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 01874794 Mr J P Adkin Mr J M Palasio iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 01874794 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-06-30 01874794 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-06-30 01874794 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-06-30 01874794 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-06-30 01874794 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-07-01 2023-06-30 01874794 frs-core:AllSubsidiaries 2022-07-01 2023-06-30 01874794 frs-core:KeyManagementPersonnel 2022-07-01 2023-06-30 01874794 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-07-01 2023-06-30 01874794 frs-core:OtherRelatedParties 2022-07-01 2023-06-30 01874794 2022-06-30 01874794 2023-06-30 01874794 2022-07-01 2023-06-30 01874794 frs-core:CurrentFinancialInstruments 2023-06-30 01874794 frs-core:CurrentFinancialInstruments 2022-07-01 2023-06-30 01874794 frs-core:Non-currentFinancialInstruments 2023-06-30 01874794 frs-core:Non-currentFinancialInstruments 2022-07-01 2023-06-30 01874794 frs-core:CurrentFinancialInstruments 2022-07-01 2023-06-30 01874794 frs-core:CurrentFinancialInstruments 2023-06-30 01874794 frs-core:AfterOneYear 2022-07-01 2023-06-30 01874794 frs-core:BetweenOneFiveYears 2022-07-01 2023-06-30 01874794 frs-core:BetweenOneFiveYears 2023-06-30 01874794 frs-core:ComputerEquipment 2023-06-30 01874794 frs-core:ComputerEquipment 2022-07-01 2023-06-30 01874794 frs-core:ComputerEquipment 2022-06-30 01874794 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-06-30 01874794 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-07-01 2023-06-30 01874794 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-06-30 01874794 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-06-30 01874794 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-07-01 2023-06-30 01874794 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-06-30 01874794 frs-core:FurnitureFittings 2023-06-30 01874794 frs-core:FurnitureFittings 2022-07-01 2023-06-30 01874794 frs-core:FurnitureFittings 2022-06-30 01874794 frs-core:NetGoodwill 2023-06-30 01874794 frs-core:NetGoodwill 2022-07-01 2023-06-30 01874794 frs-core:NetGoodwill 2022-06-30 01874794 frs-core:InvestmentPropertyIncludedWithinPPE 2023-06-30 01874794 frs-core:InvestmentPropertyIncludedWithinPPE 2022-07-01 2023-06-30 01874794 frs-core:InvestmentPropertyIncludedWithinPPE 2022-06-30 01874794 frs-core:LandBuildings 2023-06-30 01874794 frs-core:LandBuildings 2022-07-01 2023-06-30 01874794 frs-core:LandBuildings 2022-06-30 01874794 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-06-30 01874794 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-07-01 2023-06-30 01874794 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-06-30 01874794 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-06-30 01874794 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-07-01 2023-06-30 01874794 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-06-30 01874794 frs-core:MoreThanFiveYears 2022-07-01 2023-06-30 01874794 frs-core:MoreThanFiveYears 2023-06-30 01874794 frs-core:MotorVehicles 2023-06-30 01874794 frs-core:MotorVehicles 2022-07-01 2023-06-30 01874794 frs-core:MotorVehicles 2022-06-30 01874794 frs-core:OtherResidualIntangibleAssets 2023-06-30 01874794 frs-core:OtherResidualIntangibleAssets 2022-07-01 2023-06-30 01874794 frs-core:OtherResidualIntangibleAssets 2022-06-30 01874794 frs-core:PlantMachinery 2023-06-30 01874794 frs-core:PlantMachinery 2022-07-01 2023-06-30 01874794 frs-core:PlantMachinery 2022-06-30 01874794 frs-core:Secured 2023-06-30 01874794 frs-core:Unsecured 2023-06-30 01874794 frs-core:WithinOneYear 2022-07-01 2023-06-30 01874794 frs-core:WithinOneYear 2023-06-30 01874794 frs-core:CapitalRedemptionReserve 2022-07-01 2023-06-30 01874794 frs-core:CapitalRedemptionReserve 2022-06-30 01874794 frs-core:CapitalRedemptionReserve 2023-06-30 01874794 frs-core:OtherReservesSubtotal 2022-07-01 2023-06-30 01874794 frs-core:OtherReservesSubtotal 2022-06-30 01874794 frs-core:OtherReservesSubtotal 2023-06-30 01874794 frs-core:RevaluationReserve 2022-07-01 2023-06-30 01874794 frs-core:RevaluationReserve 2022-06-30 01874794 frs-core:RevaluationReserve 2023-06-30 01874794 frs-core:SharePremium 2022-07-01 2023-06-30 01874794 frs-core:SharePremium 2022-06-30 01874794 frs-core:SharePremium 2023-06-30 01874794 frs-core:ShareCapital 2022-07-01 2023-06-30 01874794 frs-core:ShareCapital 2022-06-30 01874794 frs-core:ShareCapital 2023-06-30 01874794 frs-core:RetainedEarningsAccumulatedLosses 2022-07-01 2023-06-30 01874794 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-06-30 01874794 frs-core:RetainedEarningsAccumulatedLosses 2023-06-30 01874794 frs-core:RetainedEarningsAccumulatedLosses 2022-06-30 01874794 frs-core:RetainedEarningsAccumulatedLosses 2023-06-30 01874794 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-06-30 01874794 frs-countries:UnitedKingdom 2022-07-01 2023-06-30 01874794 frs-countries:Europe 2022-07-01 2023-06-30 01874794 frs-countries:NorthAmerica 2022-07-01 2023-06-30 01874794 frs-countries:SouthAmerica 2022-07-01 2023-06-30 01874794 frs-countries:Asia 2022-07-01 2023-06-30 01874794 frs-countries:RestWorldOutsideUK 2022-07-01 2023-06-30 01874794 frs-bus:HighestPaidDirector 2022-07-01 2023-06-30 01874794 frs-bus:PrivateLimitedCompanyLtd 2022-07-01 2023-06-30 01874794 frs-bus:CompanyLimitedByGuarantee 2022-07-01 2023-06-30 01874794 frs-bus:LimitedLiabilityPartnershipLLP 2022-07-01 2023-06-30 01874794 frs-bus:LimitedLiabilityPartnershipsSORP 2022-07-01 2023-06-30 01874794 frs-bus:FullAccounts 2022-07-01 2023-06-30 01874794 frs-bus:FilletedAccounts 2022-07-01 2023-06-30 01874794 frs-bus:AbridgedAccounts 2022-07-01 2023-06-30 01874794 frs-bus:FRS102 2022-07-01 2023-06-30 01874794 frs-bus:MediumEntities 2022-07-01 2023-06-30 01874794 frs-bus:SmallEntities 2022-07-01 2023-06-30 01874794 frs-bus:EntityHasNeverTraded 2022-07-01 2023-06-30 01874794 frs-bus:EntityNoLongerTradingButTradedInPast 2022-07-01 2023-06-30 01874794 frs-bus:Audited 2022-07-01 2023-06-30 01874794 frs-bus:AuditExempt-NoAccountantsReport 2022-07-01 2023-06-30 01874794 frs-bus:AuditExemptWithAccountantsReport 2022-07-01 2023-06-30 01874794 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-07-01 2023-06-30 01874794 frs-bus:LargeCompaniesRegimeForAccounts 2022-07-01 2023-06-30 01874794 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-07-01 2023-06-30 01874794 frs-bus:SmallCompaniesRegimeForAccounts 2022-07-01 2023-06-30 01874794 frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-07-01 2023-06-30 01874794 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-07-01 2023-06-30 01874794 frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-07-01 2023-06-30 01874794 frs-bus:OrdinaryShareClass1 2022-07-01 2023-06-30 01874794 frs-bus:OrdinaryShareClass1 2022-06-30 01874794 frs-bus:OrdinaryShareClass1 2023-06-30 01874794 frs-bus:OrdinaryShareClass2 2022-07-01 2023-06-30 01874794 frs-bus:OrdinaryShareClass2 2022-06-30 01874794 frs-bus:OrdinaryShareClass2 2023-06-30 01874794 frs-bus:OrdinaryShareClass3 2022-07-01 2023-06-30 01874794 frs-bus:OrdinaryShareClass3 2022-06-30 01874794 frs-bus:OrdinaryShareClass3 2023-06-30 01874794 frs-bus:OrdinaryShareClass4 2022-07-01 2023-06-30 01874794 frs-bus:OrdinaryShareClass4 2022-06-30 01874794 frs-bus:OrdinaryShareClass4 2023-06-30 01874794 frs-bus:OrdinaryShareClass5 2022-07-01 2023-06-30 01874794 frs-bus:OrdinaryShareClass5 2022-06-30 01874794 frs-bus:OrdinaryShareClass5 2023-06-30 01874794 frs-bus:PreferenceShareClass1 2022-07-01 2023-06-30 01874794 frs-bus:PreferenceShareClass1 2022-06-30 01874794 frs-bus:PreferenceShareClass1 2023-06-30 01874794 frs-bus:PreferenceShareClass2 2022-07-01 2023-06-30 01874794 frs-bus:PreferenceShareClass2 2022-06-30 01874794 frs-bus:PreferenceShareClass2 2023-06-30 01874794 frs-bus:PreferenceShareClass3 2022-07-01 2023-06-30 01874794 frs-bus:PreferenceShareClass3 2022-06-30 01874794 frs-bus:PreferenceShareClass3 2023-06-30 01874794 frs-bus:PreferenceShareClass4 2022-07-01 2023-06-30 01874794 frs-bus:PreferenceShareClass4 2022-06-30 01874794 frs-bus:PreferenceShareClass4 2023-06-30 01874794 frs-bus:PreferenceShareClass5 2022-07-01 2023-06-30 01874794 frs-bus:PreferenceShareClass5 2022-06-30 01874794 frs-bus:PreferenceShareClass5 2023-06-30 01874794 1 2022-07-01 2023-06-30 01874794 1 2023-06-30 01874794 1 2022-07-01 2023-06-30 01874794 frs-core:LeasedAssets 2022-07-01 2023-06-30 01874794 frs-core:OwnedAssets 2022-07-01 2023-06-30 01874794 frs-core:CurrencyRisk 2022-07-01 2023-06-30 01874794 frs-core:MarketRisk 2022-07-01 2023-06-30 01874794 frs-core:InterestRateRisk 2022-07-01 2023-06-30 01874794 frs-core:DeferredTaxation 2022-07-01 2023-06-30 01874794 frs-core:DeferredTaxation 2022-06-30 01874794 frs-core:DeferredTaxation 2023-06-30 01874794 frs-core:OtherProvisionsContingentLiabilities 2022-07-01 2023-06-30 01874794 frs-core:OtherProvisionsContingentLiabilities 2022-06-30 01874794 frs-core:OtherProvisionsContingentLiabilities 2023-06-30 01874794 frs-core:ProvisionsDeferredTax 2023-06-30 01874794 frs-core:OtherDeferredTax 2023-06-30 01874794 frs-core:AcceleratedTaxDepreciationDeferredTax 2023-06-30 01874794 frs-core:TaxLossesCarry-forwardsDeferredTax 2023-06-30 01874794 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-06-30 01874794 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-07-01 2023-06-30 01874794 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-06-30 01874794 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-06-30 01874794 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-07-01 2023-06-30 01874794 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-06-30 01874794 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-06-30 01874794 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-07-01 2023-06-30 01874794 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-06-30 01874794 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-06-30 01874794 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-06-30 01874794 frs-core:RevaluationInvestmentPropertyDeferredTax 2023-06-30 01874794 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-06-30 01874794 frs-core:OtherPost-employmentBenefitsDeferredTax 2023-06-30 01874794 frs-core:Share-basedPaymentsDeferredTax 2023-06-30 01874794 frs-core:TaxCreditsDeferredTax 2023-06-30 01874794 frs-core:CostValuation 2022-06-30 01874794 frs-core:AdditionsToInvestments 2023-06-30 01874794 frs-core:DisposalsRepaymentsInvestments 2023-06-30 01874794 frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-06-30 01874794 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-06-30 01874794 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-06-30 01874794 frs-core:OtherIncreaseDecreaseInInvestments 2023-06-30 01874794 frs-core:CostValuation 2023-06-30 01874794 frs-core:ProvisionsForImpairmentInvestments 2022-06-30 01874794 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-06-30 01874794 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-06-30 01874794 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-06-30 01874794 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-06-30 01874794 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-06-30 01874794 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-06-30 01874794 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-06-30 01874794 frs-core:ProvisionsForImpairmentInvestments 2023-06-30 01874794 frs-core:ListedExchangeTraded 2023-06-30 01874794 frs-core:ListedExchangeTraded 2022-06-30 01874794 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-06-30 01874794 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-06-30 01874794 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-06-30 01874794 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-06-30 01874794 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-06-30 01874794 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-06-30 01874794 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-06-30 01874794 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-06-30 01874794 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 01874794 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 01874794 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 01874794 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 01874794 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 01874794 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-06-30 01874794 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 01874794 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 01874794 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 01874794 frs-core:UnlistedNon-exchangeTraded 2023-06-30 01874794 frs-core:UnlistedNon-exchangeTraded 2022-06-30 01874794 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-06-30 01874794 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 01874794 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 01874794 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 01874794 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 01874794 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 01874794 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 01874794 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-06-30 01874794 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 01874794 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 01874794 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 01874794 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 01874794 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 01874794 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-06-30 01874794 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 01874794 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 01874794 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 01874794 dpl-frs:CostSales 2022-07-01 2023-06-30 01874794 dpl-frs:CostSales 2022-06-30 01874794 dpl-frs:CostSales 2023-06-30 01874794 dpl-frs:DistributionCosts 2022-07-01 2023-06-30 01874794 dpl-frs:AdministrativeExpenses 2022-07-01 2023-06-30 01874794 frs-bus:Director1 2022-07-01 2023-06-30 01874794 frs-bus:Director1 2022-06-30 01874794 frs-bus:Director1 2023-06-30 01874794 frs-bus:Director2 2022-07-01 2023-06-30 01874794 frs-bus:Director2 2022-06-30 01874794 frs-bus:Director2 2023-06-30 01874794 1 2022-07-01 2023-06-30 01874794 frs-core:CurrentFinancialInstruments 1 2023-06-30 01874794 frs-core:Non-currentFinancialInstruments 1 2023-06-30 01874794 2 2022-07-01 2023-06-30 01874794 frs-core:CurrentFinancialInstruments 2 2023-06-30 01874794 frs-core:Non-currentFinancialInstruments 2 2023-06-30 01874794 3 2022-07-01 2023-06-30 01874794 frs-core:CurrentFinancialInstruments 3 2023-06-30 01874794 frs-core:Non-currentFinancialInstruments 3 2023-06-30 01874794 4 2022-07-01 2023-06-30 01874794 frs-core:CurrentFinancialInstruments 4 2023-06-30 01874794 frs-core:Non-currentFinancialInstruments 4 2023-06-30 01874794 5 2022-07-01 2023-06-30 01874794 frs-core:CurrentFinancialInstruments 5 2023-06-30 01874794 frs-core:Non-currentFinancialInstruments 5 2023-06-30 01874794 6 2022-07-01 2023-06-30 01874794 frs-core:CurrentFinancialInstruments 6 2023-06-30 01874794 frs-core:Non-currentFinancialInstruments 6 2023-06-30 01874794 7 2022-07-01 2023-06-30 01874794 frs-core:CurrentFinancialInstruments 7 2023-06-30 01874794 frs-core:Non-currentFinancialInstruments 7 2023-06-30 01874794 8 2022-07-01 2023-06-30 01874794 frs-core:CurrentFinancialInstruments 8 2023-06-30 01874794 frs-core:Non-currentFinancialInstruments 8 2023-06-30 01874794 9 2022-07-01 2023-06-30 01874794 frs-core:CurrentFinancialInstruments 9 2023-06-30 01874794 frs-core:Non-currentFinancialInstruments 9 2023-06-30 01874794 10 2022-07-01 2023-06-30 01874794 frs-core:CurrentFinancialInstruments 10 2023-06-30 01874794 frs-core:Non-currentFinancialInstruments 10 2023-06-30 01874794 11 2022-07-01 2023-06-30 01874794 frs-core:CurrentFinancialInstruments 11 2023-06-30 01874794 frs-core:Non-currentFinancialInstruments 11 2023-06-30 01874794 12 2022-07-01 2023-06-30 01874794 frs-core:CurrentFinancialInstruments 12 2023-06-30 01874794 frs-core:Non-currentFinancialInstruments 12 2023-06-30 01874794 13 2022-07-01 2023-06-30 01874794 frs-core:CurrentFinancialInstruments 13 2023-06-30 01874794 frs-core:Non-currentFinancialInstruments 13 2023-06-30 01874794 14 2022-07-01 2023-06-30 01874794 frs-core:CurrentFinancialInstruments 14 2023-06-30 01874794 frs-core:Non-currentFinancialInstruments 14 2023-06-30 01874794 15 2022-07-01 2023-06-30 01874794 frs-core:CurrentFinancialInstruments 15 2023-06-30 01874794 frs-core:Non-currentFinancialInstruments 15 2023-06-30 01874794 16 2022-07-01 2023-06-30 01874794 frs-core:CurrentFinancialInstruments 16 2023-06-30 01874794 frs-core:Non-currentFinancialInstruments 16 2023-06-30 01874794 17 2022-07-01 2023-06-30 01874794 frs-core:CurrentFinancialInstruments 17 2023-06-30 01874794 frs-core:Non-currentFinancialInstruments 17 2023-06-30 01874794 18 2022-07-01 2023-06-30 01874794 frs-core:CurrentFinancialInstruments 18 2023-06-30 01874794 frs-core:Non-currentFinancialInstruments 18 2023-06-30 01874794 19 2022-07-01 2023-06-30 01874794 frs-core:CurrentFinancialInstruments 19 2023-06-30 01874794 frs-core:Non-currentFinancialInstruments 19 2023-06-30 01874794 20 2022-07-01 2023-06-30 01874794 frs-core:CurrentFinancialInstruments 20 2023-06-30 01874794 frs-core:Non-currentFinancialInstruments 20 2023-06-30 01874794 dpl-frs:Item1 2022-07-01 2023-06-30 01874794 dpl-frs:Item1 2022-06-30 01874794 dpl-frs:Item1 2023-06-30 01874794 dpl-frs:CostSales dpl-frs:Item1 2022-07-01 2023-06-30 01874794 dpl-frs:CostSales dpl-frs:Item1 2022-06-30 01874794 dpl-frs:CostSales dpl-frs:Item1 2023-06-30 01874794 dpl-frs:DistributionCosts dpl-frs:Item1 2022-07-01 2023-06-30 01874794 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-07-01 2023-06-30 01874794 dpl-frs:Item2 2022-07-01 2023-06-30 01874794 dpl-frs:Item2 2022-06-30 01874794 dpl-frs:Item2 2023-06-30 01874794 dpl-frs:CostSales dpl-frs:Item2 2022-07-01 2023-06-30 01874794 dpl-frs:CostSales dpl-frs:Item2 2022-06-30 01874794 dpl-frs:CostSales dpl-frs:Item2 2023-06-30 01874794 dpl-frs:DistributionCosts dpl-frs:Item2 2022-07-01 2023-06-30 01874794 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-07-01 2023-06-30 01874794 dpl-frs:Item3 2022-07-01 2023-06-30 01874794 dpl-frs:Item3 2022-06-30 01874794 dpl-frs:Item3 2023-06-30 01874794 dpl-frs:CostSales dpl-frs:Item3 2022-07-01 2023-06-30 01874794 dpl-frs:CostSales dpl-frs:Item3 2022-06-30 01874794 dpl-frs:CostSales dpl-frs:Item3 2023-06-30 01874794 dpl-frs:DistributionCosts dpl-frs:Item3 2022-07-01 2023-06-30 01874794 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-07-01 2023-06-30 01874794 dpl-frs:Item4 2022-07-01 2023-06-30 01874794 dpl-frs:Item4 2022-06-30 01874794 dpl-frs:Item4 2023-06-30 01874794 dpl-frs:CostSales dpl-frs:Item4 2022-07-01 2023-06-30 01874794 dpl-frs:CostSales dpl-frs:Item4 2022-06-30 01874794 dpl-frs:CostSales dpl-frs:Item4 2023-06-30 01874794 dpl-frs:DistributionCosts dpl-frs:Item4 2022-07-01 2023-06-30 01874794 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-07-01 2023-06-30 01874794 dpl-frs:Item5 2022-07-01 2023-06-30 01874794 dpl-frs:Item5 2022-06-30 01874794 dpl-frs:Item5 2023-06-30 01874794 dpl-frs:CostSales dpl-frs:Item5 2022-07-01 2023-06-30 01874794 dpl-frs:CostSales dpl-frs:Item5 2022-06-30 01874794 dpl-frs:CostSales dpl-frs:Item5 2023-06-30 01874794 dpl-frs:DistributionCosts dpl-frs:Item5 2022-07-01 2023-06-30 01874794 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-07-01 2023-06-30 01874794 dpl-frs:Item6 2022-07-01 2023-06-30 01874794 dpl-frs:Item6 2022-06-30 01874794 dpl-frs:Item6 2023-06-30 01874794 dpl-frs:CostSales dpl-frs:Item6 2022-07-01 2023-06-30 01874794 dpl-frs:CostSales dpl-frs:Item6 2022-06-30 01874794 dpl-frs:CostSales dpl-frs:Item6 2023-06-30 01874794 dpl-frs:DistributionCosts dpl-frs:Item6 2022-07-01 2023-06-30 01874794 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-07-01 2023-06-30 01874794 dpl-frs:Item7 2022-07-01 2023-06-30 01874794 dpl-frs:Item7 2022-06-30 01874794 dpl-frs:Item7 2023-06-30 01874794 dpl-frs:CostSales dpl-frs:Item7 2022-07-01 2023-06-30 01874794 dpl-frs:CostSales dpl-frs:Item7 2022-06-30 01874794 dpl-frs:CostSales dpl-frs:Item7 2023-06-30 01874794 dpl-frs:DistributionCosts dpl-frs:Item7 2022-07-01 2023-06-30 01874794 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-07-01 2023-06-30 01874794 dpl-frs:Item8 2022-07-01 2023-06-30 01874794 dpl-frs:Item8 2022-06-30 01874794 dpl-frs:Item8 2023-06-30 01874794 dpl-frs:CostSales dpl-frs:Item8 2022-07-01 2023-06-30 01874794 dpl-frs:CostSales dpl-frs:Item8 2022-06-30 01874794 dpl-frs:CostSales dpl-frs:Item8 2023-06-30 01874794 dpl-frs:DistributionCosts dpl-frs:Item8 2022-07-01 2023-06-30 01874794 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-07-01 2023-06-30 01874794 dpl-frs:Item9 2022-07-01 2023-06-30 01874794 dpl-frs:Item9 2022-06-30 01874794 dpl-frs:Item9 2023-06-30 01874794 dpl-frs:CostSales dpl-frs:Item9 2022-07-01 2023-06-30 01874794 dpl-frs:CostSales dpl-frs:Item9 2022-06-30 01874794 dpl-frs:CostSales dpl-frs:Item9 2023-06-30 01874794 dpl-frs:DistributionCosts dpl-frs:Item9 2022-07-01 2023-06-30 01874794 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-07-01 2023-06-30 01874794 dpl-frs:Item10 2022-07-01 2023-06-30 01874794 dpl-frs:Item10 2022-06-30 01874794 dpl-frs:Item10 2023-06-30 01874794 dpl-frs:CostSales dpl-frs:Item10 2022-07-01 2023-06-30 01874794 dpl-frs:CostSales dpl-frs:Item10 2022-06-30 01874794 dpl-frs:CostSales dpl-frs:Item10 2023-06-30 01874794 dpl-frs:DistributionCosts dpl-frs:Item10 2022-07-01 2023-06-30 01874794 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-07-01 2023-06-30 01874794 dpl-frs:Item11 2022-07-01 2023-06-30 01874794 dpl-frs:Item11 2022-06-30 01874794 dpl-frs:Item11 2023-06-30 01874794 dpl-frs:CostSales dpl-frs:Item11 2022-07-01 2023-06-30 01874794 dpl-frs:CostSales dpl-frs:Item11 2022-06-30 01874794 dpl-frs:CostSales dpl-frs:Item11 2023-06-30 01874794 dpl-frs:DistributionCosts dpl-frs:Item11 2022-07-01 2023-06-30 01874794 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-07-01 2023-06-30 01874794 dpl-frs:Item12 2022-07-01 2023-06-30 01874794 dpl-frs:Item12 2022-06-30 01874794 dpl-frs:Item12 2023-06-30 01874794 dpl-frs:CostSales dpl-frs:Item12 2022-07-01 2023-06-30 01874794 dpl-frs:CostSales dpl-frs:Item12 2022-06-30 01874794 dpl-frs:CostSales dpl-frs:Item12 2023-06-30 01874794 dpl-frs:DistributionCosts dpl-frs:Item12 2022-07-01 2023-06-30 01874794 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-07-01 2023-06-30 01874794 1 2022-07-01 2023-06-30 01874794 frs-countries:EnglandWales 2022-07-01 2023-06-30 01874794 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-06-30 01874794 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-06-30 01874794 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-06-30 01874794 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-06-30 01874794 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-07-01 2022-06-30 01874794 frs-core:AllSubsidiaries 2021-07-01 2022-06-30 01874794 frs-core:KeyManagementPersonnel 2021-07-01 2022-06-30 01874794 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-07-01 2022-06-30 01874794 frs-core:OtherRelatedParties 2021-07-01 2022-06-30 01874794 2021-06-30 01874794 2022-06-30 01874794 2021-07-01 2022-06-30 01874794 frs-core:CurrentFinancialInstruments 2022-06-30 01874794 frs-core:CurrentFinancialInstruments 2021-07-01 2022-06-30 01874794 frs-core:Non-currentFinancialInstruments 2022-06-30 01874794 frs-core:Non-currentFinancialInstruments 2021-07-01 2022-06-30 01874794 frs-core:CurrentFinancialInstruments 2021-07-01 2022-06-30 01874794 frs-core:CurrentFinancialInstruments 2022-06-30 01874794 frs-core:AfterOneYear 2021-07-01 2022-06-30 01874794 frs-core:BetweenOneFiveYears 2021-07-01 2022-06-30 01874794 frs-core:BetweenOneFiveYears 2022-06-30 01874794 frs-core:ComputerEquipment 2022-06-30 01874794 frs-core:ComputerEquipment 2021-07-01 2022-06-30 01874794 frs-core:ComputerEquipment 2021-06-30 01874794 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-06-30 01874794 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-07-01 2022-06-30 01874794 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-06-30 01874794 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-06-30 01874794 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-07-01 2022-06-30 01874794 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-06-30 01874794 frs-core:FurnitureFittings 2022-06-30 01874794 frs-core:FurnitureFittings 2021-07-01 2022-06-30 01874794 frs-core:FurnitureFittings 2021-06-30 01874794 frs-core:NetGoodwill 2022-06-30 01874794 frs-core:NetGoodwill 2021-07-01 2022-06-30 01874794 frs-core:NetGoodwill 2021-06-30 01874794 frs-core:InvestmentPropertyIncludedWithinPPE 2022-06-30 01874794 frs-core:InvestmentPropertyIncludedWithinPPE 2021-07-01 2022-06-30 01874794 frs-core:InvestmentPropertyIncludedWithinPPE 2021-06-30 01874794 frs-core:LandBuildings 2022-06-30 01874794 frs-core:LandBuildings 2021-07-01 2022-06-30 01874794 frs-core:LandBuildings 2021-06-30 01874794 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-06-30 01874794 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-07-01 2022-06-30 01874794 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-06-30 01874794 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-06-30 01874794 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-07-01 2022-06-30 01874794 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-06-30 01874794 frs-core:MoreThanFiveYears 2021-07-01 2022-06-30 01874794 frs-core:MoreThanFiveYears 2022-06-30 01874794 frs-core:MotorVehicles 2022-06-30 01874794 frs-core:MotorVehicles 2021-07-01 2022-06-30 01874794 frs-core:MotorVehicles 2021-06-30 01874794 frs-core:OtherResidualIntangibleAssets 2022-06-30 01874794 frs-core:OtherResidualIntangibleAssets 2021-07-01 2022-06-30 01874794 frs-core:OtherResidualIntangibleAssets 2021-06-30 01874794 frs-core:PlantMachinery 2022-06-30 01874794 frs-core:PlantMachinery 2021-07-01 2022-06-30 01874794 frs-core:PlantMachinery 2021-06-30 01874794 frs-core:Secured 2022-06-30 01874794 frs-core:Unsecured 2022-06-30 01874794 frs-core:WithinOneYear 2021-07-01 2022-06-30 01874794 frs-core:WithinOneYear 2022-06-30 01874794 frs-core:CapitalRedemptionReserve 2021-07-01 2022-06-30 01874794 frs-core:CapitalRedemptionReserve 2021-06-30 01874794 frs-core:CapitalRedemptionReserve 2022-06-30 01874794 frs-core:OtherReservesSubtotal 2021-07-01 2022-06-30 01874794 frs-core:OtherReservesSubtotal 2021-06-30 01874794 frs-core:OtherReservesSubtotal 2022-06-30 01874794 frs-core:RevaluationReserve 2021-07-01 2022-06-30 01874794 frs-core:RevaluationReserve 2021-06-30 01874794 frs-core:RevaluationReserve 2022-06-30 01874794 frs-core:SharePremium 2021-07-01 2022-06-30 01874794 frs-core:SharePremium 2021-06-30 01874794 frs-core:SharePremium 2022-06-30 01874794 frs-core:ShareCapital 2021-07-01 2022-06-30 01874794 frs-core:ShareCapital 2021-06-30 01874794 frs-core:ShareCapital 2022-06-30 01874794 frs-core:RetainedEarningsAccumulatedLosses 2021-07-01 2022-06-30 01874794 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-06-30 01874794 frs-core:RetainedEarningsAccumulatedLosses 2022-06-30 01874794 frs-core:RetainedEarningsAccumulatedLosses 2021-06-30 01874794 frs-core:RetainedEarningsAccumulatedLosses 2022-06-30 01874794 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-06-30 01874794 frs-countries:UnitedKingdom 2021-07-01 2022-06-30 01874794 frs-countries:Europe 2021-07-01 2022-06-30 01874794 frs-countries:NorthAmerica 2021-07-01 2022-06-30 01874794 frs-countries:SouthAmerica 2021-07-01 2022-06-30 01874794 frs-countries:Asia 2021-07-01 2022-06-30 01874794 frs-countries:RestWorldOutsideUK 2021-07-01 2022-06-30 01874794 frs-bus:HighestPaidDirector 2021-07-01 2022-06-30 01874794 frs-bus:PrivateLimitedCompanyLtd 2021-07-01 2022-06-30 01874794 frs-bus:CompanyLimitedByGuarantee 2021-07-01 2022-06-30 01874794 frs-bus:LimitedLiabilityPartnershipLLP 2021-07-01 2022-06-30 01874794 frs-bus:LimitedLiabilityPartnershipsSORP 2021-07-01 2022-06-30 01874794 frs-bus:FullAccounts 2021-07-01 2022-06-30 01874794 frs-bus:FilletedAccounts 2021-07-01 2022-06-30 01874794 frs-bus:AbridgedAccounts 2021-07-01 2022-06-30 01874794 frs-bus:FRS102 2021-07-01 2022-06-30 01874794 frs-bus:MediumEntities 2021-07-01 2022-06-30 01874794 frs-bus:SmallEntities 2021-07-01 2022-06-30 01874794 frs-bus:EntityHasNeverTraded 2021-07-01 2022-06-30 01874794 frs-bus:EntityNoLongerTradingButTradedInPast 2021-07-01 2022-06-30 01874794 frs-bus:Audited 2021-07-01 2022-06-30 01874794 frs-bus:AuditExempt-NoAccountantsReport 2021-07-01 2022-06-30 01874794 frs-bus:AuditExemptWithAccountantsReport 2021-07-01 2022-06-30 01874794 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-07-01 2022-06-30 01874794 frs-bus:LargeCompaniesRegimeForAccounts 2021-07-01 2022-06-30 01874794 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-07-01 2022-06-30 01874794 frs-bus:SmallCompaniesRegimeForAccounts 2021-07-01 2022-06-30 01874794 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-07-01 2022-06-30 01874794 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-07-01 2022-06-30 01874794 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-07-01 2022-06-30 01874794 frs-bus:OrdinaryShareClass1 2021-07-01 2022-06-30 01874794 frs-bus:OrdinaryShareClass1 2021-06-30 01874794 frs-bus:OrdinaryShareClass1 2022-06-30 01874794 frs-bus:OrdinaryShareClass2 2021-07-01 2022-06-30 01874794 frs-bus:OrdinaryShareClass2 2021-06-30 01874794 frs-bus:OrdinaryShareClass2 2022-06-30 01874794 frs-bus:OrdinaryShareClass3 2021-07-01 2022-06-30 01874794 frs-bus:OrdinaryShareClass3 2021-06-30 01874794 frs-bus:OrdinaryShareClass3 2022-06-30 01874794 frs-bus:OrdinaryShareClass4 2021-07-01 2022-06-30 01874794 frs-bus:OrdinaryShareClass4 2021-06-30 01874794 frs-bus:OrdinaryShareClass4 2022-06-30 01874794 frs-bus:OrdinaryShareClass5 2021-07-01 2022-06-30 01874794 frs-bus:OrdinaryShareClass5 2021-06-30 01874794 frs-bus:OrdinaryShareClass5 2022-06-30 01874794 frs-bus:PreferenceShareClass1 2021-07-01 2022-06-30 01874794 frs-bus:PreferenceShareClass1 2021-06-30 01874794 frs-bus:PreferenceShareClass1 2022-06-30 01874794 frs-bus:PreferenceShareClass2 2021-07-01 2022-06-30 01874794 frs-bus:PreferenceShareClass2 2021-06-30 01874794 frs-bus:PreferenceShareClass2 2022-06-30 01874794 frs-bus:PreferenceShareClass3 2021-07-01 2022-06-30 01874794 frs-bus:PreferenceShareClass3 2021-06-30 01874794 frs-bus:PreferenceShareClass3 2022-06-30 01874794 frs-bus:PreferenceShareClass4 2021-07-01 2022-06-30 01874794 frs-bus:PreferenceShareClass4 2021-06-30 01874794 frs-bus:PreferenceShareClass4 2022-06-30 01874794 frs-bus:PreferenceShareClass5 2021-07-01 2022-06-30 01874794 frs-bus:PreferenceShareClass5 2021-06-30 01874794 frs-bus:PreferenceShareClass5 2022-06-30 01874794 1 2021-07-01 2022-06-30 01874794 1 2022-06-30 01874794 1 2021-07-01 2022-06-30 01874794 frs-core:LeasedAssets 2021-07-01 2022-06-30 01874794 frs-core:OwnedAssets 2021-07-01 2022-06-30 01874794 frs-core:CurrencyRisk 2021-07-01 2022-06-30 01874794 frs-core:MarketRisk 2021-07-01 2022-06-30 01874794 frs-core:InterestRateRisk 2021-07-01 2022-06-30 01874794 frs-core:DeferredTaxation 2021-07-01 2022-06-30 01874794 frs-core:DeferredTaxation 2021-06-30 01874794 frs-core:DeferredTaxation 2022-06-30 01874794 frs-core:OtherProvisionsContingentLiabilities 2021-07-01 2022-06-30 01874794 frs-core:OtherProvisionsContingentLiabilities 2021-06-30 01874794 frs-core:OtherProvisionsContingentLiabilities 2022-06-30 01874794 frs-core:ProvisionsDeferredTax 2022-06-30 01874794 frs-core:OtherDeferredTax 2022-06-30 01874794 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-06-30 01874794 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-06-30 01874794 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-06-30 01874794 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-07-01 2022-06-30 01874794 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-06-30 01874794 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-06-30 01874794 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-07-01 2022-06-30 01874794 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-06-30 01874794 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-06-30 01874794 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-07-01 2022-06-30 01874794 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-06-30 01874794 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-06-30 01874794 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-06-30 01874794 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-06-30 01874794 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-06-30 01874794 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-06-30 01874794 frs-core:Share-basedPaymentsDeferredTax 2022-06-30 01874794 frs-core:TaxCreditsDeferredTax 2022-06-30 01874794 frs-core:CostValuation 2021-06-30 01874794 frs-core:AdditionsToInvestments 2022-06-30 01874794 frs-core:DisposalsRepaymentsInvestments 2022-06-30 01874794 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-06-30 01874794 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-06-30 01874794 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-06-30 01874794 frs-core:OtherIncreaseDecreaseInInvestments 2022-06-30 01874794 frs-core:CostValuation 2022-06-30 01874794 frs-core:ProvisionsForImpairmentInvestments 2021-06-30 01874794 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-06-30 01874794 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-06-30 01874794 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-06-30 01874794 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-06-30 01874794 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-06-30 01874794 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-06-30 01874794 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-06-30 01874794 frs-core:ProvisionsForImpairmentInvestments 2022-06-30 01874794 frs-core:ListedExchangeTraded 2022-06-30 01874794 frs-core:ListedExchangeTraded 2021-06-30 01874794 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-06-30 01874794 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-06-30 01874794 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-06-30 01874794 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-06-30 01874794 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-06-30 01874794 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-06-30 01874794 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-06-30 01874794 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-06-30 01874794 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-06-30 01874794 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 01874794 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 01874794 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 01874794 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 01874794 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-06-30 01874794 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 01874794 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 01874794 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 01874794 frs-core:UnlistedNon-exchangeTraded 2022-06-30 01874794 frs-core:UnlistedNon-exchangeTraded 2021-06-30 01874794 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-06-30 01874794 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 01874794 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 01874794 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 01874794 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 01874794 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 01874794 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 01874794 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-06-30 01874794 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-06-30 01874794 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 01874794 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 01874794 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 01874794 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 01874794 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-06-30 01874794 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 01874794 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 01874794 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 01874794 dpl-frs:CostSales 2021-07-01 2022-06-30 01874794 dpl-frs:CostSales 2021-06-30 01874794 dpl-frs:CostSales 2022-06-30 01874794 dpl-frs:DistributionCosts 2021-07-01 2022-06-30 01874794 dpl-frs:AdministrativeExpenses 2021-07-01 2022-06-30 01874794 frs-bus:Director1 2021-07-01 2022-06-30 01874794 frs-bus:Director1 2021-06-30 01874794 frs-bus:Director1 2022-06-30 01874794 frs-bus:Director2 2021-07-01 2022-06-30 01874794 frs-bus:Director2 2021-06-30 01874794 frs-bus:Director2 2022-06-30 01874794 1 2021-07-01 2022-06-30 01874794 frs-core:CurrentFinancialInstruments 1 2022-06-30 01874794 frs-core:Non-currentFinancialInstruments 1 2022-06-30 01874794 2 2021-07-01 2022-06-30 01874794 frs-core:CurrentFinancialInstruments 2 2022-06-30 01874794 frs-core:Non-currentFinancialInstruments 2 2022-06-30 01874794 3 2021-07-01 2022-06-30 01874794 frs-core:CurrentFinancialInstruments 3 2022-06-30 01874794 frs-core:Non-currentFinancialInstruments 3 2022-06-30 01874794 4 2021-07-01 2022-06-30 01874794 frs-core:CurrentFinancialInstruments 4 2022-06-30 01874794 frs-core:Non-currentFinancialInstruments 4 2022-06-30 01874794 5 2021-07-01 2022-06-30 01874794 frs-core:CurrentFinancialInstruments 5 2022-06-30 01874794 frs-core:Non-currentFinancialInstruments 5 2022-06-30 01874794 6 2021-07-01 2022-06-30 01874794 frs-core:CurrentFinancialInstruments 6 2022-06-30 01874794 frs-core:Non-currentFinancialInstruments 6 2022-06-30 01874794 7 2021-07-01 2022-06-30 01874794 frs-core:CurrentFinancialInstruments 7 2022-06-30 01874794 frs-core:Non-currentFinancialInstruments 7 2022-06-30 01874794 8 2021-07-01 2022-06-30 01874794 frs-core:CurrentFinancialInstruments 8 2022-06-30 01874794 frs-core:Non-currentFinancialInstruments 8 2022-06-30 01874794 9 2021-07-01 2022-06-30 01874794 frs-core:CurrentFinancialInstruments 9 2022-06-30 01874794 frs-core:Non-currentFinancialInstruments 9 2022-06-30 01874794 10 2021-07-01 2022-06-30 01874794 frs-core:CurrentFinancialInstruments 10 2022-06-30 01874794 frs-core:Non-currentFinancialInstruments 10 2022-06-30 01874794 11 2021-07-01 2022-06-30 01874794 frs-core:CurrentFinancialInstruments 11 2022-06-30 01874794 frs-core:Non-currentFinancialInstruments 11 2022-06-30 01874794 12 2021-07-01 2022-06-30 01874794 frs-core:CurrentFinancialInstruments 12 2022-06-30 01874794 frs-core:Non-currentFinancialInstruments 12 2022-06-30 01874794 13 2021-07-01 2022-06-30 01874794 frs-core:CurrentFinancialInstruments 13 2022-06-30 01874794 frs-core:Non-currentFinancialInstruments 13 2022-06-30 01874794 14 2021-07-01 2022-06-30 01874794 frs-core:CurrentFinancialInstruments 14 2022-06-30 01874794 frs-core:Non-currentFinancialInstruments 14 2022-06-30 01874794 15 2021-07-01 2022-06-30 01874794 frs-core:CurrentFinancialInstruments 15 2022-06-30 01874794 frs-core:Non-currentFinancialInstruments 15 2022-06-30 01874794 16 2021-07-01 2022-06-30 01874794 frs-core:CurrentFinancialInstruments 16 2022-06-30 01874794 frs-core:Non-currentFinancialInstruments 16 2022-06-30 01874794 17 2021-07-01 2022-06-30 01874794 frs-core:CurrentFinancialInstruments 17 2022-06-30 01874794 frs-core:Non-currentFinancialInstruments 17 2022-06-30 01874794 18 2021-07-01 2022-06-30 01874794 frs-core:CurrentFinancialInstruments 18 2022-06-30 01874794 frs-core:Non-currentFinancialInstruments 18 2022-06-30 01874794 19 2021-07-01 2022-06-30 01874794 frs-core:CurrentFinancialInstruments 19 2022-06-30 01874794 frs-core:Non-currentFinancialInstruments 19 2022-06-30 01874794 20 2021-07-01 2022-06-30 01874794 frs-core:CurrentFinancialInstruments 20 2022-06-30 01874794 frs-core:Non-currentFinancialInstruments 20 2022-06-30 01874794 dpl-frs:Item1 2021-07-01 2022-06-30 01874794 dpl-frs:Item1 2021-06-30 01874794 dpl-frs:Item1 2022-06-30 01874794 dpl-frs:CostSales dpl-frs:Item1 2021-07-01 2022-06-30 01874794 dpl-frs:CostSales dpl-frs:Item1 2021-06-30 01874794 dpl-frs:CostSales dpl-frs:Item1 2022-06-30 01874794 dpl-frs:DistributionCosts dpl-frs:Item1 2021-07-01 2022-06-30 01874794 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-07-01 2022-06-30 01874794 dpl-frs:Item2 2021-07-01 2022-06-30 01874794 dpl-frs:Item2 2021-06-30 01874794 dpl-frs:Item2 2022-06-30 01874794 dpl-frs:CostSales dpl-frs:Item2 2021-07-01 2022-06-30 01874794 dpl-frs:CostSales dpl-frs:Item2 2021-06-30 01874794 dpl-frs:CostSales dpl-frs:Item2 2022-06-30 01874794 dpl-frs:DistributionCosts dpl-frs:Item2 2021-07-01 2022-06-30 01874794 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-07-01 2022-06-30 01874794 dpl-frs:Item3 2021-07-01 2022-06-30 01874794 dpl-frs:Item3 2021-06-30 01874794 dpl-frs:Item3 2022-06-30 01874794 dpl-frs:CostSales dpl-frs:Item3 2021-07-01 2022-06-30 01874794 dpl-frs:CostSales dpl-frs:Item3 2021-06-30 01874794 dpl-frs:CostSales dpl-frs:Item3 2022-06-30 01874794 dpl-frs:DistributionCosts dpl-frs:Item3 2021-07-01 2022-06-30 01874794 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-07-01 2022-06-30 01874794 dpl-frs:Item4 2021-07-01 2022-06-30 01874794 dpl-frs:Item4 2021-06-30 01874794 dpl-frs:Item4 2022-06-30 01874794 dpl-frs:CostSales dpl-frs:Item4 2021-07-01 2022-06-30 01874794 dpl-frs:CostSales dpl-frs:Item4 2021-06-30 01874794 dpl-frs:CostSales dpl-frs:Item4 2022-06-30 01874794 dpl-frs:DistributionCosts dpl-frs:Item4 2021-07-01 2022-06-30 01874794 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-07-01 2022-06-30 01874794 dpl-frs:Item5 2021-07-01 2022-06-30 01874794 dpl-frs:Item5 2021-06-30 01874794 dpl-frs:Item5 2022-06-30 01874794 dpl-frs:CostSales dpl-frs:Item5 2021-07-01 2022-06-30 01874794 dpl-frs:CostSales dpl-frs:Item5 2021-06-30 01874794 dpl-frs:CostSales dpl-frs:Item5 2022-06-30 01874794 dpl-frs:DistributionCosts dpl-frs:Item5 2021-07-01 2022-06-30 01874794 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-07-01 2022-06-30 01874794 dpl-frs:Item6 2021-07-01 2022-06-30 01874794 dpl-frs:Item6 2021-06-30 01874794 dpl-frs:Item6 2022-06-30 01874794 dpl-frs:CostSales dpl-frs:Item6 2021-07-01 2022-06-30 01874794 dpl-frs:CostSales dpl-frs:Item6 2021-06-30 01874794 dpl-frs:CostSales dpl-frs:Item6 2022-06-30 01874794 dpl-frs:DistributionCosts dpl-frs:Item6 2021-07-01 2022-06-30 01874794 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-07-01 2022-06-30 01874794 dpl-frs:Item7 2021-07-01 2022-06-30 01874794 dpl-frs:Item7 2021-06-30 01874794 dpl-frs:Item7 2022-06-30 01874794 dpl-frs:CostSales dpl-frs:Item7 2021-07-01 2022-06-30 01874794 dpl-frs:CostSales dpl-frs:Item7 2021-06-30 01874794 dpl-frs:CostSales dpl-frs:Item7 2022-06-30 01874794 dpl-frs:DistributionCosts dpl-frs:Item7 2021-07-01 2022-06-30 01874794 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-07-01 2022-06-30 01874794 dpl-frs:Item8 2021-07-01 2022-06-30 01874794 dpl-frs:Item8 2021-06-30 01874794 dpl-frs:Item8 2022-06-30 01874794 dpl-frs:CostSales dpl-frs:Item8 2021-07-01 2022-06-30 01874794 dpl-frs:CostSales dpl-frs:Item8 2021-06-30 01874794 dpl-frs:CostSales dpl-frs:Item8 2022-06-30 01874794 dpl-frs:DistributionCosts dpl-frs:Item8 2021-07-01 2022-06-30 01874794 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-07-01 2022-06-30 01874794 dpl-frs:Item9 2021-07-01 2022-06-30 01874794 dpl-frs:Item9 2021-06-30 01874794 dpl-frs:Item9 2022-06-30 01874794 dpl-frs:CostSales dpl-frs:Item9 2021-07-01 2022-06-30 01874794 dpl-frs:CostSales dpl-frs:Item9 2021-06-30 01874794 dpl-frs:CostSales dpl-frs:Item9 2022-06-30 01874794 dpl-frs:DistributionCosts dpl-frs:Item9 2021-07-01 2022-06-30 01874794 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-07-01 2022-06-30 01874794 dpl-frs:Item10 2021-07-01 2022-06-30 01874794 dpl-frs:Item10 2021-06-30 01874794 dpl-frs:Item10 2022-06-30 01874794 dpl-frs:CostSales dpl-frs:Item10 2021-07-01 2022-06-30 01874794 dpl-frs:CostSales dpl-frs:Item10 2021-06-30 01874794 dpl-frs:CostSales dpl-frs:Item10 2022-06-30 01874794 dpl-frs:DistributionCosts dpl-frs:Item10 2021-07-01 2022-06-30 01874794 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-07-01 2022-06-30 01874794 dpl-frs:Item11 2021-07-01 2022-06-30 01874794 dpl-frs:Item11 2021-06-30 01874794 dpl-frs:Item11 2022-06-30 01874794 dpl-frs:CostSales dpl-frs:Item11 2021-07-01 2022-06-30 01874794 dpl-frs:CostSales dpl-frs:Item11 2021-06-30 01874794 dpl-frs:CostSales dpl-frs:Item11 2022-06-30 01874794 dpl-frs:DistributionCosts dpl-frs:Item11 2021-07-01 2022-06-30 01874794 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-07-01 2022-06-30 01874794 dpl-frs:Item12 2021-07-01 2022-06-30 01874794 dpl-frs:Item12 2021-06-30 01874794 dpl-frs:Item12 2022-06-30 01874794 dpl-frs:CostSales dpl-frs:Item12 2021-07-01 2022-06-30 01874794 dpl-frs:CostSales dpl-frs:Item12 2021-06-30 01874794 dpl-frs:CostSales dpl-frs:Item12 2022-06-30 01874794 dpl-frs:DistributionCosts dpl-frs:Item12 2021-07-01 2022-06-30 01874794 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-07-01 2022-06-30 01874794 1 2021-07-01 2022-06-30 01874794 frs-countries:EnglandWales 2021-07-01 2022-06-30
Registered number: 01874794
Air Tools & Compressors Limited
Financial Statements
For The Year Ended 30 June 2023
Cound & Co LLP
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 01874794
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 5,643 7,352
5,643 7,352
CURRENT ASSETS
Stocks 5 5,200 5,120
Debtors 6 27,127 31,185
Cash at bank and in hand 269 269
32,596 36,574
Creditors: Amounts Falling Due Within One Year 7 (39,048 ) (41,532 )
NET CURRENT ASSETS (LIABILITIES) (6,452 ) (4,958 )
TOTAL ASSETS LESS CURRENT LIABILITIES (809 ) 2,394
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,073 ) (1,397 )
NET (LIABILITIES)/ASSETS (1,882 ) 997
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account (1,982 ) 897
SHAREHOLDERS' FUNDS (1,882) 997
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 J P Adkin
Director
5th February 2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Air Tools & Compressors Limited is a private company, limited by shares, incorporated in England & Wales, registered number 01874794 . The registered office is 1 Princes Court, Royal Way, Loughborough, Leicestershire, LE11 5XR.
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:
Plant & Machinery 15% reducing balance
Motor Vehicles 25% reducing balance
Fixtures & Fittings 15% reducing balance
Computer Equipment 15% reducing balance
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
Page 3
Page 4
2.5. Taxation
Taxation expense represents the sum of the tax currently payable and deferred tax.

Deferred taxation is provided on the liability method to take account of timing differences between the treatment of certain items for accounts purposes and their treatment for tax purposes. Tax deferred or accelerated is accounted for in respect of all material timing differences to the extent that it is considered a net liability may crystallise.

3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 2)
2 2
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 July 2022 12,144 8,100 5,682 25,926
As at 30 June 2023 12,144 8,100 5,682 25,926
Depreciation
As at 1 July 2022 11,325 2,043 5,206 18,574
Provided during the period 123 1,515 71 1,709
As at 30 June 2023 11,448 3,558 5,277 20,283
Net Book Value
As at 30 June 2023 696 4,542 405 5,643
As at 1 July 2022 819 6,057 476 7,352
5. Stocks
2023 2022
£ £
Stocks and consumables 1,100 1,020
Compressors for resale 4,100 4,100
5,200 5,120
Page 4
Page 5
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 25,031 28,406
Prepayments and accrued income 2,096 1,693
27,127 30,099
Due after more than one year
Corporation tax recoverable assets - 1,086
- 1,086
27,127 31,185
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 23,356 23,315
Bank loans and overdrafts 4,607 4,944
Corporation tax 4,375 4,788
Other taxes and social security 3,009 2,419
Accruals and deferred income 2,035 2,000
Directors' loan accounts 1,666 4,066
39,048 41,532
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
Page 5