Acorah Software Products - Accounts Production 14.3.260 true true 31 December 2022 1 January 2022 false 1 January 2023 31 December 2023 31 December 2023 07031297 Mr Raymond Leplar Mrs Jane Rolfe Miss Janet Smith Mr Albert Harrington Mr Mike Hemingway Ms Jade Barrington iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07031297 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-12-31 07031297 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-12-31 07031297 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-12-31 07031297 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-12-31 07031297 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2023-01-01 2023-12-31 07031297 frs-core:AllSubsidiaries 2023-01-01 2023-12-31 07031297 frs-core:KeyManagementPersonnel 2023-01-01 2023-12-31 07031297 frs-core:EntitiesControlledByKeyManagementPersonnel 2023-01-01 2023-12-31 07031297 frs-core:OtherRelatedParties 2023-01-01 2023-12-31 07031297 2022-12-31 07031297 2023-12-31 07031297 2023-01-01 2023-12-31 07031297 frs-core:CurrentFinancialInstruments 2023-12-31 07031297 frs-core:CurrentFinancialInstruments 2023-01-01 2023-12-31 07031297 frs-core:Non-currentFinancialInstruments 2023-12-31 07031297 frs-core:Non-currentFinancialInstruments 2023-01-01 2023-12-31 07031297 frs-core:CurrentFinancialInstruments 2023-01-01 2023-12-31 07031297 frs-core:CurrentFinancialInstruments 2023-12-31 07031297 frs-core:AfterOneYear 2023-01-01 2023-12-31 07031297 frs-core:BetweenOneFiveYears 2023-01-01 2023-12-31 07031297 frs-core:BetweenOneFiveYears 2023-12-31 07031297 frs-core:ComputerEquipment 2023-12-31 07031297 frs-core:ComputerEquipment 2023-01-01 2023-12-31 07031297 frs-core:ComputerEquipment 2022-12-31 07031297 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-12-31 07031297 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-01-01 2023-12-31 07031297 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-12-31 07031297 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-12-31 07031297 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-01-01 2023-12-31 07031297 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-12-31 07031297 frs-core:FurnitureFittings 2023-12-31 07031297 frs-core:FurnitureFittings 2023-01-01 2023-12-31 07031297 frs-core:FurnitureFittings 2022-12-31 07031297 frs-core:NetGoodwill 2023-12-31 07031297 frs-core:NetGoodwill 2023-01-01 2023-12-31 07031297 frs-core:NetGoodwill 2022-12-31 07031297 frs-core:InvestmentPropertyIncludedWithinPPE 2023-12-31 07031297 frs-core:InvestmentPropertyIncludedWithinPPE 2023-01-01 2023-12-31 07031297 frs-core:InvestmentPropertyIncludedWithinPPE 2022-12-31 07031297 frs-core:LandBuildings 2023-12-31 07031297 frs-core:LandBuildings 2023-01-01 2023-12-31 07031297 frs-core:LandBuildings 2022-12-31 07031297 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-12-31 07031297 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-01-01 2023-12-31 07031297 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-12-31 07031297 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-12-31 07031297 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-01-01 2023-12-31 07031297 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-12-31 07031297 frs-core:MoreThanFiveYears 2023-01-01 2023-12-31 07031297 frs-core:MoreThanFiveYears 2023-12-31 07031297 frs-core:MotorVehicles 2023-12-31 07031297 frs-core:MotorVehicles 2023-01-01 2023-12-31 07031297 frs-core:MotorVehicles 2022-12-31 07031297 frs-core:OtherResidualIntangibleAssets 2023-12-31 07031297 frs-core:OtherResidualIntangibleAssets 2023-01-01 2023-12-31 07031297 frs-core:OtherResidualIntangibleAssets 2022-12-31 07031297 frs-core:PlantMachinery 2023-12-31 07031297 frs-core:PlantMachinery 2023-01-01 2023-12-31 07031297 frs-core:PlantMachinery 2022-12-31 07031297 frs-core:Secured 2023-12-31 07031297 frs-core:Unsecured 2023-12-31 07031297 frs-core:WithinOneYear 2023-01-01 2023-12-31 07031297 frs-core:WithinOneYear 2023-12-31 07031297 frs-core:CapitalRedemptionReserve 2023-01-01 2023-12-31 07031297 frs-core:CapitalRedemptionReserve 2022-12-31 07031297 frs-core:CapitalRedemptionReserve 2023-12-31 07031297 frs-core:OtherReservesSubtotal 2023-01-01 2023-12-31 07031297 frs-core:OtherReservesSubtotal 2022-12-31 07031297 frs-core:OtherReservesSubtotal 2023-12-31 07031297 frs-core:RevaluationReserve 2023-01-01 2023-12-31 07031297 frs-core:RevaluationReserve 2022-12-31 07031297 frs-core:RevaluationReserve 2023-12-31 07031297 frs-core:SharePremium 2023-01-01 2023-12-31 07031297 frs-core:SharePremium 2022-12-31 07031297 frs-core:SharePremium 2023-12-31 07031297 frs-core:ShareCapital 2023-01-01 2023-12-31 07031297 frs-core:ShareCapital 2022-12-31 07031297 frs-core:ShareCapital 2023-12-31 07031297 frs-core:RetainedEarningsAccumulatedLosses 2023-01-01 2023-12-31 07031297 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-12-31 07031297 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 07031297 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31 07031297 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 07031297 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-12-31 07031297 frs-countries:UnitedKingdom 2023-01-01 2023-12-31 07031297 frs-countries:Europe 2023-01-01 2023-12-31 07031297 frs-countries:NorthAmerica 2023-01-01 2023-12-31 07031297 frs-countries:SouthAmerica 2023-01-01 2023-12-31 07031297 frs-countries:Asia 2023-01-01 2023-12-31 07031297 frs-countries:RestWorldOutsideUK 2023-01-01 2023-12-31 07031297 frs-bus:HighestPaidDirector 2023-01-01 2023-12-31 07031297 frs-bus:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 07031297 frs-bus:CompanyLimitedByGuarantee 2023-01-01 2023-12-31 07031297 frs-bus:LimitedLiabilityPartnershipLLP 2023-01-01 2023-12-31 07031297 frs-bus:LimitedLiabilityPartnershipsSORP 2023-01-01 2023-12-31 07031297 frs-bus:FullAccounts 2023-01-01 2023-12-31 07031297 frs-bus:FilletedAccounts 2023-01-01 2023-12-31 07031297 frs-bus:AbridgedAccounts 2023-01-01 2023-12-31 07031297 frs-bus:FRS102 2023-01-01 2023-12-31 07031297 frs-bus:MediumEntities 2023-01-01 2023-12-31 07031297 frs-bus:SmallEntities 2023-01-01 2023-12-31 07031297 frs-bus:EntityHasNeverTraded 2023-01-01 2023-12-31 07031297 frs-bus:EntityNoLongerTradingButTradedInPast 2023-01-01 2023-12-31 07031297 frs-bus:Audited 2023-01-01 2023-12-31 07031297 frs-bus:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 07031297 frs-bus:AuditExemptWithAccountantsReport 2023-01-01 2023-12-31 07031297 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2023-01-01 2023-12-31 07031297 frs-bus:LargeCompaniesRegimeForAccounts 2023-01-01 2023-12-31 07031297 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2023-01-01 2023-12-31 07031297 frs-bus:SmallCompaniesRegimeForAccounts 2023-01-01 2023-12-31 07031297 frs-bus:LargeCompaniesRegimeForDirectorsReport 2023-01-01 2023-12-31 07031297 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2023-01-01 2023-12-31 07031297 frs-bus:SmallCompaniesRegimeForDirectorsReport 2023-01-01 2023-12-31 07031297 frs-bus:OrdinaryShareClass1 2023-01-01 2023-12-31 07031297 frs-bus:OrdinaryShareClass1 2022-12-31 07031297 frs-bus:OrdinaryShareClass1 2023-12-31 07031297 frs-bus:OrdinaryShareClass2 2023-01-01 2023-12-31 07031297 frs-bus:OrdinaryShareClass2 2022-12-31 07031297 frs-bus:OrdinaryShareClass2 2023-12-31 07031297 frs-bus:OrdinaryShareClass3 2023-01-01 2023-12-31 07031297 frs-bus:OrdinaryShareClass3 2022-12-31 07031297 frs-bus:OrdinaryShareClass3 2023-12-31 07031297 frs-bus:OrdinaryShareClass4 2023-01-01 2023-12-31 07031297 frs-bus:OrdinaryShareClass4 2022-12-31 07031297 frs-bus:OrdinaryShareClass4 2023-12-31 07031297 frs-bus:OrdinaryShareClass5 2023-01-01 2023-12-31 07031297 frs-bus:OrdinaryShareClass5 2022-12-31 07031297 frs-bus:OrdinaryShareClass5 2023-12-31 07031297 frs-bus:PreferenceShareClass1 2023-01-01 2023-12-31 07031297 frs-bus:PreferenceShareClass1 2022-12-31 07031297 frs-bus:PreferenceShareClass1 2023-12-31 07031297 frs-bus:PreferenceShareClass2 2023-01-01 2023-12-31 07031297 frs-bus:PreferenceShareClass2 2022-12-31 07031297 frs-bus:PreferenceShareClass2 2023-12-31 07031297 frs-bus:PreferenceShareClass3 2023-01-01 2023-12-31 07031297 frs-bus:PreferenceShareClass3 2022-12-31 07031297 frs-bus:PreferenceShareClass3 2023-12-31 07031297 frs-bus:PreferenceShareClass4 2023-01-01 2023-12-31 07031297 frs-bus:PreferenceShareClass4 2022-12-31 07031297 frs-bus:PreferenceShareClass4 2023-12-31 07031297 frs-bus:PreferenceShareClass5 2023-01-01 2023-12-31 07031297 frs-bus:PreferenceShareClass5 2022-12-31 07031297 frs-bus:PreferenceShareClass5 2023-12-31 07031297 1 2023-01-01 2023-12-31 07031297 1 2023-12-31 07031297 1 2023-01-01 2023-12-31 07031297 frs-core:LeasedAssets 2023-01-01 2023-12-31 07031297 frs-core:OwnedAssets 2023-01-01 2023-12-31 07031297 frs-core:CurrencyRisk 2023-01-01 2023-12-31 07031297 frs-core:MarketRisk 2023-01-01 2023-12-31 07031297 frs-core:InterestRateRisk 2023-01-01 2023-12-31 07031297 frs-core:DeferredTaxation 2023-01-01 2023-12-31 07031297 frs-core:DeferredTaxation 2022-12-31 07031297 frs-core:DeferredTaxation 2023-12-31 07031297 frs-core:OtherProvisionsContingentLiabilities 2023-01-01 2023-12-31 07031297 frs-core:OtherProvisionsContingentLiabilities 2022-12-31 07031297 frs-core:OtherProvisionsContingentLiabilities 2023-12-31 07031297 frs-core:ProvisionsDeferredTax 2023-12-31 07031297 frs-core:OtherDeferredTax 2023-12-31 07031297 frs-core:AcceleratedTaxDepreciationDeferredTax 2023-12-31 07031297 frs-core:TaxLossesCarry-forwardsDeferredTax 2023-12-31 07031297 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-12-31 07031297 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-01-01 2023-12-31 07031297 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-12-31 07031297 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-12-31 07031297 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-01-01 2023-12-31 07031297 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-12-31 07031297 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-12-31 07031297 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-01-01 2023-12-31 07031297 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-12-31 07031297 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-12-31 07031297 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-12-31 07031297 frs-core:RevaluationInvestmentPropertyDeferredTax 2023-12-31 07031297 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-12-31 07031297 frs-core:OtherPost-employmentBenefitsDeferredTax 2023-12-31 07031297 frs-core:Share-basedPaymentsDeferredTax 2023-12-31 07031297 frs-core:TaxCreditsDeferredTax 2023-12-31 07031297 frs-core:CostValuation 2022-12-31 07031297 frs-core:AdditionsToInvestments 2023-12-31 07031297 frs-core:DisposalsRepaymentsInvestments 2023-12-31 07031297 frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-12-31 07031297 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-12-31 07031297 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-12-31 07031297 frs-core:OtherIncreaseDecreaseInInvestments 2023-12-31 07031297 frs-core:CostValuation 2023-12-31 07031297 frs-core:ProvisionsForImpairmentInvestments 2022-12-31 07031297 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-12-31 07031297 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-12-31 07031297 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-12-31 07031297 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-12-31 07031297 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-12-31 07031297 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-12-31 07031297 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-12-31 07031297 frs-core:ProvisionsForImpairmentInvestments 2023-12-31 07031297 frs-core:ListedExchangeTraded 2023-12-31 07031297 frs-core:ListedExchangeTraded 2022-12-31 07031297 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-12-31 07031297 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-12-31 07031297 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-12-31 07031297 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-12-31 07031297 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-12-31 07031297 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-12-31 07031297 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-12-31 07031297 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-12-31 07031297 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 07031297 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-12-31 07031297 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-12-31 07031297 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-12-31 07031297 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-12-31 07031297 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-12-31 07031297 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-12-31 07031297 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-12-31 07031297 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-12-31 07031297 frs-core:UnlistedNon-exchangeTraded 2023-12-31 07031297 frs-core:UnlistedNon-exchangeTraded 2022-12-31 07031297 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-12-31 07031297 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 07031297 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 07031297 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 07031297 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 07031297 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 07031297 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 07031297 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-12-31 07031297 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 07031297 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 07031297 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 07031297 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 07031297 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 07031297 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-12-31 07031297 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 07031297 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 07031297 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 07031297 dpl-frs:CostSales 2023-01-01 2023-12-31 07031297 dpl-frs:CostSales 2022-12-31 07031297 dpl-frs:CostSales 2023-12-31 07031297 dpl-frs:DistributionCosts 2023-01-01 2023-12-31 07031297 dpl-frs:AdministrativeExpenses 2023-01-01 2023-12-31 07031297 frs-bus:Director1 2023-01-01 2023-12-31 07031297 frs-bus:Director1 2022-12-31 07031297 frs-bus:Director1 2023-12-31 07031297 frs-bus:Director2 2023-01-01 2023-12-31 07031297 frs-bus:Director2 2022-12-31 07031297 frs-bus:Director2 2023-12-31 07031297 frs-bus:Director3 2023-01-01 2023-12-31 07031297 frs-bus:Director3 2022-12-31 07031297 frs-bus:Director3 2023-12-31 07031297 frs-bus:Director4 2023-01-01 2023-12-31 07031297 frs-bus:Director4 2022-12-31 07031297 frs-bus:Director4 2023-12-31 07031297 frs-bus:Director5 2023-01-01 2023-12-31 07031297 frs-bus:Director5 2022-12-31 07031297 frs-bus:Director5 2023-12-31 07031297 frs-bus:Director6 2023-01-01 2023-12-31 07031297 frs-bus:Director6 2022-12-31 07031297 frs-bus:Director6 2023-12-31 07031297 1 2023-01-01 2023-12-31 07031297 frs-core:CurrentFinancialInstruments 1 2023-12-31 07031297 frs-core:Non-currentFinancialInstruments 1 2023-12-31 07031297 2 2023-01-01 2023-12-31 07031297 frs-core:CurrentFinancialInstruments 2 2023-12-31 07031297 frs-core:Non-currentFinancialInstruments 2 2023-12-31 07031297 3 2023-01-01 2023-12-31 07031297 frs-core:CurrentFinancialInstruments 3 2023-12-31 07031297 frs-core:Non-currentFinancialInstruments 3 2023-12-31 07031297 4 2023-01-01 2023-12-31 07031297 frs-core:CurrentFinancialInstruments 4 2023-12-31 07031297 frs-core:Non-currentFinancialInstruments 4 2023-12-31 07031297 5 2023-01-01 2023-12-31 07031297 frs-core:CurrentFinancialInstruments 5 2023-12-31 07031297 frs-core:Non-currentFinancialInstruments 5 2023-12-31 07031297 6 2023-01-01 2023-12-31 07031297 frs-core:CurrentFinancialInstruments 6 2023-12-31 07031297 frs-core:Non-currentFinancialInstruments 6 2023-12-31 07031297 7 2023-01-01 2023-12-31 07031297 frs-core:CurrentFinancialInstruments 7 2023-12-31 07031297 frs-core:Non-currentFinancialInstruments 7 2023-12-31 07031297 8 2023-01-01 2023-12-31 07031297 frs-core:CurrentFinancialInstruments 8 2023-12-31 07031297 frs-core:Non-currentFinancialInstruments 8 2023-12-31 07031297 9 2023-01-01 2023-12-31 07031297 frs-core:CurrentFinancialInstruments 9 2023-12-31 07031297 frs-core:Non-currentFinancialInstruments 9 2023-12-31 07031297 10 2023-01-01 2023-12-31 07031297 frs-core:CurrentFinancialInstruments 10 2023-12-31 07031297 frs-core:Non-currentFinancialInstruments 10 2023-12-31 07031297 11 2023-01-01 2023-12-31 07031297 frs-core:CurrentFinancialInstruments 11 2023-12-31 07031297 frs-core:Non-currentFinancialInstruments 11 2023-12-31 07031297 12 2023-01-01 2023-12-31 07031297 frs-core:CurrentFinancialInstruments 12 2023-12-31 07031297 frs-core:Non-currentFinancialInstruments 12 2023-12-31 07031297 13 2023-01-01 2023-12-31 07031297 frs-core:CurrentFinancialInstruments 13 2023-12-31 07031297 frs-core:Non-currentFinancialInstruments 13 2023-12-31 07031297 14 2023-01-01 2023-12-31 07031297 frs-core:CurrentFinancialInstruments 14 2023-12-31 07031297 frs-core:Non-currentFinancialInstruments 14 2023-12-31 07031297 15 2023-01-01 2023-12-31 07031297 frs-core:CurrentFinancialInstruments 15 2023-12-31 07031297 frs-core:Non-currentFinancialInstruments 15 2023-12-31 07031297 16 2023-01-01 2023-12-31 07031297 frs-core:CurrentFinancialInstruments 16 2023-12-31 07031297 frs-core:Non-currentFinancialInstruments 16 2023-12-31 07031297 17 2023-01-01 2023-12-31 07031297 frs-core:CurrentFinancialInstruments 17 2023-12-31 07031297 frs-core:Non-currentFinancialInstruments 17 2023-12-31 07031297 18 2023-01-01 2023-12-31 07031297 frs-core:CurrentFinancialInstruments 18 2023-12-31 07031297 frs-core:Non-currentFinancialInstruments 18 2023-12-31 07031297 19 2023-01-01 2023-12-31 07031297 frs-core:CurrentFinancialInstruments 19 2023-12-31 07031297 frs-core:Non-currentFinancialInstruments 19 2023-12-31 07031297 20 2023-01-01 2023-12-31 07031297 frs-core:CurrentFinancialInstruments 20 2023-12-31 07031297 frs-core:Non-currentFinancialInstruments 20 2023-12-31 07031297 dpl-frs:Item1 2023-01-01 2023-12-31 07031297 dpl-frs:Item1 2022-12-31 07031297 dpl-frs:Item1 2023-12-31 07031297 dpl-frs:CostSales dpl-frs:Item1 2023-01-01 2023-12-31 07031297 dpl-frs:CostSales dpl-frs:Item1 2022-12-31 07031297 dpl-frs:CostSales dpl-frs:Item1 2023-12-31 07031297 dpl-frs:DistributionCosts dpl-frs:Item1 2023-01-01 2023-12-31 07031297 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2023-01-01 2023-12-31 07031297 dpl-frs:Item2 2023-01-01 2023-12-31 07031297 dpl-frs:Item2 2022-12-31 07031297 dpl-frs:Item2 2023-12-31 07031297 dpl-frs:CostSales dpl-frs:Item2 2023-01-01 2023-12-31 07031297 dpl-frs:CostSales dpl-frs:Item2 2022-12-31 07031297 dpl-frs:CostSales dpl-frs:Item2 2023-12-31 07031297 dpl-frs:DistributionCosts dpl-frs:Item2 2023-01-01 2023-12-31 07031297 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2023-01-01 2023-12-31 07031297 dpl-frs:Item3 2023-01-01 2023-12-31 07031297 dpl-frs:Item3 2022-12-31 07031297 dpl-frs:Item3 2023-12-31 07031297 dpl-frs:CostSales dpl-frs:Item3 2023-01-01 2023-12-31 07031297 dpl-frs:CostSales dpl-frs:Item3 2022-12-31 07031297 dpl-frs:CostSales dpl-frs:Item3 2023-12-31 07031297 dpl-frs:DistributionCosts dpl-frs:Item3 2023-01-01 2023-12-31 07031297 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2023-01-01 2023-12-31 07031297 dpl-frs:Item4 2023-01-01 2023-12-31 07031297 dpl-frs:Item4 2022-12-31 07031297 dpl-frs:Item4 2023-12-31 07031297 dpl-frs:CostSales dpl-frs:Item4 2023-01-01 2023-12-31 07031297 dpl-frs:CostSales dpl-frs:Item4 2022-12-31 07031297 dpl-frs:CostSales dpl-frs:Item4 2023-12-31 07031297 dpl-frs:DistributionCosts dpl-frs:Item4 2023-01-01 2023-12-31 07031297 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2023-01-01 2023-12-31 07031297 dpl-frs:Item5 2023-01-01 2023-12-31 07031297 dpl-frs:Item5 2022-12-31 07031297 dpl-frs:Item5 2023-12-31 07031297 dpl-frs:CostSales dpl-frs:Item5 2023-01-01 2023-12-31 07031297 dpl-frs:CostSales dpl-frs:Item5 2022-12-31 07031297 dpl-frs:CostSales dpl-frs:Item5 2023-12-31 07031297 dpl-frs:DistributionCosts dpl-frs:Item5 2023-01-01 2023-12-31 07031297 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2023-01-01 2023-12-31 07031297 dpl-frs:Item6 2023-01-01 2023-12-31 07031297 dpl-frs:Item6 2022-12-31 07031297 dpl-frs:Item6 2023-12-31 07031297 dpl-frs:CostSales dpl-frs:Item6 2023-01-01 2023-12-31 07031297 dpl-frs:CostSales dpl-frs:Item6 2022-12-31 07031297 dpl-frs:CostSales dpl-frs:Item6 2023-12-31 07031297 dpl-frs:DistributionCosts dpl-frs:Item6 2023-01-01 2023-12-31 07031297 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2023-01-01 2023-12-31 07031297 dpl-frs:Item7 2023-01-01 2023-12-31 07031297 dpl-frs:Item7 2022-12-31 07031297 dpl-frs:Item7 2023-12-31 07031297 dpl-frs:CostSales dpl-frs:Item7 2023-01-01 2023-12-31 07031297 dpl-frs:CostSales dpl-frs:Item7 2022-12-31 07031297 dpl-frs:CostSales dpl-frs:Item7 2023-12-31 07031297 dpl-frs:DistributionCosts dpl-frs:Item7 2023-01-01 2023-12-31 07031297 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2023-01-01 2023-12-31 07031297 dpl-frs:Item8 2023-01-01 2023-12-31 07031297 dpl-frs:Item8 2022-12-31 07031297 dpl-frs:Item8 2023-12-31 07031297 dpl-frs:CostSales dpl-frs:Item8 2023-01-01 2023-12-31 07031297 dpl-frs:CostSales dpl-frs:Item8 2022-12-31 07031297 dpl-frs:CostSales dpl-frs:Item8 2023-12-31 07031297 dpl-frs:DistributionCosts dpl-frs:Item8 2023-01-01 2023-12-31 07031297 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2023-01-01 2023-12-31 07031297 dpl-frs:Item9 2023-01-01 2023-12-31 07031297 dpl-frs:Item9 2022-12-31 07031297 dpl-frs:Item9 2023-12-31 07031297 dpl-frs:CostSales dpl-frs:Item9 2023-01-01 2023-12-31 07031297 dpl-frs:CostSales dpl-frs:Item9 2022-12-31 07031297 dpl-frs:CostSales dpl-frs:Item9 2023-12-31 07031297 dpl-frs:DistributionCosts dpl-frs:Item9 2023-01-01 2023-12-31 07031297 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2023-01-01 2023-12-31 07031297 dpl-frs:Item10 2023-01-01 2023-12-31 07031297 dpl-frs:Item10 2022-12-31 07031297 dpl-frs:Item10 2023-12-31 07031297 dpl-frs:CostSales dpl-frs:Item10 2023-01-01 2023-12-31 07031297 dpl-frs:CostSales dpl-frs:Item10 2022-12-31 07031297 dpl-frs:CostSales dpl-frs:Item10 2023-12-31 07031297 dpl-frs:DistributionCosts dpl-frs:Item10 2023-01-01 2023-12-31 07031297 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2023-01-01 2023-12-31 07031297 dpl-frs:Item11 2023-01-01 2023-12-31 07031297 dpl-frs:Item11 2022-12-31 07031297 dpl-frs:Item11 2023-12-31 07031297 dpl-frs:CostSales dpl-frs:Item11 2023-01-01 2023-12-31 07031297 dpl-frs:CostSales dpl-frs:Item11 2022-12-31 07031297 dpl-frs:CostSales dpl-frs:Item11 2023-12-31 07031297 dpl-frs:DistributionCosts dpl-frs:Item11 2023-01-01 2023-12-31 07031297 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2023-01-01 2023-12-31 07031297 dpl-frs:Item12 2023-01-01 2023-12-31 07031297 dpl-frs:Item12 2022-12-31 07031297 dpl-frs:Item12 2023-12-31 07031297 dpl-frs:CostSales dpl-frs:Item12 2023-01-01 2023-12-31 07031297 dpl-frs:CostSales dpl-frs:Item12 2022-12-31 07031297 dpl-frs:CostSales dpl-frs:Item12 2023-12-31 07031297 dpl-frs:DistributionCosts dpl-frs:Item12 2023-01-01 2023-12-31 07031297 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2023-01-01 2023-12-31 07031297 1 2023-01-01 2023-12-31 07031297 frs-countries:EnglandWales 2023-01-01 2023-12-31 07031297 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-12-31 07031297 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-12-31 07031297 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-12-31 07031297 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-12-31 07031297 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-01-01 2022-12-31 07031297 frs-core:AllSubsidiaries 2022-01-01 2022-12-31 07031297 frs-core:KeyManagementPersonnel 2022-01-01 2022-12-31 07031297 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-01-01 2022-12-31 07031297 frs-core:OtherRelatedParties 2022-01-01 2022-12-31 07031297 2021-12-31 07031297 2022-12-31 07031297 2022-01-01 2022-12-31 07031297 frs-core:CurrentFinancialInstruments 2022-12-31 07031297 frs-core:CurrentFinancialInstruments 2022-01-01 2022-12-31 07031297 frs-core:Non-currentFinancialInstruments 2022-12-31 07031297 frs-core:Non-currentFinancialInstruments 2022-01-01 2022-12-31 07031297 frs-core:CurrentFinancialInstruments 2022-01-01 2022-12-31 07031297 frs-core:CurrentFinancialInstruments 2022-12-31 07031297 frs-core:AfterOneYear 2022-01-01 2022-12-31 07031297 frs-core:BetweenOneFiveYears 2022-01-01 2022-12-31 07031297 frs-core:BetweenOneFiveYears 2022-12-31 07031297 frs-core:ComputerEquipment 2022-12-31 07031297 frs-core:ComputerEquipment 2022-01-01 2022-12-31 07031297 frs-core:ComputerEquipment 2021-12-31 07031297 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-12-31 07031297 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-01-01 2022-12-31 07031297 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-12-31 07031297 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-12-31 07031297 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-01-01 2022-12-31 07031297 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-12-31 07031297 frs-core:FurnitureFittings 2022-12-31 07031297 frs-core:FurnitureFittings 2022-01-01 2022-12-31 07031297 frs-core:FurnitureFittings 2021-12-31 07031297 frs-core:NetGoodwill 2022-12-31 07031297 frs-core:NetGoodwill 2022-01-01 2022-12-31 07031297 frs-core:NetGoodwill 2021-12-31 07031297 frs-core:InvestmentPropertyIncludedWithinPPE 2022-12-31 07031297 frs-core:InvestmentPropertyIncludedWithinPPE 2022-01-01 2022-12-31 07031297 frs-core:InvestmentPropertyIncludedWithinPPE 2021-12-31 07031297 frs-core:LandBuildings 2022-12-31 07031297 frs-core:LandBuildings 2022-01-01 2022-12-31 07031297 frs-core:LandBuildings 2021-12-31 07031297 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-12-31 07031297 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-01-01 2022-12-31 07031297 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-12-31 07031297 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-12-31 07031297 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-01-01 2022-12-31 07031297 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-12-31 07031297 frs-core:MoreThanFiveYears 2022-01-01 2022-12-31 07031297 frs-core:MoreThanFiveYears 2022-12-31 07031297 frs-core:MotorVehicles 2022-12-31 07031297 frs-core:MotorVehicles 2022-01-01 2022-12-31 07031297 frs-core:MotorVehicles 2021-12-31 07031297 frs-core:OtherResidualIntangibleAssets 2022-12-31 07031297 frs-core:OtherResidualIntangibleAssets 2022-01-01 2022-12-31 07031297 frs-core:OtherResidualIntangibleAssets 2021-12-31 07031297 frs-core:PlantMachinery 2022-12-31 07031297 frs-core:PlantMachinery 2022-01-01 2022-12-31 07031297 frs-core:PlantMachinery 2021-12-31 07031297 frs-core:Secured 2022-12-31 07031297 frs-core:Unsecured 2022-12-31 07031297 frs-core:WithinOneYear 2022-01-01 2022-12-31 07031297 frs-core:WithinOneYear 2022-12-31 07031297 frs-core:CapitalRedemptionReserve 2022-01-01 2022-12-31 07031297 frs-core:CapitalRedemptionReserve 2021-12-31 07031297 frs-core:CapitalRedemptionReserve 2022-12-31 07031297 frs-core:OtherReservesSubtotal 2022-01-01 2022-12-31 07031297 frs-core:OtherReservesSubtotal 2021-12-31 07031297 frs-core:OtherReservesSubtotal 2022-12-31 07031297 frs-core:RevaluationReserve 2022-01-01 2022-12-31 07031297 frs-core:RevaluationReserve 2021-12-31 07031297 frs-core:RevaluationReserve 2022-12-31 07031297 frs-core:SharePremium 2022-01-01 2022-12-31 07031297 frs-core:SharePremium 2021-12-31 07031297 frs-core:SharePremium 2022-12-31 07031297 frs-core:ShareCapital 2022-01-01 2022-12-31 07031297 frs-core:ShareCapital 2021-12-31 07031297 frs-core:ShareCapital 2022-12-31 07031297 frs-core:RetainedEarningsAccumulatedLosses 2022-01-01 2022-12-31 07031297 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-12-31 07031297 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31 07031297 frs-core:RetainedEarningsAccumulatedLosses 2021-12-31 07031297 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31 07031297 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-12-31 07031297 frs-countries:UnitedKingdom 2022-01-01 2022-12-31 07031297 frs-countries:Europe 2022-01-01 2022-12-31 07031297 frs-countries:NorthAmerica 2022-01-01 2022-12-31 07031297 frs-countries:SouthAmerica 2022-01-01 2022-12-31 07031297 frs-countries:Asia 2022-01-01 2022-12-31 07031297 frs-countries:RestWorldOutsideUK 2022-01-01 2022-12-31 07031297 frs-bus:HighestPaidDirector 2022-01-01 2022-12-31 07031297 frs-bus:PrivateLimitedCompanyLtd 2022-01-01 2022-12-31 07031297 frs-bus:CompanyLimitedByGuarantee 2022-01-01 2022-12-31 07031297 frs-bus:LimitedLiabilityPartnershipLLP 2022-01-01 2022-12-31 07031297 frs-bus:LimitedLiabilityPartnershipsSORP 2022-01-01 2022-12-31 07031297 frs-bus:FullAccounts 2022-01-01 2022-12-31 07031297 frs-bus:FilletedAccounts 2022-01-01 2022-12-31 07031297 frs-bus:AbridgedAccounts 2022-01-01 2022-12-31 07031297 frs-bus:FRS102 2022-01-01 2022-12-31 07031297 frs-bus:MediumEntities 2022-01-01 2022-12-31 07031297 frs-bus:SmallEntities 2022-01-01 2022-12-31 07031297 frs-bus:EntityHasNeverTraded 2022-01-01 2022-12-31 07031297 frs-bus:EntityNoLongerTradingButTradedInPast 2022-01-01 2022-12-31 07031297 frs-bus:Audited 2022-01-01 2022-12-31 07031297 frs-bus:AuditExempt-NoAccountantsReport 2022-01-01 2022-12-31 07031297 frs-bus:AuditExemptWithAccountantsReport 2022-01-01 2022-12-31 07031297 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-01-01 2022-12-31 07031297 frs-bus:LargeCompaniesRegimeForAccounts 2022-01-01 2022-12-31 07031297 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-01-01 2022-12-31 07031297 frs-bus:SmallCompaniesRegimeForAccounts 2022-01-01 2022-12-31 07031297 frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-01-01 2022-12-31 07031297 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-01-01 2022-12-31 07031297 frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-01-01 2022-12-31 07031297 frs-bus:OrdinaryShareClass1 2022-01-01 2022-12-31 07031297 frs-bus:OrdinaryShareClass1 2021-12-31 07031297 frs-bus:OrdinaryShareClass1 2022-12-31 07031297 frs-bus:OrdinaryShareClass2 2022-01-01 2022-12-31 07031297 frs-bus:OrdinaryShareClass2 2021-12-31 07031297 frs-bus:OrdinaryShareClass2 2022-12-31 07031297 frs-bus:OrdinaryShareClass3 2022-01-01 2022-12-31 07031297 frs-bus:OrdinaryShareClass3 2021-12-31 07031297 frs-bus:OrdinaryShareClass3 2022-12-31 07031297 frs-bus:OrdinaryShareClass4 2022-01-01 2022-12-31 07031297 frs-bus:OrdinaryShareClass4 2021-12-31 07031297 frs-bus:OrdinaryShareClass4 2022-12-31 07031297 frs-bus:OrdinaryShareClass5 2022-01-01 2022-12-31 07031297 frs-bus:OrdinaryShareClass5 2021-12-31 07031297 frs-bus:OrdinaryShareClass5 2022-12-31 07031297 frs-bus:PreferenceShareClass1 2022-01-01 2022-12-31 07031297 frs-bus:PreferenceShareClass1 2021-12-31 07031297 frs-bus:PreferenceShareClass1 2022-12-31 07031297 frs-bus:PreferenceShareClass2 2022-01-01 2022-12-31 07031297 frs-bus:PreferenceShareClass2 2021-12-31 07031297 frs-bus:PreferenceShareClass2 2022-12-31 07031297 frs-bus:PreferenceShareClass3 2022-01-01 2022-12-31 07031297 frs-bus:PreferenceShareClass3 2021-12-31 07031297 frs-bus:PreferenceShareClass3 2022-12-31 07031297 frs-bus:PreferenceShareClass4 2022-01-01 2022-12-31 07031297 frs-bus:PreferenceShareClass4 2021-12-31 07031297 frs-bus:PreferenceShareClass4 2022-12-31 07031297 frs-bus:PreferenceShareClass5 2022-01-01 2022-12-31 07031297 frs-bus:PreferenceShareClass5 2021-12-31 07031297 frs-bus:PreferenceShareClass5 2022-12-31 07031297 1 2022-01-01 2022-12-31 07031297 1 2022-12-31 07031297 1 2022-01-01 2022-12-31 07031297 frs-core:LeasedAssets 2022-01-01 2022-12-31 07031297 frs-core:OwnedAssets 2022-01-01 2022-12-31 07031297 frs-core:CurrencyRisk 2022-01-01 2022-12-31 07031297 frs-core:MarketRisk 2022-01-01 2022-12-31 07031297 frs-core:InterestRateRisk 2022-01-01 2022-12-31 07031297 frs-core:DeferredTaxation 2022-01-01 2022-12-31 07031297 frs-core:DeferredTaxation 2021-12-31 07031297 frs-core:DeferredTaxation 2022-12-31 07031297 frs-core:OtherProvisionsContingentLiabilities 2022-01-01 2022-12-31 07031297 frs-core:OtherProvisionsContingentLiabilities 2021-12-31 07031297 frs-core:OtherProvisionsContingentLiabilities 2022-12-31 07031297 frs-core:ProvisionsDeferredTax 2022-12-31 07031297 frs-core:OtherDeferredTax 2022-12-31 07031297 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-12-31 07031297 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-12-31 07031297 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-12-31 07031297 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-01-01 2022-12-31 07031297 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-12-31 07031297 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-12-31 07031297 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-01-01 2022-12-31 07031297 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-12-31 07031297 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-12-31 07031297 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-01-01 2022-12-31 07031297 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-12-31 07031297 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-12-31 07031297 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-12-31 07031297 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-12-31 07031297 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-12-31 07031297 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-12-31 07031297 frs-core:Share-basedPaymentsDeferredTax 2022-12-31 07031297 frs-core:TaxCreditsDeferredTax 2022-12-31 07031297 frs-core:CostValuation 2021-12-31 07031297 frs-core:AdditionsToInvestments 2022-12-31 07031297 frs-core:DisposalsRepaymentsInvestments 2022-12-31 07031297 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-12-31 07031297 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-12-31 07031297 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-12-31 07031297 frs-core:OtherIncreaseDecreaseInInvestments 2022-12-31 07031297 frs-core:CostValuation 2022-12-31 07031297 frs-core:ProvisionsForImpairmentInvestments 2021-12-31 07031297 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-12-31 07031297 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-12-31 07031297 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-12-31 07031297 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-12-31 07031297 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-12-31 07031297 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-12-31 07031297 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-12-31 07031297 frs-core:ProvisionsForImpairmentInvestments 2022-12-31 07031297 frs-core:ListedExchangeTraded 2022-12-31 07031297 frs-core:ListedExchangeTraded 2021-12-31 07031297 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-12-31 07031297 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-12-31 07031297 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-12-31 07031297 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-12-31 07031297 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-12-31 07031297 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-12-31 07031297 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-12-31 07031297 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-12-31 07031297 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 07031297 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 07031297 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 07031297 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 07031297 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 07031297 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-12-31 07031297 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 07031297 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 07031297 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 07031297 frs-core:UnlistedNon-exchangeTraded 2022-12-31 07031297 frs-core:UnlistedNon-exchangeTraded 2021-12-31 07031297 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-12-31 07031297 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 07031297 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 07031297 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 07031297 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 07031297 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 07031297 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 07031297 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-12-31 07031297 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 07031297 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 07031297 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 07031297 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 07031297 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 07031297 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-12-31 07031297 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 07031297 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 07031297 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 07031297 dpl-frs:CostSales 2022-01-01 2022-12-31 07031297 dpl-frs:CostSales 2021-12-31 07031297 dpl-frs:CostSales 2022-12-31 07031297 dpl-frs:DistributionCosts 2022-01-01 2022-12-31 07031297 dpl-frs:AdministrativeExpenses 2022-01-01 2022-12-31 07031297 frs-bus:Director1 2022-01-01 2022-12-31 07031297 frs-bus:Director1 2021-12-31 07031297 frs-bus:Director1 2022-12-31 07031297 frs-bus:Director2 2022-01-01 2022-12-31 07031297 frs-bus:Director2 2021-12-31 07031297 frs-bus:Director2 2022-12-31 07031297 frs-bus:Director3 2022-01-01 2022-12-31 07031297 frs-bus:Director3 2021-12-31 07031297 frs-bus:Director3 2022-12-31 07031297 frs-bus:Director4 2022-01-01 2022-12-31 07031297 frs-bus:Director4 2021-12-31 07031297 frs-bus:Director4 2022-12-31 07031297 frs-bus:Director5 2022-01-01 2022-12-31 07031297 frs-bus:Director5 2021-12-31 07031297 frs-bus:Director5 2022-12-31 07031297 frs-bus:Director6 2022-01-01 2022-12-31 07031297 frs-bus:Director6 2021-12-31 07031297 frs-bus:Director6 2022-12-31 07031297 1 2022-01-01 2022-12-31 07031297 frs-core:CurrentFinancialInstruments 1 2022-12-31 07031297 frs-core:Non-currentFinancialInstruments 1 2022-12-31 07031297 2 2022-01-01 2022-12-31 07031297 frs-core:CurrentFinancialInstruments 2 2022-12-31 07031297 frs-core:Non-currentFinancialInstruments 2 2022-12-31 07031297 3 2022-01-01 2022-12-31 07031297 frs-core:CurrentFinancialInstruments 3 2022-12-31 07031297 frs-core:Non-currentFinancialInstruments 3 2022-12-31 07031297 4 2022-01-01 2022-12-31 07031297 frs-core:CurrentFinancialInstruments 4 2022-12-31 07031297 frs-core:Non-currentFinancialInstruments 4 2022-12-31 07031297 5 2022-01-01 2022-12-31 07031297 frs-core:CurrentFinancialInstruments 5 2022-12-31 07031297 frs-core:Non-currentFinancialInstruments 5 2022-12-31 07031297 6 2022-01-01 2022-12-31 07031297 frs-core:CurrentFinancialInstruments 6 2022-12-31 07031297 frs-core:Non-currentFinancialInstruments 6 2022-12-31 07031297 7 2022-01-01 2022-12-31 07031297 frs-core:CurrentFinancialInstruments 7 2022-12-31 07031297 frs-core:Non-currentFinancialInstruments 7 2022-12-31 07031297 8 2022-01-01 2022-12-31 07031297 frs-core:CurrentFinancialInstruments 8 2022-12-31 07031297 frs-core:Non-currentFinancialInstruments 8 2022-12-31 07031297 9 2022-01-01 2022-12-31 07031297 frs-core:CurrentFinancialInstruments 9 2022-12-31 07031297 frs-core:Non-currentFinancialInstruments 9 2022-12-31 07031297 10 2022-01-01 2022-12-31 07031297 frs-core:CurrentFinancialInstruments 10 2022-12-31 07031297 frs-core:Non-currentFinancialInstruments 10 2022-12-31 07031297 11 2022-01-01 2022-12-31 07031297 frs-core:CurrentFinancialInstruments 11 2022-12-31 07031297 frs-core:Non-currentFinancialInstruments 11 2022-12-31 07031297 12 2022-01-01 2022-12-31 07031297 frs-core:CurrentFinancialInstruments 12 2022-12-31 07031297 frs-core:Non-currentFinancialInstruments 12 2022-12-31 07031297 13 2022-01-01 2022-12-31 07031297 frs-core:CurrentFinancialInstruments 13 2022-12-31 07031297 frs-core:Non-currentFinancialInstruments 13 2022-12-31 07031297 14 2022-01-01 2022-12-31 07031297 frs-core:CurrentFinancialInstruments 14 2022-12-31 07031297 frs-core:Non-currentFinancialInstruments 14 2022-12-31 07031297 15 2022-01-01 2022-12-31 07031297 frs-core:CurrentFinancialInstruments 15 2022-12-31 07031297 frs-core:Non-currentFinancialInstruments 15 2022-12-31 07031297 16 2022-01-01 2022-12-31 07031297 frs-core:CurrentFinancialInstruments 16 2022-12-31 07031297 frs-core:Non-currentFinancialInstruments 16 2022-12-31 07031297 17 2022-01-01 2022-12-31 07031297 frs-core:CurrentFinancialInstruments 17 2022-12-31 07031297 frs-core:Non-currentFinancialInstruments 17 2022-12-31 07031297 18 2022-01-01 2022-12-31 07031297 frs-core:CurrentFinancialInstruments 18 2022-12-31 07031297 frs-core:Non-currentFinancialInstruments 18 2022-12-31 07031297 19 2022-01-01 2022-12-31 07031297 frs-core:CurrentFinancialInstruments 19 2022-12-31 07031297 frs-core:Non-currentFinancialInstruments 19 2022-12-31 07031297 20 2022-01-01 2022-12-31 07031297 frs-core:CurrentFinancialInstruments 20 2022-12-31 07031297 frs-core:Non-currentFinancialInstruments 20 2022-12-31 07031297 dpl-frs:Item1 2022-01-01 2022-12-31 07031297 dpl-frs:Item1 2021-12-31 07031297 dpl-frs:Item1 2022-12-31 07031297 dpl-frs:CostSales dpl-frs:Item1 2022-01-01 2022-12-31 07031297 dpl-frs:CostSales dpl-frs:Item1 2021-12-31 07031297 dpl-frs:CostSales dpl-frs:Item1 2022-12-31 07031297 dpl-frs:DistributionCosts dpl-frs:Item1 2022-01-01 2022-12-31 07031297 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-01-01 2022-12-31 07031297 dpl-frs:Item2 2022-01-01 2022-12-31 07031297 dpl-frs:Item2 2021-12-31 07031297 dpl-frs:Item2 2022-12-31 07031297 dpl-frs:CostSales dpl-frs:Item2 2022-01-01 2022-12-31 07031297 dpl-frs:CostSales dpl-frs:Item2 2021-12-31 07031297 dpl-frs:CostSales dpl-frs:Item2 2022-12-31 07031297 dpl-frs:DistributionCosts dpl-frs:Item2 2022-01-01 2022-12-31 07031297 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-01-01 2022-12-31 07031297 dpl-frs:Item3 2022-01-01 2022-12-31 07031297 dpl-frs:Item3 2021-12-31 07031297 dpl-frs:Item3 2022-12-31 07031297 dpl-frs:CostSales dpl-frs:Item3 2022-01-01 2022-12-31 07031297 dpl-frs:CostSales dpl-frs:Item3 2021-12-31 07031297 dpl-frs:CostSales dpl-frs:Item3 2022-12-31 07031297 dpl-frs:DistributionCosts dpl-frs:Item3 2022-01-01 2022-12-31 07031297 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-01-01 2022-12-31 07031297 dpl-frs:Item4 2022-01-01 2022-12-31 07031297 dpl-frs:Item4 2021-12-31 07031297 dpl-frs:Item4 2022-12-31 07031297 dpl-frs:CostSales dpl-frs:Item4 2022-01-01 2022-12-31 07031297 dpl-frs:CostSales dpl-frs:Item4 2021-12-31 07031297 dpl-frs:CostSales dpl-frs:Item4 2022-12-31 07031297 dpl-frs:DistributionCosts dpl-frs:Item4 2022-01-01 2022-12-31 07031297 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-01-01 2022-12-31 07031297 dpl-frs:Item5 2022-01-01 2022-12-31 07031297 dpl-frs:Item5 2021-12-31 07031297 dpl-frs:Item5 2022-12-31 07031297 dpl-frs:CostSales dpl-frs:Item5 2022-01-01 2022-12-31 07031297 dpl-frs:CostSales dpl-frs:Item5 2021-12-31 07031297 dpl-frs:CostSales dpl-frs:Item5 2022-12-31 07031297 dpl-frs:DistributionCosts dpl-frs:Item5 2022-01-01 2022-12-31 07031297 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-01-01 2022-12-31 07031297 dpl-frs:Item6 2022-01-01 2022-12-31 07031297 dpl-frs:Item6 2021-12-31 07031297 dpl-frs:Item6 2022-12-31 07031297 dpl-frs:CostSales dpl-frs:Item6 2022-01-01 2022-12-31 07031297 dpl-frs:CostSales dpl-frs:Item6 2021-12-31 07031297 dpl-frs:CostSales dpl-frs:Item6 2022-12-31 07031297 dpl-frs:DistributionCosts dpl-frs:Item6 2022-01-01 2022-12-31 07031297 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-01-01 2022-12-31 07031297 dpl-frs:Item7 2022-01-01 2022-12-31 07031297 dpl-frs:Item7 2021-12-31 07031297 dpl-frs:Item7 2022-12-31 07031297 dpl-frs:CostSales dpl-frs:Item7 2022-01-01 2022-12-31 07031297 dpl-frs:CostSales dpl-frs:Item7 2021-12-31 07031297 dpl-frs:CostSales dpl-frs:Item7 2022-12-31 07031297 dpl-frs:DistributionCosts dpl-frs:Item7 2022-01-01 2022-12-31 07031297 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-01-01 2022-12-31 07031297 dpl-frs:Item8 2022-01-01 2022-12-31 07031297 dpl-frs:Item8 2021-12-31 07031297 dpl-frs:Item8 2022-12-31 07031297 dpl-frs:CostSales dpl-frs:Item8 2022-01-01 2022-12-31 07031297 dpl-frs:CostSales dpl-frs:Item8 2021-12-31 07031297 dpl-frs:CostSales dpl-frs:Item8 2022-12-31 07031297 dpl-frs:DistributionCosts dpl-frs:Item8 2022-01-01 2022-12-31 07031297 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-01-01 2022-12-31 07031297 dpl-frs:Item9 2022-01-01 2022-12-31 07031297 dpl-frs:Item9 2021-12-31 07031297 dpl-frs:Item9 2022-12-31 07031297 dpl-frs:CostSales dpl-frs:Item9 2022-01-01 2022-12-31 07031297 dpl-frs:CostSales dpl-frs:Item9 2021-12-31 07031297 dpl-frs:CostSales dpl-frs:Item9 2022-12-31 07031297 dpl-frs:DistributionCosts dpl-frs:Item9 2022-01-01 2022-12-31 07031297 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-01-01 2022-12-31 07031297 dpl-frs:Item10 2022-01-01 2022-12-31 07031297 dpl-frs:Item10 2021-12-31 07031297 dpl-frs:Item10 2022-12-31 07031297 dpl-frs:CostSales dpl-frs:Item10 2022-01-01 2022-12-31 07031297 dpl-frs:CostSales dpl-frs:Item10 2021-12-31 07031297 dpl-frs:CostSales dpl-frs:Item10 2022-12-31 07031297 dpl-frs:DistributionCosts dpl-frs:Item10 2022-01-01 2022-12-31 07031297 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-01-01 2022-12-31 07031297 dpl-frs:Item11 2022-01-01 2022-12-31 07031297 dpl-frs:Item11 2021-12-31 07031297 dpl-frs:Item11 2022-12-31 07031297 dpl-frs:CostSales dpl-frs:Item11 2022-01-01 2022-12-31 07031297 dpl-frs:CostSales dpl-frs:Item11 2021-12-31 07031297 dpl-frs:CostSales dpl-frs:Item11 2022-12-31 07031297 dpl-frs:DistributionCosts dpl-frs:Item11 2022-01-01 2022-12-31 07031297 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-01-01 2022-12-31 07031297 dpl-frs:Item12 2022-01-01 2022-12-31 07031297 dpl-frs:Item12 2021-12-31 07031297 dpl-frs:Item12 2022-12-31 07031297 dpl-frs:CostSales dpl-frs:Item12 2022-01-01 2022-12-31 07031297 dpl-frs:CostSales dpl-frs:Item12 2021-12-31 07031297 dpl-frs:CostSales dpl-frs:Item12 2022-12-31 07031297 dpl-frs:DistributionCosts dpl-frs:Item12 2022-01-01 2022-12-31 07031297 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-01-01 2022-12-31 07031297 1 2022-01-01 2022-12-31 07031297 frs-countries:EnglandWales 2022-01-01 2022-12-31
Hollywood Court Freehold Limited
Financial Statements
For The Year Ended 31 December 2023
TaxAssist Accountants
133 Station Road
Sidcup
DA15 7AA
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 07031297
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 32,500 32,500
32,500 32,500
CURRENT ASSETS
Debtors 4 112 112
112 112
Creditors: Amounts Falling Due Within One Year 5 (32,500 ) (32,500 )
NET CURRENT ASSETS (LIABILITIES) (32,388 ) (32,388 )
TOTAL ASSETS LESS CURRENT LIABILITIES 112 112
NET ASSETS 112 112
CAPITAL AND RESERVES
Called up share capital 6 17 17
Profit and Loss Account 95 95
SHAREHOLDERS' FUNDS 112 112
Page 1
Page 2
For the year ending 31 December 2023 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Albert Harrington
Director
13 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. Accounting Policies
1.1. Basis of Preparation of Financial Statements
These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.
1.2. 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:
Freehold Nil %
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: NIL (2022: NIL)
- -
3. Tangible Assets
Land & Property
Freehold
£
Cost
As at 1 January 2023 32,500
As at 31 December 2023 32,500
Net Book Value
As at 31 December 2023 32,500
As at 1 January 2023 32,500
4. Debtors
2023 2022
£ £
Due within one year
Other debtors 112 112
112 112
Page 3
Page 4
5. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Other creditors 32,500 32,500
32,500 32,500
6. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 17 17
7. General Information
Hollywood Court Freehold Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07031297 . The registered office is 61 New Street Hill, Bromley, Kent, BR1 5AX.
Page 4