Acorah Software Products - Accounts Production 14.3.260 false true 31 March 2022 1 April 2021 false 28 December 2023 true 1 April 2022 31 March 2023 31 March 2023 SC392539 Mrs Shamly Sud iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC392539 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-03-31 SC392539 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-03-31 SC392539 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-03-31 SC392539 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-03-31 SC392539 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-04-01 2023-03-31 SC392539 frs-core:AllSubsidiaries 2022-04-01 2023-03-31 SC392539 frs-core:KeyManagementPersonnel 2022-04-01 2023-03-31 SC392539 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-04-01 2023-03-31 SC392539 frs-core:OtherRelatedParties 2022-04-01 2023-03-31 SC392539 2022-03-31 SC392539 2023-03-31 SC392539 2022-04-01 2023-03-31 SC392539 frs-core:CurrentFinancialInstruments 2023-03-31 SC392539 frs-core:CurrentFinancialInstruments 2022-04-01 2023-03-31 SC392539 frs-core:Non-currentFinancialInstruments 2023-03-31 SC392539 frs-core:Non-currentFinancialInstruments 2022-04-01 2023-03-31 SC392539 frs-core:CurrentFinancialInstruments 2022-04-01 2023-03-31 SC392539 frs-core:CurrentFinancialInstruments 2023-03-31 SC392539 frs-core:AfterOneYear 2022-04-01 2023-03-31 SC392539 frs-core:BetweenOneFiveYears 2022-04-01 2023-03-31 SC392539 frs-core:BetweenOneFiveYears 2023-03-31 SC392539 frs-core:ComputerEquipment 2023-03-31 SC392539 frs-core:ComputerEquipment 2022-04-01 2023-03-31 SC392539 frs-core:ComputerEquipment 2022-03-31 SC392539 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-03-31 SC392539 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-04-01 2023-03-31 SC392539 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-03-31 SC392539 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-03-31 SC392539 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-04-01 2023-03-31 SC392539 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-03-31 SC392539 frs-core:FurnitureFittings 2023-03-31 SC392539 frs-core:FurnitureFittings 2022-04-01 2023-03-31 SC392539 frs-core:FurnitureFittings 2022-03-31 SC392539 frs-core:NetGoodwill 2023-03-31 SC392539 frs-core:NetGoodwill 2022-04-01 2023-03-31 SC392539 frs-core:NetGoodwill 2022-03-31 SC392539 frs-core:InvestmentPropertyIncludedWithinPPE 2023-03-31 SC392539 frs-core:InvestmentPropertyIncludedWithinPPE 2022-04-01 2023-03-31 SC392539 frs-core:InvestmentPropertyIncludedWithinPPE 2022-03-31 SC392539 frs-core:LandBuildings 2023-03-31 SC392539 frs-core:LandBuildings 2022-04-01 2023-03-31 SC392539 frs-core:LandBuildings 2022-03-31 SC392539 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-03-31 SC392539 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-04-01 2023-03-31 SC392539 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-03-31 SC392539 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-03-31 SC392539 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-04-01 2023-03-31 SC392539 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-03-31 SC392539 frs-core:MoreThanFiveYears 2022-04-01 2023-03-31 SC392539 frs-core:MoreThanFiveYears 2023-03-31 SC392539 frs-core:MotorVehicles 2023-03-31 SC392539 frs-core:MotorVehicles 2022-04-01 2023-03-31 SC392539 frs-core:MotorVehicles 2022-03-31 SC392539 frs-core:OtherResidualIntangibleAssets 2023-03-31 SC392539 frs-core:OtherResidualIntangibleAssets 2022-04-01 2023-03-31 SC392539 frs-core:OtherResidualIntangibleAssets 2022-03-31 SC392539 frs-core:PlantMachinery 2023-03-31 SC392539 frs-core:PlantMachinery 2022-04-01 2023-03-31 SC392539 frs-core:PlantMachinery 2022-03-31 SC392539 frs-core:Secured 2023-03-31 SC392539 frs-core:Unsecured 2023-03-31 SC392539 frs-core:WithinOneYear 2022-04-01 2023-03-31 SC392539 frs-core:WithinOneYear 2023-03-31 SC392539 frs-core:CapitalRedemptionReserve 2022-04-01 2023-03-31 SC392539 frs-core:CapitalRedemptionReserve 2022-03-31 SC392539 frs-core:CapitalRedemptionReserve 2023-03-31 SC392539 frs-core:OtherReservesSubtotal 2022-04-01 2023-03-31 SC392539 frs-core:OtherReservesSubtotal 2022-03-31 SC392539 frs-core:OtherReservesSubtotal 2023-03-31 SC392539 frs-core:RevaluationReserve 2022-04-01 2023-03-31 SC392539 frs-core:RevaluationReserve 2022-03-31 SC392539 frs-core:RevaluationReserve 2023-03-31 SC392539 frs-core:SharePremium 2022-04-01 2023-03-31 SC392539 frs-core:SharePremium 2022-03-31 SC392539 frs-core:SharePremium 2023-03-31 SC392539 frs-core:ShareCapital 2022-04-01 2023-03-31 SC392539 frs-core:ShareCapital 2022-03-31 SC392539 frs-core:ShareCapital 2023-03-31 SC392539 frs-core:RetainedEarningsAccumulatedLosses 2022-04-01 2023-03-31 SC392539 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-03-31 SC392539 frs-core:RetainedEarningsAccumulatedLosses 2023-03-31 SC392539 frs-core:RetainedEarningsAccumulatedLosses 2022-03-31 SC392539 frs-core:RetainedEarningsAccumulatedLosses 2023-03-31 SC392539 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-03-31 SC392539 frs-countries:UnitedKingdom 2022-04-01 2023-03-31 SC392539 frs-countries:Europe 2022-04-01 2023-03-31 SC392539 frs-countries:NorthAmerica 2022-04-01 2023-03-31 SC392539 frs-countries:SouthAmerica 2022-04-01 2023-03-31 SC392539 frs-countries:Asia 2022-04-01 2023-03-31 SC392539 frs-countries:RestWorldOutsideUK 2022-04-01 2023-03-31 SC392539 frs-bus:HighestPaidDirector 2022-04-01 2023-03-31 SC392539 frs-bus:PrivateLimitedCompanyLtd 2022-04-01 2023-03-31 SC392539 frs-bus:CompanyLimitedByGuarantee 2022-04-01 2023-03-31 SC392539 frs-bus:LimitedLiabilityPartnershipLLP 2022-04-01 2023-03-31 SC392539 frs-bus:LimitedLiabilityPartnershipsSORP 2022-04-01 2023-03-31 SC392539 frs-bus:FullAccounts 2022-04-01 2023-03-31 SC392539 frs-bus:FilletedAccounts 2022-04-01 2023-03-31 SC392539 frs-bus:AbridgedAccounts 2022-04-01 2023-03-31 SC392539 frs-bus:FRS102 2022-04-01 2023-03-31 SC392539 frs-bus:MediumEntities 2022-04-01 2023-03-31 SC392539 frs-bus:SmallEntities 2022-04-01 2023-03-31 SC392539 frs-bus:EntityHasNeverTraded 2022-04-01 2023-03-31 SC392539 frs-bus:EntityNoLongerTradingButTradedInPast 2022-04-01 2023-03-31 SC392539 frs-bus:Audited 2022-04-01 2023-03-31 SC392539 frs-bus:AuditExempt-NoAccountantsReport 2022-04-01 2023-03-31 SC392539 frs-bus:AuditExemptWithAccountantsReport 2022-04-01 2023-03-31 SC392539 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-04-01 2023-03-31 SC392539 frs-bus:LargeCompaniesRegimeForAccounts 2022-04-01 2023-03-31 SC392539 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-04-01 2023-03-31 SC392539 frs-bus:SmallCompaniesRegimeForAccounts 2022-04-01 2023-03-31 SC392539 frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-04-01 2023-03-31 SC392539 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-04-01 2023-03-31 SC392539 frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-04-01 2023-03-31 SC392539 frs-bus:OrdinaryShareClass1 2022-04-01 2023-03-31 SC392539 frs-bus:OrdinaryShareClass1 2022-03-31 SC392539 frs-bus:OrdinaryShareClass1 2023-03-31 SC392539 frs-bus:OrdinaryShareClass2 2022-04-01 2023-03-31 SC392539 frs-bus:OrdinaryShareClass2 2022-03-31 SC392539 frs-bus:OrdinaryShareClass2 2023-03-31 SC392539 frs-bus:OrdinaryShareClass3 2022-04-01 2023-03-31 SC392539 frs-bus:OrdinaryShareClass3 2022-03-31 SC392539 frs-bus:OrdinaryShareClass3 2023-03-31 SC392539 frs-bus:OrdinaryShareClass4 2022-04-01 2023-03-31 SC392539 frs-bus:OrdinaryShareClass4 2022-03-31 SC392539 frs-bus:OrdinaryShareClass4 2023-03-31 SC392539 frs-bus:OrdinaryShareClass5 2022-04-01 2023-03-31 SC392539 frs-bus:OrdinaryShareClass5 2022-03-31 SC392539 frs-bus:OrdinaryShareClass5 2023-03-31 SC392539 frs-bus:PreferenceShareClass1 2022-04-01 2023-03-31 SC392539 frs-bus:PreferenceShareClass1 2022-03-31 SC392539 frs-bus:PreferenceShareClass1 2023-03-31 SC392539 frs-bus:PreferenceShareClass2 2022-04-01 2023-03-31 SC392539 frs-bus:PreferenceShareClass2 2022-03-31 SC392539 frs-bus:PreferenceShareClass2 2023-03-31 SC392539 frs-bus:PreferenceShareClass3 2022-04-01 2023-03-31 SC392539 frs-bus:PreferenceShareClass3 2022-03-31 SC392539 frs-bus:PreferenceShareClass3 2023-03-31 SC392539 frs-bus:PreferenceShareClass4 2022-04-01 2023-03-31 SC392539 frs-bus:PreferenceShareClass4 2022-03-31 SC392539 frs-bus:PreferenceShareClass4 2023-03-31 SC392539 frs-bus:PreferenceShareClass5 2022-04-01 2023-03-31 SC392539 frs-bus:PreferenceShareClass5 2022-03-31 SC392539 frs-bus:PreferenceShareClass5 2023-03-31 SC392539 1 2022-04-01 2023-03-31 SC392539 1 2023-03-31 SC392539 1 2022-04-01 2023-03-31 SC392539 frs-core:LeasedAssets 2022-04-01 2023-03-31 SC392539 frs-core:OwnedAssets 2022-04-01 2023-03-31 SC392539 frs-core:CurrencyRisk 2022-04-01 2023-03-31 SC392539 frs-core:MarketRisk 2022-04-01 2023-03-31 SC392539 frs-core:InterestRateRisk 2022-04-01 2023-03-31 SC392539 frs-core:DeferredTaxation 2022-04-01 2023-03-31 SC392539 frs-core:DeferredTaxation 2022-03-31 SC392539 frs-core:DeferredTaxation 2023-03-31 SC392539 frs-core:OtherProvisionsContingentLiabilities 2022-04-01 2023-03-31 SC392539 frs-core:OtherProvisionsContingentLiabilities 2022-03-31 SC392539 frs-core:OtherProvisionsContingentLiabilities 2023-03-31 SC392539 frs-core:ProvisionsDeferredTax 2023-03-31 SC392539 frs-core:OtherDeferredTax 2023-03-31 SC392539 frs-core:AcceleratedTaxDepreciationDeferredTax 2023-03-31 SC392539 frs-core:TaxLossesCarry-forwardsDeferredTax 2023-03-31 SC392539 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-03-31 SC392539 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-04-01 2023-03-31 SC392539 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-03-31 SC392539 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-03-31 SC392539 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-04-01 2023-03-31 SC392539 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-03-31 SC392539 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-03-31 SC392539 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-04-01 2023-03-31 SC392539 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-03-31 SC392539 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-03-31 SC392539 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-03-31 SC392539 frs-core:RevaluationInvestmentPropertyDeferredTax 2023-03-31 SC392539 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-03-31 SC392539 frs-core:OtherPost-employmentBenefitsDeferredTax 2023-03-31 SC392539 frs-core:Share-basedPaymentsDeferredTax 2023-03-31 SC392539 frs-core:TaxCreditsDeferredTax 2023-03-31 SC392539 frs-core:CostValuation 2022-03-31 SC392539 frs-core:AdditionsToInvestments 2023-03-31 SC392539 frs-core:DisposalsRepaymentsInvestments 2023-03-31 SC392539 frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-03-31 SC392539 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-03-31 SC392539 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-03-31 SC392539 frs-core:OtherIncreaseDecreaseInInvestments 2023-03-31 SC392539 frs-core:CostValuation 2023-03-31 SC392539 frs-core:ProvisionsForImpairmentInvestments 2022-03-31 SC392539 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-03-31 SC392539 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-03-31 SC392539 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-03-31 SC392539 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-03-31 SC392539 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-03-31 SC392539 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-03-31 SC392539 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-03-31 SC392539 frs-core:ProvisionsForImpairmentInvestments 2023-03-31 SC392539 frs-core:ListedExchangeTraded 2023-03-31 SC392539 frs-core:ListedExchangeTraded 2022-03-31 SC392539 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-03-31 SC392539 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-03-31 SC392539 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-03-31 SC392539 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-03-31 SC392539 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-03-31 SC392539 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-03-31 SC392539 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-03-31 SC392539 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-03-31 SC392539 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 SC392539 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 SC392539 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 SC392539 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 SC392539 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 SC392539 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-03-31 SC392539 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 SC392539 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 SC392539 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 SC392539 frs-core:UnlistedNon-exchangeTraded 2023-03-31 SC392539 frs-core:UnlistedNon-exchangeTraded 2022-03-31 SC392539 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-03-31 SC392539 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 SC392539 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 SC392539 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 SC392539 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 SC392539 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 SC392539 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 SC392539 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-03-31 SC392539 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 SC392539 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 SC392539 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 SC392539 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 SC392539 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 SC392539 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-03-31 SC392539 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 SC392539 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 SC392539 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 SC392539 dpl-frs:CostSales 2022-04-01 2023-03-31 SC392539 dpl-frs:CostSales 2022-03-31 SC392539 dpl-frs:CostSales 2023-03-31 SC392539 dpl-frs:DistributionCosts 2022-04-01 2023-03-31 SC392539 dpl-frs:AdministrativeExpenses 2022-04-01 2023-03-31 SC392539 frs-bus:Director1 2022-04-01 2023-03-31 SC392539 frs-bus:Director1 2022-03-31 SC392539 frs-bus:Director1 2023-03-31 SC392539 1 2022-04-01 2023-03-31 SC392539 frs-core:CurrentFinancialInstruments 1 2023-03-31 SC392539 frs-core:Non-currentFinancialInstruments 1 2023-03-31 SC392539 2 2022-04-01 2023-03-31 SC392539 frs-core:CurrentFinancialInstruments 2 2023-03-31 SC392539 frs-core:Non-currentFinancialInstruments 2 2023-03-31 SC392539 3 2022-04-01 2023-03-31 SC392539 frs-core:CurrentFinancialInstruments 3 2023-03-31 SC392539 frs-core:Non-currentFinancialInstruments 3 2023-03-31 SC392539 4 2022-04-01 2023-03-31 SC392539 frs-core:CurrentFinancialInstruments 4 2023-03-31 SC392539 frs-core:Non-currentFinancialInstruments 4 2023-03-31 SC392539 5 2022-04-01 2023-03-31 SC392539 frs-core:CurrentFinancialInstruments 5 2023-03-31 SC392539 frs-core:Non-currentFinancialInstruments 5 2023-03-31 SC392539 6 2022-04-01 2023-03-31 SC392539 frs-core:CurrentFinancialInstruments 6 2023-03-31 SC392539 frs-core:Non-currentFinancialInstruments 6 2023-03-31 SC392539 7 2022-04-01 2023-03-31 SC392539 frs-core:CurrentFinancialInstruments 7 2023-03-31 SC392539 frs-core:Non-currentFinancialInstruments 7 2023-03-31 SC392539 8 2022-04-01 2023-03-31 SC392539 frs-core:CurrentFinancialInstruments 8 2023-03-31 SC392539 frs-core:Non-currentFinancialInstruments 8 2023-03-31 SC392539 9 2022-04-01 2023-03-31 SC392539 frs-core:CurrentFinancialInstruments 9 2023-03-31 SC392539 frs-core:Non-currentFinancialInstruments 9 2023-03-31 SC392539 10 2022-04-01 2023-03-31 SC392539 frs-core:CurrentFinancialInstruments 10 2023-03-31 SC392539 frs-core:Non-currentFinancialInstruments 10 2023-03-31 SC392539 11 2022-04-01 2023-03-31 SC392539 frs-core:CurrentFinancialInstruments 11 2023-03-31 SC392539 frs-core:Non-currentFinancialInstruments 11 2023-03-31 SC392539 12 2022-04-01 2023-03-31 SC392539 frs-core:CurrentFinancialInstruments 12 2023-03-31 SC392539 frs-core:Non-currentFinancialInstruments 12 2023-03-31 SC392539 13 2022-04-01 2023-03-31 SC392539 frs-core:CurrentFinancialInstruments 13 2023-03-31 SC392539 frs-core:Non-currentFinancialInstruments 13 2023-03-31 SC392539 14 2022-04-01 2023-03-31 SC392539 frs-core:CurrentFinancialInstruments 14 2023-03-31 SC392539 frs-core:Non-currentFinancialInstruments 14 2023-03-31 SC392539 15 2022-04-01 2023-03-31 SC392539 frs-core:CurrentFinancialInstruments 15 2023-03-31 SC392539 frs-core:Non-currentFinancialInstruments 15 2023-03-31 SC392539 16 2022-04-01 2023-03-31 SC392539 frs-core:CurrentFinancialInstruments 16 2023-03-31 SC392539 frs-core:Non-currentFinancialInstruments 16 2023-03-31 SC392539 17 2022-04-01 2023-03-31 SC392539 frs-core:CurrentFinancialInstruments 17 2023-03-31 SC392539 frs-core:Non-currentFinancialInstruments 17 2023-03-31 SC392539 18 2022-04-01 2023-03-31 SC392539 frs-core:CurrentFinancialInstruments 18 2023-03-31 SC392539 frs-core:Non-currentFinancialInstruments 18 2023-03-31 SC392539 19 2022-04-01 2023-03-31 SC392539 frs-core:CurrentFinancialInstruments 19 2023-03-31 SC392539 frs-core:Non-currentFinancialInstruments 19 2023-03-31 SC392539 20 2022-04-01 2023-03-31 SC392539 frs-core:CurrentFinancialInstruments 20 2023-03-31 SC392539 frs-core:Non-currentFinancialInstruments 20 2023-03-31 SC392539 dpl-frs:Item1 2022-04-01 2023-03-31 SC392539 dpl-frs:Item1 2022-03-31 SC392539 dpl-frs:Item1 2023-03-31 SC392539 dpl-frs:CostSales dpl-frs:Item1 2022-04-01 2023-03-31 SC392539 dpl-frs:CostSales dpl-frs:Item1 2022-03-31 SC392539 dpl-frs:CostSales dpl-frs:Item1 2023-03-31 SC392539 dpl-frs:DistributionCosts dpl-frs:Item1 2022-04-01 2023-03-31 SC392539 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-04-01 2023-03-31 SC392539 dpl-frs:Item2 2022-04-01 2023-03-31 SC392539 dpl-frs:Item2 2022-03-31 SC392539 dpl-frs:Item2 2023-03-31 SC392539 dpl-frs:CostSales dpl-frs:Item2 2022-04-01 2023-03-31 SC392539 dpl-frs:CostSales dpl-frs:Item2 2022-03-31 SC392539 dpl-frs:CostSales dpl-frs:Item2 2023-03-31 SC392539 dpl-frs:DistributionCosts dpl-frs:Item2 2022-04-01 2023-03-31 SC392539 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-04-01 2023-03-31 SC392539 dpl-frs:Item3 2022-04-01 2023-03-31 SC392539 dpl-frs:Item3 2022-03-31 SC392539 dpl-frs:Item3 2023-03-31 SC392539 dpl-frs:CostSales dpl-frs:Item3 2022-04-01 2023-03-31 SC392539 dpl-frs:CostSales dpl-frs:Item3 2022-03-31 SC392539 dpl-frs:CostSales dpl-frs:Item3 2023-03-31 SC392539 dpl-frs:DistributionCosts dpl-frs:Item3 2022-04-01 2023-03-31 SC392539 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-04-01 2023-03-31 SC392539 dpl-frs:Item4 2022-04-01 2023-03-31 SC392539 dpl-frs:Item4 2022-03-31 SC392539 dpl-frs:Item4 2023-03-31 SC392539 dpl-frs:CostSales dpl-frs:Item4 2022-04-01 2023-03-31 SC392539 dpl-frs:CostSales dpl-frs:Item4 2022-03-31 SC392539 dpl-frs:CostSales dpl-frs:Item4 2023-03-31 SC392539 dpl-frs:DistributionCosts dpl-frs:Item4 2022-04-01 2023-03-31 SC392539 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-04-01 2023-03-31 SC392539 dpl-frs:Item5 2022-04-01 2023-03-31 SC392539 dpl-frs:Item5 2022-03-31 SC392539 dpl-frs:Item5 2023-03-31 SC392539 dpl-frs:CostSales dpl-frs:Item5 2022-04-01 2023-03-31 SC392539 dpl-frs:CostSales dpl-frs:Item5 2022-03-31 SC392539 dpl-frs:CostSales dpl-frs:Item5 2023-03-31 SC392539 dpl-frs:DistributionCosts dpl-frs:Item5 2022-04-01 2023-03-31 SC392539 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-04-01 2023-03-31 SC392539 dpl-frs:Item6 2022-04-01 2023-03-31 SC392539 dpl-frs:Item6 2022-03-31 SC392539 dpl-frs:Item6 2023-03-31 SC392539 dpl-frs:CostSales dpl-frs:Item6 2022-04-01 2023-03-31 SC392539 dpl-frs:CostSales dpl-frs:Item6 2022-03-31 SC392539 dpl-frs:CostSales dpl-frs:Item6 2023-03-31 SC392539 dpl-frs:DistributionCosts dpl-frs:Item6 2022-04-01 2023-03-31 SC392539 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-04-01 2023-03-31 SC392539 dpl-frs:Item7 2022-04-01 2023-03-31 SC392539 dpl-frs:Item7 2022-03-31 SC392539 dpl-frs:Item7 2023-03-31 SC392539 dpl-frs:CostSales dpl-frs:Item7 2022-04-01 2023-03-31 SC392539 dpl-frs:CostSales dpl-frs:Item7 2022-03-31 SC392539 dpl-frs:CostSales dpl-frs:Item7 2023-03-31 SC392539 dpl-frs:DistributionCosts dpl-frs:Item7 2022-04-01 2023-03-31 SC392539 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-04-01 2023-03-31 SC392539 dpl-frs:Item8 2022-04-01 2023-03-31 SC392539 dpl-frs:Item8 2022-03-31 SC392539 dpl-frs:Item8 2023-03-31 SC392539 dpl-frs:CostSales dpl-frs:Item8 2022-04-01 2023-03-31 SC392539 dpl-frs:CostSales dpl-frs:Item8 2022-03-31 SC392539 dpl-frs:CostSales dpl-frs:Item8 2023-03-31 SC392539 dpl-frs:DistributionCosts dpl-frs:Item8 2022-04-01 2023-03-31 SC392539 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-04-01 2023-03-31 SC392539 dpl-frs:Item9 2022-04-01 2023-03-31 SC392539 dpl-frs:Item9 2022-03-31 SC392539 dpl-frs:Item9 2023-03-31 SC392539 dpl-frs:CostSales dpl-frs:Item9 2022-04-01 2023-03-31 SC392539 dpl-frs:CostSales dpl-frs:Item9 2022-03-31 SC392539 dpl-frs:CostSales dpl-frs:Item9 2023-03-31 SC392539 dpl-frs:DistributionCosts dpl-frs:Item9 2022-04-01 2023-03-31 SC392539 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-04-01 2023-03-31 SC392539 dpl-frs:Item10 2022-04-01 2023-03-31 SC392539 dpl-frs:Item10 2022-03-31 SC392539 dpl-frs:Item10 2023-03-31 SC392539 dpl-frs:CostSales dpl-frs:Item10 2022-04-01 2023-03-31 SC392539 dpl-frs:CostSales dpl-frs:Item10 2022-03-31 SC392539 dpl-frs:CostSales dpl-frs:Item10 2023-03-31 SC392539 dpl-frs:DistributionCosts dpl-frs:Item10 2022-04-01 2023-03-31 SC392539 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-04-01 2023-03-31 SC392539 dpl-frs:Item11 2022-04-01 2023-03-31 SC392539 dpl-frs:Item11 2022-03-31 SC392539 dpl-frs:Item11 2023-03-31 SC392539 dpl-frs:CostSales dpl-frs:Item11 2022-04-01 2023-03-31 SC392539 dpl-frs:CostSales dpl-frs:Item11 2022-03-31 SC392539 dpl-frs:CostSales dpl-frs:Item11 2023-03-31 SC392539 dpl-frs:DistributionCosts dpl-frs:Item11 2022-04-01 2023-03-31 SC392539 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-04-01 2023-03-31 SC392539 dpl-frs:Item12 2022-04-01 2023-03-31 SC392539 dpl-frs:Item12 2022-03-31 SC392539 dpl-frs:Item12 2023-03-31 SC392539 dpl-frs:CostSales dpl-frs:Item12 2022-04-01 2023-03-31 SC392539 dpl-frs:CostSales dpl-frs:Item12 2022-03-31 SC392539 dpl-frs:CostSales dpl-frs:Item12 2023-03-31 SC392539 dpl-frs:DistributionCosts dpl-frs:Item12 2022-04-01 2023-03-31 SC392539 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-04-01 2023-03-31 SC392539 1 2022-04-01 2023-03-31 SC392539 frs-countries:Scotland 2022-04-01 2023-03-31 SC392539 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-03-31 SC392539 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-03-31 SC392539 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-03-31 SC392539 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-03-31 SC392539 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-04-01 2022-03-31 SC392539 frs-core:AllSubsidiaries 2021-04-01 2022-03-31 SC392539 frs-core:KeyManagementPersonnel 2021-04-01 2022-03-31 SC392539 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-04-01 2022-03-31 SC392539 frs-core:OtherRelatedParties 2021-04-01 2022-03-31 SC392539 2021-03-31 SC392539 2022-03-31 SC392539 2021-04-01 2022-03-31 SC392539 frs-core:CurrentFinancialInstruments 2022-03-31 SC392539 frs-core:CurrentFinancialInstruments 2021-04-01 2022-03-31 SC392539 frs-core:Non-currentFinancialInstruments 2022-03-31 SC392539 frs-core:Non-currentFinancialInstruments 2021-04-01 2022-03-31 SC392539 frs-core:CurrentFinancialInstruments 2021-04-01 2022-03-31 SC392539 frs-core:CurrentFinancialInstruments 2022-03-31 SC392539 frs-core:AfterOneYear 2021-04-01 2022-03-31 SC392539 frs-core:BetweenOneFiveYears 2021-04-01 2022-03-31 SC392539 frs-core:BetweenOneFiveYears 2022-03-31 SC392539 frs-core:ComputerEquipment 2022-03-31 SC392539 frs-core:ComputerEquipment 2021-04-01 2022-03-31 SC392539 frs-core:ComputerEquipment 2021-03-31 SC392539 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-03-31 SC392539 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-04-01 2022-03-31 SC392539 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-03-31 SC392539 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-03-31 SC392539 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-04-01 2022-03-31 SC392539 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-03-31 SC392539 frs-core:FurnitureFittings 2022-03-31 SC392539 frs-core:FurnitureFittings 2021-04-01 2022-03-31 SC392539 frs-core:FurnitureFittings 2021-03-31 SC392539 frs-core:NetGoodwill 2022-03-31 SC392539 frs-core:NetGoodwill 2021-04-01 2022-03-31 SC392539 frs-core:NetGoodwill 2021-03-31 SC392539 frs-core:InvestmentPropertyIncludedWithinPPE 2022-03-31 SC392539 frs-core:InvestmentPropertyIncludedWithinPPE 2021-04-01 2022-03-31 SC392539 frs-core:InvestmentPropertyIncludedWithinPPE 2021-03-31 SC392539 frs-core:LandBuildings 2022-03-31 SC392539 frs-core:LandBuildings 2021-04-01 2022-03-31 SC392539 frs-core:LandBuildings 2021-03-31 SC392539 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-03-31 SC392539 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-04-01 2022-03-31 SC392539 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-03-31 SC392539 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-03-31 SC392539 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-04-01 2022-03-31 SC392539 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-03-31 SC392539 frs-core:MoreThanFiveYears 2021-04-01 2022-03-31 SC392539 frs-core:MoreThanFiveYears 2022-03-31 SC392539 frs-core:MotorVehicles 2022-03-31 SC392539 frs-core:MotorVehicles 2021-04-01 2022-03-31 SC392539 frs-core:MotorVehicles 2021-03-31 SC392539 frs-core:OtherResidualIntangibleAssets 2022-03-31 SC392539 frs-core:OtherResidualIntangibleAssets 2021-04-01 2022-03-31 SC392539 frs-core:OtherResidualIntangibleAssets 2021-03-31 SC392539 frs-core:PlantMachinery 2022-03-31 SC392539 frs-core:PlantMachinery 2021-04-01 2022-03-31 SC392539 frs-core:PlantMachinery 2021-03-31 SC392539 frs-core:Secured 2022-03-31 SC392539 frs-core:Unsecured 2022-03-31 SC392539 frs-core:WithinOneYear 2021-04-01 2022-03-31 SC392539 frs-core:WithinOneYear 2022-03-31 SC392539 frs-core:CapitalRedemptionReserve 2021-04-01 2022-03-31 SC392539 frs-core:CapitalRedemptionReserve 2021-03-31 SC392539 frs-core:CapitalRedemptionReserve 2022-03-31 SC392539 frs-core:OtherReservesSubtotal 2021-04-01 2022-03-31 SC392539 frs-core:OtherReservesSubtotal 2021-03-31 SC392539 frs-core:OtherReservesSubtotal 2022-03-31 SC392539 frs-core:RevaluationReserve 2021-04-01 2022-03-31 SC392539 frs-core:RevaluationReserve 2021-03-31 SC392539 frs-core:RevaluationReserve 2022-03-31 SC392539 frs-core:SharePremium 2021-04-01 2022-03-31 SC392539 frs-core:SharePremium 2021-03-31 SC392539 frs-core:SharePremium 2022-03-31 SC392539 frs-core:ShareCapital 2021-04-01 2022-03-31 SC392539 frs-core:ShareCapital 2021-03-31 SC392539 frs-core:ShareCapital 2022-03-31 SC392539 frs-core:RetainedEarningsAccumulatedLosses 2021-04-01 2022-03-31 SC392539 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-03-31 SC392539 frs-core:RetainedEarningsAccumulatedLosses 2022-03-31 SC392539 frs-core:RetainedEarningsAccumulatedLosses 2021-03-31 SC392539 frs-core:RetainedEarningsAccumulatedLosses 2022-03-31 SC392539 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-03-31 SC392539 frs-countries:UnitedKingdom 2021-04-01 2022-03-31 SC392539 frs-countries:Europe 2021-04-01 2022-03-31 SC392539 frs-countries:NorthAmerica 2021-04-01 2022-03-31 SC392539 frs-countries:SouthAmerica 2021-04-01 2022-03-31 SC392539 frs-countries:Asia 2021-04-01 2022-03-31 SC392539 frs-countries:RestWorldOutsideUK 2021-04-01 2022-03-31 SC392539 frs-bus:HighestPaidDirector 2021-04-01 2022-03-31 SC392539 frs-bus:PrivateLimitedCompanyLtd 2021-04-01 2022-03-31 SC392539 frs-bus:CompanyLimitedByGuarantee 2021-04-01 2022-03-31 SC392539 frs-bus:LimitedLiabilityPartnershipLLP 2021-04-01 2022-03-31 SC392539 frs-bus:LimitedLiabilityPartnershipsSORP 2021-04-01 2022-03-31 SC392539 frs-bus:FullAccounts 2021-04-01 2022-03-31 SC392539 frs-bus:FilletedAccounts 2021-04-01 2022-03-31 SC392539 frs-bus:AbridgedAccounts 2021-04-01 2022-03-31 SC392539 frs-bus:FRS102 2021-04-01 2022-03-31 SC392539 frs-bus:MediumEntities 2021-04-01 2022-03-31 SC392539 frs-bus:SmallEntities 2021-04-01 2022-03-31 SC392539 frs-bus:EntityHasNeverTraded 2021-04-01 2022-03-31 SC392539 frs-bus:EntityNoLongerTradingButTradedInPast 2021-04-01 2022-03-31 SC392539 frs-bus:Audited 2021-04-01 2022-03-31 SC392539 frs-bus:AuditExempt-NoAccountantsReport 2021-04-01 2022-03-31 SC392539 frs-bus:AuditExemptWithAccountantsReport 2021-04-01 2022-03-31 SC392539 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-04-01 2022-03-31 SC392539 frs-bus:LargeCompaniesRegimeForAccounts 2021-04-01 2022-03-31 SC392539 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-04-01 2022-03-31 SC392539 frs-bus:SmallCompaniesRegimeForAccounts 2021-04-01 2022-03-31 SC392539 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-04-01 2022-03-31 SC392539 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-04-01 2022-03-31 SC392539 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-04-01 2022-03-31 SC392539 frs-bus:OrdinaryShareClass1 2021-04-01 2022-03-31 SC392539 frs-bus:OrdinaryShareClass1 2021-03-31 SC392539 frs-bus:OrdinaryShareClass1 2022-03-31 SC392539 frs-bus:OrdinaryShareClass2 2021-04-01 2022-03-31 SC392539 frs-bus:OrdinaryShareClass2 2021-03-31 SC392539 frs-bus:OrdinaryShareClass2 2022-03-31 SC392539 frs-bus:OrdinaryShareClass3 2021-04-01 2022-03-31 SC392539 frs-bus:OrdinaryShareClass3 2021-03-31 SC392539 frs-bus:OrdinaryShareClass3 2022-03-31 SC392539 frs-bus:OrdinaryShareClass4 2021-04-01 2022-03-31 SC392539 frs-bus:OrdinaryShareClass4 2021-03-31 SC392539 frs-bus:OrdinaryShareClass4 2022-03-31 SC392539 frs-bus:OrdinaryShareClass5 2021-04-01 2022-03-31 SC392539 frs-bus:OrdinaryShareClass5 2021-03-31 SC392539 frs-bus:OrdinaryShareClass5 2022-03-31 SC392539 frs-bus:PreferenceShareClass1 2021-04-01 2022-03-31 SC392539 frs-bus:PreferenceShareClass1 2021-03-31 SC392539 frs-bus:PreferenceShareClass1 2022-03-31 SC392539 frs-bus:PreferenceShareClass2 2021-04-01 2022-03-31 SC392539 frs-bus:PreferenceShareClass2 2021-03-31 SC392539 frs-bus:PreferenceShareClass2 2022-03-31 SC392539 frs-bus:PreferenceShareClass3 2021-04-01 2022-03-31 SC392539 frs-bus:PreferenceShareClass3 2021-03-31 SC392539 frs-bus:PreferenceShareClass3 2022-03-31 SC392539 frs-bus:PreferenceShareClass4 2021-04-01 2022-03-31 SC392539 frs-bus:PreferenceShareClass4 2021-03-31 SC392539 frs-bus:PreferenceShareClass4 2022-03-31 SC392539 frs-bus:PreferenceShareClass5 2021-04-01 2022-03-31 SC392539 frs-bus:PreferenceShareClass5 2021-03-31 SC392539 frs-bus:PreferenceShareClass5 2022-03-31 SC392539 1 2021-04-01 2022-03-31 SC392539 1 2022-03-31 SC392539 1 2021-04-01 2022-03-31 SC392539 frs-core:LeasedAssets 2021-04-01 2022-03-31 SC392539 frs-core:OwnedAssets 2021-04-01 2022-03-31 SC392539 frs-core:CurrencyRisk 2021-04-01 2022-03-31 SC392539 frs-core:MarketRisk 2021-04-01 2022-03-31 SC392539 frs-core:InterestRateRisk 2021-04-01 2022-03-31 SC392539 frs-core:DeferredTaxation 2021-04-01 2022-03-31 SC392539 frs-core:DeferredTaxation 2021-03-31 SC392539 frs-core:DeferredTaxation 2022-03-31 SC392539 frs-core:OtherProvisionsContingentLiabilities 2021-04-01 2022-03-31 SC392539 frs-core:OtherProvisionsContingentLiabilities 2021-03-31 SC392539 frs-core:OtherProvisionsContingentLiabilities 2022-03-31 SC392539 frs-core:ProvisionsDeferredTax 2022-03-31 SC392539 frs-core:OtherDeferredTax 2022-03-31 SC392539 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-03-31 SC392539 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-03-31 SC392539 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-03-31 SC392539 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-04-01 2022-03-31 SC392539 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-03-31 SC392539 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-03-31 SC392539 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-04-01 2022-03-31 SC392539 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-03-31 SC392539 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-03-31 SC392539 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-04-01 2022-03-31 SC392539 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-03-31 SC392539 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-03-31 SC392539 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-03-31 SC392539 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-03-31 SC392539 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-03-31 SC392539 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-03-31 SC392539 frs-core:Share-basedPaymentsDeferredTax 2022-03-31 SC392539 frs-core:TaxCreditsDeferredTax 2022-03-31 SC392539 frs-core:CostValuation 2021-03-31 SC392539 frs-core:AdditionsToInvestments 2022-03-31 SC392539 frs-core:DisposalsRepaymentsInvestments 2022-03-31 SC392539 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-03-31 SC392539 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-03-31 SC392539 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-03-31 SC392539 frs-core:OtherIncreaseDecreaseInInvestments 2022-03-31 SC392539 frs-core:CostValuation 2022-03-31 SC392539 frs-core:ProvisionsForImpairmentInvestments 2021-03-31 SC392539 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-03-31 SC392539 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-03-31 SC392539 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-03-31 SC392539 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-03-31 SC392539 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-03-31 SC392539 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-03-31 SC392539 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-03-31 SC392539 frs-core:ProvisionsForImpairmentInvestments 2022-03-31 SC392539 frs-core:ListedExchangeTraded 2022-03-31 SC392539 frs-core:ListedExchangeTraded 2021-03-31 SC392539 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-03-31 SC392539 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-03-31 SC392539 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-03-31 SC392539 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-03-31 SC392539 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-03-31 SC392539 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-03-31 SC392539 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-03-31 SC392539 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-03-31 SC392539 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-03-31 SC392539 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 SC392539 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 SC392539 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 SC392539 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 SC392539 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-03-31 SC392539 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 SC392539 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 SC392539 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 SC392539 frs-core:UnlistedNon-exchangeTraded 2022-03-31 SC392539 frs-core:UnlistedNon-exchangeTraded 2021-03-31 SC392539 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-03-31 SC392539 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 SC392539 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 SC392539 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 SC392539 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 SC392539 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 SC392539 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 SC392539 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-03-31 SC392539 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-03-31 SC392539 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 SC392539 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 SC392539 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 SC392539 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 SC392539 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-03-31 SC392539 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 SC392539 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 SC392539 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 SC392539 dpl-frs:CostSales 2021-04-01 2022-03-31 SC392539 dpl-frs:CostSales 2021-03-31 SC392539 dpl-frs:CostSales 2022-03-31 SC392539 dpl-frs:DistributionCosts 2021-04-01 2022-03-31 SC392539 dpl-frs:AdministrativeExpenses 2021-04-01 2022-03-31 SC392539 frs-bus:Director1 2021-04-01 2022-03-31 SC392539 frs-bus:Director1 2021-03-31 SC392539 frs-bus:Director1 2022-03-31 SC392539 1 2021-04-01 2022-03-31 SC392539 frs-core:CurrentFinancialInstruments 1 2022-03-31 SC392539 frs-core:Non-currentFinancialInstruments 1 2022-03-31 SC392539 2 2021-04-01 2022-03-31 SC392539 frs-core:CurrentFinancialInstruments 2 2022-03-31 SC392539 frs-core:Non-currentFinancialInstruments 2 2022-03-31 SC392539 3 2021-04-01 2022-03-31 SC392539 frs-core:CurrentFinancialInstruments 3 2022-03-31 SC392539 frs-core:Non-currentFinancialInstruments 3 2022-03-31 SC392539 4 2021-04-01 2022-03-31 SC392539 frs-core:CurrentFinancialInstruments 4 2022-03-31 SC392539 frs-core:Non-currentFinancialInstruments 4 2022-03-31 SC392539 5 2021-04-01 2022-03-31 SC392539 frs-core:CurrentFinancialInstruments 5 2022-03-31 SC392539 frs-core:Non-currentFinancialInstruments 5 2022-03-31 SC392539 6 2021-04-01 2022-03-31 SC392539 frs-core:CurrentFinancialInstruments 6 2022-03-31 SC392539 frs-core:Non-currentFinancialInstruments 6 2022-03-31 SC392539 7 2021-04-01 2022-03-31 SC392539 frs-core:CurrentFinancialInstruments 7 2022-03-31 SC392539 frs-core:Non-currentFinancialInstruments 7 2022-03-31 SC392539 8 2021-04-01 2022-03-31 SC392539 frs-core:CurrentFinancialInstruments 8 2022-03-31 SC392539 frs-core:Non-currentFinancialInstruments 8 2022-03-31 SC392539 9 2021-04-01 2022-03-31 SC392539 frs-core:CurrentFinancialInstruments 9 2022-03-31 SC392539 frs-core:Non-currentFinancialInstruments 9 2022-03-31 SC392539 10 2021-04-01 2022-03-31 SC392539 frs-core:CurrentFinancialInstruments 10 2022-03-31 SC392539 frs-core:Non-currentFinancialInstruments 10 2022-03-31 SC392539 11 2021-04-01 2022-03-31 SC392539 frs-core:CurrentFinancialInstruments 11 2022-03-31 SC392539 frs-core:Non-currentFinancialInstruments 11 2022-03-31 SC392539 12 2021-04-01 2022-03-31 SC392539 frs-core:CurrentFinancialInstruments 12 2022-03-31 SC392539 frs-core:Non-currentFinancialInstruments 12 2022-03-31 SC392539 13 2021-04-01 2022-03-31 SC392539 frs-core:CurrentFinancialInstruments 13 2022-03-31 SC392539 frs-core:Non-currentFinancialInstruments 13 2022-03-31 SC392539 14 2021-04-01 2022-03-31 SC392539 frs-core:CurrentFinancialInstruments 14 2022-03-31 SC392539 frs-core:Non-currentFinancialInstruments 14 2022-03-31 SC392539 15 2021-04-01 2022-03-31 SC392539 frs-core:CurrentFinancialInstruments 15 2022-03-31 SC392539 frs-core:Non-currentFinancialInstruments 15 2022-03-31 SC392539 16 2021-04-01 2022-03-31 SC392539 frs-core:CurrentFinancialInstruments 16 2022-03-31 SC392539 frs-core:Non-currentFinancialInstruments 16 2022-03-31 SC392539 17 2021-04-01 2022-03-31 SC392539 frs-core:CurrentFinancialInstruments 17 2022-03-31 SC392539 frs-core:Non-currentFinancialInstruments 17 2022-03-31 SC392539 18 2021-04-01 2022-03-31 SC392539 frs-core:CurrentFinancialInstruments 18 2022-03-31 SC392539 frs-core:Non-currentFinancialInstruments 18 2022-03-31 SC392539 19 2021-04-01 2022-03-31 SC392539 frs-core:CurrentFinancialInstruments 19 2022-03-31 SC392539 frs-core:Non-currentFinancialInstruments 19 2022-03-31 SC392539 20 2021-04-01 2022-03-31 SC392539 frs-core:CurrentFinancialInstruments 20 2022-03-31 SC392539 frs-core:Non-currentFinancialInstruments 20 2022-03-31 SC392539 dpl-frs:Item1 2021-04-01 2022-03-31 SC392539 dpl-frs:Item1 2021-03-31 SC392539 dpl-frs:Item1 2022-03-31 SC392539 dpl-frs:CostSales dpl-frs:Item1 2021-04-01 2022-03-31 SC392539 dpl-frs:CostSales dpl-frs:Item1 2021-03-31 SC392539 dpl-frs:CostSales dpl-frs:Item1 2022-03-31 SC392539 dpl-frs:DistributionCosts dpl-frs:Item1 2021-04-01 2022-03-31 SC392539 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-04-01 2022-03-31 SC392539 dpl-frs:Item2 2021-04-01 2022-03-31 SC392539 dpl-frs:Item2 2021-03-31 SC392539 dpl-frs:Item2 2022-03-31 SC392539 dpl-frs:CostSales dpl-frs:Item2 2021-04-01 2022-03-31 SC392539 dpl-frs:CostSales dpl-frs:Item2 2021-03-31 SC392539 dpl-frs:CostSales dpl-frs:Item2 2022-03-31 SC392539 dpl-frs:DistributionCosts dpl-frs:Item2 2021-04-01 2022-03-31 SC392539 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-04-01 2022-03-31 SC392539 dpl-frs:Item3 2021-04-01 2022-03-31 SC392539 dpl-frs:Item3 2021-03-31 SC392539 dpl-frs:Item3 2022-03-31 SC392539 dpl-frs:CostSales dpl-frs:Item3 2021-04-01 2022-03-31 SC392539 dpl-frs:CostSales dpl-frs:Item3 2021-03-31 SC392539 dpl-frs:CostSales dpl-frs:Item3 2022-03-31 SC392539 dpl-frs:DistributionCosts dpl-frs:Item3 2021-04-01 2022-03-31 SC392539 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-04-01 2022-03-31 SC392539 dpl-frs:Item4 2021-04-01 2022-03-31 SC392539 dpl-frs:Item4 2021-03-31 SC392539 dpl-frs:Item4 2022-03-31 SC392539 dpl-frs:CostSales dpl-frs:Item4 2021-04-01 2022-03-31 SC392539 dpl-frs:CostSales dpl-frs:Item4 2021-03-31 SC392539 dpl-frs:CostSales dpl-frs:Item4 2022-03-31 SC392539 dpl-frs:DistributionCosts dpl-frs:Item4 2021-04-01 2022-03-31 SC392539 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-04-01 2022-03-31 SC392539 dpl-frs:Item5 2021-04-01 2022-03-31 SC392539 dpl-frs:Item5 2021-03-31 SC392539 dpl-frs:Item5 2022-03-31 SC392539 dpl-frs:CostSales dpl-frs:Item5 2021-04-01 2022-03-31 SC392539 dpl-frs:CostSales dpl-frs:Item5 2021-03-31 SC392539 dpl-frs:CostSales dpl-frs:Item5 2022-03-31 SC392539 dpl-frs:DistributionCosts dpl-frs:Item5 2021-04-01 2022-03-31 SC392539 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-04-01 2022-03-31 SC392539 dpl-frs:Item6 2021-04-01 2022-03-31 SC392539 dpl-frs:Item6 2021-03-31 SC392539 dpl-frs:Item6 2022-03-31 SC392539 dpl-frs:CostSales dpl-frs:Item6 2021-04-01 2022-03-31 SC392539 dpl-frs:CostSales dpl-frs:Item6 2021-03-31 SC392539 dpl-frs:CostSales dpl-frs:Item6 2022-03-31 SC392539 dpl-frs:DistributionCosts dpl-frs:Item6 2021-04-01 2022-03-31 SC392539 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-04-01 2022-03-31 SC392539 dpl-frs:Item7 2021-04-01 2022-03-31 SC392539 dpl-frs:Item7 2021-03-31 SC392539 dpl-frs:Item7 2022-03-31 SC392539 dpl-frs:CostSales dpl-frs:Item7 2021-04-01 2022-03-31 SC392539 dpl-frs:CostSales dpl-frs:Item7 2021-03-31 SC392539 dpl-frs:CostSales dpl-frs:Item7 2022-03-31 SC392539 dpl-frs:DistributionCosts dpl-frs:Item7 2021-04-01 2022-03-31 SC392539 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-04-01 2022-03-31 SC392539 dpl-frs:Item8 2021-04-01 2022-03-31 SC392539 dpl-frs:Item8 2021-03-31 SC392539 dpl-frs:Item8 2022-03-31 SC392539 dpl-frs:CostSales dpl-frs:Item8 2021-04-01 2022-03-31 SC392539 dpl-frs:CostSales dpl-frs:Item8 2021-03-31 SC392539 dpl-frs:CostSales dpl-frs:Item8 2022-03-31 SC392539 dpl-frs:DistributionCosts dpl-frs:Item8 2021-04-01 2022-03-31 SC392539 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-04-01 2022-03-31 SC392539 dpl-frs:Item9 2021-04-01 2022-03-31 SC392539 dpl-frs:Item9 2021-03-31 SC392539 dpl-frs:Item9 2022-03-31 SC392539 dpl-frs:CostSales dpl-frs:Item9 2021-04-01 2022-03-31 SC392539 dpl-frs:CostSales dpl-frs:Item9 2021-03-31 SC392539 dpl-frs:CostSales dpl-frs:Item9 2022-03-31 SC392539 dpl-frs:DistributionCosts dpl-frs:Item9 2021-04-01 2022-03-31 SC392539 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-04-01 2022-03-31 SC392539 dpl-frs:Item10 2021-04-01 2022-03-31 SC392539 dpl-frs:Item10 2021-03-31 SC392539 dpl-frs:Item10 2022-03-31 SC392539 dpl-frs:CostSales dpl-frs:Item10 2021-04-01 2022-03-31 SC392539 dpl-frs:CostSales dpl-frs:Item10 2021-03-31 SC392539 dpl-frs:CostSales dpl-frs:Item10 2022-03-31 SC392539 dpl-frs:DistributionCosts dpl-frs:Item10 2021-04-01 2022-03-31 SC392539 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-04-01 2022-03-31 SC392539 dpl-frs:Item11 2021-04-01 2022-03-31 SC392539 dpl-frs:Item11 2021-03-31 SC392539 dpl-frs:Item11 2022-03-31 SC392539 dpl-frs:CostSales dpl-frs:Item11 2021-04-01 2022-03-31 SC392539 dpl-frs:CostSales dpl-frs:Item11 2021-03-31 SC392539 dpl-frs:CostSales dpl-frs:Item11 2022-03-31 SC392539 dpl-frs:DistributionCosts dpl-frs:Item11 2021-04-01 2022-03-31 SC392539 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-04-01 2022-03-31 SC392539 dpl-frs:Item12 2021-04-01 2022-03-31 SC392539 dpl-frs:Item12 2021-03-31 SC392539 dpl-frs:Item12 2022-03-31 SC392539 dpl-frs:CostSales dpl-frs:Item12 2021-04-01 2022-03-31 SC392539 dpl-frs:CostSales dpl-frs:Item12 2021-03-31 SC392539 dpl-frs:CostSales dpl-frs:Item12 2022-03-31 SC392539 dpl-frs:DistributionCosts dpl-frs:Item12 2021-04-01 2022-03-31 SC392539 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-04-01 2022-03-31 SC392539 1 2021-04-01 2022-03-31 SC392539 frs-countries:Scotland 2021-04-01 2022-03-31
Registered number: SC392539
GHSL Ltd
Strategic Report, Director's Report and
Financial Statements
For The Year Ended 31 March 2023
Khokhar McAdam Ltd
Chartered Accountants
1 Eagle Street
Glasgow
G4 9XA
Financial Statements
Contents
Page
Strategic Report 1
Director's Report 2—3
Independent Auditor's Report 4—7
Profit and Loss Account 8
Statement of Comprehensive Income 9
Balance Sheet 10—11
Statement of Changes in Equity 12
Statement of Cash Flows 13
Notes to the Statement of Cash Flows 14
Notes to the Financial Statements 15—22
Page 1
Strategic Report
The director presents her strategic report for the year ended 31 March 2023 .
Principal Activity
The company's principal activity of the company is petrol forecourts with retail outlets, online web sales and dessert bars.
Review of the Business
The company achieved a increased level of profit before tax of £1.3m (2023), profit of £0.8m (2022). The company generates its revenue from the operation of its petrol stations, encompassing its retail elements, online web sales and dessert bar outlets within the United Kingdom. 
The company has continued to reinvest these profits within the business with the refurbishments of existing sites and opening of new locations. Therefore there has continued to be a significant increase in capital expenditure within the year end 31 March 2023, with total additions of £0.83m (2023) in land and buildings and £0.93m (2023) in Fixtures and Fittings. The net assets of the company increased from £5.2m (2022) to £6.1m (2023).
The company's key financial and other performance indicators during the year were as follows:
Financial KPIs
2023
2022
£
£
Sales
25,112
24,987
Gross Profit
7,761
8,338
Gross Profit %
31%
image
33%
image
Principal Risks and Uncertainties
The principle risks and uncertainties for GHSL business relate to:
Increased inflation and cost of living impact on the economy which could have further impacts on consumer attitude to spending.  Further increases in rising costs of goods, overheads, notably the rising cost of energy. Cyber-attacks and general threats to information security.
On behalf of the board
Mrs Shamly Sud
Director
28 December 2023
Page 1
Page 2
Director's Report
The director presents her report and the financial statements for the year ended 31 March 2023 .
Directors
The director who held office during the year were as follows:
Mrs Shamly Sud
Statement of Director's Responsibilities
The director is responsible for preparing the Directors' Report and the financial statements in accordance with applicable law and regulations.
Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). The financial statements are required by law to give a true and fair view of the state of affairs of the company and of the profit or loss for that period. In preparing the financial statements the director is required to: 
  • select suitable accounting policies and then apply them consistently;
  • make judgments and accounting estimates that are reasonable and prudent;
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. She is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Statement of Disclosure of Information to Auditors
In the case of each director in office at the date the Director's Report is approved:
  • so far as the director is aware, there is no relevant audit information of which the company's auditors are unaware; and
  • they have taken all the steps that they ought to have taken as directors in order to make themselves aware of any relevant audit information and to establish that the company's auditors are aware of that information.
Page 2
Page 3
Independent Auditors
The auditors, Khokhar McAdam Chartered Accountants, have indicated their willingness to continue in office and a resolution concerning their re-appointment will be proposed at the Annual General Meeting.
On behalf of the board
Mrs Shamly Sud
Director
28 December 2023
Page 3
Page 4
Independent Auditor's Report
Opinion
We have audited the financial statements of GHSL Ltd for the year ended 31 March 2023 which comprise the Profit and Loss Account, Statement of Comprehensive Income, Balance Sheet, Statement of Changes of Equity, Statement of Cash Flows and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland".
In our opinion the financial statements:
  • give a true and fair view of the state of the company's affairs as at 31 March 2023 and of its profit/(loss) for the year then ended;
  • have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
  • have been prepared in accordance with the requirements of the Companies Act 2006.
Basis for Opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Conclusions Relating to Going Concern
In auditing the financial statements, we have concluded that the director's use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the entity's ability to continue as a going concern for a period of at least 12 months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.
Other Information
The other information comprises the information included in the annual report, other than the financial statements and our auditor's report thereon. The director is responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
Page 4
Page 5
Opinions on Other Matters Prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit:
  • the information given in the Strategic Report and Director's Report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
  • the Strategic Report and Director's Report have been prepared in accordance with applicable legal requirements.
Matters on Which We Are Required to Report by Exception
In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the Strategic Report or the Director's Report.
We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:
  • adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
  • the financial statements are not in agreement with the accounting records or returns; or
  • certain disclosures of director's remuneration specified by law are not made; or
  • we have not received all the information and explanations we require for our audit.
Responsibilities of Directors
As explained more fully in the Director's Responsibilities Statement set out on page 2—3, the director is responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the director determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, the director is responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.
Page 5
Page 6
Auditor's Responsibilities for the Audit of the Financial Statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below: 
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures
in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities,
including fraud.
In identifying and assessing the risks of material misstatements in respect of irregularities, including fraud and
non compliance with laws and regulations we considered the nature of the company and the industry and the
company's control environment.
We identified specific laws and regulations which we considered may have a direct material effect on the
financial statements or the operation of the company such as the Companies Act 2006, taxation legislation,
employment laws and health and safety regulations.We assessed the extent of compliance with laws and
regulations identified through making inquiries of management and discussing their policies and procedures
regarding compliance with laws and regulations; inspecting correspondence, if any, with relevant licensing or
regulatory authorities.
We evaluated the directors and management's incentives and opportunities for fraudulent manipulation of the
financial statements, including the risk of management bias and override of controls.
Our audit procedures to respond to the risks identified included but not limited to the following:
• Performing analytical procedures to identify any unusual or unexpected relationships and testing
appropriateness of journal entries and other adjustments.
• Assessing whether judgements and assumptions made in determining accounting estimates were
indicative of potential bias; and evaluating business rationale of any significant transactions that are
unusual or outside the normal course of business.
• Evaluating the appropriateness of accounting policies used and the reasonableness of accounting
estimates and related disclosures made by the directors.
• Evaluating the overall presentation, structure and content of the financial statements, including the
disclosures, and whether the financial statements represent the underlying transactions and events in a
manner that achieves fair presentation.
• Obtaining sufficient appropriate audit evidence regarding the financial information of the entities or business
activities within the company to express an opinion on the financial statements. We are responsible for the
direction, supervision and performance of the company audit. We remain solely responsible for our audit
opinion.
There are inherent limitations in the audit procedures described above and the primary responsibility for the
prevention and detection of irregularities including fraud rests with management. As with any audit, there
remained a risk of non-detection of irregularities, as these may involve collusion, forgery, intentional omissions,
misrepresentations or the override of internal controls.
A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.
Page 6
Page 7
Use Of Our Report
This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters that we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.
Khurshid Khokhar (Senior Statutory Auditor)
for and on behalf of Khokhar McAdam Chartered Accountants , Statutory Auditor
28 December 2023
Page 7
Page 8
Profit and Loss Account
2023 2022
Notes £ £
TURNOVER 3 25,112,500 24,987,869
Cost of sales (17,350,715 ) (16,649,460 )
GROSS PROFIT 7,761,785 8,338,409
Administrative expenses (6,174,617 ) (7,271,885 )
Other operating income 24,532 -
OPERATING PROFIT 5 1,611,700 1,066,524
Interest payable and similar charges 10 (341,895 ) (223,759 )
PROFIT BEFORE TAXATION 1,269,805 842,765
Tax on Profit 11 (231,411 ) (178,982 )
PROFIT AFTER TAXATION BEING PROFIT FOR THE FINANCIAL YEAR 1,038,394 663,783
The notes on pages 14 to 22 form part of these financial statements.
Page 8
Page 9
Statement of Comprehensive Income
2023 2022
£ £
PROFIT FOR THE FINANCIAL YEAR 1,038,394 663,783
OTHER COMPREHENSIVE INCOME FOR THE YEAR - -
TOTAL COMPREHENSIVE INCOME FOR THE YEAR 1,038,394 663,783
Page 9
Page 10
Balance Sheet
Registered number: SC392539
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 13 11,651,732 10,432,291
11,651,732 10,432,291
CURRENT ASSETS
Stocks 14 2,580,045 2,706,283
Debtors 15 539,347 715,177
Cash at bank and in hand 54,276 328,581
3,173,668 3,750,041
Creditors: Amounts Falling Due Within One Year 16 (2,541,983 ) (4,809,555 )
NET CURRENT ASSETS (LIABILITIES) 631,685 (1,059,514 )
TOTAL ASSETS LESS CURRENT LIABILITIES 12,283,417 9,372,777
Creditors: Amounts Falling Due After More Than One Year 17 (5,416,546 ) (3,555,831 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 20 (712,483 ) (601,955 )
NET ASSETS 6,154,388 5,214,991
CAPITAL AND RESERVES
Called up share capital 22 1,005 2
Revaluation reserve 919,194 919,194
Profit and Loss Account 5,234,189 4,295,795
SHAREHOLDERS' FUNDS 6,154,388 5,214,991
Page 10
Page 11
On behalf of the board
Mrs Shamly Sud
Director
28 December 2023
The notes on pages 14 to 22 form part of these financial statements.
Page 11
Page 12
Statement of Changes in Equity
Share Capital Revaluation reserve Profit and Loss Account Total
£ £ £ £
As at 1 April 2021 2 919,194 3,732,012 4,651,208
Profit for the year and total comprehensive income - - 663,783 663,783
Dividends paid - - (100,000) (100,000)
As at 31 March 2022 and 1 April 2022 2 919,194 4,295,795 5,214,991
Profit for the year and total comprehensive income - - 1,038,394 1,038,394
Dividends paid - - (100,000) (100,000)
As at 31 March 2023 1,005 919,194 5,234,189 6,154,388
Page 12
Page 13
Statement of Cash Flows
2023 2022
Notes £ £
Cash flows from operating activities
Net cash generated from operations 1 2,594,662 890,303
Interest paid (341,895 ) (223,759 )
Tax paid (351,824 ) -
Net cash generated from operating activities 1,900,943 666,544
Cash flows from investing activities
Purchase of tangible assets (1,832,520 ) (6,119,519 )
Ordinary Shares issued 1,002 -
Net cash used in investing activities (1,831,518 ) (6,119,519 )
Cash flows from financing activities
Equity dividends paid (100,000 ) (100,000 )
Proceeds from new bank borrowings 1,877,412 784,406
Repayment of other loans - (475,000)
Repayment of finance leases (6,707 ) 2,714,140
Amount withdrawn by directors (6,291) (60,365)
Net cash generated from financing activities 1,764,414 2,863,181
Increase/(decrease) in cash and cash equivalents 1,833,839 (2,589,794 )
Cash and cash equivalents at beginning of year 2 (1,780,870) 808,924
Cash and cash equivalents at end of year 2 52,969 (1,780,870 )
Page 13
Page 14
Notes to the Statement of Cash Flows
1. Reconciliation of profit for the financial year to cash generated from operations
2023 2022
£ £
Profit for the financial year 1,038,394 663,783
Adjustments for:
Tax on profit 231,411 178,982
Interest expense 341,895 223,759
Depreciation of tangible assets 613,080 468,581
Movements in working capital:
Decrease/(increase) in stocks 126,238 (790,806 )
Decrease in trade and other debtors 169,347 260,108
Increase/(decrease) in trade and other creditors 74,297 (114,104 )
Net cash generated from operations 2,594,662 890,303
2. Cash and cash equivalents
Cash and cash equivalents, as stated in the Statement of Cash Flows, relates to the following items in the Balance Sheet:
2023 2022
£ £
Cash at bank and in hand 54,276 328,581
Overdraft facilities repayable on demand (1,307 ) (2,109,451 )
Cash and cash equivalents as stated in the Statement of Cash Flows 52,969 (1,780,870)
3. Analysis of changes in net debt
As at 1 April 2022 Cash flows As at 31 March 2023
£ £ £
Cash at bank and in hand 328,581 (274,305) 54,276
Overdraft facilities repayable on demand (2,109,451) 2,108,144 (1,307)
Cash and cash equivalents (1,780,870 ) 1,833,839 52,969
Finance leases (2,902,169) 6,707 (2,895,462)
Debts falling due within one year (205,602 ) (238,561) (444,163 )
Debts falling due after more than one year (1,841,353) (1,638,851) (3,480,204)
(6,729,994) (36,866) (6,766,860)
Page 14
Page 15
Notes to the Financial Statements
1. General Information
GHSL Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC392539 . The registered office is 198 Nithsdale Road, Glasgow, G41 5EU.
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 "The Financial Reporting Standard applicable in the UK and Republic of Ireland'' and the Companies Act 2006.
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold 2%
Leasehold -
Plant & Machinery 20%
Motor Vehicles 20%
Fixtures & Fittings 15%
Computer Equipment 25%
2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
Page 15
Page 16
2.6. 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 is determined using the first-in, first-out method. 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.
At the end of each reporting period stocks are assessed for impairment. If an item of stock is impaired, the identified stock is reduced to its selling price less costs to complete and sell and an impairment charge is recognised in the profit and loss account. Where a reversal of the impairment is required the impairment charge is reversed, up to the original impairment loss, and is recognised as a credit in the profit and loss account.
2.7. Cash and Cash Equivalents
Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.
2.8. 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 year 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.
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 asset reflects 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.
Page 16
Page 17
3. Turnover
Analysis of turnover by class of business is as follows:
2023 2022
£ £
Commissions 72,385 136,253
Fuel 8,441,105 7,646,367
Online 4,926,466 9,378,997
Retail 11,672,544 7,826,251
25,112,500 24,987,868
4. Other Operating Income
2023 2022
£ £
Other operating income 24,532 -
24,532 -
5. Operating Profit
The operating profit is stated after charging:
2023 2022
£ £
Depreciation of tangible fixed assets 613,080 468,581
6. Auditor's Remuneration
Remuneration received by the company's auditors and their associates during the year was as follows:
2023 2022
£ £
Audit Services
Audit of the company's financial statements 24,500 24,500
7. Staff Costs
Staff costs, including directors' remuneration, were as follows:
2023 2022
£ £
Wages and salaries 100,207 78,256
Other pension costs 12,923 8,764
113,130 87,020
Page 17
Page 18
8. Average Number of Employees
Average number of employees, including directors, during the year was:
2023 2022
Office and administration 6 6
6 6
9. Director's remuneration
2023 2022
£ £
Emoluments 5,000 6,000
Company contributions to money purchase pension schemes 7,200 7,200
12,200 13,200
10. Interest Payable and Similar Charges
2023 2022
£ £
Bank loans and overdrafts 202,905 151,476
Finance charges payable under finance leases and hire purchase contracts 138,990 72,283
341,895 223,759
11. Tax on Profit
The tax charge on the profit for the year was as follows:
Tax Rate 2023 2022
2023 2022 £ £
Current tax
UK Corporation Tax 19.0% 19.0% 120,883 (422,973 )
Deferred Tax
Deferred taxation 110,528 601,955
Total tax charge for the period 231,411 178,982
The actual charge for the year can be reconciled to the expected charge for the year based on the profit and the standard rate of corporation tax as follows:
2023 2022
£ £
Profit before tax 1,269,805 842,765
Tax on profit at 19% (UK standard rate) 241,263 160,126
Goodwill/depreciation not allowed for tax 116,485 -
...CONTINUED
Page 18
Page 19
Expenses not deductible for tax purposes - 263
Tax losses utilised (21,209 ) (583,362 )
Short term timing differences 5,400 -
Deferred tax from unrecognised tax loss or credit (110,528 ) 601,956
Total tax charge for the period 231,411 178,983
12. Intangible Assets
Goodwill
£
Cost
As at 1 April 2022 59,360
As at 31 March 2023 59,360
Amortisation
As at 1 April 2022 59,360
As at 31 March 2023 59,360
Net Book Value
As at 31 March 2023 -
As at 1 April 2022 -
13. Tangible Assets
Land & Property
Freehold Leasehold Motor Vehicles Fixtures & Fittings Total
£ £ £ £ £
Cost
As at 1 April 2022 7,132,492 4,687 119,516 4,051,438 11,308,133
Additions 831,348 - 65,654 935,518 1,832,520
As at 31 March 2023 7,963,840 4,687 185,170 4,986,956 13,140,653
Depreciation
As at 1 April 2022 142,743 - 36,807 696,292 875,842
Provided during the period 159,277 - 29,673 424,129 613,079
As at 31 March 2023 302,020 - 66,480 1,120,421 1,488,921
Net Book Value
As at 31 March 2023 7,661,820 4,687 118,690 3,866,535 11,651,732
As at 1 April 2022 6,989,749 4,687 82,709 3,355,146 10,432,291
Page 19
Page 20
14. Stocks
2023 2022
£ £
Stock - fuel 218,478 194,283
Stock - shop 2,361,567 2,512,000
2,580,045 2,706,283
15. Debtors
2023 2022
£ £
Due within one year
Trade debtors 390,105 515,351
Other debtors 149,242 199,826
539,347 715,177
16. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 959,120 1,187,691
Trade creditors 836,225 945,336
Bank loans and overdrafts 445,470 2,315,053
Other creditors 245,722 257,597
Corporation tax (151,563 ) 79,378
Taxation and social security 164,704 -
Accruals and deferred income 42,305 24,500
2,541,983 4,809,555
17. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 1,936,342 1,714,478
Bank loans 3,480,204 1,841,353
5,416,546 3,555,831
Page 20
Page 21
18. Loans
An analysis of the maturity of loans is given below:
2023 2022
£ £
Amounts falling due within one year or on demand:
Bank loans 444,163 205,602
444,163 205,602
2023 2022
£ £
Amounts falling due between one and five years:
Bank loans 3,480,204 1,841,353
3,480,204 1,841,353
19. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year 959,120 1,187,691
Later than one year and not later than five years 1,936,342 1,714,478
2,895,462 2,902,169
2,895,462 2,902,169
20. Deferred Taxation
The provision for deferred tax is made up as follows:
2023 2022
£ £
Other timing differences 712,483 601,955
21. Provisions for Liabilities
Deferred Tax Total
£ £
As at 1 April 2022 601,955 601,955
Additions 110,528 110,528
Balance at 31 March 2023 712,483 712,483
Page 21
Page 22
22. Share Capital
2023 2022
Allotted, called up and fully paid £ £
0 Ordinary Shares of £ 0 each - 2
1,002 Ordinary A shares of £ 1 each 1,002 -
1 Ordinary B shares of £ 1 each 1 -
1 Ordinary C shares of £ 1 each 1 -
1 Ordinary D shares of £ 1 each 1 -
1,005 2
23. Pension Commitments
The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund.
During the year the charge to profit or loss in respect of defined contribution schemes was £12,923 (2022: £8,764).
At the balance sheet date contributions of £NIL were due to the fund and are included in creditors.
24. Dividends
2023 2022
£ £
On equity shares:
Final dividend paid 100,000 100,000
100,000 100,000
25. Related Party Disclosures
Included in debtors is a sum of £204,767 due from RT Autoport Ltd, a company in which the directors connected party has material interest as a shareholder and director.  Included in debtors is a sum of £19,680 due from Tiana Holdings Ltd, a company in which the director has a material interest as a shareholder and director.
Included in creditors are amounts due for the following companies in which the directors have a material interest as shareholders or directors.
RT Autoport Ltd - £2,648
RT Braeside Ltd - £13,375
RT Managers Ltd - £55,072
During the year the company was provided management fees of £2,185,319 from companies in which the director has material interest as shareholder or directors. Included in other creditors in an amount of £244,373 due to the director. Total remuneration paid to key management personnel in the period was £107,407. 
Page 22