Acorah Software Products - Accounts Production 14.3.260 false true true 31 December 2022 1 January 2022 false 1 January 2023 31 December 2023 31 December 2023 11786277 Mr Steven Coates Mr Graham Jones Mr Paul Atherton Mr Steven Stegenwalner Mr Paul Chowdhry Mr James Strain iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11786277 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-12-31 11786277 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-12-31 11786277 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-12-31 11786277 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-12-31 11786277 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2023-01-01 2023-12-31 11786277 frs-core:AllSubsidiaries 2023-01-01 2023-12-31 11786277 frs-core:KeyManagementPersonnel 2023-01-01 2023-12-31 11786277 frs-core:EntitiesControlledByKeyManagementPersonnel 2023-01-01 2023-12-31 11786277 frs-core:OtherRelatedParties 2023-01-01 2023-12-31 11786277 2022-12-31 11786277 2023-12-31 11786277 2023-01-01 2023-12-31 11786277 frs-core:CurrentFinancialInstruments 2023-12-31 11786277 frs-core:CurrentFinancialInstruments 2023-01-01 2023-12-31 11786277 frs-core:Non-currentFinancialInstruments 2023-12-31 11786277 frs-core:Non-currentFinancialInstruments 2023-01-01 2023-12-31 11786277 frs-core:CurrentFinancialInstruments 2023-01-01 2023-12-31 11786277 frs-core:CurrentFinancialInstruments 2023-12-31 11786277 frs-core:AfterOneYear 2023-01-01 2023-12-31 11786277 frs-core:BetweenOneFiveYears 2023-01-01 2023-12-31 11786277 frs-core:BetweenOneFiveYears 2023-12-31 11786277 frs-core:ComputerEquipment 2023-12-31 11786277 frs-core:ComputerEquipment 2023-01-01 2023-12-31 11786277 frs-core:ComputerEquipment 2022-12-31 11786277 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-12-31 11786277 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-01-01 2023-12-31 11786277 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-12-31 11786277 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-12-31 11786277 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-01-01 2023-12-31 11786277 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-12-31 11786277 frs-core:FurnitureFittings 2023-12-31 11786277 frs-core:FurnitureFittings 2023-01-01 2023-12-31 11786277 frs-core:FurnitureFittings 2022-12-31 11786277 frs-core:NetGoodwill 2023-12-31 11786277 frs-core:NetGoodwill 2023-01-01 2023-12-31 11786277 frs-core:NetGoodwill 2022-12-31 11786277 frs-core:InvestmentPropertyIncludedWithinPPE 2023-12-31 11786277 frs-core:InvestmentPropertyIncludedWithinPPE 2023-01-01 2023-12-31 11786277 frs-core:InvestmentPropertyIncludedWithinPPE 2022-12-31 11786277 frs-core:LandBuildings 2023-12-31 11786277 frs-core:LandBuildings 2023-01-01 2023-12-31 11786277 frs-core:LandBuildings 2022-12-31 11786277 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-12-31 11786277 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-01-01 2023-12-31 11786277 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-12-31 11786277 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-12-31 11786277 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-01-01 2023-12-31 11786277 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-12-31 11786277 frs-core:MoreThanFiveYears 2023-01-01 2023-12-31 11786277 frs-core:MoreThanFiveYears 2023-12-31 11786277 frs-core:MotorVehicles 2023-12-31 11786277 frs-core:MotorVehicles 2023-01-01 2023-12-31 11786277 frs-core:MotorVehicles 2022-12-31 11786277 frs-core:OtherResidualIntangibleAssets 2023-12-31 11786277 frs-core:OtherResidualIntangibleAssets 2023-01-01 2023-12-31 11786277 frs-core:OtherResidualIntangibleAssets 2022-12-31 11786277 frs-core:PlantMachinery 2023-12-31 11786277 frs-core:PlantMachinery 2023-01-01 2023-12-31 11786277 frs-core:PlantMachinery 2022-12-31 11786277 frs-core:Secured 2023-12-31 11786277 frs-core:Unsecured 2023-12-31 11786277 frs-core:WithinOneYear 2023-01-01 2023-12-31 11786277 frs-core:WithinOneYear 2023-12-31 11786277 frs-core:CapitalRedemptionReserve 2023-01-01 2023-12-31 11786277 frs-core:CapitalRedemptionReserve 2022-12-31 11786277 frs-core:CapitalRedemptionReserve 2023-12-31 11786277 frs-core:OtherReservesSubtotal 2023-01-01 2023-12-31 11786277 frs-core:OtherReservesSubtotal 2022-12-31 11786277 frs-core:OtherReservesSubtotal 2023-12-31 11786277 frs-core:RevaluationReserve 2023-01-01 2023-12-31 11786277 frs-core:RevaluationReserve 2022-12-31 11786277 frs-core:RevaluationReserve 2023-12-31 11786277 frs-core:SharePremium 2023-01-01 2023-12-31 11786277 frs-core:SharePremium 2022-12-31 11786277 frs-core:SharePremium 2023-12-31 11786277 frs-core:ShareCapital 2023-01-01 2023-12-31 11786277 frs-core:ShareCapital 2022-12-31 11786277 frs-core:ShareCapital 2023-12-31 11786277 frs-core:RetainedEarningsAccumulatedLosses 2023-01-01 2023-12-31 11786277 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-12-31 11786277 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 11786277 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31 11786277 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 11786277 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-12-31 11786277 frs-countries:UnitedKingdom 2023-01-01 2023-12-31 11786277 frs-countries:Europe 2023-01-01 2023-12-31 11786277 frs-countries:NorthAmerica 2023-01-01 2023-12-31 11786277 frs-countries:SouthAmerica 2023-01-01 2023-12-31 11786277 frs-countries:Asia 2023-01-01 2023-12-31 11786277 frs-countries:RestWorldOutsideUK 2023-01-01 2023-12-31 11786277 frs-bus:HighestPaidDirector 2023-01-01 2023-12-31 11786277 frs-bus:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 11786277 frs-bus:CompanyLimitedByGuarantee 2023-01-01 2023-12-31 11786277 frs-bus:LimitedLiabilityPartnershipLLP 2023-01-01 2023-12-31 11786277 frs-bus:LimitedLiabilityPartnershipsSORP 2023-01-01 2023-12-31 11786277 frs-bus:FullAccounts 2023-01-01 2023-12-31 11786277 frs-bus:FilletedAccounts 2023-01-01 2023-12-31 11786277 frs-bus:AbridgedAccounts 2023-01-01 2023-12-31 11786277 frs-bus:FRS102 2023-01-01 2023-12-31 11786277 frs-bus:MediumEntities 2023-01-01 2023-12-31 11786277 frs-bus:SmallEntities 2023-01-01 2023-12-31 11786277 frs-bus:EntityHasNeverTraded 2023-01-01 2023-12-31 11786277 frs-bus:EntityNoLongerTradingButTradedInPast 2023-01-01 2023-12-31 11786277 frs-bus:Audited 2023-01-01 2023-12-31 11786277 frs-bus:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 11786277 frs-bus:AuditExemptWithAccountantsReport 2023-01-01 2023-12-31 11786277 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2023-01-01 2023-12-31 11786277 frs-bus:LargeCompaniesRegimeForAccounts 2023-01-01 2023-12-31 11786277 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2023-01-01 2023-12-31 11786277 frs-bus:SmallCompaniesRegimeForAccounts 2023-01-01 2023-12-31 11786277 frs-bus:LargeCompaniesRegimeForDirectorsReport 2023-01-01 2023-12-31 11786277 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2023-01-01 2023-12-31 11786277 frs-bus:SmallCompaniesRegimeForDirectorsReport 2023-01-01 2023-12-31 11786277 frs-bus:OrdinaryShareClass1 2023-01-01 2023-12-31 11786277 frs-bus:OrdinaryShareClass1 2022-12-31 11786277 frs-bus:OrdinaryShareClass1 2023-12-31 11786277 frs-bus:OrdinaryShareClass2 2023-01-01 2023-12-31 11786277 frs-bus:OrdinaryShareClass2 2022-12-31 11786277 frs-bus:OrdinaryShareClass2 2023-12-31 11786277 frs-bus:OrdinaryShareClass3 2023-01-01 2023-12-31 11786277 frs-bus:OrdinaryShareClass3 2022-12-31 11786277 frs-bus:OrdinaryShareClass3 2023-12-31 11786277 frs-bus:OrdinaryShareClass4 2023-01-01 2023-12-31 11786277 frs-bus:OrdinaryShareClass4 2022-12-31 11786277 frs-bus:OrdinaryShareClass4 2023-12-31 11786277 frs-bus:OrdinaryShareClass5 2023-01-01 2023-12-31 11786277 frs-bus:OrdinaryShareClass5 2022-12-31 11786277 frs-bus:OrdinaryShareClass5 2023-12-31 11786277 frs-bus:PreferenceShareClass1 2023-01-01 2023-12-31 11786277 frs-bus:PreferenceShareClass1 2022-12-31 11786277 frs-bus:PreferenceShareClass1 2023-12-31 11786277 frs-bus:PreferenceShareClass2 2023-01-01 2023-12-31 11786277 frs-bus:PreferenceShareClass2 2022-12-31 11786277 frs-bus:PreferenceShareClass2 2023-12-31 11786277 frs-bus:PreferenceShareClass3 2023-01-01 2023-12-31 11786277 frs-bus:PreferenceShareClass3 2022-12-31 11786277 frs-bus:PreferenceShareClass3 2023-12-31 11786277 frs-bus:PreferenceShareClass4 2023-01-01 2023-12-31 11786277 frs-bus:PreferenceShareClass4 2022-12-31 11786277 frs-bus:PreferenceShareClass4 2023-12-31 11786277 frs-bus:PreferenceShareClass5 2023-01-01 2023-12-31 11786277 frs-bus:PreferenceShareClass5 2022-12-31 11786277 frs-bus:PreferenceShareClass5 2023-12-31 11786277 1 2023-01-01 2023-12-31 11786277 1 2023-12-31 11786277 1 2023-01-01 2023-12-31 11786277 frs-core:LeasedAssets 2023-01-01 2023-12-31 11786277 frs-core:OwnedAssets 2023-01-01 2023-12-31 11786277 frs-core:CurrencyRisk 2023-01-01 2023-12-31 11786277 frs-core:MarketRisk 2023-01-01 2023-12-31 11786277 frs-core:InterestRateRisk 2023-01-01 2023-12-31 11786277 frs-core:DeferredTaxation 2023-01-01 2023-12-31 11786277 frs-core:DeferredTaxation 2022-12-31 11786277 frs-core:DeferredTaxation 2023-12-31 11786277 frs-core:OtherProvisionsContingentLiabilities 2023-01-01 2023-12-31 11786277 frs-core:OtherProvisionsContingentLiabilities 2022-12-31 11786277 frs-core:OtherProvisionsContingentLiabilities 2023-12-31 11786277 frs-core:ProvisionsDeferredTax 2023-12-31 11786277 frs-core:OtherDeferredTax 2023-12-31 11786277 frs-core:AcceleratedTaxDepreciationDeferredTax 2023-12-31 11786277 frs-core:TaxLossesCarry-forwardsDeferredTax 2023-12-31 11786277 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-12-31 11786277 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-01-01 2023-12-31 11786277 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-12-31 11786277 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-12-31 11786277 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-01-01 2023-12-31 11786277 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-12-31 11786277 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-12-31 11786277 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-01-01 2023-12-31 11786277 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-12-31 11786277 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-12-31 11786277 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-12-31 11786277 frs-core:RevaluationInvestmentPropertyDeferredTax 2023-12-31 11786277 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-12-31 11786277 frs-core:OtherPost-employmentBenefitsDeferredTax 2023-12-31 11786277 frs-core:Share-basedPaymentsDeferredTax 2023-12-31 11786277 frs-core:TaxCreditsDeferredTax 2023-12-31 11786277 frs-core:CostValuation 2022-12-31 11786277 frs-core:AdditionsToInvestments 2023-12-31 11786277 frs-core:DisposalsRepaymentsInvestments 2023-12-31 11786277 frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-12-31 11786277 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-12-31 11786277 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-12-31 11786277 frs-core:OtherIncreaseDecreaseInInvestments 2023-12-31 11786277 frs-core:CostValuation 2023-12-31 11786277 frs-core:ProvisionsForImpairmentInvestments 2022-12-31 11786277 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-12-31 11786277 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-12-31 11786277 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-12-31 11786277 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-12-31 11786277 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-12-31 11786277 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-12-31 11786277 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-12-31 11786277 frs-core:ProvisionsForImpairmentInvestments 2023-12-31 11786277 frs-core:ListedExchangeTraded 2023-12-31 11786277 frs-core:ListedExchangeTraded 2022-12-31 11786277 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-12-31 11786277 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-12-31 11786277 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-12-31 11786277 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-12-31 11786277 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-12-31 11786277 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-12-31 11786277 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-12-31 11786277 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-12-31 11786277 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 11786277 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-12-31 11786277 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-12-31 11786277 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-12-31 11786277 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-12-31 11786277 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-12-31 11786277 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-12-31 11786277 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-12-31 11786277 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-12-31 11786277 frs-core:UnlistedNon-exchangeTraded 2023-12-31 11786277 frs-core:UnlistedNon-exchangeTraded 2022-12-31 11786277 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-12-31 11786277 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 11786277 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 11786277 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 11786277 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 11786277 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 11786277 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 11786277 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-12-31 11786277 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 11786277 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 11786277 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 11786277 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 11786277 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 11786277 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-12-31 11786277 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 11786277 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 11786277 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 11786277 dpl-frs:CostSales 2023-01-01 2023-12-31 11786277 dpl-frs:CostSales 2022-12-31 11786277 dpl-frs:CostSales 2023-12-31 11786277 dpl-frs:DistributionCosts 2023-01-01 2023-12-31 11786277 dpl-frs:AdministrativeExpenses 2023-01-01 2023-12-31 11786277 frs-bus:Director1 2023-01-01 2023-12-31 11786277 frs-bus:Director1 2022-12-31 11786277 frs-bus:Director1 2023-12-31 11786277 frs-bus:Director2 2023-01-01 2023-12-31 11786277 frs-bus:Director2 2022-12-31 11786277 frs-bus:Director2 2023-12-31 11786277 frs-bus:Director3 2023-01-01 2023-12-31 11786277 frs-bus:Director3 2022-12-31 11786277 frs-bus:Director3 2023-12-31 11786277 frs-bus:Director4 2023-01-01 2023-12-31 11786277 frs-bus:Director4 2022-12-31 11786277 frs-bus:Director4 2023-12-31 11786277 frs-bus:Director5 2023-01-01 2023-12-31 11786277 frs-bus:Director5 2022-12-31 11786277 frs-bus:Director5 2023-12-31 11786277 frs-bus:Director6 2023-01-01 2023-12-31 11786277 frs-bus:Director6 2022-12-31 11786277 frs-bus:Director6 2023-12-31 11786277 frs-bus:Director7 2023-01-01 2023-12-31 11786277 frs-bus:Director7 2022-12-31 11786277 frs-bus:Director7 2023-12-31 11786277 1 2023-01-01 2023-12-31 11786277 frs-core:CurrentFinancialInstruments 1 2023-12-31 11786277 frs-core:Non-currentFinancialInstruments 1 2023-12-31 11786277 2 2023-01-01 2023-12-31 11786277 frs-core:CurrentFinancialInstruments 2 2023-12-31 11786277 frs-core:Non-currentFinancialInstruments 2 2023-12-31 11786277 3 2023-01-01 2023-12-31 11786277 frs-core:CurrentFinancialInstruments 3 2023-12-31 11786277 frs-core:Non-currentFinancialInstruments 3 2023-12-31 11786277 4 2023-01-01 2023-12-31 11786277 frs-core:CurrentFinancialInstruments 4 2023-12-31 11786277 frs-core:Non-currentFinancialInstruments 4 2023-12-31 11786277 5 2023-01-01 2023-12-31 11786277 frs-core:CurrentFinancialInstruments 5 2023-12-31 11786277 frs-core:Non-currentFinancialInstruments 5 2023-12-31 11786277 6 2023-01-01 2023-12-31 11786277 frs-core:CurrentFinancialInstruments 6 2023-12-31 11786277 frs-core:Non-currentFinancialInstruments 6 2023-12-31 11786277 7 2023-01-01 2023-12-31 11786277 frs-core:CurrentFinancialInstruments 7 2023-12-31 11786277 frs-core:Non-currentFinancialInstruments 7 2023-12-31 11786277 8 2023-01-01 2023-12-31 11786277 frs-core:CurrentFinancialInstruments 8 2023-12-31 11786277 frs-core:Non-currentFinancialInstruments 8 2023-12-31 11786277 9 2023-01-01 2023-12-31 11786277 frs-core:CurrentFinancialInstruments 9 2023-12-31 11786277 frs-core:Non-currentFinancialInstruments 9 2023-12-31 11786277 10 2023-01-01 2023-12-31 11786277 frs-core:CurrentFinancialInstruments 10 2023-12-31 11786277 frs-core:Non-currentFinancialInstruments 10 2023-12-31 11786277 11 2023-01-01 2023-12-31 11786277 frs-core:CurrentFinancialInstruments 11 2023-12-31 11786277 frs-core:Non-currentFinancialInstruments 11 2023-12-31 11786277 12 2023-01-01 2023-12-31 11786277 frs-core:CurrentFinancialInstruments 12 2023-12-31 11786277 frs-core:Non-currentFinancialInstruments 12 2023-12-31 11786277 13 2023-01-01 2023-12-31 11786277 frs-core:CurrentFinancialInstruments 13 2023-12-31 11786277 frs-core:Non-currentFinancialInstruments 13 2023-12-31 11786277 14 2023-01-01 2023-12-31 11786277 frs-core:CurrentFinancialInstruments 14 2023-12-31 11786277 frs-core:Non-currentFinancialInstruments 14 2023-12-31 11786277 15 2023-01-01 2023-12-31 11786277 frs-core:CurrentFinancialInstruments 15 2023-12-31 11786277 frs-core:Non-currentFinancialInstruments 15 2023-12-31 11786277 16 2023-01-01 2023-12-31 11786277 frs-core:CurrentFinancialInstruments 16 2023-12-31 11786277 frs-core:Non-currentFinancialInstruments 16 2023-12-31 11786277 17 2023-01-01 2023-12-31 11786277 frs-core:CurrentFinancialInstruments 17 2023-12-31 11786277 frs-core:Non-currentFinancialInstruments 17 2023-12-31 11786277 18 2023-01-01 2023-12-31 11786277 frs-core:CurrentFinancialInstruments 18 2023-12-31 11786277 frs-core:Non-currentFinancialInstruments 18 2023-12-31 11786277 19 2023-01-01 2023-12-31 11786277 frs-core:CurrentFinancialInstruments 19 2023-12-31 11786277 frs-core:Non-currentFinancialInstruments 19 2023-12-31 11786277 20 2023-01-01 2023-12-31 11786277 frs-core:CurrentFinancialInstruments 20 2023-12-31 11786277 frs-core:Non-currentFinancialInstruments 20 2023-12-31 11786277 dpl-frs:Item1 2023-01-01 2023-12-31 11786277 dpl-frs:Item1 2022-12-31 11786277 dpl-frs:Item1 2023-12-31 11786277 dpl-frs:CostSales dpl-frs:Item1 2023-01-01 2023-12-31 11786277 dpl-frs:CostSales dpl-frs:Item1 2022-12-31 11786277 dpl-frs:CostSales dpl-frs:Item1 2023-12-31 11786277 dpl-frs:DistributionCosts dpl-frs:Item1 2023-01-01 2023-12-31 11786277 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2023-01-01 2023-12-31 11786277 dpl-frs:Item2 2023-01-01 2023-12-31 11786277 dpl-frs:Item2 2022-12-31 11786277 dpl-frs:Item2 2023-12-31 11786277 dpl-frs:CostSales dpl-frs:Item2 2023-01-01 2023-12-31 11786277 dpl-frs:CostSales dpl-frs:Item2 2022-12-31 11786277 dpl-frs:CostSales dpl-frs:Item2 2023-12-31 11786277 dpl-frs:DistributionCosts dpl-frs:Item2 2023-01-01 2023-12-31 11786277 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2023-01-01 2023-12-31 11786277 dpl-frs:Item3 2023-01-01 2023-12-31 11786277 dpl-frs:Item3 2022-12-31 11786277 dpl-frs:Item3 2023-12-31 11786277 dpl-frs:CostSales dpl-frs:Item3 2023-01-01 2023-12-31 11786277 dpl-frs:CostSales dpl-frs:Item3 2022-12-31 11786277 dpl-frs:CostSales dpl-frs:Item3 2023-12-31 11786277 dpl-frs:DistributionCosts dpl-frs:Item3 2023-01-01 2023-12-31 11786277 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2023-01-01 2023-12-31 11786277 dpl-frs:Item4 2023-01-01 2023-12-31 11786277 dpl-frs:Item4 2022-12-31 11786277 dpl-frs:Item4 2023-12-31 11786277 dpl-frs:CostSales dpl-frs:Item4 2023-01-01 2023-12-31 11786277 dpl-frs:CostSales dpl-frs:Item4 2022-12-31 11786277 dpl-frs:CostSales dpl-frs:Item4 2023-12-31 11786277 dpl-frs:DistributionCosts dpl-frs:Item4 2023-01-01 2023-12-31 11786277 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2023-01-01 2023-12-31 11786277 dpl-frs:Item5 2023-01-01 2023-12-31 11786277 dpl-frs:Item5 2022-12-31 11786277 dpl-frs:Item5 2023-12-31 11786277 dpl-frs:CostSales dpl-frs:Item5 2023-01-01 2023-12-31 11786277 dpl-frs:CostSales dpl-frs:Item5 2022-12-31 11786277 dpl-frs:CostSales dpl-frs:Item5 2023-12-31 11786277 dpl-frs:DistributionCosts dpl-frs:Item5 2023-01-01 2023-12-31 11786277 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2023-01-01 2023-12-31 11786277 dpl-frs:Item6 2023-01-01 2023-12-31 11786277 dpl-frs:Item6 2022-12-31 11786277 dpl-frs:Item6 2023-12-31 11786277 dpl-frs:CostSales dpl-frs:Item6 2023-01-01 2023-12-31 11786277 dpl-frs:CostSales dpl-frs:Item6 2022-12-31 11786277 dpl-frs:CostSales dpl-frs:Item6 2023-12-31 11786277 dpl-frs:DistributionCosts dpl-frs:Item6 2023-01-01 2023-12-31 11786277 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2023-01-01 2023-12-31 11786277 dpl-frs:Item7 2023-01-01 2023-12-31 11786277 dpl-frs:Item7 2022-12-31 11786277 dpl-frs:Item7 2023-12-31 11786277 dpl-frs:CostSales dpl-frs:Item7 2023-01-01 2023-12-31 11786277 dpl-frs:CostSales dpl-frs:Item7 2022-12-31 11786277 dpl-frs:CostSales dpl-frs:Item7 2023-12-31 11786277 dpl-frs:DistributionCosts dpl-frs:Item7 2023-01-01 2023-12-31 11786277 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2023-01-01 2023-12-31 11786277 dpl-frs:Item8 2023-01-01 2023-12-31 11786277 dpl-frs:Item8 2022-12-31 11786277 dpl-frs:Item8 2023-12-31 11786277 dpl-frs:CostSales dpl-frs:Item8 2023-01-01 2023-12-31 11786277 dpl-frs:CostSales dpl-frs:Item8 2022-12-31 11786277 dpl-frs:CostSales dpl-frs:Item8 2023-12-31 11786277 dpl-frs:DistributionCosts dpl-frs:Item8 2023-01-01 2023-12-31 11786277 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2023-01-01 2023-12-31 11786277 dpl-frs:Item9 2023-01-01 2023-12-31 11786277 dpl-frs:Item9 2022-12-31 11786277 dpl-frs:Item9 2023-12-31 11786277 dpl-frs:CostSales dpl-frs:Item9 2023-01-01 2023-12-31 11786277 dpl-frs:CostSales dpl-frs:Item9 2022-12-31 11786277 dpl-frs:CostSales dpl-frs:Item9 2023-12-31 11786277 dpl-frs:DistributionCosts dpl-frs:Item9 2023-01-01 2023-12-31 11786277 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2023-01-01 2023-12-31 11786277 dpl-frs:Item10 2023-01-01 2023-12-31 11786277 dpl-frs:Item10 2022-12-31 11786277 dpl-frs:Item10 2023-12-31 11786277 dpl-frs:CostSales dpl-frs:Item10 2023-01-01 2023-12-31 11786277 dpl-frs:CostSales dpl-frs:Item10 2022-12-31 11786277 dpl-frs:CostSales dpl-frs:Item10 2023-12-31 11786277 dpl-frs:DistributionCosts dpl-frs:Item10 2023-01-01 2023-12-31 11786277 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2023-01-01 2023-12-31 11786277 dpl-frs:Item11 2023-01-01 2023-12-31 11786277 dpl-frs:Item11 2022-12-31 11786277 dpl-frs:Item11 2023-12-31 11786277 dpl-frs:CostSales dpl-frs:Item11 2023-01-01 2023-12-31 11786277 dpl-frs:CostSales dpl-frs:Item11 2022-12-31 11786277 dpl-frs:CostSales dpl-frs:Item11 2023-12-31 11786277 dpl-frs:DistributionCosts dpl-frs:Item11 2023-01-01 2023-12-31 11786277 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2023-01-01 2023-12-31 11786277 dpl-frs:Item12 2023-01-01 2023-12-31 11786277 dpl-frs:Item12 2022-12-31 11786277 dpl-frs:Item12 2023-12-31 11786277 dpl-frs:CostSales dpl-frs:Item12 2023-01-01 2023-12-31 11786277 dpl-frs:CostSales dpl-frs:Item12 2022-12-31 11786277 dpl-frs:CostSales dpl-frs:Item12 2023-12-31 11786277 dpl-frs:DistributionCosts dpl-frs:Item12 2023-01-01 2023-12-31 11786277 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2023-01-01 2023-12-31 11786277 1 2023-01-01 2023-12-31 11786277 frs-countries:EnglandWales 2023-01-01 2023-12-31 11786277 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-12-31 11786277 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-12-31 11786277 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-12-31 11786277 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-12-31 11786277 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-01-01 2022-12-31 11786277 frs-core:AllSubsidiaries 2022-01-01 2022-12-31 11786277 frs-core:KeyManagementPersonnel 2022-01-01 2022-12-31 11786277 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-01-01 2022-12-31 11786277 frs-core:OtherRelatedParties 2022-01-01 2022-12-31 11786277 2021-12-31 11786277 2022-12-31 11786277 2022-01-01 2022-12-31 11786277 frs-core:CurrentFinancialInstruments 2022-12-31 11786277 frs-core:CurrentFinancialInstruments 2022-01-01 2022-12-31 11786277 frs-core:Non-currentFinancialInstruments 2022-12-31 11786277 frs-core:Non-currentFinancialInstruments 2022-01-01 2022-12-31 11786277 frs-core:CurrentFinancialInstruments 2022-01-01 2022-12-31 11786277 frs-core:CurrentFinancialInstruments 2022-12-31 11786277 frs-core:AfterOneYear 2022-01-01 2022-12-31 11786277 frs-core:BetweenOneFiveYears 2022-01-01 2022-12-31 11786277 frs-core:BetweenOneFiveYears 2022-12-31 11786277 frs-core:ComputerEquipment 2022-12-31 11786277 frs-core:ComputerEquipment 2022-01-01 2022-12-31 11786277 frs-core:ComputerEquipment 2021-12-31 11786277 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-12-31 11786277 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-01-01 2022-12-31 11786277 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-12-31 11786277 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-12-31 11786277 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-01-01 2022-12-31 11786277 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-12-31 11786277 frs-core:FurnitureFittings 2022-12-31 11786277 frs-core:FurnitureFittings 2022-01-01 2022-12-31 11786277 frs-core:FurnitureFittings 2021-12-31 11786277 frs-core:NetGoodwill 2022-12-31 11786277 frs-core:NetGoodwill 2022-01-01 2022-12-31 11786277 frs-core:NetGoodwill 2021-12-31 11786277 frs-core:InvestmentPropertyIncludedWithinPPE 2022-12-31 11786277 frs-core:InvestmentPropertyIncludedWithinPPE 2022-01-01 2022-12-31 11786277 frs-core:InvestmentPropertyIncludedWithinPPE 2021-12-31 11786277 frs-core:LandBuildings 2022-12-31 11786277 frs-core:LandBuildings 2022-01-01 2022-12-31 11786277 frs-core:LandBuildings 2021-12-31 11786277 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-12-31 11786277 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-01-01 2022-12-31 11786277 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-12-31 11786277 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-12-31 11786277 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-01-01 2022-12-31 11786277 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-12-31 11786277 frs-core:MoreThanFiveYears 2022-01-01 2022-12-31 11786277 frs-core:MoreThanFiveYears 2022-12-31 11786277 frs-core:MotorVehicles 2022-12-31 11786277 frs-core:MotorVehicles 2022-01-01 2022-12-31 11786277 frs-core:MotorVehicles 2021-12-31 11786277 frs-core:OtherResidualIntangibleAssets 2022-12-31 11786277 frs-core:OtherResidualIntangibleAssets 2022-01-01 2022-12-31 11786277 frs-core:OtherResidualIntangibleAssets 2021-12-31 11786277 frs-core:PlantMachinery 2022-12-31 11786277 frs-core:PlantMachinery 2022-01-01 2022-12-31 11786277 frs-core:PlantMachinery 2021-12-31 11786277 frs-core:Secured 2022-12-31 11786277 frs-core:Unsecured 2022-12-31 11786277 frs-core:WithinOneYear 2022-01-01 2022-12-31 11786277 frs-core:WithinOneYear 2022-12-31 11786277 frs-core:CapitalRedemptionReserve 2022-01-01 2022-12-31 11786277 frs-core:CapitalRedemptionReserve 2021-12-31 11786277 frs-core:CapitalRedemptionReserve 2022-12-31 11786277 frs-core:OtherReservesSubtotal 2022-01-01 2022-12-31 11786277 frs-core:OtherReservesSubtotal 2021-12-31 11786277 frs-core:OtherReservesSubtotal 2022-12-31 11786277 frs-core:RevaluationReserve 2022-01-01 2022-12-31 11786277 frs-core:RevaluationReserve 2021-12-31 11786277 frs-core:RevaluationReserve 2022-12-31 11786277 frs-core:SharePremium 2022-01-01 2022-12-31 11786277 frs-core:SharePremium 2021-12-31 11786277 frs-core:SharePremium 2022-12-31 11786277 frs-core:ShareCapital 2022-01-01 2022-12-31 11786277 frs-core:ShareCapital 2021-12-31 11786277 frs-core:ShareCapital 2022-12-31 11786277 frs-core:RetainedEarningsAccumulatedLosses 2022-01-01 2022-12-31 11786277 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-12-31 11786277 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31 11786277 frs-core:RetainedEarningsAccumulatedLosses 2021-12-31 11786277 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31 11786277 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-12-31 11786277 frs-countries:UnitedKingdom 2022-01-01 2022-12-31 11786277 frs-countries:Europe 2022-01-01 2022-12-31 11786277 frs-countries:NorthAmerica 2022-01-01 2022-12-31 11786277 frs-countries:SouthAmerica 2022-01-01 2022-12-31 11786277 frs-countries:Asia 2022-01-01 2022-12-31 11786277 frs-countries:RestWorldOutsideUK 2022-01-01 2022-12-31 11786277 frs-bus:HighestPaidDirector 2022-01-01 2022-12-31 11786277 frs-bus:PrivateLimitedCompanyLtd 2022-01-01 2022-12-31 11786277 frs-bus:CompanyLimitedByGuarantee 2022-01-01 2022-12-31 11786277 frs-bus:LimitedLiabilityPartnershipLLP 2022-01-01 2022-12-31 11786277 frs-bus:LimitedLiabilityPartnershipsSORP 2022-01-01 2022-12-31 11786277 frs-bus:FullAccounts 2022-01-01 2022-12-31 11786277 frs-bus:FilletedAccounts 2022-01-01 2022-12-31 11786277 frs-bus:AbridgedAccounts 2022-01-01 2022-12-31 11786277 frs-bus:FRS102 2022-01-01 2022-12-31 11786277 frs-bus:MediumEntities 2022-01-01 2022-12-31 11786277 frs-bus:SmallEntities 2022-01-01 2022-12-31 11786277 frs-bus:EntityHasNeverTraded 2022-01-01 2022-12-31 11786277 frs-bus:EntityNoLongerTradingButTradedInPast 2022-01-01 2022-12-31 11786277 frs-bus:Audited 2022-01-01 2022-12-31 11786277 frs-bus:AuditExempt-NoAccountantsReport 2022-01-01 2022-12-31 11786277 frs-bus:AuditExemptWithAccountantsReport 2022-01-01 2022-12-31 11786277 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-01-01 2022-12-31 11786277 frs-bus:LargeCompaniesRegimeForAccounts 2022-01-01 2022-12-31 11786277 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-01-01 2022-12-31 11786277 frs-bus:SmallCompaniesRegimeForAccounts 2022-01-01 2022-12-31 11786277 frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-01-01 2022-12-31 11786277 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-01-01 2022-12-31 11786277 frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-01-01 2022-12-31 11786277 frs-bus:OrdinaryShareClass1 2022-01-01 2022-12-31 11786277 frs-bus:OrdinaryShareClass1 2021-12-31 11786277 frs-bus:OrdinaryShareClass1 2022-12-31 11786277 frs-bus:OrdinaryShareClass2 2022-01-01 2022-12-31 11786277 frs-bus:OrdinaryShareClass2 2021-12-31 11786277 frs-bus:OrdinaryShareClass2 2022-12-31 11786277 frs-bus:OrdinaryShareClass3 2022-01-01 2022-12-31 11786277 frs-bus:OrdinaryShareClass3 2021-12-31 11786277 frs-bus:OrdinaryShareClass3 2022-12-31 11786277 frs-bus:OrdinaryShareClass4 2022-01-01 2022-12-31 11786277 frs-bus:OrdinaryShareClass4 2021-12-31 11786277 frs-bus:OrdinaryShareClass4 2022-12-31 11786277 frs-bus:OrdinaryShareClass5 2022-01-01 2022-12-31 11786277 frs-bus:OrdinaryShareClass5 2021-12-31 11786277 frs-bus:OrdinaryShareClass5 2022-12-31 11786277 frs-bus:PreferenceShareClass1 2022-01-01 2022-12-31 11786277 frs-bus:PreferenceShareClass1 2021-12-31 11786277 frs-bus:PreferenceShareClass1 2022-12-31 11786277 frs-bus:PreferenceShareClass2 2022-01-01 2022-12-31 11786277 frs-bus:PreferenceShareClass2 2021-12-31 11786277 frs-bus:PreferenceShareClass2 2022-12-31 11786277 frs-bus:PreferenceShareClass3 2022-01-01 2022-12-31 11786277 frs-bus:PreferenceShareClass3 2021-12-31 11786277 frs-bus:PreferenceShareClass3 2022-12-31 11786277 frs-bus:PreferenceShareClass4 2022-01-01 2022-12-31 11786277 frs-bus:PreferenceShareClass4 2021-12-31 11786277 frs-bus:PreferenceShareClass4 2022-12-31 11786277 frs-bus:PreferenceShareClass5 2022-01-01 2022-12-31 11786277 frs-bus:PreferenceShareClass5 2021-12-31 11786277 frs-bus:PreferenceShareClass5 2022-12-31 11786277 1 2022-01-01 2022-12-31 11786277 1 2022-12-31 11786277 1 2022-01-01 2022-12-31 11786277 frs-core:LeasedAssets 2022-01-01 2022-12-31 11786277 frs-core:OwnedAssets 2022-01-01 2022-12-31 11786277 frs-core:CurrencyRisk 2022-01-01 2022-12-31 11786277 frs-core:MarketRisk 2022-01-01 2022-12-31 11786277 frs-core:InterestRateRisk 2022-01-01 2022-12-31 11786277 frs-core:DeferredTaxation 2022-01-01 2022-12-31 11786277 frs-core:DeferredTaxation 2021-12-31 11786277 frs-core:DeferredTaxation 2022-12-31 11786277 frs-core:OtherProvisionsContingentLiabilities 2022-01-01 2022-12-31 11786277 frs-core:OtherProvisionsContingentLiabilities 2021-12-31 11786277 frs-core:OtherProvisionsContingentLiabilities 2022-12-31 11786277 frs-core:ProvisionsDeferredTax 2022-12-31 11786277 frs-core:OtherDeferredTax 2022-12-31 11786277 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-12-31 11786277 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-12-31 11786277 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-12-31 11786277 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-01-01 2022-12-31 11786277 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-12-31 11786277 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-12-31 11786277 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-01-01 2022-12-31 11786277 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-12-31 11786277 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-12-31 11786277 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-01-01 2022-12-31 11786277 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-12-31 11786277 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-12-31 11786277 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-12-31 11786277 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-12-31 11786277 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-12-31 11786277 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-12-31 11786277 frs-core:Share-basedPaymentsDeferredTax 2022-12-31 11786277 frs-core:TaxCreditsDeferredTax 2022-12-31 11786277 frs-core:CostValuation 2021-12-31 11786277 frs-core:AdditionsToInvestments 2022-12-31 11786277 frs-core:DisposalsRepaymentsInvestments 2022-12-31 11786277 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-12-31 11786277 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-12-31 11786277 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-12-31 11786277 frs-core:OtherIncreaseDecreaseInInvestments 2022-12-31 11786277 frs-core:CostValuation 2022-12-31 11786277 frs-core:ProvisionsForImpairmentInvestments 2021-12-31 11786277 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-12-31 11786277 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-12-31 11786277 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-12-31 11786277 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-12-31 11786277 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-12-31 11786277 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-12-31 11786277 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-12-31 11786277 frs-core:ProvisionsForImpairmentInvestments 2022-12-31 11786277 frs-core:ListedExchangeTraded 2022-12-31 11786277 frs-core:ListedExchangeTraded 2021-12-31 11786277 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-12-31 11786277 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-12-31 11786277 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-12-31 11786277 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-12-31 11786277 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-12-31 11786277 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-12-31 11786277 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-12-31 11786277 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-12-31 11786277 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 11786277 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 11786277 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 11786277 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 11786277 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 11786277 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-12-31 11786277 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 11786277 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 11786277 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 11786277 frs-core:UnlistedNon-exchangeTraded 2022-12-31 11786277 frs-core:UnlistedNon-exchangeTraded 2021-12-31 11786277 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-12-31 11786277 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 11786277 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 11786277 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 11786277 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 11786277 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 11786277 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 11786277 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-12-31 11786277 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 11786277 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 11786277 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 11786277 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 11786277 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 11786277 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-12-31 11786277 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 11786277 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 11786277 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 11786277 dpl-frs:CostSales 2022-01-01 2022-12-31 11786277 dpl-frs:CostSales 2021-12-31 11786277 dpl-frs:CostSales 2022-12-31 11786277 dpl-frs:DistributionCosts 2022-01-01 2022-12-31 11786277 dpl-frs:AdministrativeExpenses 2022-01-01 2022-12-31 11786277 frs-bus:Director1 2022-01-01 2022-12-31 11786277 frs-bus:Director1 2021-12-31 11786277 frs-bus:Director1 2022-12-31 11786277 frs-bus:Director2 2022-01-01 2022-12-31 11786277 frs-bus:Director2 2021-12-31 11786277 frs-bus:Director2 2022-12-31 11786277 frs-bus:Director3 2022-01-01 2022-12-31 11786277 frs-bus:Director3 2021-12-31 11786277 frs-bus:Director3 2022-12-31 11786277 frs-bus:Director4 2022-01-01 2022-12-31 11786277 frs-bus:Director4 2021-12-31 11786277 frs-bus:Director4 2022-12-31 11786277 frs-bus:Director5 2022-01-01 2022-12-31 11786277 frs-bus:Director5 2021-12-31 11786277 frs-bus:Director5 2022-12-31 11786277 frs-bus:Director6 2022-01-01 2022-12-31 11786277 frs-bus:Director6 2021-12-31 11786277 frs-bus:Director6 2022-12-31 11786277 frs-bus:Director7 2022-01-01 2022-12-31 11786277 frs-bus:Director7 2021-12-31 11786277 frs-bus:Director7 2022-12-31 11786277 1 2022-01-01 2022-12-31 11786277 frs-core:CurrentFinancialInstruments 1 2022-12-31 11786277 frs-core:Non-currentFinancialInstruments 1 2022-12-31 11786277 2 2022-01-01 2022-12-31 11786277 frs-core:CurrentFinancialInstruments 2 2022-12-31 11786277 frs-core:Non-currentFinancialInstruments 2 2022-12-31 11786277 3 2022-01-01 2022-12-31 11786277 frs-core:CurrentFinancialInstruments 3 2022-12-31 11786277 frs-core:Non-currentFinancialInstruments 3 2022-12-31 11786277 4 2022-01-01 2022-12-31 11786277 frs-core:CurrentFinancialInstruments 4 2022-12-31 11786277 frs-core:Non-currentFinancialInstruments 4 2022-12-31 11786277 5 2022-01-01 2022-12-31 11786277 frs-core:CurrentFinancialInstruments 5 2022-12-31 11786277 frs-core:Non-currentFinancialInstruments 5 2022-12-31 11786277 6 2022-01-01 2022-12-31 11786277 frs-core:CurrentFinancialInstruments 6 2022-12-31 11786277 frs-core:Non-currentFinancialInstruments 6 2022-12-31 11786277 7 2022-01-01 2022-12-31 11786277 frs-core:CurrentFinancialInstruments 7 2022-12-31 11786277 frs-core:Non-currentFinancialInstruments 7 2022-12-31 11786277 8 2022-01-01 2022-12-31 11786277 frs-core:CurrentFinancialInstruments 8 2022-12-31 11786277 frs-core:Non-currentFinancialInstruments 8 2022-12-31 11786277 9 2022-01-01 2022-12-31 11786277 frs-core:CurrentFinancialInstruments 9 2022-12-31 11786277 frs-core:Non-currentFinancialInstruments 9 2022-12-31 11786277 10 2022-01-01 2022-12-31 11786277 frs-core:CurrentFinancialInstruments 10 2022-12-31 11786277 frs-core:Non-currentFinancialInstruments 10 2022-12-31 11786277 11 2022-01-01 2022-12-31 11786277 frs-core:CurrentFinancialInstruments 11 2022-12-31 11786277 frs-core:Non-currentFinancialInstruments 11 2022-12-31 11786277 12 2022-01-01 2022-12-31 11786277 frs-core:CurrentFinancialInstruments 12 2022-12-31 11786277 frs-core:Non-currentFinancialInstruments 12 2022-12-31 11786277 13 2022-01-01 2022-12-31 11786277 frs-core:CurrentFinancialInstruments 13 2022-12-31 11786277 frs-core:Non-currentFinancialInstruments 13 2022-12-31 11786277 14 2022-01-01 2022-12-31 11786277 frs-core:CurrentFinancialInstruments 14 2022-12-31 11786277 frs-core:Non-currentFinancialInstruments 14 2022-12-31 11786277 15 2022-01-01 2022-12-31 11786277 frs-core:CurrentFinancialInstruments 15 2022-12-31 11786277 frs-core:Non-currentFinancialInstruments 15 2022-12-31 11786277 16 2022-01-01 2022-12-31 11786277 frs-core:CurrentFinancialInstruments 16 2022-12-31 11786277 frs-core:Non-currentFinancialInstruments 16 2022-12-31 11786277 17 2022-01-01 2022-12-31 11786277 frs-core:CurrentFinancialInstruments 17 2022-12-31 11786277 frs-core:Non-currentFinancialInstruments 17 2022-12-31 11786277 18 2022-01-01 2022-12-31 11786277 frs-core:CurrentFinancialInstruments 18 2022-12-31 11786277 frs-core:Non-currentFinancialInstruments 18 2022-12-31 11786277 19 2022-01-01 2022-12-31 11786277 frs-core:CurrentFinancialInstruments 19 2022-12-31 11786277 frs-core:Non-currentFinancialInstruments 19 2022-12-31 11786277 20 2022-01-01 2022-12-31 11786277 frs-core:CurrentFinancialInstruments 20 2022-12-31 11786277 frs-core:Non-currentFinancialInstruments 20 2022-12-31 11786277 dpl-frs:Item1 2022-01-01 2022-12-31 11786277 dpl-frs:Item1 2021-12-31 11786277 dpl-frs:Item1 2022-12-31 11786277 dpl-frs:CostSales dpl-frs:Item1 2022-01-01 2022-12-31 11786277 dpl-frs:CostSales dpl-frs:Item1 2021-12-31 11786277 dpl-frs:CostSales dpl-frs:Item1 2022-12-31 11786277 dpl-frs:DistributionCosts dpl-frs:Item1 2022-01-01 2022-12-31 11786277 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-01-01 2022-12-31 11786277 dpl-frs:Item2 2022-01-01 2022-12-31 11786277 dpl-frs:Item2 2021-12-31 11786277 dpl-frs:Item2 2022-12-31 11786277 dpl-frs:CostSales dpl-frs:Item2 2022-01-01 2022-12-31 11786277 dpl-frs:CostSales dpl-frs:Item2 2021-12-31 11786277 dpl-frs:CostSales dpl-frs:Item2 2022-12-31 11786277 dpl-frs:DistributionCosts dpl-frs:Item2 2022-01-01 2022-12-31 11786277 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-01-01 2022-12-31 11786277 dpl-frs:Item3 2022-01-01 2022-12-31 11786277 dpl-frs:Item3 2021-12-31 11786277 dpl-frs:Item3 2022-12-31 11786277 dpl-frs:CostSales dpl-frs:Item3 2022-01-01 2022-12-31 11786277 dpl-frs:CostSales dpl-frs:Item3 2021-12-31 11786277 dpl-frs:CostSales dpl-frs:Item3 2022-12-31 11786277 dpl-frs:DistributionCosts dpl-frs:Item3 2022-01-01 2022-12-31 11786277 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-01-01 2022-12-31 11786277 dpl-frs:Item4 2022-01-01 2022-12-31 11786277 dpl-frs:Item4 2021-12-31 11786277 dpl-frs:Item4 2022-12-31 11786277 dpl-frs:CostSales dpl-frs:Item4 2022-01-01 2022-12-31 11786277 dpl-frs:CostSales dpl-frs:Item4 2021-12-31 11786277 dpl-frs:CostSales dpl-frs:Item4 2022-12-31 11786277 dpl-frs:DistributionCosts dpl-frs:Item4 2022-01-01 2022-12-31 11786277 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-01-01 2022-12-31 11786277 dpl-frs:Item5 2022-01-01 2022-12-31 11786277 dpl-frs:Item5 2021-12-31 11786277 dpl-frs:Item5 2022-12-31 11786277 dpl-frs:CostSales dpl-frs:Item5 2022-01-01 2022-12-31 11786277 dpl-frs:CostSales dpl-frs:Item5 2021-12-31 11786277 dpl-frs:CostSales dpl-frs:Item5 2022-12-31 11786277 dpl-frs:DistributionCosts dpl-frs:Item5 2022-01-01 2022-12-31 11786277 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-01-01 2022-12-31 11786277 dpl-frs:Item6 2022-01-01 2022-12-31 11786277 dpl-frs:Item6 2021-12-31 11786277 dpl-frs:Item6 2022-12-31 11786277 dpl-frs:CostSales dpl-frs:Item6 2022-01-01 2022-12-31 11786277 dpl-frs:CostSales dpl-frs:Item6 2021-12-31 11786277 dpl-frs:CostSales dpl-frs:Item6 2022-12-31 11786277 dpl-frs:DistributionCosts dpl-frs:Item6 2022-01-01 2022-12-31 11786277 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-01-01 2022-12-31 11786277 dpl-frs:Item7 2022-01-01 2022-12-31 11786277 dpl-frs:Item7 2021-12-31 11786277 dpl-frs:Item7 2022-12-31 11786277 dpl-frs:CostSales dpl-frs:Item7 2022-01-01 2022-12-31 11786277 dpl-frs:CostSales dpl-frs:Item7 2021-12-31 11786277 dpl-frs:CostSales dpl-frs:Item7 2022-12-31 11786277 dpl-frs:DistributionCosts dpl-frs:Item7 2022-01-01 2022-12-31 11786277 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-01-01 2022-12-31 11786277 dpl-frs:Item8 2022-01-01 2022-12-31 11786277 dpl-frs:Item8 2021-12-31 11786277 dpl-frs:Item8 2022-12-31 11786277 dpl-frs:CostSales dpl-frs:Item8 2022-01-01 2022-12-31 11786277 dpl-frs:CostSales dpl-frs:Item8 2021-12-31 11786277 dpl-frs:CostSales dpl-frs:Item8 2022-12-31 11786277 dpl-frs:DistributionCosts dpl-frs:Item8 2022-01-01 2022-12-31 11786277 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-01-01 2022-12-31 11786277 dpl-frs:Item9 2022-01-01 2022-12-31 11786277 dpl-frs:Item9 2021-12-31 11786277 dpl-frs:Item9 2022-12-31 11786277 dpl-frs:CostSales dpl-frs:Item9 2022-01-01 2022-12-31 11786277 dpl-frs:CostSales dpl-frs:Item9 2021-12-31 11786277 dpl-frs:CostSales dpl-frs:Item9 2022-12-31 11786277 dpl-frs:DistributionCosts dpl-frs:Item9 2022-01-01 2022-12-31 11786277 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-01-01 2022-12-31 11786277 dpl-frs:Item10 2022-01-01 2022-12-31 11786277 dpl-frs:Item10 2021-12-31 11786277 dpl-frs:Item10 2022-12-31 11786277 dpl-frs:CostSales dpl-frs:Item10 2022-01-01 2022-12-31 11786277 dpl-frs:CostSales dpl-frs:Item10 2021-12-31 11786277 dpl-frs:CostSales dpl-frs:Item10 2022-12-31 11786277 dpl-frs:DistributionCosts dpl-frs:Item10 2022-01-01 2022-12-31 11786277 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-01-01 2022-12-31 11786277 dpl-frs:Item11 2022-01-01 2022-12-31 11786277 dpl-frs:Item11 2021-12-31 11786277 dpl-frs:Item11 2022-12-31 11786277 dpl-frs:CostSales dpl-frs:Item11 2022-01-01 2022-12-31 11786277 dpl-frs:CostSales dpl-frs:Item11 2021-12-31 11786277 dpl-frs:CostSales dpl-frs:Item11 2022-12-31 11786277 dpl-frs:DistributionCosts dpl-frs:Item11 2022-01-01 2022-12-31 11786277 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-01-01 2022-12-31 11786277 dpl-frs:Item12 2022-01-01 2022-12-31 11786277 dpl-frs:Item12 2021-12-31 11786277 dpl-frs:Item12 2022-12-31 11786277 dpl-frs:CostSales dpl-frs:Item12 2022-01-01 2022-12-31 11786277 dpl-frs:CostSales dpl-frs:Item12 2021-12-31 11786277 dpl-frs:CostSales dpl-frs:Item12 2022-12-31 11786277 dpl-frs:DistributionCosts dpl-frs:Item12 2022-01-01 2022-12-31 11786277 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-01-01 2022-12-31 11786277 1 2022-01-01 2022-12-31 11786277 frs-countries:EnglandWales 2022-01-01 2022-12-31
Registered number: 11786277
Brainnwave Group Limited
Unaudited Financial Statements
For The Year Ended 31 December 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 11786277
2023 2022
Notes £ £ £ £
FIXED ASSETS
Investments 4 2,014,978 2,014,978
2,014,978 2,014,978
CURRENT ASSETS
Debtors 5 2,968,205 1,798,330
Cash at bank and in hand 883 1,174,980
2,969,088 2,973,310
Creditors: Amounts Falling Due Within One Year 6 (5,379 ) (23 )
NET CURRENT ASSETS (LIABILITIES) 2,963,709 2,973,287
TOTAL ASSETS LESS CURRENT LIABILITIES 4,978,687 4,988,265
NET ASSETS 4,978,687 4,988,265
CAPITAL AND RESERVES
Called up share capital 7 342,991 342,991
Share premium account 5,893,373 5,893,373
Profit and Loss Account (1,257,677 ) (1,248,099 )
SHAREHOLDERS' FUNDS 4,978,687 4,988,265
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 Profit and Loss Account.
On behalf of the board
Mr Steven Coates
Director
05/02/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Brainnwave Group Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11786277 . The registered office is 207 Regent Street, Level 3, London, W1B 3HH.
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. Financial Instruments
Trade and other debtors / creditors

Trade and other debtors are recognised initially at transaction price less attributable transaction costs. Trade and other creditors are recognised initially at transaction price plus attributable transaction costs. Subsequent to initial recognition they are measured at amortised cost using the effective interest method, less any impairment losses in the case of trade debtors. If the arrangement constitutes a financing transaction, for example if payment is deferred beyond normal business terms, then it is measured at the present value of future payments discounted at a market rate of instrument for a similar debt instrument.

Cash and cash equivalents
Cash and cash equivalents comprise cash balances and call deposits.

2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, 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.
2.5. Related Party Exemption
The company has taken advantage of the exemption available under FRS 102 not to disclose related party transactions with wholly owned subsidiaries within the group.

2.6. Preparation of Consolidated Financial Statements
Under Financial Reporting Standard 102, Section 1A, the company is exempt from the requirement to prepare consolidated financial statements on the grounds that it qualifies as a small group. These financial statements present information about the company as an individual undertaking and not about its group.

Page 3
Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2022: NIL)
- -
4. Investments
Unlisted
£
Cost
As at 1 January 2023 2,014,978
As at 31 December 2023 2,014,978
Provision
As at 1 January 2023 -
As at 31 December 2023 -
Net Book Value
As at 31 December 2023 2,014,978
As at 1 January 2023 2,014,978
At 31 December 2023 the company held 100% of the ordinary share capital in the wholly owned subsidiary, Brainn Wave Limited (Company # 09611417), incorporated in the United Kingdom with a principal activity of data driven business intelligence applications.
5. Debtors
2023 2022
£ £
Due within one year
Prepayments and accrued income 7,169 5,995
Amounts owed by subsidiaries 2,961,036 1,792,335
2,968,205 1,798,330
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Other creditors 5,379 23
5,379 23
7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 342,991 342,991
Page 4