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 11177920 Mr Peter Sledmere Mr David Lockwood Mr Charles Wilderspin Mr William Darling Mr Colin Firmin Mr Trevor Mason Mr Michael Rees Mr William Wright Mr Martin Youngs Mr Michael Olding Mr David Lockwood iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11177920 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-12-31 11177920 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-12-31 11177920 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-12-31 11177920 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-12-31 11177920 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2023-01-01 2023-12-31 11177920 frs-core:AllSubsidiaries 2023-01-01 2023-12-31 11177920 frs-core:KeyManagementPersonnel 2023-01-01 2023-12-31 11177920 frs-core:EntitiesControlledByKeyManagementPersonnel 2023-01-01 2023-12-31 11177920 frs-core:OtherRelatedParties 2023-01-01 2023-12-31 11177920 2022-12-31 11177920 2023-12-31 11177920 2023-01-01 2023-12-31 11177920 frs-core:CurrentFinancialInstruments 2023-12-31 11177920 frs-core:CurrentFinancialInstruments 2023-01-01 2023-12-31 11177920 frs-core:Non-currentFinancialInstruments 2023-12-31 11177920 frs-core:Non-currentFinancialInstruments 2023-01-01 2023-12-31 11177920 frs-core:CurrentFinancialInstruments 2023-01-01 2023-12-31 11177920 frs-core:CurrentFinancialInstruments 2023-12-31 11177920 frs-core:AfterOneYear 2023-01-01 2023-12-31 11177920 frs-core:BetweenOneFiveYears 2023-01-01 2023-12-31 11177920 frs-core:BetweenOneFiveYears 2023-12-31 11177920 frs-core:ComputerEquipment 2023-12-31 11177920 frs-core:ComputerEquipment 2023-01-01 2023-12-31 11177920 frs-core:ComputerEquipment 2022-12-31 11177920 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-12-31 11177920 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-01-01 2023-12-31 11177920 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-12-31 11177920 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-12-31 11177920 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-01-01 2023-12-31 11177920 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-12-31 11177920 frs-core:FurnitureFittings 2023-12-31 11177920 frs-core:FurnitureFittings 2023-01-01 2023-12-31 11177920 frs-core:FurnitureFittings 2022-12-31 11177920 frs-core:NetGoodwill 2023-12-31 11177920 frs-core:NetGoodwill 2023-01-01 2023-12-31 11177920 frs-core:NetGoodwill 2022-12-31 11177920 frs-core:InvestmentPropertyIncludedWithinPPE 2023-12-31 11177920 frs-core:InvestmentPropertyIncludedWithinPPE 2023-01-01 2023-12-31 11177920 frs-core:InvestmentPropertyIncludedWithinPPE 2022-12-31 11177920 frs-core:LandBuildings 2023-12-31 11177920 frs-core:LandBuildings 2023-01-01 2023-12-31 11177920 frs-core:LandBuildings 2022-12-31 11177920 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-12-31 11177920 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-01-01 2023-12-31 11177920 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-12-31 11177920 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-12-31 11177920 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-01-01 2023-12-31 11177920 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-12-31 11177920 frs-core:MoreThanFiveYears 2023-01-01 2023-12-31 11177920 frs-core:MoreThanFiveYears 2023-12-31 11177920 frs-core:MotorVehicles 2023-12-31 11177920 frs-core:MotorVehicles 2023-01-01 2023-12-31 11177920 frs-core:MotorVehicles 2022-12-31 11177920 frs-core:OtherResidualIntangibleAssets 2023-12-31 11177920 frs-core:OtherResidualIntangibleAssets 2023-01-01 2023-12-31 11177920 frs-core:OtherResidualIntangibleAssets 2022-12-31 11177920 frs-core:PlantMachinery 2023-12-31 11177920 frs-core:PlantMachinery 2023-01-01 2023-12-31 11177920 frs-core:PlantMachinery 2022-12-31 11177920 frs-core:Secured 2023-12-31 11177920 frs-core:Unsecured 2023-12-31 11177920 frs-core:WithinOneYear 2023-01-01 2023-12-31 11177920 frs-core:WithinOneYear 2023-12-31 11177920 frs-core:CapitalRedemptionReserve 2023-01-01 2023-12-31 11177920 frs-core:CapitalRedemptionReserve 2022-12-31 11177920 frs-core:CapitalRedemptionReserve 2023-12-31 11177920 frs-core:OtherReservesSubtotal 2023-01-01 2023-12-31 11177920 frs-core:OtherReservesSubtotal 2022-12-31 11177920 frs-core:OtherReservesSubtotal 2023-12-31 11177920 frs-core:RevaluationReserve 2023-01-01 2023-12-31 11177920 frs-core:RevaluationReserve 2022-12-31 11177920 frs-core:RevaluationReserve 2023-12-31 11177920 frs-core:SharePremium 2023-01-01 2023-12-31 11177920 frs-core:SharePremium 2022-12-31 11177920 frs-core:SharePremium 2023-12-31 11177920 frs-core:ShareCapital 2023-01-01 2023-12-31 11177920 frs-core:ShareCapital 2022-12-31 11177920 frs-core:ShareCapital 2023-12-31 11177920 frs-core:RetainedEarningsAccumulatedLosses 2023-01-01 2023-12-31 11177920 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-12-31 11177920 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 11177920 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31 11177920 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 11177920 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-12-31 11177920 frs-countries:UnitedKingdom 2023-01-01 2023-12-31 11177920 frs-countries:Europe 2023-01-01 2023-12-31 11177920 frs-countries:NorthAmerica 2023-01-01 2023-12-31 11177920 frs-countries:SouthAmerica 2023-01-01 2023-12-31 11177920 frs-countries:Asia 2023-01-01 2023-12-31 11177920 frs-countries:RestWorldOutsideUK 2023-01-01 2023-12-31 11177920 frs-bus:HighestPaidDirector 2023-01-01 2023-12-31 11177920 frs-bus:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 11177920 frs-bus:CompanyLimitedByGuarantee 2023-01-01 2023-12-31 11177920 frs-bus:LimitedLiabilityPartnershipLLP 2023-01-01 2023-12-31 11177920 frs-bus:LimitedLiabilityPartnershipsSORP 2023-01-01 2023-12-31 11177920 frs-bus:FullAccounts 2023-01-01 2023-12-31 11177920 frs-bus:FilletedAccounts 2023-01-01 2023-12-31 11177920 frs-bus:AbridgedAccounts 2023-01-01 2023-12-31 11177920 frs-bus:FRS102 2023-01-01 2023-12-31 11177920 frs-bus:MediumEntities 2023-01-01 2023-12-31 11177920 frs-bus:SmallEntities 2023-01-01 2023-12-31 11177920 frs-bus:EntityHasNeverTraded 2023-01-01 2023-12-31 11177920 frs-bus:EntityNoLongerTradingButTradedInPast 2023-01-01 2023-12-31 11177920 frs-bus:Audited 2023-01-01 2023-12-31 11177920 frs-bus:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 11177920 frs-bus:AuditExemptWithAccountantsReport 2023-01-01 2023-12-31 11177920 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2023-01-01 2023-12-31 11177920 frs-bus:LargeCompaniesRegimeForAccounts 2023-01-01 2023-12-31 11177920 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2023-01-01 2023-12-31 11177920 frs-bus:SmallCompaniesRegimeForAccounts 2023-01-01 2023-12-31 11177920 frs-bus:LargeCompaniesRegimeForDirectorsReport 2023-01-01 2023-12-31 11177920 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2023-01-01 2023-12-31 11177920 frs-bus:SmallCompaniesRegimeForDirectorsReport 2023-01-01 2023-12-31 11177920 frs-bus:OrdinaryShareClass1 2023-01-01 2023-12-31 11177920 frs-bus:OrdinaryShareClass1 2022-12-31 11177920 frs-bus:OrdinaryShareClass1 2023-12-31 11177920 frs-bus:OrdinaryShareClass2 2023-01-01 2023-12-31 11177920 frs-bus:OrdinaryShareClass2 2022-12-31 11177920 frs-bus:OrdinaryShareClass2 2023-12-31 11177920 frs-bus:OrdinaryShareClass3 2023-01-01 2023-12-31 11177920 frs-bus:OrdinaryShareClass3 2022-12-31 11177920 frs-bus:OrdinaryShareClass3 2023-12-31 11177920 frs-bus:OrdinaryShareClass4 2023-01-01 2023-12-31 11177920 frs-bus:OrdinaryShareClass4 2022-12-31 11177920 frs-bus:OrdinaryShareClass4 2023-12-31 11177920 frs-bus:OrdinaryShareClass5 2023-01-01 2023-12-31 11177920 frs-bus:OrdinaryShareClass5 2022-12-31 11177920 frs-bus:OrdinaryShareClass5 2023-12-31 11177920 frs-bus:PreferenceShareClass1 2023-01-01 2023-12-31 11177920 frs-bus:PreferenceShareClass1 2022-12-31 11177920 frs-bus:PreferenceShareClass1 2023-12-31 11177920 frs-bus:PreferenceShareClass2 2023-01-01 2023-12-31 11177920 frs-bus:PreferenceShareClass2 2022-12-31 11177920 frs-bus:PreferenceShareClass2 2023-12-31 11177920 frs-bus:PreferenceShareClass3 2023-01-01 2023-12-31 11177920 frs-bus:PreferenceShareClass3 2022-12-31 11177920 frs-bus:PreferenceShareClass3 2023-12-31 11177920 frs-bus:PreferenceShareClass4 2023-01-01 2023-12-31 11177920 frs-bus:PreferenceShareClass4 2022-12-31 11177920 frs-bus:PreferenceShareClass4 2023-12-31 11177920 frs-bus:PreferenceShareClass5 2023-01-01 2023-12-31 11177920 frs-bus:PreferenceShareClass5 2022-12-31 11177920 frs-bus:PreferenceShareClass5 2023-12-31 11177920 1 2023-01-01 2023-12-31 11177920 1 2023-12-31 11177920 1 2023-01-01 2023-12-31 11177920 frs-core:LeasedAssets 2023-01-01 2023-12-31 11177920 frs-core:OwnedAssets 2023-01-01 2023-12-31 11177920 frs-core:CurrencyRisk 2023-01-01 2023-12-31 11177920 frs-core:MarketRisk 2023-01-01 2023-12-31 11177920 frs-core:InterestRateRisk 2023-01-01 2023-12-31 11177920 frs-core:DeferredTaxation 2023-01-01 2023-12-31 11177920 frs-core:DeferredTaxation 2022-12-31 11177920 frs-core:DeferredTaxation 2023-12-31 11177920 frs-core:OtherProvisionsContingentLiabilities 2023-01-01 2023-12-31 11177920 frs-core:OtherProvisionsContingentLiabilities 2022-12-31 11177920 frs-core:OtherProvisionsContingentLiabilities 2023-12-31 11177920 frs-core:ProvisionsDeferredTax 2023-12-31 11177920 frs-core:OtherDeferredTax 2023-12-31 11177920 frs-core:AcceleratedTaxDepreciationDeferredTax 2023-12-31 11177920 frs-core:TaxLossesCarry-forwardsDeferredTax 2023-12-31 11177920 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-12-31 11177920 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-01-01 2023-12-31 11177920 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-12-31 11177920 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-12-31 11177920 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-01-01 2023-12-31 11177920 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-12-31 11177920 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-12-31 11177920 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-01-01 2023-12-31 11177920 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-12-31 11177920 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-12-31 11177920 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-12-31 11177920 frs-core:RevaluationInvestmentPropertyDeferredTax 2023-12-31 11177920 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-12-31 11177920 frs-core:OtherPost-employmentBenefitsDeferredTax 2023-12-31 11177920 frs-core:Share-basedPaymentsDeferredTax 2023-12-31 11177920 frs-core:TaxCreditsDeferredTax 2023-12-31 11177920 frs-core:CostValuation 2022-12-31 11177920 frs-core:AdditionsToInvestments 2023-12-31 11177920 frs-core:DisposalsRepaymentsInvestments 2023-12-31 11177920 frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-12-31 11177920 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-12-31 11177920 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-12-31 11177920 frs-core:OtherIncreaseDecreaseInInvestments 2023-12-31 11177920 frs-core:CostValuation 2023-12-31 11177920 frs-core:ProvisionsForImpairmentInvestments 2022-12-31 11177920 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-12-31 11177920 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-12-31 11177920 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-12-31 11177920 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-12-31 11177920 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-12-31 11177920 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-12-31 11177920 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-12-31 11177920 frs-core:ProvisionsForImpairmentInvestments 2023-12-31 11177920 frs-core:ListedExchangeTraded 2023-12-31 11177920 frs-core:ListedExchangeTraded 2022-12-31 11177920 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-12-31 11177920 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-12-31 11177920 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-12-31 11177920 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-12-31 11177920 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-12-31 11177920 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-12-31 11177920 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-12-31 11177920 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-12-31 11177920 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 11177920 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-12-31 11177920 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-12-31 11177920 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-12-31 11177920 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-12-31 11177920 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-12-31 11177920 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-12-31 11177920 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-12-31 11177920 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-12-31 11177920 frs-core:UnlistedNon-exchangeTraded 2023-12-31 11177920 frs-core:UnlistedNon-exchangeTraded 2022-12-31 11177920 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-12-31 11177920 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 11177920 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 11177920 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 11177920 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 11177920 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 11177920 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 11177920 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-12-31 11177920 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 11177920 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 11177920 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 11177920 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 11177920 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 11177920 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-12-31 11177920 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 11177920 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 11177920 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 11177920 dpl-frs:CostSales 2023-01-01 2023-12-31 11177920 dpl-frs:CostSales 2022-12-31 11177920 dpl-frs:CostSales 2023-12-31 11177920 dpl-frs:DistributionCosts 2023-01-01 2023-12-31 11177920 dpl-frs:AdministrativeExpenses 2023-01-01 2023-12-31 11177920 frs-bus:Director1 2023-01-01 2023-12-31 11177920 frs-bus:Director1 2022-12-31 11177920 frs-bus:Director1 2023-12-31 11177920 frs-bus:Director2 2023-01-01 2023-12-31 11177920 frs-bus:Director2 2022-12-31 11177920 frs-bus:Director2 2023-12-31 11177920 frs-bus:Director3 2023-01-01 2023-12-31 11177920 frs-bus:Director3 2022-12-31 11177920 frs-bus:Director3 2023-12-31 11177920 frs-bus:Director4 2023-01-01 2023-12-31 11177920 frs-bus:Director4 2022-12-31 11177920 frs-bus:Director4 2023-12-31 11177920 frs-bus:Director5 2023-01-01 2023-12-31 11177920 frs-bus:Director5 2022-12-31 11177920 frs-bus:Director5 2023-12-31 11177920 frs-bus:Director6 2023-01-01 2023-12-31 11177920 frs-bus:Director6 2022-12-31 11177920 frs-bus:Director6 2023-12-31 11177920 frs-bus:Director7 2023-01-01 2023-12-31 11177920 frs-bus:Director7 2022-12-31 11177920 frs-bus:Director7 2023-12-31 11177920 frs-bus:Director8 2023-01-01 2023-12-31 11177920 frs-bus:Director8 2022-12-31 11177920 frs-bus:Director8 2023-12-31 11177920 frs-bus:Director9 2023-01-01 2023-12-31 11177920 frs-bus:Director9 2022-12-31 11177920 frs-bus:Director9 2023-12-31 11177920 frs-bus:Director10 2023-01-01 2023-12-31 11177920 frs-bus:Director10 2022-12-31 11177920 frs-bus:Director10 2023-12-31 11177920 frs-bus:Director11 2023-01-01 2023-12-31 11177920 frs-bus:Director11 2022-12-31 11177920 frs-bus:Director11 2023-12-31 11177920 frs-bus:CompanySecretary1 2023-01-01 2023-12-31 11177920 1 2023-01-01 2023-12-31 11177920 frs-core:CurrentFinancialInstruments 1 2023-12-31 11177920 frs-core:Non-currentFinancialInstruments 1 2023-12-31 11177920 2 2023-01-01 2023-12-31 11177920 frs-core:CurrentFinancialInstruments 2 2023-12-31 11177920 frs-core:Non-currentFinancialInstruments 2 2023-12-31 11177920 3 2023-01-01 2023-12-31 11177920 frs-core:CurrentFinancialInstruments 3 2023-12-31 11177920 frs-core:Non-currentFinancialInstruments 3 2023-12-31 11177920 4 2023-01-01 2023-12-31 11177920 frs-core:CurrentFinancialInstruments 4 2023-12-31 11177920 frs-core:Non-currentFinancialInstruments 4 2023-12-31 11177920 5 2023-01-01 2023-12-31 11177920 frs-core:CurrentFinancialInstruments 5 2023-12-31 11177920 frs-core:Non-currentFinancialInstruments 5 2023-12-31 11177920 6 2023-01-01 2023-12-31 11177920 frs-core:CurrentFinancialInstruments 6 2023-12-31 11177920 frs-core:Non-currentFinancialInstruments 6 2023-12-31 11177920 7 2023-01-01 2023-12-31 11177920 frs-core:CurrentFinancialInstruments 7 2023-12-31 11177920 frs-core:Non-currentFinancialInstruments 7 2023-12-31 11177920 8 2023-01-01 2023-12-31 11177920 frs-core:CurrentFinancialInstruments 8 2023-12-31 11177920 frs-core:Non-currentFinancialInstruments 8 2023-12-31 11177920 9 2023-01-01 2023-12-31 11177920 frs-core:CurrentFinancialInstruments 9 2023-12-31 11177920 frs-core:Non-currentFinancialInstruments 9 2023-12-31 11177920 10 2023-01-01 2023-12-31 11177920 frs-core:CurrentFinancialInstruments 10 2023-12-31 11177920 frs-core:Non-currentFinancialInstruments 10 2023-12-31 11177920 11 2023-01-01 2023-12-31 11177920 frs-core:CurrentFinancialInstruments 11 2023-12-31 11177920 frs-core:Non-currentFinancialInstruments 11 2023-12-31 11177920 12 2023-01-01 2023-12-31 11177920 frs-core:CurrentFinancialInstruments 12 2023-12-31 11177920 frs-core:Non-currentFinancialInstruments 12 2023-12-31 11177920 13 2023-01-01 2023-12-31 11177920 frs-core:CurrentFinancialInstruments 13 2023-12-31 11177920 frs-core:Non-currentFinancialInstruments 13 2023-12-31 11177920 14 2023-01-01 2023-12-31 11177920 frs-core:CurrentFinancialInstruments 14 2023-12-31 11177920 frs-core:Non-currentFinancialInstruments 14 2023-12-31 11177920 15 2023-01-01 2023-12-31 11177920 frs-core:CurrentFinancialInstruments 15 2023-12-31 11177920 frs-core:Non-currentFinancialInstruments 15 2023-12-31 11177920 16 2023-01-01 2023-12-31 11177920 frs-core:CurrentFinancialInstruments 16 2023-12-31 11177920 frs-core:Non-currentFinancialInstruments 16 2023-12-31 11177920 17 2023-01-01 2023-12-31 11177920 frs-core:CurrentFinancialInstruments 17 2023-12-31 11177920 frs-core:Non-currentFinancialInstruments 17 2023-12-31 11177920 18 2023-01-01 2023-12-31 11177920 frs-core:CurrentFinancialInstruments 18 2023-12-31 11177920 frs-core:Non-currentFinancialInstruments 18 2023-12-31 11177920 19 2023-01-01 2023-12-31 11177920 frs-core:CurrentFinancialInstruments 19 2023-12-31 11177920 frs-core:Non-currentFinancialInstruments 19 2023-12-31 11177920 20 2023-01-01 2023-12-31 11177920 frs-core:CurrentFinancialInstruments 20 2023-12-31 11177920 frs-core:Non-currentFinancialInstruments 20 2023-12-31 11177920 dpl-frs:Item1 2023-01-01 2023-12-31 11177920 dpl-frs:Item1 2022-12-31 11177920 dpl-frs:Item1 2023-12-31 11177920 dpl-frs:CostSales dpl-frs:Item1 2023-01-01 2023-12-31 11177920 dpl-frs:CostSales dpl-frs:Item1 2022-12-31 11177920 dpl-frs:CostSales dpl-frs:Item1 2023-12-31 11177920 dpl-frs:DistributionCosts dpl-frs:Item1 2023-01-01 2023-12-31 11177920 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2023-01-01 2023-12-31 11177920 dpl-frs:Item2 2023-01-01 2023-12-31 11177920 dpl-frs:Item2 2022-12-31 11177920 dpl-frs:Item2 2023-12-31 11177920 dpl-frs:CostSales dpl-frs:Item2 2023-01-01 2023-12-31 11177920 dpl-frs:CostSales dpl-frs:Item2 2022-12-31 11177920 dpl-frs:CostSales dpl-frs:Item2 2023-12-31 11177920 dpl-frs:DistributionCosts dpl-frs:Item2 2023-01-01 2023-12-31 11177920 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2023-01-01 2023-12-31 11177920 dpl-frs:Item3 2023-01-01 2023-12-31 11177920 dpl-frs:Item3 2022-12-31 11177920 dpl-frs:Item3 2023-12-31 11177920 dpl-frs:CostSales dpl-frs:Item3 2023-01-01 2023-12-31 11177920 dpl-frs:CostSales dpl-frs:Item3 2022-12-31 11177920 dpl-frs:CostSales dpl-frs:Item3 2023-12-31 11177920 dpl-frs:DistributionCosts dpl-frs:Item3 2023-01-01 2023-12-31 11177920 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2023-01-01 2023-12-31 11177920 dpl-frs:Item4 2023-01-01 2023-12-31 11177920 dpl-frs:Item4 2022-12-31 11177920 dpl-frs:Item4 2023-12-31 11177920 dpl-frs:CostSales dpl-frs:Item4 2023-01-01 2023-12-31 11177920 dpl-frs:CostSales dpl-frs:Item4 2022-12-31 11177920 dpl-frs:CostSales dpl-frs:Item4 2023-12-31 11177920 dpl-frs:DistributionCosts dpl-frs:Item4 2023-01-01 2023-12-31 11177920 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2023-01-01 2023-12-31 11177920 dpl-frs:Item5 2023-01-01 2023-12-31 11177920 dpl-frs:Item5 2022-12-31 11177920 dpl-frs:Item5 2023-12-31 11177920 dpl-frs:CostSales dpl-frs:Item5 2023-01-01 2023-12-31 11177920 dpl-frs:CostSales dpl-frs:Item5 2022-12-31 11177920 dpl-frs:CostSales dpl-frs:Item5 2023-12-31 11177920 dpl-frs:DistributionCosts dpl-frs:Item5 2023-01-01 2023-12-31 11177920 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2023-01-01 2023-12-31 11177920 dpl-frs:Item6 2023-01-01 2023-12-31 11177920 dpl-frs:Item6 2022-12-31 11177920 dpl-frs:Item6 2023-12-31 11177920 dpl-frs:CostSales dpl-frs:Item6 2023-01-01 2023-12-31 11177920 dpl-frs:CostSales dpl-frs:Item6 2022-12-31 11177920 dpl-frs:CostSales dpl-frs:Item6 2023-12-31 11177920 dpl-frs:DistributionCosts dpl-frs:Item6 2023-01-01 2023-12-31 11177920 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2023-01-01 2023-12-31 11177920 dpl-frs:Item7 2023-01-01 2023-12-31 11177920 dpl-frs:Item7 2022-12-31 11177920 dpl-frs:Item7 2023-12-31 11177920 dpl-frs:CostSales dpl-frs:Item7 2023-01-01 2023-12-31 11177920 dpl-frs:CostSales dpl-frs:Item7 2022-12-31 11177920 dpl-frs:CostSales dpl-frs:Item7 2023-12-31 11177920 dpl-frs:DistributionCosts dpl-frs:Item7 2023-01-01 2023-12-31 11177920 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2023-01-01 2023-12-31 11177920 dpl-frs:Item8 2023-01-01 2023-12-31 11177920 dpl-frs:Item8 2022-12-31 11177920 dpl-frs:Item8 2023-12-31 11177920 dpl-frs:CostSales dpl-frs:Item8 2023-01-01 2023-12-31 11177920 dpl-frs:CostSales dpl-frs:Item8 2022-12-31 11177920 dpl-frs:CostSales dpl-frs:Item8 2023-12-31 11177920 dpl-frs:DistributionCosts dpl-frs:Item8 2023-01-01 2023-12-31 11177920 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2023-01-01 2023-12-31 11177920 dpl-frs:Item9 2023-01-01 2023-12-31 11177920 dpl-frs:Item9 2022-12-31 11177920 dpl-frs:Item9 2023-12-31 11177920 dpl-frs:CostSales dpl-frs:Item9 2023-01-01 2023-12-31 11177920 dpl-frs:CostSales dpl-frs:Item9 2022-12-31 11177920 dpl-frs:CostSales dpl-frs:Item9 2023-12-31 11177920 dpl-frs:DistributionCosts dpl-frs:Item9 2023-01-01 2023-12-31 11177920 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2023-01-01 2023-12-31 11177920 dpl-frs:Item10 2023-01-01 2023-12-31 11177920 dpl-frs:Item10 2022-12-31 11177920 dpl-frs:Item10 2023-12-31 11177920 dpl-frs:CostSales dpl-frs:Item10 2023-01-01 2023-12-31 11177920 dpl-frs:CostSales dpl-frs:Item10 2022-12-31 11177920 dpl-frs:CostSales dpl-frs:Item10 2023-12-31 11177920 dpl-frs:DistributionCosts dpl-frs:Item10 2023-01-01 2023-12-31 11177920 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2023-01-01 2023-12-31 11177920 dpl-frs:Item11 2023-01-01 2023-12-31 11177920 dpl-frs:Item11 2022-12-31 11177920 dpl-frs:Item11 2023-12-31 11177920 dpl-frs:CostSales dpl-frs:Item11 2023-01-01 2023-12-31 11177920 dpl-frs:CostSales dpl-frs:Item11 2022-12-31 11177920 dpl-frs:CostSales dpl-frs:Item11 2023-12-31 11177920 dpl-frs:DistributionCosts dpl-frs:Item11 2023-01-01 2023-12-31 11177920 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2023-01-01 2023-12-31 11177920 dpl-frs:Item12 2023-01-01 2023-12-31 11177920 dpl-frs:Item12 2022-12-31 11177920 dpl-frs:Item12 2023-12-31 11177920 dpl-frs:CostSales dpl-frs:Item12 2023-01-01 2023-12-31 11177920 dpl-frs:CostSales dpl-frs:Item12 2022-12-31 11177920 dpl-frs:CostSales dpl-frs:Item12 2023-12-31 11177920 dpl-frs:DistributionCosts dpl-frs:Item12 2023-01-01 2023-12-31 11177920 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2023-01-01 2023-12-31 11177920 1 2023-01-01 2023-12-31 11177920 frs-countries:EnglandWales 2023-01-01 2023-12-31 11177920 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-12-31 11177920 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-12-31 11177920 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-12-31 11177920 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-12-31 11177920 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-01-01 2022-12-31 11177920 frs-core:AllSubsidiaries 2022-01-01 2022-12-31 11177920 frs-core:KeyManagementPersonnel 2022-01-01 2022-12-31 11177920 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-01-01 2022-12-31 11177920 frs-core:OtherRelatedParties 2022-01-01 2022-12-31 11177920 2021-12-31 11177920 2022-12-31 11177920 2022-01-01 2022-12-31 11177920 frs-core:CurrentFinancialInstruments 2022-12-31 11177920 frs-core:CurrentFinancialInstruments 2022-01-01 2022-12-31 11177920 frs-core:Non-currentFinancialInstruments 2022-12-31 11177920 frs-core:Non-currentFinancialInstruments 2022-01-01 2022-12-31 11177920 frs-core:CurrentFinancialInstruments 2022-01-01 2022-12-31 11177920 frs-core:CurrentFinancialInstruments 2022-12-31 11177920 frs-core:AfterOneYear 2022-01-01 2022-12-31 11177920 frs-core:BetweenOneFiveYears 2022-01-01 2022-12-31 11177920 frs-core:BetweenOneFiveYears 2022-12-31 11177920 frs-core:ComputerEquipment 2022-12-31 11177920 frs-core:ComputerEquipment 2022-01-01 2022-12-31 11177920 frs-core:ComputerEquipment 2021-12-31 11177920 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-12-31 11177920 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-01-01 2022-12-31 11177920 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-12-31 11177920 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-12-31 11177920 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-01-01 2022-12-31 11177920 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-12-31 11177920 frs-core:FurnitureFittings 2022-12-31 11177920 frs-core:FurnitureFittings 2022-01-01 2022-12-31 11177920 frs-core:FurnitureFittings 2021-12-31 11177920 frs-core:NetGoodwill 2022-12-31 11177920 frs-core:NetGoodwill 2022-01-01 2022-12-31 11177920 frs-core:NetGoodwill 2021-12-31 11177920 frs-core:InvestmentPropertyIncludedWithinPPE 2022-12-31 11177920 frs-core:InvestmentPropertyIncludedWithinPPE 2022-01-01 2022-12-31 11177920 frs-core:InvestmentPropertyIncludedWithinPPE 2021-12-31 11177920 frs-core:LandBuildings 2022-12-31 11177920 frs-core:LandBuildings 2022-01-01 2022-12-31 11177920 frs-core:LandBuildings 2021-12-31 11177920 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-12-31 11177920 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-01-01 2022-12-31 11177920 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-12-31 11177920 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-12-31 11177920 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-01-01 2022-12-31 11177920 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-12-31 11177920 frs-core:MoreThanFiveYears 2022-01-01 2022-12-31 11177920 frs-core:MoreThanFiveYears 2022-12-31 11177920 frs-core:MotorVehicles 2022-12-31 11177920 frs-core:MotorVehicles 2022-01-01 2022-12-31 11177920 frs-core:MotorVehicles 2021-12-31 11177920 frs-core:OtherResidualIntangibleAssets 2022-12-31 11177920 frs-core:OtherResidualIntangibleAssets 2022-01-01 2022-12-31 11177920 frs-core:OtherResidualIntangibleAssets 2021-12-31 11177920 frs-core:PlantMachinery 2022-12-31 11177920 frs-core:PlantMachinery 2022-01-01 2022-12-31 11177920 frs-core:PlantMachinery 2021-12-31 11177920 frs-core:Secured 2022-12-31 11177920 frs-core:Unsecured 2022-12-31 11177920 frs-core:WithinOneYear 2022-01-01 2022-12-31 11177920 frs-core:WithinOneYear 2022-12-31 11177920 frs-core:CapitalRedemptionReserve 2022-01-01 2022-12-31 11177920 frs-core:CapitalRedemptionReserve 2021-12-31 11177920 frs-core:CapitalRedemptionReserve 2022-12-31 11177920 frs-core:OtherReservesSubtotal 2022-01-01 2022-12-31 11177920 frs-core:OtherReservesSubtotal 2021-12-31 11177920 frs-core:OtherReservesSubtotal 2022-12-31 11177920 frs-core:RevaluationReserve 2022-01-01 2022-12-31 11177920 frs-core:RevaluationReserve 2021-12-31 11177920 frs-core:RevaluationReserve 2022-12-31 11177920 frs-core:SharePremium 2022-01-01 2022-12-31 11177920 frs-core:SharePremium 2021-12-31 11177920 frs-core:SharePremium 2022-12-31 11177920 frs-core:ShareCapital 2022-01-01 2022-12-31 11177920 frs-core:ShareCapital 2021-12-31 11177920 frs-core:ShareCapital 2022-12-31 11177920 frs-core:RetainedEarningsAccumulatedLosses 2022-01-01 2022-12-31 11177920 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-12-31 11177920 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31 11177920 frs-core:RetainedEarningsAccumulatedLosses 2021-12-31 11177920 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31 11177920 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-12-31 11177920 frs-countries:UnitedKingdom 2022-01-01 2022-12-31 11177920 frs-countries:Europe 2022-01-01 2022-12-31 11177920 frs-countries:NorthAmerica 2022-01-01 2022-12-31 11177920 frs-countries:SouthAmerica 2022-01-01 2022-12-31 11177920 frs-countries:Asia 2022-01-01 2022-12-31 11177920 frs-countries:RestWorldOutsideUK 2022-01-01 2022-12-31 11177920 frs-bus:HighestPaidDirector 2022-01-01 2022-12-31 11177920 frs-bus:PrivateLimitedCompanyLtd 2022-01-01 2022-12-31 11177920 frs-bus:CompanyLimitedByGuarantee 2022-01-01 2022-12-31 11177920 frs-bus:LimitedLiabilityPartnershipLLP 2022-01-01 2022-12-31 11177920 frs-bus:LimitedLiabilityPartnershipsSORP 2022-01-01 2022-12-31 11177920 frs-bus:FullAccounts 2022-01-01 2022-12-31 11177920 frs-bus:FilletedAccounts 2022-01-01 2022-12-31 11177920 frs-bus:AbridgedAccounts 2022-01-01 2022-12-31 11177920 frs-bus:FRS102 2022-01-01 2022-12-31 11177920 frs-bus:MediumEntities 2022-01-01 2022-12-31 11177920 frs-bus:SmallEntities 2022-01-01 2022-12-31 11177920 frs-bus:EntityHasNeverTraded 2022-01-01 2022-12-31 11177920 frs-bus:EntityNoLongerTradingButTradedInPast 2022-01-01 2022-12-31 11177920 frs-bus:Audited 2022-01-01 2022-12-31 11177920 frs-bus:AuditExempt-NoAccountantsReport 2022-01-01 2022-12-31 11177920 frs-bus:AuditExemptWithAccountantsReport 2022-01-01 2022-12-31 11177920 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-01-01 2022-12-31 11177920 frs-bus:LargeCompaniesRegimeForAccounts 2022-01-01 2022-12-31 11177920 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-01-01 2022-12-31 11177920 frs-bus:SmallCompaniesRegimeForAccounts 2022-01-01 2022-12-31 11177920 frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-01-01 2022-12-31 11177920 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-01-01 2022-12-31 11177920 frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-01-01 2022-12-31 11177920 frs-bus:OrdinaryShareClass1 2022-01-01 2022-12-31 11177920 frs-bus:OrdinaryShareClass1 2021-12-31 11177920 frs-bus:OrdinaryShareClass1 2022-12-31 11177920 frs-bus:OrdinaryShareClass2 2022-01-01 2022-12-31 11177920 frs-bus:OrdinaryShareClass2 2021-12-31 11177920 frs-bus:OrdinaryShareClass2 2022-12-31 11177920 frs-bus:OrdinaryShareClass3 2022-01-01 2022-12-31 11177920 frs-bus:OrdinaryShareClass3 2021-12-31 11177920 frs-bus:OrdinaryShareClass3 2022-12-31 11177920 frs-bus:OrdinaryShareClass4 2022-01-01 2022-12-31 11177920 frs-bus:OrdinaryShareClass4 2021-12-31 11177920 frs-bus:OrdinaryShareClass4 2022-12-31 11177920 frs-bus:OrdinaryShareClass5 2022-01-01 2022-12-31 11177920 frs-bus:OrdinaryShareClass5 2021-12-31 11177920 frs-bus:OrdinaryShareClass5 2022-12-31 11177920 frs-bus:PreferenceShareClass1 2022-01-01 2022-12-31 11177920 frs-bus:PreferenceShareClass1 2021-12-31 11177920 frs-bus:PreferenceShareClass1 2022-12-31 11177920 frs-bus:PreferenceShareClass2 2022-01-01 2022-12-31 11177920 frs-bus:PreferenceShareClass2 2021-12-31 11177920 frs-bus:PreferenceShareClass2 2022-12-31 11177920 frs-bus:PreferenceShareClass3 2022-01-01 2022-12-31 11177920 frs-bus:PreferenceShareClass3 2021-12-31 11177920 frs-bus:PreferenceShareClass3 2022-12-31 11177920 frs-bus:PreferenceShareClass4 2022-01-01 2022-12-31 11177920 frs-bus:PreferenceShareClass4 2021-12-31 11177920 frs-bus:PreferenceShareClass4 2022-12-31 11177920 frs-bus:PreferenceShareClass5 2022-01-01 2022-12-31 11177920 frs-bus:PreferenceShareClass5 2021-12-31 11177920 frs-bus:PreferenceShareClass5 2022-12-31 11177920 1 2022-01-01 2022-12-31 11177920 1 2022-12-31 11177920 1 2022-01-01 2022-12-31 11177920 frs-core:LeasedAssets 2022-01-01 2022-12-31 11177920 frs-core:OwnedAssets 2022-01-01 2022-12-31 11177920 frs-core:CurrencyRisk 2022-01-01 2022-12-31 11177920 frs-core:MarketRisk 2022-01-01 2022-12-31 11177920 frs-core:InterestRateRisk 2022-01-01 2022-12-31 11177920 frs-core:DeferredTaxation 2022-01-01 2022-12-31 11177920 frs-core:DeferredTaxation 2021-12-31 11177920 frs-core:DeferredTaxation 2022-12-31 11177920 frs-core:OtherProvisionsContingentLiabilities 2022-01-01 2022-12-31 11177920 frs-core:OtherProvisionsContingentLiabilities 2021-12-31 11177920 frs-core:OtherProvisionsContingentLiabilities 2022-12-31 11177920 frs-core:ProvisionsDeferredTax 2022-12-31 11177920 frs-core:OtherDeferredTax 2022-12-31 11177920 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-12-31 11177920 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-12-31 11177920 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-12-31 11177920 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-01-01 2022-12-31 11177920 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-12-31 11177920 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-12-31 11177920 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-01-01 2022-12-31 11177920 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-12-31 11177920 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-12-31 11177920 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-01-01 2022-12-31 11177920 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-12-31 11177920 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-12-31 11177920 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-12-31 11177920 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-12-31 11177920 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-12-31 11177920 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-12-31 11177920 frs-core:Share-basedPaymentsDeferredTax 2022-12-31 11177920 frs-core:TaxCreditsDeferredTax 2022-12-31 11177920 frs-core:CostValuation 2021-12-31 11177920 frs-core:AdditionsToInvestments 2022-12-31 11177920 frs-core:DisposalsRepaymentsInvestments 2022-12-31 11177920 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-12-31 11177920 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-12-31 11177920 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-12-31 11177920 frs-core:OtherIncreaseDecreaseInInvestments 2022-12-31 11177920 frs-core:CostValuation 2022-12-31 11177920 frs-core:ProvisionsForImpairmentInvestments 2021-12-31 11177920 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-12-31 11177920 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-12-31 11177920 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-12-31 11177920 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-12-31 11177920 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-12-31 11177920 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-12-31 11177920 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-12-31 11177920 frs-core:ProvisionsForImpairmentInvestments 2022-12-31 11177920 frs-core:ListedExchangeTraded 2022-12-31 11177920 frs-core:ListedExchangeTraded 2021-12-31 11177920 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-12-31 11177920 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-12-31 11177920 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-12-31 11177920 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-12-31 11177920 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-12-31 11177920 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-12-31 11177920 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-12-31 11177920 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-12-31 11177920 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 11177920 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 11177920 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 11177920 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 11177920 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 11177920 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-12-31 11177920 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 11177920 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 11177920 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 11177920 frs-core:UnlistedNon-exchangeTraded 2022-12-31 11177920 frs-core:UnlistedNon-exchangeTraded 2021-12-31 11177920 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-12-31 11177920 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 11177920 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 11177920 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 11177920 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 11177920 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 11177920 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 11177920 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-12-31 11177920 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 11177920 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 11177920 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 11177920 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 11177920 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 11177920 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-12-31 11177920 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 11177920 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 11177920 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 11177920 dpl-frs:CostSales 2022-01-01 2022-12-31 11177920 dpl-frs:CostSales 2021-12-31 11177920 dpl-frs:CostSales 2022-12-31 11177920 dpl-frs:DistributionCosts 2022-01-01 2022-12-31 11177920 dpl-frs:AdministrativeExpenses 2022-01-01 2022-12-31 11177920 frs-bus:Director1 2022-01-01 2022-12-31 11177920 frs-bus:Director1 2021-12-31 11177920 frs-bus:Director1 2022-12-31 11177920 frs-bus:Director2 2022-01-01 2022-12-31 11177920 frs-bus:Director2 2021-12-31 11177920 frs-bus:Director2 2022-12-31 11177920 frs-bus:Director3 2022-01-01 2022-12-31 11177920 frs-bus:Director3 2021-12-31 11177920 frs-bus:Director3 2022-12-31 11177920 frs-bus:Director4 2022-01-01 2022-12-31 11177920 frs-bus:Director4 2021-12-31 11177920 frs-bus:Director4 2022-12-31 11177920 frs-bus:Director5 2022-01-01 2022-12-31 11177920 frs-bus:Director5 2021-12-31 11177920 frs-bus:Director5 2022-12-31 11177920 frs-bus:Director6 2022-01-01 2022-12-31 11177920 frs-bus:Director6 2021-12-31 11177920 frs-bus:Director6 2022-12-31 11177920 frs-bus:Director7 2022-01-01 2022-12-31 11177920 frs-bus:Director7 2021-12-31 11177920 frs-bus:Director7 2022-12-31 11177920 frs-bus:Director8 2022-01-01 2022-12-31 11177920 frs-bus:Director8 2021-12-31 11177920 frs-bus:Director8 2022-12-31 11177920 frs-bus:Director9 2022-01-01 2022-12-31 11177920 frs-bus:Director9 2021-12-31 11177920 frs-bus:Director9 2022-12-31 11177920 frs-bus:Director10 2022-01-01 2022-12-31 11177920 frs-bus:Director10 2021-12-31 11177920 frs-bus:Director10 2022-12-31 11177920 frs-bus:Director11 2022-01-01 2022-12-31 11177920 frs-bus:Director11 2021-12-31 11177920 frs-bus:Director11 2022-12-31 11177920 frs-bus:CompanySecretary1 2022-01-01 2022-12-31 11177920 1 2022-01-01 2022-12-31 11177920 frs-core:CurrentFinancialInstruments 1 2022-12-31 11177920 frs-core:Non-currentFinancialInstruments 1 2022-12-31 11177920 2 2022-01-01 2022-12-31 11177920 frs-core:CurrentFinancialInstruments 2 2022-12-31 11177920 frs-core:Non-currentFinancialInstruments 2 2022-12-31 11177920 3 2022-01-01 2022-12-31 11177920 frs-core:CurrentFinancialInstruments 3 2022-12-31 11177920 frs-core:Non-currentFinancialInstruments 3 2022-12-31 11177920 4 2022-01-01 2022-12-31 11177920 frs-core:CurrentFinancialInstruments 4 2022-12-31 11177920 frs-core:Non-currentFinancialInstruments 4 2022-12-31 11177920 5 2022-01-01 2022-12-31 11177920 frs-core:CurrentFinancialInstruments 5 2022-12-31 11177920 frs-core:Non-currentFinancialInstruments 5 2022-12-31 11177920 6 2022-01-01 2022-12-31 11177920 frs-core:CurrentFinancialInstruments 6 2022-12-31 11177920 frs-core:Non-currentFinancialInstruments 6 2022-12-31 11177920 7 2022-01-01 2022-12-31 11177920 frs-core:CurrentFinancialInstruments 7 2022-12-31 11177920 frs-core:Non-currentFinancialInstruments 7 2022-12-31 11177920 8 2022-01-01 2022-12-31 11177920 frs-core:CurrentFinancialInstruments 8 2022-12-31 11177920 frs-core:Non-currentFinancialInstruments 8 2022-12-31 11177920 9 2022-01-01 2022-12-31 11177920 frs-core:CurrentFinancialInstruments 9 2022-12-31 11177920 frs-core:Non-currentFinancialInstruments 9 2022-12-31 11177920 10 2022-01-01 2022-12-31 11177920 frs-core:CurrentFinancialInstruments 10 2022-12-31 11177920 frs-core:Non-currentFinancialInstruments 10 2022-12-31 11177920 11 2022-01-01 2022-12-31 11177920 frs-core:CurrentFinancialInstruments 11 2022-12-31 11177920 frs-core:Non-currentFinancialInstruments 11 2022-12-31 11177920 12 2022-01-01 2022-12-31 11177920 frs-core:CurrentFinancialInstruments 12 2022-12-31 11177920 frs-core:Non-currentFinancialInstruments 12 2022-12-31 11177920 13 2022-01-01 2022-12-31 11177920 frs-core:CurrentFinancialInstruments 13 2022-12-31 11177920 frs-core:Non-currentFinancialInstruments 13 2022-12-31 11177920 14 2022-01-01 2022-12-31 11177920 frs-core:CurrentFinancialInstruments 14 2022-12-31 11177920 frs-core:Non-currentFinancialInstruments 14 2022-12-31 11177920 15 2022-01-01 2022-12-31 11177920 frs-core:CurrentFinancialInstruments 15 2022-12-31 11177920 frs-core:Non-currentFinancialInstruments 15 2022-12-31 11177920 16 2022-01-01 2022-12-31 11177920 frs-core:CurrentFinancialInstruments 16 2022-12-31 11177920 frs-core:Non-currentFinancialInstruments 16 2022-12-31 11177920 17 2022-01-01 2022-12-31 11177920 frs-core:CurrentFinancialInstruments 17 2022-12-31 11177920 frs-core:Non-currentFinancialInstruments 17 2022-12-31 11177920 18 2022-01-01 2022-12-31 11177920 frs-core:CurrentFinancialInstruments 18 2022-12-31 11177920 frs-core:Non-currentFinancialInstruments 18 2022-12-31 11177920 19 2022-01-01 2022-12-31 11177920 frs-core:CurrentFinancialInstruments 19 2022-12-31 11177920 frs-core:Non-currentFinancialInstruments 19 2022-12-31 11177920 20 2022-01-01 2022-12-31 11177920 frs-core:CurrentFinancialInstruments 20 2022-12-31 11177920 frs-core:Non-currentFinancialInstruments 20 2022-12-31 11177920 dpl-frs:Item1 2022-01-01 2022-12-31 11177920 dpl-frs:Item1 2021-12-31 11177920 dpl-frs:Item1 2022-12-31 11177920 dpl-frs:CostSales dpl-frs:Item1 2022-01-01 2022-12-31 11177920 dpl-frs:CostSales dpl-frs:Item1 2021-12-31 11177920 dpl-frs:CostSales dpl-frs:Item1 2022-12-31 11177920 dpl-frs:DistributionCosts dpl-frs:Item1 2022-01-01 2022-12-31 11177920 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-01-01 2022-12-31 11177920 dpl-frs:Item2 2022-01-01 2022-12-31 11177920 dpl-frs:Item2 2021-12-31 11177920 dpl-frs:Item2 2022-12-31 11177920 dpl-frs:CostSales dpl-frs:Item2 2022-01-01 2022-12-31 11177920 dpl-frs:CostSales dpl-frs:Item2 2021-12-31 11177920 dpl-frs:CostSales dpl-frs:Item2 2022-12-31 11177920 dpl-frs:DistributionCosts dpl-frs:Item2 2022-01-01 2022-12-31 11177920 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-01-01 2022-12-31 11177920 dpl-frs:Item3 2022-01-01 2022-12-31 11177920 dpl-frs:Item3 2021-12-31 11177920 dpl-frs:Item3 2022-12-31 11177920 dpl-frs:CostSales dpl-frs:Item3 2022-01-01 2022-12-31 11177920 dpl-frs:CostSales dpl-frs:Item3 2021-12-31 11177920 dpl-frs:CostSales dpl-frs:Item3 2022-12-31 11177920 dpl-frs:DistributionCosts dpl-frs:Item3 2022-01-01 2022-12-31 11177920 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-01-01 2022-12-31 11177920 dpl-frs:Item4 2022-01-01 2022-12-31 11177920 dpl-frs:Item4 2021-12-31 11177920 dpl-frs:Item4 2022-12-31 11177920 dpl-frs:CostSales dpl-frs:Item4 2022-01-01 2022-12-31 11177920 dpl-frs:CostSales dpl-frs:Item4 2021-12-31 11177920 dpl-frs:CostSales dpl-frs:Item4 2022-12-31 11177920 dpl-frs:DistributionCosts dpl-frs:Item4 2022-01-01 2022-12-31 11177920 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-01-01 2022-12-31 11177920 dpl-frs:Item5 2022-01-01 2022-12-31 11177920 dpl-frs:Item5 2021-12-31 11177920 dpl-frs:Item5 2022-12-31 11177920 dpl-frs:CostSales dpl-frs:Item5 2022-01-01 2022-12-31 11177920 dpl-frs:CostSales dpl-frs:Item5 2021-12-31 11177920 dpl-frs:CostSales dpl-frs:Item5 2022-12-31 11177920 dpl-frs:DistributionCosts dpl-frs:Item5 2022-01-01 2022-12-31 11177920 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-01-01 2022-12-31 11177920 dpl-frs:Item6 2022-01-01 2022-12-31 11177920 dpl-frs:Item6 2021-12-31 11177920 dpl-frs:Item6 2022-12-31 11177920 dpl-frs:CostSales dpl-frs:Item6 2022-01-01 2022-12-31 11177920 dpl-frs:CostSales dpl-frs:Item6 2021-12-31 11177920 dpl-frs:CostSales dpl-frs:Item6 2022-12-31 11177920 dpl-frs:DistributionCosts dpl-frs:Item6 2022-01-01 2022-12-31 11177920 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-01-01 2022-12-31 11177920 dpl-frs:Item7 2022-01-01 2022-12-31 11177920 dpl-frs:Item7 2021-12-31 11177920 dpl-frs:Item7 2022-12-31 11177920 dpl-frs:CostSales dpl-frs:Item7 2022-01-01 2022-12-31 11177920 dpl-frs:CostSales dpl-frs:Item7 2021-12-31 11177920 dpl-frs:CostSales dpl-frs:Item7 2022-12-31 11177920 dpl-frs:DistributionCosts dpl-frs:Item7 2022-01-01 2022-12-31 11177920 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-01-01 2022-12-31 11177920 dpl-frs:Item8 2022-01-01 2022-12-31 11177920 dpl-frs:Item8 2021-12-31 11177920 dpl-frs:Item8 2022-12-31 11177920 dpl-frs:CostSales dpl-frs:Item8 2022-01-01 2022-12-31 11177920 dpl-frs:CostSales dpl-frs:Item8 2021-12-31 11177920 dpl-frs:CostSales dpl-frs:Item8 2022-12-31 11177920 dpl-frs:DistributionCosts dpl-frs:Item8 2022-01-01 2022-12-31 11177920 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-01-01 2022-12-31 11177920 dpl-frs:Item9 2022-01-01 2022-12-31 11177920 dpl-frs:Item9 2021-12-31 11177920 dpl-frs:Item9 2022-12-31 11177920 dpl-frs:CostSales dpl-frs:Item9 2022-01-01 2022-12-31 11177920 dpl-frs:CostSales dpl-frs:Item9 2021-12-31 11177920 dpl-frs:CostSales dpl-frs:Item9 2022-12-31 11177920 dpl-frs:DistributionCosts dpl-frs:Item9 2022-01-01 2022-12-31 11177920 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-01-01 2022-12-31 11177920 dpl-frs:Item10 2022-01-01 2022-12-31 11177920 dpl-frs:Item10 2021-12-31 11177920 dpl-frs:Item10 2022-12-31 11177920 dpl-frs:CostSales dpl-frs:Item10 2022-01-01 2022-12-31 11177920 dpl-frs:CostSales dpl-frs:Item10 2021-12-31 11177920 dpl-frs:CostSales dpl-frs:Item10 2022-12-31 11177920 dpl-frs:DistributionCosts dpl-frs:Item10 2022-01-01 2022-12-31 11177920 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-01-01 2022-12-31 11177920 dpl-frs:Item11 2022-01-01 2022-12-31 11177920 dpl-frs:Item11 2021-12-31 11177920 dpl-frs:Item11 2022-12-31 11177920 dpl-frs:CostSales dpl-frs:Item11 2022-01-01 2022-12-31 11177920 dpl-frs:CostSales dpl-frs:Item11 2021-12-31 11177920 dpl-frs:CostSales dpl-frs:Item11 2022-12-31 11177920 dpl-frs:DistributionCosts dpl-frs:Item11 2022-01-01 2022-12-31 11177920 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-01-01 2022-12-31 11177920 dpl-frs:Item12 2022-01-01 2022-12-31 11177920 dpl-frs:Item12 2021-12-31 11177920 dpl-frs:Item12 2022-12-31 11177920 dpl-frs:CostSales dpl-frs:Item12 2022-01-01 2022-12-31 11177920 dpl-frs:CostSales dpl-frs:Item12 2021-12-31 11177920 dpl-frs:CostSales dpl-frs:Item12 2022-12-31 11177920 dpl-frs:DistributionCosts dpl-frs:Item12 2022-01-01 2022-12-31 11177920 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-01-01 2022-12-31 11177920 1 2022-01-01 2022-12-31 11177920 frs-countries:EnglandWales 2022-01-01 2022-12-31
Registered number: 11177920
Suffolk Golf Limited
Financial Statements
For The Year Ended 31 December 2023
Financial Statements
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 11177920
2023 2022
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 10,871 5,389
Cash at bank and in hand 166,066 162,459
176,937 167,848
Creditors: Amounts Falling Due Within One Year 5 (9,577 ) (13,005 )
NET CURRENT ASSETS (LIABILITIES) 167,360 154,843
TOTAL ASSETS LESS CURRENT LIABILITIES 167,360 154,843
NET ASSETS 167,360 154,843
RESERVES
Other reserves 37,457 34,740
Income and Expenditure Account 129,903 120,103
MEMBERS' FUNDS 167,360 154,843
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.
On behalf of the board
Mr Peter Sledmere
Director
Mr David Lockwood
Director
1st March 2024
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Suffolk Golf Limited is a private company, limited by guarantee, incorporated in England & Wales, registered number 11177920 . The registered office is 2 THIRD AVENUE, GLEMSFORD, SUDBURY, SUFFOLK, CO10 7QJ.
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. Taxation
Income tax expense represents the sum of the tax currently payable 
The tax currently payable is based on taxable non earned Income at the prevailing Rate for Corporation Tax. 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.
Current or deferred tax for the year is recognised in surplus or deficit, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
1 1
4. Debtors
2023 2022
£ £
Due within one year
Trade debtors 10,871 1,256
Prepayments and accrued income - 4,133
10,871 5,389
5. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 9,104 12,969
Corporation tax 473 36
9,577 13,005
Page 2
Page 3
6. 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