Acorah Software Products - Accounts Production 14.3.260 false true true 31 May 2022 1 June 2021 false 1 June 2022 31 May 2023 31 May 2023 11809558 Pilot Lite Capital Limited S S Haworth A J Westwater M P Anstey J A Hewlett iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11809558 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-05-31 11809558 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-05-31 11809558 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-05-31 11809558 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-05-31 11809558 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-06-01 2023-05-31 11809558 frs-core:AllSubsidiaries 2022-06-01 2023-05-31 11809558 frs-core:KeyManagementPersonnel 2022-06-01 2023-05-31 11809558 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-06-01 2023-05-31 11809558 frs-core:OtherRelatedParties 2022-06-01 2023-05-31 11809558 2022-05-31 11809558 2023-05-31 11809558 2022-06-01 2023-05-31 11809558 frs-core:CurrentFinancialInstruments 2023-05-31 11809558 frs-core:CurrentFinancialInstruments 2022-06-01 2023-05-31 11809558 frs-core:Non-currentFinancialInstruments 2023-05-31 11809558 frs-core:Non-currentFinancialInstruments 2022-06-01 2023-05-31 11809558 frs-core:CurrentFinancialInstruments 2022-06-01 2023-05-31 11809558 frs-core:CurrentFinancialInstruments 2023-05-31 11809558 frs-core:AfterOneYear 2022-06-01 2023-05-31 11809558 frs-core:BetweenOneFiveYears 2022-06-01 2023-05-31 11809558 frs-core:BetweenOneFiveYears 2023-05-31 11809558 frs-core:ComputerEquipment 2023-05-31 11809558 frs-core:ComputerEquipment 2022-06-01 2023-05-31 11809558 frs-core:ComputerEquipment 2022-05-31 11809558 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-05-31 11809558 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-06-01 2023-05-31 11809558 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-05-31 11809558 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-05-31 11809558 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-06-01 2023-05-31 11809558 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-05-31 11809558 frs-core:FurnitureFittings 2023-05-31 11809558 frs-core:FurnitureFittings 2022-06-01 2023-05-31 11809558 frs-core:FurnitureFittings 2022-05-31 11809558 frs-core:NetGoodwill 2023-05-31 11809558 frs-core:NetGoodwill 2022-06-01 2023-05-31 11809558 frs-core:NetGoodwill 2022-05-31 11809558 frs-core:InvestmentPropertyIncludedWithinPPE 2023-05-31 11809558 frs-core:InvestmentPropertyIncludedWithinPPE 2022-06-01 2023-05-31 11809558 frs-core:InvestmentPropertyIncludedWithinPPE 2022-05-31 11809558 frs-core:LandBuildings 2023-05-31 11809558 frs-core:LandBuildings 2022-06-01 2023-05-31 11809558 frs-core:LandBuildings 2022-05-31 11809558 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-05-31 11809558 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-06-01 2023-05-31 11809558 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-05-31 11809558 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-05-31 11809558 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-06-01 2023-05-31 11809558 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-05-31 11809558 frs-core:MoreThanFiveYears 2022-06-01 2023-05-31 11809558 frs-core:MoreThanFiveYears 2023-05-31 11809558 frs-core:MotorVehicles 2023-05-31 11809558 frs-core:MotorVehicles 2022-06-01 2023-05-31 11809558 frs-core:MotorVehicles 2022-05-31 11809558 frs-core:OtherResidualIntangibleAssets 2023-05-31 11809558 frs-core:OtherResidualIntangibleAssets 2022-06-01 2023-05-31 11809558 frs-core:OtherResidualIntangibleAssets 2022-05-31 11809558 frs-core:PlantMachinery 2023-05-31 11809558 frs-core:PlantMachinery 2022-06-01 2023-05-31 11809558 frs-core:PlantMachinery 2022-05-31 11809558 frs-core:Secured 2023-05-31 11809558 frs-core:Unsecured 2023-05-31 11809558 frs-core:WithinOneYear 2022-06-01 2023-05-31 11809558 frs-core:WithinOneYear 2023-05-31 11809558 frs-core:CapitalRedemptionReserve 2022-06-01 2023-05-31 11809558 frs-core:CapitalRedemptionReserve 2022-05-31 11809558 frs-core:CapitalRedemptionReserve 2023-05-31 11809558 frs-core:OtherReservesSubtotal 2022-06-01 2023-05-31 11809558 frs-core:OtherReservesSubtotal 2022-05-31 11809558 frs-core:OtherReservesSubtotal 2023-05-31 11809558 frs-core:RevaluationReserve 2022-06-01 2023-05-31 11809558 frs-core:RevaluationReserve 2022-05-31 11809558 frs-core:RevaluationReserve 2023-05-31 11809558 frs-core:SharePremium 2022-06-01 2023-05-31 11809558 frs-core:SharePremium 2022-05-31 11809558 frs-core:SharePremium 2023-05-31 11809558 frs-core:ShareCapital 2022-06-01 2023-05-31 11809558 frs-core:ShareCapital 2022-05-31 11809558 frs-core:ShareCapital 2023-05-31 11809558 frs-core:RetainedEarningsAccumulatedLosses 2022-06-01 2023-05-31 11809558 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-05-31 11809558 frs-core:RetainedEarningsAccumulatedLosses 2023-05-31 11809558 frs-core:RetainedEarningsAccumulatedLosses 2022-05-31 11809558 frs-core:RetainedEarningsAccumulatedLosses 2023-05-31 11809558 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-05-31 11809558 frs-countries:UnitedKingdom 2022-06-01 2023-05-31 11809558 frs-countries:Europe 2022-06-01 2023-05-31 11809558 frs-countries:NorthAmerica 2022-06-01 2023-05-31 11809558 frs-countries:SouthAmerica 2022-06-01 2023-05-31 11809558 frs-countries:Asia 2022-06-01 2023-05-31 11809558 frs-countries:RestWorldOutsideUK 2022-06-01 2023-05-31 11809558 frs-bus:HighestPaidDirector 2022-06-01 2023-05-31 11809558 frs-bus:PrivateLimitedCompanyLtd 2022-06-01 2023-05-31 11809558 frs-bus:CompanyLimitedByGuarantee 2022-06-01 2023-05-31 11809558 frs-bus:LimitedLiabilityPartnershipLLP 2022-06-01 2023-05-31 11809558 frs-bus:LimitedLiabilityPartnershipsSORP 2022-06-01 2023-05-31 11809558 frs-bus:FullAccounts 2022-06-01 2023-05-31 11809558 frs-bus:FilletedAccounts 2022-06-01 2023-05-31 11809558 frs-bus:AbridgedAccounts 2022-06-01 2023-05-31 11809558 frs-bus:FRS102 2022-06-01 2023-05-31 11809558 frs-bus:MediumEntities 2022-06-01 2023-05-31 11809558 frs-bus:SmallEntities 2022-06-01 2023-05-31 11809558 frs-bus:EntityHasNeverTraded 2022-06-01 2023-05-31 11809558 frs-bus:EntityNoLongerTradingButTradedInPast 2022-06-01 2023-05-31 11809558 frs-bus:Audited 2022-06-01 2023-05-31 11809558 frs-bus:AuditExempt-NoAccountantsReport 2022-06-01 2023-05-31 11809558 frs-bus:AuditExemptWithAccountantsReport 2022-06-01 2023-05-31 11809558 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-06-01 2023-05-31 11809558 frs-bus:LargeCompaniesRegimeForAccounts 2022-06-01 2023-05-31 11809558 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-06-01 2023-05-31 11809558 frs-bus:SmallCompaniesRegimeForAccounts 2022-06-01 2023-05-31 11809558 frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-06-01 2023-05-31 11809558 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-06-01 2023-05-31 11809558 frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-06-01 2023-05-31 11809558 frs-bus:OrdinaryShareClass1 2022-06-01 2023-05-31 11809558 frs-bus:OrdinaryShareClass1 2022-05-31 11809558 frs-bus:OrdinaryShareClass1 2023-05-31 11809558 frs-bus:OrdinaryShareClass2 2022-06-01 2023-05-31 11809558 frs-bus:OrdinaryShareClass2 2022-05-31 11809558 frs-bus:OrdinaryShareClass2 2023-05-31 11809558 frs-bus:OrdinaryShareClass3 2022-06-01 2023-05-31 11809558 frs-bus:OrdinaryShareClass3 2022-05-31 11809558 frs-bus:OrdinaryShareClass3 2023-05-31 11809558 frs-bus:OrdinaryShareClass4 2022-06-01 2023-05-31 11809558 frs-bus:OrdinaryShareClass4 2022-05-31 11809558 frs-bus:OrdinaryShareClass4 2023-05-31 11809558 frs-bus:OrdinaryShareClass5 2022-06-01 2023-05-31 11809558 frs-bus:OrdinaryShareClass5 2022-05-31 11809558 frs-bus:OrdinaryShareClass5 2023-05-31 11809558 frs-bus:PreferenceShareClass1 2022-06-01 2023-05-31 11809558 frs-bus:PreferenceShareClass1 2022-05-31 11809558 frs-bus:PreferenceShareClass1 2023-05-31 11809558 frs-bus:PreferenceShareClass2 2022-06-01 2023-05-31 11809558 frs-bus:PreferenceShareClass2 2022-05-31 11809558 frs-bus:PreferenceShareClass2 2023-05-31 11809558 frs-bus:PreferenceShareClass3 2022-06-01 2023-05-31 11809558 frs-bus:PreferenceShareClass3 2022-05-31 11809558 frs-bus:PreferenceShareClass3 2023-05-31 11809558 frs-bus:PreferenceShareClass4 2022-06-01 2023-05-31 11809558 frs-bus:PreferenceShareClass4 2022-05-31 11809558 frs-bus:PreferenceShareClass4 2023-05-31 11809558 frs-bus:PreferenceShareClass5 2022-06-01 2023-05-31 11809558 frs-bus:PreferenceShareClass5 2022-05-31 11809558 frs-bus:PreferenceShareClass5 2023-05-31 11809558 1 2022-06-01 2023-05-31 11809558 1 2023-05-31 11809558 1 2022-06-01 2023-05-31 11809558 frs-core:LeasedAssets 2022-06-01 2023-05-31 11809558 frs-core:OwnedAssets 2022-06-01 2023-05-31 11809558 frs-core:CurrencyRisk 2022-06-01 2023-05-31 11809558 frs-core:MarketRisk 2022-06-01 2023-05-31 11809558 frs-core:InterestRateRisk 2022-06-01 2023-05-31 11809558 frs-core:DeferredTaxation 2022-06-01 2023-05-31 11809558 frs-core:DeferredTaxation 2022-05-31 11809558 frs-core:DeferredTaxation 2023-05-31 11809558 frs-core:OtherProvisionsContingentLiabilities 2022-06-01 2023-05-31 11809558 frs-core:OtherProvisionsContingentLiabilities 2022-05-31 11809558 frs-core:OtherProvisionsContingentLiabilities 2023-05-31 11809558 frs-core:ProvisionsDeferredTax 2023-05-31 11809558 frs-core:OtherDeferredTax 2023-05-31 11809558 frs-core:AcceleratedTaxDepreciationDeferredTax 2023-05-31 11809558 frs-core:TaxLossesCarry-forwardsDeferredTax 2023-05-31 11809558 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-05-31 11809558 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-06-01 2023-05-31 11809558 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-05-31 11809558 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-05-31 11809558 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-06-01 2023-05-31 11809558 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-05-31 11809558 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-05-31 11809558 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-06-01 2023-05-31 11809558 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-05-31 11809558 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-05-31 11809558 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-05-31 11809558 frs-core:RevaluationInvestmentPropertyDeferredTax 2023-05-31 11809558 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-05-31 11809558 frs-core:OtherPost-employmentBenefitsDeferredTax 2023-05-31 11809558 frs-core:Share-basedPaymentsDeferredTax 2023-05-31 11809558 frs-core:TaxCreditsDeferredTax 2023-05-31 11809558 frs-core:CostValuation 2022-05-31 11809558 frs-core:AdditionsToInvestments 2023-05-31 11809558 frs-core:DisposalsRepaymentsInvestments 2023-05-31 11809558 frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-05-31 11809558 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-05-31 11809558 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-05-31 11809558 frs-core:OtherIncreaseDecreaseInInvestments 2023-05-31 11809558 frs-core:CostValuation 2023-05-31 11809558 frs-core:ProvisionsForImpairmentInvestments 2022-05-31 11809558 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-05-31 11809558 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-05-31 11809558 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-05-31 11809558 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-05-31 11809558 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-05-31 11809558 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-05-31 11809558 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-05-31 11809558 frs-core:ProvisionsForImpairmentInvestments 2023-05-31 11809558 frs-core:ListedExchangeTraded 2023-05-31 11809558 frs-core:ListedExchangeTraded 2022-05-31 11809558 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-05-31 11809558 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-05-31 11809558 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-05-31 11809558 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-05-31 11809558 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-05-31 11809558 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-05-31 11809558 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-05-31 11809558 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-05-31 11809558 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-05-31 11809558 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-05-31 11809558 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-05-31 11809558 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-05-31 11809558 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-05-31 11809558 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-05-31 11809558 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-05-31 11809558 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-05-31 11809558 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-05-31 11809558 frs-core:UnlistedNon-exchangeTraded 2023-05-31 11809558 frs-core:UnlistedNon-exchangeTraded 2022-05-31 11809558 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-05-31 11809558 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-31 11809558 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-31 11809558 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-31 11809558 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-31 11809558 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-31 11809558 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-31 11809558 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-05-31 11809558 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 11809558 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-31 11809558 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-31 11809558 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-31 11809558 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-31 11809558 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-05-31 11809558 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-31 11809558 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-31 11809558 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-31 11809558 dpl-frs:CostSales 2022-06-01 2023-05-31 11809558 dpl-frs:CostSales 2022-05-31 11809558 dpl-frs:CostSales 2023-05-31 11809558 dpl-frs:DistributionCosts 2022-06-01 2023-05-31 11809558 dpl-frs:AdministrativeExpenses 2022-06-01 2023-05-31 11809558 frs-bus:Director1 2022-06-01 2023-05-31 11809558 frs-bus:Director1 2022-05-31 11809558 frs-bus:Director1 2023-05-31 11809558 frs-bus:Director2 2022-06-01 2023-05-31 11809558 frs-bus:Director2 2022-05-31 11809558 frs-bus:Director2 2023-05-31 11809558 frs-bus:Director3 2022-06-01 2023-05-31 11809558 frs-bus:Director3 2022-05-31 11809558 frs-bus:Director3 2023-05-31 11809558 frs-bus:Director4 2022-06-01 2023-05-31 11809558 frs-bus:Director4 2022-05-31 11809558 frs-bus:Director4 2023-05-31 11809558 frs-bus:Director5 2022-06-01 2023-05-31 11809558 frs-bus:Director5 2022-05-31 11809558 frs-bus:Director5 2023-05-31 11809558 1 2022-06-01 2023-05-31 11809558 frs-core:CurrentFinancialInstruments 1 2023-05-31 11809558 frs-core:Non-currentFinancialInstruments 1 2023-05-31 11809558 2 2022-06-01 2023-05-31 11809558 frs-core:CurrentFinancialInstruments 2 2023-05-31 11809558 frs-core:Non-currentFinancialInstruments 2 2023-05-31 11809558 3 2022-06-01 2023-05-31 11809558 frs-core:CurrentFinancialInstruments 3 2023-05-31 11809558 frs-core:Non-currentFinancialInstruments 3 2023-05-31 11809558 4 2022-06-01 2023-05-31 11809558 frs-core:CurrentFinancialInstruments 4 2023-05-31 11809558 frs-core:Non-currentFinancialInstruments 4 2023-05-31 11809558 5 2022-06-01 2023-05-31 11809558 frs-core:CurrentFinancialInstruments 5 2023-05-31 11809558 frs-core:Non-currentFinancialInstruments 5 2023-05-31 11809558 6 2022-06-01 2023-05-31 11809558 frs-core:CurrentFinancialInstruments 6 2023-05-31 11809558 frs-core:Non-currentFinancialInstruments 6 2023-05-31 11809558 7 2022-06-01 2023-05-31 11809558 frs-core:CurrentFinancialInstruments 7 2023-05-31 11809558 frs-core:Non-currentFinancialInstruments 7 2023-05-31 11809558 8 2022-06-01 2023-05-31 11809558 frs-core:CurrentFinancialInstruments 8 2023-05-31 11809558 frs-core:Non-currentFinancialInstruments 8 2023-05-31 11809558 9 2022-06-01 2023-05-31 11809558 frs-core:CurrentFinancialInstruments 9 2023-05-31 11809558 frs-core:Non-currentFinancialInstruments 9 2023-05-31 11809558 10 2022-06-01 2023-05-31 11809558 frs-core:CurrentFinancialInstruments 10 2023-05-31 11809558 frs-core:Non-currentFinancialInstruments 10 2023-05-31 11809558 11 2022-06-01 2023-05-31 11809558 frs-core:CurrentFinancialInstruments 11 2023-05-31 11809558 frs-core:Non-currentFinancialInstruments 11 2023-05-31 11809558 12 2022-06-01 2023-05-31 11809558 frs-core:CurrentFinancialInstruments 12 2023-05-31 11809558 frs-core:Non-currentFinancialInstruments 12 2023-05-31 11809558 13 2022-06-01 2023-05-31 11809558 frs-core:CurrentFinancialInstruments 13 2023-05-31 11809558 frs-core:Non-currentFinancialInstruments 13 2023-05-31 11809558 14 2022-06-01 2023-05-31 11809558 frs-core:CurrentFinancialInstruments 14 2023-05-31 11809558 frs-core:Non-currentFinancialInstruments 14 2023-05-31 11809558 15 2022-06-01 2023-05-31 11809558 frs-core:CurrentFinancialInstruments 15 2023-05-31 11809558 frs-core:Non-currentFinancialInstruments 15 2023-05-31 11809558 16 2022-06-01 2023-05-31 11809558 frs-core:CurrentFinancialInstruments 16 2023-05-31 11809558 frs-core:Non-currentFinancialInstruments 16 2023-05-31 11809558 17 2022-06-01 2023-05-31 11809558 frs-core:CurrentFinancialInstruments 17 2023-05-31 11809558 frs-core:Non-currentFinancialInstruments 17 2023-05-31 11809558 18 2022-06-01 2023-05-31 11809558 frs-core:CurrentFinancialInstruments 18 2023-05-31 11809558 frs-core:Non-currentFinancialInstruments 18 2023-05-31 11809558 19 2022-06-01 2023-05-31 11809558 frs-core:CurrentFinancialInstruments 19 2023-05-31 11809558 frs-core:Non-currentFinancialInstruments 19 2023-05-31 11809558 20 2022-06-01 2023-05-31 11809558 frs-core:CurrentFinancialInstruments 20 2023-05-31 11809558 frs-core:Non-currentFinancialInstruments 20 2023-05-31 11809558 dpl-frs:Item1 2022-06-01 2023-05-31 11809558 dpl-frs:Item1 2022-05-31 11809558 dpl-frs:Item1 2023-05-31 11809558 dpl-frs:CostSales dpl-frs:Item1 2022-06-01 2023-05-31 11809558 dpl-frs:CostSales dpl-frs:Item1 2022-05-31 11809558 dpl-frs:CostSales dpl-frs:Item1 2023-05-31 11809558 dpl-frs:DistributionCosts dpl-frs:Item1 2022-06-01 2023-05-31 11809558 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-06-01 2023-05-31 11809558 dpl-frs:Item2 2022-06-01 2023-05-31 11809558 dpl-frs:Item2 2022-05-31 11809558 dpl-frs:Item2 2023-05-31 11809558 dpl-frs:CostSales dpl-frs:Item2 2022-06-01 2023-05-31 11809558 dpl-frs:CostSales dpl-frs:Item2 2022-05-31 11809558 dpl-frs:CostSales dpl-frs:Item2 2023-05-31 11809558 dpl-frs:DistributionCosts dpl-frs:Item2 2022-06-01 2023-05-31 11809558 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-06-01 2023-05-31 11809558 dpl-frs:Item3 2022-06-01 2023-05-31 11809558 dpl-frs:Item3 2022-05-31 11809558 dpl-frs:Item3 2023-05-31 11809558 dpl-frs:CostSales dpl-frs:Item3 2022-06-01 2023-05-31 11809558 dpl-frs:CostSales dpl-frs:Item3 2022-05-31 11809558 dpl-frs:CostSales dpl-frs:Item3 2023-05-31 11809558 dpl-frs:DistributionCosts dpl-frs:Item3 2022-06-01 2023-05-31 11809558 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-06-01 2023-05-31 11809558 dpl-frs:Item4 2022-06-01 2023-05-31 11809558 dpl-frs:Item4 2022-05-31 11809558 dpl-frs:Item4 2023-05-31 11809558 dpl-frs:CostSales dpl-frs:Item4 2022-06-01 2023-05-31 11809558 dpl-frs:CostSales dpl-frs:Item4 2022-05-31 11809558 dpl-frs:CostSales dpl-frs:Item4 2023-05-31 11809558 dpl-frs:DistributionCosts dpl-frs:Item4 2022-06-01 2023-05-31 11809558 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-06-01 2023-05-31 11809558 dpl-frs:Item5 2022-06-01 2023-05-31 11809558 dpl-frs:Item5 2022-05-31 11809558 dpl-frs:Item5 2023-05-31 11809558 dpl-frs:CostSales dpl-frs:Item5 2022-06-01 2023-05-31 11809558 dpl-frs:CostSales dpl-frs:Item5 2022-05-31 11809558 dpl-frs:CostSales dpl-frs:Item5 2023-05-31 11809558 dpl-frs:DistributionCosts dpl-frs:Item5 2022-06-01 2023-05-31 11809558 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-06-01 2023-05-31 11809558 dpl-frs:Item6 2022-06-01 2023-05-31 11809558 dpl-frs:Item6 2022-05-31 11809558 dpl-frs:Item6 2023-05-31 11809558 dpl-frs:CostSales dpl-frs:Item6 2022-06-01 2023-05-31 11809558 dpl-frs:CostSales dpl-frs:Item6 2022-05-31 11809558 dpl-frs:CostSales dpl-frs:Item6 2023-05-31 11809558 dpl-frs:DistributionCosts dpl-frs:Item6 2022-06-01 2023-05-31 11809558 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-06-01 2023-05-31 11809558 dpl-frs:Item7 2022-06-01 2023-05-31 11809558 dpl-frs:Item7 2022-05-31 11809558 dpl-frs:Item7 2023-05-31 11809558 dpl-frs:CostSales dpl-frs:Item7 2022-06-01 2023-05-31 11809558 dpl-frs:CostSales dpl-frs:Item7 2022-05-31 11809558 dpl-frs:CostSales dpl-frs:Item7 2023-05-31 11809558 dpl-frs:DistributionCosts dpl-frs:Item7 2022-06-01 2023-05-31 11809558 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-06-01 2023-05-31 11809558 dpl-frs:Item8 2022-06-01 2023-05-31 11809558 dpl-frs:Item8 2022-05-31 11809558 dpl-frs:Item8 2023-05-31 11809558 dpl-frs:CostSales dpl-frs:Item8 2022-06-01 2023-05-31 11809558 dpl-frs:CostSales dpl-frs:Item8 2022-05-31 11809558 dpl-frs:CostSales dpl-frs:Item8 2023-05-31 11809558 dpl-frs:DistributionCosts dpl-frs:Item8 2022-06-01 2023-05-31 11809558 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-06-01 2023-05-31 11809558 dpl-frs:Item9 2022-06-01 2023-05-31 11809558 dpl-frs:Item9 2022-05-31 11809558 dpl-frs:Item9 2023-05-31 11809558 dpl-frs:CostSales dpl-frs:Item9 2022-06-01 2023-05-31 11809558 dpl-frs:CostSales dpl-frs:Item9 2022-05-31 11809558 dpl-frs:CostSales dpl-frs:Item9 2023-05-31 11809558 dpl-frs:DistributionCosts dpl-frs:Item9 2022-06-01 2023-05-31 11809558 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-06-01 2023-05-31 11809558 dpl-frs:Item10 2022-06-01 2023-05-31 11809558 dpl-frs:Item10 2022-05-31 11809558 dpl-frs:Item10 2023-05-31 11809558 dpl-frs:CostSales dpl-frs:Item10 2022-06-01 2023-05-31 11809558 dpl-frs:CostSales dpl-frs:Item10 2022-05-31 11809558 dpl-frs:CostSales dpl-frs:Item10 2023-05-31 11809558 dpl-frs:DistributionCosts dpl-frs:Item10 2022-06-01 2023-05-31 11809558 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-06-01 2023-05-31 11809558 dpl-frs:Item11 2022-06-01 2023-05-31 11809558 dpl-frs:Item11 2022-05-31 11809558 dpl-frs:Item11 2023-05-31 11809558 dpl-frs:CostSales dpl-frs:Item11 2022-06-01 2023-05-31 11809558 dpl-frs:CostSales dpl-frs:Item11 2022-05-31 11809558 dpl-frs:CostSales dpl-frs:Item11 2023-05-31 11809558 dpl-frs:DistributionCosts dpl-frs:Item11 2022-06-01 2023-05-31 11809558 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-06-01 2023-05-31 11809558 dpl-frs:Item12 2022-06-01 2023-05-31 11809558 dpl-frs:Item12 2022-05-31 11809558 dpl-frs:Item12 2023-05-31 11809558 dpl-frs:CostSales dpl-frs:Item12 2022-06-01 2023-05-31 11809558 dpl-frs:CostSales dpl-frs:Item12 2022-05-31 11809558 dpl-frs:CostSales dpl-frs:Item12 2023-05-31 11809558 dpl-frs:DistributionCosts dpl-frs:Item12 2022-06-01 2023-05-31 11809558 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-06-01 2023-05-31 11809558 1 2022-06-01 2023-05-31 11809558 frs-countries:EnglandWales 2022-06-01 2023-05-31 11809558 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-05-31 11809558 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-05-31 11809558 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-05-31 11809558 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-05-31 11809558 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-06-01 2022-05-31 11809558 frs-core:AllSubsidiaries 2021-06-01 2022-05-31 11809558 frs-core:KeyManagementPersonnel 2021-06-01 2022-05-31 11809558 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-06-01 2022-05-31 11809558 frs-core:OtherRelatedParties 2021-06-01 2022-05-31 11809558 2021-05-31 11809558 2022-05-31 11809558 2021-06-01 2022-05-31 11809558 frs-core:CurrentFinancialInstruments 2022-05-31 11809558 frs-core:CurrentFinancialInstruments 2021-06-01 2022-05-31 11809558 frs-core:Non-currentFinancialInstruments 2022-05-31 11809558 frs-core:Non-currentFinancialInstruments 2021-06-01 2022-05-31 11809558 frs-core:CurrentFinancialInstruments 2021-06-01 2022-05-31 11809558 frs-core:CurrentFinancialInstruments 2022-05-31 11809558 frs-core:AfterOneYear 2021-06-01 2022-05-31 11809558 frs-core:BetweenOneFiveYears 2021-06-01 2022-05-31 11809558 frs-core:BetweenOneFiveYears 2022-05-31 11809558 frs-core:ComputerEquipment 2022-05-31 11809558 frs-core:ComputerEquipment 2021-06-01 2022-05-31 11809558 frs-core:ComputerEquipment 2021-05-31 11809558 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-05-31 11809558 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-06-01 2022-05-31 11809558 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-05-31 11809558 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-05-31 11809558 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-06-01 2022-05-31 11809558 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-05-31 11809558 frs-core:FurnitureFittings 2022-05-31 11809558 frs-core:FurnitureFittings 2021-06-01 2022-05-31 11809558 frs-core:FurnitureFittings 2021-05-31 11809558 frs-core:NetGoodwill 2022-05-31 11809558 frs-core:NetGoodwill 2021-06-01 2022-05-31 11809558 frs-core:NetGoodwill 2021-05-31 11809558 frs-core:InvestmentPropertyIncludedWithinPPE 2022-05-31 11809558 frs-core:InvestmentPropertyIncludedWithinPPE 2021-06-01 2022-05-31 11809558 frs-core:InvestmentPropertyIncludedWithinPPE 2021-05-31 11809558 frs-core:LandBuildings 2022-05-31 11809558 frs-core:LandBuildings 2021-06-01 2022-05-31 11809558 frs-core:LandBuildings 2021-05-31 11809558 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-05-31 11809558 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-06-01 2022-05-31 11809558 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-05-31 11809558 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-05-31 11809558 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-06-01 2022-05-31 11809558 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-05-31 11809558 frs-core:MoreThanFiveYears 2021-06-01 2022-05-31 11809558 frs-core:MoreThanFiveYears 2022-05-31 11809558 frs-core:MotorVehicles 2022-05-31 11809558 frs-core:MotorVehicles 2021-06-01 2022-05-31 11809558 frs-core:MotorVehicles 2021-05-31 11809558 frs-core:OtherResidualIntangibleAssets 2022-05-31 11809558 frs-core:OtherResidualIntangibleAssets 2021-06-01 2022-05-31 11809558 frs-core:OtherResidualIntangibleAssets 2021-05-31 11809558 frs-core:PlantMachinery 2022-05-31 11809558 frs-core:PlantMachinery 2021-06-01 2022-05-31 11809558 frs-core:PlantMachinery 2021-05-31 11809558 frs-core:Secured 2022-05-31 11809558 frs-core:Unsecured 2022-05-31 11809558 frs-core:WithinOneYear 2021-06-01 2022-05-31 11809558 frs-core:WithinOneYear 2022-05-31 11809558 frs-core:CapitalRedemptionReserve 2021-06-01 2022-05-31 11809558 frs-core:CapitalRedemptionReserve 2021-05-31 11809558 frs-core:CapitalRedemptionReserve 2022-05-31 11809558 frs-core:OtherReservesSubtotal 2021-06-01 2022-05-31 11809558 frs-core:OtherReservesSubtotal 2021-05-31 11809558 frs-core:OtherReservesSubtotal 2022-05-31 11809558 frs-core:RevaluationReserve 2021-06-01 2022-05-31 11809558 frs-core:RevaluationReserve 2021-05-31 11809558 frs-core:RevaluationReserve 2022-05-31 11809558 frs-core:SharePremium 2021-06-01 2022-05-31 11809558 frs-core:SharePremium 2021-05-31 11809558 frs-core:SharePremium 2022-05-31 11809558 frs-core:ShareCapital 2021-06-01 2022-05-31 11809558 frs-core:ShareCapital 2021-05-31 11809558 frs-core:ShareCapital 2022-05-31 11809558 frs-core:RetainedEarningsAccumulatedLosses 2021-06-01 2022-05-31 11809558 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-05-31 11809558 frs-core:RetainedEarningsAccumulatedLosses 2022-05-31 11809558 frs-core:RetainedEarningsAccumulatedLosses 2021-05-31 11809558 frs-core:RetainedEarningsAccumulatedLosses 2022-05-31 11809558 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-05-31 11809558 frs-countries:UnitedKingdom 2021-06-01 2022-05-31 11809558 frs-countries:Europe 2021-06-01 2022-05-31 11809558 frs-countries:NorthAmerica 2021-06-01 2022-05-31 11809558 frs-countries:SouthAmerica 2021-06-01 2022-05-31 11809558 frs-countries:Asia 2021-06-01 2022-05-31 11809558 frs-countries:RestWorldOutsideUK 2021-06-01 2022-05-31 11809558 frs-bus:HighestPaidDirector 2021-06-01 2022-05-31 11809558 frs-bus:PrivateLimitedCompanyLtd 2021-06-01 2022-05-31 11809558 frs-bus:CompanyLimitedByGuarantee 2021-06-01 2022-05-31 11809558 frs-bus:LimitedLiabilityPartnershipLLP 2021-06-01 2022-05-31 11809558 frs-bus:LimitedLiabilityPartnershipsSORP 2021-06-01 2022-05-31 11809558 frs-bus:FullAccounts 2021-06-01 2022-05-31 11809558 frs-bus:FilletedAccounts 2021-06-01 2022-05-31 11809558 frs-bus:AbridgedAccounts 2021-06-01 2022-05-31 11809558 frs-bus:FRS102 2021-06-01 2022-05-31 11809558 frs-bus:MediumEntities 2021-06-01 2022-05-31 11809558 frs-bus:SmallEntities 2021-06-01 2022-05-31 11809558 frs-bus:EntityHasNeverTraded 2021-06-01 2022-05-31 11809558 frs-bus:EntityNoLongerTradingButTradedInPast 2021-06-01 2022-05-31 11809558 frs-bus:Audited 2021-06-01 2022-05-31 11809558 frs-bus:AuditExempt-NoAccountantsReport 2021-06-01 2022-05-31 11809558 frs-bus:AuditExemptWithAccountantsReport 2021-06-01 2022-05-31 11809558 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-06-01 2022-05-31 11809558 frs-bus:LargeCompaniesRegimeForAccounts 2021-06-01 2022-05-31 11809558 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-06-01 2022-05-31 11809558 frs-bus:SmallCompaniesRegimeForAccounts 2021-06-01 2022-05-31 11809558 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-06-01 2022-05-31 11809558 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-06-01 2022-05-31 11809558 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-06-01 2022-05-31 11809558 frs-bus:OrdinaryShareClass1 2021-06-01 2022-05-31 11809558 frs-bus:OrdinaryShareClass1 2021-05-31 11809558 frs-bus:OrdinaryShareClass1 2022-05-31 11809558 frs-bus:OrdinaryShareClass2 2021-06-01 2022-05-31 11809558 frs-bus:OrdinaryShareClass2 2021-05-31 11809558 frs-bus:OrdinaryShareClass2 2022-05-31 11809558 frs-bus:OrdinaryShareClass3 2021-06-01 2022-05-31 11809558 frs-bus:OrdinaryShareClass3 2021-05-31 11809558 frs-bus:OrdinaryShareClass3 2022-05-31 11809558 frs-bus:OrdinaryShareClass4 2021-06-01 2022-05-31 11809558 frs-bus:OrdinaryShareClass4 2021-05-31 11809558 frs-bus:OrdinaryShareClass4 2022-05-31 11809558 frs-bus:OrdinaryShareClass5 2021-06-01 2022-05-31 11809558 frs-bus:OrdinaryShareClass5 2021-05-31 11809558 frs-bus:OrdinaryShareClass5 2022-05-31 11809558 frs-bus:PreferenceShareClass1 2021-06-01 2022-05-31 11809558 frs-bus:PreferenceShareClass1 2021-05-31 11809558 frs-bus:PreferenceShareClass1 2022-05-31 11809558 frs-bus:PreferenceShareClass2 2021-06-01 2022-05-31 11809558 frs-bus:PreferenceShareClass2 2021-05-31 11809558 frs-bus:PreferenceShareClass2 2022-05-31 11809558 frs-bus:PreferenceShareClass3 2021-06-01 2022-05-31 11809558 frs-bus:PreferenceShareClass3 2021-05-31 11809558 frs-bus:PreferenceShareClass3 2022-05-31 11809558 frs-bus:PreferenceShareClass4 2021-06-01 2022-05-31 11809558 frs-bus:PreferenceShareClass4 2021-05-31 11809558 frs-bus:PreferenceShareClass4 2022-05-31 11809558 frs-bus:PreferenceShareClass5 2021-06-01 2022-05-31 11809558 frs-bus:PreferenceShareClass5 2021-05-31 11809558 frs-bus:PreferenceShareClass5 2022-05-31 11809558 1 2021-06-01 2022-05-31 11809558 1 2022-05-31 11809558 1 2021-06-01 2022-05-31 11809558 frs-core:LeasedAssets 2021-06-01 2022-05-31 11809558 frs-core:OwnedAssets 2021-06-01 2022-05-31 11809558 frs-core:CurrencyRisk 2021-06-01 2022-05-31 11809558 frs-core:MarketRisk 2021-06-01 2022-05-31 11809558 frs-core:InterestRateRisk 2021-06-01 2022-05-31 11809558 frs-core:DeferredTaxation 2021-06-01 2022-05-31 11809558 frs-core:DeferredTaxation 2021-05-31 11809558 frs-core:DeferredTaxation 2022-05-31 11809558 frs-core:OtherProvisionsContingentLiabilities 2021-06-01 2022-05-31 11809558 frs-core:OtherProvisionsContingentLiabilities 2021-05-31 11809558 frs-core:OtherProvisionsContingentLiabilities 2022-05-31 11809558 frs-core:ProvisionsDeferredTax 2022-05-31 11809558 frs-core:OtherDeferredTax 2022-05-31 11809558 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-05-31 11809558 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-05-31 11809558 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-05-31 11809558 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-06-01 2022-05-31 11809558 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-05-31 11809558 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-05-31 11809558 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-06-01 2022-05-31 11809558 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-05-31 11809558 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-05-31 11809558 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-06-01 2022-05-31 11809558 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-05-31 11809558 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-05-31 11809558 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-05-31 11809558 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-05-31 11809558 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-05-31 11809558 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-05-31 11809558 frs-core:Share-basedPaymentsDeferredTax 2022-05-31 11809558 frs-core:TaxCreditsDeferredTax 2022-05-31 11809558 frs-core:CostValuation 2021-05-31 11809558 frs-core:AdditionsToInvestments 2022-05-31 11809558 frs-core:DisposalsRepaymentsInvestments 2022-05-31 11809558 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-05-31 11809558 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-05-31 11809558 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-05-31 11809558 frs-core:OtherIncreaseDecreaseInInvestments 2022-05-31 11809558 frs-core:CostValuation 2022-05-31 11809558 frs-core:ProvisionsForImpairmentInvestments 2021-05-31 11809558 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-05-31 11809558 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-05-31 11809558 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-05-31 11809558 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-05-31 11809558 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-05-31 11809558 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-05-31 11809558 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-05-31 11809558 frs-core:ProvisionsForImpairmentInvestments 2022-05-31 11809558 frs-core:ListedExchangeTraded 2022-05-31 11809558 frs-core:ListedExchangeTraded 2021-05-31 11809558 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-05-31 11809558 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-05-31 11809558 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-05-31 11809558 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-05-31 11809558 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-05-31 11809558 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-05-31 11809558 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-05-31 11809558 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-05-31 11809558 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-05-31 11809558 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-05-31 11809558 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-05-31 11809558 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-05-31 11809558 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-05-31 11809558 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-05-31 11809558 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-05-31 11809558 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-05-31 11809558 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-05-31 11809558 frs-core:UnlistedNon-exchangeTraded 2022-05-31 11809558 frs-core:UnlistedNon-exchangeTraded 2021-05-31 11809558 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-05-31 11809558 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 11809558 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 11809558 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 11809558 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 11809558 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 11809558 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 11809558 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-05-31 11809558 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-05-31 11809558 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 11809558 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 11809558 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 11809558 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 11809558 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-05-31 11809558 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 11809558 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 11809558 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 11809558 dpl-frs:CostSales 2021-06-01 2022-05-31 11809558 dpl-frs:CostSales 2021-05-31 11809558 dpl-frs:CostSales 2022-05-31 11809558 dpl-frs:DistributionCosts 2021-06-01 2022-05-31 11809558 dpl-frs:AdministrativeExpenses 2021-06-01 2022-05-31 11809558 frs-bus:Director1 2021-06-01 2022-05-31 11809558 frs-bus:Director1 2021-05-31 11809558 frs-bus:Director1 2022-05-31 11809558 frs-bus:Director2 2021-06-01 2022-05-31 11809558 frs-bus:Director2 2021-05-31 11809558 frs-bus:Director2 2022-05-31 11809558 frs-bus:Director3 2021-06-01 2022-05-31 11809558 frs-bus:Director3 2021-05-31 11809558 frs-bus:Director3 2022-05-31 11809558 frs-bus:Director4 2021-06-01 2022-05-31 11809558 frs-bus:Director4 2021-05-31 11809558 frs-bus:Director4 2022-05-31 11809558 frs-bus:Director5 2021-06-01 2022-05-31 11809558 frs-bus:Director5 2021-05-31 11809558 frs-bus:Director5 2022-05-31 11809558 1 2021-06-01 2022-05-31 11809558 frs-core:CurrentFinancialInstruments 1 2022-05-31 11809558 frs-core:Non-currentFinancialInstruments 1 2022-05-31 11809558 2 2021-06-01 2022-05-31 11809558 frs-core:CurrentFinancialInstruments 2 2022-05-31 11809558 frs-core:Non-currentFinancialInstruments 2 2022-05-31 11809558 3 2021-06-01 2022-05-31 11809558 frs-core:CurrentFinancialInstruments 3 2022-05-31 11809558 frs-core:Non-currentFinancialInstruments 3 2022-05-31 11809558 4 2021-06-01 2022-05-31 11809558 frs-core:CurrentFinancialInstruments 4 2022-05-31 11809558 frs-core:Non-currentFinancialInstruments 4 2022-05-31 11809558 5 2021-06-01 2022-05-31 11809558 frs-core:CurrentFinancialInstruments 5 2022-05-31 11809558 frs-core:Non-currentFinancialInstruments 5 2022-05-31 11809558 6 2021-06-01 2022-05-31 11809558 frs-core:CurrentFinancialInstruments 6 2022-05-31 11809558 frs-core:Non-currentFinancialInstruments 6 2022-05-31 11809558 7 2021-06-01 2022-05-31 11809558 frs-core:CurrentFinancialInstruments 7 2022-05-31 11809558 frs-core:Non-currentFinancialInstruments 7 2022-05-31 11809558 8 2021-06-01 2022-05-31 11809558 frs-core:CurrentFinancialInstruments 8 2022-05-31 11809558 frs-core:Non-currentFinancialInstruments 8 2022-05-31 11809558 9 2021-06-01 2022-05-31 11809558 frs-core:CurrentFinancialInstruments 9 2022-05-31 11809558 frs-core:Non-currentFinancialInstruments 9 2022-05-31 11809558 10 2021-06-01 2022-05-31 11809558 frs-core:CurrentFinancialInstruments 10 2022-05-31 11809558 frs-core:Non-currentFinancialInstruments 10 2022-05-31 11809558 11 2021-06-01 2022-05-31 11809558 frs-core:CurrentFinancialInstruments 11 2022-05-31 11809558 frs-core:Non-currentFinancialInstruments 11 2022-05-31 11809558 12 2021-06-01 2022-05-31 11809558 frs-core:CurrentFinancialInstruments 12 2022-05-31 11809558 frs-core:Non-currentFinancialInstruments 12 2022-05-31 11809558 13 2021-06-01 2022-05-31 11809558 frs-core:CurrentFinancialInstruments 13 2022-05-31 11809558 frs-core:Non-currentFinancialInstruments 13 2022-05-31 11809558 14 2021-06-01 2022-05-31 11809558 frs-core:CurrentFinancialInstruments 14 2022-05-31 11809558 frs-core:Non-currentFinancialInstruments 14 2022-05-31 11809558 15 2021-06-01 2022-05-31 11809558 frs-core:CurrentFinancialInstruments 15 2022-05-31 11809558 frs-core:Non-currentFinancialInstruments 15 2022-05-31 11809558 16 2021-06-01 2022-05-31 11809558 frs-core:CurrentFinancialInstruments 16 2022-05-31 11809558 frs-core:Non-currentFinancialInstruments 16 2022-05-31 11809558 17 2021-06-01 2022-05-31 11809558 frs-core:CurrentFinancialInstruments 17 2022-05-31 11809558 frs-core:Non-currentFinancialInstruments 17 2022-05-31 11809558 18 2021-06-01 2022-05-31 11809558 frs-core:CurrentFinancialInstruments 18 2022-05-31 11809558 frs-core:Non-currentFinancialInstruments 18 2022-05-31 11809558 19 2021-06-01 2022-05-31 11809558 frs-core:CurrentFinancialInstruments 19 2022-05-31 11809558 frs-core:Non-currentFinancialInstruments 19 2022-05-31 11809558 20 2021-06-01 2022-05-31 11809558 frs-core:CurrentFinancialInstruments 20 2022-05-31 11809558 frs-core:Non-currentFinancialInstruments 20 2022-05-31 11809558 dpl-frs:Item1 2021-06-01 2022-05-31 11809558 dpl-frs:Item1 2021-05-31 11809558 dpl-frs:Item1 2022-05-31 11809558 dpl-frs:CostSales dpl-frs:Item1 2021-06-01 2022-05-31 11809558 dpl-frs:CostSales dpl-frs:Item1 2021-05-31 11809558 dpl-frs:CostSales dpl-frs:Item1 2022-05-31 11809558 dpl-frs:DistributionCosts dpl-frs:Item1 2021-06-01 2022-05-31 11809558 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-06-01 2022-05-31 11809558 dpl-frs:Item2 2021-06-01 2022-05-31 11809558 dpl-frs:Item2 2021-05-31 11809558 dpl-frs:Item2 2022-05-31 11809558 dpl-frs:CostSales dpl-frs:Item2 2021-06-01 2022-05-31 11809558 dpl-frs:CostSales dpl-frs:Item2 2021-05-31 11809558 dpl-frs:CostSales dpl-frs:Item2 2022-05-31 11809558 dpl-frs:DistributionCosts dpl-frs:Item2 2021-06-01 2022-05-31 11809558 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-06-01 2022-05-31 11809558 dpl-frs:Item3 2021-06-01 2022-05-31 11809558 dpl-frs:Item3 2021-05-31 11809558 dpl-frs:Item3 2022-05-31 11809558 dpl-frs:CostSales dpl-frs:Item3 2021-06-01 2022-05-31 11809558 dpl-frs:CostSales dpl-frs:Item3 2021-05-31 11809558 dpl-frs:CostSales dpl-frs:Item3 2022-05-31 11809558 dpl-frs:DistributionCosts dpl-frs:Item3 2021-06-01 2022-05-31 11809558 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-06-01 2022-05-31 11809558 dpl-frs:Item4 2021-06-01 2022-05-31 11809558 dpl-frs:Item4 2021-05-31 11809558 dpl-frs:Item4 2022-05-31 11809558 dpl-frs:CostSales dpl-frs:Item4 2021-06-01 2022-05-31 11809558 dpl-frs:CostSales dpl-frs:Item4 2021-05-31 11809558 dpl-frs:CostSales dpl-frs:Item4 2022-05-31 11809558 dpl-frs:DistributionCosts dpl-frs:Item4 2021-06-01 2022-05-31 11809558 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-06-01 2022-05-31 11809558 dpl-frs:Item5 2021-06-01 2022-05-31 11809558 dpl-frs:Item5 2021-05-31 11809558 dpl-frs:Item5 2022-05-31 11809558 dpl-frs:CostSales dpl-frs:Item5 2021-06-01 2022-05-31 11809558 dpl-frs:CostSales dpl-frs:Item5 2021-05-31 11809558 dpl-frs:CostSales dpl-frs:Item5 2022-05-31 11809558 dpl-frs:DistributionCosts dpl-frs:Item5 2021-06-01 2022-05-31 11809558 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-06-01 2022-05-31 11809558 dpl-frs:Item6 2021-06-01 2022-05-31 11809558 dpl-frs:Item6 2021-05-31 11809558 dpl-frs:Item6 2022-05-31 11809558 dpl-frs:CostSales dpl-frs:Item6 2021-06-01 2022-05-31 11809558 dpl-frs:CostSales dpl-frs:Item6 2021-05-31 11809558 dpl-frs:CostSales dpl-frs:Item6 2022-05-31 11809558 dpl-frs:DistributionCosts dpl-frs:Item6 2021-06-01 2022-05-31 11809558 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-06-01 2022-05-31 11809558 dpl-frs:Item7 2021-06-01 2022-05-31 11809558 dpl-frs:Item7 2021-05-31 11809558 dpl-frs:Item7 2022-05-31 11809558 dpl-frs:CostSales dpl-frs:Item7 2021-06-01 2022-05-31 11809558 dpl-frs:CostSales dpl-frs:Item7 2021-05-31 11809558 dpl-frs:CostSales dpl-frs:Item7 2022-05-31 11809558 dpl-frs:DistributionCosts dpl-frs:Item7 2021-06-01 2022-05-31 11809558 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-06-01 2022-05-31 11809558 dpl-frs:Item8 2021-06-01 2022-05-31 11809558 dpl-frs:Item8 2021-05-31 11809558 dpl-frs:Item8 2022-05-31 11809558 dpl-frs:CostSales dpl-frs:Item8 2021-06-01 2022-05-31 11809558 dpl-frs:CostSales dpl-frs:Item8 2021-05-31 11809558 dpl-frs:CostSales dpl-frs:Item8 2022-05-31 11809558 dpl-frs:DistributionCosts dpl-frs:Item8 2021-06-01 2022-05-31 11809558 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-06-01 2022-05-31 11809558 dpl-frs:Item9 2021-06-01 2022-05-31 11809558 dpl-frs:Item9 2021-05-31 11809558 dpl-frs:Item9 2022-05-31 11809558 dpl-frs:CostSales dpl-frs:Item9 2021-06-01 2022-05-31 11809558 dpl-frs:CostSales dpl-frs:Item9 2021-05-31 11809558 dpl-frs:CostSales dpl-frs:Item9 2022-05-31 11809558 dpl-frs:DistributionCosts dpl-frs:Item9 2021-06-01 2022-05-31 11809558 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-06-01 2022-05-31 11809558 dpl-frs:Item10 2021-06-01 2022-05-31 11809558 dpl-frs:Item10 2021-05-31 11809558 dpl-frs:Item10 2022-05-31 11809558 dpl-frs:CostSales dpl-frs:Item10 2021-06-01 2022-05-31 11809558 dpl-frs:CostSales dpl-frs:Item10 2021-05-31 11809558 dpl-frs:CostSales dpl-frs:Item10 2022-05-31 11809558 dpl-frs:DistributionCosts dpl-frs:Item10 2021-06-01 2022-05-31 11809558 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-06-01 2022-05-31 11809558 dpl-frs:Item11 2021-06-01 2022-05-31 11809558 dpl-frs:Item11 2021-05-31 11809558 dpl-frs:Item11 2022-05-31 11809558 dpl-frs:CostSales dpl-frs:Item11 2021-06-01 2022-05-31 11809558 dpl-frs:CostSales dpl-frs:Item11 2021-05-31 11809558 dpl-frs:CostSales dpl-frs:Item11 2022-05-31 11809558 dpl-frs:DistributionCosts dpl-frs:Item11 2021-06-01 2022-05-31 11809558 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-06-01 2022-05-31 11809558 dpl-frs:Item12 2021-06-01 2022-05-31 11809558 dpl-frs:Item12 2021-05-31 11809558 dpl-frs:Item12 2022-05-31 11809558 dpl-frs:CostSales dpl-frs:Item12 2021-06-01 2022-05-31 11809558 dpl-frs:CostSales dpl-frs:Item12 2021-05-31 11809558 dpl-frs:CostSales dpl-frs:Item12 2022-05-31 11809558 dpl-frs:DistributionCosts dpl-frs:Item12 2021-06-01 2022-05-31 11809558 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-06-01 2022-05-31 11809558 1 2021-06-01 2022-05-31 11809558 frs-countries:EnglandWales 2021-06-01 2022-05-31
Registered number: 11809558
W'Air Sustainable Clothing Care Limited
Unaudited Financial Statements
For The Year Ended 31 May 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 11809558
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 97,229 158,823
97,229 158,823
CURRENT ASSETS
Stocks 5 754,745 750,833
Debtors 6 23,538 67,777
Cash at bank and in hand 93,061 217,651
871,344 1,036,261
Creditors: Amounts Falling Due Within One Year 7 (5,446,999 ) (5,037,251 )
NET CURRENT ASSETS (LIABILITIES) (4,575,655 ) (4,000,990 )
TOTAL ASSETS LESS CURRENT LIABILITIES (4,478,426 ) (3,842,167 )
NET LIABILITIES (4,478,426 ) (3,842,167 )
CAPITAL AND RESERVES
Called up share capital 8 900 900
Share premium account 899,100 899,100
Profit and Loss Account (5,378,426 ) (4,742,167 )
SHAREHOLDERS' FUNDS (4,478,426) (3,842,167)
Page 1
Page 2
For the year ending 31 May 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The 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
S S Haworth
Director
09/02/2024
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
W'Air Sustainable Clothing Care Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11809558 . The registered office is 101 New Cavendish Street, London, W1W 6XH.
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. Going Concern Disclosure
In assessing the ability of the company to operate as a going concern, management have evaluated current and forecasted operational results, and the solvency of the company. The directors have obtained assurances from its immediate and ultimate parent company to continue to provide adequate funds to meet its obligations, and not to demand repayment of any funds due to them, until the company is in a financial position to do so. As a result, the directors consider it appropriate to prepare the financial statements on a going concern basis.

2.3. 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.

2.4. 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 straight line basis over 3 years
Fixtures & Fittings straight line basis over 3 years
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2022: NIL)
- -
Page 3
Page 4
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Total
£ £ £
Cost
As at 1 June 2022 243,233 - 243,233
Additions - 21,505 21,505
As at 31 May 2023 243,233 21,505 264,738
Depreciation
As at 1 June 2022 84,410 - 84,410
Provided during the period 81,077 2,022 83,099
As at 31 May 2023 165,487 2,022 167,509
Net Book Value
As at 31 May 2023 77,746 19,483 97,229
As at 1 June 2022 158,823 - 158,823
5. Stocks
2023 2022
£ £
Finished goods 754,745 750,833
754,745 750,833
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 738 20,054
Prepayments and accrued income 2,880 12,046
Other debtors 19,920 35,677
23,538 67,777
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 26,647 66,807
Accruals and deferred income 20,133 15,225
Amounts owed to group undertakings 5,400,219 4,955,219
5,446,999 5,037,251
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 900 900
9. Related Party Transactions
During the year the Company was charged fees of £213,596 (2021: £332,641) by companies under common control.
Page 4