Acorah Software Products - Accounts Production 14.3.260 false true 30 June 2022 1 July 2021 false 1 July 2022 30 June 2023 30 June 2023 01425600 Mr William McClintock Mrs Caroline McClintock Mrs Caroline McClintock iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 01425600 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-06-30 01425600 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-06-30 01425600 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-06-30 01425600 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-06-30 01425600 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-07-01 2023-06-30 01425600 frs-core:AllSubsidiaries 2022-07-01 2023-06-30 01425600 frs-core:KeyManagementPersonnel 2022-07-01 2023-06-30 01425600 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-07-01 2023-06-30 01425600 frs-core:OtherRelatedParties 2022-07-01 2023-06-30 01425600 2022-06-30 01425600 2023-06-30 01425600 2022-07-01 2023-06-30 01425600 frs-core:CurrentFinancialInstruments 2023-06-30 01425600 frs-core:CurrentFinancialInstruments 2022-07-01 2023-06-30 01425600 frs-core:Non-currentFinancialInstruments 2023-06-30 01425600 frs-core:Non-currentFinancialInstruments 2022-07-01 2023-06-30 01425600 frs-core:CurrentFinancialInstruments 2022-07-01 2023-06-30 01425600 frs-core:CurrentFinancialInstruments 2023-06-30 01425600 frs-core:AfterOneYear 2022-07-01 2023-06-30 01425600 frs-core:BetweenOneFiveYears 2022-07-01 2023-06-30 01425600 frs-core:BetweenOneFiveYears 2023-06-30 01425600 frs-core:ComputerEquipment 2023-06-30 01425600 frs-core:ComputerEquipment 2022-07-01 2023-06-30 01425600 frs-core:ComputerEquipment 2022-06-30 01425600 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-06-30 01425600 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-07-01 2023-06-30 01425600 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-06-30 01425600 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-06-30 01425600 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-07-01 2023-06-30 01425600 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-06-30 01425600 frs-core:FurnitureFittings 2023-06-30 01425600 frs-core:FurnitureFittings 2022-07-01 2023-06-30 01425600 frs-core:FurnitureFittings 2022-06-30 01425600 frs-core:NetGoodwill 2023-06-30 01425600 frs-core:NetGoodwill 2022-07-01 2023-06-30 01425600 frs-core:NetGoodwill 2022-06-30 01425600 frs-core:InvestmentPropertyIncludedWithinPPE 2023-06-30 01425600 frs-core:InvestmentPropertyIncludedWithinPPE 2022-07-01 2023-06-30 01425600 frs-core:InvestmentPropertyIncludedWithinPPE 2022-06-30 01425600 frs-core:LandBuildings 2023-06-30 01425600 frs-core:LandBuildings 2022-07-01 2023-06-30 01425600 frs-core:LandBuildings 2022-06-30 01425600 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-06-30 01425600 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-07-01 2023-06-30 01425600 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-06-30 01425600 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-06-30 01425600 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-07-01 2023-06-30 01425600 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-06-30 01425600 frs-core:MoreThanFiveYears 2022-07-01 2023-06-30 01425600 frs-core:MoreThanFiveYears 2023-06-30 01425600 frs-core:MotorVehicles 2023-06-30 01425600 frs-core:MotorVehicles 2022-07-01 2023-06-30 01425600 frs-core:MotorVehicles 2022-06-30 01425600 frs-core:OtherResidualIntangibleAssets 2023-06-30 01425600 frs-core:OtherResidualIntangibleAssets 2022-07-01 2023-06-30 01425600 frs-core:OtherResidualIntangibleAssets 2022-06-30 01425600 frs-core:PlantMachinery 2023-06-30 01425600 frs-core:PlantMachinery 2022-07-01 2023-06-30 01425600 frs-core:PlantMachinery 2022-06-30 01425600 frs-core:Secured 2023-06-30 01425600 frs-core:Unsecured 2023-06-30 01425600 frs-core:WithinOneYear 2022-07-01 2023-06-30 01425600 frs-core:WithinOneYear 2023-06-30 01425600 frs-core:CapitalRedemptionReserve 2022-07-01 2023-06-30 01425600 frs-core:CapitalRedemptionReserve 2022-06-30 01425600 frs-core:CapitalRedemptionReserve 2023-06-30 01425600 frs-core:OtherReservesSubtotal 2022-07-01 2023-06-30 01425600 frs-core:OtherReservesSubtotal 2022-06-30 01425600 frs-core:OtherReservesSubtotal 2023-06-30 01425600 frs-core:RevaluationReserve 2022-07-01 2023-06-30 01425600 frs-core:RevaluationReserve 2022-06-30 01425600 frs-core:RevaluationReserve 2023-06-30 01425600 frs-core:SharePremium 2022-07-01 2023-06-30 01425600 frs-core:SharePremium 2022-06-30 01425600 frs-core:SharePremium 2023-06-30 01425600 frs-core:ShareCapital 2022-07-01 2023-06-30 01425600 frs-core:ShareCapital 2022-06-30 01425600 frs-core:ShareCapital 2023-06-30 01425600 frs-core:RetainedEarningsAccumulatedLosses 2022-07-01 2023-06-30 01425600 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-06-30 01425600 frs-core:RetainedEarningsAccumulatedLosses 2023-06-30 01425600 frs-core:RetainedEarningsAccumulatedLosses 2022-06-30 01425600 frs-core:RetainedEarningsAccumulatedLosses 2023-06-30 01425600 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-06-30 01425600 frs-countries:UnitedKingdom 2022-07-01 2023-06-30 01425600 frs-countries:Europe 2022-07-01 2023-06-30 01425600 frs-countries:NorthAmerica 2022-07-01 2023-06-30 01425600 frs-countries:SouthAmerica 2022-07-01 2023-06-30 01425600 frs-countries:Asia 2022-07-01 2023-06-30 01425600 frs-countries:RestWorldOutsideUK 2022-07-01 2023-06-30 01425600 frs-bus:HighestPaidDirector 2022-07-01 2023-06-30 01425600 frs-bus:PrivateLimitedCompanyLtd 2022-07-01 2023-06-30 01425600 frs-bus:CompanyLimitedByGuarantee 2022-07-01 2023-06-30 01425600 frs-bus:LimitedLiabilityPartnershipLLP 2022-07-01 2023-06-30 01425600 frs-bus:LimitedLiabilityPartnershipsSORP 2022-07-01 2023-06-30 01425600 frs-bus:FullAccounts 2022-07-01 2023-06-30 01425600 frs-bus:FilletedAccounts 2022-07-01 2023-06-30 01425600 frs-bus:AbridgedAccounts 2022-07-01 2023-06-30 01425600 frs-bus:FRS102 2022-07-01 2023-06-30 01425600 frs-bus:MediumEntities 2022-07-01 2023-06-30 01425600 frs-bus:SmallEntities 2022-07-01 2023-06-30 01425600 frs-bus:EntityHasNeverTraded 2022-07-01 2023-06-30 01425600 frs-bus:EntityNoLongerTradingButTradedInPast 2022-07-01 2023-06-30 01425600 frs-bus:Audited 2022-07-01 2023-06-30 01425600 frs-bus:AuditExempt-NoAccountantsReport 2022-07-01 2023-06-30 01425600 frs-bus:AuditExemptWithAccountantsReport 2022-07-01 2023-06-30 01425600 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-07-01 2023-06-30 01425600 frs-bus:LargeCompaniesRegimeForAccounts 2022-07-01 2023-06-30 01425600 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-07-01 2023-06-30 01425600 frs-bus:SmallCompaniesRegimeForAccounts 2022-07-01 2023-06-30 01425600 frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-07-01 2023-06-30 01425600 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-07-01 2023-06-30 01425600 frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-07-01 2023-06-30 01425600 frs-bus:OrdinaryShareClass1 2022-07-01 2023-06-30 01425600 frs-bus:OrdinaryShareClass1 2022-06-30 01425600 frs-bus:OrdinaryShareClass1 2023-06-30 01425600 frs-bus:OrdinaryShareClass2 2022-07-01 2023-06-30 01425600 frs-bus:OrdinaryShareClass2 2022-06-30 01425600 frs-bus:OrdinaryShareClass2 2023-06-30 01425600 frs-bus:OrdinaryShareClass3 2022-07-01 2023-06-30 01425600 frs-bus:OrdinaryShareClass3 2022-06-30 01425600 frs-bus:OrdinaryShareClass3 2023-06-30 01425600 frs-bus:OrdinaryShareClass4 2022-07-01 2023-06-30 01425600 frs-bus:OrdinaryShareClass4 2022-06-30 01425600 frs-bus:OrdinaryShareClass4 2023-06-30 01425600 frs-bus:OrdinaryShareClass5 2022-07-01 2023-06-30 01425600 frs-bus:OrdinaryShareClass5 2022-06-30 01425600 frs-bus:OrdinaryShareClass5 2023-06-30 01425600 frs-bus:PreferenceShareClass1 2022-07-01 2023-06-30 01425600 frs-bus:PreferenceShareClass1 2022-06-30 01425600 frs-bus:PreferenceShareClass1 2023-06-30 01425600 frs-bus:PreferenceShareClass2 2022-07-01 2023-06-30 01425600 frs-bus:PreferenceShareClass2 2022-06-30 01425600 frs-bus:PreferenceShareClass2 2023-06-30 01425600 frs-bus:PreferenceShareClass3 2022-07-01 2023-06-30 01425600 frs-bus:PreferenceShareClass3 2022-06-30 01425600 frs-bus:PreferenceShareClass3 2023-06-30 01425600 frs-bus:PreferenceShareClass4 2022-07-01 2023-06-30 01425600 frs-bus:PreferenceShareClass4 2022-06-30 01425600 frs-bus:PreferenceShareClass4 2023-06-30 01425600 frs-bus:PreferenceShareClass5 2022-07-01 2023-06-30 01425600 frs-bus:PreferenceShareClass5 2022-06-30 01425600 frs-bus:PreferenceShareClass5 2023-06-30 01425600 1 2022-07-01 2023-06-30 01425600 1 2023-06-30 01425600 1 2022-07-01 2023-06-30 01425600 frs-core:LeasedAssets 2022-07-01 2023-06-30 01425600 frs-core:OwnedAssets 2022-07-01 2023-06-30 01425600 frs-core:CurrencyRisk 2022-07-01 2023-06-30 01425600 frs-core:MarketRisk 2022-07-01 2023-06-30 01425600 frs-core:InterestRateRisk 2022-07-01 2023-06-30 01425600 frs-core:DeferredTaxation 2022-07-01 2023-06-30 01425600 frs-core:DeferredTaxation 2022-06-30 01425600 frs-core:DeferredTaxation 2023-06-30 01425600 frs-core:OtherProvisionsContingentLiabilities 2022-07-01 2023-06-30 01425600 frs-core:OtherProvisionsContingentLiabilities 2022-06-30 01425600 frs-core:OtherProvisionsContingentLiabilities 2023-06-30 01425600 frs-core:ProvisionsDeferredTax 2023-06-30 01425600 frs-core:OtherDeferredTax 2023-06-30 01425600 frs-core:AcceleratedTaxDepreciationDeferredTax 2023-06-30 01425600 frs-core:TaxLossesCarry-forwardsDeferredTax 2023-06-30 01425600 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-06-30 01425600 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-07-01 2023-06-30 01425600 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-06-30 01425600 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-06-30 01425600 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-07-01 2023-06-30 01425600 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-06-30 01425600 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-06-30 01425600 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-07-01 2023-06-30 01425600 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-06-30 01425600 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-06-30 01425600 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-06-30 01425600 frs-core:RevaluationInvestmentPropertyDeferredTax 2023-06-30 01425600 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-06-30 01425600 frs-core:OtherPost-employmentBenefitsDeferredTax 2023-06-30 01425600 frs-core:Share-basedPaymentsDeferredTax 2023-06-30 01425600 frs-core:TaxCreditsDeferredTax 2023-06-30 01425600 frs-core:CostValuation 2022-06-30 01425600 frs-core:AdditionsToInvestments 2023-06-30 01425600 frs-core:DisposalsRepaymentsInvestments 2023-06-30 01425600 frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-06-30 01425600 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-06-30 01425600 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-06-30 01425600 frs-core:OtherIncreaseDecreaseInInvestments 2023-06-30 01425600 frs-core:CostValuation 2023-06-30 01425600 frs-core:ProvisionsForImpairmentInvestments 2022-06-30 01425600 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-06-30 01425600 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-06-30 01425600 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-06-30 01425600 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-06-30 01425600 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-06-30 01425600 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-06-30 01425600 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-06-30 01425600 frs-core:ProvisionsForImpairmentInvestments 2023-06-30 01425600 frs-core:ListedExchangeTraded 2023-06-30 01425600 frs-core:ListedExchangeTraded 2022-06-30 01425600 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-06-30 01425600 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-06-30 01425600 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-06-30 01425600 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-06-30 01425600 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-06-30 01425600 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-06-30 01425600 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-06-30 01425600 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-06-30 01425600 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 01425600 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 01425600 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 01425600 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 01425600 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 01425600 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-06-30 01425600 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 01425600 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 01425600 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 01425600 frs-core:UnlistedNon-exchangeTraded 2023-06-30 01425600 frs-core:UnlistedNon-exchangeTraded 2022-06-30 01425600 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-06-30 01425600 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 01425600 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 01425600 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 01425600 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 01425600 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 01425600 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 01425600 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-06-30 01425600 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 01425600 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 01425600 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 01425600 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 01425600 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 01425600 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-06-30 01425600 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 01425600 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 01425600 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 01425600 dpl-frs:CostSales 2022-07-01 2023-06-30 01425600 dpl-frs:CostSales 2022-06-30 01425600 dpl-frs:CostSales 2023-06-30 01425600 dpl-frs:DistributionCosts 2022-07-01 2023-06-30 01425600 dpl-frs:AdministrativeExpenses 2022-07-01 2023-06-30 01425600 frs-bus:Director1 2022-07-01 2023-06-30 01425600 frs-bus:Director1 2022-06-30 01425600 frs-bus:Director1 2023-06-30 01425600 frs-bus:Director2 2022-07-01 2023-06-30 01425600 frs-bus:Director2 2022-06-30 01425600 frs-bus:Director2 2023-06-30 01425600 frs-bus:CompanySecretary1 2022-07-01 2023-06-30 01425600 1 2022-07-01 2023-06-30 01425600 frs-core:CurrentFinancialInstruments 1 2023-06-30 01425600 frs-core:Non-currentFinancialInstruments 1 2023-06-30 01425600 2 2022-07-01 2023-06-30 01425600 frs-core:CurrentFinancialInstruments 2 2023-06-30 01425600 frs-core:Non-currentFinancialInstruments 2 2023-06-30 01425600 3 2022-07-01 2023-06-30 01425600 frs-core:CurrentFinancialInstruments 3 2023-06-30 01425600 frs-core:Non-currentFinancialInstruments 3 2023-06-30 01425600 4 2022-07-01 2023-06-30 01425600 frs-core:CurrentFinancialInstruments 4 2023-06-30 01425600 frs-core:Non-currentFinancialInstruments 4 2023-06-30 01425600 5 2022-07-01 2023-06-30 01425600 frs-core:CurrentFinancialInstruments 5 2023-06-30 01425600 frs-core:Non-currentFinancialInstruments 5 2023-06-30 01425600 6 2022-07-01 2023-06-30 01425600 frs-core:CurrentFinancialInstruments 6 2023-06-30 01425600 frs-core:Non-currentFinancialInstruments 6 2023-06-30 01425600 7 2022-07-01 2023-06-30 01425600 frs-core:CurrentFinancialInstruments 7 2023-06-30 01425600 frs-core:Non-currentFinancialInstruments 7 2023-06-30 01425600 8 2022-07-01 2023-06-30 01425600 frs-core:CurrentFinancialInstruments 8 2023-06-30 01425600 frs-core:Non-currentFinancialInstruments 8 2023-06-30 01425600 9 2022-07-01 2023-06-30 01425600 frs-core:CurrentFinancialInstruments 9 2023-06-30 01425600 frs-core:Non-currentFinancialInstruments 9 2023-06-30 01425600 10 2022-07-01 2023-06-30 01425600 frs-core:CurrentFinancialInstruments 10 2023-06-30 01425600 frs-core:Non-currentFinancialInstruments 10 2023-06-30 01425600 11 2022-07-01 2023-06-30 01425600 frs-core:CurrentFinancialInstruments 11 2023-06-30 01425600 frs-core:Non-currentFinancialInstruments 11 2023-06-30 01425600 12 2022-07-01 2023-06-30 01425600 frs-core:CurrentFinancialInstruments 12 2023-06-30 01425600 frs-core:Non-currentFinancialInstruments 12 2023-06-30 01425600 13 2022-07-01 2023-06-30 01425600 frs-core:CurrentFinancialInstruments 13 2023-06-30 01425600 frs-core:Non-currentFinancialInstruments 13 2023-06-30 01425600 14 2022-07-01 2023-06-30 01425600 frs-core:CurrentFinancialInstruments 14 2023-06-30 01425600 frs-core:Non-currentFinancialInstruments 14 2023-06-30 01425600 15 2022-07-01 2023-06-30 01425600 frs-core:CurrentFinancialInstruments 15 2023-06-30 01425600 frs-core:Non-currentFinancialInstruments 15 2023-06-30 01425600 16 2022-07-01 2023-06-30 01425600 frs-core:CurrentFinancialInstruments 16 2023-06-30 01425600 frs-core:Non-currentFinancialInstruments 16 2023-06-30 01425600 17 2022-07-01 2023-06-30 01425600 frs-core:CurrentFinancialInstruments 17 2023-06-30 01425600 frs-core:Non-currentFinancialInstruments 17 2023-06-30 01425600 18 2022-07-01 2023-06-30 01425600 frs-core:CurrentFinancialInstruments 18 2023-06-30 01425600 frs-core:Non-currentFinancialInstruments 18 2023-06-30 01425600 19 2022-07-01 2023-06-30 01425600 frs-core:CurrentFinancialInstruments 19 2023-06-30 01425600 frs-core:Non-currentFinancialInstruments 19 2023-06-30 01425600 20 2022-07-01 2023-06-30 01425600 frs-core:CurrentFinancialInstruments 20 2023-06-30 01425600 frs-core:Non-currentFinancialInstruments 20 2023-06-30 01425600 dpl-frs:Item1 2022-07-01 2023-06-30 01425600 dpl-frs:Item1 2022-06-30 01425600 dpl-frs:Item1 2023-06-30 01425600 dpl-frs:CostSales dpl-frs:Item1 2022-07-01 2023-06-30 01425600 dpl-frs:CostSales dpl-frs:Item1 2022-06-30 01425600 dpl-frs:CostSales dpl-frs:Item1 2023-06-30 01425600 dpl-frs:DistributionCosts dpl-frs:Item1 2022-07-01 2023-06-30 01425600 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-07-01 2023-06-30 01425600 dpl-frs:Item2 2022-07-01 2023-06-30 01425600 dpl-frs:Item2 2022-06-30 01425600 dpl-frs:Item2 2023-06-30 01425600 dpl-frs:CostSales dpl-frs:Item2 2022-07-01 2023-06-30 01425600 dpl-frs:CostSales dpl-frs:Item2 2022-06-30 01425600 dpl-frs:CostSales dpl-frs:Item2 2023-06-30 01425600 dpl-frs:DistributionCosts dpl-frs:Item2 2022-07-01 2023-06-30 01425600 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-07-01 2023-06-30 01425600 dpl-frs:Item3 2022-07-01 2023-06-30 01425600 dpl-frs:Item3 2022-06-30 01425600 dpl-frs:Item3 2023-06-30 01425600 dpl-frs:CostSales dpl-frs:Item3 2022-07-01 2023-06-30 01425600 dpl-frs:CostSales dpl-frs:Item3 2022-06-30 01425600 dpl-frs:CostSales dpl-frs:Item3 2023-06-30 01425600 dpl-frs:DistributionCosts dpl-frs:Item3 2022-07-01 2023-06-30 01425600 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-07-01 2023-06-30 01425600 dpl-frs:Item4 2022-07-01 2023-06-30 01425600 dpl-frs:Item4 2022-06-30 01425600 dpl-frs:Item4 2023-06-30 01425600 dpl-frs:CostSales dpl-frs:Item4 2022-07-01 2023-06-30 01425600 dpl-frs:CostSales dpl-frs:Item4 2022-06-30 01425600 dpl-frs:CostSales dpl-frs:Item4 2023-06-30 01425600 dpl-frs:DistributionCosts dpl-frs:Item4 2022-07-01 2023-06-30 01425600 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-07-01 2023-06-30 01425600 dpl-frs:Item5 2022-07-01 2023-06-30 01425600 dpl-frs:Item5 2022-06-30 01425600 dpl-frs:Item5 2023-06-30 01425600 dpl-frs:CostSales dpl-frs:Item5 2022-07-01 2023-06-30 01425600 dpl-frs:CostSales dpl-frs:Item5 2022-06-30 01425600 dpl-frs:CostSales dpl-frs:Item5 2023-06-30 01425600 dpl-frs:DistributionCosts dpl-frs:Item5 2022-07-01 2023-06-30 01425600 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-07-01 2023-06-30 01425600 dpl-frs:Item6 2022-07-01 2023-06-30 01425600 dpl-frs:Item6 2022-06-30 01425600 dpl-frs:Item6 2023-06-30 01425600 dpl-frs:CostSales dpl-frs:Item6 2022-07-01 2023-06-30 01425600 dpl-frs:CostSales dpl-frs:Item6 2022-06-30 01425600 dpl-frs:CostSales dpl-frs:Item6 2023-06-30 01425600 dpl-frs:DistributionCosts dpl-frs:Item6 2022-07-01 2023-06-30 01425600 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-07-01 2023-06-30 01425600 dpl-frs:Item7 2022-07-01 2023-06-30 01425600 dpl-frs:Item7 2022-06-30 01425600 dpl-frs:Item7 2023-06-30 01425600 dpl-frs:CostSales dpl-frs:Item7 2022-07-01 2023-06-30 01425600 dpl-frs:CostSales dpl-frs:Item7 2022-06-30 01425600 dpl-frs:CostSales dpl-frs:Item7 2023-06-30 01425600 dpl-frs:DistributionCosts dpl-frs:Item7 2022-07-01 2023-06-30 01425600 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-07-01 2023-06-30 01425600 dpl-frs:Item8 2022-07-01 2023-06-30 01425600 dpl-frs:Item8 2022-06-30 01425600 dpl-frs:Item8 2023-06-30 01425600 dpl-frs:CostSales dpl-frs:Item8 2022-07-01 2023-06-30 01425600 dpl-frs:CostSales dpl-frs:Item8 2022-06-30 01425600 dpl-frs:CostSales dpl-frs:Item8 2023-06-30 01425600 dpl-frs:DistributionCosts dpl-frs:Item8 2022-07-01 2023-06-30 01425600 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-07-01 2023-06-30 01425600 dpl-frs:Item9 2022-07-01 2023-06-30 01425600 dpl-frs:Item9 2022-06-30 01425600 dpl-frs:Item9 2023-06-30 01425600 dpl-frs:CostSales dpl-frs:Item9 2022-07-01 2023-06-30 01425600 dpl-frs:CostSales dpl-frs:Item9 2022-06-30 01425600 dpl-frs:CostSales dpl-frs:Item9 2023-06-30 01425600 dpl-frs:DistributionCosts dpl-frs:Item9 2022-07-01 2023-06-30 01425600 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-07-01 2023-06-30 01425600 dpl-frs:Item10 2022-07-01 2023-06-30 01425600 dpl-frs:Item10 2022-06-30 01425600 dpl-frs:Item10 2023-06-30 01425600 dpl-frs:CostSales dpl-frs:Item10 2022-07-01 2023-06-30 01425600 dpl-frs:CostSales dpl-frs:Item10 2022-06-30 01425600 dpl-frs:CostSales dpl-frs:Item10 2023-06-30 01425600 dpl-frs:DistributionCosts dpl-frs:Item10 2022-07-01 2023-06-30 01425600 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-07-01 2023-06-30 01425600 dpl-frs:Item11 2022-07-01 2023-06-30 01425600 dpl-frs:Item11 2022-06-30 01425600 dpl-frs:Item11 2023-06-30 01425600 dpl-frs:CostSales dpl-frs:Item11 2022-07-01 2023-06-30 01425600 dpl-frs:CostSales dpl-frs:Item11 2022-06-30 01425600 dpl-frs:CostSales dpl-frs:Item11 2023-06-30 01425600 dpl-frs:DistributionCosts dpl-frs:Item11 2022-07-01 2023-06-30 01425600 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-07-01 2023-06-30 01425600 dpl-frs:Item12 2022-07-01 2023-06-30 01425600 dpl-frs:Item12 2022-06-30 01425600 dpl-frs:Item12 2023-06-30 01425600 dpl-frs:CostSales dpl-frs:Item12 2022-07-01 2023-06-30 01425600 dpl-frs:CostSales dpl-frs:Item12 2022-06-30 01425600 dpl-frs:CostSales dpl-frs:Item12 2023-06-30 01425600 dpl-frs:DistributionCosts dpl-frs:Item12 2022-07-01 2023-06-30 01425600 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-07-01 2023-06-30 01425600 1 2022-07-01 2023-06-30 01425600 frs-countries:EnglandWales 2022-07-01 2023-06-30 01425600 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-06-30 01425600 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-06-30 01425600 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-06-30 01425600 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-06-30 01425600 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-07-01 2022-06-30 01425600 frs-core:AllSubsidiaries 2021-07-01 2022-06-30 01425600 frs-core:KeyManagementPersonnel 2021-07-01 2022-06-30 01425600 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-07-01 2022-06-30 01425600 frs-core:OtherRelatedParties 2021-07-01 2022-06-30 01425600 2021-06-30 01425600 2022-06-30 01425600 2021-07-01 2022-06-30 01425600 frs-core:CurrentFinancialInstruments 2022-06-30 01425600 frs-core:CurrentFinancialInstruments 2021-07-01 2022-06-30 01425600 frs-core:Non-currentFinancialInstruments 2022-06-30 01425600 frs-core:Non-currentFinancialInstruments 2021-07-01 2022-06-30 01425600 frs-core:CurrentFinancialInstruments 2021-07-01 2022-06-30 01425600 frs-core:CurrentFinancialInstruments 2022-06-30 01425600 frs-core:AfterOneYear 2021-07-01 2022-06-30 01425600 frs-core:BetweenOneFiveYears 2021-07-01 2022-06-30 01425600 frs-core:BetweenOneFiveYears 2022-06-30 01425600 frs-core:ComputerEquipment 2022-06-30 01425600 frs-core:ComputerEquipment 2021-07-01 2022-06-30 01425600 frs-core:ComputerEquipment 2021-06-30 01425600 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-06-30 01425600 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-07-01 2022-06-30 01425600 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-06-30 01425600 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-06-30 01425600 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-07-01 2022-06-30 01425600 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-06-30 01425600 frs-core:FurnitureFittings 2022-06-30 01425600 frs-core:FurnitureFittings 2021-07-01 2022-06-30 01425600 frs-core:FurnitureFittings 2021-06-30 01425600 frs-core:NetGoodwill 2022-06-30 01425600 frs-core:NetGoodwill 2021-07-01 2022-06-30 01425600 frs-core:NetGoodwill 2021-06-30 01425600 frs-core:InvestmentPropertyIncludedWithinPPE 2022-06-30 01425600 frs-core:InvestmentPropertyIncludedWithinPPE 2021-07-01 2022-06-30 01425600 frs-core:InvestmentPropertyIncludedWithinPPE 2021-06-30 01425600 frs-core:LandBuildings 2022-06-30 01425600 frs-core:LandBuildings 2021-07-01 2022-06-30 01425600 frs-core:LandBuildings 2021-06-30 01425600 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-06-30 01425600 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-07-01 2022-06-30 01425600 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-06-30 01425600 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-06-30 01425600 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-07-01 2022-06-30 01425600 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-06-30 01425600 frs-core:MoreThanFiveYears 2021-07-01 2022-06-30 01425600 frs-core:MoreThanFiveYears 2022-06-30 01425600 frs-core:MotorVehicles 2022-06-30 01425600 frs-core:MotorVehicles 2021-07-01 2022-06-30 01425600 frs-core:MotorVehicles 2021-06-30 01425600 frs-core:OtherResidualIntangibleAssets 2022-06-30 01425600 frs-core:OtherResidualIntangibleAssets 2021-07-01 2022-06-30 01425600 frs-core:OtherResidualIntangibleAssets 2021-06-30 01425600 frs-core:PlantMachinery 2022-06-30 01425600 frs-core:PlantMachinery 2021-07-01 2022-06-30 01425600 frs-core:PlantMachinery 2021-06-30 01425600 frs-core:Secured 2022-06-30 01425600 frs-core:Unsecured 2022-06-30 01425600 frs-core:WithinOneYear 2021-07-01 2022-06-30 01425600 frs-core:WithinOneYear 2022-06-30 01425600 frs-core:CapitalRedemptionReserve 2021-07-01 2022-06-30 01425600 frs-core:CapitalRedemptionReserve 2021-06-30 01425600 frs-core:CapitalRedemptionReserve 2022-06-30 01425600 frs-core:OtherReservesSubtotal 2021-07-01 2022-06-30 01425600 frs-core:OtherReservesSubtotal 2021-06-30 01425600 frs-core:OtherReservesSubtotal 2022-06-30 01425600 frs-core:RevaluationReserve 2021-07-01 2022-06-30 01425600 frs-core:RevaluationReserve 2021-06-30 01425600 frs-core:RevaluationReserve 2022-06-30 01425600 frs-core:SharePremium 2021-07-01 2022-06-30 01425600 frs-core:SharePremium 2021-06-30 01425600 frs-core:SharePremium 2022-06-30 01425600 frs-core:ShareCapital 2021-07-01 2022-06-30 01425600 frs-core:ShareCapital 2021-06-30 01425600 frs-core:ShareCapital 2022-06-30 01425600 frs-core:RetainedEarningsAccumulatedLosses 2021-07-01 2022-06-30 01425600 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-06-30 01425600 frs-core:RetainedEarningsAccumulatedLosses 2022-06-30 01425600 frs-core:RetainedEarningsAccumulatedLosses 2021-06-30 01425600 frs-core:RetainedEarningsAccumulatedLosses 2022-06-30 01425600 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-06-30 01425600 frs-countries:UnitedKingdom 2021-07-01 2022-06-30 01425600 frs-countries:Europe 2021-07-01 2022-06-30 01425600 frs-countries:NorthAmerica 2021-07-01 2022-06-30 01425600 frs-countries:SouthAmerica 2021-07-01 2022-06-30 01425600 frs-countries:Asia 2021-07-01 2022-06-30 01425600 frs-countries:RestWorldOutsideUK 2021-07-01 2022-06-30 01425600 frs-bus:HighestPaidDirector 2021-07-01 2022-06-30 01425600 frs-bus:PrivateLimitedCompanyLtd 2021-07-01 2022-06-30 01425600 frs-bus:CompanyLimitedByGuarantee 2021-07-01 2022-06-30 01425600 frs-bus:LimitedLiabilityPartnershipLLP 2021-07-01 2022-06-30 01425600 frs-bus:LimitedLiabilityPartnershipsSORP 2021-07-01 2022-06-30 01425600 frs-bus:FullAccounts 2021-07-01 2022-06-30 01425600 frs-bus:FilletedAccounts 2021-07-01 2022-06-30 01425600 frs-bus:AbridgedAccounts 2021-07-01 2022-06-30 01425600 frs-bus:FRS102 2021-07-01 2022-06-30 01425600 frs-bus:MediumEntities 2021-07-01 2022-06-30 01425600 frs-bus:SmallEntities 2021-07-01 2022-06-30 01425600 frs-bus:EntityHasNeverTraded 2021-07-01 2022-06-30 01425600 frs-bus:EntityNoLongerTradingButTradedInPast 2021-07-01 2022-06-30 01425600 frs-bus:Audited 2021-07-01 2022-06-30 01425600 frs-bus:AuditExempt-NoAccountantsReport 2021-07-01 2022-06-30 01425600 frs-bus:AuditExemptWithAccountantsReport 2021-07-01 2022-06-30 01425600 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-07-01 2022-06-30 01425600 frs-bus:LargeCompaniesRegimeForAccounts 2021-07-01 2022-06-30 01425600 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-07-01 2022-06-30 01425600 frs-bus:SmallCompaniesRegimeForAccounts 2021-07-01 2022-06-30 01425600 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-07-01 2022-06-30 01425600 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-07-01 2022-06-30 01425600 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-07-01 2022-06-30 01425600 frs-bus:OrdinaryShareClass1 2021-07-01 2022-06-30 01425600 frs-bus:OrdinaryShareClass1 2021-06-30 01425600 frs-bus:OrdinaryShareClass1 2022-06-30 01425600 frs-bus:OrdinaryShareClass2 2021-07-01 2022-06-30 01425600 frs-bus:OrdinaryShareClass2 2021-06-30 01425600 frs-bus:OrdinaryShareClass2 2022-06-30 01425600 frs-bus:OrdinaryShareClass3 2021-07-01 2022-06-30 01425600 frs-bus:OrdinaryShareClass3 2021-06-30 01425600 frs-bus:OrdinaryShareClass3 2022-06-30 01425600 frs-bus:OrdinaryShareClass4 2021-07-01 2022-06-30 01425600 frs-bus:OrdinaryShareClass4 2021-06-30 01425600 frs-bus:OrdinaryShareClass4 2022-06-30 01425600 frs-bus:OrdinaryShareClass5 2021-07-01 2022-06-30 01425600 frs-bus:OrdinaryShareClass5 2021-06-30 01425600 frs-bus:OrdinaryShareClass5 2022-06-30 01425600 frs-bus:PreferenceShareClass1 2021-07-01 2022-06-30 01425600 frs-bus:PreferenceShareClass1 2021-06-30 01425600 frs-bus:PreferenceShareClass1 2022-06-30 01425600 frs-bus:PreferenceShareClass2 2021-07-01 2022-06-30 01425600 frs-bus:PreferenceShareClass2 2021-06-30 01425600 frs-bus:PreferenceShareClass2 2022-06-30 01425600 frs-bus:PreferenceShareClass3 2021-07-01 2022-06-30 01425600 frs-bus:PreferenceShareClass3 2021-06-30 01425600 frs-bus:PreferenceShareClass3 2022-06-30 01425600 frs-bus:PreferenceShareClass4 2021-07-01 2022-06-30 01425600 frs-bus:PreferenceShareClass4 2021-06-30 01425600 frs-bus:PreferenceShareClass4 2022-06-30 01425600 frs-bus:PreferenceShareClass5 2021-07-01 2022-06-30 01425600 frs-bus:PreferenceShareClass5 2021-06-30 01425600 frs-bus:PreferenceShareClass5 2022-06-30 01425600 1 2021-07-01 2022-06-30 01425600 1 2022-06-30 01425600 1 2021-07-01 2022-06-30 01425600 frs-core:LeasedAssets 2021-07-01 2022-06-30 01425600 frs-core:OwnedAssets 2021-07-01 2022-06-30 01425600 frs-core:CurrencyRisk 2021-07-01 2022-06-30 01425600 frs-core:MarketRisk 2021-07-01 2022-06-30 01425600 frs-core:InterestRateRisk 2021-07-01 2022-06-30 01425600 frs-core:DeferredTaxation 2021-07-01 2022-06-30 01425600 frs-core:DeferredTaxation 2021-06-30 01425600 frs-core:DeferredTaxation 2022-06-30 01425600 frs-core:OtherProvisionsContingentLiabilities 2021-07-01 2022-06-30 01425600 frs-core:OtherProvisionsContingentLiabilities 2021-06-30 01425600 frs-core:OtherProvisionsContingentLiabilities 2022-06-30 01425600 frs-core:ProvisionsDeferredTax 2022-06-30 01425600 frs-core:OtherDeferredTax 2022-06-30 01425600 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-06-30 01425600 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-06-30 01425600 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-06-30 01425600 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-07-01 2022-06-30 01425600 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-06-30 01425600 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-06-30 01425600 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-07-01 2022-06-30 01425600 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-06-30 01425600 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-06-30 01425600 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-07-01 2022-06-30 01425600 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-06-30 01425600 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-06-30 01425600 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-06-30 01425600 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-06-30 01425600 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-06-30 01425600 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-06-30 01425600 frs-core:Share-basedPaymentsDeferredTax 2022-06-30 01425600 frs-core:TaxCreditsDeferredTax 2022-06-30 01425600 frs-core:CostValuation 2021-06-30 01425600 frs-core:AdditionsToInvestments 2022-06-30 01425600 frs-core:DisposalsRepaymentsInvestments 2022-06-30 01425600 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-06-30 01425600 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-06-30 01425600 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-06-30 01425600 frs-core:OtherIncreaseDecreaseInInvestments 2022-06-30 01425600 frs-core:CostValuation 2022-06-30 01425600 frs-core:ProvisionsForImpairmentInvestments 2021-06-30 01425600 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-06-30 01425600 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-06-30 01425600 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-06-30 01425600 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-06-30 01425600 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-06-30 01425600 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-06-30 01425600 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-06-30 01425600 frs-core:ProvisionsForImpairmentInvestments 2022-06-30 01425600 frs-core:ListedExchangeTraded 2022-06-30 01425600 frs-core:ListedExchangeTraded 2021-06-30 01425600 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-06-30 01425600 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-06-30 01425600 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-06-30 01425600 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-06-30 01425600 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-06-30 01425600 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-06-30 01425600 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-06-30 01425600 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-06-30 01425600 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-06-30 01425600 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 01425600 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 01425600 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 01425600 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 01425600 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-06-30 01425600 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 01425600 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 01425600 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 01425600 frs-core:UnlistedNon-exchangeTraded 2022-06-30 01425600 frs-core:UnlistedNon-exchangeTraded 2021-06-30 01425600 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-06-30 01425600 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 01425600 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 01425600 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 01425600 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 01425600 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 01425600 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 01425600 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-06-30 01425600 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-06-30 01425600 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 01425600 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 01425600 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 01425600 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 01425600 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-06-30 01425600 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 01425600 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 01425600 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 01425600 dpl-frs:CostSales 2021-07-01 2022-06-30 01425600 dpl-frs:CostSales 2021-06-30 01425600 dpl-frs:CostSales 2022-06-30 01425600 dpl-frs:DistributionCosts 2021-07-01 2022-06-30 01425600 dpl-frs:AdministrativeExpenses 2021-07-01 2022-06-30 01425600 frs-bus:Director1 2021-07-01 2022-06-30 01425600 frs-bus:Director1 2021-06-30 01425600 frs-bus:Director1 2022-06-30 01425600 frs-bus:Director2 2021-07-01 2022-06-30 01425600 frs-bus:Director2 2021-06-30 01425600 frs-bus:Director2 2022-06-30 01425600 frs-bus:CompanySecretary1 2021-07-01 2022-06-30 01425600 1 2021-07-01 2022-06-30 01425600 frs-core:CurrentFinancialInstruments 1 2022-06-30 01425600 frs-core:Non-currentFinancialInstruments 1 2022-06-30 01425600 2 2021-07-01 2022-06-30 01425600 frs-core:CurrentFinancialInstruments 2 2022-06-30 01425600 frs-core:Non-currentFinancialInstruments 2 2022-06-30 01425600 3 2021-07-01 2022-06-30 01425600 frs-core:CurrentFinancialInstruments 3 2022-06-30 01425600 frs-core:Non-currentFinancialInstruments 3 2022-06-30 01425600 4 2021-07-01 2022-06-30 01425600 frs-core:CurrentFinancialInstruments 4 2022-06-30 01425600 frs-core:Non-currentFinancialInstruments 4 2022-06-30 01425600 5 2021-07-01 2022-06-30 01425600 frs-core:CurrentFinancialInstruments 5 2022-06-30 01425600 frs-core:Non-currentFinancialInstruments 5 2022-06-30 01425600 6 2021-07-01 2022-06-30 01425600 frs-core:CurrentFinancialInstruments 6 2022-06-30 01425600 frs-core:Non-currentFinancialInstruments 6 2022-06-30 01425600 7 2021-07-01 2022-06-30 01425600 frs-core:CurrentFinancialInstruments 7 2022-06-30 01425600 frs-core:Non-currentFinancialInstruments 7 2022-06-30 01425600 8 2021-07-01 2022-06-30 01425600 frs-core:CurrentFinancialInstruments 8 2022-06-30 01425600 frs-core:Non-currentFinancialInstruments 8 2022-06-30 01425600 9 2021-07-01 2022-06-30 01425600 frs-core:CurrentFinancialInstruments 9 2022-06-30 01425600 frs-core:Non-currentFinancialInstruments 9 2022-06-30 01425600 10 2021-07-01 2022-06-30 01425600 frs-core:CurrentFinancialInstruments 10 2022-06-30 01425600 frs-core:Non-currentFinancialInstruments 10 2022-06-30 01425600 11 2021-07-01 2022-06-30 01425600 frs-core:CurrentFinancialInstruments 11 2022-06-30 01425600 frs-core:Non-currentFinancialInstruments 11 2022-06-30 01425600 12 2021-07-01 2022-06-30 01425600 frs-core:CurrentFinancialInstruments 12 2022-06-30 01425600 frs-core:Non-currentFinancialInstruments 12 2022-06-30 01425600 13 2021-07-01 2022-06-30 01425600 frs-core:CurrentFinancialInstruments 13 2022-06-30 01425600 frs-core:Non-currentFinancialInstruments 13 2022-06-30 01425600 14 2021-07-01 2022-06-30 01425600 frs-core:CurrentFinancialInstruments 14 2022-06-30 01425600 frs-core:Non-currentFinancialInstruments 14 2022-06-30 01425600 15 2021-07-01 2022-06-30 01425600 frs-core:CurrentFinancialInstruments 15 2022-06-30 01425600 frs-core:Non-currentFinancialInstruments 15 2022-06-30 01425600 16 2021-07-01 2022-06-30 01425600 frs-core:CurrentFinancialInstruments 16 2022-06-30 01425600 frs-core:Non-currentFinancialInstruments 16 2022-06-30 01425600 17 2021-07-01 2022-06-30 01425600 frs-core:CurrentFinancialInstruments 17 2022-06-30 01425600 frs-core:Non-currentFinancialInstruments 17 2022-06-30 01425600 18 2021-07-01 2022-06-30 01425600 frs-core:CurrentFinancialInstruments 18 2022-06-30 01425600 frs-core:Non-currentFinancialInstruments 18 2022-06-30 01425600 19 2021-07-01 2022-06-30 01425600 frs-core:CurrentFinancialInstruments 19 2022-06-30 01425600 frs-core:Non-currentFinancialInstruments 19 2022-06-30 01425600 20 2021-07-01 2022-06-30 01425600 frs-core:CurrentFinancialInstruments 20 2022-06-30 01425600 frs-core:Non-currentFinancialInstruments 20 2022-06-30 01425600 dpl-frs:Item1 2021-07-01 2022-06-30 01425600 dpl-frs:Item1 2021-06-30 01425600 dpl-frs:Item1 2022-06-30 01425600 dpl-frs:CostSales dpl-frs:Item1 2021-07-01 2022-06-30 01425600 dpl-frs:CostSales dpl-frs:Item1 2021-06-30 01425600 dpl-frs:CostSales dpl-frs:Item1 2022-06-30 01425600 dpl-frs:DistributionCosts dpl-frs:Item1 2021-07-01 2022-06-30 01425600 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-07-01 2022-06-30 01425600 dpl-frs:Item2 2021-07-01 2022-06-30 01425600 dpl-frs:Item2 2021-06-30 01425600 dpl-frs:Item2 2022-06-30 01425600 dpl-frs:CostSales dpl-frs:Item2 2021-07-01 2022-06-30 01425600 dpl-frs:CostSales dpl-frs:Item2 2021-06-30 01425600 dpl-frs:CostSales dpl-frs:Item2 2022-06-30 01425600 dpl-frs:DistributionCosts dpl-frs:Item2 2021-07-01 2022-06-30 01425600 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-07-01 2022-06-30 01425600 dpl-frs:Item3 2021-07-01 2022-06-30 01425600 dpl-frs:Item3 2021-06-30 01425600 dpl-frs:Item3 2022-06-30 01425600 dpl-frs:CostSales dpl-frs:Item3 2021-07-01 2022-06-30 01425600 dpl-frs:CostSales dpl-frs:Item3 2021-06-30 01425600 dpl-frs:CostSales dpl-frs:Item3 2022-06-30 01425600 dpl-frs:DistributionCosts dpl-frs:Item3 2021-07-01 2022-06-30 01425600 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-07-01 2022-06-30 01425600 dpl-frs:Item4 2021-07-01 2022-06-30 01425600 dpl-frs:Item4 2021-06-30 01425600 dpl-frs:Item4 2022-06-30 01425600 dpl-frs:CostSales dpl-frs:Item4 2021-07-01 2022-06-30 01425600 dpl-frs:CostSales dpl-frs:Item4 2021-06-30 01425600 dpl-frs:CostSales dpl-frs:Item4 2022-06-30 01425600 dpl-frs:DistributionCosts dpl-frs:Item4 2021-07-01 2022-06-30 01425600 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-07-01 2022-06-30 01425600 dpl-frs:Item5 2021-07-01 2022-06-30 01425600 dpl-frs:Item5 2021-06-30 01425600 dpl-frs:Item5 2022-06-30 01425600 dpl-frs:CostSales dpl-frs:Item5 2021-07-01 2022-06-30 01425600 dpl-frs:CostSales dpl-frs:Item5 2021-06-30 01425600 dpl-frs:CostSales dpl-frs:Item5 2022-06-30 01425600 dpl-frs:DistributionCosts dpl-frs:Item5 2021-07-01 2022-06-30 01425600 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-07-01 2022-06-30 01425600 dpl-frs:Item6 2021-07-01 2022-06-30 01425600 dpl-frs:Item6 2021-06-30 01425600 dpl-frs:Item6 2022-06-30 01425600 dpl-frs:CostSales dpl-frs:Item6 2021-07-01 2022-06-30 01425600 dpl-frs:CostSales dpl-frs:Item6 2021-06-30 01425600 dpl-frs:CostSales dpl-frs:Item6 2022-06-30 01425600 dpl-frs:DistributionCosts dpl-frs:Item6 2021-07-01 2022-06-30 01425600 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-07-01 2022-06-30 01425600 dpl-frs:Item7 2021-07-01 2022-06-30 01425600 dpl-frs:Item7 2021-06-30 01425600 dpl-frs:Item7 2022-06-30 01425600 dpl-frs:CostSales dpl-frs:Item7 2021-07-01 2022-06-30 01425600 dpl-frs:CostSales dpl-frs:Item7 2021-06-30 01425600 dpl-frs:CostSales dpl-frs:Item7 2022-06-30 01425600 dpl-frs:DistributionCosts dpl-frs:Item7 2021-07-01 2022-06-30 01425600 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-07-01 2022-06-30 01425600 dpl-frs:Item8 2021-07-01 2022-06-30 01425600 dpl-frs:Item8 2021-06-30 01425600 dpl-frs:Item8 2022-06-30 01425600 dpl-frs:CostSales dpl-frs:Item8 2021-07-01 2022-06-30 01425600 dpl-frs:CostSales dpl-frs:Item8 2021-06-30 01425600 dpl-frs:CostSales dpl-frs:Item8 2022-06-30 01425600 dpl-frs:DistributionCosts dpl-frs:Item8 2021-07-01 2022-06-30 01425600 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-07-01 2022-06-30 01425600 dpl-frs:Item9 2021-07-01 2022-06-30 01425600 dpl-frs:Item9 2021-06-30 01425600 dpl-frs:Item9 2022-06-30 01425600 dpl-frs:CostSales dpl-frs:Item9 2021-07-01 2022-06-30 01425600 dpl-frs:CostSales dpl-frs:Item9 2021-06-30 01425600 dpl-frs:CostSales dpl-frs:Item9 2022-06-30 01425600 dpl-frs:DistributionCosts dpl-frs:Item9 2021-07-01 2022-06-30 01425600 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-07-01 2022-06-30 01425600 dpl-frs:Item10 2021-07-01 2022-06-30 01425600 dpl-frs:Item10 2021-06-30 01425600 dpl-frs:Item10 2022-06-30 01425600 dpl-frs:CostSales dpl-frs:Item10 2021-07-01 2022-06-30 01425600 dpl-frs:CostSales dpl-frs:Item10 2021-06-30 01425600 dpl-frs:CostSales dpl-frs:Item10 2022-06-30 01425600 dpl-frs:DistributionCosts dpl-frs:Item10 2021-07-01 2022-06-30 01425600 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-07-01 2022-06-30 01425600 dpl-frs:Item11 2021-07-01 2022-06-30 01425600 dpl-frs:Item11 2021-06-30 01425600 dpl-frs:Item11 2022-06-30 01425600 dpl-frs:CostSales dpl-frs:Item11 2021-07-01 2022-06-30 01425600 dpl-frs:CostSales dpl-frs:Item11 2021-06-30 01425600 dpl-frs:CostSales dpl-frs:Item11 2022-06-30 01425600 dpl-frs:DistributionCosts dpl-frs:Item11 2021-07-01 2022-06-30 01425600 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-07-01 2022-06-30 01425600 dpl-frs:Item12 2021-07-01 2022-06-30 01425600 dpl-frs:Item12 2021-06-30 01425600 dpl-frs:Item12 2022-06-30 01425600 dpl-frs:CostSales dpl-frs:Item12 2021-07-01 2022-06-30 01425600 dpl-frs:CostSales dpl-frs:Item12 2021-06-30 01425600 dpl-frs:CostSales dpl-frs:Item12 2022-06-30 01425600 dpl-frs:DistributionCosts dpl-frs:Item12 2021-07-01 2022-06-30 01425600 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-07-01 2022-06-30 01425600 1 2021-07-01 2022-06-30 01425600 frs-countries:EnglandWales 2021-07-01 2022-06-30
Registered number: 01425600
Mcclintocks Ltd.
Unaudited Financial Statements
For The Year Ended 30 June 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 01425600
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 157,000 157,000
Investments 5 10,000 10,000
167,000 167,000
CURRENT ASSETS
Debtors 6 207,498 293,812
Cash at bank and in hand 1,659 4,780
209,157 298,592
Creditors: Amounts Falling Due Within One Year 7 (331,896 ) (398,589 )
NET CURRENT ASSETS (LIABILITIES) (122,739 ) (99,997 )
TOTAL ASSETS LESS CURRENT LIABILITIES 44,261 67,003
NET ASSETS 44,261 67,003
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 44,161 66,903
SHAREHOLDERS' FUNDS 44,261 67,003
Page 1
Page 2
For the year ending 30 June 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The 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 William McClintock
Director
16/02/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Mcclintocks Ltd. is a private company, limited by shares, incorporated in England & Wales, registered number 01425600 . The registered office is Unit 5, Pucknall Farm, Dores Lane, Braishfield, Romsey, Hampshire, SO51 0QJ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold Freehold property is measured at fair value
Plant & Machinery 33% straight line
Fixtures & Fittings 33% straight line
Computer Equipment 33% straight line
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 2)
2 2
4. Tangible Assets
Land & Property
Freehold Computer Equipment Total
£ £ £
Cost
As at 1 July 2022 157,000 14,675 171,675
As at 30 June 2023 157,000 14,675 171,675
Depreciation
As at 1 July 2022 - 14,675 14,675
As at 30 June 2023 - 14,675 14,675
Net Book Value
As at 30 June 2023 157,000 - 157,000
As at 1 July 2022 157,000 - 157,000
Page 3
Page 4
5. Investments
Unlisted
£
Cost
As at 1 July 2022 10,000
As at 30 June 2023 10,000
Provision
As at 1 July 2022 -
As at 30 June 2023 -
Net Book Value
As at 30 June 2023 10,000
As at 1 July 2022 10,000
6. Debtors
2023 2022
£ £
Due within one year
Other debtors 205,143 288,306
VAT 2,355 5,506
207,498 293,812
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 2,306 2,020
Bank loans and overdrafts 3,441 4,757
Other creditors (1) 125,000 125,000
Other creditors (2) 55,751 55,751
Directors' loan accounts 145,398 211,061
331,896 398,589
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
Page 4