Acorah Software Products - Accounts Production 14.3.260 false true true 31 December 2022 1 January 2022 false 1 January 2023 31 December 2023 31 December 2023 OC415797 Mr Ludek Lastovka Ms Martina Lastovkova Ludek Lastovka false iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure OC415797 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-12-31 OC415797 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-12-31 OC415797 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-12-31 OC415797 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-12-31 OC415797 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2023-01-01 2023-12-31 OC415797 frs-core:AllSubsidiaries 2023-01-01 2023-12-31 OC415797 frs-core:KeyManagementPersonnel 2023-01-01 2023-12-31 OC415797 frs-core:EntitiesControlledByKeyManagementPersonnel 2023-01-01 2023-12-31 OC415797 frs-core:OtherRelatedParties 2023-01-01 2023-12-31 OC415797 2022-12-31 OC415797 2023-12-31 OC415797 2023-01-01 2023-12-31 OC415797 frs-core:CurrentFinancialInstruments 2023-12-31 OC415797 frs-core:CurrentFinancialInstruments 2023-01-01 2023-12-31 OC415797 frs-core:Non-currentFinancialInstruments 2023-12-31 OC415797 frs-core:Non-currentFinancialInstruments 2023-01-01 2023-12-31 OC415797 frs-core:CurrentFinancialInstruments 2023-01-01 2023-12-31 OC415797 frs-core:CurrentFinancialInstruments 2023-12-31 OC415797 frs-core:AfterOneYear 2023-01-01 2023-12-31 OC415797 frs-core:BetweenOneFiveYears 2023-01-01 2023-12-31 OC415797 frs-core:BetweenOneFiveYears 2023-12-31 OC415797 frs-core:ComputerEquipment 2023-12-31 OC415797 frs-core:ComputerEquipment 2023-01-01 2023-12-31 OC415797 frs-core:ComputerEquipment 2022-12-31 OC415797 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-12-31 OC415797 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-01-01 2023-12-31 OC415797 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-12-31 OC415797 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-12-31 OC415797 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-01-01 2023-12-31 OC415797 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-12-31 OC415797 frs-core:FurnitureFittings 2023-12-31 OC415797 frs-core:FurnitureFittings 2023-01-01 2023-12-31 OC415797 frs-core:FurnitureFittings 2022-12-31 OC415797 frs-core:NetGoodwill 2023-12-31 OC415797 frs-core:NetGoodwill 2023-01-01 2023-12-31 OC415797 frs-core:NetGoodwill 2022-12-31 OC415797 frs-core:InvestmentPropertyIncludedWithinPPE 2023-12-31 OC415797 frs-core:InvestmentPropertyIncludedWithinPPE 2023-01-01 2023-12-31 OC415797 frs-core:InvestmentPropertyIncludedWithinPPE 2022-12-31 OC415797 frs-core:LandBuildings 2023-12-31 OC415797 frs-core:LandBuildings 2023-01-01 2023-12-31 OC415797 frs-core:LandBuildings 2022-12-31 OC415797 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-12-31 OC415797 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-01-01 2023-12-31 OC415797 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-12-31 OC415797 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-12-31 OC415797 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-01-01 2023-12-31 OC415797 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-12-31 OC415797 frs-core:MoreThanFiveYears 2023-01-01 2023-12-31 OC415797 frs-core:MoreThanFiveYears 2023-12-31 OC415797 frs-core:MotorVehicles 2023-12-31 OC415797 frs-core:MotorVehicles 2023-01-01 2023-12-31 OC415797 frs-core:MotorVehicles 2022-12-31 OC415797 frs-core:OtherResidualIntangibleAssets 2023-12-31 OC415797 frs-core:OtherResidualIntangibleAssets 2023-01-01 2023-12-31 OC415797 frs-core:OtherResidualIntangibleAssets 2022-12-31 OC415797 frs-core:PlantMachinery 2023-12-31 OC415797 frs-core:PlantMachinery 2023-01-01 2023-12-31 OC415797 frs-core:PlantMachinery 2022-12-31 OC415797 frs-core:Secured 2023-12-31 OC415797 frs-core:Unsecured 2023-12-31 OC415797 frs-core:WithinOneYear 2023-01-01 2023-12-31 OC415797 frs-core:WithinOneYear 2023-12-31 OC415797 frs-core:CapitalRedemptionReserve 2023-01-01 2023-12-31 OC415797 frs-core:CapitalRedemptionReserve 2022-12-31 OC415797 frs-core:CapitalRedemptionReserve 2023-12-31 OC415797 frs-core:OtherReservesSubtotal 2023-01-01 2023-12-31 OC415797 frs-core:OtherReservesSubtotal 2022-12-31 OC415797 frs-core:OtherReservesSubtotal 2023-12-31 OC415797 frs-core:RevaluationReserve 2023-01-01 2023-12-31 OC415797 frs-core:RevaluationReserve 2022-12-31 OC415797 frs-core:RevaluationReserve 2023-12-31 OC415797 frs-core:SharePremium 2023-01-01 2023-12-31 OC415797 frs-core:SharePremium 2022-12-31 OC415797 frs-core:SharePremium 2023-12-31 OC415797 frs-core:ShareCapital 2023-01-01 2023-12-31 OC415797 frs-core:ShareCapital 2022-12-31 OC415797 frs-core:ShareCapital 2023-12-31 OC415797 frs-core:RetainedEarningsAccumulatedLosses 2023-01-01 2023-12-31 OC415797 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-12-31 OC415797 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 OC415797 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31 OC415797 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 OC415797 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-12-31 OC415797 frs-countries:UnitedKingdom 2023-01-01 2023-12-31 OC415797 frs-countries:Europe 2023-01-01 2023-12-31 OC415797 frs-countries:NorthAmerica 2023-01-01 2023-12-31 OC415797 frs-countries:SouthAmerica 2023-01-01 2023-12-31 OC415797 frs-countries:Asia 2023-01-01 2023-12-31 OC415797 frs-countries:RestWorldOutsideUK 2023-01-01 2023-12-31 OC415797 frs-bus:HighestPaidDirector 2023-01-01 2023-12-31 OC415797 frs-bus:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 OC415797 frs-bus:CompanyLimitedByGuarantee 2023-01-01 2023-12-31 OC415797 frs-bus:LimitedLiabilityPartnershipLLP 2023-01-01 2023-12-31 OC415797 frs-bus:LimitedLiabilityPartnershipsSORP 2023-01-01 2023-12-31 OC415797 frs-bus:FullAccounts 2023-01-01 2023-12-31 OC415797 frs-bus:FilletedAccounts 2023-01-01 2023-12-31 OC415797 frs-bus:AbridgedAccounts 2023-01-01 2023-12-31 OC415797 frs-bus:FRS102 2023-01-01 2023-12-31 OC415797 frs-bus:MediumEntities 2023-01-01 2023-12-31 OC415797 frs-bus:SmallEntities 2023-01-01 2023-12-31 OC415797 frs-bus:EntityHasNeverTraded 2023-01-01 2023-12-31 OC415797 frs-bus:EntityNoLongerTradingButTradedInPast 2023-01-01 2023-12-31 OC415797 frs-bus:Audited 2023-01-01 2023-12-31 OC415797 frs-bus:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 OC415797 frs-bus:AuditExemptWithAccountantsReport 2023-01-01 2023-12-31 OC415797 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2023-01-01 2023-12-31 OC415797 frs-bus:LargeCompaniesRegimeForAccounts 2023-01-01 2023-12-31 OC415797 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2023-01-01 2023-12-31 OC415797 frs-bus:SmallCompaniesRegimeForAccounts 2023-01-01 2023-12-31 OC415797 frs-bus:LargeCompaniesRegimeForDirectorsReport 2023-01-01 2023-12-31 OC415797 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2023-01-01 2023-12-31 OC415797 frs-bus:SmallCompaniesRegimeForDirectorsReport 2023-01-01 2023-12-31 OC415797 frs-bus:OrdinaryShareClass1 2023-01-01 2023-12-31 OC415797 frs-bus:OrdinaryShareClass1 2022-12-31 OC415797 frs-bus:OrdinaryShareClass1 2023-12-31 OC415797 frs-bus:OrdinaryShareClass2 2023-01-01 2023-12-31 OC415797 frs-bus:OrdinaryShareClass2 2022-12-31 OC415797 frs-bus:OrdinaryShareClass2 2023-12-31 OC415797 frs-bus:OrdinaryShareClass3 2023-01-01 2023-12-31 OC415797 frs-bus:OrdinaryShareClass3 2022-12-31 OC415797 frs-bus:OrdinaryShareClass3 2023-12-31 OC415797 frs-bus:OrdinaryShareClass4 2023-01-01 2023-12-31 OC415797 frs-bus:OrdinaryShareClass4 2022-12-31 OC415797 frs-bus:OrdinaryShareClass4 2023-12-31 OC415797 frs-bus:OrdinaryShareClass5 2023-01-01 2023-12-31 OC415797 frs-bus:OrdinaryShareClass5 2022-12-31 OC415797 frs-bus:OrdinaryShareClass5 2023-12-31 OC415797 frs-bus:PreferenceShareClass1 2023-01-01 2023-12-31 OC415797 frs-bus:PreferenceShareClass1 2022-12-31 OC415797 frs-bus:PreferenceShareClass1 2023-12-31 OC415797 frs-bus:PreferenceShareClass2 2023-01-01 2023-12-31 OC415797 frs-bus:PreferenceShareClass2 2022-12-31 OC415797 frs-bus:PreferenceShareClass2 2023-12-31 OC415797 frs-bus:PreferenceShareClass3 2023-01-01 2023-12-31 OC415797 frs-bus:PreferenceShareClass3 2022-12-31 OC415797 frs-bus:PreferenceShareClass3 2023-12-31 OC415797 frs-bus:PreferenceShareClass4 2023-01-01 2023-12-31 OC415797 frs-bus:PreferenceShareClass4 2022-12-31 OC415797 frs-bus:PreferenceShareClass4 2023-12-31 OC415797 frs-bus:PreferenceShareClass5 2023-01-01 2023-12-31 OC415797 frs-bus:PreferenceShareClass5 2022-12-31 OC415797 frs-bus:PreferenceShareClass5 2023-12-31 OC415797 1 2023-01-01 2023-12-31 OC415797 1 2023-12-31 OC415797 1 2023-01-01 2023-12-31 OC415797 frs-core:LeasedAssets 2023-01-01 2023-12-31 OC415797 frs-core:OwnedAssets 2023-01-01 2023-12-31 OC415797 frs-core:CurrencyRisk 2023-01-01 2023-12-31 OC415797 frs-core:MarketRisk 2023-01-01 2023-12-31 OC415797 frs-core:InterestRateRisk 2023-01-01 2023-12-31 OC415797 frs-core:DeferredTaxation 2023-01-01 2023-12-31 OC415797 frs-core:DeferredTaxation 2022-12-31 OC415797 frs-core:DeferredTaxation 2023-12-31 OC415797 frs-core:OtherProvisionsContingentLiabilities 2023-01-01 2023-12-31 OC415797 frs-core:OtherProvisionsContingentLiabilities 2022-12-31 OC415797 frs-core:OtherProvisionsContingentLiabilities 2023-12-31 OC415797 frs-core:ProvisionsDeferredTax 2023-12-31 OC415797 frs-core:OtherDeferredTax 2023-12-31 OC415797 frs-core:AcceleratedTaxDepreciationDeferredTax 2023-12-31 OC415797 frs-core:TaxLossesCarry-forwardsDeferredTax 2023-12-31 OC415797 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-12-31 OC415797 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-01-01 2023-12-31 OC415797 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-12-31 OC415797 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-12-31 OC415797 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-01-01 2023-12-31 OC415797 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-12-31 OC415797 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-12-31 OC415797 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-01-01 2023-12-31 OC415797 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-12-31 OC415797 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-12-31 OC415797 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-12-31 OC415797 frs-core:RevaluationInvestmentPropertyDeferredTax 2023-12-31 OC415797 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-12-31 OC415797 frs-core:OtherPost-employmentBenefitsDeferredTax 2023-12-31 OC415797 frs-core:Share-basedPaymentsDeferredTax 2023-12-31 OC415797 frs-core:TaxCreditsDeferredTax 2023-12-31 OC415797 frs-core:CostValuation 2022-12-31 OC415797 frs-core:AdditionsToInvestments 2023-12-31 OC415797 frs-core:DisposalsRepaymentsInvestments 2023-12-31 OC415797 frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-12-31 OC415797 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-12-31 OC415797 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-12-31 OC415797 frs-core:OtherIncreaseDecreaseInInvestments 2023-12-31 OC415797 frs-core:CostValuation 2023-12-31 OC415797 frs-core:ProvisionsForImpairmentInvestments 2022-12-31 OC415797 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-12-31 OC415797 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-12-31 OC415797 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-12-31 OC415797 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-12-31 OC415797 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-12-31 OC415797 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-12-31 OC415797 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-12-31 OC415797 frs-core:ProvisionsForImpairmentInvestments 2023-12-31 OC415797 frs-core:ListedExchangeTraded 2023-12-31 OC415797 frs-core:ListedExchangeTraded 2022-12-31 OC415797 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-12-31 OC415797 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-12-31 OC415797 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-12-31 OC415797 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-12-31 OC415797 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-12-31 OC415797 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-12-31 OC415797 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-12-31 OC415797 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-12-31 OC415797 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 OC415797 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-12-31 OC415797 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-12-31 OC415797 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-12-31 OC415797 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-12-31 OC415797 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-12-31 OC415797 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-12-31 OC415797 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-12-31 OC415797 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-12-31 OC415797 frs-core:UnlistedNon-exchangeTraded 2023-12-31 OC415797 frs-core:UnlistedNon-exchangeTraded 2022-12-31 OC415797 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-12-31 OC415797 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 OC415797 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 OC415797 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 OC415797 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 OC415797 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 OC415797 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 OC415797 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-12-31 OC415797 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 OC415797 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 OC415797 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 OC415797 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 OC415797 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 OC415797 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-12-31 OC415797 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 OC415797 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 OC415797 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 OC415797 dpl-frs:CostSales 2023-01-01 2023-12-31 OC415797 dpl-frs:CostSales 2022-12-31 OC415797 dpl-frs:CostSales 2023-12-31 OC415797 dpl-frs:DistributionCosts 2023-01-01 2023-12-31 OC415797 dpl-frs:AdministrativeExpenses 2023-01-01 2023-12-31 OC415797 1 2023-01-01 2023-12-31 OC415797 frs-core:CurrentFinancialInstruments 1 2023-12-31 OC415797 frs-core:Non-currentFinancialInstruments 1 2023-12-31 OC415797 2 2023-01-01 2023-12-31 OC415797 frs-core:CurrentFinancialInstruments 2 2023-12-31 OC415797 frs-core:Non-currentFinancialInstruments 2 2023-12-31 OC415797 3 2023-01-01 2023-12-31 OC415797 frs-core:CurrentFinancialInstruments 3 2023-12-31 OC415797 frs-core:Non-currentFinancialInstruments 3 2023-12-31 OC415797 4 2023-01-01 2023-12-31 OC415797 frs-core:CurrentFinancialInstruments 4 2023-12-31 OC415797 frs-core:Non-currentFinancialInstruments 4 2023-12-31 OC415797 5 2023-01-01 2023-12-31 OC415797 frs-core:CurrentFinancialInstruments 5 2023-12-31 OC415797 frs-core:Non-currentFinancialInstruments 5 2023-12-31 OC415797 6 2023-01-01 2023-12-31 OC415797 frs-core:CurrentFinancialInstruments 6 2023-12-31 OC415797 frs-core:Non-currentFinancialInstruments 6 2023-12-31 OC415797 7 2023-01-01 2023-12-31 OC415797 frs-core:CurrentFinancialInstruments 7 2023-12-31 OC415797 frs-core:Non-currentFinancialInstruments 7 2023-12-31 OC415797 8 2023-01-01 2023-12-31 OC415797 frs-core:CurrentFinancialInstruments 8 2023-12-31 OC415797 frs-core:Non-currentFinancialInstruments 8 2023-12-31 OC415797 9 2023-01-01 2023-12-31 OC415797 frs-core:CurrentFinancialInstruments 9 2023-12-31 OC415797 frs-core:Non-currentFinancialInstruments 9 2023-12-31 OC415797 10 2023-01-01 2023-12-31 OC415797 frs-core:CurrentFinancialInstruments 10 2023-12-31 OC415797 frs-core:Non-currentFinancialInstruments 10 2023-12-31 OC415797 11 2023-01-01 2023-12-31 OC415797 frs-core:CurrentFinancialInstruments 11 2023-12-31 OC415797 frs-core:Non-currentFinancialInstruments 11 2023-12-31 OC415797 12 2023-01-01 2023-12-31 OC415797 frs-core:CurrentFinancialInstruments 12 2023-12-31 OC415797 frs-core:Non-currentFinancialInstruments 12 2023-12-31 OC415797 13 2023-01-01 2023-12-31 OC415797 frs-core:CurrentFinancialInstruments 13 2023-12-31 OC415797 frs-core:Non-currentFinancialInstruments 13 2023-12-31 OC415797 14 2023-01-01 2023-12-31 OC415797 frs-core:CurrentFinancialInstruments 14 2023-12-31 OC415797 frs-core:Non-currentFinancialInstruments 14 2023-12-31 OC415797 15 2023-01-01 2023-12-31 OC415797 frs-core:CurrentFinancialInstruments 15 2023-12-31 OC415797 frs-core:Non-currentFinancialInstruments 15 2023-12-31 OC415797 16 2023-01-01 2023-12-31 OC415797 frs-core:CurrentFinancialInstruments 16 2023-12-31 OC415797 frs-core:Non-currentFinancialInstruments 16 2023-12-31 OC415797 17 2023-01-01 2023-12-31 OC415797 frs-core:CurrentFinancialInstruments 17 2023-12-31 OC415797 frs-core:Non-currentFinancialInstruments 17 2023-12-31 OC415797 18 2023-01-01 2023-12-31 OC415797 frs-core:CurrentFinancialInstruments 18 2023-12-31 OC415797 frs-core:Non-currentFinancialInstruments 18 2023-12-31 OC415797 19 2023-01-01 2023-12-31 OC415797 frs-core:CurrentFinancialInstruments 19 2023-12-31 OC415797 frs-core:Non-currentFinancialInstruments 19 2023-12-31 OC415797 20 2023-01-01 2023-12-31 OC415797 frs-core:CurrentFinancialInstruments 20 2023-12-31 OC415797 frs-core:Non-currentFinancialInstruments 20 2023-12-31 OC415797 dpl-frs:Item1 2023-01-01 2023-12-31 OC415797 dpl-frs:Item1 2022-12-31 OC415797 dpl-frs:Item1 2023-12-31 OC415797 dpl-frs:CostSales dpl-frs:Item1 2023-01-01 2023-12-31 OC415797 dpl-frs:CostSales dpl-frs:Item1 2022-12-31 OC415797 dpl-frs:CostSales dpl-frs:Item1 2023-12-31 OC415797 dpl-frs:DistributionCosts dpl-frs:Item1 2023-01-01 2023-12-31 OC415797 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2023-01-01 2023-12-31 OC415797 dpl-frs:Item2 2023-01-01 2023-12-31 OC415797 dpl-frs:Item2 2022-12-31 OC415797 dpl-frs:Item2 2023-12-31 OC415797 dpl-frs:CostSales dpl-frs:Item2 2023-01-01 2023-12-31 OC415797 dpl-frs:CostSales dpl-frs:Item2 2022-12-31 OC415797 dpl-frs:CostSales dpl-frs:Item2 2023-12-31 OC415797 dpl-frs:DistributionCosts dpl-frs:Item2 2023-01-01 2023-12-31 OC415797 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2023-01-01 2023-12-31 OC415797 dpl-frs:Item3 2023-01-01 2023-12-31 OC415797 dpl-frs:Item3 2022-12-31 OC415797 dpl-frs:Item3 2023-12-31 OC415797 dpl-frs:CostSales dpl-frs:Item3 2023-01-01 2023-12-31 OC415797 dpl-frs:CostSales dpl-frs:Item3 2022-12-31 OC415797 dpl-frs:CostSales dpl-frs:Item3 2023-12-31 OC415797 dpl-frs:DistributionCosts dpl-frs:Item3 2023-01-01 2023-12-31 OC415797 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2023-01-01 2023-12-31 OC415797 dpl-frs:Item4 2023-01-01 2023-12-31 OC415797 dpl-frs:Item4 2022-12-31 OC415797 dpl-frs:Item4 2023-12-31 OC415797 dpl-frs:CostSales dpl-frs:Item4 2023-01-01 2023-12-31 OC415797 dpl-frs:CostSales dpl-frs:Item4 2022-12-31 OC415797 dpl-frs:CostSales dpl-frs:Item4 2023-12-31 OC415797 dpl-frs:DistributionCosts dpl-frs:Item4 2023-01-01 2023-12-31 OC415797 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2023-01-01 2023-12-31 OC415797 dpl-frs:Item5 2023-01-01 2023-12-31 OC415797 dpl-frs:Item5 2022-12-31 OC415797 dpl-frs:Item5 2023-12-31 OC415797 dpl-frs:CostSales dpl-frs:Item5 2023-01-01 2023-12-31 OC415797 dpl-frs:CostSales dpl-frs:Item5 2022-12-31 OC415797 dpl-frs:CostSales dpl-frs:Item5 2023-12-31 OC415797 dpl-frs:DistributionCosts dpl-frs:Item5 2023-01-01 2023-12-31 OC415797 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2023-01-01 2023-12-31 OC415797 dpl-frs:Item6 2023-01-01 2023-12-31 OC415797 dpl-frs:Item6 2022-12-31 OC415797 dpl-frs:Item6 2023-12-31 OC415797 dpl-frs:CostSales dpl-frs:Item6 2023-01-01 2023-12-31 OC415797 dpl-frs:CostSales dpl-frs:Item6 2022-12-31 OC415797 dpl-frs:CostSales dpl-frs:Item6 2023-12-31 OC415797 dpl-frs:DistributionCosts dpl-frs:Item6 2023-01-01 2023-12-31 OC415797 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2023-01-01 2023-12-31 OC415797 dpl-frs:Item7 2023-01-01 2023-12-31 OC415797 dpl-frs:Item7 2022-12-31 OC415797 dpl-frs:Item7 2023-12-31 OC415797 dpl-frs:CostSales dpl-frs:Item7 2023-01-01 2023-12-31 OC415797 dpl-frs:CostSales dpl-frs:Item7 2022-12-31 OC415797 dpl-frs:CostSales dpl-frs:Item7 2023-12-31 OC415797 dpl-frs:DistributionCosts dpl-frs:Item7 2023-01-01 2023-12-31 OC415797 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2023-01-01 2023-12-31 OC415797 dpl-frs:Item8 2023-01-01 2023-12-31 OC415797 dpl-frs:Item8 2022-12-31 OC415797 dpl-frs:Item8 2023-12-31 OC415797 dpl-frs:CostSales dpl-frs:Item8 2023-01-01 2023-12-31 OC415797 dpl-frs:CostSales dpl-frs:Item8 2022-12-31 OC415797 dpl-frs:CostSales dpl-frs:Item8 2023-12-31 OC415797 dpl-frs:DistributionCosts dpl-frs:Item8 2023-01-01 2023-12-31 OC415797 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2023-01-01 2023-12-31 OC415797 dpl-frs:Item9 2023-01-01 2023-12-31 OC415797 dpl-frs:Item9 2022-12-31 OC415797 dpl-frs:Item9 2023-12-31 OC415797 dpl-frs:CostSales dpl-frs:Item9 2023-01-01 2023-12-31 OC415797 dpl-frs:CostSales dpl-frs:Item9 2022-12-31 OC415797 dpl-frs:CostSales dpl-frs:Item9 2023-12-31 OC415797 dpl-frs:DistributionCosts dpl-frs:Item9 2023-01-01 2023-12-31 OC415797 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2023-01-01 2023-12-31 OC415797 dpl-frs:Item10 2023-01-01 2023-12-31 OC415797 dpl-frs:Item10 2022-12-31 OC415797 dpl-frs:Item10 2023-12-31 OC415797 dpl-frs:CostSales dpl-frs:Item10 2023-01-01 2023-12-31 OC415797 dpl-frs:CostSales dpl-frs:Item10 2022-12-31 OC415797 dpl-frs:CostSales dpl-frs:Item10 2023-12-31 OC415797 dpl-frs:DistributionCosts dpl-frs:Item10 2023-01-01 2023-12-31 OC415797 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2023-01-01 2023-12-31 OC415797 dpl-frs:Item11 2023-01-01 2023-12-31 OC415797 dpl-frs:Item11 2022-12-31 OC415797 dpl-frs:Item11 2023-12-31 OC415797 dpl-frs:CostSales dpl-frs:Item11 2023-01-01 2023-12-31 OC415797 dpl-frs:CostSales dpl-frs:Item11 2022-12-31 OC415797 dpl-frs:CostSales dpl-frs:Item11 2023-12-31 OC415797 dpl-frs:DistributionCosts dpl-frs:Item11 2023-01-01 2023-12-31 OC415797 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2023-01-01 2023-12-31 OC415797 dpl-frs:Item12 2023-01-01 2023-12-31 OC415797 dpl-frs:Item12 2022-12-31 OC415797 dpl-frs:Item12 2023-12-31 OC415797 dpl-frs:CostSales dpl-frs:Item12 2023-01-01 2023-12-31 OC415797 dpl-frs:CostSales dpl-frs:Item12 2022-12-31 OC415797 dpl-frs:CostSales dpl-frs:Item12 2023-12-31 OC415797 dpl-frs:DistributionCosts dpl-frs:Item12 2023-01-01 2023-12-31 OC415797 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2023-01-01 2023-12-31 OC415797 1 2023-01-01 2023-12-31 OC415797 frs-countries:EnglandWales 2023-01-01 2023-12-31 OC415797 frs-bus:PartnerLLP2 2023-01-01 2023-12-31 OC415797 frs-bus:PartnerLLP2 2023-12-31 OC415797 frs-bus:PartnerLLP2 2023-12-31 OC415797 frs-bus:PartnerLLP1 2023-01-01 2023-12-31 OC415797 frs-bus:PartnerLLP1 2023-12-31 OC415797 frs-bus:PartnerLLP1 2023-12-31 OC415797 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-12-31 OC415797 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-12-31 OC415797 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-12-31 OC415797 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-12-31 OC415797 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-01-01 2022-12-31 OC415797 frs-core:AllSubsidiaries 2022-01-01 2022-12-31 OC415797 frs-core:KeyManagementPersonnel 2022-01-01 2022-12-31 OC415797 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-01-01 2022-12-31 OC415797 frs-core:OtherRelatedParties 2022-01-01 2022-12-31 OC415797 2021-12-31 OC415797 2022-12-31 OC415797 2022-01-01 2022-12-31 OC415797 frs-core:CurrentFinancialInstruments 2022-12-31 OC415797 frs-core:CurrentFinancialInstruments 2022-01-01 2022-12-31 OC415797 frs-core:Non-currentFinancialInstruments 2022-12-31 OC415797 frs-core:Non-currentFinancialInstruments 2022-01-01 2022-12-31 OC415797 frs-core:CurrentFinancialInstruments 2022-01-01 2022-12-31 OC415797 frs-core:CurrentFinancialInstruments 2022-12-31 OC415797 frs-core:AfterOneYear 2022-01-01 2022-12-31 OC415797 frs-core:BetweenOneFiveYears 2022-01-01 2022-12-31 OC415797 frs-core:BetweenOneFiveYears 2022-12-31 OC415797 frs-core:ComputerEquipment 2022-12-31 OC415797 frs-core:ComputerEquipment 2022-01-01 2022-12-31 OC415797 frs-core:ComputerEquipment 2021-12-31 OC415797 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-12-31 OC415797 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-01-01 2022-12-31 OC415797 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-12-31 OC415797 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-12-31 OC415797 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-01-01 2022-12-31 OC415797 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-12-31 OC415797 frs-core:FurnitureFittings 2022-12-31 OC415797 frs-core:FurnitureFittings 2022-01-01 2022-12-31 OC415797 frs-core:FurnitureFittings 2021-12-31 OC415797 frs-core:NetGoodwill 2022-12-31 OC415797 frs-core:NetGoodwill 2022-01-01 2022-12-31 OC415797 frs-core:NetGoodwill 2021-12-31 OC415797 frs-core:InvestmentPropertyIncludedWithinPPE 2022-12-31 OC415797 frs-core:InvestmentPropertyIncludedWithinPPE 2022-01-01 2022-12-31 OC415797 frs-core:InvestmentPropertyIncludedWithinPPE 2021-12-31 OC415797 frs-core:LandBuildings 2022-12-31 OC415797 frs-core:LandBuildings 2022-01-01 2022-12-31 OC415797 frs-core:LandBuildings 2021-12-31 OC415797 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-12-31 OC415797 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-01-01 2022-12-31 OC415797 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-12-31 OC415797 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-12-31 OC415797 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-01-01 2022-12-31 OC415797 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-12-31 OC415797 frs-core:MoreThanFiveYears 2022-01-01 2022-12-31 OC415797 frs-core:MoreThanFiveYears 2022-12-31 OC415797 frs-core:MotorVehicles 2022-12-31 OC415797 frs-core:MotorVehicles 2022-01-01 2022-12-31 OC415797 frs-core:MotorVehicles 2021-12-31 OC415797 frs-core:OtherResidualIntangibleAssets 2022-12-31 OC415797 frs-core:OtherResidualIntangibleAssets 2022-01-01 2022-12-31 OC415797 frs-core:OtherResidualIntangibleAssets 2021-12-31 OC415797 frs-core:PlantMachinery 2022-12-31 OC415797 frs-core:PlantMachinery 2022-01-01 2022-12-31 OC415797 frs-core:PlantMachinery 2021-12-31 OC415797 frs-core:Secured 2022-12-31 OC415797 frs-core:Unsecured 2022-12-31 OC415797 frs-core:WithinOneYear 2022-01-01 2022-12-31 OC415797 frs-core:WithinOneYear 2022-12-31 OC415797 frs-core:CapitalRedemptionReserve 2022-01-01 2022-12-31 OC415797 frs-core:CapitalRedemptionReserve 2021-12-31 OC415797 frs-core:CapitalRedemptionReserve 2022-12-31 OC415797 frs-core:OtherReservesSubtotal 2022-01-01 2022-12-31 OC415797 frs-core:OtherReservesSubtotal 2021-12-31 OC415797 frs-core:OtherReservesSubtotal 2022-12-31 OC415797 frs-core:RevaluationReserve 2022-01-01 2022-12-31 OC415797 frs-core:RevaluationReserve 2021-12-31 OC415797 frs-core:RevaluationReserve 2022-12-31 OC415797 frs-core:SharePremium 2022-01-01 2022-12-31 OC415797 frs-core:SharePremium 2021-12-31 OC415797 frs-core:SharePremium 2022-12-31 OC415797 frs-core:ShareCapital 2022-01-01 2022-12-31 OC415797 frs-core:ShareCapital 2021-12-31 OC415797 frs-core:ShareCapital 2022-12-31 OC415797 frs-core:RetainedEarningsAccumulatedLosses 2022-01-01 2022-12-31 OC415797 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-12-31 OC415797 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31 OC415797 frs-core:RetainedEarningsAccumulatedLosses 2021-12-31 OC415797 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31 OC415797 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-12-31 OC415797 frs-countries:UnitedKingdom 2022-01-01 2022-12-31 OC415797 frs-countries:Europe 2022-01-01 2022-12-31 OC415797 frs-countries:NorthAmerica 2022-01-01 2022-12-31 OC415797 frs-countries:SouthAmerica 2022-01-01 2022-12-31 OC415797 frs-countries:Asia 2022-01-01 2022-12-31 OC415797 frs-countries:RestWorldOutsideUK 2022-01-01 2022-12-31 OC415797 frs-bus:HighestPaidDirector 2022-01-01 2022-12-31 OC415797 frs-bus:PrivateLimitedCompanyLtd 2022-01-01 2022-12-31 OC415797 frs-bus:CompanyLimitedByGuarantee 2022-01-01 2022-12-31 OC415797 frs-bus:LimitedLiabilityPartnershipLLP 2022-01-01 2022-12-31 OC415797 frs-bus:LimitedLiabilityPartnershipsSORP 2022-01-01 2022-12-31 OC415797 frs-bus:FullAccounts 2022-01-01 2022-12-31 OC415797 frs-bus:FilletedAccounts 2022-01-01 2022-12-31 OC415797 frs-bus:AbridgedAccounts 2022-01-01 2022-12-31 OC415797 frs-bus:FRS102 2022-01-01 2022-12-31 OC415797 frs-bus:MediumEntities 2022-01-01 2022-12-31 OC415797 frs-bus:SmallEntities 2022-01-01 2022-12-31 OC415797 frs-bus:EntityHasNeverTraded 2022-01-01 2022-12-31 OC415797 frs-bus:EntityNoLongerTradingButTradedInPast 2022-01-01 2022-12-31 OC415797 frs-bus:Audited 2022-01-01 2022-12-31 OC415797 frs-bus:AuditExempt-NoAccountantsReport 2022-01-01 2022-12-31 OC415797 frs-bus:AuditExemptWithAccountantsReport 2022-01-01 2022-12-31 OC415797 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-01-01 2022-12-31 OC415797 frs-bus:LargeCompaniesRegimeForAccounts 2022-01-01 2022-12-31 OC415797 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-01-01 2022-12-31 OC415797 frs-bus:SmallCompaniesRegimeForAccounts 2022-01-01 2022-12-31 OC415797 frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-01-01 2022-12-31 OC415797 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-01-01 2022-12-31 OC415797 frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-01-01 2022-12-31 OC415797 frs-bus:OrdinaryShareClass1 2022-01-01 2022-12-31 OC415797 frs-bus:OrdinaryShareClass1 2021-12-31 OC415797 frs-bus:OrdinaryShareClass1 2022-12-31 OC415797 frs-bus:OrdinaryShareClass2 2022-01-01 2022-12-31 OC415797 frs-bus:OrdinaryShareClass2 2021-12-31 OC415797 frs-bus:OrdinaryShareClass2 2022-12-31 OC415797 frs-bus:OrdinaryShareClass3 2022-01-01 2022-12-31 OC415797 frs-bus:OrdinaryShareClass3 2021-12-31 OC415797 frs-bus:OrdinaryShareClass3 2022-12-31 OC415797 frs-bus:OrdinaryShareClass4 2022-01-01 2022-12-31 OC415797 frs-bus:OrdinaryShareClass4 2021-12-31 OC415797 frs-bus:OrdinaryShareClass4 2022-12-31 OC415797 frs-bus:OrdinaryShareClass5 2022-01-01 2022-12-31 OC415797 frs-bus:OrdinaryShareClass5 2021-12-31 OC415797 frs-bus:OrdinaryShareClass5 2022-12-31 OC415797 frs-bus:PreferenceShareClass1 2022-01-01 2022-12-31 OC415797 frs-bus:PreferenceShareClass1 2021-12-31 OC415797 frs-bus:PreferenceShareClass1 2022-12-31 OC415797 frs-bus:PreferenceShareClass2 2022-01-01 2022-12-31 OC415797 frs-bus:PreferenceShareClass2 2021-12-31 OC415797 frs-bus:PreferenceShareClass2 2022-12-31 OC415797 frs-bus:PreferenceShareClass3 2022-01-01 2022-12-31 OC415797 frs-bus:PreferenceShareClass3 2021-12-31 OC415797 frs-bus:PreferenceShareClass3 2022-12-31 OC415797 frs-bus:PreferenceShareClass4 2022-01-01 2022-12-31 OC415797 frs-bus:PreferenceShareClass4 2021-12-31 OC415797 frs-bus:PreferenceShareClass4 2022-12-31 OC415797 frs-bus:PreferenceShareClass5 2022-01-01 2022-12-31 OC415797 frs-bus:PreferenceShareClass5 2021-12-31 OC415797 frs-bus:PreferenceShareClass5 2022-12-31 OC415797 1 2022-01-01 2022-12-31 OC415797 1 2022-12-31 OC415797 1 2022-01-01 2022-12-31 OC415797 frs-core:LeasedAssets 2022-01-01 2022-12-31 OC415797 frs-core:OwnedAssets 2022-01-01 2022-12-31 OC415797 frs-core:CurrencyRisk 2022-01-01 2022-12-31 OC415797 frs-core:MarketRisk 2022-01-01 2022-12-31 OC415797 frs-core:InterestRateRisk 2022-01-01 2022-12-31 OC415797 frs-core:DeferredTaxation 2022-01-01 2022-12-31 OC415797 frs-core:DeferredTaxation 2021-12-31 OC415797 frs-core:DeferredTaxation 2022-12-31 OC415797 frs-core:OtherProvisionsContingentLiabilities 2022-01-01 2022-12-31 OC415797 frs-core:OtherProvisionsContingentLiabilities 2021-12-31 OC415797 frs-core:OtherProvisionsContingentLiabilities 2022-12-31 OC415797 frs-core:ProvisionsDeferredTax 2022-12-31 OC415797 frs-core:OtherDeferredTax 2022-12-31 OC415797 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-12-31 OC415797 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-12-31 OC415797 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-12-31 OC415797 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-01-01 2022-12-31 OC415797 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-12-31 OC415797 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-12-31 OC415797 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-01-01 2022-12-31 OC415797 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-12-31 OC415797 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-12-31 OC415797 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-01-01 2022-12-31 OC415797 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-12-31 OC415797 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-12-31 OC415797 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-12-31 OC415797 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-12-31 OC415797 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-12-31 OC415797 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-12-31 OC415797 frs-core:Share-basedPaymentsDeferredTax 2022-12-31 OC415797 frs-core:TaxCreditsDeferredTax 2022-12-31 OC415797 frs-core:CostValuation 2021-12-31 OC415797 frs-core:AdditionsToInvestments 2022-12-31 OC415797 frs-core:DisposalsRepaymentsInvestments 2022-12-31 OC415797 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-12-31 OC415797 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-12-31 OC415797 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-12-31 OC415797 frs-core:OtherIncreaseDecreaseInInvestments 2022-12-31 OC415797 frs-core:CostValuation 2022-12-31 OC415797 frs-core:ProvisionsForImpairmentInvestments 2021-12-31 OC415797 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-12-31 OC415797 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-12-31 OC415797 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-12-31 OC415797 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-12-31 OC415797 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-12-31 OC415797 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-12-31 OC415797 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-12-31 OC415797 frs-core:ProvisionsForImpairmentInvestments 2022-12-31 OC415797 frs-core:ListedExchangeTraded 2022-12-31 OC415797 frs-core:ListedExchangeTraded 2021-12-31 OC415797 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-12-31 OC415797 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-12-31 OC415797 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-12-31 OC415797 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-12-31 OC415797 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-12-31 OC415797 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-12-31 OC415797 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-12-31 OC415797 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-12-31 OC415797 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 OC415797 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 OC415797 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 OC415797 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 OC415797 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 OC415797 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-12-31 OC415797 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 OC415797 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 OC415797 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 OC415797 frs-core:UnlistedNon-exchangeTraded 2022-12-31 OC415797 frs-core:UnlistedNon-exchangeTraded 2021-12-31 OC415797 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-12-31 OC415797 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 OC415797 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 OC415797 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 OC415797 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 OC415797 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 OC415797 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 OC415797 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-12-31 OC415797 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 OC415797 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 OC415797 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 OC415797 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 OC415797 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 OC415797 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-12-31 OC415797 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 OC415797 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 OC415797 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 OC415797 dpl-frs:CostSales 2022-01-01 2022-12-31 OC415797 dpl-frs:CostSales 2021-12-31 OC415797 dpl-frs:CostSales 2022-12-31 OC415797 dpl-frs:DistributionCosts 2022-01-01 2022-12-31 OC415797 dpl-frs:AdministrativeExpenses 2022-01-01 2022-12-31 OC415797 1 2022-01-01 2022-12-31 OC415797 frs-core:CurrentFinancialInstruments 1 2022-12-31 OC415797 frs-core:Non-currentFinancialInstruments 1 2022-12-31 OC415797 2 2022-01-01 2022-12-31 OC415797 frs-core:CurrentFinancialInstruments 2 2022-12-31 OC415797 frs-core:Non-currentFinancialInstruments 2 2022-12-31 OC415797 3 2022-01-01 2022-12-31 OC415797 frs-core:CurrentFinancialInstruments 3 2022-12-31 OC415797 frs-core:Non-currentFinancialInstruments 3 2022-12-31 OC415797 4 2022-01-01 2022-12-31 OC415797 frs-core:CurrentFinancialInstruments 4 2022-12-31 OC415797 frs-core:Non-currentFinancialInstruments 4 2022-12-31 OC415797 5 2022-01-01 2022-12-31 OC415797 frs-core:CurrentFinancialInstruments 5 2022-12-31 OC415797 frs-core:Non-currentFinancialInstruments 5 2022-12-31 OC415797 6 2022-01-01 2022-12-31 OC415797 frs-core:CurrentFinancialInstruments 6 2022-12-31 OC415797 frs-core:Non-currentFinancialInstruments 6 2022-12-31 OC415797 7 2022-01-01 2022-12-31 OC415797 frs-core:CurrentFinancialInstruments 7 2022-12-31 OC415797 frs-core:Non-currentFinancialInstruments 7 2022-12-31 OC415797 8 2022-01-01 2022-12-31 OC415797 frs-core:CurrentFinancialInstruments 8 2022-12-31 OC415797 frs-core:Non-currentFinancialInstruments 8 2022-12-31 OC415797 9 2022-01-01 2022-12-31 OC415797 frs-core:CurrentFinancialInstruments 9 2022-12-31 OC415797 frs-core:Non-currentFinancialInstruments 9 2022-12-31 OC415797 10 2022-01-01 2022-12-31 OC415797 frs-core:CurrentFinancialInstruments 10 2022-12-31 OC415797 frs-core:Non-currentFinancialInstruments 10 2022-12-31 OC415797 11 2022-01-01 2022-12-31 OC415797 frs-core:CurrentFinancialInstruments 11 2022-12-31 OC415797 frs-core:Non-currentFinancialInstruments 11 2022-12-31 OC415797 12 2022-01-01 2022-12-31 OC415797 frs-core:CurrentFinancialInstruments 12 2022-12-31 OC415797 frs-core:Non-currentFinancialInstruments 12 2022-12-31 OC415797 13 2022-01-01 2022-12-31 OC415797 frs-core:CurrentFinancialInstruments 13 2022-12-31 OC415797 frs-core:Non-currentFinancialInstruments 13 2022-12-31 OC415797 14 2022-01-01 2022-12-31 OC415797 frs-core:CurrentFinancialInstruments 14 2022-12-31 OC415797 frs-core:Non-currentFinancialInstruments 14 2022-12-31 OC415797 15 2022-01-01 2022-12-31 OC415797 frs-core:CurrentFinancialInstruments 15 2022-12-31 OC415797 frs-core:Non-currentFinancialInstruments 15 2022-12-31 OC415797 16 2022-01-01 2022-12-31 OC415797 frs-core:CurrentFinancialInstruments 16 2022-12-31 OC415797 frs-core:Non-currentFinancialInstruments 16 2022-12-31 OC415797 17 2022-01-01 2022-12-31 OC415797 frs-core:CurrentFinancialInstruments 17 2022-12-31 OC415797 frs-core:Non-currentFinancialInstruments 17 2022-12-31 OC415797 18 2022-01-01 2022-12-31 OC415797 frs-core:CurrentFinancialInstruments 18 2022-12-31 OC415797 frs-core:Non-currentFinancialInstruments 18 2022-12-31 OC415797 19 2022-01-01 2022-12-31 OC415797 frs-core:CurrentFinancialInstruments 19 2022-12-31 OC415797 frs-core:Non-currentFinancialInstruments 19 2022-12-31 OC415797 20 2022-01-01 2022-12-31 OC415797 frs-core:CurrentFinancialInstruments 20 2022-12-31 OC415797 frs-core:Non-currentFinancialInstruments 20 2022-12-31 OC415797 dpl-frs:Item1 2022-01-01 2022-12-31 OC415797 dpl-frs:Item1 2021-12-31 OC415797 dpl-frs:Item1 2022-12-31 OC415797 dpl-frs:CostSales dpl-frs:Item1 2022-01-01 2022-12-31 OC415797 dpl-frs:CostSales dpl-frs:Item1 2021-12-31 OC415797 dpl-frs:CostSales dpl-frs:Item1 2022-12-31 OC415797 dpl-frs:DistributionCosts dpl-frs:Item1 2022-01-01 2022-12-31 OC415797 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-01-01 2022-12-31 OC415797 dpl-frs:Item2 2022-01-01 2022-12-31 OC415797 dpl-frs:Item2 2021-12-31 OC415797 dpl-frs:Item2 2022-12-31 OC415797 dpl-frs:CostSales dpl-frs:Item2 2022-01-01 2022-12-31 OC415797 dpl-frs:CostSales dpl-frs:Item2 2021-12-31 OC415797 dpl-frs:CostSales dpl-frs:Item2 2022-12-31 OC415797 dpl-frs:DistributionCosts dpl-frs:Item2 2022-01-01 2022-12-31 OC415797 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-01-01 2022-12-31 OC415797 dpl-frs:Item3 2022-01-01 2022-12-31 OC415797 dpl-frs:Item3 2021-12-31 OC415797 dpl-frs:Item3 2022-12-31 OC415797 dpl-frs:CostSales dpl-frs:Item3 2022-01-01 2022-12-31 OC415797 dpl-frs:CostSales dpl-frs:Item3 2021-12-31 OC415797 dpl-frs:CostSales dpl-frs:Item3 2022-12-31 OC415797 dpl-frs:DistributionCosts dpl-frs:Item3 2022-01-01 2022-12-31 OC415797 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-01-01 2022-12-31 OC415797 dpl-frs:Item4 2022-01-01 2022-12-31 OC415797 dpl-frs:Item4 2021-12-31 OC415797 dpl-frs:Item4 2022-12-31 OC415797 dpl-frs:CostSales dpl-frs:Item4 2022-01-01 2022-12-31 OC415797 dpl-frs:CostSales dpl-frs:Item4 2021-12-31 OC415797 dpl-frs:CostSales dpl-frs:Item4 2022-12-31 OC415797 dpl-frs:DistributionCosts dpl-frs:Item4 2022-01-01 2022-12-31 OC415797 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-01-01 2022-12-31 OC415797 dpl-frs:Item5 2022-01-01 2022-12-31 OC415797 dpl-frs:Item5 2021-12-31 OC415797 dpl-frs:Item5 2022-12-31 OC415797 dpl-frs:CostSales dpl-frs:Item5 2022-01-01 2022-12-31 OC415797 dpl-frs:CostSales dpl-frs:Item5 2021-12-31 OC415797 dpl-frs:CostSales dpl-frs:Item5 2022-12-31 OC415797 dpl-frs:DistributionCosts dpl-frs:Item5 2022-01-01 2022-12-31 OC415797 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-01-01 2022-12-31 OC415797 dpl-frs:Item6 2022-01-01 2022-12-31 OC415797 dpl-frs:Item6 2021-12-31 OC415797 dpl-frs:Item6 2022-12-31 OC415797 dpl-frs:CostSales dpl-frs:Item6 2022-01-01 2022-12-31 OC415797 dpl-frs:CostSales dpl-frs:Item6 2021-12-31 OC415797 dpl-frs:CostSales dpl-frs:Item6 2022-12-31 OC415797 dpl-frs:DistributionCosts dpl-frs:Item6 2022-01-01 2022-12-31 OC415797 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-01-01 2022-12-31 OC415797 dpl-frs:Item7 2022-01-01 2022-12-31 OC415797 dpl-frs:Item7 2021-12-31 OC415797 dpl-frs:Item7 2022-12-31 OC415797 dpl-frs:CostSales dpl-frs:Item7 2022-01-01 2022-12-31 OC415797 dpl-frs:CostSales dpl-frs:Item7 2021-12-31 OC415797 dpl-frs:CostSales dpl-frs:Item7 2022-12-31 OC415797 dpl-frs:DistributionCosts dpl-frs:Item7 2022-01-01 2022-12-31 OC415797 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-01-01 2022-12-31 OC415797 dpl-frs:Item8 2022-01-01 2022-12-31 OC415797 dpl-frs:Item8 2021-12-31 OC415797 dpl-frs:Item8 2022-12-31 OC415797 dpl-frs:CostSales dpl-frs:Item8 2022-01-01 2022-12-31 OC415797 dpl-frs:CostSales dpl-frs:Item8 2021-12-31 OC415797 dpl-frs:CostSales dpl-frs:Item8 2022-12-31 OC415797 dpl-frs:DistributionCosts dpl-frs:Item8 2022-01-01 2022-12-31 OC415797 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-01-01 2022-12-31 OC415797 dpl-frs:Item9 2022-01-01 2022-12-31 OC415797 dpl-frs:Item9 2021-12-31 OC415797 dpl-frs:Item9 2022-12-31 OC415797 dpl-frs:CostSales dpl-frs:Item9 2022-01-01 2022-12-31 OC415797 dpl-frs:CostSales dpl-frs:Item9 2021-12-31 OC415797 dpl-frs:CostSales dpl-frs:Item9 2022-12-31 OC415797 dpl-frs:DistributionCosts dpl-frs:Item9 2022-01-01 2022-12-31 OC415797 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-01-01 2022-12-31 OC415797 dpl-frs:Item10 2022-01-01 2022-12-31 OC415797 dpl-frs:Item10 2021-12-31 OC415797 dpl-frs:Item10 2022-12-31 OC415797 dpl-frs:CostSales dpl-frs:Item10 2022-01-01 2022-12-31 OC415797 dpl-frs:CostSales dpl-frs:Item10 2021-12-31 OC415797 dpl-frs:CostSales dpl-frs:Item10 2022-12-31 OC415797 dpl-frs:DistributionCosts dpl-frs:Item10 2022-01-01 2022-12-31 OC415797 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-01-01 2022-12-31 OC415797 dpl-frs:Item11 2022-01-01 2022-12-31 OC415797 dpl-frs:Item11 2021-12-31 OC415797 dpl-frs:Item11 2022-12-31 OC415797 dpl-frs:CostSales dpl-frs:Item11 2022-01-01 2022-12-31 OC415797 dpl-frs:CostSales dpl-frs:Item11 2021-12-31 OC415797 dpl-frs:CostSales dpl-frs:Item11 2022-12-31 OC415797 dpl-frs:DistributionCosts dpl-frs:Item11 2022-01-01 2022-12-31 OC415797 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-01-01 2022-12-31 OC415797 dpl-frs:Item12 2022-01-01 2022-12-31 OC415797 dpl-frs:Item12 2021-12-31 OC415797 dpl-frs:Item12 2022-12-31 OC415797 dpl-frs:CostSales dpl-frs:Item12 2022-01-01 2022-12-31 OC415797 dpl-frs:CostSales dpl-frs:Item12 2021-12-31 OC415797 dpl-frs:CostSales dpl-frs:Item12 2022-12-31 OC415797 dpl-frs:DistributionCosts dpl-frs:Item12 2022-01-01 2022-12-31 OC415797 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-01-01 2022-12-31 OC415797 1 2022-01-01 2022-12-31 OC415797 frs-countries:EnglandWales 2022-01-01 2022-12-31 OC415797 frs-bus:PartnerLLP2 2022-01-01 2022-12-31 OC415797 frs-bus:PartnerLLP2 2022-12-31 OC415797 frs-bus:PartnerLLP2 2022-12-31 OC415797 frs-bus:PartnerLLP1 2022-01-01 2022-12-31 OC415797 frs-bus:PartnerLLP1 2022-12-31 OC415797 frs-bus:PartnerLLP1 2022-12-31
Registered number: OC415797
Adam Treyer LLP
Unaudited Financial Statements
For The Year Ended 31 December 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: OC415797
2023 2022
Notes £ £ £ £
FIXED ASSETS
CURRENT ASSETS
Debtors 5 - 21,157
Cash at bank and in hand 30,448 78,024
30,448 99,181
Creditors: Amounts Falling Due Within One Year 6 - (16,869 )
NET CURRENT ASSETS (LIABILITIES) 30,448 82,312
TOTAL ASSETS LESS CURRENT LIABILITIES 30,448 82,312
PROVISIONS FOR LIABILITIES
Provisions For Charges (7,144 ) (9,903 )
NET ASSETS ATTRIBUTABLE TO MEMBERS 23,304 72,409
REPRESENTED BY:
Loans and other debts due to members within one year
Other amounts 21,304 70,409
21,304 70,409
Equity
Members' other interests
Members' capital 2,000 2,000
2,000 2,000
23,304 72,409
TOTAL MEMBERS' INTEREST
Loans and other debts due to members within one year 21,304 70,409
Members' other interests 2,000 2,000
23,304 72,409
Page 1
Page 2
For the year ending 31 December 2023 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006 (as applied by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 applicable to LLPs subject to the small LLPs regime.)
The members acknowledge their responsibilities for complying with the requirements of the Act (as applied to LLPs) with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.
The LLP has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the LLP's Profit and Loss Account.
On behalf of the members
Mr Ludek Lastovka
Designated Member
06/02/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Adam Treyer LLP Registered number OC415797 is a limited liability partnership incorporated in England & Wales. The Registered Office is Dept 1541A, 191 High Road, Wood Green, London, N22 8HH.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 for small limited liability partnerships regime - The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), The Statement of Recommended Practice 'Accounting by Limited Liability Partnerships' issued in December 2021 (SORP) and the Companies Act 2006 (as applied to LLPs).
The financial statements are prepared in sterling which is the functional currency of the LLP.
2.2. Going Concern Disclosure
The members believe that the going concern basis is not appropriate as the LLP ceased trading as per December 31, 2022. As a consequence, asset values have been impaired and provisions for cost related to business termination have been recognised in the closing balance sheet.
2.3. Turnover
Turnover comprises the invoiced value of goods and services supplied by the LLP, net of Value Added Tax and trade discounts.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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 48 months
Computer Equipment 36 months
Where an asset is not expected to generate future economic benefit, it is impaired to its estimated residual value.
2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.6. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account. The notes which are not included have been hidden but original note numbering has remained the same for those that are present.
3. Average Number of Employees
Average number of employees during the year, including members, during the year was as follows:
2023 2022
Sales, marketing and distribution 2 2
2 2
Page 3
Page 4
4. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 January 2023 1,586 3,466 5,052
Disposals (1,586 ) (3,466 ) (5,052 )
Depreciation
As at 1 January 2023 1,586 3,466 5,052
Disposals (1,586 ) (3,466 ) (5,052 )
As at 31 December 2023 - - -
Net Book Value
As at 31 December 2023 - - -
As at 1 January 2023 - - -
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors - 21,157
- 21,157
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors - 1,136
VAT - 15,733
- 16,869
7. Controlling Party
The ultimate controlling party was Mr Ludek Lastovka, a designated member of the LLP.
Page 4