Acorah Software Products - Accounts Production 14.3.260 false true true 30 April 2022 1 May 2021 false 1 May 2022 30 April 2023 30 April 2023 09010720 Mr James Bradley iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09010720 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-04-30 09010720 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-04-30 09010720 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-04-30 09010720 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-04-30 09010720 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-05-01 2023-04-30 09010720 frs-core:AllSubsidiaries 2022-05-01 2023-04-30 09010720 frs-core:KeyManagementPersonnel 2022-05-01 2023-04-30 09010720 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-05-01 2023-04-30 09010720 frs-core:OtherRelatedParties 2022-05-01 2023-04-30 09010720 2022-04-30 09010720 2023-04-30 09010720 2022-05-01 2023-04-30 09010720 frs-core:CurrentFinancialInstruments 2023-04-30 09010720 frs-core:CurrentFinancialInstruments 2022-05-01 2023-04-30 09010720 frs-core:Non-currentFinancialInstruments 2023-04-30 09010720 frs-core:Non-currentFinancialInstruments 2022-05-01 2023-04-30 09010720 frs-core:CurrentFinancialInstruments 2022-05-01 2023-04-30 09010720 frs-core:CurrentFinancialInstruments 2023-04-30 09010720 frs-core:AfterOneYear 2022-05-01 2023-04-30 09010720 frs-core:BetweenOneFiveYears 2022-05-01 2023-04-30 09010720 frs-core:BetweenOneFiveYears 2023-04-30 09010720 frs-core:ComputerEquipment 2023-04-30 09010720 frs-core:ComputerEquipment 2022-05-01 2023-04-30 09010720 frs-core:ComputerEquipment 2022-04-30 09010720 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-04-30 09010720 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-05-01 2023-04-30 09010720 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-04-30 09010720 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-04-30 09010720 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-05-01 2023-04-30 09010720 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-04-30 09010720 frs-core:FurnitureFittings 2023-04-30 09010720 frs-core:FurnitureFittings 2022-05-01 2023-04-30 09010720 frs-core:FurnitureFittings 2022-04-30 09010720 frs-core:NetGoodwill 2023-04-30 09010720 frs-core:NetGoodwill 2022-05-01 2023-04-30 09010720 frs-core:NetGoodwill 2022-04-30 09010720 frs-core:InvestmentPropertyIncludedWithinPPE 2023-04-30 09010720 frs-core:InvestmentPropertyIncludedWithinPPE 2022-05-01 2023-04-30 09010720 frs-core:InvestmentPropertyIncludedWithinPPE 2022-04-30 09010720 frs-core:LandBuildings 2023-04-30 09010720 frs-core:LandBuildings 2022-05-01 2023-04-30 09010720 frs-core:LandBuildings 2022-04-30 09010720 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-04-30 09010720 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-05-01 2023-04-30 09010720 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-04-30 09010720 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-04-30 09010720 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-05-01 2023-04-30 09010720 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-04-30 09010720 frs-core:MoreThanFiveYears 2022-05-01 2023-04-30 09010720 frs-core:MoreThanFiveYears 2023-04-30 09010720 frs-core:MotorVehicles 2023-04-30 09010720 frs-core:MotorVehicles 2022-05-01 2023-04-30 09010720 frs-core:MotorVehicles 2022-04-30 09010720 frs-core:OtherResidualIntangibleAssets 2023-04-30 09010720 frs-core:OtherResidualIntangibleAssets 2022-05-01 2023-04-30 09010720 frs-core:OtherResidualIntangibleAssets 2022-04-30 09010720 frs-core:PlantMachinery 2023-04-30 09010720 frs-core:PlantMachinery 2022-05-01 2023-04-30 09010720 frs-core:PlantMachinery 2022-04-30 09010720 frs-core:Secured 2023-04-30 09010720 frs-core:Unsecured 2023-04-30 09010720 frs-core:WithinOneYear 2022-05-01 2023-04-30 09010720 frs-core:WithinOneYear 2023-04-30 09010720 frs-core:CapitalRedemptionReserve 2022-05-01 2023-04-30 09010720 frs-core:CapitalRedemptionReserve 2022-04-30 09010720 frs-core:CapitalRedemptionReserve 2023-04-30 09010720 frs-core:OtherReservesSubtotal 2022-05-01 2023-04-30 09010720 frs-core:OtherReservesSubtotal 2022-04-30 09010720 frs-core:OtherReservesSubtotal 2023-04-30 09010720 frs-core:RevaluationReserve 2022-05-01 2023-04-30 09010720 frs-core:RevaluationReserve 2022-04-30 09010720 frs-core:RevaluationReserve 2023-04-30 09010720 frs-core:SharePremium 2022-05-01 2023-04-30 09010720 frs-core:SharePremium 2022-04-30 09010720 frs-core:SharePremium 2023-04-30 09010720 frs-core:ShareCapital 2022-05-01 2023-04-30 09010720 frs-core:ShareCapital 2022-04-30 09010720 frs-core:ShareCapital 2023-04-30 09010720 frs-core:RetainedEarningsAccumulatedLosses 2022-05-01 2023-04-30 09010720 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-04-30 09010720 frs-core:RetainedEarningsAccumulatedLosses 2023-04-30 09010720 frs-core:RetainedEarningsAccumulatedLosses 2022-04-30 09010720 frs-core:RetainedEarningsAccumulatedLosses 2023-04-30 09010720 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-04-30 09010720 frs-countries:UnitedKingdom 2022-05-01 2023-04-30 09010720 frs-countries:Europe 2022-05-01 2023-04-30 09010720 frs-countries:NorthAmerica 2022-05-01 2023-04-30 09010720 frs-countries:SouthAmerica 2022-05-01 2023-04-30 09010720 frs-countries:Asia 2022-05-01 2023-04-30 09010720 frs-countries:RestWorldOutsideUK 2022-05-01 2023-04-30 09010720 frs-bus:HighestPaidDirector 2022-05-01 2023-04-30 09010720 frs-bus:PrivateLimitedCompanyLtd 2022-05-01 2023-04-30 09010720 frs-bus:CompanyLimitedByGuarantee 2022-05-01 2023-04-30 09010720 frs-bus:LimitedLiabilityPartnershipLLP 2022-05-01 2023-04-30 09010720 frs-bus:LimitedLiabilityPartnershipsSORP 2022-05-01 2023-04-30 09010720 frs-bus:FullAccounts 2022-05-01 2023-04-30 09010720 frs-bus:FilletedAccounts 2022-05-01 2023-04-30 09010720 frs-bus:AbridgedAccounts 2022-05-01 2023-04-30 09010720 frs-bus:FRS102 2022-05-01 2023-04-30 09010720 frs-bus:MediumEntities 2022-05-01 2023-04-30 09010720 frs-bus:SmallEntities 2022-05-01 2023-04-30 09010720 frs-bus:EntityHasNeverTraded 2022-05-01 2023-04-30 09010720 frs-bus:EntityNoLongerTradingButTradedInPast 2022-05-01 2023-04-30 09010720 frs-bus:Audited 2022-05-01 2023-04-30 09010720 frs-bus:AuditExempt-NoAccountantsReport 2022-05-01 2023-04-30 09010720 frs-bus:AuditExemptWithAccountantsReport 2022-05-01 2023-04-30 09010720 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-05-01 2023-04-30 09010720 frs-bus:LargeCompaniesRegimeForAccounts 2022-05-01 2023-04-30 09010720 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-05-01 2023-04-30 09010720 frs-bus:SmallCompaniesRegimeForAccounts 2022-05-01 2023-04-30 09010720 frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-05-01 2023-04-30 09010720 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-05-01 2023-04-30 09010720 frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-05-01 2023-04-30 09010720 frs-bus:OrdinaryShareClass1 2022-05-01 2023-04-30 09010720 frs-bus:OrdinaryShareClass1 2022-04-30 09010720 frs-bus:OrdinaryShareClass1 2023-04-30 09010720 frs-bus:OrdinaryShareClass2 2022-05-01 2023-04-30 09010720 frs-bus:OrdinaryShareClass2 2022-04-30 09010720 frs-bus:OrdinaryShareClass2 2023-04-30 09010720 frs-bus:OrdinaryShareClass3 2022-05-01 2023-04-30 09010720 frs-bus:OrdinaryShareClass3 2022-04-30 09010720 frs-bus:OrdinaryShareClass3 2023-04-30 09010720 frs-bus:OrdinaryShareClass4 2022-05-01 2023-04-30 09010720 frs-bus:OrdinaryShareClass4 2022-04-30 09010720 frs-bus:OrdinaryShareClass4 2023-04-30 09010720 frs-bus:OrdinaryShareClass5 2022-05-01 2023-04-30 09010720 frs-bus:OrdinaryShareClass5 2022-04-30 09010720 frs-bus:OrdinaryShareClass5 2023-04-30 09010720 frs-bus:PreferenceShareClass1 2022-05-01 2023-04-30 09010720 frs-bus:PreferenceShareClass1 2022-04-30 09010720 frs-bus:PreferenceShareClass1 2023-04-30 09010720 frs-bus:PreferenceShareClass2 2022-05-01 2023-04-30 09010720 frs-bus:PreferenceShareClass2 2022-04-30 09010720 frs-bus:PreferenceShareClass2 2023-04-30 09010720 frs-bus:PreferenceShareClass3 2022-05-01 2023-04-30 09010720 frs-bus:PreferenceShareClass3 2022-04-30 09010720 frs-bus:PreferenceShareClass3 2023-04-30 09010720 frs-bus:PreferenceShareClass4 2022-05-01 2023-04-30 09010720 frs-bus:PreferenceShareClass4 2022-04-30 09010720 frs-bus:PreferenceShareClass4 2023-04-30 09010720 frs-bus:PreferenceShareClass5 2022-05-01 2023-04-30 09010720 frs-bus:PreferenceShareClass5 2022-04-30 09010720 frs-bus:PreferenceShareClass5 2023-04-30 09010720 1 2022-05-01 2023-04-30 09010720 1 2023-04-30 09010720 1 2022-05-01 2023-04-30 09010720 frs-core:LeasedAssets 2022-05-01 2023-04-30 09010720 frs-core:OwnedAssets 2022-05-01 2023-04-30 09010720 frs-core:CurrencyRisk 2022-05-01 2023-04-30 09010720 frs-core:MarketRisk 2022-05-01 2023-04-30 09010720 frs-core:InterestRateRisk 2022-05-01 2023-04-30 09010720 frs-core:DeferredTaxation 2022-05-01 2023-04-30 09010720 frs-core:DeferredTaxation 2022-04-30 09010720 frs-core:DeferredTaxation 2023-04-30 09010720 frs-core:OtherProvisionsContingentLiabilities 2022-05-01 2023-04-30 09010720 frs-core:OtherProvisionsContingentLiabilities 2022-04-30 09010720 frs-core:OtherProvisionsContingentLiabilities 2023-04-30 09010720 frs-core:ProvisionsDeferredTax 2023-04-30 09010720 frs-core:OtherDeferredTax 2023-04-30 09010720 frs-core:AcceleratedTaxDepreciationDeferredTax 2023-04-30 09010720 frs-core:TaxLossesCarry-forwardsDeferredTax 2023-04-30 09010720 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-04-30 09010720 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-05-01 2023-04-30 09010720 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-04-30 09010720 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-04-30 09010720 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-05-01 2023-04-30 09010720 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-04-30 09010720 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-04-30 09010720 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-05-01 2023-04-30 09010720 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-04-30 09010720 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-04-30 09010720 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-04-30 09010720 frs-core:RevaluationInvestmentPropertyDeferredTax 2023-04-30 09010720 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-04-30 09010720 frs-core:OtherPost-employmentBenefitsDeferredTax 2023-04-30 09010720 frs-core:Share-basedPaymentsDeferredTax 2023-04-30 09010720 frs-core:TaxCreditsDeferredTax 2023-04-30 09010720 frs-core:CostValuation 2022-04-30 09010720 frs-core:AdditionsToInvestments 2023-04-30 09010720 frs-core:DisposalsRepaymentsInvestments 2023-04-30 09010720 frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-04-30 09010720 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-04-30 09010720 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-04-30 09010720 frs-core:OtherIncreaseDecreaseInInvestments 2023-04-30 09010720 frs-core:CostValuation 2023-04-30 09010720 frs-core:ProvisionsForImpairmentInvestments 2022-04-30 09010720 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-04-30 09010720 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-04-30 09010720 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-04-30 09010720 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-04-30 09010720 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-04-30 09010720 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-04-30 09010720 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-04-30 09010720 frs-core:ProvisionsForImpairmentInvestments 2023-04-30 09010720 frs-core:ListedExchangeTraded 2023-04-30 09010720 frs-core:ListedExchangeTraded 2022-04-30 09010720 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-04-30 09010720 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-04-30 09010720 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-04-30 09010720 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-04-30 09010720 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-04-30 09010720 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-04-30 09010720 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-04-30 09010720 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-04-30 09010720 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-04-30 09010720 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-04-30 09010720 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-04-30 09010720 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-04-30 09010720 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-04-30 09010720 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-04-30 09010720 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-04-30 09010720 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-04-30 09010720 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-04-30 09010720 frs-core:UnlistedNon-exchangeTraded 2023-04-30 09010720 frs-core:UnlistedNon-exchangeTraded 2022-04-30 09010720 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-04-30 09010720 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-04-30 09010720 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-04-30 09010720 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-04-30 09010720 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-04-30 09010720 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-04-30 09010720 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-04-30 09010720 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-04-30 09010720 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-04-30 09010720 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-04-30 09010720 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-04-30 09010720 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-04-30 09010720 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-04-30 09010720 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-04-30 09010720 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-04-30 09010720 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-04-30 09010720 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-04-30 09010720 dpl-frs:CostSales 2022-05-01 2023-04-30 09010720 dpl-frs:CostSales 2022-04-30 09010720 dpl-frs:CostSales 2023-04-30 09010720 dpl-frs:DistributionCosts 2022-05-01 2023-04-30 09010720 dpl-frs:AdministrativeExpenses 2022-05-01 2023-04-30 09010720 frs-bus:Director1 2022-05-01 2023-04-30 09010720 frs-bus:Director1 2022-04-30 09010720 frs-bus:Director1 2023-04-30 09010720 1 2022-05-01 2023-04-30 09010720 frs-core:CurrentFinancialInstruments 1 2023-04-30 09010720 frs-core:Non-currentFinancialInstruments 1 2023-04-30 09010720 2 2022-05-01 2023-04-30 09010720 frs-core:CurrentFinancialInstruments 2 2023-04-30 09010720 frs-core:Non-currentFinancialInstruments 2 2023-04-30 09010720 3 2022-05-01 2023-04-30 09010720 frs-core:CurrentFinancialInstruments 3 2023-04-30 09010720 frs-core:Non-currentFinancialInstruments 3 2023-04-30 09010720 4 2022-05-01 2023-04-30 09010720 frs-core:CurrentFinancialInstruments 4 2023-04-30 09010720 frs-core:Non-currentFinancialInstruments 4 2023-04-30 09010720 5 2022-05-01 2023-04-30 09010720 frs-core:CurrentFinancialInstruments 5 2023-04-30 09010720 frs-core:Non-currentFinancialInstruments 5 2023-04-30 09010720 6 2022-05-01 2023-04-30 09010720 frs-core:CurrentFinancialInstruments 6 2023-04-30 09010720 frs-core:Non-currentFinancialInstruments 6 2023-04-30 09010720 7 2022-05-01 2023-04-30 09010720 frs-core:CurrentFinancialInstruments 7 2023-04-30 09010720 frs-core:Non-currentFinancialInstruments 7 2023-04-30 09010720 8 2022-05-01 2023-04-30 09010720 frs-core:CurrentFinancialInstruments 8 2023-04-30 09010720 frs-core:Non-currentFinancialInstruments 8 2023-04-30 09010720 9 2022-05-01 2023-04-30 09010720 frs-core:CurrentFinancialInstruments 9 2023-04-30 09010720 frs-core:Non-currentFinancialInstruments 9 2023-04-30 09010720 10 2022-05-01 2023-04-30 09010720 frs-core:CurrentFinancialInstruments 10 2023-04-30 09010720 frs-core:Non-currentFinancialInstruments 10 2023-04-30 09010720 11 2022-05-01 2023-04-30 09010720 frs-core:CurrentFinancialInstruments 11 2023-04-30 09010720 frs-core:Non-currentFinancialInstruments 11 2023-04-30 09010720 12 2022-05-01 2023-04-30 09010720 frs-core:CurrentFinancialInstruments 12 2023-04-30 09010720 frs-core:Non-currentFinancialInstruments 12 2023-04-30 09010720 13 2022-05-01 2023-04-30 09010720 frs-core:CurrentFinancialInstruments 13 2023-04-30 09010720 frs-core:Non-currentFinancialInstruments 13 2023-04-30 09010720 14 2022-05-01 2023-04-30 09010720 frs-core:CurrentFinancialInstruments 14 2023-04-30 09010720 frs-core:Non-currentFinancialInstruments 14 2023-04-30 09010720 15 2022-05-01 2023-04-30 09010720 frs-core:CurrentFinancialInstruments 15 2023-04-30 09010720 frs-core:Non-currentFinancialInstruments 15 2023-04-30 09010720 16 2022-05-01 2023-04-30 09010720 frs-core:CurrentFinancialInstruments 16 2023-04-30 09010720 frs-core:Non-currentFinancialInstruments 16 2023-04-30 09010720 17 2022-05-01 2023-04-30 09010720 frs-core:CurrentFinancialInstruments 17 2023-04-30 09010720 frs-core:Non-currentFinancialInstruments 17 2023-04-30 09010720 18 2022-05-01 2023-04-30 09010720 frs-core:CurrentFinancialInstruments 18 2023-04-30 09010720 frs-core:Non-currentFinancialInstruments 18 2023-04-30 09010720 19 2022-05-01 2023-04-30 09010720 frs-core:CurrentFinancialInstruments 19 2023-04-30 09010720 frs-core:Non-currentFinancialInstruments 19 2023-04-30 09010720 20 2022-05-01 2023-04-30 09010720 frs-core:CurrentFinancialInstruments 20 2023-04-30 09010720 frs-core:Non-currentFinancialInstruments 20 2023-04-30 09010720 dpl-frs:Item1 2022-05-01 2023-04-30 09010720 dpl-frs:Item1 2022-04-30 09010720 dpl-frs:Item1 2023-04-30 09010720 dpl-frs:CostSales dpl-frs:Item1 2022-05-01 2023-04-30 09010720 dpl-frs:CostSales dpl-frs:Item1 2022-04-30 09010720 dpl-frs:CostSales dpl-frs:Item1 2023-04-30 09010720 dpl-frs:DistributionCosts dpl-frs:Item1 2022-05-01 2023-04-30 09010720 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-05-01 2023-04-30 09010720 dpl-frs:Item2 2022-05-01 2023-04-30 09010720 dpl-frs:Item2 2022-04-30 09010720 dpl-frs:Item2 2023-04-30 09010720 dpl-frs:CostSales dpl-frs:Item2 2022-05-01 2023-04-30 09010720 dpl-frs:CostSales dpl-frs:Item2 2022-04-30 09010720 dpl-frs:CostSales dpl-frs:Item2 2023-04-30 09010720 dpl-frs:DistributionCosts dpl-frs:Item2 2022-05-01 2023-04-30 09010720 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-05-01 2023-04-30 09010720 dpl-frs:Item3 2022-05-01 2023-04-30 09010720 dpl-frs:Item3 2022-04-30 09010720 dpl-frs:Item3 2023-04-30 09010720 dpl-frs:CostSales dpl-frs:Item3 2022-05-01 2023-04-30 09010720 dpl-frs:CostSales dpl-frs:Item3 2022-04-30 09010720 dpl-frs:CostSales dpl-frs:Item3 2023-04-30 09010720 dpl-frs:DistributionCosts dpl-frs:Item3 2022-05-01 2023-04-30 09010720 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-05-01 2023-04-30 09010720 dpl-frs:Item4 2022-05-01 2023-04-30 09010720 dpl-frs:Item4 2022-04-30 09010720 dpl-frs:Item4 2023-04-30 09010720 dpl-frs:CostSales dpl-frs:Item4 2022-05-01 2023-04-30 09010720 dpl-frs:CostSales dpl-frs:Item4 2022-04-30 09010720 dpl-frs:CostSales dpl-frs:Item4 2023-04-30 09010720 dpl-frs:DistributionCosts dpl-frs:Item4 2022-05-01 2023-04-30 09010720 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-05-01 2023-04-30 09010720 dpl-frs:Item5 2022-05-01 2023-04-30 09010720 dpl-frs:Item5 2022-04-30 09010720 dpl-frs:Item5 2023-04-30 09010720 dpl-frs:CostSales dpl-frs:Item5 2022-05-01 2023-04-30 09010720 dpl-frs:CostSales dpl-frs:Item5 2022-04-30 09010720 dpl-frs:CostSales dpl-frs:Item5 2023-04-30 09010720 dpl-frs:DistributionCosts dpl-frs:Item5 2022-05-01 2023-04-30 09010720 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-05-01 2023-04-30 09010720 dpl-frs:Item6 2022-05-01 2023-04-30 09010720 dpl-frs:Item6 2022-04-30 09010720 dpl-frs:Item6 2023-04-30 09010720 dpl-frs:CostSales dpl-frs:Item6 2022-05-01 2023-04-30 09010720 dpl-frs:CostSales dpl-frs:Item6 2022-04-30 09010720 dpl-frs:CostSales dpl-frs:Item6 2023-04-30 09010720 dpl-frs:DistributionCosts dpl-frs:Item6 2022-05-01 2023-04-30 09010720 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-05-01 2023-04-30 09010720 dpl-frs:Item7 2022-05-01 2023-04-30 09010720 dpl-frs:Item7 2022-04-30 09010720 dpl-frs:Item7 2023-04-30 09010720 dpl-frs:CostSales dpl-frs:Item7 2022-05-01 2023-04-30 09010720 dpl-frs:CostSales dpl-frs:Item7 2022-04-30 09010720 dpl-frs:CostSales dpl-frs:Item7 2023-04-30 09010720 dpl-frs:DistributionCosts dpl-frs:Item7 2022-05-01 2023-04-30 09010720 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-05-01 2023-04-30 09010720 dpl-frs:Item8 2022-05-01 2023-04-30 09010720 dpl-frs:Item8 2022-04-30 09010720 dpl-frs:Item8 2023-04-30 09010720 dpl-frs:CostSales dpl-frs:Item8 2022-05-01 2023-04-30 09010720 dpl-frs:CostSales dpl-frs:Item8 2022-04-30 09010720 dpl-frs:CostSales dpl-frs:Item8 2023-04-30 09010720 dpl-frs:DistributionCosts dpl-frs:Item8 2022-05-01 2023-04-30 09010720 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-05-01 2023-04-30 09010720 dpl-frs:Item9 2022-05-01 2023-04-30 09010720 dpl-frs:Item9 2022-04-30 09010720 dpl-frs:Item9 2023-04-30 09010720 dpl-frs:CostSales dpl-frs:Item9 2022-05-01 2023-04-30 09010720 dpl-frs:CostSales dpl-frs:Item9 2022-04-30 09010720 dpl-frs:CostSales dpl-frs:Item9 2023-04-30 09010720 dpl-frs:DistributionCosts dpl-frs:Item9 2022-05-01 2023-04-30 09010720 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-05-01 2023-04-30 09010720 dpl-frs:Item10 2022-05-01 2023-04-30 09010720 dpl-frs:Item10 2022-04-30 09010720 dpl-frs:Item10 2023-04-30 09010720 dpl-frs:CostSales dpl-frs:Item10 2022-05-01 2023-04-30 09010720 dpl-frs:CostSales dpl-frs:Item10 2022-04-30 09010720 dpl-frs:CostSales dpl-frs:Item10 2023-04-30 09010720 dpl-frs:DistributionCosts dpl-frs:Item10 2022-05-01 2023-04-30 09010720 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-05-01 2023-04-30 09010720 dpl-frs:Item11 2022-05-01 2023-04-30 09010720 dpl-frs:Item11 2022-04-30 09010720 dpl-frs:Item11 2023-04-30 09010720 dpl-frs:CostSales dpl-frs:Item11 2022-05-01 2023-04-30 09010720 dpl-frs:CostSales dpl-frs:Item11 2022-04-30 09010720 dpl-frs:CostSales dpl-frs:Item11 2023-04-30 09010720 dpl-frs:DistributionCosts dpl-frs:Item11 2022-05-01 2023-04-30 09010720 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-05-01 2023-04-30 09010720 dpl-frs:Item12 2022-05-01 2023-04-30 09010720 dpl-frs:Item12 2022-04-30 09010720 dpl-frs:Item12 2023-04-30 09010720 dpl-frs:CostSales dpl-frs:Item12 2022-05-01 2023-04-30 09010720 dpl-frs:CostSales dpl-frs:Item12 2022-04-30 09010720 dpl-frs:CostSales dpl-frs:Item12 2023-04-30 09010720 dpl-frs:DistributionCosts dpl-frs:Item12 2022-05-01 2023-04-30 09010720 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-05-01 2023-04-30 09010720 1 2022-05-01 2023-04-30 09010720 frs-countries:EnglandWales 2022-05-01 2023-04-30 09010720 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-04-30 09010720 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-04-30 09010720 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-04-30 09010720 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-04-30 09010720 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-05-01 2022-04-30 09010720 frs-core:AllSubsidiaries 2021-05-01 2022-04-30 09010720 frs-core:KeyManagementPersonnel 2021-05-01 2022-04-30 09010720 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-05-01 2022-04-30 09010720 frs-core:OtherRelatedParties 2021-05-01 2022-04-30 09010720 2021-04-30 09010720 2022-04-30 09010720 2021-05-01 2022-04-30 09010720 frs-core:CurrentFinancialInstruments 2022-04-30 09010720 frs-core:CurrentFinancialInstruments 2021-05-01 2022-04-30 09010720 frs-core:Non-currentFinancialInstruments 2022-04-30 09010720 frs-core:Non-currentFinancialInstruments 2021-05-01 2022-04-30 09010720 frs-core:CurrentFinancialInstruments 2021-05-01 2022-04-30 09010720 frs-core:CurrentFinancialInstruments 2022-04-30 09010720 frs-core:AfterOneYear 2021-05-01 2022-04-30 09010720 frs-core:BetweenOneFiveYears 2021-05-01 2022-04-30 09010720 frs-core:BetweenOneFiveYears 2022-04-30 09010720 frs-core:ComputerEquipment 2022-04-30 09010720 frs-core:ComputerEquipment 2021-05-01 2022-04-30 09010720 frs-core:ComputerEquipment 2021-04-30 09010720 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-04-30 09010720 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-05-01 2022-04-30 09010720 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-04-30 09010720 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-04-30 09010720 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-05-01 2022-04-30 09010720 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-04-30 09010720 frs-core:FurnitureFittings 2022-04-30 09010720 frs-core:FurnitureFittings 2021-05-01 2022-04-30 09010720 frs-core:FurnitureFittings 2021-04-30 09010720 frs-core:NetGoodwill 2022-04-30 09010720 frs-core:NetGoodwill 2021-05-01 2022-04-30 09010720 frs-core:NetGoodwill 2021-04-30 09010720 frs-core:InvestmentPropertyIncludedWithinPPE 2022-04-30 09010720 frs-core:InvestmentPropertyIncludedWithinPPE 2021-05-01 2022-04-30 09010720 frs-core:InvestmentPropertyIncludedWithinPPE 2021-04-30 09010720 frs-core:LandBuildings 2022-04-30 09010720 frs-core:LandBuildings 2021-05-01 2022-04-30 09010720 frs-core:LandBuildings 2021-04-30 09010720 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-04-30 09010720 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-05-01 2022-04-30 09010720 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-04-30 09010720 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-04-30 09010720 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-05-01 2022-04-30 09010720 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-04-30 09010720 frs-core:MoreThanFiveYears 2021-05-01 2022-04-30 09010720 frs-core:MoreThanFiveYears 2022-04-30 09010720 frs-core:MotorVehicles 2022-04-30 09010720 frs-core:MotorVehicles 2021-05-01 2022-04-30 09010720 frs-core:MotorVehicles 2021-04-30 09010720 frs-core:OtherResidualIntangibleAssets 2022-04-30 09010720 frs-core:OtherResidualIntangibleAssets 2021-05-01 2022-04-30 09010720 frs-core:OtherResidualIntangibleAssets 2021-04-30 09010720 frs-core:PlantMachinery 2022-04-30 09010720 frs-core:PlantMachinery 2021-05-01 2022-04-30 09010720 frs-core:PlantMachinery 2021-04-30 09010720 frs-core:Secured 2022-04-30 09010720 frs-core:Unsecured 2022-04-30 09010720 frs-core:WithinOneYear 2021-05-01 2022-04-30 09010720 frs-core:WithinOneYear 2022-04-30 09010720 frs-core:CapitalRedemptionReserve 2021-05-01 2022-04-30 09010720 frs-core:CapitalRedemptionReserve 2021-04-30 09010720 frs-core:CapitalRedemptionReserve 2022-04-30 09010720 frs-core:OtherReservesSubtotal 2021-05-01 2022-04-30 09010720 frs-core:OtherReservesSubtotal 2021-04-30 09010720 frs-core:OtherReservesSubtotal 2022-04-30 09010720 frs-core:RevaluationReserve 2021-05-01 2022-04-30 09010720 frs-core:RevaluationReserve 2021-04-30 09010720 frs-core:RevaluationReserve 2022-04-30 09010720 frs-core:SharePremium 2021-05-01 2022-04-30 09010720 frs-core:SharePremium 2021-04-30 09010720 frs-core:SharePremium 2022-04-30 09010720 frs-core:ShareCapital 2021-05-01 2022-04-30 09010720 frs-core:ShareCapital 2021-04-30 09010720 frs-core:ShareCapital 2022-04-30 09010720 frs-core:RetainedEarningsAccumulatedLosses 2021-05-01 2022-04-30 09010720 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-04-30 09010720 frs-core:RetainedEarningsAccumulatedLosses 2022-04-30 09010720 frs-core:RetainedEarningsAccumulatedLosses 2021-04-30 09010720 frs-core:RetainedEarningsAccumulatedLosses 2022-04-30 09010720 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-04-30 09010720 frs-countries:UnitedKingdom 2021-05-01 2022-04-30 09010720 frs-countries:Europe 2021-05-01 2022-04-30 09010720 frs-countries:NorthAmerica 2021-05-01 2022-04-30 09010720 frs-countries:SouthAmerica 2021-05-01 2022-04-30 09010720 frs-countries:Asia 2021-05-01 2022-04-30 09010720 frs-countries:RestWorldOutsideUK 2021-05-01 2022-04-30 09010720 frs-bus:HighestPaidDirector 2021-05-01 2022-04-30 09010720 frs-bus:PrivateLimitedCompanyLtd 2021-05-01 2022-04-30 09010720 frs-bus:CompanyLimitedByGuarantee 2021-05-01 2022-04-30 09010720 frs-bus:LimitedLiabilityPartnershipLLP 2021-05-01 2022-04-30 09010720 frs-bus:LimitedLiabilityPartnershipsSORP 2021-05-01 2022-04-30 09010720 frs-bus:FullAccounts 2021-05-01 2022-04-30 09010720 frs-bus:FilletedAccounts 2021-05-01 2022-04-30 09010720 frs-bus:AbridgedAccounts 2021-05-01 2022-04-30 09010720 frs-bus:FRS102 2021-05-01 2022-04-30 09010720 frs-bus:MediumEntities 2021-05-01 2022-04-30 09010720 frs-bus:SmallEntities 2021-05-01 2022-04-30 09010720 frs-bus:EntityHasNeverTraded 2021-05-01 2022-04-30 09010720 frs-bus:EntityNoLongerTradingButTradedInPast 2021-05-01 2022-04-30 09010720 frs-bus:Audited 2021-05-01 2022-04-30 09010720 frs-bus:AuditExempt-NoAccountantsReport 2021-05-01 2022-04-30 09010720 frs-bus:AuditExemptWithAccountantsReport 2021-05-01 2022-04-30 09010720 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-05-01 2022-04-30 09010720 frs-bus:LargeCompaniesRegimeForAccounts 2021-05-01 2022-04-30 09010720 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-05-01 2022-04-30 09010720 frs-bus:SmallCompaniesRegimeForAccounts 2021-05-01 2022-04-30 09010720 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-05-01 2022-04-30 09010720 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-05-01 2022-04-30 09010720 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-05-01 2022-04-30 09010720 frs-bus:OrdinaryShareClass1 2021-05-01 2022-04-30 09010720 frs-bus:OrdinaryShareClass1 2021-04-30 09010720 frs-bus:OrdinaryShareClass1 2022-04-30 09010720 frs-bus:OrdinaryShareClass2 2021-05-01 2022-04-30 09010720 frs-bus:OrdinaryShareClass2 2021-04-30 09010720 frs-bus:OrdinaryShareClass2 2022-04-30 09010720 frs-bus:OrdinaryShareClass3 2021-05-01 2022-04-30 09010720 frs-bus:OrdinaryShareClass3 2021-04-30 09010720 frs-bus:OrdinaryShareClass3 2022-04-30 09010720 frs-bus:OrdinaryShareClass4 2021-05-01 2022-04-30 09010720 frs-bus:OrdinaryShareClass4 2021-04-30 09010720 frs-bus:OrdinaryShareClass4 2022-04-30 09010720 frs-bus:OrdinaryShareClass5 2021-05-01 2022-04-30 09010720 frs-bus:OrdinaryShareClass5 2021-04-30 09010720 frs-bus:OrdinaryShareClass5 2022-04-30 09010720 frs-bus:PreferenceShareClass1 2021-05-01 2022-04-30 09010720 frs-bus:PreferenceShareClass1 2021-04-30 09010720 frs-bus:PreferenceShareClass1 2022-04-30 09010720 frs-bus:PreferenceShareClass2 2021-05-01 2022-04-30 09010720 frs-bus:PreferenceShareClass2 2021-04-30 09010720 frs-bus:PreferenceShareClass2 2022-04-30 09010720 frs-bus:PreferenceShareClass3 2021-05-01 2022-04-30 09010720 frs-bus:PreferenceShareClass3 2021-04-30 09010720 frs-bus:PreferenceShareClass3 2022-04-30 09010720 frs-bus:PreferenceShareClass4 2021-05-01 2022-04-30 09010720 frs-bus:PreferenceShareClass4 2021-04-30 09010720 frs-bus:PreferenceShareClass4 2022-04-30 09010720 frs-bus:PreferenceShareClass5 2021-05-01 2022-04-30 09010720 frs-bus:PreferenceShareClass5 2021-04-30 09010720 frs-bus:PreferenceShareClass5 2022-04-30 09010720 1 2021-05-01 2022-04-30 09010720 1 2022-04-30 09010720 1 2021-05-01 2022-04-30 09010720 frs-core:LeasedAssets 2021-05-01 2022-04-30 09010720 frs-core:OwnedAssets 2021-05-01 2022-04-30 09010720 frs-core:CurrencyRisk 2021-05-01 2022-04-30 09010720 frs-core:MarketRisk 2021-05-01 2022-04-30 09010720 frs-core:InterestRateRisk 2021-05-01 2022-04-30 09010720 frs-core:DeferredTaxation 2021-05-01 2022-04-30 09010720 frs-core:DeferredTaxation 2021-04-30 09010720 frs-core:DeferredTaxation 2022-04-30 09010720 frs-core:OtherProvisionsContingentLiabilities 2021-05-01 2022-04-30 09010720 frs-core:OtherProvisionsContingentLiabilities 2021-04-30 09010720 frs-core:OtherProvisionsContingentLiabilities 2022-04-30 09010720 frs-core:ProvisionsDeferredTax 2022-04-30 09010720 frs-core:OtherDeferredTax 2022-04-30 09010720 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-04-30 09010720 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-04-30 09010720 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-04-30 09010720 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-05-01 2022-04-30 09010720 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-04-30 09010720 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-04-30 09010720 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-05-01 2022-04-30 09010720 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-04-30 09010720 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-04-30 09010720 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-05-01 2022-04-30 09010720 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-04-30 09010720 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-04-30 09010720 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-04-30 09010720 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-04-30 09010720 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-04-30 09010720 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-04-30 09010720 frs-core:Share-basedPaymentsDeferredTax 2022-04-30 09010720 frs-core:TaxCreditsDeferredTax 2022-04-30 09010720 frs-core:CostValuation 2021-04-30 09010720 frs-core:AdditionsToInvestments 2022-04-30 09010720 frs-core:DisposalsRepaymentsInvestments 2022-04-30 09010720 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-04-30 09010720 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-04-30 09010720 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-04-30 09010720 frs-core:OtherIncreaseDecreaseInInvestments 2022-04-30 09010720 frs-core:CostValuation 2022-04-30 09010720 frs-core:ProvisionsForImpairmentInvestments 2021-04-30 09010720 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-04-30 09010720 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-04-30 09010720 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-04-30 09010720 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-04-30 09010720 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-04-30 09010720 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-04-30 09010720 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-04-30 09010720 frs-core:ProvisionsForImpairmentInvestments 2022-04-30 09010720 frs-core:ListedExchangeTraded 2022-04-30 09010720 frs-core:ListedExchangeTraded 2021-04-30 09010720 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-04-30 09010720 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-04-30 09010720 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-04-30 09010720 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-04-30 09010720 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-04-30 09010720 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-04-30 09010720 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-04-30 09010720 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-04-30 09010720 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-04-30 09010720 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-04-30 09010720 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-04-30 09010720 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-04-30 09010720 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-04-30 09010720 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-04-30 09010720 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-04-30 09010720 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-04-30 09010720 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-04-30 09010720 frs-core:UnlistedNon-exchangeTraded 2022-04-30 09010720 frs-core:UnlistedNon-exchangeTraded 2021-04-30 09010720 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-04-30 09010720 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-04-30 09010720 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-04-30 09010720 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-04-30 09010720 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-04-30 09010720 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-04-30 09010720 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-04-30 09010720 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-04-30 09010720 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-04-30 09010720 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-04-30 09010720 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-04-30 09010720 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-04-30 09010720 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-04-30 09010720 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-04-30 09010720 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-04-30 09010720 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-04-30 09010720 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-04-30 09010720 dpl-frs:CostSales 2021-05-01 2022-04-30 09010720 dpl-frs:CostSales 2021-04-30 09010720 dpl-frs:CostSales 2022-04-30 09010720 dpl-frs:DistributionCosts 2021-05-01 2022-04-30 09010720 dpl-frs:AdministrativeExpenses 2021-05-01 2022-04-30 09010720 frs-bus:Director1 2021-05-01 2022-04-30 09010720 frs-bus:Director1 2021-04-30 09010720 frs-bus:Director1 2022-04-30 09010720 1 2021-05-01 2022-04-30 09010720 frs-core:CurrentFinancialInstruments 1 2022-04-30 09010720 frs-core:Non-currentFinancialInstruments 1 2022-04-30 09010720 2 2021-05-01 2022-04-30 09010720 frs-core:CurrentFinancialInstruments 2 2022-04-30 09010720 frs-core:Non-currentFinancialInstruments 2 2022-04-30 09010720 3 2021-05-01 2022-04-30 09010720 frs-core:CurrentFinancialInstruments 3 2022-04-30 09010720 frs-core:Non-currentFinancialInstruments 3 2022-04-30 09010720 4 2021-05-01 2022-04-30 09010720 frs-core:CurrentFinancialInstruments 4 2022-04-30 09010720 frs-core:Non-currentFinancialInstruments 4 2022-04-30 09010720 5 2021-05-01 2022-04-30 09010720 frs-core:CurrentFinancialInstruments 5 2022-04-30 09010720 frs-core:Non-currentFinancialInstruments 5 2022-04-30 09010720 6 2021-05-01 2022-04-30 09010720 frs-core:CurrentFinancialInstruments 6 2022-04-30 09010720 frs-core:Non-currentFinancialInstruments 6 2022-04-30 09010720 7 2021-05-01 2022-04-30 09010720 frs-core:CurrentFinancialInstruments 7 2022-04-30 09010720 frs-core:Non-currentFinancialInstruments 7 2022-04-30 09010720 8 2021-05-01 2022-04-30 09010720 frs-core:CurrentFinancialInstruments 8 2022-04-30 09010720 frs-core:Non-currentFinancialInstruments 8 2022-04-30 09010720 9 2021-05-01 2022-04-30 09010720 frs-core:CurrentFinancialInstruments 9 2022-04-30 09010720 frs-core:Non-currentFinancialInstruments 9 2022-04-30 09010720 10 2021-05-01 2022-04-30 09010720 frs-core:CurrentFinancialInstruments 10 2022-04-30 09010720 frs-core:Non-currentFinancialInstruments 10 2022-04-30 09010720 11 2021-05-01 2022-04-30 09010720 frs-core:CurrentFinancialInstruments 11 2022-04-30 09010720 frs-core:Non-currentFinancialInstruments 11 2022-04-30 09010720 12 2021-05-01 2022-04-30 09010720 frs-core:CurrentFinancialInstruments 12 2022-04-30 09010720 frs-core:Non-currentFinancialInstruments 12 2022-04-30 09010720 13 2021-05-01 2022-04-30 09010720 frs-core:CurrentFinancialInstruments 13 2022-04-30 09010720 frs-core:Non-currentFinancialInstruments 13 2022-04-30 09010720 14 2021-05-01 2022-04-30 09010720 frs-core:CurrentFinancialInstruments 14 2022-04-30 09010720 frs-core:Non-currentFinancialInstruments 14 2022-04-30 09010720 15 2021-05-01 2022-04-30 09010720 frs-core:CurrentFinancialInstruments 15 2022-04-30 09010720 frs-core:Non-currentFinancialInstruments 15 2022-04-30 09010720 16 2021-05-01 2022-04-30 09010720 frs-core:CurrentFinancialInstruments 16 2022-04-30 09010720 frs-core:Non-currentFinancialInstruments 16 2022-04-30 09010720 17 2021-05-01 2022-04-30 09010720 frs-core:CurrentFinancialInstruments 17 2022-04-30 09010720 frs-core:Non-currentFinancialInstruments 17 2022-04-30 09010720 18 2021-05-01 2022-04-30 09010720 frs-core:CurrentFinancialInstruments 18 2022-04-30 09010720 frs-core:Non-currentFinancialInstruments 18 2022-04-30 09010720 19 2021-05-01 2022-04-30 09010720 frs-core:CurrentFinancialInstruments 19 2022-04-30 09010720 frs-core:Non-currentFinancialInstruments 19 2022-04-30 09010720 20 2021-05-01 2022-04-30 09010720 frs-core:CurrentFinancialInstruments 20 2022-04-30 09010720 frs-core:Non-currentFinancialInstruments 20 2022-04-30 09010720 dpl-frs:Item1 2021-05-01 2022-04-30 09010720 dpl-frs:Item1 2021-04-30 09010720 dpl-frs:Item1 2022-04-30 09010720 dpl-frs:CostSales dpl-frs:Item1 2021-05-01 2022-04-30 09010720 dpl-frs:CostSales dpl-frs:Item1 2021-04-30 09010720 dpl-frs:CostSales dpl-frs:Item1 2022-04-30 09010720 dpl-frs:DistributionCosts dpl-frs:Item1 2021-05-01 2022-04-30 09010720 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-05-01 2022-04-30 09010720 dpl-frs:Item2 2021-05-01 2022-04-30 09010720 dpl-frs:Item2 2021-04-30 09010720 dpl-frs:Item2 2022-04-30 09010720 dpl-frs:CostSales dpl-frs:Item2 2021-05-01 2022-04-30 09010720 dpl-frs:CostSales dpl-frs:Item2 2021-04-30 09010720 dpl-frs:CostSales dpl-frs:Item2 2022-04-30 09010720 dpl-frs:DistributionCosts dpl-frs:Item2 2021-05-01 2022-04-30 09010720 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-05-01 2022-04-30 09010720 dpl-frs:Item3 2021-05-01 2022-04-30 09010720 dpl-frs:Item3 2021-04-30 09010720 dpl-frs:Item3 2022-04-30 09010720 dpl-frs:CostSales dpl-frs:Item3 2021-05-01 2022-04-30 09010720 dpl-frs:CostSales dpl-frs:Item3 2021-04-30 09010720 dpl-frs:CostSales dpl-frs:Item3 2022-04-30 09010720 dpl-frs:DistributionCosts dpl-frs:Item3 2021-05-01 2022-04-30 09010720 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-05-01 2022-04-30 09010720 dpl-frs:Item4 2021-05-01 2022-04-30 09010720 dpl-frs:Item4 2021-04-30 09010720 dpl-frs:Item4 2022-04-30 09010720 dpl-frs:CostSales dpl-frs:Item4 2021-05-01 2022-04-30 09010720 dpl-frs:CostSales dpl-frs:Item4 2021-04-30 09010720 dpl-frs:CostSales dpl-frs:Item4 2022-04-30 09010720 dpl-frs:DistributionCosts dpl-frs:Item4 2021-05-01 2022-04-30 09010720 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-05-01 2022-04-30 09010720 dpl-frs:Item5 2021-05-01 2022-04-30 09010720 dpl-frs:Item5 2021-04-30 09010720 dpl-frs:Item5 2022-04-30 09010720 dpl-frs:CostSales dpl-frs:Item5 2021-05-01 2022-04-30 09010720 dpl-frs:CostSales dpl-frs:Item5 2021-04-30 09010720 dpl-frs:CostSales dpl-frs:Item5 2022-04-30 09010720 dpl-frs:DistributionCosts dpl-frs:Item5 2021-05-01 2022-04-30 09010720 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-05-01 2022-04-30 09010720 dpl-frs:Item6 2021-05-01 2022-04-30 09010720 dpl-frs:Item6 2021-04-30 09010720 dpl-frs:Item6 2022-04-30 09010720 dpl-frs:CostSales dpl-frs:Item6 2021-05-01 2022-04-30 09010720 dpl-frs:CostSales dpl-frs:Item6 2021-04-30 09010720 dpl-frs:CostSales dpl-frs:Item6 2022-04-30 09010720 dpl-frs:DistributionCosts dpl-frs:Item6 2021-05-01 2022-04-30 09010720 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-05-01 2022-04-30 09010720 dpl-frs:Item7 2021-05-01 2022-04-30 09010720 dpl-frs:Item7 2021-04-30 09010720 dpl-frs:Item7 2022-04-30 09010720 dpl-frs:CostSales dpl-frs:Item7 2021-05-01 2022-04-30 09010720 dpl-frs:CostSales dpl-frs:Item7 2021-04-30 09010720 dpl-frs:CostSales dpl-frs:Item7 2022-04-30 09010720 dpl-frs:DistributionCosts dpl-frs:Item7 2021-05-01 2022-04-30 09010720 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-05-01 2022-04-30 09010720 dpl-frs:Item8 2021-05-01 2022-04-30 09010720 dpl-frs:Item8 2021-04-30 09010720 dpl-frs:Item8 2022-04-30 09010720 dpl-frs:CostSales dpl-frs:Item8 2021-05-01 2022-04-30 09010720 dpl-frs:CostSales dpl-frs:Item8 2021-04-30 09010720 dpl-frs:CostSales dpl-frs:Item8 2022-04-30 09010720 dpl-frs:DistributionCosts dpl-frs:Item8 2021-05-01 2022-04-30 09010720 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-05-01 2022-04-30 09010720 dpl-frs:Item9 2021-05-01 2022-04-30 09010720 dpl-frs:Item9 2021-04-30 09010720 dpl-frs:Item9 2022-04-30 09010720 dpl-frs:CostSales dpl-frs:Item9 2021-05-01 2022-04-30 09010720 dpl-frs:CostSales dpl-frs:Item9 2021-04-30 09010720 dpl-frs:CostSales dpl-frs:Item9 2022-04-30 09010720 dpl-frs:DistributionCosts dpl-frs:Item9 2021-05-01 2022-04-30 09010720 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-05-01 2022-04-30 09010720 dpl-frs:Item10 2021-05-01 2022-04-30 09010720 dpl-frs:Item10 2021-04-30 09010720 dpl-frs:Item10 2022-04-30 09010720 dpl-frs:CostSales dpl-frs:Item10 2021-05-01 2022-04-30 09010720 dpl-frs:CostSales dpl-frs:Item10 2021-04-30 09010720 dpl-frs:CostSales dpl-frs:Item10 2022-04-30 09010720 dpl-frs:DistributionCosts dpl-frs:Item10 2021-05-01 2022-04-30 09010720 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-05-01 2022-04-30 09010720 dpl-frs:Item11 2021-05-01 2022-04-30 09010720 dpl-frs:Item11 2021-04-30 09010720 dpl-frs:Item11 2022-04-30 09010720 dpl-frs:CostSales dpl-frs:Item11 2021-05-01 2022-04-30 09010720 dpl-frs:CostSales dpl-frs:Item11 2021-04-30 09010720 dpl-frs:CostSales dpl-frs:Item11 2022-04-30 09010720 dpl-frs:DistributionCosts dpl-frs:Item11 2021-05-01 2022-04-30 09010720 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-05-01 2022-04-30 09010720 dpl-frs:Item12 2021-05-01 2022-04-30 09010720 dpl-frs:Item12 2021-04-30 09010720 dpl-frs:Item12 2022-04-30 09010720 dpl-frs:CostSales dpl-frs:Item12 2021-05-01 2022-04-30 09010720 dpl-frs:CostSales dpl-frs:Item12 2021-04-30 09010720 dpl-frs:CostSales dpl-frs:Item12 2022-04-30 09010720 dpl-frs:DistributionCosts dpl-frs:Item12 2021-05-01 2022-04-30 09010720 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-05-01 2022-04-30 09010720 1 2021-05-01 2022-04-30 09010720 frs-countries:EnglandWales 2021-05-01 2022-04-30
Registered number: 09010720
Landmark Estates (London) Limited
Unaudited Financial Statements
For The Year Ended 30 April 2023
Unaudited Financial Statements
Contents
Page
Company Information 1
Balance Sheet 2—3
Notes to the Financial Statements 4—5
Page 1
Company Information
Director Mr James Bradley
Company Number 09010720
Registered Office Unit 201, Second Floor, Metroline House
118-122 College Road
Harrow
HA1 1BQ
Accountants Town & Forest
Chartered Accountants & Statutory Auditors
First Floor, New Barnes Mill
Cottonmill Lane
St Albans
AL1 2HA
Page 1
Page 2
Balance Sheet
Registered number: 09010720
2023 2022
Notes £ £ £ £
CURRENT ASSETS
Stocks 4 12,490,504 10,165,053
Debtors 5 137,676 55,576
Cash at bank and in hand 727 43
12,628,907 10,220,672
Creditors: Amounts Falling Due Within One Year 6 (4,231,741 ) (4,058,924 )
NET CURRENT ASSETS (LIABILITIES) 8,397,166 6,161,748
TOTAL ASSETS LESS CURRENT LIABILITIES 8,397,166 6,161,748
Creditors: Amounts Falling Due After More Than One Year 7 (8,462,181 ) (6,216,100 )
NET LIABILITIES (65,015 ) (54,352 )
CAPITAL AND RESERVES
Called up share capital 100 100
Profit and Loss Account (65,115 ) (54,452 )
SHAREHOLDERS' FUNDS (65,015) (54,352)
Page 2
Page 3
For the year ending 30 April 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 James Bradley
Director
4 March 2024
The notes on pages 4 to 5 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Landmark Estates (London) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09010720 . The registered office is Unit 201, Second Floor, Metroline House, 118-122 College Road, Harrow, HA1 1BQ.

2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

The presentation currency of the financial statements is the Pound Sterling (£).

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.
2.2. Going Concern Disclosure
At 30 April 2023, the balance sheet showed net current assets of £8,397,166 (2022 - £6,161,748) but a net deficit of £65,015 (2022 - £54,352). The director has given an undertaking to financially support the company for at least 12 months from the date of signature on the balance sheet. The situation will be reviewed after this time. On this basis, the director considers it appropriate to prepare the financial statements on a going concern basis.
2.3. Stocks and Work in Progress
Cost of acquisitions and development of the properties, and finished goods are valued at the lower of cost and net realisable value where costs include all direct expenditure.
2.4. Taxation
Taxation expense represents the sum of the tax currently payable and deferred tax.
Taxation for the year comprises current and deferred tax. Tax is recognised in the income statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax is recognised in respect of all timing difference that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in the tax assessments in periods different from those in which they are recognised in the financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probably that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

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.
2.5. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
2.6. Provisions and accruals
Provisions are recognised when there is a present legal or constructive obligation as a result of past events and the amount can be reliably estimated. Provisions are not recognised for future operating losses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
1 1
Page 4
Page 5
4. Stocks
2023 2022
£ £
Stock 12,490,504 10,165,053
12,490,504 10,165,053
5. Debtors
2023 2022
£ £
Due within one year
Prepayments and accrued income 29,198 32,298
Other debtors 59,140 16,435
VAT 43,105 6,490
Amounts owed by associates 6,233 353
137,676 55,576
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 320,382 299,323
Bank loans and overdrafts 9,211 9,022
Corporation tax 400 200
CIS tax liability - 1,899
Accruals and deferred income 74,373 40,677
Director's loan account 2,118,491 2,132,305
Amounts owed to other participating interests 1,708,884 1,575,498
4,231,741 4,058,924
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 8,462,181 6,216,100
8,462,181 6,216,100
8. Capital Commitments
2023 2022
£ £
At the end of the period 8,436,392 6,182,621
Jordan International Bank PLC and Kyloe Enterprises Limited hold fixed and floating charges over Landmark Estates (London) Limited. The floating charges cover all of the property or undertaking of the company. The charges also contain a negative pledge. 
The above loan is secured by a cash deposit of £250,000 by S Hemsley, a shareholder of the company, and by 50 £1 shares in Landmark Estates (London) Limited by J Bradley, and 50 £1 shares by S Hemsley.
Page 5