Acorah Software Products - Accounts Production 14.3.260 false true 31 December 2022 1 January 2022 false 1 January 2023 31 December 2023 31 December 2023 02340859 Mr Philip Hutchings Mr Ivor Powell iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 02340859 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-12-31 02340859 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-12-31 02340859 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-12-31 02340859 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-12-31 02340859 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2023-01-01 2023-12-31 02340859 frs-core:AllSubsidiaries 2023-01-01 2023-12-31 02340859 frs-core:KeyManagementPersonnel 2023-01-01 2023-12-31 02340859 frs-core:EntitiesControlledByKeyManagementPersonnel 2023-01-01 2023-12-31 02340859 frs-core:OtherRelatedParties 2023-01-01 2023-12-31 02340859 2022-12-31 02340859 2023-12-31 02340859 2023-01-01 2023-12-31 02340859 frs-core:CurrentFinancialInstruments 2023-12-31 02340859 frs-core:CurrentFinancialInstruments 2023-01-01 2023-12-31 02340859 frs-core:Non-currentFinancialInstruments 2023-12-31 02340859 frs-core:Non-currentFinancialInstruments 2023-01-01 2023-12-31 02340859 frs-core:CurrentFinancialInstruments 2023-01-01 2023-12-31 02340859 frs-core:CurrentFinancialInstruments 2023-12-31 02340859 frs-core:AfterOneYear 2023-01-01 2023-12-31 02340859 frs-core:BetweenOneFiveYears 2023-01-01 2023-12-31 02340859 frs-core:BetweenOneFiveYears 2023-12-31 02340859 frs-core:ComputerEquipment 2023-12-31 02340859 frs-core:ComputerEquipment 2023-01-01 2023-12-31 02340859 frs-core:ComputerEquipment 2022-12-31 02340859 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-12-31 02340859 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-01-01 2023-12-31 02340859 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-12-31 02340859 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-12-31 02340859 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-01-01 2023-12-31 02340859 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-12-31 02340859 frs-core:FurnitureFittings 2023-12-31 02340859 frs-core:FurnitureFittings 2023-01-01 2023-12-31 02340859 frs-core:FurnitureFittings 2022-12-31 02340859 frs-core:NetGoodwill 2023-12-31 02340859 frs-core:NetGoodwill 2023-01-01 2023-12-31 02340859 frs-core:NetGoodwill 2022-12-31 02340859 frs-core:InvestmentPropertyIncludedWithinPPE 2023-12-31 02340859 frs-core:InvestmentPropertyIncludedWithinPPE 2023-01-01 2023-12-31 02340859 frs-core:InvestmentPropertyIncludedWithinPPE 2022-12-31 02340859 frs-core:LandBuildings 2023-12-31 02340859 frs-core:LandBuildings 2023-01-01 2023-12-31 02340859 frs-core:LandBuildings 2022-12-31 02340859 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-12-31 02340859 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-01-01 2023-12-31 02340859 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-12-31 02340859 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-12-31 02340859 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-01-01 2023-12-31 02340859 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-12-31 02340859 frs-core:MoreThanFiveYears 2023-01-01 2023-12-31 02340859 frs-core:MoreThanFiveYears 2023-12-31 02340859 frs-core:MotorVehicles 2023-12-31 02340859 frs-core:MotorVehicles 2023-01-01 2023-12-31 02340859 frs-core:MotorVehicles 2022-12-31 02340859 frs-core:OtherResidualIntangibleAssets 2023-12-31 02340859 frs-core:OtherResidualIntangibleAssets 2023-01-01 2023-12-31 02340859 frs-core:OtherResidualIntangibleAssets 2022-12-31 02340859 frs-core:PlantMachinery 2023-12-31 02340859 frs-core:PlantMachinery 2023-01-01 2023-12-31 02340859 frs-core:PlantMachinery 2022-12-31 02340859 frs-core:Secured 2023-12-31 02340859 frs-core:Unsecured 2023-12-31 02340859 frs-core:WithinOneYear 2023-01-01 2023-12-31 02340859 frs-core:WithinOneYear 2023-12-31 02340859 frs-core:CapitalRedemptionReserve 2023-01-01 2023-12-31 02340859 frs-core:CapitalRedemptionReserve 2022-12-31 02340859 frs-core:CapitalRedemptionReserve 2023-12-31 02340859 frs-core:OtherReservesSubtotal 2023-01-01 2023-12-31 02340859 frs-core:OtherReservesSubtotal 2022-12-31 02340859 frs-core:OtherReservesSubtotal 2023-12-31 02340859 frs-core:RevaluationReserve 2023-01-01 2023-12-31 02340859 frs-core:RevaluationReserve 2022-12-31 02340859 frs-core:RevaluationReserve 2023-12-31 02340859 frs-core:SharePremium 2023-01-01 2023-12-31 02340859 frs-core:SharePremium 2022-12-31 02340859 frs-core:SharePremium 2023-12-31 02340859 frs-core:ShareCapital 2023-01-01 2023-12-31 02340859 frs-core:ShareCapital 2022-12-31 02340859 frs-core:ShareCapital 2023-12-31 02340859 frs-core:RetainedEarningsAccumulatedLosses 2023-01-01 2023-12-31 02340859 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-12-31 02340859 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 02340859 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31 02340859 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 02340859 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-12-31 02340859 frs-countries:UnitedKingdom 2023-01-01 2023-12-31 02340859 frs-countries:Europe 2023-01-01 2023-12-31 02340859 frs-countries:NorthAmerica 2023-01-01 2023-12-31 02340859 frs-countries:SouthAmerica 2023-01-01 2023-12-31 02340859 frs-countries:Asia 2023-01-01 2023-12-31 02340859 frs-countries:RestWorldOutsideUK 2023-01-01 2023-12-31 02340859 frs-bus:HighestPaidDirector 2023-01-01 2023-12-31 02340859 frs-bus:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 02340859 frs-bus:CompanyLimitedByGuarantee 2023-01-01 2023-12-31 02340859 frs-bus:LimitedLiabilityPartnershipLLP 2023-01-01 2023-12-31 02340859 frs-bus:LimitedLiabilityPartnershipsSORP 2023-01-01 2023-12-31 02340859 frs-bus:FullAccounts 2023-01-01 2023-12-31 02340859 frs-bus:FilletedAccounts 2023-01-01 2023-12-31 02340859 frs-bus:AbridgedAccounts 2023-01-01 2023-12-31 02340859 frs-bus:FRS102 2023-01-01 2023-12-31 02340859 frs-bus:MediumEntities 2023-01-01 2023-12-31 02340859 frs-bus:SmallEntities 2023-01-01 2023-12-31 02340859 frs-bus:EntityHasNeverTraded 2023-01-01 2023-12-31 02340859 frs-bus:EntityNoLongerTradingButTradedInPast 2023-01-01 2023-12-31 02340859 frs-bus:Audited 2023-01-01 2023-12-31 02340859 frs-bus:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 02340859 frs-bus:AuditExemptWithAccountantsReport 2023-01-01 2023-12-31 02340859 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2023-01-01 2023-12-31 02340859 frs-bus:LargeCompaniesRegimeForAccounts 2023-01-01 2023-12-31 02340859 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2023-01-01 2023-12-31 02340859 frs-bus:SmallCompaniesRegimeForAccounts 2023-01-01 2023-12-31 02340859 frs-bus:LargeCompaniesRegimeForDirectorsReport 2023-01-01 2023-12-31 02340859 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2023-01-01 2023-12-31 02340859 frs-bus:SmallCompaniesRegimeForDirectorsReport 2023-01-01 2023-12-31 02340859 frs-bus:OrdinaryShareClass1 2023-01-01 2023-12-31 02340859 frs-bus:OrdinaryShareClass1 2022-12-31 02340859 frs-bus:OrdinaryShareClass1 2023-12-31 02340859 frs-bus:OrdinaryShareClass2 2023-01-01 2023-12-31 02340859 frs-bus:OrdinaryShareClass2 2022-12-31 02340859 frs-bus:OrdinaryShareClass2 2023-12-31 02340859 frs-bus:OrdinaryShareClass3 2023-01-01 2023-12-31 02340859 frs-bus:OrdinaryShareClass3 2022-12-31 02340859 frs-bus:OrdinaryShareClass3 2023-12-31 02340859 frs-bus:OrdinaryShareClass4 2023-01-01 2023-12-31 02340859 frs-bus:OrdinaryShareClass4 2022-12-31 02340859 frs-bus:OrdinaryShareClass4 2023-12-31 02340859 frs-bus:OrdinaryShareClass5 2023-01-01 2023-12-31 02340859 frs-bus:OrdinaryShareClass5 2022-12-31 02340859 frs-bus:OrdinaryShareClass5 2023-12-31 02340859 frs-bus:PreferenceShareClass1 2023-01-01 2023-12-31 02340859 frs-bus:PreferenceShareClass1 2022-12-31 02340859 frs-bus:PreferenceShareClass1 2023-12-31 02340859 frs-bus:PreferenceShareClass2 2023-01-01 2023-12-31 02340859 frs-bus:PreferenceShareClass2 2022-12-31 02340859 frs-bus:PreferenceShareClass2 2023-12-31 02340859 frs-bus:PreferenceShareClass3 2023-01-01 2023-12-31 02340859 frs-bus:PreferenceShareClass3 2022-12-31 02340859 frs-bus:PreferenceShareClass3 2023-12-31 02340859 frs-bus:PreferenceShareClass4 2023-01-01 2023-12-31 02340859 frs-bus:PreferenceShareClass4 2022-12-31 02340859 frs-bus:PreferenceShareClass4 2023-12-31 02340859 frs-bus:PreferenceShareClass5 2023-01-01 2023-12-31 02340859 frs-bus:PreferenceShareClass5 2022-12-31 02340859 frs-bus:PreferenceShareClass5 2023-12-31 02340859 1 2023-01-01 2023-12-31 02340859 1 2023-12-31 02340859 1 2023-01-01 2023-12-31 02340859 frs-core:LeasedAssets 2023-01-01 2023-12-31 02340859 frs-core:OwnedAssets 2023-01-01 2023-12-31 02340859 frs-core:CurrencyRisk 2023-01-01 2023-12-31 02340859 frs-core:MarketRisk 2023-01-01 2023-12-31 02340859 frs-core:InterestRateRisk 2023-01-01 2023-12-31 02340859 frs-core:DeferredTaxation 2023-01-01 2023-12-31 02340859 frs-core:DeferredTaxation 2022-12-31 02340859 frs-core:DeferredTaxation 2023-12-31 02340859 frs-core:OtherProvisionsContingentLiabilities 2023-01-01 2023-12-31 02340859 frs-core:OtherProvisionsContingentLiabilities 2022-12-31 02340859 frs-core:OtherProvisionsContingentLiabilities 2023-12-31 02340859 frs-core:ProvisionsDeferredTax 2023-12-31 02340859 frs-core:OtherDeferredTax 2023-12-31 02340859 frs-core:AcceleratedTaxDepreciationDeferredTax 2023-12-31 02340859 frs-core:TaxLossesCarry-forwardsDeferredTax 2023-12-31 02340859 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-12-31 02340859 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-01-01 2023-12-31 02340859 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-12-31 02340859 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-12-31 02340859 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-01-01 2023-12-31 02340859 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-12-31 02340859 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-12-31 02340859 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-01-01 2023-12-31 02340859 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-12-31 02340859 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-12-31 02340859 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-12-31 02340859 frs-core:RevaluationInvestmentPropertyDeferredTax 2023-12-31 02340859 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-12-31 02340859 frs-core:OtherPost-employmentBenefitsDeferredTax 2023-12-31 02340859 frs-core:Share-basedPaymentsDeferredTax 2023-12-31 02340859 frs-core:TaxCreditsDeferredTax 2023-12-31 02340859 frs-core:CostValuation 2022-12-31 02340859 frs-core:AdditionsToInvestments 2023-12-31 02340859 frs-core:DisposalsRepaymentsInvestments 2023-12-31 02340859 frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-12-31 02340859 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-12-31 02340859 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-12-31 02340859 frs-core:OtherIncreaseDecreaseInInvestments 2023-12-31 02340859 frs-core:CostValuation 2023-12-31 02340859 frs-core:ProvisionsForImpairmentInvestments 2022-12-31 02340859 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-12-31 02340859 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-12-31 02340859 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-12-31 02340859 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-12-31 02340859 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-12-31 02340859 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-12-31 02340859 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-12-31 02340859 frs-core:ProvisionsForImpairmentInvestments 2023-12-31 02340859 frs-core:ListedExchangeTraded 2023-12-31 02340859 frs-core:ListedExchangeTraded 2022-12-31 02340859 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-12-31 02340859 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-12-31 02340859 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-12-31 02340859 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-12-31 02340859 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-12-31 02340859 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-12-31 02340859 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-12-31 02340859 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-12-31 02340859 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 02340859 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-12-31 02340859 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-12-31 02340859 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-12-31 02340859 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-12-31 02340859 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-12-31 02340859 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-12-31 02340859 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-12-31 02340859 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-12-31 02340859 frs-core:UnlistedNon-exchangeTraded 2023-12-31 02340859 frs-core:UnlistedNon-exchangeTraded 2022-12-31 02340859 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-12-31 02340859 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 02340859 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 02340859 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 02340859 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 02340859 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 02340859 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 02340859 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-12-31 02340859 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 02340859 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 02340859 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 02340859 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 02340859 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 02340859 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-12-31 02340859 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 02340859 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 02340859 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 02340859 dpl-frs:CostSales 2023-01-01 2023-12-31 02340859 dpl-frs:CostSales 2022-12-31 02340859 dpl-frs:CostSales 2023-12-31 02340859 dpl-frs:DistributionCosts 2023-01-01 2023-12-31 02340859 dpl-frs:AdministrativeExpenses 2023-01-01 2023-12-31 02340859 frs-bus:Director1 2023-01-01 2023-12-31 02340859 frs-bus:Director1 2022-12-31 02340859 frs-bus:Director1 2023-12-31 02340859 frs-bus:Director2 2023-01-01 2023-12-31 02340859 frs-bus:Director2 2022-12-31 02340859 frs-bus:Director2 2023-12-31 02340859 1 2023-01-01 2023-12-31 02340859 frs-core:CurrentFinancialInstruments 1 2023-12-31 02340859 frs-core:Non-currentFinancialInstruments 1 2023-12-31 02340859 2 2023-01-01 2023-12-31 02340859 frs-core:CurrentFinancialInstruments 2 2023-12-31 02340859 frs-core:Non-currentFinancialInstruments 2 2023-12-31 02340859 3 2023-01-01 2023-12-31 02340859 frs-core:CurrentFinancialInstruments 3 2023-12-31 02340859 frs-core:Non-currentFinancialInstruments 3 2023-12-31 02340859 4 2023-01-01 2023-12-31 02340859 frs-core:CurrentFinancialInstruments 4 2023-12-31 02340859 frs-core:Non-currentFinancialInstruments 4 2023-12-31 02340859 5 2023-01-01 2023-12-31 02340859 frs-core:CurrentFinancialInstruments 5 2023-12-31 02340859 frs-core:Non-currentFinancialInstruments 5 2023-12-31 02340859 6 2023-01-01 2023-12-31 02340859 frs-core:CurrentFinancialInstruments 6 2023-12-31 02340859 frs-core:Non-currentFinancialInstruments 6 2023-12-31 02340859 7 2023-01-01 2023-12-31 02340859 frs-core:CurrentFinancialInstruments 7 2023-12-31 02340859 frs-core:Non-currentFinancialInstruments 7 2023-12-31 02340859 8 2023-01-01 2023-12-31 02340859 frs-core:CurrentFinancialInstruments 8 2023-12-31 02340859 frs-core:Non-currentFinancialInstruments 8 2023-12-31 02340859 9 2023-01-01 2023-12-31 02340859 frs-core:CurrentFinancialInstruments 9 2023-12-31 02340859 frs-core:Non-currentFinancialInstruments 9 2023-12-31 02340859 10 2023-01-01 2023-12-31 02340859 frs-core:CurrentFinancialInstruments 10 2023-12-31 02340859 frs-core:Non-currentFinancialInstruments 10 2023-12-31 02340859 11 2023-01-01 2023-12-31 02340859 frs-core:CurrentFinancialInstruments 11 2023-12-31 02340859 frs-core:Non-currentFinancialInstruments 11 2023-12-31 02340859 12 2023-01-01 2023-12-31 02340859 frs-core:CurrentFinancialInstruments 12 2023-12-31 02340859 frs-core:Non-currentFinancialInstruments 12 2023-12-31 02340859 13 2023-01-01 2023-12-31 02340859 frs-core:CurrentFinancialInstruments 13 2023-12-31 02340859 frs-core:Non-currentFinancialInstruments 13 2023-12-31 02340859 14 2023-01-01 2023-12-31 02340859 frs-core:CurrentFinancialInstruments 14 2023-12-31 02340859 frs-core:Non-currentFinancialInstruments 14 2023-12-31 02340859 15 2023-01-01 2023-12-31 02340859 frs-core:CurrentFinancialInstruments 15 2023-12-31 02340859 frs-core:Non-currentFinancialInstruments 15 2023-12-31 02340859 16 2023-01-01 2023-12-31 02340859 frs-core:CurrentFinancialInstruments 16 2023-12-31 02340859 frs-core:Non-currentFinancialInstruments 16 2023-12-31 02340859 17 2023-01-01 2023-12-31 02340859 frs-core:CurrentFinancialInstruments 17 2023-12-31 02340859 frs-core:Non-currentFinancialInstruments 17 2023-12-31 02340859 18 2023-01-01 2023-12-31 02340859 frs-core:CurrentFinancialInstruments 18 2023-12-31 02340859 frs-core:Non-currentFinancialInstruments 18 2023-12-31 02340859 19 2023-01-01 2023-12-31 02340859 frs-core:CurrentFinancialInstruments 19 2023-12-31 02340859 frs-core:Non-currentFinancialInstruments 19 2023-12-31 02340859 20 2023-01-01 2023-12-31 02340859 frs-core:CurrentFinancialInstruments 20 2023-12-31 02340859 frs-core:Non-currentFinancialInstruments 20 2023-12-31 02340859 dpl-frs:Item1 2023-01-01 2023-12-31 02340859 dpl-frs:Item1 2022-12-31 02340859 dpl-frs:Item1 2023-12-31 02340859 dpl-frs:CostSales dpl-frs:Item1 2023-01-01 2023-12-31 02340859 dpl-frs:CostSales dpl-frs:Item1 2022-12-31 02340859 dpl-frs:CostSales dpl-frs:Item1 2023-12-31 02340859 dpl-frs:DistributionCosts dpl-frs:Item1 2023-01-01 2023-12-31 02340859 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2023-01-01 2023-12-31 02340859 dpl-frs:Item2 2023-01-01 2023-12-31 02340859 dpl-frs:Item2 2022-12-31 02340859 dpl-frs:Item2 2023-12-31 02340859 dpl-frs:CostSales dpl-frs:Item2 2023-01-01 2023-12-31 02340859 dpl-frs:CostSales dpl-frs:Item2 2022-12-31 02340859 dpl-frs:CostSales dpl-frs:Item2 2023-12-31 02340859 dpl-frs:DistributionCosts dpl-frs:Item2 2023-01-01 2023-12-31 02340859 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2023-01-01 2023-12-31 02340859 dpl-frs:Item3 2023-01-01 2023-12-31 02340859 dpl-frs:Item3 2022-12-31 02340859 dpl-frs:Item3 2023-12-31 02340859 dpl-frs:CostSales dpl-frs:Item3 2023-01-01 2023-12-31 02340859 dpl-frs:CostSales dpl-frs:Item3 2022-12-31 02340859 dpl-frs:CostSales dpl-frs:Item3 2023-12-31 02340859 dpl-frs:DistributionCosts dpl-frs:Item3 2023-01-01 2023-12-31 02340859 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2023-01-01 2023-12-31 02340859 dpl-frs:Item4 2023-01-01 2023-12-31 02340859 dpl-frs:Item4 2022-12-31 02340859 dpl-frs:Item4 2023-12-31 02340859 dpl-frs:CostSales dpl-frs:Item4 2023-01-01 2023-12-31 02340859 dpl-frs:CostSales dpl-frs:Item4 2022-12-31 02340859 dpl-frs:CostSales dpl-frs:Item4 2023-12-31 02340859 dpl-frs:DistributionCosts dpl-frs:Item4 2023-01-01 2023-12-31 02340859 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2023-01-01 2023-12-31 02340859 dpl-frs:Item5 2023-01-01 2023-12-31 02340859 dpl-frs:Item5 2022-12-31 02340859 dpl-frs:Item5 2023-12-31 02340859 dpl-frs:CostSales dpl-frs:Item5 2023-01-01 2023-12-31 02340859 dpl-frs:CostSales dpl-frs:Item5 2022-12-31 02340859 dpl-frs:CostSales dpl-frs:Item5 2023-12-31 02340859 dpl-frs:DistributionCosts dpl-frs:Item5 2023-01-01 2023-12-31 02340859 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2023-01-01 2023-12-31 02340859 dpl-frs:Item6 2023-01-01 2023-12-31 02340859 dpl-frs:Item6 2022-12-31 02340859 dpl-frs:Item6 2023-12-31 02340859 dpl-frs:CostSales dpl-frs:Item6 2023-01-01 2023-12-31 02340859 dpl-frs:CostSales dpl-frs:Item6 2022-12-31 02340859 dpl-frs:CostSales dpl-frs:Item6 2023-12-31 02340859 dpl-frs:DistributionCosts dpl-frs:Item6 2023-01-01 2023-12-31 02340859 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2023-01-01 2023-12-31 02340859 dpl-frs:Item7 2023-01-01 2023-12-31 02340859 dpl-frs:Item7 2022-12-31 02340859 dpl-frs:Item7 2023-12-31 02340859 dpl-frs:CostSales dpl-frs:Item7 2023-01-01 2023-12-31 02340859 dpl-frs:CostSales dpl-frs:Item7 2022-12-31 02340859 dpl-frs:CostSales dpl-frs:Item7 2023-12-31 02340859 dpl-frs:DistributionCosts dpl-frs:Item7 2023-01-01 2023-12-31 02340859 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2023-01-01 2023-12-31 02340859 dpl-frs:Item8 2023-01-01 2023-12-31 02340859 dpl-frs:Item8 2022-12-31 02340859 dpl-frs:Item8 2023-12-31 02340859 dpl-frs:CostSales dpl-frs:Item8 2023-01-01 2023-12-31 02340859 dpl-frs:CostSales dpl-frs:Item8 2022-12-31 02340859 dpl-frs:CostSales dpl-frs:Item8 2023-12-31 02340859 dpl-frs:DistributionCosts dpl-frs:Item8 2023-01-01 2023-12-31 02340859 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2023-01-01 2023-12-31 02340859 dpl-frs:Item9 2023-01-01 2023-12-31 02340859 dpl-frs:Item9 2022-12-31 02340859 dpl-frs:Item9 2023-12-31 02340859 dpl-frs:CostSales dpl-frs:Item9 2023-01-01 2023-12-31 02340859 dpl-frs:CostSales dpl-frs:Item9 2022-12-31 02340859 dpl-frs:CostSales dpl-frs:Item9 2023-12-31 02340859 dpl-frs:DistributionCosts dpl-frs:Item9 2023-01-01 2023-12-31 02340859 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2023-01-01 2023-12-31 02340859 dpl-frs:Item10 2023-01-01 2023-12-31 02340859 dpl-frs:Item10 2022-12-31 02340859 dpl-frs:Item10 2023-12-31 02340859 dpl-frs:CostSales dpl-frs:Item10 2023-01-01 2023-12-31 02340859 dpl-frs:CostSales dpl-frs:Item10 2022-12-31 02340859 dpl-frs:CostSales dpl-frs:Item10 2023-12-31 02340859 dpl-frs:DistributionCosts dpl-frs:Item10 2023-01-01 2023-12-31 02340859 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2023-01-01 2023-12-31 02340859 dpl-frs:Item11 2023-01-01 2023-12-31 02340859 dpl-frs:Item11 2022-12-31 02340859 dpl-frs:Item11 2023-12-31 02340859 dpl-frs:CostSales dpl-frs:Item11 2023-01-01 2023-12-31 02340859 dpl-frs:CostSales dpl-frs:Item11 2022-12-31 02340859 dpl-frs:CostSales dpl-frs:Item11 2023-12-31 02340859 dpl-frs:DistributionCosts dpl-frs:Item11 2023-01-01 2023-12-31 02340859 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2023-01-01 2023-12-31 02340859 dpl-frs:Item12 2023-01-01 2023-12-31 02340859 dpl-frs:Item12 2022-12-31 02340859 dpl-frs:Item12 2023-12-31 02340859 dpl-frs:CostSales dpl-frs:Item12 2023-01-01 2023-12-31 02340859 dpl-frs:CostSales dpl-frs:Item12 2022-12-31 02340859 dpl-frs:CostSales dpl-frs:Item12 2023-12-31 02340859 dpl-frs:DistributionCosts dpl-frs:Item12 2023-01-01 2023-12-31 02340859 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2023-01-01 2023-12-31 02340859 1 2023-01-01 2023-12-31 02340859 frs-countries:EnglandWales 2023-01-01 2023-12-31 02340859 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-12-31 02340859 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-12-31 02340859 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-12-31 02340859 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-12-31 02340859 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-01-01 2022-12-31 02340859 frs-core:AllSubsidiaries 2022-01-01 2022-12-31 02340859 frs-core:KeyManagementPersonnel 2022-01-01 2022-12-31 02340859 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-01-01 2022-12-31 02340859 frs-core:OtherRelatedParties 2022-01-01 2022-12-31 02340859 2021-12-31 02340859 2022-12-31 02340859 2022-01-01 2022-12-31 02340859 frs-core:CurrentFinancialInstruments 2022-12-31 02340859 frs-core:CurrentFinancialInstruments 2022-01-01 2022-12-31 02340859 frs-core:Non-currentFinancialInstruments 2022-12-31 02340859 frs-core:Non-currentFinancialInstruments 2022-01-01 2022-12-31 02340859 frs-core:CurrentFinancialInstruments 2022-01-01 2022-12-31 02340859 frs-core:CurrentFinancialInstruments 2022-12-31 02340859 frs-core:AfterOneYear 2022-01-01 2022-12-31 02340859 frs-core:BetweenOneFiveYears 2022-01-01 2022-12-31 02340859 frs-core:BetweenOneFiveYears 2022-12-31 02340859 frs-core:ComputerEquipment 2022-12-31 02340859 frs-core:ComputerEquipment 2022-01-01 2022-12-31 02340859 frs-core:ComputerEquipment 2021-12-31 02340859 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-12-31 02340859 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-01-01 2022-12-31 02340859 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-12-31 02340859 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-12-31 02340859 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-01-01 2022-12-31 02340859 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-12-31 02340859 frs-core:FurnitureFittings 2022-12-31 02340859 frs-core:FurnitureFittings 2022-01-01 2022-12-31 02340859 frs-core:FurnitureFittings 2021-12-31 02340859 frs-core:NetGoodwill 2022-12-31 02340859 frs-core:NetGoodwill 2022-01-01 2022-12-31 02340859 frs-core:NetGoodwill 2021-12-31 02340859 frs-core:InvestmentPropertyIncludedWithinPPE 2022-12-31 02340859 frs-core:InvestmentPropertyIncludedWithinPPE 2022-01-01 2022-12-31 02340859 frs-core:InvestmentPropertyIncludedWithinPPE 2021-12-31 02340859 frs-core:LandBuildings 2022-12-31 02340859 frs-core:LandBuildings 2022-01-01 2022-12-31 02340859 frs-core:LandBuildings 2021-12-31 02340859 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-12-31 02340859 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-01-01 2022-12-31 02340859 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-12-31 02340859 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-12-31 02340859 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-01-01 2022-12-31 02340859 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-12-31 02340859 frs-core:MoreThanFiveYears 2022-01-01 2022-12-31 02340859 frs-core:MoreThanFiveYears 2022-12-31 02340859 frs-core:MotorVehicles 2022-12-31 02340859 frs-core:MotorVehicles 2022-01-01 2022-12-31 02340859 frs-core:MotorVehicles 2021-12-31 02340859 frs-core:OtherResidualIntangibleAssets 2022-12-31 02340859 frs-core:OtherResidualIntangibleAssets 2022-01-01 2022-12-31 02340859 frs-core:OtherResidualIntangibleAssets 2021-12-31 02340859 frs-core:PlantMachinery 2022-12-31 02340859 frs-core:PlantMachinery 2022-01-01 2022-12-31 02340859 frs-core:PlantMachinery 2021-12-31 02340859 frs-core:Secured 2022-12-31 02340859 frs-core:Unsecured 2022-12-31 02340859 frs-core:WithinOneYear 2022-01-01 2022-12-31 02340859 frs-core:WithinOneYear 2022-12-31 02340859 frs-core:CapitalRedemptionReserve 2022-01-01 2022-12-31 02340859 frs-core:CapitalRedemptionReserve 2021-12-31 02340859 frs-core:CapitalRedemptionReserve 2022-12-31 02340859 frs-core:OtherReservesSubtotal 2022-01-01 2022-12-31 02340859 frs-core:OtherReservesSubtotal 2021-12-31 02340859 frs-core:OtherReservesSubtotal 2022-12-31 02340859 frs-core:RevaluationReserve 2022-01-01 2022-12-31 02340859 frs-core:RevaluationReserve 2021-12-31 02340859 frs-core:RevaluationReserve 2022-12-31 02340859 frs-core:SharePremium 2022-01-01 2022-12-31 02340859 frs-core:SharePremium 2021-12-31 02340859 frs-core:SharePremium 2022-12-31 02340859 frs-core:ShareCapital 2022-01-01 2022-12-31 02340859 frs-core:ShareCapital 2021-12-31 02340859 frs-core:ShareCapital 2022-12-31 02340859 frs-core:RetainedEarningsAccumulatedLosses 2022-01-01 2022-12-31 02340859 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-12-31 02340859 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31 02340859 frs-core:RetainedEarningsAccumulatedLosses 2021-12-31 02340859 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31 02340859 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-12-31 02340859 frs-countries:UnitedKingdom 2022-01-01 2022-12-31 02340859 frs-countries:Europe 2022-01-01 2022-12-31 02340859 frs-countries:NorthAmerica 2022-01-01 2022-12-31 02340859 frs-countries:SouthAmerica 2022-01-01 2022-12-31 02340859 frs-countries:Asia 2022-01-01 2022-12-31 02340859 frs-countries:RestWorldOutsideUK 2022-01-01 2022-12-31 02340859 frs-bus:HighestPaidDirector 2022-01-01 2022-12-31 02340859 frs-bus:PrivateLimitedCompanyLtd 2022-01-01 2022-12-31 02340859 frs-bus:CompanyLimitedByGuarantee 2022-01-01 2022-12-31 02340859 frs-bus:LimitedLiabilityPartnershipLLP 2022-01-01 2022-12-31 02340859 frs-bus:LimitedLiabilityPartnershipsSORP 2022-01-01 2022-12-31 02340859 frs-bus:FullAccounts 2022-01-01 2022-12-31 02340859 frs-bus:FilletedAccounts 2022-01-01 2022-12-31 02340859 frs-bus:AbridgedAccounts 2022-01-01 2022-12-31 02340859 frs-bus:FRS102 2022-01-01 2022-12-31 02340859 frs-bus:MediumEntities 2022-01-01 2022-12-31 02340859 frs-bus:SmallEntities 2022-01-01 2022-12-31 02340859 frs-bus:EntityHasNeverTraded 2022-01-01 2022-12-31 02340859 frs-bus:EntityNoLongerTradingButTradedInPast 2022-01-01 2022-12-31 02340859 frs-bus:Audited 2022-01-01 2022-12-31 02340859 frs-bus:AuditExempt-NoAccountantsReport 2022-01-01 2022-12-31 02340859 frs-bus:AuditExemptWithAccountantsReport 2022-01-01 2022-12-31 02340859 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-01-01 2022-12-31 02340859 frs-bus:LargeCompaniesRegimeForAccounts 2022-01-01 2022-12-31 02340859 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-01-01 2022-12-31 02340859 frs-bus:SmallCompaniesRegimeForAccounts 2022-01-01 2022-12-31 02340859 frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-01-01 2022-12-31 02340859 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-01-01 2022-12-31 02340859 frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-01-01 2022-12-31 02340859 frs-bus:OrdinaryShareClass1 2022-01-01 2022-12-31 02340859 frs-bus:OrdinaryShareClass1 2021-12-31 02340859 frs-bus:OrdinaryShareClass1 2022-12-31 02340859 frs-bus:OrdinaryShareClass2 2022-01-01 2022-12-31 02340859 frs-bus:OrdinaryShareClass2 2021-12-31 02340859 frs-bus:OrdinaryShareClass2 2022-12-31 02340859 frs-bus:OrdinaryShareClass3 2022-01-01 2022-12-31 02340859 frs-bus:OrdinaryShareClass3 2021-12-31 02340859 frs-bus:OrdinaryShareClass3 2022-12-31 02340859 frs-bus:OrdinaryShareClass4 2022-01-01 2022-12-31 02340859 frs-bus:OrdinaryShareClass4 2021-12-31 02340859 frs-bus:OrdinaryShareClass4 2022-12-31 02340859 frs-bus:OrdinaryShareClass5 2022-01-01 2022-12-31 02340859 frs-bus:OrdinaryShareClass5 2021-12-31 02340859 frs-bus:OrdinaryShareClass5 2022-12-31 02340859 frs-bus:PreferenceShareClass1 2022-01-01 2022-12-31 02340859 frs-bus:PreferenceShareClass1 2021-12-31 02340859 frs-bus:PreferenceShareClass1 2022-12-31 02340859 frs-bus:PreferenceShareClass2 2022-01-01 2022-12-31 02340859 frs-bus:PreferenceShareClass2 2021-12-31 02340859 frs-bus:PreferenceShareClass2 2022-12-31 02340859 frs-bus:PreferenceShareClass3 2022-01-01 2022-12-31 02340859 frs-bus:PreferenceShareClass3 2021-12-31 02340859 frs-bus:PreferenceShareClass3 2022-12-31 02340859 frs-bus:PreferenceShareClass4 2022-01-01 2022-12-31 02340859 frs-bus:PreferenceShareClass4 2021-12-31 02340859 frs-bus:PreferenceShareClass4 2022-12-31 02340859 frs-bus:PreferenceShareClass5 2022-01-01 2022-12-31 02340859 frs-bus:PreferenceShareClass5 2021-12-31 02340859 frs-bus:PreferenceShareClass5 2022-12-31 02340859 1 2022-01-01 2022-12-31 02340859 1 2022-12-31 02340859 1 2022-01-01 2022-12-31 02340859 frs-core:LeasedAssets 2022-01-01 2022-12-31 02340859 frs-core:OwnedAssets 2022-01-01 2022-12-31 02340859 frs-core:CurrencyRisk 2022-01-01 2022-12-31 02340859 frs-core:MarketRisk 2022-01-01 2022-12-31 02340859 frs-core:InterestRateRisk 2022-01-01 2022-12-31 02340859 frs-core:DeferredTaxation 2022-01-01 2022-12-31 02340859 frs-core:DeferredTaxation 2021-12-31 02340859 frs-core:DeferredTaxation 2022-12-31 02340859 frs-core:OtherProvisionsContingentLiabilities 2022-01-01 2022-12-31 02340859 frs-core:OtherProvisionsContingentLiabilities 2021-12-31 02340859 frs-core:OtherProvisionsContingentLiabilities 2022-12-31 02340859 frs-core:ProvisionsDeferredTax 2022-12-31 02340859 frs-core:OtherDeferredTax 2022-12-31 02340859 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-12-31 02340859 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-12-31 02340859 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-12-31 02340859 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-01-01 2022-12-31 02340859 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-12-31 02340859 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-12-31 02340859 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-01-01 2022-12-31 02340859 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-12-31 02340859 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-12-31 02340859 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-01-01 2022-12-31 02340859 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-12-31 02340859 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-12-31 02340859 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-12-31 02340859 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-12-31 02340859 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-12-31 02340859 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-12-31 02340859 frs-core:Share-basedPaymentsDeferredTax 2022-12-31 02340859 frs-core:TaxCreditsDeferredTax 2022-12-31 02340859 frs-core:CostValuation 2021-12-31 02340859 frs-core:AdditionsToInvestments 2022-12-31 02340859 frs-core:DisposalsRepaymentsInvestments 2022-12-31 02340859 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-12-31 02340859 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-12-31 02340859 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-12-31 02340859 frs-core:OtherIncreaseDecreaseInInvestments 2022-12-31 02340859 frs-core:CostValuation 2022-12-31 02340859 frs-core:ProvisionsForImpairmentInvestments 2021-12-31 02340859 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-12-31 02340859 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-12-31 02340859 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-12-31 02340859 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-12-31 02340859 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-12-31 02340859 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-12-31 02340859 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-12-31 02340859 frs-core:ProvisionsForImpairmentInvestments 2022-12-31 02340859 frs-core:ListedExchangeTraded 2022-12-31 02340859 frs-core:ListedExchangeTraded 2021-12-31 02340859 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-12-31 02340859 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-12-31 02340859 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-12-31 02340859 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-12-31 02340859 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-12-31 02340859 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-12-31 02340859 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-12-31 02340859 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-12-31 02340859 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 02340859 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 02340859 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 02340859 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 02340859 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 02340859 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-12-31 02340859 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 02340859 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 02340859 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 02340859 frs-core:UnlistedNon-exchangeTraded 2022-12-31 02340859 frs-core:UnlistedNon-exchangeTraded 2021-12-31 02340859 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-12-31 02340859 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 02340859 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 02340859 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 02340859 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 02340859 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 02340859 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 02340859 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-12-31 02340859 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 02340859 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 02340859 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 02340859 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 02340859 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 02340859 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-12-31 02340859 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 02340859 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 02340859 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 02340859 dpl-frs:CostSales 2022-01-01 2022-12-31 02340859 dpl-frs:CostSales 2021-12-31 02340859 dpl-frs:CostSales 2022-12-31 02340859 dpl-frs:DistributionCosts 2022-01-01 2022-12-31 02340859 dpl-frs:AdministrativeExpenses 2022-01-01 2022-12-31 02340859 frs-bus:Director1 2022-01-01 2022-12-31 02340859 frs-bus:Director1 2021-12-31 02340859 frs-bus:Director1 2022-12-31 02340859 frs-bus:Director2 2022-01-01 2022-12-31 02340859 frs-bus:Director2 2021-12-31 02340859 frs-bus:Director2 2022-12-31 02340859 1 2022-01-01 2022-12-31 02340859 frs-core:CurrentFinancialInstruments 1 2022-12-31 02340859 frs-core:Non-currentFinancialInstruments 1 2022-12-31 02340859 2 2022-01-01 2022-12-31 02340859 frs-core:CurrentFinancialInstruments 2 2022-12-31 02340859 frs-core:Non-currentFinancialInstruments 2 2022-12-31 02340859 3 2022-01-01 2022-12-31 02340859 frs-core:CurrentFinancialInstruments 3 2022-12-31 02340859 frs-core:Non-currentFinancialInstruments 3 2022-12-31 02340859 4 2022-01-01 2022-12-31 02340859 frs-core:CurrentFinancialInstruments 4 2022-12-31 02340859 frs-core:Non-currentFinancialInstruments 4 2022-12-31 02340859 5 2022-01-01 2022-12-31 02340859 frs-core:CurrentFinancialInstruments 5 2022-12-31 02340859 frs-core:Non-currentFinancialInstruments 5 2022-12-31 02340859 6 2022-01-01 2022-12-31 02340859 frs-core:CurrentFinancialInstruments 6 2022-12-31 02340859 frs-core:Non-currentFinancialInstruments 6 2022-12-31 02340859 7 2022-01-01 2022-12-31 02340859 frs-core:CurrentFinancialInstruments 7 2022-12-31 02340859 frs-core:Non-currentFinancialInstruments 7 2022-12-31 02340859 8 2022-01-01 2022-12-31 02340859 frs-core:CurrentFinancialInstruments 8 2022-12-31 02340859 frs-core:Non-currentFinancialInstruments 8 2022-12-31 02340859 9 2022-01-01 2022-12-31 02340859 frs-core:CurrentFinancialInstruments 9 2022-12-31 02340859 frs-core:Non-currentFinancialInstruments 9 2022-12-31 02340859 10 2022-01-01 2022-12-31 02340859 frs-core:CurrentFinancialInstruments 10 2022-12-31 02340859 frs-core:Non-currentFinancialInstruments 10 2022-12-31 02340859 11 2022-01-01 2022-12-31 02340859 frs-core:CurrentFinancialInstruments 11 2022-12-31 02340859 frs-core:Non-currentFinancialInstruments 11 2022-12-31 02340859 12 2022-01-01 2022-12-31 02340859 frs-core:CurrentFinancialInstruments 12 2022-12-31 02340859 frs-core:Non-currentFinancialInstruments 12 2022-12-31 02340859 13 2022-01-01 2022-12-31 02340859 frs-core:CurrentFinancialInstruments 13 2022-12-31 02340859 frs-core:Non-currentFinancialInstruments 13 2022-12-31 02340859 14 2022-01-01 2022-12-31 02340859 frs-core:CurrentFinancialInstruments 14 2022-12-31 02340859 frs-core:Non-currentFinancialInstruments 14 2022-12-31 02340859 15 2022-01-01 2022-12-31 02340859 frs-core:CurrentFinancialInstruments 15 2022-12-31 02340859 frs-core:Non-currentFinancialInstruments 15 2022-12-31 02340859 16 2022-01-01 2022-12-31 02340859 frs-core:CurrentFinancialInstruments 16 2022-12-31 02340859 frs-core:Non-currentFinancialInstruments 16 2022-12-31 02340859 17 2022-01-01 2022-12-31 02340859 frs-core:CurrentFinancialInstruments 17 2022-12-31 02340859 frs-core:Non-currentFinancialInstruments 17 2022-12-31 02340859 18 2022-01-01 2022-12-31 02340859 frs-core:CurrentFinancialInstruments 18 2022-12-31 02340859 frs-core:Non-currentFinancialInstruments 18 2022-12-31 02340859 19 2022-01-01 2022-12-31 02340859 frs-core:CurrentFinancialInstruments 19 2022-12-31 02340859 frs-core:Non-currentFinancialInstruments 19 2022-12-31 02340859 20 2022-01-01 2022-12-31 02340859 frs-core:CurrentFinancialInstruments 20 2022-12-31 02340859 frs-core:Non-currentFinancialInstruments 20 2022-12-31 02340859 dpl-frs:Item1 2022-01-01 2022-12-31 02340859 dpl-frs:Item1 2021-12-31 02340859 dpl-frs:Item1 2022-12-31 02340859 dpl-frs:CostSales dpl-frs:Item1 2022-01-01 2022-12-31 02340859 dpl-frs:CostSales dpl-frs:Item1 2021-12-31 02340859 dpl-frs:CostSales dpl-frs:Item1 2022-12-31 02340859 dpl-frs:DistributionCosts dpl-frs:Item1 2022-01-01 2022-12-31 02340859 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-01-01 2022-12-31 02340859 dpl-frs:Item2 2022-01-01 2022-12-31 02340859 dpl-frs:Item2 2021-12-31 02340859 dpl-frs:Item2 2022-12-31 02340859 dpl-frs:CostSales dpl-frs:Item2 2022-01-01 2022-12-31 02340859 dpl-frs:CostSales dpl-frs:Item2 2021-12-31 02340859 dpl-frs:CostSales dpl-frs:Item2 2022-12-31 02340859 dpl-frs:DistributionCosts dpl-frs:Item2 2022-01-01 2022-12-31 02340859 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-01-01 2022-12-31 02340859 dpl-frs:Item3 2022-01-01 2022-12-31 02340859 dpl-frs:Item3 2021-12-31 02340859 dpl-frs:Item3 2022-12-31 02340859 dpl-frs:CostSales dpl-frs:Item3 2022-01-01 2022-12-31 02340859 dpl-frs:CostSales dpl-frs:Item3 2021-12-31 02340859 dpl-frs:CostSales dpl-frs:Item3 2022-12-31 02340859 dpl-frs:DistributionCosts dpl-frs:Item3 2022-01-01 2022-12-31 02340859 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-01-01 2022-12-31 02340859 dpl-frs:Item4 2022-01-01 2022-12-31 02340859 dpl-frs:Item4 2021-12-31 02340859 dpl-frs:Item4 2022-12-31 02340859 dpl-frs:CostSales dpl-frs:Item4 2022-01-01 2022-12-31 02340859 dpl-frs:CostSales dpl-frs:Item4 2021-12-31 02340859 dpl-frs:CostSales dpl-frs:Item4 2022-12-31 02340859 dpl-frs:DistributionCosts dpl-frs:Item4 2022-01-01 2022-12-31 02340859 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-01-01 2022-12-31 02340859 dpl-frs:Item5 2022-01-01 2022-12-31 02340859 dpl-frs:Item5 2021-12-31 02340859 dpl-frs:Item5 2022-12-31 02340859 dpl-frs:CostSales dpl-frs:Item5 2022-01-01 2022-12-31 02340859 dpl-frs:CostSales dpl-frs:Item5 2021-12-31 02340859 dpl-frs:CostSales dpl-frs:Item5 2022-12-31 02340859 dpl-frs:DistributionCosts dpl-frs:Item5 2022-01-01 2022-12-31 02340859 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-01-01 2022-12-31 02340859 dpl-frs:Item6 2022-01-01 2022-12-31 02340859 dpl-frs:Item6 2021-12-31 02340859 dpl-frs:Item6 2022-12-31 02340859 dpl-frs:CostSales dpl-frs:Item6 2022-01-01 2022-12-31 02340859 dpl-frs:CostSales dpl-frs:Item6 2021-12-31 02340859 dpl-frs:CostSales dpl-frs:Item6 2022-12-31 02340859 dpl-frs:DistributionCosts dpl-frs:Item6 2022-01-01 2022-12-31 02340859 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-01-01 2022-12-31 02340859 dpl-frs:Item7 2022-01-01 2022-12-31 02340859 dpl-frs:Item7 2021-12-31 02340859 dpl-frs:Item7 2022-12-31 02340859 dpl-frs:CostSales dpl-frs:Item7 2022-01-01 2022-12-31 02340859 dpl-frs:CostSales dpl-frs:Item7 2021-12-31 02340859 dpl-frs:CostSales dpl-frs:Item7 2022-12-31 02340859 dpl-frs:DistributionCosts dpl-frs:Item7 2022-01-01 2022-12-31 02340859 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-01-01 2022-12-31 02340859 dpl-frs:Item8 2022-01-01 2022-12-31 02340859 dpl-frs:Item8 2021-12-31 02340859 dpl-frs:Item8 2022-12-31 02340859 dpl-frs:CostSales dpl-frs:Item8 2022-01-01 2022-12-31 02340859 dpl-frs:CostSales dpl-frs:Item8 2021-12-31 02340859 dpl-frs:CostSales dpl-frs:Item8 2022-12-31 02340859 dpl-frs:DistributionCosts dpl-frs:Item8 2022-01-01 2022-12-31 02340859 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-01-01 2022-12-31 02340859 dpl-frs:Item9 2022-01-01 2022-12-31 02340859 dpl-frs:Item9 2021-12-31 02340859 dpl-frs:Item9 2022-12-31 02340859 dpl-frs:CostSales dpl-frs:Item9 2022-01-01 2022-12-31 02340859 dpl-frs:CostSales dpl-frs:Item9 2021-12-31 02340859 dpl-frs:CostSales dpl-frs:Item9 2022-12-31 02340859 dpl-frs:DistributionCosts dpl-frs:Item9 2022-01-01 2022-12-31 02340859 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-01-01 2022-12-31 02340859 dpl-frs:Item10 2022-01-01 2022-12-31 02340859 dpl-frs:Item10 2021-12-31 02340859 dpl-frs:Item10 2022-12-31 02340859 dpl-frs:CostSales dpl-frs:Item10 2022-01-01 2022-12-31 02340859 dpl-frs:CostSales dpl-frs:Item10 2021-12-31 02340859 dpl-frs:CostSales dpl-frs:Item10 2022-12-31 02340859 dpl-frs:DistributionCosts dpl-frs:Item10 2022-01-01 2022-12-31 02340859 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-01-01 2022-12-31 02340859 dpl-frs:Item11 2022-01-01 2022-12-31 02340859 dpl-frs:Item11 2021-12-31 02340859 dpl-frs:Item11 2022-12-31 02340859 dpl-frs:CostSales dpl-frs:Item11 2022-01-01 2022-12-31 02340859 dpl-frs:CostSales dpl-frs:Item11 2021-12-31 02340859 dpl-frs:CostSales dpl-frs:Item11 2022-12-31 02340859 dpl-frs:DistributionCosts dpl-frs:Item11 2022-01-01 2022-12-31 02340859 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-01-01 2022-12-31 02340859 dpl-frs:Item12 2022-01-01 2022-12-31 02340859 dpl-frs:Item12 2021-12-31 02340859 dpl-frs:Item12 2022-12-31 02340859 dpl-frs:CostSales dpl-frs:Item12 2022-01-01 2022-12-31 02340859 dpl-frs:CostSales dpl-frs:Item12 2021-12-31 02340859 dpl-frs:CostSales dpl-frs:Item12 2022-12-31 02340859 dpl-frs:DistributionCosts dpl-frs:Item12 2022-01-01 2022-12-31 02340859 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-01-01 2022-12-31 02340859 1 2022-01-01 2022-12-31 02340859 frs-countries:EnglandWales 2022-01-01 2022-12-31
Registered number: 02340859
Dektron Limited
Unaudited Financial Statements
For The Year Ended 31 December 2023
Unaudited Financial Statements
Contents
Page
Accountant's Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—6
Page 1
Accountant's Report
Chartered Accountant's report to the directors on the preparation of the unaudited statutory accounts of Dektron Limited for the year ended 31 December 2023
In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Dektron Limited for the year ended 31 December 2023 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.
As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the directors of Dektron Limited , as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of Dektron Limited and state those matters that we have agreed to state to the directors of Dektron Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Dektron Limited and its directors, as a body, for our work or for this report.
It is your duty to ensure that Dektron Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Dektron Limited . You consider that Dektron Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of Dektron Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
2 February 2024
The Alanbrookes Group Ltd TA JS Weeks & Co.
Chartered Accountants
10 Market Place
Devizes
SN10 1HT
Page 1
Page 2
Balance Sheet
Registered number: 02340859
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 12,182 10,990
12,182 10,990
CURRENT ASSETS
Debtors 5 7,505 30,034
Cash at bank and in hand 13,151 9,444
20,656 39,478
Creditors: Amounts Falling Due Within One Year 6 (14,769 ) (16,224 )
NET CURRENT ASSETS (LIABILITIES) 5,887 23,254
TOTAL ASSETS LESS CURRENT LIABILITIES 18,069 34,244
NET ASSETS 18,069 34,244
CAPITAL AND RESERVES
Called up share capital 7 3 3
Profit and Loss Account 18,066 34,241
SHAREHOLDERS' FUNDS 18,069 34,244
Page 2
Page 3
For the year ending 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Philip Hutchings
Director
2 February 2024
The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Dektron Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02340859 . The registered office is 59 Braemor Road, Calne, Wiltshire, SN11 9DU.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 20% reducing balance
Motor Vehicles -
2.4. 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.
Page 4
Page 5
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 2)
2 2
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 January 2023 123,756
Additions 4,237
As at 31 December 2023 127,993
Depreciation
As at 1 January 2023 112,766
Provided during the period 3,045
As at 31 December 2023 115,811
Net Book Value
As at 31 December 2023 12,182
As at 1 January 2023 10,990
Page 5
Page 6
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 5,303 28,278
Other debtors 2,202 1,756
7,505 30,034
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 3,375 1,855
Other creditors 11,392 12,652
Taxation and social security 2 1,717
14,769 16,224
7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 3 3
Page 6