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 10244883 Mr Jeremy Ratnarajah Mrs Anne Ratnarajah iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10244883 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-06-30 10244883 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-06-30 10244883 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-06-30 10244883 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-06-30 10244883 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-07-01 2023-06-30 10244883 frs-core:AllSubsidiaries 2022-07-01 2023-06-30 10244883 frs-core:KeyManagementPersonnel 2022-07-01 2023-06-30 10244883 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-07-01 2023-06-30 10244883 frs-core:OtherRelatedParties 2022-07-01 2023-06-30 10244883 2022-06-30 10244883 2023-06-30 10244883 2022-07-01 2023-06-30 10244883 frs-core:CurrentFinancialInstruments 2023-06-30 10244883 frs-core:CurrentFinancialInstruments 2022-07-01 2023-06-30 10244883 frs-core:Non-currentFinancialInstruments 2023-06-30 10244883 frs-core:Non-currentFinancialInstruments 2022-07-01 2023-06-30 10244883 frs-core:CurrentFinancialInstruments 2022-07-01 2023-06-30 10244883 frs-core:CurrentFinancialInstruments 2023-06-30 10244883 frs-core:AfterOneYear 2022-07-01 2023-06-30 10244883 frs-core:BetweenOneFiveYears 2022-07-01 2023-06-30 10244883 frs-core:BetweenOneFiveYears 2023-06-30 10244883 frs-core:ComputerEquipment 2023-06-30 10244883 frs-core:ComputerEquipment 2022-07-01 2023-06-30 10244883 frs-core:ComputerEquipment 2022-06-30 10244883 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-06-30 10244883 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-07-01 2023-06-30 10244883 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-06-30 10244883 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-06-30 10244883 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-07-01 2023-06-30 10244883 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-06-30 10244883 frs-core:FurnitureFittings 2023-06-30 10244883 frs-core:FurnitureFittings 2022-07-01 2023-06-30 10244883 frs-core:FurnitureFittings 2022-06-30 10244883 frs-core:NetGoodwill 2023-06-30 10244883 frs-core:NetGoodwill 2022-07-01 2023-06-30 10244883 frs-core:NetGoodwill 2022-06-30 10244883 frs-core:InvestmentPropertyIncludedWithinPPE 2023-06-30 10244883 frs-core:InvestmentPropertyIncludedWithinPPE 2022-07-01 2023-06-30 10244883 frs-core:InvestmentPropertyIncludedWithinPPE 2022-06-30 10244883 frs-core:LandBuildings 2023-06-30 10244883 frs-core:LandBuildings 2022-07-01 2023-06-30 10244883 frs-core:LandBuildings 2022-06-30 10244883 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-06-30 10244883 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-07-01 2023-06-30 10244883 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-06-30 10244883 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-06-30 10244883 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-07-01 2023-06-30 10244883 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-06-30 10244883 frs-core:MoreThanFiveYears 2022-07-01 2023-06-30 10244883 frs-core:MoreThanFiveYears 2023-06-30 10244883 frs-core:MotorVehicles 2023-06-30 10244883 frs-core:MotorVehicles 2022-07-01 2023-06-30 10244883 frs-core:MotorVehicles 2022-06-30 10244883 frs-core:OtherResidualIntangibleAssets 2023-06-30 10244883 frs-core:OtherResidualIntangibleAssets 2022-07-01 2023-06-30 10244883 frs-core:OtherResidualIntangibleAssets 2022-06-30 10244883 frs-core:PlantMachinery 2023-06-30 10244883 frs-core:PlantMachinery 2022-07-01 2023-06-30 10244883 frs-core:PlantMachinery 2022-06-30 10244883 frs-core:Secured 2023-06-30 10244883 frs-core:Unsecured 2023-06-30 10244883 frs-core:WithinOneYear 2022-07-01 2023-06-30 10244883 frs-core:WithinOneYear 2023-06-30 10244883 frs-core:CapitalRedemptionReserve 2022-07-01 2023-06-30 10244883 frs-core:CapitalRedemptionReserve 2022-06-30 10244883 frs-core:CapitalRedemptionReserve 2023-06-30 10244883 frs-core:OtherReservesSubtotal 2022-07-01 2023-06-30 10244883 frs-core:OtherReservesSubtotal 2022-06-30 10244883 frs-core:OtherReservesSubtotal 2023-06-30 10244883 frs-core:RevaluationReserve 2022-07-01 2023-06-30 10244883 frs-core:RevaluationReserve 2022-06-30 10244883 frs-core:RevaluationReserve 2023-06-30 10244883 frs-core:SharePremium 2022-07-01 2023-06-30 10244883 frs-core:SharePremium 2022-06-30 10244883 frs-core:SharePremium 2023-06-30 10244883 frs-core:ShareCapital 2022-07-01 2023-06-30 10244883 frs-core:ShareCapital 2022-06-30 10244883 frs-core:ShareCapital 2023-06-30 10244883 frs-core:RetainedEarningsAccumulatedLosses 2022-07-01 2023-06-30 10244883 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-06-30 10244883 frs-core:RetainedEarningsAccumulatedLosses 2023-06-30 10244883 frs-core:RetainedEarningsAccumulatedLosses 2022-06-30 10244883 frs-core:RetainedEarningsAccumulatedLosses 2023-06-30 10244883 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-06-30 10244883 frs-countries:UnitedKingdom 2022-07-01 2023-06-30 10244883 frs-countries:Europe 2022-07-01 2023-06-30 10244883 frs-countries:NorthAmerica 2022-07-01 2023-06-30 10244883 frs-countries:SouthAmerica 2022-07-01 2023-06-30 10244883 frs-countries:Asia 2022-07-01 2023-06-30 10244883 frs-countries:RestWorldOutsideUK 2022-07-01 2023-06-30 10244883 frs-bus:HighestPaidDirector 2022-07-01 2023-06-30 10244883 frs-bus:PrivateLimitedCompanyLtd 2022-07-01 2023-06-30 10244883 frs-bus:CompanyLimitedByGuarantee 2022-07-01 2023-06-30 10244883 frs-bus:LimitedLiabilityPartnershipLLP 2022-07-01 2023-06-30 10244883 frs-bus:LimitedLiabilityPartnershipsSORP 2022-07-01 2023-06-30 10244883 frs-bus:FullAccounts 2022-07-01 2023-06-30 10244883 frs-bus:FilletedAccounts 2022-07-01 2023-06-30 10244883 frs-bus:AbridgedAccounts 2022-07-01 2023-06-30 10244883 frs-bus:FRS102 2022-07-01 2023-06-30 10244883 frs-bus:MediumEntities 2022-07-01 2023-06-30 10244883 frs-bus:SmallEntities 2022-07-01 2023-06-30 10244883 frs-bus:EntityHasNeverTraded 2022-07-01 2023-06-30 10244883 frs-bus:EntityNoLongerTradingButTradedInPast 2022-07-01 2023-06-30 10244883 frs-bus:Audited 2022-07-01 2023-06-30 10244883 frs-bus:AuditExempt-NoAccountantsReport 2022-07-01 2023-06-30 10244883 frs-bus:AuditExemptWithAccountantsReport 2022-07-01 2023-06-30 10244883 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-07-01 2023-06-30 10244883 frs-bus:LargeCompaniesRegimeForAccounts 2022-07-01 2023-06-30 10244883 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-07-01 2023-06-30 10244883 frs-bus:SmallCompaniesRegimeForAccounts 2022-07-01 2023-06-30 10244883 frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-07-01 2023-06-30 10244883 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-07-01 2023-06-30 10244883 frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-07-01 2023-06-30 10244883 frs-bus:OrdinaryShareClass1 2022-07-01 2023-06-30 10244883 frs-bus:OrdinaryShareClass1 2022-06-30 10244883 frs-bus:OrdinaryShareClass1 2023-06-30 10244883 frs-bus:OrdinaryShareClass2 2022-07-01 2023-06-30 10244883 frs-bus:OrdinaryShareClass2 2022-06-30 10244883 frs-bus:OrdinaryShareClass2 2023-06-30 10244883 frs-bus:OrdinaryShareClass3 2022-07-01 2023-06-30 10244883 frs-bus:OrdinaryShareClass3 2022-06-30 10244883 frs-bus:OrdinaryShareClass3 2023-06-30 10244883 frs-bus:OrdinaryShareClass4 2022-07-01 2023-06-30 10244883 frs-bus:OrdinaryShareClass4 2022-06-30 10244883 frs-bus:OrdinaryShareClass4 2023-06-30 10244883 frs-bus:OrdinaryShareClass5 2022-07-01 2023-06-30 10244883 frs-bus:OrdinaryShareClass5 2022-06-30 10244883 frs-bus:OrdinaryShareClass5 2023-06-30 10244883 frs-bus:PreferenceShareClass1 2022-07-01 2023-06-30 10244883 frs-bus:PreferenceShareClass1 2022-06-30 10244883 frs-bus:PreferenceShareClass1 2023-06-30 10244883 frs-bus:PreferenceShareClass2 2022-07-01 2023-06-30 10244883 frs-bus:PreferenceShareClass2 2022-06-30 10244883 frs-bus:PreferenceShareClass2 2023-06-30 10244883 frs-bus:PreferenceShareClass3 2022-07-01 2023-06-30 10244883 frs-bus:PreferenceShareClass3 2022-06-30 10244883 frs-bus:PreferenceShareClass3 2023-06-30 10244883 frs-bus:PreferenceShareClass4 2022-07-01 2023-06-30 10244883 frs-bus:PreferenceShareClass4 2022-06-30 10244883 frs-bus:PreferenceShareClass4 2023-06-30 10244883 frs-bus:PreferenceShareClass5 2022-07-01 2023-06-30 10244883 frs-bus:PreferenceShareClass5 2022-06-30 10244883 frs-bus:PreferenceShareClass5 2023-06-30 10244883 1 2022-07-01 2023-06-30 10244883 1 2023-06-30 10244883 1 2022-07-01 2023-06-30 10244883 frs-core:LeasedAssets 2022-07-01 2023-06-30 10244883 frs-core:OwnedAssets 2022-07-01 2023-06-30 10244883 frs-core:CurrencyRisk 2022-07-01 2023-06-30 10244883 frs-core:MarketRisk 2022-07-01 2023-06-30 10244883 frs-core:InterestRateRisk 2022-07-01 2023-06-30 10244883 frs-core:DeferredTaxation 2022-07-01 2023-06-30 10244883 frs-core:DeferredTaxation 2022-06-30 10244883 frs-core:DeferredTaxation 2023-06-30 10244883 frs-core:OtherProvisionsContingentLiabilities 2022-07-01 2023-06-30 10244883 frs-core:OtherProvisionsContingentLiabilities 2022-06-30 10244883 frs-core:OtherProvisionsContingentLiabilities 2023-06-30 10244883 frs-core:ProvisionsDeferredTax 2023-06-30 10244883 frs-core:OtherDeferredTax 2023-06-30 10244883 frs-core:AcceleratedTaxDepreciationDeferredTax 2023-06-30 10244883 frs-core:TaxLossesCarry-forwardsDeferredTax 2023-06-30 10244883 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-06-30 10244883 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-07-01 2023-06-30 10244883 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-06-30 10244883 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-06-30 10244883 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-07-01 2023-06-30 10244883 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-06-30 10244883 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-06-30 10244883 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-07-01 2023-06-30 10244883 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-06-30 10244883 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-06-30 10244883 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-06-30 10244883 frs-core:RevaluationInvestmentPropertyDeferredTax 2023-06-30 10244883 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-06-30 10244883 frs-core:OtherPost-employmentBenefitsDeferredTax 2023-06-30 10244883 frs-core:Share-basedPaymentsDeferredTax 2023-06-30 10244883 frs-core:TaxCreditsDeferredTax 2023-06-30 10244883 frs-core:CostValuation 2022-06-30 10244883 frs-core:AdditionsToInvestments 2023-06-30 10244883 frs-core:DisposalsRepaymentsInvestments 2023-06-30 10244883 frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-06-30 10244883 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-06-30 10244883 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-06-30 10244883 frs-core:OtherIncreaseDecreaseInInvestments 2023-06-30 10244883 frs-core:CostValuation 2023-06-30 10244883 frs-core:ProvisionsForImpairmentInvestments 2022-06-30 10244883 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-06-30 10244883 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-06-30 10244883 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-06-30 10244883 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-06-30 10244883 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-06-30 10244883 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-06-30 10244883 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-06-30 10244883 frs-core:ProvisionsForImpairmentInvestments 2023-06-30 10244883 frs-core:ListedExchangeTraded 2023-06-30 10244883 frs-core:ListedExchangeTraded 2022-06-30 10244883 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-06-30 10244883 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-06-30 10244883 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-06-30 10244883 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-06-30 10244883 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-06-30 10244883 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-06-30 10244883 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-06-30 10244883 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-06-30 10244883 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 10244883 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 10244883 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 10244883 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 10244883 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 10244883 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-06-30 10244883 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 10244883 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 10244883 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 10244883 frs-core:UnlistedNon-exchangeTraded 2023-06-30 10244883 frs-core:UnlistedNon-exchangeTraded 2022-06-30 10244883 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-06-30 10244883 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 10244883 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 10244883 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 10244883 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 10244883 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 10244883 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 10244883 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-06-30 10244883 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 10244883 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 10244883 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 10244883 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 10244883 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 10244883 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-06-30 10244883 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 10244883 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 10244883 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 10244883 dpl-frs:CostSales 2022-07-01 2023-06-30 10244883 dpl-frs:CostSales 2022-06-30 10244883 dpl-frs:CostSales 2023-06-30 10244883 dpl-frs:DistributionCosts 2022-07-01 2023-06-30 10244883 dpl-frs:AdministrativeExpenses 2022-07-01 2023-06-30 10244883 frs-bus:Director1 2022-07-01 2023-06-30 10244883 frs-bus:Director1 2022-06-30 10244883 frs-bus:Director1 2023-06-30 10244883 frs-bus:Director2 2022-07-01 2023-06-30 10244883 frs-bus:Director2 2022-06-30 10244883 frs-bus:Director2 2023-06-30 10244883 1 2022-07-01 2023-06-30 10244883 frs-core:CurrentFinancialInstruments 1 2023-06-30 10244883 frs-core:Non-currentFinancialInstruments 1 2023-06-30 10244883 2 2022-07-01 2023-06-30 10244883 frs-core:CurrentFinancialInstruments 2 2023-06-30 10244883 frs-core:Non-currentFinancialInstruments 2 2023-06-30 10244883 3 2022-07-01 2023-06-30 10244883 frs-core:CurrentFinancialInstruments 3 2023-06-30 10244883 frs-core:Non-currentFinancialInstruments 3 2023-06-30 10244883 4 2022-07-01 2023-06-30 10244883 frs-core:CurrentFinancialInstruments 4 2023-06-30 10244883 frs-core:Non-currentFinancialInstruments 4 2023-06-30 10244883 5 2022-07-01 2023-06-30 10244883 frs-core:CurrentFinancialInstruments 5 2023-06-30 10244883 frs-core:Non-currentFinancialInstruments 5 2023-06-30 10244883 6 2022-07-01 2023-06-30 10244883 frs-core:CurrentFinancialInstruments 6 2023-06-30 10244883 frs-core:Non-currentFinancialInstruments 6 2023-06-30 10244883 7 2022-07-01 2023-06-30 10244883 frs-core:CurrentFinancialInstruments 7 2023-06-30 10244883 frs-core:Non-currentFinancialInstruments 7 2023-06-30 10244883 8 2022-07-01 2023-06-30 10244883 frs-core:CurrentFinancialInstruments 8 2023-06-30 10244883 frs-core:Non-currentFinancialInstruments 8 2023-06-30 10244883 9 2022-07-01 2023-06-30 10244883 frs-core:CurrentFinancialInstruments 9 2023-06-30 10244883 frs-core:Non-currentFinancialInstruments 9 2023-06-30 10244883 10 2022-07-01 2023-06-30 10244883 frs-core:CurrentFinancialInstruments 10 2023-06-30 10244883 frs-core:Non-currentFinancialInstruments 10 2023-06-30 10244883 11 2022-07-01 2023-06-30 10244883 frs-core:CurrentFinancialInstruments 11 2023-06-30 10244883 frs-core:Non-currentFinancialInstruments 11 2023-06-30 10244883 12 2022-07-01 2023-06-30 10244883 frs-core:CurrentFinancialInstruments 12 2023-06-30 10244883 frs-core:Non-currentFinancialInstruments 12 2023-06-30 10244883 13 2022-07-01 2023-06-30 10244883 frs-core:CurrentFinancialInstruments 13 2023-06-30 10244883 frs-core:Non-currentFinancialInstruments 13 2023-06-30 10244883 14 2022-07-01 2023-06-30 10244883 frs-core:CurrentFinancialInstruments 14 2023-06-30 10244883 frs-core:Non-currentFinancialInstruments 14 2023-06-30 10244883 15 2022-07-01 2023-06-30 10244883 frs-core:CurrentFinancialInstruments 15 2023-06-30 10244883 frs-core:Non-currentFinancialInstruments 15 2023-06-30 10244883 16 2022-07-01 2023-06-30 10244883 frs-core:CurrentFinancialInstruments 16 2023-06-30 10244883 frs-core:Non-currentFinancialInstruments 16 2023-06-30 10244883 17 2022-07-01 2023-06-30 10244883 frs-core:CurrentFinancialInstruments 17 2023-06-30 10244883 frs-core:Non-currentFinancialInstruments 17 2023-06-30 10244883 18 2022-07-01 2023-06-30 10244883 frs-core:CurrentFinancialInstruments 18 2023-06-30 10244883 frs-core:Non-currentFinancialInstruments 18 2023-06-30 10244883 19 2022-07-01 2023-06-30 10244883 frs-core:CurrentFinancialInstruments 19 2023-06-30 10244883 frs-core:Non-currentFinancialInstruments 19 2023-06-30 10244883 20 2022-07-01 2023-06-30 10244883 frs-core:CurrentFinancialInstruments 20 2023-06-30 10244883 frs-core:Non-currentFinancialInstruments 20 2023-06-30 10244883 dpl-frs:Item1 2022-07-01 2023-06-30 10244883 dpl-frs:Item1 2022-06-30 10244883 dpl-frs:Item1 2023-06-30 10244883 dpl-frs:CostSales dpl-frs:Item1 2022-07-01 2023-06-30 10244883 dpl-frs:CostSales dpl-frs:Item1 2022-06-30 10244883 dpl-frs:CostSales dpl-frs:Item1 2023-06-30 10244883 dpl-frs:DistributionCosts dpl-frs:Item1 2022-07-01 2023-06-30 10244883 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-07-01 2023-06-30 10244883 dpl-frs:Item2 2022-07-01 2023-06-30 10244883 dpl-frs:Item2 2022-06-30 10244883 dpl-frs:Item2 2023-06-30 10244883 dpl-frs:CostSales dpl-frs:Item2 2022-07-01 2023-06-30 10244883 dpl-frs:CostSales dpl-frs:Item2 2022-06-30 10244883 dpl-frs:CostSales dpl-frs:Item2 2023-06-30 10244883 dpl-frs:DistributionCosts dpl-frs:Item2 2022-07-01 2023-06-30 10244883 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-07-01 2023-06-30 10244883 dpl-frs:Item3 2022-07-01 2023-06-30 10244883 dpl-frs:Item3 2022-06-30 10244883 dpl-frs:Item3 2023-06-30 10244883 dpl-frs:CostSales dpl-frs:Item3 2022-07-01 2023-06-30 10244883 dpl-frs:CostSales dpl-frs:Item3 2022-06-30 10244883 dpl-frs:CostSales dpl-frs:Item3 2023-06-30 10244883 dpl-frs:DistributionCosts dpl-frs:Item3 2022-07-01 2023-06-30 10244883 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-07-01 2023-06-30 10244883 dpl-frs:Item4 2022-07-01 2023-06-30 10244883 dpl-frs:Item4 2022-06-30 10244883 dpl-frs:Item4 2023-06-30 10244883 dpl-frs:CostSales dpl-frs:Item4 2022-07-01 2023-06-30 10244883 dpl-frs:CostSales dpl-frs:Item4 2022-06-30 10244883 dpl-frs:CostSales dpl-frs:Item4 2023-06-30 10244883 dpl-frs:DistributionCosts dpl-frs:Item4 2022-07-01 2023-06-30 10244883 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-07-01 2023-06-30 10244883 dpl-frs:Item5 2022-07-01 2023-06-30 10244883 dpl-frs:Item5 2022-06-30 10244883 dpl-frs:Item5 2023-06-30 10244883 dpl-frs:CostSales dpl-frs:Item5 2022-07-01 2023-06-30 10244883 dpl-frs:CostSales dpl-frs:Item5 2022-06-30 10244883 dpl-frs:CostSales dpl-frs:Item5 2023-06-30 10244883 dpl-frs:DistributionCosts dpl-frs:Item5 2022-07-01 2023-06-30 10244883 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-07-01 2023-06-30 10244883 dpl-frs:Item6 2022-07-01 2023-06-30 10244883 dpl-frs:Item6 2022-06-30 10244883 dpl-frs:Item6 2023-06-30 10244883 dpl-frs:CostSales dpl-frs:Item6 2022-07-01 2023-06-30 10244883 dpl-frs:CostSales dpl-frs:Item6 2022-06-30 10244883 dpl-frs:CostSales dpl-frs:Item6 2023-06-30 10244883 dpl-frs:DistributionCosts dpl-frs:Item6 2022-07-01 2023-06-30 10244883 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-07-01 2023-06-30 10244883 dpl-frs:Item7 2022-07-01 2023-06-30 10244883 dpl-frs:Item7 2022-06-30 10244883 dpl-frs:Item7 2023-06-30 10244883 dpl-frs:CostSales dpl-frs:Item7 2022-07-01 2023-06-30 10244883 dpl-frs:CostSales dpl-frs:Item7 2022-06-30 10244883 dpl-frs:CostSales dpl-frs:Item7 2023-06-30 10244883 dpl-frs:DistributionCosts dpl-frs:Item7 2022-07-01 2023-06-30 10244883 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-07-01 2023-06-30 10244883 dpl-frs:Item8 2022-07-01 2023-06-30 10244883 dpl-frs:Item8 2022-06-30 10244883 dpl-frs:Item8 2023-06-30 10244883 dpl-frs:CostSales dpl-frs:Item8 2022-07-01 2023-06-30 10244883 dpl-frs:CostSales dpl-frs:Item8 2022-06-30 10244883 dpl-frs:CostSales dpl-frs:Item8 2023-06-30 10244883 dpl-frs:DistributionCosts dpl-frs:Item8 2022-07-01 2023-06-30 10244883 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-07-01 2023-06-30 10244883 dpl-frs:Item9 2022-07-01 2023-06-30 10244883 dpl-frs:Item9 2022-06-30 10244883 dpl-frs:Item9 2023-06-30 10244883 dpl-frs:CostSales dpl-frs:Item9 2022-07-01 2023-06-30 10244883 dpl-frs:CostSales dpl-frs:Item9 2022-06-30 10244883 dpl-frs:CostSales dpl-frs:Item9 2023-06-30 10244883 dpl-frs:DistributionCosts dpl-frs:Item9 2022-07-01 2023-06-30 10244883 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-07-01 2023-06-30 10244883 dpl-frs:Item10 2022-07-01 2023-06-30 10244883 dpl-frs:Item10 2022-06-30 10244883 dpl-frs:Item10 2023-06-30 10244883 dpl-frs:CostSales dpl-frs:Item10 2022-07-01 2023-06-30 10244883 dpl-frs:CostSales dpl-frs:Item10 2022-06-30 10244883 dpl-frs:CostSales dpl-frs:Item10 2023-06-30 10244883 dpl-frs:DistributionCosts dpl-frs:Item10 2022-07-01 2023-06-30 10244883 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-07-01 2023-06-30 10244883 dpl-frs:Item11 2022-07-01 2023-06-30 10244883 dpl-frs:Item11 2022-06-30 10244883 dpl-frs:Item11 2023-06-30 10244883 dpl-frs:CostSales dpl-frs:Item11 2022-07-01 2023-06-30 10244883 dpl-frs:CostSales dpl-frs:Item11 2022-06-30 10244883 dpl-frs:CostSales dpl-frs:Item11 2023-06-30 10244883 dpl-frs:DistributionCosts dpl-frs:Item11 2022-07-01 2023-06-30 10244883 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-07-01 2023-06-30 10244883 dpl-frs:Item12 2022-07-01 2023-06-30 10244883 dpl-frs:Item12 2022-06-30 10244883 dpl-frs:Item12 2023-06-30 10244883 dpl-frs:CostSales dpl-frs:Item12 2022-07-01 2023-06-30 10244883 dpl-frs:CostSales dpl-frs:Item12 2022-06-30 10244883 dpl-frs:CostSales dpl-frs:Item12 2023-06-30 10244883 dpl-frs:DistributionCosts dpl-frs:Item12 2022-07-01 2023-06-30 10244883 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-07-01 2023-06-30 10244883 1 2022-07-01 2023-06-30 10244883 frs-countries:EnglandWales 2022-07-01 2023-06-30 10244883 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-06-30 10244883 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-06-30 10244883 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-06-30 10244883 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-06-30 10244883 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-07-01 2022-06-30 10244883 frs-core:AllSubsidiaries 2021-07-01 2022-06-30 10244883 frs-core:KeyManagementPersonnel 2021-07-01 2022-06-30 10244883 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-07-01 2022-06-30 10244883 frs-core:OtherRelatedParties 2021-07-01 2022-06-30 10244883 2021-06-30 10244883 2022-06-30 10244883 2021-07-01 2022-06-30 10244883 frs-core:CurrentFinancialInstruments 2022-06-30 10244883 frs-core:CurrentFinancialInstruments 2021-07-01 2022-06-30 10244883 frs-core:Non-currentFinancialInstruments 2022-06-30 10244883 frs-core:Non-currentFinancialInstruments 2021-07-01 2022-06-30 10244883 frs-core:CurrentFinancialInstruments 2021-07-01 2022-06-30 10244883 frs-core:CurrentFinancialInstruments 2022-06-30 10244883 frs-core:AfterOneYear 2021-07-01 2022-06-30 10244883 frs-core:BetweenOneFiveYears 2021-07-01 2022-06-30 10244883 frs-core:BetweenOneFiveYears 2022-06-30 10244883 frs-core:ComputerEquipment 2022-06-30 10244883 frs-core:ComputerEquipment 2021-07-01 2022-06-30 10244883 frs-core:ComputerEquipment 2021-06-30 10244883 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-06-30 10244883 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-07-01 2022-06-30 10244883 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-06-30 10244883 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-06-30 10244883 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-07-01 2022-06-30 10244883 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-06-30 10244883 frs-core:FurnitureFittings 2022-06-30 10244883 frs-core:FurnitureFittings 2021-07-01 2022-06-30 10244883 frs-core:FurnitureFittings 2021-06-30 10244883 frs-core:NetGoodwill 2022-06-30 10244883 frs-core:NetGoodwill 2021-07-01 2022-06-30 10244883 frs-core:NetGoodwill 2021-06-30 10244883 frs-core:InvestmentPropertyIncludedWithinPPE 2022-06-30 10244883 frs-core:InvestmentPropertyIncludedWithinPPE 2021-07-01 2022-06-30 10244883 frs-core:InvestmentPropertyIncludedWithinPPE 2021-06-30 10244883 frs-core:LandBuildings 2022-06-30 10244883 frs-core:LandBuildings 2021-07-01 2022-06-30 10244883 frs-core:LandBuildings 2021-06-30 10244883 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-06-30 10244883 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-07-01 2022-06-30 10244883 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-06-30 10244883 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-06-30 10244883 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-07-01 2022-06-30 10244883 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-06-30 10244883 frs-core:MoreThanFiveYears 2021-07-01 2022-06-30 10244883 frs-core:MoreThanFiveYears 2022-06-30 10244883 frs-core:MotorVehicles 2022-06-30 10244883 frs-core:MotorVehicles 2021-07-01 2022-06-30 10244883 frs-core:MotorVehicles 2021-06-30 10244883 frs-core:OtherResidualIntangibleAssets 2022-06-30 10244883 frs-core:OtherResidualIntangibleAssets 2021-07-01 2022-06-30 10244883 frs-core:OtherResidualIntangibleAssets 2021-06-30 10244883 frs-core:PlantMachinery 2022-06-30 10244883 frs-core:PlantMachinery 2021-07-01 2022-06-30 10244883 frs-core:PlantMachinery 2021-06-30 10244883 frs-core:Secured 2022-06-30 10244883 frs-core:Unsecured 2022-06-30 10244883 frs-core:WithinOneYear 2021-07-01 2022-06-30 10244883 frs-core:WithinOneYear 2022-06-30 10244883 frs-core:CapitalRedemptionReserve 2021-07-01 2022-06-30 10244883 frs-core:CapitalRedemptionReserve 2021-06-30 10244883 frs-core:CapitalRedemptionReserve 2022-06-30 10244883 frs-core:OtherReservesSubtotal 2021-07-01 2022-06-30 10244883 frs-core:OtherReservesSubtotal 2021-06-30 10244883 frs-core:OtherReservesSubtotal 2022-06-30 10244883 frs-core:RevaluationReserve 2021-07-01 2022-06-30 10244883 frs-core:RevaluationReserve 2021-06-30 10244883 frs-core:RevaluationReserve 2022-06-30 10244883 frs-core:SharePremium 2021-07-01 2022-06-30 10244883 frs-core:SharePremium 2021-06-30 10244883 frs-core:SharePremium 2022-06-30 10244883 frs-core:ShareCapital 2021-07-01 2022-06-30 10244883 frs-core:ShareCapital 2021-06-30 10244883 frs-core:ShareCapital 2022-06-30 10244883 frs-core:RetainedEarningsAccumulatedLosses 2021-07-01 2022-06-30 10244883 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-06-30 10244883 frs-core:RetainedEarningsAccumulatedLosses 2022-06-30 10244883 frs-core:RetainedEarningsAccumulatedLosses 2021-06-30 10244883 frs-core:RetainedEarningsAccumulatedLosses 2022-06-30 10244883 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-06-30 10244883 frs-countries:UnitedKingdom 2021-07-01 2022-06-30 10244883 frs-countries:Europe 2021-07-01 2022-06-30 10244883 frs-countries:NorthAmerica 2021-07-01 2022-06-30 10244883 frs-countries:SouthAmerica 2021-07-01 2022-06-30 10244883 frs-countries:Asia 2021-07-01 2022-06-30 10244883 frs-countries:RestWorldOutsideUK 2021-07-01 2022-06-30 10244883 frs-bus:HighestPaidDirector 2021-07-01 2022-06-30 10244883 frs-bus:PrivateLimitedCompanyLtd 2021-07-01 2022-06-30 10244883 frs-bus:CompanyLimitedByGuarantee 2021-07-01 2022-06-30 10244883 frs-bus:LimitedLiabilityPartnershipLLP 2021-07-01 2022-06-30 10244883 frs-bus:LimitedLiabilityPartnershipsSORP 2021-07-01 2022-06-30 10244883 frs-bus:FullAccounts 2021-07-01 2022-06-30 10244883 frs-bus:FilletedAccounts 2021-07-01 2022-06-30 10244883 frs-bus:AbridgedAccounts 2021-07-01 2022-06-30 10244883 frs-bus:FRS102 2021-07-01 2022-06-30 10244883 frs-bus:MediumEntities 2021-07-01 2022-06-30 10244883 frs-bus:SmallEntities 2021-07-01 2022-06-30 10244883 frs-bus:EntityHasNeverTraded 2021-07-01 2022-06-30 10244883 frs-bus:EntityNoLongerTradingButTradedInPast 2021-07-01 2022-06-30 10244883 frs-bus:Audited 2021-07-01 2022-06-30 10244883 frs-bus:AuditExempt-NoAccountantsReport 2021-07-01 2022-06-30 10244883 frs-bus:AuditExemptWithAccountantsReport 2021-07-01 2022-06-30 10244883 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-07-01 2022-06-30 10244883 frs-bus:LargeCompaniesRegimeForAccounts 2021-07-01 2022-06-30 10244883 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-07-01 2022-06-30 10244883 frs-bus:SmallCompaniesRegimeForAccounts 2021-07-01 2022-06-30 10244883 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-07-01 2022-06-30 10244883 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-07-01 2022-06-30 10244883 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-07-01 2022-06-30 10244883 frs-bus:OrdinaryShareClass1 2021-07-01 2022-06-30 10244883 frs-bus:OrdinaryShareClass1 2021-06-30 10244883 frs-bus:OrdinaryShareClass1 2022-06-30 10244883 frs-bus:OrdinaryShareClass2 2021-07-01 2022-06-30 10244883 frs-bus:OrdinaryShareClass2 2021-06-30 10244883 frs-bus:OrdinaryShareClass2 2022-06-30 10244883 frs-bus:OrdinaryShareClass3 2021-07-01 2022-06-30 10244883 frs-bus:OrdinaryShareClass3 2021-06-30 10244883 frs-bus:OrdinaryShareClass3 2022-06-30 10244883 frs-bus:OrdinaryShareClass4 2021-07-01 2022-06-30 10244883 frs-bus:OrdinaryShareClass4 2021-06-30 10244883 frs-bus:OrdinaryShareClass4 2022-06-30 10244883 frs-bus:OrdinaryShareClass5 2021-07-01 2022-06-30 10244883 frs-bus:OrdinaryShareClass5 2021-06-30 10244883 frs-bus:OrdinaryShareClass5 2022-06-30 10244883 frs-bus:PreferenceShareClass1 2021-07-01 2022-06-30 10244883 frs-bus:PreferenceShareClass1 2021-06-30 10244883 frs-bus:PreferenceShareClass1 2022-06-30 10244883 frs-bus:PreferenceShareClass2 2021-07-01 2022-06-30 10244883 frs-bus:PreferenceShareClass2 2021-06-30 10244883 frs-bus:PreferenceShareClass2 2022-06-30 10244883 frs-bus:PreferenceShareClass3 2021-07-01 2022-06-30 10244883 frs-bus:PreferenceShareClass3 2021-06-30 10244883 frs-bus:PreferenceShareClass3 2022-06-30 10244883 frs-bus:PreferenceShareClass4 2021-07-01 2022-06-30 10244883 frs-bus:PreferenceShareClass4 2021-06-30 10244883 frs-bus:PreferenceShareClass4 2022-06-30 10244883 frs-bus:PreferenceShareClass5 2021-07-01 2022-06-30 10244883 frs-bus:PreferenceShareClass5 2021-06-30 10244883 frs-bus:PreferenceShareClass5 2022-06-30 10244883 1 2021-07-01 2022-06-30 10244883 1 2022-06-30 10244883 1 2021-07-01 2022-06-30 10244883 frs-core:LeasedAssets 2021-07-01 2022-06-30 10244883 frs-core:OwnedAssets 2021-07-01 2022-06-30 10244883 frs-core:CurrencyRisk 2021-07-01 2022-06-30 10244883 frs-core:MarketRisk 2021-07-01 2022-06-30 10244883 frs-core:InterestRateRisk 2021-07-01 2022-06-30 10244883 frs-core:DeferredTaxation 2021-07-01 2022-06-30 10244883 frs-core:DeferredTaxation 2021-06-30 10244883 frs-core:DeferredTaxation 2022-06-30 10244883 frs-core:OtherProvisionsContingentLiabilities 2021-07-01 2022-06-30 10244883 frs-core:OtherProvisionsContingentLiabilities 2021-06-30 10244883 frs-core:OtherProvisionsContingentLiabilities 2022-06-30 10244883 frs-core:ProvisionsDeferredTax 2022-06-30 10244883 frs-core:OtherDeferredTax 2022-06-30 10244883 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-06-30 10244883 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-06-30 10244883 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-06-30 10244883 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-07-01 2022-06-30 10244883 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-06-30 10244883 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-06-30 10244883 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-07-01 2022-06-30 10244883 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-06-30 10244883 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-06-30 10244883 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-07-01 2022-06-30 10244883 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-06-30 10244883 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-06-30 10244883 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-06-30 10244883 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-06-30 10244883 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-06-30 10244883 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-06-30 10244883 frs-core:Share-basedPaymentsDeferredTax 2022-06-30 10244883 frs-core:TaxCreditsDeferredTax 2022-06-30 10244883 frs-core:CostValuation 2021-06-30 10244883 frs-core:AdditionsToInvestments 2022-06-30 10244883 frs-core:DisposalsRepaymentsInvestments 2022-06-30 10244883 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-06-30 10244883 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-06-30 10244883 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-06-30 10244883 frs-core:OtherIncreaseDecreaseInInvestments 2022-06-30 10244883 frs-core:CostValuation 2022-06-30 10244883 frs-core:ProvisionsForImpairmentInvestments 2021-06-30 10244883 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-06-30 10244883 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-06-30 10244883 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-06-30 10244883 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-06-30 10244883 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-06-30 10244883 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-06-30 10244883 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-06-30 10244883 frs-core:ProvisionsForImpairmentInvestments 2022-06-30 10244883 frs-core:ListedExchangeTraded 2022-06-30 10244883 frs-core:ListedExchangeTraded 2021-06-30 10244883 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-06-30 10244883 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-06-30 10244883 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-06-30 10244883 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-06-30 10244883 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-06-30 10244883 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-06-30 10244883 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-06-30 10244883 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-06-30 10244883 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-06-30 10244883 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 10244883 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 10244883 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 10244883 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 10244883 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-06-30 10244883 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 10244883 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 10244883 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 10244883 frs-core:UnlistedNon-exchangeTraded 2022-06-30 10244883 frs-core:UnlistedNon-exchangeTraded 2021-06-30 10244883 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-06-30 10244883 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 10244883 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 10244883 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 10244883 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 10244883 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 10244883 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 10244883 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-06-30 10244883 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-06-30 10244883 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 10244883 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 10244883 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 10244883 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 10244883 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-06-30 10244883 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 10244883 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 10244883 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 10244883 dpl-frs:CostSales 2021-07-01 2022-06-30 10244883 dpl-frs:CostSales 2021-06-30 10244883 dpl-frs:CostSales 2022-06-30 10244883 dpl-frs:DistributionCosts 2021-07-01 2022-06-30 10244883 dpl-frs:AdministrativeExpenses 2021-07-01 2022-06-30 10244883 frs-bus:Director1 2021-07-01 2022-06-30 10244883 frs-bus:Director1 2021-06-30 10244883 frs-bus:Director1 2022-06-30 10244883 frs-bus:Director2 2021-07-01 2022-06-30 10244883 frs-bus:Director2 2021-06-30 10244883 frs-bus:Director2 2022-06-30 10244883 1 2021-07-01 2022-06-30 10244883 frs-core:CurrentFinancialInstruments 1 2022-06-30 10244883 frs-core:Non-currentFinancialInstruments 1 2022-06-30 10244883 2 2021-07-01 2022-06-30 10244883 frs-core:CurrentFinancialInstruments 2 2022-06-30 10244883 frs-core:Non-currentFinancialInstruments 2 2022-06-30 10244883 3 2021-07-01 2022-06-30 10244883 frs-core:CurrentFinancialInstruments 3 2022-06-30 10244883 frs-core:Non-currentFinancialInstruments 3 2022-06-30 10244883 4 2021-07-01 2022-06-30 10244883 frs-core:CurrentFinancialInstruments 4 2022-06-30 10244883 frs-core:Non-currentFinancialInstruments 4 2022-06-30 10244883 5 2021-07-01 2022-06-30 10244883 frs-core:CurrentFinancialInstruments 5 2022-06-30 10244883 frs-core:Non-currentFinancialInstruments 5 2022-06-30 10244883 6 2021-07-01 2022-06-30 10244883 frs-core:CurrentFinancialInstruments 6 2022-06-30 10244883 frs-core:Non-currentFinancialInstruments 6 2022-06-30 10244883 7 2021-07-01 2022-06-30 10244883 frs-core:CurrentFinancialInstruments 7 2022-06-30 10244883 frs-core:Non-currentFinancialInstruments 7 2022-06-30 10244883 8 2021-07-01 2022-06-30 10244883 frs-core:CurrentFinancialInstruments 8 2022-06-30 10244883 frs-core:Non-currentFinancialInstruments 8 2022-06-30 10244883 9 2021-07-01 2022-06-30 10244883 frs-core:CurrentFinancialInstruments 9 2022-06-30 10244883 frs-core:Non-currentFinancialInstruments 9 2022-06-30 10244883 10 2021-07-01 2022-06-30 10244883 frs-core:CurrentFinancialInstruments 10 2022-06-30 10244883 frs-core:Non-currentFinancialInstruments 10 2022-06-30 10244883 11 2021-07-01 2022-06-30 10244883 frs-core:CurrentFinancialInstruments 11 2022-06-30 10244883 frs-core:Non-currentFinancialInstruments 11 2022-06-30 10244883 12 2021-07-01 2022-06-30 10244883 frs-core:CurrentFinancialInstruments 12 2022-06-30 10244883 frs-core:Non-currentFinancialInstruments 12 2022-06-30 10244883 13 2021-07-01 2022-06-30 10244883 frs-core:CurrentFinancialInstruments 13 2022-06-30 10244883 frs-core:Non-currentFinancialInstruments 13 2022-06-30 10244883 14 2021-07-01 2022-06-30 10244883 frs-core:CurrentFinancialInstruments 14 2022-06-30 10244883 frs-core:Non-currentFinancialInstruments 14 2022-06-30 10244883 15 2021-07-01 2022-06-30 10244883 frs-core:CurrentFinancialInstruments 15 2022-06-30 10244883 frs-core:Non-currentFinancialInstruments 15 2022-06-30 10244883 16 2021-07-01 2022-06-30 10244883 frs-core:CurrentFinancialInstruments 16 2022-06-30 10244883 frs-core:Non-currentFinancialInstruments 16 2022-06-30 10244883 17 2021-07-01 2022-06-30 10244883 frs-core:CurrentFinancialInstruments 17 2022-06-30 10244883 frs-core:Non-currentFinancialInstruments 17 2022-06-30 10244883 18 2021-07-01 2022-06-30 10244883 frs-core:CurrentFinancialInstruments 18 2022-06-30 10244883 frs-core:Non-currentFinancialInstruments 18 2022-06-30 10244883 19 2021-07-01 2022-06-30 10244883 frs-core:CurrentFinancialInstruments 19 2022-06-30 10244883 frs-core:Non-currentFinancialInstruments 19 2022-06-30 10244883 20 2021-07-01 2022-06-30 10244883 frs-core:CurrentFinancialInstruments 20 2022-06-30 10244883 frs-core:Non-currentFinancialInstruments 20 2022-06-30 10244883 dpl-frs:Item1 2021-07-01 2022-06-30 10244883 dpl-frs:Item1 2021-06-30 10244883 dpl-frs:Item1 2022-06-30 10244883 dpl-frs:CostSales dpl-frs:Item1 2021-07-01 2022-06-30 10244883 dpl-frs:CostSales dpl-frs:Item1 2021-06-30 10244883 dpl-frs:CostSales dpl-frs:Item1 2022-06-30 10244883 dpl-frs:DistributionCosts dpl-frs:Item1 2021-07-01 2022-06-30 10244883 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-07-01 2022-06-30 10244883 dpl-frs:Item2 2021-07-01 2022-06-30 10244883 dpl-frs:Item2 2021-06-30 10244883 dpl-frs:Item2 2022-06-30 10244883 dpl-frs:CostSales dpl-frs:Item2 2021-07-01 2022-06-30 10244883 dpl-frs:CostSales dpl-frs:Item2 2021-06-30 10244883 dpl-frs:CostSales dpl-frs:Item2 2022-06-30 10244883 dpl-frs:DistributionCosts dpl-frs:Item2 2021-07-01 2022-06-30 10244883 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-07-01 2022-06-30 10244883 dpl-frs:Item3 2021-07-01 2022-06-30 10244883 dpl-frs:Item3 2021-06-30 10244883 dpl-frs:Item3 2022-06-30 10244883 dpl-frs:CostSales dpl-frs:Item3 2021-07-01 2022-06-30 10244883 dpl-frs:CostSales dpl-frs:Item3 2021-06-30 10244883 dpl-frs:CostSales dpl-frs:Item3 2022-06-30 10244883 dpl-frs:DistributionCosts dpl-frs:Item3 2021-07-01 2022-06-30 10244883 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-07-01 2022-06-30 10244883 dpl-frs:Item4 2021-07-01 2022-06-30 10244883 dpl-frs:Item4 2021-06-30 10244883 dpl-frs:Item4 2022-06-30 10244883 dpl-frs:CostSales dpl-frs:Item4 2021-07-01 2022-06-30 10244883 dpl-frs:CostSales dpl-frs:Item4 2021-06-30 10244883 dpl-frs:CostSales dpl-frs:Item4 2022-06-30 10244883 dpl-frs:DistributionCosts dpl-frs:Item4 2021-07-01 2022-06-30 10244883 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-07-01 2022-06-30 10244883 dpl-frs:Item5 2021-07-01 2022-06-30 10244883 dpl-frs:Item5 2021-06-30 10244883 dpl-frs:Item5 2022-06-30 10244883 dpl-frs:CostSales dpl-frs:Item5 2021-07-01 2022-06-30 10244883 dpl-frs:CostSales dpl-frs:Item5 2021-06-30 10244883 dpl-frs:CostSales dpl-frs:Item5 2022-06-30 10244883 dpl-frs:DistributionCosts dpl-frs:Item5 2021-07-01 2022-06-30 10244883 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-07-01 2022-06-30 10244883 dpl-frs:Item6 2021-07-01 2022-06-30 10244883 dpl-frs:Item6 2021-06-30 10244883 dpl-frs:Item6 2022-06-30 10244883 dpl-frs:CostSales dpl-frs:Item6 2021-07-01 2022-06-30 10244883 dpl-frs:CostSales dpl-frs:Item6 2021-06-30 10244883 dpl-frs:CostSales dpl-frs:Item6 2022-06-30 10244883 dpl-frs:DistributionCosts dpl-frs:Item6 2021-07-01 2022-06-30 10244883 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-07-01 2022-06-30 10244883 dpl-frs:Item7 2021-07-01 2022-06-30 10244883 dpl-frs:Item7 2021-06-30 10244883 dpl-frs:Item7 2022-06-30 10244883 dpl-frs:CostSales dpl-frs:Item7 2021-07-01 2022-06-30 10244883 dpl-frs:CostSales dpl-frs:Item7 2021-06-30 10244883 dpl-frs:CostSales dpl-frs:Item7 2022-06-30 10244883 dpl-frs:DistributionCosts dpl-frs:Item7 2021-07-01 2022-06-30 10244883 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-07-01 2022-06-30 10244883 dpl-frs:Item8 2021-07-01 2022-06-30 10244883 dpl-frs:Item8 2021-06-30 10244883 dpl-frs:Item8 2022-06-30 10244883 dpl-frs:CostSales dpl-frs:Item8 2021-07-01 2022-06-30 10244883 dpl-frs:CostSales dpl-frs:Item8 2021-06-30 10244883 dpl-frs:CostSales dpl-frs:Item8 2022-06-30 10244883 dpl-frs:DistributionCosts dpl-frs:Item8 2021-07-01 2022-06-30 10244883 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-07-01 2022-06-30 10244883 dpl-frs:Item9 2021-07-01 2022-06-30 10244883 dpl-frs:Item9 2021-06-30 10244883 dpl-frs:Item9 2022-06-30 10244883 dpl-frs:CostSales dpl-frs:Item9 2021-07-01 2022-06-30 10244883 dpl-frs:CostSales dpl-frs:Item9 2021-06-30 10244883 dpl-frs:CostSales dpl-frs:Item9 2022-06-30 10244883 dpl-frs:DistributionCosts dpl-frs:Item9 2021-07-01 2022-06-30 10244883 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-07-01 2022-06-30 10244883 dpl-frs:Item10 2021-07-01 2022-06-30 10244883 dpl-frs:Item10 2021-06-30 10244883 dpl-frs:Item10 2022-06-30 10244883 dpl-frs:CostSales dpl-frs:Item10 2021-07-01 2022-06-30 10244883 dpl-frs:CostSales dpl-frs:Item10 2021-06-30 10244883 dpl-frs:CostSales dpl-frs:Item10 2022-06-30 10244883 dpl-frs:DistributionCosts dpl-frs:Item10 2021-07-01 2022-06-30 10244883 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-07-01 2022-06-30 10244883 dpl-frs:Item11 2021-07-01 2022-06-30 10244883 dpl-frs:Item11 2021-06-30 10244883 dpl-frs:Item11 2022-06-30 10244883 dpl-frs:CostSales dpl-frs:Item11 2021-07-01 2022-06-30 10244883 dpl-frs:CostSales dpl-frs:Item11 2021-06-30 10244883 dpl-frs:CostSales dpl-frs:Item11 2022-06-30 10244883 dpl-frs:DistributionCosts dpl-frs:Item11 2021-07-01 2022-06-30 10244883 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-07-01 2022-06-30 10244883 dpl-frs:Item12 2021-07-01 2022-06-30 10244883 dpl-frs:Item12 2021-06-30 10244883 dpl-frs:Item12 2022-06-30 10244883 dpl-frs:CostSales dpl-frs:Item12 2021-07-01 2022-06-30 10244883 dpl-frs:CostSales dpl-frs:Item12 2021-06-30 10244883 dpl-frs:CostSales dpl-frs:Item12 2022-06-30 10244883 dpl-frs:DistributionCosts dpl-frs:Item12 2021-07-01 2022-06-30 10244883 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-07-01 2022-06-30 10244883 1 2021-07-01 2022-06-30 10244883 frs-countries:EnglandWales 2021-07-01 2022-06-30
Registered number: 10244883
Baobab Property Company Limited
Unaudited Financial Statements
For The Year Ended 30 June 2023
VT Accountancy
Chartered Certified Accountants
Unit 5B
Willow Gate
Stratton Audley
OX27 9AU
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 10244883
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,690 88
Investment Properties 5 330,645 330,645
332,335 330,733
CURRENT ASSETS
Debtors 6 810 913
Cash at bank and in hand 57,791 57,465
58,601 58,378
Creditors: Amounts Falling Due Within One Year 7 (163,495 ) (166,165 )
NET CURRENT ASSETS (LIABILITIES) (104,894 ) (107,787 )
TOTAL ASSETS LESS CURRENT LIABILITIES 227,441 222,946
Creditors: Amounts Falling Due After More Than One Year 8 (220,960 ) (220,976 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (249 ) (17 )
NET ASSETS 6,232 1,953
CAPITAL AND RESERVES
Called up share capital 9 4 4
Profit and Loss Account 6,228 1,949
SHAREHOLDERS' FUNDS 6,232 1,953
Page 1
Page 2
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 Anne Ratnarajah
Director
26/02/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Baobab Property Company Limited Registered number 10244883 is a limited by shares company incorporated in England & Wales. The Registered Office is VT Accountancy, Unit 5B, Willows Gate, Stratton Audley, Oxfordshire, OX27 9AU.
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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold No depreciation
Fixtures & Fittings 20% straight line
Computer Equipment 20% straight line
2.4. Investment Properties
Investment properties shall not be subject to periodic charges for depreciation except for properties held on lease, which shall be depreciated at least over the period when the unexpired term is 20 years or less. Investment properties shall be included in the balance sheet at their market value.
2.5. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 2)
2 2
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 July 2022 7,536 1,902 9,438
Additions 2,111 - 2,111
As at 30 June 2023 9,647 1,902 11,549
Depreciation
As at 1 July 2022 7,536 1,814 9,350
Provided during the period 422 87 509
As at 30 June 2023 7,958 1,901 9,859
Net Book Value
As at 30 June 2023 1,689 1 1,690
As at 1 July 2022 - 88 88
Page 3
Page 4
5. Investment Property
2023
£
Fair Value
As at 1 July 2022 and 30 June 2023 330,645
6. Debtors
2023 2022
£ £
Due within one year
Prepayments and accrued income 810 913
810 913
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 500 500
Corporation tax 1,634 787
Other creditors 1,599 1,905
Other creditors (1) 4,000 8,000
Accruals and deferred income 1,494 1,512
Directors' loan accounts 154,268 153,461
163,495 166,165
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 220,960 220,976
220,960 220,976
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 4 4
Page 4