-01 2023-03-31 09984773 frs-core:MotorVehicles 2022-03-31 09984773 frs-core:OtherResidualIntangibleAssets 2023-03-31 09984773 frs-core:OtherResidualIntangibleAssets 2022-04-01 2023-03-31 09984773 frs-core:OtherResidualIntangibleAssets 2022-03-31 09984773 frs-core:PlantMachinery 2023-03-31 09984773 frs-core:PlantMachinery 2022-04-01 2023-03-31 09984773 frs-core:PlantMachinery 2022-03-31 09984773 frs-core:Secured 2023-03-31 09984773 frs-core:Unsecured 2023-03-31 09984773 frs-core:WithinOneYear 2022-04-01 2023-03-31 09984773 frs-core:WithinOneYear 2023-03-31 09984773 frs-core:CapitalRedemptionReserve 2022-04-01 2023-03-31 09984773 frs-core:CapitalRedemptionReserve 2022-03-31 09984773 frs-core:CapitalRedemptionReserve 2023-03-31 09984773 frs-core:OtherReservesSubtotal 2022-04-01 2023-03-31 09984773 frs-core:OtherReservesSubtotal 2022-03-31 09984773 frs-core:OtherReservesSubtotal 2023-03-31 09984773 frs-core:RevaluationReserve 2022-04-01 2023-03-31 09984773 frs-core:RevaluationReserve 2022-03-31 09984773 frs-core:RevaluationReserve 2023-03-31 09984773 frs-core:SharePremium 2022-04-01 2023-03-31 09984773 frs-core:SharePremium 2022-03-31 09984773 frs-core:SharePremium 2023-03-31 09984773 frs-core:ShareCapital 2022-04-01 2023-03-31 09984773 frs-core:ShareCapital 2022-03-31 09984773 frs-core:ShareCapital 2023-03-31 09984773 frs-core:RetainedEarningsAccumulatedLosses 2022-04-01 2023-03-31 09984773 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-03-31 09984773 frs-core:RetainedEarningsAccumulatedLosses 2023-03-31 09984773 frs-core:RetainedEarningsAccumulatedLosses 2022-03-31 09984773 frs-core:RetainedEarningsAccumulatedLosses 2023-03-31 09984773 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-03-31 09984773 frs-countries:UnitedKingdom 2022-04-01 2023-03-31 09984773 frs-countries:Europe 2022-04-01 2023-03-31 09984773 frs-countries:NorthAmerica 2022-04-01 2023-03-31 09984773 frs-countries:SouthAmerica 2022-04-01 2023-03-31 09984773 frs-countries:Asia 2022-04-01 2023-03-31 09984773 frs-countries:RestWorldOutsideUK 2022-04-01 2023-03-31 09984773 frs-bus:HighestPaidDirector 2022-04-01 2023-03-31 09984773 frs-bus:PrivateLimitedCompanyLtd 2022-04-01 2023-03-31 09984773 frs-bus:CompanyLimitedByGuarantee 2022-04-01 2023-03-31 09984773 frs-bus:LimitedLiabilityPartnershipLLP 2022-04-01 2023-03-31 09984773 frs-bus:LimitedLiabilityPartnershipsSORP 2022-04-01 2023-03-31 09984773 frs-bus:FullAccounts 2022-04-01 2023-03-31 09984773 frs-bus:FilletedAccounts 2022-04-01 2023-03-31 09984773 frs-bus:AbridgedAccounts 2022-04-01 2023-03-31 09984773 frs-bus:FRS102 2022-04-01 2023-03-31 09984773 frs-bus:MediumEntities 2022-04-01 2023-03-31 09984773 frs-bus:SmallEntities 2022-04-01 2023-03-31 09984773 frs-bus:EntityHasNeverTraded 2022-04-01 2023-03-31 09984773 frs-bus:EntityNoLongerTradingButTradedInPast 2022-04-01 2023-03-31 09984773 frs-bus:Audited 2022-04-01 2023-03-31 09984773 frs-bus:AuditExempt-NoAccountantsReport 2022-04-01 2023-03-31 09984773 frs-bus:AuditExemptWithAccountantsReport 2022-04-01 2023-03-31 09984773 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-04-01 2023-03-31 09984773 frs-bus:LargeCompaniesRegimeForAccounts 2022-04-01 2023-03-31 09984773 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-04-01 2023-03-31 09984773 frs-bus:SmallCompaniesRegimeForAccounts 2022-04-01 2023-03-31 09984773 frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-04-01 2023-03-31 09984773 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-04-01 2023-03-31 09984773 frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-04-01 2023-03-31 09984773 frs-bus:OrdinaryShareClass1 2022-04-01 2023-03-31 09984773 frs-bus:OrdinaryShareClass1 2022-03-31 09984773 frs-bus:OrdinaryShareClass1 2023-03-31 09984773 frs-bus:OrdinaryShareClass2 2022-04-01 2023-03-31 09984773 frs-bus:OrdinaryShareClass2 2022-03-31 09984773 frs-bus:OrdinaryShareClass2 2023-03-31 09984773 frs-bus:OrdinaryShareClass3 2022-04-01 2023-03-31 09984773 frs-bus:OrdinaryShareClass3 2022-03-31 09984773 frs-bus:OrdinaryShareClass3 2023-03-31 09984773 frs-bus:OrdinaryShareClass4 2022-04-01 2023-03-31 09984773 frs-bus:OrdinaryShareClass4 2022-03-31 09984773 frs-bus:OrdinaryShareClass4 2023-03-31 09984773 frs-bus:OrdinaryShareClass5 2022-04-01 2023-03-31 09984773 frs-bus:OrdinaryShareClass5 2022-03-31 09984773 frs-bus:OrdinaryShareClass5 2023-03-31 09984773 frs-bus:PreferenceShareClass1 2022-04-01 2023-03-31 09984773 frs-bus:PreferenceShareClass1 2022-03-31 09984773 frs-bus:PreferenceShareClass1 2023-03-31 09984773 frs-bus:PreferenceShareClass2 2022-04-01 2023-03-31 09984773 frs-bus:PreferenceShareClass2 2022-03-31 09984773 frs-bus:PreferenceShareClass2 2023-03-31 09984773 frs-bus:PreferenceShareClass3 2022-04-01 2023-03-31 09984773 frs-bus:PreferenceShareClass3 2022-03-31 09984773 frs-bus:PreferenceShareClass3 2023-03-31 09984773 frs-bus:PreferenceShareClass4 2022-04-01 2023-03-31 09984773 frs-bus:PreferenceShareClass4 2022-03-31 09984773 frs-bus:PreferenceShareClass4 2023-03-31 09984773 frs-bus:PreferenceShareClass5 2022-04-01 2023-03-31 09984773 frs-bus:PreferenceShareClass5 2022-03-31 09984773 frs-bus:PreferenceShareClass5 2023-03-31 09984773 1 2022-04-01 2023-03-31 09984773 1 2023-03-31 09984773 1 2022-04-01 2023-03-31 09984773 frs-core:LeasedAssets 2022-04-01 2023-03-31 09984773 frs-core:OwnedAssets 2022-04-01 2023-03-31 09984773 frs-core:CurrencyRisk 2022-04-01 2023-03-31 09984773 frs-core:MarketRisk 2022-04-01 2023-03-31 09984773 frs-core:InterestRateRisk 2022-04-01 2023-03-31 09984773 frs-core:DeferredTaxation 2022-04-01 2023-03-31 09984773 frs-core:DeferredTaxation 2022-03-31 09984773 frs-core:DeferredTaxation 2023-03-31 09984773 frs-core:OtherProvisionsContingentLiabilities 2022-04-01 2023-03-31 09984773 frs-core:OtherProvisionsContingentLiabilities 2022-03-31 09984773 frs-core:OtherProvisionsContingentLiabilities 2023-03-31 09984773 frs-core:ProvisionsDeferredTax 2023-03-31 09984773 frs-core:OtherDeferredTax 2023-03-31 09984773 frs-core:AcceleratedTaxDepreciationDeferredTax 2023-03-31 09984773 frs-core:TaxLossesCarry-forwardsDeferredTax 2023-03-31 09984773 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-03-31 09984773 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-04-01 2023-03-31 09984773 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-03-31 09984773 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-03-31 09984773 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-04-01 2023-03-31 09984773 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-03-31 09984773 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-03-31 09984773 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-04-01 2023-03-31 09984773 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-03-31 09984773 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-03-31 09984773 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-03-31 09984773 frs-core:RevaluationInvestmentPropertyDeferredTax 2023-03-31 09984773 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-03-31 09984773 frs-core:OtherPost-employmentBenefitsDeferredTax 2023-03-31 09984773 frs-core:Share-basedPaymentsDeferredTax 2023-03-31 09984773 frs-core:TaxCreditsDeferredTax 2023-03-31 09984773 frs-core:CostValuation 2022-03-31 09984773 frs-core:AdditionsToInvestments 2023-03-31 09984773 frs-core:DisposalsRepaymentsInvestments 2023-03-31 09984773 frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-03-31 09984773 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-03-31 09984773 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-03-31 09984773 frs-core:OtherIncreaseDecreaseInInvestments 2023-03-31 09984773 frs-core:CostValuation 2023-03-31 09984773 frs-core:ProvisionsForImpairmentInvestments 2022-03-31 09984773 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-03-31 09984773 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-03-31 09984773 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-03-31 09984773 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-03-31 09984773 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-03-31 09984773 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-03-31 09984773 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-03-31 09984773 frs-core:ProvisionsForImpairmentInvestments 2023-03-31 09984773 frs-core:ListedExchangeTraded 2023-03-31 09984773 frs-core:ListedExchangeTraded 2022-03-31 09984773 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-03-31 09984773 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-03-31 09984773 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-03-31 09984773 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-03-31 09984773 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-03-31 09984773 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-03-31 09984773 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-03-31 09984773 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-03-31 09984773 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 09984773 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 09984773 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 09984773 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 09984773 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 09984773 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-03-31 09984773 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 09984773 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 09984773 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 09984773 frs-core:UnlistedNon-exchangeTraded 2023-03-31 09984773 frs-core:UnlistedNon-exchangeTraded 2022-03-31 09984773 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-03-31 09984773 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 09984773 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 09984773 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 09984773 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 09984773 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 09984773 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 09984773 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-03-31 09984773 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 09984773 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 09984773 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 09984773 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 09984773 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 09984773 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-03-31 09984773 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 09984773 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 09984773 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 09984773 dpl-frs:CostSales 2022-04-01 2023-03-31 09984773 dpl-frs:CostSales 2022-03-31 09984773 dpl-frs:CostSales 2023-03-31 09984773 dpl-frs:DistributionCosts 2022-04-01 2023-03-31 09984773 dpl-frs:AdministrativeExpenses 2022-04-01 2023-03-31 09984773 frs-bus:Director1 2022-04-01 2023-03-31 09984773 frs-bus:Director1 2022-03-31 09984773 frs-bus:Director1 2023-03-31 09984773 1 2022-04-01 2023-03-31 09984773 frs-core:CurrentFinancialInstruments 1 2023-03-31 09984773 frs-core:Non-currentFinancialInstruments 1 2023-03-31 09984773 2 2022-04-01 2023-03-31 09984773 frs-core:CurrentFinancialInstruments 2 2023-03-31 09984773 frs-core:Non-currentFinancialInstruments 2 2023-03-31 09984773 3 2022-04-01 2023-03-31 09984773 frs-core:CurrentFinancialInstruments 3 2023-03-31 09984773 frs-core:Non-currentFinancialInstruments 3 2023-03-31 09984773 4 2022-04-01 2023-03-31 09984773 frs-core:CurrentFinancialInstruments 4 2023-03-31 09984773 frs-core:Non-currentFinancialInstruments 4 2023-03-31 09984773 5 2022-04-01 2023-03-31 09984773 frs-core:CurrentFinancialInstruments 5 2023-03-31 09984773 frs-core:Non-currentFinancialInstruments 5 2023-03-31 09984773 6 2022-04-01 2023-03-31 09984773 frs-core:CurrentFinancialInstruments 6 2023-03-31 09984773 frs-core:Non-currentFinancialInstruments 6 2023-03-31 09984773 7 2022-04-01 2023-03-31 09984773 frs-core:CurrentFinancialInstruments 7 2023-03-31 09984773 frs-core:Non-currentFinancialInstruments 7 2023-03-31 09984773 8 2022-04-01 2023-03-31 09984773 frs-core:CurrentFinancialInstruments 8 2023-03-31 09984773 frs-core:Non-currentFinancialInstruments 8 2023-03-31 09984773 9 2022-04-01 2023-03-31 09984773 frs-core:CurrentFinancialInstruments 9 2023-03-31 09984773 frs-core:Non-currentFinancialInstruments 9 2023-03-31 09984773 10 2022-04-01 2023-03-31 09984773 frs-core:CurrentFinancialInstruments 10 2023-03-31 09984773 frs-core:Non-currentFinancialInstruments 10 2023-03-31 09984773 11 2022-04-01 2023-03-31 09984773 frs-core:CurrentFinancialInstruments 11 2023-03-31 09984773 frs-core:Non-currentFinancialInstruments 11 2023-03-31 09984773 12 2022-04-01 2023-03-31 09984773 frs-core:CurrentFinancialInstruments 12 2023-03-31 09984773 frs-core:Non-currentFinancialInstruments 12 2023-03-31 09984773 13 2022-04-01 2023-03-31 09984773 frs-core:CurrentFinancialInstruments 13 2023-03-31 09984773 frs-core:Non-currentFinancialInstruments 13 2023-03-31 09984773 14 2022-04-01 2023-03-31 09984773 frs-core:CurrentFinancialInstruments 14 2023-03-31 09984773 frs-core:Non-currentFinancialInstruments 14 2023-03-31 09984773 15 2022-04-01 2023-03-31 09984773 frs-core:CurrentFinancialInstruments 15 2023-03-31 09984773 frs-core:Non-currentFinancialInstruments 15 2023-03-31 09984773 16 2022-04-01 2023-03-31 09984773 frs-core:CurrentFinancialInstruments 16 2023-03-31 09984773 frs-core:Non-currentFinancialInstruments 16 2023-03-31 09984773 17 2022-04-01 2023-03-31 09984773 frs-core:CurrentFinancialInstruments 17 2023-03-31 09984773 frs-core:Non-currentFinancialInstruments 17 2023-03-31 09984773 18 2022-04-01 2023-03-31 09984773 frs-core:CurrentFinancialInstruments 18 2023-03-31 09984773 frs-core:Non-currentFinancialInstruments 18 2023-03-31 09984773 19 2022-04-01 2023-03-31 09984773 frs-core:CurrentFinancialInstruments 19 2023-03-31 09984773 frs-core:Non-currentFinancialInstruments 19 2023-03-31 09984773 20 2022-04-01 2023-03-31 09984773 frs-core:CurrentFinancialInstruments 20 2023-03-31 09984773 frs-core:Non-currentFinancialInstruments 20 2023-03-31 09984773 dpl-frs:Item1 2022-04-01 2023-03-31 09984773 dpl-frs:Item1 2022-03-31 09984773 dpl-frs:Item1 2023-03-31 09984773 dpl-frs:CostSales dpl-frs:Item1 2022-04-01 2023-03-31 09984773 dpl-frs:CostSales dpl-frs:Item1 2022-03-31 09984773 dpl-frs:CostSales dpl-frs:Item1 2023-03-31 09984773 dpl-frs:DistributionCosts dpl-frs:Item1 2022-04-01 2023-03-31 09984773 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-04-01 2023-03-31 09984773 dpl-frs:Item2 2022-04-01 2023-03-31 09984773 dpl-frs:Item2 2022-03-31 09984773 dpl-frs:Item2 2023-03-31 09984773 dpl-frs:CostSales dpl-frs:Item2 2022-04-01 2023-03-31 09984773 dpl-frs:CostSales dpl-frs:Item2 2022-03-31 09984773 dpl-frs:CostSales dpl-frs:Item2 2023-03-31 09984773 dpl-frs:DistributionCosts dpl-frs:Item2 2022-04-01 2023-03-31 09984773 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-04-01 2023-03-31 09984773 dpl-frs:Item3 2022-04-01 2023-03-31 09984773 dpl-frs:Item3 2022-03-31 09984773 dpl-frs:Item3 2023-03-31 09984773 dpl-frs:CostSales dpl-frs:Item3 2022-04-01 2023-03-31 09984773 dpl-frs:CostSales dpl-frs:Item3 2022-03-31 09984773 dpl-frs:CostSales dpl-frs:Item3 2023-03-31 09984773 dpl-frs:DistributionCosts dpl-frs:Item3 2022-04-01 2023-03-31 09984773 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-04-01 2023-03-31 09984773 dpl-frs:Item4 2022-04-01 2023-03-31 09984773 dpl-frs:Item4 2022-03-31 09984773 dpl-frs:Item4 2023-03-31 09984773 dpl-frs:CostSales dpl-frs:Item4 2022-04-01 2023-03-31 09984773 dpl-frs:CostSales dpl-frs:Item4 2022-03-31 09984773 dpl-frs:CostSales dpl-frs:Item4 2023-03-31 09984773 dpl-frs:DistributionCosts dpl-frs:Item4 2022-04-01 2023-03-31 09984773 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-04-01 2023-03-31 09984773 dpl-frs:Item5 2022-04-01 2023-03-31 09984773 dpl-frs:Item5 2022-03-31 09984773 dpl-frs:Item5 2023-03-31 09984773 dpl-frs:CostSales dpl-frs:Item5 2022-04-01 2023-03-31 09984773 dpl-frs:CostSales dpl-frs:Item5 2022-03-31 09984773 dpl-frs:CostSales dpl-frs:Item5 2023-03-31 09984773 dpl-frs:DistributionCosts dpl-frs:Item5 2022-04-01 2023-03-31 09984773 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-04-01 2023-03-31 09984773 dpl-frs:Item6 2022-04-01 2023-03-31 09984773 dpl-frs:Item6 2022-03-31 09984773 dpl-frs:Item6 2023-03-31 09984773 dpl-frs:CostSales dpl-frs:Item6 2022-04-01 2023-03-31 09984773 dpl-frs:CostSales dpl-frs:Item6 2022-03-31 09984773 dpl-frs:CostSales dpl-frs:Item6 2023-03-31 09984773 dpl-frs:DistributionCosts dpl-frs:Item6 2022-04-01 2023-03-31 09984773 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-04-01 2023-03-31 09984773 dpl-frs:Item7 2022-04-01 2023-03-31 09984773 dpl-frs:Item7 2022-03-31 09984773 dpl-frs:Item7 2023-03-31 09984773 dpl-frs:CostSales dpl-frs:Item7 2022-04-01 2023-03-31 09984773 dpl-frs:CostSales dpl-frs:Item7 2022-03-31 09984773 dpl-frs:CostSales dpl-frs:Item7 2023-03-31 09984773 dpl-frs:DistributionCosts dpl-frs:Item7 2022-04-01 2023-03-31 09984773 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-04-01 2023-03-31 09984773 dpl-frs:Item8 2022-04-01 2023-03-31 09984773 dpl-frs:Item8 2022-03-31 09984773 dpl-frs:Item8 2023-03-31 09984773 dpl-frs:CostSales dpl-frs:Item8 2022-04-01 2023-03-31 09984773 dpl-frs:CostSales dpl-frs:Item8 2022-03-31 09984773 dpl-frs:CostSales dpl-frs:Item8 2023-03-31 09984773 dpl-frs:DistributionCosts dpl-frs:Item8 2022-04-01 2023-03-31 09984773 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-04-01 2023-03-31 09984773 dpl-frs:Item9 2022-04-01 2023-03-31 09984773 dpl-frs:Item9 2022-03-31 09984773 dpl-frs:Item9 2023-03-31 09984773 dpl-frs:CostSales dpl-frs:Item9 2022-04-01 2023-03-31 09984773 dpl-frs:CostSales dpl-frs:Item9 2022-03-31 09984773 dpl-frs:CostSales dpl-frs:Item9 2023-03-31 09984773 dpl-frs:DistributionCosts dpl-frs:Item9 2022-04-01 2023-03-31 09984773 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-04-01 2023-03-31 09984773 dpl-frs:Item10 2022-04-01 2023-03-31 09984773 dpl-frs:Item10 2022-03-31 09984773 dpl-frs:Item10 2023-03-31 09984773 dpl-frs:CostSales dpl-frs:Item10 2022-04-01 2023-03-31 09984773 dpl-frs:CostSales dpl-frs:Item10 2022-03-31 09984773 dpl-frs:CostSales dpl-frs:Item10 2023-03-31 09984773 dpl-frs:DistributionCosts dpl-frs:Item10 2022-04-01 2023-03-31 09984773 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-04-01 2023-03-31 09984773 dpl-frs:Item11 2022-04-01 2023-03-31 09984773 dpl-frs:Item11 2022-03-31 09984773 dpl-frs:Item11 2023-03-31 09984773 dpl-frs:CostSales dpl-frs:Item11 2022-04-01 2023-03-31 09984773 dpl-frs:CostSales dpl-frs:Item11 2022-03-31 09984773 dpl-frs:CostSales dpl-frs:Item11 2023-03-31 09984773 dpl-frs:DistributionCosts dpl-frs:Item11 2022-04-01 2023-03-31 09984773 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-04-01 2023-03-31 09984773 dpl-frs:Item12 2022-04-01 2023-03-31 09984773 dpl-frs:Item12 2022-03-31 09984773 dpl-frs:Item12 2023-03-31 09984773 dpl-frs:CostSales dpl-frs:Item12 2022-04-01 2023-03-31 09984773 dpl-frs:CostSales dpl-frs:Item12 2022-03-31 09984773 dpl-frs:CostSales dpl-frs:Item12 2023-03-31 09984773 dpl-frs:DistributionCosts dpl-frs:Item12 2022-04-01 2023-03-31 09984773 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-04-01 2023-03-31 09984773 1 2022-04-01 2023-03-31 09984773 frs-countries:EnglandWales 2022-04-01 2023-03-31 09984773 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-03-31 09984773 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-03-31 09984773 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-03-31 09984773 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-03-31 09984773 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-04-01 2022-03-31 09984773 frs-core:AllSubsidiaries 2021-04-01 2022-03-31 09984773 frs-core:KeyManagementPersonnel 2021-04-01 2022-03-31 09984773 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-04-01 2022-03-31 09984773 frs-core:OtherRelatedParties 2021-04-01 2022-03-31 09984773 2021-03-31 09984773 2022-03-31 09984773 2021-04-01 2022-03-31 09984773 frs-core:CurrentFinancialInstruments 2022-03-31 09984773 frs-core:CurrentFinancialInstruments 2021-04-01 2022-03-31 09984773 frs-core:Non-currentFinancialInstruments 2022-03-31 09984773 frs-core:Non-currentFinancialInstruments 2021-04-01 2022-03-31 09984773 frs-core:CurrentFinancialInstruments 2021-04-01 2022-03-31 09984773 frs-core:CurrentFinancialInstruments 2022-03-31 09984773 frs-core:AfterOneYear 2021-04-01 2022-03-31 09984773 frs-core:BetweenOneFiveYears 2021-04-01 2022-03-31 09984773 frs-core:BetweenOneFiveYears 2022-03-31 09984773 frs-core:ComputerEquipment 2022-03-31 09984773 frs-core:ComputerEquipment 2021-04-01 2022-03-31 09984773 frs-core:ComputerEquipment 2021-03-31 09984773 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-03-31 09984773 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-04-01 2022-03-31 09984773 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-03-31 09984773 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-03-31 09984773 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-04-01 2022-03-31 09984773 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-03-31 09984773 frs-core:FurnitureFittings 2022-03-31 09984773 frs-core:FurnitureFittings 2021-04-01 2022-03-31 09984773 frs-core:FurnitureFittings 2021-03-31 09984773 frs-core:NetGoodwill 2022-03-31 09984773 frs-core:NetGoodwill 2021-04-01 2022-03-31 09984773 frs-core:NetGoodwill 2021-03-31 09984773 frs-core:InvestmentPropertyIncludedWithinPPE 2022-03-31 09984773 frs-core:InvestmentPropertyIncludedWithinPPE 2021-04-01 2022-03-31 09984773 frs-core:InvestmentPropertyIncludedWithinPPE 2021-03-31 09984773 frs-core:LandBuildings 2022-03-31 09984773 frs-core:LandBuildings 2021-04-01 2022-03-31 09984773 frs-core:LandBuildings 2021-03-31 09984773 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-03-31 09984773 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-04-01 2022-03-31 09984773 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-03-31 09984773 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-03-31 09984773 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-04-01 2022-03-31 09984773 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-03-31 09984773 frs-core:MoreThanFiveYears 2021-04-01 2022-03-31 09984773 frs-core:MoreThanFiveYears 2022-03-31 09984773 frs-core:MotorVehicles 2022-03-31 09984773 frs-core:MotorVehicles 2021-04-01 2022-03-31 09984773 frs-core:MotorVehicles 2021-03-31 09984773 frs-core:OtherResidualIntangibleAssets 2022-03-31 09984773 frs-core:OtherResidualIntangibleAssets 2021-04-01 2022-03-31 09984773 frs-core:OtherResidualIntangibleAssets 2021-03-31 09984773 frs-core:PlantMachinery 2022-03-31 09984773 frs-core:PlantMachinery 2021-04-01 2022-03-31 09984773 frs-core:PlantMachinery 2021-03-31 09984773 frs-core:Secured 2022-03-31 09984773 frs-core:Unsecured 2022-03-31 09984773 frs-core:WithinOneYear 2021-04-01 2022-03-31 09984773 frs-core:WithinOneYear 2022-03-31 09984773 frs-core:CapitalRedemptionReserve 2021-04-01 2022-03-31 09984773 frs-core:CapitalRedemptionReserve 2021-03-31 09984773 frs-core:CapitalRedemptionReserve 2022-03-31 09984773 frs-core:OtherReservesSubtotal 2021-04-01 2022-03-31 09984773 frs-core:OtherReservesSubtotal 2021-03-31 09984773 frs-core:OtherReservesSubtotal 2022-03-31 09984773 frs-core:RevaluationReserve 2021-04-01 2022-03-31 09984773 frs-core:RevaluationReserve 2021-03-31 09984773 frs-core:RevaluationReserve 2022-03-31 09984773 frs-core:SharePremium 2021-04-01 2022-03-31 09984773 frs-core:SharePremium 2021-03-31 09984773 frs-core:SharePremium 2022-03-31 09984773 frs-core:ShareCapital 2021-04-01 2022-03-31 09984773 frs-core:ShareCapital 2021-03-31 09984773 frs-core:ShareCapital 2022-03-31 09984773 frs-core:RetainedEarningsAccumulatedLosses 2021-04-01 2022-03-31 09984773 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-03-31 09984773 frs-core:RetainedEarningsAccumulatedLosses 2022-03-31 09984773 frs-core:RetainedEarningsAccumulatedLosses 2021-03-31 09984773 frs-core:RetainedEarningsAccumulatedLosses 2022-03-31 09984773 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-03-31 09984773 frs-countries:UnitedKingdom 2021-04-01 2022-03-31 09984773 frs-countries:Europe 2021-04-01 2022-03-31 09984773 frs-countries:NorthAmerica 2021-04-01 2022-03-31 09984773 frs-countries:SouthAmerica 2021-04-01 2022-03-31 09984773 frs-countries:Asia 2021-04-01 2022-03-31 09984773 frs-countries:RestWorldOutsideUK 2021-04-01 2022-03-31 09984773 frs-bus:HighestPaidDirector 2021-04-01 2022-03-31 09984773 frs-bus:PrivateLimitedCompanyLtd 2021-04-01 2022-03-31 09984773 frs-bus:CompanyLimitedByGuarantee 2021-04-01 2022-03-31 09984773 frs-bus:LimitedLiabilityPartnershipLLP 2021-04-01 2022-03-31 09984773 frs-bus:LimitedLiabilityPartnershipsSORP 2021-04-01 2022-03-31 09984773 frs-bus:FullAccounts 2021-04-01 2022-03-31 09984773 frs-bus:FilletedAccounts 2021-04-01 2022-03-31 09984773 frs-bus:AbridgedAccounts 2021-04-01 2022-03-31 09984773 frs-bus:FRS102 2021-04-01 2022-03-31 09984773 frs-bus:MediumEntities 2021-04-01 2022-03-31 09984773 frs-bus:SmallEntities 2021-04-01 2022-03-31 09984773 frs-bus:EntityHasNeverTraded 2021-04-01 2022-03-31 09984773 frs-bus:EntityNoLongerTradingButTradedInPast 2021-04-01 2022-03-31 09984773 frs-bus:Audited 2021-04-01 2022-03-31 09984773 frs-bus:AuditExempt-NoAccountantsReport 2021-04-01 2022-03-31 09984773 frs-bus:AuditExemptWithAccountantsReport 2021-04-01 2022-03-31 09984773 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-04-01 2022-03-31 09984773 frs-bus:LargeCompaniesRegimeForAccounts 2021-04-01 2022-03-31 09984773 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-04-01 2022-03-31 09984773 frs-bus:SmallCompaniesRegimeForAccounts 2021-04-01 2022-03-31 09984773 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-04-01 2022-03-31 09984773 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-04-01 2022-03-31 09984773 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-04-01 2022-03-31 09984773 frs-bus:OrdinaryShareClass1 2021-04-01 2022-03-31 09984773 frs-bus:OrdinaryShareClass1 2021-03-31 09984773 frs-bus:OrdinaryShareClass1 2022-03-31 09984773 frs-bus:OrdinaryShareClass2 2021-04-01 2022-03-31 09984773 frs-bus:OrdinaryShareClass2 2021-03-31 09984773 frs-bus:OrdinaryShareClass2 2022-03-31 09984773 frs-bus:OrdinaryShareClass3 2021-04-01 2022-03-31 09984773 frs-bus:OrdinaryShareClass3 2021-03-31 09984773 frs-bus:OrdinaryShareClass3 2022-03-31 09984773 frs-bus:OrdinaryShareClass4 2021-04-01 2022-03-31 09984773 frs-bus:OrdinaryShareClass4 2021-03-31 09984773 frs-bus:OrdinaryShareClass4 2022-03-31 09984773 frs-bus:OrdinaryShareClass5 2021-04-01 2022-03-31 09984773 frs-bus:OrdinaryShareClass5 2021-03-31 09984773 frs-bus:OrdinaryShareClass5 2022-03-31 09984773 frs-bus:PreferenceShareClass1 2021-04-01 2022-03-31 09984773 frs-bus:PreferenceShareClass1 2021-03-31 09984773 frs-bus:PreferenceShareClass1 2022-03-31 09984773 frs-bus:PreferenceShareClass2 2021-04-01 2022-03-31 09984773 frs-bus:PreferenceShareClass2 2021-03-31 09984773 frs-bus:PreferenceShareClass2 2022-03-31 09984773 frs-bus:PreferenceShareClass3 2021-04-01 2022-03-31 09984773 frs-bus:PreferenceShareClass3 2021-03-31 09984773 frs-bus:PreferenceShareClass3 2022-03-31 09984773 frs-bus:PreferenceShareClass4 2021-04-01 2022-03-31 09984773 frs-bus:PreferenceShareClass4 2021-03-31 09984773 frs-bus:PreferenceShareClass4 2022-03-31 09984773 frs-bus:PreferenceShareClass5 2021-04-01 2022-03-31 09984773 frs-bus:PreferenceShareClass5 2021-03-31 09984773 frs-bus:PreferenceShareClass5 2022-03-31 09984773 1 2021-04-01 2022-03-31 09984773 1 2022-03-31 09984773 1 2021-04-01 2022-03-31 09984773 frs-core:LeasedAssets 2021-04-01 2022-03-31 09984773 frs-core:OwnedAssets 2021-04-01 2022-03-31 09984773 frs-core:CurrencyRisk 2021-04-01 2022-03-31 09984773 frs-core:MarketRisk 2021-04-01 2022-03-31 09984773 frs-core:InterestRateRisk 2021-04-01 2022-03-31 09984773 frs-core:DeferredTaxation 2021-04-01 2022-03-31 09984773 frs-core:DeferredTaxation 2021-03-31 09984773 frs-core:DeferredTaxation 2022-03-31 09984773 frs-core:OtherProvisionsContingentLiabilities 2021-04-01 2022-03-31 09984773 frs-core:OtherProvisionsContingentLiabilities 2021-03-31 09984773 frs-core:OtherProvisionsContingentLiabilities 2022-03-31 09984773 frs-core:ProvisionsDeferredTax 2022-03-31 09984773 frs-core:OtherDeferredTax 2022-03-31 09984773 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-03-31 09984773 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-03-31 09984773 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-03-31 09984773 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-04-01 2022-03-31 09984773 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-03-31 09984773 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-03-31 09984773 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-04-01 2022-03-31 09984773 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-03-31 09984773 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-03-31 09984773 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-04-01 2022-03-31 09984773 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-03-31 09984773 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-03-31 09984773 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-03-31 09984773 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-03-31 09984773 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-03-31 09984773 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-03-31 09984773 frs-core:Share-basedPaymentsDeferredTax 2022-03-31 09984773 frs-core:TaxCreditsDeferredTax 2022-03-31 09984773 frs-core:CostValuation 2021-03-31 09984773 frs-core:AdditionsToInvestments 2022-03-31 09984773 frs-core:DisposalsRepaymentsInvestments 2022-03-31 09984773 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-03-31 09984773 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-03-31 09984773 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-03-31 09984773 frs-core:OtherIncreaseDecreaseInInvestments 2022-03-31 09984773 frs-core:CostValuation 2022-03-31 09984773 frs-core:ProvisionsForImpairmentInvestments 2021-03-31 09984773 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-03-31 09984773 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-03-31 09984773 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-03-31 09984773 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-03-31 09984773 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-03-31 09984773 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-03-31 09984773 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-03-31 09984773 frs-core:ProvisionsForImpairmentInvestments 2022-03-31 09984773 frs-core:ListedExchangeTraded 2022-03-31 09984773 frs-core:ListedExchangeTraded 2021-03-31 09984773 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-03-31 09984773 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-03-31 09984773 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-03-31 09984773 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-03-31 09984773 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-03-31 09984773 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-03-31 09984773 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-03-31 09984773 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-03-31 09984773 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-03-31 09984773 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 09984773 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 09984773 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 09984773 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 09984773 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-03-31 09984773 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 09984773 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 09984773 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 09984773 frs-core:UnlistedNon-exchangeTraded 2022-03-31 09984773 frs-core:UnlistedNon-exchangeTraded 2021-03-31 09984773 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-03-31 09984773 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 09984773 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 09984773 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 09984773 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 09984773 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 09984773 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 09984773 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-03-31 09984773 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-03-31 09984773 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 09984773 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 09984773 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 09984773 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 09984773 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-03-31 09984773 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 09984773 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 09984773 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 09984773 dpl-frs:CostSales 2021-04-01 2022-03-31 09984773 dpl-frs:CostSales 2021-03-31 09984773 dpl-frs:CostSales 2022-03-31 09984773 dpl-frs:DistributionCosts 2021-04-01 2022-03-31 09984773 dpl-frs:AdministrativeExpenses 2021-04-01 2022-03-31 09984773 frs-bus:Director1 2021-04-01 2022-03-31 09984773 frs-bus:Director1 2021-03-31 09984773 frs-bus:Director1 2022-03-31 09984773 1 2021-04-01 2022-03-31 09984773 frs-core:CurrentFinancialInstruments 1 2022-03-31 09984773 frs-core:Non-currentFinancialInstruments 1 2022-03-31 09984773 2 2021-04-01 2022-03-31 09984773 frs-core:CurrentFinancialInstruments 2 2022-03-31 09984773 frs-core:Non-currentFinancialInstruments 2 2022-03-31 09984773 3 2021-04-01 2022-03-31 09984773 frs-core:CurrentFinancialInstruments 3 2022-03-31 09984773 frs-core:Non-currentFinancialInstruments 3 2022-03-31 09984773 4 2021-04-01 2022-03-31 09984773 frs-core:CurrentFinancialInstruments 4 2022-03-31 09984773 frs-core:Non-currentFinancialInstruments 4 2022-03-31 09984773 5 2021-04-01 2022-03-31 09984773 frs-core:CurrentFinancialInstruments 5 2022-03-31 09984773 frs-core:Non-currentFinancialInstruments 5 2022-03-31 09984773 6 2021-04-01 2022-03-31 09984773 frs-core:CurrentFinancialInstruments 6 2022-03-31 09984773 frs-core:Non-currentFinancialInstruments 6 2022-03-31 09984773 7 2021-04-01 2022-03-31 09984773 frs-core:CurrentFinancialInstruments 7 2022-03-31 09984773 frs-core:Non-currentFinancialInstruments 7 2022-03-31 09984773 8 2021-04-01 2022-03-31 09984773 frs-core:CurrentFinancialInstruments 8 2022-03-31 09984773 frs-core:Non-currentFinancialInstruments 8 2022-03-31 09984773 9 2021-04-01 2022-03-31 09984773 frs-core:CurrentFinancialInstruments 9 2022-03-31 09984773 frs-core:Non-currentFinancialInstruments 9 2022-03-31 09984773 10 2021-04-01 2022-03-31 09984773 frs-core:CurrentFinancialInstruments 10 2022-03-31 09984773 frs-core:Non-currentFinancialInstruments 10 2022-03-31 09984773 11 2021-04-01 2022-03-31 09984773 frs-core:CurrentFinancialInstruments 11 2022-03-31 09984773 frs-core:Non-currentFinancialInstruments 11 2022-03-31 09984773 12 2021-04-01 2022-03-31 09984773 frs-core:CurrentFinancialInstruments 12 2022-03-31 09984773 frs-core:Non-currentFinancialInstruments 12 2022-03-31 09984773 13 2021-04-01 2022-03-31 09984773 frs-core:CurrentFinancialInstruments 13 2022-03-31 09984773 frs-core:Non-currentFinancialInstruments 13 2022-03-31 09984773 14 2021-04-01 2022-03-31 09984773 frs-core:CurrentFinancialInstruments 14 2022-03-31 09984773 frs-core:Non-currentFinancialInstruments 14 2022-03-31 09984773 15 2021-04-01 2022-03-31 09984773 frs-core:CurrentFinancialInstruments 15 2022-03-31 09984773 frs-core:Non-currentFinancialInstruments 15 2022-03-31 09984773 16 2021-04-01 2022-03-31 09984773 frs-core:CurrentFinancialInstruments 16 2022-03-31 09984773 frs-core:Non-currentFinancialInstruments 16 2022-03-31 09984773 17 2021-04-01 2022-03-31 09984773 frs-core:CurrentFinancialInstruments 17 2022-03-31 09984773 frs-core:Non-currentFinancialInstruments 17 2022-03-31 09984773 18 2021-04-01 2022-03-31 09984773 frs-core:CurrentFinancialInstruments 18 2022-03-31 09984773 frs-core:Non-currentFinancialInstruments 18 2022-03-31 09984773 19 2021-04-01 2022-03-31 09984773 frs-core:CurrentFinancialInstruments 19 2022-03-31 09984773 frs-core:Non-currentFinancialInstruments 19 2022-03-31 09984773 20 2021-04-01 2022-03-31 09984773 frs-core:CurrentFinancialInstruments 20 2022-03-31 09984773 frs-core:Non-currentFinancialInstruments 20 2022-03-31 09984773 dpl-frs:Item1 2021-04-01 2022-03-31 09984773 dpl-frs:Item1 2021-03-31 09984773 dpl-frs:Item1 2022-03-31 09984773 dpl-frs:CostSales dpl-frs:Item1 2021-04-01 2022-03-31 09984773 dpl-frs:CostSales dpl-frs:Item1 2021-03-31 09984773 dpl-frs:CostSales dpl-frs:Item1 2022-03-31 09984773 dpl-frs:DistributionCosts dpl-frs:Item1 2021-04-01 2022-03-31 09984773 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-04-01 2022-03-31 09984773 dpl-frs:Item2 2021-04-01 2022-03-31 09984773 dpl-frs:Item2 2021-03-31 09984773 dpl-frs:Item2 2022-03-31 09984773 dpl-frs:CostSales dpl-frs:Item2 2021-04-01 2022-03-31 09984773 dpl-frs:CostSales dpl-frs:Item2 2021-03-31 09984773 dpl-frs:CostSales dpl-frs:Item2 2022-03-31 09984773 dpl-frs:DistributionCosts dpl-frs:Item2 2021-04-01 2022-03-31 09984773 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-04-01 2022-03-31 09984773 dpl-frs:Item3 2021-04-01 2022-03-31 09984773 dpl-frs:Item3 2021-03-31 09984773 dpl-frs:Item3 2022-03-31 09984773 dpl-frs:CostSales dpl-frs:Item3 2021-04-01 2022-03-31 09984773 dpl-frs:CostSales dpl-frs:Item3 2021-03-31 09984773 dpl-frs:CostSales dpl-frs:Item3 2022-03-31 09984773 dpl-frs:DistributionCosts dpl-frs:Item3 2021-04-01 2022-03-31 09984773 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-04-01 2022-03-31 09984773 dpl-frs:Item4 2021-04-01 2022-03-31 09984773 dpl-frs:Item4 2021-03-31 09984773 dpl-frs:Item4 2022-03-31 09984773 dpl-frs:CostSales dpl-frs:Item4 2021-04-01 2022-03-31 09984773 dpl-frs:CostSales dpl-frs:Item4 2021-03-31 09984773 dpl-frs:CostSales dpl-frs:Item4 2022-03-31 09984773 dpl-frs:DistributionCosts dpl-frs:Item4 2021-04-01 2022-03-31 09984773 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-04-01 2022-03-31 09984773 dpl-frs:Item5 2021-04-01 2022-03-31 09984773 dpl-frs:Item5 2021-03-31 09984773 dpl-frs:Item5 2022-03-31 09984773 dpl-frs:CostSales dpl-frs:Item5 2021-04-01 2022-03-31 09984773 dpl-frs:CostSales dpl-frs:Item5 2021-03-31 09984773 dpl-frs:CostSales dpl-frs:Item5 2022-03-31 09984773 dpl-frs:DistributionCosts dpl-frs:Item5 2021-04-01 2022-03-31 09984773 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-04-01 2022-03-31 09984773 dpl-frs:Item6 2021-04-01 2022-03-31 09984773 dpl-frs:Item6 2021-03-31 09984773 dpl-frs:Item6 2022-03-31 09984773 dpl-frs:CostSales dpl-frs:Item6 2021-04-01 2022-03-31 09984773 dpl-frs:CostSales dpl-frs:Item6 2021-03-31 09984773 dpl-frs:CostSales dpl-frs:Item6 2022-03-31 09984773 dpl-frs:DistributionCosts dpl-frs:Item6 2021-04-01 2022-03-31 09984773 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-04-01 2022-03-31 09984773 dpl-frs:Item7 2021-04-01 2022-03-31 09984773 dpl-frs:Item7 2021-03-31 09984773 dpl-frs:Item7 2022-03-31 09984773 dpl-frs:CostSales dpl-frs:Item7 2021-04-01 2022-03-31 09984773 dpl-frs:CostSales dpl-frs:Item7 2021-03-31 09984773 dpl-frs:CostSales dpl-frs:Item7 2022-03-31 09984773 dpl-frs:DistributionCosts dpl-frs:Item7 2021-04-01 2022-03-31 09984773 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-04-01 2022-03-31 09984773 dpl-frs:Item8 2021-04-01 2022-03-31 09984773 dpl-frs:Item8 2021-03-31 09984773 dpl-frs:Item8 2022-03-31 09984773 dpl-frs:CostSales dpl-frs:Item8 2021-04-01 2022-03-31 09984773 dpl-frs:CostSales dpl-frs:Item8 2021-03-31 09984773 dpl-frs:CostSales dpl-frs:Item8 2022-03-31 09984773 dpl-frs:DistributionCosts dpl-frs:Item8 2021-04-01 2022-03-31 09984773 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-04-01 2022-03-31 09984773 dpl-frs:Item9 2021-04-01 2022-03-31 09984773 dpl-frs:Item9 2021-03-31 09984773 dpl-frs:Item9 2022-03-31 09984773 dpl-frs:CostSales dpl-frs:Item9 2021-04-01 2022-03-31 09984773 dpl-frs:CostSales dpl-frs:Item9 2021-03-31 09984773 dpl-frs:CostSales dpl-frs:Item9 2022-03-31 09984773 dpl-frs:DistributionCosts dpl-frs:Item9 2021-04-01 2022-03-31 09984773 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-04-01 2022-03-31 09984773 dpl-frs:Item10 2021-04-01 2022-03-31 09984773 dpl-frs:Item10 2021-03-31 09984773 dpl-frs:Item10 2022-03-31 09984773 dpl-frs:CostSales dpl-frs:Item10 2021-04-01 2022-03-31 09984773 dpl-frs:CostSales dpl-frs:Item10 2021-03-31 09984773 dpl-frs:CostSales dpl-frs:Item10 2022-03-31 09984773 dpl-frs:DistributionCosts dpl-frs:Item10 2021-04-01 2022-03-31 09984773 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-04-01 2022-03-31 09984773 dpl-frs:Item11 2021-04-01 2022-03-31 09984773 dpl-frs:Item11 2021-03-31 09984773 dpl-frs:Item11 2022-03-31 09984773 dpl-frs:CostSales dpl-frs:Item11 2021-04-01 2022-03-31 09984773 dpl-frs:CostSales dpl-frs:Item11 2021-03-31 09984773 dpl-frs:CostSales dpl-frs:Item11 2022-03-31 09984773 dpl-frs:DistributionCosts dpl-frs:Item11 2021-04-01 2022-03-31 09984773 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-04-01 2022-03-31 09984773 dpl-frs:Item12 2021-04-01 2022-03-31 09984773 dpl-frs:Item12 2021-03-31 09984773 dpl-frs:Item12 2022-03-31 09984773 dpl-frs:CostSales dpl-frs:Item12 2021-04-01 2022-03-31 09984773 dpl-frs:CostSales dpl-frs:Item12 2021-03-31 09984773 dpl-frs:CostSales dpl-frs:Item12 2022-03-31 09984773 dpl-frs:DistributionCosts dpl-frs:Item12 2021-04-01 2022-03-31 09984773 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-04-01 2022-03-31 09984773 1 2021-04-01 2022-03-31 09984773 frs-countries:EnglandWales 2021-04-01 2022-03-31
Registered number: 09984773
Katussa Limited
Director's Report and
Unaudited Financial Statements
For The Year Ended 31 March 2023
Acinaci Limited
Director's Report and Unaudited Financial Statements
Contents
Page
Company Information 1
Director's Report 2
Accountant's Report 3
Profit and Loss Account 4
Balance Sheet 5
Statement of Changes in Equity 6
Notes to the Financial Statements 7—8
Page 1
Company Information
Director Miss Julia Mutlow
Company Number 09984773
Registered Office 4 Hibernia Place
Bridport
Dorset
DT6 5FP
Accountants Acinaci Limited
Page 1
Page 2
Director's Report
The director presents her report and the financial statements for the year ended 31 March 2023 .
Directors
The director who held office during the year were as follows:
Miss Julia Mutlow
Statement of Director's Responsibilities
The director is responsible for preparing the Director's Report and the financial statements in accordance with applicable law and regulations.
Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing the financial statements the director is required to:
  • select suitable accounting policies and then apply them consistently;
  • make judgments and accounting estimates that are reasonable and prudent;
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. She is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Small Company Rules
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
On behalf of the board
Miss Julia Mutlow
Director
22/12/2023
Page 2
Page 3
Accountant's Report
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 director in accordance with the terms of our engagement. Our work has been undertaken to prepare for approval by the director the financial statements that we have been engaged to compile, to report to the director 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 director for our work or for this report.
You have acknowledged on the balance sheet as at year ended 31 March 2023 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
22/12/2023
Acinaci Limited
Page 3
Page 4
Profit and Loss Account
2023 2022
Notes £ £
TURNOVER 6,587 12,957
Cost of sales (3,536 ) (6,267 )
GROSS PROFIT 3,051 6,690
Administrative expenses (2,919 ) (4,822 )
OPERATING PROFIT 132 1,868
Interest payable and similar charges (344 ) (388 )
(LOSS)/PROFIT BEFORE TAXATION (212 ) 1,480
Tax on (Loss)/profit - (323 )
(LOSS)/PROFIT AFTER TAXATION BEING (LOSS)/PROFIT FOR THE FINANCIAL YEAR (212 ) 1,157
The notes on pages 7 to 8 form part of these financial statements.
Page 4
Page 5
Balance Sheet
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 219 438
219 438
CURRENT ASSETS
Stocks 5 8,558 9,065
Cash at bank and in hand 8,945 9,512
17,503 18,577
Creditors: Amounts Falling Due Within One Year 6 (13,842 ) (14,923 )
NET CURRENT ASSETS (LIABILITIES) 3,661 3,654
TOTAL ASSETS LESS CURRENT LIABILITIES 3,880 4,092
NET ASSETS 3,880 4,092
CAPITAL AND RESERVES
Called up share capital 7 10 10
Profit and Loss Account 3,870 4,082
SHAREHOLDERS' FUNDS 3,880 4,092
For the year ending 31 March 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.
On behalf of the board
Miss Julia Mutlow
Director
22/12/2023
The notes on pages 7 to 8 form part of these financial statements.
Page 5
Page 6
Statement of Changes in Equity
Share Capital Profit and Loss Account Total
£ £ £
As at 1 April 2021 10 2,925 2,935
Profit for the year and total comprehensive income - 1,157 1,157
As at 31 March 2022 and 1 April 2022 10 4,082 4,092
Loss for the year and total comprehensive income - (212 ) (212)
As at 31 March 2023 10 3,870 3,880
Page 6
Page 7
Notes to the Financial Statements
1. General Information
Katussa Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09984773 . The registered office is 4 Hibernia Place, Bridport, Dorset, DT6 5FP.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is 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. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures & Fittings 4 year straight line depreciation
Computer Equipment 3 year straight line depreciation
2.4. Stocks and Work in Progress
Stocks and work in progress are 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. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Page 7
Page 8
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
1 1
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 April 2022 876 681 1,557
As at 31 March 2023 876 681 1,557
Depreciation
As at 1 April 2022 438 681 1,119
Provided during the period 219 - 219
As at 31 March 2023 657 681 1,338
Net Book Value
As at 31 March 2023 219 - 219
As at 1 April 2022 438 - 438
5. Stocks
2023 2022
£ £
Stock 8,558 9,065
8,558 9,065
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Corporation tax - 323
Accruals and deferred income 146 276
Director's loan account 13,696 14,324
13,842 14,923
7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 10 10
Page 8