Acorah Software Products - Accounts Production 14.3.260 false true 31 December 2021 1 December 2020 false 1 January 2022 31 December 2022 31 December 2022 13053366 Ms Flora Boa Ms Michelle Obuobi iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13053366 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-12-31 13053366 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-12-31 13053366 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-12-31 13053366 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-12-31 13053366 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-01-01 2022-12-31 13053366 frs-core:AllSubsidiaries 2022-01-01 2022-12-31 13053366 frs-core:KeyManagementPersonnel 2022-01-01 2022-12-31 13053366 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-01-01 2022-12-31 13053366 frs-core:OtherRelatedParties 2022-01-01 2022-12-31 13053366 2021-12-31 13053366 2022-12-31 13053366 2022-01-01 2022-12-31 13053366 frs-core:CurrentFinancialInstruments 2022-12-31 13053366 frs-core:CurrentFinancialInstruments 2022-01-01 2022-12-31 13053366 frs-core:Non-currentFinancialInstruments 2022-12-31 13053366 frs-core:Non-currentFinancialInstruments 2022-01-01 2022-12-31 13053366 frs-core:CurrentFinancialInstruments 2022-01-01 2022-12-31 13053366 frs-core:CurrentFinancialInstruments 2022-12-31 13053366 frs-core:AfterOneYear 2022-01-01 2022-12-31 13053366 frs-core:BetweenOneFiveYears 2022-01-01 2022-12-31 13053366 frs-core:BetweenOneFiveYears 2022-12-31 13053366 frs-core:ComputerEquipment 2022-12-31 13053366 frs-core:ComputerEquipment 2022-01-01 2022-12-31 13053366 frs-core:ComputerEquipment 2021-12-31 13053366 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-12-31 13053366 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-01-01 2022-12-31 13053366 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-12-31 13053366 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-12-31 13053366 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-01-01 2022-12-31 13053366 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-12-31 13053366 frs-core:FurnitureFittings 2022-12-31 13053366 frs-core:FurnitureFittings 2022-01-01 2022-12-31 13053366 frs-core:FurnitureFittings 2021-12-31 13053366 frs-core:NetGoodwill 2022-12-31 13053366 frs-core:NetGoodwill 2022-01-01 2022-12-31 13053366 frs-core:NetGoodwill 2021-12-31 13053366 frs-core:InvestmentPropertyIncludedWithinPPE 2022-12-31 13053366 frs-core:InvestmentPropertyIncludedWithinPPE 2022-01-01 2022-12-31 13053366 frs-core:InvestmentPropertyIncludedWithinPPE 2021-12-31 13053366 frs-core:LandBuildings 2022-12-31 13053366 frs-core:LandBuildings 2022-01-01 2022-12-31 13053366 frs-core:LandBuildings 2021-12-31 13053366 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-12-31 13053366 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-01-01 2022-12-31 13053366 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-12-31 13053366 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-12-31 13053366 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-01-01 2022-12-31 13053366 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-12-31 13053366 frs-core:MoreThanFiveYears 2022-01-01 2022-12-31 13053366 frs-core:MoreThanFiveYears 2022-12-31 13053366 frs-core:MotorVehicles 2022-12-31 13053366 frs-core:MotorVehicles 2022-01-01 2022-12-31 13053366 frs-core:MotorVehicles 2021-12-31 13053366 frs-core:OtherResidualIntangibleAssets 2022-12-31 13053366 frs-core:OtherResidualIntangibleAssets 2022-01-01 2022-12-31 13053366 frs-core:OtherResidualIntangibleAssets 2021-12-31 13053366 frs-core:PlantMachinery 2022-12-31 13053366 frs-core:PlantMachinery 2022-01-01 2022-12-31 13053366 frs-core:PlantMachinery 2021-12-31 13053366 frs-core:Secured 2022-12-31 13053366 frs-core:Unsecured 2022-12-31 13053366 frs-core:WithinOneYear 2022-01-01 2022-12-31 13053366 frs-core:WithinOneYear 2022-12-31 13053366 frs-core:CapitalRedemptionReserve 2022-01-01 2022-12-31 13053366 frs-core:CapitalRedemptionReserve 2021-12-31 13053366 frs-core:CapitalRedemptionReserve 2022-12-31 13053366 frs-core:OtherReservesSubtotal 2022-01-01 2022-12-31 13053366 frs-core:OtherReservesSubtotal 2021-12-31 13053366 frs-core:OtherReservesSubtotal 2022-12-31 13053366 frs-core:RevaluationReserve 2022-01-01 2022-12-31 13053366 frs-core:RevaluationReserve 2021-12-31 13053366 frs-core:RevaluationReserve 2022-12-31 13053366 frs-core:SharePremium 2022-01-01 2022-12-31 13053366 frs-core:SharePremium 2021-12-31 13053366 frs-core:SharePremium 2022-12-31 13053366 frs-core:ShareCapital 2022-01-01 2022-12-31 13053366 frs-core:ShareCapital 2021-12-31 13053366 frs-core:ShareCapital 2022-12-31 13053366 frs-core:RetainedEarningsAccumulatedLosses 2022-01-01 2022-12-31 13053366 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-12-31 13053366 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31 13053366 frs-core:RetainedEarningsAccumulatedLosses 2021-12-31 13053366 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31 13053366 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-12-31 13053366 frs-countries:UnitedKingdom 2022-01-01 2022-12-31 13053366 frs-countries:Europe 2022-01-01 2022-12-31 13053366 frs-countries:NorthAmerica 2022-01-01 2022-12-31 13053366 frs-countries:SouthAmerica 2022-01-01 2022-12-31 13053366 frs-countries:Asia 2022-01-01 2022-12-31 13053366 frs-countries:RestWorldOutsideUK 2022-01-01 2022-12-31 13053366 frs-bus:HighestPaidDirector 2022-01-01 2022-12-31 13053366 frs-bus:PrivateLimitedCompanyLtd 2022-01-01 2022-12-31 13053366 frs-bus:CompanyLimitedByGuarantee 2022-01-01 2022-12-31 13053366 frs-bus:LimitedLiabilityPartnershipLLP 2022-01-01 2022-12-31 13053366 frs-bus:LimitedLiabilityPartnershipsSORP 2022-01-01 2022-12-31 13053366 frs-bus:FullAccounts 2022-01-01 2022-12-31 13053366 frs-bus:FilletedAccounts 2022-01-01 2022-12-31 13053366 frs-bus:AbridgedAccounts 2022-01-01 2022-12-31 13053366 frs-bus:FRS102 2022-01-01 2022-12-31 13053366 frs-bus:MediumEntities 2022-01-01 2022-12-31 13053366 frs-bus:SmallEntities 2022-01-01 2022-12-31 13053366 frs-bus:EntityHasNeverTraded 2022-01-01 2022-12-31 13053366 frs-bus:EntityNoLongerTradingButTradedInPast 2022-01-01 2022-12-31 13053366 frs-bus:Audited 2022-01-01 2022-12-31 13053366 frs-bus:AuditExempt-NoAccountantsReport 2022-01-01 2022-12-31 13053366 frs-bus:AuditExemptWithAccountantsReport 2022-01-01 2022-12-31 13053366 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-01-01 2022-12-31 13053366 frs-bus:LargeCompaniesRegimeForAccounts 2022-01-01 2022-12-31 13053366 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-01-01 2022-12-31 13053366 frs-bus:SmallCompaniesRegimeForAccounts 2022-01-01 2022-12-31 13053366 frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-01-01 2022-12-31 13053366 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-01-01 2022-12-31 13053366 frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-01-01 2022-12-31 13053366 frs-bus:OrdinaryShareClass1 2022-01-01 2022-12-31 13053366 frs-bus:OrdinaryShareClass1 2021-12-31 13053366 frs-bus:OrdinaryShareClass1 2022-12-31 13053366 frs-bus:OrdinaryShareClass2 2022-01-01 2022-12-31 13053366 frs-bus:OrdinaryShareClass2 2021-12-31 13053366 frs-bus:OrdinaryShareClass2 2022-12-31 13053366 frs-bus:OrdinaryShareClass3 2022-01-01 2022-12-31 13053366 frs-bus:OrdinaryShareClass3 2021-12-31 13053366 frs-bus:OrdinaryShareClass3 2022-12-31 13053366 frs-bus:OrdinaryShareClass4 2022-01-01 2022-12-31 13053366 frs-bus:OrdinaryShareClass4 2021-12-31 13053366 frs-bus:OrdinaryShareClass4 2022-12-31 13053366 frs-bus:OrdinaryShareClass5 2022-01-01 2022-12-31 13053366 frs-bus:OrdinaryShareClass5 2021-12-31 13053366 frs-bus:OrdinaryShareClass5 2022-12-31 13053366 frs-bus:PreferenceShareClass1 2022-01-01 2022-12-31 13053366 frs-bus:PreferenceShareClass1 2021-12-31 13053366 frs-bus:PreferenceShareClass1 2022-12-31 13053366 frs-bus:PreferenceShareClass2 2022-01-01 2022-12-31 13053366 frs-bus:PreferenceShareClass2 2021-12-31 13053366 frs-bus:PreferenceShareClass2 2022-12-31 13053366 frs-bus:PreferenceShareClass3 2022-01-01 2022-12-31 13053366 frs-bus:PreferenceShareClass3 2021-12-31 13053366 frs-bus:PreferenceShareClass3 2022-12-31 13053366 frs-bus:PreferenceShareClass4 2022-01-01 2022-12-31 13053366 frs-bus:PreferenceShareClass4 2021-12-31 13053366 frs-bus:PreferenceShareClass4 2022-12-31 13053366 frs-bus:PreferenceShareClass5 2022-01-01 2022-12-31 13053366 frs-bus:PreferenceShareClass5 2021-12-31 13053366 frs-bus:PreferenceShareClass5 2022-12-31 13053366 1 2022-01-01 2022-12-31 13053366 1 2022-12-31 13053366 1 2022-01-01 2022-12-31 13053366 frs-core:LeasedAssets 2022-01-01 2022-12-31 13053366 frs-core:OwnedAssets 2022-01-01 2022-12-31 13053366 frs-core:CurrencyRisk 2022-01-01 2022-12-31 13053366 frs-core:MarketRisk 2022-01-01 2022-12-31 13053366 frs-core:InterestRateRisk 2022-01-01 2022-12-31 13053366 frs-core:DeferredTaxation 2022-01-01 2022-12-31 13053366 frs-core:DeferredTaxation 2021-12-31 13053366 frs-core:DeferredTaxation 2022-12-31 13053366 frs-core:OtherProvisionsContingentLiabilities 2022-01-01 2022-12-31 13053366 frs-core:OtherProvisionsContingentLiabilities 2021-12-31 13053366 frs-core:OtherProvisionsContingentLiabilities 2022-12-31 13053366 frs-core:ProvisionsDeferredTax 2022-12-31 13053366 frs-core:OtherDeferredTax 2022-12-31 13053366 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-12-31 13053366 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-12-31 13053366 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-12-31 13053366 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-01-01 2022-12-31 13053366 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-12-31 13053366 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-12-31 13053366 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-01-01 2022-12-31 13053366 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-12-31 13053366 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-12-31 13053366 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-01-01 2022-12-31 13053366 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-12-31 13053366 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-12-31 13053366 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-12-31 13053366 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-12-31 13053366 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-12-31 13053366 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-12-31 13053366 frs-core:Share-basedPaymentsDeferredTax 2022-12-31 13053366 frs-core:TaxCreditsDeferredTax 2022-12-31 13053366 frs-core:CostValuation 2021-12-31 13053366 frs-core:AdditionsToInvestments 2022-12-31 13053366 frs-core:DisposalsRepaymentsInvestments 2022-12-31 13053366 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-12-31 13053366 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-12-31 13053366 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-12-31 13053366 frs-core:OtherIncreaseDecreaseInInvestments 2022-12-31 13053366 frs-core:CostValuation 2022-12-31 13053366 frs-core:ProvisionsForImpairmentInvestments 2021-12-31 13053366 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-12-31 13053366 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-12-31 13053366 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-12-31 13053366 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-12-31 13053366 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-12-31 13053366 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-12-31 13053366 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-12-31 13053366 frs-core:ProvisionsForImpairmentInvestments 2022-12-31 13053366 frs-core:ListedExchangeTraded 2022-12-31 13053366 frs-core:ListedExchangeTraded 2021-12-31 13053366 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-12-31 13053366 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-12-31 13053366 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-12-31 13053366 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-12-31 13053366 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-12-31 13053366 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-12-31 13053366 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-12-31 13053366 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-12-31 13053366 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 13053366 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 13053366 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 13053366 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 13053366 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 13053366 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-12-31 13053366 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 13053366 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 13053366 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 13053366 frs-core:UnlistedNon-exchangeTraded 2022-12-31 13053366 frs-core:UnlistedNon-exchangeTraded 2021-12-31 13053366 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-12-31 13053366 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 13053366 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 13053366 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 13053366 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 13053366 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 13053366 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 13053366 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-12-31 13053366 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 13053366 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 13053366 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 13053366 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 13053366 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 13053366 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-12-31 13053366 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 13053366 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 13053366 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 13053366 dpl-frs:CostSales 2022-01-01 2022-12-31 13053366 dpl-frs:CostSales 2021-12-31 13053366 dpl-frs:CostSales 2022-12-31 13053366 dpl-frs:DistributionCosts 2022-01-01 2022-12-31 13053366 dpl-frs:AdministrativeExpenses 2022-01-01 2022-12-31 13053366 frs-bus:Director1 2022-01-01 2022-12-31 13053366 frs-bus:Director1 2021-12-31 13053366 frs-bus:Director1 2022-12-31 13053366 frs-bus:Director2 2022-01-01 2022-12-31 13053366 frs-bus:Director2 2021-12-31 13053366 frs-bus:Director2 2022-12-31 13053366 1 2022-01-01 2022-12-31 13053366 frs-core:CurrentFinancialInstruments 1 2022-12-31 13053366 frs-core:Non-currentFinancialInstruments 1 2022-12-31 13053366 2 2022-01-01 2022-12-31 13053366 frs-core:CurrentFinancialInstruments 2 2022-12-31 13053366 frs-core:Non-currentFinancialInstruments 2 2022-12-31 13053366 3 2022-01-01 2022-12-31 13053366 frs-core:CurrentFinancialInstruments 3 2022-12-31 13053366 frs-core:Non-currentFinancialInstruments 3 2022-12-31 13053366 4 2022-01-01 2022-12-31 13053366 frs-core:CurrentFinancialInstruments 4 2022-12-31 13053366 frs-core:Non-currentFinancialInstruments 4 2022-12-31 13053366 5 2022-01-01 2022-12-31 13053366 frs-core:CurrentFinancialInstruments 5 2022-12-31 13053366 frs-core:Non-currentFinancialInstruments 5 2022-12-31 13053366 6 2022-01-01 2022-12-31 13053366 frs-core:CurrentFinancialInstruments 6 2022-12-31 13053366 frs-core:Non-currentFinancialInstruments 6 2022-12-31 13053366 7 2022-01-01 2022-12-31 13053366 frs-core:CurrentFinancialInstruments 7 2022-12-31 13053366 frs-core:Non-currentFinancialInstruments 7 2022-12-31 13053366 8 2022-01-01 2022-12-31 13053366 frs-core:CurrentFinancialInstruments 8 2022-12-31 13053366 frs-core:Non-currentFinancialInstruments 8 2022-12-31 13053366 9 2022-01-01 2022-12-31 13053366 frs-core:CurrentFinancialInstruments 9 2022-12-31 13053366 frs-core:Non-currentFinancialInstruments 9 2022-12-31 13053366 10 2022-01-01 2022-12-31 13053366 frs-core:CurrentFinancialInstruments 10 2022-12-31 13053366 frs-core:Non-currentFinancialInstruments 10 2022-12-31 13053366 11 2022-01-01 2022-12-31 13053366 frs-core:CurrentFinancialInstruments 11 2022-12-31 13053366 frs-core:Non-currentFinancialInstruments 11 2022-12-31 13053366 12 2022-01-01 2022-12-31 13053366 frs-core:CurrentFinancialInstruments 12 2022-12-31 13053366 frs-core:Non-currentFinancialInstruments 12 2022-12-31 13053366 13 2022-01-01 2022-12-31 13053366 frs-core:CurrentFinancialInstruments 13 2022-12-31 13053366 frs-core:Non-currentFinancialInstruments 13 2022-12-31 13053366 14 2022-01-01 2022-12-31 13053366 frs-core:CurrentFinancialInstruments 14 2022-12-31 13053366 frs-core:Non-currentFinancialInstruments 14 2022-12-31 13053366 15 2022-01-01 2022-12-31 13053366 frs-core:CurrentFinancialInstruments 15 2022-12-31 13053366 frs-core:Non-currentFinancialInstruments 15 2022-12-31 13053366 16 2022-01-01 2022-12-31 13053366 frs-core:CurrentFinancialInstruments 16 2022-12-31 13053366 frs-core:Non-currentFinancialInstruments 16 2022-12-31 13053366 17 2022-01-01 2022-12-31 13053366 frs-core:CurrentFinancialInstruments 17 2022-12-31 13053366 frs-core:Non-currentFinancialInstruments 17 2022-12-31 13053366 18 2022-01-01 2022-12-31 13053366 frs-core:CurrentFinancialInstruments 18 2022-12-31 13053366 frs-core:Non-currentFinancialInstruments 18 2022-12-31 13053366 19 2022-01-01 2022-12-31 13053366 frs-core:CurrentFinancialInstruments 19 2022-12-31 13053366 frs-core:Non-currentFinancialInstruments 19 2022-12-31 13053366 20 2022-01-01 2022-12-31 13053366 frs-core:CurrentFinancialInstruments 20 2022-12-31 13053366 frs-core:Non-currentFinancialInstruments 20 2022-12-31 13053366 dpl-frs:Item1 2022-01-01 2022-12-31 13053366 dpl-frs:Item1 2021-12-31 13053366 dpl-frs:Item1 2022-12-31 13053366 dpl-frs:CostSales dpl-frs:Item1 2022-01-01 2022-12-31 13053366 dpl-frs:CostSales dpl-frs:Item1 2021-12-31 13053366 dpl-frs:CostSales dpl-frs:Item1 2022-12-31 13053366 dpl-frs:DistributionCosts dpl-frs:Item1 2022-01-01 2022-12-31 13053366 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-01-01 2022-12-31 13053366 dpl-frs:Item2 2022-01-01 2022-12-31 13053366 dpl-frs:Item2 2021-12-31 13053366 dpl-frs:Item2 2022-12-31 13053366 dpl-frs:CostSales dpl-frs:Item2 2022-01-01 2022-12-31 13053366 dpl-frs:CostSales dpl-frs:Item2 2021-12-31 13053366 dpl-frs:CostSales dpl-frs:Item2 2022-12-31 13053366 dpl-frs:DistributionCosts dpl-frs:Item2 2022-01-01 2022-12-31 13053366 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-01-01 2022-12-31 13053366 dpl-frs:Item3 2022-01-01 2022-12-31 13053366 dpl-frs:Item3 2021-12-31 13053366 dpl-frs:Item3 2022-12-31 13053366 dpl-frs:CostSales dpl-frs:Item3 2022-01-01 2022-12-31 13053366 dpl-frs:CostSales dpl-frs:Item3 2021-12-31 13053366 dpl-frs:CostSales dpl-frs:Item3 2022-12-31 13053366 dpl-frs:DistributionCosts dpl-frs:Item3 2022-01-01 2022-12-31 13053366 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-01-01 2022-12-31 13053366 dpl-frs:Item4 2022-01-01 2022-12-31 13053366 dpl-frs:Item4 2021-12-31 13053366 dpl-frs:Item4 2022-12-31 13053366 dpl-frs:CostSales dpl-frs:Item4 2022-01-01 2022-12-31 13053366 dpl-frs:CostSales dpl-frs:Item4 2021-12-31 13053366 dpl-frs:CostSales dpl-frs:Item4 2022-12-31 13053366 dpl-frs:DistributionCosts dpl-frs:Item4 2022-01-01 2022-12-31 13053366 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-01-01 2022-12-31 13053366 dpl-frs:Item5 2022-01-01 2022-12-31 13053366 dpl-frs:Item5 2021-12-31 13053366 dpl-frs:Item5 2022-12-31 13053366 dpl-frs:CostSales dpl-frs:Item5 2022-01-01 2022-12-31 13053366 dpl-frs:CostSales dpl-frs:Item5 2021-12-31 13053366 dpl-frs:CostSales dpl-frs:Item5 2022-12-31 13053366 dpl-frs:DistributionCosts dpl-frs:Item5 2022-01-01 2022-12-31 13053366 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-01-01 2022-12-31 13053366 dpl-frs:Item6 2022-01-01 2022-12-31 13053366 dpl-frs:Item6 2021-12-31 13053366 dpl-frs:Item6 2022-12-31 13053366 dpl-frs:CostSales dpl-frs:Item6 2022-01-01 2022-12-31 13053366 dpl-frs:CostSales dpl-frs:Item6 2021-12-31 13053366 dpl-frs:CostSales dpl-frs:Item6 2022-12-31 13053366 dpl-frs:DistributionCosts dpl-frs:Item6 2022-01-01 2022-12-31 13053366 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-01-01 2022-12-31 13053366 dpl-frs:Item7 2022-01-01 2022-12-31 13053366 dpl-frs:Item7 2021-12-31 13053366 dpl-frs:Item7 2022-12-31 13053366 dpl-frs:CostSales dpl-frs:Item7 2022-01-01 2022-12-31 13053366 dpl-frs:CostSales dpl-frs:Item7 2021-12-31 13053366 dpl-frs:CostSales dpl-frs:Item7 2022-12-31 13053366 dpl-frs:DistributionCosts dpl-frs:Item7 2022-01-01 2022-12-31 13053366 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-01-01 2022-12-31 13053366 dpl-frs:Item8 2022-01-01 2022-12-31 13053366 dpl-frs:Item8 2021-12-31 13053366 dpl-frs:Item8 2022-12-31 13053366 dpl-frs:CostSales dpl-frs:Item8 2022-01-01 2022-12-31 13053366 dpl-frs:CostSales dpl-frs:Item8 2021-12-31 13053366 dpl-frs:CostSales dpl-frs:Item8 2022-12-31 13053366 dpl-frs:DistributionCosts dpl-frs:Item8 2022-01-01 2022-12-31 13053366 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-01-01 2022-12-31 13053366 dpl-frs:Item9 2022-01-01 2022-12-31 13053366 dpl-frs:Item9 2021-12-31 13053366 dpl-frs:Item9 2022-12-31 13053366 dpl-frs:CostSales dpl-frs:Item9 2022-01-01 2022-12-31 13053366 dpl-frs:CostSales dpl-frs:Item9 2021-12-31 13053366 dpl-frs:CostSales dpl-frs:Item9 2022-12-31 13053366 dpl-frs:DistributionCosts dpl-frs:Item9 2022-01-01 2022-12-31 13053366 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-01-01 2022-12-31 13053366 dpl-frs:Item10 2022-01-01 2022-12-31 13053366 dpl-frs:Item10 2021-12-31 13053366 dpl-frs:Item10 2022-12-31 13053366 dpl-frs:CostSales dpl-frs:Item10 2022-01-01 2022-12-31 13053366 dpl-frs:CostSales dpl-frs:Item10 2021-12-31 13053366 dpl-frs:CostSales dpl-frs:Item10 2022-12-31 13053366 dpl-frs:DistributionCosts dpl-frs:Item10 2022-01-01 2022-12-31 13053366 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-01-01 2022-12-31 13053366 dpl-frs:Item11 2022-01-01 2022-12-31 13053366 dpl-frs:Item11 2021-12-31 13053366 dpl-frs:Item11 2022-12-31 13053366 dpl-frs:CostSales dpl-frs:Item11 2022-01-01 2022-12-31 13053366 dpl-frs:CostSales dpl-frs:Item11 2021-12-31 13053366 dpl-frs:CostSales dpl-frs:Item11 2022-12-31 13053366 dpl-frs:DistributionCosts dpl-frs:Item11 2022-01-01 2022-12-31 13053366 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-01-01 2022-12-31 13053366 dpl-frs:Item12 2022-01-01 2022-12-31 13053366 dpl-frs:Item12 2021-12-31 13053366 dpl-frs:Item12 2022-12-31 13053366 dpl-frs:CostSales dpl-frs:Item12 2022-01-01 2022-12-31 13053366 dpl-frs:CostSales dpl-frs:Item12 2021-12-31 13053366 dpl-frs:CostSales dpl-frs:Item12 2022-12-31 13053366 dpl-frs:DistributionCosts dpl-frs:Item12 2022-01-01 2022-12-31 13053366 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-01-01 2022-12-31 13053366 1 2022-01-01 2022-12-31 13053366 frs-countries:EnglandWales 2022-01-01 2022-12-31 13053366 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2020-11-30 13053366 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-12-31 13053366 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2021-12-31 13053366 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2021-12-31 13053366 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2020-12-01 2021-12-31 13053366 frs-core:AllSubsidiaries 2020-12-01 2021-12-31 13053366 frs-core:KeyManagementPersonnel 2020-12-01 2021-12-31 13053366 frs-core:EntitiesControlledByKeyManagementPersonnel 2020-12-01 2021-12-31 13053366 frs-core:OtherRelatedParties 2020-12-01 2021-12-31 13053366 2020-11-30 13053366 2021-12-31 13053366 2020-12-01 2021-12-31 13053366 frs-core:CurrentFinancialInstruments 2021-12-31 13053366 frs-core:CurrentFinancialInstruments 2020-12-01 2021-12-31 13053366 frs-core:Non-currentFinancialInstruments 2021-12-31 13053366 frs-core:Non-currentFinancialInstruments 2020-12-01 2021-12-31 13053366 frs-core:CurrentFinancialInstruments 2020-12-01 2021-12-31 13053366 frs-core:CurrentFinancialInstruments 2021-12-31 13053366 frs-core:AfterOneYear 2020-12-01 2021-12-31 13053366 frs-core:BetweenOneFiveYears 2020-12-01 2021-12-31 13053366 frs-core:BetweenOneFiveYears 2021-12-31 13053366 frs-core:ComputerEquipment 2021-12-31 13053366 frs-core:ComputerEquipment 2020-12-01 2021-12-31 13053366 frs-core:ComputerEquipment 2020-11-30 13053366 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-12-31 13053366 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2020-12-01 2021-12-31 13053366 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2020-11-30 13053366 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-12-31 13053366 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2020-12-01 2021-12-31 13053366 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2020-11-30 13053366 frs-core:FurnitureFittings 2021-12-31 13053366 frs-core:FurnitureFittings 2020-12-01 2021-12-31 13053366 frs-core:FurnitureFittings 2020-11-30 13053366 frs-core:NetGoodwill 2021-12-31 13053366 frs-core:NetGoodwill 2020-12-01 2021-12-31 13053366 frs-core:NetGoodwill 2020-11-30 13053366 frs-core:InvestmentPropertyIncludedWithinPPE 2021-12-31 13053366 frs-core:InvestmentPropertyIncludedWithinPPE 2020-12-01 2021-12-31 13053366 frs-core:InvestmentPropertyIncludedWithinPPE 2020-11-30 13053366 frs-core:LandBuildings 2021-12-31 13053366 frs-core:LandBuildings 2020-12-01 2021-12-31 13053366 frs-core:LandBuildings 2020-11-30 13053366 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-12-31 13053366 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2020-12-01 2021-12-31 13053366 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2020-11-30 13053366 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-12-31 13053366 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2020-12-01 2021-12-31 13053366 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2020-11-30 13053366 frs-core:MoreThanFiveYears 2020-12-01 2021-12-31 13053366 frs-core:MoreThanFiveYears 2021-12-31 13053366 frs-core:MotorVehicles 2021-12-31 13053366 frs-core:MotorVehicles 2020-12-01 2021-12-31 13053366 frs-core:MotorVehicles 2020-11-30 13053366 frs-core:OtherResidualIntangibleAssets 2021-12-31 13053366 frs-core:OtherResidualIntangibleAssets 2020-12-01 2021-12-31 13053366 frs-core:OtherResidualIntangibleAssets 2020-11-30 13053366 frs-core:PlantMachinery 2021-12-31 13053366 frs-core:PlantMachinery 2020-12-01 2021-12-31 13053366 frs-core:PlantMachinery 2020-11-30 13053366 frs-core:Secured 2021-12-31 13053366 frs-core:Unsecured 2021-12-31 13053366 frs-core:WithinOneYear 2020-12-01 2021-12-31 13053366 frs-core:WithinOneYear 2021-12-31 13053366 frs-core:CapitalRedemptionReserve 2020-12-01 2021-12-31 13053366 frs-core:CapitalRedemptionReserve 2020-11-30 13053366 frs-core:CapitalRedemptionReserve 2021-12-31 13053366 frs-core:OtherReservesSubtotal 2020-12-01 2021-12-31 13053366 frs-core:OtherReservesSubtotal 2020-11-30 13053366 frs-core:OtherReservesSubtotal 2021-12-31 13053366 frs-core:RevaluationReserve 2020-12-01 2021-12-31 13053366 frs-core:RevaluationReserve 2020-11-30 13053366 frs-core:RevaluationReserve 2021-12-31 13053366 frs-core:SharePremium 2020-12-01 2021-12-31 13053366 frs-core:SharePremium 2020-11-30 13053366 frs-core:SharePremium 2021-12-31 13053366 frs-core:ShareCapital 2020-12-01 2021-12-31 13053366 frs-core:ShareCapital 2020-11-30 13053366 frs-core:ShareCapital 2021-12-31 13053366 frs-core:RetainedEarningsAccumulatedLosses 2020-12-01 2021-12-31 13053366 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2020-11-30 13053366 frs-core:RetainedEarningsAccumulatedLosses 2021-12-31 13053366 frs-core:RetainedEarningsAccumulatedLosses 2020-11-30 13053366 frs-core:RetainedEarningsAccumulatedLosses 2021-12-31 13053366 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2020-11-30 13053366 frs-countries:UnitedKingdom 2020-12-01 2021-12-31 13053366 frs-countries:Europe 2020-12-01 2021-12-31 13053366 frs-countries:NorthAmerica 2020-12-01 2021-12-31 13053366 frs-countries:SouthAmerica 2020-12-01 2021-12-31 13053366 frs-countries:Asia 2020-12-01 2021-12-31 13053366 frs-countries:RestWorldOutsideUK 2020-12-01 2021-12-31 13053366 frs-bus:HighestPaidDirector 2020-12-01 2021-12-31 13053366 frs-bus:PrivateLimitedCompanyLtd 2020-12-01 2021-12-31 13053366 frs-bus:CompanyLimitedByGuarantee 2020-12-01 2021-12-31 13053366 frs-bus:LimitedLiabilityPartnershipLLP 2020-12-01 2021-12-31 13053366 frs-bus:LimitedLiabilityPartnershipsSORP 2020-12-01 2021-12-31 13053366 frs-bus:FullAccounts 2020-12-01 2021-12-31 13053366 frs-bus:FilletedAccounts 2020-12-01 2021-12-31 13053366 frs-bus:AbridgedAccounts 2020-12-01 2021-12-31 13053366 frs-bus:FRS102 2020-12-01 2021-12-31 13053366 frs-bus:MediumEntities 2020-12-01 2021-12-31 13053366 frs-bus:SmallEntities 2020-12-01 2021-12-31 13053366 frs-bus:EntityHasNeverTraded 2020-12-01 2021-12-31 13053366 frs-bus:EntityNoLongerTradingButTradedInPast 2020-12-01 2021-12-31 13053366 frs-bus:Audited 2020-12-01 2021-12-31 13053366 frs-bus:AuditExempt-NoAccountantsReport 2020-12-01 2021-12-31 13053366 frs-bus:AuditExemptWithAccountantsReport 2020-12-01 2021-12-31 13053366 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2020-12-01 2021-12-31 13053366 frs-bus:LargeCompaniesRegimeForAccounts 2020-12-01 2021-12-31 13053366 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2020-12-01 2021-12-31 13053366 frs-bus:SmallCompaniesRegimeForAccounts 2020-12-01 2021-12-31 13053366 frs-bus:LargeCompaniesRegimeForDirectorsReport 2020-12-01 2021-12-31 13053366 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2020-12-01 2021-12-31 13053366 frs-bus:SmallCompaniesRegimeForDirectorsReport 2020-12-01 2021-12-31 13053366 frs-bus:OrdinaryShareClass1 2020-12-01 2021-12-31 13053366 frs-bus:OrdinaryShareClass1 2020-11-30 13053366 frs-bus:OrdinaryShareClass1 2021-12-31 13053366 frs-bus:OrdinaryShareClass2 2020-12-01 2021-12-31 13053366 frs-bus:OrdinaryShareClass2 2020-11-30 13053366 frs-bus:OrdinaryShareClass2 2021-12-31 13053366 frs-bus:OrdinaryShareClass3 2020-12-01 2021-12-31 13053366 frs-bus:OrdinaryShareClass3 2020-11-30 13053366 frs-bus:OrdinaryShareClass3 2021-12-31 13053366 frs-bus:OrdinaryShareClass4 2020-12-01 2021-12-31 13053366 frs-bus:OrdinaryShareClass4 2020-11-30 13053366 frs-bus:OrdinaryShareClass4 2021-12-31 13053366 frs-bus:OrdinaryShareClass5 2020-12-01 2021-12-31 13053366 frs-bus:OrdinaryShareClass5 2020-11-30 13053366 frs-bus:OrdinaryShareClass5 2021-12-31 13053366 frs-bus:PreferenceShareClass1 2020-12-01 2021-12-31 13053366 frs-bus:PreferenceShareClass1 2020-11-30 13053366 frs-bus:PreferenceShareClass1 2021-12-31 13053366 frs-bus:PreferenceShareClass2 2020-12-01 2021-12-31 13053366 frs-bus:PreferenceShareClass2 2020-11-30 13053366 frs-bus:PreferenceShareClass2 2021-12-31 13053366 frs-bus:PreferenceShareClass3 2020-12-01 2021-12-31 13053366 frs-bus:PreferenceShareClass3 2020-11-30 13053366 frs-bus:PreferenceShareClass3 2021-12-31 13053366 frs-bus:PreferenceShareClass4 2020-12-01 2021-12-31 13053366 frs-bus:PreferenceShareClass4 2020-11-30 13053366 frs-bus:PreferenceShareClass4 2021-12-31 13053366 frs-bus:PreferenceShareClass5 2020-12-01 2021-12-31 13053366 frs-bus:PreferenceShareClass5 2020-11-30 13053366 frs-bus:PreferenceShareClass5 2021-12-31 13053366 1 2020-12-01 2021-12-31 13053366 1 2021-12-31 13053366 1 2020-12-01 2021-12-31 13053366 frs-core:LeasedAssets 2020-12-01 2021-12-31 13053366 frs-core:OwnedAssets 2020-12-01 2021-12-31 13053366 frs-core:CurrencyRisk 2020-12-01 2021-12-31 13053366 frs-core:MarketRisk 2020-12-01 2021-12-31 13053366 frs-core:InterestRateRisk 2020-12-01 2021-12-31 13053366 frs-core:DeferredTaxation 2020-12-01 2021-12-31 13053366 frs-core:DeferredTaxation 2020-11-30 13053366 frs-core:DeferredTaxation 2021-12-31 13053366 frs-core:OtherProvisionsContingentLiabilities 2020-12-01 2021-12-31 13053366 frs-core:OtherProvisionsContingentLiabilities 2020-11-30 13053366 frs-core:OtherProvisionsContingentLiabilities 2021-12-31 13053366 frs-core:ProvisionsDeferredTax 2021-12-31 13053366 frs-core:OtherDeferredTax 2021-12-31 13053366 frs-core:AcceleratedTaxDepreciationDeferredTax 2021-12-31 13053366 frs-core:TaxLossesCarry-forwardsDeferredTax 2021-12-31 13053366 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2021-12-31 13053366 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2020-12-01 2021-12-31 13053366 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2020-11-30 13053366 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-12-31 13053366 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2020-12-01 2021-12-31 13053366 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2020-11-30 13053366 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-12-31 13053366 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2020-12-01 2021-12-31 13053366 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2020-11-30 13053366 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-12-31 13053366 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2021-12-31 13053366 frs-core:RevaluationInvestmentPropertyDeferredTax 2021-12-31 13053366 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2021-12-31 13053366 frs-core:OtherPost-employmentBenefitsDeferredTax 2021-12-31 13053366 frs-core:Share-basedPaymentsDeferredTax 2021-12-31 13053366 frs-core:TaxCreditsDeferredTax 2021-12-31 13053366 frs-core:CostValuation 2020-11-30 13053366 frs-core:AdditionsToInvestments 2021-12-31 13053366 frs-core:DisposalsRepaymentsInvestments 2021-12-31 13053366 frs-core:RevaluationsIncreaseDecreaseInInvestments 2021-12-31 13053366 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2021-12-31 13053366 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2021-12-31 13053366 frs-core:OtherIncreaseDecreaseInInvestments 2021-12-31 13053366 frs-core:CostValuation 2021-12-31 13053366 frs-core:ProvisionsForImpairmentInvestments 2020-11-30 13053366 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2021-12-31 13053366 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2021-12-31 13053366 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2021-12-31 13053366 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2021-12-31 13053366 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2021-12-31 13053366 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2021-12-31 13053366 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2021-12-31 13053366 frs-core:ProvisionsForImpairmentInvestments 2021-12-31 13053366 frs-core:ListedExchangeTraded 2021-12-31 13053366 frs-core:ListedExchangeTraded 2020-11-30 13053366 frs-core:CostValuation frs-core:ListedExchangeTraded 2020-11-30 13053366 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2021-12-31 13053366 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2021-12-31 13053366 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-12-31 13053366 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2021-12-31 13053366 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-12-31 13053366 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-12-31 13053366 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-12-31 13053366 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2020-11-30 13053366 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 13053366 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 13053366 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 13053366 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 13053366 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2021-12-31 13053366 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 13053366 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 13053366 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 13053366 frs-core:UnlistedNon-exchangeTraded 2021-12-31 13053366 frs-core:UnlistedNon-exchangeTraded 2020-11-30 13053366 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2020-11-30 13053366 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 13053366 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 13053366 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 13053366 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 13053366 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 13053366 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 13053366 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-12-31 13053366 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2020-11-30 13053366 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 13053366 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 13053366 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 13053366 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 13053366 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2021-12-31 13053366 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 13053366 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 13053366 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 13053366 dpl-frs:CostSales 2020-12-01 2021-12-31 13053366 dpl-frs:CostSales 2020-11-30 13053366 dpl-frs:CostSales 2021-12-31 13053366 dpl-frs:DistributionCosts 2020-12-01 2021-12-31 13053366 dpl-frs:AdministrativeExpenses 2020-12-01 2021-12-31 13053366 frs-bus:Director1 2020-12-01 2021-12-31 13053366 frs-bus:Director1 2020-11-30 13053366 frs-bus:Director1 2021-12-31 13053366 frs-bus:Director2 2020-12-01 2021-12-31 13053366 frs-bus:Director2 2020-11-30 13053366 frs-bus:Director2 2021-12-31 13053366 1 2020-12-01 2021-12-31 13053366 frs-core:CurrentFinancialInstruments 1 2021-12-31 13053366 frs-core:Non-currentFinancialInstruments 1 2021-12-31 13053366 2 2020-12-01 2021-12-31 13053366 frs-core:CurrentFinancialInstruments 2 2021-12-31 13053366 frs-core:Non-currentFinancialInstruments 2 2021-12-31 13053366 3 2020-12-01 2021-12-31 13053366 frs-core:CurrentFinancialInstruments 3 2021-12-31 13053366 frs-core:Non-currentFinancialInstruments 3 2021-12-31 13053366 4 2020-12-01 2021-12-31 13053366 frs-core:CurrentFinancialInstruments 4 2021-12-31 13053366 frs-core:Non-currentFinancialInstruments 4 2021-12-31 13053366 5 2020-12-01 2021-12-31 13053366 frs-core:CurrentFinancialInstruments 5 2021-12-31 13053366 frs-core:Non-currentFinancialInstruments 5 2021-12-31 13053366 6 2020-12-01 2021-12-31 13053366 frs-core:CurrentFinancialInstruments 6 2021-12-31 13053366 frs-core:Non-currentFinancialInstruments 6 2021-12-31 13053366 7 2020-12-01 2021-12-31 13053366 frs-core:CurrentFinancialInstruments 7 2021-12-31 13053366 frs-core:Non-currentFinancialInstruments 7 2021-12-31 13053366 8 2020-12-01 2021-12-31 13053366 frs-core:CurrentFinancialInstruments 8 2021-12-31 13053366 frs-core:Non-currentFinancialInstruments 8 2021-12-31 13053366 9 2020-12-01 2021-12-31 13053366 frs-core:CurrentFinancialInstruments 9 2021-12-31 13053366 frs-core:Non-currentFinancialInstruments 9 2021-12-31 13053366 10 2020-12-01 2021-12-31 13053366 frs-core:CurrentFinancialInstruments 10 2021-12-31 13053366 frs-core:Non-currentFinancialInstruments 10 2021-12-31 13053366 11 2020-12-01 2021-12-31 13053366 frs-core:CurrentFinancialInstruments 11 2021-12-31 13053366 frs-core:Non-currentFinancialInstruments 11 2021-12-31 13053366 12 2020-12-01 2021-12-31 13053366 frs-core:CurrentFinancialInstruments 12 2021-12-31 13053366 frs-core:Non-currentFinancialInstruments 12 2021-12-31 13053366 13 2020-12-01 2021-12-31 13053366 frs-core:CurrentFinancialInstruments 13 2021-12-31 13053366 frs-core:Non-currentFinancialInstruments 13 2021-12-31 13053366 14 2020-12-01 2021-12-31 13053366 frs-core:CurrentFinancialInstruments 14 2021-12-31 13053366 frs-core:Non-currentFinancialInstruments 14 2021-12-31 13053366 15 2020-12-01 2021-12-31 13053366 frs-core:CurrentFinancialInstruments 15 2021-12-31 13053366 frs-core:Non-currentFinancialInstruments 15 2021-12-31 13053366 16 2020-12-01 2021-12-31 13053366 frs-core:CurrentFinancialInstruments 16 2021-12-31 13053366 frs-core:Non-currentFinancialInstruments 16 2021-12-31 13053366 17 2020-12-01 2021-12-31 13053366 frs-core:CurrentFinancialInstruments 17 2021-12-31 13053366 frs-core:Non-currentFinancialInstruments 17 2021-12-31 13053366 18 2020-12-01 2021-12-31 13053366 frs-core:CurrentFinancialInstruments 18 2021-12-31 13053366 frs-core:Non-currentFinancialInstruments 18 2021-12-31 13053366 19 2020-12-01 2021-12-31 13053366 frs-core:CurrentFinancialInstruments 19 2021-12-31 13053366 frs-core:Non-currentFinancialInstruments 19 2021-12-31 13053366 20 2020-12-01 2021-12-31 13053366 frs-core:CurrentFinancialInstruments 20 2021-12-31 13053366 frs-core:Non-currentFinancialInstruments 20 2021-12-31 13053366 dpl-frs:Item1 2020-12-01 2021-12-31 13053366 dpl-frs:Item1 2020-11-30 13053366 dpl-frs:Item1 2021-12-31 13053366 dpl-frs:CostSales dpl-frs:Item1 2020-12-01 2021-12-31 13053366 dpl-frs:CostSales dpl-frs:Item1 2020-11-30 13053366 dpl-frs:CostSales dpl-frs:Item1 2021-12-31 13053366 dpl-frs:DistributionCosts dpl-frs:Item1 2020-12-01 2021-12-31 13053366 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2020-12-01 2021-12-31 13053366 dpl-frs:Item2 2020-12-01 2021-12-31 13053366 dpl-frs:Item2 2020-11-30 13053366 dpl-frs:Item2 2021-12-31 13053366 dpl-frs:CostSales dpl-frs:Item2 2020-12-01 2021-12-31 13053366 dpl-frs:CostSales dpl-frs:Item2 2020-11-30 13053366 dpl-frs:CostSales dpl-frs:Item2 2021-12-31 13053366 dpl-frs:DistributionCosts dpl-frs:Item2 2020-12-01 2021-12-31 13053366 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2020-12-01 2021-12-31 13053366 dpl-frs:Item3 2020-12-01 2021-12-31 13053366 dpl-frs:Item3 2020-11-30 13053366 dpl-frs:Item3 2021-12-31 13053366 dpl-frs:CostSales dpl-frs:Item3 2020-12-01 2021-12-31 13053366 dpl-frs:CostSales dpl-frs:Item3 2020-11-30 13053366 dpl-frs:CostSales dpl-frs:Item3 2021-12-31 13053366 dpl-frs:DistributionCosts dpl-frs:Item3 2020-12-01 2021-12-31 13053366 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2020-12-01 2021-12-31 13053366 dpl-frs:Item4 2020-12-01 2021-12-31 13053366 dpl-frs:Item4 2020-11-30 13053366 dpl-frs:Item4 2021-12-31 13053366 dpl-frs:CostSales dpl-frs:Item4 2020-12-01 2021-12-31 13053366 dpl-frs:CostSales dpl-frs:Item4 2020-11-30 13053366 dpl-frs:CostSales dpl-frs:Item4 2021-12-31 13053366 dpl-frs:DistributionCosts dpl-frs:Item4 2020-12-01 2021-12-31 13053366 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2020-12-01 2021-12-31 13053366 dpl-frs:Item5 2020-12-01 2021-12-31 13053366 dpl-frs:Item5 2020-11-30 13053366 dpl-frs:Item5 2021-12-31 13053366 dpl-frs:CostSales dpl-frs:Item5 2020-12-01 2021-12-31 13053366 dpl-frs:CostSales dpl-frs:Item5 2020-11-30 13053366 dpl-frs:CostSales dpl-frs:Item5 2021-12-31 13053366 dpl-frs:DistributionCosts dpl-frs:Item5 2020-12-01 2021-12-31 13053366 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2020-12-01 2021-12-31 13053366 dpl-frs:Item6 2020-12-01 2021-12-31 13053366 dpl-frs:Item6 2020-11-30 13053366 dpl-frs:Item6 2021-12-31 13053366 dpl-frs:CostSales dpl-frs:Item6 2020-12-01 2021-12-31 13053366 dpl-frs:CostSales dpl-frs:Item6 2020-11-30 13053366 dpl-frs:CostSales dpl-frs:Item6 2021-12-31 13053366 dpl-frs:DistributionCosts dpl-frs:Item6 2020-12-01 2021-12-31 13053366 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2020-12-01 2021-12-31 13053366 dpl-frs:Item7 2020-12-01 2021-12-31 13053366 dpl-frs:Item7 2020-11-30 13053366 dpl-frs:Item7 2021-12-31 13053366 dpl-frs:CostSales dpl-frs:Item7 2020-12-01 2021-12-31 13053366 dpl-frs:CostSales dpl-frs:Item7 2020-11-30 13053366 dpl-frs:CostSales dpl-frs:Item7 2021-12-31 13053366 dpl-frs:DistributionCosts dpl-frs:Item7 2020-12-01 2021-12-31 13053366 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2020-12-01 2021-12-31 13053366 dpl-frs:Item8 2020-12-01 2021-12-31 13053366 dpl-frs:Item8 2020-11-30 13053366 dpl-frs:Item8 2021-12-31 13053366 dpl-frs:CostSales dpl-frs:Item8 2020-12-01 2021-12-31 13053366 dpl-frs:CostSales dpl-frs:Item8 2020-11-30 13053366 dpl-frs:CostSales dpl-frs:Item8 2021-12-31 13053366 dpl-frs:DistributionCosts dpl-frs:Item8 2020-12-01 2021-12-31 13053366 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2020-12-01 2021-12-31 13053366 dpl-frs:Item9 2020-12-01 2021-12-31 13053366 dpl-frs:Item9 2020-11-30 13053366 dpl-frs:Item9 2021-12-31 13053366 dpl-frs:CostSales dpl-frs:Item9 2020-12-01 2021-12-31 13053366 dpl-frs:CostSales dpl-frs:Item9 2020-11-30 13053366 dpl-frs:CostSales dpl-frs:Item9 2021-12-31 13053366 dpl-frs:DistributionCosts dpl-frs:Item9 2020-12-01 2021-12-31 13053366 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2020-12-01 2021-12-31 13053366 dpl-frs:Item10 2020-12-01 2021-12-31 13053366 dpl-frs:Item10 2020-11-30 13053366 dpl-frs:Item10 2021-12-31 13053366 dpl-frs:CostSales dpl-frs:Item10 2020-12-01 2021-12-31 13053366 dpl-frs:CostSales dpl-frs:Item10 2020-11-30 13053366 dpl-frs:CostSales dpl-frs:Item10 2021-12-31 13053366 dpl-frs:DistributionCosts dpl-frs:Item10 2020-12-01 2021-12-31 13053366 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2020-12-01 2021-12-31 13053366 dpl-frs:Item11 2020-12-01 2021-12-31 13053366 dpl-frs:Item11 2020-11-30 13053366 dpl-frs:Item11 2021-12-31 13053366 dpl-frs:CostSales dpl-frs:Item11 2020-12-01 2021-12-31 13053366 dpl-frs:CostSales dpl-frs:Item11 2020-11-30 13053366 dpl-frs:CostSales dpl-frs:Item11 2021-12-31 13053366 dpl-frs:DistributionCosts dpl-frs:Item11 2020-12-01 2021-12-31 13053366 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2020-12-01 2021-12-31 13053366 dpl-frs:Item12 2020-12-01 2021-12-31 13053366 dpl-frs:Item12 2020-11-30 13053366 dpl-frs:Item12 2021-12-31 13053366 dpl-frs:CostSales dpl-frs:Item12 2020-12-01 2021-12-31 13053366 dpl-frs:CostSales dpl-frs:Item12 2020-11-30 13053366 dpl-frs:CostSales dpl-frs:Item12 2021-12-31 13053366 dpl-frs:DistributionCosts dpl-frs:Item12 2020-12-01 2021-12-31 13053366 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2020-12-01 2021-12-31 13053366 1 2020-12-01 2021-12-31 13053366 frs-countries:EnglandWales 2020-12-01 2021-12-31
Registered number: 13053366
Kasaie Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2022
Unaudited Financial Statements
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2
Page 1
Balance Sheet
Registered number: 13053366
31 December 2022 31 December 2021
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 20 -
Cash at bank and in hand 9,219 2
9,239 2
Creditors: Amounts Falling Due Within One Year 5 (9,237 ) -
NET CURRENT ASSETS (LIABILITIES) 2 2
TOTAL ASSETS LESS CURRENT LIABILITIES 2 2
NET ASSETS 2 2
CAPITAL AND RESERVES
Called up share capital 6 2 2
SHAREHOLDERS' FUNDS 2 2
For the year ending 31 December 2022 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Ms Michelle Obuobi
Director
8 February 2024
The notes on page 2 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Kasaie Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13053366 . The registered office is 4th Floor, Silverstream House, 45 Fitzroy Street, London, W1T 6EB.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2021: NIL)
- -
4. Debtors
31 December 2022 31 December 2021
£ £
Due within one year
Trade debtors 20 -
20 -
5. Creditors: Amounts Falling Due Within One Year
31 December 2022 31 December 2021
£ £
Trade creditors 353 -
VAT 1 -
Accruals and deferred income 8,811 -
Directors' loan accounts 72 -
9,237 -
6. Share Capital
31 December 2022 31 December 2021
£ £
Allotted, Called up and fully paid 2 2
Page 2