Acorah Software Products - Accounts Production 14.3.260 false true 30 June 2022 1 July 2021 false 1 July 2022 30 June 2023 30 June 2023 08615616 Mrs Sharon Woolley Mr John Woolley iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08615616 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-06-30 08615616 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-06-30 08615616 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-06-30 08615616 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-06-30 08615616 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-07-01 2023-06-30 08615616 frs-core:AllSubsidiaries 2022-07-01 2023-06-30 08615616 frs-core:KeyManagementPersonnel 2022-07-01 2023-06-30 08615616 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-07-01 2023-06-30 08615616 frs-core:OtherRelatedParties 2022-07-01 2023-06-30 08615616 2022-06-30 08615616 2023-06-30 08615616 2022-07-01 2023-06-30 08615616 frs-core:CurrentFinancialInstruments 2023-06-30 08615616 frs-core:CurrentFinancialInstruments 2022-07-01 2023-06-30 08615616 frs-core:Non-currentFinancialInstruments 2023-06-30 08615616 frs-core:Non-currentFinancialInstruments 2022-07-01 2023-06-30 08615616 frs-core:CurrentFinancialInstruments 2022-07-01 2023-06-30 08615616 frs-core:CurrentFinancialInstruments 2023-06-30 08615616 frs-core:AfterOneYear 2022-07-01 2023-06-30 08615616 frs-core:BetweenOneFiveYears 2022-07-01 2023-06-30 08615616 frs-core:BetweenOneFiveYears 2023-06-30 08615616 frs-core:ComputerEquipment 2023-06-30 08615616 frs-core:ComputerEquipment 2022-07-01 2023-06-30 08615616 frs-core:ComputerEquipment 2022-06-30 08615616 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-06-30 08615616 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-07-01 2023-06-30 08615616 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-06-30 08615616 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-06-30 08615616 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-07-01 2023-06-30 08615616 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-06-30 08615616 frs-core:FurnitureFittings 2023-06-30 08615616 frs-core:FurnitureFittings 2022-07-01 2023-06-30 08615616 frs-core:FurnitureFittings 2022-06-30 08615616 frs-core:NetGoodwill 2023-06-30 08615616 frs-core:NetGoodwill 2022-07-01 2023-06-30 08615616 frs-core:NetGoodwill 2022-06-30 08615616 frs-core:InvestmentPropertyIncludedWithinPPE 2023-06-30 08615616 frs-core:InvestmentPropertyIncludedWithinPPE 2022-07-01 2023-06-30 08615616 frs-core:InvestmentPropertyIncludedWithinPPE 2022-06-30 08615616 frs-core:LandBuildings 2023-06-30 08615616 frs-core:LandBuildings 2022-07-01 2023-06-30 08615616 frs-core:LandBuildings 2022-06-30 08615616 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-06-30 08615616 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-07-01 2023-06-30 08615616 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-06-30 08615616 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-06-30 08615616 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-07-01 2023-06-30 08615616 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-06-30 08615616 frs-core:MoreThanFiveYears 2022-07-01 2023-06-30 08615616 frs-core:MoreThanFiveYears 2023-06-30 08615616 frs-core:MotorVehicles 2023-06-30 08615616 frs-core:MotorVehicles 2022-07-01 2023-06-30 08615616 frs-core:MotorVehicles 2022-06-30 08615616 frs-core:OtherResidualIntangibleAssets 2023-06-30 08615616 frs-core:OtherResidualIntangibleAssets 2022-07-01 2023-06-30 08615616 frs-core:OtherResidualIntangibleAssets 2022-06-30 08615616 frs-core:PlantMachinery 2023-06-30 08615616 frs-core:PlantMachinery 2022-07-01 2023-06-30 08615616 frs-core:PlantMachinery 2022-06-30 08615616 frs-core:Secured 2023-06-30 08615616 frs-core:Unsecured 2023-06-30 08615616 frs-core:WithinOneYear 2022-07-01 2023-06-30 08615616 frs-core:WithinOneYear 2023-06-30 08615616 frs-core:CapitalRedemptionReserve 2022-07-01 2023-06-30 08615616 frs-core:CapitalRedemptionReserve 2022-06-30 08615616 frs-core:CapitalRedemptionReserve 2023-06-30 08615616 frs-core:OtherReservesSubtotal 2022-07-01 2023-06-30 08615616 frs-core:OtherReservesSubtotal 2022-06-30 08615616 frs-core:OtherReservesSubtotal 2023-06-30 08615616 frs-core:RevaluationReserve 2022-07-01 2023-06-30 08615616 frs-core:RevaluationReserve 2022-06-30 08615616 frs-core:RevaluationReserve 2023-06-30 08615616 frs-core:SharePremium 2022-07-01 2023-06-30 08615616 frs-core:SharePremium 2022-06-30 08615616 frs-core:SharePremium 2023-06-30 08615616 frs-core:ShareCapital 2022-07-01 2023-06-30 08615616 frs-core:ShareCapital 2022-06-30 08615616 frs-core:ShareCapital 2023-06-30 08615616 frs-core:RetainedEarningsAccumulatedLosses 2022-07-01 2023-06-30 08615616 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-06-30 08615616 frs-core:RetainedEarningsAccumulatedLosses 2023-06-30 08615616 frs-core:RetainedEarningsAccumulatedLosses 2022-06-30 08615616 frs-core:RetainedEarningsAccumulatedLosses 2023-06-30 08615616 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-06-30 08615616 frs-countries:UnitedKingdom 2022-07-01 2023-06-30 08615616 frs-countries:Europe 2022-07-01 2023-06-30 08615616 frs-countries:NorthAmerica 2022-07-01 2023-06-30 08615616 frs-countries:SouthAmerica 2022-07-01 2023-06-30 08615616 frs-countries:Asia 2022-07-01 2023-06-30 08615616 frs-countries:RestWorldOutsideUK 2022-07-01 2023-06-30 08615616 frs-bus:HighestPaidDirector 2022-07-01 2023-06-30 08615616 frs-bus:PrivateLimitedCompanyLtd 2022-07-01 2023-06-30 08615616 frs-bus:CompanyLimitedByGuarantee 2022-07-01 2023-06-30 08615616 frs-bus:LimitedLiabilityPartnershipLLP 2022-07-01 2023-06-30 08615616 frs-bus:LimitedLiabilityPartnershipsSORP 2022-07-01 2023-06-30 08615616 frs-bus:FullAccounts 2022-07-01 2023-06-30 08615616 frs-bus:FilletedAccounts 2022-07-01 2023-06-30 08615616 frs-bus:AbridgedAccounts 2022-07-01 2023-06-30 08615616 frs-bus:FRS102 2022-07-01 2023-06-30 08615616 frs-bus:MediumEntities 2022-07-01 2023-06-30 08615616 frs-bus:SmallEntities 2022-07-01 2023-06-30 08615616 frs-bus:EntityHasNeverTraded 2022-07-01 2023-06-30 08615616 frs-bus:EntityNoLongerTradingButTradedInPast 2022-07-01 2023-06-30 08615616 frs-bus:Audited 2022-07-01 2023-06-30 08615616 frs-bus:AuditExempt-NoAccountantsReport 2022-07-01 2023-06-30 08615616 frs-bus:AuditExemptWithAccountantsReport 2022-07-01 2023-06-30 08615616 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-07-01 2023-06-30 08615616 frs-bus:LargeCompaniesRegimeForAccounts 2022-07-01 2023-06-30 08615616 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-07-01 2023-06-30 08615616 frs-bus:SmallCompaniesRegimeForAccounts 2022-07-01 2023-06-30 08615616 frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-07-01 2023-06-30 08615616 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-07-01 2023-06-30 08615616 frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-07-01 2023-06-30 08615616 frs-bus:OrdinaryShareClass1 2022-07-01 2023-06-30 08615616 frs-bus:OrdinaryShareClass1 2022-06-30 08615616 frs-bus:OrdinaryShareClass1 2023-06-30 08615616 frs-bus:OrdinaryShareClass2 2022-07-01 2023-06-30 08615616 frs-bus:OrdinaryShareClass2 2022-06-30 08615616 frs-bus:OrdinaryShareClass2 2023-06-30 08615616 frs-bus:OrdinaryShareClass3 2022-07-01 2023-06-30 08615616 frs-bus:OrdinaryShareClass3 2022-06-30 08615616 frs-bus:OrdinaryShareClass3 2023-06-30 08615616 frs-bus:OrdinaryShareClass4 2022-07-01 2023-06-30 08615616 frs-bus:OrdinaryShareClass4 2022-06-30 08615616 frs-bus:OrdinaryShareClass4 2023-06-30 08615616 frs-bus:OrdinaryShareClass5 2022-07-01 2023-06-30 08615616 frs-bus:OrdinaryShareClass5 2022-06-30 08615616 frs-bus:OrdinaryShareClass5 2023-06-30 08615616 frs-bus:PreferenceShareClass1 2022-07-01 2023-06-30 08615616 frs-bus:PreferenceShareClass1 2022-06-30 08615616 frs-bus:PreferenceShareClass1 2023-06-30 08615616 frs-bus:PreferenceShareClass2 2022-07-01 2023-06-30 08615616 frs-bus:PreferenceShareClass2 2022-06-30 08615616 frs-bus:PreferenceShareClass2 2023-06-30 08615616 frs-bus:PreferenceShareClass3 2022-07-01 2023-06-30 08615616 frs-bus:PreferenceShareClass3 2022-06-30 08615616 frs-bus:PreferenceShareClass3 2023-06-30 08615616 frs-bus:PreferenceShareClass4 2022-07-01 2023-06-30 08615616 frs-bus:PreferenceShareClass4 2022-06-30 08615616 frs-bus:PreferenceShareClass4 2023-06-30 08615616 frs-bus:PreferenceShareClass5 2022-07-01 2023-06-30 08615616 frs-bus:PreferenceShareClass5 2022-06-30 08615616 frs-bus:PreferenceShareClass5 2023-06-30 08615616 1 2022-07-01 2023-06-30 08615616 1 2023-06-30 08615616 1 2022-07-01 2023-06-30 08615616 frs-core:LeasedAssets 2022-07-01 2023-06-30 08615616 frs-core:OwnedAssets 2022-07-01 2023-06-30 08615616 frs-core:CurrencyRisk 2022-07-01 2023-06-30 08615616 frs-core:MarketRisk 2022-07-01 2023-06-30 08615616 frs-core:InterestRateRisk 2022-07-01 2023-06-30 08615616 frs-core:DeferredTaxation 2022-07-01 2023-06-30 08615616 frs-core:DeferredTaxation 2022-06-30 08615616 frs-core:DeferredTaxation 2023-06-30 08615616 frs-core:OtherProvisionsContingentLiabilities 2022-07-01 2023-06-30 08615616 frs-core:OtherProvisionsContingentLiabilities 2022-06-30 08615616 frs-core:OtherProvisionsContingentLiabilities 2023-06-30 08615616 frs-core:ProvisionsDeferredTax 2023-06-30 08615616 frs-core:OtherDeferredTax 2023-06-30 08615616 frs-core:AcceleratedTaxDepreciationDeferredTax 2023-06-30 08615616 frs-core:TaxLossesCarry-forwardsDeferredTax 2023-06-30 08615616 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-06-30 08615616 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-07-01 2023-06-30 08615616 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-06-30 08615616 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-06-30 08615616 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-07-01 2023-06-30 08615616 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-06-30 08615616 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-06-30 08615616 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-07-01 2023-06-30 08615616 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-06-30 08615616 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-06-30 08615616 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-06-30 08615616 frs-core:RevaluationInvestmentPropertyDeferredTax 2023-06-30 08615616 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-06-30 08615616 frs-core:OtherPost-employmentBenefitsDeferredTax 2023-06-30 08615616 frs-core:Share-basedPaymentsDeferredTax 2023-06-30 08615616 frs-core:TaxCreditsDeferredTax 2023-06-30 08615616 frs-core:CostValuation 2022-06-30 08615616 frs-core:AdditionsToInvestments 2023-06-30 08615616 frs-core:DisposalsRepaymentsInvestments 2023-06-30 08615616 frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-06-30 08615616 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-06-30 08615616 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-06-30 08615616 frs-core:OtherIncreaseDecreaseInInvestments 2023-06-30 08615616 frs-core:CostValuation 2023-06-30 08615616 frs-core:ProvisionsForImpairmentInvestments 2022-06-30 08615616 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-06-30 08615616 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-06-30 08615616 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-06-30 08615616 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-06-30 08615616 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-06-30 08615616 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-06-30 08615616 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-06-30 08615616 frs-core:ProvisionsForImpairmentInvestments 2023-06-30 08615616 frs-core:ListedExchangeTraded 2023-06-30 08615616 frs-core:ListedExchangeTraded 2022-06-30 08615616 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-06-30 08615616 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-06-30 08615616 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-06-30 08615616 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-06-30 08615616 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-06-30 08615616 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-06-30 08615616 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-06-30 08615616 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-06-30 08615616 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 08615616 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 08615616 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 08615616 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 08615616 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 08615616 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-06-30 08615616 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 08615616 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 08615616 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 08615616 frs-core:UnlistedNon-exchangeTraded 2023-06-30 08615616 frs-core:UnlistedNon-exchangeTraded 2022-06-30 08615616 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-06-30 08615616 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 08615616 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 08615616 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 08615616 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 08615616 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 08615616 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 08615616 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-06-30 08615616 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 08615616 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 08615616 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 08615616 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 08615616 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 08615616 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-06-30 08615616 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 08615616 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 08615616 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 08615616 dpl-frs:CostSales 2022-07-01 2023-06-30 08615616 dpl-frs:CostSales 2022-06-30 08615616 dpl-frs:CostSales 2023-06-30 08615616 dpl-frs:DistributionCosts 2022-07-01 2023-06-30 08615616 dpl-frs:AdministrativeExpenses 2022-07-01 2023-06-30 08615616 frs-bus:Director1 2022-07-01 2023-06-30 08615616 frs-bus:Director1 2022-06-30 08615616 frs-bus:Director1 2023-06-30 08615616 frs-bus:Director2 2022-07-01 2023-06-30 08615616 frs-bus:Director2 2022-06-30 08615616 frs-bus:Director2 2023-06-30 08615616 1 2022-07-01 2023-06-30 08615616 frs-core:CurrentFinancialInstruments 1 2023-06-30 08615616 frs-core:Non-currentFinancialInstruments 1 2023-06-30 08615616 2 2022-07-01 2023-06-30 08615616 frs-core:CurrentFinancialInstruments 2 2023-06-30 08615616 frs-core:Non-currentFinancialInstruments 2 2023-06-30 08615616 3 2022-07-01 2023-06-30 08615616 frs-core:CurrentFinancialInstruments 3 2023-06-30 08615616 frs-core:Non-currentFinancialInstruments 3 2023-06-30 08615616 4 2022-07-01 2023-06-30 08615616 frs-core:CurrentFinancialInstruments 4 2023-06-30 08615616 frs-core:Non-currentFinancialInstruments 4 2023-06-30 08615616 5 2022-07-01 2023-06-30 08615616 frs-core:CurrentFinancialInstruments 5 2023-06-30 08615616 frs-core:Non-currentFinancialInstruments 5 2023-06-30 08615616 6 2022-07-01 2023-06-30 08615616 frs-core:CurrentFinancialInstruments 6 2023-06-30 08615616 frs-core:Non-currentFinancialInstruments 6 2023-06-30 08615616 7 2022-07-01 2023-06-30 08615616 frs-core:CurrentFinancialInstruments 7 2023-06-30 08615616 frs-core:Non-currentFinancialInstruments 7 2023-06-30 08615616 8 2022-07-01 2023-06-30 08615616 frs-core:CurrentFinancialInstruments 8 2023-06-30 08615616 frs-core:Non-currentFinancialInstruments 8 2023-06-30 08615616 9 2022-07-01 2023-06-30 08615616 frs-core:CurrentFinancialInstruments 9 2023-06-30 08615616 frs-core:Non-currentFinancialInstruments 9 2023-06-30 08615616 10 2022-07-01 2023-06-30 08615616 frs-core:CurrentFinancialInstruments 10 2023-06-30 08615616 frs-core:Non-currentFinancialInstruments 10 2023-06-30 08615616 11 2022-07-01 2023-06-30 08615616 frs-core:CurrentFinancialInstruments 11 2023-06-30 08615616 frs-core:Non-currentFinancialInstruments 11 2023-06-30 08615616 12 2022-07-01 2023-06-30 08615616 frs-core:CurrentFinancialInstruments 12 2023-06-30 08615616 frs-core:Non-currentFinancialInstruments 12 2023-06-30 08615616 13 2022-07-01 2023-06-30 08615616 frs-core:CurrentFinancialInstruments 13 2023-06-30 08615616 frs-core:Non-currentFinancialInstruments 13 2023-06-30 08615616 14 2022-07-01 2023-06-30 08615616 frs-core:CurrentFinancialInstruments 14 2023-06-30 08615616 frs-core:Non-currentFinancialInstruments 14 2023-06-30 08615616 15 2022-07-01 2023-06-30 08615616 frs-core:CurrentFinancialInstruments 15 2023-06-30 08615616 frs-core:Non-currentFinancialInstruments 15 2023-06-30 08615616 16 2022-07-01 2023-06-30 08615616 frs-core:CurrentFinancialInstruments 16 2023-06-30 08615616 frs-core:Non-currentFinancialInstruments 16 2023-06-30 08615616 17 2022-07-01 2023-06-30 08615616 frs-core:CurrentFinancialInstruments 17 2023-06-30 08615616 frs-core:Non-currentFinancialInstruments 17 2023-06-30 08615616 18 2022-07-01 2023-06-30 08615616 frs-core:CurrentFinancialInstruments 18 2023-06-30 08615616 frs-core:Non-currentFinancialInstruments 18 2023-06-30 08615616 19 2022-07-01 2023-06-30 08615616 frs-core:CurrentFinancialInstruments 19 2023-06-30 08615616 frs-core:Non-currentFinancialInstruments 19 2023-06-30 08615616 20 2022-07-01 2023-06-30 08615616 frs-core:CurrentFinancialInstruments 20 2023-06-30 08615616 frs-core:Non-currentFinancialInstruments 20 2023-06-30 08615616 dpl-frs:Item1 2022-07-01 2023-06-30 08615616 dpl-frs:Item1 2022-06-30 08615616 dpl-frs:Item1 2023-06-30 08615616 dpl-frs:CostSales dpl-frs:Item1 2022-07-01 2023-06-30 08615616 dpl-frs:CostSales dpl-frs:Item1 2022-06-30 08615616 dpl-frs:CostSales dpl-frs:Item1 2023-06-30 08615616 dpl-frs:DistributionCosts dpl-frs:Item1 2022-07-01 2023-06-30 08615616 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-07-01 2023-06-30 08615616 dpl-frs:Item2 2022-07-01 2023-06-30 08615616 dpl-frs:Item2 2022-06-30 08615616 dpl-frs:Item2 2023-06-30 08615616 dpl-frs:CostSales dpl-frs:Item2 2022-07-01 2023-06-30 08615616 dpl-frs:CostSales dpl-frs:Item2 2022-06-30 08615616 dpl-frs:CostSales dpl-frs:Item2 2023-06-30 08615616 dpl-frs:DistributionCosts dpl-frs:Item2 2022-07-01 2023-06-30 08615616 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-07-01 2023-06-30 08615616 dpl-frs:Item3 2022-07-01 2023-06-30 08615616 dpl-frs:Item3 2022-06-30 08615616 dpl-frs:Item3 2023-06-30 08615616 dpl-frs:CostSales dpl-frs:Item3 2022-07-01 2023-06-30 08615616 dpl-frs:CostSales dpl-frs:Item3 2022-06-30 08615616 dpl-frs:CostSales dpl-frs:Item3 2023-06-30 08615616 dpl-frs:DistributionCosts dpl-frs:Item3 2022-07-01 2023-06-30 08615616 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-07-01 2023-06-30 08615616 dpl-frs:Item4 2022-07-01 2023-06-30 08615616 dpl-frs:Item4 2022-06-30 08615616 dpl-frs:Item4 2023-06-30 08615616 dpl-frs:CostSales dpl-frs:Item4 2022-07-01 2023-06-30 08615616 dpl-frs:CostSales dpl-frs:Item4 2022-06-30 08615616 dpl-frs:CostSales dpl-frs:Item4 2023-06-30 08615616 dpl-frs:DistributionCosts dpl-frs:Item4 2022-07-01 2023-06-30 08615616 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-07-01 2023-06-30 08615616 dpl-frs:Item5 2022-07-01 2023-06-30 08615616 dpl-frs:Item5 2022-06-30 08615616 dpl-frs:Item5 2023-06-30 08615616 dpl-frs:CostSales dpl-frs:Item5 2022-07-01 2023-06-30 08615616 dpl-frs:CostSales dpl-frs:Item5 2022-06-30 08615616 dpl-frs:CostSales dpl-frs:Item5 2023-06-30 08615616 dpl-frs:DistributionCosts dpl-frs:Item5 2022-07-01 2023-06-30 08615616 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-07-01 2023-06-30 08615616 dpl-frs:Item6 2022-07-01 2023-06-30 08615616 dpl-frs:Item6 2022-06-30 08615616 dpl-frs:Item6 2023-06-30 08615616 dpl-frs:CostSales dpl-frs:Item6 2022-07-01 2023-06-30 08615616 dpl-frs:CostSales dpl-frs:Item6 2022-06-30 08615616 dpl-frs:CostSales dpl-frs:Item6 2023-06-30 08615616 dpl-frs:DistributionCosts dpl-frs:Item6 2022-07-01 2023-06-30 08615616 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-07-01 2023-06-30 08615616 dpl-frs:Item7 2022-07-01 2023-06-30 08615616 dpl-frs:Item7 2022-06-30 08615616 dpl-frs:Item7 2023-06-30 08615616 dpl-frs:CostSales dpl-frs:Item7 2022-07-01 2023-06-30 08615616 dpl-frs:CostSales dpl-frs:Item7 2022-06-30 08615616 dpl-frs:CostSales dpl-frs:Item7 2023-06-30 08615616 dpl-frs:DistributionCosts dpl-frs:Item7 2022-07-01 2023-06-30 08615616 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-07-01 2023-06-30 08615616 dpl-frs:Item8 2022-07-01 2023-06-30 08615616 dpl-frs:Item8 2022-06-30 08615616 dpl-frs:Item8 2023-06-30 08615616 dpl-frs:CostSales dpl-frs:Item8 2022-07-01 2023-06-30 08615616 dpl-frs:CostSales dpl-frs:Item8 2022-06-30 08615616 dpl-frs:CostSales dpl-frs:Item8 2023-06-30 08615616 dpl-frs:DistributionCosts dpl-frs:Item8 2022-07-01 2023-06-30 08615616 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-07-01 2023-06-30 08615616 dpl-frs:Item9 2022-07-01 2023-06-30 08615616 dpl-frs:Item9 2022-06-30 08615616 dpl-frs:Item9 2023-06-30 08615616 dpl-frs:CostSales dpl-frs:Item9 2022-07-01 2023-06-30 08615616 dpl-frs:CostSales dpl-frs:Item9 2022-06-30 08615616 dpl-frs:CostSales dpl-frs:Item9 2023-06-30 08615616 dpl-frs:DistributionCosts dpl-frs:Item9 2022-07-01 2023-06-30 08615616 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-07-01 2023-06-30 08615616 dpl-frs:Item10 2022-07-01 2023-06-30 08615616 dpl-frs:Item10 2022-06-30 08615616 dpl-frs:Item10 2023-06-30 08615616 dpl-frs:CostSales dpl-frs:Item10 2022-07-01 2023-06-30 08615616 dpl-frs:CostSales dpl-frs:Item10 2022-06-30 08615616 dpl-frs:CostSales dpl-frs:Item10 2023-06-30 08615616 dpl-frs:DistributionCosts dpl-frs:Item10 2022-07-01 2023-06-30 08615616 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-07-01 2023-06-30 08615616 dpl-frs:Item11 2022-07-01 2023-06-30 08615616 dpl-frs:Item11 2022-06-30 08615616 dpl-frs:Item11 2023-06-30 08615616 dpl-frs:CostSales dpl-frs:Item11 2022-07-01 2023-06-30 08615616 dpl-frs:CostSales dpl-frs:Item11 2022-06-30 08615616 dpl-frs:CostSales dpl-frs:Item11 2023-06-30 08615616 dpl-frs:DistributionCosts dpl-frs:Item11 2022-07-01 2023-06-30 08615616 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-07-01 2023-06-30 08615616 dpl-frs:Item12 2022-07-01 2023-06-30 08615616 dpl-frs:Item12 2022-06-30 08615616 dpl-frs:Item12 2023-06-30 08615616 dpl-frs:CostSales dpl-frs:Item12 2022-07-01 2023-06-30 08615616 dpl-frs:CostSales dpl-frs:Item12 2022-06-30 08615616 dpl-frs:CostSales dpl-frs:Item12 2023-06-30 08615616 dpl-frs:DistributionCosts dpl-frs:Item12 2022-07-01 2023-06-30 08615616 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-07-01 2023-06-30 08615616 1 2022-07-01 2023-06-30 08615616 frs-countries:EnglandWales 2022-07-01 2023-06-30 08615616 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-06-30 08615616 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-06-30 08615616 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-06-30 08615616 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-06-30 08615616 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-07-01 2022-06-30 08615616 frs-core:AllSubsidiaries 2021-07-01 2022-06-30 08615616 frs-core:KeyManagementPersonnel 2021-07-01 2022-06-30 08615616 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-07-01 2022-06-30 08615616 frs-core:OtherRelatedParties 2021-07-01 2022-06-30 08615616 2021-06-30 08615616 2022-06-30 08615616 2021-07-01 2022-06-30 08615616 frs-core:CurrentFinancialInstruments 2022-06-30 08615616 frs-core:CurrentFinancialInstruments 2021-07-01 2022-06-30 08615616 frs-core:Non-currentFinancialInstruments 2022-06-30 08615616 frs-core:Non-currentFinancialInstruments 2021-07-01 2022-06-30 08615616 frs-core:CurrentFinancialInstruments 2021-07-01 2022-06-30 08615616 frs-core:CurrentFinancialInstruments 2022-06-30 08615616 frs-core:AfterOneYear 2021-07-01 2022-06-30 08615616 frs-core:BetweenOneFiveYears 2021-07-01 2022-06-30 08615616 frs-core:BetweenOneFiveYears 2022-06-30 08615616 frs-core:ComputerEquipment 2022-06-30 08615616 frs-core:ComputerEquipment 2021-07-01 2022-06-30 08615616 frs-core:ComputerEquipment 2021-06-30 08615616 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-06-30 08615616 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-07-01 2022-06-30 08615616 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-06-30 08615616 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-06-30 08615616 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-07-01 2022-06-30 08615616 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-06-30 08615616 frs-core:FurnitureFittings 2022-06-30 08615616 frs-core:FurnitureFittings 2021-07-01 2022-06-30 08615616 frs-core:FurnitureFittings 2021-06-30 08615616 frs-core:NetGoodwill 2022-06-30 08615616 frs-core:NetGoodwill 2021-07-01 2022-06-30 08615616 frs-core:NetGoodwill 2021-06-30 08615616 frs-core:InvestmentPropertyIncludedWithinPPE 2022-06-30 08615616 frs-core:InvestmentPropertyIncludedWithinPPE 2021-07-01 2022-06-30 08615616 frs-core:InvestmentPropertyIncludedWithinPPE 2021-06-30 08615616 frs-core:LandBuildings 2022-06-30 08615616 frs-core:LandBuildings 2021-07-01 2022-06-30 08615616 frs-core:LandBuildings 2021-06-30 08615616 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-06-30 08615616 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-07-01 2022-06-30 08615616 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-06-30 08615616 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-06-30 08615616 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-07-01 2022-06-30 08615616 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-06-30 08615616 frs-core:MoreThanFiveYears 2021-07-01 2022-06-30 08615616 frs-core:MoreThanFiveYears 2022-06-30 08615616 frs-core:MotorVehicles 2022-06-30 08615616 frs-core:MotorVehicles 2021-07-01 2022-06-30 08615616 frs-core:MotorVehicles 2021-06-30 08615616 frs-core:OtherResidualIntangibleAssets 2022-06-30 08615616 frs-core:OtherResidualIntangibleAssets 2021-07-01 2022-06-30 08615616 frs-core:OtherResidualIntangibleAssets 2021-06-30 08615616 frs-core:PlantMachinery 2022-06-30 08615616 frs-core:PlantMachinery 2021-07-01 2022-06-30 08615616 frs-core:PlantMachinery 2021-06-30 08615616 frs-core:Secured 2022-06-30 08615616 frs-core:Unsecured 2022-06-30 08615616 frs-core:WithinOneYear 2021-07-01 2022-06-30 08615616 frs-core:WithinOneYear 2022-06-30 08615616 frs-core:CapitalRedemptionReserve 2021-07-01 2022-06-30 08615616 frs-core:CapitalRedemptionReserve 2021-06-30 08615616 frs-core:CapitalRedemptionReserve 2022-06-30 08615616 frs-core:OtherReservesSubtotal 2021-07-01 2022-06-30 08615616 frs-core:OtherReservesSubtotal 2021-06-30 08615616 frs-core:OtherReservesSubtotal 2022-06-30 08615616 frs-core:RevaluationReserve 2021-07-01 2022-06-30 08615616 frs-core:RevaluationReserve 2021-06-30 08615616 frs-core:RevaluationReserve 2022-06-30 08615616 frs-core:SharePremium 2021-07-01 2022-06-30 08615616 frs-core:SharePremium 2021-06-30 08615616 frs-core:SharePremium 2022-06-30 08615616 frs-core:ShareCapital 2021-07-01 2022-06-30 08615616 frs-core:ShareCapital 2021-06-30 08615616 frs-core:ShareCapital 2022-06-30 08615616 frs-core:RetainedEarningsAccumulatedLosses 2021-07-01 2022-06-30 08615616 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-06-30 08615616 frs-core:RetainedEarningsAccumulatedLosses 2022-06-30 08615616 frs-core:RetainedEarningsAccumulatedLosses 2021-06-30 08615616 frs-core:RetainedEarningsAccumulatedLosses 2022-06-30 08615616 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-06-30 08615616 frs-countries:UnitedKingdom 2021-07-01 2022-06-30 08615616 frs-countries:Europe 2021-07-01 2022-06-30 08615616 frs-countries:NorthAmerica 2021-07-01 2022-06-30 08615616 frs-countries:SouthAmerica 2021-07-01 2022-06-30 08615616 frs-countries:Asia 2021-07-01 2022-06-30 08615616 frs-countries:RestWorldOutsideUK 2021-07-01 2022-06-30 08615616 frs-bus:HighestPaidDirector 2021-07-01 2022-06-30 08615616 frs-bus:PrivateLimitedCompanyLtd 2021-07-01 2022-06-30 08615616 frs-bus:CompanyLimitedByGuarantee 2021-07-01 2022-06-30 08615616 frs-bus:LimitedLiabilityPartnershipLLP 2021-07-01 2022-06-30 08615616 frs-bus:LimitedLiabilityPartnershipsSORP 2021-07-01 2022-06-30 08615616 frs-bus:FullAccounts 2021-07-01 2022-06-30 08615616 frs-bus:FilletedAccounts 2021-07-01 2022-06-30 08615616 frs-bus:AbridgedAccounts 2021-07-01 2022-06-30 08615616 frs-bus:FRS102 2021-07-01 2022-06-30 08615616 frs-bus:MediumEntities 2021-07-01 2022-06-30 08615616 frs-bus:SmallEntities 2021-07-01 2022-06-30 08615616 frs-bus:EntityHasNeverTraded 2021-07-01 2022-06-30 08615616 frs-bus:EntityNoLongerTradingButTradedInPast 2021-07-01 2022-06-30 08615616 frs-bus:Audited 2021-07-01 2022-06-30 08615616 frs-bus:AuditExempt-NoAccountantsReport 2021-07-01 2022-06-30 08615616 frs-bus:AuditExemptWithAccountantsReport 2021-07-01 2022-06-30 08615616 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-07-01 2022-06-30 08615616 frs-bus:LargeCompaniesRegimeForAccounts 2021-07-01 2022-06-30 08615616 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-07-01 2022-06-30 08615616 frs-bus:SmallCompaniesRegimeForAccounts 2021-07-01 2022-06-30 08615616 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-07-01 2022-06-30 08615616 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-07-01 2022-06-30 08615616 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-07-01 2022-06-30 08615616 frs-bus:OrdinaryShareClass1 2021-07-01 2022-06-30 08615616 frs-bus:OrdinaryShareClass1 2021-06-30 08615616 frs-bus:OrdinaryShareClass1 2022-06-30 08615616 frs-bus:OrdinaryShareClass2 2021-07-01 2022-06-30 08615616 frs-bus:OrdinaryShareClass2 2021-06-30 08615616 frs-bus:OrdinaryShareClass2 2022-06-30 08615616 frs-bus:OrdinaryShareClass3 2021-07-01 2022-06-30 08615616 frs-bus:OrdinaryShareClass3 2021-06-30 08615616 frs-bus:OrdinaryShareClass3 2022-06-30 08615616 frs-bus:OrdinaryShareClass4 2021-07-01 2022-06-30 08615616 frs-bus:OrdinaryShareClass4 2021-06-30 08615616 frs-bus:OrdinaryShareClass4 2022-06-30 08615616 frs-bus:OrdinaryShareClass5 2021-07-01 2022-06-30 08615616 frs-bus:OrdinaryShareClass5 2021-06-30 08615616 frs-bus:OrdinaryShareClass5 2022-06-30 08615616 frs-bus:PreferenceShareClass1 2021-07-01 2022-06-30 08615616 frs-bus:PreferenceShareClass1 2021-06-30 08615616 frs-bus:PreferenceShareClass1 2022-06-30 08615616 frs-bus:PreferenceShareClass2 2021-07-01 2022-06-30 08615616 frs-bus:PreferenceShareClass2 2021-06-30 08615616 frs-bus:PreferenceShareClass2 2022-06-30 08615616 frs-bus:PreferenceShareClass3 2021-07-01 2022-06-30 08615616 frs-bus:PreferenceShareClass3 2021-06-30 08615616 frs-bus:PreferenceShareClass3 2022-06-30 08615616 frs-bus:PreferenceShareClass4 2021-07-01 2022-06-30 08615616 frs-bus:PreferenceShareClass4 2021-06-30 08615616 frs-bus:PreferenceShareClass4 2022-06-30 08615616 frs-bus:PreferenceShareClass5 2021-07-01 2022-06-30 08615616 frs-bus:PreferenceShareClass5 2021-06-30 08615616 frs-bus:PreferenceShareClass5 2022-06-30 08615616 1 2021-07-01 2022-06-30 08615616 1 2022-06-30 08615616 1 2021-07-01 2022-06-30 08615616 frs-core:LeasedAssets 2021-07-01 2022-06-30 08615616 frs-core:OwnedAssets 2021-07-01 2022-06-30 08615616 frs-core:CurrencyRisk 2021-07-01 2022-06-30 08615616 frs-core:MarketRisk 2021-07-01 2022-06-30 08615616 frs-core:InterestRateRisk 2021-07-01 2022-06-30 08615616 frs-core:DeferredTaxation 2021-07-01 2022-06-30 08615616 frs-core:DeferredTaxation 2021-06-30 08615616 frs-core:DeferredTaxation 2022-06-30 08615616 frs-core:OtherProvisionsContingentLiabilities 2021-07-01 2022-06-30 08615616 frs-core:OtherProvisionsContingentLiabilities 2021-06-30 08615616 frs-core:OtherProvisionsContingentLiabilities 2022-06-30 08615616 frs-core:ProvisionsDeferredTax 2022-06-30 08615616 frs-core:OtherDeferredTax 2022-06-30 08615616 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-06-30 08615616 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-06-30 08615616 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-06-30 08615616 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-07-01 2022-06-30 08615616 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-06-30 08615616 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-06-30 08615616 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-07-01 2022-06-30 08615616 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-06-30 08615616 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-06-30 08615616 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-07-01 2022-06-30 08615616 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-06-30 08615616 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-06-30 08615616 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-06-30 08615616 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-06-30 08615616 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-06-30 08615616 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-06-30 08615616 frs-core:Share-basedPaymentsDeferredTax 2022-06-30 08615616 frs-core:TaxCreditsDeferredTax 2022-06-30 08615616 frs-core:CostValuation 2021-06-30 08615616 frs-core:AdditionsToInvestments 2022-06-30 08615616 frs-core:DisposalsRepaymentsInvestments 2022-06-30 08615616 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-06-30 08615616 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-06-30 08615616 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-06-30 08615616 frs-core:OtherIncreaseDecreaseInInvestments 2022-06-30 08615616 frs-core:CostValuation 2022-06-30 08615616 frs-core:ProvisionsForImpairmentInvestments 2021-06-30 08615616 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-06-30 08615616 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-06-30 08615616 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-06-30 08615616 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-06-30 08615616 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-06-30 08615616 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-06-30 08615616 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-06-30 08615616 frs-core:ProvisionsForImpairmentInvestments 2022-06-30 08615616 frs-core:ListedExchangeTraded 2022-06-30 08615616 frs-core:ListedExchangeTraded 2021-06-30 08615616 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-06-30 08615616 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-06-30 08615616 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-06-30 08615616 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-06-30 08615616 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-06-30 08615616 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-06-30 08615616 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-06-30 08615616 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-06-30 08615616 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-06-30 08615616 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 08615616 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 08615616 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 08615616 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 08615616 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-06-30 08615616 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 08615616 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 08615616 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 08615616 frs-core:UnlistedNon-exchangeTraded 2022-06-30 08615616 frs-core:UnlistedNon-exchangeTraded 2021-06-30 08615616 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-06-30 08615616 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 08615616 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 08615616 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 08615616 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 08615616 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 08615616 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 08615616 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-06-30 08615616 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-06-30 08615616 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 08615616 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 08615616 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 08615616 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 08615616 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-06-30 08615616 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 08615616 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 08615616 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 08615616 dpl-frs:CostSales 2021-07-01 2022-06-30 08615616 dpl-frs:CostSales 2021-06-30 08615616 dpl-frs:CostSales 2022-06-30 08615616 dpl-frs:DistributionCosts 2021-07-01 2022-06-30 08615616 dpl-frs:AdministrativeExpenses 2021-07-01 2022-06-30 08615616 frs-bus:Director1 2021-07-01 2022-06-30 08615616 frs-bus:Director1 2021-06-30 08615616 frs-bus:Director1 2022-06-30 08615616 frs-bus:Director2 2021-07-01 2022-06-30 08615616 frs-bus:Director2 2021-06-30 08615616 frs-bus:Director2 2022-06-30 08615616 1 2021-07-01 2022-06-30 08615616 frs-core:CurrentFinancialInstruments 1 2022-06-30 08615616 frs-core:Non-currentFinancialInstruments 1 2022-06-30 08615616 2 2021-07-01 2022-06-30 08615616 frs-core:CurrentFinancialInstruments 2 2022-06-30 08615616 frs-core:Non-currentFinancialInstruments 2 2022-06-30 08615616 3 2021-07-01 2022-06-30 08615616 frs-core:CurrentFinancialInstruments 3 2022-06-30 08615616 frs-core:Non-currentFinancialInstruments 3 2022-06-30 08615616 4 2021-07-01 2022-06-30 08615616 frs-core:CurrentFinancialInstruments 4 2022-06-30 08615616 frs-core:Non-currentFinancialInstruments 4 2022-06-30 08615616 5 2021-07-01 2022-06-30 08615616 frs-core:CurrentFinancialInstruments 5 2022-06-30 08615616 frs-core:Non-currentFinancialInstruments 5 2022-06-30 08615616 6 2021-07-01 2022-06-30 08615616 frs-core:CurrentFinancialInstruments 6 2022-06-30 08615616 frs-core:Non-currentFinancialInstruments 6 2022-06-30 08615616 7 2021-07-01 2022-06-30 08615616 frs-core:CurrentFinancialInstruments 7 2022-06-30 08615616 frs-core:Non-currentFinancialInstruments 7 2022-06-30 08615616 8 2021-07-01 2022-06-30 08615616 frs-core:CurrentFinancialInstruments 8 2022-06-30 08615616 frs-core:Non-currentFinancialInstruments 8 2022-06-30 08615616 9 2021-07-01 2022-06-30 08615616 frs-core:CurrentFinancialInstruments 9 2022-06-30 08615616 frs-core:Non-currentFinancialInstruments 9 2022-06-30 08615616 10 2021-07-01 2022-06-30 08615616 frs-core:CurrentFinancialInstruments 10 2022-06-30 08615616 frs-core:Non-currentFinancialInstruments 10 2022-06-30 08615616 11 2021-07-01 2022-06-30 08615616 frs-core:CurrentFinancialInstruments 11 2022-06-30 08615616 frs-core:Non-currentFinancialInstruments 11 2022-06-30 08615616 12 2021-07-01 2022-06-30 08615616 frs-core:CurrentFinancialInstruments 12 2022-06-30 08615616 frs-core:Non-currentFinancialInstruments 12 2022-06-30 08615616 13 2021-07-01 2022-06-30 08615616 frs-core:CurrentFinancialInstruments 13 2022-06-30 08615616 frs-core:Non-currentFinancialInstruments 13 2022-06-30 08615616 14 2021-07-01 2022-06-30 08615616 frs-core:CurrentFinancialInstruments 14 2022-06-30 08615616 frs-core:Non-currentFinancialInstruments 14 2022-06-30 08615616 15 2021-07-01 2022-06-30 08615616 frs-core:CurrentFinancialInstruments 15 2022-06-30 08615616 frs-core:Non-currentFinancialInstruments 15 2022-06-30 08615616 16 2021-07-01 2022-06-30 08615616 frs-core:CurrentFinancialInstruments 16 2022-06-30 08615616 frs-core:Non-currentFinancialInstruments 16 2022-06-30 08615616 17 2021-07-01 2022-06-30 08615616 frs-core:CurrentFinancialInstruments 17 2022-06-30 08615616 frs-core:Non-currentFinancialInstruments 17 2022-06-30 08615616 18 2021-07-01 2022-06-30 08615616 frs-core:CurrentFinancialInstruments 18 2022-06-30 08615616 frs-core:Non-currentFinancialInstruments 18 2022-06-30 08615616 19 2021-07-01 2022-06-30 08615616 frs-core:CurrentFinancialInstruments 19 2022-06-30 08615616 frs-core:Non-currentFinancialInstruments 19 2022-06-30 08615616 20 2021-07-01 2022-06-30 08615616 frs-core:CurrentFinancialInstruments 20 2022-06-30 08615616 frs-core:Non-currentFinancialInstruments 20 2022-06-30 08615616 dpl-frs:Item1 2021-07-01 2022-06-30 08615616 dpl-frs:Item1 2021-06-30 08615616 dpl-frs:Item1 2022-06-30 08615616 dpl-frs:CostSales dpl-frs:Item1 2021-07-01 2022-06-30 08615616 dpl-frs:CostSales dpl-frs:Item1 2021-06-30 08615616 dpl-frs:CostSales dpl-frs:Item1 2022-06-30 08615616 dpl-frs:DistributionCosts dpl-frs:Item1 2021-07-01 2022-06-30 08615616 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-07-01 2022-06-30 08615616 dpl-frs:Item2 2021-07-01 2022-06-30 08615616 dpl-frs:Item2 2021-06-30 08615616 dpl-frs:Item2 2022-06-30 08615616 dpl-frs:CostSales dpl-frs:Item2 2021-07-01 2022-06-30 08615616 dpl-frs:CostSales dpl-frs:Item2 2021-06-30 08615616 dpl-frs:CostSales dpl-frs:Item2 2022-06-30 08615616 dpl-frs:DistributionCosts dpl-frs:Item2 2021-07-01 2022-06-30 08615616 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-07-01 2022-06-30 08615616 dpl-frs:Item3 2021-07-01 2022-06-30 08615616 dpl-frs:Item3 2021-06-30 08615616 dpl-frs:Item3 2022-06-30 08615616 dpl-frs:CostSales dpl-frs:Item3 2021-07-01 2022-06-30 08615616 dpl-frs:CostSales dpl-frs:Item3 2021-06-30 08615616 dpl-frs:CostSales dpl-frs:Item3 2022-06-30 08615616 dpl-frs:DistributionCosts dpl-frs:Item3 2021-07-01 2022-06-30 08615616 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-07-01 2022-06-30 08615616 dpl-frs:Item4 2021-07-01 2022-06-30 08615616 dpl-frs:Item4 2021-06-30 08615616 dpl-frs:Item4 2022-06-30 08615616 dpl-frs:CostSales dpl-frs:Item4 2021-07-01 2022-06-30 08615616 dpl-frs:CostSales dpl-frs:Item4 2021-06-30 08615616 dpl-frs:CostSales dpl-frs:Item4 2022-06-30 08615616 dpl-frs:DistributionCosts dpl-frs:Item4 2021-07-01 2022-06-30 08615616 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-07-01 2022-06-30 08615616 dpl-frs:Item5 2021-07-01 2022-06-30 08615616 dpl-frs:Item5 2021-06-30 08615616 dpl-frs:Item5 2022-06-30 08615616 dpl-frs:CostSales dpl-frs:Item5 2021-07-01 2022-06-30 08615616 dpl-frs:CostSales dpl-frs:Item5 2021-06-30 08615616 dpl-frs:CostSales dpl-frs:Item5 2022-06-30 08615616 dpl-frs:DistributionCosts dpl-frs:Item5 2021-07-01 2022-06-30 08615616 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-07-01 2022-06-30 08615616 dpl-frs:Item6 2021-07-01 2022-06-30 08615616 dpl-frs:Item6 2021-06-30 08615616 dpl-frs:Item6 2022-06-30 08615616 dpl-frs:CostSales dpl-frs:Item6 2021-07-01 2022-06-30 08615616 dpl-frs:CostSales dpl-frs:Item6 2021-06-30 08615616 dpl-frs:CostSales dpl-frs:Item6 2022-06-30 08615616 dpl-frs:DistributionCosts dpl-frs:Item6 2021-07-01 2022-06-30 08615616 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-07-01 2022-06-30 08615616 dpl-frs:Item7 2021-07-01 2022-06-30 08615616 dpl-frs:Item7 2021-06-30 08615616 dpl-frs:Item7 2022-06-30 08615616 dpl-frs:CostSales dpl-frs:Item7 2021-07-01 2022-06-30 08615616 dpl-frs:CostSales dpl-frs:Item7 2021-06-30 08615616 dpl-frs:CostSales dpl-frs:Item7 2022-06-30 08615616 dpl-frs:DistributionCosts dpl-frs:Item7 2021-07-01 2022-06-30 08615616 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-07-01 2022-06-30 08615616 dpl-frs:Item8 2021-07-01 2022-06-30 08615616 dpl-frs:Item8 2021-06-30 08615616 dpl-frs:Item8 2022-06-30 08615616 dpl-frs:CostSales dpl-frs:Item8 2021-07-01 2022-06-30 08615616 dpl-frs:CostSales dpl-frs:Item8 2021-06-30 08615616 dpl-frs:CostSales dpl-frs:Item8 2022-06-30 08615616 dpl-frs:DistributionCosts dpl-frs:Item8 2021-07-01 2022-06-30 08615616 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-07-01 2022-06-30 08615616 dpl-frs:Item9 2021-07-01 2022-06-30 08615616 dpl-frs:Item9 2021-06-30 08615616 dpl-frs:Item9 2022-06-30 08615616 dpl-frs:CostSales dpl-frs:Item9 2021-07-01 2022-06-30 08615616 dpl-frs:CostSales dpl-frs:Item9 2021-06-30 08615616 dpl-frs:CostSales dpl-frs:Item9 2022-06-30 08615616 dpl-frs:DistributionCosts dpl-frs:Item9 2021-07-01 2022-06-30 08615616 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-07-01 2022-06-30 08615616 dpl-frs:Item10 2021-07-01 2022-06-30 08615616 dpl-frs:Item10 2021-06-30 08615616 dpl-frs:Item10 2022-06-30 08615616 dpl-frs:CostSales dpl-frs:Item10 2021-07-01 2022-06-30 08615616 dpl-frs:CostSales dpl-frs:Item10 2021-06-30 08615616 dpl-frs:CostSales dpl-frs:Item10 2022-06-30 08615616 dpl-frs:DistributionCosts dpl-frs:Item10 2021-07-01 2022-06-30 08615616 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-07-01 2022-06-30 08615616 dpl-frs:Item11 2021-07-01 2022-06-30 08615616 dpl-frs:Item11 2021-06-30 08615616 dpl-frs:Item11 2022-06-30 08615616 dpl-frs:CostSales dpl-frs:Item11 2021-07-01 2022-06-30 08615616 dpl-frs:CostSales dpl-frs:Item11 2021-06-30 08615616 dpl-frs:CostSales dpl-frs:Item11 2022-06-30 08615616 dpl-frs:DistributionCosts dpl-frs:Item11 2021-07-01 2022-06-30 08615616 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-07-01 2022-06-30 08615616 dpl-frs:Item12 2021-07-01 2022-06-30 08615616 dpl-frs:Item12 2021-06-30 08615616 dpl-frs:Item12 2022-06-30 08615616 dpl-frs:CostSales dpl-frs:Item12 2021-07-01 2022-06-30 08615616 dpl-frs:CostSales dpl-frs:Item12 2021-06-30 08615616 dpl-frs:CostSales dpl-frs:Item12 2022-06-30 08615616 dpl-frs:DistributionCosts dpl-frs:Item12 2021-07-01 2022-06-30 08615616 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-07-01 2022-06-30 08615616 1 2021-07-01 2022-06-30 08615616 frs-countries:EnglandWales 2021-07-01 2022-06-30
Registered number: 08615616
Specialist Electrical Contractors Limited
Unaudited Financial Statements
For The Year Ended 30 June 2023
PAH Accounting
Unaudited Financial Statements
Contents
Page
Accountant's Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—7
Page 1
Accountant's Report
Report to the directors on the preparation of the unaudited statutory accounts of Specialist Electrical Contractors Limited for the year ended 30 June 2023
To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Specialist Electrical Contractors Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the directors of Specialist Electrical Contractors Limited , as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of Specialist Electrical Contractors Limited and state those matters that we have agreed to state to the directors of Specialist Electrical Contractors Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Specialist Electrical Contractors Limited and its directors as a body for our work or for this report.
It is your duty to ensure that Specialist Electrical Contractors Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Specialist Electrical Contractors Limited . You consider that Specialist Electrical Contractors Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Specialist Electrical Contractors Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
PAH Accounting
10 January 2024
PAH Accounting
FCCA
Unit 2 The Pound
Coate
Devizes
SN10 3LG
Page 1
Page 2
Balance Sheet
Registered number: 08615616
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 30,201 11,985
30,201 11,985
CURRENT ASSETS
Stocks 5 7,000 11,000
Debtors 6 49,098 25,617
Cash at bank and in hand - (11 )
56,098 36,606
Creditors: Amounts Falling Due Within One Year 7 (35,115 ) (20,717 )
NET CURRENT ASSETS (LIABILITIES) 20,983 15,889
TOTAL ASSETS LESS CURRENT LIABILITIES 51,184 27,874
Creditors: Amounts Falling Due After More Than One Year 8 (76,129 ) (49,999 )
NET LIABILITIES (24,945 ) (22,125 )
CAPITAL AND RESERVES
Called up share capital 10 2 2
Profit and Loss Account (24,947 ) (22,127 )
SHAREHOLDERS' FUNDS (24,945) (22,125)
Page 2
Page 3
For the year ending 30 June 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mrs Sharon Woolley
Director
10 January 2024
The notes on pages 4 to 7 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Specialist Electrical Contractors Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08615616 . The registered office is Maes Villa, Dolau, Llandrindod Wells, Powys, LD1 5TE.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% Reducing Balance
Motor Vehicles 25% Reducing Balance
Computer Equipment 25% Reducing Balance
2.4. 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.
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
Page 4
Page 5
2.6. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2023 2022
Office and administration 2 2
2 2
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 July 2022 13,938 11,522 1,793 27,253
Additions - 37,049 - 37,049
Disposals - (11,522 ) - (11,522 )
As at 30 June 2023 13,938 37,049 1,793 52,780
Depreciation
As at 1 July 2022 10,719 2,756 1,793 15,268
Provided during the period 805 9,262 - 10,067
Disposals - (2,756 ) - (2,756 )
As at 30 June 2023 11,524 9,262 1,793 22,579
Net Book Value
As at 30 June 2023 2,414 27,787 - 30,201
As at 1 July 2022 3,219 8,766 - 11,985
Page 5
Page 6
5. Stocks
2023 2022
£ £
Stock 7,000 11,000
7,000 11,000
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 29,044 6,250
Prepayments and accrued income 359 359
Other debtors 42 -
Other taxes and social security 1,078 404
Net wages - 800
Directors' loan accounts 18,575 17,804
49,098 25,617
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 10,053 5,751
Bank loans and overdrafts 13,888 13,742
Corporation tax 4,218 (524 )
VAT 6,456 1,248
Accruals and deferred income 500 500
35,115 20,717
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 36,312 12,075
Bank loans 39,817 37,924
76,129 49,999
9. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The future minimum finance lease payments are as follows:
Later than one year and not later than five years 36,312 12,075
36,312 12,075
36,312 12,075
Page 6
Page 7
10. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 2 2
11. Dividends
2023 2022
£ £
On equity shares:
Final dividend paid 20,255 9,030
20,255 9,030
Page 7