Acorah Software Products - Accounts Production 14.3.260 false true 31 May 2022 1 June 2021 false 1 June 2022 31 May 2023 31 May 2023 3571440 Mr Glenn Charles Robert Rowland true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 3571440 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-05-31 3571440 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-05-31 3571440 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-05-31 3571440 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-05-31 3571440 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-06-01 2023-05-31 3571440 frs-core:AllSubsidiaries 2022-06-01 2023-05-31 3571440 frs-core:KeyManagementPersonnel 2022-06-01 2023-05-31 3571440 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-06-01 2023-05-31 3571440 frs-core:OtherRelatedParties 2022-06-01 2023-05-31 3571440 2022-05-31 3571440 2023-05-31 3571440 2022-06-01 2023-05-31 3571440 frs-core:CurrentFinancialInstruments 2023-05-31 3571440 frs-core:CurrentFinancialInstruments 2022-06-01 2023-05-31 3571440 frs-core:Non-currentFinancialInstruments 2023-05-31 3571440 frs-core:Non-currentFinancialInstruments 2022-06-01 2023-05-31 3571440 frs-core:CurrentFinancialInstruments 2022-06-01 2023-05-31 3571440 frs-core:CurrentFinancialInstruments 2023-05-31 3571440 frs-core:AfterOneYear 2022-06-01 2023-05-31 3571440 frs-core:BetweenOneFiveYears 2022-06-01 2023-05-31 3571440 frs-core:BetweenOneFiveYears 2023-05-31 3571440 frs-core:ComputerEquipment 2023-05-31 3571440 frs-core:ComputerEquipment 2022-06-01 2023-05-31 3571440 frs-core:ComputerEquipment 2022-05-31 3571440 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-05-31 3571440 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-06-01 2023-05-31 3571440 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-05-31 3571440 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-05-31 3571440 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-06-01 2023-05-31 3571440 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-05-31 3571440 frs-core:FurnitureFittings 2023-05-31 3571440 frs-core:FurnitureFittings 2022-06-01 2023-05-31 3571440 frs-core:FurnitureFittings 2022-05-31 3571440 frs-core:NetGoodwill 2023-05-31 3571440 frs-core:NetGoodwill 2022-06-01 2023-05-31 3571440 frs-core:NetGoodwill 2022-05-31 3571440 frs-core:InvestmentPropertyIncludedWithinPPE 2023-05-31 3571440 frs-core:InvestmentPropertyIncludedWithinPPE 2022-06-01 2023-05-31 3571440 frs-core:InvestmentPropertyIncludedWithinPPE 2022-05-31 3571440 frs-core:LandBuildings 2023-05-31 3571440 frs-core:LandBuildings 2022-06-01 2023-05-31 3571440 frs-core:LandBuildings 2022-05-31 3571440 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-05-31 3571440 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-06-01 2023-05-31 3571440 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-05-31 3571440 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-05-31 3571440 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-06-01 2023-05-31 3571440 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-05-31 3571440 frs-core:MoreThanFiveYears 2022-06-01 2023-05-31 3571440 frs-core:MoreThanFiveYears 2023-05-31 3571440 frs-core:MotorVehicles 2023-05-31 3571440 frs-core:MotorVehicles 2022-06-01 2023-05-31 3571440 frs-core:MotorVehicles 2022-05-31 3571440 frs-core:OtherResidualIntangibleAssets 2023-05-31 3571440 frs-core:OtherResidualIntangibleAssets 2022-06-01 2023-05-31 3571440 frs-core:OtherResidualIntangibleAssets 2022-05-31 3571440 frs-core:PlantMachinery 2023-05-31 3571440 frs-core:PlantMachinery 2022-06-01 2023-05-31 3571440 frs-core:PlantMachinery 2022-05-31 3571440 frs-core:Secured 2023-05-31 3571440 frs-core:Unsecured 2023-05-31 3571440 frs-core:WithinOneYear 2022-06-01 2023-05-31 3571440 frs-core:WithinOneYear 2023-05-31 3571440 frs-core:CapitalRedemptionReserve 2022-06-01 2023-05-31 3571440 frs-core:CapitalRedemptionReserve 2022-05-31 3571440 frs-core:CapitalRedemptionReserve 2023-05-31 3571440 frs-core:OtherReservesSubtotal 2022-06-01 2023-05-31 3571440 frs-core:OtherReservesSubtotal 2022-05-31 3571440 frs-core:OtherReservesSubtotal 2023-05-31 3571440 frs-core:RevaluationReserve 2022-06-01 2023-05-31 3571440 frs-core:RevaluationReserve 2022-05-31 3571440 frs-core:RevaluationReserve 2023-05-31 3571440 frs-core:SharePremium 2022-06-01 2023-05-31 3571440 frs-core:SharePremium 2022-05-31 3571440 frs-core:SharePremium 2023-05-31 3571440 frs-core:ShareCapital 2022-06-01 2023-05-31 3571440 frs-core:ShareCapital 2022-05-31 3571440 frs-core:ShareCapital 2023-05-31 3571440 frs-core:RetainedEarningsAccumulatedLosses 2022-06-01 2023-05-31 3571440 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-05-31 3571440 frs-core:RetainedEarningsAccumulatedLosses 2023-05-31 3571440 frs-core:RetainedEarningsAccumulatedLosses 2022-05-31 3571440 frs-core:RetainedEarningsAccumulatedLosses 2023-05-31 3571440 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-05-31 3571440 frs-countries:UnitedKingdom 2022-06-01 2023-05-31 3571440 frs-countries:Europe 2022-06-01 2023-05-31 3571440 frs-countries:NorthAmerica 2022-06-01 2023-05-31 3571440 frs-countries:SouthAmerica 2022-06-01 2023-05-31 3571440 frs-countries:Asia 2022-06-01 2023-05-31 3571440 frs-countries:RestWorldOutsideUK 2022-06-01 2023-05-31 3571440 frs-bus:HighestPaidDirector 2022-06-01 2023-05-31 3571440 frs-bus:PrivateLimitedCompanyLtd 2022-06-01 2023-05-31 3571440 frs-bus:CompanyLimitedByGuarantee 2022-06-01 2023-05-31 3571440 frs-bus:LimitedLiabilityPartnershipLLP 2022-06-01 2023-05-31 3571440 frs-bus:LimitedLiabilityPartnershipsSORP 2022-06-01 2023-05-31 3571440 frs-bus:FullAccounts 2022-06-01 2023-05-31 3571440 frs-bus:FilletedAccounts 2022-06-01 2023-05-31 3571440 frs-bus:AbridgedAccounts 2022-06-01 2023-05-31 3571440 frs-bus:FRS102 2022-06-01 2023-05-31 3571440 frs-bus:MediumEntities 2022-06-01 2023-05-31 3571440 frs-bus:SmallEntities 2022-06-01 2023-05-31 3571440 frs-bus:EntityHasNeverTraded 2022-06-01 2023-05-31 3571440 frs-bus:EntityNoLongerTradingButTradedInPast 2022-06-01 2023-05-31 3571440 frs-bus:Audited 2022-06-01 2023-05-31 3571440 frs-bus:AuditExempt-NoAccountantsReport 2022-06-01 2023-05-31 3571440 frs-bus:AuditExemptWithAccountantsReport 2022-06-01 2023-05-31 3571440 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-06-01 2023-05-31 3571440 frs-bus:LargeCompaniesRegimeForAccounts 2022-06-01 2023-05-31 3571440 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-06-01 2023-05-31 3571440 frs-bus:SmallCompaniesRegimeForAccounts 2022-06-01 2023-05-31 3571440 frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-06-01 2023-05-31 3571440 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-06-01 2023-05-31 3571440 frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-06-01 2023-05-31 3571440 frs-bus:OrdinaryShareClass1 2022-06-01 2023-05-31 3571440 frs-bus:OrdinaryShareClass1 2022-05-31 3571440 frs-bus:OrdinaryShareClass1 2023-05-31 3571440 frs-bus:OrdinaryShareClass2 2022-06-01 2023-05-31 3571440 frs-bus:OrdinaryShareClass2 2022-05-31 3571440 frs-bus:OrdinaryShareClass2 2023-05-31 3571440 frs-bus:OrdinaryShareClass3 2022-06-01 2023-05-31 3571440 frs-bus:OrdinaryShareClass3 2022-05-31 3571440 frs-bus:OrdinaryShareClass3 2023-05-31 3571440 frs-bus:OrdinaryShareClass4 2022-06-01 2023-05-31 3571440 frs-bus:OrdinaryShareClass4 2022-05-31 3571440 frs-bus:OrdinaryShareClass4 2023-05-31 3571440 frs-bus:OrdinaryShareClass5 2022-06-01 2023-05-31 3571440 frs-bus:OrdinaryShareClass5 2022-05-31 3571440 frs-bus:OrdinaryShareClass5 2023-05-31 3571440 frs-bus:PreferenceShareClass1 2022-06-01 2023-05-31 3571440 frs-bus:PreferenceShareClass1 2022-05-31 3571440 frs-bus:PreferenceShareClass1 2023-05-31 3571440 frs-bus:PreferenceShareClass2 2022-06-01 2023-05-31 3571440 frs-bus:PreferenceShareClass2 2022-05-31 3571440 frs-bus:PreferenceShareClass2 2023-05-31 3571440 frs-bus:PreferenceShareClass3 2022-06-01 2023-05-31 3571440 frs-bus:PreferenceShareClass3 2022-05-31 3571440 frs-bus:PreferenceShareClass3 2023-05-31 3571440 frs-bus:PreferenceShareClass4 2022-06-01 2023-05-31 3571440 frs-bus:PreferenceShareClass4 2022-05-31 3571440 frs-bus:PreferenceShareClass4 2023-05-31 3571440 frs-bus:PreferenceShareClass5 2022-06-01 2023-05-31 3571440 frs-bus:PreferenceShareClass5 2022-05-31 3571440 frs-bus:PreferenceShareClass5 2023-05-31 3571440 1 2022-06-01 2023-05-31 3571440 1 2023-05-31 3571440 1 2022-06-01 2023-05-31 3571440 frs-core:LeasedAssets 2022-06-01 2023-05-31 3571440 frs-core:OwnedAssets 2022-06-01 2023-05-31 3571440 frs-core:CurrencyRisk 2022-06-01 2023-05-31 3571440 frs-core:MarketRisk 2022-06-01 2023-05-31 3571440 frs-core:InterestRateRisk 2022-06-01 2023-05-31 3571440 frs-core:DeferredTaxation 2022-06-01 2023-05-31 3571440 frs-core:DeferredTaxation 2022-05-31 3571440 frs-core:DeferredTaxation 2023-05-31 3571440 frs-core:OtherProvisionsContingentLiabilities 2022-06-01 2023-05-31 3571440 frs-core:OtherProvisionsContingentLiabilities 2022-05-31 3571440 frs-core:OtherProvisionsContingentLiabilities 2023-05-31 3571440 frs-core:ProvisionsDeferredTax 2023-05-31 3571440 frs-core:OtherDeferredTax 2023-05-31 3571440 frs-core:AcceleratedTaxDepreciationDeferredTax 2023-05-31 3571440 frs-core:TaxLossesCarry-forwardsDeferredTax 2023-05-31 3571440 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-05-31 3571440 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-06-01 2023-05-31 3571440 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-05-31 3571440 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-05-31 3571440 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-06-01 2023-05-31 3571440 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-05-31 3571440 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-05-31 3571440 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-06-01 2023-05-31 3571440 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-05-31 3571440 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-05-31 3571440 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-05-31 3571440 frs-core:RevaluationInvestmentPropertyDeferredTax 2023-05-31 3571440 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-05-31 3571440 frs-core:OtherPost-employmentBenefitsDeferredTax 2023-05-31 3571440 frs-core:Share-basedPaymentsDeferredTax 2023-05-31 3571440 frs-core:TaxCreditsDeferredTax 2023-05-31 3571440 frs-core:CostValuation 2022-05-31 3571440 frs-core:AdditionsToInvestments 2023-05-31 3571440 frs-core:DisposalsRepaymentsInvestments 2023-05-31 3571440 frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-05-31 3571440 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-05-31 3571440 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-05-31 3571440 frs-core:OtherIncreaseDecreaseInInvestments 2023-05-31 3571440 frs-core:CostValuation 2023-05-31 3571440 frs-core:ProvisionsForImpairmentInvestments 2022-05-31 3571440 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-05-31 3571440 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-05-31 3571440 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-05-31 3571440 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-05-31 3571440 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-05-31 3571440 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-05-31 3571440 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-05-31 3571440 frs-core:ProvisionsForImpairmentInvestments 2023-05-31 3571440 frs-core:ListedExchangeTraded 2023-05-31 3571440 frs-core:ListedExchangeTraded 2022-05-31 3571440 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-05-31 3571440 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-05-31 3571440 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-05-31 3571440 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-05-31 3571440 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-05-31 3571440 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-05-31 3571440 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-05-31 3571440 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-05-31 3571440 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-05-31 3571440 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-05-31 3571440 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-05-31 3571440 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-05-31 3571440 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-05-31 3571440 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-05-31 3571440 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-05-31 3571440 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-05-31 3571440 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-05-31 3571440 frs-core:UnlistedNon-exchangeTraded 2023-05-31 3571440 frs-core:UnlistedNon-exchangeTraded 2022-05-31 3571440 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-05-31 3571440 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-31 3571440 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-31 3571440 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-31 3571440 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-31 3571440 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-31 3571440 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-31 3571440 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-05-31 3571440 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 3571440 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-31 3571440 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-31 3571440 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-31 3571440 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-31 3571440 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-05-31 3571440 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-31 3571440 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-31 3571440 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-31 3571440 dpl-frs:CostSales 2022-06-01 2023-05-31 3571440 dpl-frs:CostSales 2022-05-31 3571440 dpl-frs:CostSales 2023-05-31 3571440 dpl-frs:DistributionCosts 2022-06-01 2023-05-31 3571440 dpl-frs:AdministrativeExpenses 2022-06-01 2023-05-31 3571440 frs-bus:Director1 2022-06-01 2023-05-31 3571440 frs-bus:Director1 2022-05-31 3571440 frs-bus:Director1 2023-05-31 3571440 1 2022-06-01 2023-05-31 3571440 frs-core:CurrentFinancialInstruments 1 2023-05-31 3571440 frs-core:Non-currentFinancialInstruments 1 2023-05-31 3571440 2 2022-06-01 2023-05-31 3571440 frs-core:CurrentFinancialInstruments 2 2023-05-31 3571440 frs-core:Non-currentFinancialInstruments 2 2023-05-31 3571440 3 2022-06-01 2023-05-31 3571440 frs-core:CurrentFinancialInstruments 3 2023-05-31 3571440 frs-core:Non-currentFinancialInstruments 3 2023-05-31 3571440 4 2022-06-01 2023-05-31 3571440 frs-core:CurrentFinancialInstruments 4 2023-05-31 3571440 frs-core:Non-currentFinancialInstruments 4 2023-05-31 3571440 5 2022-06-01 2023-05-31 3571440 frs-core:CurrentFinancialInstruments 5 2023-05-31 3571440 frs-core:Non-currentFinancialInstruments 5 2023-05-31 3571440 6 2022-06-01 2023-05-31 3571440 frs-core:CurrentFinancialInstruments 6 2023-05-31 3571440 frs-core:Non-currentFinancialInstruments 6 2023-05-31 3571440 7 2022-06-01 2023-05-31 3571440 frs-core:CurrentFinancialInstruments 7 2023-05-31 3571440 frs-core:Non-currentFinancialInstruments 7 2023-05-31 3571440 8 2022-06-01 2023-05-31 3571440 frs-core:CurrentFinancialInstruments 8 2023-05-31 3571440 frs-core:Non-currentFinancialInstruments 8 2023-05-31 3571440 9 2022-06-01 2023-05-31 3571440 frs-core:CurrentFinancialInstruments 9 2023-05-31 3571440 frs-core:Non-currentFinancialInstruments 9 2023-05-31 3571440 10 2022-06-01 2023-05-31 3571440 frs-core:CurrentFinancialInstruments 10 2023-05-31 3571440 frs-core:Non-currentFinancialInstruments 10 2023-05-31 3571440 11 2022-06-01 2023-05-31 3571440 frs-core:CurrentFinancialInstruments 11 2023-05-31 3571440 frs-core:Non-currentFinancialInstruments 11 2023-05-31 3571440 12 2022-06-01 2023-05-31 3571440 frs-core:CurrentFinancialInstruments 12 2023-05-31 3571440 frs-core:Non-currentFinancialInstruments 12 2023-05-31 3571440 13 2022-06-01 2023-05-31 3571440 frs-core:CurrentFinancialInstruments 13 2023-05-31 3571440 frs-core:Non-currentFinancialInstruments 13 2023-05-31 3571440 14 2022-06-01 2023-05-31 3571440 frs-core:CurrentFinancialInstruments 14 2023-05-31 3571440 frs-core:Non-currentFinancialInstruments 14 2023-05-31 3571440 15 2022-06-01 2023-05-31 3571440 frs-core:CurrentFinancialInstruments 15 2023-05-31 3571440 frs-core:Non-currentFinancialInstruments 15 2023-05-31 3571440 16 2022-06-01 2023-05-31 3571440 frs-core:CurrentFinancialInstruments 16 2023-05-31 3571440 frs-core:Non-currentFinancialInstruments 16 2023-05-31 3571440 17 2022-06-01 2023-05-31 3571440 frs-core:CurrentFinancialInstruments 17 2023-05-31 3571440 frs-core:Non-currentFinancialInstruments 17 2023-05-31 3571440 18 2022-06-01 2023-05-31 3571440 frs-core:CurrentFinancialInstruments 18 2023-05-31 3571440 frs-core:Non-currentFinancialInstruments 18 2023-05-31 3571440 19 2022-06-01 2023-05-31 3571440 frs-core:CurrentFinancialInstruments 19 2023-05-31 3571440 frs-core:Non-currentFinancialInstruments 19 2023-05-31 3571440 20 2022-06-01 2023-05-31 3571440 frs-core:CurrentFinancialInstruments 20 2023-05-31 3571440 frs-core:Non-currentFinancialInstruments 20 2023-05-31 3571440 dpl-frs:Item1 2022-06-01 2023-05-31 3571440 dpl-frs:Item1 2022-05-31 3571440 dpl-frs:Item1 2023-05-31 3571440 dpl-frs:CostSales dpl-frs:Item1 2022-06-01 2023-05-31 3571440 dpl-frs:CostSales dpl-frs:Item1 2022-05-31 3571440 dpl-frs:CostSales dpl-frs:Item1 2023-05-31 3571440 dpl-frs:DistributionCosts dpl-frs:Item1 2022-06-01 2023-05-31 3571440 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-06-01 2023-05-31 3571440 dpl-frs:Item2 2022-06-01 2023-05-31 3571440 dpl-frs:Item2 2022-05-31 3571440 dpl-frs:Item2 2023-05-31 3571440 dpl-frs:CostSales dpl-frs:Item2 2022-06-01 2023-05-31 3571440 dpl-frs:CostSales dpl-frs:Item2 2022-05-31 3571440 dpl-frs:CostSales dpl-frs:Item2 2023-05-31 3571440 dpl-frs:DistributionCosts dpl-frs:Item2 2022-06-01 2023-05-31 3571440 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-06-01 2023-05-31 3571440 dpl-frs:Item3 2022-06-01 2023-05-31 3571440 dpl-frs:Item3 2022-05-31 3571440 dpl-frs:Item3 2023-05-31 3571440 dpl-frs:CostSales dpl-frs:Item3 2022-06-01 2023-05-31 3571440 dpl-frs:CostSales dpl-frs:Item3 2022-05-31 3571440 dpl-frs:CostSales dpl-frs:Item3 2023-05-31 3571440 dpl-frs:DistributionCosts dpl-frs:Item3 2022-06-01 2023-05-31 3571440 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-06-01 2023-05-31 3571440 dpl-frs:Item4 2022-06-01 2023-05-31 3571440 dpl-frs:Item4 2022-05-31 3571440 dpl-frs:Item4 2023-05-31 3571440 dpl-frs:CostSales dpl-frs:Item4 2022-06-01 2023-05-31 3571440 dpl-frs:CostSales dpl-frs:Item4 2022-05-31 3571440 dpl-frs:CostSales dpl-frs:Item4 2023-05-31 3571440 dpl-frs:DistributionCosts dpl-frs:Item4 2022-06-01 2023-05-31 3571440 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-06-01 2023-05-31 3571440 dpl-frs:Item5 2022-06-01 2023-05-31 3571440 dpl-frs:Item5 2022-05-31 3571440 dpl-frs:Item5 2023-05-31 3571440 dpl-frs:CostSales dpl-frs:Item5 2022-06-01 2023-05-31 3571440 dpl-frs:CostSales dpl-frs:Item5 2022-05-31 3571440 dpl-frs:CostSales dpl-frs:Item5 2023-05-31 3571440 dpl-frs:DistributionCosts dpl-frs:Item5 2022-06-01 2023-05-31 3571440 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-06-01 2023-05-31 3571440 dpl-frs:Item6 2022-06-01 2023-05-31 3571440 dpl-frs:Item6 2022-05-31 3571440 dpl-frs:Item6 2023-05-31 3571440 dpl-frs:CostSales dpl-frs:Item6 2022-06-01 2023-05-31 3571440 dpl-frs:CostSales dpl-frs:Item6 2022-05-31 3571440 dpl-frs:CostSales dpl-frs:Item6 2023-05-31 3571440 dpl-frs:DistributionCosts dpl-frs:Item6 2022-06-01 2023-05-31 3571440 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-06-01 2023-05-31 3571440 dpl-frs:Item7 2022-06-01 2023-05-31 3571440 dpl-frs:Item7 2022-05-31 3571440 dpl-frs:Item7 2023-05-31 3571440 dpl-frs:CostSales dpl-frs:Item7 2022-06-01 2023-05-31 3571440 dpl-frs:CostSales dpl-frs:Item7 2022-05-31 3571440 dpl-frs:CostSales dpl-frs:Item7 2023-05-31 3571440 dpl-frs:DistributionCosts dpl-frs:Item7 2022-06-01 2023-05-31 3571440 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-06-01 2023-05-31 3571440 dpl-frs:Item8 2022-06-01 2023-05-31 3571440 dpl-frs:Item8 2022-05-31 3571440 dpl-frs:Item8 2023-05-31 3571440 dpl-frs:CostSales dpl-frs:Item8 2022-06-01 2023-05-31 3571440 dpl-frs:CostSales dpl-frs:Item8 2022-05-31 3571440 dpl-frs:CostSales dpl-frs:Item8 2023-05-31 3571440 dpl-frs:DistributionCosts dpl-frs:Item8 2022-06-01 2023-05-31 3571440 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-06-01 2023-05-31 3571440 dpl-frs:Item9 2022-06-01 2023-05-31 3571440 dpl-frs:Item9 2022-05-31 3571440 dpl-frs:Item9 2023-05-31 3571440 dpl-frs:CostSales dpl-frs:Item9 2022-06-01 2023-05-31 3571440 dpl-frs:CostSales dpl-frs:Item9 2022-05-31 3571440 dpl-frs:CostSales dpl-frs:Item9 2023-05-31 3571440 dpl-frs:DistributionCosts dpl-frs:Item9 2022-06-01 2023-05-31 3571440 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-06-01 2023-05-31 3571440 dpl-frs:Item10 2022-06-01 2023-05-31 3571440 dpl-frs:Item10 2022-05-31 3571440 dpl-frs:Item10 2023-05-31 3571440 dpl-frs:CostSales dpl-frs:Item10 2022-06-01 2023-05-31 3571440 dpl-frs:CostSales dpl-frs:Item10 2022-05-31 3571440 dpl-frs:CostSales dpl-frs:Item10 2023-05-31 3571440 dpl-frs:DistributionCosts dpl-frs:Item10 2022-06-01 2023-05-31 3571440 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-06-01 2023-05-31 3571440 dpl-frs:Item11 2022-06-01 2023-05-31 3571440 dpl-frs:Item11 2022-05-31 3571440 dpl-frs:Item11 2023-05-31 3571440 dpl-frs:CostSales dpl-frs:Item11 2022-06-01 2023-05-31 3571440 dpl-frs:CostSales dpl-frs:Item11 2022-05-31 3571440 dpl-frs:CostSales dpl-frs:Item11 2023-05-31 3571440 dpl-frs:DistributionCosts dpl-frs:Item11 2022-06-01 2023-05-31 3571440 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-06-01 2023-05-31 3571440 dpl-frs:Item12 2022-06-01 2023-05-31 3571440 dpl-frs:Item12 2022-05-31 3571440 dpl-frs:Item12 2023-05-31 3571440 dpl-frs:CostSales dpl-frs:Item12 2022-06-01 2023-05-31 3571440 dpl-frs:CostSales dpl-frs:Item12 2022-05-31 3571440 dpl-frs:CostSales dpl-frs:Item12 2023-05-31 3571440 dpl-frs:DistributionCosts dpl-frs:Item12 2022-06-01 2023-05-31 3571440 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-06-01 2023-05-31 3571440 1 2022-06-01 2023-05-31 3571440 frs-countries:EnglandWales 2022-06-01 2023-05-31 3571440 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-05-31 3571440 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-05-31 3571440 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-05-31 3571440 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-05-31 3571440 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-06-01 2022-05-31 3571440 frs-core:AllSubsidiaries 2021-06-01 2022-05-31 3571440 frs-core:KeyManagementPersonnel 2021-06-01 2022-05-31 3571440 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-06-01 2022-05-31 3571440 frs-core:OtherRelatedParties 2021-06-01 2022-05-31 3571440 2021-05-31 3571440 2022-05-31 3571440 2021-06-01 2022-05-31 3571440 frs-core:CurrentFinancialInstruments 2022-05-31 3571440 frs-core:CurrentFinancialInstruments 2021-06-01 2022-05-31 3571440 frs-core:Non-currentFinancialInstruments 2022-05-31 3571440 frs-core:Non-currentFinancialInstruments 2021-06-01 2022-05-31 3571440 frs-core:CurrentFinancialInstruments 2021-06-01 2022-05-31 3571440 frs-core:CurrentFinancialInstruments 2022-05-31 3571440 frs-core:AfterOneYear 2021-06-01 2022-05-31 3571440 frs-core:BetweenOneFiveYears 2021-06-01 2022-05-31 3571440 frs-core:BetweenOneFiveYears 2022-05-31 3571440 frs-core:ComputerEquipment 2022-05-31 3571440 frs-core:ComputerEquipment 2021-06-01 2022-05-31 3571440 frs-core:ComputerEquipment 2021-05-31 3571440 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-05-31 3571440 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-06-01 2022-05-31 3571440 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-05-31 3571440 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-05-31 3571440 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-06-01 2022-05-31 3571440 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-05-31 3571440 frs-core:FurnitureFittings 2022-05-31 3571440 frs-core:FurnitureFittings 2021-06-01 2022-05-31 3571440 frs-core:FurnitureFittings 2021-05-31 3571440 frs-core:NetGoodwill 2022-05-31 3571440 frs-core:NetGoodwill 2021-06-01 2022-05-31 3571440 frs-core:NetGoodwill 2021-05-31 3571440 frs-core:InvestmentPropertyIncludedWithinPPE 2022-05-31 3571440 frs-core:InvestmentPropertyIncludedWithinPPE 2021-06-01 2022-05-31 3571440 frs-core:InvestmentPropertyIncludedWithinPPE 2021-05-31 3571440 frs-core:LandBuildings 2022-05-31 3571440 frs-core:LandBuildings 2021-06-01 2022-05-31 3571440 frs-core:LandBuildings 2021-05-31 3571440 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-05-31 3571440 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-06-01 2022-05-31 3571440 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-05-31 3571440 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-05-31 3571440 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-06-01 2022-05-31 3571440 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-05-31 3571440 frs-core:MoreThanFiveYears 2021-06-01 2022-05-31 3571440 frs-core:MoreThanFiveYears 2022-05-31 3571440 frs-core:MotorVehicles 2022-05-31 3571440 frs-core:MotorVehicles 2021-06-01 2022-05-31 3571440 frs-core:MotorVehicles 2021-05-31 3571440 frs-core:OtherResidualIntangibleAssets 2022-05-31 3571440 frs-core:OtherResidualIntangibleAssets 2021-06-01 2022-05-31 3571440 frs-core:OtherResidualIntangibleAssets 2021-05-31 3571440 frs-core:PlantMachinery 2022-05-31 3571440 frs-core:PlantMachinery 2021-06-01 2022-05-31 3571440 frs-core:PlantMachinery 2021-05-31 3571440 frs-core:Secured 2022-05-31 3571440 frs-core:Unsecured 2022-05-31 3571440 frs-core:WithinOneYear 2021-06-01 2022-05-31 3571440 frs-core:WithinOneYear 2022-05-31 3571440 frs-core:CapitalRedemptionReserve 2021-06-01 2022-05-31 3571440 frs-core:CapitalRedemptionReserve 2021-05-31 3571440 frs-core:CapitalRedemptionReserve 2022-05-31 3571440 frs-core:OtherReservesSubtotal 2021-06-01 2022-05-31 3571440 frs-core:OtherReservesSubtotal 2021-05-31 3571440 frs-core:OtherReservesSubtotal 2022-05-31 3571440 frs-core:RevaluationReserve 2021-06-01 2022-05-31 3571440 frs-core:RevaluationReserve 2021-05-31 3571440 frs-core:RevaluationReserve 2022-05-31 3571440 frs-core:SharePremium 2021-06-01 2022-05-31 3571440 frs-core:SharePremium 2021-05-31 3571440 frs-core:SharePremium 2022-05-31 3571440 frs-core:ShareCapital 2021-06-01 2022-05-31 3571440 frs-core:ShareCapital 2021-05-31 3571440 frs-core:ShareCapital 2022-05-31 3571440 frs-core:RetainedEarningsAccumulatedLosses 2021-06-01 2022-05-31 3571440 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-05-31 3571440 frs-core:RetainedEarningsAccumulatedLosses 2022-05-31 3571440 frs-core:RetainedEarningsAccumulatedLosses 2021-05-31 3571440 frs-core:RetainedEarningsAccumulatedLosses 2022-05-31 3571440 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-05-31 3571440 frs-countries:UnitedKingdom 2021-06-01 2022-05-31 3571440 frs-countries:Europe 2021-06-01 2022-05-31 3571440 frs-countries:NorthAmerica 2021-06-01 2022-05-31 3571440 frs-countries:SouthAmerica 2021-06-01 2022-05-31 3571440 frs-countries:Asia 2021-06-01 2022-05-31 3571440 frs-countries:RestWorldOutsideUK 2021-06-01 2022-05-31 3571440 frs-bus:HighestPaidDirector 2021-06-01 2022-05-31 3571440 frs-bus:PrivateLimitedCompanyLtd 2021-06-01 2022-05-31 3571440 frs-bus:CompanyLimitedByGuarantee 2021-06-01 2022-05-31 3571440 frs-bus:LimitedLiabilityPartnershipLLP 2021-06-01 2022-05-31 3571440 frs-bus:LimitedLiabilityPartnershipsSORP 2021-06-01 2022-05-31 3571440 frs-bus:FullAccounts 2021-06-01 2022-05-31 3571440 frs-bus:FilletedAccounts 2021-06-01 2022-05-31 3571440 frs-bus:AbridgedAccounts 2021-06-01 2022-05-31 3571440 frs-bus:FRS102 2021-06-01 2022-05-31 3571440 frs-bus:MediumEntities 2021-06-01 2022-05-31 3571440 frs-bus:SmallEntities 2021-06-01 2022-05-31 3571440 frs-bus:EntityHasNeverTraded 2021-06-01 2022-05-31 3571440 frs-bus:EntityNoLongerTradingButTradedInPast 2021-06-01 2022-05-31 3571440 frs-bus:Audited 2021-06-01 2022-05-31 3571440 frs-bus:AuditExempt-NoAccountantsReport 2021-06-01 2022-05-31 3571440 frs-bus:AuditExemptWithAccountantsReport 2021-06-01 2022-05-31 3571440 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-06-01 2022-05-31 3571440 frs-bus:LargeCompaniesRegimeForAccounts 2021-06-01 2022-05-31 3571440 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-06-01 2022-05-31 3571440 frs-bus:SmallCompaniesRegimeForAccounts 2021-06-01 2022-05-31 3571440 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-06-01 2022-05-31 3571440 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-06-01 2022-05-31 3571440 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-06-01 2022-05-31 3571440 frs-bus:OrdinaryShareClass1 2021-06-01 2022-05-31 3571440 frs-bus:OrdinaryShareClass1 2021-05-31 3571440 frs-bus:OrdinaryShareClass1 2022-05-31 3571440 frs-bus:OrdinaryShareClass2 2021-06-01 2022-05-31 3571440 frs-bus:OrdinaryShareClass2 2021-05-31 3571440 frs-bus:OrdinaryShareClass2 2022-05-31 3571440 frs-bus:OrdinaryShareClass3 2021-06-01 2022-05-31 3571440 frs-bus:OrdinaryShareClass3 2021-05-31 3571440 frs-bus:OrdinaryShareClass3 2022-05-31 3571440 frs-bus:OrdinaryShareClass4 2021-06-01 2022-05-31 3571440 frs-bus:OrdinaryShareClass4 2021-05-31 3571440 frs-bus:OrdinaryShareClass4 2022-05-31 3571440 frs-bus:OrdinaryShareClass5 2021-06-01 2022-05-31 3571440 frs-bus:OrdinaryShareClass5 2021-05-31 3571440 frs-bus:OrdinaryShareClass5 2022-05-31 3571440 frs-bus:PreferenceShareClass1 2021-06-01 2022-05-31 3571440 frs-bus:PreferenceShareClass1 2021-05-31 3571440 frs-bus:PreferenceShareClass1 2022-05-31 3571440 frs-bus:PreferenceShareClass2 2021-06-01 2022-05-31 3571440 frs-bus:PreferenceShareClass2 2021-05-31 3571440 frs-bus:PreferenceShareClass2 2022-05-31 3571440 frs-bus:PreferenceShareClass3 2021-06-01 2022-05-31 3571440 frs-bus:PreferenceShareClass3 2021-05-31 3571440 frs-bus:PreferenceShareClass3 2022-05-31 3571440 frs-bus:PreferenceShareClass4 2021-06-01 2022-05-31 3571440 frs-bus:PreferenceShareClass4 2021-05-31 3571440 frs-bus:PreferenceShareClass4 2022-05-31 3571440 frs-bus:PreferenceShareClass5 2021-06-01 2022-05-31 3571440 frs-bus:PreferenceShareClass5 2021-05-31 3571440 frs-bus:PreferenceShareClass5 2022-05-31 3571440 1 2021-06-01 2022-05-31 3571440 1 2022-05-31 3571440 1 2021-06-01 2022-05-31 3571440 frs-core:LeasedAssets 2021-06-01 2022-05-31 3571440 frs-core:OwnedAssets 2021-06-01 2022-05-31 3571440 frs-core:CurrencyRisk 2021-06-01 2022-05-31 3571440 frs-core:MarketRisk 2021-06-01 2022-05-31 3571440 frs-core:InterestRateRisk 2021-06-01 2022-05-31 3571440 frs-core:DeferredTaxation 2021-06-01 2022-05-31 3571440 frs-core:DeferredTaxation 2021-05-31 3571440 frs-core:DeferredTaxation 2022-05-31 3571440 frs-core:OtherProvisionsContingentLiabilities 2021-06-01 2022-05-31 3571440 frs-core:OtherProvisionsContingentLiabilities 2021-05-31 3571440 frs-core:OtherProvisionsContingentLiabilities 2022-05-31 3571440 frs-core:ProvisionsDeferredTax 2022-05-31 3571440 frs-core:OtherDeferredTax 2022-05-31 3571440 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-05-31 3571440 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-05-31 3571440 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-05-31 3571440 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-06-01 2022-05-31 3571440 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-05-31 3571440 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-05-31 3571440 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-06-01 2022-05-31 3571440 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-05-31 3571440 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-05-31 3571440 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-06-01 2022-05-31 3571440 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-05-31 3571440 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-05-31 3571440 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-05-31 3571440 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-05-31 3571440 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-05-31 3571440 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-05-31 3571440 frs-core:Share-basedPaymentsDeferredTax 2022-05-31 3571440 frs-core:TaxCreditsDeferredTax 2022-05-31 3571440 frs-core:CostValuation 2021-05-31 3571440 frs-core:AdditionsToInvestments 2022-05-31 3571440 frs-core:DisposalsRepaymentsInvestments 2022-05-31 3571440 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-05-31 3571440 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-05-31 3571440 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-05-31 3571440 frs-core:OtherIncreaseDecreaseInInvestments 2022-05-31 3571440 frs-core:CostValuation 2022-05-31 3571440 frs-core:ProvisionsForImpairmentInvestments 2021-05-31 3571440 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-05-31 3571440 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-05-31 3571440 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-05-31 3571440 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-05-31 3571440 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-05-31 3571440 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-05-31 3571440 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-05-31 3571440 frs-core:ProvisionsForImpairmentInvestments 2022-05-31 3571440 frs-core:ListedExchangeTraded 2022-05-31 3571440 frs-core:ListedExchangeTraded 2021-05-31 3571440 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-05-31 3571440 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-05-31 3571440 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-05-31 3571440 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-05-31 3571440 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-05-31 3571440 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-05-31 3571440 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-05-31 3571440 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-05-31 3571440 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-05-31 3571440 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-05-31 3571440 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-05-31 3571440 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-05-31 3571440 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-05-31 3571440 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-05-31 3571440 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-05-31 3571440 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-05-31 3571440 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-05-31 3571440 frs-core:UnlistedNon-exchangeTraded 2022-05-31 3571440 frs-core:UnlistedNon-exchangeTraded 2021-05-31 3571440 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-05-31 3571440 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 3571440 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 3571440 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 3571440 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 3571440 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 3571440 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 3571440 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-05-31 3571440 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-05-31 3571440 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 3571440 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 3571440 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 3571440 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 3571440 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-05-31 3571440 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 3571440 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 3571440 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 3571440 dpl-frs:CostSales 2021-06-01 2022-05-31 3571440 dpl-frs:CostSales 2021-05-31 3571440 dpl-frs:CostSales 2022-05-31 3571440 dpl-frs:DistributionCosts 2021-06-01 2022-05-31 3571440 dpl-frs:AdministrativeExpenses 2021-06-01 2022-05-31 3571440 frs-bus:Director1 2021-06-01 2022-05-31 3571440 frs-bus:Director1 2021-05-31 3571440 frs-bus:Director1 2022-05-31 3571440 1 2021-06-01 2022-05-31 3571440 frs-core:CurrentFinancialInstruments 1 2022-05-31 3571440 frs-core:Non-currentFinancialInstruments 1 2022-05-31 3571440 2 2021-06-01 2022-05-31 3571440 frs-core:CurrentFinancialInstruments 2 2022-05-31 3571440 frs-core:Non-currentFinancialInstruments 2 2022-05-31 3571440 3 2021-06-01 2022-05-31 3571440 frs-core:CurrentFinancialInstruments 3 2022-05-31 3571440 frs-core:Non-currentFinancialInstruments 3 2022-05-31 3571440 4 2021-06-01 2022-05-31 3571440 frs-core:CurrentFinancialInstruments 4 2022-05-31 3571440 frs-core:Non-currentFinancialInstruments 4 2022-05-31 3571440 5 2021-06-01 2022-05-31 3571440 frs-core:CurrentFinancialInstruments 5 2022-05-31 3571440 frs-core:Non-currentFinancialInstruments 5 2022-05-31 3571440 6 2021-06-01 2022-05-31 3571440 frs-core:CurrentFinancialInstruments 6 2022-05-31 3571440 frs-core:Non-currentFinancialInstruments 6 2022-05-31 3571440 7 2021-06-01 2022-05-31 3571440 frs-core:CurrentFinancialInstruments 7 2022-05-31 3571440 frs-core:Non-currentFinancialInstruments 7 2022-05-31 3571440 8 2021-06-01 2022-05-31 3571440 frs-core:CurrentFinancialInstruments 8 2022-05-31 3571440 frs-core:Non-currentFinancialInstruments 8 2022-05-31 3571440 9 2021-06-01 2022-05-31 3571440 frs-core:CurrentFinancialInstruments 9 2022-05-31 3571440 frs-core:Non-currentFinancialInstruments 9 2022-05-31 3571440 10 2021-06-01 2022-05-31 3571440 frs-core:CurrentFinancialInstruments 10 2022-05-31 3571440 frs-core:Non-currentFinancialInstruments 10 2022-05-31 3571440 11 2021-06-01 2022-05-31 3571440 frs-core:CurrentFinancialInstruments 11 2022-05-31 3571440 frs-core:Non-currentFinancialInstruments 11 2022-05-31 3571440 12 2021-06-01 2022-05-31 3571440 frs-core:CurrentFinancialInstruments 12 2022-05-31 3571440 frs-core:Non-currentFinancialInstruments 12 2022-05-31 3571440 13 2021-06-01 2022-05-31 3571440 frs-core:CurrentFinancialInstruments 13 2022-05-31 3571440 frs-core:Non-currentFinancialInstruments 13 2022-05-31 3571440 14 2021-06-01 2022-05-31 3571440 frs-core:CurrentFinancialInstruments 14 2022-05-31 3571440 frs-core:Non-currentFinancialInstruments 14 2022-05-31 3571440 15 2021-06-01 2022-05-31 3571440 frs-core:CurrentFinancialInstruments 15 2022-05-31 3571440 frs-core:Non-currentFinancialInstruments 15 2022-05-31 3571440 16 2021-06-01 2022-05-31 3571440 frs-core:CurrentFinancialInstruments 16 2022-05-31 3571440 frs-core:Non-currentFinancialInstruments 16 2022-05-31 3571440 17 2021-06-01 2022-05-31 3571440 frs-core:CurrentFinancialInstruments 17 2022-05-31 3571440 frs-core:Non-currentFinancialInstruments 17 2022-05-31 3571440 18 2021-06-01 2022-05-31 3571440 frs-core:CurrentFinancialInstruments 18 2022-05-31 3571440 frs-core:Non-currentFinancialInstruments 18 2022-05-31 3571440 19 2021-06-01 2022-05-31 3571440 frs-core:CurrentFinancialInstruments 19 2022-05-31 3571440 frs-core:Non-currentFinancialInstruments 19 2022-05-31 3571440 20 2021-06-01 2022-05-31 3571440 frs-core:CurrentFinancialInstruments 20 2022-05-31 3571440 frs-core:Non-currentFinancialInstruments 20 2022-05-31 3571440 dpl-frs:Item1 2021-06-01 2022-05-31 3571440 dpl-frs:Item1 2021-05-31 3571440 dpl-frs:Item1 2022-05-31 3571440 dpl-frs:CostSales dpl-frs:Item1 2021-06-01 2022-05-31 3571440 dpl-frs:CostSales dpl-frs:Item1 2021-05-31 3571440 dpl-frs:CostSales dpl-frs:Item1 2022-05-31 3571440 dpl-frs:DistributionCosts dpl-frs:Item1 2021-06-01 2022-05-31 3571440 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-06-01 2022-05-31 3571440 dpl-frs:Item2 2021-06-01 2022-05-31 3571440 dpl-frs:Item2 2021-05-31 3571440 dpl-frs:Item2 2022-05-31 3571440 dpl-frs:CostSales dpl-frs:Item2 2021-06-01 2022-05-31 3571440 dpl-frs:CostSales dpl-frs:Item2 2021-05-31 3571440 dpl-frs:CostSales dpl-frs:Item2 2022-05-31 3571440 dpl-frs:DistributionCosts dpl-frs:Item2 2021-06-01 2022-05-31 3571440 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-06-01 2022-05-31 3571440 dpl-frs:Item3 2021-06-01 2022-05-31 3571440 dpl-frs:Item3 2021-05-31 3571440 dpl-frs:Item3 2022-05-31 3571440 dpl-frs:CostSales dpl-frs:Item3 2021-06-01 2022-05-31 3571440 dpl-frs:CostSales dpl-frs:Item3 2021-05-31 3571440 dpl-frs:CostSales dpl-frs:Item3 2022-05-31 3571440 dpl-frs:DistributionCosts dpl-frs:Item3 2021-06-01 2022-05-31 3571440 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-06-01 2022-05-31 3571440 dpl-frs:Item4 2021-06-01 2022-05-31 3571440 dpl-frs:Item4 2021-05-31 3571440 dpl-frs:Item4 2022-05-31 3571440 dpl-frs:CostSales dpl-frs:Item4 2021-06-01 2022-05-31 3571440 dpl-frs:CostSales dpl-frs:Item4 2021-05-31 3571440 dpl-frs:CostSales dpl-frs:Item4 2022-05-31 3571440 dpl-frs:DistributionCosts dpl-frs:Item4 2021-06-01 2022-05-31 3571440 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-06-01 2022-05-31 3571440 dpl-frs:Item5 2021-06-01 2022-05-31 3571440 dpl-frs:Item5 2021-05-31 3571440 dpl-frs:Item5 2022-05-31 3571440 dpl-frs:CostSales dpl-frs:Item5 2021-06-01 2022-05-31 3571440 dpl-frs:CostSales dpl-frs:Item5 2021-05-31 3571440 dpl-frs:CostSales dpl-frs:Item5 2022-05-31 3571440 dpl-frs:DistributionCosts dpl-frs:Item5 2021-06-01 2022-05-31 3571440 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-06-01 2022-05-31 3571440 dpl-frs:Item6 2021-06-01 2022-05-31 3571440 dpl-frs:Item6 2021-05-31 3571440 dpl-frs:Item6 2022-05-31 3571440 dpl-frs:CostSales dpl-frs:Item6 2021-06-01 2022-05-31 3571440 dpl-frs:CostSales dpl-frs:Item6 2021-05-31 3571440 dpl-frs:CostSales dpl-frs:Item6 2022-05-31 3571440 dpl-frs:DistributionCosts dpl-frs:Item6 2021-06-01 2022-05-31 3571440 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-06-01 2022-05-31 3571440 dpl-frs:Item7 2021-06-01 2022-05-31 3571440 dpl-frs:Item7 2021-05-31 3571440 dpl-frs:Item7 2022-05-31 3571440 dpl-frs:CostSales dpl-frs:Item7 2021-06-01 2022-05-31 3571440 dpl-frs:CostSales dpl-frs:Item7 2021-05-31 3571440 dpl-frs:CostSales dpl-frs:Item7 2022-05-31 3571440 dpl-frs:DistributionCosts dpl-frs:Item7 2021-06-01 2022-05-31 3571440 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-06-01 2022-05-31 3571440 dpl-frs:Item8 2021-06-01 2022-05-31 3571440 dpl-frs:Item8 2021-05-31 3571440 dpl-frs:Item8 2022-05-31 3571440 dpl-frs:CostSales dpl-frs:Item8 2021-06-01 2022-05-31 3571440 dpl-frs:CostSales dpl-frs:Item8 2021-05-31 3571440 dpl-frs:CostSales dpl-frs:Item8 2022-05-31 3571440 dpl-frs:DistributionCosts dpl-frs:Item8 2021-06-01 2022-05-31 3571440 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-06-01 2022-05-31 3571440 dpl-frs:Item9 2021-06-01 2022-05-31 3571440 dpl-frs:Item9 2021-05-31 3571440 dpl-frs:Item9 2022-05-31 3571440 dpl-frs:CostSales dpl-frs:Item9 2021-06-01 2022-05-31 3571440 dpl-frs:CostSales dpl-frs:Item9 2021-05-31 3571440 dpl-frs:CostSales dpl-frs:Item9 2022-05-31 3571440 dpl-frs:DistributionCosts dpl-frs:Item9 2021-06-01 2022-05-31 3571440 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-06-01 2022-05-31 3571440 dpl-frs:Item10 2021-06-01 2022-05-31 3571440 dpl-frs:Item10 2021-05-31 3571440 dpl-frs:Item10 2022-05-31 3571440 dpl-frs:CostSales dpl-frs:Item10 2021-06-01 2022-05-31 3571440 dpl-frs:CostSales dpl-frs:Item10 2021-05-31 3571440 dpl-frs:CostSales dpl-frs:Item10 2022-05-31 3571440 dpl-frs:DistributionCosts dpl-frs:Item10 2021-06-01 2022-05-31 3571440 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-06-01 2022-05-31 3571440 dpl-frs:Item11 2021-06-01 2022-05-31 3571440 dpl-frs:Item11 2021-05-31 3571440 dpl-frs:Item11 2022-05-31 3571440 dpl-frs:CostSales dpl-frs:Item11 2021-06-01 2022-05-31 3571440 dpl-frs:CostSales dpl-frs:Item11 2021-05-31 3571440 dpl-frs:CostSales dpl-frs:Item11 2022-05-31 3571440 dpl-frs:DistributionCosts dpl-frs:Item11 2021-06-01 2022-05-31 3571440 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-06-01 2022-05-31 3571440 dpl-frs:Item12 2021-06-01 2022-05-31 3571440 dpl-frs:Item12 2021-05-31 3571440 dpl-frs:Item12 2022-05-31 3571440 dpl-frs:CostSales dpl-frs:Item12 2021-06-01 2022-05-31 3571440 dpl-frs:CostSales dpl-frs:Item12 2021-05-31 3571440 dpl-frs:CostSales dpl-frs:Item12 2022-05-31 3571440 dpl-frs:DistributionCosts dpl-frs:Item12 2021-06-01 2022-05-31 3571440 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-06-01 2022-05-31 3571440 1 2021-06-01 2022-05-31 3571440 frs-countries:EnglandWales 2021-06-01 2022-05-31
Registered number: 3571440
Manorfield Cars Limited
Unaudited Financial Statements
For The Year Ended 31 May 2023
Graver & Co Ltd
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 3571440
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 5,814 1,268
5,814 1,268
CURRENT ASSETS
Stocks 5 158,767 219,275
Debtors 6 34,907 31,819
Cash at bank and in hand 33,249 12,416
226,923 263,510
Creditors: Amounts Falling Due Within One Year 7 (50,840 ) (63,269 )
NET CURRENT ASSETS (LIABILITIES) 176,083 200,241
TOTAL ASSETS LESS CURRENT LIABILITIES 181,897 201,509
Creditors: Amounts Falling Due After More Than One Year 8 (36,956 ) (42,938 )
NET ASSETS 144,941 158,571
CAPITAL AND RESERVES
Called up share capital 10 4 4
Profit and Loss Account 144,937 158,567
SHAREHOLDERS' FUNDS 144,941 158,571
Page 1
Page 2
For the year ending 31 May 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges 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 Glenn Charles Robert Rowland
Director
16th February 2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Manorfield Cars Limited Registered number 3571440 is a limited by shares company incorporated in England & Wales. The Registered Office is 2 Station Road, Brundall, Norwich, NR13 5LA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008).
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. All income is derived from activities within the UK.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% reducing balance
Motor Vehicles 25% reducing balance
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
Page 3
Page 4
2.7. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2023 2022
Office and administration 3 2
Sales, marketing and distribution 1 1
4 3
4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 June 2022 11,116 - 11,116
Additions - 6,483 6,483
As at 31 May 2023 11,116 6,483 17,599
Depreciation
As at 1 June 2022 9,848 - 9,848
Provided during the period 316 1,621 1,937
As at 31 May 2023 10,164 1,621 11,785
Net Book Value
As at 31 May 2023 952 4,862 5,814
As at 1 June 2022 1,268 - 1,268
5. Stocks
2023 2022
£ £
Stock 158,767 219,275
158,767 219,275
6. Debtors
2023 2022
£ £
Due after more than one year
Other debtors 34,907 31,819
34,907 31,819
Page 4
Page 5
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 694 1,110
Trade creditors 21,333 32,746
Bank loans and overdrafts 5,500 5,000
Taxation and social security 23,313 24,413
50,840 63,269
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 36,956 42,938
36,956 42,938
9. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year 694 1,110
694 1,110
694 1,110
10. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 4 4
11. Directors Advances, Credits and Guarantees
Dividends paid to directors
2023 2022
£ £
Mr Glenn Charles Robert Rowland 17,750 23,000
12. Ultimate Controlling Party
The company's ultimate controlling party is the director by virtue of his ownership of 100% of the issued share capital in the company.
Page 5