Acorah Software Products - Accounts Production 14.3.260 false true 31 March 2022 1 April 2021 false 1 April 2022 31 March 2023 31 March 2023 05161427 Mr W J Turnbull Mr W J Turnbull true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05161427 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-03-31 05161427 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-03-31 05161427 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-03-31 05161427 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-03-31 05161427 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-04-01 2023-03-31 05161427 frs-core:AllSubsidiaries 2022-04-01 2023-03-31 05161427 frs-core:KeyManagementPersonnel 2022-04-01 2023-03-31 05161427 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-04-01 2023-03-31 05161427 frs-core:OtherRelatedParties 2022-04-01 2023-03-31 05161427 2022-03-31 05161427 2023-03-31 05161427 2022-04-01 2023-03-31 05161427 frs-core:CurrentFinancialInstruments 2023-03-31 05161427 frs-core:CurrentFinancialInstruments 2022-04-01 2023-03-31 05161427 frs-core:Non-currentFinancialInstruments 2023-03-31 05161427 frs-core:Non-currentFinancialInstruments 2022-04-01 2023-03-31 05161427 frs-core:CurrentFinancialInstruments 2022-04-01 2023-03-31 05161427 frs-core:CurrentFinancialInstruments 2023-03-31 05161427 frs-core:AfterOneYear 2022-04-01 2023-03-31 05161427 frs-core:BetweenOneFiveYears 2022-04-01 2023-03-31 05161427 frs-core:BetweenOneFiveYears 2023-03-31 05161427 frs-core:ComputerEquipment 2023-03-31 05161427 frs-core:ComputerEquipment 2022-04-01 2023-03-31 05161427 frs-core:ComputerEquipment 2022-03-31 05161427 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-03-31 05161427 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-04-01 2023-03-31 05161427 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-03-31 05161427 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-03-31 05161427 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-04-01 2023-03-31 05161427 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-03-31 05161427 frs-core:FurnitureFittings 2023-03-31 05161427 frs-core:FurnitureFittings 2022-04-01 2023-03-31 05161427 frs-core:FurnitureFittings 2022-03-31 05161427 frs-core:NetGoodwill 2023-03-31 05161427 frs-core:NetGoodwill 2022-04-01 2023-03-31 05161427 frs-core:NetGoodwill 2022-03-31 05161427 frs-core:InvestmentPropertyIncludedWithinPPE 2023-03-31 05161427 frs-core:InvestmentPropertyIncludedWithinPPE 2022-04-01 2023-03-31 05161427 frs-core:InvestmentPropertyIncludedWithinPPE 2022-03-31 05161427 frs-core:LandBuildings 2023-03-31 05161427 frs-core:LandBuildings 2022-04-01 2023-03-31 05161427 frs-core:LandBuildings 2022-03-31 05161427 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-03-31 05161427 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-04-01 2023-03-31 05161427 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-03-31 05161427 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-03-31 05161427 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-04-01 2023-03-31 05161427 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-03-31 05161427 frs-core:MoreThanFiveYears 2022-04-01 2023-03-31 05161427 frs-core:MoreThanFiveYears 2023-03-31 05161427 frs-core:MotorVehicles 2023-03-31 05161427 frs-core:MotorVehicles 2022-04-01 2023-03-31 05161427 frs-core:MotorVehicles 2022-03-31 05161427 frs-core:OtherResidualIntangibleAssets 2023-03-31 05161427 frs-core:OtherResidualIntangibleAssets 2022-04-01 2023-03-31 05161427 frs-core:OtherResidualIntangibleAssets 2022-03-31 05161427 frs-core:PlantMachinery 2023-03-31 05161427 frs-core:PlantMachinery 2022-04-01 2023-03-31 05161427 frs-core:PlantMachinery 2022-03-31 05161427 frs-core:Secured 2023-03-31 05161427 frs-core:Unsecured 2023-03-31 05161427 frs-core:WithinOneYear 2022-04-01 2023-03-31 05161427 frs-core:WithinOneYear 2023-03-31 05161427 frs-core:CapitalRedemptionReserve 2022-04-01 2023-03-31 05161427 frs-core:CapitalRedemptionReserve 2022-03-31 05161427 frs-core:CapitalRedemptionReserve 2023-03-31 05161427 frs-core:OtherReservesSubtotal 2022-04-01 2023-03-31 05161427 frs-core:OtherReservesSubtotal 2022-03-31 05161427 frs-core:OtherReservesSubtotal 2023-03-31 05161427 frs-core:RevaluationReserve 2022-04-01 2023-03-31 05161427 frs-core:RevaluationReserve 2022-03-31 05161427 frs-core:RevaluationReserve 2023-03-31 05161427 frs-core:SharePremium 2022-04-01 2023-03-31 05161427 frs-core:SharePremium 2022-03-31 05161427 frs-core:SharePremium 2023-03-31 05161427 frs-core:ShareCapital 2022-04-01 2023-03-31 05161427 frs-core:ShareCapital 2022-03-31 05161427 frs-core:ShareCapital 2023-03-31 05161427 frs-core:RetainedEarningsAccumulatedLosses 2022-04-01 2023-03-31 05161427 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-03-31 05161427 frs-core:RetainedEarningsAccumulatedLosses 2023-03-31 05161427 frs-core:RetainedEarningsAccumulatedLosses 2022-03-31 05161427 frs-core:RetainedEarningsAccumulatedLosses 2023-03-31 05161427 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-03-31 05161427 frs-countries:UnitedKingdom 2022-04-01 2023-03-31 05161427 frs-countries:Europe 2022-04-01 2023-03-31 05161427 frs-countries:NorthAmerica 2022-04-01 2023-03-31 05161427 frs-countries:SouthAmerica 2022-04-01 2023-03-31 05161427 frs-countries:Asia 2022-04-01 2023-03-31 05161427 frs-countries:RestWorldOutsideUK 2022-04-01 2023-03-31 05161427 frs-bus:HighestPaidDirector 2022-04-01 2023-03-31 05161427 frs-bus:PrivateLimitedCompanyLtd 2022-04-01 2023-03-31 05161427 frs-bus:CompanyLimitedByGuarantee 2022-04-01 2023-03-31 05161427 frs-bus:LimitedLiabilityPartnershipLLP 2022-04-01 2023-03-31 05161427 frs-bus:LimitedLiabilityPartnershipsSORP 2022-04-01 2023-03-31 05161427 frs-bus:FullAccounts 2022-04-01 2023-03-31 05161427 frs-bus:FilletedAccounts 2022-04-01 2023-03-31 05161427 frs-bus:AbridgedAccounts 2022-04-01 2023-03-31 05161427 frs-bus:FRS102 2022-04-01 2023-03-31 05161427 frs-bus:MediumEntities 2022-04-01 2023-03-31 05161427 frs-bus:SmallEntities 2022-04-01 2023-03-31 05161427 frs-bus:EntityHasNeverTraded 2022-04-01 2023-03-31 05161427 frs-bus:EntityNoLongerTradingButTradedInPast 2022-04-01 2023-03-31 05161427 frs-bus:Audited 2022-04-01 2023-03-31 05161427 frs-bus:AuditExempt-NoAccountantsReport 2022-04-01 2023-03-31 05161427 frs-bus:AuditExemptWithAccountantsReport 2022-04-01 2023-03-31 05161427 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-04-01 2023-03-31 05161427 frs-bus:LargeCompaniesRegimeForAccounts 2022-04-01 2023-03-31 05161427 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-04-01 2023-03-31 05161427 frs-bus:SmallCompaniesRegimeForAccounts 2022-04-01 2023-03-31 05161427 frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-04-01 2023-03-31 05161427 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-04-01 2023-03-31 05161427 frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-04-01 2023-03-31 05161427 frs-bus:OrdinaryShareClass1 2022-04-01 2023-03-31 05161427 frs-bus:OrdinaryShareClass1 2022-03-31 05161427 frs-bus:OrdinaryShareClass1 2023-03-31 05161427 frs-bus:OrdinaryShareClass2 2022-04-01 2023-03-31 05161427 frs-bus:OrdinaryShareClass2 2022-03-31 05161427 frs-bus:OrdinaryShareClass2 2023-03-31 05161427 frs-bus:OrdinaryShareClass3 2022-04-01 2023-03-31 05161427 frs-bus:OrdinaryShareClass3 2022-03-31 05161427 frs-bus:OrdinaryShareClass3 2023-03-31 05161427 frs-bus:OrdinaryShareClass4 2022-04-01 2023-03-31 05161427 frs-bus:OrdinaryShareClass4 2022-03-31 05161427 frs-bus:OrdinaryShareClass4 2023-03-31 05161427 frs-bus:OrdinaryShareClass5 2022-04-01 2023-03-31 05161427 frs-bus:OrdinaryShareClass5 2022-03-31 05161427 frs-bus:OrdinaryShareClass5 2023-03-31 05161427 frs-bus:PreferenceShareClass1 2022-04-01 2023-03-31 05161427 frs-bus:PreferenceShareClass1 2022-03-31 05161427 frs-bus:PreferenceShareClass1 2023-03-31 05161427 frs-bus:PreferenceShareClass2 2022-04-01 2023-03-31 05161427 frs-bus:PreferenceShareClass2 2022-03-31 05161427 frs-bus:PreferenceShareClass2 2023-03-31 05161427 frs-bus:PreferenceShareClass3 2022-04-01 2023-03-31 05161427 frs-bus:PreferenceShareClass3 2022-03-31 05161427 frs-bus:PreferenceShareClass3 2023-03-31 05161427 frs-bus:PreferenceShareClass4 2022-04-01 2023-03-31 05161427 frs-bus:PreferenceShareClass4 2022-03-31 05161427 frs-bus:PreferenceShareClass4 2023-03-31 05161427 frs-bus:PreferenceShareClass5 2022-04-01 2023-03-31 05161427 frs-bus:PreferenceShareClass5 2022-03-31 05161427 frs-bus:PreferenceShareClass5 2023-03-31 05161427 1 2022-04-01 2023-03-31 05161427 1 2023-03-31 05161427 1 2022-04-01 2023-03-31 05161427 frs-core:LeasedAssets 2022-04-01 2023-03-31 05161427 frs-core:OwnedAssets 2022-04-01 2023-03-31 05161427 frs-core:CurrencyRisk 2022-04-01 2023-03-31 05161427 frs-core:MarketRisk 2022-04-01 2023-03-31 05161427 frs-core:InterestRateRisk 2022-04-01 2023-03-31 05161427 frs-core:DeferredTaxation 2022-04-01 2023-03-31 05161427 frs-core:DeferredTaxation 2022-03-31 05161427 frs-core:DeferredTaxation 2023-03-31 05161427 frs-core:OtherProvisionsContingentLiabilities 2022-04-01 2023-03-31 05161427 frs-core:OtherProvisionsContingentLiabilities 2022-03-31 05161427 frs-core:OtherProvisionsContingentLiabilities 2023-03-31 05161427 frs-core:ProvisionsDeferredTax 2023-03-31 05161427 frs-core:OtherDeferredTax 2023-03-31 05161427 frs-core:AcceleratedTaxDepreciationDeferredTax 2023-03-31 05161427 frs-core:TaxLossesCarry-forwardsDeferredTax 2023-03-31 05161427 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-03-31 05161427 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-04-01 2023-03-31 05161427 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-03-31 05161427 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-03-31 05161427 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-04-01 2023-03-31 05161427 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-03-31 05161427 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-03-31 05161427 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-04-01 2023-03-31 05161427 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-03-31 05161427 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-03-31 05161427 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-03-31 05161427 frs-core:RevaluationInvestmentPropertyDeferredTax 2023-03-31 05161427 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-03-31 05161427 frs-core:OtherPost-employmentBenefitsDeferredTax 2023-03-31 05161427 frs-core:Share-basedPaymentsDeferredTax 2023-03-31 05161427 frs-core:TaxCreditsDeferredTax 2023-03-31 05161427 frs-core:CostValuation 2022-03-31 05161427 frs-core:AdditionsToInvestments 2023-03-31 05161427 frs-core:DisposalsRepaymentsInvestments 2023-03-31 05161427 frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-03-31 05161427 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-03-31 05161427 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-03-31 05161427 frs-core:OtherIncreaseDecreaseInInvestments 2023-03-31 05161427 frs-core:CostValuation 2023-03-31 05161427 frs-core:ProvisionsForImpairmentInvestments 2022-03-31 05161427 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-03-31 05161427 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-03-31 05161427 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-03-31 05161427 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-03-31 05161427 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-03-31 05161427 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-03-31 05161427 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-03-31 05161427 frs-core:ProvisionsForImpairmentInvestments 2023-03-31 05161427 frs-core:ListedExchangeTraded 2023-03-31 05161427 frs-core:ListedExchangeTraded 2022-03-31 05161427 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-03-31 05161427 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-03-31 05161427 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-03-31 05161427 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-03-31 05161427 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-03-31 05161427 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-03-31 05161427 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-03-31 05161427 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-03-31 05161427 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 05161427 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 05161427 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 05161427 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 05161427 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 05161427 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-03-31 05161427 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 05161427 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 05161427 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 05161427 frs-core:UnlistedNon-exchangeTraded 2023-03-31 05161427 frs-core:UnlistedNon-exchangeTraded 2022-03-31 05161427 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-03-31 05161427 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 05161427 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 05161427 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 05161427 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 05161427 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 05161427 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 05161427 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-03-31 05161427 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 05161427 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 05161427 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 05161427 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 05161427 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 05161427 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-03-31 05161427 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 05161427 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 05161427 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 05161427 dpl-frs:CostSales 2022-04-01 2023-03-31 05161427 dpl-frs:CostSales 2022-03-31 05161427 dpl-frs:CostSales 2023-03-31 05161427 dpl-frs:DistributionCosts 2022-04-01 2023-03-31 05161427 dpl-frs:AdministrativeExpenses 2022-04-01 2023-03-31 05161427 frs-bus:Director1 2022-04-01 2023-03-31 05161427 frs-bus:Director1 2022-03-31 05161427 frs-bus:Director1 2023-03-31 05161427 frs-bus:CompanySecretary1 2022-04-01 2023-03-31 05161427 1 2022-04-01 2023-03-31 05161427 frs-core:CurrentFinancialInstruments 1 2023-03-31 05161427 frs-core:Non-currentFinancialInstruments 1 2023-03-31 05161427 2 2022-04-01 2023-03-31 05161427 frs-core:CurrentFinancialInstruments 2 2023-03-31 05161427 frs-core:Non-currentFinancialInstruments 2 2023-03-31 05161427 3 2022-04-01 2023-03-31 05161427 frs-core:CurrentFinancialInstruments 3 2023-03-31 05161427 frs-core:Non-currentFinancialInstruments 3 2023-03-31 05161427 4 2022-04-01 2023-03-31 05161427 frs-core:CurrentFinancialInstruments 4 2023-03-31 05161427 frs-core:Non-currentFinancialInstruments 4 2023-03-31 05161427 5 2022-04-01 2023-03-31 05161427 frs-core:CurrentFinancialInstruments 5 2023-03-31 05161427 frs-core:Non-currentFinancialInstruments 5 2023-03-31 05161427 6 2022-04-01 2023-03-31 05161427 frs-core:CurrentFinancialInstruments 6 2023-03-31 05161427 frs-core:Non-currentFinancialInstruments 6 2023-03-31 05161427 7 2022-04-01 2023-03-31 05161427 frs-core:CurrentFinancialInstruments 7 2023-03-31 05161427 frs-core:Non-currentFinancialInstruments 7 2023-03-31 05161427 8 2022-04-01 2023-03-31 05161427 frs-core:CurrentFinancialInstruments 8 2023-03-31 05161427 frs-core:Non-currentFinancialInstruments 8 2023-03-31 05161427 9 2022-04-01 2023-03-31 05161427 frs-core:CurrentFinancialInstruments 9 2023-03-31 05161427 frs-core:Non-currentFinancialInstruments 9 2023-03-31 05161427 10 2022-04-01 2023-03-31 05161427 frs-core:CurrentFinancialInstruments 10 2023-03-31 05161427 frs-core:Non-currentFinancialInstruments 10 2023-03-31 05161427 11 2022-04-01 2023-03-31 05161427 frs-core:CurrentFinancialInstruments 11 2023-03-31 05161427 frs-core:Non-currentFinancialInstruments 11 2023-03-31 05161427 12 2022-04-01 2023-03-31 05161427 frs-core:CurrentFinancialInstruments 12 2023-03-31 05161427 frs-core:Non-currentFinancialInstruments 12 2023-03-31 05161427 13 2022-04-01 2023-03-31 05161427 frs-core:CurrentFinancialInstruments 13 2023-03-31 05161427 frs-core:Non-currentFinancialInstruments 13 2023-03-31 05161427 14 2022-04-01 2023-03-31 05161427 frs-core:CurrentFinancialInstruments 14 2023-03-31 05161427 frs-core:Non-currentFinancialInstruments 14 2023-03-31 05161427 15 2022-04-01 2023-03-31 05161427 frs-core:CurrentFinancialInstruments 15 2023-03-31 05161427 frs-core:Non-currentFinancialInstruments 15 2023-03-31 05161427 16 2022-04-01 2023-03-31 05161427 frs-core:CurrentFinancialInstruments 16 2023-03-31 05161427 frs-core:Non-currentFinancialInstruments 16 2023-03-31 05161427 17 2022-04-01 2023-03-31 05161427 frs-core:CurrentFinancialInstruments 17 2023-03-31 05161427 frs-core:Non-currentFinancialInstruments 17 2023-03-31 05161427 18 2022-04-01 2023-03-31 05161427 frs-core:CurrentFinancialInstruments 18 2023-03-31 05161427 frs-core:Non-currentFinancialInstruments 18 2023-03-31 05161427 19 2022-04-01 2023-03-31 05161427 frs-core:CurrentFinancialInstruments 19 2023-03-31 05161427 frs-core:Non-currentFinancialInstruments 19 2023-03-31 05161427 20 2022-04-01 2023-03-31 05161427 frs-core:CurrentFinancialInstruments 20 2023-03-31 05161427 frs-core:Non-currentFinancialInstruments 20 2023-03-31 05161427 dpl-frs:Item1 2022-04-01 2023-03-31 05161427 dpl-frs:Item1 2022-03-31 05161427 dpl-frs:Item1 2023-03-31 05161427 dpl-frs:CostSales dpl-frs:Item1 2022-04-01 2023-03-31 05161427 dpl-frs:CostSales dpl-frs:Item1 2022-03-31 05161427 dpl-frs:CostSales dpl-frs:Item1 2023-03-31 05161427 dpl-frs:DistributionCosts dpl-frs:Item1 2022-04-01 2023-03-31 05161427 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-04-01 2023-03-31 05161427 dpl-frs:Item2 2022-04-01 2023-03-31 05161427 dpl-frs:Item2 2022-03-31 05161427 dpl-frs:Item2 2023-03-31 05161427 dpl-frs:CostSales dpl-frs:Item2 2022-04-01 2023-03-31 05161427 dpl-frs:CostSales dpl-frs:Item2 2022-03-31 05161427 dpl-frs:CostSales dpl-frs:Item2 2023-03-31 05161427 dpl-frs:DistributionCosts dpl-frs:Item2 2022-04-01 2023-03-31 05161427 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-04-01 2023-03-31 05161427 dpl-frs:Item3 2022-04-01 2023-03-31 05161427 dpl-frs:Item3 2022-03-31 05161427 dpl-frs:Item3 2023-03-31 05161427 dpl-frs:CostSales dpl-frs:Item3 2022-04-01 2023-03-31 05161427 dpl-frs:CostSales dpl-frs:Item3 2022-03-31 05161427 dpl-frs:CostSales dpl-frs:Item3 2023-03-31 05161427 dpl-frs:DistributionCosts dpl-frs:Item3 2022-04-01 2023-03-31 05161427 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-04-01 2023-03-31 05161427 dpl-frs:Item4 2022-04-01 2023-03-31 05161427 dpl-frs:Item4 2022-03-31 05161427 dpl-frs:Item4 2023-03-31 05161427 dpl-frs:CostSales dpl-frs:Item4 2022-04-01 2023-03-31 05161427 dpl-frs:CostSales dpl-frs:Item4 2022-03-31 05161427 dpl-frs:CostSales dpl-frs:Item4 2023-03-31 05161427 dpl-frs:DistributionCosts dpl-frs:Item4 2022-04-01 2023-03-31 05161427 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-04-01 2023-03-31 05161427 dpl-frs:Item5 2022-04-01 2023-03-31 05161427 dpl-frs:Item5 2022-03-31 05161427 dpl-frs:Item5 2023-03-31 05161427 dpl-frs:CostSales dpl-frs:Item5 2022-04-01 2023-03-31 05161427 dpl-frs:CostSales dpl-frs:Item5 2022-03-31 05161427 dpl-frs:CostSales dpl-frs:Item5 2023-03-31 05161427 dpl-frs:DistributionCosts dpl-frs:Item5 2022-04-01 2023-03-31 05161427 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-04-01 2023-03-31 05161427 dpl-frs:Item6 2022-04-01 2023-03-31 05161427 dpl-frs:Item6 2022-03-31 05161427 dpl-frs:Item6 2023-03-31 05161427 dpl-frs:CostSales dpl-frs:Item6 2022-04-01 2023-03-31 05161427 dpl-frs:CostSales dpl-frs:Item6 2022-03-31 05161427 dpl-frs:CostSales dpl-frs:Item6 2023-03-31 05161427 dpl-frs:DistributionCosts dpl-frs:Item6 2022-04-01 2023-03-31 05161427 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-04-01 2023-03-31 05161427 dpl-frs:Item7 2022-04-01 2023-03-31 05161427 dpl-frs:Item7 2022-03-31 05161427 dpl-frs:Item7 2023-03-31 05161427 dpl-frs:CostSales dpl-frs:Item7 2022-04-01 2023-03-31 05161427 dpl-frs:CostSales dpl-frs:Item7 2022-03-31 05161427 dpl-frs:CostSales dpl-frs:Item7 2023-03-31 05161427 dpl-frs:DistributionCosts dpl-frs:Item7 2022-04-01 2023-03-31 05161427 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-04-01 2023-03-31 05161427 dpl-frs:Item8 2022-04-01 2023-03-31 05161427 dpl-frs:Item8 2022-03-31 05161427 dpl-frs:Item8 2023-03-31 05161427 dpl-frs:CostSales dpl-frs:Item8 2022-04-01 2023-03-31 05161427 dpl-frs:CostSales dpl-frs:Item8 2022-03-31 05161427 dpl-frs:CostSales dpl-frs:Item8 2023-03-31 05161427 dpl-frs:DistributionCosts dpl-frs:Item8 2022-04-01 2023-03-31 05161427 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-04-01 2023-03-31 05161427 dpl-frs:Item9 2022-04-01 2023-03-31 05161427 dpl-frs:Item9 2022-03-31 05161427 dpl-frs:Item9 2023-03-31 05161427 dpl-frs:CostSales dpl-frs:Item9 2022-04-01 2023-03-31 05161427 dpl-frs:CostSales dpl-frs:Item9 2022-03-31 05161427 dpl-frs:CostSales dpl-frs:Item9 2023-03-31 05161427 dpl-frs:DistributionCosts dpl-frs:Item9 2022-04-01 2023-03-31 05161427 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-04-01 2023-03-31 05161427 dpl-frs:Item10 2022-04-01 2023-03-31 05161427 dpl-frs:Item10 2022-03-31 05161427 dpl-frs:Item10 2023-03-31 05161427 dpl-frs:CostSales dpl-frs:Item10 2022-04-01 2023-03-31 05161427 dpl-frs:CostSales dpl-frs:Item10 2022-03-31 05161427 dpl-frs:CostSales dpl-frs:Item10 2023-03-31 05161427 dpl-frs:DistributionCosts dpl-frs:Item10 2022-04-01 2023-03-31 05161427 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-04-01 2023-03-31 05161427 dpl-frs:Item11 2022-04-01 2023-03-31 05161427 dpl-frs:Item11 2022-03-31 05161427 dpl-frs:Item11 2023-03-31 05161427 dpl-frs:CostSales dpl-frs:Item11 2022-04-01 2023-03-31 05161427 dpl-frs:CostSales dpl-frs:Item11 2022-03-31 05161427 dpl-frs:CostSales dpl-frs:Item11 2023-03-31 05161427 dpl-frs:DistributionCosts dpl-frs:Item11 2022-04-01 2023-03-31 05161427 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-04-01 2023-03-31 05161427 dpl-frs:Item12 2022-04-01 2023-03-31 05161427 dpl-frs:Item12 2022-03-31 05161427 dpl-frs:Item12 2023-03-31 05161427 dpl-frs:CostSales dpl-frs:Item12 2022-04-01 2023-03-31 05161427 dpl-frs:CostSales dpl-frs:Item12 2022-03-31 05161427 dpl-frs:CostSales dpl-frs:Item12 2023-03-31 05161427 dpl-frs:DistributionCosts dpl-frs:Item12 2022-04-01 2023-03-31 05161427 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-04-01 2023-03-31 05161427 1 2022-04-01 2023-03-31 05161427 frs-countries:EnglandWales 2022-04-01 2023-03-31 05161427 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-03-31 05161427 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-03-31 05161427 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-03-31 05161427 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-03-31 05161427 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-04-01 2022-03-31 05161427 frs-core:AllSubsidiaries 2021-04-01 2022-03-31 05161427 frs-core:KeyManagementPersonnel 2021-04-01 2022-03-31 05161427 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-04-01 2022-03-31 05161427 frs-core:OtherRelatedParties 2021-04-01 2022-03-31 05161427 2021-03-31 05161427 2022-03-31 05161427 2021-04-01 2022-03-31 05161427 frs-core:CurrentFinancialInstruments 2022-03-31 05161427 frs-core:CurrentFinancialInstruments 2021-04-01 2022-03-31 05161427 frs-core:Non-currentFinancialInstruments 2022-03-31 05161427 frs-core:Non-currentFinancialInstruments 2021-04-01 2022-03-31 05161427 frs-core:CurrentFinancialInstruments 2021-04-01 2022-03-31 05161427 frs-core:CurrentFinancialInstruments 2022-03-31 05161427 frs-core:AfterOneYear 2021-04-01 2022-03-31 05161427 frs-core:BetweenOneFiveYears 2021-04-01 2022-03-31 05161427 frs-core:BetweenOneFiveYears 2022-03-31 05161427 frs-core:ComputerEquipment 2022-03-31 05161427 frs-core:ComputerEquipment 2021-04-01 2022-03-31 05161427 frs-core:ComputerEquipment 2021-03-31 05161427 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-03-31 05161427 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-04-01 2022-03-31 05161427 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-03-31 05161427 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-03-31 05161427 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-04-01 2022-03-31 05161427 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-03-31 05161427 frs-core:FurnitureFittings 2022-03-31 05161427 frs-core:FurnitureFittings 2021-04-01 2022-03-31 05161427 frs-core:FurnitureFittings 2021-03-31 05161427 frs-core:NetGoodwill 2022-03-31 05161427 frs-core:NetGoodwill 2021-04-01 2022-03-31 05161427 frs-core:NetGoodwill 2021-03-31 05161427 frs-core:InvestmentPropertyIncludedWithinPPE 2022-03-31 05161427 frs-core:InvestmentPropertyIncludedWithinPPE 2021-04-01 2022-03-31 05161427 frs-core:InvestmentPropertyIncludedWithinPPE 2021-03-31 05161427 frs-core:LandBuildings 2022-03-31 05161427 frs-core:LandBuildings 2021-04-01 2022-03-31 05161427 frs-core:LandBuildings 2021-03-31 05161427 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-03-31 05161427 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-04-01 2022-03-31 05161427 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-03-31 05161427 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-03-31 05161427 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-04-01 2022-03-31 05161427 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-03-31 05161427 frs-core:MoreThanFiveYears 2021-04-01 2022-03-31 05161427 frs-core:MoreThanFiveYears 2022-03-31 05161427 frs-core:MotorVehicles 2022-03-31 05161427 frs-core:MotorVehicles 2021-04-01 2022-03-31 05161427 frs-core:MotorVehicles 2021-03-31 05161427 frs-core:OtherResidualIntangibleAssets 2022-03-31 05161427 frs-core:OtherResidualIntangibleAssets 2021-04-01 2022-03-31 05161427 frs-core:OtherResidualIntangibleAssets 2021-03-31 05161427 frs-core:PlantMachinery 2022-03-31 05161427 frs-core:PlantMachinery 2021-04-01 2022-03-31 05161427 frs-core:PlantMachinery 2021-03-31 05161427 frs-core:Secured 2022-03-31 05161427 frs-core:Unsecured 2022-03-31 05161427 frs-core:WithinOneYear 2021-04-01 2022-03-31 05161427 frs-core:WithinOneYear 2022-03-31 05161427 frs-core:CapitalRedemptionReserve 2021-04-01 2022-03-31 05161427 frs-core:CapitalRedemptionReserve 2021-03-31 05161427 frs-core:CapitalRedemptionReserve 2022-03-31 05161427 frs-core:OtherReservesSubtotal 2021-04-01 2022-03-31 05161427 frs-core:OtherReservesSubtotal 2021-03-31 05161427 frs-core:OtherReservesSubtotal 2022-03-31 05161427 frs-core:RevaluationReserve 2021-04-01 2022-03-31 05161427 frs-core:RevaluationReserve 2021-03-31 05161427 frs-core:RevaluationReserve 2022-03-31 05161427 frs-core:SharePremium 2021-04-01 2022-03-31 05161427 frs-core:SharePremium 2021-03-31 05161427 frs-core:SharePremium 2022-03-31 05161427 frs-core:ShareCapital 2021-04-01 2022-03-31 05161427 frs-core:ShareCapital 2021-03-31 05161427 frs-core:ShareCapital 2022-03-31 05161427 frs-core:RetainedEarningsAccumulatedLosses 2021-04-01 2022-03-31 05161427 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-03-31 05161427 frs-core:RetainedEarningsAccumulatedLosses 2022-03-31 05161427 frs-core:RetainedEarningsAccumulatedLosses 2021-03-31 05161427 frs-core:RetainedEarningsAccumulatedLosses 2022-03-31 05161427 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-03-31 05161427 frs-countries:UnitedKingdom 2021-04-01 2022-03-31 05161427 frs-countries:Europe 2021-04-01 2022-03-31 05161427 frs-countries:NorthAmerica 2021-04-01 2022-03-31 05161427 frs-countries:SouthAmerica 2021-04-01 2022-03-31 05161427 frs-countries:Asia 2021-04-01 2022-03-31 05161427 frs-countries:RestWorldOutsideUK 2021-04-01 2022-03-31 05161427 frs-bus:HighestPaidDirector 2021-04-01 2022-03-31 05161427 frs-bus:PrivateLimitedCompanyLtd 2021-04-01 2022-03-31 05161427 frs-bus:CompanyLimitedByGuarantee 2021-04-01 2022-03-31 05161427 frs-bus:LimitedLiabilityPartnershipLLP 2021-04-01 2022-03-31 05161427 frs-bus:LimitedLiabilityPartnershipsSORP 2021-04-01 2022-03-31 05161427 frs-bus:FullAccounts 2021-04-01 2022-03-31 05161427 frs-bus:FilletedAccounts 2021-04-01 2022-03-31 05161427 frs-bus:AbridgedAccounts 2021-04-01 2022-03-31 05161427 frs-bus:FRS102 2021-04-01 2022-03-31 05161427 frs-bus:MediumEntities 2021-04-01 2022-03-31 05161427 frs-bus:SmallEntities 2021-04-01 2022-03-31 05161427 frs-bus:EntityHasNeverTraded 2021-04-01 2022-03-31 05161427 frs-bus:EntityNoLongerTradingButTradedInPast 2021-04-01 2022-03-31 05161427 frs-bus:Audited 2021-04-01 2022-03-31 05161427 frs-bus:AuditExempt-NoAccountantsReport 2021-04-01 2022-03-31 05161427 frs-bus:AuditExemptWithAccountantsReport 2021-04-01 2022-03-31 05161427 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-04-01 2022-03-31 05161427 frs-bus:LargeCompaniesRegimeForAccounts 2021-04-01 2022-03-31 05161427 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-04-01 2022-03-31 05161427 frs-bus:SmallCompaniesRegimeForAccounts 2021-04-01 2022-03-31 05161427 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-04-01 2022-03-31 05161427 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-04-01 2022-03-31 05161427 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-04-01 2022-03-31 05161427 frs-bus:OrdinaryShareClass1 2021-04-01 2022-03-31 05161427 frs-bus:OrdinaryShareClass1 2021-03-31 05161427 frs-bus:OrdinaryShareClass1 2022-03-31 05161427 frs-bus:OrdinaryShareClass2 2021-04-01 2022-03-31 05161427 frs-bus:OrdinaryShareClass2 2021-03-31 05161427 frs-bus:OrdinaryShareClass2 2022-03-31 05161427 frs-bus:OrdinaryShareClass3 2021-04-01 2022-03-31 05161427 frs-bus:OrdinaryShareClass3 2021-03-31 05161427 frs-bus:OrdinaryShareClass3 2022-03-31 05161427 frs-bus:OrdinaryShareClass4 2021-04-01 2022-03-31 05161427 frs-bus:OrdinaryShareClass4 2021-03-31 05161427 frs-bus:OrdinaryShareClass4 2022-03-31 05161427 frs-bus:OrdinaryShareClass5 2021-04-01 2022-03-31 05161427 frs-bus:OrdinaryShareClass5 2021-03-31 05161427 frs-bus:OrdinaryShareClass5 2022-03-31 05161427 frs-bus:PreferenceShareClass1 2021-04-01 2022-03-31 05161427 frs-bus:PreferenceShareClass1 2021-03-31 05161427 frs-bus:PreferenceShareClass1 2022-03-31 05161427 frs-bus:PreferenceShareClass2 2021-04-01 2022-03-31 05161427 frs-bus:PreferenceShareClass2 2021-03-31 05161427 frs-bus:PreferenceShareClass2 2022-03-31 05161427 frs-bus:PreferenceShareClass3 2021-04-01 2022-03-31 05161427 frs-bus:PreferenceShareClass3 2021-03-31 05161427 frs-bus:PreferenceShareClass3 2022-03-31 05161427 frs-bus:PreferenceShareClass4 2021-04-01 2022-03-31 05161427 frs-bus:PreferenceShareClass4 2021-03-31 05161427 frs-bus:PreferenceShareClass4 2022-03-31 05161427 frs-bus:PreferenceShareClass5 2021-04-01 2022-03-31 05161427 frs-bus:PreferenceShareClass5 2021-03-31 05161427 frs-bus:PreferenceShareClass5 2022-03-31 05161427 1 2021-04-01 2022-03-31 05161427 1 2022-03-31 05161427 1 2021-04-01 2022-03-31 05161427 frs-core:LeasedAssets 2021-04-01 2022-03-31 05161427 frs-core:OwnedAssets 2021-04-01 2022-03-31 05161427 frs-core:CurrencyRisk 2021-04-01 2022-03-31 05161427 frs-core:MarketRisk 2021-04-01 2022-03-31 05161427 frs-core:InterestRateRisk 2021-04-01 2022-03-31 05161427 frs-core:DeferredTaxation 2021-04-01 2022-03-31 05161427 frs-core:DeferredTaxation 2021-03-31 05161427 frs-core:DeferredTaxation 2022-03-31 05161427 frs-core:OtherProvisionsContingentLiabilities 2021-04-01 2022-03-31 05161427 frs-core:OtherProvisionsContingentLiabilities 2021-03-31 05161427 frs-core:OtherProvisionsContingentLiabilities 2022-03-31 05161427 frs-core:ProvisionsDeferredTax 2022-03-31 05161427 frs-core:OtherDeferredTax 2022-03-31 05161427 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-03-31 05161427 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-03-31 05161427 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-03-31 05161427 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-04-01 2022-03-31 05161427 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-03-31 05161427 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-03-31 05161427 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-04-01 2022-03-31 05161427 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-03-31 05161427 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-03-31 05161427 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-04-01 2022-03-31 05161427 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-03-31 05161427 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-03-31 05161427 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-03-31 05161427 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-03-31 05161427 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-03-31 05161427 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-03-31 05161427 frs-core:Share-basedPaymentsDeferredTax 2022-03-31 05161427 frs-core:TaxCreditsDeferredTax 2022-03-31 05161427 frs-core:CostValuation 2021-03-31 05161427 frs-core:AdditionsToInvestments 2022-03-31 05161427 frs-core:DisposalsRepaymentsInvestments 2022-03-31 05161427 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-03-31 05161427 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-03-31 05161427 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-03-31 05161427 frs-core:OtherIncreaseDecreaseInInvestments 2022-03-31 05161427 frs-core:CostValuation 2022-03-31 05161427 frs-core:ProvisionsForImpairmentInvestments 2021-03-31 05161427 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-03-31 05161427 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-03-31 05161427 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-03-31 05161427 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-03-31 05161427 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-03-31 05161427 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-03-31 05161427 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-03-31 05161427 frs-core:ProvisionsForImpairmentInvestments 2022-03-31 05161427 frs-core:ListedExchangeTraded 2022-03-31 05161427 frs-core:ListedExchangeTraded 2021-03-31 05161427 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-03-31 05161427 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-03-31 05161427 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-03-31 05161427 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-03-31 05161427 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-03-31 05161427 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-03-31 05161427 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-03-31 05161427 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-03-31 05161427 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-03-31 05161427 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 05161427 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 05161427 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 05161427 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 05161427 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-03-31 05161427 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 05161427 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 05161427 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 05161427 frs-core:UnlistedNon-exchangeTraded 2022-03-31 05161427 frs-core:UnlistedNon-exchangeTraded 2021-03-31 05161427 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-03-31 05161427 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 05161427 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 05161427 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 05161427 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 05161427 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 05161427 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 05161427 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-03-31 05161427 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-03-31 05161427 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 05161427 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 05161427 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 05161427 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 05161427 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-03-31 05161427 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 05161427 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 05161427 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 05161427 dpl-frs:CostSales 2021-04-01 2022-03-31 05161427 dpl-frs:CostSales 2021-03-31 05161427 dpl-frs:CostSales 2022-03-31 05161427 dpl-frs:DistributionCosts 2021-04-01 2022-03-31 05161427 dpl-frs:AdministrativeExpenses 2021-04-01 2022-03-31 05161427 frs-bus:Director1 2021-04-01 2022-03-31 05161427 frs-bus:Director1 2021-03-31 05161427 frs-bus:Director1 2022-03-31 05161427 frs-bus:CompanySecretary1 2021-04-01 2022-03-31 05161427 1 2021-04-01 2022-03-31 05161427 frs-core:CurrentFinancialInstruments 1 2022-03-31 05161427 frs-core:Non-currentFinancialInstruments 1 2022-03-31 05161427 2 2021-04-01 2022-03-31 05161427 frs-core:CurrentFinancialInstruments 2 2022-03-31 05161427 frs-core:Non-currentFinancialInstruments 2 2022-03-31 05161427 3 2021-04-01 2022-03-31 05161427 frs-core:CurrentFinancialInstruments 3 2022-03-31 05161427 frs-core:Non-currentFinancialInstruments 3 2022-03-31 05161427 4 2021-04-01 2022-03-31 05161427 frs-core:CurrentFinancialInstruments 4 2022-03-31 05161427 frs-core:Non-currentFinancialInstruments 4 2022-03-31 05161427 5 2021-04-01 2022-03-31 05161427 frs-core:CurrentFinancialInstruments 5 2022-03-31 05161427 frs-core:Non-currentFinancialInstruments 5 2022-03-31 05161427 6 2021-04-01 2022-03-31 05161427 frs-core:CurrentFinancialInstruments 6 2022-03-31 05161427 frs-core:Non-currentFinancialInstruments 6 2022-03-31 05161427 7 2021-04-01 2022-03-31 05161427 frs-core:CurrentFinancialInstruments 7 2022-03-31 05161427 frs-core:Non-currentFinancialInstruments 7 2022-03-31 05161427 8 2021-04-01 2022-03-31 05161427 frs-core:CurrentFinancialInstruments 8 2022-03-31 05161427 frs-core:Non-currentFinancialInstruments 8 2022-03-31 05161427 9 2021-04-01 2022-03-31 05161427 frs-core:CurrentFinancialInstruments 9 2022-03-31 05161427 frs-core:Non-currentFinancialInstruments 9 2022-03-31 05161427 10 2021-04-01 2022-03-31 05161427 frs-core:CurrentFinancialInstruments 10 2022-03-31 05161427 frs-core:Non-currentFinancialInstruments 10 2022-03-31 05161427 11 2021-04-01 2022-03-31 05161427 frs-core:CurrentFinancialInstruments 11 2022-03-31 05161427 frs-core:Non-currentFinancialInstruments 11 2022-03-31 05161427 12 2021-04-01 2022-03-31 05161427 frs-core:CurrentFinancialInstruments 12 2022-03-31 05161427 frs-core:Non-currentFinancialInstruments 12 2022-03-31 05161427 13 2021-04-01 2022-03-31 05161427 frs-core:CurrentFinancialInstruments 13 2022-03-31 05161427 frs-core:Non-currentFinancialInstruments 13 2022-03-31 05161427 14 2021-04-01 2022-03-31 05161427 frs-core:CurrentFinancialInstruments 14 2022-03-31 05161427 frs-core:Non-currentFinancialInstruments 14 2022-03-31 05161427 15 2021-04-01 2022-03-31 05161427 frs-core:CurrentFinancialInstruments 15 2022-03-31 05161427 frs-core:Non-currentFinancialInstruments 15 2022-03-31 05161427 16 2021-04-01 2022-03-31 05161427 frs-core:CurrentFinancialInstruments 16 2022-03-31 05161427 frs-core:Non-currentFinancialInstruments 16 2022-03-31 05161427 17 2021-04-01 2022-03-31 05161427 frs-core:CurrentFinancialInstruments 17 2022-03-31 05161427 frs-core:Non-currentFinancialInstruments 17 2022-03-31 05161427 18 2021-04-01 2022-03-31 05161427 frs-core:CurrentFinancialInstruments 18 2022-03-31 05161427 frs-core:Non-currentFinancialInstruments 18 2022-03-31 05161427 19 2021-04-01 2022-03-31 05161427 frs-core:CurrentFinancialInstruments 19 2022-03-31 05161427 frs-core:Non-currentFinancialInstruments 19 2022-03-31 05161427 20 2021-04-01 2022-03-31 05161427 frs-core:CurrentFinancialInstruments 20 2022-03-31 05161427 frs-core:Non-currentFinancialInstruments 20 2022-03-31 05161427 dpl-frs:Item1 2021-04-01 2022-03-31 05161427 dpl-frs:Item1 2021-03-31 05161427 dpl-frs:Item1 2022-03-31 05161427 dpl-frs:CostSales dpl-frs:Item1 2021-04-01 2022-03-31 05161427 dpl-frs:CostSales dpl-frs:Item1 2021-03-31 05161427 dpl-frs:CostSales dpl-frs:Item1 2022-03-31 05161427 dpl-frs:DistributionCosts dpl-frs:Item1 2021-04-01 2022-03-31 05161427 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-04-01 2022-03-31 05161427 dpl-frs:Item2 2021-04-01 2022-03-31 05161427 dpl-frs:Item2 2021-03-31 05161427 dpl-frs:Item2 2022-03-31 05161427 dpl-frs:CostSales dpl-frs:Item2 2021-04-01 2022-03-31 05161427 dpl-frs:CostSales dpl-frs:Item2 2021-03-31 05161427 dpl-frs:CostSales dpl-frs:Item2 2022-03-31 05161427 dpl-frs:DistributionCosts dpl-frs:Item2 2021-04-01 2022-03-31 05161427 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-04-01 2022-03-31 05161427 dpl-frs:Item3 2021-04-01 2022-03-31 05161427 dpl-frs:Item3 2021-03-31 05161427 dpl-frs:Item3 2022-03-31 05161427 dpl-frs:CostSales dpl-frs:Item3 2021-04-01 2022-03-31 05161427 dpl-frs:CostSales dpl-frs:Item3 2021-03-31 05161427 dpl-frs:CostSales dpl-frs:Item3 2022-03-31 05161427 dpl-frs:DistributionCosts dpl-frs:Item3 2021-04-01 2022-03-31 05161427 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-04-01 2022-03-31 05161427 dpl-frs:Item4 2021-04-01 2022-03-31 05161427 dpl-frs:Item4 2021-03-31 05161427 dpl-frs:Item4 2022-03-31 05161427 dpl-frs:CostSales dpl-frs:Item4 2021-04-01 2022-03-31 05161427 dpl-frs:CostSales dpl-frs:Item4 2021-03-31 05161427 dpl-frs:CostSales dpl-frs:Item4 2022-03-31 05161427 dpl-frs:DistributionCosts dpl-frs:Item4 2021-04-01 2022-03-31 05161427 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-04-01 2022-03-31 05161427 dpl-frs:Item5 2021-04-01 2022-03-31 05161427 dpl-frs:Item5 2021-03-31 05161427 dpl-frs:Item5 2022-03-31 05161427 dpl-frs:CostSales dpl-frs:Item5 2021-04-01 2022-03-31 05161427 dpl-frs:CostSales dpl-frs:Item5 2021-03-31 05161427 dpl-frs:CostSales dpl-frs:Item5 2022-03-31 05161427 dpl-frs:DistributionCosts dpl-frs:Item5 2021-04-01 2022-03-31 05161427 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-04-01 2022-03-31 05161427 dpl-frs:Item6 2021-04-01 2022-03-31 05161427 dpl-frs:Item6 2021-03-31 05161427 dpl-frs:Item6 2022-03-31 05161427 dpl-frs:CostSales dpl-frs:Item6 2021-04-01 2022-03-31 05161427 dpl-frs:CostSales dpl-frs:Item6 2021-03-31 05161427 dpl-frs:CostSales dpl-frs:Item6 2022-03-31 05161427 dpl-frs:DistributionCosts dpl-frs:Item6 2021-04-01 2022-03-31 05161427 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-04-01 2022-03-31 05161427 dpl-frs:Item7 2021-04-01 2022-03-31 05161427 dpl-frs:Item7 2021-03-31 05161427 dpl-frs:Item7 2022-03-31 05161427 dpl-frs:CostSales dpl-frs:Item7 2021-04-01 2022-03-31 05161427 dpl-frs:CostSales dpl-frs:Item7 2021-03-31 05161427 dpl-frs:CostSales dpl-frs:Item7 2022-03-31 05161427 dpl-frs:DistributionCosts dpl-frs:Item7 2021-04-01 2022-03-31 05161427 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-04-01 2022-03-31 05161427 dpl-frs:Item8 2021-04-01 2022-03-31 05161427 dpl-frs:Item8 2021-03-31 05161427 dpl-frs:Item8 2022-03-31 05161427 dpl-frs:CostSales dpl-frs:Item8 2021-04-01 2022-03-31 05161427 dpl-frs:CostSales dpl-frs:Item8 2021-03-31 05161427 dpl-frs:CostSales dpl-frs:Item8 2022-03-31 05161427 dpl-frs:DistributionCosts dpl-frs:Item8 2021-04-01 2022-03-31 05161427 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-04-01 2022-03-31 05161427 dpl-frs:Item9 2021-04-01 2022-03-31 05161427 dpl-frs:Item9 2021-03-31 05161427 dpl-frs:Item9 2022-03-31 05161427 dpl-frs:CostSales dpl-frs:Item9 2021-04-01 2022-03-31 05161427 dpl-frs:CostSales dpl-frs:Item9 2021-03-31 05161427 dpl-frs:CostSales dpl-frs:Item9 2022-03-31 05161427 dpl-frs:DistributionCosts dpl-frs:Item9 2021-04-01 2022-03-31 05161427 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-04-01 2022-03-31 05161427 dpl-frs:Item10 2021-04-01 2022-03-31 05161427 dpl-frs:Item10 2021-03-31 05161427 dpl-frs:Item10 2022-03-31 05161427 dpl-frs:CostSales dpl-frs:Item10 2021-04-01 2022-03-31 05161427 dpl-frs:CostSales dpl-frs:Item10 2021-03-31 05161427 dpl-frs:CostSales dpl-frs:Item10 2022-03-31 05161427 dpl-frs:DistributionCosts dpl-frs:Item10 2021-04-01 2022-03-31 05161427 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-04-01 2022-03-31 05161427 dpl-frs:Item11 2021-04-01 2022-03-31 05161427 dpl-frs:Item11 2021-03-31 05161427 dpl-frs:Item11 2022-03-31 05161427 dpl-frs:CostSales dpl-frs:Item11 2021-04-01 2022-03-31 05161427 dpl-frs:CostSales dpl-frs:Item11 2021-03-31 05161427 dpl-frs:CostSales dpl-frs:Item11 2022-03-31 05161427 dpl-frs:DistributionCosts dpl-frs:Item11 2021-04-01 2022-03-31 05161427 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-04-01 2022-03-31 05161427 dpl-frs:Item12 2021-04-01 2022-03-31 05161427 dpl-frs:Item12 2021-03-31 05161427 dpl-frs:Item12 2022-03-31 05161427 dpl-frs:CostSales dpl-frs:Item12 2021-04-01 2022-03-31 05161427 dpl-frs:CostSales dpl-frs:Item12 2021-03-31 05161427 dpl-frs:CostSales dpl-frs:Item12 2022-03-31 05161427 dpl-frs:DistributionCosts dpl-frs:Item12 2021-04-01 2022-03-31 05161427 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-04-01 2022-03-31 05161427 1 2021-04-01 2022-03-31 05161427 frs-countries:EnglandWales 2021-04-01 2022-03-31
Registered number: 05161427
Casablanca Marquees Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2023
Daniel Wolfson & Co Ltd
34a Watling Street
Radlett
Hertfordshire
WD7 7NN
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 05161427
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 124,338 168,934
124,338 168,934
CURRENT ASSETS
Debtors 5 183,409 899,547
Cash at bank and in hand 1,116,857 704,996
1,300,266 1,604,543
Creditors: Amounts Falling Due Within One Year 6 (274,451 ) (1,027,525 )
NET CURRENT ASSETS (LIABILITIES) 1,025,815 577,018
TOTAL ASSETS LESS CURRENT LIABILITIES 1,150,153 745,952
Creditors: Amounts Falling Due After More Than One Year 7 - (45,000 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (21,352 ) (23,078 )
NET ASSETS 1,128,801 677,874
CAPITAL AND RESERVES
Called up share capital 9 90 90
Profit and Loss Account 1,128,711 677,784
SHAREHOLDERS' FUNDS 1,128,801 677,874
Page 1
Page 2
For the year ending 31 March 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr W J Turnbull
Director
20/12/2023
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Casablanca Marquees Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 05161427 . The registered office is Unit 1 Kingsbury Works, Kingsbury Road, London, NW9 8UP.
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
Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
2.3. Tangible Fixed Assets and Depreciation
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant & Machinery 25% on reducing balance
Motor Vehicles 25% on reducing balance
Fixtures & Fittings 25% on reducing balance
Computer Equipment 1/3 on cost
2.4. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Deferred Tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
2.5. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 18 (2022: 19)
18 19
Page 3
Page 4
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 April 2022 960,966 160,933 59,217 10,637 1,191,753
Disposals - - - (1,187 ) (1,187 )
As at 31 March 2023 960,966 160,933 59,217 9,450 1,190,566
Depreciation
As at 1 April 2022 817,220 144,885 53,227 7,487 1,022,819
Provided during the period 35,937 4,012 1,497 3,150 44,596
Disposals - - - (1,187 ) (1,187 )
As at 31 March 2023 853,157 148,897 54,724 9,450 1,066,228
Net Book Value
As at 31 March 2023 107,809 12,036 4,493 - 124,338
As at 1 April 2022 143,746 16,048 5,990 3,150 168,934
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 16,803 19,809
Prepayments and accrued income 47,647 36,582
Other debtors 118,959 843,156
183,409 899,547
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 35,822 30,863
Bank loans and overdrafts - 750,000
Corporation tax 120,136 91,818
VAT 21,265 21,809
Other creditors 26,729 27,974
Deposits held 48,805 46,361
Accruals and deferred income 13,923 13,923
Director's loan account 7,771 44,777
274,451 1,027,525
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Directors loan account - 45,000
- 45,000
Page 4
Page 5
8. Provisions for Liabilities
Deferred Tax Total
£ £
As at 1 April 2022 23,078 23,078
Reversals (1,726 ) (1,726)
Balance at 31 March 2023 21,352 21,352
9. Share Capital
Allotted, issued and fully paid:
Number:  
Class: 
Nominal
2023
2022
value:
£ 
£
50
Ordinary  
£1
50
50
5
Ordinary  A
£1
5
5
5
Ordinary  B
£1
5
5
5
Ordinary  C
£1
5
5
5
Ordinary  D
£1
5
5
5
Ordinary  E
£1
5
5
5
Ordinary  F
£1
5
5
5
Ordinary G
      £1      
5
5
5
Ordinary H
£1
5
5
image
image
90
image
90
image
The Ordinary shares have full voting and dividend rights. The Ordinary A, B, C, D, E, F, G and H shares are dividend only.
10. Related Party Transactions
During the year, total dividends of £2,000 (2022 - £39,000) were paid to the director.
Included in other debtors, there is a balance of £118,959 (2022 - £820,194) owed by William Heath Estates Ltd, a company under common control, owned and controlled by the director. There are no terms as to interest or repayment.
11. Ultimate Controlling Party
The ultimate controlling party is Mr W Turnbull, by virtue of his 100% ownership of the voting share capital.
Page 5