Acorah Software Products - Accounts Production 14.3.260 false true 31 May 2022 1 June 2021 false 1 June 2022 31 May 2023 31 May 2023 4777458 Mrs Shahara BEGUM iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 4777458 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-05-31 4777458 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-05-31 4777458 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-05-31 4777458 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-05-31 4777458 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-06-01 2023-05-31 4777458 frs-core:AllSubsidiaries 2022-06-01 2023-05-31 4777458 frs-core:KeyManagementPersonnel 2022-06-01 2023-05-31 4777458 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-06-01 2023-05-31 4777458 frs-core:OtherRelatedParties 2022-06-01 2023-05-31 4777458 2022-05-31 4777458 2023-05-31 4777458 2022-06-01 2023-05-31 4777458 frs-core:CurrentFinancialInstruments 2023-05-31 4777458 frs-core:CurrentFinancialInstruments 2022-06-01 2023-05-31 4777458 frs-core:Non-currentFinancialInstruments 2023-05-31 4777458 frs-core:Non-currentFinancialInstruments 2022-06-01 2023-05-31 4777458 frs-core:CurrentFinancialInstruments 2022-06-01 2023-05-31 4777458 frs-core:CurrentFinancialInstruments 2023-05-31 4777458 frs-core:AfterOneYear 2022-06-01 2023-05-31 4777458 frs-core:BetweenOneFiveYears 2022-06-01 2023-05-31 4777458 frs-core:BetweenOneFiveYears 2023-05-31 4777458 frs-core:ComputerEquipment 2023-05-31 4777458 frs-core:ComputerEquipment 2022-06-01 2023-05-31 4777458 frs-core:ComputerEquipment 2022-05-31 4777458 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-05-31 4777458 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-06-01 2023-05-31 4777458 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-05-31 4777458 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-05-31 4777458 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-06-01 2023-05-31 4777458 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-05-31 4777458 frs-core:FurnitureFittings 2023-05-31 4777458 frs-core:FurnitureFittings 2022-06-01 2023-05-31 4777458 frs-core:FurnitureFittings 2022-05-31 4777458 frs-core:NetGoodwill 2023-05-31 4777458 frs-core:NetGoodwill 2022-06-01 2023-05-31 4777458 frs-core:NetGoodwill 2022-05-31 4777458 frs-core:InvestmentPropertyIncludedWithinPPE 2023-05-31 4777458 frs-core:InvestmentPropertyIncludedWithinPPE 2022-06-01 2023-05-31 4777458 frs-core:InvestmentPropertyIncludedWithinPPE 2022-05-31 4777458 frs-core:LandBuildings 2023-05-31 4777458 frs-core:LandBuildings 2022-06-01 2023-05-31 4777458 frs-core:LandBuildings 2022-05-31 4777458 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-05-31 4777458 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-06-01 2023-05-31 4777458 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-05-31 4777458 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-05-31 4777458 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-06-01 2023-05-31 4777458 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-05-31 4777458 frs-core:MoreThanFiveYears 2022-06-01 2023-05-31 4777458 frs-core:MoreThanFiveYears 2023-05-31 4777458 frs-core:MotorVehicles 2023-05-31 4777458 frs-core:MotorVehicles 2022-06-01 2023-05-31 4777458 frs-core:MotorVehicles 2022-05-31 4777458 frs-core:OtherResidualIntangibleAssets 2023-05-31 4777458 frs-core:OtherResidualIntangibleAssets 2022-06-01 2023-05-31 4777458 frs-core:OtherResidualIntangibleAssets 2022-05-31 4777458 frs-core:PlantMachinery 2023-05-31 4777458 frs-core:PlantMachinery 2022-06-01 2023-05-31 4777458 frs-core:PlantMachinery 2022-05-31 4777458 frs-core:Secured 2023-05-31 4777458 frs-core:Unsecured 2023-05-31 4777458 frs-core:WithinOneYear 2022-06-01 2023-05-31 4777458 frs-core:WithinOneYear 2023-05-31 4777458 frs-core:CapitalRedemptionReserve 2022-06-01 2023-05-31 4777458 frs-core:CapitalRedemptionReserve 2022-05-31 4777458 frs-core:CapitalRedemptionReserve 2023-05-31 4777458 frs-core:OtherReservesSubtotal 2022-06-01 2023-05-31 4777458 frs-core:OtherReservesSubtotal 2022-05-31 4777458 frs-core:OtherReservesSubtotal 2023-05-31 4777458 frs-core:RevaluationReserve 2022-06-01 2023-05-31 4777458 frs-core:RevaluationReserve 2022-05-31 4777458 frs-core:RevaluationReserve 2023-05-31 4777458 frs-core:SharePremium 2022-06-01 2023-05-31 4777458 frs-core:SharePremium 2022-05-31 4777458 frs-core:SharePremium 2023-05-31 4777458 frs-core:ShareCapital 2022-06-01 2023-05-31 4777458 frs-core:ShareCapital 2022-05-31 4777458 frs-core:ShareCapital 2023-05-31 4777458 frs-core:RetainedEarningsAccumulatedLosses 2022-06-01 2023-05-31 4777458 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-05-31 4777458 frs-core:RetainedEarningsAccumulatedLosses 2023-05-31 4777458 frs-core:RetainedEarningsAccumulatedLosses 2022-05-31 4777458 frs-core:RetainedEarningsAccumulatedLosses 2023-05-31 4777458 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-05-31 4777458 frs-countries:UnitedKingdom 2022-06-01 2023-05-31 4777458 frs-countries:Europe 2022-06-01 2023-05-31 4777458 frs-countries:NorthAmerica 2022-06-01 2023-05-31 4777458 frs-countries:SouthAmerica 2022-06-01 2023-05-31 4777458 frs-countries:Asia 2022-06-01 2023-05-31 4777458 frs-countries:RestWorldOutsideUK 2022-06-01 2023-05-31 4777458 frs-bus:HighestPaidDirector 2022-06-01 2023-05-31 4777458 frs-bus:PrivateLimitedCompanyLtd 2022-06-01 2023-05-31 4777458 frs-bus:CompanyLimitedByGuarantee 2022-06-01 2023-05-31 4777458 frs-bus:LimitedLiabilityPartnershipLLP 2022-06-01 2023-05-31 4777458 frs-bus:LimitedLiabilityPartnershipsSORP 2022-06-01 2023-05-31 4777458 frs-bus:FullAccounts 2022-06-01 2023-05-31 4777458 frs-bus:FilletedAccounts 2022-06-01 2023-05-31 4777458 frs-bus:AbridgedAccounts 2022-06-01 2023-05-31 4777458 frs-bus:FRS102 2022-06-01 2023-05-31 4777458 frs-bus:MediumEntities 2022-06-01 2023-05-31 4777458 frs-bus:SmallEntities 2022-06-01 2023-05-31 4777458 frs-bus:EntityHasNeverTraded 2022-06-01 2023-05-31 4777458 frs-bus:EntityNoLongerTradingButTradedInPast 2022-06-01 2023-05-31 4777458 frs-bus:Audited 2022-06-01 2023-05-31 4777458 frs-bus:AuditExempt-NoAccountantsReport 2022-06-01 2023-05-31 4777458 frs-bus:AuditExemptWithAccountantsReport 2022-06-01 2023-05-31 4777458 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-06-01 2023-05-31 4777458 frs-bus:LargeCompaniesRegimeForAccounts 2022-06-01 2023-05-31 4777458 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-06-01 2023-05-31 4777458 frs-bus:SmallCompaniesRegimeForAccounts 2022-06-01 2023-05-31 4777458 frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-06-01 2023-05-31 4777458 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-06-01 2023-05-31 4777458 frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-06-01 2023-05-31 4777458 frs-bus:OrdinaryShareClass1 2022-06-01 2023-05-31 4777458 frs-bus:OrdinaryShareClass1 2022-05-31 4777458 frs-bus:OrdinaryShareClass1 2023-05-31 4777458 frs-bus:OrdinaryShareClass2 2022-06-01 2023-05-31 4777458 frs-bus:OrdinaryShareClass2 2022-05-31 4777458 frs-bus:OrdinaryShareClass2 2023-05-31 4777458 frs-bus:OrdinaryShareClass3 2022-06-01 2023-05-31 4777458 frs-bus:OrdinaryShareClass3 2022-05-31 4777458 frs-bus:OrdinaryShareClass3 2023-05-31 4777458 frs-bus:OrdinaryShareClass4 2022-06-01 2023-05-31 4777458 frs-bus:OrdinaryShareClass4 2022-05-31 4777458 frs-bus:OrdinaryShareClass4 2023-05-31 4777458 frs-bus:OrdinaryShareClass5 2022-06-01 2023-05-31 4777458 frs-bus:OrdinaryShareClass5 2022-05-31 4777458 frs-bus:OrdinaryShareClass5 2023-05-31 4777458 frs-bus:PreferenceShareClass1 2022-06-01 2023-05-31 4777458 frs-bus:PreferenceShareClass1 2022-05-31 4777458 frs-bus:PreferenceShareClass1 2023-05-31 4777458 frs-bus:PreferenceShareClass2 2022-06-01 2023-05-31 4777458 frs-bus:PreferenceShareClass2 2022-05-31 4777458 frs-bus:PreferenceShareClass2 2023-05-31 4777458 frs-bus:PreferenceShareClass3 2022-06-01 2023-05-31 4777458 frs-bus:PreferenceShareClass3 2022-05-31 4777458 frs-bus:PreferenceShareClass3 2023-05-31 4777458 frs-bus:PreferenceShareClass4 2022-06-01 2023-05-31 4777458 frs-bus:PreferenceShareClass4 2022-05-31 4777458 frs-bus:PreferenceShareClass4 2023-05-31 4777458 frs-bus:PreferenceShareClass5 2022-06-01 2023-05-31 4777458 frs-bus:PreferenceShareClass5 2022-05-31 4777458 frs-bus:PreferenceShareClass5 2023-05-31 4777458 1 2022-06-01 2023-05-31 4777458 1 2023-05-31 4777458 1 2022-06-01 2023-05-31 4777458 frs-core:LeasedAssets 2022-06-01 2023-05-31 4777458 frs-core:OwnedAssets 2022-06-01 2023-05-31 4777458 frs-core:CurrencyRisk 2022-06-01 2023-05-31 4777458 frs-core:MarketRisk 2022-06-01 2023-05-31 4777458 frs-core:InterestRateRisk 2022-06-01 2023-05-31 4777458 frs-core:DeferredTaxation 2022-06-01 2023-05-31 4777458 frs-core:DeferredTaxation 2022-05-31 4777458 frs-core:DeferredTaxation 2023-05-31 4777458 frs-core:OtherProvisionsContingentLiabilities 2022-06-01 2023-05-31 4777458 frs-core:OtherProvisionsContingentLiabilities 2022-05-31 4777458 frs-core:OtherProvisionsContingentLiabilities 2023-05-31 4777458 frs-core:ProvisionsDeferredTax 2023-05-31 4777458 frs-core:OtherDeferredTax 2023-05-31 4777458 frs-core:AcceleratedTaxDepreciationDeferredTax 2023-05-31 4777458 frs-core:TaxLossesCarry-forwardsDeferredTax 2023-05-31 4777458 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-05-31 4777458 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-06-01 2023-05-31 4777458 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-05-31 4777458 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-05-31 4777458 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-06-01 2023-05-31 4777458 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-05-31 4777458 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-05-31 4777458 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-06-01 2023-05-31 4777458 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-05-31 4777458 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-05-31 4777458 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-05-31 4777458 frs-core:RevaluationInvestmentPropertyDeferredTax 2023-05-31 4777458 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-05-31 4777458 frs-core:OtherPost-employmentBenefitsDeferredTax 2023-05-31 4777458 frs-core:Share-basedPaymentsDeferredTax 2023-05-31 4777458 frs-core:TaxCreditsDeferredTax 2023-05-31 4777458 frs-core:CostValuation 2022-05-31 4777458 frs-core:AdditionsToInvestments 2023-05-31 4777458 frs-core:DisposalsRepaymentsInvestments 2023-05-31 4777458 frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-05-31 4777458 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-05-31 4777458 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-05-31 4777458 frs-core:OtherIncreaseDecreaseInInvestments 2023-05-31 4777458 frs-core:CostValuation 2023-05-31 4777458 frs-core:ProvisionsForImpairmentInvestments 2022-05-31 4777458 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-05-31 4777458 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-05-31 4777458 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-05-31 4777458 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-05-31 4777458 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-05-31 4777458 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-05-31 4777458 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-05-31 4777458 frs-core:ProvisionsForImpairmentInvestments 2023-05-31 4777458 frs-core:ListedExchangeTraded 2023-05-31 4777458 frs-core:ListedExchangeTraded 2022-05-31 4777458 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-05-31 4777458 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-05-31 4777458 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-05-31 4777458 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-05-31 4777458 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-05-31 4777458 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-05-31 4777458 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-05-31 4777458 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-05-31 4777458 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-05-31 4777458 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-05-31 4777458 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-05-31 4777458 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-05-31 4777458 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-05-31 4777458 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-05-31 4777458 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-05-31 4777458 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-05-31 4777458 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-05-31 4777458 frs-core:UnlistedNon-exchangeTraded 2023-05-31 4777458 frs-core:UnlistedNon-exchangeTraded 2022-05-31 4777458 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-05-31 4777458 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-31 4777458 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-31 4777458 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-31 4777458 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-31 4777458 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-31 4777458 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-31 4777458 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-05-31 4777458 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 4777458 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-31 4777458 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-31 4777458 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-31 4777458 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-31 4777458 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-05-31 4777458 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-31 4777458 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-31 4777458 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-31 4777458 dpl-frs:CostSales 2022-06-01 2023-05-31 4777458 dpl-frs:CostSales 2022-05-31 4777458 dpl-frs:CostSales 2023-05-31 4777458 dpl-frs:DistributionCosts 2022-06-01 2023-05-31 4777458 dpl-frs:AdministrativeExpenses 2022-06-01 2023-05-31 4777458 frs-bus:Director1 2022-06-01 2023-05-31 4777458 frs-bus:Director1 2022-05-31 4777458 frs-bus:Director1 2023-05-31 4777458 1 2022-06-01 2023-05-31 4777458 frs-core:CurrentFinancialInstruments 1 2023-05-31 4777458 frs-core:Non-currentFinancialInstruments 1 2023-05-31 4777458 2 2022-06-01 2023-05-31 4777458 frs-core:CurrentFinancialInstruments 2 2023-05-31 4777458 frs-core:Non-currentFinancialInstruments 2 2023-05-31 4777458 3 2022-06-01 2023-05-31 4777458 frs-core:CurrentFinancialInstruments 3 2023-05-31 4777458 frs-core:Non-currentFinancialInstruments 3 2023-05-31 4777458 4 2022-06-01 2023-05-31 4777458 frs-core:CurrentFinancialInstruments 4 2023-05-31 4777458 frs-core:Non-currentFinancialInstruments 4 2023-05-31 4777458 5 2022-06-01 2023-05-31 4777458 frs-core:CurrentFinancialInstruments 5 2023-05-31 4777458 frs-core:Non-currentFinancialInstruments 5 2023-05-31 4777458 6 2022-06-01 2023-05-31 4777458 frs-core:CurrentFinancialInstruments 6 2023-05-31 4777458 frs-core:Non-currentFinancialInstruments 6 2023-05-31 4777458 7 2022-06-01 2023-05-31 4777458 frs-core:CurrentFinancialInstruments 7 2023-05-31 4777458 frs-core:Non-currentFinancialInstruments 7 2023-05-31 4777458 8 2022-06-01 2023-05-31 4777458 frs-core:CurrentFinancialInstruments 8 2023-05-31 4777458 frs-core:Non-currentFinancialInstruments 8 2023-05-31 4777458 9 2022-06-01 2023-05-31 4777458 frs-core:CurrentFinancialInstruments 9 2023-05-31 4777458 frs-core:Non-currentFinancialInstruments 9 2023-05-31 4777458 10 2022-06-01 2023-05-31 4777458 frs-core:CurrentFinancialInstruments 10 2023-05-31 4777458 frs-core:Non-currentFinancialInstruments 10 2023-05-31 4777458 11 2022-06-01 2023-05-31 4777458 frs-core:CurrentFinancialInstruments 11 2023-05-31 4777458 frs-core:Non-currentFinancialInstruments 11 2023-05-31 4777458 12 2022-06-01 2023-05-31 4777458 frs-core:CurrentFinancialInstruments 12 2023-05-31 4777458 frs-core:Non-currentFinancialInstruments 12 2023-05-31 4777458 13 2022-06-01 2023-05-31 4777458 frs-core:CurrentFinancialInstruments 13 2023-05-31 4777458 frs-core:Non-currentFinancialInstruments 13 2023-05-31 4777458 14 2022-06-01 2023-05-31 4777458 frs-core:CurrentFinancialInstruments 14 2023-05-31 4777458 frs-core:Non-currentFinancialInstruments 14 2023-05-31 4777458 15 2022-06-01 2023-05-31 4777458 frs-core:CurrentFinancialInstruments 15 2023-05-31 4777458 frs-core:Non-currentFinancialInstruments 15 2023-05-31 4777458 16 2022-06-01 2023-05-31 4777458 frs-core:CurrentFinancialInstruments 16 2023-05-31 4777458 frs-core:Non-currentFinancialInstruments 16 2023-05-31 4777458 17 2022-06-01 2023-05-31 4777458 frs-core:CurrentFinancialInstruments 17 2023-05-31 4777458 frs-core:Non-currentFinancialInstruments 17 2023-05-31 4777458 18 2022-06-01 2023-05-31 4777458 frs-core:CurrentFinancialInstruments 18 2023-05-31 4777458 frs-core:Non-currentFinancialInstruments 18 2023-05-31 4777458 19 2022-06-01 2023-05-31 4777458 frs-core:CurrentFinancialInstruments 19 2023-05-31 4777458 frs-core:Non-currentFinancialInstruments 19 2023-05-31 4777458 20 2022-06-01 2023-05-31 4777458 frs-core:CurrentFinancialInstruments 20 2023-05-31 4777458 frs-core:Non-currentFinancialInstruments 20 2023-05-31 4777458 dpl-frs:Item1 2022-06-01 2023-05-31 4777458 dpl-frs:Item1 2022-05-31 4777458 dpl-frs:Item1 2023-05-31 4777458 dpl-frs:CostSales dpl-frs:Item1 2022-06-01 2023-05-31 4777458 dpl-frs:CostSales dpl-frs:Item1 2022-05-31 4777458 dpl-frs:CostSales dpl-frs:Item1 2023-05-31 4777458 dpl-frs:DistributionCosts dpl-frs:Item1 2022-06-01 2023-05-31 4777458 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-06-01 2023-05-31 4777458 dpl-frs:Item2 2022-06-01 2023-05-31 4777458 dpl-frs:Item2 2022-05-31 4777458 dpl-frs:Item2 2023-05-31 4777458 dpl-frs:CostSales dpl-frs:Item2 2022-06-01 2023-05-31 4777458 dpl-frs:CostSales dpl-frs:Item2 2022-05-31 4777458 dpl-frs:CostSales dpl-frs:Item2 2023-05-31 4777458 dpl-frs:DistributionCosts dpl-frs:Item2 2022-06-01 2023-05-31 4777458 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-06-01 2023-05-31 4777458 dpl-frs:Item3 2022-06-01 2023-05-31 4777458 dpl-frs:Item3 2022-05-31 4777458 dpl-frs:Item3 2023-05-31 4777458 dpl-frs:CostSales dpl-frs:Item3 2022-06-01 2023-05-31 4777458 dpl-frs:CostSales dpl-frs:Item3 2022-05-31 4777458 dpl-frs:CostSales dpl-frs:Item3 2023-05-31 4777458 dpl-frs:DistributionCosts dpl-frs:Item3 2022-06-01 2023-05-31 4777458 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-06-01 2023-05-31 4777458 dpl-frs:Item4 2022-06-01 2023-05-31 4777458 dpl-frs:Item4 2022-05-31 4777458 dpl-frs:Item4 2023-05-31 4777458 dpl-frs:CostSales dpl-frs:Item4 2022-06-01 2023-05-31 4777458 dpl-frs:CostSales dpl-frs:Item4 2022-05-31 4777458 dpl-frs:CostSales dpl-frs:Item4 2023-05-31 4777458 dpl-frs:DistributionCosts dpl-frs:Item4 2022-06-01 2023-05-31 4777458 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-06-01 2023-05-31 4777458 dpl-frs:Item5 2022-06-01 2023-05-31 4777458 dpl-frs:Item5 2022-05-31 4777458 dpl-frs:Item5 2023-05-31 4777458 dpl-frs:CostSales dpl-frs:Item5 2022-06-01 2023-05-31 4777458 dpl-frs:CostSales dpl-frs:Item5 2022-05-31 4777458 dpl-frs:CostSales dpl-frs:Item5 2023-05-31 4777458 dpl-frs:DistributionCosts dpl-frs:Item5 2022-06-01 2023-05-31 4777458 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-06-01 2023-05-31 4777458 dpl-frs:Item6 2022-06-01 2023-05-31 4777458 dpl-frs:Item6 2022-05-31 4777458 dpl-frs:Item6 2023-05-31 4777458 dpl-frs:CostSales dpl-frs:Item6 2022-06-01 2023-05-31 4777458 dpl-frs:CostSales dpl-frs:Item6 2022-05-31 4777458 dpl-frs:CostSales dpl-frs:Item6 2023-05-31 4777458 dpl-frs:DistributionCosts dpl-frs:Item6 2022-06-01 2023-05-31 4777458 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-06-01 2023-05-31 4777458 dpl-frs:Item7 2022-06-01 2023-05-31 4777458 dpl-frs:Item7 2022-05-31 4777458 dpl-frs:Item7 2023-05-31 4777458 dpl-frs:CostSales dpl-frs:Item7 2022-06-01 2023-05-31 4777458 dpl-frs:CostSales dpl-frs:Item7 2022-05-31 4777458 dpl-frs:CostSales dpl-frs:Item7 2023-05-31 4777458 dpl-frs:DistributionCosts dpl-frs:Item7 2022-06-01 2023-05-31 4777458 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-06-01 2023-05-31 4777458 dpl-frs:Item8 2022-06-01 2023-05-31 4777458 dpl-frs:Item8 2022-05-31 4777458 dpl-frs:Item8 2023-05-31 4777458 dpl-frs:CostSales dpl-frs:Item8 2022-06-01 2023-05-31 4777458 dpl-frs:CostSales dpl-frs:Item8 2022-05-31 4777458 dpl-frs:CostSales dpl-frs:Item8 2023-05-31 4777458 dpl-frs:DistributionCosts dpl-frs:Item8 2022-06-01 2023-05-31 4777458 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-06-01 2023-05-31 4777458 dpl-frs:Item9 2022-06-01 2023-05-31 4777458 dpl-frs:Item9 2022-05-31 4777458 dpl-frs:Item9 2023-05-31 4777458 dpl-frs:CostSales dpl-frs:Item9 2022-06-01 2023-05-31 4777458 dpl-frs:CostSales dpl-frs:Item9 2022-05-31 4777458 dpl-frs:CostSales dpl-frs:Item9 2023-05-31 4777458 dpl-frs:DistributionCosts dpl-frs:Item9 2022-06-01 2023-05-31 4777458 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-06-01 2023-05-31 4777458 dpl-frs:Item10 2022-06-01 2023-05-31 4777458 dpl-frs:Item10 2022-05-31 4777458 dpl-frs:Item10 2023-05-31 4777458 dpl-frs:CostSales dpl-frs:Item10 2022-06-01 2023-05-31 4777458 dpl-frs:CostSales dpl-frs:Item10 2022-05-31 4777458 dpl-frs:CostSales dpl-frs:Item10 2023-05-31 4777458 dpl-frs:DistributionCosts dpl-frs:Item10 2022-06-01 2023-05-31 4777458 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-06-01 2023-05-31 4777458 dpl-frs:Item11 2022-06-01 2023-05-31 4777458 dpl-frs:Item11 2022-05-31 4777458 dpl-frs:Item11 2023-05-31 4777458 dpl-frs:CostSales dpl-frs:Item11 2022-06-01 2023-05-31 4777458 dpl-frs:CostSales dpl-frs:Item11 2022-05-31 4777458 dpl-frs:CostSales dpl-frs:Item11 2023-05-31 4777458 dpl-frs:DistributionCosts dpl-frs:Item11 2022-06-01 2023-05-31 4777458 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-06-01 2023-05-31 4777458 dpl-frs:Item12 2022-06-01 2023-05-31 4777458 dpl-frs:Item12 2022-05-31 4777458 dpl-frs:Item12 2023-05-31 4777458 dpl-frs:CostSales dpl-frs:Item12 2022-06-01 2023-05-31 4777458 dpl-frs:CostSales dpl-frs:Item12 2022-05-31 4777458 dpl-frs:CostSales dpl-frs:Item12 2023-05-31 4777458 dpl-frs:DistributionCosts dpl-frs:Item12 2022-06-01 2023-05-31 4777458 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-06-01 2023-05-31 4777458 1 2022-06-01 2023-05-31 4777458 frs-countries:EnglandWales 2022-06-01 2023-05-31 4777458 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-05-31 4777458 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-05-31 4777458 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-05-31 4777458 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-05-31 4777458 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-06-01 2022-05-31 4777458 frs-core:AllSubsidiaries 2021-06-01 2022-05-31 4777458 frs-core:KeyManagementPersonnel 2021-06-01 2022-05-31 4777458 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-06-01 2022-05-31 4777458 frs-core:OtherRelatedParties 2021-06-01 2022-05-31 4777458 2021-05-31 4777458 2022-05-31 4777458 2021-06-01 2022-05-31 4777458 frs-core:CurrentFinancialInstruments 2022-05-31 4777458 frs-core:CurrentFinancialInstruments 2021-06-01 2022-05-31 4777458 frs-core:Non-currentFinancialInstruments 2022-05-31 4777458 frs-core:Non-currentFinancialInstruments 2021-06-01 2022-05-31 4777458 frs-core:CurrentFinancialInstruments 2021-06-01 2022-05-31 4777458 frs-core:CurrentFinancialInstruments 2022-05-31 4777458 frs-core:AfterOneYear 2021-06-01 2022-05-31 4777458 frs-core:BetweenOneFiveYears 2021-06-01 2022-05-31 4777458 frs-core:BetweenOneFiveYears 2022-05-31 4777458 frs-core:ComputerEquipment 2022-05-31 4777458 frs-core:ComputerEquipment 2021-06-01 2022-05-31 4777458 frs-core:ComputerEquipment 2021-05-31 4777458 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-05-31 4777458 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-06-01 2022-05-31 4777458 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-05-31 4777458 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-05-31 4777458 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-06-01 2022-05-31 4777458 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-05-31 4777458 frs-core:FurnitureFittings 2022-05-31 4777458 frs-core:FurnitureFittings 2021-06-01 2022-05-31 4777458 frs-core:FurnitureFittings 2021-05-31 4777458 frs-core:NetGoodwill 2022-05-31 4777458 frs-core:NetGoodwill 2021-06-01 2022-05-31 4777458 frs-core:NetGoodwill 2021-05-31 4777458 frs-core:InvestmentPropertyIncludedWithinPPE 2022-05-31 4777458 frs-core:InvestmentPropertyIncludedWithinPPE 2021-06-01 2022-05-31 4777458 frs-core:InvestmentPropertyIncludedWithinPPE 2021-05-31 4777458 frs-core:LandBuildings 2022-05-31 4777458 frs-core:LandBuildings 2021-06-01 2022-05-31 4777458 frs-core:LandBuildings 2021-05-31 4777458 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-05-31 4777458 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-06-01 2022-05-31 4777458 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-05-31 4777458 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-05-31 4777458 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-06-01 2022-05-31 4777458 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-05-31 4777458 frs-core:MoreThanFiveYears 2021-06-01 2022-05-31 4777458 frs-core:MoreThanFiveYears 2022-05-31 4777458 frs-core:MotorVehicles 2022-05-31 4777458 frs-core:MotorVehicles 2021-06-01 2022-05-31 4777458 frs-core:MotorVehicles 2021-05-31 4777458 frs-core:OtherResidualIntangibleAssets 2022-05-31 4777458 frs-core:OtherResidualIntangibleAssets 2021-06-01 2022-05-31 4777458 frs-core:OtherResidualIntangibleAssets 2021-05-31 4777458 frs-core:PlantMachinery 2022-05-31 4777458 frs-core:PlantMachinery 2021-06-01 2022-05-31 4777458 frs-core:PlantMachinery 2021-05-31 4777458 frs-core:Secured 2022-05-31 4777458 frs-core:Unsecured 2022-05-31 4777458 frs-core:WithinOneYear 2021-06-01 2022-05-31 4777458 frs-core:WithinOneYear 2022-05-31 4777458 frs-core:CapitalRedemptionReserve 2021-06-01 2022-05-31 4777458 frs-core:CapitalRedemptionReserve 2021-05-31 4777458 frs-core:CapitalRedemptionReserve 2022-05-31 4777458 frs-core:OtherReservesSubtotal 2021-06-01 2022-05-31 4777458 frs-core:OtherReservesSubtotal 2021-05-31 4777458 frs-core:OtherReservesSubtotal 2022-05-31 4777458 frs-core:RevaluationReserve 2021-06-01 2022-05-31 4777458 frs-core:RevaluationReserve 2021-05-31 4777458 frs-core:RevaluationReserve 2022-05-31 4777458 frs-core:SharePremium 2021-06-01 2022-05-31 4777458 frs-core:SharePremium 2021-05-31 4777458 frs-core:SharePremium 2022-05-31 4777458 frs-core:ShareCapital 2021-06-01 2022-05-31 4777458 frs-core:ShareCapital 2021-05-31 4777458 frs-core:ShareCapital 2022-05-31 4777458 frs-core:RetainedEarningsAccumulatedLosses 2021-06-01 2022-05-31 4777458 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-05-31 4777458 frs-core:RetainedEarningsAccumulatedLosses 2022-05-31 4777458 frs-core:RetainedEarningsAccumulatedLosses 2021-05-31 4777458 frs-core:RetainedEarningsAccumulatedLosses 2022-05-31 4777458 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-05-31 4777458 frs-countries:UnitedKingdom 2021-06-01 2022-05-31 4777458 frs-countries:Europe 2021-06-01 2022-05-31 4777458 frs-countries:NorthAmerica 2021-06-01 2022-05-31 4777458 frs-countries:SouthAmerica 2021-06-01 2022-05-31 4777458 frs-countries:Asia 2021-06-01 2022-05-31 4777458 frs-countries:RestWorldOutsideUK 2021-06-01 2022-05-31 4777458 frs-bus:HighestPaidDirector 2021-06-01 2022-05-31 4777458 frs-bus:PrivateLimitedCompanyLtd 2021-06-01 2022-05-31 4777458 frs-bus:CompanyLimitedByGuarantee 2021-06-01 2022-05-31 4777458 frs-bus:LimitedLiabilityPartnershipLLP 2021-06-01 2022-05-31 4777458 frs-bus:LimitedLiabilityPartnershipsSORP 2021-06-01 2022-05-31 4777458 frs-bus:FullAccounts 2021-06-01 2022-05-31 4777458 frs-bus:FilletedAccounts 2021-06-01 2022-05-31 4777458 frs-bus:AbridgedAccounts 2021-06-01 2022-05-31 4777458 frs-bus:FRS102 2021-06-01 2022-05-31 4777458 frs-bus:MediumEntities 2021-06-01 2022-05-31 4777458 frs-bus:SmallEntities 2021-06-01 2022-05-31 4777458 frs-bus:EntityHasNeverTraded 2021-06-01 2022-05-31 4777458 frs-bus:EntityNoLongerTradingButTradedInPast 2021-06-01 2022-05-31 4777458 frs-bus:Audited 2021-06-01 2022-05-31 4777458 frs-bus:AuditExempt-NoAccountantsReport 2021-06-01 2022-05-31 4777458 frs-bus:AuditExemptWithAccountantsReport 2021-06-01 2022-05-31 4777458 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-06-01 2022-05-31 4777458 frs-bus:LargeCompaniesRegimeForAccounts 2021-06-01 2022-05-31 4777458 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-06-01 2022-05-31 4777458 frs-bus:SmallCompaniesRegimeForAccounts 2021-06-01 2022-05-31 4777458 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-06-01 2022-05-31 4777458 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-06-01 2022-05-31 4777458 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-06-01 2022-05-31 4777458 frs-bus:OrdinaryShareClass1 2021-06-01 2022-05-31 4777458 frs-bus:OrdinaryShareClass1 2021-05-31 4777458 frs-bus:OrdinaryShareClass1 2022-05-31 4777458 frs-bus:OrdinaryShareClass2 2021-06-01 2022-05-31 4777458 frs-bus:OrdinaryShareClass2 2021-05-31 4777458 frs-bus:OrdinaryShareClass2 2022-05-31 4777458 frs-bus:OrdinaryShareClass3 2021-06-01 2022-05-31 4777458 frs-bus:OrdinaryShareClass3 2021-05-31 4777458 frs-bus:OrdinaryShareClass3 2022-05-31 4777458 frs-bus:OrdinaryShareClass4 2021-06-01 2022-05-31 4777458 frs-bus:OrdinaryShareClass4 2021-05-31 4777458 frs-bus:OrdinaryShareClass4 2022-05-31 4777458 frs-bus:OrdinaryShareClass5 2021-06-01 2022-05-31 4777458 frs-bus:OrdinaryShareClass5 2021-05-31 4777458 frs-bus:OrdinaryShareClass5 2022-05-31 4777458 frs-bus:PreferenceShareClass1 2021-06-01 2022-05-31 4777458 frs-bus:PreferenceShareClass1 2021-05-31 4777458 frs-bus:PreferenceShareClass1 2022-05-31 4777458 frs-bus:PreferenceShareClass2 2021-06-01 2022-05-31 4777458 frs-bus:PreferenceShareClass2 2021-05-31 4777458 frs-bus:PreferenceShareClass2 2022-05-31 4777458 frs-bus:PreferenceShareClass3 2021-06-01 2022-05-31 4777458 frs-bus:PreferenceShareClass3 2021-05-31 4777458 frs-bus:PreferenceShareClass3 2022-05-31 4777458 frs-bus:PreferenceShareClass4 2021-06-01 2022-05-31 4777458 frs-bus:PreferenceShareClass4 2021-05-31 4777458 frs-bus:PreferenceShareClass4 2022-05-31 4777458 frs-bus:PreferenceShareClass5 2021-06-01 2022-05-31 4777458 frs-bus:PreferenceShareClass5 2021-05-31 4777458 frs-bus:PreferenceShareClass5 2022-05-31 4777458 1 2021-06-01 2022-05-31 4777458 1 2022-05-31 4777458 1 2021-06-01 2022-05-31 4777458 frs-core:LeasedAssets 2021-06-01 2022-05-31 4777458 frs-core:OwnedAssets 2021-06-01 2022-05-31 4777458 frs-core:CurrencyRisk 2021-06-01 2022-05-31 4777458 frs-core:MarketRisk 2021-06-01 2022-05-31 4777458 frs-core:InterestRateRisk 2021-06-01 2022-05-31 4777458 frs-core:DeferredTaxation 2021-06-01 2022-05-31 4777458 frs-core:DeferredTaxation 2021-05-31 4777458 frs-core:DeferredTaxation 2022-05-31 4777458 frs-core:OtherProvisionsContingentLiabilities 2021-06-01 2022-05-31 4777458 frs-core:OtherProvisionsContingentLiabilities 2021-05-31 4777458 frs-core:OtherProvisionsContingentLiabilities 2022-05-31 4777458 frs-core:ProvisionsDeferredTax 2022-05-31 4777458 frs-core:OtherDeferredTax 2022-05-31 4777458 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-05-31 4777458 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-05-31 4777458 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-05-31 4777458 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-06-01 2022-05-31 4777458 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-05-31 4777458 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-05-31 4777458 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-06-01 2022-05-31 4777458 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-05-31 4777458 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-05-31 4777458 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-06-01 2022-05-31 4777458 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-05-31 4777458 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-05-31 4777458 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-05-31 4777458 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-05-31 4777458 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-05-31 4777458 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-05-31 4777458 frs-core:Share-basedPaymentsDeferredTax 2022-05-31 4777458 frs-core:TaxCreditsDeferredTax 2022-05-31 4777458 frs-core:CostValuation 2021-05-31 4777458 frs-core:AdditionsToInvestments 2022-05-31 4777458 frs-core:DisposalsRepaymentsInvestments 2022-05-31 4777458 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-05-31 4777458 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-05-31 4777458 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-05-31 4777458 frs-core:OtherIncreaseDecreaseInInvestments 2022-05-31 4777458 frs-core:CostValuation 2022-05-31 4777458 frs-core:ProvisionsForImpairmentInvestments 2021-05-31 4777458 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-05-31 4777458 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-05-31 4777458 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-05-31 4777458 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-05-31 4777458 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-05-31 4777458 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-05-31 4777458 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-05-31 4777458 frs-core:ProvisionsForImpairmentInvestments 2022-05-31 4777458 frs-core:ListedExchangeTraded 2022-05-31 4777458 frs-core:ListedExchangeTraded 2021-05-31 4777458 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-05-31 4777458 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-05-31 4777458 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-05-31 4777458 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-05-31 4777458 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-05-31 4777458 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-05-31 4777458 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-05-31 4777458 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-05-31 4777458 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-05-31 4777458 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-05-31 4777458 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-05-31 4777458 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-05-31 4777458 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-05-31 4777458 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-05-31 4777458 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-05-31 4777458 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-05-31 4777458 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-05-31 4777458 frs-core:UnlistedNon-exchangeTraded 2022-05-31 4777458 frs-core:UnlistedNon-exchangeTraded 2021-05-31 4777458 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-05-31 4777458 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 4777458 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 4777458 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 4777458 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 4777458 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 4777458 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 4777458 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-05-31 4777458 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-05-31 4777458 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 4777458 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 4777458 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 4777458 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 4777458 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-05-31 4777458 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 4777458 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 4777458 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 4777458 dpl-frs:CostSales 2021-06-01 2022-05-31 4777458 dpl-frs:CostSales 2021-05-31 4777458 dpl-frs:CostSales 2022-05-31 4777458 dpl-frs:DistributionCosts 2021-06-01 2022-05-31 4777458 dpl-frs:AdministrativeExpenses 2021-06-01 2022-05-31 4777458 frs-bus:Director1 2021-06-01 2022-05-31 4777458 frs-bus:Director1 2021-05-31 4777458 frs-bus:Director1 2022-05-31 4777458 1 2021-06-01 2022-05-31 4777458 frs-core:CurrentFinancialInstruments 1 2022-05-31 4777458 frs-core:Non-currentFinancialInstruments 1 2022-05-31 4777458 2 2021-06-01 2022-05-31 4777458 frs-core:CurrentFinancialInstruments 2 2022-05-31 4777458 frs-core:Non-currentFinancialInstruments 2 2022-05-31 4777458 3 2021-06-01 2022-05-31 4777458 frs-core:CurrentFinancialInstruments 3 2022-05-31 4777458 frs-core:Non-currentFinancialInstruments 3 2022-05-31 4777458 4 2021-06-01 2022-05-31 4777458 frs-core:CurrentFinancialInstruments 4 2022-05-31 4777458 frs-core:Non-currentFinancialInstruments 4 2022-05-31 4777458 5 2021-06-01 2022-05-31 4777458 frs-core:CurrentFinancialInstruments 5 2022-05-31 4777458 frs-core:Non-currentFinancialInstruments 5 2022-05-31 4777458 6 2021-06-01 2022-05-31 4777458 frs-core:CurrentFinancialInstruments 6 2022-05-31 4777458 frs-core:Non-currentFinancialInstruments 6 2022-05-31 4777458 7 2021-06-01 2022-05-31 4777458 frs-core:CurrentFinancialInstruments 7 2022-05-31 4777458 frs-core:Non-currentFinancialInstruments 7 2022-05-31 4777458 8 2021-06-01 2022-05-31 4777458 frs-core:CurrentFinancialInstruments 8 2022-05-31 4777458 frs-core:Non-currentFinancialInstruments 8 2022-05-31 4777458 9 2021-06-01 2022-05-31 4777458 frs-core:CurrentFinancialInstruments 9 2022-05-31 4777458 frs-core:Non-currentFinancialInstruments 9 2022-05-31 4777458 10 2021-06-01 2022-05-31 4777458 frs-core:CurrentFinancialInstruments 10 2022-05-31 4777458 frs-core:Non-currentFinancialInstruments 10 2022-05-31 4777458 11 2021-06-01 2022-05-31 4777458 frs-core:CurrentFinancialInstruments 11 2022-05-31 4777458 frs-core:Non-currentFinancialInstruments 11 2022-05-31 4777458 12 2021-06-01 2022-05-31 4777458 frs-core:CurrentFinancialInstruments 12 2022-05-31 4777458 frs-core:Non-currentFinancialInstruments 12 2022-05-31 4777458 13 2021-06-01 2022-05-31 4777458 frs-core:CurrentFinancialInstruments 13 2022-05-31 4777458 frs-core:Non-currentFinancialInstruments 13 2022-05-31 4777458 14 2021-06-01 2022-05-31 4777458 frs-core:CurrentFinancialInstruments 14 2022-05-31 4777458 frs-core:Non-currentFinancialInstruments 14 2022-05-31 4777458 15 2021-06-01 2022-05-31 4777458 frs-core:CurrentFinancialInstruments 15 2022-05-31 4777458 frs-core:Non-currentFinancialInstruments 15 2022-05-31 4777458 16 2021-06-01 2022-05-31 4777458 frs-core:CurrentFinancialInstruments 16 2022-05-31 4777458 frs-core:Non-currentFinancialInstruments 16 2022-05-31 4777458 17 2021-06-01 2022-05-31 4777458 frs-core:CurrentFinancialInstruments 17 2022-05-31 4777458 frs-core:Non-currentFinancialInstruments 17 2022-05-31 4777458 18 2021-06-01 2022-05-31 4777458 frs-core:CurrentFinancialInstruments 18 2022-05-31 4777458 frs-core:Non-currentFinancialInstruments 18 2022-05-31 4777458 19 2021-06-01 2022-05-31 4777458 frs-core:CurrentFinancialInstruments 19 2022-05-31 4777458 frs-core:Non-currentFinancialInstruments 19 2022-05-31 4777458 20 2021-06-01 2022-05-31 4777458 frs-core:CurrentFinancialInstruments 20 2022-05-31 4777458 frs-core:Non-currentFinancialInstruments 20 2022-05-31 4777458 dpl-frs:Item1 2021-06-01 2022-05-31 4777458 dpl-frs:Item1 2021-05-31 4777458 dpl-frs:Item1 2022-05-31 4777458 dpl-frs:CostSales dpl-frs:Item1 2021-06-01 2022-05-31 4777458 dpl-frs:CostSales dpl-frs:Item1 2021-05-31 4777458 dpl-frs:CostSales dpl-frs:Item1 2022-05-31 4777458 dpl-frs:DistributionCosts dpl-frs:Item1 2021-06-01 2022-05-31 4777458 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-06-01 2022-05-31 4777458 dpl-frs:Item2 2021-06-01 2022-05-31 4777458 dpl-frs:Item2 2021-05-31 4777458 dpl-frs:Item2 2022-05-31 4777458 dpl-frs:CostSales dpl-frs:Item2 2021-06-01 2022-05-31 4777458 dpl-frs:CostSales dpl-frs:Item2 2021-05-31 4777458 dpl-frs:CostSales dpl-frs:Item2 2022-05-31 4777458 dpl-frs:DistributionCosts dpl-frs:Item2 2021-06-01 2022-05-31 4777458 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-06-01 2022-05-31 4777458 dpl-frs:Item3 2021-06-01 2022-05-31 4777458 dpl-frs:Item3 2021-05-31 4777458 dpl-frs:Item3 2022-05-31 4777458 dpl-frs:CostSales dpl-frs:Item3 2021-06-01 2022-05-31 4777458 dpl-frs:CostSales dpl-frs:Item3 2021-05-31 4777458 dpl-frs:CostSales dpl-frs:Item3 2022-05-31 4777458 dpl-frs:DistributionCosts dpl-frs:Item3 2021-06-01 2022-05-31 4777458 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-06-01 2022-05-31 4777458 dpl-frs:Item4 2021-06-01 2022-05-31 4777458 dpl-frs:Item4 2021-05-31 4777458 dpl-frs:Item4 2022-05-31 4777458 dpl-frs:CostSales dpl-frs:Item4 2021-06-01 2022-05-31 4777458 dpl-frs:CostSales dpl-frs:Item4 2021-05-31 4777458 dpl-frs:CostSales dpl-frs:Item4 2022-05-31 4777458 dpl-frs:DistributionCosts dpl-frs:Item4 2021-06-01 2022-05-31 4777458 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-06-01 2022-05-31 4777458 dpl-frs:Item5 2021-06-01 2022-05-31 4777458 dpl-frs:Item5 2021-05-31 4777458 dpl-frs:Item5 2022-05-31 4777458 dpl-frs:CostSales dpl-frs:Item5 2021-06-01 2022-05-31 4777458 dpl-frs:CostSales dpl-frs:Item5 2021-05-31 4777458 dpl-frs:CostSales dpl-frs:Item5 2022-05-31 4777458 dpl-frs:DistributionCosts dpl-frs:Item5 2021-06-01 2022-05-31 4777458 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-06-01 2022-05-31 4777458 dpl-frs:Item6 2021-06-01 2022-05-31 4777458 dpl-frs:Item6 2021-05-31 4777458 dpl-frs:Item6 2022-05-31 4777458 dpl-frs:CostSales dpl-frs:Item6 2021-06-01 2022-05-31 4777458 dpl-frs:CostSales dpl-frs:Item6 2021-05-31 4777458 dpl-frs:CostSales dpl-frs:Item6 2022-05-31 4777458 dpl-frs:DistributionCosts dpl-frs:Item6 2021-06-01 2022-05-31 4777458 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-06-01 2022-05-31 4777458 dpl-frs:Item7 2021-06-01 2022-05-31 4777458 dpl-frs:Item7 2021-05-31 4777458 dpl-frs:Item7 2022-05-31 4777458 dpl-frs:CostSales dpl-frs:Item7 2021-06-01 2022-05-31 4777458 dpl-frs:CostSales dpl-frs:Item7 2021-05-31 4777458 dpl-frs:CostSales dpl-frs:Item7 2022-05-31 4777458 dpl-frs:DistributionCosts dpl-frs:Item7 2021-06-01 2022-05-31 4777458 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-06-01 2022-05-31 4777458 dpl-frs:Item8 2021-06-01 2022-05-31 4777458 dpl-frs:Item8 2021-05-31 4777458 dpl-frs:Item8 2022-05-31 4777458 dpl-frs:CostSales dpl-frs:Item8 2021-06-01 2022-05-31 4777458 dpl-frs:CostSales dpl-frs:Item8 2021-05-31 4777458 dpl-frs:CostSales dpl-frs:Item8 2022-05-31 4777458 dpl-frs:DistributionCosts dpl-frs:Item8 2021-06-01 2022-05-31 4777458 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-06-01 2022-05-31 4777458 dpl-frs:Item9 2021-06-01 2022-05-31 4777458 dpl-frs:Item9 2021-05-31 4777458 dpl-frs:Item9 2022-05-31 4777458 dpl-frs:CostSales dpl-frs:Item9 2021-06-01 2022-05-31 4777458 dpl-frs:CostSales dpl-frs:Item9 2021-05-31 4777458 dpl-frs:CostSales dpl-frs:Item9 2022-05-31 4777458 dpl-frs:DistributionCosts dpl-frs:Item9 2021-06-01 2022-05-31 4777458 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-06-01 2022-05-31 4777458 dpl-frs:Item10 2021-06-01 2022-05-31 4777458 dpl-frs:Item10 2021-05-31 4777458 dpl-frs:Item10 2022-05-31 4777458 dpl-frs:CostSales dpl-frs:Item10 2021-06-01 2022-05-31 4777458 dpl-frs:CostSales dpl-frs:Item10 2021-05-31 4777458 dpl-frs:CostSales dpl-frs:Item10 2022-05-31 4777458 dpl-frs:DistributionCosts dpl-frs:Item10 2021-06-01 2022-05-31 4777458 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-06-01 2022-05-31 4777458 dpl-frs:Item11 2021-06-01 2022-05-31 4777458 dpl-frs:Item11 2021-05-31 4777458 dpl-frs:Item11 2022-05-31 4777458 dpl-frs:CostSales dpl-frs:Item11 2021-06-01 2022-05-31 4777458 dpl-frs:CostSales dpl-frs:Item11 2021-05-31 4777458 dpl-frs:CostSales dpl-frs:Item11 2022-05-31 4777458 dpl-frs:DistributionCosts dpl-frs:Item11 2021-06-01 2022-05-31 4777458 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-06-01 2022-05-31 4777458 dpl-frs:Item12 2021-06-01 2022-05-31 4777458 dpl-frs:Item12 2021-05-31 4777458 dpl-frs:Item12 2022-05-31 4777458 dpl-frs:CostSales dpl-frs:Item12 2021-06-01 2022-05-31 4777458 dpl-frs:CostSales dpl-frs:Item12 2021-05-31 4777458 dpl-frs:CostSales dpl-frs:Item12 2022-05-31 4777458 dpl-frs:DistributionCosts dpl-frs:Item12 2021-06-01 2022-05-31 4777458 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-06-01 2022-05-31 4777458 1 2021-06-01 2022-05-31 4777458 frs-countries:EnglandWales 2021-06-01 2022-05-31
Registered number: 4777458
MODHUBON SAREE CENTRE LIMITED
Financial Statements
For The Year Ended 31 May 2023
Roy & Co
Chartered Certified Accountants
139 Wilbraham Road
Fallowfield
Manchester
M14 7DS
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 4777458
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 30,000 30,000
Tangible Assets 5 6,266 7,372
36,266 37,372
CURRENT ASSETS
Stocks 6 112,600 106,170
Cash at bank and in hand 3,288 2,536
115,888 108,706
Creditors: Amounts Falling Due Within One Year 7 (25,954 ) (26,528 )
NET CURRENT ASSETS (LIABILITIES) 89,934 82,178
TOTAL ASSETS LESS CURRENT LIABILITIES 126,200 119,550
Creditors: Amounts Falling Due After More Than One Year 8 (95,891 ) (77,103 )
NET ASSETS 30,309 42,447
CAPITAL AND RESERVES
Called up share capital 9 2 2
Profit and Loss Account 30,307 42,445
SHAREHOLDERS' FUNDS 30,309 42,447
Page 1
Page 2
For the year ending 31 May 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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
Mrs Shahara BEGUM
Director
8 February 2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
MODHUBON SAREE CENTRE LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 4777458 . The registered office is 139 Wilbraham Road, Fallowfield, Manchester, M14 7DS.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of .... years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Motor Vehicles 0
Fixtures & Fittings 15%
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2022: 4)
4 4
4. Intangible Assets
Goodwill
£
Cost
As at 1 June 2022 30,000
As at 31 May 2023 30,000
Net Book Value
As at 31 May 2023 30,000
As at 1 June 2022 30,000
Page 3
Page 4
5. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 June 2022 16,437
As at 31 May 2023 16,437
Depreciation
As at 1 June 2022 9,065
Provided during the period 1,106
As at 31 May 2023 10,171
Net Book Value
As at 31 May 2023 6,266
As at 1 June 2022 7,372
6. Stocks
2023 2022
£ £
Materials 112,600 106,170
112,600 106,170
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Corporation tax 4,327 4,327
VAT 4,570 9,747
Accruals and deferred income 17,057 12,454
25,954 26,528
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 29,138 34,350
Directors Loans (Long term liabilities - creditors > 1 year) 66,753 42,753
95,891 77,103
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 2 2
Page 4