Acorah Software Products - Accounts Production 14.3.260 false true 31 December 2022 1 January 2022 false 1 January 2023 31 December 2023 31 December 2023 10852467 Mr Andrew Brown iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10852467 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-12-31 10852467 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-12-31 10852467 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-12-31 10852467 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-12-31 10852467 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2023-01-01 2023-12-31 10852467 frs-core:AllSubsidiaries 2023-01-01 2023-12-31 10852467 frs-core:KeyManagementPersonnel 2023-01-01 2023-12-31 10852467 frs-core:EntitiesControlledByKeyManagementPersonnel 2023-01-01 2023-12-31 10852467 frs-core:OtherRelatedParties 2023-01-01 2023-12-31 10852467 2022-12-31 10852467 2023-12-31 10852467 2023-01-01 2023-12-31 10852467 frs-core:CurrentFinancialInstruments 2023-12-31 10852467 frs-core:CurrentFinancialInstruments 2023-01-01 2023-12-31 10852467 frs-core:Non-currentFinancialInstruments 2023-12-31 10852467 frs-core:Non-currentFinancialInstruments 2023-01-01 2023-12-31 10852467 frs-core:CurrentFinancialInstruments 2023-01-01 2023-12-31 10852467 frs-core:CurrentFinancialInstruments 2023-12-31 10852467 frs-core:AfterOneYear 2023-01-01 2023-12-31 10852467 frs-core:BetweenOneFiveYears 2023-01-01 2023-12-31 10852467 frs-core:BetweenOneFiveYears 2023-12-31 10852467 frs-core:ComputerEquipment 2023-12-31 10852467 frs-core:ComputerEquipment 2023-01-01 2023-12-31 10852467 frs-core:ComputerEquipment 2022-12-31 10852467 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-12-31 10852467 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-01-01 2023-12-31 10852467 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-12-31 10852467 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-12-31 10852467 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-01-01 2023-12-31 10852467 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-12-31 10852467 frs-core:FurnitureFittings 2023-12-31 10852467 frs-core:FurnitureFittings 2023-01-01 2023-12-31 10852467 frs-core:FurnitureFittings 2022-12-31 10852467 frs-core:NetGoodwill 2023-12-31 10852467 frs-core:NetGoodwill 2023-01-01 2023-12-31 10852467 frs-core:NetGoodwill 2022-12-31 10852467 frs-core:InvestmentPropertyIncludedWithinPPE 2023-12-31 10852467 frs-core:InvestmentPropertyIncludedWithinPPE 2023-01-01 2023-12-31 10852467 frs-core:InvestmentPropertyIncludedWithinPPE 2022-12-31 10852467 frs-core:LandBuildings 2023-12-31 10852467 frs-core:LandBuildings 2023-01-01 2023-12-31 10852467 frs-core:LandBuildings 2022-12-31 10852467 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-12-31 10852467 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-01-01 2023-12-31 10852467 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-12-31 10852467 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-12-31 10852467 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-01-01 2023-12-31 10852467 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-12-31 10852467 frs-core:MoreThanFiveYears 2023-01-01 2023-12-31 10852467 frs-core:MoreThanFiveYears 2023-12-31 10852467 frs-core:MotorVehicles 2023-12-31 10852467 frs-core:MotorVehicles 2023-01-01 2023-12-31 10852467 frs-core:MotorVehicles 2022-12-31 10852467 frs-core:OtherResidualIntangibleAssets 2023-12-31 10852467 frs-core:OtherResidualIntangibleAssets 2023-01-01 2023-12-31 10852467 frs-core:OtherResidualIntangibleAssets 2022-12-31 10852467 frs-core:PlantMachinery 2023-12-31 10852467 frs-core:PlantMachinery 2023-01-01 2023-12-31 10852467 frs-core:PlantMachinery 2022-12-31 10852467 frs-core:Secured 2023-12-31 10852467 frs-core:Unsecured 2023-12-31 10852467 frs-core:WithinOneYear 2023-01-01 2023-12-31 10852467 frs-core:WithinOneYear 2023-12-31 10852467 frs-core:CapitalRedemptionReserve 2023-01-01 2023-12-31 10852467 frs-core:CapitalRedemptionReserve 2022-12-31 10852467 frs-core:CapitalRedemptionReserve 2023-12-31 10852467 frs-core:OtherReservesSubtotal 2023-01-01 2023-12-31 10852467 frs-core:OtherReservesSubtotal 2022-12-31 10852467 frs-core:OtherReservesSubtotal 2023-12-31 10852467 frs-core:RevaluationReserve 2023-01-01 2023-12-31 10852467 frs-core:RevaluationReserve 2022-12-31 10852467 frs-core:RevaluationReserve 2023-12-31 10852467 frs-core:SharePremium 2023-01-01 2023-12-31 10852467 frs-core:SharePremium 2022-12-31 10852467 frs-core:SharePremium 2023-12-31 10852467 frs-core:ShareCapital 2023-01-01 2023-12-31 10852467 frs-core:ShareCapital 2022-12-31 10852467 frs-core:ShareCapital 2023-12-31 10852467 frs-core:RetainedEarningsAccumulatedLosses 2023-01-01 2023-12-31 10852467 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-12-31 10852467 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 10852467 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31 10852467 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 10852467 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-12-31 10852467 frs-countries:UnitedKingdom 2023-01-01 2023-12-31 10852467 frs-countries:Europe 2023-01-01 2023-12-31 10852467 frs-countries:NorthAmerica 2023-01-01 2023-12-31 10852467 frs-countries:SouthAmerica 2023-01-01 2023-12-31 10852467 frs-countries:Asia 2023-01-01 2023-12-31 10852467 frs-countries:RestWorldOutsideUK 2023-01-01 2023-12-31 10852467 frs-bus:HighestPaidDirector 2023-01-01 2023-12-31 10852467 frs-bus:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 10852467 frs-bus:CompanyLimitedByGuarantee 2023-01-01 2023-12-31 10852467 frs-bus:LimitedLiabilityPartnershipLLP 2023-01-01 2023-12-31 10852467 frs-bus:LimitedLiabilityPartnershipsSORP 2023-01-01 2023-12-31 10852467 frs-bus:FullAccounts 2023-01-01 2023-12-31 10852467 frs-bus:FilletedAccounts 2023-01-01 2023-12-31 10852467 frs-bus:AbridgedAccounts 2023-01-01 2023-12-31 10852467 frs-bus:FRS102 2023-01-01 2023-12-31 10852467 frs-bus:MediumEntities 2023-01-01 2023-12-31 10852467 frs-bus:SmallEntities 2023-01-01 2023-12-31 10852467 frs-bus:EntityHasNeverTraded 2023-01-01 2023-12-31 10852467 frs-bus:EntityNoLongerTradingButTradedInPast 2023-01-01 2023-12-31 10852467 frs-bus:Audited 2023-01-01 2023-12-31 10852467 frs-bus:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 10852467 frs-bus:AuditExemptWithAccountantsReport 2023-01-01 2023-12-31 10852467 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2023-01-01 2023-12-31 10852467 frs-bus:LargeCompaniesRegimeForAccounts 2023-01-01 2023-12-31 10852467 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2023-01-01 2023-12-31 10852467 frs-bus:SmallCompaniesRegimeForAccounts 2023-01-01 2023-12-31 10852467 frs-bus:LargeCompaniesRegimeForDirectorsReport 2023-01-01 2023-12-31 10852467 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2023-01-01 2023-12-31 10852467 frs-bus:SmallCompaniesRegimeForDirectorsReport 2023-01-01 2023-12-31 10852467 frs-bus:OrdinaryShareClass1 2023-01-01 2023-12-31 10852467 frs-bus:OrdinaryShareClass1 2022-12-31 10852467 frs-bus:OrdinaryShareClass1 2023-12-31 10852467 frs-bus:OrdinaryShareClass2 2023-01-01 2023-12-31 10852467 frs-bus:OrdinaryShareClass2 2022-12-31 10852467 frs-bus:OrdinaryShareClass2 2023-12-31 10852467 frs-bus:OrdinaryShareClass3 2023-01-01 2023-12-31 10852467 frs-bus:OrdinaryShareClass3 2022-12-31 10852467 frs-bus:OrdinaryShareClass3 2023-12-31 10852467 frs-bus:OrdinaryShareClass4 2023-01-01 2023-12-31 10852467 frs-bus:OrdinaryShareClass4 2022-12-31 10852467 frs-bus:OrdinaryShareClass4 2023-12-31 10852467 frs-bus:OrdinaryShareClass5 2023-01-01 2023-12-31 10852467 frs-bus:OrdinaryShareClass5 2022-12-31 10852467 frs-bus:OrdinaryShareClass5 2023-12-31 10852467 frs-bus:PreferenceShareClass1 2023-01-01 2023-12-31 10852467 frs-bus:PreferenceShareClass1 2022-12-31 10852467 frs-bus:PreferenceShareClass1 2023-12-31 10852467 frs-bus:PreferenceShareClass2 2023-01-01 2023-12-31 10852467 frs-bus:PreferenceShareClass2 2022-12-31 10852467 frs-bus:PreferenceShareClass2 2023-12-31 10852467 frs-bus:PreferenceShareClass3 2023-01-01 2023-12-31 10852467 frs-bus:PreferenceShareClass3 2022-12-31 10852467 frs-bus:PreferenceShareClass3 2023-12-31 10852467 frs-bus:PreferenceShareClass4 2023-01-01 2023-12-31 10852467 frs-bus:PreferenceShareClass4 2022-12-31 10852467 frs-bus:PreferenceShareClass4 2023-12-31 10852467 frs-bus:PreferenceShareClass5 2023-01-01 2023-12-31 10852467 frs-bus:PreferenceShareClass5 2022-12-31 10852467 frs-bus:PreferenceShareClass5 2023-12-31 10852467 1 2023-01-01 2023-12-31 10852467 1 2023-12-31 10852467 1 2023-01-01 2023-12-31 10852467 frs-core:LeasedAssets 2023-01-01 2023-12-31 10852467 frs-core:OwnedAssets 2023-01-01 2023-12-31 10852467 frs-core:CurrencyRisk 2023-01-01 2023-12-31 10852467 frs-core:MarketRisk 2023-01-01 2023-12-31 10852467 frs-core:InterestRateRisk 2023-01-01 2023-12-31 10852467 frs-core:DeferredTaxation 2023-01-01 2023-12-31 10852467 frs-core:DeferredTaxation 2022-12-31 10852467 frs-core:DeferredTaxation 2023-12-31 10852467 frs-core:OtherProvisionsContingentLiabilities 2023-01-01 2023-12-31 10852467 frs-core:OtherProvisionsContingentLiabilities 2022-12-31 10852467 frs-core:OtherProvisionsContingentLiabilities 2023-12-31 10852467 frs-core:ProvisionsDeferredTax 2023-12-31 10852467 frs-core:OtherDeferredTax 2023-12-31 10852467 frs-core:AcceleratedTaxDepreciationDeferredTax 2023-12-31 10852467 frs-core:TaxLossesCarry-forwardsDeferredTax 2023-12-31 10852467 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-12-31 10852467 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-01-01 2023-12-31 10852467 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-12-31 10852467 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-12-31 10852467 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-01-01 2023-12-31 10852467 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-12-31 10852467 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-12-31 10852467 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-01-01 2023-12-31 10852467 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-12-31 10852467 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-12-31 10852467 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-12-31 10852467 frs-core:RevaluationInvestmentPropertyDeferredTax 2023-12-31 10852467 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-12-31 10852467 frs-core:OtherPost-employmentBenefitsDeferredTax 2023-12-31 10852467 frs-core:Share-basedPaymentsDeferredTax 2023-12-31 10852467 frs-core:TaxCreditsDeferredTax 2023-12-31 10852467 frs-core:CostValuation 2022-12-31 10852467 frs-core:AdditionsToInvestments 2023-12-31 10852467 frs-core:DisposalsRepaymentsInvestments 2023-12-31 10852467 frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-12-31 10852467 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-12-31 10852467 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-12-31 10852467 frs-core:OtherIncreaseDecreaseInInvestments 2023-12-31 10852467 frs-core:CostValuation 2023-12-31 10852467 frs-core:ProvisionsForImpairmentInvestments 2022-12-31 10852467 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-12-31 10852467 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-12-31 10852467 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-12-31 10852467 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-12-31 10852467 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-12-31 10852467 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-12-31 10852467 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-12-31 10852467 frs-core:ProvisionsForImpairmentInvestments 2023-12-31 10852467 frs-core:ListedExchangeTraded 2023-12-31 10852467 frs-core:ListedExchangeTraded 2022-12-31 10852467 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-12-31 10852467 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-12-31 10852467 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-12-31 10852467 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-12-31 10852467 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-12-31 10852467 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-12-31 10852467 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-12-31 10852467 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-12-31 10852467 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 10852467 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-12-31 10852467 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-12-31 10852467 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-12-31 10852467 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-12-31 10852467 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-12-31 10852467 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-12-31 10852467 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-12-31 10852467 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-12-31 10852467 frs-core:UnlistedNon-exchangeTraded 2023-12-31 10852467 frs-core:UnlistedNon-exchangeTraded 2022-12-31 10852467 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-12-31 10852467 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 10852467 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 10852467 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 10852467 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 10852467 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 10852467 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 10852467 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-12-31 10852467 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 10852467 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 10852467 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 10852467 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 10852467 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 10852467 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-12-31 10852467 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 10852467 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 10852467 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 10852467 dpl-frs:CostSales 2023-01-01 2023-12-31 10852467 dpl-frs:CostSales 2022-12-31 10852467 dpl-frs:CostSales 2023-12-31 10852467 dpl-frs:DistributionCosts 2023-01-01 2023-12-31 10852467 dpl-frs:AdministrativeExpenses 2023-01-01 2023-12-31 10852467 frs-bus:Director1 2023-01-01 2023-12-31 10852467 frs-bus:Director1 2022-12-31 10852467 frs-bus:Director1 2023-12-31 10852467 1 2023-01-01 2023-12-31 10852467 frs-core:CurrentFinancialInstruments 1 2023-12-31 10852467 frs-core:Non-currentFinancialInstruments 1 2023-12-31 10852467 2 2023-01-01 2023-12-31 10852467 frs-core:CurrentFinancialInstruments 2 2023-12-31 10852467 frs-core:Non-currentFinancialInstruments 2 2023-12-31 10852467 3 2023-01-01 2023-12-31 10852467 frs-core:CurrentFinancialInstruments 3 2023-12-31 10852467 frs-core:Non-currentFinancialInstruments 3 2023-12-31 10852467 4 2023-01-01 2023-12-31 10852467 frs-core:CurrentFinancialInstruments 4 2023-12-31 10852467 frs-core:Non-currentFinancialInstruments 4 2023-12-31 10852467 5 2023-01-01 2023-12-31 10852467 frs-core:CurrentFinancialInstruments 5 2023-12-31 10852467 frs-core:Non-currentFinancialInstruments 5 2023-12-31 10852467 6 2023-01-01 2023-12-31 10852467 frs-core:CurrentFinancialInstruments 6 2023-12-31 10852467 frs-core:Non-currentFinancialInstruments 6 2023-12-31 10852467 7 2023-01-01 2023-12-31 10852467 frs-core:CurrentFinancialInstruments 7 2023-12-31 10852467 frs-core:Non-currentFinancialInstruments 7 2023-12-31 10852467 8 2023-01-01 2023-12-31 10852467 frs-core:CurrentFinancialInstruments 8 2023-12-31 10852467 frs-core:Non-currentFinancialInstruments 8 2023-12-31 10852467 9 2023-01-01 2023-12-31 10852467 frs-core:CurrentFinancialInstruments 9 2023-12-31 10852467 frs-core:Non-currentFinancialInstruments 9 2023-12-31 10852467 10 2023-01-01 2023-12-31 10852467 frs-core:CurrentFinancialInstruments 10 2023-12-31 10852467 frs-core:Non-currentFinancialInstruments 10 2023-12-31 10852467 11 2023-01-01 2023-12-31 10852467 frs-core:CurrentFinancialInstruments 11 2023-12-31 10852467 frs-core:Non-currentFinancialInstruments 11 2023-12-31 10852467 12 2023-01-01 2023-12-31 10852467 frs-core:CurrentFinancialInstruments 12 2023-12-31 10852467 frs-core:Non-currentFinancialInstruments 12 2023-12-31 10852467 13 2023-01-01 2023-12-31 10852467 frs-core:CurrentFinancialInstruments 13 2023-12-31 10852467 frs-core:Non-currentFinancialInstruments 13 2023-12-31 10852467 14 2023-01-01 2023-12-31 10852467 frs-core:CurrentFinancialInstruments 14 2023-12-31 10852467 frs-core:Non-currentFinancialInstruments 14 2023-12-31 10852467 15 2023-01-01 2023-12-31 10852467 frs-core:CurrentFinancialInstruments 15 2023-12-31 10852467 frs-core:Non-currentFinancialInstruments 15 2023-12-31 10852467 16 2023-01-01 2023-12-31 10852467 frs-core:CurrentFinancialInstruments 16 2023-12-31 10852467 frs-core:Non-currentFinancialInstruments 16 2023-12-31 10852467 17 2023-01-01 2023-12-31 10852467 frs-core:CurrentFinancialInstruments 17 2023-12-31 10852467 frs-core:Non-currentFinancialInstruments 17 2023-12-31 10852467 18 2023-01-01 2023-12-31 10852467 frs-core:CurrentFinancialInstruments 18 2023-12-31 10852467 frs-core:Non-currentFinancialInstruments 18 2023-12-31 10852467 19 2023-01-01 2023-12-31 10852467 frs-core:CurrentFinancialInstruments 19 2023-12-31 10852467 frs-core:Non-currentFinancialInstruments 19 2023-12-31 10852467 20 2023-01-01 2023-12-31 10852467 frs-core:CurrentFinancialInstruments 20 2023-12-31 10852467 frs-core:Non-currentFinancialInstruments 20 2023-12-31 10852467 dpl-frs:Item1 2023-01-01 2023-12-31 10852467 dpl-frs:Item1 2022-12-31 10852467 dpl-frs:Item1 2023-12-31 10852467 dpl-frs:CostSales dpl-frs:Item1 2023-01-01 2023-12-31 10852467 dpl-frs:CostSales dpl-frs:Item1 2022-12-31 10852467 dpl-frs:CostSales dpl-frs:Item1 2023-12-31 10852467 dpl-frs:DistributionCosts dpl-frs:Item1 2023-01-01 2023-12-31 10852467 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2023-01-01 2023-12-31 10852467 dpl-frs:Item2 2023-01-01 2023-12-31 10852467 dpl-frs:Item2 2022-12-31 10852467 dpl-frs:Item2 2023-12-31 10852467 dpl-frs:CostSales dpl-frs:Item2 2023-01-01 2023-12-31 10852467 dpl-frs:CostSales dpl-frs:Item2 2022-12-31 10852467 dpl-frs:CostSales dpl-frs:Item2 2023-12-31 10852467 dpl-frs:DistributionCosts dpl-frs:Item2 2023-01-01 2023-12-31 10852467 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2023-01-01 2023-12-31 10852467 dpl-frs:Item3 2023-01-01 2023-12-31 10852467 dpl-frs:Item3 2022-12-31 10852467 dpl-frs:Item3 2023-12-31 10852467 dpl-frs:CostSales dpl-frs:Item3 2023-01-01 2023-12-31 10852467 dpl-frs:CostSales dpl-frs:Item3 2022-12-31 10852467 dpl-frs:CostSales dpl-frs:Item3 2023-12-31 10852467 dpl-frs:DistributionCosts dpl-frs:Item3 2023-01-01 2023-12-31 10852467 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2023-01-01 2023-12-31 10852467 dpl-frs:Item4 2023-01-01 2023-12-31 10852467 dpl-frs:Item4 2022-12-31 10852467 dpl-frs:Item4 2023-12-31 10852467 dpl-frs:CostSales dpl-frs:Item4 2023-01-01 2023-12-31 10852467 dpl-frs:CostSales dpl-frs:Item4 2022-12-31 10852467 dpl-frs:CostSales dpl-frs:Item4 2023-12-31 10852467 dpl-frs:DistributionCosts dpl-frs:Item4 2023-01-01 2023-12-31 10852467 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2023-01-01 2023-12-31 10852467 dpl-frs:Item5 2023-01-01 2023-12-31 10852467 dpl-frs:Item5 2022-12-31 10852467 dpl-frs:Item5 2023-12-31 10852467 dpl-frs:CostSales dpl-frs:Item5 2023-01-01 2023-12-31 10852467 dpl-frs:CostSales dpl-frs:Item5 2022-12-31 10852467 dpl-frs:CostSales dpl-frs:Item5 2023-12-31 10852467 dpl-frs:DistributionCosts dpl-frs:Item5 2023-01-01 2023-12-31 10852467 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2023-01-01 2023-12-31 10852467 dpl-frs:Item6 2023-01-01 2023-12-31 10852467 dpl-frs:Item6 2022-12-31 10852467 dpl-frs:Item6 2023-12-31 10852467 dpl-frs:CostSales dpl-frs:Item6 2023-01-01 2023-12-31 10852467 dpl-frs:CostSales dpl-frs:Item6 2022-12-31 10852467 dpl-frs:CostSales dpl-frs:Item6 2023-12-31 10852467 dpl-frs:DistributionCosts dpl-frs:Item6 2023-01-01 2023-12-31 10852467 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2023-01-01 2023-12-31 10852467 dpl-frs:Item7 2023-01-01 2023-12-31 10852467 dpl-frs:Item7 2022-12-31 10852467 dpl-frs:Item7 2023-12-31 10852467 dpl-frs:CostSales dpl-frs:Item7 2023-01-01 2023-12-31 10852467 dpl-frs:CostSales dpl-frs:Item7 2022-12-31 10852467 dpl-frs:CostSales dpl-frs:Item7 2023-12-31 10852467 dpl-frs:DistributionCosts dpl-frs:Item7 2023-01-01 2023-12-31 10852467 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2023-01-01 2023-12-31 10852467 dpl-frs:Item8 2023-01-01 2023-12-31 10852467 dpl-frs:Item8 2022-12-31 10852467 dpl-frs:Item8 2023-12-31 10852467 dpl-frs:CostSales dpl-frs:Item8 2023-01-01 2023-12-31 10852467 dpl-frs:CostSales dpl-frs:Item8 2022-12-31 10852467 dpl-frs:CostSales dpl-frs:Item8 2023-12-31 10852467 dpl-frs:DistributionCosts dpl-frs:Item8 2023-01-01 2023-12-31 10852467 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2023-01-01 2023-12-31 10852467 dpl-frs:Item9 2023-01-01 2023-12-31 10852467 dpl-frs:Item9 2022-12-31 10852467 dpl-frs:Item9 2023-12-31 10852467 dpl-frs:CostSales dpl-frs:Item9 2023-01-01 2023-12-31 10852467 dpl-frs:CostSales dpl-frs:Item9 2022-12-31 10852467 dpl-frs:CostSales dpl-frs:Item9 2023-12-31 10852467 dpl-frs:DistributionCosts dpl-frs:Item9 2023-01-01 2023-12-31 10852467 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2023-01-01 2023-12-31 10852467 dpl-frs:Item10 2023-01-01 2023-12-31 10852467 dpl-frs:Item10 2022-12-31 10852467 dpl-frs:Item10 2023-12-31 10852467 dpl-frs:CostSales dpl-frs:Item10 2023-01-01 2023-12-31 10852467 dpl-frs:CostSales dpl-frs:Item10 2022-12-31 10852467 dpl-frs:CostSales dpl-frs:Item10 2023-12-31 10852467 dpl-frs:DistributionCosts dpl-frs:Item10 2023-01-01 2023-12-31 10852467 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2023-01-01 2023-12-31 10852467 dpl-frs:Item11 2023-01-01 2023-12-31 10852467 dpl-frs:Item11 2022-12-31 10852467 dpl-frs:Item11 2023-12-31 10852467 dpl-frs:CostSales dpl-frs:Item11 2023-01-01 2023-12-31 10852467 dpl-frs:CostSales dpl-frs:Item11 2022-12-31 10852467 dpl-frs:CostSales dpl-frs:Item11 2023-12-31 10852467 dpl-frs:DistributionCosts dpl-frs:Item11 2023-01-01 2023-12-31 10852467 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2023-01-01 2023-12-31 10852467 dpl-frs:Item12 2023-01-01 2023-12-31 10852467 dpl-frs:Item12 2022-12-31 10852467 dpl-frs:Item12 2023-12-31 10852467 dpl-frs:CostSales dpl-frs:Item12 2023-01-01 2023-12-31 10852467 dpl-frs:CostSales dpl-frs:Item12 2022-12-31 10852467 dpl-frs:CostSales dpl-frs:Item12 2023-12-31 10852467 dpl-frs:DistributionCosts dpl-frs:Item12 2023-01-01 2023-12-31 10852467 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2023-01-01 2023-12-31 10852467 1 2023-01-01 2023-12-31 10852467 frs-countries:EnglandWales 2023-01-01 2023-12-31 10852467 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-12-31 10852467 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-12-31 10852467 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-12-31 10852467 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-12-31 10852467 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-01-01 2022-12-31 10852467 frs-core:AllSubsidiaries 2022-01-01 2022-12-31 10852467 frs-core:KeyManagementPersonnel 2022-01-01 2022-12-31 10852467 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-01-01 2022-12-31 10852467 frs-core:OtherRelatedParties 2022-01-01 2022-12-31 10852467 2021-12-31 10852467 2022-12-31 10852467 2022-01-01 2022-12-31 10852467 frs-core:CurrentFinancialInstruments 2022-12-31 10852467 frs-core:CurrentFinancialInstruments 2022-01-01 2022-12-31 10852467 frs-core:Non-currentFinancialInstruments 2022-12-31 10852467 frs-core:Non-currentFinancialInstruments 2022-01-01 2022-12-31 10852467 frs-core:CurrentFinancialInstruments 2022-01-01 2022-12-31 10852467 frs-core:CurrentFinancialInstruments 2022-12-31 10852467 frs-core:AfterOneYear 2022-01-01 2022-12-31 10852467 frs-core:BetweenOneFiveYears 2022-01-01 2022-12-31 10852467 frs-core:BetweenOneFiveYears 2022-12-31 10852467 frs-core:ComputerEquipment 2022-12-31 10852467 frs-core:ComputerEquipment 2022-01-01 2022-12-31 10852467 frs-core:ComputerEquipment 2021-12-31 10852467 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-12-31 10852467 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-01-01 2022-12-31 10852467 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-12-31 10852467 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-12-31 10852467 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-01-01 2022-12-31 10852467 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-12-31 10852467 frs-core:FurnitureFittings 2022-12-31 10852467 frs-core:FurnitureFittings 2022-01-01 2022-12-31 10852467 frs-core:FurnitureFittings 2021-12-31 10852467 frs-core:NetGoodwill 2022-12-31 10852467 frs-core:NetGoodwill 2022-01-01 2022-12-31 10852467 frs-core:NetGoodwill 2021-12-31 10852467 frs-core:InvestmentPropertyIncludedWithinPPE 2022-12-31 10852467 frs-core:InvestmentPropertyIncludedWithinPPE 2022-01-01 2022-12-31 10852467 frs-core:InvestmentPropertyIncludedWithinPPE 2021-12-31 10852467 frs-core:LandBuildings 2022-12-31 10852467 frs-core:LandBuildings 2022-01-01 2022-12-31 10852467 frs-core:LandBuildings 2021-12-31 10852467 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-12-31 10852467 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-01-01 2022-12-31 10852467 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-12-31 10852467 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-12-31 10852467 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-01-01 2022-12-31 10852467 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-12-31 10852467 frs-core:MoreThanFiveYears 2022-01-01 2022-12-31 10852467 frs-core:MoreThanFiveYears 2022-12-31 10852467 frs-core:MotorVehicles 2022-12-31 10852467 frs-core:MotorVehicles 2022-01-01 2022-12-31 10852467 frs-core:MotorVehicles 2021-12-31 10852467 frs-core:OtherResidualIntangibleAssets 2022-12-31 10852467 frs-core:OtherResidualIntangibleAssets 2022-01-01 2022-12-31 10852467 frs-core:OtherResidualIntangibleAssets 2021-12-31 10852467 frs-core:PlantMachinery 2022-12-31 10852467 frs-core:PlantMachinery 2022-01-01 2022-12-31 10852467 frs-core:PlantMachinery 2021-12-31 10852467 frs-core:Secured 2022-12-31 10852467 frs-core:Unsecured 2022-12-31 10852467 frs-core:WithinOneYear 2022-01-01 2022-12-31 10852467 frs-core:WithinOneYear 2022-12-31 10852467 frs-core:CapitalRedemptionReserve 2022-01-01 2022-12-31 10852467 frs-core:CapitalRedemptionReserve 2021-12-31 10852467 frs-core:CapitalRedemptionReserve 2022-12-31 10852467 frs-core:OtherReservesSubtotal 2022-01-01 2022-12-31 10852467 frs-core:OtherReservesSubtotal 2021-12-31 10852467 frs-core:OtherReservesSubtotal 2022-12-31 10852467 frs-core:RevaluationReserve 2022-01-01 2022-12-31 10852467 frs-core:RevaluationReserve 2021-12-31 10852467 frs-core:RevaluationReserve 2022-12-31 10852467 frs-core:SharePremium 2022-01-01 2022-12-31 10852467 frs-core:SharePremium 2021-12-31 10852467 frs-core:SharePremium 2022-12-31 10852467 frs-core:ShareCapital 2022-01-01 2022-12-31 10852467 frs-core:ShareCapital 2021-12-31 10852467 frs-core:ShareCapital 2022-12-31 10852467 frs-core:RetainedEarningsAccumulatedLosses 2022-01-01 2022-12-31 10852467 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-12-31 10852467 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31 10852467 frs-core:RetainedEarningsAccumulatedLosses 2021-12-31 10852467 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31 10852467 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-12-31 10852467 frs-countries:UnitedKingdom 2022-01-01 2022-12-31 10852467 frs-countries:Europe 2022-01-01 2022-12-31 10852467 frs-countries:NorthAmerica 2022-01-01 2022-12-31 10852467 frs-countries:SouthAmerica 2022-01-01 2022-12-31 10852467 frs-countries:Asia 2022-01-01 2022-12-31 10852467 frs-countries:RestWorldOutsideUK 2022-01-01 2022-12-31 10852467 frs-bus:HighestPaidDirector 2022-01-01 2022-12-31 10852467 frs-bus:PrivateLimitedCompanyLtd 2022-01-01 2022-12-31 10852467 frs-bus:CompanyLimitedByGuarantee 2022-01-01 2022-12-31 10852467 frs-bus:LimitedLiabilityPartnershipLLP 2022-01-01 2022-12-31 10852467 frs-bus:LimitedLiabilityPartnershipsSORP 2022-01-01 2022-12-31 10852467 frs-bus:FullAccounts 2022-01-01 2022-12-31 10852467 frs-bus:FilletedAccounts 2022-01-01 2022-12-31 10852467 frs-bus:AbridgedAccounts 2022-01-01 2022-12-31 10852467 frs-bus:FRS102 2022-01-01 2022-12-31 10852467 frs-bus:MediumEntities 2022-01-01 2022-12-31 10852467 frs-bus:SmallEntities 2022-01-01 2022-12-31 10852467 frs-bus:EntityHasNeverTraded 2022-01-01 2022-12-31 10852467 frs-bus:EntityNoLongerTradingButTradedInPast 2022-01-01 2022-12-31 10852467 frs-bus:Audited 2022-01-01 2022-12-31 10852467 frs-bus:AuditExempt-NoAccountantsReport 2022-01-01 2022-12-31 10852467 frs-bus:AuditExemptWithAccountantsReport 2022-01-01 2022-12-31 10852467 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-01-01 2022-12-31 10852467 frs-bus:LargeCompaniesRegimeForAccounts 2022-01-01 2022-12-31 10852467 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-01-01 2022-12-31 10852467 frs-bus:SmallCompaniesRegimeForAccounts 2022-01-01 2022-12-31 10852467 frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-01-01 2022-12-31 10852467 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-01-01 2022-12-31 10852467 frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-01-01 2022-12-31 10852467 frs-bus:OrdinaryShareClass1 2022-01-01 2022-12-31 10852467 frs-bus:OrdinaryShareClass1 2021-12-31 10852467 frs-bus:OrdinaryShareClass1 2022-12-31 10852467 frs-bus:OrdinaryShareClass2 2022-01-01 2022-12-31 10852467 frs-bus:OrdinaryShareClass2 2021-12-31 10852467 frs-bus:OrdinaryShareClass2 2022-12-31 10852467 frs-bus:OrdinaryShareClass3 2022-01-01 2022-12-31 10852467 frs-bus:OrdinaryShareClass3 2021-12-31 10852467 frs-bus:OrdinaryShareClass3 2022-12-31 10852467 frs-bus:OrdinaryShareClass4 2022-01-01 2022-12-31 10852467 frs-bus:OrdinaryShareClass4 2021-12-31 10852467 frs-bus:OrdinaryShareClass4 2022-12-31 10852467 frs-bus:OrdinaryShareClass5 2022-01-01 2022-12-31 10852467 frs-bus:OrdinaryShareClass5 2021-12-31 10852467 frs-bus:OrdinaryShareClass5 2022-12-31 10852467 frs-bus:PreferenceShareClass1 2022-01-01 2022-12-31 10852467 frs-bus:PreferenceShareClass1 2021-12-31 10852467 frs-bus:PreferenceShareClass1 2022-12-31 10852467 frs-bus:PreferenceShareClass2 2022-01-01 2022-12-31 10852467 frs-bus:PreferenceShareClass2 2021-12-31 10852467 frs-bus:PreferenceShareClass2 2022-12-31 10852467 frs-bus:PreferenceShareClass3 2022-01-01 2022-12-31 10852467 frs-bus:PreferenceShareClass3 2021-12-31 10852467 frs-bus:PreferenceShareClass3 2022-12-31 10852467 frs-bus:PreferenceShareClass4 2022-01-01 2022-12-31 10852467 frs-bus:PreferenceShareClass4 2021-12-31 10852467 frs-bus:PreferenceShareClass4 2022-12-31 10852467 frs-bus:PreferenceShareClass5 2022-01-01 2022-12-31 10852467 frs-bus:PreferenceShareClass5 2021-12-31 10852467 frs-bus:PreferenceShareClass5 2022-12-31 10852467 1 2022-01-01 2022-12-31 10852467 1 2022-12-31 10852467 1 2022-01-01 2022-12-31 10852467 frs-core:LeasedAssets 2022-01-01 2022-12-31 10852467 frs-core:OwnedAssets 2022-01-01 2022-12-31 10852467 frs-core:CurrencyRisk 2022-01-01 2022-12-31 10852467 frs-core:MarketRisk 2022-01-01 2022-12-31 10852467 frs-core:InterestRateRisk 2022-01-01 2022-12-31 10852467 frs-core:DeferredTaxation 2022-01-01 2022-12-31 10852467 frs-core:DeferredTaxation 2021-12-31 10852467 frs-core:DeferredTaxation 2022-12-31 10852467 frs-core:OtherProvisionsContingentLiabilities 2022-01-01 2022-12-31 10852467 frs-core:OtherProvisionsContingentLiabilities 2021-12-31 10852467 frs-core:OtherProvisionsContingentLiabilities 2022-12-31 10852467 frs-core:ProvisionsDeferredTax 2022-12-31 10852467 frs-core:OtherDeferredTax 2022-12-31 10852467 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-12-31 10852467 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-12-31 10852467 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-12-31 10852467 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-01-01 2022-12-31 10852467 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-12-31 10852467 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-12-31 10852467 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-01-01 2022-12-31 10852467 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-12-31 10852467 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-12-31 10852467 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-01-01 2022-12-31 10852467 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-12-31 10852467 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-12-31 10852467 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-12-31 10852467 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-12-31 10852467 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-12-31 10852467 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-12-31 10852467 frs-core:Share-basedPaymentsDeferredTax 2022-12-31 10852467 frs-core:TaxCreditsDeferredTax 2022-12-31 10852467 frs-core:CostValuation 2021-12-31 10852467 frs-core:AdditionsToInvestments 2022-12-31 10852467 frs-core:DisposalsRepaymentsInvestments 2022-12-31 10852467 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-12-31 10852467 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-12-31 10852467 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-12-31 10852467 frs-core:OtherIncreaseDecreaseInInvestments 2022-12-31 10852467 frs-core:CostValuation 2022-12-31 10852467 frs-core:ProvisionsForImpairmentInvestments 2021-12-31 10852467 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-12-31 10852467 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-12-31 10852467 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-12-31 10852467 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-12-31 10852467 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-12-31 10852467 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-12-31 10852467 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-12-31 10852467 frs-core:ProvisionsForImpairmentInvestments 2022-12-31 10852467 frs-core:ListedExchangeTraded 2022-12-31 10852467 frs-core:ListedExchangeTraded 2021-12-31 10852467 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-12-31 10852467 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-12-31 10852467 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-12-31 10852467 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-12-31 10852467 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-12-31 10852467 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-12-31 10852467 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-12-31 10852467 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-12-31 10852467 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 10852467 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 10852467 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 10852467 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 10852467 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 10852467 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-12-31 10852467 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 10852467 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 10852467 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 10852467 frs-core:UnlistedNon-exchangeTraded 2022-12-31 10852467 frs-core:UnlistedNon-exchangeTraded 2021-12-31 10852467 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-12-31 10852467 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 10852467 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 10852467 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 10852467 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 10852467 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 10852467 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 10852467 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-12-31 10852467 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 10852467 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 10852467 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 10852467 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 10852467 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 10852467 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-12-31 10852467 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 10852467 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 10852467 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 10852467 dpl-frs:CostSales 2022-01-01 2022-12-31 10852467 dpl-frs:CostSales 2021-12-31 10852467 dpl-frs:CostSales 2022-12-31 10852467 dpl-frs:DistributionCosts 2022-01-01 2022-12-31 10852467 dpl-frs:AdministrativeExpenses 2022-01-01 2022-12-31 10852467 frs-bus:Director1 2022-01-01 2022-12-31 10852467 frs-bus:Director1 2021-12-31 10852467 frs-bus:Director1 2022-12-31 10852467 1 2022-01-01 2022-12-31 10852467 frs-core:CurrentFinancialInstruments 1 2022-12-31 10852467 frs-core:Non-currentFinancialInstruments 1 2022-12-31 10852467 2 2022-01-01 2022-12-31 10852467 frs-core:CurrentFinancialInstruments 2 2022-12-31 10852467 frs-core:Non-currentFinancialInstruments 2 2022-12-31 10852467 3 2022-01-01 2022-12-31 10852467 frs-core:CurrentFinancialInstruments 3 2022-12-31 10852467 frs-core:Non-currentFinancialInstruments 3 2022-12-31 10852467 4 2022-01-01 2022-12-31 10852467 frs-core:CurrentFinancialInstruments 4 2022-12-31 10852467 frs-core:Non-currentFinancialInstruments 4 2022-12-31 10852467 5 2022-01-01 2022-12-31 10852467 frs-core:CurrentFinancialInstruments 5 2022-12-31 10852467 frs-core:Non-currentFinancialInstruments 5 2022-12-31 10852467 6 2022-01-01 2022-12-31 10852467 frs-core:CurrentFinancialInstruments 6 2022-12-31 10852467 frs-core:Non-currentFinancialInstruments 6 2022-12-31 10852467 7 2022-01-01 2022-12-31 10852467 frs-core:CurrentFinancialInstruments 7 2022-12-31 10852467 frs-core:Non-currentFinancialInstruments 7 2022-12-31 10852467 8 2022-01-01 2022-12-31 10852467 frs-core:CurrentFinancialInstruments 8 2022-12-31 10852467 frs-core:Non-currentFinancialInstruments 8 2022-12-31 10852467 9 2022-01-01 2022-12-31 10852467 frs-core:CurrentFinancialInstruments 9 2022-12-31 10852467 frs-core:Non-currentFinancialInstruments 9 2022-12-31 10852467 10 2022-01-01 2022-12-31 10852467 frs-core:CurrentFinancialInstruments 10 2022-12-31 10852467 frs-core:Non-currentFinancialInstruments 10 2022-12-31 10852467 11 2022-01-01 2022-12-31 10852467 frs-core:CurrentFinancialInstruments 11 2022-12-31 10852467 frs-core:Non-currentFinancialInstruments 11 2022-12-31 10852467 12 2022-01-01 2022-12-31 10852467 frs-core:CurrentFinancialInstruments 12 2022-12-31 10852467 frs-core:Non-currentFinancialInstruments 12 2022-12-31 10852467 13 2022-01-01 2022-12-31 10852467 frs-core:CurrentFinancialInstruments 13 2022-12-31 10852467 frs-core:Non-currentFinancialInstruments 13 2022-12-31 10852467 14 2022-01-01 2022-12-31 10852467 frs-core:CurrentFinancialInstruments 14 2022-12-31 10852467 frs-core:Non-currentFinancialInstruments 14 2022-12-31 10852467 15 2022-01-01 2022-12-31 10852467 frs-core:CurrentFinancialInstruments 15 2022-12-31 10852467 frs-core:Non-currentFinancialInstruments 15 2022-12-31 10852467 16 2022-01-01 2022-12-31 10852467 frs-core:CurrentFinancialInstruments 16 2022-12-31 10852467 frs-core:Non-currentFinancialInstruments 16 2022-12-31 10852467 17 2022-01-01 2022-12-31 10852467 frs-core:CurrentFinancialInstruments 17 2022-12-31 10852467 frs-core:Non-currentFinancialInstruments 17 2022-12-31 10852467 18 2022-01-01 2022-12-31 10852467 frs-core:CurrentFinancialInstruments 18 2022-12-31 10852467 frs-core:Non-currentFinancialInstruments 18 2022-12-31 10852467 19 2022-01-01 2022-12-31 10852467 frs-core:CurrentFinancialInstruments 19 2022-12-31 10852467 frs-core:Non-currentFinancialInstruments 19 2022-12-31 10852467 20 2022-01-01 2022-12-31 10852467 frs-core:CurrentFinancialInstruments 20 2022-12-31 10852467 frs-core:Non-currentFinancialInstruments 20 2022-12-31 10852467 dpl-frs:Item1 2022-01-01 2022-12-31 10852467 dpl-frs:Item1 2021-12-31 10852467 dpl-frs:Item1 2022-12-31 10852467 dpl-frs:CostSales dpl-frs:Item1 2022-01-01 2022-12-31 10852467 dpl-frs:CostSales dpl-frs:Item1 2021-12-31 10852467 dpl-frs:CostSales dpl-frs:Item1 2022-12-31 10852467 dpl-frs:DistributionCosts dpl-frs:Item1 2022-01-01 2022-12-31 10852467 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-01-01 2022-12-31 10852467 dpl-frs:Item2 2022-01-01 2022-12-31 10852467 dpl-frs:Item2 2021-12-31 10852467 dpl-frs:Item2 2022-12-31 10852467 dpl-frs:CostSales dpl-frs:Item2 2022-01-01 2022-12-31 10852467 dpl-frs:CostSales dpl-frs:Item2 2021-12-31 10852467 dpl-frs:CostSales dpl-frs:Item2 2022-12-31 10852467 dpl-frs:DistributionCosts dpl-frs:Item2 2022-01-01 2022-12-31 10852467 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-01-01 2022-12-31 10852467 dpl-frs:Item3 2022-01-01 2022-12-31 10852467 dpl-frs:Item3 2021-12-31 10852467 dpl-frs:Item3 2022-12-31 10852467 dpl-frs:CostSales dpl-frs:Item3 2022-01-01 2022-12-31 10852467 dpl-frs:CostSales dpl-frs:Item3 2021-12-31 10852467 dpl-frs:CostSales dpl-frs:Item3 2022-12-31 10852467 dpl-frs:DistributionCosts dpl-frs:Item3 2022-01-01 2022-12-31 10852467 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-01-01 2022-12-31 10852467 dpl-frs:Item4 2022-01-01 2022-12-31 10852467 dpl-frs:Item4 2021-12-31 10852467 dpl-frs:Item4 2022-12-31 10852467 dpl-frs:CostSales dpl-frs:Item4 2022-01-01 2022-12-31 10852467 dpl-frs:CostSales dpl-frs:Item4 2021-12-31 10852467 dpl-frs:CostSales dpl-frs:Item4 2022-12-31 10852467 dpl-frs:DistributionCosts dpl-frs:Item4 2022-01-01 2022-12-31 10852467 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-01-01 2022-12-31 10852467 dpl-frs:Item5 2022-01-01 2022-12-31 10852467 dpl-frs:Item5 2021-12-31 10852467 dpl-frs:Item5 2022-12-31 10852467 dpl-frs:CostSales dpl-frs:Item5 2022-01-01 2022-12-31 10852467 dpl-frs:CostSales dpl-frs:Item5 2021-12-31 10852467 dpl-frs:CostSales dpl-frs:Item5 2022-12-31 10852467 dpl-frs:DistributionCosts dpl-frs:Item5 2022-01-01 2022-12-31 10852467 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-01-01 2022-12-31 10852467 dpl-frs:Item6 2022-01-01 2022-12-31 10852467 dpl-frs:Item6 2021-12-31 10852467 dpl-frs:Item6 2022-12-31 10852467 dpl-frs:CostSales dpl-frs:Item6 2022-01-01 2022-12-31 10852467 dpl-frs:CostSales dpl-frs:Item6 2021-12-31 10852467 dpl-frs:CostSales dpl-frs:Item6 2022-12-31 10852467 dpl-frs:DistributionCosts dpl-frs:Item6 2022-01-01 2022-12-31 10852467 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-01-01 2022-12-31 10852467 dpl-frs:Item7 2022-01-01 2022-12-31 10852467 dpl-frs:Item7 2021-12-31 10852467 dpl-frs:Item7 2022-12-31 10852467 dpl-frs:CostSales dpl-frs:Item7 2022-01-01 2022-12-31 10852467 dpl-frs:CostSales dpl-frs:Item7 2021-12-31 10852467 dpl-frs:CostSales dpl-frs:Item7 2022-12-31 10852467 dpl-frs:DistributionCosts dpl-frs:Item7 2022-01-01 2022-12-31 10852467 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-01-01 2022-12-31 10852467 dpl-frs:Item8 2022-01-01 2022-12-31 10852467 dpl-frs:Item8 2021-12-31 10852467 dpl-frs:Item8 2022-12-31 10852467 dpl-frs:CostSales dpl-frs:Item8 2022-01-01 2022-12-31 10852467 dpl-frs:CostSales dpl-frs:Item8 2021-12-31 10852467 dpl-frs:CostSales dpl-frs:Item8 2022-12-31 10852467 dpl-frs:DistributionCosts dpl-frs:Item8 2022-01-01 2022-12-31 10852467 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-01-01 2022-12-31 10852467 dpl-frs:Item9 2022-01-01 2022-12-31 10852467 dpl-frs:Item9 2021-12-31 10852467 dpl-frs:Item9 2022-12-31 10852467 dpl-frs:CostSales dpl-frs:Item9 2022-01-01 2022-12-31 10852467 dpl-frs:CostSales dpl-frs:Item9 2021-12-31 10852467 dpl-frs:CostSales dpl-frs:Item9 2022-12-31 10852467 dpl-frs:DistributionCosts dpl-frs:Item9 2022-01-01 2022-12-31 10852467 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-01-01 2022-12-31 10852467 dpl-frs:Item10 2022-01-01 2022-12-31 10852467 dpl-frs:Item10 2021-12-31 10852467 dpl-frs:Item10 2022-12-31 10852467 dpl-frs:CostSales dpl-frs:Item10 2022-01-01 2022-12-31 10852467 dpl-frs:CostSales dpl-frs:Item10 2021-12-31 10852467 dpl-frs:CostSales dpl-frs:Item10 2022-12-31 10852467 dpl-frs:DistributionCosts dpl-frs:Item10 2022-01-01 2022-12-31 10852467 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-01-01 2022-12-31 10852467 dpl-frs:Item11 2022-01-01 2022-12-31 10852467 dpl-frs:Item11 2021-12-31 10852467 dpl-frs:Item11 2022-12-31 10852467 dpl-frs:CostSales dpl-frs:Item11 2022-01-01 2022-12-31 10852467 dpl-frs:CostSales dpl-frs:Item11 2021-12-31 10852467 dpl-frs:CostSales dpl-frs:Item11 2022-12-31 10852467 dpl-frs:DistributionCosts dpl-frs:Item11 2022-01-01 2022-12-31 10852467 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-01-01 2022-12-31 10852467 dpl-frs:Item12 2022-01-01 2022-12-31 10852467 dpl-frs:Item12 2021-12-31 10852467 dpl-frs:Item12 2022-12-31 10852467 dpl-frs:CostSales dpl-frs:Item12 2022-01-01 2022-12-31 10852467 dpl-frs:CostSales dpl-frs:Item12 2021-12-31 10852467 dpl-frs:CostSales dpl-frs:Item12 2022-12-31 10852467 dpl-frs:DistributionCosts dpl-frs:Item12 2022-01-01 2022-12-31 10852467 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-01-01 2022-12-31 10852467 1 2022-01-01 2022-12-31 10852467 frs-countries:EnglandWales 2022-01-01 2022-12-31
Registered number: 10852467
Andermatt Biocontrol UK Limited
Unaudited Financial Statements
For The Year Ended 31 December 2023
MMS Accountants
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10852467
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 3 853 567
Tangible Assets 4 4,618 5,987
5,471 6,554
CURRENT ASSETS
Stocks 5 233,564 191,699
Debtors 6 33,364 13,270
Cash at bank and in hand 42,254 14,661
309,182 219,630
Creditors: Amounts Falling Due Within One Year 7 (144,823 ) (58,664 )
NET CURRENT ASSETS (LIABILITIES) 164,359 160,966
TOTAL ASSETS LESS CURRENT LIABILITIES 169,830 167,520
Creditors: Amounts Falling Due After More Than One Year 8 (1,779,000 ) (1,360,000 )
NET LIABILITIES (1,609,170 ) (1,192,480 )
CAPITAL AND RESERVES
Called up share capital 9 100,000 100,000
Profit and Loss Account (1,709,170 ) (1,292,480 )
SHAREHOLDERS' FUNDS (1,609,170) (1,192,480)
Page 1
Page 2
For the year ending 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Andrew Brown
Director
12/02/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. Accounting Policies
1.1. 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.
1.2. 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.
1.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are .... It is amortised to profit and loss account over its estimated economic life of .... years.
1.4. 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 25%
Fixtures & Fittings 25%
Computer Equipment 25%
1.5. 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.
1.6. 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.
1.7. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
...CONTINUED
Page 3
Page 4
1.7. Taxation - continued
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 10 (2022: 9)
10 9
3. Intangible Assets
Other
£
Cost
As at 1 January 2023 630
Additions 349
As at 31 December 2023 979
Amortisation
As at 1 January 2023 63
Provided during the period 63
As at 31 December 2023 126
Net Book Value
As at 31 December 2023 853
As at 1 January 2023 567
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 January 2023 5,319 320 8,481 14,120
Additions - - 328 328
As at 31 December 2023 5,319 320 8,809 14,448
Depreciation
As at 1 January 2023 3,189 33 4,911 8,133
Provided during the period 542 72 1,083 1,697
As at 31 December 2023 3,731 105 5,994 9,830
Net Book Value
As at 31 December 2023 1,588 215 2,815 4,618
As at 1 January 2023 2,130 287 3,570 5,987
Page 4
Page 5
5. Stocks
2023 2022
£ £
Stock - materials and work in progress 233,564 191,699
233,564 191,699
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 5,078 2,193
Prepayments and accrued income 8,814 8,465
Other debtors 19,472 -
VAT - 2,612
33,364 13,270
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 120,505 44,256
Corporation tax (5,554 ) -
VAT 3,410 -
Net wages 8,551 8,605
Other creditors 5,811 2,186
Other creditors (1) 8,714 -
Accruals and deferred income 2,400 2,261
Director's loan account 986 1,356
144,823 58,664
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Directors loan account 389,000 320,000
Amounts owed to other participating interests 1,390,000 1,040,000
1,779,000 1,360,000
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100,000 100,000
10. General Information
Andermatt Biocontrol UK Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10852467 . The registered office is Unit 30, Mackley Industrial Estate, Henfield, Small Dole, BN5 9XR.
Page 5