Acorah Software Products - Accounts Production 13.8.831 false true 30 June 2021 1 July 2020 false 1 July 2021 30 June 2022 30 June 2022 10216296 Mrs L B White Mr M A White iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10216296 frs-bus:Original frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-06-30 10216296 frs-bus:Original frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-06-30 10216296 frs-bus:Original frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-06-30 10216296 frs-bus:Original frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-07-01 2022-06-30 10216296 frs-bus:Original frs-core:AllSubsidiaries 2021-07-01 2022-06-30 10216296 frs-bus:Original frs-core:KeyManagementPersonnel 2021-07-01 2022-06-30 10216296 frs-bus:Original frs-core:EntitiesControlledByKeyManagementPersonnel 2021-07-01 2022-06-30 10216296 frs-bus:Original frs-core:OtherRelatedParties 2021-07-01 2022-06-30 10216296 2021-06-30 10216296 2022-06-30 10216296 2021-07-01 2022-06-30 10216296 frs-bus:Original frs-core:CurrentFinancialInstruments 2022-06-30 10216296 frs-bus:Original frs-core:CurrentFinancialInstruments 2021-07-01 2022-06-30 10216296 frs-bus:Original frs-core:Non-currentFinancialInstruments 2022-06-30 10216296 frs-bus:Original frs-core:Non-currentFinancialInstruments 2021-07-01 2022-06-30 10216296 frs-bus:Original frs-core:CurrentFinancialInstruments 2021-07-01 2022-06-30 10216296 frs-bus:Original frs-core:CurrentFinancialInstruments 2022-06-30 10216296 frs-bus:Original frs-core:AfterOneYear 2021-07-01 2022-06-30 10216296 frs-bus:Original frs-core:BetweenOneFiveYears 2021-07-01 2022-06-30 10216296 frs-bus:Original frs-core:BetweenOneFiveYears 2022-06-30 10216296 frs-bus:Original frs-core:ComputerEquipment 2022-06-30 10216296 frs-bus:Original frs-core:ComputerEquipment 2021-07-01 2022-06-30 10216296 frs-bus:Original frs-core:ComputerEquipment 2021-06-30 10216296 frs-bus:Original frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-06-30 10216296 frs-bus:Original frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-07-01 2022-06-30 10216296 frs-bus:Original frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-06-30 10216296 frs-bus:Original frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-06-30 10216296 frs-bus:Original frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-07-01 2022-06-30 10216296 frs-bus:Original frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-06-30 10216296 frs-bus:Original frs-core:FurnitureFittings 2022-06-30 10216296 frs-bus:Original frs-core:FurnitureFittings 2021-07-01 2022-06-30 10216296 frs-bus:Original frs-core:FurnitureFittings 2021-06-30 10216296 frs-bus:Original frs-core:NetGoodwill 2022-06-30 10216296 frs-bus:Original frs-core:NetGoodwill 2021-07-01 2022-06-30 10216296 frs-bus:Original frs-core:NetGoodwill 2021-06-30 10216296 frs-bus:Original frs-core:InvestmentPropertyIncludedWithinPPE 2022-06-30 10216296 frs-bus:Original frs-core:InvestmentPropertyIncludedWithinPPE 2021-07-01 2022-06-30 10216296 frs-bus:Original frs-core:InvestmentPropertyIncludedWithinPPE 2021-06-30 10216296 frs-bus:Original frs-core:LandBuildings 2022-06-30 10216296 frs-bus:Original frs-core:LandBuildings 2021-07-01 2022-06-30 10216296 frs-bus:Original frs-core:LandBuildings 2021-06-30 10216296 frs-bus:Original frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-06-30 10216296 frs-bus:Original frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-07-01 2022-06-30 10216296 frs-bus:Original frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-06-30 10216296 frs-bus:Original frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-06-30 10216296 frs-bus:Original frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-07-01 2022-06-30 10216296 frs-bus:Original frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-06-30 10216296 frs-bus:Original frs-core:MoreThanFiveYears 2021-07-01 2022-06-30 10216296 frs-bus:Original frs-core:MoreThanFiveYears 2022-06-30 10216296 frs-bus:Original frs-core:MotorVehicles 2022-06-30 10216296 frs-bus:Original frs-core:MotorVehicles 2021-07-01 2022-06-30 10216296 frs-bus:Original frs-core:MotorVehicles 2021-06-30 10216296 frs-bus:Original frs-core:OtherResidualIntangibleAssets 2022-06-30 10216296 frs-bus:Original frs-core:OtherResidualIntangibleAssets 2021-07-01 2022-06-30 10216296 frs-bus:Original frs-core:OtherResidualIntangibleAssets 2021-06-30 10216296 frs-bus:Original frs-core:PlantMachinery 2022-06-30 10216296 frs-bus:Original frs-core:PlantMachinery 2021-07-01 2022-06-30 10216296 frs-bus:Original frs-core:PlantMachinery 2021-06-30 10216296 frs-bus:Original frs-core:Secured 2022-06-30 10216296 frs-bus:Original frs-core:Unsecured 2022-06-30 10216296 frs-bus:Original frs-core:WithinOneYear 2021-07-01 2022-06-30 10216296 frs-bus:Original frs-core:WithinOneYear 2022-06-30 10216296 frs-bus:Original frs-core:CapitalRedemptionReserve 2021-07-01 2022-06-30 10216296 frs-bus:Original frs-core:CapitalRedemptionReserve 2021-06-30 10216296 frs-bus:Original frs-core:CapitalRedemptionReserve 2022-06-30 10216296 frs-bus:Original frs-core:OtherReservesSubtotal 2021-07-01 2022-06-30 10216296 frs-bus:Original frs-core:OtherReservesSubtotal 2021-06-30 10216296 frs-bus:Original frs-core:OtherReservesSubtotal 2022-06-30 10216296 frs-bus:Original frs-core:RevaluationReserve 2021-07-01 2022-06-30 10216296 frs-bus:Original frs-core:RevaluationReserve 2021-06-30 10216296 frs-bus:Original frs-core:RevaluationReserve 2022-06-30 10216296 frs-bus:Original frs-core:SharePremium 2021-07-01 2022-06-30 10216296 frs-bus:Original frs-core:SharePremium 2021-06-30 10216296 frs-bus:Original frs-core:SharePremium 2022-06-30 10216296 frs-bus:Original frs-core:ShareCapital 2021-07-01 2022-06-30 10216296 frs-bus:Original frs-core:ShareCapital 2021-06-30 10216296 frs-bus:Original frs-core:ShareCapital 2022-06-30 10216296 frs-bus:Original frs-core:RetainedEarningsAccumulatedLosses 2021-07-01 2022-06-30 10216296 frs-bus:Original frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-06-30 10216296 frs-bus:Original frs-core:RetainedEarningsAccumulatedLosses 2022-06-30 10216296 frs-bus:Original frs-core:RetainedEarningsAccumulatedLosses 2021-06-30 10216296 frs-bus:Original frs-core:RetainedEarningsAccumulatedLosses 2022-06-30 10216296 frs-bus:Original frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-06-30 10216296 frs-bus:Original frs-countries:UnitedKingdom 2021-07-01 2022-06-30 10216296 frs-bus:Original frs-countries:Europe 2021-07-01 2022-06-30 10216296 frs-bus:Original frs-countries:NorthAmerica 2021-07-01 2022-06-30 10216296 frs-bus:Original frs-countries:SouthAmerica 2021-07-01 2022-06-30 10216296 frs-bus:Original frs-countries:Asia 2021-07-01 2022-06-30 10216296 frs-bus:Original frs-countries:RestWorldOutsideUK 2021-07-01 2022-06-30 10216296 frs-bus:Original frs-bus:HighestPaidDirector 2021-07-01 2022-06-30 10216296 frs-bus:Original frs-bus:PrivateLimitedCompanyLtd 2021-07-01 2022-06-30 10216296 frs-bus:Original frs-bus:CompanyLimitedByGuarantee 2021-07-01 2022-06-30 10216296 frs-bus:Original frs-bus:LimitedLiabilityPartnershipLLP 2021-07-01 2022-06-30 10216296 frs-bus:Original frs-bus:LimitedLiabilityPartnershipsSORP 2021-07-01 2022-06-30 10216296 frs-bus:Original frs-bus:FullAccounts 2021-07-01 2022-06-30 10216296 frs-bus:Original frs-bus:FilletedAccounts 2021-07-01 2022-06-30 10216296 frs-bus:Original frs-bus:AbridgedAccounts 2021-07-01 2022-06-30 10216296 frs-bus:Original frs-bus:FRS102 2021-07-01 2022-06-30 10216296 frs-bus:Original frs-bus:MediumEntities 2021-07-01 2022-06-30 10216296 frs-bus:Original frs-bus:SmallEntities 2021-07-01 2022-06-30 10216296 frs-bus:Original frs-bus:EntityHasNeverTraded 2021-07-01 2022-06-30 10216296 frs-bus:Original frs-bus:EntityNoLongerTradingButTradedInPast 2021-07-01 2022-06-30 10216296 frs-bus:Original frs-bus:Audited 2021-07-01 2022-06-30 10216296 frs-bus:Original frs-bus:AuditExempt-NoAccountantsReport 2021-07-01 2022-06-30 10216296 frs-bus:Original frs-bus:AuditExemptWithAccountantsReport 2021-07-01 2022-06-30 10216296 frs-bus:Original frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-07-01 2022-06-30 10216296 frs-bus:Original frs-bus:LargeCompaniesRegimeForAccounts 2021-07-01 2022-06-30 10216296 frs-bus:Original frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-07-01 2022-06-30 10216296 frs-bus:Original frs-bus:SmallCompaniesRegimeForAccounts 2021-07-01 2022-06-30 10216296 frs-bus:Original frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-07-01 2022-06-30 10216296 frs-bus:Original frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-07-01 2022-06-30 10216296 frs-bus:Original frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-07-01 2022-06-30 10216296 frs-bus:Original frs-bus:OrdinaryShareClass1 2021-07-01 2022-06-30 10216296 frs-bus:Original frs-bus:OrdinaryShareClass1 2021-06-30 10216296 frs-bus:Original frs-bus:OrdinaryShareClass1 2022-06-30 10216296 frs-bus:Original frs-bus:OrdinaryShareClass2 2021-07-01 2022-06-30 10216296 frs-bus:Original frs-bus:OrdinaryShareClass2 2021-06-30 10216296 frs-bus:Original frs-bus:OrdinaryShareClass2 2022-06-30 10216296 frs-bus:Original frs-bus:OrdinaryShareClass3 2021-07-01 2022-06-30 10216296 frs-bus:Original frs-bus:OrdinaryShareClass3 2021-06-30 10216296 frs-bus:Original frs-bus:OrdinaryShareClass3 2022-06-30 10216296 frs-bus:Original frs-bus:OrdinaryShareClass4 2021-07-01 2022-06-30 10216296 frs-bus:Original frs-bus:OrdinaryShareClass4 2021-06-30 10216296 frs-bus:Original frs-bus:OrdinaryShareClass4 2022-06-30 10216296 frs-bus:Original frs-bus:OrdinaryShareClass5 2021-07-01 2022-06-30 10216296 frs-bus:Original frs-bus:OrdinaryShareClass5 2021-06-30 10216296 frs-bus:Original frs-bus:OrdinaryShareClass5 2022-06-30 10216296 frs-bus:Original frs-bus:PreferenceShareClass1 2021-07-01 2022-06-30 10216296 frs-bus:Original frs-bus:PreferenceShareClass1 2021-06-30 10216296 frs-bus:Original frs-bus:PreferenceShareClass1 2022-06-30 10216296 frs-bus:Original frs-bus:PreferenceShareClass2 2021-07-01 2022-06-30 10216296 frs-bus:Original frs-bus:PreferenceShareClass2 2021-06-30 10216296 frs-bus:Original frs-bus:PreferenceShareClass2 2022-06-30 10216296 frs-bus:Original frs-bus:PreferenceShareClass3 2021-07-01 2022-06-30 10216296 frs-bus:Original frs-bus:PreferenceShareClass3 2021-06-30 10216296 frs-bus:Original frs-bus:PreferenceShareClass3 2022-06-30 10216296 frs-bus:Original frs-bus:PreferenceShareClass4 2021-07-01 2022-06-30 10216296 frs-bus:Original frs-bus:PreferenceShareClass4 2021-06-30 10216296 frs-bus:Original frs-bus:PreferenceShareClass4 2022-06-30 10216296 frs-bus:Original frs-bus:PreferenceShareClass5 2021-07-01 2022-06-30 10216296 frs-bus:Original frs-bus:PreferenceShareClass5 2021-06-30 10216296 frs-bus:Original frs-bus:PreferenceShareClass5 2022-06-30 10216296 frs-bus:Original 1 2021-07-01 2022-06-30 10216296 frs-bus:Original 1 2022-06-30 10216296 frs-bus:Original 1 2021-07-01 2022-06-30 10216296 frs-bus:Original frs-core:LeasedAssets 2021-07-01 2022-06-30 10216296 frs-bus:Original frs-core:OwnedAssets 2021-07-01 2022-06-30 10216296 frs-bus:Original frs-core:CurrencyRisk 2021-07-01 2022-06-30 10216296 frs-bus:Original frs-core:MarketRisk 2021-07-01 2022-06-30 10216296 frs-bus:Original frs-core:InterestRateRisk 2021-07-01 2022-06-30 10216296 frs-bus:Original frs-core:DeferredTaxation 2021-07-01 2022-06-30 10216296 frs-bus:Original frs-core:DeferredTaxation 2021-06-30 10216296 frs-bus:Original frs-core:DeferredTaxation 2022-06-30 10216296 frs-bus:Original frs-core:OtherProvisionsContingentLiabilities 2021-07-01 2022-06-30 10216296 frs-bus:Original frs-core:OtherProvisionsContingentLiabilities 2021-06-30 10216296 frs-bus:Original frs-core:OtherProvisionsContingentLiabilities 2022-06-30 10216296 frs-bus:Original frs-core:ProvisionsDeferredTax 2022-06-30 10216296 frs-bus:Original frs-core:OtherDeferredTax 2022-06-30 10216296 frs-bus:Original frs-core:AcceleratedTaxDepreciationDeferredTax 2022-06-30 10216296 frs-bus:Original frs-core:TaxLossesCarry-forwardsDeferredTax 2022-06-30 10216296 frs-bus:Original frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-06-30 10216296 frs-bus:Original frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-07-01 2022-06-30 10216296 frs-bus:Original frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-06-30 10216296 frs-bus:Original frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-06-30 10216296 frs-bus:Original frs-core:Provisions 2021-07-01 2022-06-30 10216296 frs-bus:Original frs-core:Provisions 2021-06-30 10216296 frs-bus:Original frs-core:Provisions 2022-06-30 10216296 frs-bus:Original frs-core:Provisions 2021-07-01 2022-06-30 10216296 frs-bus:Original frs-core:Provisions 2021-06-30 10216296 frs-bus:Original frs-core:Provisions 2022-06-30 10216296 frs-bus:Original frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-06-30 10216296 frs-bus:Original frs-core:RevaluationInvestmentPropertyDeferredTax 2022-06-30 10216296 frs-bus:Original frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-06-30 10216296 frs-bus:Original frs-core:OtherPost-employmentBenefitsDeferredTax 2022-06-30 10216296 frs-bus:Original frs-core:Share-basedPaymentsDeferredTax 2022-06-30 10216296 frs-bus:Original frs-core:TaxCreditsDeferredTax 2022-06-30 10216296 frs-bus:Original frs-core:CostValuation 2021-06-30 10216296 frs-bus:Original frs-core:AdditionsToInvestments 2022-06-30 10216296 frs-bus:Original frs-core:DisposalsRepaymentsInvestments 2022-06-30 10216296 frs-bus:Original frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-06-30 10216296 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-06-30 10216296 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-06-30 10216296 frs-bus:Original frs-core:OtherIncreaseDecreaseInInvestments 2022-06-30 10216296 frs-bus:Original frs-core:CostValuation 2022-06-30 10216296 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments 2021-06-30 10216296 frs-bus:Original frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-06-30 10216296 frs-bus:Original frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-06-30 10216296 frs-bus:Original frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-06-30 10216296 frs-bus:Original frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-06-30 10216296 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-06-30 10216296 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-06-30 10216296 frs-bus:Original frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-06-30 10216296 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments 2022-06-30 10216296 frs-bus:Original frs-core:ListedExchangeTraded 2022-06-30 10216296 frs-bus:Original frs-core:ListedExchangeTraded 2021-06-30 10216296 frs-bus:Original frs-core:CostValuation frs-core:ListedExchangeTraded 2021-06-30 10216296 frs-bus:Original frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-06-30 10216296 frs-bus:Original frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-06-30 10216296 frs-bus:Original frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-06-30 10216296 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-06-30 10216296 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-06-30 10216296 frs-bus:Original frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-06-30 10216296 frs-bus:Original frs-core:CostValuation frs-core:ListedExchangeTraded 2022-06-30 10216296 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-06-30 10216296 frs-bus:Original frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 10216296 frs-bus:Original frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 10216296 frs-bus:Original frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 10216296 frs-bus:Original frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 10216296 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-06-30 10216296 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 10216296 frs-bus:Original frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 10216296 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 10216296 frs-bus:Original frs-core:UnlistedNon-exchangeTraded 2022-06-30 10216296 frs-bus:Original frs-core:UnlistedNon-exchangeTraded 2021-06-30 10216296 frs-bus:Original frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-06-30 10216296 frs-bus:Original frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 10216296 frs-bus:Original frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 10216296 frs-bus:Original frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 10216296 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 10216296 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 10216296 frs-bus:Original frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 10216296 frs-bus:Original frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-06-30 10216296 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-06-30 10216296 frs-bus:Original frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 10216296 frs-bus:Original frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 10216296 frs-bus:Original frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 10216296 frs-bus:Original frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 10216296 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-06-30 10216296 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 10216296 frs-bus:Original frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 10216296 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 10216296 frs-bus:Original dpl-frs:CostSales 2021-07-01 2022-06-30 10216296 frs-bus:Original dpl-frs:CostSales 2021-06-30 10216296 frs-bus:Original dpl-frs:CostSales 2022-06-30 10216296 frs-bus:Original dpl-frs:DistributionCosts 2021-07-01 2022-06-30 10216296 frs-bus:Original dpl-frs:AdministrativeExpenses 2021-07-01 2022-06-30 10216296 frs-bus:Original frs-bus:Director1 2021-07-01 2022-06-30 10216296 frs-bus:Original frs-bus:Director1 2021-06-30 10216296 frs-bus:Original frs-bus:Director1 2022-06-30 10216296 frs-bus:Original frs-bus:Director2 2021-07-01 2022-06-30 10216296 frs-bus:Original frs-bus:Director2 2021-06-30 10216296 frs-bus:Original frs-bus:Director2 2022-06-30 10216296 frs-bus:Original 1 2021-07-01 2022-06-30 10216296 frs-bus:Original frs-core:CurrentFinancialInstruments 1 2022-06-30 10216296 frs-bus:Original frs-core:Non-currentFinancialInstruments 1 2022-06-30 10216296 frs-bus:Original 2 2021-07-01 2022-06-30 10216296 frs-bus:Original frs-core:CurrentFinancialInstruments 2 2022-06-30 10216296 frs-bus:Original frs-core:Non-currentFinancialInstruments 2 2022-06-30 10216296 frs-bus:Original 3 2021-07-01 2022-06-30 10216296 frs-bus:Original frs-core:CurrentFinancialInstruments 3 2022-06-30 10216296 frs-bus:Original frs-core:Non-currentFinancialInstruments 3 2022-06-30 10216296 frs-bus:Original 4 2021-07-01 2022-06-30 10216296 frs-bus:Original frs-core:CurrentFinancialInstruments 4 2022-06-30 10216296 frs-bus:Original frs-core:Non-currentFinancialInstruments 4 2022-06-30 10216296 frs-bus:Original 5 2021-07-01 2022-06-30 10216296 frs-bus:Original frs-core:CurrentFinancialInstruments 5 2022-06-30 10216296 frs-bus:Original frs-core:Non-currentFinancialInstruments 5 2022-06-30 10216296 frs-bus:Original 6 2021-07-01 2022-06-30 10216296 frs-bus:Original frs-core:CurrentFinancialInstruments 6 2022-06-30 10216296 frs-bus:Original frs-core:Non-currentFinancialInstruments 6 2022-06-30 10216296 frs-bus:Original 7 2021-07-01 2022-06-30 10216296 frs-bus:Original frs-core:CurrentFinancialInstruments 7 2022-06-30 10216296 frs-bus:Original frs-core:Non-currentFinancialInstruments 7 2022-06-30 10216296 frs-bus:Original 8 2021-07-01 2022-06-30 10216296 frs-bus:Original frs-core:CurrentFinancialInstruments 8 2022-06-30 10216296 frs-bus:Original frs-core:Non-currentFinancialInstruments 8 2022-06-30 10216296 frs-bus:Original 9 2021-07-01 2022-06-30 10216296 frs-bus:Original frs-core:CurrentFinancialInstruments 9 2022-06-30 10216296 frs-bus:Original frs-core:Non-currentFinancialInstruments 9 2022-06-30 10216296 frs-bus:Original 10 2021-07-01 2022-06-30 10216296 frs-bus:Original frs-core:CurrentFinancialInstruments 10 2022-06-30 10216296 frs-bus:Original frs-core:Non-currentFinancialInstruments 10 2022-06-30 10216296 frs-bus:Original 11 2021-07-01 2022-06-30 10216296 frs-bus:Original frs-core:CurrentFinancialInstruments 11 2022-06-30 10216296 frs-bus:Original frs-core:Non-currentFinancialInstruments 11 2022-06-30 10216296 frs-bus:Original 12 2021-07-01 2022-06-30 10216296 frs-bus:Original frs-core:CurrentFinancialInstruments 12 2022-06-30 10216296 frs-bus:Original frs-core:Non-currentFinancialInstruments 12 2022-06-30 10216296 frs-bus:Original 13 2021-07-01 2022-06-30 10216296 frs-bus:Original frs-core:CurrentFinancialInstruments 13 2022-06-30 10216296 frs-bus:Original frs-core:Non-currentFinancialInstruments 13 2022-06-30 10216296 frs-bus:Original 14 2021-07-01 2022-06-30 10216296 frs-bus:Original frs-core:CurrentFinancialInstruments 14 2022-06-30 10216296 frs-bus:Original frs-core:Non-currentFinancialInstruments 14 2022-06-30 10216296 frs-bus:Original 15 2021-07-01 2022-06-30 10216296 frs-bus:Original frs-core:CurrentFinancialInstruments 15 2022-06-30 10216296 frs-bus:Original frs-core:Non-currentFinancialInstruments 15 2022-06-30 10216296 frs-bus:Original 16 2021-07-01 2022-06-30 10216296 frs-bus:Original frs-core:CurrentFinancialInstruments 16 2022-06-30 10216296 frs-bus:Original frs-core:Non-currentFinancialInstruments 16 2022-06-30 10216296 frs-bus:Original 17 2021-07-01 2022-06-30 10216296 frs-bus:Original frs-core:CurrentFinancialInstruments 17 2022-06-30 10216296 frs-bus:Original frs-core:Non-currentFinancialInstruments 17 2022-06-30 10216296 frs-bus:Original 18 2021-07-01 2022-06-30 10216296 frs-bus:Original frs-core:CurrentFinancialInstruments 18 2022-06-30 10216296 frs-bus:Original frs-core:Non-currentFinancialInstruments 18 2022-06-30 10216296 frs-bus:Original 19 2021-07-01 2022-06-30 10216296 frs-bus:Original frs-core:CurrentFinancialInstruments 19 2022-06-30 10216296 frs-bus:Original frs-core:Non-currentFinancialInstruments 19 2022-06-30 10216296 frs-bus:Original 20 2021-07-01 2022-06-30 10216296 frs-bus:Original frs-core:CurrentFinancialInstruments 20 2022-06-30 10216296 frs-bus:Original frs-core:Non-currentFinancialInstruments 20 2022-06-30 10216296 frs-bus:Original dpl-frs:Item1 2021-07-01 2022-06-30 10216296 frs-bus:Original dpl-frs:Item1 2021-06-30 10216296 frs-bus:Original dpl-frs:Item1 2022-06-30 10216296 frs-bus:Original dpl-frs:CostSales dpl-frs:Item1 2021-07-01 2022-06-30 10216296 frs-bus:Original dpl-frs:CostSales dpl-frs:Item1 2021-06-30 10216296 frs-bus:Original dpl-frs:CostSales dpl-frs:Item1 2022-06-30 10216296 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item1 2021-07-01 2022-06-30 10216296 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-07-01 2022-06-30 10216296 frs-bus:Original dpl-frs:Item2 2021-07-01 2022-06-30 10216296 frs-bus:Original dpl-frs:Item2 2021-06-30 10216296 frs-bus:Original dpl-frs:Item2 2022-06-30 10216296 frs-bus:Original dpl-frs:CostSales dpl-frs:Item2 2021-07-01 2022-06-30 10216296 frs-bus:Original dpl-frs:CostSales dpl-frs:Item2 2021-06-30 10216296 frs-bus:Original dpl-frs:CostSales dpl-frs:Item2 2022-06-30 10216296 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item2 2021-07-01 2022-06-30 10216296 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-07-01 2022-06-30 10216296 frs-bus:Original dpl-frs:Item3 2021-07-01 2022-06-30 10216296 frs-bus:Original dpl-frs:Item3 2021-06-30 10216296 frs-bus:Original dpl-frs:Item3 2022-06-30 10216296 frs-bus:Original dpl-frs:CostSales dpl-frs:Item3 2021-07-01 2022-06-30 10216296 frs-bus:Original dpl-frs:CostSales dpl-frs:Item3 2021-06-30 10216296 frs-bus:Original dpl-frs:CostSales dpl-frs:Item3 2022-06-30 10216296 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item3 2021-07-01 2022-06-30 10216296 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-07-01 2022-06-30 10216296 frs-bus:Original dpl-frs:Item4 2021-07-01 2022-06-30 10216296 frs-bus:Original dpl-frs:Item4 2021-06-30 10216296 frs-bus:Original dpl-frs:Item4 2022-06-30 10216296 frs-bus:Original dpl-frs:CostSales dpl-frs:Item4 2021-07-01 2022-06-30 10216296 frs-bus:Original dpl-frs:CostSales dpl-frs:Item4 2021-06-30 10216296 frs-bus:Original dpl-frs:CostSales dpl-frs:Item4 2022-06-30 10216296 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item4 2021-07-01 2022-06-30 10216296 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-07-01 2022-06-30 10216296 frs-bus:Original dpl-frs:Item5 2021-07-01 2022-06-30 10216296 frs-bus:Original dpl-frs:Item5 2021-06-30 10216296 frs-bus:Original dpl-frs:Item5 2022-06-30 10216296 frs-bus:Original dpl-frs:CostSales dpl-frs:Item5 2021-07-01 2022-06-30 10216296 frs-bus:Original dpl-frs:CostSales dpl-frs:Item5 2021-06-30 10216296 frs-bus:Original dpl-frs:CostSales dpl-frs:Item5 2022-06-30 10216296 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item5 2021-07-01 2022-06-30 10216296 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-07-01 2022-06-30 10216296 frs-bus:Original dpl-frs:Item6 2021-07-01 2022-06-30 10216296 frs-bus:Original dpl-frs:Item6 2021-06-30 10216296 frs-bus:Original dpl-frs:Item6 2022-06-30 10216296 frs-bus:Original dpl-frs:CostSales dpl-frs:Item6 2021-07-01 2022-06-30 10216296 frs-bus:Original dpl-frs:CostSales dpl-frs:Item6 2021-06-30 10216296 frs-bus:Original dpl-frs:CostSales dpl-frs:Item6 2022-06-30 10216296 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item6 2021-07-01 2022-06-30 10216296 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-07-01 2022-06-30 10216296 frs-bus:Original dpl-frs:Item7 2021-07-01 2022-06-30 10216296 frs-bus:Original dpl-frs:Item7 2021-06-30 10216296 frs-bus:Original dpl-frs:Item7 2022-06-30 10216296 frs-bus:Original dpl-frs:CostSales dpl-frs:Item7 2021-07-01 2022-06-30 10216296 frs-bus:Original dpl-frs:CostSales dpl-frs:Item7 2021-06-30 10216296 frs-bus:Original dpl-frs:CostSales dpl-frs:Item7 2022-06-30 10216296 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item7 2021-07-01 2022-06-30 10216296 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-07-01 2022-06-30 10216296 frs-bus:Original dpl-frs:Item8 2021-07-01 2022-06-30 10216296 frs-bus:Original dpl-frs:Item8 2021-06-30 10216296 frs-bus:Original dpl-frs:Item8 2022-06-30 10216296 frs-bus:Original dpl-frs:CostSales dpl-frs:Item8 2021-07-01 2022-06-30 10216296 frs-bus:Original dpl-frs:CostSales dpl-frs:Item8 2021-06-30 10216296 frs-bus:Original dpl-frs:CostSales dpl-frs:Item8 2022-06-30 10216296 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item8 2021-07-01 2022-06-30 10216296 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-07-01 2022-06-30 10216296 frs-bus:Original dpl-frs:Item9 2021-07-01 2022-06-30 10216296 frs-bus:Original dpl-frs:Item9 2021-06-30 10216296 frs-bus:Original dpl-frs:Item9 2022-06-30 10216296 frs-bus:Original dpl-frs:CostSales dpl-frs:Item9 2021-07-01 2022-06-30 10216296 frs-bus:Original dpl-frs:CostSales dpl-frs:Item9 2021-06-30 10216296 frs-bus:Original dpl-frs:CostSales dpl-frs:Item9 2022-06-30 10216296 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item9 2021-07-01 2022-06-30 10216296 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-07-01 2022-06-30 10216296 frs-bus:Original dpl-frs:Item10 2021-07-01 2022-06-30 10216296 frs-bus:Original dpl-frs:Item10 2021-06-30 10216296 frs-bus:Original dpl-frs:Item10 2022-06-30 10216296 frs-bus:Original dpl-frs:CostSales dpl-frs:Item10 2021-07-01 2022-06-30 10216296 frs-bus:Original dpl-frs:CostSales dpl-frs:Item10 2021-06-30 10216296 frs-bus:Original dpl-frs:CostSales dpl-frs:Item10 2022-06-30 10216296 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item10 2021-07-01 2022-06-30 10216296 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-07-01 2022-06-30 10216296 frs-bus:Original dpl-frs:Item11 2021-07-01 2022-06-30 10216296 frs-bus:Original dpl-frs:Item11 2021-06-30 10216296 frs-bus:Original dpl-frs:Item11 2022-06-30 10216296 frs-bus:Original dpl-frs:CostSales dpl-frs:Item11 2021-07-01 2022-06-30 10216296 frs-bus:Original dpl-frs:CostSales dpl-frs:Item11 2021-06-30 10216296 frs-bus:Original dpl-frs:CostSales dpl-frs:Item11 2022-06-30 10216296 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item11 2021-07-01 2022-06-30 10216296 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-07-01 2022-06-30 10216296 frs-bus:Original dpl-frs:Item12 2021-07-01 2022-06-30 10216296 frs-bus:Original dpl-frs:Item12 2021-06-30 10216296 frs-bus:Original dpl-frs:Item12 2022-06-30 10216296 frs-bus:Original dpl-frs:CostSales dpl-frs:Item12 2021-07-01 2022-06-30 10216296 frs-bus:Original dpl-frs:CostSales dpl-frs:Item12 2021-06-30 10216296 frs-bus:Original dpl-frs:CostSales dpl-frs:Item12 2022-06-30 10216296 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item12 2021-07-01 2022-06-30 10216296 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-07-01 2022-06-30 10216296 frs-bus:Original 1 2021-07-01 2022-06-30 10216296 frs-bus:Original frs-countries:EnglandWales 2021-07-01 2022-06-30 10216296 frs-bus:Original frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-06-30 10216296 frs-bus:Original frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2021-06-30 10216296 frs-bus:Original frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2021-06-30 10216296 frs-bus:Original frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2020-07-01 2021-06-30 10216296 frs-bus:Original frs-core:AllSubsidiaries 2020-07-01 2021-06-30 10216296 frs-bus:Original frs-core:KeyManagementPersonnel 2020-07-01 2021-06-30 10216296 frs-bus:Original frs-core:EntitiesControlledByKeyManagementPersonnel 2020-07-01 2021-06-30 10216296 frs-bus:Original frs-core:OtherRelatedParties 2020-07-01 2021-06-30 10216296 2020-06-30 10216296 2021-06-30 10216296 2020-07-01 2021-06-30 10216296 frs-bus:Original frs-core:CurrentFinancialInstruments 2021-06-30 10216296 frs-bus:Original frs-core:CurrentFinancialInstruments 2020-07-01 2021-06-30 10216296 frs-bus:Original frs-core:Non-currentFinancialInstruments 2021-06-30 10216296 frs-bus:Original frs-core:Non-currentFinancialInstruments 2020-07-01 2021-06-30 10216296 frs-bus:Original frs-core:CurrentFinancialInstruments 2020-07-01 2021-06-30 10216296 frs-bus:Original frs-core:CurrentFinancialInstruments 2021-06-30 10216296 frs-bus:Original frs-core:AfterOneYear 2020-07-01 2021-06-30 10216296 frs-bus:Original frs-core:BetweenOneFiveYears 2020-07-01 2021-06-30 10216296 frs-bus:Original frs-core:BetweenOneFiveYears 2021-06-30 10216296 frs-bus:Original frs-core:ComputerEquipment 2021-06-30 10216296 frs-bus:Original frs-core:ComputerEquipment 2020-07-01 2021-06-30 10216296 frs-bus:Original frs-core:ComputerEquipment 2020-06-30 10216296 frs-bus:Original frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-06-30 10216296 frs-bus:Original frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2020-07-01 2021-06-30 10216296 frs-bus:Original frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2020-06-30 10216296 frs-bus:Original frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-06-30 10216296 frs-bus:Original frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2020-07-01 2021-06-30 10216296 frs-bus:Original frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2020-06-30 10216296 frs-bus:Original frs-core:FurnitureFittings 2021-06-30 10216296 frs-bus:Original frs-core:FurnitureFittings 2020-07-01 2021-06-30 10216296 frs-bus:Original frs-core:FurnitureFittings 2020-06-30 10216296 frs-bus:Original frs-core:NetGoodwill 2021-06-30 10216296 frs-bus:Original frs-core:NetGoodwill 2020-07-01 2021-06-30 10216296 frs-bus:Original frs-core:NetGoodwill 2020-06-30 10216296 frs-bus:Original frs-core:InvestmentPropertyIncludedWithinPPE 2021-06-30 10216296 frs-bus:Original frs-core:InvestmentPropertyIncludedWithinPPE 2020-07-01 2021-06-30 10216296 frs-bus:Original frs-core:InvestmentPropertyIncludedWithinPPE 2020-06-30 10216296 frs-bus:Original frs-core:LandBuildings 2021-06-30 10216296 frs-bus:Original frs-core:LandBuildings 2020-07-01 2021-06-30 10216296 frs-bus:Original frs-core:LandBuildings 2020-06-30 10216296 frs-bus:Original frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-06-30 10216296 frs-bus:Original frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2020-07-01 2021-06-30 10216296 frs-bus:Original frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2020-06-30 10216296 frs-bus:Original frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-06-30 10216296 frs-bus:Original frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2020-07-01 2021-06-30 10216296 frs-bus:Original frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2020-06-30 10216296 frs-bus:Original frs-core:MoreThanFiveYears 2020-07-01 2021-06-30 10216296 frs-bus:Original frs-core:MoreThanFiveYears 2021-06-30 10216296 frs-bus:Original frs-core:MotorVehicles 2021-06-30 10216296 frs-bus:Original frs-core:MotorVehicles 2020-07-01 2021-06-30 10216296 frs-bus:Original frs-core:MotorVehicles 2020-06-30 10216296 frs-bus:Original frs-core:OtherResidualIntangibleAssets 2021-06-30 10216296 frs-bus:Original frs-core:OtherResidualIntangibleAssets 2020-07-01 2021-06-30 10216296 frs-bus:Original frs-core:OtherResidualIntangibleAssets 2020-06-30 10216296 frs-bus:Original frs-core:PlantMachinery 2021-06-30 10216296 frs-bus:Original frs-core:PlantMachinery 2020-07-01 2021-06-30 10216296 frs-bus:Original frs-core:PlantMachinery 2020-06-30 10216296 frs-bus:Original frs-core:Secured 2021-06-30 10216296 frs-bus:Original frs-core:Unsecured 2021-06-30 10216296 frs-bus:Original frs-core:WithinOneYear 2020-07-01 2021-06-30 10216296 frs-bus:Original frs-core:WithinOneYear 2021-06-30 10216296 frs-bus:Original frs-core:CapitalRedemptionReserve 2020-07-01 2021-06-30 10216296 frs-bus:Original frs-core:CapitalRedemptionReserve 2020-06-30 10216296 frs-bus:Original frs-core:CapitalRedemptionReserve 2021-06-30 10216296 frs-bus:Original frs-core:OtherReservesSubtotal 2020-07-01 2021-06-30 10216296 frs-bus:Original frs-core:OtherReservesSubtotal 2020-06-30 10216296 frs-bus:Original frs-core:OtherReservesSubtotal 2021-06-30 10216296 frs-bus:Original frs-core:RevaluationReserve 2020-07-01 2021-06-30 10216296 frs-bus:Original frs-core:RevaluationReserve 2020-06-30 10216296 frs-bus:Original frs-core:RevaluationReserve 2021-06-30 10216296 frs-bus:Original frs-core:SharePremium 2020-07-01 2021-06-30 10216296 frs-bus:Original frs-core:SharePremium 2020-06-30 10216296 frs-bus:Original frs-core:SharePremium 2021-06-30 10216296 frs-bus:Original frs-core:ShareCapital 2020-07-01 2021-06-30 10216296 frs-bus:Original frs-core:ShareCapital 2020-06-30 10216296 frs-bus:Original frs-core:ShareCapital 2021-06-30 10216296 frs-bus:Original frs-core:RetainedEarningsAccumulatedLosses 2020-07-01 2021-06-30 10216296 frs-bus:Original frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2020-06-30 10216296 frs-bus:Original frs-core:RetainedEarningsAccumulatedLosses 2021-06-30 10216296 frs-bus:Original frs-core:RetainedEarningsAccumulatedLosses 2020-06-30 10216296 frs-bus:Original frs-core:RetainedEarningsAccumulatedLosses 2021-06-30 10216296 frs-bus:Original frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2020-06-30 10216296 frs-bus:Original frs-countries:UnitedKingdom 2020-07-01 2021-06-30 10216296 frs-bus:Original frs-countries:Europe 2020-07-01 2021-06-30 10216296 frs-bus:Original frs-countries:NorthAmerica 2020-07-01 2021-06-30 10216296 frs-bus:Original frs-countries:SouthAmerica 2020-07-01 2021-06-30 10216296 frs-bus:Original frs-countries:Asia 2020-07-01 2021-06-30 10216296 frs-bus:Original frs-countries:RestWorldOutsideUK 2020-07-01 2021-06-30 10216296 frs-bus:Original frs-bus:HighestPaidDirector 2020-07-01 2021-06-30 10216296 frs-bus:Original frs-bus:PrivateLimitedCompanyLtd 2020-07-01 2021-06-30 10216296 frs-bus:Original frs-bus:CompanyLimitedByGuarantee 2020-07-01 2021-06-30 10216296 frs-bus:Original frs-bus:LimitedLiabilityPartnershipLLP 2020-07-01 2021-06-30 10216296 frs-bus:Original frs-bus:LimitedLiabilityPartnershipsSORP 2020-07-01 2021-06-30 10216296 frs-bus:Original frs-bus:FullAccounts 2020-07-01 2021-06-30 10216296 frs-bus:Original frs-bus:FilletedAccounts 2020-07-01 2021-06-30 10216296 frs-bus:Original frs-bus:AbridgedAccounts 2020-07-01 2021-06-30 10216296 frs-bus:Original frs-bus:FRS102 2020-07-01 2021-06-30 10216296 frs-bus:Original frs-bus:MediumEntities 2020-07-01 2021-06-30 10216296 frs-bus:Original frs-bus:SmallEntities 2020-07-01 2021-06-30 10216296 frs-bus:Original frs-bus:EntityHasNeverTraded 2020-07-01 2021-06-30 10216296 frs-bus:Original frs-bus:EntityNoLongerTradingButTradedInPast 2020-07-01 2021-06-30 10216296 frs-bus:Original frs-bus:Audited 2020-07-01 2021-06-30 10216296 frs-bus:Original frs-bus:AuditExempt-NoAccountantsReport 2020-07-01 2021-06-30 10216296 frs-bus:Original frs-bus:AuditExemptWithAccountantsReport 2020-07-01 2021-06-30 10216296 frs-bus:Original frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2020-07-01 2021-06-30 10216296 frs-bus:Original frs-bus:LargeCompaniesRegimeForAccounts 2020-07-01 2021-06-30 10216296 frs-bus:Original frs-bus:Medium-sizedCompaniesRegimeForAccounts 2020-07-01 2021-06-30 10216296 frs-bus:Original frs-bus:SmallCompaniesRegimeForAccounts 2020-07-01 2021-06-30 10216296 frs-bus:Original frs-bus:LargeCompaniesRegimeForDirectorsReport 2020-07-01 2021-06-30 10216296 frs-bus:Original frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2020-07-01 2021-06-30 10216296 frs-bus:Original frs-bus:SmallCompaniesRegimeForDirectorsReport 2020-07-01 2021-06-30 10216296 frs-bus:Original frs-bus:OrdinaryShareClass1 2020-07-01 2021-06-30 10216296 frs-bus:Original frs-bus:OrdinaryShareClass1 2020-06-30 10216296 frs-bus:Original frs-bus:OrdinaryShareClass1 2021-06-30 10216296 frs-bus:Original frs-bus:OrdinaryShareClass2 2020-07-01 2021-06-30 10216296 frs-bus:Original frs-bus:OrdinaryShareClass2 2020-06-30 10216296 frs-bus:Original frs-bus:OrdinaryShareClass2 2021-06-30 10216296 frs-bus:Original frs-bus:OrdinaryShareClass3 2020-07-01 2021-06-30 10216296 frs-bus:Original frs-bus:OrdinaryShareClass3 2020-06-30 10216296 frs-bus:Original frs-bus:OrdinaryShareClass3 2021-06-30 10216296 frs-bus:Original frs-bus:OrdinaryShareClass4 2020-07-01 2021-06-30 10216296 frs-bus:Original frs-bus:OrdinaryShareClass4 2020-06-30 10216296 frs-bus:Original frs-bus:OrdinaryShareClass4 2021-06-30 10216296 frs-bus:Original frs-bus:OrdinaryShareClass5 2020-07-01 2021-06-30 10216296 frs-bus:Original frs-bus:OrdinaryShareClass5 2020-06-30 10216296 frs-bus:Original frs-bus:OrdinaryShareClass5 2021-06-30 10216296 frs-bus:Original frs-bus:PreferenceShareClass1 2020-07-01 2021-06-30 10216296 frs-bus:Original frs-bus:PreferenceShareClass1 2020-06-30 10216296 frs-bus:Original frs-bus:PreferenceShareClass1 2021-06-30 10216296 frs-bus:Original frs-bus:PreferenceShareClass2 2020-07-01 2021-06-30 10216296 frs-bus:Original frs-bus:PreferenceShareClass2 2020-06-30 10216296 frs-bus:Original frs-bus:PreferenceShareClass2 2021-06-30 10216296 frs-bus:Original frs-bus:PreferenceShareClass3 2020-07-01 2021-06-30 10216296 frs-bus:Original frs-bus:PreferenceShareClass3 2020-06-30 10216296 frs-bus:Original frs-bus:PreferenceShareClass3 2021-06-30 10216296 frs-bus:Original frs-bus:PreferenceShareClass4 2020-07-01 2021-06-30 10216296 frs-bus:Original frs-bus:PreferenceShareClass4 2020-06-30 10216296 frs-bus:Original frs-bus:PreferenceShareClass4 2021-06-30 10216296 frs-bus:Original frs-bus:PreferenceShareClass5 2020-07-01 2021-06-30 10216296 frs-bus:Original frs-bus:PreferenceShareClass5 2020-06-30 10216296 frs-bus:Original frs-bus:PreferenceShareClass5 2021-06-30 10216296 frs-bus:Original 1 2020-07-01 2021-06-30 10216296 frs-bus:Original 1 2021-06-30 10216296 frs-bus:Original 1 2020-07-01 2021-06-30 10216296 frs-bus:Original frs-core:LeasedAssets 2020-07-01 2021-06-30 10216296 frs-bus:Original frs-core:OwnedAssets 2020-07-01 2021-06-30 10216296 frs-bus:Original frs-core:CurrencyRisk 2020-07-01 2021-06-30 10216296 frs-bus:Original frs-core:MarketRisk 2020-07-01 2021-06-30 10216296 frs-bus:Original frs-core:InterestRateRisk 2020-07-01 2021-06-30 10216296 frs-bus:Original frs-core:DeferredTaxation 2020-07-01 2021-06-30 10216296 frs-bus:Original frs-core:DeferredTaxation 2020-06-30 10216296 frs-bus:Original frs-core:DeferredTaxation 2021-06-30 10216296 frs-bus:Original frs-core:OtherProvisionsContingentLiabilities 2020-07-01 2021-06-30 10216296 frs-bus:Original frs-core:OtherProvisionsContingentLiabilities 2020-06-30 10216296 frs-bus:Original frs-core:OtherProvisionsContingentLiabilities 2021-06-30 10216296 frs-bus:Original frs-core:ProvisionsDeferredTax 2021-06-30 10216296 frs-bus:Original frs-core:OtherDeferredTax 2021-06-30 10216296 frs-bus:Original frs-core:AcceleratedTaxDepreciationDeferredTax 2021-06-30 10216296 frs-bus:Original frs-core:TaxLossesCarry-forwardsDeferredTax 2021-06-30 10216296 frs-bus:Original frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2021-06-30 10216296 frs-bus:Original frs-core:FurtherSpecificReserve1ComponentTotalEquity 2020-07-01 2021-06-30 10216296 frs-bus:Original frs-core:FurtherSpecificReserve1ComponentTotalEquity 2020-06-30 10216296 frs-bus:Original frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-06-30 10216296 frs-bus:Original frs-core:Provisions 2020-07-01 2021-06-30 10216296 frs-bus:Original frs-core:Provisions 2020-06-30 10216296 frs-bus:Original frs-core:Provisions 2021-06-30 10216296 frs-bus:Original frs-core:Provisions 2020-07-01 2021-06-30 10216296 frs-bus:Original frs-core:Provisions 2020-06-30 10216296 frs-bus:Original frs-core:Provisions 2021-06-30 10216296 frs-bus:Original frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2021-06-30 10216296 frs-bus:Original frs-core:RevaluationInvestmentPropertyDeferredTax 2021-06-30 10216296 frs-bus:Original frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2021-06-30 10216296 frs-bus:Original frs-core:OtherPost-employmentBenefitsDeferredTax 2021-06-30 10216296 frs-bus:Original frs-core:Share-basedPaymentsDeferredTax 2021-06-30 10216296 frs-bus:Original frs-core:TaxCreditsDeferredTax 2021-06-30 10216296 frs-bus:Original frs-core:CostValuation 2020-06-30 10216296 frs-bus:Original frs-core:AdditionsToInvestments 2021-06-30 10216296 frs-bus:Original frs-core:DisposalsRepaymentsInvestments 2021-06-30 10216296 frs-bus:Original frs-core:RevaluationsIncreaseDecreaseInInvestments 2021-06-30 10216296 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2021-06-30 10216296 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2021-06-30 10216296 frs-bus:Original frs-core:OtherIncreaseDecreaseInInvestments 2021-06-30 10216296 frs-bus:Original frs-core:CostValuation 2021-06-30 10216296 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments 2020-06-30 10216296 frs-bus:Original frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2021-06-30 10216296 frs-bus:Original frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2021-06-30 10216296 frs-bus:Original frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2021-06-30 10216296 frs-bus:Original frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2021-06-30 10216296 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2021-06-30 10216296 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2021-06-30 10216296 frs-bus:Original frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2021-06-30 10216296 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments 2021-06-30 10216296 frs-bus:Original frs-core:ListedExchangeTraded 2021-06-30 10216296 frs-bus:Original frs-core:ListedExchangeTraded 2020-06-30 10216296 frs-bus:Original frs-core:CostValuation frs-core:ListedExchangeTraded 2020-06-30 10216296 frs-bus:Original frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2021-06-30 10216296 frs-bus:Original frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2021-06-30 10216296 frs-bus:Original frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-06-30 10216296 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2021-06-30 10216296 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-06-30 10216296 frs-bus:Original frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-06-30 10216296 frs-bus:Original frs-core:CostValuation frs-core:ListedExchangeTraded 2021-06-30 10216296 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2020-06-30 10216296 frs-bus:Original frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-06-30 10216296 frs-bus:Original frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-06-30 10216296 frs-bus:Original frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-06-30 10216296 frs-bus:Original frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-06-30 10216296 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2021-06-30 10216296 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-06-30 10216296 frs-bus:Original frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-06-30 10216296 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-06-30 10216296 frs-bus:Original frs-core:UnlistedNon-exchangeTraded 2021-06-30 10216296 frs-bus:Original frs-core:UnlistedNon-exchangeTraded 2020-06-30 10216296 frs-bus:Original frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2020-06-30 10216296 frs-bus:Original frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2021-06-30 10216296 frs-bus:Original frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2021-06-30 10216296 frs-bus:Original frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-06-30 10216296 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2021-06-30 10216296 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-06-30 10216296 frs-bus:Original frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-06-30 10216296 frs-bus:Original frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-06-30 10216296 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2020-06-30 10216296 frs-bus:Original frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-06-30 10216296 frs-bus:Original frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-06-30 10216296 frs-bus:Original frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-06-30 10216296 frs-bus:Original frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-06-30 10216296 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2021-06-30 10216296 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-06-30 10216296 frs-bus:Original frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-06-30 10216296 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-06-30 10216296 frs-bus:Original dpl-frs:CostSales 2020-07-01 2021-06-30 10216296 frs-bus:Original dpl-frs:CostSales 2020-06-30 10216296 frs-bus:Original dpl-frs:CostSales 2021-06-30 10216296 frs-bus:Original dpl-frs:DistributionCosts 2020-07-01 2021-06-30 10216296 frs-bus:Original dpl-frs:AdministrativeExpenses 2020-07-01 2021-06-30 10216296 frs-bus:Original frs-bus:Director1 2020-07-01 2021-06-30 10216296 frs-bus:Original frs-bus:Director1 2020-06-30 10216296 frs-bus:Original frs-bus:Director1 2021-06-30 10216296 frs-bus:Original frs-bus:Director2 2020-07-01 2021-06-30 10216296 frs-bus:Original frs-bus:Director2 2020-06-30 10216296 frs-bus:Original frs-bus:Director2 2021-06-30 10216296 frs-bus:Original 1 2020-07-01 2021-06-30 10216296 frs-bus:Original frs-core:CurrentFinancialInstruments 1 2021-06-30 10216296 frs-bus:Original frs-core:Non-currentFinancialInstruments 1 2021-06-30 10216296 frs-bus:Original 2 2020-07-01 2021-06-30 10216296 frs-bus:Original frs-core:CurrentFinancialInstruments 2 2021-06-30 10216296 frs-bus:Original frs-core:Non-currentFinancialInstruments 2 2021-06-30 10216296 frs-bus:Original 3 2020-07-01 2021-06-30 10216296 frs-bus:Original frs-core:CurrentFinancialInstruments 3 2021-06-30 10216296 frs-bus:Original frs-core:Non-currentFinancialInstruments 3 2021-06-30 10216296 frs-bus:Original 4 2020-07-01 2021-06-30 10216296 frs-bus:Original frs-core:CurrentFinancialInstruments 4 2021-06-30 10216296 frs-bus:Original frs-core:Non-currentFinancialInstruments 4 2021-06-30 10216296 frs-bus:Original 5 2020-07-01 2021-06-30 10216296 frs-bus:Original frs-core:CurrentFinancialInstruments 5 2021-06-30 10216296 frs-bus:Original frs-core:Non-currentFinancialInstruments 5 2021-06-30 10216296 frs-bus:Original 6 2020-07-01 2021-06-30 10216296 frs-bus:Original frs-core:CurrentFinancialInstruments 6 2021-06-30 10216296 frs-bus:Original frs-core:Non-currentFinancialInstruments 6 2021-06-30 10216296 frs-bus:Original 7 2020-07-01 2021-06-30 10216296 frs-bus:Original frs-core:CurrentFinancialInstruments 7 2021-06-30 10216296 frs-bus:Original frs-core:Non-currentFinancialInstruments 7 2021-06-30 10216296 frs-bus:Original 8 2020-07-01 2021-06-30 10216296 frs-bus:Original frs-core:CurrentFinancialInstruments 8 2021-06-30 10216296 frs-bus:Original frs-core:Non-currentFinancialInstruments 8 2021-06-30 10216296 frs-bus:Original 9 2020-07-01 2021-06-30 10216296 frs-bus:Original frs-core:CurrentFinancialInstruments 9 2021-06-30 10216296 frs-bus:Original frs-core:Non-currentFinancialInstruments 9 2021-06-30 10216296 frs-bus:Original 10 2020-07-01 2021-06-30 10216296 frs-bus:Original frs-core:CurrentFinancialInstruments 10 2021-06-30 10216296 frs-bus:Original frs-core:Non-currentFinancialInstruments 10 2021-06-30 10216296 frs-bus:Original 11 2020-07-01 2021-06-30 10216296 frs-bus:Original frs-core:CurrentFinancialInstruments 11 2021-06-30 10216296 frs-bus:Original frs-core:Non-currentFinancialInstruments 11 2021-06-30 10216296 frs-bus:Original 12 2020-07-01 2021-06-30 10216296 frs-bus:Original frs-core:CurrentFinancialInstruments 12 2021-06-30 10216296 frs-bus:Original frs-core:Non-currentFinancialInstruments 12 2021-06-30 10216296 frs-bus:Original 13 2020-07-01 2021-06-30 10216296 frs-bus:Original frs-core:CurrentFinancialInstruments 13 2021-06-30 10216296 frs-bus:Original frs-core:Non-currentFinancialInstruments 13 2021-06-30 10216296 frs-bus:Original 14 2020-07-01 2021-06-30 10216296 frs-bus:Original frs-core:CurrentFinancialInstruments 14 2021-06-30 10216296 frs-bus:Original frs-core:Non-currentFinancialInstruments 14 2021-06-30 10216296 frs-bus:Original 15 2020-07-01 2021-06-30 10216296 frs-bus:Original frs-core:CurrentFinancialInstruments 15 2021-06-30 10216296 frs-bus:Original frs-core:Non-currentFinancialInstruments 15 2021-06-30 10216296 frs-bus:Original 16 2020-07-01 2021-06-30 10216296 frs-bus:Original frs-core:CurrentFinancialInstruments 16 2021-06-30 10216296 frs-bus:Original frs-core:Non-currentFinancialInstruments 16 2021-06-30 10216296 frs-bus:Original 17 2020-07-01 2021-06-30 10216296 frs-bus:Original frs-core:CurrentFinancialInstruments 17 2021-06-30 10216296 frs-bus:Original frs-core:Non-currentFinancialInstruments 17 2021-06-30 10216296 frs-bus:Original 18 2020-07-01 2021-06-30 10216296 frs-bus:Original frs-core:CurrentFinancialInstruments 18 2021-06-30 10216296 frs-bus:Original frs-core:Non-currentFinancialInstruments 18 2021-06-30 10216296 frs-bus:Original 19 2020-07-01 2021-06-30 10216296 frs-bus:Original frs-core:CurrentFinancialInstruments 19 2021-06-30 10216296 frs-bus:Original frs-core:Non-currentFinancialInstruments 19 2021-06-30 10216296 frs-bus:Original 20 2020-07-01 2021-06-30 10216296 frs-bus:Original frs-core:CurrentFinancialInstruments 20 2021-06-30 10216296 frs-bus:Original frs-core:Non-currentFinancialInstruments 20 2021-06-30 10216296 frs-bus:Original dpl-frs:Item1 2020-07-01 2021-06-30 10216296 frs-bus:Original dpl-frs:Item1 2020-06-30 10216296 frs-bus:Original dpl-frs:Item1 2021-06-30 10216296 frs-bus:Original dpl-frs:CostSales dpl-frs:Item1 2020-07-01 2021-06-30 10216296 frs-bus:Original dpl-frs:CostSales dpl-frs:Item1 2020-06-30 10216296 frs-bus:Original dpl-frs:CostSales dpl-frs:Item1 2021-06-30 10216296 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item1 2020-07-01 2021-06-30 10216296 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item1 2020-07-01 2021-06-30 10216296 frs-bus:Original dpl-frs:Item2 2020-07-01 2021-06-30 10216296 frs-bus:Original dpl-frs:Item2 2020-06-30 10216296 frs-bus:Original dpl-frs:Item2 2021-06-30 10216296 frs-bus:Original dpl-frs:CostSales dpl-frs:Item2 2020-07-01 2021-06-30 10216296 frs-bus:Original dpl-frs:CostSales dpl-frs:Item2 2020-06-30 10216296 frs-bus:Original dpl-frs:CostSales dpl-frs:Item2 2021-06-30 10216296 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item2 2020-07-01 2021-06-30 10216296 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item2 2020-07-01 2021-06-30 10216296 frs-bus:Original dpl-frs:Item3 2020-07-01 2021-06-30 10216296 frs-bus:Original dpl-frs:Item3 2020-06-30 10216296 frs-bus:Original dpl-frs:Item3 2021-06-30 10216296 frs-bus:Original dpl-frs:CostSales dpl-frs:Item3 2020-07-01 2021-06-30 10216296 frs-bus:Original dpl-frs:CostSales dpl-frs:Item3 2020-06-30 10216296 frs-bus:Original dpl-frs:CostSales dpl-frs:Item3 2021-06-30 10216296 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item3 2020-07-01 2021-06-30 10216296 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item3 2020-07-01 2021-06-30 10216296 frs-bus:Original dpl-frs:Item4 2020-07-01 2021-06-30 10216296 frs-bus:Original dpl-frs:Item4 2020-06-30 10216296 frs-bus:Original dpl-frs:Item4 2021-06-30 10216296 frs-bus:Original dpl-frs:CostSales dpl-frs:Item4 2020-07-01 2021-06-30 10216296 frs-bus:Original dpl-frs:CostSales dpl-frs:Item4 2020-06-30 10216296 frs-bus:Original dpl-frs:CostSales dpl-frs:Item4 2021-06-30 10216296 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item4 2020-07-01 2021-06-30 10216296 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item4 2020-07-01 2021-06-30 10216296 frs-bus:Original dpl-frs:Item5 2020-07-01 2021-06-30 10216296 frs-bus:Original dpl-frs:Item5 2020-06-30 10216296 frs-bus:Original dpl-frs:Item5 2021-06-30 10216296 frs-bus:Original dpl-frs:CostSales dpl-frs:Item5 2020-07-01 2021-06-30 10216296 frs-bus:Original dpl-frs:CostSales dpl-frs:Item5 2020-06-30 10216296 frs-bus:Original dpl-frs:CostSales dpl-frs:Item5 2021-06-30 10216296 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item5 2020-07-01 2021-06-30 10216296 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item5 2020-07-01 2021-06-30 10216296 frs-bus:Original dpl-frs:Item6 2020-07-01 2021-06-30 10216296 frs-bus:Original dpl-frs:Item6 2020-06-30 10216296 frs-bus:Original dpl-frs:Item6 2021-06-30 10216296 frs-bus:Original dpl-frs:CostSales dpl-frs:Item6 2020-07-01 2021-06-30 10216296 frs-bus:Original dpl-frs:CostSales dpl-frs:Item6 2020-06-30 10216296 frs-bus:Original dpl-frs:CostSales dpl-frs:Item6 2021-06-30 10216296 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item6 2020-07-01 2021-06-30 10216296 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item6 2020-07-01 2021-06-30 10216296 frs-bus:Original dpl-frs:Item7 2020-07-01 2021-06-30 10216296 frs-bus:Original dpl-frs:Item7 2020-06-30 10216296 frs-bus:Original dpl-frs:Item7 2021-06-30 10216296 frs-bus:Original dpl-frs:CostSales dpl-frs:Item7 2020-07-01 2021-06-30 10216296 frs-bus:Original dpl-frs:CostSales dpl-frs:Item7 2020-06-30 10216296 frs-bus:Original dpl-frs:CostSales dpl-frs:Item7 2021-06-30 10216296 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item7 2020-07-01 2021-06-30 10216296 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item7 2020-07-01 2021-06-30 10216296 frs-bus:Original dpl-frs:Item8 2020-07-01 2021-06-30 10216296 frs-bus:Original dpl-frs:Item8 2020-06-30 10216296 frs-bus:Original dpl-frs:Item8 2021-06-30 10216296 frs-bus:Original dpl-frs:CostSales dpl-frs:Item8 2020-07-01 2021-06-30 10216296 frs-bus:Original dpl-frs:CostSales dpl-frs:Item8 2020-06-30 10216296 frs-bus:Original dpl-frs:CostSales dpl-frs:Item8 2021-06-30 10216296 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item8 2020-07-01 2021-06-30 10216296 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item8 2020-07-01 2021-06-30 10216296 frs-bus:Original dpl-frs:Item9 2020-07-01 2021-06-30 10216296 frs-bus:Original dpl-frs:Item9 2020-06-30 10216296 frs-bus:Original dpl-frs:Item9 2021-06-30 10216296 frs-bus:Original dpl-frs:CostSales dpl-frs:Item9 2020-07-01 2021-06-30 10216296 frs-bus:Original dpl-frs:CostSales dpl-frs:Item9 2020-06-30 10216296 frs-bus:Original dpl-frs:CostSales dpl-frs:Item9 2021-06-30 10216296 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item9 2020-07-01 2021-06-30 10216296 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item9 2020-07-01 2021-06-30 10216296 frs-bus:Original dpl-frs:Item10 2020-07-01 2021-06-30 10216296 frs-bus:Original dpl-frs:Item10 2020-06-30 10216296 frs-bus:Original dpl-frs:Item10 2021-06-30 10216296 frs-bus:Original dpl-frs:CostSales dpl-frs:Item10 2020-07-01 2021-06-30 10216296 frs-bus:Original dpl-frs:CostSales dpl-frs:Item10 2020-06-30 10216296 frs-bus:Original dpl-frs:CostSales dpl-frs:Item10 2021-06-30 10216296 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item10 2020-07-01 2021-06-30 10216296 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item10 2020-07-01 2021-06-30 10216296 frs-bus:Original dpl-frs:Item11 2020-07-01 2021-06-30 10216296 frs-bus:Original dpl-frs:Item11 2020-06-30 10216296 frs-bus:Original dpl-frs:Item11 2021-06-30 10216296 frs-bus:Original dpl-frs:CostSales dpl-frs:Item11 2020-07-01 2021-06-30 10216296 frs-bus:Original dpl-frs:CostSales dpl-frs:Item11 2020-06-30 10216296 frs-bus:Original dpl-frs:CostSales dpl-frs:Item11 2021-06-30 10216296 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item11 2020-07-01 2021-06-30 10216296 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item11 2020-07-01 2021-06-30 10216296 frs-bus:Original dpl-frs:Item12 2020-07-01 2021-06-30 10216296 frs-bus:Original dpl-frs:Item12 2020-06-30 10216296 frs-bus:Original dpl-frs:Item12 2021-06-30 10216296 frs-bus:Original dpl-frs:CostSales dpl-frs:Item12 2020-07-01 2021-06-30 10216296 frs-bus:Original dpl-frs:CostSales dpl-frs:Item12 2020-06-30 10216296 frs-bus:Original dpl-frs:CostSales dpl-frs:Item12 2021-06-30 10216296 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item12 2020-07-01 2021-06-30 10216296 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item12 2020-07-01 2021-06-30 10216296 frs-bus:Original 1 2020-07-01 2021-06-30 10216296 frs-bus:Original frs-countries:EnglandWales 2020-07-01 2021-06-30
Registered number: 10216296
M W Building And Plastering Services Limited
Unaudited Financial Statements
For The Year Ended 30 June 2022
Simpson Associates
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 10216296
2022 2021
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 12,721 11,992
12,721 11,992
CURRENT ASSETS
Stocks 5 58,000 40,000
Debtors 6 140,566 125,345
Cash at bank and in hand 286 -
198,852 165,345
Creditors: Amounts Falling Due Within One Year 7 (151,521 ) (101,292 )
NET CURRENT ASSETS (LIABILITIES) 47,331 64,053
TOTAL ASSETS LESS CURRENT LIABILITIES 60,052 76,045
Creditors: Amounts Falling Due After More Than One Year 8 (54,642 ) (72,001 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (2,417 ) (2,278 )
NET ASSETS 2,993 1,766
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 2,893 1,666
SHAREHOLDERS' FUNDS 2,993 1,766
Page 1
Page 2
For the year ending 30 June 2022 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr M A White
Director
17/01/2024
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
M W Building And Plastering Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10216296 . The registered office is Alum House 5 Alum Chine Road, Westbourne, Bournemouth, BH4 8DT.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% reducing balance
Motor Vehicles 25% reducing balance
Fixtures & Fittings 25% reducing balance
2.4. Leases
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
Page 3
Page 4
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. 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 year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was 3 (2021: 4)
3 4
Page 4
Page 5
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 July 2021 2,605 13,995 2,180 18,780
Additions - 4,100 869 4,969
As at 30 June 2022 2,605 18,095 3,049 23,749
Depreciation
As at 1 July 2021 1,864 3,709 1,215 6,788
Provided during the period 185 3,597 458 4,240
As at 30 June 2022 2,049 7,306 1,673 11,028
Net Book Value
As at 30 June 2022 556 10,789 1,376 12,721
As at 1 July 2021 741 10,286 965 11,992
5. Stocks
2022 2021
£ £
Materials 58,000 40,000
58,000 40,000
6. Debtors
2022 2021
£ £
Due within one year
Trade debtors 29,696 4,628
Other debtors 110,870 120,717
140,566 125,345
7. Creditors: Amounts Falling Due Within One Year
2022 2021
£ £
Net obligations under finance leases 3,151 3,006
Trade creditors 25,943 3,947
Bank loans and overdrafts 28,202 15,273
Other creditors 46,178 45,791
Taxation and social security 48,047 33,275
151,521 101,292
Page 5
Page 6
8. Creditors: Amounts Falling Due After More Than One Year
2022 2021
£ £
Net obligations under finance leases 3,578 6,729
Bank loans 51,064 65,272
54,642 72,001
9. Obligations Under Finance Leases
2022 2021
£ £
The future minimum finance lease payments are as follows:
Not later than one year 3,151 3,006
Later than one year and not later than five years 3,578 6,729
6,729 9,735
6,729 9,735
10. Share Capital
2022 2021
£ £
Allotted, Called up and fully paid 100 100
11. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 July 2021 Amounts advanced Amounts repaid Amounts written off As at 30 June 2022
£ £ £ £ £
Mrs Lucy White 34,062 33,395 (47,701 ) - 19,757
Mr Mark White 47,693 55,372 (67,051 ) - 36,015
The above loans are unsecured and repayable on demand. Interest is charged on the loans.
Page 6