Acorah Software Products - Accounts Production 14.3.260 false true 31 December 2022 1 January 2022 false 1 January 2023 31 December 2023 31 December 2023 00927696 Mr Andrew Hopper Mr Peter Merchant Mr John Halliday iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 00927696 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-12-31 00927696 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-12-31 00927696 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-12-31 00927696 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-12-31 00927696 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2023-01-01 2023-12-31 00927696 frs-core:AllSubsidiaries 2023-01-01 2023-12-31 00927696 frs-core:KeyManagementPersonnel 2023-01-01 2023-12-31 00927696 frs-core:EntitiesControlledByKeyManagementPersonnel 2023-01-01 2023-12-31 00927696 frs-core:OtherRelatedParties 2023-01-01 2023-12-31 00927696 2022-12-31 00927696 2023-12-31 00927696 2023-01-01 2023-12-31 00927696 frs-core:CurrentFinancialInstruments 2023-12-31 00927696 frs-core:CurrentFinancialInstruments 2023-01-01 2023-12-31 00927696 frs-core:Non-currentFinancialInstruments 2023-12-31 00927696 frs-core:Non-currentFinancialInstruments 2023-01-01 2023-12-31 00927696 frs-core:CurrentFinancialInstruments 2023-01-01 2023-12-31 00927696 frs-core:CurrentFinancialInstruments 2023-12-31 00927696 frs-core:AfterOneYear 2023-01-01 2023-12-31 00927696 frs-core:BetweenOneFiveYears 2023-01-01 2023-12-31 00927696 frs-core:BetweenOneFiveYears 2023-12-31 00927696 frs-core:ComputerEquipment 2023-12-31 00927696 frs-core:ComputerEquipment 2023-01-01 2023-12-31 00927696 frs-core:ComputerEquipment 2022-12-31 00927696 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-12-31 00927696 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-01-01 2023-12-31 00927696 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-12-31 00927696 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-12-31 00927696 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-01-01 2023-12-31 00927696 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-12-31 00927696 frs-core:FurnitureFittings 2023-12-31 00927696 frs-core:FurnitureFittings 2023-01-01 2023-12-31 00927696 frs-core:FurnitureFittings 2022-12-31 00927696 frs-core:NetGoodwill 2023-12-31 00927696 frs-core:NetGoodwill 2023-01-01 2023-12-31 00927696 frs-core:NetGoodwill 2022-12-31 00927696 frs-core:InvestmentPropertyIncludedWithinPPE 2023-12-31 00927696 frs-core:InvestmentPropertyIncludedWithinPPE 2023-01-01 2023-12-31 00927696 frs-core:InvestmentPropertyIncludedWithinPPE 2022-12-31 00927696 frs-core:LandBuildings 2023-12-31 00927696 frs-core:LandBuildings 2023-01-01 2023-12-31 00927696 frs-core:LandBuildings 2022-12-31 00927696 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-12-31 00927696 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-01-01 2023-12-31 00927696 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-12-31 00927696 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-12-31 00927696 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-01-01 2023-12-31 00927696 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-12-31 00927696 frs-core:MoreThanFiveYears 2023-01-01 2023-12-31 00927696 frs-core:MoreThanFiveYears 2023-12-31 00927696 frs-core:MotorVehicles 2023-12-31 00927696 frs-core:MotorVehicles 2023-01-01 2023-12-31 00927696 frs-core:MotorVehicles 2022-12-31 00927696 frs-core:OtherResidualIntangibleAssets 2023-12-31 00927696 frs-core:OtherResidualIntangibleAssets 2023-01-01 2023-12-31 00927696 frs-core:OtherResidualIntangibleAssets 2022-12-31 00927696 frs-core:PlantMachinery 2023-12-31 00927696 frs-core:PlantMachinery 2023-01-01 2023-12-31 00927696 frs-core:PlantMachinery 2022-12-31 00927696 frs-core:Secured 2023-12-31 00927696 frs-core:Unsecured 2023-12-31 00927696 frs-core:WithinOneYear 2023-01-01 2023-12-31 00927696 frs-core:WithinOneYear 2023-12-31 00927696 frs-core:CapitalRedemptionReserve 2023-01-01 2023-12-31 00927696 frs-core:CapitalRedemptionReserve 2022-12-31 00927696 frs-core:CapitalRedemptionReserve 2023-12-31 00927696 frs-core:OtherReservesSubtotal 2023-01-01 2023-12-31 00927696 frs-core:OtherReservesSubtotal 2022-12-31 00927696 frs-core:OtherReservesSubtotal 2023-12-31 00927696 frs-core:RevaluationReserve 2023-01-01 2023-12-31 00927696 frs-core:RevaluationReserve 2022-12-31 00927696 frs-core:RevaluationReserve 2023-12-31 00927696 frs-core:SharePremium 2023-01-01 2023-12-31 00927696 frs-core:SharePremium 2022-12-31 00927696 frs-core:SharePremium 2023-12-31 00927696 frs-core:ShareCapital 2023-01-01 2023-12-31 00927696 frs-core:ShareCapital 2022-12-31 00927696 frs-core:ShareCapital 2023-12-31 00927696 frs-core:RetainedEarningsAccumulatedLosses 2023-01-01 2023-12-31 00927696 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-12-31 00927696 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 00927696 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31 00927696 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 00927696 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-12-31 00927696 frs-countries:UnitedKingdom 2023-01-01 2023-12-31 00927696 frs-countries:Europe 2023-01-01 2023-12-31 00927696 frs-countries:NorthAmerica 2023-01-01 2023-12-31 00927696 frs-countries:SouthAmerica 2023-01-01 2023-12-31 00927696 frs-countries:Asia 2023-01-01 2023-12-31 00927696 frs-countries:RestWorldOutsideUK 2023-01-01 2023-12-31 00927696 frs-bus:HighestPaidDirector 2023-01-01 2023-12-31 00927696 frs-bus:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 00927696 frs-bus:CompanyLimitedByGuarantee 2023-01-01 2023-12-31 00927696 frs-bus:LimitedLiabilityPartnershipLLP 2023-01-01 2023-12-31 00927696 frs-bus:LimitedLiabilityPartnershipsSORP 2023-01-01 2023-12-31 00927696 frs-bus:FullAccounts 2023-01-01 2023-12-31 00927696 frs-bus:FilletedAccounts 2023-01-01 2023-12-31 00927696 frs-bus:AbridgedAccounts 2023-01-01 2023-12-31 00927696 frs-bus:FRS102 2023-01-01 2023-12-31 00927696 frs-bus:MediumEntities 2023-01-01 2023-12-31 00927696 frs-bus:SmallEntities 2023-01-01 2023-12-31 00927696 frs-bus:EntityHasNeverTraded 2023-01-01 2023-12-31 00927696 frs-bus:EntityNoLongerTradingButTradedInPast 2023-01-01 2023-12-31 00927696 frs-bus:Audited 2023-01-01 2023-12-31 00927696 frs-bus:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 00927696 frs-bus:AuditExemptWithAccountantsReport 2023-01-01 2023-12-31 00927696 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2023-01-01 2023-12-31 00927696 frs-bus:LargeCompaniesRegimeForAccounts 2023-01-01 2023-12-31 00927696 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2023-01-01 2023-12-31 00927696 frs-bus:SmallCompaniesRegimeForAccounts 2023-01-01 2023-12-31 00927696 frs-bus:LargeCompaniesRegimeForDirectorsReport 2023-01-01 2023-12-31 00927696 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2023-01-01 2023-12-31 00927696 frs-bus:SmallCompaniesRegimeForDirectorsReport 2023-01-01 2023-12-31 00927696 frs-bus:OrdinaryShareClass1 2023-01-01 2023-12-31 00927696 frs-bus:OrdinaryShareClass1 2022-12-31 00927696 frs-bus:OrdinaryShareClass1 2023-12-31 00927696 frs-bus:OrdinaryShareClass2 2023-01-01 2023-12-31 00927696 frs-bus:OrdinaryShareClass2 2022-12-31 00927696 frs-bus:OrdinaryShareClass2 2023-12-31 00927696 frs-bus:OrdinaryShareClass3 2023-01-01 2023-12-31 00927696 frs-bus:OrdinaryShareClass3 2022-12-31 00927696 frs-bus:OrdinaryShareClass3 2023-12-31 00927696 frs-bus:OrdinaryShareClass4 2023-01-01 2023-12-31 00927696 frs-bus:OrdinaryShareClass4 2022-12-31 00927696 frs-bus:OrdinaryShareClass4 2023-12-31 00927696 frs-bus:OrdinaryShareClass5 2023-01-01 2023-12-31 00927696 frs-bus:OrdinaryShareClass5 2022-12-31 00927696 frs-bus:OrdinaryShareClass5 2023-12-31 00927696 frs-bus:PreferenceShareClass1 2023-01-01 2023-12-31 00927696 frs-bus:PreferenceShareClass1 2022-12-31 00927696 frs-bus:PreferenceShareClass1 2023-12-31 00927696 frs-bus:PreferenceShareClass2 2023-01-01 2023-12-31 00927696 frs-bus:PreferenceShareClass2 2022-12-31 00927696 frs-bus:PreferenceShareClass2 2023-12-31 00927696 frs-bus:PreferenceShareClass3 2023-01-01 2023-12-31 00927696 frs-bus:PreferenceShareClass3 2022-12-31 00927696 frs-bus:PreferenceShareClass3 2023-12-31 00927696 frs-bus:PreferenceShareClass4 2023-01-01 2023-12-31 00927696 frs-bus:PreferenceShareClass4 2022-12-31 00927696 frs-bus:PreferenceShareClass4 2023-12-31 00927696 frs-bus:PreferenceShareClass5 2023-01-01 2023-12-31 00927696 frs-bus:PreferenceShareClass5 2022-12-31 00927696 frs-bus:PreferenceShareClass5 2023-12-31 00927696 1 2023-01-01 2023-12-31 00927696 1 2023-12-31 00927696 1 2023-01-01 2023-12-31 00927696 frs-core:LeasedAssets 2023-01-01 2023-12-31 00927696 frs-core:OwnedAssets 2023-01-01 2023-12-31 00927696 frs-core:CurrencyRisk 2023-01-01 2023-12-31 00927696 frs-core:MarketRisk 2023-01-01 2023-12-31 00927696 frs-core:InterestRateRisk 2023-01-01 2023-12-31 00927696 frs-core:DeferredTaxation 2023-01-01 2023-12-31 00927696 frs-core:DeferredTaxation 2022-12-31 00927696 frs-core:DeferredTaxation 2023-12-31 00927696 frs-core:OtherProvisionsContingentLiabilities 2023-01-01 2023-12-31 00927696 frs-core:OtherProvisionsContingentLiabilities 2022-12-31 00927696 frs-core:OtherProvisionsContingentLiabilities 2023-12-31 00927696 frs-core:ProvisionsDeferredTax 2023-12-31 00927696 frs-core:OtherDeferredTax 2023-12-31 00927696 frs-core:AcceleratedTaxDepreciationDeferredTax 2023-12-31 00927696 frs-core:TaxLossesCarry-forwardsDeferredTax 2023-12-31 00927696 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-12-31 00927696 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-01-01 2023-12-31 00927696 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-12-31 00927696 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-12-31 00927696 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-01-01 2023-12-31 00927696 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-12-31 00927696 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-12-31 00927696 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-01-01 2023-12-31 00927696 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-12-31 00927696 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-12-31 00927696 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-12-31 00927696 frs-core:RevaluationInvestmentPropertyDeferredTax 2023-12-31 00927696 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-12-31 00927696 frs-core:OtherPost-employmentBenefitsDeferredTax 2023-12-31 00927696 frs-core:Share-basedPaymentsDeferredTax 2023-12-31 00927696 frs-core:TaxCreditsDeferredTax 2023-12-31 00927696 frs-core:CostValuation 2022-12-31 00927696 frs-core:AdditionsToInvestments 2023-12-31 00927696 frs-core:DisposalsRepaymentsInvestments 2023-12-31 00927696 frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-12-31 00927696 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-12-31 00927696 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-12-31 00927696 frs-core:OtherIncreaseDecreaseInInvestments 2023-12-31 00927696 frs-core:CostValuation 2023-12-31 00927696 frs-core:ProvisionsForImpairmentInvestments 2022-12-31 00927696 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-12-31 00927696 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-12-31 00927696 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-12-31 00927696 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-12-31 00927696 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-12-31 00927696 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-12-31 00927696 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-12-31 00927696 frs-core:ProvisionsForImpairmentInvestments 2023-12-31 00927696 frs-core:ListedExchangeTraded 2023-12-31 00927696 frs-core:ListedExchangeTraded 2022-12-31 00927696 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-12-31 00927696 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-12-31 00927696 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-12-31 00927696 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-12-31 00927696 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-12-31 00927696 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-12-31 00927696 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-12-31 00927696 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-12-31 00927696 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 00927696 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-12-31 00927696 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-12-31 00927696 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-12-31 00927696 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-12-31 00927696 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-12-31 00927696 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-12-31 00927696 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-12-31 00927696 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-12-31 00927696 frs-core:UnlistedNon-exchangeTraded 2023-12-31 00927696 frs-core:UnlistedNon-exchangeTraded 2022-12-31 00927696 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-12-31 00927696 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 00927696 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 00927696 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 00927696 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 00927696 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 00927696 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 00927696 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-12-31 00927696 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 00927696 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 00927696 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 00927696 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 00927696 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 00927696 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-12-31 00927696 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 00927696 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 00927696 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 00927696 dpl-frs:CostSales 2023-01-01 2023-12-31 00927696 dpl-frs:CostSales 2022-12-31 00927696 dpl-frs:CostSales 2023-12-31 00927696 dpl-frs:DistributionCosts 2023-01-01 2023-12-31 00927696 dpl-frs:AdministrativeExpenses 2023-01-01 2023-12-31 00927696 frs-bus:Director1 2023-01-01 2023-12-31 00927696 frs-bus:Director1 2022-12-31 00927696 frs-bus:Director1 2023-12-31 00927696 frs-bus:Director2 2023-01-01 2023-12-31 00927696 frs-bus:Director2 2022-12-31 00927696 frs-bus:Director2 2023-12-31 00927696 frs-bus:CompanySecretary1 2023-01-01 2023-12-31 00927696 1 2023-01-01 2023-12-31 00927696 frs-core:CurrentFinancialInstruments 1 2023-12-31 00927696 frs-core:Non-currentFinancialInstruments 1 2023-12-31 00927696 2 2023-01-01 2023-12-31 00927696 frs-core:CurrentFinancialInstruments 2 2023-12-31 00927696 frs-core:Non-currentFinancialInstruments 2 2023-12-31 00927696 3 2023-01-01 2023-12-31 00927696 frs-core:CurrentFinancialInstruments 3 2023-12-31 00927696 frs-core:Non-currentFinancialInstruments 3 2023-12-31 00927696 4 2023-01-01 2023-12-31 00927696 frs-core:CurrentFinancialInstruments 4 2023-12-31 00927696 frs-core:Non-currentFinancialInstruments 4 2023-12-31 00927696 5 2023-01-01 2023-12-31 00927696 frs-core:CurrentFinancialInstruments 5 2023-12-31 00927696 frs-core:Non-currentFinancialInstruments 5 2023-12-31 00927696 6 2023-01-01 2023-12-31 00927696 frs-core:CurrentFinancialInstruments 6 2023-12-31 00927696 frs-core:Non-currentFinancialInstruments 6 2023-12-31 00927696 7 2023-01-01 2023-12-31 00927696 frs-core:CurrentFinancialInstruments 7 2023-12-31 00927696 frs-core:Non-currentFinancialInstruments 7 2023-12-31 00927696 8 2023-01-01 2023-12-31 00927696 frs-core:CurrentFinancialInstruments 8 2023-12-31 00927696 frs-core:Non-currentFinancialInstruments 8 2023-12-31 00927696 9 2023-01-01 2023-12-31 00927696 frs-core:CurrentFinancialInstruments 9 2023-12-31 00927696 frs-core:Non-currentFinancialInstruments 9 2023-12-31 00927696 10 2023-01-01 2023-12-31 00927696 frs-core:CurrentFinancialInstruments 10 2023-12-31 00927696 frs-core:Non-currentFinancialInstruments 10 2023-12-31 00927696 11 2023-01-01 2023-12-31 00927696 frs-core:CurrentFinancialInstruments 11 2023-12-31 00927696 frs-core:Non-currentFinancialInstruments 11 2023-12-31 00927696 12 2023-01-01 2023-12-31 00927696 frs-core:CurrentFinancialInstruments 12 2023-12-31 00927696 frs-core:Non-currentFinancialInstruments 12 2023-12-31 00927696 13 2023-01-01 2023-12-31 00927696 frs-core:CurrentFinancialInstruments 13 2023-12-31 00927696 frs-core:Non-currentFinancialInstruments 13 2023-12-31 00927696 14 2023-01-01 2023-12-31 00927696 frs-core:CurrentFinancialInstruments 14 2023-12-31 00927696 frs-core:Non-currentFinancialInstruments 14 2023-12-31 00927696 15 2023-01-01 2023-12-31 00927696 frs-core:CurrentFinancialInstruments 15 2023-12-31 00927696 frs-core:Non-currentFinancialInstruments 15 2023-12-31 00927696 16 2023-01-01 2023-12-31 00927696 frs-core:CurrentFinancialInstruments 16 2023-12-31 00927696 frs-core:Non-currentFinancialInstruments 16 2023-12-31 00927696 17 2023-01-01 2023-12-31 00927696 frs-core:CurrentFinancialInstruments 17 2023-12-31 00927696 frs-core:Non-currentFinancialInstruments 17 2023-12-31 00927696 18 2023-01-01 2023-12-31 00927696 frs-core:CurrentFinancialInstruments 18 2023-12-31 00927696 frs-core:Non-currentFinancialInstruments 18 2023-12-31 00927696 19 2023-01-01 2023-12-31 00927696 frs-core:CurrentFinancialInstruments 19 2023-12-31 00927696 frs-core:Non-currentFinancialInstruments 19 2023-12-31 00927696 20 2023-01-01 2023-12-31 00927696 frs-core:CurrentFinancialInstruments 20 2023-12-31 00927696 frs-core:Non-currentFinancialInstruments 20 2023-12-31 00927696 dpl-frs:Item1 2023-01-01 2023-12-31 00927696 dpl-frs:Item1 2022-12-31 00927696 dpl-frs:Item1 2023-12-31 00927696 dpl-frs:CostSales dpl-frs:Item1 2023-01-01 2023-12-31 00927696 dpl-frs:CostSales dpl-frs:Item1 2022-12-31 00927696 dpl-frs:CostSales dpl-frs:Item1 2023-12-31 00927696 dpl-frs:DistributionCosts dpl-frs:Item1 2023-01-01 2023-12-31 00927696 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2023-01-01 2023-12-31 00927696 dpl-frs:Item2 2023-01-01 2023-12-31 00927696 dpl-frs:Item2 2022-12-31 00927696 dpl-frs:Item2 2023-12-31 00927696 dpl-frs:CostSales dpl-frs:Item2 2023-01-01 2023-12-31 00927696 dpl-frs:CostSales dpl-frs:Item2 2022-12-31 00927696 dpl-frs:CostSales dpl-frs:Item2 2023-12-31 00927696 dpl-frs:DistributionCosts dpl-frs:Item2 2023-01-01 2023-12-31 00927696 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2023-01-01 2023-12-31 00927696 dpl-frs:Item3 2023-01-01 2023-12-31 00927696 dpl-frs:Item3 2022-12-31 00927696 dpl-frs:Item3 2023-12-31 00927696 dpl-frs:CostSales dpl-frs:Item3 2023-01-01 2023-12-31 00927696 dpl-frs:CostSales dpl-frs:Item3 2022-12-31 00927696 dpl-frs:CostSales dpl-frs:Item3 2023-12-31 00927696 dpl-frs:DistributionCosts dpl-frs:Item3 2023-01-01 2023-12-31 00927696 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2023-01-01 2023-12-31 00927696 dpl-frs:Item4 2023-01-01 2023-12-31 00927696 dpl-frs:Item4 2022-12-31 00927696 dpl-frs:Item4 2023-12-31 00927696 dpl-frs:CostSales dpl-frs:Item4 2023-01-01 2023-12-31 00927696 dpl-frs:CostSales dpl-frs:Item4 2022-12-31 00927696 dpl-frs:CostSales dpl-frs:Item4 2023-12-31 00927696 dpl-frs:DistributionCosts dpl-frs:Item4 2023-01-01 2023-12-31 00927696 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2023-01-01 2023-12-31 00927696 dpl-frs:Item5 2023-01-01 2023-12-31 00927696 dpl-frs:Item5 2022-12-31 00927696 dpl-frs:Item5 2023-12-31 00927696 dpl-frs:CostSales dpl-frs:Item5 2023-01-01 2023-12-31 00927696 dpl-frs:CostSales dpl-frs:Item5 2022-12-31 00927696 dpl-frs:CostSales dpl-frs:Item5 2023-12-31 00927696 dpl-frs:DistributionCosts dpl-frs:Item5 2023-01-01 2023-12-31 00927696 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2023-01-01 2023-12-31 00927696 dpl-frs:Item6 2023-01-01 2023-12-31 00927696 dpl-frs:Item6 2022-12-31 00927696 dpl-frs:Item6 2023-12-31 00927696 dpl-frs:CostSales dpl-frs:Item6 2023-01-01 2023-12-31 00927696 dpl-frs:CostSales dpl-frs:Item6 2022-12-31 00927696 dpl-frs:CostSales dpl-frs:Item6 2023-12-31 00927696 dpl-frs:DistributionCosts dpl-frs:Item6 2023-01-01 2023-12-31 00927696 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2023-01-01 2023-12-31 00927696 dpl-frs:Item7 2023-01-01 2023-12-31 00927696 dpl-frs:Item7 2022-12-31 00927696 dpl-frs:Item7 2023-12-31 00927696 dpl-frs:CostSales dpl-frs:Item7 2023-01-01 2023-12-31 00927696 dpl-frs:CostSales dpl-frs:Item7 2022-12-31 00927696 dpl-frs:CostSales dpl-frs:Item7 2023-12-31 00927696 dpl-frs:DistributionCosts dpl-frs:Item7 2023-01-01 2023-12-31 00927696 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2023-01-01 2023-12-31 00927696 dpl-frs:Item8 2023-01-01 2023-12-31 00927696 dpl-frs:Item8 2022-12-31 00927696 dpl-frs:Item8 2023-12-31 00927696 dpl-frs:CostSales dpl-frs:Item8 2023-01-01 2023-12-31 00927696 dpl-frs:CostSales dpl-frs:Item8 2022-12-31 00927696 dpl-frs:CostSales dpl-frs:Item8 2023-12-31 00927696 dpl-frs:DistributionCosts dpl-frs:Item8 2023-01-01 2023-12-31 00927696 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2023-01-01 2023-12-31 00927696 dpl-frs:Item9 2023-01-01 2023-12-31 00927696 dpl-frs:Item9 2022-12-31 00927696 dpl-frs:Item9 2023-12-31 00927696 dpl-frs:CostSales dpl-frs:Item9 2023-01-01 2023-12-31 00927696 dpl-frs:CostSales dpl-frs:Item9 2022-12-31 00927696 dpl-frs:CostSales dpl-frs:Item9 2023-12-31 00927696 dpl-frs:DistributionCosts dpl-frs:Item9 2023-01-01 2023-12-31 00927696 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2023-01-01 2023-12-31 00927696 dpl-frs:Item10 2023-01-01 2023-12-31 00927696 dpl-frs:Item10 2022-12-31 00927696 dpl-frs:Item10 2023-12-31 00927696 dpl-frs:CostSales dpl-frs:Item10 2023-01-01 2023-12-31 00927696 dpl-frs:CostSales dpl-frs:Item10 2022-12-31 00927696 dpl-frs:CostSales dpl-frs:Item10 2023-12-31 00927696 dpl-frs:DistributionCosts dpl-frs:Item10 2023-01-01 2023-12-31 00927696 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2023-01-01 2023-12-31 00927696 dpl-frs:Item11 2023-01-01 2023-12-31 00927696 dpl-frs:Item11 2022-12-31 00927696 dpl-frs:Item11 2023-12-31 00927696 dpl-frs:CostSales dpl-frs:Item11 2023-01-01 2023-12-31 00927696 dpl-frs:CostSales dpl-frs:Item11 2022-12-31 00927696 dpl-frs:CostSales dpl-frs:Item11 2023-12-31 00927696 dpl-frs:DistributionCosts dpl-frs:Item11 2023-01-01 2023-12-31 00927696 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2023-01-01 2023-12-31 00927696 dpl-frs:Item12 2023-01-01 2023-12-31 00927696 dpl-frs:Item12 2022-12-31 00927696 dpl-frs:Item12 2023-12-31 00927696 dpl-frs:CostSales dpl-frs:Item12 2023-01-01 2023-12-31 00927696 dpl-frs:CostSales dpl-frs:Item12 2022-12-31 00927696 dpl-frs:CostSales dpl-frs:Item12 2023-12-31 00927696 dpl-frs:DistributionCosts dpl-frs:Item12 2023-01-01 2023-12-31 00927696 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2023-01-01 2023-12-31 00927696 1 2023-01-01 2023-12-31 00927696 frs-countries:EnglandWales 2023-01-01 2023-12-31 00927696 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-12-31 00927696 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-12-31 00927696 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-12-31 00927696 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-12-31 00927696 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-01-01 2022-12-31 00927696 frs-core:AllSubsidiaries 2022-01-01 2022-12-31 00927696 frs-core:KeyManagementPersonnel 2022-01-01 2022-12-31 00927696 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-01-01 2022-12-31 00927696 frs-core:OtherRelatedParties 2022-01-01 2022-12-31 00927696 2021-12-31 00927696 2022-12-31 00927696 2022-01-01 2022-12-31 00927696 frs-core:CurrentFinancialInstruments 2022-12-31 00927696 frs-core:CurrentFinancialInstruments 2022-01-01 2022-12-31 00927696 frs-core:Non-currentFinancialInstruments 2022-12-31 00927696 frs-core:Non-currentFinancialInstruments 2022-01-01 2022-12-31 00927696 frs-core:CurrentFinancialInstruments 2022-01-01 2022-12-31 00927696 frs-core:CurrentFinancialInstruments 2022-12-31 00927696 frs-core:AfterOneYear 2022-01-01 2022-12-31 00927696 frs-core:BetweenOneFiveYears 2022-01-01 2022-12-31 00927696 frs-core:BetweenOneFiveYears 2022-12-31 00927696 frs-core:ComputerEquipment 2022-12-31 00927696 frs-core:ComputerEquipment 2022-01-01 2022-12-31 00927696 frs-core:ComputerEquipment 2021-12-31 00927696 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-12-31 00927696 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-01-01 2022-12-31 00927696 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-12-31 00927696 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-12-31 00927696 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-01-01 2022-12-31 00927696 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-12-31 00927696 frs-core:FurnitureFittings 2022-12-31 00927696 frs-core:FurnitureFittings 2022-01-01 2022-12-31 00927696 frs-core:FurnitureFittings 2021-12-31 00927696 frs-core:NetGoodwill 2022-12-31 00927696 frs-core:NetGoodwill 2022-01-01 2022-12-31 00927696 frs-core:NetGoodwill 2021-12-31 00927696 frs-core:InvestmentPropertyIncludedWithinPPE 2022-12-31 00927696 frs-core:InvestmentPropertyIncludedWithinPPE 2022-01-01 2022-12-31 00927696 frs-core:InvestmentPropertyIncludedWithinPPE 2021-12-31 00927696 frs-core:LandBuildings 2022-12-31 00927696 frs-core:LandBuildings 2022-01-01 2022-12-31 00927696 frs-core:LandBuildings 2021-12-31 00927696 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-12-31 00927696 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-01-01 2022-12-31 00927696 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-12-31 00927696 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-12-31 00927696 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-01-01 2022-12-31 00927696 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-12-31 00927696 frs-core:MoreThanFiveYears 2022-01-01 2022-12-31 00927696 frs-core:MoreThanFiveYears 2022-12-31 00927696 frs-core:MotorVehicles 2022-12-31 00927696 frs-core:MotorVehicles 2022-01-01 2022-12-31 00927696 frs-core:MotorVehicles 2021-12-31 00927696 frs-core:OtherResidualIntangibleAssets 2022-12-31 00927696 frs-core:OtherResidualIntangibleAssets 2022-01-01 2022-12-31 00927696 frs-core:OtherResidualIntangibleAssets 2021-12-31 00927696 frs-core:PlantMachinery 2022-12-31 00927696 frs-core:PlantMachinery 2022-01-01 2022-12-31 00927696 frs-core:PlantMachinery 2021-12-31 00927696 frs-core:Secured 2022-12-31 00927696 frs-core:Unsecured 2022-12-31 00927696 frs-core:WithinOneYear 2022-01-01 2022-12-31 00927696 frs-core:WithinOneYear 2022-12-31 00927696 frs-core:CapitalRedemptionReserve 2022-01-01 2022-12-31 00927696 frs-core:CapitalRedemptionReserve 2021-12-31 00927696 frs-core:CapitalRedemptionReserve 2022-12-31 00927696 frs-core:OtherReservesSubtotal 2022-01-01 2022-12-31 00927696 frs-core:OtherReservesSubtotal 2021-12-31 00927696 frs-core:OtherReservesSubtotal 2022-12-31 00927696 frs-core:RevaluationReserve 2022-01-01 2022-12-31 00927696 frs-core:RevaluationReserve 2021-12-31 00927696 frs-core:RevaluationReserve 2022-12-31 00927696 frs-core:SharePremium 2022-01-01 2022-12-31 00927696 frs-core:SharePremium 2021-12-31 00927696 frs-core:SharePremium 2022-12-31 00927696 frs-core:ShareCapital 2022-01-01 2022-12-31 00927696 frs-core:ShareCapital 2021-12-31 00927696 frs-core:ShareCapital 2022-12-31 00927696 frs-core:RetainedEarningsAccumulatedLosses 2022-01-01 2022-12-31 00927696 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-12-31 00927696 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31 00927696 frs-core:RetainedEarningsAccumulatedLosses 2021-12-31 00927696 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31 00927696 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-12-31 00927696 frs-countries:UnitedKingdom 2022-01-01 2022-12-31 00927696 frs-countries:Europe 2022-01-01 2022-12-31 00927696 frs-countries:NorthAmerica 2022-01-01 2022-12-31 00927696 frs-countries:SouthAmerica 2022-01-01 2022-12-31 00927696 frs-countries:Asia 2022-01-01 2022-12-31 00927696 frs-countries:RestWorldOutsideUK 2022-01-01 2022-12-31 00927696 frs-bus:HighestPaidDirector 2022-01-01 2022-12-31 00927696 frs-bus:PrivateLimitedCompanyLtd 2022-01-01 2022-12-31 00927696 frs-bus:CompanyLimitedByGuarantee 2022-01-01 2022-12-31 00927696 frs-bus:LimitedLiabilityPartnershipLLP 2022-01-01 2022-12-31 00927696 frs-bus:LimitedLiabilityPartnershipsSORP 2022-01-01 2022-12-31 00927696 frs-bus:FullAccounts 2022-01-01 2022-12-31 00927696 frs-bus:FilletedAccounts 2022-01-01 2022-12-31 00927696 frs-bus:AbridgedAccounts 2022-01-01 2022-12-31 00927696 frs-bus:FRS102 2022-01-01 2022-12-31 00927696 frs-bus:MediumEntities 2022-01-01 2022-12-31 00927696 frs-bus:SmallEntities 2022-01-01 2022-12-31 00927696 frs-bus:EntityHasNeverTraded 2022-01-01 2022-12-31 00927696 frs-bus:EntityNoLongerTradingButTradedInPast 2022-01-01 2022-12-31 00927696 frs-bus:Audited 2022-01-01 2022-12-31 00927696 frs-bus:AuditExempt-NoAccountantsReport 2022-01-01 2022-12-31 00927696 frs-bus:AuditExemptWithAccountantsReport 2022-01-01 2022-12-31 00927696 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-01-01 2022-12-31 00927696 frs-bus:LargeCompaniesRegimeForAccounts 2022-01-01 2022-12-31 00927696 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-01-01 2022-12-31 00927696 frs-bus:SmallCompaniesRegimeForAccounts 2022-01-01 2022-12-31 00927696 frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-01-01 2022-12-31 00927696 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-01-01 2022-12-31 00927696 frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-01-01 2022-12-31 00927696 frs-bus:OrdinaryShareClass1 2022-01-01 2022-12-31 00927696 frs-bus:OrdinaryShareClass1 2021-12-31 00927696 frs-bus:OrdinaryShareClass1 2022-12-31 00927696 frs-bus:OrdinaryShareClass2 2022-01-01 2022-12-31 00927696 frs-bus:OrdinaryShareClass2 2021-12-31 00927696 frs-bus:OrdinaryShareClass2 2022-12-31 00927696 frs-bus:OrdinaryShareClass3 2022-01-01 2022-12-31 00927696 frs-bus:OrdinaryShareClass3 2021-12-31 00927696 frs-bus:OrdinaryShareClass3 2022-12-31 00927696 frs-bus:OrdinaryShareClass4 2022-01-01 2022-12-31 00927696 frs-bus:OrdinaryShareClass4 2021-12-31 00927696 frs-bus:OrdinaryShareClass4 2022-12-31 00927696 frs-bus:OrdinaryShareClass5 2022-01-01 2022-12-31 00927696 frs-bus:OrdinaryShareClass5 2021-12-31 00927696 frs-bus:OrdinaryShareClass5 2022-12-31 00927696 frs-bus:PreferenceShareClass1 2022-01-01 2022-12-31 00927696 frs-bus:PreferenceShareClass1 2021-12-31 00927696 frs-bus:PreferenceShareClass1 2022-12-31 00927696 frs-bus:PreferenceShareClass2 2022-01-01 2022-12-31 00927696 frs-bus:PreferenceShareClass2 2021-12-31 00927696 frs-bus:PreferenceShareClass2 2022-12-31 00927696 frs-bus:PreferenceShareClass3 2022-01-01 2022-12-31 00927696 frs-bus:PreferenceShareClass3 2021-12-31 00927696 frs-bus:PreferenceShareClass3 2022-12-31 00927696 frs-bus:PreferenceShareClass4 2022-01-01 2022-12-31 00927696 frs-bus:PreferenceShareClass4 2021-12-31 00927696 frs-bus:PreferenceShareClass4 2022-12-31 00927696 frs-bus:PreferenceShareClass5 2022-01-01 2022-12-31 00927696 frs-bus:PreferenceShareClass5 2021-12-31 00927696 frs-bus:PreferenceShareClass5 2022-12-31 00927696 1 2022-01-01 2022-12-31 00927696 1 2022-12-31 00927696 1 2022-01-01 2022-12-31 00927696 frs-core:LeasedAssets 2022-01-01 2022-12-31 00927696 frs-core:OwnedAssets 2022-01-01 2022-12-31 00927696 frs-core:CurrencyRisk 2022-01-01 2022-12-31 00927696 frs-core:MarketRisk 2022-01-01 2022-12-31 00927696 frs-core:InterestRateRisk 2022-01-01 2022-12-31 00927696 frs-core:DeferredTaxation 2022-01-01 2022-12-31 00927696 frs-core:DeferredTaxation 2021-12-31 00927696 frs-core:DeferredTaxation 2022-12-31 00927696 frs-core:OtherProvisionsContingentLiabilities 2022-01-01 2022-12-31 00927696 frs-core:OtherProvisionsContingentLiabilities 2021-12-31 00927696 frs-core:OtherProvisionsContingentLiabilities 2022-12-31 00927696 frs-core:ProvisionsDeferredTax 2022-12-31 00927696 frs-core:OtherDeferredTax 2022-12-31 00927696 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-12-31 00927696 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-12-31 00927696 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-12-31 00927696 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-01-01 2022-12-31 00927696 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-12-31 00927696 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-12-31 00927696 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-01-01 2022-12-31 00927696 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-12-31 00927696 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-12-31 00927696 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-01-01 2022-12-31 00927696 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-12-31 00927696 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-12-31 00927696 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-12-31 00927696 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-12-31 00927696 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-12-31 00927696 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-12-31 00927696 frs-core:Share-basedPaymentsDeferredTax 2022-12-31 00927696 frs-core:TaxCreditsDeferredTax 2022-12-31 00927696 frs-core:CostValuation 2021-12-31 00927696 frs-core:AdditionsToInvestments 2022-12-31 00927696 frs-core:DisposalsRepaymentsInvestments 2022-12-31 00927696 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-12-31 00927696 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-12-31 00927696 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-12-31 00927696 frs-core:OtherIncreaseDecreaseInInvestments 2022-12-31 00927696 frs-core:CostValuation 2022-12-31 00927696 frs-core:ProvisionsForImpairmentInvestments 2021-12-31 00927696 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-12-31 00927696 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-12-31 00927696 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-12-31 00927696 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-12-31 00927696 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-12-31 00927696 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-12-31 00927696 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-12-31 00927696 frs-core:ProvisionsForImpairmentInvestments 2022-12-31 00927696 frs-core:ListedExchangeTraded 2022-12-31 00927696 frs-core:ListedExchangeTraded 2021-12-31 00927696 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-12-31 00927696 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-12-31 00927696 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-12-31 00927696 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-12-31 00927696 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-12-31 00927696 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-12-31 00927696 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-12-31 00927696 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-12-31 00927696 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 00927696 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 00927696 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 00927696 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 00927696 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 00927696 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-12-31 00927696 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 00927696 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 00927696 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 00927696 frs-core:UnlistedNon-exchangeTraded 2022-12-31 00927696 frs-core:UnlistedNon-exchangeTraded 2021-12-31 00927696 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-12-31 00927696 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 00927696 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 00927696 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 00927696 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 00927696 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 00927696 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 00927696 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-12-31 00927696 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 00927696 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 00927696 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 00927696 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 00927696 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 00927696 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-12-31 00927696 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 00927696 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 00927696 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 00927696 dpl-frs:CostSales 2022-01-01 2022-12-31 00927696 dpl-frs:CostSales 2021-12-31 00927696 dpl-frs:CostSales 2022-12-31 00927696 dpl-frs:DistributionCosts 2022-01-01 2022-12-31 00927696 dpl-frs:AdministrativeExpenses 2022-01-01 2022-12-31 00927696 frs-bus:Director1 2022-01-01 2022-12-31 00927696 frs-bus:Director1 2021-12-31 00927696 frs-bus:Director1 2022-12-31 00927696 frs-bus:Director2 2022-01-01 2022-12-31 00927696 frs-bus:Director2 2021-12-31 00927696 frs-bus:Director2 2022-12-31 00927696 frs-bus:CompanySecretary1 2022-01-01 2022-12-31 00927696 1 2022-01-01 2022-12-31 00927696 frs-core:CurrentFinancialInstruments 1 2022-12-31 00927696 frs-core:Non-currentFinancialInstruments 1 2022-12-31 00927696 2 2022-01-01 2022-12-31 00927696 frs-core:CurrentFinancialInstruments 2 2022-12-31 00927696 frs-core:Non-currentFinancialInstruments 2 2022-12-31 00927696 3 2022-01-01 2022-12-31 00927696 frs-core:CurrentFinancialInstruments 3 2022-12-31 00927696 frs-core:Non-currentFinancialInstruments 3 2022-12-31 00927696 4 2022-01-01 2022-12-31 00927696 frs-core:CurrentFinancialInstruments 4 2022-12-31 00927696 frs-core:Non-currentFinancialInstruments 4 2022-12-31 00927696 5 2022-01-01 2022-12-31 00927696 frs-core:CurrentFinancialInstruments 5 2022-12-31 00927696 frs-core:Non-currentFinancialInstruments 5 2022-12-31 00927696 6 2022-01-01 2022-12-31 00927696 frs-core:CurrentFinancialInstruments 6 2022-12-31 00927696 frs-core:Non-currentFinancialInstruments 6 2022-12-31 00927696 7 2022-01-01 2022-12-31 00927696 frs-core:CurrentFinancialInstruments 7 2022-12-31 00927696 frs-core:Non-currentFinancialInstruments 7 2022-12-31 00927696 8 2022-01-01 2022-12-31 00927696 frs-core:CurrentFinancialInstruments 8 2022-12-31 00927696 frs-core:Non-currentFinancialInstruments 8 2022-12-31 00927696 9 2022-01-01 2022-12-31 00927696 frs-core:CurrentFinancialInstruments 9 2022-12-31 00927696 frs-core:Non-currentFinancialInstruments 9 2022-12-31 00927696 10 2022-01-01 2022-12-31 00927696 frs-core:CurrentFinancialInstruments 10 2022-12-31 00927696 frs-core:Non-currentFinancialInstruments 10 2022-12-31 00927696 11 2022-01-01 2022-12-31 00927696 frs-core:CurrentFinancialInstruments 11 2022-12-31 00927696 frs-core:Non-currentFinancialInstruments 11 2022-12-31 00927696 12 2022-01-01 2022-12-31 00927696 frs-core:CurrentFinancialInstruments 12 2022-12-31 00927696 frs-core:Non-currentFinancialInstruments 12 2022-12-31 00927696 13 2022-01-01 2022-12-31 00927696 frs-core:CurrentFinancialInstruments 13 2022-12-31 00927696 frs-core:Non-currentFinancialInstruments 13 2022-12-31 00927696 14 2022-01-01 2022-12-31 00927696 frs-core:CurrentFinancialInstruments 14 2022-12-31 00927696 frs-core:Non-currentFinancialInstruments 14 2022-12-31 00927696 15 2022-01-01 2022-12-31 00927696 frs-core:CurrentFinancialInstruments 15 2022-12-31 00927696 frs-core:Non-currentFinancialInstruments 15 2022-12-31 00927696 16 2022-01-01 2022-12-31 00927696 frs-core:CurrentFinancialInstruments 16 2022-12-31 00927696 frs-core:Non-currentFinancialInstruments 16 2022-12-31 00927696 17 2022-01-01 2022-12-31 00927696 frs-core:CurrentFinancialInstruments 17 2022-12-31 00927696 frs-core:Non-currentFinancialInstruments 17 2022-12-31 00927696 18 2022-01-01 2022-12-31 00927696 frs-core:CurrentFinancialInstruments 18 2022-12-31 00927696 frs-core:Non-currentFinancialInstruments 18 2022-12-31 00927696 19 2022-01-01 2022-12-31 00927696 frs-core:CurrentFinancialInstruments 19 2022-12-31 00927696 frs-core:Non-currentFinancialInstruments 19 2022-12-31 00927696 20 2022-01-01 2022-12-31 00927696 frs-core:CurrentFinancialInstruments 20 2022-12-31 00927696 frs-core:Non-currentFinancialInstruments 20 2022-12-31 00927696 dpl-frs:Item1 2022-01-01 2022-12-31 00927696 dpl-frs:Item1 2021-12-31 00927696 dpl-frs:Item1 2022-12-31 00927696 dpl-frs:CostSales dpl-frs:Item1 2022-01-01 2022-12-31 00927696 dpl-frs:CostSales dpl-frs:Item1 2021-12-31 00927696 dpl-frs:CostSales dpl-frs:Item1 2022-12-31 00927696 dpl-frs:DistributionCosts dpl-frs:Item1 2022-01-01 2022-12-31 00927696 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-01-01 2022-12-31 00927696 dpl-frs:Item2 2022-01-01 2022-12-31 00927696 dpl-frs:Item2 2021-12-31 00927696 dpl-frs:Item2 2022-12-31 00927696 dpl-frs:CostSales dpl-frs:Item2 2022-01-01 2022-12-31 00927696 dpl-frs:CostSales dpl-frs:Item2 2021-12-31 00927696 dpl-frs:CostSales dpl-frs:Item2 2022-12-31 00927696 dpl-frs:DistributionCosts dpl-frs:Item2 2022-01-01 2022-12-31 00927696 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-01-01 2022-12-31 00927696 dpl-frs:Item3 2022-01-01 2022-12-31 00927696 dpl-frs:Item3 2021-12-31 00927696 dpl-frs:Item3 2022-12-31 00927696 dpl-frs:CostSales dpl-frs:Item3 2022-01-01 2022-12-31 00927696 dpl-frs:CostSales dpl-frs:Item3 2021-12-31 00927696 dpl-frs:CostSales dpl-frs:Item3 2022-12-31 00927696 dpl-frs:DistributionCosts dpl-frs:Item3 2022-01-01 2022-12-31 00927696 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-01-01 2022-12-31 00927696 dpl-frs:Item4 2022-01-01 2022-12-31 00927696 dpl-frs:Item4 2021-12-31 00927696 dpl-frs:Item4 2022-12-31 00927696 dpl-frs:CostSales dpl-frs:Item4 2022-01-01 2022-12-31 00927696 dpl-frs:CostSales dpl-frs:Item4 2021-12-31 00927696 dpl-frs:CostSales dpl-frs:Item4 2022-12-31 00927696 dpl-frs:DistributionCosts dpl-frs:Item4 2022-01-01 2022-12-31 00927696 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-01-01 2022-12-31 00927696 dpl-frs:Item5 2022-01-01 2022-12-31 00927696 dpl-frs:Item5 2021-12-31 00927696 dpl-frs:Item5 2022-12-31 00927696 dpl-frs:CostSales dpl-frs:Item5 2022-01-01 2022-12-31 00927696 dpl-frs:CostSales dpl-frs:Item5 2021-12-31 00927696 dpl-frs:CostSales dpl-frs:Item5 2022-12-31 00927696 dpl-frs:DistributionCosts dpl-frs:Item5 2022-01-01 2022-12-31 00927696 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-01-01 2022-12-31 00927696 dpl-frs:Item6 2022-01-01 2022-12-31 00927696 dpl-frs:Item6 2021-12-31 00927696 dpl-frs:Item6 2022-12-31 00927696 dpl-frs:CostSales dpl-frs:Item6 2022-01-01 2022-12-31 00927696 dpl-frs:CostSales dpl-frs:Item6 2021-12-31 00927696 dpl-frs:CostSales dpl-frs:Item6 2022-12-31 00927696 dpl-frs:DistributionCosts dpl-frs:Item6 2022-01-01 2022-12-31 00927696 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-01-01 2022-12-31 00927696 dpl-frs:Item7 2022-01-01 2022-12-31 00927696 dpl-frs:Item7 2021-12-31 00927696 dpl-frs:Item7 2022-12-31 00927696 dpl-frs:CostSales dpl-frs:Item7 2022-01-01 2022-12-31 00927696 dpl-frs:CostSales dpl-frs:Item7 2021-12-31 00927696 dpl-frs:CostSales dpl-frs:Item7 2022-12-31 00927696 dpl-frs:DistributionCosts dpl-frs:Item7 2022-01-01 2022-12-31 00927696 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-01-01 2022-12-31 00927696 dpl-frs:Item8 2022-01-01 2022-12-31 00927696 dpl-frs:Item8 2021-12-31 00927696 dpl-frs:Item8 2022-12-31 00927696 dpl-frs:CostSales dpl-frs:Item8 2022-01-01 2022-12-31 00927696 dpl-frs:CostSales dpl-frs:Item8 2021-12-31 00927696 dpl-frs:CostSales dpl-frs:Item8 2022-12-31 00927696 dpl-frs:DistributionCosts dpl-frs:Item8 2022-01-01 2022-12-31 00927696 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-01-01 2022-12-31 00927696 dpl-frs:Item9 2022-01-01 2022-12-31 00927696 dpl-frs:Item9 2021-12-31 00927696 dpl-frs:Item9 2022-12-31 00927696 dpl-frs:CostSales dpl-frs:Item9 2022-01-01 2022-12-31 00927696 dpl-frs:CostSales dpl-frs:Item9 2021-12-31 00927696 dpl-frs:CostSales dpl-frs:Item9 2022-12-31 00927696 dpl-frs:DistributionCosts dpl-frs:Item9 2022-01-01 2022-12-31 00927696 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-01-01 2022-12-31 00927696 dpl-frs:Item10 2022-01-01 2022-12-31 00927696 dpl-frs:Item10 2021-12-31 00927696 dpl-frs:Item10 2022-12-31 00927696 dpl-frs:CostSales dpl-frs:Item10 2022-01-01 2022-12-31 00927696 dpl-frs:CostSales dpl-frs:Item10 2021-12-31 00927696 dpl-frs:CostSales dpl-frs:Item10 2022-12-31 00927696 dpl-frs:DistributionCosts dpl-frs:Item10 2022-01-01 2022-12-31 00927696 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-01-01 2022-12-31 00927696 dpl-frs:Item11 2022-01-01 2022-12-31 00927696 dpl-frs:Item11 2021-12-31 00927696 dpl-frs:Item11 2022-12-31 00927696 dpl-frs:CostSales dpl-frs:Item11 2022-01-01 2022-12-31 00927696 dpl-frs:CostSales dpl-frs:Item11 2021-12-31 00927696 dpl-frs:CostSales dpl-frs:Item11 2022-12-31 00927696 dpl-frs:DistributionCosts dpl-frs:Item11 2022-01-01 2022-12-31 00927696 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-01-01 2022-12-31 00927696 dpl-frs:Item12 2022-01-01 2022-12-31 00927696 dpl-frs:Item12 2021-12-31 00927696 dpl-frs:Item12 2022-12-31 00927696 dpl-frs:CostSales dpl-frs:Item12 2022-01-01 2022-12-31 00927696 dpl-frs:CostSales dpl-frs:Item12 2021-12-31 00927696 dpl-frs:CostSales dpl-frs:Item12 2022-12-31 00927696 dpl-frs:DistributionCosts dpl-frs:Item12 2022-01-01 2022-12-31 00927696 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-01-01 2022-12-31 00927696 1 2022-01-01 2022-12-31 00927696 frs-countries:EnglandWales 2022-01-01 2022-12-31
Registered number: 00927696
Somner Close Gardens Management Company Limited (The)
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 December 2023
Unaudited Financial Statements
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3
Page 1
Abridged Balance Sheet
Registered number: 00927696
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 2,600 2,600
2,600 2,600
CURRENT ASSETS
Debtors 341 327
Cash at bank and in hand 13,576 13,942
13,917 14,269
Creditors: Amounts Falling Due Within One Year (500 ) (920 )
NET CURRENT ASSETS (LIABILITIES) 13,417 13,349
TOTAL ASSETS LESS CURRENT LIABILITIES 16,017 15,949
NET ASSETS 16,017 15,949
RESERVES
Other reserves 2,600 2,600
Income and Expenditure Account 13,417 13,349
MEMBERS' FUNDS 16,017 15,949
Page 1
Page 2
For the year ending 31 December 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 Income and Expenditure Account.
All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 31 December 2023 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Andrew Hopper
Director
05/03/2024
The notes on page 3 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
Somner Close Gardens Management Company Limited (The) is a private company, limited by guarantee, incorporated in England & Wales, registered number 00927696 . The registered office is 50 Somner Close, Canterbury, Kent, CT2 8LJ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold Not depreciated
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 2)
2 2
4. Tangible Assets
Total
£
Cost
As at 1 January 2023 2,600
As at 31 December 2023 2,600
Net Book Value
As at 31 December 2023 2,600
As at 1 January 2023 2,600
5. Company limited by guarantee
The company is limited by guarantee and has no share capital.
Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.
Page 3