Acorah Software Products - Accounts Production 14.4.601 false true true 30 June 2022 1 July 2021 false 1 July 2022 30 June 2023 30 June 2023 10916990 Mr Jason Lancini Mr Ian Lancini IVL Group Pty Ltd Level 1, Victoria Point Tavern, 349-369 Colburn Avenue, Brisbane, Queensland, Australia, 4165 true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10916990 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-06-30 10916990 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-06-30 10916990 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-06-30 10916990 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-06-30 10916990 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-07-01 2023-06-30 10916990 frs-core:AllSubsidiaries 2022-07-01 2023-06-30 10916990 frs-core:KeyManagementPersonnel 2022-07-01 2023-06-30 10916990 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-07-01 2023-06-30 10916990 frs-core:OtherRelatedParties 2022-07-01 2023-06-30 10916990 2022-06-30 10916990 2023-06-30 10916990 2022-07-01 2023-06-30 10916990 frs-core:CurrentFinancialInstruments 2023-06-30 10916990 frs-core:CurrentFinancialInstruments 2022-07-01 2023-06-30 10916990 frs-core:Non-currentFinancialInstruments 2023-06-30 10916990 frs-core:Non-currentFinancialInstruments 2022-07-01 2023-06-30 10916990 frs-core:CurrentFinancialInstruments 2022-07-01 2023-06-30 10916990 frs-core:CurrentFinancialInstruments 2023-06-30 10916990 frs-core:AfterOneYear 2022-07-01 2023-06-30 10916990 frs-core:BetweenOneFiveYears 2022-07-01 2023-06-30 10916990 frs-core:BetweenOneFiveYears 2023-06-30 10916990 frs-core:ComputerEquipment 2023-06-30 10916990 frs-core:ComputerEquipment 2022-07-01 2023-06-30 10916990 frs-core:ComputerEquipment 2022-06-30 10916990 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-06-30 10916990 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-07-01 2023-06-30 10916990 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-06-30 10916990 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-06-30 10916990 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-07-01 2023-06-30 10916990 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-06-30 10916990 frs-core:FurnitureFittings 2023-06-30 10916990 frs-core:FurnitureFittings 2022-07-01 2023-06-30 10916990 frs-core:FurnitureFittings 2022-06-30 10916990 frs-core:NetGoodwill 2023-06-30 10916990 frs-core:NetGoodwill 2022-07-01 2023-06-30 10916990 frs-core:NetGoodwill 2022-06-30 10916990 frs-core:InvestmentPropertyIncludedWithinPPE 2023-06-30 10916990 frs-core:InvestmentPropertyIncludedWithinPPE 2022-07-01 2023-06-30 10916990 frs-core:InvestmentPropertyIncludedWithinPPE 2022-06-30 10916990 frs-core:LandBuildings 2023-06-30 10916990 frs-core:LandBuildings 2022-07-01 2023-06-30 10916990 frs-core:LandBuildings 2022-06-30 10916990 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-06-30 10916990 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-07-01 2023-06-30 10916990 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-06-30 10916990 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-06-30 10916990 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-07-01 2023-06-30 10916990 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-06-30 10916990 frs-core:MoreThanFiveYears 2022-07-01 2023-06-30 10916990 frs-core:MoreThanFiveYears 2023-06-30 10916990 frs-core:MotorVehicles 2023-06-30 10916990 frs-core:MotorVehicles 2022-07-01 2023-06-30 10916990 frs-core:MotorVehicles 2022-06-30 10916990 frs-core:OtherResidualIntangibleAssets 2023-06-30 10916990 frs-core:OtherResidualIntangibleAssets 2022-07-01 2023-06-30 10916990 frs-core:OtherResidualIntangibleAssets 2022-06-30 10916990 frs-core:PlantMachinery 2023-06-30 10916990 frs-core:PlantMachinery 2022-07-01 2023-06-30 10916990 frs-core:PlantMachinery 2022-06-30 10916990 frs-core:Secured 2023-06-30 10916990 frs-core:Unsecured 2023-06-30 10916990 frs-core:WithinOneYear 2022-07-01 2023-06-30 10916990 frs-core:WithinOneYear 2023-06-30 10916990 frs-core:CapitalRedemptionReserve 2022-07-01 2023-06-30 10916990 frs-core:CapitalRedemptionReserve 2022-06-30 10916990 frs-core:CapitalRedemptionReserve 2023-06-30 10916990 frs-core:OtherReservesSubtotal 2022-07-01 2023-06-30 10916990 frs-core:OtherReservesSubtotal 2022-06-30 10916990 frs-core:OtherReservesSubtotal 2023-06-30 10916990 frs-core:RevaluationReserve 2022-07-01 2023-06-30 10916990 frs-core:RevaluationReserve 2022-06-30 10916990 frs-core:RevaluationReserve 2023-06-30 10916990 frs-core:SharePremium 2022-07-01 2023-06-30 10916990 frs-core:SharePremium 2022-06-30 10916990 frs-core:SharePremium 2023-06-30 10916990 frs-core:ShareCapital 2022-07-01 2023-06-30 10916990 frs-core:ShareCapital 2022-06-30 10916990 frs-core:ShareCapital 2023-06-30 10916990 frs-core:RetainedEarningsAccumulatedLosses 2022-07-01 2023-06-30 10916990 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-06-30 10916990 frs-core:RetainedEarningsAccumulatedLosses 2023-06-30 10916990 frs-core:RetainedEarningsAccumulatedLosses 2022-06-30 10916990 frs-core:RetainedEarningsAccumulatedLosses 2023-06-30 10916990 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-06-30 10916990 frs-countries:UnitedKingdom 2022-07-01 2023-06-30 10916990 frs-countries:Europe 2022-07-01 2023-06-30 10916990 frs-countries:NorthAmerica 2022-07-01 2023-06-30 10916990 frs-countries:SouthAmerica 2022-07-01 2023-06-30 10916990 frs-countries:Asia 2022-07-01 2023-06-30 10916990 frs-countries:RestWorldOutsideUK 2022-07-01 2023-06-30 10916990 frs-bus:HighestPaidDirector 2022-07-01 2023-06-30 10916990 frs-bus:PrivateLimitedCompanyLtd 2022-07-01 2023-06-30 10916990 frs-bus:CompanyLimitedByGuarantee 2022-07-01 2023-06-30 10916990 frs-bus:LimitedLiabilityPartnershipLLP 2022-07-01 2023-06-30 10916990 frs-bus:LimitedLiabilityPartnershipsSORP 2022-07-01 2023-06-30 10916990 frs-bus:FullAccounts 2022-07-01 2023-06-30 10916990 frs-bus:FilletedAccounts 2022-07-01 2023-06-30 10916990 frs-bus:AbridgedAccounts 2022-07-01 2023-06-30 10916990 frs-bus:FRS102 2022-07-01 2023-06-30 10916990 frs-bus:MediumEntities 2022-07-01 2023-06-30 10916990 frs-bus:SmallEntities 2022-07-01 2023-06-30 10916990 frs-bus:EntityHasNeverTraded 2022-07-01 2023-06-30 10916990 frs-bus:EntityNoLongerTradingButTradedInPast 2022-07-01 2023-06-30 10916990 frs-bus:Audited 2022-07-01 2023-06-30 10916990 frs-bus:AuditExempt-NoAccountantsReport 2022-07-01 2023-06-30 10916990 frs-bus:AuditExemptWithAccountantsReport 2022-07-01 2023-06-30 10916990 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-07-01 2023-06-30 10916990 frs-bus:LargeCompaniesRegimeForAccounts 2022-07-01 2023-06-30 10916990 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-07-01 2023-06-30 10916990 frs-bus:SmallCompaniesRegimeForAccounts 2022-07-01 2023-06-30 10916990 frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-07-01 2023-06-30 10916990 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-07-01 2023-06-30 10916990 frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-07-01 2023-06-30 10916990 frs-bus:OrdinaryShareClass1 2022-07-01 2023-06-30 10916990 frs-bus:OrdinaryShareClass1 2022-06-30 10916990 frs-bus:OrdinaryShareClass1 2023-06-30 10916990 frs-bus:OrdinaryShareClass2 2022-07-01 2023-06-30 10916990 frs-bus:OrdinaryShareClass2 2022-06-30 10916990 frs-bus:OrdinaryShareClass2 2023-06-30 10916990 frs-bus:OrdinaryShareClass3 2022-07-01 2023-06-30 10916990 frs-bus:OrdinaryShareClass3 2022-06-30 10916990 frs-bus:OrdinaryShareClass3 2023-06-30 10916990 frs-bus:OrdinaryShareClass4 2022-07-01 2023-06-30 10916990 frs-bus:OrdinaryShareClass4 2022-06-30 10916990 frs-bus:OrdinaryShareClass4 2023-06-30 10916990 frs-bus:OrdinaryShareClass5 2022-07-01 2023-06-30 10916990 frs-bus:OrdinaryShareClass5 2022-06-30 10916990 frs-bus:OrdinaryShareClass5 2023-06-30 10916990 frs-bus:PreferenceShareClass1 2022-07-01 2023-06-30 10916990 frs-bus:PreferenceShareClass1 2022-06-30 10916990 frs-bus:PreferenceShareClass1 2023-06-30 10916990 frs-bus:PreferenceShareClass2 2022-07-01 2023-06-30 10916990 frs-bus:PreferenceShareClass2 2022-06-30 10916990 frs-bus:PreferenceShareClass2 2023-06-30 10916990 frs-bus:PreferenceShareClass3 2022-07-01 2023-06-30 10916990 frs-bus:PreferenceShareClass3 2022-06-30 10916990 frs-bus:PreferenceShareClass3 2023-06-30 10916990 frs-bus:PreferenceShareClass4 2022-07-01 2023-06-30 10916990 frs-bus:PreferenceShareClass4 2022-06-30 10916990 frs-bus:PreferenceShareClass4 2023-06-30 10916990 frs-bus:PreferenceShareClass5 2022-07-01 2023-06-30 10916990 frs-bus:PreferenceShareClass5 2022-06-30 10916990 frs-bus:PreferenceShareClass5 2023-06-30 10916990 1 2022-07-01 2023-06-30 10916990 1 2023-06-30 10916990 1 2022-07-01 2023-06-30 10916990 frs-core:LeasedAssets 2022-07-01 2023-06-30 10916990 frs-core:OwnedAssets 2022-07-01 2023-06-30 10916990 frs-core:CurrencyRisk 2022-07-01 2023-06-30 10916990 frs-core:MarketRisk 2022-07-01 2023-06-30 10916990 frs-core:InterestRateRisk 2022-07-01 2023-06-30 10916990 frs-core:DeferredTaxation 2022-07-01 2023-06-30 10916990 frs-core:DeferredTaxation 2022-06-30 10916990 frs-core:DeferredTaxation 2023-06-30 10916990 frs-core:OtherProvisionsContingentLiabilities 2022-07-01 2023-06-30 10916990 frs-core:OtherProvisionsContingentLiabilities 2022-06-30 10916990 frs-core:OtherProvisionsContingentLiabilities 2023-06-30 10916990 frs-core:ProvisionsDeferredTax 2023-06-30 10916990 frs-core:OtherDeferredTax 2023-06-30 10916990 frs-core:AcceleratedTaxDepreciationDeferredTax 2023-06-30 10916990 frs-core:TaxLossesCarry-forwardsDeferredTax 2023-06-30 10916990 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-06-30 10916990 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-07-01 2023-06-30 10916990 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-06-30 10916990 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-06-30 10916990 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-07-01 2023-06-30 10916990 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-06-30 10916990 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-06-30 10916990 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-07-01 2023-06-30 10916990 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-06-30 10916990 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-06-30 10916990 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-06-30 10916990 frs-core:RevaluationInvestmentPropertyDeferredTax 2023-06-30 10916990 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-06-30 10916990 frs-core:OtherPost-employmentBenefitsDeferredTax 2023-06-30 10916990 frs-core:Share-basedPaymentsDeferredTax 2023-06-30 10916990 frs-core:TaxCreditsDeferredTax 2023-06-30 10916990 frs-core:CostValuation 2022-06-30 10916990 frs-core:AdditionsToInvestments 2023-06-30 10916990 frs-core:DisposalsRepaymentsInvestments 2023-06-30 10916990 frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-06-30 10916990 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-06-30 10916990 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-06-30 10916990 frs-core:OtherIncreaseDecreaseInInvestments 2023-06-30 10916990 frs-core:CostValuation 2023-06-30 10916990 frs-core:ProvisionsForImpairmentInvestments 2022-06-30 10916990 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-06-30 10916990 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-06-30 10916990 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-06-30 10916990 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-06-30 10916990 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-06-30 10916990 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-06-30 10916990 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-06-30 10916990 frs-core:ProvisionsForImpairmentInvestments 2023-06-30 10916990 frs-core:ListedExchangeTraded 2023-06-30 10916990 frs-core:ListedExchangeTraded 2022-06-30 10916990 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-06-30 10916990 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-06-30 10916990 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-06-30 10916990 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-06-30 10916990 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-06-30 10916990 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-06-30 10916990 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-06-30 10916990 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-06-30 10916990 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 10916990 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 10916990 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 10916990 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 10916990 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 10916990 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-06-30 10916990 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 10916990 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 10916990 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 10916990 frs-core:UnlistedNon-exchangeTraded 2023-06-30 10916990 frs-core:UnlistedNon-exchangeTraded 2022-06-30 10916990 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-06-30 10916990 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 10916990 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 10916990 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 10916990 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 10916990 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 10916990 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 10916990 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-06-30 10916990 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 10916990 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 10916990 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 10916990 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 10916990 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 10916990 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-06-30 10916990 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 10916990 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 10916990 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 10916990 dpl-frs:CostSales 2022-07-01 2023-06-30 10916990 dpl-frs:CostSales 2022-06-30 10916990 dpl-frs:CostSales 2023-06-30 10916990 dpl-frs:DistributionCosts 2022-07-01 2023-06-30 10916990 dpl-frs:AdministrativeExpenses 2022-07-01 2023-06-30 10916990 frs-bus:Director1 2022-07-01 2023-06-30 10916990 frs-bus:Director1 2022-06-30 10916990 frs-bus:Director1 2023-06-30 10916990 frs-bus:Director2 2022-07-01 2023-06-30 10916990 frs-bus:Director2 2022-06-30 10916990 frs-bus:Director2 2023-06-30 10916990 1 2022-07-01 2023-06-30 10916990 frs-core:CurrentFinancialInstruments 1 2023-06-30 10916990 frs-core:Non-currentFinancialInstruments 1 2023-06-30 10916990 2 2022-07-01 2023-06-30 10916990 frs-core:CurrentFinancialInstruments 2 2023-06-30 10916990 frs-core:Non-currentFinancialInstruments 2 2023-06-30 10916990 3 2022-07-01 2023-06-30 10916990 frs-core:CurrentFinancialInstruments 3 2023-06-30 10916990 frs-core:Non-currentFinancialInstruments 3 2023-06-30 10916990 4 2022-07-01 2023-06-30 10916990 frs-core:CurrentFinancialInstruments 4 2023-06-30 10916990 frs-core:Non-currentFinancialInstruments 4 2023-06-30 10916990 5 2022-07-01 2023-06-30 10916990 frs-core:CurrentFinancialInstruments 5 2023-06-30 10916990 frs-core:Non-currentFinancialInstruments 5 2023-06-30 10916990 6 2022-07-01 2023-06-30 10916990 frs-core:CurrentFinancialInstruments 6 2023-06-30 10916990 frs-core:Non-currentFinancialInstruments 6 2023-06-30 10916990 7 2022-07-01 2023-06-30 10916990 frs-core:CurrentFinancialInstruments 7 2023-06-30 10916990 frs-core:Non-currentFinancialInstruments 7 2023-06-30 10916990 8 2022-07-01 2023-06-30 10916990 frs-core:CurrentFinancialInstruments 8 2023-06-30 10916990 frs-core:Non-currentFinancialInstruments 8 2023-06-30 10916990 9 2022-07-01 2023-06-30 10916990 frs-core:CurrentFinancialInstruments 9 2023-06-30 10916990 frs-core:Non-currentFinancialInstruments 9 2023-06-30 10916990 10 2022-07-01 2023-06-30 10916990 frs-core:CurrentFinancialInstruments 10 2023-06-30 10916990 frs-core:Non-currentFinancialInstruments 10 2023-06-30 10916990 11 2022-07-01 2023-06-30 10916990 frs-core:CurrentFinancialInstruments 11 2023-06-30 10916990 frs-core:Non-currentFinancialInstruments 11 2023-06-30 10916990 12 2022-07-01 2023-06-30 10916990 frs-core:CurrentFinancialInstruments 12 2023-06-30 10916990 frs-core:Non-currentFinancialInstruments 12 2023-06-30 10916990 13 2022-07-01 2023-06-30 10916990 frs-core:CurrentFinancialInstruments 13 2023-06-30 10916990 frs-core:Non-currentFinancialInstruments 13 2023-06-30 10916990 14 2022-07-01 2023-06-30 10916990 frs-core:CurrentFinancialInstruments 14 2023-06-30 10916990 frs-core:Non-currentFinancialInstruments 14 2023-06-30 10916990 15 2022-07-01 2023-06-30 10916990 frs-core:CurrentFinancialInstruments 15 2023-06-30 10916990 frs-core:Non-currentFinancialInstruments 15 2023-06-30 10916990 16 2022-07-01 2023-06-30 10916990 frs-core:CurrentFinancialInstruments 16 2023-06-30 10916990 frs-core:Non-currentFinancialInstruments 16 2023-06-30 10916990 17 2022-07-01 2023-06-30 10916990 frs-core:CurrentFinancialInstruments 17 2023-06-30 10916990 frs-core:Non-currentFinancialInstruments 17 2023-06-30 10916990 18 2022-07-01 2023-06-30 10916990 frs-core:CurrentFinancialInstruments 18 2023-06-30 10916990 frs-core:Non-currentFinancialInstruments 18 2023-06-30 10916990 19 2022-07-01 2023-06-30 10916990 frs-core:CurrentFinancialInstruments 19 2023-06-30 10916990 frs-core:Non-currentFinancialInstruments 19 2023-06-30 10916990 20 2022-07-01 2023-06-30 10916990 frs-core:CurrentFinancialInstruments 20 2023-06-30 10916990 frs-core:Non-currentFinancialInstruments 20 2023-06-30 10916990 dpl-frs:Item1 2022-07-01 2023-06-30 10916990 dpl-frs:Item1 2022-06-30 10916990 dpl-frs:Item1 2023-06-30 10916990 dpl-frs:CostSales dpl-frs:Item1 2022-07-01 2023-06-30 10916990 dpl-frs:CostSales dpl-frs:Item1 2022-06-30 10916990 dpl-frs:CostSales dpl-frs:Item1 2023-06-30 10916990 dpl-frs:DistributionCosts dpl-frs:Item1 2022-07-01 2023-06-30 10916990 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-07-01 2023-06-30 10916990 dpl-frs:Item2 2022-07-01 2023-06-30 10916990 dpl-frs:Item2 2022-06-30 10916990 dpl-frs:Item2 2023-06-30 10916990 dpl-frs:CostSales dpl-frs:Item2 2022-07-01 2023-06-30 10916990 dpl-frs:CostSales dpl-frs:Item2 2022-06-30 10916990 dpl-frs:CostSales dpl-frs:Item2 2023-06-30 10916990 dpl-frs:DistributionCosts dpl-frs:Item2 2022-07-01 2023-06-30 10916990 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-07-01 2023-06-30 10916990 dpl-frs:Item3 2022-07-01 2023-06-30 10916990 dpl-frs:Item3 2022-06-30 10916990 dpl-frs:Item3 2023-06-30 10916990 dpl-frs:CostSales dpl-frs:Item3 2022-07-01 2023-06-30 10916990 dpl-frs:CostSales dpl-frs:Item3 2022-06-30 10916990 dpl-frs:CostSales dpl-frs:Item3 2023-06-30 10916990 dpl-frs:DistributionCosts dpl-frs:Item3 2022-07-01 2023-06-30 10916990 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-07-01 2023-06-30 10916990 dpl-frs:Item4 2022-07-01 2023-06-30 10916990 dpl-frs:Item4 2022-06-30 10916990 dpl-frs:Item4 2023-06-30 10916990 dpl-frs:CostSales dpl-frs:Item4 2022-07-01 2023-06-30 10916990 dpl-frs:CostSales dpl-frs:Item4 2022-06-30 10916990 dpl-frs:CostSales dpl-frs:Item4 2023-06-30 10916990 dpl-frs:DistributionCosts dpl-frs:Item4 2022-07-01 2023-06-30 10916990 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-07-01 2023-06-30 10916990 dpl-frs:Item5 2022-07-01 2023-06-30 10916990 dpl-frs:Item5 2022-06-30 10916990 dpl-frs:Item5 2023-06-30 10916990 dpl-frs:CostSales dpl-frs:Item5 2022-07-01 2023-06-30 10916990 dpl-frs:CostSales dpl-frs:Item5 2022-06-30 10916990 dpl-frs:CostSales dpl-frs:Item5 2023-06-30 10916990 dpl-frs:DistributionCosts dpl-frs:Item5 2022-07-01 2023-06-30 10916990 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-07-01 2023-06-30 10916990 dpl-frs:Item6 2022-07-01 2023-06-30 10916990 dpl-frs:Item6 2022-06-30 10916990 dpl-frs:Item6 2023-06-30 10916990 dpl-frs:CostSales dpl-frs:Item6 2022-07-01 2023-06-30 10916990 dpl-frs:CostSales dpl-frs:Item6 2022-06-30 10916990 dpl-frs:CostSales dpl-frs:Item6 2023-06-30 10916990 dpl-frs:DistributionCosts dpl-frs:Item6 2022-07-01 2023-06-30 10916990 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-07-01 2023-06-30 10916990 dpl-frs:Item7 2022-07-01 2023-06-30 10916990 dpl-frs:Item7 2022-06-30 10916990 dpl-frs:Item7 2023-06-30 10916990 dpl-frs:CostSales dpl-frs:Item7 2022-07-01 2023-06-30 10916990 dpl-frs:CostSales dpl-frs:Item7 2022-06-30 10916990 dpl-frs:CostSales dpl-frs:Item7 2023-06-30 10916990 dpl-frs:DistributionCosts dpl-frs:Item7 2022-07-01 2023-06-30 10916990 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-07-01 2023-06-30 10916990 dpl-frs:Item8 2022-07-01 2023-06-30 10916990 dpl-frs:Item8 2022-06-30 10916990 dpl-frs:Item8 2023-06-30 10916990 dpl-frs:CostSales dpl-frs:Item8 2022-07-01 2023-06-30 10916990 dpl-frs:CostSales dpl-frs:Item8 2022-06-30 10916990 dpl-frs:CostSales dpl-frs:Item8 2023-06-30 10916990 dpl-frs:DistributionCosts dpl-frs:Item8 2022-07-01 2023-06-30 10916990 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-07-01 2023-06-30 10916990 dpl-frs:Item9 2022-07-01 2023-06-30 10916990 dpl-frs:Item9 2022-06-30 10916990 dpl-frs:Item9 2023-06-30 10916990 dpl-frs:CostSales dpl-frs:Item9 2022-07-01 2023-06-30 10916990 dpl-frs:CostSales dpl-frs:Item9 2022-06-30 10916990 dpl-frs:CostSales dpl-frs:Item9 2023-06-30 10916990 dpl-frs:DistributionCosts dpl-frs:Item9 2022-07-01 2023-06-30 10916990 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-07-01 2023-06-30 10916990 dpl-frs:Item10 2022-07-01 2023-06-30 10916990 dpl-frs:Item10 2022-06-30 10916990 dpl-frs:Item10 2023-06-30 10916990 dpl-frs:CostSales dpl-frs:Item10 2022-07-01 2023-06-30 10916990 dpl-frs:CostSales dpl-frs:Item10 2022-06-30 10916990 dpl-frs:CostSales dpl-frs:Item10 2023-06-30 10916990 dpl-frs:DistributionCosts dpl-frs:Item10 2022-07-01 2023-06-30 10916990 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-07-01 2023-06-30 10916990 dpl-frs:Item11 2022-07-01 2023-06-30 10916990 dpl-frs:Item11 2022-06-30 10916990 dpl-frs:Item11 2023-06-30 10916990 dpl-frs:CostSales dpl-frs:Item11 2022-07-01 2023-06-30 10916990 dpl-frs:CostSales dpl-frs:Item11 2022-06-30 10916990 dpl-frs:CostSales dpl-frs:Item11 2023-06-30 10916990 dpl-frs:DistributionCosts dpl-frs:Item11 2022-07-01 2023-06-30 10916990 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-07-01 2023-06-30 10916990 dpl-frs:Item12 2022-07-01 2023-06-30 10916990 dpl-frs:Item12 2022-06-30 10916990 dpl-frs:Item12 2023-06-30 10916990 dpl-frs:CostSales dpl-frs:Item12 2022-07-01 2023-06-30 10916990 dpl-frs:CostSales dpl-frs:Item12 2022-06-30 10916990 dpl-frs:CostSales dpl-frs:Item12 2023-06-30 10916990 dpl-frs:DistributionCosts dpl-frs:Item12 2022-07-01 2023-06-30 10916990 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-07-01 2023-06-30 10916990 1 2022-07-01 2023-06-30 10916990 frs-countries:EnglandWales 2022-07-01 2023-06-30 10916990 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-06-30 10916990 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-06-30 10916990 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-06-30 10916990 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-06-30 10916990 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-07-01 2022-06-30 10916990 frs-core:AllSubsidiaries 2021-07-01 2022-06-30 10916990 frs-core:KeyManagementPersonnel 2021-07-01 2022-06-30 10916990 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-07-01 2022-06-30 10916990 frs-core:OtherRelatedParties 2021-07-01 2022-06-30 10916990 2021-06-30 10916990 2022-06-30 10916990 2021-07-01 2022-06-30 10916990 frs-core:CurrentFinancialInstruments 2022-06-30 10916990 frs-core:CurrentFinancialInstruments 2021-07-01 2022-06-30 10916990 frs-core:Non-currentFinancialInstruments 2022-06-30 10916990 frs-core:Non-currentFinancialInstruments 2021-07-01 2022-06-30 10916990 frs-core:CurrentFinancialInstruments 2021-07-01 2022-06-30 10916990 frs-core:CurrentFinancialInstruments 2022-06-30 10916990 frs-core:AfterOneYear 2021-07-01 2022-06-30 10916990 frs-core:BetweenOneFiveYears 2021-07-01 2022-06-30 10916990 frs-core:BetweenOneFiveYears 2022-06-30 10916990 frs-core:ComputerEquipment 2022-06-30 10916990 frs-core:ComputerEquipment 2021-07-01 2022-06-30 10916990 frs-core:ComputerEquipment 2021-06-30 10916990 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-06-30 10916990 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-07-01 2022-06-30 10916990 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-06-30 10916990 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-06-30 10916990 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-07-01 2022-06-30 10916990 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-06-30 10916990 frs-core:FurnitureFittings 2022-06-30 10916990 frs-core:FurnitureFittings 2021-07-01 2022-06-30 10916990 frs-core:FurnitureFittings 2021-06-30 10916990 frs-core:NetGoodwill 2022-06-30 10916990 frs-core:NetGoodwill 2021-07-01 2022-06-30 10916990 frs-core:NetGoodwill 2021-06-30 10916990 frs-core:InvestmentPropertyIncludedWithinPPE 2022-06-30 10916990 frs-core:InvestmentPropertyIncludedWithinPPE 2021-07-01 2022-06-30 10916990 frs-core:InvestmentPropertyIncludedWithinPPE 2021-06-30 10916990 frs-core:LandBuildings 2022-06-30 10916990 frs-core:LandBuildings 2021-07-01 2022-06-30 10916990 frs-core:LandBuildings 2021-06-30 10916990 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-06-30 10916990 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-07-01 2022-06-30 10916990 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-06-30 10916990 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-06-30 10916990 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-07-01 2022-06-30 10916990 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-06-30 10916990 frs-core:MoreThanFiveYears 2021-07-01 2022-06-30 10916990 frs-core:MoreThanFiveYears 2022-06-30 10916990 frs-core:MotorVehicles 2022-06-30 10916990 frs-core:MotorVehicles 2021-07-01 2022-06-30 10916990 frs-core:MotorVehicles 2021-06-30 10916990 frs-core:OtherResidualIntangibleAssets 2022-06-30 10916990 frs-core:OtherResidualIntangibleAssets 2021-07-01 2022-06-30 10916990 frs-core:OtherResidualIntangibleAssets 2021-06-30 10916990 frs-core:PlantMachinery 2022-06-30 10916990 frs-core:PlantMachinery 2021-07-01 2022-06-30 10916990 frs-core:PlantMachinery 2021-06-30 10916990 frs-core:Secured 2022-06-30 10916990 frs-core:Unsecured 2022-06-30 10916990 frs-core:WithinOneYear 2021-07-01 2022-06-30 10916990 frs-core:WithinOneYear 2022-06-30 10916990 frs-core:CapitalRedemptionReserve 2021-07-01 2022-06-30 10916990 frs-core:CapitalRedemptionReserve 2021-06-30 10916990 frs-core:CapitalRedemptionReserve 2022-06-30 10916990 frs-core:OtherReservesSubtotal 2021-07-01 2022-06-30 10916990 frs-core:OtherReservesSubtotal 2021-06-30 10916990 frs-core:OtherReservesSubtotal 2022-06-30 10916990 frs-core:RevaluationReserve 2021-07-01 2022-06-30 10916990 frs-core:RevaluationReserve 2021-06-30 10916990 frs-core:RevaluationReserve 2022-06-30 10916990 frs-core:SharePremium 2021-07-01 2022-06-30 10916990 frs-core:SharePremium 2021-06-30 10916990 frs-core:SharePremium 2022-06-30 10916990 frs-core:ShareCapital 2021-07-01 2022-06-30 10916990 frs-core:ShareCapital 2021-06-30 10916990 frs-core:ShareCapital 2022-06-30 10916990 frs-core:RetainedEarningsAccumulatedLosses 2021-07-01 2022-06-30 10916990 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-06-30 10916990 frs-core:RetainedEarningsAccumulatedLosses 2022-06-30 10916990 frs-core:RetainedEarningsAccumulatedLosses 2021-06-30 10916990 frs-core:RetainedEarningsAccumulatedLosses 2022-06-30 10916990 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-06-30 10916990 frs-countries:UnitedKingdom 2021-07-01 2022-06-30 10916990 frs-countries:Europe 2021-07-01 2022-06-30 10916990 frs-countries:NorthAmerica 2021-07-01 2022-06-30 10916990 frs-countries:SouthAmerica 2021-07-01 2022-06-30 10916990 frs-countries:Asia 2021-07-01 2022-06-30 10916990 frs-countries:RestWorldOutsideUK 2021-07-01 2022-06-30 10916990 frs-bus:HighestPaidDirector 2021-07-01 2022-06-30 10916990 frs-bus:PrivateLimitedCompanyLtd 2021-07-01 2022-06-30 10916990 frs-bus:CompanyLimitedByGuarantee 2021-07-01 2022-06-30 10916990 frs-bus:LimitedLiabilityPartnershipLLP 2021-07-01 2022-06-30 10916990 frs-bus:LimitedLiabilityPartnershipsSORP 2021-07-01 2022-06-30 10916990 frs-bus:FullAccounts 2021-07-01 2022-06-30 10916990 frs-bus:FilletedAccounts 2021-07-01 2022-06-30 10916990 frs-bus:AbridgedAccounts 2021-07-01 2022-06-30 10916990 frs-bus:FRS102 2021-07-01 2022-06-30 10916990 frs-bus:MediumEntities 2021-07-01 2022-06-30 10916990 frs-bus:SmallEntities 2021-07-01 2022-06-30 10916990 frs-bus:EntityHasNeverTraded 2021-07-01 2022-06-30 10916990 frs-bus:EntityNoLongerTradingButTradedInPast 2021-07-01 2022-06-30 10916990 frs-bus:Audited 2021-07-01 2022-06-30 10916990 frs-bus:AuditExempt-NoAccountantsReport 2021-07-01 2022-06-30 10916990 frs-bus:AuditExemptWithAccountantsReport 2021-07-01 2022-06-30 10916990 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-07-01 2022-06-30 10916990 frs-bus:LargeCompaniesRegimeForAccounts 2021-07-01 2022-06-30 10916990 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-07-01 2022-06-30 10916990 frs-bus:SmallCompaniesRegimeForAccounts 2021-07-01 2022-06-30 10916990 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-07-01 2022-06-30 10916990 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-07-01 2022-06-30 10916990 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-07-01 2022-06-30 10916990 frs-bus:OrdinaryShareClass1 2021-07-01 2022-06-30 10916990 frs-bus:OrdinaryShareClass1 2021-06-30 10916990 frs-bus:OrdinaryShareClass1 2022-06-30 10916990 frs-bus:OrdinaryShareClass2 2021-07-01 2022-06-30 10916990 frs-bus:OrdinaryShareClass2 2021-06-30 10916990 frs-bus:OrdinaryShareClass2 2022-06-30 10916990 frs-bus:OrdinaryShareClass3 2021-07-01 2022-06-30 10916990 frs-bus:OrdinaryShareClass3 2021-06-30 10916990 frs-bus:OrdinaryShareClass3 2022-06-30 10916990 frs-bus:OrdinaryShareClass4 2021-07-01 2022-06-30 10916990 frs-bus:OrdinaryShareClass4 2021-06-30 10916990 frs-bus:OrdinaryShareClass4 2022-06-30 10916990 frs-bus:OrdinaryShareClass5 2021-07-01 2022-06-30 10916990 frs-bus:OrdinaryShareClass5 2021-06-30 10916990 frs-bus:OrdinaryShareClass5 2022-06-30 10916990 frs-bus:PreferenceShareClass1 2021-07-01 2022-06-30 10916990 frs-bus:PreferenceShareClass1 2021-06-30 10916990 frs-bus:PreferenceShareClass1 2022-06-30 10916990 frs-bus:PreferenceShareClass2 2021-07-01 2022-06-30 10916990 frs-bus:PreferenceShareClass2 2021-06-30 10916990 frs-bus:PreferenceShareClass2 2022-06-30 10916990 frs-bus:PreferenceShareClass3 2021-07-01 2022-06-30 10916990 frs-bus:PreferenceShareClass3 2021-06-30 10916990 frs-bus:PreferenceShareClass3 2022-06-30 10916990 frs-bus:PreferenceShareClass4 2021-07-01 2022-06-30 10916990 frs-bus:PreferenceShareClass4 2021-06-30 10916990 frs-bus:PreferenceShareClass4 2022-06-30 10916990 frs-bus:PreferenceShareClass5 2021-07-01 2022-06-30 10916990 frs-bus:PreferenceShareClass5 2021-06-30 10916990 frs-bus:PreferenceShareClass5 2022-06-30 10916990 1 2021-07-01 2022-06-30 10916990 1 2022-06-30 10916990 1 2021-07-01 2022-06-30 10916990 frs-core:LeasedAssets 2021-07-01 2022-06-30 10916990 frs-core:OwnedAssets 2021-07-01 2022-06-30 10916990 frs-core:CurrencyRisk 2021-07-01 2022-06-30 10916990 frs-core:MarketRisk 2021-07-01 2022-06-30 10916990 frs-core:InterestRateRisk 2021-07-01 2022-06-30 10916990 frs-core:DeferredTaxation 2021-07-01 2022-06-30 10916990 frs-core:DeferredTaxation 2021-06-30 10916990 frs-core:DeferredTaxation 2022-06-30 10916990 frs-core:OtherProvisionsContingentLiabilities 2021-07-01 2022-06-30 10916990 frs-core:OtherProvisionsContingentLiabilities 2021-06-30 10916990 frs-core:OtherProvisionsContingentLiabilities 2022-06-30 10916990 frs-core:ProvisionsDeferredTax 2022-06-30 10916990 frs-core:OtherDeferredTax 2022-06-30 10916990 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-06-30 10916990 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-06-30 10916990 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-06-30 10916990 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-07-01 2022-06-30 10916990 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-06-30 10916990 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-06-30 10916990 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-07-01 2022-06-30 10916990 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-06-30 10916990 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-06-30 10916990 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-07-01 2022-06-30 10916990 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-06-30 10916990 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-06-30 10916990 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-06-30 10916990 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-06-30 10916990 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-06-30 10916990 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-06-30 10916990 frs-core:Share-basedPaymentsDeferredTax 2022-06-30 10916990 frs-core:TaxCreditsDeferredTax 2022-06-30 10916990 frs-core:CostValuation 2021-06-30 10916990 frs-core:AdditionsToInvestments 2022-06-30 10916990 frs-core:DisposalsRepaymentsInvestments 2022-06-30 10916990 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-06-30 10916990 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-06-30 10916990 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-06-30 10916990 frs-core:OtherIncreaseDecreaseInInvestments 2022-06-30 10916990 frs-core:CostValuation 2022-06-30 10916990 frs-core:ProvisionsForImpairmentInvestments 2021-06-30 10916990 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-06-30 10916990 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-06-30 10916990 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-06-30 10916990 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-06-30 10916990 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-06-30 10916990 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-06-30 10916990 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-06-30 10916990 frs-core:ProvisionsForImpairmentInvestments 2022-06-30 10916990 frs-core:ListedExchangeTraded 2022-06-30 10916990 frs-core:ListedExchangeTraded 2021-06-30 10916990 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-06-30 10916990 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-06-30 10916990 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-06-30 10916990 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-06-30 10916990 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-06-30 10916990 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-06-30 10916990 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-06-30 10916990 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-06-30 10916990 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-06-30 10916990 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 10916990 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 10916990 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 10916990 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 10916990 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-06-30 10916990 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 10916990 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 10916990 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 10916990 frs-core:UnlistedNon-exchangeTraded 2022-06-30 10916990 frs-core:UnlistedNon-exchangeTraded 2021-06-30 10916990 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-06-30 10916990 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 10916990 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 10916990 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 10916990 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 10916990 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 10916990 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 10916990 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-06-30 10916990 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-06-30 10916990 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 10916990 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 10916990 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 10916990 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 10916990 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-06-30 10916990 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 10916990 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 10916990 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 10916990 dpl-frs:CostSales 2021-07-01 2022-06-30 10916990 dpl-frs:CostSales 2021-06-30 10916990 dpl-frs:CostSales 2022-06-30 10916990 dpl-frs:DistributionCosts 2021-07-01 2022-06-30 10916990 dpl-frs:AdministrativeExpenses 2021-07-01 2022-06-30 10916990 frs-bus:Director1 2021-07-01 2022-06-30 10916990 frs-bus:Director1 2021-06-30 10916990 frs-bus:Director1 2022-06-30 10916990 frs-bus:Director2 2021-07-01 2022-06-30 10916990 frs-bus:Director2 2021-06-30 10916990 frs-bus:Director2 2022-06-30 10916990 1 2021-07-01 2022-06-30 10916990 frs-core:CurrentFinancialInstruments 1 2022-06-30 10916990 frs-core:Non-currentFinancialInstruments 1 2022-06-30 10916990 2 2021-07-01 2022-06-30 10916990 frs-core:CurrentFinancialInstruments 2 2022-06-30 10916990 frs-core:Non-currentFinancialInstruments 2 2022-06-30 10916990 3 2021-07-01 2022-06-30 10916990 frs-core:CurrentFinancialInstruments 3 2022-06-30 10916990 frs-core:Non-currentFinancialInstruments 3 2022-06-30 10916990 4 2021-07-01 2022-06-30 10916990 frs-core:CurrentFinancialInstruments 4 2022-06-30 10916990 frs-core:Non-currentFinancialInstruments 4 2022-06-30 10916990 5 2021-07-01 2022-06-30 10916990 frs-core:CurrentFinancialInstruments 5 2022-06-30 10916990 frs-core:Non-currentFinancialInstruments 5 2022-06-30 10916990 6 2021-07-01 2022-06-30 10916990 frs-core:CurrentFinancialInstruments 6 2022-06-30 10916990 frs-core:Non-currentFinancialInstruments 6 2022-06-30 10916990 7 2021-07-01 2022-06-30 10916990 frs-core:CurrentFinancialInstruments 7 2022-06-30 10916990 frs-core:Non-currentFinancialInstruments 7 2022-06-30 10916990 8 2021-07-01 2022-06-30 10916990 frs-core:CurrentFinancialInstruments 8 2022-06-30 10916990 frs-core:Non-currentFinancialInstruments 8 2022-06-30 10916990 9 2021-07-01 2022-06-30 10916990 frs-core:CurrentFinancialInstruments 9 2022-06-30 10916990 frs-core:Non-currentFinancialInstruments 9 2022-06-30 10916990 10 2021-07-01 2022-06-30 10916990 frs-core:CurrentFinancialInstruments 10 2022-06-30 10916990 frs-core:Non-currentFinancialInstruments 10 2022-06-30 10916990 11 2021-07-01 2022-06-30 10916990 frs-core:CurrentFinancialInstruments 11 2022-06-30 10916990 frs-core:Non-currentFinancialInstruments 11 2022-06-30 10916990 12 2021-07-01 2022-06-30 10916990 frs-core:CurrentFinancialInstruments 12 2022-06-30 10916990 frs-core:Non-currentFinancialInstruments 12 2022-06-30 10916990 13 2021-07-01 2022-06-30 10916990 frs-core:CurrentFinancialInstruments 13 2022-06-30 10916990 frs-core:Non-currentFinancialInstruments 13 2022-06-30 10916990 14 2021-07-01 2022-06-30 10916990 frs-core:CurrentFinancialInstruments 14 2022-06-30 10916990 frs-core:Non-currentFinancialInstruments 14 2022-06-30 10916990 15 2021-07-01 2022-06-30 10916990 frs-core:CurrentFinancialInstruments 15 2022-06-30 10916990 frs-core:Non-currentFinancialInstruments 15 2022-06-30 10916990 16 2021-07-01 2022-06-30 10916990 frs-core:CurrentFinancialInstruments 16 2022-06-30 10916990 frs-core:Non-currentFinancialInstruments 16 2022-06-30 10916990 17 2021-07-01 2022-06-30 10916990 frs-core:CurrentFinancialInstruments 17 2022-06-30 10916990 frs-core:Non-currentFinancialInstruments 17 2022-06-30 10916990 18 2021-07-01 2022-06-30 10916990 frs-core:CurrentFinancialInstruments 18 2022-06-30 10916990 frs-core:Non-currentFinancialInstruments 18 2022-06-30 10916990 19 2021-07-01 2022-06-30 10916990 frs-core:CurrentFinancialInstruments 19 2022-06-30 10916990 frs-core:Non-currentFinancialInstruments 19 2022-06-30 10916990 20 2021-07-01 2022-06-30 10916990 frs-core:CurrentFinancialInstruments 20 2022-06-30 10916990 frs-core:Non-currentFinancialInstruments 20 2022-06-30 10916990 dpl-frs:Item1 2021-07-01 2022-06-30 10916990 dpl-frs:Item1 2021-06-30 10916990 dpl-frs:Item1 2022-06-30 10916990 dpl-frs:CostSales dpl-frs:Item1 2021-07-01 2022-06-30 10916990 dpl-frs:CostSales dpl-frs:Item1 2021-06-30 10916990 dpl-frs:CostSales dpl-frs:Item1 2022-06-30 10916990 dpl-frs:DistributionCosts dpl-frs:Item1 2021-07-01 2022-06-30 10916990 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-07-01 2022-06-30 10916990 dpl-frs:Item2 2021-07-01 2022-06-30 10916990 dpl-frs:Item2 2021-06-30 10916990 dpl-frs:Item2 2022-06-30 10916990 dpl-frs:CostSales dpl-frs:Item2 2021-07-01 2022-06-30 10916990 dpl-frs:CostSales dpl-frs:Item2 2021-06-30 10916990 dpl-frs:CostSales dpl-frs:Item2 2022-06-30 10916990 dpl-frs:DistributionCosts dpl-frs:Item2 2021-07-01 2022-06-30 10916990 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-07-01 2022-06-30 10916990 dpl-frs:Item3 2021-07-01 2022-06-30 10916990 dpl-frs:Item3 2021-06-30 10916990 dpl-frs:Item3 2022-06-30 10916990 dpl-frs:CostSales dpl-frs:Item3 2021-07-01 2022-06-30 10916990 dpl-frs:CostSales dpl-frs:Item3 2021-06-30 10916990 dpl-frs:CostSales dpl-frs:Item3 2022-06-30 10916990 dpl-frs:DistributionCosts dpl-frs:Item3 2021-07-01 2022-06-30 10916990 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-07-01 2022-06-30 10916990 dpl-frs:Item4 2021-07-01 2022-06-30 10916990 dpl-frs:Item4 2021-06-30 10916990 dpl-frs:Item4 2022-06-30 10916990 dpl-frs:CostSales dpl-frs:Item4 2021-07-01 2022-06-30 10916990 dpl-frs:CostSales dpl-frs:Item4 2021-06-30 10916990 dpl-frs:CostSales dpl-frs:Item4 2022-06-30 10916990 dpl-frs:DistributionCosts dpl-frs:Item4 2021-07-01 2022-06-30 10916990 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-07-01 2022-06-30 10916990 dpl-frs:Item5 2021-07-01 2022-06-30 10916990 dpl-frs:Item5 2021-06-30 10916990 dpl-frs:Item5 2022-06-30 10916990 dpl-frs:CostSales dpl-frs:Item5 2021-07-01 2022-06-30 10916990 dpl-frs:CostSales dpl-frs:Item5 2021-06-30 10916990 dpl-frs:CostSales dpl-frs:Item5 2022-06-30 10916990 dpl-frs:DistributionCosts dpl-frs:Item5 2021-07-01 2022-06-30 10916990 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-07-01 2022-06-30 10916990 dpl-frs:Item6 2021-07-01 2022-06-30 10916990 dpl-frs:Item6 2021-06-30 10916990 dpl-frs:Item6 2022-06-30 10916990 dpl-frs:CostSales dpl-frs:Item6 2021-07-01 2022-06-30 10916990 dpl-frs:CostSales dpl-frs:Item6 2021-06-30 10916990 dpl-frs:CostSales dpl-frs:Item6 2022-06-30 10916990 dpl-frs:DistributionCosts dpl-frs:Item6 2021-07-01 2022-06-30 10916990 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-07-01 2022-06-30 10916990 dpl-frs:Item7 2021-07-01 2022-06-30 10916990 dpl-frs:Item7 2021-06-30 10916990 dpl-frs:Item7 2022-06-30 10916990 dpl-frs:CostSales dpl-frs:Item7 2021-07-01 2022-06-30 10916990 dpl-frs:CostSales dpl-frs:Item7 2021-06-30 10916990 dpl-frs:CostSales dpl-frs:Item7 2022-06-30 10916990 dpl-frs:DistributionCosts dpl-frs:Item7 2021-07-01 2022-06-30 10916990 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-07-01 2022-06-30 10916990 dpl-frs:Item8 2021-07-01 2022-06-30 10916990 dpl-frs:Item8 2021-06-30 10916990 dpl-frs:Item8 2022-06-30 10916990 dpl-frs:CostSales dpl-frs:Item8 2021-07-01 2022-06-30 10916990 dpl-frs:CostSales dpl-frs:Item8 2021-06-30 10916990 dpl-frs:CostSales dpl-frs:Item8 2022-06-30 10916990 dpl-frs:DistributionCosts dpl-frs:Item8 2021-07-01 2022-06-30 10916990 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-07-01 2022-06-30 10916990 dpl-frs:Item9 2021-07-01 2022-06-30 10916990 dpl-frs:Item9 2021-06-30 10916990 dpl-frs:Item9 2022-06-30 10916990 dpl-frs:CostSales dpl-frs:Item9 2021-07-01 2022-06-30 10916990 dpl-frs:CostSales dpl-frs:Item9 2021-06-30 10916990 dpl-frs:CostSales dpl-frs:Item9 2022-06-30 10916990 dpl-frs:DistributionCosts dpl-frs:Item9 2021-07-01 2022-06-30 10916990 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-07-01 2022-06-30 10916990 dpl-frs:Item10 2021-07-01 2022-06-30 10916990 dpl-frs:Item10 2021-06-30 10916990 dpl-frs:Item10 2022-06-30 10916990 dpl-frs:CostSales dpl-frs:Item10 2021-07-01 2022-06-30 10916990 dpl-frs:CostSales dpl-frs:Item10 2021-06-30 10916990 dpl-frs:CostSales dpl-frs:Item10 2022-06-30 10916990 dpl-frs:DistributionCosts dpl-frs:Item10 2021-07-01 2022-06-30 10916990 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-07-01 2022-06-30 10916990 dpl-frs:Item11 2021-07-01 2022-06-30 10916990 dpl-frs:Item11 2021-06-30 10916990 dpl-frs:Item11 2022-06-30 10916990 dpl-frs:CostSales dpl-frs:Item11 2021-07-01 2022-06-30 10916990 dpl-frs:CostSales dpl-frs:Item11 2021-06-30 10916990 dpl-frs:CostSales dpl-frs:Item11 2022-06-30 10916990 dpl-frs:DistributionCosts dpl-frs:Item11 2021-07-01 2022-06-30 10916990 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-07-01 2022-06-30 10916990 dpl-frs:Item12 2021-07-01 2022-06-30 10916990 dpl-frs:Item12 2021-06-30 10916990 dpl-frs:Item12 2022-06-30 10916990 dpl-frs:CostSales dpl-frs:Item12 2021-07-01 2022-06-30 10916990 dpl-frs:CostSales dpl-frs:Item12 2021-06-30 10916990 dpl-frs:CostSales dpl-frs:Item12 2022-06-30 10916990 dpl-frs:DistributionCosts dpl-frs:Item12 2021-07-01 2022-06-30 10916990 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-07-01 2022-06-30 10916990 1 2021-07-01 2022-06-30 10916990 frs-countries:EnglandWales 2021-07-01 2022-06-30
Registered number: 10916990
IVL Group London Ltd
Unaudited Financial Statements
For The Year Ended 30 June 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 10916990
2023 2022
Notes £ £ £ £
FIXED ASSETS
Investments 4 768,915 768,915
768,915 768,915
CURRENT ASSETS
Debtors 5 47,011 29,827
Cash at bank and in hand 181,674 153,010
228,685 182,837
Creditors: Amounts Falling Due Within One Year 6 (1,006,036 ) (967,216 )
NET CURRENT ASSETS (LIABILITIES) (777,351 ) (784,379 )
TOTAL ASSETS LESS CURRENT LIABILITIES (8,436 ) (15,464 )
NET LIABILITIES (8,436 ) (15,464 )
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account (8,536 ) (15,564 )
SHAREHOLDERS' FUNDS (8,436) (15,464)
Page 1
Page 2
For the year ending 30 June 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Jason Lancini
Director
23rd February 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
IVL Group London Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10916990 . The registered office is 82 Wandsworth Bridge Road, London, SW6 2TF.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

The financial statements present information about the company as an indiviual undertaking and not about its group. The company and its subsidiary comprise a small size group. The company has therefore taken advantage of the exemptions provided by section 399 of the Companies Act 2006 not to prepare group accounts.
2.2. Going Concern Disclosure
The financial statements have been prepared on a going concern basis based on the parent company's continued support and that the company will reverse the deficit position indicated by the Balance Sheet. The financial statements therefore do not include any adjustments that would result from a withdrawal of support or failure to reverse the deficit position in respect of revaluing assets to their recoverable values or providing for further liabilities that might otherwise arise.
2.3. Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account. 
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2022: NIL)
- -
4. Investments
Subsidiaries
£
Cost
As at 1 July 2022 768,915
As at 30 June 2023 768,915
Provision
As at 1 July 2022 -
As at 30 June 2023 -
Net Book Value
As at 30 June 2023 768,915
As at 1 July 2022 768,915
The company holds 6,106,333 A Ordinary Shares and 332,521 Ordinary Shares which in total represents 50.24% of the equity shares of technology company, Aphex Software Limited.
Page 3
Page 4
5. Debtors
2023 2022
£ £
Due within one year
Prepayments and accrued income 30,617 -
Other debtors 16,394 16,394
Amounts owed by group undertakings - 13,433
47,011 29,827
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Accruals and deferred income 23,487 1,500
Directors' loan accounts 240 240
Amounts owed to group undertakings 982,309 965,476
1,006,036 967,216
7. Share Capital
2023 2022
Allotted, called up and fully paid £ £
100 Ordinary Shares of £ 1.000 each 100 100
8. Related Party Transactions
IVL Group Pty LtdParent CompanyThe parent company has lent funds to the company on an unsecured with no fixed date for repayment. IVL Group Pty Ltd charged a facility fee of £21,987 to the company during the year.The loan balance owed on to the parent company at 30 June 2023 was £965,476. (2022: £965,476)

IVL Group Pty Ltd

Parent Company

The parent company has lent funds to the company on an unsecured with no fixed date for repayment. IVL Group Pty Ltd charged a facility fee of £21,987 to the company during the year.The loan balance owed on to the parent company at 30 June 2023 was £965,476. (2022: £965,476)

Jason LanciniDirectorMr Lancini has lent and has been lent company funds on an unsecured, interest free basis with no fixed date for repayment. The amount due from Mr Lancini at 30 June 2023 amounted to £3,039 (2022: £3,039).

Jason Lancini

Director

Mr Lancini has lent and has been lent company funds on an unsecured, interest free basis with no fixed date for repayment. The amount due from Mr Lancini at 30 June 2023 amounted to £3,039 (2022: £3,039).

Aphex Software LimitedSubsidiary UndertakingThe company has lent funds to its subsidiary, Aphex Software Limited, on an unsecured interest free basis with no fixed date for repayment. The balance on the loan owed to the subsidiary at 30 June 2023 was £16,833. (2022: owed by the subsidiary £13,433)

Aphex Software Limited

Subsidiary Undertaking

The company has lent funds to its subsidiary, Aphex Software Limited, on an unsecured interest free basis with no fixed date for repayment. The balance on the loan owed to the subsidiary at 30 June 2023 was £16,833. (2022: owed by the subsidiary £13,433)

9. Ultimate Parent Undertaking and Controlling Party
The company's immediate and ultimate parent undertaking is IVL Group Pty Ltd . IVL Group Pty Ltd was incorporated in Australia. Copies of the group accounts may be obtained from the secretary, Level 1, Victoria Point Tavern, 349-369 Colburn Avenue, Brisbane, Queensland, Australia, 4165 . The ultimate controlling party is IVL Group Pty Ltd who controls 100% of the shares of IVL Group London Ltd .
Page 4