Acorah Software Products - Accounts Production 14.3.260 true true 30 June 2022 1 July 2021 false 1 July 2022 30 June 2023 30 June 2023 06609593 Mr Hendrik Burger Mrs Celinde Burger Mrs Celinde Burger iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06609593 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-06-30 06609593 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-06-30 06609593 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-06-30 06609593 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-06-30 06609593 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-07-01 2023-06-30 06609593 frs-core:AllSubsidiaries 2022-07-01 2023-06-30 06609593 frs-core:KeyManagementPersonnel 2022-07-01 2023-06-30 06609593 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-07-01 2023-06-30 06609593 frs-core:OtherRelatedParties 2022-07-01 2023-06-30 06609593 2022-06-30 06609593 2023-06-30 06609593 2022-07-01 2023-06-30 06609593 frs-core:CurrentFinancialInstruments 2023-06-30 06609593 frs-core:CurrentFinancialInstruments 2022-07-01 2023-06-30 06609593 frs-core:Non-currentFinancialInstruments 2023-06-30 06609593 frs-core:Non-currentFinancialInstruments 2022-07-01 2023-06-30 06609593 frs-core:CurrentFinancialInstruments 2022-07-01 2023-06-30 06609593 frs-core:CurrentFinancialInstruments 2023-06-30 06609593 frs-core:AfterOneYear 2022-07-01 2023-06-30 06609593 frs-core:BetweenOneFiveYears 2022-07-01 2023-06-30 06609593 frs-core:BetweenOneFiveYears 2023-06-30 06609593 frs-core:ComputerEquipment 2023-06-30 06609593 frs-core:ComputerEquipment 2022-07-01 2023-06-30 06609593 frs-core:ComputerEquipment 2022-06-30 06609593 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-06-30 06609593 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-07-01 2023-06-30 06609593 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-06-30 06609593 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-06-30 06609593 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-07-01 2023-06-30 06609593 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-06-30 06609593 frs-core:FurnitureFittings 2023-06-30 06609593 frs-core:FurnitureFittings 2022-07-01 2023-06-30 06609593 frs-core:FurnitureFittings 2022-06-30 06609593 frs-core:NetGoodwill 2023-06-30 06609593 frs-core:NetGoodwill 2022-07-01 2023-06-30 06609593 frs-core:NetGoodwill 2022-06-30 06609593 frs-core:InvestmentPropertyIncludedWithinPPE 2023-06-30 06609593 frs-core:InvestmentPropertyIncludedWithinPPE 2022-07-01 2023-06-30 06609593 frs-core:InvestmentPropertyIncludedWithinPPE 2022-06-30 06609593 frs-core:LandBuildings 2023-06-30 06609593 frs-core:LandBuildings 2022-07-01 2023-06-30 06609593 frs-core:LandBuildings 2022-06-30 06609593 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-06-30 06609593 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-07-01 2023-06-30 06609593 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-06-30 06609593 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-06-30 06609593 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-07-01 2023-06-30 06609593 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-06-30 06609593 frs-core:MoreThanFiveYears 2022-07-01 2023-06-30 06609593 frs-core:MoreThanFiveYears 2023-06-30 06609593 frs-core:MotorVehicles 2023-06-30 06609593 frs-core:MotorVehicles 2022-07-01 2023-06-30 06609593 frs-core:MotorVehicles 2022-06-30 06609593 frs-core:OtherResidualIntangibleAssets 2023-06-30 06609593 frs-core:OtherResidualIntangibleAssets 2022-07-01 2023-06-30 06609593 frs-core:OtherResidualIntangibleAssets 2022-06-30 06609593 frs-core:PlantMachinery 2023-06-30 06609593 frs-core:PlantMachinery 2022-07-01 2023-06-30 06609593 frs-core:PlantMachinery 2022-06-30 06609593 frs-core:Secured 2023-06-30 06609593 frs-core:Unsecured 2023-06-30 06609593 frs-core:WithinOneYear 2022-07-01 2023-06-30 06609593 frs-core:WithinOneYear 2023-06-30 06609593 frs-core:CapitalRedemptionReserve 2022-07-01 2023-06-30 06609593 frs-core:CapitalRedemptionReserve 2022-06-30 06609593 frs-core:CapitalRedemptionReserve 2023-06-30 06609593 frs-core:OtherReservesSubtotal 2022-07-01 2023-06-30 06609593 frs-core:OtherReservesSubtotal 2022-06-30 06609593 frs-core:OtherReservesSubtotal 2023-06-30 06609593 frs-core:RevaluationReserve 2022-07-01 2023-06-30 06609593 frs-core:RevaluationReserve 2022-06-30 06609593 frs-core:RevaluationReserve 2023-06-30 06609593 frs-core:SharePremium 2022-07-01 2023-06-30 06609593 frs-core:SharePremium 2022-06-30 06609593 frs-core:SharePremium 2023-06-30 06609593 frs-core:ShareCapital 2022-07-01 2023-06-30 06609593 frs-core:ShareCapital 2022-06-30 06609593 frs-core:ShareCapital 2023-06-30 06609593 frs-core:RetainedEarningsAccumulatedLosses 2022-07-01 2023-06-30 06609593 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-06-30 06609593 frs-core:RetainedEarningsAccumulatedLosses 2023-06-30 06609593 frs-core:RetainedEarningsAccumulatedLosses 2022-06-30 06609593 frs-core:RetainedEarningsAccumulatedLosses 2023-06-30 06609593 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-06-30 06609593 frs-countries:UnitedKingdom 2022-07-01 2023-06-30 06609593 frs-countries:Europe 2022-07-01 2023-06-30 06609593 frs-countries:NorthAmerica 2022-07-01 2023-06-30 06609593 frs-countries:SouthAmerica 2022-07-01 2023-06-30 06609593 frs-countries:Asia 2022-07-01 2023-06-30 06609593 frs-countries:RestWorldOutsideUK 2022-07-01 2023-06-30 06609593 frs-bus:HighestPaidDirector 2022-07-01 2023-06-30 06609593 frs-bus:PrivateLimitedCompanyLtd 2022-07-01 2023-06-30 06609593 frs-bus:CompanyLimitedByGuarantee 2022-07-01 2023-06-30 06609593 frs-bus:LimitedLiabilityPartnershipLLP 2022-07-01 2023-06-30 06609593 frs-bus:LimitedLiabilityPartnershipsSORP 2022-07-01 2023-06-30 06609593 frs-bus:FullAccounts 2022-07-01 2023-06-30 06609593 frs-bus:FilletedAccounts 2022-07-01 2023-06-30 06609593 frs-bus:AbridgedAccounts 2022-07-01 2023-06-30 06609593 frs-bus:FRS102 2022-07-01 2023-06-30 06609593 frs-bus:MediumEntities 2022-07-01 2023-06-30 06609593 frs-bus:SmallEntities 2022-07-01 2023-06-30 06609593 frs-bus:EntityHasNeverTraded 2022-07-01 2023-06-30 06609593 frs-bus:EntityNoLongerTradingButTradedInPast 2022-07-01 2023-06-30 06609593 frs-bus:Audited 2022-07-01 2023-06-30 06609593 frs-bus:AuditExempt-NoAccountantsReport 2022-07-01 2023-06-30 06609593 frs-bus:AuditExemptWithAccountantsReport 2022-07-01 2023-06-30 06609593 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-07-01 2023-06-30 06609593 frs-bus:LargeCompaniesRegimeForAccounts 2022-07-01 2023-06-30 06609593 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-07-01 2023-06-30 06609593 frs-bus:SmallCompaniesRegimeForAccounts 2022-07-01 2023-06-30 06609593 frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-07-01 2023-06-30 06609593 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-07-01 2023-06-30 06609593 frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-07-01 2023-06-30 06609593 frs-bus:OrdinaryShareClass1 2022-07-01 2023-06-30 06609593 frs-bus:OrdinaryShareClass1 2022-06-30 06609593 frs-bus:OrdinaryShareClass1 2023-06-30 06609593 frs-bus:OrdinaryShareClass2 2022-07-01 2023-06-30 06609593 frs-bus:OrdinaryShareClass2 2022-06-30 06609593 frs-bus:OrdinaryShareClass2 2023-06-30 06609593 frs-bus:OrdinaryShareClass3 2022-07-01 2023-06-30 06609593 frs-bus:OrdinaryShareClass3 2022-06-30 06609593 frs-bus:OrdinaryShareClass3 2023-06-30 06609593 frs-bus:OrdinaryShareClass4 2022-07-01 2023-06-30 06609593 frs-bus:OrdinaryShareClass4 2022-06-30 06609593 frs-bus:OrdinaryShareClass4 2023-06-30 06609593 frs-bus:OrdinaryShareClass5 2022-07-01 2023-06-30 06609593 frs-bus:OrdinaryShareClass5 2022-06-30 06609593 frs-bus:OrdinaryShareClass5 2023-06-30 06609593 frs-bus:PreferenceShareClass1 2022-07-01 2023-06-30 06609593 frs-bus:PreferenceShareClass1 2022-06-30 06609593 frs-bus:PreferenceShareClass1 2023-06-30 06609593 frs-bus:PreferenceShareClass2 2022-07-01 2023-06-30 06609593 frs-bus:PreferenceShareClass2 2022-06-30 06609593 frs-bus:PreferenceShareClass2 2023-06-30 06609593 frs-bus:PreferenceShareClass3 2022-07-01 2023-06-30 06609593 frs-bus:PreferenceShareClass3 2022-06-30 06609593 frs-bus:PreferenceShareClass3 2023-06-30 06609593 frs-bus:PreferenceShareClass4 2022-07-01 2023-06-30 06609593 frs-bus:PreferenceShareClass4 2022-06-30 06609593 frs-bus:PreferenceShareClass4 2023-06-30 06609593 frs-bus:PreferenceShareClass5 2022-07-01 2023-06-30 06609593 frs-bus:PreferenceShareClass5 2022-06-30 06609593 frs-bus:PreferenceShareClass5 2023-06-30 06609593 1 2022-07-01 2023-06-30 06609593 1 2023-06-30 06609593 1 2022-07-01 2023-06-30 06609593 frs-core:LeasedAssets 2022-07-01 2023-06-30 06609593 frs-core:OwnedAssets 2022-07-01 2023-06-30 06609593 frs-core:CurrencyRisk 2022-07-01 2023-06-30 06609593 frs-core:MarketRisk 2022-07-01 2023-06-30 06609593 frs-core:InterestRateRisk 2022-07-01 2023-06-30 06609593 frs-core:DeferredTaxation 2022-07-01 2023-06-30 06609593 frs-core:DeferredTaxation 2022-06-30 06609593 frs-core:DeferredTaxation 2023-06-30 06609593 frs-core:OtherProvisionsContingentLiabilities 2022-07-01 2023-06-30 06609593 frs-core:OtherProvisionsContingentLiabilities 2022-06-30 06609593 frs-core:OtherProvisionsContingentLiabilities 2023-06-30 06609593 frs-core:ProvisionsDeferredTax 2023-06-30 06609593 frs-core:OtherDeferredTax 2023-06-30 06609593 frs-core:AcceleratedTaxDepreciationDeferredTax 2023-06-30 06609593 frs-core:TaxLossesCarry-forwardsDeferredTax 2023-06-30 06609593 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-06-30 06609593 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-07-01 2023-06-30 06609593 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-06-30 06609593 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-06-30 06609593 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-07-01 2023-06-30 06609593 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-06-30 06609593 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-06-30 06609593 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-07-01 2023-06-30 06609593 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-06-30 06609593 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-06-30 06609593 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-06-30 06609593 frs-core:RevaluationInvestmentPropertyDeferredTax 2023-06-30 06609593 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-06-30 06609593 frs-core:OtherPost-employmentBenefitsDeferredTax 2023-06-30 06609593 frs-core:Share-basedPaymentsDeferredTax 2023-06-30 06609593 frs-core:TaxCreditsDeferredTax 2023-06-30 06609593 frs-core:CostValuation 2022-06-30 06609593 frs-core:AdditionsToInvestments 2023-06-30 06609593 frs-core:DisposalsRepaymentsInvestments 2023-06-30 06609593 frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-06-30 06609593 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-06-30 06609593 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-06-30 06609593 frs-core:OtherIncreaseDecreaseInInvestments 2023-06-30 06609593 frs-core:CostValuation 2023-06-30 06609593 frs-core:ProvisionsForImpairmentInvestments 2022-06-30 06609593 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-06-30 06609593 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-06-30 06609593 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-06-30 06609593 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-06-30 06609593 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-06-30 06609593 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-06-30 06609593 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-06-30 06609593 frs-core:ProvisionsForImpairmentInvestments 2023-06-30 06609593 frs-core:ListedExchangeTraded 2023-06-30 06609593 frs-core:ListedExchangeTraded 2022-06-30 06609593 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-06-30 06609593 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-06-30 06609593 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-06-30 06609593 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-06-30 06609593 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-06-30 06609593 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-06-30 06609593 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-06-30 06609593 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-06-30 06609593 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 06609593 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 06609593 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 06609593 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 06609593 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 06609593 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-06-30 06609593 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 06609593 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 06609593 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 06609593 frs-core:UnlistedNon-exchangeTraded 2023-06-30 06609593 frs-core:UnlistedNon-exchangeTraded 2022-06-30 06609593 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-06-30 06609593 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 06609593 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 06609593 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 06609593 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 06609593 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 06609593 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 06609593 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-06-30 06609593 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 06609593 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 06609593 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 06609593 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 06609593 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 06609593 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-06-30 06609593 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 06609593 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 06609593 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 06609593 dpl-frs:CostSales 2022-07-01 2023-06-30 06609593 dpl-frs:CostSales 2022-06-30 06609593 dpl-frs:CostSales 2023-06-30 06609593 dpl-frs:DistributionCosts 2022-07-01 2023-06-30 06609593 dpl-frs:AdministrativeExpenses 2022-07-01 2023-06-30 06609593 frs-bus:Director1 2022-07-01 2023-06-30 06609593 frs-bus:Director1 2022-06-30 06609593 frs-bus:Director1 2023-06-30 06609593 frs-bus:Director2 2022-07-01 2023-06-30 06609593 frs-bus:Director2 2022-06-30 06609593 frs-bus:Director2 2023-06-30 06609593 frs-bus:CompanySecretary1 2022-07-01 2023-06-30 06609593 1 2022-07-01 2023-06-30 06609593 frs-core:CurrentFinancialInstruments 1 2023-06-30 06609593 frs-core:Non-currentFinancialInstruments 1 2023-06-30 06609593 2 2022-07-01 2023-06-30 06609593 frs-core:CurrentFinancialInstruments 2 2023-06-30 06609593 frs-core:Non-currentFinancialInstruments 2 2023-06-30 06609593 3 2022-07-01 2023-06-30 06609593 frs-core:CurrentFinancialInstruments 3 2023-06-30 06609593 frs-core:Non-currentFinancialInstruments 3 2023-06-30 06609593 4 2022-07-01 2023-06-30 06609593 frs-core:CurrentFinancialInstruments 4 2023-06-30 06609593 frs-core:Non-currentFinancialInstruments 4 2023-06-30 06609593 5 2022-07-01 2023-06-30 06609593 frs-core:CurrentFinancialInstruments 5 2023-06-30 06609593 frs-core:Non-currentFinancialInstruments 5 2023-06-30 06609593 6 2022-07-01 2023-06-30 06609593 frs-core:CurrentFinancialInstruments 6 2023-06-30 06609593 frs-core:Non-currentFinancialInstruments 6 2023-06-30 06609593 7 2022-07-01 2023-06-30 06609593 frs-core:CurrentFinancialInstruments 7 2023-06-30 06609593 frs-core:Non-currentFinancialInstruments 7 2023-06-30 06609593 8 2022-07-01 2023-06-30 06609593 frs-core:CurrentFinancialInstruments 8 2023-06-30 06609593 frs-core:Non-currentFinancialInstruments 8 2023-06-30 06609593 9 2022-07-01 2023-06-30 06609593 frs-core:CurrentFinancialInstruments 9 2023-06-30 06609593 frs-core:Non-currentFinancialInstruments 9 2023-06-30 06609593 10 2022-07-01 2023-06-30 06609593 frs-core:CurrentFinancialInstruments 10 2023-06-30 06609593 frs-core:Non-currentFinancialInstruments 10 2023-06-30 06609593 11 2022-07-01 2023-06-30 06609593 frs-core:CurrentFinancialInstruments 11 2023-06-30 06609593 frs-core:Non-currentFinancialInstruments 11 2023-06-30 06609593 12 2022-07-01 2023-06-30 06609593 frs-core:CurrentFinancialInstruments 12 2023-06-30 06609593 frs-core:Non-currentFinancialInstruments 12 2023-06-30 06609593 13 2022-07-01 2023-06-30 06609593 frs-core:CurrentFinancialInstruments 13 2023-06-30 06609593 frs-core:Non-currentFinancialInstruments 13 2023-06-30 06609593 14 2022-07-01 2023-06-30 06609593 frs-core:CurrentFinancialInstruments 14 2023-06-30 06609593 frs-core:Non-currentFinancialInstruments 14 2023-06-30 06609593 15 2022-07-01 2023-06-30 06609593 frs-core:CurrentFinancialInstruments 15 2023-06-30 06609593 frs-core:Non-currentFinancialInstruments 15 2023-06-30 06609593 16 2022-07-01 2023-06-30 06609593 frs-core:CurrentFinancialInstruments 16 2023-06-30 06609593 frs-core:Non-currentFinancialInstruments 16 2023-06-30 06609593 17 2022-07-01 2023-06-30 06609593 frs-core:CurrentFinancialInstruments 17 2023-06-30 06609593 frs-core:Non-currentFinancialInstruments 17 2023-06-30 06609593 18 2022-07-01 2023-06-30 06609593 frs-core:CurrentFinancialInstruments 18 2023-06-30 06609593 frs-core:Non-currentFinancialInstruments 18 2023-06-30 06609593 19 2022-07-01 2023-06-30 06609593 frs-core:CurrentFinancialInstruments 19 2023-06-30 06609593 frs-core:Non-currentFinancialInstruments 19 2023-06-30 06609593 20 2022-07-01 2023-06-30 06609593 frs-core:CurrentFinancialInstruments 20 2023-06-30 06609593 frs-core:Non-currentFinancialInstruments 20 2023-06-30 06609593 dpl-frs:Item1 2022-07-01 2023-06-30 06609593 dpl-frs:Item1 2022-06-30 06609593 dpl-frs:Item1 2023-06-30 06609593 dpl-frs:CostSales dpl-frs:Item1 2022-07-01 2023-06-30 06609593 dpl-frs:CostSales dpl-frs:Item1 2022-06-30 06609593 dpl-frs:CostSales dpl-frs:Item1 2023-06-30 06609593 dpl-frs:DistributionCosts dpl-frs:Item1 2022-07-01 2023-06-30 06609593 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-07-01 2023-06-30 06609593 dpl-frs:Item2 2022-07-01 2023-06-30 06609593 dpl-frs:Item2 2022-06-30 06609593 dpl-frs:Item2 2023-06-30 06609593 dpl-frs:CostSales dpl-frs:Item2 2022-07-01 2023-06-30 06609593 dpl-frs:CostSales dpl-frs:Item2 2022-06-30 06609593 dpl-frs:CostSales dpl-frs:Item2 2023-06-30 06609593 dpl-frs:DistributionCosts dpl-frs:Item2 2022-07-01 2023-06-30 06609593 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-07-01 2023-06-30 06609593 dpl-frs:Item3 2022-07-01 2023-06-30 06609593 dpl-frs:Item3 2022-06-30 06609593 dpl-frs:Item3 2023-06-30 06609593 dpl-frs:CostSales dpl-frs:Item3 2022-07-01 2023-06-30 06609593 dpl-frs:CostSales dpl-frs:Item3 2022-06-30 06609593 dpl-frs:CostSales dpl-frs:Item3 2023-06-30 06609593 dpl-frs:DistributionCosts dpl-frs:Item3 2022-07-01 2023-06-30 06609593 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-07-01 2023-06-30 06609593 dpl-frs:Item4 2022-07-01 2023-06-30 06609593 dpl-frs:Item4 2022-06-30 06609593 dpl-frs:Item4 2023-06-30 06609593 dpl-frs:CostSales dpl-frs:Item4 2022-07-01 2023-06-30 06609593 dpl-frs:CostSales dpl-frs:Item4 2022-06-30 06609593 dpl-frs:CostSales dpl-frs:Item4 2023-06-30 06609593 dpl-frs:DistributionCosts dpl-frs:Item4 2022-07-01 2023-06-30 06609593 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-07-01 2023-06-30 06609593 dpl-frs:Item5 2022-07-01 2023-06-30 06609593 dpl-frs:Item5 2022-06-30 06609593 dpl-frs:Item5 2023-06-30 06609593 dpl-frs:CostSales dpl-frs:Item5 2022-07-01 2023-06-30 06609593 dpl-frs:CostSales dpl-frs:Item5 2022-06-30 06609593 dpl-frs:CostSales dpl-frs:Item5 2023-06-30 06609593 dpl-frs:DistributionCosts dpl-frs:Item5 2022-07-01 2023-06-30 06609593 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-07-01 2023-06-30 06609593 dpl-frs:Item6 2022-07-01 2023-06-30 06609593 dpl-frs:Item6 2022-06-30 06609593 dpl-frs:Item6 2023-06-30 06609593 dpl-frs:CostSales dpl-frs:Item6 2022-07-01 2023-06-30 06609593 dpl-frs:CostSales dpl-frs:Item6 2022-06-30 06609593 dpl-frs:CostSales dpl-frs:Item6 2023-06-30 06609593 dpl-frs:DistributionCosts dpl-frs:Item6 2022-07-01 2023-06-30 06609593 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-07-01 2023-06-30 06609593 dpl-frs:Item7 2022-07-01 2023-06-30 06609593 dpl-frs:Item7 2022-06-30 06609593 dpl-frs:Item7 2023-06-30 06609593 dpl-frs:CostSales dpl-frs:Item7 2022-07-01 2023-06-30 06609593 dpl-frs:CostSales dpl-frs:Item7 2022-06-30 06609593 dpl-frs:CostSales dpl-frs:Item7 2023-06-30 06609593 dpl-frs:DistributionCosts dpl-frs:Item7 2022-07-01 2023-06-30 06609593 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-07-01 2023-06-30 06609593 dpl-frs:Item8 2022-07-01 2023-06-30 06609593 dpl-frs:Item8 2022-06-30 06609593 dpl-frs:Item8 2023-06-30 06609593 dpl-frs:CostSales dpl-frs:Item8 2022-07-01 2023-06-30 06609593 dpl-frs:CostSales dpl-frs:Item8 2022-06-30 06609593 dpl-frs:CostSales dpl-frs:Item8 2023-06-30 06609593 dpl-frs:DistributionCosts dpl-frs:Item8 2022-07-01 2023-06-30 06609593 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-07-01 2023-06-30 06609593 dpl-frs:Item9 2022-07-01 2023-06-30 06609593 dpl-frs:Item9 2022-06-30 06609593 dpl-frs:Item9 2023-06-30 06609593 dpl-frs:CostSales dpl-frs:Item9 2022-07-01 2023-06-30 06609593 dpl-frs:CostSales dpl-frs:Item9 2022-06-30 06609593 dpl-frs:CostSales dpl-frs:Item9 2023-06-30 06609593 dpl-frs:DistributionCosts dpl-frs:Item9 2022-07-01 2023-06-30 06609593 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-07-01 2023-06-30 06609593 dpl-frs:Item10 2022-07-01 2023-06-30 06609593 dpl-frs:Item10 2022-06-30 06609593 dpl-frs:Item10 2023-06-30 06609593 dpl-frs:CostSales dpl-frs:Item10 2022-07-01 2023-06-30 06609593 dpl-frs:CostSales dpl-frs:Item10 2022-06-30 06609593 dpl-frs:CostSales dpl-frs:Item10 2023-06-30 06609593 dpl-frs:DistributionCosts dpl-frs:Item10 2022-07-01 2023-06-30 06609593 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-07-01 2023-06-30 06609593 dpl-frs:Item11 2022-07-01 2023-06-30 06609593 dpl-frs:Item11 2022-06-30 06609593 dpl-frs:Item11 2023-06-30 06609593 dpl-frs:CostSales dpl-frs:Item11 2022-07-01 2023-06-30 06609593 dpl-frs:CostSales dpl-frs:Item11 2022-06-30 06609593 dpl-frs:CostSales dpl-frs:Item11 2023-06-30 06609593 dpl-frs:DistributionCosts dpl-frs:Item11 2022-07-01 2023-06-30 06609593 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-07-01 2023-06-30 06609593 dpl-frs:Item12 2022-07-01 2023-06-30 06609593 dpl-frs:Item12 2022-06-30 06609593 dpl-frs:Item12 2023-06-30 06609593 dpl-frs:CostSales dpl-frs:Item12 2022-07-01 2023-06-30 06609593 dpl-frs:CostSales dpl-frs:Item12 2022-06-30 06609593 dpl-frs:CostSales dpl-frs:Item12 2023-06-30 06609593 dpl-frs:DistributionCosts dpl-frs:Item12 2022-07-01 2023-06-30 06609593 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-07-01 2023-06-30 06609593 1 2022-07-01 2023-06-30 06609593 frs-countries:EnglandWales 2022-07-01 2023-06-30 06609593 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-06-30 06609593 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-06-30 06609593 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-06-30 06609593 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-06-30 06609593 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-07-01 2022-06-30 06609593 frs-core:AllSubsidiaries 2021-07-01 2022-06-30 06609593 frs-core:KeyManagementPersonnel 2021-07-01 2022-06-30 06609593 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-07-01 2022-06-30 06609593 frs-core:OtherRelatedParties 2021-07-01 2022-06-30 06609593 2021-06-30 06609593 2022-06-30 06609593 2021-07-01 2022-06-30 06609593 frs-core:CurrentFinancialInstruments 2022-06-30 06609593 frs-core:CurrentFinancialInstruments 2021-07-01 2022-06-30 06609593 frs-core:Non-currentFinancialInstruments 2022-06-30 06609593 frs-core:Non-currentFinancialInstruments 2021-07-01 2022-06-30 06609593 frs-core:CurrentFinancialInstruments 2021-07-01 2022-06-30 06609593 frs-core:CurrentFinancialInstruments 2022-06-30 06609593 frs-core:AfterOneYear 2021-07-01 2022-06-30 06609593 frs-core:BetweenOneFiveYears 2021-07-01 2022-06-30 06609593 frs-core:BetweenOneFiveYears 2022-06-30 06609593 frs-core:ComputerEquipment 2022-06-30 06609593 frs-core:ComputerEquipment 2021-07-01 2022-06-30 06609593 frs-core:ComputerEquipment 2021-06-30 06609593 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-06-30 06609593 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-07-01 2022-06-30 06609593 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-06-30 06609593 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-06-30 06609593 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-07-01 2022-06-30 06609593 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-06-30 06609593 frs-core:FurnitureFittings 2022-06-30 06609593 frs-core:FurnitureFittings 2021-07-01 2022-06-30 06609593 frs-core:FurnitureFittings 2021-06-30 06609593 frs-core:NetGoodwill 2022-06-30 06609593 frs-core:NetGoodwill 2021-07-01 2022-06-30 06609593 frs-core:NetGoodwill 2021-06-30 06609593 frs-core:InvestmentPropertyIncludedWithinPPE 2022-06-30 06609593 frs-core:InvestmentPropertyIncludedWithinPPE 2021-07-01 2022-06-30 06609593 frs-core:InvestmentPropertyIncludedWithinPPE 2021-06-30 06609593 frs-core:LandBuildings 2022-06-30 06609593 frs-core:LandBuildings 2021-07-01 2022-06-30 06609593 frs-core:LandBuildings 2021-06-30 06609593 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-06-30 06609593 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-07-01 2022-06-30 06609593 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-06-30 06609593 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-06-30 06609593 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-07-01 2022-06-30 06609593 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-06-30 06609593 frs-core:MoreThanFiveYears 2021-07-01 2022-06-30 06609593 frs-core:MoreThanFiveYears 2022-06-30 06609593 frs-core:MotorVehicles 2022-06-30 06609593 frs-core:MotorVehicles 2021-07-01 2022-06-30 06609593 frs-core:MotorVehicles 2021-06-30 06609593 frs-core:OtherResidualIntangibleAssets 2022-06-30 06609593 frs-core:OtherResidualIntangibleAssets 2021-07-01 2022-06-30 06609593 frs-core:OtherResidualIntangibleAssets 2021-06-30 06609593 frs-core:PlantMachinery 2022-06-30 06609593 frs-core:PlantMachinery 2021-07-01 2022-06-30 06609593 frs-core:PlantMachinery 2021-06-30 06609593 frs-core:Secured 2022-06-30 06609593 frs-core:Unsecured 2022-06-30 06609593 frs-core:WithinOneYear 2021-07-01 2022-06-30 06609593 frs-core:WithinOneYear 2022-06-30 06609593 frs-core:CapitalRedemptionReserve 2021-07-01 2022-06-30 06609593 frs-core:CapitalRedemptionReserve 2021-06-30 06609593 frs-core:CapitalRedemptionReserve 2022-06-30 06609593 frs-core:OtherReservesSubtotal 2021-07-01 2022-06-30 06609593 frs-core:OtherReservesSubtotal 2021-06-30 06609593 frs-core:OtherReservesSubtotal 2022-06-30 06609593 frs-core:RevaluationReserve 2021-07-01 2022-06-30 06609593 frs-core:RevaluationReserve 2021-06-30 06609593 frs-core:RevaluationReserve 2022-06-30 06609593 frs-core:SharePremium 2021-07-01 2022-06-30 06609593 frs-core:SharePremium 2021-06-30 06609593 frs-core:SharePremium 2022-06-30 06609593 frs-core:ShareCapital 2021-07-01 2022-06-30 06609593 frs-core:ShareCapital 2021-06-30 06609593 frs-core:ShareCapital 2022-06-30 06609593 frs-core:RetainedEarningsAccumulatedLosses 2021-07-01 2022-06-30 06609593 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-06-30 06609593 frs-core:RetainedEarningsAccumulatedLosses 2022-06-30 06609593 frs-core:RetainedEarningsAccumulatedLosses 2021-06-30 06609593 frs-core:RetainedEarningsAccumulatedLosses 2022-06-30 06609593 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-06-30 06609593 frs-countries:UnitedKingdom 2021-07-01 2022-06-30 06609593 frs-countries:Europe 2021-07-01 2022-06-30 06609593 frs-countries:NorthAmerica 2021-07-01 2022-06-30 06609593 frs-countries:SouthAmerica 2021-07-01 2022-06-30 06609593 frs-countries:Asia 2021-07-01 2022-06-30 06609593 frs-countries:RestWorldOutsideUK 2021-07-01 2022-06-30 06609593 frs-bus:HighestPaidDirector 2021-07-01 2022-06-30 06609593 frs-bus:PrivateLimitedCompanyLtd 2021-07-01 2022-06-30 06609593 frs-bus:CompanyLimitedByGuarantee 2021-07-01 2022-06-30 06609593 frs-bus:LimitedLiabilityPartnershipLLP 2021-07-01 2022-06-30 06609593 frs-bus:LimitedLiabilityPartnershipsSORP 2021-07-01 2022-06-30 06609593 frs-bus:FullAccounts 2021-07-01 2022-06-30 06609593 frs-bus:FilletedAccounts 2021-07-01 2022-06-30 06609593 frs-bus:AbridgedAccounts 2021-07-01 2022-06-30 06609593 frs-bus:FRS102 2021-07-01 2022-06-30 06609593 frs-bus:MediumEntities 2021-07-01 2022-06-30 06609593 frs-bus:SmallEntities 2021-07-01 2022-06-30 06609593 frs-bus:EntityHasNeverTraded 2021-07-01 2022-06-30 06609593 frs-bus:EntityNoLongerTradingButTradedInPast 2021-07-01 2022-06-30 06609593 frs-bus:Audited 2021-07-01 2022-06-30 06609593 frs-bus:AuditExempt-NoAccountantsReport 2021-07-01 2022-06-30 06609593 frs-bus:AuditExemptWithAccountantsReport 2021-07-01 2022-06-30 06609593 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-07-01 2022-06-30 06609593 frs-bus:LargeCompaniesRegimeForAccounts 2021-07-01 2022-06-30 06609593 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-07-01 2022-06-30 06609593 frs-bus:SmallCompaniesRegimeForAccounts 2021-07-01 2022-06-30 06609593 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-07-01 2022-06-30 06609593 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-07-01 2022-06-30 06609593 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-07-01 2022-06-30 06609593 frs-bus:OrdinaryShareClass1 2021-07-01 2022-06-30 06609593 frs-bus:OrdinaryShareClass1 2021-06-30 06609593 frs-bus:OrdinaryShareClass1 2022-06-30 06609593 frs-bus:OrdinaryShareClass2 2021-07-01 2022-06-30 06609593 frs-bus:OrdinaryShareClass2 2021-06-30 06609593 frs-bus:OrdinaryShareClass2 2022-06-30 06609593 frs-bus:OrdinaryShareClass3 2021-07-01 2022-06-30 06609593 frs-bus:OrdinaryShareClass3 2021-06-30 06609593 frs-bus:OrdinaryShareClass3 2022-06-30 06609593 frs-bus:OrdinaryShareClass4 2021-07-01 2022-06-30 06609593 frs-bus:OrdinaryShareClass4 2021-06-30 06609593 frs-bus:OrdinaryShareClass4 2022-06-30 06609593 frs-bus:OrdinaryShareClass5 2021-07-01 2022-06-30 06609593 frs-bus:OrdinaryShareClass5 2021-06-30 06609593 frs-bus:OrdinaryShareClass5 2022-06-30 06609593 frs-bus:PreferenceShareClass1 2021-07-01 2022-06-30 06609593 frs-bus:PreferenceShareClass1 2021-06-30 06609593 frs-bus:PreferenceShareClass1 2022-06-30 06609593 frs-bus:PreferenceShareClass2 2021-07-01 2022-06-30 06609593 frs-bus:PreferenceShareClass2 2021-06-30 06609593 frs-bus:PreferenceShareClass2 2022-06-30 06609593 frs-bus:PreferenceShareClass3 2021-07-01 2022-06-30 06609593 frs-bus:PreferenceShareClass3 2021-06-30 06609593 frs-bus:PreferenceShareClass3 2022-06-30 06609593 frs-bus:PreferenceShareClass4 2021-07-01 2022-06-30 06609593 frs-bus:PreferenceShareClass4 2021-06-30 06609593 frs-bus:PreferenceShareClass4 2022-06-30 06609593 frs-bus:PreferenceShareClass5 2021-07-01 2022-06-30 06609593 frs-bus:PreferenceShareClass5 2021-06-30 06609593 frs-bus:PreferenceShareClass5 2022-06-30 06609593 1 2021-07-01 2022-06-30 06609593 1 2022-06-30 06609593 1 2021-07-01 2022-06-30 06609593 frs-core:LeasedAssets 2021-07-01 2022-06-30 06609593 frs-core:OwnedAssets 2021-07-01 2022-06-30 06609593 frs-core:CurrencyRisk 2021-07-01 2022-06-30 06609593 frs-core:MarketRisk 2021-07-01 2022-06-30 06609593 frs-core:InterestRateRisk 2021-07-01 2022-06-30 06609593 frs-core:DeferredTaxation 2021-07-01 2022-06-30 06609593 frs-core:DeferredTaxation 2021-06-30 06609593 frs-core:DeferredTaxation 2022-06-30 06609593 frs-core:OtherProvisionsContingentLiabilities 2021-07-01 2022-06-30 06609593 frs-core:OtherProvisionsContingentLiabilities 2021-06-30 06609593 frs-core:OtherProvisionsContingentLiabilities 2022-06-30 06609593 frs-core:ProvisionsDeferredTax 2022-06-30 06609593 frs-core:OtherDeferredTax 2022-06-30 06609593 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-06-30 06609593 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-06-30 06609593 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-06-30 06609593 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-07-01 2022-06-30 06609593 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-06-30 06609593 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-06-30 06609593 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-07-01 2022-06-30 06609593 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-06-30 06609593 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-06-30 06609593 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-07-01 2022-06-30 06609593 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-06-30 06609593 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-06-30 06609593 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-06-30 06609593 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-06-30 06609593 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-06-30 06609593 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-06-30 06609593 frs-core:Share-basedPaymentsDeferredTax 2022-06-30 06609593 frs-core:TaxCreditsDeferredTax 2022-06-30 06609593 frs-core:CostValuation 2021-06-30 06609593 frs-core:AdditionsToInvestments 2022-06-30 06609593 frs-core:DisposalsRepaymentsInvestments 2022-06-30 06609593 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-06-30 06609593 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-06-30 06609593 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-06-30 06609593 frs-core:OtherIncreaseDecreaseInInvestments 2022-06-30 06609593 frs-core:CostValuation 2022-06-30 06609593 frs-core:ProvisionsForImpairmentInvestments 2021-06-30 06609593 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-06-30 06609593 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-06-30 06609593 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-06-30 06609593 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-06-30 06609593 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-06-30 06609593 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-06-30 06609593 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-06-30 06609593 frs-core:ProvisionsForImpairmentInvestments 2022-06-30 06609593 frs-core:ListedExchangeTraded 2022-06-30 06609593 frs-core:ListedExchangeTraded 2021-06-30 06609593 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-06-30 06609593 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-06-30 06609593 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-06-30 06609593 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-06-30 06609593 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-06-30 06609593 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-06-30 06609593 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-06-30 06609593 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-06-30 06609593 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-06-30 06609593 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 06609593 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 06609593 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 06609593 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 06609593 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-06-30 06609593 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 06609593 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 06609593 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 06609593 frs-core:UnlistedNon-exchangeTraded 2022-06-30 06609593 frs-core:UnlistedNon-exchangeTraded 2021-06-30 06609593 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-06-30 06609593 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 06609593 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 06609593 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 06609593 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 06609593 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 06609593 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 06609593 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-06-30 06609593 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-06-30 06609593 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 06609593 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 06609593 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 06609593 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 06609593 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-06-30 06609593 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 06609593 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 06609593 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 06609593 dpl-frs:CostSales 2021-07-01 2022-06-30 06609593 dpl-frs:CostSales 2021-06-30 06609593 dpl-frs:CostSales 2022-06-30 06609593 dpl-frs:DistributionCosts 2021-07-01 2022-06-30 06609593 dpl-frs:AdministrativeExpenses 2021-07-01 2022-06-30 06609593 frs-bus:Director1 2021-07-01 2022-06-30 06609593 frs-bus:Director1 2021-06-30 06609593 frs-bus:Director1 2022-06-30 06609593 frs-bus:Director2 2021-07-01 2022-06-30 06609593 frs-bus:Director2 2021-06-30 06609593 frs-bus:Director2 2022-06-30 06609593 frs-bus:CompanySecretary1 2021-07-01 2022-06-30 06609593 1 2021-07-01 2022-06-30 06609593 frs-core:CurrentFinancialInstruments 1 2022-06-30 06609593 frs-core:Non-currentFinancialInstruments 1 2022-06-30 06609593 2 2021-07-01 2022-06-30 06609593 frs-core:CurrentFinancialInstruments 2 2022-06-30 06609593 frs-core:Non-currentFinancialInstruments 2 2022-06-30 06609593 3 2021-07-01 2022-06-30 06609593 frs-core:CurrentFinancialInstruments 3 2022-06-30 06609593 frs-core:Non-currentFinancialInstruments 3 2022-06-30 06609593 4 2021-07-01 2022-06-30 06609593 frs-core:CurrentFinancialInstruments 4 2022-06-30 06609593 frs-core:Non-currentFinancialInstruments 4 2022-06-30 06609593 5 2021-07-01 2022-06-30 06609593 frs-core:CurrentFinancialInstruments 5 2022-06-30 06609593 frs-core:Non-currentFinancialInstruments 5 2022-06-30 06609593 6 2021-07-01 2022-06-30 06609593 frs-core:CurrentFinancialInstruments 6 2022-06-30 06609593 frs-core:Non-currentFinancialInstruments 6 2022-06-30 06609593 7 2021-07-01 2022-06-30 06609593 frs-core:CurrentFinancialInstruments 7 2022-06-30 06609593 frs-core:Non-currentFinancialInstruments 7 2022-06-30 06609593 8 2021-07-01 2022-06-30 06609593 frs-core:CurrentFinancialInstruments 8 2022-06-30 06609593 frs-core:Non-currentFinancialInstruments 8 2022-06-30 06609593 9 2021-07-01 2022-06-30 06609593 frs-core:CurrentFinancialInstruments 9 2022-06-30 06609593 frs-core:Non-currentFinancialInstruments 9 2022-06-30 06609593 10 2021-07-01 2022-06-30 06609593 frs-core:CurrentFinancialInstruments 10 2022-06-30 06609593 frs-core:Non-currentFinancialInstruments 10 2022-06-30 06609593 11 2021-07-01 2022-06-30 06609593 frs-core:CurrentFinancialInstruments 11 2022-06-30 06609593 frs-core:Non-currentFinancialInstruments 11 2022-06-30 06609593 12 2021-07-01 2022-06-30 06609593 frs-core:CurrentFinancialInstruments 12 2022-06-30 06609593 frs-core:Non-currentFinancialInstruments 12 2022-06-30 06609593 13 2021-07-01 2022-06-30 06609593 frs-core:CurrentFinancialInstruments 13 2022-06-30 06609593 frs-core:Non-currentFinancialInstruments 13 2022-06-30 06609593 14 2021-07-01 2022-06-30 06609593 frs-core:CurrentFinancialInstruments 14 2022-06-30 06609593 frs-core:Non-currentFinancialInstruments 14 2022-06-30 06609593 15 2021-07-01 2022-06-30 06609593 frs-core:CurrentFinancialInstruments 15 2022-06-30 06609593 frs-core:Non-currentFinancialInstruments 15 2022-06-30 06609593 16 2021-07-01 2022-06-30 06609593 frs-core:CurrentFinancialInstruments 16 2022-06-30 06609593 frs-core:Non-currentFinancialInstruments 16 2022-06-30 06609593 17 2021-07-01 2022-06-30 06609593 frs-core:CurrentFinancialInstruments 17 2022-06-30 06609593 frs-core:Non-currentFinancialInstruments 17 2022-06-30 06609593 18 2021-07-01 2022-06-30 06609593 frs-core:CurrentFinancialInstruments 18 2022-06-30 06609593 frs-core:Non-currentFinancialInstruments 18 2022-06-30 06609593 19 2021-07-01 2022-06-30 06609593 frs-core:CurrentFinancialInstruments 19 2022-06-30 06609593 frs-core:Non-currentFinancialInstruments 19 2022-06-30 06609593 20 2021-07-01 2022-06-30 06609593 frs-core:CurrentFinancialInstruments 20 2022-06-30 06609593 frs-core:Non-currentFinancialInstruments 20 2022-06-30 06609593 dpl-frs:Item1 2021-07-01 2022-06-30 06609593 dpl-frs:Item1 2021-06-30 06609593 dpl-frs:Item1 2022-06-30 06609593 dpl-frs:CostSales dpl-frs:Item1 2021-07-01 2022-06-30 06609593 dpl-frs:CostSales dpl-frs:Item1 2021-06-30 06609593 dpl-frs:CostSales dpl-frs:Item1 2022-06-30 06609593 dpl-frs:DistributionCosts dpl-frs:Item1 2021-07-01 2022-06-30 06609593 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-07-01 2022-06-30 06609593 dpl-frs:Item2 2021-07-01 2022-06-30 06609593 dpl-frs:Item2 2021-06-30 06609593 dpl-frs:Item2 2022-06-30 06609593 dpl-frs:CostSales dpl-frs:Item2 2021-07-01 2022-06-30 06609593 dpl-frs:CostSales dpl-frs:Item2 2021-06-30 06609593 dpl-frs:CostSales dpl-frs:Item2 2022-06-30 06609593 dpl-frs:DistributionCosts dpl-frs:Item2 2021-07-01 2022-06-30 06609593 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-07-01 2022-06-30 06609593 dpl-frs:Item3 2021-07-01 2022-06-30 06609593 dpl-frs:Item3 2021-06-30 06609593 dpl-frs:Item3 2022-06-30 06609593 dpl-frs:CostSales dpl-frs:Item3 2021-07-01 2022-06-30 06609593 dpl-frs:CostSales dpl-frs:Item3 2021-06-30 06609593 dpl-frs:CostSales dpl-frs:Item3 2022-06-30 06609593 dpl-frs:DistributionCosts dpl-frs:Item3 2021-07-01 2022-06-30 06609593 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-07-01 2022-06-30 06609593 dpl-frs:Item4 2021-07-01 2022-06-30 06609593 dpl-frs:Item4 2021-06-30 06609593 dpl-frs:Item4 2022-06-30 06609593 dpl-frs:CostSales dpl-frs:Item4 2021-07-01 2022-06-30 06609593 dpl-frs:CostSales dpl-frs:Item4 2021-06-30 06609593 dpl-frs:CostSales dpl-frs:Item4 2022-06-30 06609593 dpl-frs:DistributionCosts dpl-frs:Item4 2021-07-01 2022-06-30 06609593 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-07-01 2022-06-30 06609593 dpl-frs:Item5 2021-07-01 2022-06-30 06609593 dpl-frs:Item5 2021-06-30 06609593 dpl-frs:Item5 2022-06-30 06609593 dpl-frs:CostSales dpl-frs:Item5 2021-07-01 2022-06-30 06609593 dpl-frs:CostSales dpl-frs:Item5 2021-06-30 06609593 dpl-frs:CostSales dpl-frs:Item5 2022-06-30 06609593 dpl-frs:DistributionCosts dpl-frs:Item5 2021-07-01 2022-06-30 06609593 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-07-01 2022-06-30 06609593 dpl-frs:Item6 2021-07-01 2022-06-30 06609593 dpl-frs:Item6 2021-06-30 06609593 dpl-frs:Item6 2022-06-30 06609593 dpl-frs:CostSales dpl-frs:Item6 2021-07-01 2022-06-30 06609593 dpl-frs:CostSales dpl-frs:Item6 2021-06-30 06609593 dpl-frs:CostSales dpl-frs:Item6 2022-06-30 06609593 dpl-frs:DistributionCosts dpl-frs:Item6 2021-07-01 2022-06-30 06609593 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-07-01 2022-06-30 06609593 dpl-frs:Item7 2021-07-01 2022-06-30 06609593 dpl-frs:Item7 2021-06-30 06609593 dpl-frs:Item7 2022-06-30 06609593 dpl-frs:CostSales dpl-frs:Item7 2021-07-01 2022-06-30 06609593 dpl-frs:CostSales dpl-frs:Item7 2021-06-30 06609593 dpl-frs:CostSales dpl-frs:Item7 2022-06-30 06609593 dpl-frs:DistributionCosts dpl-frs:Item7 2021-07-01 2022-06-30 06609593 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-07-01 2022-06-30 06609593 dpl-frs:Item8 2021-07-01 2022-06-30 06609593 dpl-frs:Item8 2021-06-30 06609593 dpl-frs:Item8 2022-06-30 06609593 dpl-frs:CostSales dpl-frs:Item8 2021-07-01 2022-06-30 06609593 dpl-frs:CostSales dpl-frs:Item8 2021-06-30 06609593 dpl-frs:CostSales dpl-frs:Item8 2022-06-30 06609593 dpl-frs:DistributionCosts dpl-frs:Item8 2021-07-01 2022-06-30 06609593 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-07-01 2022-06-30 06609593 dpl-frs:Item9 2021-07-01 2022-06-30 06609593 dpl-frs:Item9 2021-06-30 06609593 dpl-frs:Item9 2022-06-30 06609593 dpl-frs:CostSales dpl-frs:Item9 2021-07-01 2022-06-30 06609593 dpl-frs:CostSales dpl-frs:Item9 2021-06-30 06609593 dpl-frs:CostSales dpl-frs:Item9 2022-06-30 06609593 dpl-frs:DistributionCosts dpl-frs:Item9 2021-07-01 2022-06-30 06609593 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-07-01 2022-06-30 06609593 dpl-frs:Item10 2021-07-01 2022-06-30 06609593 dpl-frs:Item10 2021-06-30 06609593 dpl-frs:Item10 2022-06-30 06609593 dpl-frs:CostSales dpl-frs:Item10 2021-07-01 2022-06-30 06609593 dpl-frs:CostSales dpl-frs:Item10 2021-06-30 06609593 dpl-frs:CostSales dpl-frs:Item10 2022-06-30 06609593 dpl-frs:DistributionCosts dpl-frs:Item10 2021-07-01 2022-06-30 06609593 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-07-01 2022-06-30 06609593 dpl-frs:Item11 2021-07-01 2022-06-30 06609593 dpl-frs:Item11 2021-06-30 06609593 dpl-frs:Item11 2022-06-30 06609593 dpl-frs:CostSales dpl-frs:Item11 2021-07-01 2022-06-30 06609593 dpl-frs:CostSales dpl-frs:Item11 2021-06-30 06609593 dpl-frs:CostSales dpl-frs:Item11 2022-06-30 06609593 dpl-frs:DistributionCosts dpl-frs:Item11 2021-07-01 2022-06-30 06609593 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-07-01 2022-06-30 06609593 dpl-frs:Item12 2021-07-01 2022-06-30 06609593 dpl-frs:Item12 2021-06-30 06609593 dpl-frs:Item12 2022-06-30 06609593 dpl-frs:CostSales dpl-frs:Item12 2021-07-01 2022-06-30 06609593 dpl-frs:CostSales dpl-frs:Item12 2021-06-30 06609593 dpl-frs:CostSales dpl-frs:Item12 2022-06-30 06609593 dpl-frs:DistributionCosts dpl-frs:Item12 2021-07-01 2022-06-30 06609593 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-07-01 2022-06-30 06609593 1 2021-07-01 2022-06-30 06609593 frs-countries:EnglandWales 2021-07-01 2022-06-30
Registered number: 06609593
Hennie.Sap Limited
Unaudited Financial Statements
For The Year Ended 30 June 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 06609593
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 21,000 21,000
21,000 21,000
CURRENT ASSETS
Debtors 4 3,705 3,705
Cash at bank and in hand 14,941 14,941
18,646 18,646
Creditors: Amounts Falling Due Within One Year 5 (2,060 ) (2,058 )
NET CURRENT ASSETS (LIABILITIES) 16,586 16,588
TOTAL ASSETS LESS CURRENT LIABILITIES 37,586 37,588
NET ASSETS 37,586 37,588
CAPITAL AND RESERVES
Called up share capital 6 1 1
Profit and Loss Account 37,585 37,587
SHAREHOLDERS' FUNDS 37,586 37,588
Page 1
Page 2
For the year ending 30 June 2023 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant 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
Mr Hendrik Burger
Director
05/03/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
1.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract.
1.3. 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:
Freehold No depreciation
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 1 (2022: 1)
1 1
3. Tangible Assets
Land & Property
Freehold
£
Cost
As at 1 July 2022 21,000
As at 30 June 2023 21,000
Net Book Value
As at 30 June 2023 21,000
As at 1 July 2022 21,000
Page 3
Page 4
4. Debtors
2023 2022
£ £
Due within one year
Other debtors 1,109 1,109
Corporation tax recoverable assets 1,636 1,636
VAT 960 960
3,705 3,705
5. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 2 -
Accruals and deferred income 2,058 2,058
2,060 2,058
6. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1 1
Value Number 2023 2022
Allotted, called up and fully paid £ £ £
Ordinary Shares 1.000 1 1 1
7. Dividends
2023 2022
£ £
On equity shares:
Final dividend paid - 9,500
- 9,500
8. Related Party Transactions
During the year, final dividends of £0 (2022 - £9,500) paid to the director H P Burger.
The controlling party is the company director by virtue of his shareholding.
9. General Information
Hennie.Sap Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06609593 . The registered office is Bank House, 81 St Judes Road, Englefield Green, Surrey, TW20 0DF.
Page 4