Acorah Software Products - Accounts Production 14.3.260 false true true 31 May 2022 1 June 2021 false 1 June 2022 31 May 2023 31 May 2023 12000966 Miss Maria Ferrari Mr Matthew Mcbrearty Miss Olivia Mcbrearty Mr M McBrearty true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12000966 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-05-31 12000966 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-05-31 12000966 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-05-31 12000966 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-05-31 12000966 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-06-01 2023-05-31 12000966 frs-core:AllSubsidiaries 2022-06-01 2023-05-31 12000966 frs-core:KeyManagementPersonnel 2022-06-01 2023-05-31 12000966 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-06-01 2023-05-31 12000966 frs-core:OtherRelatedParties 2022-06-01 2023-05-31 12000966 2022-05-31 12000966 2023-05-31 12000966 2022-06-01 2023-05-31 12000966 frs-core:CurrentFinancialInstruments 2023-05-31 12000966 frs-core:CurrentFinancialInstruments 2022-06-01 2023-05-31 12000966 frs-core:Non-currentFinancialInstruments 2023-05-31 12000966 frs-core:Non-currentFinancialInstruments 2022-06-01 2023-05-31 12000966 frs-core:CurrentFinancialInstruments 2022-06-01 2023-05-31 12000966 frs-core:CurrentFinancialInstruments 2023-05-31 12000966 frs-core:AfterOneYear 2022-06-01 2023-05-31 12000966 frs-core:BetweenOneFiveYears 2022-06-01 2023-05-31 12000966 frs-core:BetweenOneFiveYears 2023-05-31 12000966 frs-core:ComputerEquipment 2023-05-31 12000966 frs-core:ComputerEquipment 2022-06-01 2023-05-31 12000966 frs-core:ComputerEquipment 2022-05-31 12000966 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-05-31 12000966 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-06-01 2023-05-31 12000966 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-05-31 12000966 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-05-31 12000966 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-06-01 2023-05-31 12000966 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-05-31 12000966 frs-core:FurnitureFittings 2023-05-31 12000966 frs-core:FurnitureFittings 2022-06-01 2023-05-31 12000966 frs-core:FurnitureFittings 2022-05-31 12000966 frs-core:NetGoodwill 2023-05-31 12000966 frs-core:NetGoodwill 2022-06-01 2023-05-31 12000966 frs-core:NetGoodwill 2022-05-31 12000966 frs-core:InvestmentPropertyIncludedWithinPPE 2023-05-31 12000966 frs-core:InvestmentPropertyIncludedWithinPPE 2022-06-01 2023-05-31 12000966 frs-core:InvestmentPropertyIncludedWithinPPE 2022-05-31 12000966 frs-core:LandBuildings 2023-05-31 12000966 frs-core:LandBuildings 2022-06-01 2023-05-31 12000966 frs-core:LandBuildings 2022-05-31 12000966 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-05-31 12000966 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-06-01 2023-05-31 12000966 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-05-31 12000966 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-05-31 12000966 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-06-01 2023-05-31 12000966 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-05-31 12000966 frs-core:MoreThanFiveYears 2022-06-01 2023-05-31 12000966 frs-core:MoreThanFiveYears 2023-05-31 12000966 frs-core:MotorVehicles 2023-05-31 12000966 frs-core:MotorVehicles 2022-06-01 2023-05-31 12000966 frs-core:MotorVehicles 2022-05-31 12000966 frs-core:OtherResidualIntangibleAssets 2023-05-31 12000966 frs-core:OtherResidualIntangibleAssets 2022-06-01 2023-05-31 12000966 frs-core:OtherResidualIntangibleAssets 2022-05-31 12000966 frs-core:PlantMachinery 2023-05-31 12000966 frs-core:PlantMachinery 2022-06-01 2023-05-31 12000966 frs-core:PlantMachinery 2022-05-31 12000966 frs-core:Secured 2023-05-31 12000966 frs-core:Unsecured 2023-05-31 12000966 frs-core:WithinOneYear 2022-06-01 2023-05-31 12000966 frs-core:WithinOneYear 2023-05-31 12000966 frs-core:CapitalRedemptionReserve 2022-06-01 2023-05-31 12000966 frs-core:CapitalRedemptionReserve 2022-05-31 12000966 frs-core:CapitalRedemptionReserve 2023-05-31 12000966 frs-core:OtherReservesSubtotal 2022-06-01 2023-05-31 12000966 frs-core:OtherReservesSubtotal 2022-05-31 12000966 frs-core:OtherReservesSubtotal 2023-05-31 12000966 frs-core:RevaluationReserve 2022-06-01 2023-05-31 12000966 frs-core:RevaluationReserve 2022-05-31 12000966 frs-core:RevaluationReserve 2023-05-31 12000966 frs-core:SharePremium 2022-06-01 2023-05-31 12000966 frs-core:SharePremium 2022-05-31 12000966 frs-core:SharePremium 2023-05-31 12000966 frs-core:ShareCapital 2022-06-01 2023-05-31 12000966 frs-core:ShareCapital 2022-05-31 12000966 frs-core:ShareCapital 2023-05-31 12000966 frs-core:RetainedEarningsAccumulatedLosses 2022-06-01 2023-05-31 12000966 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-05-31 12000966 frs-core:RetainedEarningsAccumulatedLosses 2023-05-31 12000966 frs-core:RetainedEarningsAccumulatedLosses 2022-05-31 12000966 frs-core:RetainedEarningsAccumulatedLosses 2023-05-31 12000966 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-05-31 12000966 frs-countries:UnitedKingdom 2022-06-01 2023-05-31 12000966 frs-countries:Europe 2022-06-01 2023-05-31 12000966 frs-countries:NorthAmerica 2022-06-01 2023-05-31 12000966 frs-countries:SouthAmerica 2022-06-01 2023-05-31 12000966 frs-countries:Asia 2022-06-01 2023-05-31 12000966 frs-countries:RestWorldOutsideUK 2022-06-01 2023-05-31 12000966 frs-bus:HighestPaidDirector 2022-06-01 2023-05-31 12000966 frs-bus:PrivateLimitedCompanyLtd 2022-06-01 2023-05-31 12000966 frs-bus:CompanyLimitedByGuarantee 2022-06-01 2023-05-31 12000966 frs-bus:LimitedLiabilityPartnershipLLP 2022-06-01 2023-05-31 12000966 frs-bus:LimitedLiabilityPartnershipsSORP 2022-06-01 2023-05-31 12000966 frs-bus:FullAccounts 2022-06-01 2023-05-31 12000966 frs-bus:FilletedAccounts 2022-06-01 2023-05-31 12000966 frs-bus:AbridgedAccounts 2022-06-01 2023-05-31 12000966 frs-bus:FRS102 2022-06-01 2023-05-31 12000966 frs-bus:MediumEntities 2022-06-01 2023-05-31 12000966 frs-bus:SmallEntities 2022-06-01 2023-05-31 12000966 frs-bus:EntityHasNeverTraded 2022-06-01 2023-05-31 12000966 frs-bus:EntityNoLongerTradingButTradedInPast 2022-06-01 2023-05-31 12000966 frs-bus:Audited 2022-06-01 2023-05-31 12000966 frs-bus:AuditExempt-NoAccountantsReport 2022-06-01 2023-05-31 12000966 frs-bus:AuditExemptWithAccountantsReport 2022-06-01 2023-05-31 12000966 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-06-01 2023-05-31 12000966 frs-bus:LargeCompaniesRegimeForAccounts 2022-06-01 2023-05-31 12000966 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-06-01 2023-05-31 12000966 frs-bus:SmallCompaniesRegimeForAccounts 2022-06-01 2023-05-31 12000966 frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-06-01 2023-05-31 12000966 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-06-01 2023-05-31 12000966 frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-06-01 2023-05-31 12000966 frs-bus:OrdinaryShareClass1 2022-06-01 2023-05-31 12000966 frs-bus:OrdinaryShareClass1 2022-05-31 12000966 frs-bus:OrdinaryShareClass1 2023-05-31 12000966 frs-bus:OrdinaryShareClass2 2022-06-01 2023-05-31 12000966 frs-bus:OrdinaryShareClass2 2022-05-31 12000966 frs-bus:OrdinaryShareClass2 2023-05-31 12000966 frs-bus:OrdinaryShareClass3 2022-06-01 2023-05-31 12000966 frs-bus:OrdinaryShareClass3 2022-05-31 12000966 frs-bus:OrdinaryShareClass3 2023-05-31 12000966 frs-bus:OrdinaryShareClass4 2022-06-01 2023-05-31 12000966 frs-bus:OrdinaryShareClass4 2022-05-31 12000966 frs-bus:OrdinaryShareClass4 2023-05-31 12000966 frs-bus:OrdinaryShareClass5 2022-06-01 2023-05-31 12000966 frs-bus:OrdinaryShareClass5 2022-05-31 12000966 frs-bus:OrdinaryShareClass5 2023-05-31 12000966 frs-bus:PreferenceShareClass1 2022-06-01 2023-05-31 12000966 frs-bus:PreferenceShareClass1 2022-05-31 12000966 frs-bus:PreferenceShareClass1 2023-05-31 12000966 frs-bus:PreferenceShareClass2 2022-06-01 2023-05-31 12000966 frs-bus:PreferenceShareClass2 2022-05-31 12000966 frs-bus:PreferenceShareClass2 2023-05-31 12000966 frs-bus:PreferenceShareClass3 2022-06-01 2023-05-31 12000966 frs-bus:PreferenceShareClass3 2022-05-31 12000966 frs-bus:PreferenceShareClass3 2023-05-31 12000966 frs-bus:PreferenceShareClass4 2022-06-01 2023-05-31 12000966 frs-bus:PreferenceShareClass4 2022-05-31 12000966 frs-bus:PreferenceShareClass4 2023-05-31 12000966 frs-bus:PreferenceShareClass5 2022-06-01 2023-05-31 12000966 frs-bus:PreferenceShareClass5 2022-05-31 12000966 frs-bus:PreferenceShareClass5 2023-05-31 12000966 1 2022-06-01 2023-05-31 12000966 1 2023-05-31 12000966 1 2022-06-01 2023-05-31 12000966 frs-core:LeasedAssets 2022-06-01 2023-05-31 12000966 frs-core:OwnedAssets 2022-06-01 2023-05-31 12000966 frs-core:CurrencyRisk 2022-06-01 2023-05-31 12000966 frs-core:MarketRisk 2022-06-01 2023-05-31 12000966 frs-core:InterestRateRisk 2022-06-01 2023-05-31 12000966 frs-core:DeferredTaxation 2022-06-01 2023-05-31 12000966 frs-core:DeferredTaxation 2022-05-31 12000966 frs-core:DeferredTaxation 2023-05-31 12000966 frs-core:OtherProvisionsContingentLiabilities 2022-06-01 2023-05-31 12000966 frs-core:OtherProvisionsContingentLiabilities 2022-05-31 12000966 frs-core:OtherProvisionsContingentLiabilities 2023-05-31 12000966 frs-core:ProvisionsDeferredTax 2023-05-31 12000966 frs-core:OtherDeferredTax 2023-05-31 12000966 frs-core:AcceleratedTaxDepreciationDeferredTax 2023-05-31 12000966 frs-core:TaxLossesCarry-forwardsDeferredTax 2023-05-31 12000966 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-05-31 12000966 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-06-01 2023-05-31 12000966 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-05-31 12000966 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-05-31 12000966 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-06-01 2023-05-31 12000966 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-05-31 12000966 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-05-31 12000966 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-06-01 2023-05-31 12000966 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-05-31 12000966 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-05-31 12000966 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-05-31 12000966 frs-core:RevaluationInvestmentPropertyDeferredTax 2023-05-31 12000966 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-05-31 12000966 frs-core:OtherPost-employmentBenefitsDeferredTax 2023-05-31 12000966 frs-core:Share-basedPaymentsDeferredTax 2023-05-31 12000966 frs-core:TaxCreditsDeferredTax 2023-05-31 12000966 frs-core:CostValuation 2022-05-31 12000966 frs-core:AdditionsToInvestments 2023-05-31 12000966 frs-core:DisposalsRepaymentsInvestments 2023-05-31 12000966 frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-05-31 12000966 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-05-31 12000966 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-05-31 12000966 frs-core:OtherIncreaseDecreaseInInvestments 2023-05-31 12000966 frs-core:CostValuation 2023-05-31 12000966 frs-core:ProvisionsForImpairmentInvestments 2022-05-31 12000966 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-05-31 12000966 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-05-31 12000966 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-05-31 12000966 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-05-31 12000966 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-05-31 12000966 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-05-31 12000966 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-05-31 12000966 frs-core:ProvisionsForImpairmentInvestments 2023-05-31 12000966 frs-core:ListedExchangeTraded 2023-05-31 12000966 frs-core:ListedExchangeTraded 2022-05-31 12000966 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-05-31 12000966 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-05-31 12000966 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-05-31 12000966 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-05-31 12000966 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-05-31 12000966 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-05-31 12000966 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-05-31 12000966 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-05-31 12000966 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-05-31 12000966 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-05-31 12000966 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-05-31 12000966 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-05-31 12000966 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-05-31 12000966 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-05-31 12000966 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-05-31 12000966 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-05-31 12000966 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-05-31 12000966 frs-core:UnlistedNon-exchangeTraded 2023-05-31 12000966 frs-core:UnlistedNon-exchangeTraded 2022-05-31 12000966 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-05-31 12000966 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-31 12000966 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-31 12000966 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-31 12000966 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-31 12000966 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-31 12000966 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-31 12000966 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-05-31 12000966 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 12000966 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-31 12000966 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-31 12000966 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-31 12000966 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-31 12000966 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-05-31 12000966 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-31 12000966 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-31 12000966 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-31 12000966 dpl-frs:CostSales 2022-06-01 2023-05-31 12000966 dpl-frs:CostSales 2022-05-31 12000966 dpl-frs:CostSales 2023-05-31 12000966 dpl-frs:DistributionCosts 2022-06-01 2023-05-31 12000966 dpl-frs:AdministrativeExpenses 2022-06-01 2023-05-31 12000966 frs-bus:Director1 2022-06-01 2023-05-31 12000966 frs-bus:Director1 2022-05-31 12000966 frs-bus:Director1 2023-05-31 12000966 frs-bus:Director2 2022-06-01 2023-05-31 12000966 frs-bus:Director2 2022-05-31 12000966 frs-bus:Director2 2023-05-31 12000966 frs-bus:Director3 2022-06-01 2023-05-31 12000966 frs-bus:Director3 2022-05-31 12000966 frs-bus:Director3 2023-05-31 12000966 1 2022-06-01 2023-05-31 12000966 frs-core:CurrentFinancialInstruments 1 2023-05-31 12000966 frs-core:Non-currentFinancialInstruments 1 2023-05-31 12000966 2 2022-06-01 2023-05-31 12000966 frs-core:CurrentFinancialInstruments 2 2023-05-31 12000966 frs-core:Non-currentFinancialInstruments 2 2023-05-31 12000966 3 2022-06-01 2023-05-31 12000966 frs-core:CurrentFinancialInstruments 3 2023-05-31 12000966 frs-core:Non-currentFinancialInstruments 3 2023-05-31 12000966 4 2022-06-01 2023-05-31 12000966 frs-core:CurrentFinancialInstruments 4 2023-05-31 12000966 frs-core:Non-currentFinancialInstruments 4 2023-05-31 12000966 5 2022-06-01 2023-05-31 12000966 frs-core:CurrentFinancialInstruments 5 2023-05-31 12000966 frs-core:Non-currentFinancialInstruments 5 2023-05-31 12000966 6 2022-06-01 2023-05-31 12000966 frs-core:CurrentFinancialInstruments 6 2023-05-31 12000966 frs-core:Non-currentFinancialInstruments 6 2023-05-31 12000966 7 2022-06-01 2023-05-31 12000966 frs-core:CurrentFinancialInstruments 7 2023-05-31 12000966 frs-core:Non-currentFinancialInstruments 7 2023-05-31 12000966 8 2022-06-01 2023-05-31 12000966 frs-core:CurrentFinancialInstruments 8 2023-05-31 12000966 frs-core:Non-currentFinancialInstruments 8 2023-05-31 12000966 9 2022-06-01 2023-05-31 12000966 frs-core:CurrentFinancialInstruments 9 2023-05-31 12000966 frs-core:Non-currentFinancialInstruments 9 2023-05-31 12000966 10 2022-06-01 2023-05-31 12000966 frs-core:CurrentFinancialInstruments 10 2023-05-31 12000966 frs-core:Non-currentFinancialInstruments 10 2023-05-31 12000966 11 2022-06-01 2023-05-31 12000966 frs-core:CurrentFinancialInstruments 11 2023-05-31 12000966 frs-core:Non-currentFinancialInstruments 11 2023-05-31 12000966 12 2022-06-01 2023-05-31 12000966 frs-core:CurrentFinancialInstruments 12 2023-05-31 12000966 frs-core:Non-currentFinancialInstruments 12 2023-05-31 12000966 13 2022-06-01 2023-05-31 12000966 frs-core:CurrentFinancialInstruments 13 2023-05-31 12000966 frs-core:Non-currentFinancialInstruments 13 2023-05-31 12000966 14 2022-06-01 2023-05-31 12000966 frs-core:CurrentFinancialInstruments 14 2023-05-31 12000966 frs-core:Non-currentFinancialInstruments 14 2023-05-31 12000966 15 2022-06-01 2023-05-31 12000966 frs-core:CurrentFinancialInstruments 15 2023-05-31 12000966 frs-core:Non-currentFinancialInstruments 15 2023-05-31 12000966 16 2022-06-01 2023-05-31 12000966 frs-core:CurrentFinancialInstruments 16 2023-05-31 12000966 frs-core:Non-currentFinancialInstruments 16 2023-05-31 12000966 17 2022-06-01 2023-05-31 12000966 frs-core:CurrentFinancialInstruments 17 2023-05-31 12000966 frs-core:Non-currentFinancialInstruments 17 2023-05-31 12000966 18 2022-06-01 2023-05-31 12000966 frs-core:CurrentFinancialInstruments 18 2023-05-31 12000966 frs-core:Non-currentFinancialInstruments 18 2023-05-31 12000966 19 2022-06-01 2023-05-31 12000966 frs-core:CurrentFinancialInstruments 19 2023-05-31 12000966 frs-core:Non-currentFinancialInstruments 19 2023-05-31 12000966 20 2022-06-01 2023-05-31 12000966 frs-core:CurrentFinancialInstruments 20 2023-05-31 12000966 frs-core:Non-currentFinancialInstruments 20 2023-05-31 12000966 dpl-frs:Item1 2022-06-01 2023-05-31 12000966 dpl-frs:Item1 2022-05-31 12000966 dpl-frs:Item1 2023-05-31 12000966 dpl-frs:CostSales dpl-frs:Item1 2022-06-01 2023-05-31 12000966 dpl-frs:CostSales dpl-frs:Item1 2022-05-31 12000966 dpl-frs:CostSales dpl-frs:Item1 2023-05-31 12000966 dpl-frs:DistributionCosts dpl-frs:Item1 2022-06-01 2023-05-31 12000966 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-06-01 2023-05-31 12000966 dpl-frs:Item2 2022-06-01 2023-05-31 12000966 dpl-frs:Item2 2022-05-31 12000966 dpl-frs:Item2 2023-05-31 12000966 dpl-frs:CostSales dpl-frs:Item2 2022-06-01 2023-05-31 12000966 dpl-frs:CostSales dpl-frs:Item2 2022-05-31 12000966 dpl-frs:CostSales dpl-frs:Item2 2023-05-31 12000966 dpl-frs:DistributionCosts dpl-frs:Item2 2022-06-01 2023-05-31 12000966 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-06-01 2023-05-31 12000966 dpl-frs:Item3 2022-06-01 2023-05-31 12000966 dpl-frs:Item3 2022-05-31 12000966 dpl-frs:Item3 2023-05-31 12000966 dpl-frs:CostSales dpl-frs:Item3 2022-06-01 2023-05-31 12000966 dpl-frs:CostSales dpl-frs:Item3 2022-05-31 12000966 dpl-frs:CostSales dpl-frs:Item3 2023-05-31 12000966 dpl-frs:DistributionCosts dpl-frs:Item3 2022-06-01 2023-05-31 12000966 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-06-01 2023-05-31 12000966 dpl-frs:Item4 2022-06-01 2023-05-31 12000966 dpl-frs:Item4 2022-05-31 12000966 dpl-frs:Item4 2023-05-31 12000966 dpl-frs:CostSales dpl-frs:Item4 2022-06-01 2023-05-31 12000966 dpl-frs:CostSales dpl-frs:Item4 2022-05-31 12000966 dpl-frs:CostSales dpl-frs:Item4 2023-05-31 12000966 dpl-frs:DistributionCosts dpl-frs:Item4 2022-06-01 2023-05-31 12000966 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-06-01 2023-05-31 12000966 dpl-frs:Item5 2022-06-01 2023-05-31 12000966 dpl-frs:Item5 2022-05-31 12000966 dpl-frs:Item5 2023-05-31 12000966 dpl-frs:CostSales dpl-frs:Item5 2022-06-01 2023-05-31 12000966 dpl-frs:CostSales dpl-frs:Item5 2022-05-31 12000966 dpl-frs:CostSales dpl-frs:Item5 2023-05-31 12000966 dpl-frs:DistributionCosts dpl-frs:Item5 2022-06-01 2023-05-31 12000966 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-06-01 2023-05-31 12000966 dpl-frs:Item6 2022-06-01 2023-05-31 12000966 dpl-frs:Item6 2022-05-31 12000966 dpl-frs:Item6 2023-05-31 12000966 dpl-frs:CostSales dpl-frs:Item6 2022-06-01 2023-05-31 12000966 dpl-frs:CostSales dpl-frs:Item6 2022-05-31 12000966 dpl-frs:CostSales dpl-frs:Item6 2023-05-31 12000966 dpl-frs:DistributionCosts dpl-frs:Item6 2022-06-01 2023-05-31 12000966 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-06-01 2023-05-31 12000966 dpl-frs:Item7 2022-06-01 2023-05-31 12000966 dpl-frs:Item7 2022-05-31 12000966 dpl-frs:Item7 2023-05-31 12000966 dpl-frs:CostSales dpl-frs:Item7 2022-06-01 2023-05-31 12000966 dpl-frs:CostSales dpl-frs:Item7 2022-05-31 12000966 dpl-frs:CostSales dpl-frs:Item7 2023-05-31 12000966 dpl-frs:DistributionCosts dpl-frs:Item7 2022-06-01 2023-05-31 12000966 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-06-01 2023-05-31 12000966 dpl-frs:Item8 2022-06-01 2023-05-31 12000966 dpl-frs:Item8 2022-05-31 12000966 dpl-frs:Item8 2023-05-31 12000966 dpl-frs:CostSales dpl-frs:Item8 2022-06-01 2023-05-31 12000966 dpl-frs:CostSales dpl-frs:Item8 2022-05-31 12000966 dpl-frs:CostSales dpl-frs:Item8 2023-05-31 12000966 dpl-frs:DistributionCosts dpl-frs:Item8 2022-06-01 2023-05-31 12000966 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-06-01 2023-05-31 12000966 dpl-frs:Item9 2022-06-01 2023-05-31 12000966 dpl-frs:Item9 2022-05-31 12000966 dpl-frs:Item9 2023-05-31 12000966 dpl-frs:CostSales dpl-frs:Item9 2022-06-01 2023-05-31 12000966 dpl-frs:CostSales dpl-frs:Item9 2022-05-31 12000966 dpl-frs:CostSales dpl-frs:Item9 2023-05-31 12000966 dpl-frs:DistributionCosts dpl-frs:Item9 2022-06-01 2023-05-31 12000966 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-06-01 2023-05-31 12000966 dpl-frs:Item10 2022-06-01 2023-05-31 12000966 dpl-frs:Item10 2022-05-31 12000966 dpl-frs:Item10 2023-05-31 12000966 dpl-frs:CostSales dpl-frs:Item10 2022-06-01 2023-05-31 12000966 dpl-frs:CostSales dpl-frs:Item10 2022-05-31 12000966 dpl-frs:CostSales dpl-frs:Item10 2023-05-31 12000966 dpl-frs:DistributionCosts dpl-frs:Item10 2022-06-01 2023-05-31 12000966 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-06-01 2023-05-31 12000966 dpl-frs:Item11 2022-06-01 2023-05-31 12000966 dpl-frs:Item11 2022-05-31 12000966 dpl-frs:Item11 2023-05-31 12000966 dpl-frs:CostSales dpl-frs:Item11 2022-06-01 2023-05-31 12000966 dpl-frs:CostSales dpl-frs:Item11 2022-05-31 12000966 dpl-frs:CostSales dpl-frs:Item11 2023-05-31 12000966 dpl-frs:DistributionCosts dpl-frs:Item11 2022-06-01 2023-05-31 12000966 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-06-01 2023-05-31 12000966 dpl-frs:Item12 2022-06-01 2023-05-31 12000966 dpl-frs:Item12 2022-05-31 12000966 dpl-frs:Item12 2023-05-31 12000966 dpl-frs:CostSales dpl-frs:Item12 2022-06-01 2023-05-31 12000966 dpl-frs:CostSales dpl-frs:Item12 2022-05-31 12000966 dpl-frs:CostSales dpl-frs:Item12 2023-05-31 12000966 dpl-frs:DistributionCosts dpl-frs:Item12 2022-06-01 2023-05-31 12000966 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-06-01 2023-05-31 12000966 1 2022-06-01 2023-05-31 12000966 frs-countries:EnglandWales 2022-06-01 2023-05-31 12000966 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-05-31 12000966 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-05-31 12000966 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-05-31 12000966 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-05-31 12000966 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-06-01 2022-05-31 12000966 frs-core:AllSubsidiaries 2021-06-01 2022-05-31 12000966 frs-core:KeyManagementPersonnel 2021-06-01 2022-05-31 12000966 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-06-01 2022-05-31 12000966 frs-core:OtherRelatedParties 2021-06-01 2022-05-31 12000966 2021-05-31 12000966 2022-05-31 12000966 2021-06-01 2022-05-31 12000966 frs-core:CurrentFinancialInstruments 2022-05-31 12000966 frs-core:CurrentFinancialInstruments 2021-06-01 2022-05-31 12000966 frs-core:Non-currentFinancialInstruments 2022-05-31 12000966 frs-core:Non-currentFinancialInstruments 2021-06-01 2022-05-31 12000966 frs-core:CurrentFinancialInstruments 2021-06-01 2022-05-31 12000966 frs-core:CurrentFinancialInstruments 2022-05-31 12000966 frs-core:AfterOneYear 2021-06-01 2022-05-31 12000966 frs-core:BetweenOneFiveYears 2021-06-01 2022-05-31 12000966 frs-core:BetweenOneFiveYears 2022-05-31 12000966 frs-core:ComputerEquipment 2022-05-31 12000966 frs-core:ComputerEquipment 2021-06-01 2022-05-31 12000966 frs-core:ComputerEquipment 2021-05-31 12000966 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-05-31 12000966 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-06-01 2022-05-31 12000966 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-05-31 12000966 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-05-31 12000966 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-06-01 2022-05-31 12000966 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-05-31 12000966 frs-core:FurnitureFittings 2022-05-31 12000966 frs-core:FurnitureFittings 2021-06-01 2022-05-31 12000966 frs-core:FurnitureFittings 2021-05-31 12000966 frs-core:NetGoodwill 2022-05-31 12000966 frs-core:NetGoodwill 2021-06-01 2022-05-31 12000966 frs-core:NetGoodwill 2021-05-31 12000966 frs-core:InvestmentPropertyIncludedWithinPPE 2022-05-31 12000966 frs-core:InvestmentPropertyIncludedWithinPPE 2021-06-01 2022-05-31 12000966 frs-core:InvestmentPropertyIncludedWithinPPE 2021-05-31 12000966 frs-core:LandBuildings 2022-05-31 12000966 frs-core:LandBuildings 2021-06-01 2022-05-31 12000966 frs-core:LandBuildings 2021-05-31 12000966 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-05-31 12000966 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-06-01 2022-05-31 12000966 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-05-31 12000966 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-05-31 12000966 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-06-01 2022-05-31 12000966 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-05-31 12000966 frs-core:MoreThanFiveYears 2021-06-01 2022-05-31 12000966 frs-core:MoreThanFiveYears 2022-05-31 12000966 frs-core:MotorVehicles 2022-05-31 12000966 frs-core:MotorVehicles 2021-06-01 2022-05-31 12000966 frs-core:MotorVehicles 2021-05-31 12000966 frs-core:OtherResidualIntangibleAssets 2022-05-31 12000966 frs-core:OtherResidualIntangibleAssets 2021-06-01 2022-05-31 12000966 frs-core:OtherResidualIntangibleAssets 2021-05-31 12000966 frs-core:PlantMachinery 2022-05-31 12000966 frs-core:PlantMachinery 2021-06-01 2022-05-31 12000966 frs-core:PlantMachinery 2021-05-31 12000966 frs-core:Secured 2022-05-31 12000966 frs-core:Unsecured 2022-05-31 12000966 frs-core:WithinOneYear 2021-06-01 2022-05-31 12000966 frs-core:WithinOneYear 2022-05-31 12000966 frs-core:CapitalRedemptionReserve 2021-06-01 2022-05-31 12000966 frs-core:CapitalRedemptionReserve 2021-05-31 12000966 frs-core:CapitalRedemptionReserve 2022-05-31 12000966 frs-core:OtherReservesSubtotal 2021-06-01 2022-05-31 12000966 frs-core:OtherReservesSubtotal 2021-05-31 12000966 frs-core:OtherReservesSubtotal 2022-05-31 12000966 frs-core:RevaluationReserve 2021-06-01 2022-05-31 12000966 frs-core:RevaluationReserve 2021-05-31 12000966 frs-core:RevaluationReserve 2022-05-31 12000966 frs-core:SharePremium 2021-06-01 2022-05-31 12000966 frs-core:SharePremium 2021-05-31 12000966 frs-core:SharePremium 2022-05-31 12000966 frs-core:ShareCapital 2021-06-01 2022-05-31 12000966 frs-core:ShareCapital 2021-05-31 12000966 frs-core:ShareCapital 2022-05-31 12000966 frs-core:RetainedEarningsAccumulatedLosses 2021-06-01 2022-05-31 12000966 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-05-31 12000966 frs-core:RetainedEarningsAccumulatedLosses 2022-05-31 12000966 frs-core:RetainedEarningsAccumulatedLosses 2021-05-31 12000966 frs-core:RetainedEarningsAccumulatedLosses 2022-05-31 12000966 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-05-31 12000966 frs-countries:UnitedKingdom 2021-06-01 2022-05-31 12000966 frs-countries:Europe 2021-06-01 2022-05-31 12000966 frs-countries:NorthAmerica 2021-06-01 2022-05-31 12000966 frs-countries:SouthAmerica 2021-06-01 2022-05-31 12000966 frs-countries:Asia 2021-06-01 2022-05-31 12000966 frs-countries:RestWorldOutsideUK 2021-06-01 2022-05-31 12000966 frs-bus:HighestPaidDirector 2021-06-01 2022-05-31 12000966 frs-bus:PrivateLimitedCompanyLtd 2021-06-01 2022-05-31 12000966 frs-bus:CompanyLimitedByGuarantee 2021-06-01 2022-05-31 12000966 frs-bus:LimitedLiabilityPartnershipLLP 2021-06-01 2022-05-31 12000966 frs-bus:LimitedLiabilityPartnershipsSORP 2021-06-01 2022-05-31 12000966 frs-bus:FullAccounts 2021-06-01 2022-05-31 12000966 frs-bus:FilletedAccounts 2021-06-01 2022-05-31 12000966 frs-bus:AbridgedAccounts 2021-06-01 2022-05-31 12000966 frs-bus:FRS102 2021-06-01 2022-05-31 12000966 frs-bus:MediumEntities 2021-06-01 2022-05-31 12000966 frs-bus:SmallEntities 2021-06-01 2022-05-31 12000966 frs-bus:EntityHasNeverTraded 2021-06-01 2022-05-31 12000966 frs-bus:EntityNoLongerTradingButTradedInPast 2021-06-01 2022-05-31 12000966 frs-bus:Audited 2021-06-01 2022-05-31 12000966 frs-bus:AuditExempt-NoAccountantsReport 2021-06-01 2022-05-31 12000966 frs-bus:AuditExemptWithAccountantsReport 2021-06-01 2022-05-31 12000966 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-06-01 2022-05-31 12000966 frs-bus:LargeCompaniesRegimeForAccounts 2021-06-01 2022-05-31 12000966 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-06-01 2022-05-31 12000966 frs-bus:SmallCompaniesRegimeForAccounts 2021-06-01 2022-05-31 12000966 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-06-01 2022-05-31 12000966 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-06-01 2022-05-31 12000966 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-06-01 2022-05-31 12000966 frs-bus:OrdinaryShareClass1 2021-06-01 2022-05-31 12000966 frs-bus:OrdinaryShareClass1 2021-05-31 12000966 frs-bus:OrdinaryShareClass1 2022-05-31 12000966 frs-bus:OrdinaryShareClass2 2021-06-01 2022-05-31 12000966 frs-bus:OrdinaryShareClass2 2021-05-31 12000966 frs-bus:OrdinaryShareClass2 2022-05-31 12000966 frs-bus:OrdinaryShareClass3 2021-06-01 2022-05-31 12000966 frs-bus:OrdinaryShareClass3 2021-05-31 12000966 frs-bus:OrdinaryShareClass3 2022-05-31 12000966 frs-bus:OrdinaryShareClass4 2021-06-01 2022-05-31 12000966 frs-bus:OrdinaryShareClass4 2021-05-31 12000966 frs-bus:OrdinaryShareClass4 2022-05-31 12000966 frs-bus:OrdinaryShareClass5 2021-06-01 2022-05-31 12000966 frs-bus:OrdinaryShareClass5 2021-05-31 12000966 frs-bus:OrdinaryShareClass5 2022-05-31 12000966 frs-bus:PreferenceShareClass1 2021-06-01 2022-05-31 12000966 frs-bus:PreferenceShareClass1 2021-05-31 12000966 frs-bus:PreferenceShareClass1 2022-05-31 12000966 frs-bus:PreferenceShareClass2 2021-06-01 2022-05-31 12000966 frs-bus:PreferenceShareClass2 2021-05-31 12000966 frs-bus:PreferenceShareClass2 2022-05-31 12000966 frs-bus:PreferenceShareClass3 2021-06-01 2022-05-31 12000966 frs-bus:PreferenceShareClass3 2021-05-31 12000966 frs-bus:PreferenceShareClass3 2022-05-31 12000966 frs-bus:PreferenceShareClass4 2021-06-01 2022-05-31 12000966 frs-bus:PreferenceShareClass4 2021-05-31 12000966 frs-bus:PreferenceShareClass4 2022-05-31 12000966 frs-bus:PreferenceShareClass5 2021-06-01 2022-05-31 12000966 frs-bus:PreferenceShareClass5 2021-05-31 12000966 frs-bus:PreferenceShareClass5 2022-05-31 12000966 1 2021-06-01 2022-05-31 12000966 1 2022-05-31 12000966 1 2021-06-01 2022-05-31 12000966 frs-core:LeasedAssets 2021-06-01 2022-05-31 12000966 frs-core:OwnedAssets 2021-06-01 2022-05-31 12000966 frs-core:CurrencyRisk 2021-06-01 2022-05-31 12000966 frs-core:MarketRisk 2021-06-01 2022-05-31 12000966 frs-core:InterestRateRisk 2021-06-01 2022-05-31 12000966 frs-core:DeferredTaxation 2021-06-01 2022-05-31 12000966 frs-core:DeferredTaxation 2021-05-31 12000966 frs-core:DeferredTaxation 2022-05-31 12000966 frs-core:OtherProvisionsContingentLiabilities 2021-06-01 2022-05-31 12000966 frs-core:OtherProvisionsContingentLiabilities 2021-05-31 12000966 frs-core:OtherProvisionsContingentLiabilities 2022-05-31 12000966 frs-core:ProvisionsDeferredTax 2022-05-31 12000966 frs-core:OtherDeferredTax 2022-05-31 12000966 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-05-31 12000966 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-05-31 12000966 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-05-31 12000966 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-06-01 2022-05-31 12000966 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-05-31 12000966 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-05-31 12000966 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-06-01 2022-05-31 12000966 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-05-31 12000966 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-05-31 12000966 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-06-01 2022-05-31 12000966 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-05-31 12000966 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-05-31 12000966 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-05-31 12000966 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-05-31 12000966 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-05-31 12000966 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-05-31 12000966 frs-core:Share-basedPaymentsDeferredTax 2022-05-31 12000966 frs-core:TaxCreditsDeferredTax 2022-05-31 12000966 frs-core:CostValuation 2021-05-31 12000966 frs-core:AdditionsToInvestments 2022-05-31 12000966 frs-core:DisposalsRepaymentsInvestments 2022-05-31 12000966 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-05-31 12000966 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-05-31 12000966 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-05-31 12000966 frs-core:OtherIncreaseDecreaseInInvestments 2022-05-31 12000966 frs-core:CostValuation 2022-05-31 12000966 frs-core:ProvisionsForImpairmentInvestments 2021-05-31 12000966 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-05-31 12000966 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-05-31 12000966 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-05-31 12000966 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-05-31 12000966 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-05-31 12000966 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-05-31 12000966 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-05-31 12000966 frs-core:ProvisionsForImpairmentInvestments 2022-05-31 12000966 frs-core:ListedExchangeTraded 2022-05-31 12000966 frs-core:ListedExchangeTraded 2021-05-31 12000966 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-05-31 12000966 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-05-31 12000966 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-05-31 12000966 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-05-31 12000966 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-05-31 12000966 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-05-31 12000966 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-05-31 12000966 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-05-31 12000966 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-05-31 12000966 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-05-31 12000966 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-05-31 12000966 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-05-31 12000966 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-05-31 12000966 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-05-31 12000966 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-05-31 12000966 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-05-31 12000966 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-05-31 12000966 frs-core:UnlistedNon-exchangeTraded 2022-05-31 12000966 frs-core:UnlistedNon-exchangeTraded 2021-05-31 12000966 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-05-31 12000966 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 12000966 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 12000966 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 12000966 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 12000966 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 12000966 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 12000966 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-05-31 12000966 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-05-31 12000966 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 12000966 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 12000966 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 12000966 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 12000966 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-05-31 12000966 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 12000966 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 12000966 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 12000966 dpl-frs:CostSales 2021-06-01 2022-05-31 12000966 dpl-frs:CostSales 2021-05-31 12000966 dpl-frs:CostSales 2022-05-31 12000966 dpl-frs:DistributionCosts 2021-06-01 2022-05-31 12000966 dpl-frs:AdministrativeExpenses 2021-06-01 2022-05-31 12000966 frs-bus:Director1 2021-06-01 2022-05-31 12000966 frs-bus:Director1 2021-05-31 12000966 frs-bus:Director1 2022-05-31 12000966 frs-bus:Director2 2021-06-01 2022-05-31 12000966 frs-bus:Director2 2021-05-31 12000966 frs-bus:Director2 2022-05-31 12000966 frs-bus:Director3 2021-06-01 2022-05-31 12000966 frs-bus:Director3 2021-05-31 12000966 frs-bus:Director3 2022-05-31 12000966 1 2021-06-01 2022-05-31 12000966 frs-core:CurrentFinancialInstruments 1 2022-05-31 12000966 frs-core:Non-currentFinancialInstruments 1 2022-05-31 12000966 2 2021-06-01 2022-05-31 12000966 frs-core:CurrentFinancialInstruments 2 2022-05-31 12000966 frs-core:Non-currentFinancialInstruments 2 2022-05-31 12000966 3 2021-06-01 2022-05-31 12000966 frs-core:CurrentFinancialInstruments 3 2022-05-31 12000966 frs-core:Non-currentFinancialInstruments 3 2022-05-31 12000966 4 2021-06-01 2022-05-31 12000966 frs-core:CurrentFinancialInstruments 4 2022-05-31 12000966 frs-core:Non-currentFinancialInstruments 4 2022-05-31 12000966 5 2021-06-01 2022-05-31 12000966 frs-core:CurrentFinancialInstruments 5 2022-05-31 12000966 frs-core:Non-currentFinancialInstruments 5 2022-05-31 12000966 6 2021-06-01 2022-05-31 12000966 frs-core:CurrentFinancialInstruments 6 2022-05-31 12000966 frs-core:Non-currentFinancialInstruments 6 2022-05-31 12000966 7 2021-06-01 2022-05-31 12000966 frs-core:CurrentFinancialInstruments 7 2022-05-31 12000966 frs-core:Non-currentFinancialInstruments 7 2022-05-31 12000966 8 2021-06-01 2022-05-31 12000966 frs-core:CurrentFinancialInstruments 8 2022-05-31 12000966 frs-core:Non-currentFinancialInstruments 8 2022-05-31 12000966 9 2021-06-01 2022-05-31 12000966 frs-core:CurrentFinancialInstruments 9 2022-05-31 12000966 frs-core:Non-currentFinancialInstruments 9 2022-05-31 12000966 10 2021-06-01 2022-05-31 12000966 frs-core:CurrentFinancialInstruments 10 2022-05-31 12000966 frs-core:Non-currentFinancialInstruments 10 2022-05-31 12000966 11 2021-06-01 2022-05-31 12000966 frs-core:CurrentFinancialInstruments 11 2022-05-31 12000966 frs-core:Non-currentFinancialInstruments 11 2022-05-31 12000966 12 2021-06-01 2022-05-31 12000966 frs-core:CurrentFinancialInstruments 12 2022-05-31 12000966 frs-core:Non-currentFinancialInstruments 12 2022-05-31 12000966 13 2021-06-01 2022-05-31 12000966 frs-core:CurrentFinancialInstruments 13 2022-05-31 12000966 frs-core:Non-currentFinancialInstruments 13 2022-05-31 12000966 14 2021-06-01 2022-05-31 12000966 frs-core:CurrentFinancialInstruments 14 2022-05-31 12000966 frs-core:Non-currentFinancialInstruments 14 2022-05-31 12000966 15 2021-06-01 2022-05-31 12000966 frs-core:CurrentFinancialInstruments 15 2022-05-31 12000966 frs-core:Non-currentFinancialInstruments 15 2022-05-31 12000966 16 2021-06-01 2022-05-31 12000966 frs-core:CurrentFinancialInstruments 16 2022-05-31 12000966 frs-core:Non-currentFinancialInstruments 16 2022-05-31 12000966 17 2021-06-01 2022-05-31 12000966 frs-core:CurrentFinancialInstruments 17 2022-05-31 12000966 frs-core:Non-currentFinancialInstruments 17 2022-05-31 12000966 18 2021-06-01 2022-05-31 12000966 frs-core:CurrentFinancialInstruments 18 2022-05-31 12000966 frs-core:Non-currentFinancialInstruments 18 2022-05-31 12000966 19 2021-06-01 2022-05-31 12000966 frs-core:CurrentFinancialInstruments 19 2022-05-31 12000966 frs-core:Non-currentFinancialInstruments 19 2022-05-31 12000966 20 2021-06-01 2022-05-31 12000966 frs-core:CurrentFinancialInstruments 20 2022-05-31 12000966 frs-core:Non-currentFinancialInstruments 20 2022-05-31 12000966 dpl-frs:Item1 2021-06-01 2022-05-31 12000966 dpl-frs:Item1 2021-05-31 12000966 dpl-frs:Item1 2022-05-31 12000966 dpl-frs:CostSales dpl-frs:Item1 2021-06-01 2022-05-31 12000966 dpl-frs:CostSales dpl-frs:Item1 2021-05-31 12000966 dpl-frs:CostSales dpl-frs:Item1 2022-05-31 12000966 dpl-frs:DistributionCosts dpl-frs:Item1 2021-06-01 2022-05-31 12000966 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-06-01 2022-05-31 12000966 dpl-frs:Item2 2021-06-01 2022-05-31 12000966 dpl-frs:Item2 2021-05-31 12000966 dpl-frs:Item2 2022-05-31 12000966 dpl-frs:CostSales dpl-frs:Item2 2021-06-01 2022-05-31 12000966 dpl-frs:CostSales dpl-frs:Item2 2021-05-31 12000966 dpl-frs:CostSales dpl-frs:Item2 2022-05-31 12000966 dpl-frs:DistributionCosts dpl-frs:Item2 2021-06-01 2022-05-31 12000966 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-06-01 2022-05-31 12000966 dpl-frs:Item3 2021-06-01 2022-05-31 12000966 dpl-frs:Item3 2021-05-31 12000966 dpl-frs:Item3 2022-05-31 12000966 dpl-frs:CostSales dpl-frs:Item3 2021-06-01 2022-05-31 12000966 dpl-frs:CostSales dpl-frs:Item3 2021-05-31 12000966 dpl-frs:CostSales dpl-frs:Item3 2022-05-31 12000966 dpl-frs:DistributionCosts dpl-frs:Item3 2021-06-01 2022-05-31 12000966 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-06-01 2022-05-31 12000966 dpl-frs:Item4 2021-06-01 2022-05-31 12000966 dpl-frs:Item4 2021-05-31 12000966 dpl-frs:Item4 2022-05-31 12000966 dpl-frs:CostSales dpl-frs:Item4 2021-06-01 2022-05-31 12000966 dpl-frs:CostSales dpl-frs:Item4 2021-05-31 12000966 dpl-frs:CostSales dpl-frs:Item4 2022-05-31 12000966 dpl-frs:DistributionCosts dpl-frs:Item4 2021-06-01 2022-05-31 12000966 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-06-01 2022-05-31 12000966 dpl-frs:Item5 2021-06-01 2022-05-31 12000966 dpl-frs:Item5 2021-05-31 12000966 dpl-frs:Item5 2022-05-31 12000966 dpl-frs:CostSales dpl-frs:Item5 2021-06-01 2022-05-31 12000966 dpl-frs:CostSales dpl-frs:Item5 2021-05-31 12000966 dpl-frs:CostSales dpl-frs:Item5 2022-05-31 12000966 dpl-frs:DistributionCosts dpl-frs:Item5 2021-06-01 2022-05-31 12000966 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-06-01 2022-05-31 12000966 dpl-frs:Item6 2021-06-01 2022-05-31 12000966 dpl-frs:Item6 2021-05-31 12000966 dpl-frs:Item6 2022-05-31 12000966 dpl-frs:CostSales dpl-frs:Item6 2021-06-01 2022-05-31 12000966 dpl-frs:CostSales dpl-frs:Item6 2021-05-31 12000966 dpl-frs:CostSales dpl-frs:Item6 2022-05-31 12000966 dpl-frs:DistributionCosts dpl-frs:Item6 2021-06-01 2022-05-31 12000966 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-06-01 2022-05-31 12000966 dpl-frs:Item7 2021-06-01 2022-05-31 12000966 dpl-frs:Item7 2021-05-31 12000966 dpl-frs:Item7 2022-05-31 12000966 dpl-frs:CostSales dpl-frs:Item7 2021-06-01 2022-05-31 12000966 dpl-frs:CostSales dpl-frs:Item7 2021-05-31 12000966 dpl-frs:CostSales dpl-frs:Item7 2022-05-31 12000966 dpl-frs:DistributionCosts dpl-frs:Item7 2021-06-01 2022-05-31 12000966 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-06-01 2022-05-31 12000966 dpl-frs:Item8 2021-06-01 2022-05-31 12000966 dpl-frs:Item8 2021-05-31 12000966 dpl-frs:Item8 2022-05-31 12000966 dpl-frs:CostSales dpl-frs:Item8 2021-06-01 2022-05-31 12000966 dpl-frs:CostSales dpl-frs:Item8 2021-05-31 12000966 dpl-frs:CostSales dpl-frs:Item8 2022-05-31 12000966 dpl-frs:DistributionCosts dpl-frs:Item8 2021-06-01 2022-05-31 12000966 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-06-01 2022-05-31 12000966 dpl-frs:Item9 2021-06-01 2022-05-31 12000966 dpl-frs:Item9 2021-05-31 12000966 dpl-frs:Item9 2022-05-31 12000966 dpl-frs:CostSales dpl-frs:Item9 2021-06-01 2022-05-31 12000966 dpl-frs:CostSales dpl-frs:Item9 2021-05-31 12000966 dpl-frs:CostSales dpl-frs:Item9 2022-05-31 12000966 dpl-frs:DistributionCosts dpl-frs:Item9 2021-06-01 2022-05-31 12000966 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-06-01 2022-05-31 12000966 dpl-frs:Item10 2021-06-01 2022-05-31 12000966 dpl-frs:Item10 2021-05-31 12000966 dpl-frs:Item10 2022-05-31 12000966 dpl-frs:CostSales dpl-frs:Item10 2021-06-01 2022-05-31 12000966 dpl-frs:CostSales dpl-frs:Item10 2021-05-31 12000966 dpl-frs:CostSales dpl-frs:Item10 2022-05-31 12000966 dpl-frs:DistributionCosts dpl-frs:Item10 2021-06-01 2022-05-31 12000966 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-06-01 2022-05-31 12000966 dpl-frs:Item11 2021-06-01 2022-05-31 12000966 dpl-frs:Item11 2021-05-31 12000966 dpl-frs:Item11 2022-05-31 12000966 dpl-frs:CostSales dpl-frs:Item11 2021-06-01 2022-05-31 12000966 dpl-frs:CostSales dpl-frs:Item11 2021-05-31 12000966 dpl-frs:CostSales dpl-frs:Item11 2022-05-31 12000966 dpl-frs:DistributionCosts dpl-frs:Item11 2021-06-01 2022-05-31 12000966 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-06-01 2022-05-31 12000966 dpl-frs:Item12 2021-06-01 2022-05-31 12000966 dpl-frs:Item12 2021-05-31 12000966 dpl-frs:Item12 2022-05-31 12000966 dpl-frs:CostSales dpl-frs:Item12 2021-06-01 2022-05-31 12000966 dpl-frs:CostSales dpl-frs:Item12 2021-05-31 12000966 dpl-frs:CostSales dpl-frs:Item12 2022-05-31 12000966 dpl-frs:DistributionCosts dpl-frs:Item12 2021-06-01 2022-05-31 12000966 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-06-01 2022-05-31 12000966 1 2021-06-01 2022-05-31 12000966 frs-countries:EnglandWales 2021-06-01 2022-05-31
Registered number: 12000966
AC and Heating Needs.Com Ltd
Unaudited Financial Statements
For The Year Ended 31 May 2023
Brisan Accountancy Ltd
Canada House, First Floor, 20/20 Business Park
Maidstone
Kent
ME16 0LS
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 12000966
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 5,747 7,184
5,747 7,184
CURRENT ASSETS
Stocks 5 3,180 3,180
Debtors 6 39,289 29,008
Cash at bank and in hand 2,645 3,038
45,114 35,226
Creditors: Amounts Falling Due Within One Year 7 (24,692 ) (11,819 )
NET CURRENT ASSETS (LIABILITIES) 20,422 23,407
TOTAL ASSETS LESS CURRENT LIABILITIES 26,169 30,591
Creditors: Amounts Falling Due After More Than One Year 8 (36,667 ) (41,667 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,092 ) (1,365 )
NET LIABILITIES (11,590 ) (12,441 )
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account (11,690 ) (12,541 )
SHAREHOLDERS' FUNDS (11,590) (12,441)
Page 1
Page 2
For the year ending 31 May 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Miss Maria Ferrari
Director
Mr Matthew Mcbrearty
Director
Miss Olivia Mcbrearty
Director
25 January 2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
AC and Heating Needs.Com Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12000966 . The registered office is Canada House, First Floor, 20/20 Business Park, Maidstone, Kent, ME16 0LS.
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. 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.

2.4. 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 20% on reducing balance
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.
Page 3
Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2022: 3)
3 3
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 June 2022 14,000
As at 31 May 2023 14,000
Depreciation
As at 1 June 2022 6,816
Provided during the period 1,437
As at 31 May 2023 8,253
Net Book Value
As at 31 May 2023 5,747
As at 1 June 2022 7,184
5. Stocks
2023 2022
£ £
Finished goods 3,180 3,180
3,180 3,180
6. Debtors
2023 2022
£ £
Due within one year
Other debtors 9,894 -
VAT 80 65
Directors' loan accounts 29,315 28,943
39,289 29,008
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 479 -
Bank loans and overdrafts 10,000 7,500
Corporation tax 9,894 -
Amounts owed to associates 4,319 4,319
24,692 11,819
Page 4
Page 5
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 36,667 41,667
36,667 41,667
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 June 2022 Amounts advanced Amounts repaid Amounts written off As at 31 May 2023
£ £ £ £ £
Mr Matthew Mcbrearty 28,943 29,372 29,000 - 29,315
The HMRC official rate of interest is charged on the oustanding balance.
11. Ultimate Controlling Party
The company's ultimate controlling party is Mr M McBrearty by virtue of his ownership of 60% of the issued share capital in the company.
Page 5