Acorah Software Products - Accounts Production 14.3.260 false true 30 June 2022 1 July 2021 false 1 July 2022 30 June 2023 30 June 2023 10246065 Mr Matthew Holland iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10246065 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-06-30 10246065 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-06-30 10246065 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-06-30 10246065 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-06-30 10246065 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-07-01 2023-06-30 10246065 frs-core:AllSubsidiaries 2022-07-01 2023-06-30 10246065 frs-core:KeyManagementPersonnel 2022-07-01 2023-06-30 10246065 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-07-01 2023-06-30 10246065 frs-core:OtherRelatedParties 2022-07-01 2023-06-30 10246065 2022-06-30 10246065 2023-06-30 10246065 2022-07-01 2023-06-30 10246065 frs-core:CurrentFinancialInstruments 2023-06-30 10246065 frs-core:CurrentFinancialInstruments 2022-07-01 2023-06-30 10246065 frs-core:Non-currentFinancialInstruments 2023-06-30 10246065 frs-core:Non-currentFinancialInstruments 2022-07-01 2023-06-30 10246065 frs-core:CurrentFinancialInstruments 2022-07-01 2023-06-30 10246065 frs-core:CurrentFinancialInstruments 2023-06-30 10246065 frs-core:AfterOneYear 2022-07-01 2023-06-30 10246065 frs-core:BetweenOneFiveYears 2022-07-01 2023-06-30 10246065 frs-core:BetweenOneFiveYears 2023-06-30 10246065 frs-core:ComputerEquipment 2023-06-30 10246065 frs-core:ComputerEquipment 2022-07-01 2023-06-30 10246065 frs-core:ComputerEquipment 2022-06-30 10246065 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-06-30 10246065 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-07-01 2023-06-30 10246065 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-06-30 10246065 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-06-30 10246065 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-07-01 2023-06-30 10246065 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-06-30 10246065 frs-core:FurnitureFittings 2023-06-30 10246065 frs-core:FurnitureFittings 2022-07-01 2023-06-30 10246065 frs-core:FurnitureFittings 2022-06-30 10246065 frs-core:NetGoodwill 2023-06-30 10246065 frs-core:NetGoodwill 2022-07-01 2023-06-30 10246065 frs-core:NetGoodwill 2022-06-30 10246065 frs-core:InvestmentPropertyIncludedWithinPPE 2023-06-30 10246065 frs-core:InvestmentPropertyIncludedWithinPPE 2022-07-01 2023-06-30 10246065 frs-core:InvestmentPropertyIncludedWithinPPE 2022-06-30 10246065 frs-core:LandBuildings 2023-06-30 10246065 frs-core:LandBuildings 2022-07-01 2023-06-30 10246065 frs-core:LandBuildings 2022-06-30 10246065 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-06-30 10246065 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-07-01 2023-06-30 10246065 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-06-30 10246065 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-06-30 10246065 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-07-01 2023-06-30 10246065 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-06-30 10246065 frs-core:MoreThanFiveYears 2022-07-01 2023-06-30 10246065 frs-core:MoreThanFiveYears 2023-06-30 10246065 frs-core:MotorVehicles 2023-06-30 10246065 frs-core:MotorVehicles 2022-07-01 2023-06-30 10246065 frs-core:MotorVehicles 2022-06-30 10246065 frs-core:OtherResidualIntangibleAssets 2023-06-30 10246065 frs-core:OtherResidualIntangibleAssets 2022-07-01 2023-06-30 10246065 frs-core:OtherResidualIntangibleAssets 2022-06-30 10246065 frs-core:PlantMachinery 2023-06-30 10246065 frs-core:PlantMachinery 2022-07-01 2023-06-30 10246065 frs-core:PlantMachinery 2022-06-30 10246065 frs-core:Secured 2023-06-30 10246065 frs-core:Unsecured 2023-06-30 10246065 frs-core:WithinOneYear 2022-07-01 2023-06-30 10246065 frs-core:WithinOneYear 2023-06-30 10246065 frs-core:CapitalRedemptionReserve 2022-07-01 2023-06-30 10246065 frs-core:CapitalRedemptionReserve 2022-06-30 10246065 frs-core:CapitalRedemptionReserve 2023-06-30 10246065 frs-core:OtherReservesSubtotal 2022-07-01 2023-06-30 10246065 frs-core:OtherReservesSubtotal 2022-06-30 10246065 frs-core:OtherReservesSubtotal 2023-06-30 10246065 frs-core:RevaluationReserve 2022-07-01 2023-06-30 10246065 frs-core:RevaluationReserve 2022-06-30 10246065 frs-core:RevaluationReserve 2023-06-30 10246065 frs-core:SharePremium 2022-07-01 2023-06-30 10246065 frs-core:SharePremium 2022-06-30 10246065 frs-core:SharePremium 2023-06-30 10246065 frs-core:ShareCapital 2022-07-01 2023-06-30 10246065 frs-core:ShareCapital 2022-06-30 10246065 frs-core:ShareCapital 2023-06-30 10246065 frs-core:RetainedEarningsAccumulatedLosses 2022-07-01 2023-06-30 10246065 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-06-30 10246065 frs-core:RetainedEarningsAccumulatedLosses 2023-06-30 10246065 frs-core:RetainedEarningsAccumulatedLosses 2022-06-30 10246065 frs-core:RetainedEarningsAccumulatedLosses 2023-06-30 10246065 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-06-30 10246065 frs-countries:UnitedKingdom 2022-07-01 2023-06-30 10246065 frs-countries:Europe 2022-07-01 2023-06-30 10246065 frs-countries:NorthAmerica 2022-07-01 2023-06-30 10246065 frs-countries:SouthAmerica 2022-07-01 2023-06-30 10246065 frs-countries:Asia 2022-07-01 2023-06-30 10246065 frs-countries:RestWorldOutsideUK 2022-07-01 2023-06-30 10246065 frs-bus:HighestPaidDirector 2022-07-01 2023-06-30 10246065 frs-bus:PrivateLimitedCompanyLtd 2022-07-01 2023-06-30 10246065 frs-bus:CompanyLimitedByGuarantee 2022-07-01 2023-06-30 10246065 frs-bus:LimitedLiabilityPartnershipLLP 2022-07-01 2023-06-30 10246065 frs-bus:LimitedLiabilityPartnershipsSORP 2022-07-01 2023-06-30 10246065 frs-bus:FullAccounts 2022-07-01 2023-06-30 10246065 frs-bus:FilletedAccounts 2022-07-01 2023-06-30 10246065 frs-bus:AbridgedAccounts 2022-07-01 2023-06-30 10246065 frs-bus:FRS102 2022-07-01 2023-06-30 10246065 frs-bus:MediumEntities 2022-07-01 2023-06-30 10246065 frs-bus:SmallEntities 2022-07-01 2023-06-30 10246065 frs-bus:EntityHasNeverTraded 2022-07-01 2023-06-30 10246065 frs-bus:EntityNoLongerTradingButTradedInPast 2022-07-01 2023-06-30 10246065 frs-bus:Audited 2022-07-01 2023-06-30 10246065 frs-bus:AuditExempt-NoAccountantsReport 2022-07-01 2023-06-30 10246065 frs-bus:AuditExemptWithAccountantsReport 2022-07-01 2023-06-30 10246065 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-07-01 2023-06-30 10246065 frs-bus:LargeCompaniesRegimeForAccounts 2022-07-01 2023-06-30 10246065 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-07-01 2023-06-30 10246065 frs-bus:SmallCompaniesRegimeForAccounts 2022-07-01 2023-06-30 10246065 frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-07-01 2023-06-30 10246065 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-07-01 2023-06-30 10246065 frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-07-01 2023-06-30 10246065 frs-bus:OrdinaryShareClass1 2022-07-01 2023-06-30 10246065 frs-bus:OrdinaryShareClass1 2022-06-30 10246065 frs-bus:OrdinaryShareClass1 2023-06-30 10246065 frs-bus:OrdinaryShareClass2 2022-07-01 2023-06-30 10246065 frs-bus:OrdinaryShareClass2 2022-06-30 10246065 frs-bus:OrdinaryShareClass2 2023-06-30 10246065 frs-bus:OrdinaryShareClass3 2022-07-01 2023-06-30 10246065 frs-bus:OrdinaryShareClass3 2022-06-30 10246065 frs-bus:OrdinaryShareClass3 2023-06-30 10246065 frs-bus:OrdinaryShareClass4 2022-07-01 2023-06-30 10246065 frs-bus:OrdinaryShareClass4 2022-06-30 10246065 frs-bus:OrdinaryShareClass4 2023-06-30 10246065 frs-bus:OrdinaryShareClass5 2022-07-01 2023-06-30 10246065 frs-bus:OrdinaryShareClass5 2022-06-30 10246065 frs-bus:OrdinaryShareClass5 2023-06-30 10246065 frs-bus:PreferenceShareClass1 2022-07-01 2023-06-30 10246065 frs-bus:PreferenceShareClass1 2022-06-30 10246065 frs-bus:PreferenceShareClass1 2023-06-30 10246065 frs-bus:PreferenceShareClass2 2022-07-01 2023-06-30 10246065 frs-bus:PreferenceShareClass2 2022-06-30 10246065 frs-bus:PreferenceShareClass2 2023-06-30 10246065 frs-bus:PreferenceShareClass3 2022-07-01 2023-06-30 10246065 frs-bus:PreferenceShareClass3 2022-06-30 10246065 frs-bus:PreferenceShareClass3 2023-06-30 10246065 frs-bus:PreferenceShareClass4 2022-07-01 2023-06-30 10246065 frs-bus:PreferenceShareClass4 2022-06-30 10246065 frs-bus:PreferenceShareClass4 2023-06-30 10246065 frs-bus:PreferenceShareClass5 2022-07-01 2023-06-30 10246065 frs-bus:PreferenceShareClass5 2022-06-30 10246065 frs-bus:PreferenceShareClass5 2023-06-30 10246065 1 2022-07-01 2023-06-30 10246065 1 2023-06-30 10246065 1 2022-07-01 2023-06-30 10246065 frs-core:LeasedAssets 2022-07-01 2023-06-30 10246065 frs-core:OwnedAssets 2022-07-01 2023-06-30 10246065 frs-core:CurrencyRisk 2022-07-01 2023-06-30 10246065 frs-core:MarketRisk 2022-07-01 2023-06-30 10246065 frs-core:InterestRateRisk 2022-07-01 2023-06-30 10246065 frs-core:DeferredTaxation 2022-07-01 2023-06-30 10246065 frs-core:DeferredTaxation 2022-06-30 10246065 frs-core:DeferredTaxation 2023-06-30 10246065 frs-core:OtherProvisionsContingentLiabilities 2022-07-01 2023-06-30 10246065 frs-core:OtherProvisionsContingentLiabilities 2022-06-30 10246065 frs-core:OtherProvisionsContingentLiabilities 2023-06-30 10246065 frs-core:ProvisionsDeferredTax 2023-06-30 10246065 frs-core:OtherDeferredTax 2023-06-30 10246065 frs-core:AcceleratedTaxDepreciationDeferredTax 2023-06-30 10246065 frs-core:TaxLossesCarry-forwardsDeferredTax 2023-06-30 10246065 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-06-30 10246065 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-07-01 2023-06-30 10246065 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-06-30 10246065 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-06-30 10246065 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-07-01 2023-06-30 10246065 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-06-30 10246065 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-06-30 10246065 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-07-01 2023-06-30 10246065 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-06-30 10246065 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-06-30 10246065 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-06-30 10246065 frs-core:RevaluationInvestmentPropertyDeferredTax 2023-06-30 10246065 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-06-30 10246065 frs-core:OtherPost-employmentBenefitsDeferredTax 2023-06-30 10246065 frs-core:Share-basedPaymentsDeferredTax 2023-06-30 10246065 frs-core:TaxCreditsDeferredTax 2023-06-30 10246065 frs-core:CostValuation 2022-06-30 10246065 frs-core:AdditionsToInvestments 2023-06-30 10246065 frs-core:DisposalsRepaymentsInvestments 2023-06-30 10246065 frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-06-30 10246065 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-06-30 10246065 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-06-30 10246065 frs-core:OtherIncreaseDecreaseInInvestments 2023-06-30 10246065 frs-core:CostValuation 2023-06-30 10246065 frs-core:ProvisionsForImpairmentInvestments 2022-06-30 10246065 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-06-30 10246065 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-06-30 10246065 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-06-30 10246065 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-06-30 10246065 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-06-30 10246065 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-06-30 10246065 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-06-30 10246065 frs-core:ProvisionsForImpairmentInvestments 2023-06-30 10246065 frs-core:ListedExchangeTraded 2023-06-30 10246065 frs-core:ListedExchangeTraded 2022-06-30 10246065 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-06-30 10246065 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-06-30 10246065 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-06-30 10246065 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-06-30 10246065 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-06-30 10246065 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-06-30 10246065 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-06-30 10246065 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-06-30 10246065 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 10246065 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 10246065 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 10246065 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 10246065 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 10246065 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-06-30 10246065 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 10246065 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 10246065 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 10246065 frs-core:UnlistedNon-exchangeTraded 2023-06-30 10246065 frs-core:UnlistedNon-exchangeTraded 2022-06-30 10246065 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-06-30 10246065 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 10246065 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 10246065 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 10246065 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 10246065 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 10246065 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 10246065 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-06-30 10246065 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 10246065 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 10246065 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 10246065 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 10246065 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 10246065 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-06-30 10246065 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 10246065 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 10246065 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 10246065 dpl-frs:CostSales 2022-07-01 2023-06-30 10246065 dpl-frs:CostSales 2022-06-30 10246065 dpl-frs:CostSales 2023-06-30 10246065 dpl-frs:DistributionCosts 2022-07-01 2023-06-30 10246065 dpl-frs:AdministrativeExpenses 2022-07-01 2023-06-30 10246065 frs-bus:Director1 2022-07-01 2023-06-30 10246065 frs-bus:Director1 2022-06-30 10246065 frs-bus:Director1 2023-06-30 10246065 1 2022-07-01 2023-06-30 10246065 frs-core:CurrentFinancialInstruments 1 2023-06-30 10246065 frs-core:Non-currentFinancialInstruments 1 2023-06-30 10246065 2 2022-07-01 2023-06-30 10246065 frs-core:CurrentFinancialInstruments 2 2023-06-30 10246065 frs-core:Non-currentFinancialInstruments 2 2023-06-30 10246065 3 2022-07-01 2023-06-30 10246065 frs-core:CurrentFinancialInstruments 3 2023-06-30 10246065 frs-core:Non-currentFinancialInstruments 3 2023-06-30 10246065 4 2022-07-01 2023-06-30 10246065 frs-core:CurrentFinancialInstruments 4 2023-06-30 10246065 frs-core:Non-currentFinancialInstruments 4 2023-06-30 10246065 5 2022-07-01 2023-06-30 10246065 frs-core:CurrentFinancialInstruments 5 2023-06-30 10246065 frs-core:Non-currentFinancialInstruments 5 2023-06-30 10246065 6 2022-07-01 2023-06-30 10246065 frs-core:CurrentFinancialInstruments 6 2023-06-30 10246065 frs-core:Non-currentFinancialInstruments 6 2023-06-30 10246065 7 2022-07-01 2023-06-30 10246065 frs-core:CurrentFinancialInstruments 7 2023-06-30 10246065 frs-core:Non-currentFinancialInstruments 7 2023-06-30 10246065 8 2022-07-01 2023-06-30 10246065 frs-core:CurrentFinancialInstruments 8 2023-06-30 10246065 frs-core:Non-currentFinancialInstruments 8 2023-06-30 10246065 9 2022-07-01 2023-06-30 10246065 frs-core:CurrentFinancialInstruments 9 2023-06-30 10246065 frs-core:Non-currentFinancialInstruments 9 2023-06-30 10246065 10 2022-07-01 2023-06-30 10246065 frs-core:CurrentFinancialInstruments 10 2023-06-30 10246065 frs-core:Non-currentFinancialInstruments 10 2023-06-30 10246065 11 2022-07-01 2023-06-30 10246065 frs-core:CurrentFinancialInstruments 11 2023-06-30 10246065 frs-core:Non-currentFinancialInstruments 11 2023-06-30 10246065 12 2022-07-01 2023-06-30 10246065 frs-core:CurrentFinancialInstruments 12 2023-06-30 10246065 frs-core:Non-currentFinancialInstruments 12 2023-06-30 10246065 13 2022-07-01 2023-06-30 10246065 frs-core:CurrentFinancialInstruments 13 2023-06-30 10246065 frs-core:Non-currentFinancialInstruments 13 2023-06-30 10246065 14 2022-07-01 2023-06-30 10246065 frs-core:CurrentFinancialInstruments 14 2023-06-30 10246065 frs-core:Non-currentFinancialInstruments 14 2023-06-30 10246065 15 2022-07-01 2023-06-30 10246065 frs-core:CurrentFinancialInstruments 15 2023-06-30 10246065 frs-core:Non-currentFinancialInstruments 15 2023-06-30 10246065 16 2022-07-01 2023-06-30 10246065 frs-core:CurrentFinancialInstruments 16 2023-06-30 10246065 frs-core:Non-currentFinancialInstruments 16 2023-06-30 10246065 17 2022-07-01 2023-06-30 10246065 frs-core:CurrentFinancialInstruments 17 2023-06-30 10246065 frs-core:Non-currentFinancialInstruments 17 2023-06-30 10246065 18 2022-07-01 2023-06-30 10246065 frs-core:CurrentFinancialInstruments 18 2023-06-30 10246065 frs-core:Non-currentFinancialInstruments 18 2023-06-30 10246065 19 2022-07-01 2023-06-30 10246065 frs-core:CurrentFinancialInstruments 19 2023-06-30 10246065 frs-core:Non-currentFinancialInstruments 19 2023-06-30 10246065 20 2022-07-01 2023-06-30 10246065 frs-core:CurrentFinancialInstruments 20 2023-06-30 10246065 frs-core:Non-currentFinancialInstruments 20 2023-06-30 10246065 dpl-frs:Item1 2022-07-01 2023-06-30 10246065 dpl-frs:Item1 2022-06-30 10246065 dpl-frs:Item1 2023-06-30 10246065 dpl-frs:CostSales dpl-frs:Item1 2022-07-01 2023-06-30 10246065 dpl-frs:CostSales dpl-frs:Item1 2022-06-30 10246065 dpl-frs:CostSales dpl-frs:Item1 2023-06-30 10246065 dpl-frs:DistributionCosts dpl-frs:Item1 2022-07-01 2023-06-30 10246065 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-07-01 2023-06-30 10246065 dpl-frs:Item2 2022-07-01 2023-06-30 10246065 dpl-frs:Item2 2022-06-30 10246065 dpl-frs:Item2 2023-06-30 10246065 dpl-frs:CostSales dpl-frs:Item2 2022-07-01 2023-06-30 10246065 dpl-frs:CostSales dpl-frs:Item2 2022-06-30 10246065 dpl-frs:CostSales dpl-frs:Item2 2023-06-30 10246065 dpl-frs:DistributionCosts dpl-frs:Item2 2022-07-01 2023-06-30 10246065 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-07-01 2023-06-30 10246065 dpl-frs:Item3 2022-07-01 2023-06-30 10246065 dpl-frs:Item3 2022-06-30 10246065 dpl-frs:Item3 2023-06-30 10246065 dpl-frs:CostSales dpl-frs:Item3 2022-07-01 2023-06-30 10246065 dpl-frs:CostSales dpl-frs:Item3 2022-06-30 10246065 dpl-frs:CostSales dpl-frs:Item3 2023-06-30 10246065 dpl-frs:DistributionCosts dpl-frs:Item3 2022-07-01 2023-06-30 10246065 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-07-01 2023-06-30 10246065 dpl-frs:Item4 2022-07-01 2023-06-30 10246065 dpl-frs:Item4 2022-06-30 10246065 dpl-frs:Item4 2023-06-30 10246065 dpl-frs:CostSales dpl-frs:Item4 2022-07-01 2023-06-30 10246065 dpl-frs:CostSales dpl-frs:Item4 2022-06-30 10246065 dpl-frs:CostSales dpl-frs:Item4 2023-06-30 10246065 dpl-frs:DistributionCosts dpl-frs:Item4 2022-07-01 2023-06-30 10246065 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-07-01 2023-06-30 10246065 dpl-frs:Item5 2022-07-01 2023-06-30 10246065 dpl-frs:Item5 2022-06-30 10246065 dpl-frs:Item5 2023-06-30 10246065 dpl-frs:CostSales dpl-frs:Item5 2022-07-01 2023-06-30 10246065 dpl-frs:CostSales dpl-frs:Item5 2022-06-30 10246065 dpl-frs:CostSales dpl-frs:Item5 2023-06-30 10246065 dpl-frs:DistributionCosts dpl-frs:Item5 2022-07-01 2023-06-30 10246065 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-07-01 2023-06-30 10246065 dpl-frs:Item6 2022-07-01 2023-06-30 10246065 dpl-frs:Item6 2022-06-30 10246065 dpl-frs:Item6 2023-06-30 10246065 dpl-frs:CostSales dpl-frs:Item6 2022-07-01 2023-06-30 10246065 dpl-frs:CostSales dpl-frs:Item6 2022-06-30 10246065 dpl-frs:CostSales dpl-frs:Item6 2023-06-30 10246065 dpl-frs:DistributionCosts dpl-frs:Item6 2022-07-01 2023-06-30 10246065 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-07-01 2023-06-30 10246065 dpl-frs:Item7 2022-07-01 2023-06-30 10246065 dpl-frs:Item7 2022-06-30 10246065 dpl-frs:Item7 2023-06-30 10246065 dpl-frs:CostSales dpl-frs:Item7 2022-07-01 2023-06-30 10246065 dpl-frs:CostSales dpl-frs:Item7 2022-06-30 10246065 dpl-frs:CostSales dpl-frs:Item7 2023-06-30 10246065 dpl-frs:DistributionCosts dpl-frs:Item7 2022-07-01 2023-06-30 10246065 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-07-01 2023-06-30 10246065 dpl-frs:Item8 2022-07-01 2023-06-30 10246065 dpl-frs:Item8 2022-06-30 10246065 dpl-frs:Item8 2023-06-30 10246065 dpl-frs:CostSales dpl-frs:Item8 2022-07-01 2023-06-30 10246065 dpl-frs:CostSales dpl-frs:Item8 2022-06-30 10246065 dpl-frs:CostSales dpl-frs:Item8 2023-06-30 10246065 dpl-frs:DistributionCosts dpl-frs:Item8 2022-07-01 2023-06-30 10246065 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-07-01 2023-06-30 10246065 dpl-frs:Item9 2022-07-01 2023-06-30 10246065 dpl-frs:Item9 2022-06-30 10246065 dpl-frs:Item9 2023-06-30 10246065 dpl-frs:CostSales dpl-frs:Item9 2022-07-01 2023-06-30 10246065 dpl-frs:CostSales dpl-frs:Item9 2022-06-30 10246065 dpl-frs:CostSales dpl-frs:Item9 2023-06-30 10246065 dpl-frs:DistributionCosts dpl-frs:Item9 2022-07-01 2023-06-30 10246065 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-07-01 2023-06-30 10246065 dpl-frs:Item10 2022-07-01 2023-06-30 10246065 dpl-frs:Item10 2022-06-30 10246065 dpl-frs:Item10 2023-06-30 10246065 dpl-frs:CostSales dpl-frs:Item10 2022-07-01 2023-06-30 10246065 dpl-frs:CostSales dpl-frs:Item10 2022-06-30 10246065 dpl-frs:CostSales dpl-frs:Item10 2023-06-30 10246065 dpl-frs:DistributionCosts dpl-frs:Item10 2022-07-01 2023-06-30 10246065 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-07-01 2023-06-30 10246065 dpl-frs:Item11 2022-07-01 2023-06-30 10246065 dpl-frs:Item11 2022-06-30 10246065 dpl-frs:Item11 2023-06-30 10246065 dpl-frs:CostSales dpl-frs:Item11 2022-07-01 2023-06-30 10246065 dpl-frs:CostSales dpl-frs:Item11 2022-06-30 10246065 dpl-frs:CostSales dpl-frs:Item11 2023-06-30 10246065 dpl-frs:DistributionCosts dpl-frs:Item11 2022-07-01 2023-06-30 10246065 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-07-01 2023-06-30 10246065 dpl-frs:Item12 2022-07-01 2023-06-30 10246065 dpl-frs:Item12 2022-06-30 10246065 dpl-frs:Item12 2023-06-30 10246065 dpl-frs:CostSales dpl-frs:Item12 2022-07-01 2023-06-30 10246065 dpl-frs:CostSales dpl-frs:Item12 2022-06-30 10246065 dpl-frs:CostSales dpl-frs:Item12 2023-06-30 10246065 dpl-frs:DistributionCosts dpl-frs:Item12 2022-07-01 2023-06-30 10246065 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-07-01 2023-06-30 10246065 1 2022-07-01 2023-06-30 10246065 frs-countries:EnglandWales 2022-07-01 2023-06-30 10246065 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-06-30 10246065 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-06-30 10246065 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-06-30 10246065 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-06-30 10246065 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-07-01 2022-06-30 10246065 frs-core:AllSubsidiaries 2021-07-01 2022-06-30 10246065 frs-core:KeyManagementPersonnel 2021-07-01 2022-06-30 10246065 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-07-01 2022-06-30 10246065 frs-core:OtherRelatedParties 2021-07-01 2022-06-30 10246065 2021-06-30 10246065 2022-06-30 10246065 2021-07-01 2022-06-30 10246065 frs-core:CurrentFinancialInstruments 2022-06-30 10246065 frs-core:CurrentFinancialInstruments 2021-07-01 2022-06-30 10246065 frs-core:Non-currentFinancialInstruments 2022-06-30 10246065 frs-core:Non-currentFinancialInstruments 2021-07-01 2022-06-30 10246065 frs-core:CurrentFinancialInstruments 2021-07-01 2022-06-30 10246065 frs-core:CurrentFinancialInstruments 2022-06-30 10246065 frs-core:AfterOneYear 2021-07-01 2022-06-30 10246065 frs-core:BetweenOneFiveYears 2021-07-01 2022-06-30 10246065 frs-core:BetweenOneFiveYears 2022-06-30 10246065 frs-core:ComputerEquipment 2022-06-30 10246065 frs-core:ComputerEquipment 2021-07-01 2022-06-30 10246065 frs-core:ComputerEquipment 2021-06-30 10246065 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-06-30 10246065 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-07-01 2022-06-30 10246065 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-06-30 10246065 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-06-30 10246065 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-07-01 2022-06-30 10246065 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-06-30 10246065 frs-core:FurnitureFittings 2022-06-30 10246065 frs-core:FurnitureFittings 2021-07-01 2022-06-30 10246065 frs-core:FurnitureFittings 2021-06-30 10246065 frs-core:NetGoodwill 2022-06-30 10246065 frs-core:NetGoodwill 2021-07-01 2022-06-30 10246065 frs-core:NetGoodwill 2021-06-30 10246065 frs-core:InvestmentPropertyIncludedWithinPPE 2022-06-30 10246065 frs-core:InvestmentPropertyIncludedWithinPPE 2021-07-01 2022-06-30 10246065 frs-core:InvestmentPropertyIncludedWithinPPE 2021-06-30 10246065 frs-core:LandBuildings 2022-06-30 10246065 frs-core:LandBuildings 2021-07-01 2022-06-30 10246065 frs-core:LandBuildings 2021-06-30 10246065 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-06-30 10246065 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-07-01 2022-06-30 10246065 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-06-30 10246065 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-06-30 10246065 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-07-01 2022-06-30 10246065 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-06-30 10246065 frs-core:MoreThanFiveYears 2021-07-01 2022-06-30 10246065 frs-core:MoreThanFiveYears 2022-06-30 10246065 frs-core:MotorVehicles 2022-06-30 10246065 frs-core:MotorVehicles 2021-07-01 2022-06-30 10246065 frs-core:MotorVehicles 2021-06-30 10246065 frs-core:OtherResidualIntangibleAssets 2022-06-30 10246065 frs-core:OtherResidualIntangibleAssets 2021-07-01 2022-06-30 10246065 frs-core:OtherResidualIntangibleAssets 2021-06-30 10246065 frs-core:PlantMachinery 2022-06-30 10246065 frs-core:PlantMachinery 2021-07-01 2022-06-30 10246065 frs-core:PlantMachinery 2021-06-30 10246065 frs-core:Secured 2022-06-30 10246065 frs-core:Unsecured 2022-06-30 10246065 frs-core:WithinOneYear 2021-07-01 2022-06-30 10246065 frs-core:WithinOneYear 2022-06-30 10246065 frs-core:CapitalRedemptionReserve 2021-07-01 2022-06-30 10246065 frs-core:CapitalRedemptionReserve 2021-06-30 10246065 frs-core:CapitalRedemptionReserve 2022-06-30 10246065 frs-core:OtherReservesSubtotal 2021-07-01 2022-06-30 10246065 frs-core:OtherReservesSubtotal 2021-06-30 10246065 frs-core:OtherReservesSubtotal 2022-06-30 10246065 frs-core:RevaluationReserve 2021-07-01 2022-06-30 10246065 frs-core:RevaluationReserve 2021-06-30 10246065 frs-core:RevaluationReserve 2022-06-30 10246065 frs-core:SharePremium 2021-07-01 2022-06-30 10246065 frs-core:SharePremium 2021-06-30 10246065 frs-core:SharePremium 2022-06-30 10246065 frs-core:ShareCapital 2021-07-01 2022-06-30 10246065 frs-core:ShareCapital 2021-06-30 10246065 frs-core:ShareCapital 2022-06-30 10246065 frs-core:RetainedEarningsAccumulatedLosses 2021-07-01 2022-06-30 10246065 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-06-30 10246065 frs-core:RetainedEarningsAccumulatedLosses 2022-06-30 10246065 frs-core:RetainedEarningsAccumulatedLosses 2021-06-30 10246065 frs-core:RetainedEarningsAccumulatedLosses 2022-06-30 10246065 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-06-30 10246065 frs-countries:UnitedKingdom 2021-07-01 2022-06-30 10246065 frs-countries:Europe 2021-07-01 2022-06-30 10246065 frs-countries:NorthAmerica 2021-07-01 2022-06-30 10246065 frs-countries:SouthAmerica 2021-07-01 2022-06-30 10246065 frs-countries:Asia 2021-07-01 2022-06-30 10246065 frs-countries:RestWorldOutsideUK 2021-07-01 2022-06-30 10246065 frs-bus:HighestPaidDirector 2021-07-01 2022-06-30 10246065 frs-bus:PrivateLimitedCompanyLtd 2021-07-01 2022-06-30 10246065 frs-bus:CompanyLimitedByGuarantee 2021-07-01 2022-06-30 10246065 frs-bus:LimitedLiabilityPartnershipLLP 2021-07-01 2022-06-30 10246065 frs-bus:LimitedLiabilityPartnershipsSORP 2021-07-01 2022-06-30 10246065 frs-bus:FullAccounts 2021-07-01 2022-06-30 10246065 frs-bus:FilletedAccounts 2021-07-01 2022-06-30 10246065 frs-bus:AbridgedAccounts 2021-07-01 2022-06-30 10246065 frs-bus:FRS102 2021-07-01 2022-06-30 10246065 frs-bus:MediumEntities 2021-07-01 2022-06-30 10246065 frs-bus:SmallEntities 2021-07-01 2022-06-30 10246065 frs-bus:EntityHasNeverTraded 2021-07-01 2022-06-30 10246065 frs-bus:EntityNoLongerTradingButTradedInPast 2021-07-01 2022-06-30 10246065 frs-bus:Audited 2021-07-01 2022-06-30 10246065 frs-bus:AuditExempt-NoAccountantsReport 2021-07-01 2022-06-30 10246065 frs-bus:AuditExemptWithAccountantsReport 2021-07-01 2022-06-30 10246065 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-07-01 2022-06-30 10246065 frs-bus:LargeCompaniesRegimeForAccounts 2021-07-01 2022-06-30 10246065 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-07-01 2022-06-30 10246065 frs-bus:SmallCompaniesRegimeForAccounts 2021-07-01 2022-06-30 10246065 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-07-01 2022-06-30 10246065 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-07-01 2022-06-30 10246065 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-07-01 2022-06-30 10246065 frs-bus:OrdinaryShareClass1 2021-07-01 2022-06-30 10246065 frs-bus:OrdinaryShareClass1 2021-06-30 10246065 frs-bus:OrdinaryShareClass1 2022-06-30 10246065 frs-bus:OrdinaryShareClass2 2021-07-01 2022-06-30 10246065 frs-bus:OrdinaryShareClass2 2021-06-30 10246065 frs-bus:OrdinaryShareClass2 2022-06-30 10246065 frs-bus:OrdinaryShareClass3 2021-07-01 2022-06-30 10246065 frs-bus:OrdinaryShareClass3 2021-06-30 10246065 frs-bus:OrdinaryShareClass3 2022-06-30 10246065 frs-bus:OrdinaryShareClass4 2021-07-01 2022-06-30 10246065 frs-bus:OrdinaryShareClass4 2021-06-30 10246065 frs-bus:OrdinaryShareClass4 2022-06-30 10246065 frs-bus:OrdinaryShareClass5 2021-07-01 2022-06-30 10246065 frs-bus:OrdinaryShareClass5 2021-06-30 10246065 frs-bus:OrdinaryShareClass5 2022-06-30 10246065 frs-bus:PreferenceShareClass1 2021-07-01 2022-06-30 10246065 frs-bus:PreferenceShareClass1 2021-06-30 10246065 frs-bus:PreferenceShareClass1 2022-06-30 10246065 frs-bus:PreferenceShareClass2 2021-07-01 2022-06-30 10246065 frs-bus:PreferenceShareClass2 2021-06-30 10246065 frs-bus:PreferenceShareClass2 2022-06-30 10246065 frs-bus:PreferenceShareClass3 2021-07-01 2022-06-30 10246065 frs-bus:PreferenceShareClass3 2021-06-30 10246065 frs-bus:PreferenceShareClass3 2022-06-30 10246065 frs-bus:PreferenceShareClass4 2021-07-01 2022-06-30 10246065 frs-bus:PreferenceShareClass4 2021-06-30 10246065 frs-bus:PreferenceShareClass4 2022-06-30 10246065 frs-bus:PreferenceShareClass5 2021-07-01 2022-06-30 10246065 frs-bus:PreferenceShareClass5 2021-06-30 10246065 frs-bus:PreferenceShareClass5 2022-06-30 10246065 1 2021-07-01 2022-06-30 10246065 1 2022-06-30 10246065 1 2021-07-01 2022-06-30 10246065 frs-core:LeasedAssets 2021-07-01 2022-06-30 10246065 frs-core:OwnedAssets 2021-07-01 2022-06-30 10246065 frs-core:CurrencyRisk 2021-07-01 2022-06-30 10246065 frs-core:MarketRisk 2021-07-01 2022-06-30 10246065 frs-core:InterestRateRisk 2021-07-01 2022-06-30 10246065 frs-core:DeferredTaxation 2021-07-01 2022-06-30 10246065 frs-core:DeferredTaxation 2021-06-30 10246065 frs-core:DeferredTaxation 2022-06-30 10246065 frs-core:OtherProvisionsContingentLiabilities 2021-07-01 2022-06-30 10246065 frs-core:OtherProvisionsContingentLiabilities 2021-06-30 10246065 frs-core:OtherProvisionsContingentLiabilities 2022-06-30 10246065 frs-core:ProvisionsDeferredTax 2022-06-30 10246065 frs-core:OtherDeferredTax 2022-06-30 10246065 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-06-30 10246065 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-06-30 10246065 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-06-30 10246065 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-07-01 2022-06-30 10246065 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-06-30 10246065 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-06-30 10246065 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-07-01 2022-06-30 10246065 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-06-30 10246065 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-06-30 10246065 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-07-01 2022-06-30 10246065 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-06-30 10246065 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-06-30 10246065 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-06-30 10246065 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-06-30 10246065 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-06-30 10246065 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-06-30 10246065 frs-core:Share-basedPaymentsDeferredTax 2022-06-30 10246065 frs-core:TaxCreditsDeferredTax 2022-06-30 10246065 frs-core:CostValuation 2021-06-30 10246065 frs-core:AdditionsToInvestments 2022-06-30 10246065 frs-core:DisposalsRepaymentsInvestments 2022-06-30 10246065 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-06-30 10246065 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-06-30 10246065 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-06-30 10246065 frs-core:OtherIncreaseDecreaseInInvestments 2022-06-30 10246065 frs-core:CostValuation 2022-06-30 10246065 frs-core:ProvisionsForImpairmentInvestments 2021-06-30 10246065 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-06-30 10246065 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-06-30 10246065 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-06-30 10246065 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-06-30 10246065 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-06-30 10246065 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-06-30 10246065 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-06-30 10246065 frs-core:ProvisionsForImpairmentInvestments 2022-06-30 10246065 frs-core:ListedExchangeTraded 2022-06-30 10246065 frs-core:ListedExchangeTraded 2021-06-30 10246065 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-06-30 10246065 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-06-30 10246065 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-06-30 10246065 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-06-30 10246065 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-06-30 10246065 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-06-30 10246065 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-06-30 10246065 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-06-30 10246065 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-06-30 10246065 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 10246065 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 10246065 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 10246065 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 10246065 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-06-30 10246065 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 10246065 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 10246065 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 10246065 frs-core:UnlistedNon-exchangeTraded 2022-06-30 10246065 frs-core:UnlistedNon-exchangeTraded 2021-06-30 10246065 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-06-30 10246065 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 10246065 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 10246065 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 10246065 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 10246065 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 10246065 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 10246065 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-06-30 10246065 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-06-30 10246065 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 10246065 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 10246065 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 10246065 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 10246065 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-06-30 10246065 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 10246065 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 10246065 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 10246065 dpl-frs:CostSales 2021-07-01 2022-06-30 10246065 dpl-frs:CostSales 2021-06-30 10246065 dpl-frs:CostSales 2022-06-30 10246065 dpl-frs:DistributionCosts 2021-07-01 2022-06-30 10246065 dpl-frs:AdministrativeExpenses 2021-07-01 2022-06-30 10246065 frs-bus:Director1 2021-07-01 2022-06-30 10246065 frs-bus:Director1 2021-06-30 10246065 frs-bus:Director1 2022-06-30 10246065 1 2021-07-01 2022-06-30 10246065 frs-core:CurrentFinancialInstruments 1 2022-06-30 10246065 frs-core:Non-currentFinancialInstruments 1 2022-06-30 10246065 2 2021-07-01 2022-06-30 10246065 frs-core:CurrentFinancialInstruments 2 2022-06-30 10246065 frs-core:Non-currentFinancialInstruments 2 2022-06-30 10246065 3 2021-07-01 2022-06-30 10246065 frs-core:CurrentFinancialInstruments 3 2022-06-30 10246065 frs-core:Non-currentFinancialInstruments 3 2022-06-30 10246065 4 2021-07-01 2022-06-30 10246065 frs-core:CurrentFinancialInstruments 4 2022-06-30 10246065 frs-core:Non-currentFinancialInstruments 4 2022-06-30 10246065 5 2021-07-01 2022-06-30 10246065 frs-core:CurrentFinancialInstruments 5 2022-06-30 10246065 frs-core:Non-currentFinancialInstruments 5 2022-06-30 10246065 6 2021-07-01 2022-06-30 10246065 frs-core:CurrentFinancialInstruments 6 2022-06-30 10246065 frs-core:Non-currentFinancialInstruments 6 2022-06-30 10246065 7 2021-07-01 2022-06-30 10246065 frs-core:CurrentFinancialInstruments 7 2022-06-30 10246065 frs-core:Non-currentFinancialInstruments 7 2022-06-30 10246065 8 2021-07-01 2022-06-30 10246065 frs-core:CurrentFinancialInstruments 8 2022-06-30 10246065 frs-core:Non-currentFinancialInstruments 8 2022-06-30 10246065 9 2021-07-01 2022-06-30 10246065 frs-core:CurrentFinancialInstruments 9 2022-06-30 10246065 frs-core:Non-currentFinancialInstruments 9 2022-06-30 10246065 10 2021-07-01 2022-06-30 10246065 frs-core:CurrentFinancialInstruments 10 2022-06-30 10246065 frs-core:Non-currentFinancialInstruments 10 2022-06-30 10246065 11 2021-07-01 2022-06-30 10246065 frs-core:CurrentFinancialInstruments 11 2022-06-30 10246065 frs-core:Non-currentFinancialInstruments 11 2022-06-30 10246065 12 2021-07-01 2022-06-30 10246065 frs-core:CurrentFinancialInstruments 12 2022-06-30 10246065 frs-core:Non-currentFinancialInstruments 12 2022-06-30 10246065 13 2021-07-01 2022-06-30 10246065 frs-core:CurrentFinancialInstruments 13 2022-06-30 10246065 frs-core:Non-currentFinancialInstruments 13 2022-06-30 10246065 14 2021-07-01 2022-06-30 10246065 frs-core:CurrentFinancialInstruments 14 2022-06-30 10246065 frs-core:Non-currentFinancialInstruments 14 2022-06-30 10246065 15 2021-07-01 2022-06-30 10246065 frs-core:CurrentFinancialInstruments 15 2022-06-30 10246065 frs-core:Non-currentFinancialInstruments 15 2022-06-30 10246065 16 2021-07-01 2022-06-30 10246065 frs-core:CurrentFinancialInstruments 16 2022-06-30 10246065 frs-core:Non-currentFinancialInstruments 16 2022-06-30 10246065 17 2021-07-01 2022-06-30 10246065 frs-core:CurrentFinancialInstruments 17 2022-06-30 10246065 frs-core:Non-currentFinancialInstruments 17 2022-06-30 10246065 18 2021-07-01 2022-06-30 10246065 frs-core:CurrentFinancialInstruments 18 2022-06-30 10246065 frs-core:Non-currentFinancialInstruments 18 2022-06-30 10246065 19 2021-07-01 2022-06-30 10246065 frs-core:CurrentFinancialInstruments 19 2022-06-30 10246065 frs-core:Non-currentFinancialInstruments 19 2022-06-30 10246065 20 2021-07-01 2022-06-30 10246065 frs-core:CurrentFinancialInstruments 20 2022-06-30 10246065 frs-core:Non-currentFinancialInstruments 20 2022-06-30 10246065 dpl-frs:Item1 2021-07-01 2022-06-30 10246065 dpl-frs:Item1 2021-06-30 10246065 dpl-frs:Item1 2022-06-30 10246065 dpl-frs:CostSales dpl-frs:Item1 2021-07-01 2022-06-30 10246065 dpl-frs:CostSales dpl-frs:Item1 2021-06-30 10246065 dpl-frs:CostSales dpl-frs:Item1 2022-06-30 10246065 dpl-frs:DistributionCosts dpl-frs:Item1 2021-07-01 2022-06-30 10246065 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-07-01 2022-06-30 10246065 dpl-frs:Item2 2021-07-01 2022-06-30 10246065 dpl-frs:Item2 2021-06-30 10246065 dpl-frs:Item2 2022-06-30 10246065 dpl-frs:CostSales dpl-frs:Item2 2021-07-01 2022-06-30 10246065 dpl-frs:CostSales dpl-frs:Item2 2021-06-30 10246065 dpl-frs:CostSales dpl-frs:Item2 2022-06-30 10246065 dpl-frs:DistributionCosts dpl-frs:Item2 2021-07-01 2022-06-30 10246065 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-07-01 2022-06-30 10246065 dpl-frs:Item3 2021-07-01 2022-06-30 10246065 dpl-frs:Item3 2021-06-30 10246065 dpl-frs:Item3 2022-06-30 10246065 dpl-frs:CostSales dpl-frs:Item3 2021-07-01 2022-06-30 10246065 dpl-frs:CostSales dpl-frs:Item3 2021-06-30 10246065 dpl-frs:CostSales dpl-frs:Item3 2022-06-30 10246065 dpl-frs:DistributionCosts dpl-frs:Item3 2021-07-01 2022-06-30 10246065 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-07-01 2022-06-30 10246065 dpl-frs:Item4 2021-07-01 2022-06-30 10246065 dpl-frs:Item4 2021-06-30 10246065 dpl-frs:Item4 2022-06-30 10246065 dpl-frs:CostSales dpl-frs:Item4 2021-07-01 2022-06-30 10246065 dpl-frs:CostSales dpl-frs:Item4 2021-06-30 10246065 dpl-frs:CostSales dpl-frs:Item4 2022-06-30 10246065 dpl-frs:DistributionCosts dpl-frs:Item4 2021-07-01 2022-06-30 10246065 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-07-01 2022-06-30 10246065 dpl-frs:Item5 2021-07-01 2022-06-30 10246065 dpl-frs:Item5 2021-06-30 10246065 dpl-frs:Item5 2022-06-30 10246065 dpl-frs:CostSales dpl-frs:Item5 2021-07-01 2022-06-30 10246065 dpl-frs:CostSales dpl-frs:Item5 2021-06-30 10246065 dpl-frs:CostSales dpl-frs:Item5 2022-06-30 10246065 dpl-frs:DistributionCosts dpl-frs:Item5 2021-07-01 2022-06-30 10246065 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-07-01 2022-06-30 10246065 dpl-frs:Item6 2021-07-01 2022-06-30 10246065 dpl-frs:Item6 2021-06-30 10246065 dpl-frs:Item6 2022-06-30 10246065 dpl-frs:CostSales dpl-frs:Item6 2021-07-01 2022-06-30 10246065 dpl-frs:CostSales dpl-frs:Item6 2021-06-30 10246065 dpl-frs:CostSales dpl-frs:Item6 2022-06-30 10246065 dpl-frs:DistributionCosts dpl-frs:Item6 2021-07-01 2022-06-30 10246065 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-07-01 2022-06-30 10246065 dpl-frs:Item7 2021-07-01 2022-06-30 10246065 dpl-frs:Item7 2021-06-30 10246065 dpl-frs:Item7 2022-06-30 10246065 dpl-frs:CostSales dpl-frs:Item7 2021-07-01 2022-06-30 10246065 dpl-frs:CostSales dpl-frs:Item7 2021-06-30 10246065 dpl-frs:CostSales dpl-frs:Item7 2022-06-30 10246065 dpl-frs:DistributionCosts dpl-frs:Item7 2021-07-01 2022-06-30 10246065 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-07-01 2022-06-30 10246065 dpl-frs:Item8 2021-07-01 2022-06-30 10246065 dpl-frs:Item8 2021-06-30 10246065 dpl-frs:Item8 2022-06-30 10246065 dpl-frs:CostSales dpl-frs:Item8 2021-07-01 2022-06-30 10246065 dpl-frs:CostSales dpl-frs:Item8 2021-06-30 10246065 dpl-frs:CostSales dpl-frs:Item8 2022-06-30 10246065 dpl-frs:DistributionCosts dpl-frs:Item8 2021-07-01 2022-06-30 10246065 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-07-01 2022-06-30 10246065 dpl-frs:Item9 2021-07-01 2022-06-30 10246065 dpl-frs:Item9 2021-06-30 10246065 dpl-frs:Item9 2022-06-30 10246065 dpl-frs:CostSales dpl-frs:Item9 2021-07-01 2022-06-30 10246065 dpl-frs:CostSales dpl-frs:Item9 2021-06-30 10246065 dpl-frs:CostSales dpl-frs:Item9 2022-06-30 10246065 dpl-frs:DistributionCosts dpl-frs:Item9 2021-07-01 2022-06-30 10246065 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-07-01 2022-06-30 10246065 dpl-frs:Item10 2021-07-01 2022-06-30 10246065 dpl-frs:Item10 2021-06-30 10246065 dpl-frs:Item10 2022-06-30 10246065 dpl-frs:CostSales dpl-frs:Item10 2021-07-01 2022-06-30 10246065 dpl-frs:CostSales dpl-frs:Item10 2021-06-30 10246065 dpl-frs:CostSales dpl-frs:Item10 2022-06-30 10246065 dpl-frs:DistributionCosts dpl-frs:Item10 2021-07-01 2022-06-30 10246065 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-07-01 2022-06-30 10246065 dpl-frs:Item11 2021-07-01 2022-06-30 10246065 dpl-frs:Item11 2021-06-30 10246065 dpl-frs:Item11 2022-06-30 10246065 dpl-frs:CostSales dpl-frs:Item11 2021-07-01 2022-06-30 10246065 dpl-frs:CostSales dpl-frs:Item11 2021-06-30 10246065 dpl-frs:CostSales dpl-frs:Item11 2022-06-30 10246065 dpl-frs:DistributionCosts dpl-frs:Item11 2021-07-01 2022-06-30 10246065 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-07-01 2022-06-30 10246065 dpl-frs:Item12 2021-07-01 2022-06-30 10246065 dpl-frs:Item12 2021-06-30 10246065 dpl-frs:Item12 2022-06-30 10246065 dpl-frs:CostSales dpl-frs:Item12 2021-07-01 2022-06-30 10246065 dpl-frs:CostSales dpl-frs:Item12 2021-06-30 10246065 dpl-frs:CostSales dpl-frs:Item12 2022-06-30 10246065 dpl-frs:DistributionCosts dpl-frs:Item12 2021-07-01 2022-06-30 10246065 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-07-01 2022-06-30 10246065 1 2021-07-01 2022-06-30 10246065 frs-countries:EnglandWales 2021-07-01 2022-06-30
Registered number: 10246065
NW FOOD AND DRINK LTD
Unaudited Financial Statements
For The Year Ended 30 June 2023
Tax Plus Ltd
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Statement of Changes in Equity 3
Notes to the Financial Statements 4—6
Page 1
Balance Sheet
Registered number: 10246065
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 20,357 21,498
20,357 21,498
CURRENT ASSETS
Stocks 5 960 980
Debtors 6 12,771 70,300
Cash at bank and in hand 15,851 15,845
29,582 87,125
Creditors: Amounts Falling Due Within One Year 7 (37,655 ) (19,780 )
NET CURRENT ASSETS (LIABILITIES) (8,073 ) 67,345
TOTAL ASSETS LESS CURRENT LIABILITIES 12,284 88,843
Creditors: Amounts Falling Due After More Than One Year 8 (8,315 ) (12,657 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (3,868 ) (4,085 )
NET ASSETS 101 72,101
CAPITAL AND RESERVES
Called up share capital 9 101 1
Profit and Loss Account - 72,100
SHAREHOLDERS' FUNDS 101 72,101
Page 1
Page 2
For the year ending 30 June 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 his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Matthew Holland
Director
30/06/2023
The notes on pages 4 to 6 form part of these financial statements.
Page 2
Page 3
Statement of Changes in Equity
Share Capital Profit and Loss Account Total
£ £ £
As at 1 July 2021 1 67,880 67,881
Profit for the year and total comprehensive income - 4,220 4,220
As at 30 June 2022 and 1 July 2022 1 72,100 72,101
Loss for the year and total comprehensive income - (3,070 ) (3,070)
Dividends paid - (69,030) (69,030)
As at 30 June 2023 101 - 101
Page 3
Page 4
Notes to the Financial Statements
1. General Information
NW FOOD AND DRINK LTD is a private company, limited by shares, incorporated in England & Wales, registered number 10246065 . The registered office is 10 Bolton Road West, Ramsbottom, Bury, BL0 9ND.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold 5% Straight Line
Plant & Machinery 25% Reducing Balance
Fixtures & Fittings 25% Reducing Balance
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Page 4
Page 5
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2023 2022
Office and administration 28 41
28 41
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 July 2022 11,638 15,687 20,731 48,056
Additions 2,247 - - 2,247
As at 30 June 2023 13,885 15,687 20,731 50,303
Depreciation
As at 1 July 2022 1,085 8,947 16,526 26,558
Provided during the period 652 1,685 1,051 3,388
As at 30 June 2023 1,737 10,632 17,577 29,946
Net Book Value
As at 30 June 2023 12,148 5,055 3,154 20,357
As at 1 July 2022 10,553 6,740 4,205 21,498
5. Stocks
2023 2022
£ £
Finished goods 960 980
960 980
6. Debtors
2023 2022
£ £
Due within one year
Other debtors 12,771 70,300
12,771 70,300
Page 5
Page 6
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 2,997 1,524
Bank loans and overdrafts 4,965 4,842
Corporation tax 1,466 2,379
Other taxes and social security 392 890
VAT 19,355 8,004
Other creditors - 11
Director's loan account 8,480 2,130
37,655 19,780
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 8,315 12,657
8,315 12,657
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 101 1
10. Related Party Transactions
TECHNICAL SOLUTIONS DIRECT LTD
Related party by virtues of common shareholding and directorship
At the year end date ,TECHNICAL SOLUTIONS DIRECT LTD owed NW FOOD AND DRINK LTD £0 (2022 - £62,710)
Page 6