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 00591186 Mrs G F Weddell iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 00591186 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-03-31 00591186 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-03-31 00591186 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-03-31 00591186 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-03-31 00591186 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-04-01 2023-03-31 00591186 frs-core:AllSubsidiaries 2022-04-01 2023-03-31 00591186 frs-core:KeyManagementPersonnel 2022-04-01 2023-03-31 00591186 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-04-01 2023-03-31 00591186 frs-core:OtherRelatedParties 2022-04-01 2023-03-31 00591186 2022-03-31 00591186 2023-03-31 00591186 2022-04-01 2023-03-31 00591186 frs-core:CurrentFinancialInstruments 2023-03-31 00591186 frs-core:CurrentFinancialInstruments 2022-04-01 2023-03-31 00591186 frs-core:Non-currentFinancialInstruments 2023-03-31 00591186 frs-core:Non-currentFinancialInstruments 2022-04-01 2023-03-31 00591186 frs-core:CurrentFinancialInstruments 2022-04-01 2023-03-31 00591186 frs-core:CurrentFinancialInstruments 2023-03-31 00591186 frs-core:AfterOneYear 2022-04-01 2023-03-31 00591186 frs-core:BetweenOneFiveYears 2022-04-01 2023-03-31 00591186 frs-core:BetweenOneFiveYears 2023-03-31 00591186 frs-core:ComputerEquipment 2023-03-31 00591186 frs-core:ComputerEquipment 2022-04-01 2023-03-31 00591186 frs-core:ComputerEquipment 2022-03-31 00591186 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-03-31 00591186 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-04-01 2023-03-31 00591186 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-03-31 00591186 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-03-31 00591186 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-04-01 2023-03-31 00591186 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-03-31 00591186 frs-core:FurnitureFittings 2023-03-31 00591186 frs-core:FurnitureFittings 2022-04-01 2023-03-31 00591186 frs-core:FurnitureFittings 2022-03-31 00591186 frs-core:NetGoodwill 2023-03-31 00591186 frs-core:NetGoodwill 2022-04-01 2023-03-31 00591186 frs-core:NetGoodwill 2022-03-31 00591186 frs-core:InvestmentPropertyIncludedWithinPPE 2023-03-31 00591186 frs-core:InvestmentPropertyIncludedWithinPPE 2022-04-01 2023-03-31 00591186 frs-core:InvestmentPropertyIncludedWithinPPE 2022-03-31 00591186 frs-core:LandBuildings 2023-03-31 00591186 frs-core:LandBuildings 2022-04-01 2023-03-31 00591186 frs-core:LandBuildings 2022-03-31 00591186 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-03-31 00591186 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-04-01 2023-03-31 00591186 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-03-31 00591186 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-03-31 00591186 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-04-01 2023-03-31 00591186 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-03-31 00591186 frs-core:MoreThanFiveYears 2022-04-01 2023-03-31 00591186 frs-core:MoreThanFiveYears 2023-03-31 00591186 frs-core:MotorVehicles 2023-03-31 00591186 frs-core:MotorVehicles 2022-04-01 2023-03-31 00591186 frs-core:MotorVehicles 2022-03-31 00591186 frs-core:OtherResidualIntangibleAssets 2023-03-31 00591186 frs-core:OtherResidualIntangibleAssets 2022-04-01 2023-03-31 00591186 frs-core:OtherResidualIntangibleAssets 2022-03-31 00591186 frs-core:PlantMachinery 2023-03-31 00591186 frs-core:PlantMachinery 2022-04-01 2023-03-31 00591186 frs-core:PlantMachinery 2022-03-31 00591186 frs-core:Secured 2023-03-31 00591186 frs-core:Unsecured 2023-03-31 00591186 frs-core:WithinOneYear 2022-04-01 2023-03-31 00591186 frs-core:WithinOneYear 2023-03-31 00591186 frs-core:CapitalRedemptionReserve 2022-04-01 2023-03-31 00591186 frs-core:CapitalRedemptionReserve 2022-03-31 00591186 frs-core:CapitalRedemptionReserve 2023-03-31 00591186 frs-core:OtherReservesSubtotal 2022-04-01 2023-03-31 00591186 frs-core:OtherReservesSubtotal 2022-03-31 00591186 frs-core:OtherReservesSubtotal 2023-03-31 00591186 frs-core:RevaluationReserve 2022-04-01 2023-03-31 00591186 frs-core:RevaluationReserve 2022-03-31 00591186 frs-core:RevaluationReserve 2023-03-31 00591186 frs-core:SharePremium 2022-04-01 2023-03-31 00591186 frs-core:SharePremium 2022-03-31 00591186 frs-core:SharePremium 2023-03-31 00591186 frs-core:ShareCapital 2022-04-01 2023-03-31 00591186 frs-core:ShareCapital 2022-03-31 00591186 frs-core:ShareCapital 2023-03-31 00591186 frs-core:RetainedEarningsAccumulatedLosses 2022-04-01 2023-03-31 00591186 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-03-31 00591186 frs-core:RetainedEarningsAccumulatedLosses 2023-03-31 00591186 frs-core:RetainedEarningsAccumulatedLosses 2022-03-31 00591186 frs-core:RetainedEarningsAccumulatedLosses 2023-03-31 00591186 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-03-31 00591186 frs-countries:UnitedKingdom 2022-04-01 2023-03-31 00591186 frs-countries:Europe 2022-04-01 2023-03-31 00591186 frs-countries:NorthAmerica 2022-04-01 2023-03-31 00591186 frs-countries:SouthAmerica 2022-04-01 2023-03-31 00591186 frs-countries:Asia 2022-04-01 2023-03-31 00591186 frs-countries:RestWorldOutsideUK 2022-04-01 2023-03-31 00591186 frs-bus:HighestPaidDirector 2022-04-01 2023-03-31 00591186 frs-bus:PrivateLimitedCompanyLtd 2022-04-01 2023-03-31 00591186 frs-bus:CompanyLimitedByGuarantee 2022-04-01 2023-03-31 00591186 frs-bus:LimitedLiabilityPartnershipLLP 2022-04-01 2023-03-31 00591186 frs-bus:LimitedLiabilityPartnershipsSORP 2022-04-01 2023-03-31 00591186 frs-bus:FullAccounts 2022-04-01 2023-03-31 00591186 frs-bus:FilletedAccounts 2022-04-01 2023-03-31 00591186 frs-bus:AbridgedAccounts 2022-04-01 2023-03-31 00591186 frs-bus:FRS102 2022-04-01 2023-03-31 00591186 frs-bus:MediumEntities 2022-04-01 2023-03-31 00591186 frs-bus:SmallEntities 2022-04-01 2023-03-31 00591186 frs-bus:EntityHasNeverTraded 2022-04-01 2023-03-31 00591186 frs-bus:EntityNoLongerTradingButTradedInPast 2022-04-01 2023-03-31 00591186 frs-bus:Audited 2022-04-01 2023-03-31 00591186 frs-bus:AuditExempt-NoAccountantsReport 2022-04-01 2023-03-31 00591186 frs-bus:AuditExemptWithAccountantsReport 2022-04-01 2023-03-31 00591186 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-04-01 2023-03-31 00591186 frs-bus:LargeCompaniesRegimeForAccounts 2022-04-01 2023-03-31 00591186 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-04-01 2023-03-31 00591186 frs-bus:SmallCompaniesRegimeForAccounts 2022-04-01 2023-03-31 00591186 frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-04-01 2023-03-31 00591186 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-04-01 2023-03-31 00591186 frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-04-01 2023-03-31 00591186 frs-bus:OrdinaryShareClass1 2022-04-01 2023-03-31 00591186 frs-bus:OrdinaryShareClass1 2022-03-31 00591186 frs-bus:OrdinaryShareClass1 2023-03-31 00591186 frs-bus:OrdinaryShareClass2 2022-04-01 2023-03-31 00591186 frs-bus:OrdinaryShareClass2 2022-03-31 00591186 frs-bus:OrdinaryShareClass2 2023-03-31 00591186 frs-bus:OrdinaryShareClass3 2022-04-01 2023-03-31 00591186 frs-bus:OrdinaryShareClass3 2022-03-31 00591186 frs-bus:OrdinaryShareClass3 2023-03-31 00591186 frs-bus:OrdinaryShareClass4 2022-04-01 2023-03-31 00591186 frs-bus:OrdinaryShareClass4 2022-03-31 00591186 frs-bus:OrdinaryShareClass4 2023-03-31 00591186 frs-bus:OrdinaryShareClass5 2022-04-01 2023-03-31 00591186 frs-bus:OrdinaryShareClass5 2022-03-31 00591186 frs-bus:OrdinaryShareClass5 2023-03-31 00591186 frs-bus:PreferenceShareClass1 2022-04-01 2023-03-31 00591186 frs-bus:PreferenceShareClass1 2022-03-31 00591186 frs-bus:PreferenceShareClass1 2023-03-31 00591186 frs-bus:PreferenceShareClass2 2022-04-01 2023-03-31 00591186 frs-bus:PreferenceShareClass2 2022-03-31 00591186 frs-bus:PreferenceShareClass2 2023-03-31 00591186 frs-bus:PreferenceShareClass3 2022-04-01 2023-03-31 00591186 frs-bus:PreferenceShareClass3 2022-03-31 00591186 frs-bus:PreferenceShareClass3 2023-03-31 00591186 frs-bus:PreferenceShareClass4 2022-04-01 2023-03-31 00591186 frs-bus:PreferenceShareClass4 2022-03-31 00591186 frs-bus:PreferenceShareClass4 2023-03-31 00591186 frs-bus:PreferenceShareClass5 2022-04-01 2023-03-31 00591186 frs-bus:PreferenceShareClass5 2022-03-31 00591186 frs-bus:PreferenceShareClass5 2023-03-31 00591186 1 2022-04-01 2023-03-31 00591186 1 2023-03-31 00591186 1 2022-04-01 2023-03-31 00591186 frs-core:LeasedAssets 2022-04-01 2023-03-31 00591186 frs-core:OwnedAssets 2022-04-01 2023-03-31 00591186 frs-core:CurrencyRisk 2022-04-01 2023-03-31 00591186 frs-core:MarketRisk 2022-04-01 2023-03-31 00591186 frs-core:InterestRateRisk 2022-04-01 2023-03-31 00591186 frs-core:DeferredTaxation 2022-04-01 2023-03-31 00591186 frs-core:DeferredTaxation 2022-03-31 00591186 frs-core:DeferredTaxation 2023-03-31 00591186 frs-core:OtherProvisionsContingentLiabilities 2022-04-01 2023-03-31 00591186 frs-core:OtherProvisionsContingentLiabilities 2022-03-31 00591186 frs-core:OtherProvisionsContingentLiabilities 2023-03-31 00591186 frs-core:ProvisionsDeferredTax 2023-03-31 00591186 frs-core:OtherDeferredTax 2023-03-31 00591186 frs-core:AcceleratedTaxDepreciationDeferredTax 2023-03-31 00591186 frs-core:TaxLossesCarry-forwardsDeferredTax 2023-03-31 00591186 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-03-31 00591186 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-04-01 2023-03-31 00591186 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-03-31 00591186 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-03-31 00591186 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-04-01 2023-03-31 00591186 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-03-31 00591186 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-03-31 00591186 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-04-01 2023-03-31 00591186 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-03-31 00591186 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-03-31 00591186 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-03-31 00591186 frs-core:RevaluationInvestmentPropertyDeferredTax 2023-03-31 00591186 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-03-31 00591186 frs-core:OtherPost-employmentBenefitsDeferredTax 2023-03-31 00591186 frs-core:Share-basedPaymentsDeferredTax 2023-03-31 00591186 frs-core:TaxCreditsDeferredTax 2023-03-31 00591186 frs-core:CostValuation 2022-03-31 00591186 frs-core:AdditionsToInvestments 2023-03-31 00591186 frs-core:DisposalsRepaymentsInvestments 2023-03-31 00591186 frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-03-31 00591186 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-03-31 00591186 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-03-31 00591186 frs-core:OtherIncreaseDecreaseInInvestments 2023-03-31 00591186 frs-core:CostValuation 2023-03-31 00591186 frs-core:ProvisionsForImpairmentInvestments 2022-03-31 00591186 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-03-31 00591186 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-03-31 00591186 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-03-31 00591186 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-03-31 00591186 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-03-31 00591186 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-03-31 00591186 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-03-31 00591186 frs-core:ProvisionsForImpairmentInvestments 2023-03-31 00591186 frs-core:ListedExchangeTraded 2023-03-31 00591186 frs-core:ListedExchangeTraded 2022-03-31 00591186 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-03-31 00591186 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-03-31 00591186 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-03-31 00591186 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-03-31 00591186 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-03-31 00591186 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-03-31 00591186 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-03-31 00591186 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-03-31 00591186 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 00591186 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 00591186 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 00591186 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 00591186 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 00591186 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-03-31 00591186 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 00591186 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 00591186 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 00591186 frs-core:UnlistedNon-exchangeTraded 2023-03-31 00591186 frs-core:UnlistedNon-exchangeTraded 2022-03-31 00591186 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-03-31 00591186 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 00591186 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 00591186 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 00591186 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 00591186 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 00591186 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 00591186 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-03-31 00591186 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 00591186 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 00591186 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 00591186 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 00591186 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 00591186 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-03-31 00591186 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 00591186 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 00591186 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 00591186 dpl-frs:CostSales 2022-04-01 2023-03-31 00591186 dpl-frs:CostSales 2022-03-31 00591186 dpl-frs:CostSales 2023-03-31 00591186 dpl-frs:DistributionCosts 2022-04-01 2023-03-31 00591186 dpl-frs:AdministrativeExpenses 2022-04-01 2023-03-31 00591186 frs-bus:Director1 2022-04-01 2023-03-31 00591186 frs-bus:Director1 2022-03-31 00591186 frs-bus:Director1 2023-03-31 00591186 1 2022-04-01 2023-03-31 00591186 frs-core:CurrentFinancialInstruments 1 2023-03-31 00591186 frs-core:Non-currentFinancialInstruments 1 2023-03-31 00591186 2 2022-04-01 2023-03-31 00591186 frs-core:CurrentFinancialInstruments 2 2023-03-31 00591186 frs-core:Non-currentFinancialInstruments 2 2023-03-31 00591186 3 2022-04-01 2023-03-31 00591186 frs-core:CurrentFinancialInstruments 3 2023-03-31 00591186 frs-core:Non-currentFinancialInstruments 3 2023-03-31 00591186 4 2022-04-01 2023-03-31 00591186 frs-core:CurrentFinancialInstruments 4 2023-03-31 00591186 frs-core:Non-currentFinancialInstruments 4 2023-03-31 00591186 5 2022-04-01 2023-03-31 00591186 frs-core:CurrentFinancialInstruments 5 2023-03-31 00591186 frs-core:Non-currentFinancialInstruments 5 2023-03-31 00591186 6 2022-04-01 2023-03-31 00591186 frs-core:CurrentFinancialInstruments 6 2023-03-31 00591186 frs-core:Non-currentFinancialInstruments 6 2023-03-31 00591186 7 2022-04-01 2023-03-31 00591186 frs-core:CurrentFinancialInstruments 7 2023-03-31 00591186 frs-core:Non-currentFinancialInstruments 7 2023-03-31 00591186 8 2022-04-01 2023-03-31 00591186 frs-core:CurrentFinancialInstruments 8 2023-03-31 00591186 frs-core:Non-currentFinancialInstruments 8 2023-03-31 00591186 9 2022-04-01 2023-03-31 00591186 frs-core:CurrentFinancialInstruments 9 2023-03-31 00591186 frs-core:Non-currentFinancialInstruments 9 2023-03-31 00591186 10 2022-04-01 2023-03-31 00591186 frs-core:CurrentFinancialInstruments 10 2023-03-31 00591186 frs-core:Non-currentFinancialInstruments 10 2023-03-31 00591186 11 2022-04-01 2023-03-31 00591186 frs-core:CurrentFinancialInstruments 11 2023-03-31 00591186 frs-core:Non-currentFinancialInstruments 11 2023-03-31 00591186 12 2022-04-01 2023-03-31 00591186 frs-core:CurrentFinancialInstruments 12 2023-03-31 00591186 frs-core:Non-currentFinancialInstruments 12 2023-03-31 00591186 13 2022-04-01 2023-03-31 00591186 frs-core:CurrentFinancialInstruments 13 2023-03-31 00591186 frs-core:Non-currentFinancialInstruments 13 2023-03-31 00591186 14 2022-04-01 2023-03-31 00591186 frs-core:CurrentFinancialInstruments 14 2023-03-31 00591186 frs-core:Non-currentFinancialInstruments 14 2023-03-31 00591186 15 2022-04-01 2023-03-31 00591186 frs-core:CurrentFinancialInstruments 15 2023-03-31 00591186 frs-core:Non-currentFinancialInstruments 15 2023-03-31 00591186 16 2022-04-01 2023-03-31 00591186 frs-core:CurrentFinancialInstruments 16 2023-03-31 00591186 frs-core:Non-currentFinancialInstruments 16 2023-03-31 00591186 17 2022-04-01 2023-03-31 00591186 frs-core:CurrentFinancialInstruments 17 2023-03-31 00591186 frs-core:Non-currentFinancialInstruments 17 2023-03-31 00591186 18 2022-04-01 2023-03-31 00591186 frs-core:CurrentFinancialInstruments 18 2023-03-31 00591186 frs-core:Non-currentFinancialInstruments 18 2023-03-31 00591186 19 2022-04-01 2023-03-31 00591186 frs-core:CurrentFinancialInstruments 19 2023-03-31 00591186 frs-core:Non-currentFinancialInstruments 19 2023-03-31 00591186 20 2022-04-01 2023-03-31 00591186 frs-core:CurrentFinancialInstruments 20 2023-03-31 00591186 frs-core:Non-currentFinancialInstruments 20 2023-03-31 00591186 dpl-frs:Item1 2022-04-01 2023-03-31 00591186 dpl-frs:Item1 2022-03-31 00591186 dpl-frs:Item1 2023-03-31 00591186 dpl-frs:CostSales dpl-frs:Item1 2022-04-01 2023-03-31 00591186 dpl-frs:CostSales dpl-frs:Item1 2022-03-31 00591186 dpl-frs:CostSales dpl-frs:Item1 2023-03-31 00591186 dpl-frs:DistributionCosts dpl-frs:Item1 2022-04-01 2023-03-31 00591186 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-04-01 2023-03-31 00591186 dpl-frs:Item2 2022-04-01 2023-03-31 00591186 dpl-frs:Item2 2022-03-31 00591186 dpl-frs:Item2 2023-03-31 00591186 dpl-frs:CostSales dpl-frs:Item2 2022-04-01 2023-03-31 00591186 dpl-frs:CostSales dpl-frs:Item2 2022-03-31 00591186 dpl-frs:CostSales dpl-frs:Item2 2023-03-31 00591186 dpl-frs:DistributionCosts dpl-frs:Item2 2022-04-01 2023-03-31 00591186 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-04-01 2023-03-31 00591186 dpl-frs:Item3 2022-04-01 2023-03-31 00591186 dpl-frs:Item3 2022-03-31 00591186 dpl-frs:Item3 2023-03-31 00591186 dpl-frs:CostSales dpl-frs:Item3 2022-04-01 2023-03-31 00591186 dpl-frs:CostSales dpl-frs:Item3 2022-03-31 00591186 dpl-frs:CostSales dpl-frs:Item3 2023-03-31 00591186 dpl-frs:DistributionCosts dpl-frs:Item3 2022-04-01 2023-03-31 00591186 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-04-01 2023-03-31 00591186 dpl-frs:Item4 2022-04-01 2023-03-31 00591186 dpl-frs:Item4 2022-03-31 00591186 dpl-frs:Item4 2023-03-31 00591186 dpl-frs:CostSales dpl-frs:Item4 2022-04-01 2023-03-31 00591186 dpl-frs:CostSales dpl-frs:Item4 2022-03-31 00591186 dpl-frs:CostSales dpl-frs:Item4 2023-03-31 00591186 dpl-frs:DistributionCosts dpl-frs:Item4 2022-04-01 2023-03-31 00591186 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-04-01 2023-03-31 00591186 dpl-frs:Item5 2022-04-01 2023-03-31 00591186 dpl-frs:Item5 2022-03-31 00591186 dpl-frs:Item5 2023-03-31 00591186 dpl-frs:CostSales dpl-frs:Item5 2022-04-01 2023-03-31 00591186 dpl-frs:CostSales dpl-frs:Item5 2022-03-31 00591186 dpl-frs:CostSales dpl-frs:Item5 2023-03-31 00591186 dpl-frs:DistributionCosts dpl-frs:Item5 2022-04-01 2023-03-31 00591186 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-04-01 2023-03-31 00591186 dpl-frs:Item6 2022-04-01 2023-03-31 00591186 dpl-frs:Item6 2022-03-31 00591186 dpl-frs:Item6 2023-03-31 00591186 dpl-frs:CostSales dpl-frs:Item6 2022-04-01 2023-03-31 00591186 dpl-frs:CostSales dpl-frs:Item6 2022-03-31 00591186 dpl-frs:CostSales dpl-frs:Item6 2023-03-31 00591186 dpl-frs:DistributionCosts dpl-frs:Item6 2022-04-01 2023-03-31 00591186 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-04-01 2023-03-31 00591186 dpl-frs:Item7 2022-04-01 2023-03-31 00591186 dpl-frs:Item7 2022-03-31 00591186 dpl-frs:Item7 2023-03-31 00591186 dpl-frs:CostSales dpl-frs:Item7 2022-04-01 2023-03-31 00591186 dpl-frs:CostSales dpl-frs:Item7 2022-03-31 00591186 dpl-frs:CostSales dpl-frs:Item7 2023-03-31 00591186 dpl-frs:DistributionCosts dpl-frs:Item7 2022-04-01 2023-03-31 00591186 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-04-01 2023-03-31 00591186 dpl-frs:Item8 2022-04-01 2023-03-31 00591186 dpl-frs:Item8 2022-03-31 00591186 dpl-frs:Item8 2023-03-31 00591186 dpl-frs:CostSales dpl-frs:Item8 2022-04-01 2023-03-31 00591186 dpl-frs:CostSales dpl-frs:Item8 2022-03-31 00591186 dpl-frs:CostSales dpl-frs:Item8 2023-03-31 00591186 dpl-frs:DistributionCosts dpl-frs:Item8 2022-04-01 2023-03-31 00591186 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-04-01 2023-03-31 00591186 dpl-frs:Item9 2022-04-01 2023-03-31 00591186 dpl-frs:Item9 2022-03-31 00591186 dpl-frs:Item9 2023-03-31 00591186 dpl-frs:CostSales dpl-frs:Item9 2022-04-01 2023-03-31 00591186 dpl-frs:CostSales dpl-frs:Item9 2022-03-31 00591186 dpl-frs:CostSales dpl-frs:Item9 2023-03-31 00591186 dpl-frs:DistributionCosts dpl-frs:Item9 2022-04-01 2023-03-31 00591186 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-04-01 2023-03-31 00591186 dpl-frs:Item10 2022-04-01 2023-03-31 00591186 dpl-frs:Item10 2022-03-31 00591186 dpl-frs:Item10 2023-03-31 00591186 dpl-frs:CostSales dpl-frs:Item10 2022-04-01 2023-03-31 00591186 dpl-frs:CostSales dpl-frs:Item10 2022-03-31 00591186 dpl-frs:CostSales dpl-frs:Item10 2023-03-31 00591186 dpl-frs:DistributionCosts dpl-frs:Item10 2022-04-01 2023-03-31 00591186 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-04-01 2023-03-31 00591186 dpl-frs:Item11 2022-04-01 2023-03-31 00591186 dpl-frs:Item11 2022-03-31 00591186 dpl-frs:Item11 2023-03-31 00591186 dpl-frs:CostSales dpl-frs:Item11 2022-04-01 2023-03-31 00591186 dpl-frs:CostSales dpl-frs:Item11 2022-03-31 00591186 dpl-frs:CostSales dpl-frs:Item11 2023-03-31 00591186 dpl-frs:DistributionCosts dpl-frs:Item11 2022-04-01 2023-03-31 00591186 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-04-01 2023-03-31 00591186 dpl-frs:Item12 2022-04-01 2023-03-31 00591186 dpl-frs:Item12 2022-03-31 00591186 dpl-frs:Item12 2023-03-31 00591186 dpl-frs:CostSales dpl-frs:Item12 2022-04-01 2023-03-31 00591186 dpl-frs:CostSales dpl-frs:Item12 2022-03-31 00591186 dpl-frs:CostSales dpl-frs:Item12 2023-03-31 00591186 dpl-frs:DistributionCosts dpl-frs:Item12 2022-04-01 2023-03-31 00591186 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-04-01 2023-03-31 00591186 1 2022-04-01 2023-03-31 00591186 frs-countries:EnglandWales 2022-04-01 2023-03-31 00591186 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-03-31 00591186 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-03-31 00591186 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-03-31 00591186 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-03-31 00591186 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-04-01 2022-03-31 00591186 frs-core:AllSubsidiaries 2021-04-01 2022-03-31 00591186 frs-core:KeyManagementPersonnel 2021-04-01 2022-03-31 00591186 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-04-01 2022-03-31 00591186 frs-core:OtherRelatedParties 2021-04-01 2022-03-31 00591186 2021-03-31 00591186 2022-03-31 00591186 2021-04-01 2022-03-31 00591186 frs-core:CurrentFinancialInstruments 2022-03-31 00591186 frs-core:CurrentFinancialInstruments 2021-04-01 2022-03-31 00591186 frs-core:Non-currentFinancialInstruments 2022-03-31 00591186 frs-core:Non-currentFinancialInstruments 2021-04-01 2022-03-31 00591186 frs-core:CurrentFinancialInstruments 2021-04-01 2022-03-31 00591186 frs-core:CurrentFinancialInstruments 2022-03-31 00591186 frs-core:AfterOneYear 2021-04-01 2022-03-31 00591186 frs-core:BetweenOneFiveYears 2021-04-01 2022-03-31 00591186 frs-core:BetweenOneFiveYears 2022-03-31 00591186 frs-core:ComputerEquipment 2022-03-31 00591186 frs-core:ComputerEquipment 2021-04-01 2022-03-31 00591186 frs-core:ComputerEquipment 2021-03-31 00591186 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-03-31 00591186 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-04-01 2022-03-31 00591186 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-03-31 00591186 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-03-31 00591186 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-04-01 2022-03-31 00591186 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-03-31 00591186 frs-core:FurnitureFittings 2022-03-31 00591186 frs-core:FurnitureFittings 2021-04-01 2022-03-31 00591186 frs-core:FurnitureFittings 2021-03-31 00591186 frs-core:NetGoodwill 2022-03-31 00591186 frs-core:NetGoodwill 2021-04-01 2022-03-31 00591186 frs-core:NetGoodwill 2021-03-31 00591186 frs-core:InvestmentPropertyIncludedWithinPPE 2022-03-31 00591186 frs-core:InvestmentPropertyIncludedWithinPPE 2021-04-01 2022-03-31 00591186 frs-core:InvestmentPropertyIncludedWithinPPE 2021-03-31 00591186 frs-core:LandBuildings 2022-03-31 00591186 frs-core:LandBuildings 2021-04-01 2022-03-31 00591186 frs-core:LandBuildings 2021-03-31 00591186 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-03-31 00591186 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-04-01 2022-03-31 00591186 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-03-31 00591186 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-03-31 00591186 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-04-01 2022-03-31 00591186 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-03-31 00591186 frs-core:MoreThanFiveYears 2021-04-01 2022-03-31 00591186 frs-core:MoreThanFiveYears 2022-03-31 00591186 frs-core:MotorVehicles 2022-03-31 00591186 frs-core:MotorVehicles 2021-04-01 2022-03-31 00591186 frs-core:MotorVehicles 2021-03-31 00591186 frs-core:OtherResidualIntangibleAssets 2022-03-31 00591186 frs-core:OtherResidualIntangibleAssets 2021-04-01 2022-03-31 00591186 frs-core:OtherResidualIntangibleAssets 2021-03-31 00591186 frs-core:PlantMachinery 2022-03-31 00591186 frs-core:PlantMachinery 2021-04-01 2022-03-31 00591186 frs-core:PlantMachinery 2021-03-31 00591186 frs-core:Secured 2022-03-31 00591186 frs-core:Unsecured 2022-03-31 00591186 frs-core:WithinOneYear 2021-04-01 2022-03-31 00591186 frs-core:WithinOneYear 2022-03-31 00591186 frs-core:CapitalRedemptionReserve 2021-04-01 2022-03-31 00591186 frs-core:CapitalRedemptionReserve 2021-03-31 00591186 frs-core:CapitalRedemptionReserve 2022-03-31 00591186 frs-core:OtherReservesSubtotal 2021-04-01 2022-03-31 00591186 frs-core:OtherReservesSubtotal 2021-03-31 00591186 frs-core:OtherReservesSubtotal 2022-03-31 00591186 frs-core:RevaluationReserve 2021-04-01 2022-03-31 00591186 frs-core:RevaluationReserve 2021-03-31 00591186 frs-core:RevaluationReserve 2022-03-31 00591186 frs-core:SharePremium 2021-04-01 2022-03-31 00591186 frs-core:SharePremium 2021-03-31 00591186 frs-core:SharePremium 2022-03-31 00591186 frs-core:ShareCapital 2021-04-01 2022-03-31 00591186 frs-core:ShareCapital 2021-03-31 00591186 frs-core:ShareCapital 2022-03-31 00591186 frs-core:RetainedEarningsAccumulatedLosses 2021-04-01 2022-03-31 00591186 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-03-31 00591186 frs-core:RetainedEarningsAccumulatedLosses 2022-03-31 00591186 frs-core:RetainedEarningsAccumulatedLosses 2021-03-31 00591186 frs-core:RetainedEarningsAccumulatedLosses 2022-03-31 00591186 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-03-31 00591186 frs-countries:UnitedKingdom 2021-04-01 2022-03-31 00591186 frs-countries:Europe 2021-04-01 2022-03-31 00591186 frs-countries:NorthAmerica 2021-04-01 2022-03-31 00591186 frs-countries:SouthAmerica 2021-04-01 2022-03-31 00591186 frs-countries:Asia 2021-04-01 2022-03-31 00591186 frs-countries:RestWorldOutsideUK 2021-04-01 2022-03-31 00591186 frs-bus:HighestPaidDirector 2021-04-01 2022-03-31 00591186 frs-bus:PrivateLimitedCompanyLtd 2021-04-01 2022-03-31 00591186 frs-bus:CompanyLimitedByGuarantee 2021-04-01 2022-03-31 00591186 frs-bus:LimitedLiabilityPartnershipLLP 2021-04-01 2022-03-31 00591186 frs-bus:LimitedLiabilityPartnershipsSORP 2021-04-01 2022-03-31 00591186 frs-bus:FullAccounts 2021-04-01 2022-03-31 00591186 frs-bus:FilletedAccounts 2021-04-01 2022-03-31 00591186 frs-bus:AbridgedAccounts 2021-04-01 2022-03-31 00591186 frs-bus:FRS102 2021-04-01 2022-03-31 00591186 frs-bus:MediumEntities 2021-04-01 2022-03-31 00591186 frs-bus:SmallEntities 2021-04-01 2022-03-31 00591186 frs-bus:EntityHasNeverTraded 2021-04-01 2022-03-31 00591186 frs-bus:EntityNoLongerTradingButTradedInPast 2021-04-01 2022-03-31 00591186 frs-bus:Audited 2021-04-01 2022-03-31 00591186 frs-bus:AuditExempt-NoAccountantsReport 2021-04-01 2022-03-31 00591186 frs-bus:AuditExemptWithAccountantsReport 2021-04-01 2022-03-31 00591186 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-04-01 2022-03-31 00591186 frs-bus:LargeCompaniesRegimeForAccounts 2021-04-01 2022-03-31 00591186 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-04-01 2022-03-31 00591186 frs-bus:SmallCompaniesRegimeForAccounts 2021-04-01 2022-03-31 00591186 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-04-01 2022-03-31 00591186 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-04-01 2022-03-31 00591186 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-04-01 2022-03-31 00591186 frs-bus:OrdinaryShareClass1 2021-04-01 2022-03-31 00591186 frs-bus:OrdinaryShareClass1 2021-03-31 00591186 frs-bus:OrdinaryShareClass1 2022-03-31 00591186 frs-bus:OrdinaryShareClass2 2021-04-01 2022-03-31 00591186 frs-bus:OrdinaryShareClass2 2021-03-31 00591186 frs-bus:OrdinaryShareClass2 2022-03-31 00591186 frs-bus:OrdinaryShareClass3 2021-04-01 2022-03-31 00591186 frs-bus:OrdinaryShareClass3 2021-03-31 00591186 frs-bus:OrdinaryShareClass3 2022-03-31 00591186 frs-bus:OrdinaryShareClass4 2021-04-01 2022-03-31 00591186 frs-bus:OrdinaryShareClass4 2021-03-31 00591186 frs-bus:OrdinaryShareClass4 2022-03-31 00591186 frs-bus:OrdinaryShareClass5 2021-04-01 2022-03-31 00591186 frs-bus:OrdinaryShareClass5 2021-03-31 00591186 frs-bus:OrdinaryShareClass5 2022-03-31 00591186 frs-bus:PreferenceShareClass1 2021-04-01 2022-03-31 00591186 frs-bus:PreferenceShareClass1 2021-03-31 00591186 frs-bus:PreferenceShareClass1 2022-03-31 00591186 frs-bus:PreferenceShareClass2 2021-04-01 2022-03-31 00591186 frs-bus:PreferenceShareClass2 2021-03-31 00591186 frs-bus:PreferenceShareClass2 2022-03-31 00591186 frs-bus:PreferenceShareClass3 2021-04-01 2022-03-31 00591186 frs-bus:PreferenceShareClass3 2021-03-31 00591186 frs-bus:PreferenceShareClass3 2022-03-31 00591186 frs-bus:PreferenceShareClass4 2021-04-01 2022-03-31 00591186 frs-bus:PreferenceShareClass4 2021-03-31 00591186 frs-bus:PreferenceShareClass4 2022-03-31 00591186 frs-bus:PreferenceShareClass5 2021-04-01 2022-03-31 00591186 frs-bus:PreferenceShareClass5 2021-03-31 00591186 frs-bus:PreferenceShareClass5 2022-03-31 00591186 1 2021-04-01 2022-03-31 00591186 1 2022-03-31 00591186 1 2021-04-01 2022-03-31 00591186 frs-core:LeasedAssets 2021-04-01 2022-03-31 00591186 frs-core:OwnedAssets 2021-04-01 2022-03-31 00591186 frs-core:CurrencyRisk 2021-04-01 2022-03-31 00591186 frs-core:MarketRisk 2021-04-01 2022-03-31 00591186 frs-core:InterestRateRisk 2021-04-01 2022-03-31 00591186 frs-core:DeferredTaxation 2021-04-01 2022-03-31 00591186 frs-core:DeferredTaxation 2021-03-31 00591186 frs-core:DeferredTaxation 2022-03-31 00591186 frs-core:OtherProvisionsContingentLiabilities 2021-04-01 2022-03-31 00591186 frs-core:OtherProvisionsContingentLiabilities 2021-03-31 00591186 frs-core:OtherProvisionsContingentLiabilities 2022-03-31 00591186 frs-core:ProvisionsDeferredTax 2022-03-31 00591186 frs-core:OtherDeferredTax 2022-03-31 00591186 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-03-31 00591186 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-03-31 00591186 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-03-31 00591186 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-04-01 2022-03-31 00591186 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-03-31 00591186 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-03-31 00591186 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-04-01 2022-03-31 00591186 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-03-31 00591186 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-03-31 00591186 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-04-01 2022-03-31 00591186 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-03-31 00591186 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-03-31 00591186 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-03-31 00591186 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-03-31 00591186 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-03-31 00591186 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-03-31 00591186 frs-core:Share-basedPaymentsDeferredTax 2022-03-31 00591186 frs-core:TaxCreditsDeferredTax 2022-03-31 00591186 frs-core:CostValuation 2021-03-31 00591186 frs-core:AdditionsToInvestments 2022-03-31 00591186 frs-core:DisposalsRepaymentsInvestments 2022-03-31 00591186 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-03-31 00591186 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-03-31 00591186 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-03-31 00591186 frs-core:OtherIncreaseDecreaseInInvestments 2022-03-31 00591186 frs-core:CostValuation 2022-03-31 00591186 frs-core:ProvisionsForImpairmentInvestments 2021-03-31 00591186 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-03-31 00591186 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-03-31 00591186 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-03-31 00591186 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-03-31 00591186 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-03-31 00591186 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-03-31 00591186 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-03-31 00591186 frs-core:ProvisionsForImpairmentInvestments 2022-03-31 00591186 frs-core:ListedExchangeTraded 2022-03-31 00591186 frs-core:ListedExchangeTraded 2021-03-31 00591186 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-03-31 00591186 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-03-31 00591186 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-03-31 00591186 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-03-31 00591186 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-03-31 00591186 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-03-31 00591186 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-03-31 00591186 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-03-31 00591186 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-03-31 00591186 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 00591186 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 00591186 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 00591186 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 00591186 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-03-31 00591186 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 00591186 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 00591186 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 00591186 frs-core:UnlistedNon-exchangeTraded 2022-03-31 00591186 frs-core:UnlistedNon-exchangeTraded 2021-03-31 00591186 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-03-31 00591186 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 00591186 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 00591186 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 00591186 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 00591186 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 00591186 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 00591186 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-03-31 00591186 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-03-31 00591186 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 00591186 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 00591186 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 00591186 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 00591186 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-03-31 00591186 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 00591186 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 00591186 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 00591186 dpl-frs:CostSales 2021-04-01 2022-03-31 00591186 dpl-frs:CostSales 2021-03-31 00591186 dpl-frs:CostSales 2022-03-31 00591186 dpl-frs:DistributionCosts 2021-04-01 2022-03-31 00591186 dpl-frs:AdministrativeExpenses 2021-04-01 2022-03-31 00591186 frs-bus:Director1 2021-04-01 2022-03-31 00591186 frs-bus:Director1 2021-03-31 00591186 frs-bus:Director1 2022-03-31 00591186 1 2021-04-01 2022-03-31 00591186 frs-core:CurrentFinancialInstruments 1 2022-03-31 00591186 frs-core:Non-currentFinancialInstruments 1 2022-03-31 00591186 2 2021-04-01 2022-03-31 00591186 frs-core:CurrentFinancialInstruments 2 2022-03-31 00591186 frs-core:Non-currentFinancialInstruments 2 2022-03-31 00591186 3 2021-04-01 2022-03-31 00591186 frs-core:CurrentFinancialInstruments 3 2022-03-31 00591186 frs-core:Non-currentFinancialInstruments 3 2022-03-31 00591186 4 2021-04-01 2022-03-31 00591186 frs-core:CurrentFinancialInstruments 4 2022-03-31 00591186 frs-core:Non-currentFinancialInstruments 4 2022-03-31 00591186 5 2021-04-01 2022-03-31 00591186 frs-core:CurrentFinancialInstruments 5 2022-03-31 00591186 frs-core:Non-currentFinancialInstruments 5 2022-03-31 00591186 6 2021-04-01 2022-03-31 00591186 frs-core:CurrentFinancialInstruments 6 2022-03-31 00591186 frs-core:Non-currentFinancialInstruments 6 2022-03-31 00591186 7 2021-04-01 2022-03-31 00591186 frs-core:CurrentFinancialInstruments 7 2022-03-31 00591186 frs-core:Non-currentFinancialInstruments 7 2022-03-31 00591186 8 2021-04-01 2022-03-31 00591186 frs-core:CurrentFinancialInstruments 8 2022-03-31 00591186 frs-core:Non-currentFinancialInstruments 8 2022-03-31 00591186 9 2021-04-01 2022-03-31 00591186 frs-core:CurrentFinancialInstruments 9 2022-03-31 00591186 frs-core:Non-currentFinancialInstruments 9 2022-03-31 00591186 10 2021-04-01 2022-03-31 00591186 frs-core:CurrentFinancialInstruments 10 2022-03-31 00591186 frs-core:Non-currentFinancialInstruments 10 2022-03-31 00591186 11 2021-04-01 2022-03-31 00591186 frs-core:CurrentFinancialInstruments 11 2022-03-31 00591186 frs-core:Non-currentFinancialInstruments 11 2022-03-31 00591186 12 2021-04-01 2022-03-31 00591186 frs-core:CurrentFinancialInstruments 12 2022-03-31 00591186 frs-core:Non-currentFinancialInstruments 12 2022-03-31 00591186 13 2021-04-01 2022-03-31 00591186 frs-core:CurrentFinancialInstruments 13 2022-03-31 00591186 frs-core:Non-currentFinancialInstruments 13 2022-03-31 00591186 14 2021-04-01 2022-03-31 00591186 frs-core:CurrentFinancialInstruments 14 2022-03-31 00591186 frs-core:Non-currentFinancialInstruments 14 2022-03-31 00591186 15 2021-04-01 2022-03-31 00591186 frs-core:CurrentFinancialInstruments 15 2022-03-31 00591186 frs-core:Non-currentFinancialInstruments 15 2022-03-31 00591186 16 2021-04-01 2022-03-31 00591186 frs-core:CurrentFinancialInstruments 16 2022-03-31 00591186 frs-core:Non-currentFinancialInstruments 16 2022-03-31 00591186 17 2021-04-01 2022-03-31 00591186 frs-core:CurrentFinancialInstruments 17 2022-03-31 00591186 frs-core:Non-currentFinancialInstruments 17 2022-03-31 00591186 18 2021-04-01 2022-03-31 00591186 frs-core:CurrentFinancialInstruments 18 2022-03-31 00591186 frs-core:Non-currentFinancialInstruments 18 2022-03-31 00591186 19 2021-04-01 2022-03-31 00591186 frs-core:CurrentFinancialInstruments 19 2022-03-31 00591186 frs-core:Non-currentFinancialInstruments 19 2022-03-31 00591186 20 2021-04-01 2022-03-31 00591186 frs-core:CurrentFinancialInstruments 20 2022-03-31 00591186 frs-core:Non-currentFinancialInstruments 20 2022-03-31 00591186 dpl-frs:Item1 2021-04-01 2022-03-31 00591186 dpl-frs:Item1 2021-03-31 00591186 dpl-frs:Item1 2022-03-31 00591186 dpl-frs:CostSales dpl-frs:Item1 2021-04-01 2022-03-31 00591186 dpl-frs:CostSales dpl-frs:Item1 2021-03-31 00591186 dpl-frs:CostSales dpl-frs:Item1 2022-03-31 00591186 dpl-frs:DistributionCosts dpl-frs:Item1 2021-04-01 2022-03-31 00591186 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-04-01 2022-03-31 00591186 dpl-frs:Item2 2021-04-01 2022-03-31 00591186 dpl-frs:Item2 2021-03-31 00591186 dpl-frs:Item2 2022-03-31 00591186 dpl-frs:CostSales dpl-frs:Item2 2021-04-01 2022-03-31 00591186 dpl-frs:CostSales dpl-frs:Item2 2021-03-31 00591186 dpl-frs:CostSales dpl-frs:Item2 2022-03-31 00591186 dpl-frs:DistributionCosts dpl-frs:Item2 2021-04-01 2022-03-31 00591186 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-04-01 2022-03-31 00591186 dpl-frs:Item3 2021-04-01 2022-03-31 00591186 dpl-frs:Item3 2021-03-31 00591186 dpl-frs:Item3 2022-03-31 00591186 dpl-frs:CostSales dpl-frs:Item3 2021-04-01 2022-03-31 00591186 dpl-frs:CostSales dpl-frs:Item3 2021-03-31 00591186 dpl-frs:CostSales dpl-frs:Item3 2022-03-31 00591186 dpl-frs:DistributionCosts dpl-frs:Item3 2021-04-01 2022-03-31 00591186 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-04-01 2022-03-31 00591186 dpl-frs:Item4 2021-04-01 2022-03-31 00591186 dpl-frs:Item4 2021-03-31 00591186 dpl-frs:Item4 2022-03-31 00591186 dpl-frs:CostSales dpl-frs:Item4 2021-04-01 2022-03-31 00591186 dpl-frs:CostSales dpl-frs:Item4 2021-03-31 00591186 dpl-frs:CostSales dpl-frs:Item4 2022-03-31 00591186 dpl-frs:DistributionCosts dpl-frs:Item4 2021-04-01 2022-03-31 00591186 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-04-01 2022-03-31 00591186 dpl-frs:Item5 2021-04-01 2022-03-31 00591186 dpl-frs:Item5 2021-03-31 00591186 dpl-frs:Item5 2022-03-31 00591186 dpl-frs:CostSales dpl-frs:Item5 2021-04-01 2022-03-31 00591186 dpl-frs:CostSales dpl-frs:Item5 2021-03-31 00591186 dpl-frs:CostSales dpl-frs:Item5 2022-03-31 00591186 dpl-frs:DistributionCosts dpl-frs:Item5 2021-04-01 2022-03-31 00591186 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-04-01 2022-03-31 00591186 dpl-frs:Item6 2021-04-01 2022-03-31 00591186 dpl-frs:Item6 2021-03-31 00591186 dpl-frs:Item6 2022-03-31 00591186 dpl-frs:CostSales dpl-frs:Item6 2021-04-01 2022-03-31 00591186 dpl-frs:CostSales dpl-frs:Item6 2021-03-31 00591186 dpl-frs:CostSales dpl-frs:Item6 2022-03-31 00591186 dpl-frs:DistributionCosts dpl-frs:Item6 2021-04-01 2022-03-31 00591186 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-04-01 2022-03-31 00591186 dpl-frs:Item7 2021-04-01 2022-03-31 00591186 dpl-frs:Item7 2021-03-31 00591186 dpl-frs:Item7 2022-03-31 00591186 dpl-frs:CostSales dpl-frs:Item7 2021-04-01 2022-03-31 00591186 dpl-frs:CostSales dpl-frs:Item7 2021-03-31 00591186 dpl-frs:CostSales dpl-frs:Item7 2022-03-31 00591186 dpl-frs:DistributionCosts dpl-frs:Item7 2021-04-01 2022-03-31 00591186 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-04-01 2022-03-31 00591186 dpl-frs:Item8 2021-04-01 2022-03-31 00591186 dpl-frs:Item8 2021-03-31 00591186 dpl-frs:Item8 2022-03-31 00591186 dpl-frs:CostSales dpl-frs:Item8 2021-04-01 2022-03-31 00591186 dpl-frs:CostSales dpl-frs:Item8 2021-03-31 00591186 dpl-frs:CostSales dpl-frs:Item8 2022-03-31 00591186 dpl-frs:DistributionCosts dpl-frs:Item8 2021-04-01 2022-03-31 00591186 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-04-01 2022-03-31 00591186 dpl-frs:Item9 2021-04-01 2022-03-31 00591186 dpl-frs:Item9 2021-03-31 00591186 dpl-frs:Item9 2022-03-31 00591186 dpl-frs:CostSales dpl-frs:Item9 2021-04-01 2022-03-31 00591186 dpl-frs:CostSales dpl-frs:Item9 2021-03-31 00591186 dpl-frs:CostSales dpl-frs:Item9 2022-03-31 00591186 dpl-frs:DistributionCosts dpl-frs:Item9 2021-04-01 2022-03-31 00591186 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-04-01 2022-03-31 00591186 dpl-frs:Item10 2021-04-01 2022-03-31 00591186 dpl-frs:Item10 2021-03-31 00591186 dpl-frs:Item10 2022-03-31 00591186 dpl-frs:CostSales dpl-frs:Item10 2021-04-01 2022-03-31 00591186 dpl-frs:CostSales dpl-frs:Item10 2021-03-31 00591186 dpl-frs:CostSales dpl-frs:Item10 2022-03-31 00591186 dpl-frs:DistributionCosts dpl-frs:Item10 2021-04-01 2022-03-31 00591186 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-04-01 2022-03-31 00591186 dpl-frs:Item11 2021-04-01 2022-03-31 00591186 dpl-frs:Item11 2021-03-31 00591186 dpl-frs:Item11 2022-03-31 00591186 dpl-frs:CostSales dpl-frs:Item11 2021-04-01 2022-03-31 00591186 dpl-frs:CostSales dpl-frs:Item11 2021-03-31 00591186 dpl-frs:CostSales dpl-frs:Item11 2022-03-31 00591186 dpl-frs:DistributionCosts dpl-frs:Item11 2021-04-01 2022-03-31 00591186 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-04-01 2022-03-31 00591186 dpl-frs:Item12 2021-04-01 2022-03-31 00591186 dpl-frs:Item12 2021-03-31 00591186 dpl-frs:Item12 2022-03-31 00591186 dpl-frs:CostSales dpl-frs:Item12 2021-04-01 2022-03-31 00591186 dpl-frs:CostSales dpl-frs:Item12 2021-03-31 00591186 dpl-frs:CostSales dpl-frs:Item12 2022-03-31 00591186 dpl-frs:DistributionCosts dpl-frs:Item12 2021-04-01 2022-03-31 00591186 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-04-01 2022-03-31 00591186 1 2021-04-01 2022-03-31 00591186 frs-countries:EnglandWales 2021-04-01 2022-03-31
Registered number: 00591186
Atherton Estates Developments Limited
Unaudited Financial Statements
For The Year Ended 31 March 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 00591186
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 961 1,311
961 1,311
CURRENT ASSETS
Stocks 1,800,720 1,800,720
Debtors 5 1,517,659 1,502,531
Cash at bank and in hand 303,702 457,579
3,622,081 3,760,830
Creditors: Amounts Falling Due Within One Year 6 (17,069 ) (32,338 )
NET CURRENT ASSETS (LIABILITIES) 3,605,012 3,728,492
TOTAL ASSETS LESS CURRENT LIABILITIES 3,605,973 3,729,803
PROVISIONS FOR LIABILITIES
Deferred Taxation 7 (225,823 ) (256,781 )
NET ASSETS 3,380,150 3,473,022
CAPITAL AND RESERVES
Called up share capital 9 150,000 150,000
Share premium account 256,655 256,655
Profit and Loss Account 2,973,495 3,066,367
SHAREHOLDERS' FUNDS 3,380,150 3,473,022
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 her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared 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
Mrs G F Weddell
Director
20/12/2023
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Atherton Estates Developments Limited is a private company, limited by shares, incorporated in England & Wales, registered number 00591186 . The registered office is 151 Green Lane, Heywood, Lancashire, OL10 2EW.
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. Tangible Fixed Assets and Depreciation
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of
depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their
useful lives on the following bases:
Fixtures & Fittings 10% on cost
Computer Equipment 25% on cost
The gain or loss arising on the disposal of an asset is determined as the difference between the sale
proceeds and the carrying value of the asset, and is credited or charged to profit or loss.
Impairment of fixed assets
At each reporting period end date, the company reviews the carrying amounts of its tangible assets to
determine whether there is any indication that those assets have suffered an impairment loss. If any such
indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the
impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset,
the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.
Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use,
the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.
If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying
amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An
impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued
amount, in which case the impairment loss is treated as a revaluation decrease.
2.3. Leasing and Hire Purchase Contracts
Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss
on a straight line basis over the term of the relevant lease except where another more systematic basis is
more representative of the time pattern in which economic benefits from the leases asset are consumed.
Rental income from operating leases is recognised on a straight line basis over the term of the relevant lease.
Initial direct costs incurred in negotiating and arranging an operating lease are added to the carrying amount
of the leased asset and recognised on a straight line basis over the lease term.
2.4. Stocks and Work in Progress
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost
comprises direct materials and, where applicable, direct labour costs and those overheads that have been
incurred in bringing the stocks to their present location and condition. Investment properties transferred into
stock are carried forward at deemed cost, being fair value at the date of change in use.
At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks
over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or
loss. Reversals of impairment losses are also recognised in profit or loss.
Page 3
Page 4
2.5. Financial Instruments
Financial instruments
The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12
‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised when the company becomes party to the contractual provisions of the
instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when
there is a legally 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.
Basic financial assets
Basic financial assets, which include amounts due from fellow group undertakings, other debtors and bank
balances, are initially measured at transaction price including transaction costs and are subsequently carried
at amortised cost using the effective interest method unless the arrangement constitutes a financing
transaction, where the financial asset is measured at the present value of the future receipts discounted at a
market rate of interest.
Classification of financial liabilities
Financial liabilities and equity instruments are classified according to the substance of the contractual
arrangements entered into. An equity instrument is any contract that evidences a residual interest in the
assets of the company after deducting all of its liabilities.
Basic financial liabilities
Basic financial liabilities, including trade and other creditors are initially recognised at transaction price unless
the arrangement constitutes a financing transaction, where the debt instrument is measured at the present
value of the future payments discounted at a market rate of interest.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Equity instruments
Equity instruments issued by the company are recorded at the fair value of proceeds received, net of
transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no
longer at the discretion of the company.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
1 1
Page 4
Page 5
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 April 2022 575 1,398 1,973
As at 31 March 2023 575 1,398 1,973
Depreciation
As at 1 April 2022 575 87 662
Provided during the period - 350 350
As at 31 March 2023 575 437 1,012
Net Book Value
As at 31 March 2023 - 961 961
As at 1 April 2022 - 1,311 1,311
5. Debtors
2023 2022
£ £
Due within one year
Prepayments and accrued income 9,672 25,666
VAT 440 -
Amounts owed by group undertakings 1,010,408 1,010,407
1,020,520 1,036,073
Due after more than one year
Amounts owed by group undertakings 497,139 466,458
497,139 466,458
1,517,659 1,502,531
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 9,161 18,000
Accruals and deferred income 7,908 14,338
17,069 32,338
7. Deferred Taxation
The provision for deferred tax is made up as follows:
2023 2022
£ £
Other timing differences 225,823 256,781
Page 5
Page 6
8. Provisions for Liabilities
Deferred Tax Total
£ £
As at 1 April 2022 256,781 256,781
Deferred taxation (30,958 ) (30,958 )
Balance at 31 March 2023 225,823 225,823
9. Share Capital
2023 2022
Allotted, called up and fully paid £ £
150,000 Ordinary Shares of £ 1.00 each 150,000 150,000
Page 6