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 02942576 Mr Colin Serlin Mrs Lesley Serlin iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 02942576 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-03-31 02942576 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-03-31 02942576 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-03-31 02942576 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-03-31 02942576 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-04-01 2023-03-31 02942576 frs-core:AllSubsidiaries 2022-04-01 2023-03-31 02942576 frs-core:KeyManagementPersonnel 2022-04-01 2023-03-31 02942576 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-04-01 2023-03-31 02942576 frs-core:OtherRelatedParties 2022-04-01 2023-03-31 02942576 2022-03-31 02942576 2023-03-31 02942576 2022-04-01 2023-03-31 02942576 frs-core:CurrentFinancialInstruments 2023-03-31 02942576 frs-core:CurrentFinancialInstruments 2022-04-01 2023-03-31 02942576 frs-core:Non-currentFinancialInstruments 2023-03-31 02942576 frs-core:Non-currentFinancialInstruments 2022-04-01 2023-03-31 02942576 frs-core:CurrentFinancialInstruments 2022-04-01 2023-03-31 02942576 frs-core:CurrentFinancialInstruments 2023-03-31 02942576 frs-core:AfterOneYear 2022-04-01 2023-03-31 02942576 frs-core:BetweenOneFiveYears 2022-04-01 2023-03-31 02942576 frs-core:BetweenOneFiveYears 2023-03-31 02942576 frs-core:ComputerEquipment 2023-03-31 02942576 frs-core:ComputerEquipment 2022-04-01 2023-03-31 02942576 frs-core:ComputerEquipment 2022-03-31 02942576 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-03-31 02942576 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-04-01 2023-03-31 02942576 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-03-31 02942576 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-03-31 02942576 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-04-01 2023-03-31 02942576 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-03-31 02942576 frs-core:FurnitureFittings 2023-03-31 02942576 frs-core:FurnitureFittings 2022-04-01 2023-03-31 02942576 frs-core:FurnitureFittings 2022-03-31 02942576 frs-core:NetGoodwill 2023-03-31 02942576 frs-core:NetGoodwill 2022-04-01 2023-03-31 02942576 frs-core:NetGoodwill 2022-03-31 02942576 frs-core:InvestmentPropertyIncludedWithinPPE 2023-03-31 02942576 frs-core:InvestmentPropertyIncludedWithinPPE 2022-04-01 2023-03-31 02942576 frs-core:InvestmentPropertyIncludedWithinPPE 2022-03-31 02942576 frs-core:LandBuildings 2023-03-31 02942576 frs-core:LandBuildings 2022-04-01 2023-03-31 02942576 frs-core:LandBuildings 2022-03-31 02942576 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-03-31 02942576 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-04-01 2023-03-31 02942576 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-03-31 02942576 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-03-31 02942576 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-04-01 2023-03-31 02942576 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-03-31 02942576 frs-core:MoreThanFiveYears 2022-04-01 2023-03-31 02942576 frs-core:MoreThanFiveYears 2023-03-31 02942576 frs-core:MotorVehicles 2023-03-31 02942576 frs-core:MotorVehicles 2022-04-01 2023-03-31 02942576 frs-core:MotorVehicles 2022-03-31 02942576 frs-core:OtherResidualIntangibleAssets 2023-03-31 02942576 frs-core:OtherResidualIntangibleAssets 2022-04-01 2023-03-31 02942576 frs-core:OtherResidualIntangibleAssets 2022-03-31 02942576 frs-core:PlantMachinery 2023-03-31 02942576 frs-core:PlantMachinery 2022-04-01 2023-03-31 02942576 frs-core:PlantMachinery 2022-03-31 02942576 frs-core:Secured 2023-03-31 02942576 frs-core:Unsecured 2023-03-31 02942576 frs-core:WithinOneYear 2022-04-01 2023-03-31 02942576 frs-core:WithinOneYear 2023-03-31 02942576 frs-core:CapitalRedemptionReserve 2022-04-01 2023-03-31 02942576 frs-core:CapitalRedemptionReserve 2022-03-31 02942576 frs-core:CapitalRedemptionReserve 2023-03-31 02942576 frs-core:OtherReservesSubtotal 2022-04-01 2023-03-31 02942576 frs-core:OtherReservesSubtotal 2022-03-31 02942576 frs-core:OtherReservesSubtotal 2023-03-31 02942576 frs-core:RevaluationReserve 2022-04-01 2023-03-31 02942576 frs-core:RevaluationReserve 2022-03-31 02942576 frs-core:RevaluationReserve 2023-03-31 02942576 frs-core:SharePremium 2022-04-01 2023-03-31 02942576 frs-core:SharePremium 2022-03-31 02942576 frs-core:SharePremium 2023-03-31 02942576 frs-core:ShareCapital 2022-04-01 2023-03-31 02942576 frs-core:ShareCapital 2022-03-31 02942576 frs-core:ShareCapital 2023-03-31 02942576 frs-core:RetainedEarningsAccumulatedLosses 2022-04-01 2023-03-31 02942576 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-03-31 02942576 frs-core:RetainedEarningsAccumulatedLosses 2023-03-31 02942576 frs-core:RetainedEarningsAccumulatedLosses 2022-03-31 02942576 frs-core:RetainedEarningsAccumulatedLosses 2023-03-31 02942576 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-03-31 02942576 frs-countries:UnitedKingdom 2022-04-01 2023-03-31 02942576 frs-countries:Europe 2022-04-01 2023-03-31 02942576 frs-countries:NorthAmerica 2022-04-01 2023-03-31 02942576 frs-countries:SouthAmerica 2022-04-01 2023-03-31 02942576 frs-countries:Asia 2022-04-01 2023-03-31 02942576 frs-countries:RestWorldOutsideUK 2022-04-01 2023-03-31 02942576 frs-bus:HighestPaidDirector 2022-04-01 2023-03-31 02942576 frs-bus:PrivateLimitedCompanyLtd 2022-04-01 2023-03-31 02942576 frs-bus:CompanyLimitedByGuarantee 2022-04-01 2023-03-31 02942576 frs-bus:LimitedLiabilityPartnershipLLP 2022-04-01 2023-03-31 02942576 frs-bus:LimitedLiabilityPartnershipsSORP 2022-04-01 2023-03-31 02942576 frs-bus:FullAccounts 2022-04-01 2023-03-31 02942576 frs-bus:FilletedAccounts 2022-04-01 2023-03-31 02942576 frs-bus:AbridgedAccounts 2022-04-01 2023-03-31 02942576 frs-bus:FRS102 2022-04-01 2023-03-31 02942576 frs-bus:MediumEntities 2022-04-01 2023-03-31 02942576 frs-bus:SmallEntities 2022-04-01 2023-03-31 02942576 frs-bus:EntityHasNeverTraded 2022-04-01 2023-03-31 02942576 frs-bus:EntityNoLongerTradingButTradedInPast 2022-04-01 2023-03-31 02942576 frs-bus:Audited 2022-04-01 2023-03-31 02942576 frs-bus:AuditExempt-NoAccountantsReport 2022-04-01 2023-03-31 02942576 frs-bus:AuditExemptWithAccountantsReport 2022-04-01 2023-03-31 02942576 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-04-01 2023-03-31 02942576 frs-bus:LargeCompaniesRegimeForAccounts 2022-04-01 2023-03-31 02942576 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-04-01 2023-03-31 02942576 frs-bus:SmallCompaniesRegimeForAccounts 2022-04-01 2023-03-31 02942576 frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-04-01 2023-03-31 02942576 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-04-01 2023-03-31 02942576 frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-04-01 2023-03-31 02942576 frs-bus:OrdinaryShareClass1 2022-04-01 2023-03-31 02942576 frs-bus:OrdinaryShareClass1 2022-03-31 02942576 frs-bus:OrdinaryShareClass1 2023-03-31 02942576 frs-bus:OrdinaryShareClass2 2022-04-01 2023-03-31 02942576 frs-bus:OrdinaryShareClass2 2022-03-31 02942576 frs-bus:OrdinaryShareClass2 2023-03-31 02942576 frs-bus:OrdinaryShareClass3 2022-04-01 2023-03-31 02942576 frs-bus:OrdinaryShareClass3 2022-03-31 02942576 frs-bus:OrdinaryShareClass3 2023-03-31 02942576 frs-bus:OrdinaryShareClass4 2022-04-01 2023-03-31 02942576 frs-bus:OrdinaryShareClass4 2022-03-31 02942576 frs-bus:OrdinaryShareClass4 2023-03-31 02942576 frs-bus:OrdinaryShareClass5 2022-04-01 2023-03-31 02942576 frs-bus:OrdinaryShareClass5 2022-03-31 02942576 frs-bus:OrdinaryShareClass5 2023-03-31 02942576 frs-bus:PreferenceShareClass1 2022-04-01 2023-03-31 02942576 frs-bus:PreferenceShareClass1 2022-03-31 02942576 frs-bus:PreferenceShareClass1 2023-03-31 02942576 frs-bus:PreferenceShareClass2 2022-04-01 2023-03-31 02942576 frs-bus:PreferenceShareClass2 2022-03-31 02942576 frs-bus:PreferenceShareClass2 2023-03-31 02942576 frs-bus:PreferenceShareClass3 2022-04-01 2023-03-31 02942576 frs-bus:PreferenceShareClass3 2022-03-31 02942576 frs-bus:PreferenceShareClass3 2023-03-31 02942576 frs-bus:PreferenceShareClass4 2022-04-01 2023-03-31 02942576 frs-bus:PreferenceShareClass4 2022-03-31 02942576 frs-bus:PreferenceShareClass4 2023-03-31 02942576 frs-bus:PreferenceShareClass5 2022-04-01 2023-03-31 02942576 frs-bus:PreferenceShareClass5 2022-03-31 02942576 frs-bus:PreferenceShareClass5 2023-03-31 02942576 1 2022-04-01 2023-03-31 02942576 1 2023-03-31 02942576 1 2022-04-01 2023-03-31 02942576 frs-core:LeasedAssets 2022-04-01 2023-03-31 02942576 frs-core:OwnedAssets 2022-04-01 2023-03-31 02942576 frs-core:CurrencyRisk 2022-04-01 2023-03-31 02942576 frs-core:MarketRisk 2022-04-01 2023-03-31 02942576 frs-core:InterestRateRisk 2022-04-01 2023-03-31 02942576 frs-core:DeferredTaxation 2022-04-01 2023-03-31 02942576 frs-core:DeferredTaxation 2022-03-31 02942576 frs-core:DeferredTaxation 2023-03-31 02942576 frs-core:OtherProvisionsContingentLiabilities 2022-04-01 2023-03-31 02942576 frs-core:OtherProvisionsContingentLiabilities 2022-03-31 02942576 frs-core:OtherProvisionsContingentLiabilities 2023-03-31 02942576 frs-core:ProvisionsDeferredTax 2023-03-31 02942576 frs-core:OtherDeferredTax 2023-03-31 02942576 frs-core:AcceleratedTaxDepreciationDeferredTax 2023-03-31 02942576 frs-core:TaxLossesCarry-forwardsDeferredTax 2023-03-31 02942576 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-03-31 02942576 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-04-01 2023-03-31 02942576 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-03-31 02942576 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-03-31 02942576 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-04-01 2023-03-31 02942576 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-03-31 02942576 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-03-31 02942576 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-04-01 2023-03-31 02942576 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-03-31 02942576 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-03-31 02942576 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-03-31 02942576 frs-core:RevaluationInvestmentPropertyDeferredTax 2023-03-31 02942576 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-03-31 02942576 frs-core:OtherPost-employmentBenefitsDeferredTax 2023-03-31 02942576 frs-core:Share-basedPaymentsDeferredTax 2023-03-31 02942576 frs-core:TaxCreditsDeferredTax 2023-03-31 02942576 frs-core:CostValuation 2022-03-31 02942576 frs-core:AdditionsToInvestments 2023-03-31 02942576 frs-core:DisposalsRepaymentsInvestments 2023-03-31 02942576 frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-03-31 02942576 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-03-31 02942576 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-03-31 02942576 frs-core:OtherIncreaseDecreaseInInvestments 2023-03-31 02942576 frs-core:CostValuation 2023-03-31 02942576 frs-core:ProvisionsForImpairmentInvestments 2022-03-31 02942576 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-03-31 02942576 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-03-31 02942576 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-03-31 02942576 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-03-31 02942576 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-03-31 02942576 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-03-31 02942576 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-03-31 02942576 frs-core:ProvisionsForImpairmentInvestments 2023-03-31 02942576 frs-core:ListedExchangeTraded 2023-03-31 02942576 frs-core:ListedExchangeTraded 2022-03-31 02942576 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-03-31 02942576 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-03-31 02942576 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-03-31 02942576 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-03-31 02942576 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-03-31 02942576 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-03-31 02942576 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-03-31 02942576 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-03-31 02942576 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 02942576 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 02942576 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 02942576 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 02942576 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 02942576 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-03-31 02942576 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 02942576 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 02942576 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 02942576 frs-core:UnlistedNon-exchangeTraded 2023-03-31 02942576 frs-core:UnlistedNon-exchangeTraded 2022-03-31 02942576 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-03-31 02942576 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 02942576 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 02942576 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 02942576 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 02942576 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 02942576 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 02942576 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-03-31 02942576 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 02942576 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 02942576 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 02942576 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 02942576 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 02942576 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-03-31 02942576 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 02942576 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 02942576 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 02942576 dpl-frs:CostSales 2022-04-01 2023-03-31 02942576 dpl-frs:CostSales 2022-03-31 02942576 dpl-frs:CostSales 2023-03-31 02942576 dpl-frs:DistributionCosts 2022-04-01 2023-03-31 02942576 dpl-frs:AdministrativeExpenses 2022-04-01 2023-03-31 02942576 frs-bus:Director1 2022-04-01 2023-03-31 02942576 frs-bus:Director1 2022-03-31 02942576 frs-bus:Director1 2023-03-31 02942576 frs-bus:Director2 2022-04-01 2023-03-31 02942576 frs-bus:Director2 2022-03-31 02942576 frs-bus:Director2 2023-03-31 02942576 1 2022-04-01 2023-03-31 02942576 frs-core:CurrentFinancialInstruments 1 2023-03-31 02942576 frs-core:Non-currentFinancialInstruments 1 2023-03-31 02942576 2 2022-04-01 2023-03-31 02942576 frs-core:CurrentFinancialInstruments 2 2023-03-31 02942576 frs-core:Non-currentFinancialInstruments 2 2023-03-31 02942576 3 2022-04-01 2023-03-31 02942576 frs-core:CurrentFinancialInstruments 3 2023-03-31 02942576 frs-core:Non-currentFinancialInstruments 3 2023-03-31 02942576 4 2022-04-01 2023-03-31 02942576 frs-core:CurrentFinancialInstruments 4 2023-03-31 02942576 frs-core:Non-currentFinancialInstruments 4 2023-03-31 02942576 5 2022-04-01 2023-03-31 02942576 frs-core:CurrentFinancialInstruments 5 2023-03-31 02942576 frs-core:Non-currentFinancialInstruments 5 2023-03-31 02942576 6 2022-04-01 2023-03-31 02942576 frs-core:CurrentFinancialInstruments 6 2023-03-31 02942576 frs-core:Non-currentFinancialInstruments 6 2023-03-31 02942576 7 2022-04-01 2023-03-31 02942576 frs-core:CurrentFinancialInstruments 7 2023-03-31 02942576 frs-core:Non-currentFinancialInstruments 7 2023-03-31 02942576 8 2022-04-01 2023-03-31 02942576 frs-core:CurrentFinancialInstruments 8 2023-03-31 02942576 frs-core:Non-currentFinancialInstruments 8 2023-03-31 02942576 9 2022-04-01 2023-03-31 02942576 frs-core:CurrentFinancialInstruments 9 2023-03-31 02942576 frs-core:Non-currentFinancialInstruments 9 2023-03-31 02942576 10 2022-04-01 2023-03-31 02942576 frs-core:CurrentFinancialInstruments 10 2023-03-31 02942576 frs-core:Non-currentFinancialInstruments 10 2023-03-31 02942576 11 2022-04-01 2023-03-31 02942576 frs-core:CurrentFinancialInstruments 11 2023-03-31 02942576 frs-core:Non-currentFinancialInstruments 11 2023-03-31 02942576 12 2022-04-01 2023-03-31 02942576 frs-core:CurrentFinancialInstruments 12 2023-03-31 02942576 frs-core:Non-currentFinancialInstruments 12 2023-03-31 02942576 13 2022-04-01 2023-03-31 02942576 frs-core:CurrentFinancialInstruments 13 2023-03-31 02942576 frs-core:Non-currentFinancialInstruments 13 2023-03-31 02942576 14 2022-04-01 2023-03-31 02942576 frs-core:CurrentFinancialInstruments 14 2023-03-31 02942576 frs-core:Non-currentFinancialInstruments 14 2023-03-31 02942576 15 2022-04-01 2023-03-31 02942576 frs-core:CurrentFinancialInstruments 15 2023-03-31 02942576 frs-core:Non-currentFinancialInstruments 15 2023-03-31 02942576 16 2022-04-01 2023-03-31 02942576 frs-core:CurrentFinancialInstruments 16 2023-03-31 02942576 frs-core:Non-currentFinancialInstruments 16 2023-03-31 02942576 17 2022-04-01 2023-03-31 02942576 frs-core:CurrentFinancialInstruments 17 2023-03-31 02942576 frs-core:Non-currentFinancialInstruments 17 2023-03-31 02942576 18 2022-04-01 2023-03-31 02942576 frs-core:CurrentFinancialInstruments 18 2023-03-31 02942576 frs-core:Non-currentFinancialInstruments 18 2023-03-31 02942576 19 2022-04-01 2023-03-31 02942576 frs-core:CurrentFinancialInstruments 19 2023-03-31 02942576 frs-core:Non-currentFinancialInstruments 19 2023-03-31 02942576 20 2022-04-01 2023-03-31 02942576 frs-core:CurrentFinancialInstruments 20 2023-03-31 02942576 frs-core:Non-currentFinancialInstruments 20 2023-03-31 02942576 dpl-frs:Item1 2022-04-01 2023-03-31 02942576 dpl-frs:Item1 2022-03-31 02942576 dpl-frs:Item1 2023-03-31 02942576 dpl-frs:CostSales dpl-frs:Item1 2022-04-01 2023-03-31 02942576 dpl-frs:CostSales dpl-frs:Item1 2022-03-31 02942576 dpl-frs:CostSales dpl-frs:Item1 2023-03-31 02942576 dpl-frs:DistributionCosts dpl-frs:Item1 2022-04-01 2023-03-31 02942576 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-04-01 2023-03-31 02942576 dpl-frs:Item2 2022-04-01 2023-03-31 02942576 dpl-frs:Item2 2022-03-31 02942576 dpl-frs:Item2 2023-03-31 02942576 dpl-frs:CostSales dpl-frs:Item2 2022-04-01 2023-03-31 02942576 dpl-frs:CostSales dpl-frs:Item2 2022-03-31 02942576 dpl-frs:CostSales dpl-frs:Item2 2023-03-31 02942576 dpl-frs:DistributionCosts dpl-frs:Item2 2022-04-01 2023-03-31 02942576 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-04-01 2023-03-31 02942576 dpl-frs:Item3 2022-04-01 2023-03-31 02942576 dpl-frs:Item3 2022-03-31 02942576 dpl-frs:Item3 2023-03-31 02942576 dpl-frs:CostSales dpl-frs:Item3 2022-04-01 2023-03-31 02942576 dpl-frs:CostSales dpl-frs:Item3 2022-03-31 02942576 dpl-frs:CostSales dpl-frs:Item3 2023-03-31 02942576 dpl-frs:DistributionCosts dpl-frs:Item3 2022-04-01 2023-03-31 02942576 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-04-01 2023-03-31 02942576 dpl-frs:Item4 2022-04-01 2023-03-31 02942576 dpl-frs:Item4 2022-03-31 02942576 dpl-frs:Item4 2023-03-31 02942576 dpl-frs:CostSales dpl-frs:Item4 2022-04-01 2023-03-31 02942576 dpl-frs:CostSales dpl-frs:Item4 2022-03-31 02942576 dpl-frs:CostSales dpl-frs:Item4 2023-03-31 02942576 dpl-frs:DistributionCosts dpl-frs:Item4 2022-04-01 2023-03-31 02942576 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-04-01 2023-03-31 02942576 dpl-frs:Item5 2022-04-01 2023-03-31 02942576 dpl-frs:Item5 2022-03-31 02942576 dpl-frs:Item5 2023-03-31 02942576 dpl-frs:CostSales dpl-frs:Item5 2022-04-01 2023-03-31 02942576 dpl-frs:CostSales dpl-frs:Item5 2022-03-31 02942576 dpl-frs:CostSales dpl-frs:Item5 2023-03-31 02942576 dpl-frs:DistributionCosts dpl-frs:Item5 2022-04-01 2023-03-31 02942576 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-04-01 2023-03-31 02942576 dpl-frs:Item6 2022-04-01 2023-03-31 02942576 dpl-frs:Item6 2022-03-31 02942576 dpl-frs:Item6 2023-03-31 02942576 dpl-frs:CostSales dpl-frs:Item6 2022-04-01 2023-03-31 02942576 dpl-frs:CostSales dpl-frs:Item6 2022-03-31 02942576 dpl-frs:CostSales dpl-frs:Item6 2023-03-31 02942576 dpl-frs:DistributionCosts dpl-frs:Item6 2022-04-01 2023-03-31 02942576 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-04-01 2023-03-31 02942576 dpl-frs:Item7 2022-04-01 2023-03-31 02942576 dpl-frs:Item7 2022-03-31 02942576 dpl-frs:Item7 2023-03-31 02942576 dpl-frs:CostSales dpl-frs:Item7 2022-04-01 2023-03-31 02942576 dpl-frs:CostSales dpl-frs:Item7 2022-03-31 02942576 dpl-frs:CostSales dpl-frs:Item7 2023-03-31 02942576 dpl-frs:DistributionCosts dpl-frs:Item7 2022-04-01 2023-03-31 02942576 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-04-01 2023-03-31 02942576 dpl-frs:Item8 2022-04-01 2023-03-31 02942576 dpl-frs:Item8 2022-03-31 02942576 dpl-frs:Item8 2023-03-31 02942576 dpl-frs:CostSales dpl-frs:Item8 2022-04-01 2023-03-31 02942576 dpl-frs:CostSales dpl-frs:Item8 2022-03-31 02942576 dpl-frs:CostSales dpl-frs:Item8 2023-03-31 02942576 dpl-frs:DistributionCosts dpl-frs:Item8 2022-04-01 2023-03-31 02942576 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-04-01 2023-03-31 02942576 dpl-frs:Item9 2022-04-01 2023-03-31 02942576 dpl-frs:Item9 2022-03-31 02942576 dpl-frs:Item9 2023-03-31 02942576 dpl-frs:CostSales dpl-frs:Item9 2022-04-01 2023-03-31 02942576 dpl-frs:CostSales dpl-frs:Item9 2022-03-31 02942576 dpl-frs:CostSales dpl-frs:Item9 2023-03-31 02942576 dpl-frs:DistributionCosts dpl-frs:Item9 2022-04-01 2023-03-31 02942576 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-04-01 2023-03-31 02942576 dpl-frs:Item10 2022-04-01 2023-03-31 02942576 dpl-frs:Item10 2022-03-31 02942576 dpl-frs:Item10 2023-03-31 02942576 dpl-frs:CostSales dpl-frs:Item10 2022-04-01 2023-03-31 02942576 dpl-frs:CostSales dpl-frs:Item10 2022-03-31 02942576 dpl-frs:CostSales dpl-frs:Item10 2023-03-31 02942576 dpl-frs:DistributionCosts dpl-frs:Item10 2022-04-01 2023-03-31 02942576 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-04-01 2023-03-31 02942576 dpl-frs:Item11 2022-04-01 2023-03-31 02942576 dpl-frs:Item11 2022-03-31 02942576 dpl-frs:Item11 2023-03-31 02942576 dpl-frs:CostSales dpl-frs:Item11 2022-04-01 2023-03-31 02942576 dpl-frs:CostSales dpl-frs:Item11 2022-03-31 02942576 dpl-frs:CostSales dpl-frs:Item11 2023-03-31 02942576 dpl-frs:DistributionCosts dpl-frs:Item11 2022-04-01 2023-03-31 02942576 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-04-01 2023-03-31 02942576 dpl-frs:Item12 2022-04-01 2023-03-31 02942576 dpl-frs:Item12 2022-03-31 02942576 dpl-frs:Item12 2023-03-31 02942576 dpl-frs:CostSales dpl-frs:Item12 2022-04-01 2023-03-31 02942576 dpl-frs:CostSales dpl-frs:Item12 2022-03-31 02942576 dpl-frs:CostSales dpl-frs:Item12 2023-03-31 02942576 dpl-frs:DistributionCosts dpl-frs:Item12 2022-04-01 2023-03-31 02942576 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-04-01 2023-03-31 02942576 1 2022-04-01 2023-03-31 02942576 frs-countries:EnglandWales 2022-04-01 2023-03-31 02942576 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-03-31 02942576 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-03-31 02942576 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-03-31 02942576 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-03-31 02942576 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-04-01 2022-03-31 02942576 frs-core:AllSubsidiaries 2021-04-01 2022-03-31 02942576 frs-core:KeyManagementPersonnel 2021-04-01 2022-03-31 02942576 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-04-01 2022-03-31 02942576 frs-core:OtherRelatedParties 2021-04-01 2022-03-31 02942576 2021-03-31 02942576 2022-03-31 02942576 2021-04-01 2022-03-31 02942576 frs-core:CurrentFinancialInstruments 2022-03-31 02942576 frs-core:CurrentFinancialInstruments 2021-04-01 2022-03-31 02942576 frs-core:Non-currentFinancialInstruments 2022-03-31 02942576 frs-core:Non-currentFinancialInstruments 2021-04-01 2022-03-31 02942576 frs-core:CurrentFinancialInstruments 2021-04-01 2022-03-31 02942576 frs-core:CurrentFinancialInstruments 2022-03-31 02942576 frs-core:AfterOneYear 2021-04-01 2022-03-31 02942576 frs-core:BetweenOneFiveYears 2021-04-01 2022-03-31 02942576 frs-core:BetweenOneFiveYears 2022-03-31 02942576 frs-core:ComputerEquipment 2022-03-31 02942576 frs-core:ComputerEquipment 2021-04-01 2022-03-31 02942576 frs-core:ComputerEquipment 2021-03-31 02942576 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-03-31 02942576 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-04-01 2022-03-31 02942576 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-03-31 02942576 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-03-31 02942576 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-04-01 2022-03-31 02942576 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-03-31 02942576 frs-core:FurnitureFittings 2022-03-31 02942576 frs-core:FurnitureFittings 2021-04-01 2022-03-31 02942576 frs-core:FurnitureFittings 2021-03-31 02942576 frs-core:NetGoodwill 2022-03-31 02942576 frs-core:NetGoodwill 2021-04-01 2022-03-31 02942576 frs-core:NetGoodwill 2021-03-31 02942576 frs-core:InvestmentPropertyIncludedWithinPPE 2022-03-31 02942576 frs-core:InvestmentPropertyIncludedWithinPPE 2021-04-01 2022-03-31 02942576 frs-core:InvestmentPropertyIncludedWithinPPE 2021-03-31 02942576 frs-core:LandBuildings 2022-03-31 02942576 frs-core:LandBuildings 2021-04-01 2022-03-31 02942576 frs-core:LandBuildings 2021-03-31 02942576 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-03-31 02942576 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-04-01 2022-03-31 02942576 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-03-31 02942576 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-03-31 02942576 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-04-01 2022-03-31 02942576 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-03-31 02942576 frs-core:MoreThanFiveYears 2021-04-01 2022-03-31 02942576 frs-core:MoreThanFiveYears 2022-03-31 02942576 frs-core:MotorVehicles 2022-03-31 02942576 frs-core:MotorVehicles 2021-04-01 2022-03-31 02942576 frs-core:MotorVehicles 2021-03-31 02942576 frs-core:OtherResidualIntangibleAssets 2022-03-31 02942576 frs-core:OtherResidualIntangibleAssets 2021-04-01 2022-03-31 02942576 frs-core:OtherResidualIntangibleAssets 2021-03-31 02942576 frs-core:PlantMachinery 2022-03-31 02942576 frs-core:PlantMachinery 2021-04-01 2022-03-31 02942576 frs-core:PlantMachinery 2021-03-31 02942576 frs-core:Secured 2022-03-31 02942576 frs-core:Unsecured 2022-03-31 02942576 frs-core:WithinOneYear 2021-04-01 2022-03-31 02942576 frs-core:WithinOneYear 2022-03-31 02942576 frs-core:CapitalRedemptionReserve 2021-04-01 2022-03-31 02942576 frs-core:CapitalRedemptionReserve 2021-03-31 02942576 frs-core:CapitalRedemptionReserve 2022-03-31 02942576 frs-core:OtherReservesSubtotal 2021-04-01 2022-03-31 02942576 frs-core:OtherReservesSubtotal 2021-03-31 02942576 frs-core:OtherReservesSubtotal 2022-03-31 02942576 frs-core:RevaluationReserve 2021-04-01 2022-03-31 02942576 frs-core:RevaluationReserve 2021-03-31 02942576 frs-core:RevaluationReserve 2022-03-31 02942576 frs-core:SharePremium 2021-04-01 2022-03-31 02942576 frs-core:SharePremium 2021-03-31 02942576 frs-core:SharePremium 2022-03-31 02942576 frs-core:ShareCapital 2021-04-01 2022-03-31 02942576 frs-core:ShareCapital 2021-03-31 02942576 frs-core:ShareCapital 2022-03-31 02942576 frs-core:RetainedEarningsAccumulatedLosses 2021-04-01 2022-03-31 02942576 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-03-31 02942576 frs-core:RetainedEarningsAccumulatedLosses 2022-03-31 02942576 frs-core:RetainedEarningsAccumulatedLosses 2021-03-31 02942576 frs-core:RetainedEarningsAccumulatedLosses 2022-03-31 02942576 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-03-31 02942576 frs-countries:UnitedKingdom 2021-04-01 2022-03-31 02942576 frs-countries:Europe 2021-04-01 2022-03-31 02942576 frs-countries:NorthAmerica 2021-04-01 2022-03-31 02942576 frs-countries:SouthAmerica 2021-04-01 2022-03-31 02942576 frs-countries:Asia 2021-04-01 2022-03-31 02942576 frs-countries:RestWorldOutsideUK 2021-04-01 2022-03-31 02942576 frs-bus:HighestPaidDirector 2021-04-01 2022-03-31 02942576 frs-bus:PrivateLimitedCompanyLtd 2021-04-01 2022-03-31 02942576 frs-bus:CompanyLimitedByGuarantee 2021-04-01 2022-03-31 02942576 frs-bus:LimitedLiabilityPartnershipLLP 2021-04-01 2022-03-31 02942576 frs-bus:LimitedLiabilityPartnershipsSORP 2021-04-01 2022-03-31 02942576 frs-bus:FullAccounts 2021-04-01 2022-03-31 02942576 frs-bus:FilletedAccounts 2021-04-01 2022-03-31 02942576 frs-bus:AbridgedAccounts 2021-04-01 2022-03-31 02942576 frs-bus:FRS102 2021-04-01 2022-03-31 02942576 frs-bus:MediumEntities 2021-04-01 2022-03-31 02942576 frs-bus:SmallEntities 2021-04-01 2022-03-31 02942576 frs-bus:EntityHasNeverTraded 2021-04-01 2022-03-31 02942576 frs-bus:EntityNoLongerTradingButTradedInPast 2021-04-01 2022-03-31 02942576 frs-bus:Audited 2021-04-01 2022-03-31 02942576 frs-bus:AuditExempt-NoAccountantsReport 2021-04-01 2022-03-31 02942576 frs-bus:AuditExemptWithAccountantsReport 2021-04-01 2022-03-31 02942576 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-04-01 2022-03-31 02942576 frs-bus:LargeCompaniesRegimeForAccounts 2021-04-01 2022-03-31 02942576 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-04-01 2022-03-31 02942576 frs-bus:SmallCompaniesRegimeForAccounts 2021-04-01 2022-03-31 02942576 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-04-01 2022-03-31 02942576 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-04-01 2022-03-31 02942576 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-04-01 2022-03-31 02942576 frs-bus:OrdinaryShareClass1 2021-04-01 2022-03-31 02942576 frs-bus:OrdinaryShareClass1 2021-03-31 02942576 frs-bus:OrdinaryShareClass1 2022-03-31 02942576 frs-bus:OrdinaryShareClass2 2021-04-01 2022-03-31 02942576 frs-bus:OrdinaryShareClass2 2021-03-31 02942576 frs-bus:OrdinaryShareClass2 2022-03-31 02942576 frs-bus:OrdinaryShareClass3 2021-04-01 2022-03-31 02942576 frs-bus:OrdinaryShareClass3 2021-03-31 02942576 frs-bus:OrdinaryShareClass3 2022-03-31 02942576 frs-bus:OrdinaryShareClass4 2021-04-01 2022-03-31 02942576 frs-bus:OrdinaryShareClass4 2021-03-31 02942576 frs-bus:OrdinaryShareClass4 2022-03-31 02942576 frs-bus:OrdinaryShareClass5 2021-04-01 2022-03-31 02942576 frs-bus:OrdinaryShareClass5 2021-03-31 02942576 frs-bus:OrdinaryShareClass5 2022-03-31 02942576 frs-bus:PreferenceShareClass1 2021-04-01 2022-03-31 02942576 frs-bus:PreferenceShareClass1 2021-03-31 02942576 frs-bus:PreferenceShareClass1 2022-03-31 02942576 frs-bus:PreferenceShareClass2 2021-04-01 2022-03-31 02942576 frs-bus:PreferenceShareClass2 2021-03-31 02942576 frs-bus:PreferenceShareClass2 2022-03-31 02942576 frs-bus:PreferenceShareClass3 2021-04-01 2022-03-31 02942576 frs-bus:PreferenceShareClass3 2021-03-31 02942576 frs-bus:PreferenceShareClass3 2022-03-31 02942576 frs-bus:PreferenceShareClass4 2021-04-01 2022-03-31 02942576 frs-bus:PreferenceShareClass4 2021-03-31 02942576 frs-bus:PreferenceShareClass4 2022-03-31 02942576 frs-bus:PreferenceShareClass5 2021-04-01 2022-03-31 02942576 frs-bus:PreferenceShareClass5 2021-03-31 02942576 frs-bus:PreferenceShareClass5 2022-03-31 02942576 1 2021-04-01 2022-03-31 02942576 1 2022-03-31 02942576 1 2021-04-01 2022-03-31 02942576 frs-core:LeasedAssets 2021-04-01 2022-03-31 02942576 frs-core:OwnedAssets 2021-04-01 2022-03-31 02942576 frs-core:CurrencyRisk 2021-04-01 2022-03-31 02942576 frs-core:MarketRisk 2021-04-01 2022-03-31 02942576 frs-core:InterestRateRisk 2021-04-01 2022-03-31 02942576 frs-core:DeferredTaxation 2021-04-01 2022-03-31 02942576 frs-core:DeferredTaxation 2021-03-31 02942576 frs-core:DeferredTaxation 2022-03-31 02942576 frs-core:OtherProvisionsContingentLiabilities 2021-04-01 2022-03-31 02942576 frs-core:OtherProvisionsContingentLiabilities 2021-03-31 02942576 frs-core:OtherProvisionsContingentLiabilities 2022-03-31 02942576 frs-core:ProvisionsDeferredTax 2022-03-31 02942576 frs-core:OtherDeferredTax 2022-03-31 02942576 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-03-31 02942576 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-03-31 02942576 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-03-31 02942576 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-04-01 2022-03-31 02942576 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-03-31 02942576 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-03-31 02942576 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-04-01 2022-03-31 02942576 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-03-31 02942576 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-03-31 02942576 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-04-01 2022-03-31 02942576 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-03-31 02942576 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-03-31 02942576 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-03-31 02942576 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-03-31 02942576 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-03-31 02942576 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-03-31 02942576 frs-core:Share-basedPaymentsDeferredTax 2022-03-31 02942576 frs-core:TaxCreditsDeferredTax 2022-03-31 02942576 frs-core:CostValuation 2021-03-31 02942576 frs-core:AdditionsToInvestments 2022-03-31 02942576 frs-core:DisposalsRepaymentsInvestments 2022-03-31 02942576 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-03-31 02942576 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-03-31 02942576 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-03-31 02942576 frs-core:OtherIncreaseDecreaseInInvestments 2022-03-31 02942576 frs-core:CostValuation 2022-03-31 02942576 frs-core:ProvisionsForImpairmentInvestments 2021-03-31 02942576 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-03-31 02942576 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-03-31 02942576 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-03-31 02942576 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-03-31 02942576 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-03-31 02942576 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-03-31 02942576 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-03-31 02942576 frs-core:ProvisionsForImpairmentInvestments 2022-03-31 02942576 frs-core:ListedExchangeTraded 2022-03-31 02942576 frs-core:ListedExchangeTraded 2021-03-31 02942576 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-03-31 02942576 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-03-31 02942576 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-03-31 02942576 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-03-31 02942576 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-03-31 02942576 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-03-31 02942576 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-03-31 02942576 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-03-31 02942576 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-03-31 02942576 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 02942576 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 02942576 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 02942576 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 02942576 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-03-31 02942576 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 02942576 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 02942576 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 02942576 frs-core:UnlistedNon-exchangeTraded 2022-03-31 02942576 frs-core:UnlistedNon-exchangeTraded 2021-03-31 02942576 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-03-31 02942576 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 02942576 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 02942576 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 02942576 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 02942576 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 02942576 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 02942576 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-03-31 02942576 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-03-31 02942576 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 02942576 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 02942576 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 02942576 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 02942576 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-03-31 02942576 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 02942576 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 02942576 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 02942576 dpl-frs:CostSales 2021-04-01 2022-03-31 02942576 dpl-frs:CostSales 2021-03-31 02942576 dpl-frs:CostSales 2022-03-31 02942576 dpl-frs:DistributionCosts 2021-04-01 2022-03-31 02942576 dpl-frs:AdministrativeExpenses 2021-04-01 2022-03-31 02942576 frs-bus:Director1 2021-04-01 2022-03-31 02942576 frs-bus:Director1 2021-03-31 02942576 frs-bus:Director1 2022-03-31 02942576 frs-bus:Director2 2021-04-01 2022-03-31 02942576 frs-bus:Director2 2021-03-31 02942576 frs-bus:Director2 2022-03-31 02942576 1 2021-04-01 2022-03-31 02942576 frs-core:CurrentFinancialInstruments 1 2022-03-31 02942576 frs-core:Non-currentFinancialInstruments 1 2022-03-31 02942576 2 2021-04-01 2022-03-31 02942576 frs-core:CurrentFinancialInstruments 2 2022-03-31 02942576 frs-core:Non-currentFinancialInstruments 2 2022-03-31 02942576 3 2021-04-01 2022-03-31 02942576 frs-core:CurrentFinancialInstruments 3 2022-03-31 02942576 frs-core:Non-currentFinancialInstruments 3 2022-03-31 02942576 4 2021-04-01 2022-03-31 02942576 frs-core:CurrentFinancialInstruments 4 2022-03-31 02942576 frs-core:Non-currentFinancialInstruments 4 2022-03-31 02942576 5 2021-04-01 2022-03-31 02942576 frs-core:CurrentFinancialInstruments 5 2022-03-31 02942576 frs-core:Non-currentFinancialInstruments 5 2022-03-31 02942576 6 2021-04-01 2022-03-31 02942576 frs-core:CurrentFinancialInstruments 6 2022-03-31 02942576 frs-core:Non-currentFinancialInstruments 6 2022-03-31 02942576 7 2021-04-01 2022-03-31 02942576 frs-core:CurrentFinancialInstruments 7 2022-03-31 02942576 frs-core:Non-currentFinancialInstruments 7 2022-03-31 02942576 8 2021-04-01 2022-03-31 02942576 frs-core:CurrentFinancialInstruments 8 2022-03-31 02942576 frs-core:Non-currentFinancialInstruments 8 2022-03-31 02942576 9 2021-04-01 2022-03-31 02942576 frs-core:CurrentFinancialInstruments 9 2022-03-31 02942576 frs-core:Non-currentFinancialInstruments 9 2022-03-31 02942576 10 2021-04-01 2022-03-31 02942576 frs-core:CurrentFinancialInstruments 10 2022-03-31 02942576 frs-core:Non-currentFinancialInstruments 10 2022-03-31 02942576 11 2021-04-01 2022-03-31 02942576 frs-core:CurrentFinancialInstruments 11 2022-03-31 02942576 frs-core:Non-currentFinancialInstruments 11 2022-03-31 02942576 12 2021-04-01 2022-03-31 02942576 frs-core:CurrentFinancialInstruments 12 2022-03-31 02942576 frs-core:Non-currentFinancialInstruments 12 2022-03-31 02942576 13 2021-04-01 2022-03-31 02942576 frs-core:CurrentFinancialInstruments 13 2022-03-31 02942576 frs-core:Non-currentFinancialInstruments 13 2022-03-31 02942576 14 2021-04-01 2022-03-31 02942576 frs-core:CurrentFinancialInstruments 14 2022-03-31 02942576 frs-core:Non-currentFinancialInstruments 14 2022-03-31 02942576 15 2021-04-01 2022-03-31 02942576 frs-core:CurrentFinancialInstruments 15 2022-03-31 02942576 frs-core:Non-currentFinancialInstruments 15 2022-03-31 02942576 16 2021-04-01 2022-03-31 02942576 frs-core:CurrentFinancialInstruments 16 2022-03-31 02942576 frs-core:Non-currentFinancialInstruments 16 2022-03-31 02942576 17 2021-04-01 2022-03-31 02942576 frs-core:CurrentFinancialInstruments 17 2022-03-31 02942576 frs-core:Non-currentFinancialInstruments 17 2022-03-31 02942576 18 2021-04-01 2022-03-31 02942576 frs-core:CurrentFinancialInstruments 18 2022-03-31 02942576 frs-core:Non-currentFinancialInstruments 18 2022-03-31 02942576 19 2021-04-01 2022-03-31 02942576 frs-core:CurrentFinancialInstruments 19 2022-03-31 02942576 frs-core:Non-currentFinancialInstruments 19 2022-03-31 02942576 20 2021-04-01 2022-03-31 02942576 frs-core:CurrentFinancialInstruments 20 2022-03-31 02942576 frs-core:Non-currentFinancialInstruments 20 2022-03-31 02942576 dpl-frs:Item1 2021-04-01 2022-03-31 02942576 dpl-frs:Item1 2021-03-31 02942576 dpl-frs:Item1 2022-03-31 02942576 dpl-frs:CostSales dpl-frs:Item1 2021-04-01 2022-03-31 02942576 dpl-frs:CostSales dpl-frs:Item1 2021-03-31 02942576 dpl-frs:CostSales dpl-frs:Item1 2022-03-31 02942576 dpl-frs:DistributionCosts dpl-frs:Item1 2021-04-01 2022-03-31 02942576 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-04-01 2022-03-31 02942576 dpl-frs:Item2 2021-04-01 2022-03-31 02942576 dpl-frs:Item2 2021-03-31 02942576 dpl-frs:Item2 2022-03-31 02942576 dpl-frs:CostSales dpl-frs:Item2 2021-04-01 2022-03-31 02942576 dpl-frs:CostSales dpl-frs:Item2 2021-03-31 02942576 dpl-frs:CostSales dpl-frs:Item2 2022-03-31 02942576 dpl-frs:DistributionCosts dpl-frs:Item2 2021-04-01 2022-03-31 02942576 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-04-01 2022-03-31 02942576 dpl-frs:Item3 2021-04-01 2022-03-31 02942576 dpl-frs:Item3 2021-03-31 02942576 dpl-frs:Item3 2022-03-31 02942576 dpl-frs:CostSales dpl-frs:Item3 2021-04-01 2022-03-31 02942576 dpl-frs:CostSales dpl-frs:Item3 2021-03-31 02942576 dpl-frs:CostSales dpl-frs:Item3 2022-03-31 02942576 dpl-frs:DistributionCosts dpl-frs:Item3 2021-04-01 2022-03-31 02942576 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-04-01 2022-03-31 02942576 dpl-frs:Item4 2021-04-01 2022-03-31 02942576 dpl-frs:Item4 2021-03-31 02942576 dpl-frs:Item4 2022-03-31 02942576 dpl-frs:CostSales dpl-frs:Item4 2021-04-01 2022-03-31 02942576 dpl-frs:CostSales dpl-frs:Item4 2021-03-31 02942576 dpl-frs:CostSales dpl-frs:Item4 2022-03-31 02942576 dpl-frs:DistributionCosts dpl-frs:Item4 2021-04-01 2022-03-31 02942576 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-04-01 2022-03-31 02942576 dpl-frs:Item5 2021-04-01 2022-03-31 02942576 dpl-frs:Item5 2021-03-31 02942576 dpl-frs:Item5 2022-03-31 02942576 dpl-frs:CostSales dpl-frs:Item5 2021-04-01 2022-03-31 02942576 dpl-frs:CostSales dpl-frs:Item5 2021-03-31 02942576 dpl-frs:CostSales dpl-frs:Item5 2022-03-31 02942576 dpl-frs:DistributionCosts dpl-frs:Item5 2021-04-01 2022-03-31 02942576 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-04-01 2022-03-31 02942576 dpl-frs:Item6 2021-04-01 2022-03-31 02942576 dpl-frs:Item6 2021-03-31 02942576 dpl-frs:Item6 2022-03-31 02942576 dpl-frs:CostSales dpl-frs:Item6 2021-04-01 2022-03-31 02942576 dpl-frs:CostSales dpl-frs:Item6 2021-03-31 02942576 dpl-frs:CostSales dpl-frs:Item6 2022-03-31 02942576 dpl-frs:DistributionCosts dpl-frs:Item6 2021-04-01 2022-03-31 02942576 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-04-01 2022-03-31 02942576 dpl-frs:Item7 2021-04-01 2022-03-31 02942576 dpl-frs:Item7 2021-03-31 02942576 dpl-frs:Item7 2022-03-31 02942576 dpl-frs:CostSales dpl-frs:Item7 2021-04-01 2022-03-31 02942576 dpl-frs:CostSales dpl-frs:Item7 2021-03-31 02942576 dpl-frs:CostSales dpl-frs:Item7 2022-03-31 02942576 dpl-frs:DistributionCosts dpl-frs:Item7 2021-04-01 2022-03-31 02942576 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-04-01 2022-03-31 02942576 dpl-frs:Item8 2021-04-01 2022-03-31 02942576 dpl-frs:Item8 2021-03-31 02942576 dpl-frs:Item8 2022-03-31 02942576 dpl-frs:CostSales dpl-frs:Item8 2021-04-01 2022-03-31 02942576 dpl-frs:CostSales dpl-frs:Item8 2021-03-31 02942576 dpl-frs:CostSales dpl-frs:Item8 2022-03-31 02942576 dpl-frs:DistributionCosts dpl-frs:Item8 2021-04-01 2022-03-31 02942576 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-04-01 2022-03-31 02942576 dpl-frs:Item9 2021-04-01 2022-03-31 02942576 dpl-frs:Item9 2021-03-31 02942576 dpl-frs:Item9 2022-03-31 02942576 dpl-frs:CostSales dpl-frs:Item9 2021-04-01 2022-03-31 02942576 dpl-frs:CostSales dpl-frs:Item9 2021-03-31 02942576 dpl-frs:CostSales dpl-frs:Item9 2022-03-31 02942576 dpl-frs:DistributionCosts dpl-frs:Item9 2021-04-01 2022-03-31 02942576 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-04-01 2022-03-31 02942576 dpl-frs:Item10 2021-04-01 2022-03-31 02942576 dpl-frs:Item10 2021-03-31 02942576 dpl-frs:Item10 2022-03-31 02942576 dpl-frs:CostSales dpl-frs:Item10 2021-04-01 2022-03-31 02942576 dpl-frs:CostSales dpl-frs:Item10 2021-03-31 02942576 dpl-frs:CostSales dpl-frs:Item10 2022-03-31 02942576 dpl-frs:DistributionCosts dpl-frs:Item10 2021-04-01 2022-03-31 02942576 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-04-01 2022-03-31 02942576 dpl-frs:Item11 2021-04-01 2022-03-31 02942576 dpl-frs:Item11 2021-03-31 02942576 dpl-frs:Item11 2022-03-31 02942576 dpl-frs:CostSales dpl-frs:Item11 2021-04-01 2022-03-31 02942576 dpl-frs:CostSales dpl-frs:Item11 2021-03-31 02942576 dpl-frs:CostSales dpl-frs:Item11 2022-03-31 02942576 dpl-frs:DistributionCosts dpl-frs:Item11 2021-04-01 2022-03-31 02942576 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-04-01 2022-03-31 02942576 dpl-frs:Item12 2021-04-01 2022-03-31 02942576 dpl-frs:Item12 2021-03-31 02942576 dpl-frs:Item12 2022-03-31 02942576 dpl-frs:CostSales dpl-frs:Item12 2021-04-01 2022-03-31 02942576 dpl-frs:CostSales dpl-frs:Item12 2021-03-31 02942576 dpl-frs:CostSales dpl-frs:Item12 2022-03-31 02942576 dpl-frs:DistributionCosts dpl-frs:Item12 2021-04-01 2022-03-31 02942576 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-04-01 2022-03-31 02942576 1 2021-04-01 2022-03-31 02942576 frs-countries:EnglandWales 2021-04-01 2022-03-31
Registered number: 02942576
London Buildings Holdings Limited
Unaudited Financial Statements
For The Year Ended 31 March 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 02942576
2023 2022
Notes £ £ £ £
FIXED ASSETS
Investments 4 103 3
103 3
CURRENT ASSETS
Debtors 5 49,902 50,002
49,902 50,002
NET CURRENT ASSETS (LIABILITIES) 49,902 50,002
TOTAL ASSETS LESS CURRENT LIABILITIES 50,005 50,005
NET ASSETS 50,005 50,005
CAPITAL AND RESERVES
Called up share capital 6 50,004 50,004
Profit and Loss Account 1 1
SHAREHOLDERS' FUNDS 50,005 50,005
For the year ending 31 March 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Colin Serlin
Director
23/12/2023
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
London Buildings Holdings Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02942576 . The registered office is 14th Floor 33 Cavendish Square, London, W1G 0PW.
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. Financial Instruments
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Profit and loss account.

Financial assets and liabilities are offset and the net amount reported in the Balance sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
2.3. Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment.
2.4. Debtors
Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
2.5. Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 2)
2 2
4. Investments
Unlisted
£
Cost
As at 1 April 2022 3
Additions 100
As at 31 March 2023 103
Provision
As at 1 April 2022 -
As at 31 March 2023 -
Net Book Value
As at 31 March 2023 103
As at 1 April 2022 3
Page 2
Page 3
5. Debtors
2023 2022
£ £
Due within one year
Other debtors 2 2
Amounts owed by group undertakings 49,900 50,000
49,902 50,002
6. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 50,004 50,004
7. Dividends
2023 2022
£ £
On equity shares:
Interim dividend paid 1,687,000 1,201,888
1,687,000 1,201,888
Page 3