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 05847842 Mrs Angela Rawnsley Mr Darren Rawnsley Mrs Angela Rawnsley iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05847842 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-06-30 05847842 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-06-30 05847842 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-06-30 05847842 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-06-30 05847842 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-07-01 2023-06-30 05847842 frs-core:AllSubsidiaries 2022-07-01 2023-06-30 05847842 frs-core:KeyManagementPersonnel 2022-07-01 2023-06-30 05847842 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-07-01 2023-06-30 05847842 frs-core:OtherRelatedParties 2022-07-01 2023-06-30 05847842 2022-06-30 05847842 2023-06-30 05847842 2022-07-01 2023-06-30 05847842 frs-core:CurrentFinancialInstruments 2023-06-30 05847842 frs-core:CurrentFinancialInstruments 2022-07-01 2023-06-30 05847842 frs-core:Non-currentFinancialInstruments 2023-06-30 05847842 frs-core:Non-currentFinancialInstruments 2022-07-01 2023-06-30 05847842 frs-core:CurrentFinancialInstruments 2022-07-01 2023-06-30 05847842 frs-core:CurrentFinancialInstruments 2023-06-30 05847842 frs-core:AfterOneYear 2022-07-01 2023-06-30 05847842 frs-core:BetweenOneFiveYears 2022-07-01 2023-06-30 05847842 frs-core:BetweenOneFiveYears 2023-06-30 05847842 frs-core:ComputerEquipment 2023-06-30 05847842 frs-core:ComputerEquipment 2022-07-01 2023-06-30 05847842 frs-core:ComputerEquipment 2022-06-30 05847842 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-06-30 05847842 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-07-01 2023-06-30 05847842 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-06-30 05847842 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-06-30 05847842 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-07-01 2023-06-30 05847842 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-06-30 05847842 frs-core:FurnitureFittings 2023-06-30 05847842 frs-core:FurnitureFittings 2022-07-01 2023-06-30 05847842 frs-core:FurnitureFittings 2022-06-30 05847842 frs-core:NetGoodwill 2023-06-30 05847842 frs-core:NetGoodwill 2022-07-01 2023-06-30 05847842 frs-core:NetGoodwill 2022-06-30 05847842 frs-core:InvestmentPropertyIncludedWithinPPE 2023-06-30 05847842 frs-core:InvestmentPropertyIncludedWithinPPE 2022-07-01 2023-06-30 05847842 frs-core:InvestmentPropertyIncludedWithinPPE 2022-06-30 05847842 frs-core:LandBuildings 2023-06-30 05847842 frs-core:LandBuildings 2022-07-01 2023-06-30 05847842 frs-core:LandBuildings 2022-06-30 05847842 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-06-30 05847842 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-07-01 2023-06-30 05847842 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-06-30 05847842 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-06-30 05847842 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-07-01 2023-06-30 05847842 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-06-30 05847842 frs-core:MoreThanFiveYears 2022-07-01 2023-06-30 05847842 frs-core:MoreThanFiveYears 2023-06-30 05847842 frs-core:MotorVehicles 2023-06-30 05847842 frs-core:MotorVehicles 2022-07-01 2023-06-30 05847842 frs-core:MotorVehicles 2022-06-30 05847842 frs-core:OtherResidualIntangibleAssets 2023-06-30 05847842 frs-core:OtherResidualIntangibleAssets 2022-07-01 2023-06-30 05847842 frs-core:OtherResidualIntangibleAssets 2022-06-30 05847842 frs-core:PlantMachinery 2023-06-30 05847842 frs-core:PlantMachinery 2022-07-01 2023-06-30 05847842 frs-core:PlantMachinery 2022-06-30 05847842 frs-core:Secured 2023-06-30 05847842 frs-core:Unsecured 2023-06-30 05847842 frs-core:WithinOneYear 2022-07-01 2023-06-30 05847842 frs-core:WithinOneYear 2023-06-30 05847842 frs-core:CapitalRedemptionReserve 2022-07-01 2023-06-30 05847842 frs-core:CapitalRedemptionReserve 2022-06-30 05847842 frs-core:CapitalRedemptionReserve 2023-06-30 05847842 frs-core:OtherReservesSubtotal 2022-07-01 2023-06-30 05847842 frs-core:OtherReservesSubtotal 2022-06-30 05847842 frs-core:OtherReservesSubtotal 2023-06-30 05847842 frs-core:RevaluationReserve 2022-07-01 2023-06-30 05847842 frs-core:RevaluationReserve 2022-06-30 05847842 frs-core:RevaluationReserve 2023-06-30 05847842 frs-core:SharePremium 2022-07-01 2023-06-30 05847842 frs-core:SharePremium 2022-06-30 05847842 frs-core:SharePremium 2023-06-30 05847842 frs-core:ShareCapital 2022-07-01 2023-06-30 05847842 frs-core:ShareCapital 2022-06-30 05847842 frs-core:ShareCapital 2023-06-30 05847842 frs-core:RetainedEarningsAccumulatedLosses 2022-07-01 2023-06-30 05847842 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-06-30 05847842 frs-core:RetainedEarningsAccumulatedLosses 2023-06-30 05847842 frs-core:RetainedEarningsAccumulatedLosses 2022-06-30 05847842 frs-core:RetainedEarningsAccumulatedLosses 2023-06-30 05847842 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-06-30 05847842 frs-countries:UnitedKingdom 2022-07-01 2023-06-30 05847842 frs-countries:Europe 2022-07-01 2023-06-30 05847842 frs-countries:NorthAmerica 2022-07-01 2023-06-30 05847842 frs-countries:SouthAmerica 2022-07-01 2023-06-30 05847842 frs-countries:Asia 2022-07-01 2023-06-30 05847842 frs-countries:RestWorldOutsideUK 2022-07-01 2023-06-30 05847842 frs-bus:HighestPaidDirector 2022-07-01 2023-06-30 05847842 frs-bus:PrivateLimitedCompanyLtd 2022-07-01 2023-06-30 05847842 frs-bus:CompanyLimitedByGuarantee 2022-07-01 2023-06-30 05847842 frs-bus:LimitedLiabilityPartnershipLLP 2022-07-01 2023-06-30 05847842 frs-bus:LimitedLiabilityPartnershipsSORP 2022-07-01 2023-06-30 05847842 frs-bus:FullAccounts 2022-07-01 2023-06-30 05847842 frs-bus:FilletedAccounts 2022-07-01 2023-06-30 05847842 frs-bus:AbridgedAccounts 2022-07-01 2023-06-30 05847842 frs-bus:FRS102 2022-07-01 2023-06-30 05847842 frs-bus:MediumEntities 2022-07-01 2023-06-30 05847842 frs-bus:SmallEntities 2022-07-01 2023-06-30 05847842 frs-bus:EntityHasNeverTraded 2022-07-01 2023-06-30 05847842 frs-bus:EntityNoLongerTradingButTradedInPast 2022-07-01 2023-06-30 05847842 frs-bus:Audited 2022-07-01 2023-06-30 05847842 frs-bus:AuditExempt-NoAccountantsReport 2022-07-01 2023-06-30 05847842 frs-bus:AuditExemptWithAccountantsReport 2022-07-01 2023-06-30 05847842 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-07-01 2023-06-30 05847842 frs-bus:LargeCompaniesRegimeForAccounts 2022-07-01 2023-06-30 05847842 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-07-01 2023-06-30 05847842 frs-bus:SmallCompaniesRegimeForAccounts 2022-07-01 2023-06-30 05847842 frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-07-01 2023-06-30 05847842 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-07-01 2023-06-30 05847842 frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-07-01 2023-06-30 05847842 frs-bus:OrdinaryShareClass1 2022-07-01 2023-06-30 05847842 frs-bus:OrdinaryShareClass1 2022-06-30 05847842 frs-bus:OrdinaryShareClass1 2023-06-30 05847842 frs-bus:OrdinaryShareClass2 2022-07-01 2023-06-30 05847842 frs-bus:OrdinaryShareClass2 2022-06-30 05847842 frs-bus:OrdinaryShareClass2 2023-06-30 05847842 frs-bus:OrdinaryShareClass3 2022-07-01 2023-06-30 05847842 frs-bus:OrdinaryShareClass3 2022-06-30 05847842 frs-bus:OrdinaryShareClass3 2023-06-30 05847842 frs-bus:OrdinaryShareClass4 2022-07-01 2023-06-30 05847842 frs-bus:OrdinaryShareClass4 2022-06-30 05847842 frs-bus:OrdinaryShareClass4 2023-06-30 05847842 frs-bus:OrdinaryShareClass5 2022-07-01 2023-06-30 05847842 frs-bus:OrdinaryShareClass5 2022-06-30 05847842 frs-bus:OrdinaryShareClass5 2023-06-30 05847842 frs-bus:PreferenceShareClass1 2022-07-01 2023-06-30 05847842 frs-bus:PreferenceShareClass1 2022-06-30 05847842 frs-bus:PreferenceShareClass1 2023-06-30 05847842 frs-bus:PreferenceShareClass2 2022-07-01 2023-06-30 05847842 frs-bus:PreferenceShareClass2 2022-06-30 05847842 frs-bus:PreferenceShareClass2 2023-06-30 05847842 frs-bus:PreferenceShareClass3 2022-07-01 2023-06-30 05847842 frs-bus:PreferenceShareClass3 2022-06-30 05847842 frs-bus:PreferenceShareClass3 2023-06-30 05847842 frs-bus:PreferenceShareClass4 2022-07-01 2023-06-30 05847842 frs-bus:PreferenceShareClass4 2022-06-30 05847842 frs-bus:PreferenceShareClass4 2023-06-30 05847842 frs-bus:PreferenceShareClass5 2022-07-01 2023-06-30 05847842 frs-bus:PreferenceShareClass5 2022-06-30 05847842 frs-bus:PreferenceShareClass5 2023-06-30 05847842 1 2022-07-01 2023-06-30 05847842 1 2023-06-30 05847842 1 2022-07-01 2023-06-30 05847842 frs-core:LeasedAssets 2022-07-01 2023-06-30 05847842 frs-core:OwnedAssets 2022-07-01 2023-06-30 05847842 frs-core:CurrencyRisk 2022-07-01 2023-06-30 05847842 frs-core:MarketRisk 2022-07-01 2023-06-30 05847842 frs-core:InterestRateRisk 2022-07-01 2023-06-30 05847842 frs-core:DeferredTaxation 2022-07-01 2023-06-30 05847842 frs-core:DeferredTaxation 2022-06-30 05847842 frs-core:DeferredTaxation 2023-06-30 05847842 frs-core:OtherProvisionsContingentLiabilities 2022-07-01 2023-06-30 05847842 frs-core:OtherProvisionsContingentLiabilities 2022-06-30 05847842 frs-core:OtherProvisionsContingentLiabilities 2023-06-30 05847842 frs-core:ProvisionsDeferredTax 2023-06-30 05847842 frs-core:OtherDeferredTax 2023-06-30 05847842 frs-core:AcceleratedTaxDepreciationDeferredTax 2023-06-30 05847842 frs-core:TaxLossesCarry-forwardsDeferredTax 2023-06-30 05847842 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-06-30 05847842 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-07-01 2023-06-30 05847842 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-06-30 05847842 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-06-30 05847842 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-07-01 2023-06-30 05847842 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-06-30 05847842 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-06-30 05847842 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-07-01 2023-06-30 05847842 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-06-30 05847842 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-06-30 05847842 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-06-30 05847842 frs-core:RevaluationInvestmentPropertyDeferredTax 2023-06-30 05847842 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-06-30 05847842 frs-core:OtherPost-employmentBenefitsDeferredTax 2023-06-30 05847842 frs-core:Share-basedPaymentsDeferredTax 2023-06-30 05847842 frs-core:TaxCreditsDeferredTax 2023-06-30 05847842 frs-core:CostValuation 2022-06-30 05847842 frs-core:AdditionsToInvestments 2023-06-30 05847842 frs-core:DisposalsRepaymentsInvestments 2023-06-30 05847842 frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-06-30 05847842 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-06-30 05847842 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-06-30 05847842 frs-core:OtherIncreaseDecreaseInInvestments 2023-06-30 05847842 frs-core:CostValuation 2023-06-30 05847842 frs-core:ProvisionsForImpairmentInvestments 2022-06-30 05847842 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-06-30 05847842 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-06-30 05847842 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-06-30 05847842 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-06-30 05847842 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-06-30 05847842 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-06-30 05847842 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-06-30 05847842 frs-core:ProvisionsForImpairmentInvestments 2023-06-30 05847842 frs-core:ListedExchangeTraded 2023-06-30 05847842 frs-core:ListedExchangeTraded 2022-06-30 05847842 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-06-30 05847842 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-06-30 05847842 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-06-30 05847842 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-06-30 05847842 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-06-30 05847842 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-06-30 05847842 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-06-30 05847842 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-06-30 05847842 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 05847842 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 05847842 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 05847842 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 05847842 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 05847842 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-06-30 05847842 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 05847842 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 05847842 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 05847842 frs-core:UnlistedNon-exchangeTraded 2023-06-30 05847842 frs-core:UnlistedNon-exchangeTraded 2022-06-30 05847842 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-06-30 05847842 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 05847842 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 05847842 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 05847842 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 05847842 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 05847842 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 05847842 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-06-30 05847842 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 05847842 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 05847842 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 05847842 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 05847842 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 05847842 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-06-30 05847842 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 05847842 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 05847842 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 05847842 dpl-frs:CostSales 2022-07-01 2023-06-30 05847842 dpl-frs:CostSales 2022-06-30 05847842 dpl-frs:CostSales 2023-06-30 05847842 dpl-frs:DistributionCosts 2022-07-01 2023-06-30 05847842 dpl-frs:AdministrativeExpenses 2022-07-01 2023-06-30 05847842 frs-bus:Director1 2022-07-01 2023-06-30 05847842 frs-bus:Director1 2022-06-30 05847842 frs-bus:Director1 2023-06-30 05847842 frs-bus:Director2 2022-07-01 2023-06-30 05847842 frs-bus:Director2 2022-06-30 05847842 frs-bus:Director2 2023-06-30 05847842 frs-bus:CompanySecretary1 2022-07-01 2023-06-30 05847842 1 2022-07-01 2023-06-30 05847842 frs-core:CurrentFinancialInstruments 1 2023-06-30 05847842 frs-core:Non-currentFinancialInstruments 1 2023-06-30 05847842 2 2022-07-01 2023-06-30 05847842 frs-core:CurrentFinancialInstruments 2 2023-06-30 05847842 frs-core:Non-currentFinancialInstruments 2 2023-06-30 05847842 3 2022-07-01 2023-06-30 05847842 frs-core:CurrentFinancialInstruments 3 2023-06-30 05847842 frs-core:Non-currentFinancialInstruments 3 2023-06-30 05847842 4 2022-07-01 2023-06-30 05847842 frs-core:CurrentFinancialInstruments 4 2023-06-30 05847842 frs-core:Non-currentFinancialInstruments 4 2023-06-30 05847842 5 2022-07-01 2023-06-30 05847842 frs-core:CurrentFinancialInstruments 5 2023-06-30 05847842 frs-core:Non-currentFinancialInstruments 5 2023-06-30 05847842 6 2022-07-01 2023-06-30 05847842 frs-core:CurrentFinancialInstruments 6 2023-06-30 05847842 frs-core:Non-currentFinancialInstruments 6 2023-06-30 05847842 7 2022-07-01 2023-06-30 05847842 frs-core:CurrentFinancialInstruments 7 2023-06-30 05847842 frs-core:Non-currentFinancialInstruments 7 2023-06-30 05847842 8 2022-07-01 2023-06-30 05847842 frs-core:CurrentFinancialInstruments 8 2023-06-30 05847842 frs-core:Non-currentFinancialInstruments 8 2023-06-30 05847842 9 2022-07-01 2023-06-30 05847842 frs-core:CurrentFinancialInstruments 9 2023-06-30 05847842 frs-core:Non-currentFinancialInstruments 9 2023-06-30 05847842 10 2022-07-01 2023-06-30 05847842 frs-core:CurrentFinancialInstruments 10 2023-06-30 05847842 frs-core:Non-currentFinancialInstruments 10 2023-06-30 05847842 11 2022-07-01 2023-06-30 05847842 frs-core:CurrentFinancialInstruments 11 2023-06-30 05847842 frs-core:Non-currentFinancialInstruments 11 2023-06-30 05847842 12 2022-07-01 2023-06-30 05847842 frs-core:CurrentFinancialInstruments 12 2023-06-30 05847842 frs-core:Non-currentFinancialInstruments 12 2023-06-30 05847842 13 2022-07-01 2023-06-30 05847842 frs-core:CurrentFinancialInstruments 13 2023-06-30 05847842 frs-core:Non-currentFinancialInstruments 13 2023-06-30 05847842 14 2022-07-01 2023-06-30 05847842 frs-core:CurrentFinancialInstruments 14 2023-06-30 05847842 frs-core:Non-currentFinancialInstruments 14 2023-06-30 05847842 15 2022-07-01 2023-06-30 05847842 frs-core:CurrentFinancialInstruments 15 2023-06-30 05847842 frs-core:Non-currentFinancialInstruments 15 2023-06-30 05847842 16 2022-07-01 2023-06-30 05847842 frs-core:CurrentFinancialInstruments 16 2023-06-30 05847842 frs-core:Non-currentFinancialInstruments 16 2023-06-30 05847842 17 2022-07-01 2023-06-30 05847842 frs-core:CurrentFinancialInstruments 17 2023-06-30 05847842 frs-core:Non-currentFinancialInstruments 17 2023-06-30 05847842 18 2022-07-01 2023-06-30 05847842 frs-core:CurrentFinancialInstruments 18 2023-06-30 05847842 frs-core:Non-currentFinancialInstruments 18 2023-06-30 05847842 19 2022-07-01 2023-06-30 05847842 frs-core:CurrentFinancialInstruments 19 2023-06-30 05847842 frs-core:Non-currentFinancialInstruments 19 2023-06-30 05847842 20 2022-07-01 2023-06-30 05847842 frs-core:CurrentFinancialInstruments 20 2023-06-30 05847842 frs-core:Non-currentFinancialInstruments 20 2023-06-30 05847842 dpl-frs:Item1 2022-07-01 2023-06-30 05847842 dpl-frs:Item1 2022-06-30 05847842 dpl-frs:Item1 2023-06-30 05847842 dpl-frs:CostSales dpl-frs:Item1 2022-07-01 2023-06-30 05847842 dpl-frs:CostSales dpl-frs:Item1 2022-06-30 05847842 dpl-frs:CostSales dpl-frs:Item1 2023-06-30 05847842 dpl-frs:DistributionCosts dpl-frs:Item1 2022-07-01 2023-06-30 05847842 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-07-01 2023-06-30 05847842 dpl-frs:Item2 2022-07-01 2023-06-30 05847842 dpl-frs:Item2 2022-06-30 05847842 dpl-frs:Item2 2023-06-30 05847842 dpl-frs:CostSales dpl-frs:Item2 2022-07-01 2023-06-30 05847842 dpl-frs:CostSales dpl-frs:Item2 2022-06-30 05847842 dpl-frs:CostSales dpl-frs:Item2 2023-06-30 05847842 dpl-frs:DistributionCosts dpl-frs:Item2 2022-07-01 2023-06-30 05847842 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-07-01 2023-06-30 05847842 dpl-frs:Item3 2022-07-01 2023-06-30 05847842 dpl-frs:Item3 2022-06-30 05847842 dpl-frs:Item3 2023-06-30 05847842 dpl-frs:CostSales dpl-frs:Item3 2022-07-01 2023-06-30 05847842 dpl-frs:CostSales dpl-frs:Item3 2022-06-30 05847842 dpl-frs:CostSales dpl-frs:Item3 2023-06-30 05847842 dpl-frs:DistributionCosts dpl-frs:Item3 2022-07-01 2023-06-30 05847842 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-07-01 2023-06-30 05847842 dpl-frs:Item4 2022-07-01 2023-06-30 05847842 dpl-frs:Item4 2022-06-30 05847842 dpl-frs:Item4 2023-06-30 05847842 dpl-frs:CostSales dpl-frs:Item4 2022-07-01 2023-06-30 05847842 dpl-frs:CostSales dpl-frs:Item4 2022-06-30 05847842 dpl-frs:CostSales dpl-frs:Item4 2023-06-30 05847842 dpl-frs:DistributionCosts dpl-frs:Item4 2022-07-01 2023-06-30 05847842 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-07-01 2023-06-30 05847842 dpl-frs:Item5 2022-07-01 2023-06-30 05847842 dpl-frs:Item5 2022-06-30 05847842 dpl-frs:Item5 2023-06-30 05847842 dpl-frs:CostSales dpl-frs:Item5 2022-07-01 2023-06-30 05847842 dpl-frs:CostSales dpl-frs:Item5 2022-06-30 05847842 dpl-frs:CostSales dpl-frs:Item5 2023-06-30 05847842 dpl-frs:DistributionCosts dpl-frs:Item5 2022-07-01 2023-06-30 05847842 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-07-01 2023-06-30 05847842 dpl-frs:Item6 2022-07-01 2023-06-30 05847842 dpl-frs:Item6 2022-06-30 05847842 dpl-frs:Item6 2023-06-30 05847842 dpl-frs:CostSales dpl-frs:Item6 2022-07-01 2023-06-30 05847842 dpl-frs:CostSales dpl-frs:Item6 2022-06-30 05847842 dpl-frs:CostSales dpl-frs:Item6 2023-06-30 05847842 dpl-frs:DistributionCosts dpl-frs:Item6 2022-07-01 2023-06-30 05847842 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-07-01 2023-06-30 05847842 dpl-frs:Item7 2022-07-01 2023-06-30 05847842 dpl-frs:Item7 2022-06-30 05847842 dpl-frs:Item7 2023-06-30 05847842 dpl-frs:CostSales dpl-frs:Item7 2022-07-01 2023-06-30 05847842 dpl-frs:CostSales dpl-frs:Item7 2022-06-30 05847842 dpl-frs:CostSales dpl-frs:Item7 2023-06-30 05847842 dpl-frs:DistributionCosts dpl-frs:Item7 2022-07-01 2023-06-30 05847842 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-07-01 2023-06-30 05847842 dpl-frs:Item8 2022-07-01 2023-06-30 05847842 dpl-frs:Item8 2022-06-30 05847842 dpl-frs:Item8 2023-06-30 05847842 dpl-frs:CostSales dpl-frs:Item8 2022-07-01 2023-06-30 05847842 dpl-frs:CostSales dpl-frs:Item8 2022-06-30 05847842 dpl-frs:CostSales dpl-frs:Item8 2023-06-30 05847842 dpl-frs:DistributionCosts dpl-frs:Item8 2022-07-01 2023-06-30 05847842 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-07-01 2023-06-30 05847842 dpl-frs:Item9 2022-07-01 2023-06-30 05847842 dpl-frs:Item9 2022-06-30 05847842 dpl-frs:Item9 2023-06-30 05847842 dpl-frs:CostSales dpl-frs:Item9 2022-07-01 2023-06-30 05847842 dpl-frs:CostSales dpl-frs:Item9 2022-06-30 05847842 dpl-frs:CostSales dpl-frs:Item9 2023-06-30 05847842 dpl-frs:DistributionCosts dpl-frs:Item9 2022-07-01 2023-06-30 05847842 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-07-01 2023-06-30 05847842 dpl-frs:Item10 2022-07-01 2023-06-30 05847842 dpl-frs:Item10 2022-06-30 05847842 dpl-frs:Item10 2023-06-30 05847842 dpl-frs:CostSales dpl-frs:Item10 2022-07-01 2023-06-30 05847842 dpl-frs:CostSales dpl-frs:Item10 2022-06-30 05847842 dpl-frs:CostSales dpl-frs:Item10 2023-06-30 05847842 dpl-frs:DistributionCosts dpl-frs:Item10 2022-07-01 2023-06-30 05847842 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-07-01 2023-06-30 05847842 dpl-frs:Item11 2022-07-01 2023-06-30 05847842 dpl-frs:Item11 2022-06-30 05847842 dpl-frs:Item11 2023-06-30 05847842 dpl-frs:CostSales dpl-frs:Item11 2022-07-01 2023-06-30 05847842 dpl-frs:CostSales dpl-frs:Item11 2022-06-30 05847842 dpl-frs:CostSales dpl-frs:Item11 2023-06-30 05847842 dpl-frs:DistributionCosts dpl-frs:Item11 2022-07-01 2023-06-30 05847842 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-07-01 2023-06-30 05847842 dpl-frs:Item12 2022-07-01 2023-06-30 05847842 dpl-frs:Item12 2022-06-30 05847842 dpl-frs:Item12 2023-06-30 05847842 dpl-frs:CostSales dpl-frs:Item12 2022-07-01 2023-06-30 05847842 dpl-frs:CostSales dpl-frs:Item12 2022-06-30 05847842 dpl-frs:CostSales dpl-frs:Item12 2023-06-30 05847842 dpl-frs:DistributionCosts dpl-frs:Item12 2022-07-01 2023-06-30 05847842 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-07-01 2023-06-30 05847842 1 2022-07-01 2023-06-30 05847842 frs-countries:EnglandWales 2022-07-01 2023-06-30 05847842 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-06-30 05847842 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-06-30 05847842 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-06-30 05847842 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-06-30 05847842 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-07-01 2022-06-30 05847842 frs-core:AllSubsidiaries 2021-07-01 2022-06-30 05847842 frs-core:KeyManagementPersonnel 2021-07-01 2022-06-30 05847842 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-07-01 2022-06-30 05847842 frs-core:OtherRelatedParties 2021-07-01 2022-06-30 05847842 2021-06-30 05847842 2022-06-30 05847842 2021-07-01 2022-06-30 05847842 frs-core:CurrentFinancialInstruments 2022-06-30 05847842 frs-core:CurrentFinancialInstruments 2021-07-01 2022-06-30 05847842 frs-core:Non-currentFinancialInstruments 2022-06-30 05847842 frs-core:Non-currentFinancialInstruments 2021-07-01 2022-06-30 05847842 frs-core:CurrentFinancialInstruments 2021-07-01 2022-06-30 05847842 frs-core:CurrentFinancialInstruments 2022-06-30 05847842 frs-core:AfterOneYear 2021-07-01 2022-06-30 05847842 frs-core:BetweenOneFiveYears 2021-07-01 2022-06-30 05847842 frs-core:BetweenOneFiveYears 2022-06-30 05847842 frs-core:ComputerEquipment 2022-06-30 05847842 frs-core:ComputerEquipment 2021-07-01 2022-06-30 05847842 frs-core:ComputerEquipment 2021-06-30 05847842 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-06-30 05847842 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-07-01 2022-06-30 05847842 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-06-30 05847842 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-06-30 05847842 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-07-01 2022-06-30 05847842 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-06-30 05847842 frs-core:FurnitureFittings 2022-06-30 05847842 frs-core:FurnitureFittings 2021-07-01 2022-06-30 05847842 frs-core:FurnitureFittings 2021-06-30 05847842 frs-core:NetGoodwill 2022-06-30 05847842 frs-core:NetGoodwill 2021-07-01 2022-06-30 05847842 frs-core:NetGoodwill 2021-06-30 05847842 frs-core:InvestmentPropertyIncludedWithinPPE 2022-06-30 05847842 frs-core:InvestmentPropertyIncludedWithinPPE 2021-07-01 2022-06-30 05847842 frs-core:InvestmentPropertyIncludedWithinPPE 2021-06-30 05847842 frs-core:LandBuildings 2022-06-30 05847842 frs-core:LandBuildings 2021-07-01 2022-06-30 05847842 frs-core:LandBuildings 2021-06-30 05847842 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-06-30 05847842 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-07-01 2022-06-30 05847842 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-06-30 05847842 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-06-30 05847842 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-07-01 2022-06-30 05847842 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-06-30 05847842 frs-core:MoreThanFiveYears 2021-07-01 2022-06-30 05847842 frs-core:MoreThanFiveYears 2022-06-30 05847842 frs-core:MotorVehicles 2022-06-30 05847842 frs-core:MotorVehicles 2021-07-01 2022-06-30 05847842 frs-core:MotorVehicles 2021-06-30 05847842 frs-core:OtherResidualIntangibleAssets 2022-06-30 05847842 frs-core:OtherResidualIntangibleAssets 2021-07-01 2022-06-30 05847842 frs-core:OtherResidualIntangibleAssets 2021-06-30 05847842 frs-core:PlantMachinery 2022-06-30 05847842 frs-core:PlantMachinery 2021-07-01 2022-06-30 05847842 frs-core:PlantMachinery 2021-06-30 05847842 frs-core:Secured 2022-06-30 05847842 frs-core:Unsecured 2022-06-30 05847842 frs-core:WithinOneYear 2021-07-01 2022-06-30 05847842 frs-core:WithinOneYear 2022-06-30 05847842 frs-core:CapitalRedemptionReserve 2021-07-01 2022-06-30 05847842 frs-core:CapitalRedemptionReserve 2021-06-30 05847842 frs-core:CapitalRedemptionReserve 2022-06-30 05847842 frs-core:OtherReservesSubtotal 2021-07-01 2022-06-30 05847842 frs-core:OtherReservesSubtotal 2021-06-30 05847842 frs-core:OtherReservesSubtotal 2022-06-30 05847842 frs-core:RevaluationReserve 2021-07-01 2022-06-30 05847842 frs-core:RevaluationReserve 2021-06-30 05847842 frs-core:RevaluationReserve 2022-06-30 05847842 frs-core:SharePremium 2021-07-01 2022-06-30 05847842 frs-core:SharePremium 2021-06-30 05847842 frs-core:SharePremium 2022-06-30 05847842 frs-core:ShareCapital 2021-07-01 2022-06-30 05847842 frs-core:ShareCapital 2021-06-30 05847842 frs-core:ShareCapital 2022-06-30 05847842 frs-core:RetainedEarningsAccumulatedLosses 2021-07-01 2022-06-30 05847842 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-06-30 05847842 frs-core:RetainedEarningsAccumulatedLosses 2022-06-30 05847842 frs-core:RetainedEarningsAccumulatedLosses 2021-06-30 05847842 frs-core:RetainedEarningsAccumulatedLosses 2022-06-30 05847842 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-06-30 05847842 frs-countries:UnitedKingdom 2021-07-01 2022-06-30 05847842 frs-countries:Europe 2021-07-01 2022-06-30 05847842 frs-countries:NorthAmerica 2021-07-01 2022-06-30 05847842 frs-countries:SouthAmerica 2021-07-01 2022-06-30 05847842 frs-countries:Asia 2021-07-01 2022-06-30 05847842 frs-countries:RestWorldOutsideUK 2021-07-01 2022-06-30 05847842 frs-bus:HighestPaidDirector 2021-07-01 2022-06-30 05847842 frs-bus:PrivateLimitedCompanyLtd 2021-07-01 2022-06-30 05847842 frs-bus:CompanyLimitedByGuarantee 2021-07-01 2022-06-30 05847842 frs-bus:LimitedLiabilityPartnershipLLP 2021-07-01 2022-06-30 05847842 frs-bus:LimitedLiabilityPartnershipsSORP 2021-07-01 2022-06-30 05847842 frs-bus:FullAccounts 2021-07-01 2022-06-30 05847842 frs-bus:FilletedAccounts 2021-07-01 2022-06-30 05847842 frs-bus:AbridgedAccounts 2021-07-01 2022-06-30 05847842 frs-bus:FRS102 2021-07-01 2022-06-30 05847842 frs-bus:MediumEntities 2021-07-01 2022-06-30 05847842 frs-bus:SmallEntities 2021-07-01 2022-06-30 05847842 frs-bus:EntityHasNeverTraded 2021-07-01 2022-06-30 05847842 frs-bus:EntityNoLongerTradingButTradedInPast 2021-07-01 2022-06-30 05847842 frs-bus:Audited 2021-07-01 2022-06-30 05847842 frs-bus:AuditExempt-NoAccountantsReport 2021-07-01 2022-06-30 05847842 frs-bus:AuditExemptWithAccountantsReport 2021-07-01 2022-06-30 05847842 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-07-01 2022-06-30 05847842 frs-bus:LargeCompaniesRegimeForAccounts 2021-07-01 2022-06-30 05847842 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-07-01 2022-06-30 05847842 frs-bus:SmallCompaniesRegimeForAccounts 2021-07-01 2022-06-30 05847842 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-07-01 2022-06-30 05847842 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-07-01 2022-06-30 05847842 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-07-01 2022-06-30 05847842 frs-bus:OrdinaryShareClass1 2021-07-01 2022-06-30 05847842 frs-bus:OrdinaryShareClass1 2021-06-30 05847842 frs-bus:OrdinaryShareClass1 2022-06-30 05847842 frs-bus:OrdinaryShareClass2 2021-07-01 2022-06-30 05847842 frs-bus:OrdinaryShareClass2 2021-06-30 05847842 frs-bus:OrdinaryShareClass2 2022-06-30 05847842 frs-bus:OrdinaryShareClass3 2021-07-01 2022-06-30 05847842 frs-bus:OrdinaryShareClass3 2021-06-30 05847842 frs-bus:OrdinaryShareClass3 2022-06-30 05847842 frs-bus:OrdinaryShareClass4 2021-07-01 2022-06-30 05847842 frs-bus:OrdinaryShareClass4 2021-06-30 05847842 frs-bus:OrdinaryShareClass4 2022-06-30 05847842 frs-bus:OrdinaryShareClass5 2021-07-01 2022-06-30 05847842 frs-bus:OrdinaryShareClass5 2021-06-30 05847842 frs-bus:OrdinaryShareClass5 2022-06-30 05847842 frs-bus:PreferenceShareClass1 2021-07-01 2022-06-30 05847842 frs-bus:PreferenceShareClass1 2021-06-30 05847842 frs-bus:PreferenceShareClass1 2022-06-30 05847842 frs-bus:PreferenceShareClass2 2021-07-01 2022-06-30 05847842 frs-bus:PreferenceShareClass2 2021-06-30 05847842 frs-bus:PreferenceShareClass2 2022-06-30 05847842 frs-bus:PreferenceShareClass3 2021-07-01 2022-06-30 05847842 frs-bus:PreferenceShareClass3 2021-06-30 05847842 frs-bus:PreferenceShareClass3 2022-06-30 05847842 frs-bus:PreferenceShareClass4 2021-07-01 2022-06-30 05847842 frs-bus:PreferenceShareClass4 2021-06-30 05847842 frs-bus:PreferenceShareClass4 2022-06-30 05847842 frs-bus:PreferenceShareClass5 2021-07-01 2022-06-30 05847842 frs-bus:PreferenceShareClass5 2021-06-30 05847842 frs-bus:PreferenceShareClass5 2022-06-30 05847842 1 2021-07-01 2022-06-30 05847842 1 2022-06-30 05847842 1 2021-07-01 2022-06-30 05847842 frs-core:LeasedAssets 2021-07-01 2022-06-30 05847842 frs-core:OwnedAssets 2021-07-01 2022-06-30 05847842 frs-core:CurrencyRisk 2021-07-01 2022-06-30 05847842 frs-core:MarketRisk 2021-07-01 2022-06-30 05847842 frs-core:InterestRateRisk 2021-07-01 2022-06-30 05847842 frs-core:DeferredTaxation 2021-07-01 2022-06-30 05847842 frs-core:DeferredTaxation 2021-06-30 05847842 frs-core:DeferredTaxation 2022-06-30 05847842 frs-core:OtherProvisionsContingentLiabilities 2021-07-01 2022-06-30 05847842 frs-core:OtherProvisionsContingentLiabilities 2021-06-30 05847842 frs-core:OtherProvisionsContingentLiabilities 2022-06-30 05847842 frs-core:ProvisionsDeferredTax 2022-06-30 05847842 frs-core:OtherDeferredTax 2022-06-30 05847842 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-06-30 05847842 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-06-30 05847842 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-06-30 05847842 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-07-01 2022-06-30 05847842 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-06-30 05847842 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-06-30 05847842 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-07-01 2022-06-30 05847842 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-06-30 05847842 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-06-30 05847842 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-07-01 2022-06-30 05847842 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-06-30 05847842 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-06-30 05847842 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-06-30 05847842 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-06-30 05847842 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-06-30 05847842 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-06-30 05847842 frs-core:Share-basedPaymentsDeferredTax 2022-06-30 05847842 frs-core:TaxCreditsDeferredTax 2022-06-30 05847842 frs-core:CostValuation 2021-06-30 05847842 frs-core:AdditionsToInvestments 2022-06-30 05847842 frs-core:DisposalsRepaymentsInvestments 2022-06-30 05847842 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-06-30 05847842 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-06-30 05847842 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-06-30 05847842 frs-core:OtherIncreaseDecreaseInInvestments 2022-06-30 05847842 frs-core:CostValuation 2022-06-30 05847842 frs-core:ProvisionsForImpairmentInvestments 2021-06-30 05847842 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-06-30 05847842 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-06-30 05847842 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-06-30 05847842 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-06-30 05847842 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-06-30 05847842 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-06-30 05847842 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-06-30 05847842 frs-core:ProvisionsForImpairmentInvestments 2022-06-30 05847842 frs-core:ListedExchangeTraded 2022-06-30 05847842 frs-core:ListedExchangeTraded 2021-06-30 05847842 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-06-30 05847842 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-06-30 05847842 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-06-30 05847842 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-06-30 05847842 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-06-30 05847842 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-06-30 05847842 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-06-30 05847842 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-06-30 05847842 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-06-30 05847842 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 05847842 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 05847842 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 05847842 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 05847842 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-06-30 05847842 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 05847842 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 05847842 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 05847842 frs-core:UnlistedNon-exchangeTraded 2022-06-30 05847842 frs-core:UnlistedNon-exchangeTraded 2021-06-30 05847842 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-06-30 05847842 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 05847842 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 05847842 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 05847842 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 05847842 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 05847842 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 05847842 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-06-30 05847842 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-06-30 05847842 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 05847842 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 05847842 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 05847842 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 05847842 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-06-30 05847842 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 05847842 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 05847842 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 05847842 dpl-frs:CostSales 2021-07-01 2022-06-30 05847842 dpl-frs:CostSales 2021-06-30 05847842 dpl-frs:CostSales 2022-06-30 05847842 dpl-frs:DistributionCosts 2021-07-01 2022-06-30 05847842 dpl-frs:AdministrativeExpenses 2021-07-01 2022-06-30 05847842 frs-bus:Director1 2021-07-01 2022-06-30 05847842 frs-bus:Director1 2021-06-30 05847842 frs-bus:Director1 2022-06-30 05847842 frs-bus:Director2 2021-07-01 2022-06-30 05847842 frs-bus:Director2 2021-06-30 05847842 frs-bus:Director2 2022-06-30 05847842 frs-bus:CompanySecretary1 2021-07-01 2022-06-30 05847842 1 2021-07-01 2022-06-30 05847842 frs-core:CurrentFinancialInstruments 1 2022-06-30 05847842 frs-core:Non-currentFinancialInstruments 1 2022-06-30 05847842 2 2021-07-01 2022-06-30 05847842 frs-core:CurrentFinancialInstruments 2 2022-06-30 05847842 frs-core:Non-currentFinancialInstruments 2 2022-06-30 05847842 3 2021-07-01 2022-06-30 05847842 frs-core:CurrentFinancialInstruments 3 2022-06-30 05847842 frs-core:Non-currentFinancialInstruments 3 2022-06-30 05847842 4 2021-07-01 2022-06-30 05847842 frs-core:CurrentFinancialInstruments 4 2022-06-30 05847842 frs-core:Non-currentFinancialInstruments 4 2022-06-30 05847842 5 2021-07-01 2022-06-30 05847842 frs-core:CurrentFinancialInstruments 5 2022-06-30 05847842 frs-core:Non-currentFinancialInstruments 5 2022-06-30 05847842 6 2021-07-01 2022-06-30 05847842 frs-core:CurrentFinancialInstruments 6 2022-06-30 05847842 frs-core:Non-currentFinancialInstruments 6 2022-06-30 05847842 7 2021-07-01 2022-06-30 05847842 frs-core:CurrentFinancialInstruments 7 2022-06-30 05847842 frs-core:Non-currentFinancialInstruments 7 2022-06-30 05847842 8 2021-07-01 2022-06-30 05847842 frs-core:CurrentFinancialInstruments 8 2022-06-30 05847842 frs-core:Non-currentFinancialInstruments 8 2022-06-30 05847842 9 2021-07-01 2022-06-30 05847842 frs-core:CurrentFinancialInstruments 9 2022-06-30 05847842 frs-core:Non-currentFinancialInstruments 9 2022-06-30 05847842 10 2021-07-01 2022-06-30 05847842 frs-core:CurrentFinancialInstruments 10 2022-06-30 05847842 frs-core:Non-currentFinancialInstruments 10 2022-06-30 05847842 11 2021-07-01 2022-06-30 05847842 frs-core:CurrentFinancialInstruments 11 2022-06-30 05847842 frs-core:Non-currentFinancialInstruments 11 2022-06-30 05847842 12 2021-07-01 2022-06-30 05847842 frs-core:CurrentFinancialInstruments 12 2022-06-30 05847842 frs-core:Non-currentFinancialInstruments 12 2022-06-30 05847842 13 2021-07-01 2022-06-30 05847842 frs-core:CurrentFinancialInstruments 13 2022-06-30 05847842 frs-core:Non-currentFinancialInstruments 13 2022-06-30 05847842 14 2021-07-01 2022-06-30 05847842 frs-core:CurrentFinancialInstruments 14 2022-06-30 05847842 frs-core:Non-currentFinancialInstruments 14 2022-06-30 05847842 15 2021-07-01 2022-06-30 05847842 frs-core:CurrentFinancialInstruments 15 2022-06-30 05847842 frs-core:Non-currentFinancialInstruments 15 2022-06-30 05847842 16 2021-07-01 2022-06-30 05847842 frs-core:CurrentFinancialInstruments 16 2022-06-30 05847842 frs-core:Non-currentFinancialInstruments 16 2022-06-30 05847842 17 2021-07-01 2022-06-30 05847842 frs-core:CurrentFinancialInstruments 17 2022-06-30 05847842 frs-core:Non-currentFinancialInstruments 17 2022-06-30 05847842 18 2021-07-01 2022-06-30 05847842 frs-core:CurrentFinancialInstruments 18 2022-06-30 05847842 frs-core:Non-currentFinancialInstruments 18 2022-06-30 05847842 19 2021-07-01 2022-06-30 05847842 frs-core:CurrentFinancialInstruments 19 2022-06-30 05847842 frs-core:Non-currentFinancialInstruments 19 2022-06-30 05847842 20 2021-07-01 2022-06-30 05847842 frs-core:CurrentFinancialInstruments 20 2022-06-30 05847842 frs-core:Non-currentFinancialInstruments 20 2022-06-30 05847842 dpl-frs:Item1 2021-07-01 2022-06-30 05847842 dpl-frs:Item1 2021-06-30 05847842 dpl-frs:Item1 2022-06-30 05847842 dpl-frs:CostSales dpl-frs:Item1 2021-07-01 2022-06-30 05847842 dpl-frs:CostSales dpl-frs:Item1 2021-06-30 05847842 dpl-frs:CostSales dpl-frs:Item1 2022-06-30 05847842 dpl-frs:DistributionCosts dpl-frs:Item1 2021-07-01 2022-06-30 05847842 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-07-01 2022-06-30 05847842 dpl-frs:Item2 2021-07-01 2022-06-30 05847842 dpl-frs:Item2 2021-06-30 05847842 dpl-frs:Item2 2022-06-30 05847842 dpl-frs:CostSales dpl-frs:Item2 2021-07-01 2022-06-30 05847842 dpl-frs:CostSales dpl-frs:Item2 2021-06-30 05847842 dpl-frs:CostSales dpl-frs:Item2 2022-06-30 05847842 dpl-frs:DistributionCosts dpl-frs:Item2 2021-07-01 2022-06-30 05847842 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-07-01 2022-06-30 05847842 dpl-frs:Item3 2021-07-01 2022-06-30 05847842 dpl-frs:Item3 2021-06-30 05847842 dpl-frs:Item3 2022-06-30 05847842 dpl-frs:CostSales dpl-frs:Item3 2021-07-01 2022-06-30 05847842 dpl-frs:CostSales dpl-frs:Item3 2021-06-30 05847842 dpl-frs:CostSales dpl-frs:Item3 2022-06-30 05847842 dpl-frs:DistributionCosts dpl-frs:Item3 2021-07-01 2022-06-30 05847842 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-07-01 2022-06-30 05847842 dpl-frs:Item4 2021-07-01 2022-06-30 05847842 dpl-frs:Item4 2021-06-30 05847842 dpl-frs:Item4 2022-06-30 05847842 dpl-frs:CostSales dpl-frs:Item4 2021-07-01 2022-06-30 05847842 dpl-frs:CostSales dpl-frs:Item4 2021-06-30 05847842 dpl-frs:CostSales dpl-frs:Item4 2022-06-30 05847842 dpl-frs:DistributionCosts dpl-frs:Item4 2021-07-01 2022-06-30 05847842 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-07-01 2022-06-30 05847842 dpl-frs:Item5 2021-07-01 2022-06-30 05847842 dpl-frs:Item5 2021-06-30 05847842 dpl-frs:Item5 2022-06-30 05847842 dpl-frs:CostSales dpl-frs:Item5 2021-07-01 2022-06-30 05847842 dpl-frs:CostSales dpl-frs:Item5 2021-06-30 05847842 dpl-frs:CostSales dpl-frs:Item5 2022-06-30 05847842 dpl-frs:DistributionCosts dpl-frs:Item5 2021-07-01 2022-06-30 05847842 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-07-01 2022-06-30 05847842 dpl-frs:Item6 2021-07-01 2022-06-30 05847842 dpl-frs:Item6 2021-06-30 05847842 dpl-frs:Item6 2022-06-30 05847842 dpl-frs:CostSales dpl-frs:Item6 2021-07-01 2022-06-30 05847842 dpl-frs:CostSales dpl-frs:Item6 2021-06-30 05847842 dpl-frs:CostSales dpl-frs:Item6 2022-06-30 05847842 dpl-frs:DistributionCosts dpl-frs:Item6 2021-07-01 2022-06-30 05847842 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-07-01 2022-06-30 05847842 dpl-frs:Item7 2021-07-01 2022-06-30 05847842 dpl-frs:Item7 2021-06-30 05847842 dpl-frs:Item7 2022-06-30 05847842 dpl-frs:CostSales dpl-frs:Item7 2021-07-01 2022-06-30 05847842 dpl-frs:CostSales dpl-frs:Item7 2021-06-30 05847842 dpl-frs:CostSales dpl-frs:Item7 2022-06-30 05847842 dpl-frs:DistributionCosts dpl-frs:Item7 2021-07-01 2022-06-30 05847842 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-07-01 2022-06-30 05847842 dpl-frs:Item8 2021-07-01 2022-06-30 05847842 dpl-frs:Item8 2021-06-30 05847842 dpl-frs:Item8 2022-06-30 05847842 dpl-frs:CostSales dpl-frs:Item8 2021-07-01 2022-06-30 05847842 dpl-frs:CostSales dpl-frs:Item8 2021-06-30 05847842 dpl-frs:CostSales dpl-frs:Item8 2022-06-30 05847842 dpl-frs:DistributionCosts dpl-frs:Item8 2021-07-01 2022-06-30 05847842 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-07-01 2022-06-30 05847842 dpl-frs:Item9 2021-07-01 2022-06-30 05847842 dpl-frs:Item9 2021-06-30 05847842 dpl-frs:Item9 2022-06-30 05847842 dpl-frs:CostSales dpl-frs:Item9 2021-07-01 2022-06-30 05847842 dpl-frs:CostSales dpl-frs:Item9 2021-06-30 05847842 dpl-frs:CostSales dpl-frs:Item9 2022-06-30 05847842 dpl-frs:DistributionCosts dpl-frs:Item9 2021-07-01 2022-06-30 05847842 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-07-01 2022-06-30 05847842 dpl-frs:Item10 2021-07-01 2022-06-30 05847842 dpl-frs:Item10 2021-06-30 05847842 dpl-frs:Item10 2022-06-30 05847842 dpl-frs:CostSales dpl-frs:Item10 2021-07-01 2022-06-30 05847842 dpl-frs:CostSales dpl-frs:Item10 2021-06-30 05847842 dpl-frs:CostSales dpl-frs:Item10 2022-06-30 05847842 dpl-frs:DistributionCosts dpl-frs:Item10 2021-07-01 2022-06-30 05847842 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-07-01 2022-06-30 05847842 dpl-frs:Item11 2021-07-01 2022-06-30 05847842 dpl-frs:Item11 2021-06-30 05847842 dpl-frs:Item11 2022-06-30 05847842 dpl-frs:CostSales dpl-frs:Item11 2021-07-01 2022-06-30 05847842 dpl-frs:CostSales dpl-frs:Item11 2021-06-30 05847842 dpl-frs:CostSales dpl-frs:Item11 2022-06-30 05847842 dpl-frs:DistributionCosts dpl-frs:Item11 2021-07-01 2022-06-30 05847842 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-07-01 2022-06-30 05847842 dpl-frs:Item12 2021-07-01 2022-06-30 05847842 dpl-frs:Item12 2021-06-30 05847842 dpl-frs:Item12 2022-06-30 05847842 dpl-frs:CostSales dpl-frs:Item12 2021-07-01 2022-06-30 05847842 dpl-frs:CostSales dpl-frs:Item12 2021-06-30 05847842 dpl-frs:CostSales dpl-frs:Item12 2022-06-30 05847842 dpl-frs:DistributionCosts dpl-frs:Item12 2021-07-01 2022-06-30 05847842 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-07-01 2022-06-30 05847842 1 2021-07-01 2022-06-30 05847842 frs-countries:EnglandWales 2021-07-01 2022-06-30
C & D Commercial Vehicle Sales Ltd
Unaudited Financial Statements
For The Year Ended 30 June 2023
Andrew Prentice Partnership Ltd
5 Market Place
Stowmarket
Suffolk
IP14 1DT
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 05847842
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 815,700 832,074
815,700 832,074
CURRENT ASSETS
Stocks 5 24,943 12,650
Debtors 6 52,421 56,783
Cash at bank and in hand 431,979 375,926
509,343 445,359
Creditors: Amounts Falling Due Within One Year 7 (546,346 ) (735,786 )
NET CURRENT ASSETS (LIABILITIES) (37,003 ) (290,427 )
TOTAL ASSETS LESS CURRENT LIABILITIES 778,697 541,647
Creditors: Amounts Falling Due After More Than One Year 8 (19,990 ) (29,998 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (203,925 ) (135,463 )
NET ASSETS 554,782 376,186
CAPITAL AND RESERVES
Called up share capital 10 2 2
Profit and Loss Account 554,780 376,184
SHAREHOLDERS' FUNDS 554,782 376,186
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 Angela Rawnsley
Director
28/02/2024
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
C & D Commercial Vehicle Sales Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 05847842 . The registered office is 136 Chelsworth Road, Felixstowe, Suffolk, IP11 2UJ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. 
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. 
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. 
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold over 50 years
Leasehold over the lease term
Plant & Machinery 25% reducing balance
Motor Vehicles 25% reducing balance
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. Stocks and Work in Progress
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. 
Page 3
Page 4
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. 
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2022: 4)
4 4
4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 July 2022 42,522 1,487,407 1,529,929
Additions 15,882 363,024 378,906
Disposals - (313,980 ) (313,980 )
As at 30 June 2023 58,404 1,536,451 1,594,855
Depreciation
As at 1 July 2022 35,507 662,348 697,855
Provided during the period 5,786 266,227 272,013
Disposals - (190,713 ) (190,713 )
As at 30 June 2023 41,293 737,862 779,155
Net Book Value
As at 30 June 2023 17,111 798,589 815,700
As at 1 July 2022 7,015 825,059 832,074
5. Stocks
2023 2022
£ £
Stock 13,000 12,650
Finished goods 11,943 -
24,943 12,650
Page 4
Page 5
6. Debtors
2023 2022
£ £
Due within one year
Prepayments and accrued income 2,004 1,852
2,004 1,852
Due after more than one year
Trade debtors 50,417 54,931
50,417 54,931
52,421 56,783
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 64,440 90,059
Trade creditors 76,333 125,017
Bank loans and overdrafts 9,901 76,324
Corporation tax 59,638 7,782
Other taxes and social security 1,587 1,338
VAT 40,478 71,605
Other creditors 2,364 42,110
Accruals and deferred income 4,862 4,284
Directors' loan accounts 286,743 317,267
546,346 735,786
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 19,990 29,998
19,990 29,998
9. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year 64,440 90,059
64,440 90,059
64,440 90,059
Page 5
Page 6
10. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 2 2
Page 6