Acorah Software Products - Accounts Production 14.2.200 true true 30 May 2022 31 May 2021 false 31 May 2022 30 May 2023 30 May 2023 12009622 Mr Francesco Pastori Mr Leo Castaldi Ms Arianna Pescetti iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12009622 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-05-30 12009622 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-05-30 12009622 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-05-30 12009622 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-05-30 12009622 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-05-31 2023-05-30 12009622 frs-core:AllSubsidiaries 2022-05-31 2023-05-30 12009622 frs-core:KeyManagementPersonnel 2022-05-31 2023-05-30 12009622 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-05-31 2023-05-30 12009622 frs-core:OtherRelatedParties 2022-05-31 2023-05-30 12009622 2022-05-30 12009622 2023-05-30 12009622 2022-05-31 2023-05-30 12009622 frs-core:CurrentFinancialInstruments 2023-05-30 12009622 frs-core:CurrentFinancialInstruments 2022-05-31 2023-05-30 12009622 frs-core:Non-currentFinancialInstruments 2023-05-30 12009622 frs-core:Non-currentFinancialInstruments 2022-05-31 2023-05-30 12009622 frs-core:CurrentFinancialInstruments 2022-05-31 2023-05-30 12009622 frs-core:CurrentFinancialInstruments 2023-05-30 12009622 frs-core:AfterOneYear 2022-05-31 2023-05-30 12009622 frs-core:BetweenOneFiveYears 2022-05-31 2023-05-30 12009622 frs-core:BetweenOneFiveYears 2023-05-30 12009622 frs-core:ComputerEquipment 2023-05-30 12009622 frs-core:ComputerEquipment 2022-05-31 2023-05-30 12009622 frs-core:ComputerEquipment 2022-05-30 12009622 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-05-30 12009622 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-05-31 2023-05-30 12009622 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-05-30 12009622 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-05-30 12009622 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-05-31 2023-05-30 12009622 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-05-30 12009622 frs-core:FurnitureFittings 2023-05-30 12009622 frs-core:FurnitureFittings 2022-05-31 2023-05-30 12009622 frs-core:FurnitureFittings 2022-05-30 12009622 frs-core:NetGoodwill 2023-05-30 12009622 frs-core:NetGoodwill 2022-05-31 2023-05-30 12009622 frs-core:NetGoodwill 2022-05-30 12009622 frs-core:InvestmentPropertyIncludedWithinPPE 2023-05-30 12009622 frs-core:InvestmentPropertyIncludedWithinPPE 2022-05-31 2023-05-30 12009622 frs-core:InvestmentPropertyIncludedWithinPPE 2022-05-30 12009622 frs-core:LandBuildings 2023-05-30 12009622 frs-core:LandBuildings 2022-05-31 2023-05-30 12009622 frs-core:LandBuildings 2022-05-30 12009622 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-05-30 12009622 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-05-31 2023-05-30 12009622 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-05-30 12009622 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-05-30 12009622 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-05-31 2023-05-30 12009622 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-05-30 12009622 frs-core:MoreThanFiveYears 2022-05-31 2023-05-30 12009622 frs-core:MoreThanFiveYears 2023-05-30 12009622 frs-core:MotorVehicles 2023-05-30 12009622 frs-core:MotorVehicles 2022-05-31 2023-05-30 12009622 frs-core:MotorVehicles 2022-05-30 12009622 frs-core:OtherResidualIntangibleAssets 2023-05-30 12009622 frs-core:OtherResidualIntangibleAssets 2022-05-31 2023-05-30 12009622 frs-core:OtherResidualIntangibleAssets 2022-05-30 12009622 frs-core:PlantMachinery 2023-05-30 12009622 frs-core:PlantMachinery 2022-05-31 2023-05-30 12009622 frs-core:PlantMachinery 2022-05-30 12009622 frs-core:Secured 2023-05-30 12009622 frs-core:Unsecured 2023-05-30 12009622 frs-core:WithinOneYear 2022-05-31 2023-05-30 12009622 frs-core:WithinOneYear 2023-05-30 12009622 frs-core:CapitalRedemptionReserve 2022-05-31 2023-05-30 12009622 frs-core:CapitalRedemptionReserve 2022-05-30 12009622 frs-core:CapitalRedemptionReserve 2023-05-30 12009622 frs-core:OtherReservesSubtotal 2022-05-31 2023-05-30 12009622 frs-core:OtherReservesSubtotal 2022-05-30 12009622 frs-core:OtherReservesSubtotal 2023-05-30 12009622 frs-core:RevaluationReserve 2022-05-31 2023-05-30 12009622 frs-core:RevaluationReserve 2022-05-30 12009622 frs-core:RevaluationReserve 2023-05-30 12009622 frs-core:SharePremium 2022-05-31 2023-05-30 12009622 frs-core:SharePremium 2022-05-30 12009622 frs-core:SharePremium 2023-05-30 12009622 frs-core:ShareCapital 2022-05-31 2023-05-30 12009622 frs-core:ShareCapital 2022-05-30 12009622 frs-core:ShareCapital 2023-05-30 12009622 frs-core:RetainedEarningsAccumulatedLosses 2022-05-31 2023-05-30 12009622 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-05-30 12009622 frs-core:RetainedEarningsAccumulatedLosses 2023-05-30 12009622 frs-core:RetainedEarningsAccumulatedLosses 2022-05-30 12009622 frs-core:RetainedEarningsAccumulatedLosses 2023-05-30 12009622 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-05-30 12009622 frs-countries:UnitedKingdom 2022-05-31 2023-05-30 12009622 frs-countries:Europe 2022-05-31 2023-05-30 12009622 frs-countries:NorthAmerica 2022-05-31 2023-05-30 12009622 frs-countries:SouthAmerica 2022-05-31 2023-05-30 12009622 frs-countries:Asia 2022-05-31 2023-05-30 12009622 frs-countries:RestWorldOutsideUK 2022-05-31 2023-05-30 12009622 frs-bus:HighestPaidDirector 2022-05-31 2023-05-30 12009622 frs-bus:PrivateLimitedCompanyLtd 2022-05-31 2023-05-30 12009622 frs-bus:CompanyLimitedByGuarantee 2022-05-31 2023-05-30 12009622 frs-bus:LimitedLiabilityPartnershipLLP 2022-05-31 2023-05-30 12009622 frs-bus:LimitedLiabilityPartnershipsSORP 2022-05-31 2023-05-30 12009622 frs-bus:FullAccounts 2022-05-31 2023-05-30 12009622 frs-bus:FilletedAccounts 2022-05-31 2023-05-30 12009622 frs-bus:AbridgedAccounts 2022-05-31 2023-05-30 12009622 frs-bus:FRS102 2022-05-31 2023-05-30 12009622 frs-bus:MediumEntities 2022-05-31 2023-05-30 12009622 frs-bus:SmallEntities 2022-05-31 2023-05-30 12009622 frs-bus:EntityHasNeverTraded 2022-05-31 2023-05-30 12009622 frs-bus:EntityNoLongerTradingButTradedInPast 2022-05-31 2023-05-30 12009622 frs-bus:Audited 2022-05-31 2023-05-30 12009622 frs-bus:AuditExempt-NoAccountantsReport 2022-05-31 2023-05-30 12009622 frs-bus:AuditExemptWithAccountantsReport 2022-05-31 2023-05-30 12009622 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-05-31 2023-05-30 12009622 frs-bus:LargeCompaniesRegimeForAccounts 2022-05-31 2023-05-30 12009622 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-05-31 2023-05-30 12009622 frs-bus:SmallCompaniesRegimeForAccounts 2022-05-31 2023-05-30 12009622 frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-05-31 2023-05-30 12009622 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-05-31 2023-05-30 12009622 frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-05-31 2023-05-30 12009622 frs-bus:OrdinaryShareClass1 2022-05-31 2023-05-30 12009622 frs-bus:OrdinaryShareClass1 2022-05-30 12009622 frs-bus:OrdinaryShareClass1 2023-05-30 12009622 frs-bus:OrdinaryShareClass2 2022-05-31 2023-05-30 12009622 frs-bus:OrdinaryShareClass2 2022-05-30 12009622 frs-bus:OrdinaryShareClass2 2023-05-30 12009622 frs-bus:OrdinaryShareClass3 2022-05-31 2023-05-30 12009622 frs-bus:OrdinaryShareClass3 2022-05-30 12009622 frs-bus:OrdinaryShareClass3 2023-05-30 12009622 frs-bus:OrdinaryShareClass4 2022-05-31 2023-05-30 12009622 frs-bus:OrdinaryShareClass4 2022-05-30 12009622 frs-bus:OrdinaryShareClass4 2023-05-30 12009622 frs-bus:OrdinaryShareClass5 2022-05-31 2023-05-30 12009622 frs-bus:OrdinaryShareClass5 2022-05-30 12009622 frs-bus:OrdinaryShareClass5 2023-05-30 12009622 frs-bus:PreferenceShareClass1 2022-05-31 2023-05-30 12009622 frs-bus:PreferenceShareClass1 2022-05-30 12009622 frs-bus:PreferenceShareClass1 2023-05-30 12009622 frs-bus:PreferenceShareClass2 2022-05-31 2023-05-30 12009622 frs-bus:PreferenceShareClass2 2022-05-30 12009622 frs-bus:PreferenceShareClass2 2023-05-30 12009622 frs-bus:PreferenceShareClass3 2022-05-31 2023-05-30 12009622 frs-bus:PreferenceShareClass3 2022-05-30 12009622 frs-bus:PreferenceShareClass3 2023-05-30 12009622 frs-bus:PreferenceShareClass4 2022-05-31 2023-05-30 12009622 frs-bus:PreferenceShareClass4 2022-05-30 12009622 frs-bus:PreferenceShareClass4 2023-05-30 12009622 frs-bus:PreferenceShareClass5 2022-05-31 2023-05-30 12009622 frs-bus:PreferenceShareClass5 2022-05-30 12009622 frs-bus:PreferenceShareClass5 2023-05-30 12009622 1 2022-05-31 2023-05-30 12009622 1 2023-05-30 12009622 1 2022-05-31 2023-05-30 12009622 frs-core:LeasedAssets 2022-05-31 2023-05-30 12009622 frs-core:OwnedAssets 2022-05-31 2023-05-30 12009622 frs-core:CurrencyRisk 2022-05-31 2023-05-30 12009622 frs-core:MarketRisk 2022-05-31 2023-05-30 12009622 frs-core:InterestRateRisk 2022-05-31 2023-05-30 12009622 frs-core:DeferredTaxation 2022-05-31 2023-05-30 12009622 frs-core:DeferredTaxation 2022-05-30 12009622 frs-core:DeferredTaxation 2023-05-30 12009622 frs-core:OtherProvisionsContingentLiabilities 2022-05-31 2023-05-30 12009622 frs-core:OtherProvisionsContingentLiabilities 2022-05-30 12009622 frs-core:OtherProvisionsContingentLiabilities 2023-05-30 12009622 frs-core:ProvisionsDeferredTax 2023-05-30 12009622 frs-core:OtherDeferredTax 2023-05-30 12009622 frs-core:AcceleratedTaxDepreciationDeferredTax 2023-05-30 12009622 frs-core:TaxLossesCarry-forwardsDeferredTax 2023-05-30 12009622 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-05-30 12009622 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-05-31 2023-05-30 12009622 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-05-30 12009622 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-05-30 12009622 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-05-31 2023-05-30 12009622 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-05-30 12009622 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-05-30 12009622 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-05-31 2023-05-30 12009622 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-05-30 12009622 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-05-30 12009622 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-05-30 12009622 frs-core:RevaluationInvestmentPropertyDeferredTax 2023-05-30 12009622 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-05-30 12009622 frs-core:OtherPost-employmentBenefitsDeferredTax 2023-05-30 12009622 frs-core:Share-basedPaymentsDeferredTax 2023-05-30 12009622 frs-core:TaxCreditsDeferredTax 2023-05-30 12009622 frs-core:CostValuation 2022-05-30 12009622 frs-core:AdditionsToInvestments 2023-05-30 12009622 frs-core:DisposalsRepaymentsInvestments 2023-05-30 12009622 frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-05-30 12009622 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-05-30 12009622 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-05-30 12009622 frs-core:OtherIncreaseDecreaseInInvestments 2023-05-30 12009622 frs-core:CostValuation 2023-05-30 12009622 frs-core:ProvisionsForImpairmentInvestments 2022-05-30 12009622 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-05-30 12009622 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-05-30 12009622 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-05-30 12009622 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-05-30 12009622 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-05-30 12009622 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-05-30 12009622 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-05-30 12009622 frs-core:ProvisionsForImpairmentInvestments 2023-05-30 12009622 frs-core:ListedExchangeTraded 2023-05-30 12009622 frs-core:ListedExchangeTraded 2022-05-30 12009622 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-05-30 12009622 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-05-30 12009622 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-05-30 12009622 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-05-30 12009622 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-05-30 12009622 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-05-30 12009622 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-05-30 12009622 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-05-30 12009622 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-05-30 12009622 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-05-30 12009622 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-05-30 12009622 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-05-30 12009622 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-05-30 12009622 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-05-30 12009622 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-05-30 12009622 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-05-30 12009622 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-05-30 12009622 frs-core:UnlistedNon-exchangeTraded 2023-05-30 12009622 frs-core:UnlistedNon-exchangeTraded 2022-05-30 12009622 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-05-30 12009622 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-30 12009622 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-30 12009622 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-30 12009622 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-30 12009622 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-30 12009622 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-30 12009622 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-05-30 12009622 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-30 12009622 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-30 12009622 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-30 12009622 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-30 12009622 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-30 12009622 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-05-30 12009622 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-30 12009622 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-30 12009622 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-30 12009622 dpl-frs:CostSales 2022-05-31 2023-05-30 12009622 dpl-frs:CostSales 2022-05-30 12009622 dpl-frs:CostSales 2023-05-30 12009622 dpl-frs:DistributionCosts 2022-05-31 2023-05-30 12009622 dpl-frs:AdministrativeExpenses 2022-05-31 2023-05-30 12009622 frs-bus:Director1 2022-05-31 2023-05-30 12009622 frs-bus:Director1 2022-05-30 12009622 frs-bus:Director1 2023-05-30 12009622 frs-bus:Director2 2022-05-31 2023-05-30 12009622 frs-bus:Director2 2022-05-30 12009622 frs-bus:Director2 2023-05-30 12009622 frs-bus:Director3 2022-05-31 2023-05-30 12009622 frs-bus:Director3 2022-05-30 12009622 frs-bus:Director3 2023-05-30 12009622 1 2022-05-31 2023-05-30 12009622 frs-core:CurrentFinancialInstruments 1 2023-05-30 12009622 frs-core:Non-currentFinancialInstruments 1 2023-05-30 12009622 2 2022-05-31 2023-05-30 12009622 frs-core:CurrentFinancialInstruments 2 2023-05-30 12009622 frs-core:Non-currentFinancialInstruments 2 2023-05-30 12009622 3 2022-05-31 2023-05-30 12009622 frs-core:CurrentFinancialInstruments 3 2023-05-30 12009622 frs-core:Non-currentFinancialInstruments 3 2023-05-30 12009622 4 2022-05-31 2023-05-30 12009622 frs-core:CurrentFinancialInstruments 4 2023-05-30 12009622 frs-core:Non-currentFinancialInstruments 4 2023-05-30 12009622 5 2022-05-31 2023-05-30 12009622 frs-core:CurrentFinancialInstruments 5 2023-05-30 12009622 frs-core:Non-currentFinancialInstruments 5 2023-05-30 12009622 6 2022-05-31 2023-05-30 12009622 frs-core:CurrentFinancialInstruments 6 2023-05-30 12009622 frs-core:Non-currentFinancialInstruments 6 2023-05-30 12009622 7 2022-05-31 2023-05-30 12009622 frs-core:CurrentFinancialInstruments 7 2023-05-30 12009622 frs-core:Non-currentFinancialInstruments 7 2023-05-30 12009622 8 2022-05-31 2023-05-30 12009622 frs-core:CurrentFinancialInstruments 8 2023-05-30 12009622 frs-core:Non-currentFinancialInstruments 8 2023-05-30 12009622 9 2022-05-31 2023-05-30 12009622 frs-core:CurrentFinancialInstruments 9 2023-05-30 12009622 frs-core:Non-currentFinancialInstruments 9 2023-05-30 12009622 10 2022-05-31 2023-05-30 12009622 frs-core:CurrentFinancialInstruments 10 2023-05-30 12009622 frs-core:Non-currentFinancialInstruments 10 2023-05-30 12009622 11 2022-05-31 2023-05-30 12009622 frs-core:CurrentFinancialInstruments 11 2023-05-30 12009622 frs-core:Non-currentFinancialInstruments 11 2023-05-30 12009622 12 2022-05-31 2023-05-30 12009622 frs-core:CurrentFinancialInstruments 12 2023-05-30 12009622 frs-core:Non-currentFinancialInstruments 12 2023-05-30 12009622 13 2022-05-31 2023-05-30 12009622 frs-core:CurrentFinancialInstruments 13 2023-05-30 12009622 frs-core:Non-currentFinancialInstruments 13 2023-05-30 12009622 14 2022-05-31 2023-05-30 12009622 frs-core:CurrentFinancialInstruments 14 2023-05-30 12009622 frs-core:Non-currentFinancialInstruments 14 2023-05-30 12009622 15 2022-05-31 2023-05-30 12009622 frs-core:CurrentFinancialInstruments 15 2023-05-30 12009622 frs-core:Non-currentFinancialInstruments 15 2023-05-30 12009622 16 2022-05-31 2023-05-30 12009622 frs-core:CurrentFinancialInstruments 16 2023-05-30 12009622 frs-core:Non-currentFinancialInstruments 16 2023-05-30 12009622 17 2022-05-31 2023-05-30 12009622 frs-core:CurrentFinancialInstruments 17 2023-05-30 12009622 frs-core:Non-currentFinancialInstruments 17 2023-05-30 12009622 18 2022-05-31 2023-05-30 12009622 frs-core:CurrentFinancialInstruments 18 2023-05-30 12009622 frs-core:Non-currentFinancialInstruments 18 2023-05-30 12009622 19 2022-05-31 2023-05-30 12009622 frs-core:CurrentFinancialInstruments 19 2023-05-30 12009622 frs-core:Non-currentFinancialInstruments 19 2023-05-30 12009622 20 2022-05-31 2023-05-30 12009622 frs-core:CurrentFinancialInstruments 20 2023-05-30 12009622 frs-core:Non-currentFinancialInstruments 20 2023-05-30 12009622 dpl-frs:Item1 2022-05-31 2023-05-30 12009622 dpl-frs:Item1 2022-05-30 12009622 dpl-frs:Item1 2023-05-30 12009622 dpl-frs:CostSales dpl-frs:Item1 2022-05-31 2023-05-30 12009622 dpl-frs:CostSales dpl-frs:Item1 2022-05-30 12009622 dpl-frs:CostSales dpl-frs:Item1 2023-05-30 12009622 dpl-frs:DistributionCosts dpl-frs:Item1 2022-05-31 2023-05-30 12009622 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-05-31 2023-05-30 12009622 dpl-frs:Item2 2022-05-31 2023-05-30 12009622 dpl-frs:Item2 2022-05-30 12009622 dpl-frs:Item2 2023-05-30 12009622 dpl-frs:CostSales dpl-frs:Item2 2022-05-31 2023-05-30 12009622 dpl-frs:CostSales dpl-frs:Item2 2022-05-30 12009622 dpl-frs:CostSales dpl-frs:Item2 2023-05-30 12009622 dpl-frs:DistributionCosts dpl-frs:Item2 2022-05-31 2023-05-30 12009622 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-05-31 2023-05-30 12009622 dpl-frs:Item3 2022-05-31 2023-05-30 12009622 dpl-frs:Item3 2022-05-30 12009622 dpl-frs:Item3 2023-05-30 12009622 dpl-frs:CostSales dpl-frs:Item3 2022-05-31 2023-05-30 12009622 dpl-frs:CostSales dpl-frs:Item3 2022-05-30 12009622 dpl-frs:CostSales dpl-frs:Item3 2023-05-30 12009622 dpl-frs:DistributionCosts dpl-frs:Item3 2022-05-31 2023-05-30 12009622 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-05-31 2023-05-30 12009622 dpl-frs:Item4 2022-05-31 2023-05-30 12009622 dpl-frs:Item4 2022-05-30 12009622 dpl-frs:Item4 2023-05-30 12009622 dpl-frs:CostSales dpl-frs:Item4 2022-05-31 2023-05-30 12009622 dpl-frs:CostSales dpl-frs:Item4 2022-05-30 12009622 dpl-frs:CostSales dpl-frs:Item4 2023-05-30 12009622 dpl-frs:DistributionCosts dpl-frs:Item4 2022-05-31 2023-05-30 12009622 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-05-31 2023-05-30 12009622 dpl-frs:Item5 2022-05-31 2023-05-30 12009622 dpl-frs:Item5 2022-05-30 12009622 dpl-frs:Item5 2023-05-30 12009622 dpl-frs:CostSales dpl-frs:Item5 2022-05-31 2023-05-30 12009622 dpl-frs:CostSales dpl-frs:Item5 2022-05-30 12009622 dpl-frs:CostSales dpl-frs:Item5 2023-05-30 12009622 dpl-frs:DistributionCosts dpl-frs:Item5 2022-05-31 2023-05-30 12009622 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-05-31 2023-05-30 12009622 dpl-frs:Item6 2022-05-31 2023-05-30 12009622 dpl-frs:Item6 2022-05-30 12009622 dpl-frs:Item6 2023-05-30 12009622 dpl-frs:CostSales dpl-frs:Item6 2022-05-31 2023-05-30 12009622 dpl-frs:CostSales dpl-frs:Item6 2022-05-30 12009622 dpl-frs:CostSales dpl-frs:Item6 2023-05-30 12009622 dpl-frs:DistributionCosts dpl-frs:Item6 2022-05-31 2023-05-30 12009622 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-05-31 2023-05-30 12009622 dpl-frs:Item7 2022-05-31 2023-05-30 12009622 dpl-frs:Item7 2022-05-30 12009622 dpl-frs:Item7 2023-05-30 12009622 dpl-frs:CostSales dpl-frs:Item7 2022-05-31 2023-05-30 12009622 dpl-frs:CostSales dpl-frs:Item7 2022-05-30 12009622 dpl-frs:CostSales dpl-frs:Item7 2023-05-30 12009622 dpl-frs:DistributionCosts dpl-frs:Item7 2022-05-31 2023-05-30 12009622 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-05-31 2023-05-30 12009622 dpl-frs:Item8 2022-05-31 2023-05-30 12009622 dpl-frs:Item8 2022-05-30 12009622 dpl-frs:Item8 2023-05-30 12009622 dpl-frs:CostSales dpl-frs:Item8 2022-05-31 2023-05-30 12009622 dpl-frs:CostSales dpl-frs:Item8 2022-05-30 12009622 dpl-frs:CostSales dpl-frs:Item8 2023-05-30 12009622 dpl-frs:DistributionCosts dpl-frs:Item8 2022-05-31 2023-05-30 12009622 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-05-31 2023-05-30 12009622 dpl-frs:Item9 2022-05-31 2023-05-30 12009622 dpl-frs:Item9 2022-05-30 12009622 dpl-frs:Item9 2023-05-30 12009622 dpl-frs:CostSales dpl-frs:Item9 2022-05-31 2023-05-30 12009622 dpl-frs:CostSales dpl-frs:Item9 2022-05-30 12009622 dpl-frs:CostSales dpl-frs:Item9 2023-05-30 12009622 dpl-frs:DistributionCosts dpl-frs:Item9 2022-05-31 2023-05-30 12009622 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-05-31 2023-05-30 12009622 dpl-frs:Item10 2022-05-31 2023-05-30 12009622 dpl-frs:Item10 2022-05-30 12009622 dpl-frs:Item10 2023-05-30 12009622 dpl-frs:CostSales dpl-frs:Item10 2022-05-31 2023-05-30 12009622 dpl-frs:CostSales dpl-frs:Item10 2022-05-30 12009622 dpl-frs:CostSales dpl-frs:Item10 2023-05-30 12009622 dpl-frs:DistributionCosts dpl-frs:Item10 2022-05-31 2023-05-30 12009622 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-05-31 2023-05-30 12009622 dpl-frs:Item11 2022-05-31 2023-05-30 12009622 dpl-frs:Item11 2022-05-30 12009622 dpl-frs:Item11 2023-05-30 12009622 dpl-frs:CostSales dpl-frs:Item11 2022-05-31 2023-05-30 12009622 dpl-frs:CostSales dpl-frs:Item11 2022-05-30 12009622 dpl-frs:CostSales dpl-frs:Item11 2023-05-30 12009622 dpl-frs:DistributionCosts dpl-frs:Item11 2022-05-31 2023-05-30 12009622 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-05-31 2023-05-30 12009622 dpl-frs:Item12 2022-05-31 2023-05-30 12009622 dpl-frs:Item12 2022-05-30 12009622 dpl-frs:Item12 2023-05-30 12009622 dpl-frs:CostSales dpl-frs:Item12 2022-05-31 2023-05-30 12009622 dpl-frs:CostSales dpl-frs:Item12 2022-05-30 12009622 dpl-frs:CostSales dpl-frs:Item12 2023-05-30 12009622 dpl-frs:DistributionCosts dpl-frs:Item12 2022-05-31 2023-05-30 12009622 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-05-31 2023-05-30 12009622 1 2022-05-31 2023-05-30 12009622 frs-countries:EnglandWales 2022-05-31 2023-05-30 12009622 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-05-30 12009622 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-05-30 12009622 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-05-30 12009622 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-05-30 12009622 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-05-31 2022-05-30 12009622 frs-core:AllSubsidiaries 2021-05-31 2022-05-30 12009622 frs-core:KeyManagementPersonnel 2021-05-31 2022-05-30 12009622 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-05-31 2022-05-30 12009622 frs-core:OtherRelatedParties 2021-05-31 2022-05-30 12009622 2021-05-30 12009622 2022-05-30 12009622 2021-05-31 2022-05-30 12009622 frs-core:CurrentFinancialInstruments 2022-05-30 12009622 frs-core:CurrentFinancialInstruments 2021-05-31 2022-05-30 12009622 frs-core:Non-currentFinancialInstruments 2022-05-30 12009622 frs-core:Non-currentFinancialInstruments 2021-05-31 2022-05-30 12009622 frs-core:CurrentFinancialInstruments 2021-05-31 2022-05-30 12009622 frs-core:CurrentFinancialInstruments 2022-05-30 12009622 frs-core:AfterOneYear 2021-05-31 2022-05-30 12009622 frs-core:BetweenOneFiveYears 2021-05-31 2022-05-30 12009622 frs-core:BetweenOneFiveYears 2022-05-30 12009622 frs-core:ComputerEquipment 2022-05-30 12009622 frs-core:ComputerEquipment 2021-05-31 2022-05-30 12009622 frs-core:ComputerEquipment 2021-05-30 12009622 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-05-30 12009622 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-05-31 2022-05-30 12009622 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-05-30 12009622 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-05-30 12009622 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-05-31 2022-05-30 12009622 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-05-30 12009622 frs-core:FurnitureFittings 2022-05-30 12009622 frs-core:FurnitureFittings 2021-05-31 2022-05-30 12009622 frs-core:FurnitureFittings 2021-05-30 12009622 frs-core:NetGoodwill 2022-05-30 12009622 frs-core:NetGoodwill 2021-05-31 2022-05-30 12009622 frs-core:NetGoodwill 2021-05-30 12009622 frs-core:InvestmentPropertyIncludedWithinPPE 2022-05-30 12009622 frs-core:InvestmentPropertyIncludedWithinPPE 2021-05-31 2022-05-30 12009622 frs-core:InvestmentPropertyIncludedWithinPPE 2021-05-30 12009622 frs-core:LandBuildings 2022-05-30 12009622 frs-core:LandBuildings 2021-05-31 2022-05-30 12009622 frs-core:LandBuildings 2021-05-30 12009622 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-05-30 12009622 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-05-31 2022-05-30 12009622 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-05-30 12009622 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-05-30 12009622 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-05-31 2022-05-30 12009622 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-05-30 12009622 frs-core:MoreThanFiveYears 2021-05-31 2022-05-30 12009622 frs-core:MoreThanFiveYears 2022-05-30 12009622 frs-core:MotorVehicles 2022-05-30 12009622 frs-core:MotorVehicles 2021-05-31 2022-05-30 12009622 frs-core:MotorVehicles 2021-05-30 12009622 frs-core:OtherResidualIntangibleAssets 2022-05-30 12009622 frs-core:OtherResidualIntangibleAssets 2021-05-31 2022-05-30 12009622 frs-core:OtherResidualIntangibleAssets 2021-05-30 12009622 frs-core:PlantMachinery 2022-05-30 12009622 frs-core:PlantMachinery 2021-05-31 2022-05-30 12009622 frs-core:PlantMachinery 2021-05-30 12009622 frs-core:Secured 2022-05-30 12009622 frs-core:Unsecured 2022-05-30 12009622 frs-core:WithinOneYear 2021-05-31 2022-05-30 12009622 frs-core:WithinOneYear 2022-05-30 12009622 frs-core:CapitalRedemptionReserve 2021-05-31 2022-05-30 12009622 frs-core:CapitalRedemptionReserve 2021-05-30 12009622 frs-core:CapitalRedemptionReserve 2022-05-30 12009622 frs-core:OtherReservesSubtotal 2021-05-31 2022-05-30 12009622 frs-core:OtherReservesSubtotal 2021-05-30 12009622 frs-core:OtherReservesSubtotal 2022-05-30 12009622 frs-core:RevaluationReserve 2021-05-31 2022-05-30 12009622 frs-core:RevaluationReserve 2021-05-30 12009622 frs-core:RevaluationReserve 2022-05-30 12009622 frs-core:SharePremium 2021-05-31 2022-05-30 12009622 frs-core:SharePremium 2021-05-30 12009622 frs-core:SharePremium 2022-05-30 12009622 frs-core:ShareCapital 2021-05-31 2022-05-30 12009622 frs-core:ShareCapital 2021-05-30 12009622 frs-core:ShareCapital 2022-05-30 12009622 frs-core:RetainedEarningsAccumulatedLosses 2021-05-31 2022-05-30 12009622 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-05-30 12009622 frs-core:RetainedEarningsAccumulatedLosses 2022-05-30 12009622 frs-core:RetainedEarningsAccumulatedLosses 2021-05-30 12009622 frs-core:RetainedEarningsAccumulatedLosses 2022-05-30 12009622 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-05-30 12009622 frs-countries:UnitedKingdom 2021-05-31 2022-05-30 12009622 frs-countries:Europe 2021-05-31 2022-05-30 12009622 frs-countries:NorthAmerica 2021-05-31 2022-05-30 12009622 frs-countries:SouthAmerica 2021-05-31 2022-05-30 12009622 frs-countries:Asia 2021-05-31 2022-05-30 12009622 frs-countries:RestWorldOutsideUK 2021-05-31 2022-05-30 12009622 frs-bus:HighestPaidDirector 2021-05-31 2022-05-30 12009622 frs-bus:PrivateLimitedCompanyLtd 2021-05-31 2022-05-30 12009622 frs-bus:CompanyLimitedByGuarantee 2021-05-31 2022-05-30 12009622 frs-bus:LimitedLiabilityPartnershipLLP 2021-05-31 2022-05-30 12009622 frs-bus:LimitedLiabilityPartnershipsSORP 2021-05-31 2022-05-30 12009622 frs-bus:FullAccounts 2021-05-31 2022-05-30 12009622 frs-bus:FilletedAccounts 2021-05-31 2022-05-30 12009622 frs-bus:AbridgedAccounts 2021-05-31 2022-05-30 12009622 frs-bus:FRS102 2021-05-31 2022-05-30 12009622 frs-bus:MediumEntities 2021-05-31 2022-05-30 12009622 frs-bus:SmallEntities 2021-05-31 2022-05-30 12009622 frs-bus:EntityHasNeverTraded 2021-05-31 2022-05-30 12009622 frs-bus:EntityNoLongerTradingButTradedInPast 2021-05-31 2022-05-30 12009622 frs-bus:Audited 2021-05-31 2022-05-30 12009622 frs-bus:AuditExempt-NoAccountantsReport 2021-05-31 2022-05-30 12009622 frs-bus:AuditExemptWithAccountantsReport 2021-05-31 2022-05-30 12009622 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-05-31 2022-05-30 12009622 frs-bus:LargeCompaniesRegimeForAccounts 2021-05-31 2022-05-30 12009622 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-05-31 2022-05-30 12009622 frs-bus:SmallCompaniesRegimeForAccounts 2021-05-31 2022-05-30 12009622 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-05-31 2022-05-30 12009622 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-05-31 2022-05-30 12009622 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-05-31 2022-05-30 12009622 frs-bus:OrdinaryShareClass1 2021-05-31 2022-05-30 12009622 frs-bus:OrdinaryShareClass1 2021-05-30 12009622 frs-bus:OrdinaryShareClass1 2022-05-30 12009622 frs-bus:OrdinaryShareClass2 2021-05-31 2022-05-30 12009622 frs-bus:OrdinaryShareClass2 2021-05-30 12009622 frs-bus:OrdinaryShareClass2 2022-05-30 12009622 frs-bus:OrdinaryShareClass3 2021-05-31 2022-05-30 12009622 frs-bus:OrdinaryShareClass3 2021-05-30 12009622 frs-bus:OrdinaryShareClass3 2022-05-30 12009622 frs-bus:OrdinaryShareClass4 2021-05-31 2022-05-30 12009622 frs-bus:OrdinaryShareClass4 2021-05-30 12009622 frs-bus:OrdinaryShareClass4 2022-05-30 12009622 frs-bus:OrdinaryShareClass5 2021-05-31 2022-05-30 12009622 frs-bus:OrdinaryShareClass5 2021-05-30 12009622 frs-bus:OrdinaryShareClass5 2022-05-30 12009622 frs-bus:PreferenceShareClass1 2021-05-31 2022-05-30 12009622 frs-bus:PreferenceShareClass1 2021-05-30 12009622 frs-bus:PreferenceShareClass1 2022-05-30 12009622 frs-bus:PreferenceShareClass2 2021-05-31 2022-05-30 12009622 frs-bus:PreferenceShareClass2 2021-05-30 12009622 frs-bus:PreferenceShareClass2 2022-05-30 12009622 frs-bus:PreferenceShareClass3 2021-05-31 2022-05-30 12009622 frs-bus:PreferenceShareClass3 2021-05-30 12009622 frs-bus:PreferenceShareClass3 2022-05-30 12009622 frs-bus:PreferenceShareClass4 2021-05-31 2022-05-30 12009622 frs-bus:PreferenceShareClass4 2021-05-30 12009622 frs-bus:PreferenceShareClass4 2022-05-30 12009622 frs-bus:PreferenceShareClass5 2021-05-31 2022-05-30 12009622 frs-bus:PreferenceShareClass5 2021-05-30 12009622 frs-bus:PreferenceShareClass5 2022-05-30 12009622 1 2021-05-31 2022-05-30 12009622 1 2022-05-30 12009622 1 2021-05-31 2022-05-30 12009622 frs-core:LeasedAssets 2021-05-31 2022-05-30 12009622 frs-core:OwnedAssets 2021-05-31 2022-05-30 12009622 frs-core:CurrencyRisk 2021-05-31 2022-05-30 12009622 frs-core:MarketRisk 2021-05-31 2022-05-30 12009622 frs-core:InterestRateRisk 2021-05-31 2022-05-30 12009622 frs-core:DeferredTaxation 2021-05-31 2022-05-30 12009622 frs-core:DeferredTaxation 2021-05-30 12009622 frs-core:DeferredTaxation 2022-05-30 12009622 frs-core:OtherProvisionsContingentLiabilities 2021-05-31 2022-05-30 12009622 frs-core:OtherProvisionsContingentLiabilities 2021-05-30 12009622 frs-core:OtherProvisionsContingentLiabilities 2022-05-30 12009622 frs-core:ProvisionsDeferredTax 2022-05-30 12009622 frs-core:OtherDeferredTax 2022-05-30 12009622 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-05-30 12009622 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-05-30 12009622 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-05-30 12009622 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-05-31 2022-05-30 12009622 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-05-30 12009622 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-05-30 12009622 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-05-31 2022-05-30 12009622 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-05-30 12009622 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-05-30 12009622 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-05-31 2022-05-30 12009622 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-05-30 12009622 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-05-30 12009622 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-05-30 12009622 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-05-30 12009622 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-05-30 12009622 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-05-30 12009622 frs-core:Share-basedPaymentsDeferredTax 2022-05-30 12009622 frs-core:TaxCreditsDeferredTax 2022-05-30 12009622 frs-core:CostValuation 2021-05-30 12009622 frs-core:AdditionsToInvestments 2022-05-30 12009622 frs-core:DisposalsRepaymentsInvestments 2022-05-30 12009622 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-05-30 12009622 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-05-30 12009622 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-05-30 12009622 frs-core:OtherIncreaseDecreaseInInvestments 2022-05-30 12009622 frs-core:CostValuation 2022-05-30 12009622 frs-core:ProvisionsForImpairmentInvestments 2021-05-30 12009622 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-05-30 12009622 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-05-30 12009622 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-05-30 12009622 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-05-30 12009622 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-05-30 12009622 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-05-30 12009622 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-05-30 12009622 frs-core:ProvisionsForImpairmentInvestments 2022-05-30 12009622 frs-core:ListedExchangeTraded 2022-05-30 12009622 frs-core:ListedExchangeTraded 2021-05-30 12009622 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-05-30 12009622 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-05-30 12009622 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-05-30 12009622 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-05-30 12009622 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-05-30 12009622 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-05-30 12009622 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-05-30 12009622 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-05-30 12009622 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-05-30 12009622 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-05-30 12009622 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-05-30 12009622 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-05-30 12009622 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-05-30 12009622 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-05-30 12009622 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-05-30 12009622 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-05-30 12009622 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-05-30 12009622 frs-core:UnlistedNon-exchangeTraded 2022-05-30 12009622 frs-core:UnlistedNon-exchangeTraded 2021-05-30 12009622 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-05-30 12009622 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-30 12009622 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-30 12009622 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-30 12009622 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-30 12009622 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-30 12009622 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-30 12009622 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-05-30 12009622 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-05-30 12009622 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-30 12009622 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-30 12009622 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-30 12009622 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-30 12009622 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-05-30 12009622 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-30 12009622 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-30 12009622 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-30 12009622 dpl-frs:CostSales 2021-05-31 2022-05-30 12009622 dpl-frs:CostSales 2021-05-30 12009622 dpl-frs:CostSales 2022-05-30 12009622 dpl-frs:DistributionCosts 2021-05-31 2022-05-30 12009622 dpl-frs:AdministrativeExpenses 2021-05-31 2022-05-30 12009622 frs-bus:Director1 2021-05-31 2022-05-30 12009622 frs-bus:Director1 2021-05-30 12009622 frs-bus:Director1 2022-05-30 12009622 frs-bus:Director2 2021-05-31 2022-05-30 12009622 frs-bus:Director2 2021-05-30 12009622 frs-bus:Director2 2022-05-30 12009622 frs-bus:Director3 2021-05-31 2022-05-30 12009622 frs-bus:Director3 2021-05-30 12009622 frs-bus:Director3 2022-05-30 12009622 1 2021-05-31 2022-05-30 12009622 frs-core:CurrentFinancialInstruments 1 2022-05-30 12009622 frs-core:Non-currentFinancialInstruments 1 2022-05-30 12009622 2 2021-05-31 2022-05-30 12009622 frs-core:CurrentFinancialInstruments 2 2022-05-30 12009622 frs-core:Non-currentFinancialInstruments 2 2022-05-30 12009622 3 2021-05-31 2022-05-30 12009622 frs-core:CurrentFinancialInstruments 3 2022-05-30 12009622 frs-core:Non-currentFinancialInstruments 3 2022-05-30 12009622 4 2021-05-31 2022-05-30 12009622 frs-core:CurrentFinancialInstruments 4 2022-05-30 12009622 frs-core:Non-currentFinancialInstruments 4 2022-05-30 12009622 5 2021-05-31 2022-05-30 12009622 frs-core:CurrentFinancialInstruments 5 2022-05-30 12009622 frs-core:Non-currentFinancialInstruments 5 2022-05-30 12009622 6 2021-05-31 2022-05-30 12009622 frs-core:CurrentFinancialInstruments 6 2022-05-30 12009622 frs-core:Non-currentFinancialInstruments 6 2022-05-30 12009622 7 2021-05-31 2022-05-30 12009622 frs-core:CurrentFinancialInstruments 7 2022-05-30 12009622 frs-core:Non-currentFinancialInstruments 7 2022-05-30 12009622 8 2021-05-31 2022-05-30 12009622 frs-core:CurrentFinancialInstruments 8 2022-05-30 12009622 frs-core:Non-currentFinancialInstruments 8 2022-05-30 12009622 9 2021-05-31 2022-05-30 12009622 frs-core:CurrentFinancialInstruments 9 2022-05-30 12009622 frs-core:Non-currentFinancialInstruments 9 2022-05-30 12009622 10 2021-05-31 2022-05-30 12009622 frs-core:CurrentFinancialInstruments 10 2022-05-30 12009622 frs-core:Non-currentFinancialInstruments 10 2022-05-30 12009622 11 2021-05-31 2022-05-30 12009622 frs-core:CurrentFinancialInstruments 11 2022-05-30 12009622 frs-core:Non-currentFinancialInstruments 11 2022-05-30 12009622 12 2021-05-31 2022-05-30 12009622 frs-core:CurrentFinancialInstruments 12 2022-05-30 12009622 frs-core:Non-currentFinancialInstruments 12 2022-05-30 12009622 13 2021-05-31 2022-05-30 12009622 frs-core:CurrentFinancialInstruments 13 2022-05-30 12009622 frs-core:Non-currentFinancialInstruments 13 2022-05-30 12009622 14 2021-05-31 2022-05-30 12009622 frs-core:CurrentFinancialInstruments 14 2022-05-30 12009622 frs-core:Non-currentFinancialInstruments 14 2022-05-30 12009622 15 2021-05-31 2022-05-30 12009622 frs-core:CurrentFinancialInstruments 15 2022-05-30 12009622 frs-core:Non-currentFinancialInstruments 15 2022-05-30 12009622 16 2021-05-31 2022-05-30 12009622 frs-core:CurrentFinancialInstruments 16 2022-05-30 12009622 frs-core:Non-currentFinancialInstruments 16 2022-05-30 12009622 17 2021-05-31 2022-05-30 12009622 frs-core:CurrentFinancialInstruments 17 2022-05-30 12009622 frs-core:Non-currentFinancialInstruments 17 2022-05-30 12009622 18 2021-05-31 2022-05-30 12009622 frs-core:CurrentFinancialInstruments 18 2022-05-30 12009622 frs-core:Non-currentFinancialInstruments 18 2022-05-30 12009622 19 2021-05-31 2022-05-30 12009622 frs-core:CurrentFinancialInstruments 19 2022-05-30 12009622 frs-core:Non-currentFinancialInstruments 19 2022-05-30 12009622 20 2021-05-31 2022-05-30 12009622 frs-core:CurrentFinancialInstruments 20 2022-05-30 12009622 frs-core:Non-currentFinancialInstruments 20 2022-05-30 12009622 dpl-frs:Item1 2021-05-31 2022-05-30 12009622 dpl-frs:Item1 2021-05-30 12009622 dpl-frs:Item1 2022-05-30 12009622 dpl-frs:CostSales dpl-frs:Item1 2021-05-31 2022-05-30 12009622 dpl-frs:CostSales dpl-frs:Item1 2021-05-30 12009622 dpl-frs:CostSales dpl-frs:Item1 2022-05-30 12009622 dpl-frs:DistributionCosts dpl-frs:Item1 2021-05-31 2022-05-30 12009622 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-05-31 2022-05-30 12009622 dpl-frs:Item2 2021-05-31 2022-05-30 12009622 dpl-frs:Item2 2021-05-30 12009622 dpl-frs:Item2 2022-05-30 12009622 dpl-frs:CostSales dpl-frs:Item2 2021-05-31 2022-05-30 12009622 dpl-frs:CostSales dpl-frs:Item2 2021-05-30 12009622 dpl-frs:CostSales dpl-frs:Item2 2022-05-30 12009622 dpl-frs:DistributionCosts dpl-frs:Item2 2021-05-31 2022-05-30 12009622 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-05-31 2022-05-30 12009622 dpl-frs:Item3 2021-05-31 2022-05-30 12009622 dpl-frs:Item3 2021-05-30 12009622 dpl-frs:Item3 2022-05-30 12009622 dpl-frs:CostSales dpl-frs:Item3 2021-05-31 2022-05-30 12009622 dpl-frs:CostSales dpl-frs:Item3 2021-05-30 12009622 dpl-frs:CostSales dpl-frs:Item3 2022-05-30 12009622 dpl-frs:DistributionCosts dpl-frs:Item3 2021-05-31 2022-05-30 12009622 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-05-31 2022-05-30 12009622 dpl-frs:Item4 2021-05-31 2022-05-30 12009622 dpl-frs:Item4 2021-05-30 12009622 dpl-frs:Item4 2022-05-30 12009622 dpl-frs:CostSales dpl-frs:Item4 2021-05-31 2022-05-30 12009622 dpl-frs:CostSales dpl-frs:Item4 2021-05-30 12009622 dpl-frs:CostSales dpl-frs:Item4 2022-05-30 12009622 dpl-frs:DistributionCosts dpl-frs:Item4 2021-05-31 2022-05-30 12009622 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-05-31 2022-05-30 12009622 dpl-frs:Item5 2021-05-31 2022-05-30 12009622 dpl-frs:Item5 2021-05-30 12009622 dpl-frs:Item5 2022-05-30 12009622 dpl-frs:CostSales dpl-frs:Item5 2021-05-31 2022-05-30 12009622 dpl-frs:CostSales dpl-frs:Item5 2021-05-30 12009622 dpl-frs:CostSales dpl-frs:Item5 2022-05-30 12009622 dpl-frs:DistributionCosts dpl-frs:Item5 2021-05-31 2022-05-30 12009622 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-05-31 2022-05-30 12009622 dpl-frs:Item6 2021-05-31 2022-05-30 12009622 dpl-frs:Item6 2021-05-30 12009622 dpl-frs:Item6 2022-05-30 12009622 dpl-frs:CostSales dpl-frs:Item6 2021-05-31 2022-05-30 12009622 dpl-frs:CostSales dpl-frs:Item6 2021-05-30 12009622 dpl-frs:CostSales dpl-frs:Item6 2022-05-30 12009622 dpl-frs:DistributionCosts dpl-frs:Item6 2021-05-31 2022-05-30 12009622 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-05-31 2022-05-30 12009622 dpl-frs:Item7 2021-05-31 2022-05-30 12009622 dpl-frs:Item7 2021-05-30 12009622 dpl-frs:Item7 2022-05-30 12009622 dpl-frs:CostSales dpl-frs:Item7 2021-05-31 2022-05-30 12009622 dpl-frs:CostSales dpl-frs:Item7 2021-05-30 12009622 dpl-frs:CostSales dpl-frs:Item7 2022-05-30 12009622 dpl-frs:DistributionCosts dpl-frs:Item7 2021-05-31 2022-05-30 12009622 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-05-31 2022-05-30 12009622 dpl-frs:Item8 2021-05-31 2022-05-30 12009622 dpl-frs:Item8 2021-05-30 12009622 dpl-frs:Item8 2022-05-30 12009622 dpl-frs:CostSales dpl-frs:Item8 2021-05-31 2022-05-30 12009622 dpl-frs:CostSales dpl-frs:Item8 2021-05-30 12009622 dpl-frs:CostSales dpl-frs:Item8 2022-05-30 12009622 dpl-frs:DistributionCosts dpl-frs:Item8 2021-05-31 2022-05-30 12009622 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-05-31 2022-05-30 12009622 dpl-frs:Item9 2021-05-31 2022-05-30 12009622 dpl-frs:Item9 2021-05-30 12009622 dpl-frs:Item9 2022-05-30 12009622 dpl-frs:CostSales dpl-frs:Item9 2021-05-31 2022-05-30 12009622 dpl-frs:CostSales dpl-frs:Item9 2021-05-30 12009622 dpl-frs:CostSales dpl-frs:Item9 2022-05-30 12009622 dpl-frs:DistributionCosts dpl-frs:Item9 2021-05-31 2022-05-30 12009622 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-05-31 2022-05-30 12009622 dpl-frs:Item10 2021-05-31 2022-05-30 12009622 dpl-frs:Item10 2021-05-30 12009622 dpl-frs:Item10 2022-05-30 12009622 dpl-frs:CostSales dpl-frs:Item10 2021-05-31 2022-05-30 12009622 dpl-frs:CostSales dpl-frs:Item10 2021-05-30 12009622 dpl-frs:CostSales dpl-frs:Item10 2022-05-30 12009622 dpl-frs:DistributionCosts dpl-frs:Item10 2021-05-31 2022-05-30 12009622 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-05-31 2022-05-30 12009622 dpl-frs:Item11 2021-05-31 2022-05-30 12009622 dpl-frs:Item11 2021-05-30 12009622 dpl-frs:Item11 2022-05-30 12009622 dpl-frs:CostSales dpl-frs:Item11 2021-05-31 2022-05-30 12009622 dpl-frs:CostSales dpl-frs:Item11 2021-05-30 12009622 dpl-frs:CostSales dpl-frs:Item11 2022-05-30 12009622 dpl-frs:DistributionCosts dpl-frs:Item11 2021-05-31 2022-05-30 12009622 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-05-31 2022-05-30 12009622 dpl-frs:Item12 2021-05-31 2022-05-30 12009622 dpl-frs:Item12 2021-05-30 12009622 dpl-frs:Item12 2022-05-30 12009622 dpl-frs:CostSales dpl-frs:Item12 2021-05-31 2022-05-30 12009622 dpl-frs:CostSales dpl-frs:Item12 2021-05-30 12009622 dpl-frs:CostSales dpl-frs:Item12 2022-05-30 12009622 dpl-frs:DistributionCosts dpl-frs:Item12 2021-05-31 2022-05-30 12009622 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-05-31 2022-05-30 12009622 1 2021-05-31 2022-05-30 12009622 frs-countries:EnglandWales 2021-05-31 2022-05-30
Registered number: 12009622
Unconscious Collective Ltd
Unaudited Financial Statements
For The Year Ended 30 May 2023
Jim Singh
104 York Street
London
W1H 4QL
Unaudited Financial Statements
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2
Page 1
Balance Sheet
Registered number: 12009622
2023 2022
Notes £ £ £ £
Creditors: Amounts Falling Due Within One Year 4 (3 ) -
NET CURRENT ASSETS (LIABILITIES) (3 ) -
TOTAL ASSETS LESS CURRENT LIABILITIES (3 ) -
NET LIABILITIES (3 ) -
CAPITAL AND RESERVES
Called up share capital 5 (3 ) -
SHAREHOLDERS' FUNDS (3) -
For the year ending 30 May 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 Francesco Pastori
Director
14/02/2024
The notes on page 2 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Unconscious Collective Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12009622 . The registered office is 36 Hewer Street, London, London, W10 6DU.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2022: NIL)
- -
4. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Other creditors 3 -
3 -
5. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid (3 ) -
Page 2