Acorah Software Products - Accounts Production 14.3.260 false true 30 June 2022 1 July 2021 false 1 July 2022 30 June 2023 30 June 2023 11264732 Mr Andrew Hill iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11264732 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-06-30 11264732 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-06-30 11264732 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-06-30 11264732 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-06-30 11264732 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-07-01 2023-06-30 11264732 frs-core:AllSubsidiaries 2022-07-01 2023-06-30 11264732 frs-core:KeyManagementPersonnel 2022-07-01 2023-06-30 11264732 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-07-01 2023-06-30 11264732 frs-core:OtherRelatedParties 2022-07-01 2023-06-30 11264732 2022-06-30 11264732 2023-06-30 11264732 2022-07-01 2023-06-30 11264732 frs-core:CurrentFinancialInstruments 2023-06-30 11264732 frs-core:CurrentFinancialInstruments 2022-07-01 2023-06-30 11264732 frs-core:Non-currentFinancialInstruments 2023-06-30 11264732 frs-core:Non-currentFinancialInstruments 2022-07-01 2023-06-30 11264732 frs-core:CurrentFinancialInstruments 2022-07-01 2023-06-30 11264732 frs-core:CurrentFinancialInstruments 2023-06-30 11264732 frs-core:AfterOneYear 2022-07-01 2023-06-30 11264732 frs-core:BetweenOneFiveYears 2022-07-01 2023-06-30 11264732 frs-core:BetweenOneFiveYears 2023-06-30 11264732 frs-core:ComputerEquipment 2023-06-30 11264732 frs-core:ComputerEquipment 2022-07-01 2023-06-30 11264732 frs-core:ComputerEquipment 2022-06-30 11264732 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-06-30 11264732 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-07-01 2023-06-30 11264732 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-06-30 11264732 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-06-30 11264732 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-07-01 2023-06-30 11264732 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-06-30 11264732 frs-core:FurnitureFittings 2023-06-30 11264732 frs-core:FurnitureFittings 2022-07-01 2023-06-30 11264732 frs-core:FurnitureFittings 2022-06-30 11264732 frs-core:NetGoodwill 2023-06-30 11264732 frs-core:NetGoodwill 2022-07-01 2023-06-30 11264732 frs-core:NetGoodwill 2022-06-30 11264732 frs-core:InvestmentPropertyIncludedWithinPPE 2023-06-30 11264732 frs-core:InvestmentPropertyIncludedWithinPPE 2022-07-01 2023-06-30 11264732 frs-core:InvestmentPropertyIncludedWithinPPE 2022-06-30 11264732 frs-core:LandBuildings 2023-06-30 11264732 frs-core:LandBuildings 2022-07-01 2023-06-30 11264732 frs-core:LandBuildings 2022-06-30 11264732 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-06-30 11264732 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-07-01 2023-06-30 11264732 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-06-30 11264732 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-06-30 11264732 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-07-01 2023-06-30 11264732 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-06-30 11264732 frs-core:MoreThanFiveYears 2022-07-01 2023-06-30 11264732 frs-core:MoreThanFiveYears 2023-06-30 11264732 frs-core:MotorVehicles 2023-06-30 11264732 frs-core:MotorVehicles 2022-07-01 2023-06-30 11264732 frs-core:MotorVehicles 2022-06-30 11264732 frs-core:OtherResidualIntangibleAssets 2023-06-30 11264732 frs-core:OtherResidualIntangibleAssets 2022-07-01 2023-06-30 11264732 frs-core:OtherResidualIntangibleAssets 2022-06-30 11264732 frs-core:PlantMachinery 2023-06-30 11264732 frs-core:PlantMachinery 2022-07-01 2023-06-30 11264732 frs-core:PlantMachinery 2022-06-30 11264732 frs-core:Secured 2023-06-30 11264732 frs-core:Unsecured 2023-06-30 11264732 frs-core:WithinOneYear 2022-07-01 2023-06-30 11264732 frs-core:WithinOneYear 2023-06-30 11264732 frs-core:CapitalRedemptionReserve 2022-07-01 2023-06-30 11264732 frs-core:CapitalRedemptionReserve 2022-06-30 11264732 frs-core:CapitalRedemptionReserve 2023-06-30 11264732 frs-core:OtherReservesSubtotal 2022-07-01 2023-06-30 11264732 frs-core:OtherReservesSubtotal 2022-06-30 11264732 frs-core:OtherReservesSubtotal 2023-06-30 11264732 frs-core:RevaluationReserve 2022-07-01 2023-06-30 11264732 frs-core:RevaluationReserve 2022-06-30 11264732 frs-core:RevaluationReserve 2023-06-30 11264732 frs-core:SharePremium 2022-07-01 2023-06-30 11264732 frs-core:SharePremium 2022-06-30 11264732 frs-core:SharePremium 2023-06-30 11264732 frs-core:ShareCapital 2022-07-01 2023-06-30 11264732 frs-core:ShareCapital 2022-06-30 11264732 frs-core:ShareCapital 2023-06-30 11264732 frs-core:RetainedEarningsAccumulatedLosses 2022-07-01 2023-06-30 11264732 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-06-30 11264732 frs-core:RetainedEarningsAccumulatedLosses 2023-06-30 11264732 frs-core:RetainedEarningsAccumulatedLosses 2022-06-30 11264732 frs-core:RetainedEarningsAccumulatedLosses 2023-06-30 11264732 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-06-30 11264732 frs-countries:UnitedKingdom 2022-07-01 2023-06-30 11264732 frs-countries:Europe 2022-07-01 2023-06-30 11264732 frs-countries:NorthAmerica 2022-07-01 2023-06-30 11264732 frs-countries:SouthAmerica 2022-07-01 2023-06-30 11264732 frs-countries:Asia 2022-07-01 2023-06-30 11264732 frs-countries:RestWorldOutsideUK 2022-07-01 2023-06-30 11264732 frs-bus:HighestPaidDirector 2022-07-01 2023-06-30 11264732 frs-bus:PrivateLimitedCompanyLtd 2022-07-01 2023-06-30 11264732 frs-bus:CompanyLimitedByGuarantee 2022-07-01 2023-06-30 11264732 frs-bus:LimitedLiabilityPartnershipLLP 2022-07-01 2023-06-30 11264732 frs-bus:LimitedLiabilityPartnershipsSORP 2022-07-01 2023-06-30 11264732 frs-bus:FullAccounts 2022-07-01 2023-06-30 11264732 frs-bus:FilletedAccounts 2022-07-01 2023-06-30 11264732 frs-bus:AbridgedAccounts 2022-07-01 2023-06-30 11264732 frs-bus:FRS102 2022-07-01 2023-06-30 11264732 frs-bus:MediumEntities 2022-07-01 2023-06-30 11264732 frs-bus:SmallEntities 2022-07-01 2023-06-30 11264732 frs-bus:EntityHasNeverTraded 2022-07-01 2023-06-30 11264732 frs-bus:EntityNoLongerTradingButTradedInPast 2022-07-01 2023-06-30 11264732 frs-bus:Audited 2022-07-01 2023-06-30 11264732 frs-bus:AuditExempt-NoAccountantsReport 2022-07-01 2023-06-30 11264732 frs-bus:AuditExemptWithAccountantsReport 2022-07-01 2023-06-30 11264732 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-07-01 2023-06-30 11264732 frs-bus:LargeCompaniesRegimeForAccounts 2022-07-01 2023-06-30 11264732 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-07-01 2023-06-30 11264732 frs-bus:SmallCompaniesRegimeForAccounts 2022-07-01 2023-06-30 11264732 frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-07-01 2023-06-30 11264732 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-07-01 2023-06-30 11264732 frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-07-01 2023-06-30 11264732 frs-bus:OrdinaryShareClass1 2022-07-01 2023-06-30 11264732 frs-bus:OrdinaryShareClass1 2022-06-30 11264732 frs-bus:OrdinaryShareClass1 2023-06-30 11264732 frs-bus:OrdinaryShareClass2 2022-07-01 2023-06-30 11264732 frs-bus:OrdinaryShareClass2 2022-06-30 11264732 frs-bus:OrdinaryShareClass2 2023-06-30 11264732 frs-bus:OrdinaryShareClass3 2022-07-01 2023-06-30 11264732 frs-bus:OrdinaryShareClass3 2022-06-30 11264732 frs-bus:OrdinaryShareClass3 2023-06-30 11264732 frs-bus:OrdinaryShareClass4 2022-07-01 2023-06-30 11264732 frs-bus:OrdinaryShareClass4 2022-06-30 11264732 frs-bus:OrdinaryShareClass4 2023-06-30 11264732 frs-bus:OrdinaryShareClass5 2022-07-01 2023-06-30 11264732 frs-bus:OrdinaryShareClass5 2022-06-30 11264732 frs-bus:OrdinaryShareClass5 2023-06-30 11264732 frs-bus:PreferenceShareClass1 2022-07-01 2023-06-30 11264732 frs-bus:PreferenceShareClass1 2022-06-30 11264732 frs-bus:PreferenceShareClass1 2023-06-30 11264732 frs-bus:PreferenceShareClass2 2022-07-01 2023-06-30 11264732 frs-bus:PreferenceShareClass2 2022-06-30 11264732 frs-bus:PreferenceShareClass2 2023-06-30 11264732 frs-bus:PreferenceShareClass3 2022-07-01 2023-06-30 11264732 frs-bus:PreferenceShareClass3 2022-06-30 11264732 frs-bus:PreferenceShareClass3 2023-06-30 11264732 frs-bus:PreferenceShareClass4 2022-07-01 2023-06-30 11264732 frs-bus:PreferenceShareClass4 2022-06-30 11264732 frs-bus:PreferenceShareClass4 2023-06-30 11264732 frs-bus:PreferenceShareClass5 2022-07-01 2023-06-30 11264732 frs-bus:PreferenceShareClass5 2022-06-30 11264732 frs-bus:PreferenceShareClass5 2023-06-30 11264732 1 2022-07-01 2023-06-30 11264732 1 2023-06-30 11264732 1 2022-07-01 2023-06-30 11264732 frs-core:LeasedAssets 2022-07-01 2023-06-30 11264732 frs-core:OwnedAssets 2022-07-01 2023-06-30 11264732 frs-core:CurrencyRisk 2022-07-01 2023-06-30 11264732 frs-core:MarketRisk 2022-07-01 2023-06-30 11264732 frs-core:InterestRateRisk 2022-07-01 2023-06-30 11264732 frs-core:DeferredTaxation 2022-07-01 2023-06-30 11264732 frs-core:DeferredTaxation 2022-06-30 11264732 frs-core:DeferredTaxation 2023-06-30 11264732 frs-core:OtherProvisionsContingentLiabilities 2022-07-01 2023-06-30 11264732 frs-core:OtherProvisionsContingentLiabilities 2022-06-30 11264732 frs-core:OtherProvisionsContingentLiabilities 2023-06-30 11264732 frs-core:ProvisionsDeferredTax 2023-06-30 11264732 frs-core:OtherDeferredTax 2023-06-30 11264732 frs-core:AcceleratedTaxDepreciationDeferredTax 2023-06-30 11264732 frs-core:TaxLossesCarry-forwardsDeferredTax 2023-06-30 11264732 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-06-30 11264732 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-07-01 2023-06-30 11264732 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-06-30 11264732 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-06-30 11264732 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-07-01 2023-06-30 11264732 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-06-30 11264732 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-06-30 11264732 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-07-01 2023-06-30 11264732 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-06-30 11264732 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-06-30 11264732 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-06-30 11264732 frs-core:RevaluationInvestmentPropertyDeferredTax 2023-06-30 11264732 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-06-30 11264732 frs-core:OtherPost-employmentBenefitsDeferredTax 2023-06-30 11264732 frs-core:Share-basedPaymentsDeferredTax 2023-06-30 11264732 frs-core:TaxCreditsDeferredTax 2023-06-30 11264732 frs-core:CostValuation 2022-06-30 11264732 frs-core:AdditionsToInvestments 2023-06-30 11264732 frs-core:DisposalsRepaymentsInvestments 2023-06-30 11264732 frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-06-30 11264732 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-06-30 11264732 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-06-30 11264732 frs-core:OtherIncreaseDecreaseInInvestments 2023-06-30 11264732 frs-core:CostValuation 2023-06-30 11264732 frs-core:ProvisionsForImpairmentInvestments 2022-06-30 11264732 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-06-30 11264732 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-06-30 11264732 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-06-30 11264732 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-06-30 11264732 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-06-30 11264732 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-06-30 11264732 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-06-30 11264732 frs-core:ProvisionsForImpairmentInvestments 2023-06-30 11264732 frs-core:ListedExchangeTraded 2023-06-30 11264732 frs-core:ListedExchangeTraded 2022-06-30 11264732 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-06-30 11264732 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-06-30 11264732 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-06-30 11264732 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-06-30 11264732 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-06-30 11264732 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-06-30 11264732 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-06-30 11264732 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-06-30 11264732 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 11264732 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 11264732 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 11264732 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 11264732 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 11264732 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-06-30 11264732 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 11264732 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 11264732 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 11264732 frs-core:UnlistedNon-exchangeTraded 2023-06-30 11264732 frs-core:UnlistedNon-exchangeTraded 2022-06-30 11264732 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-06-30 11264732 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 11264732 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 11264732 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 11264732 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 11264732 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 11264732 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 11264732 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-06-30 11264732 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 11264732 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 11264732 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 11264732 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 11264732 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 11264732 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-06-30 11264732 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 11264732 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 11264732 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 11264732 dpl-frs:CostSales 2022-07-01 2023-06-30 11264732 dpl-frs:CostSales 2022-06-30 11264732 dpl-frs:CostSales 2023-06-30 11264732 dpl-frs:DistributionCosts 2022-07-01 2023-06-30 11264732 dpl-frs:AdministrativeExpenses 2022-07-01 2023-06-30 11264732 frs-bus:Director1 2022-07-01 2023-06-30 11264732 frs-bus:Director1 2022-06-30 11264732 frs-bus:Director1 2023-06-30 11264732 1 2022-07-01 2023-06-30 11264732 frs-core:CurrentFinancialInstruments 1 2023-06-30 11264732 frs-core:Non-currentFinancialInstruments 1 2023-06-30 11264732 2 2022-07-01 2023-06-30 11264732 frs-core:CurrentFinancialInstruments 2 2023-06-30 11264732 frs-core:Non-currentFinancialInstruments 2 2023-06-30 11264732 3 2022-07-01 2023-06-30 11264732 frs-core:CurrentFinancialInstruments 3 2023-06-30 11264732 frs-core:Non-currentFinancialInstruments 3 2023-06-30 11264732 4 2022-07-01 2023-06-30 11264732 frs-core:CurrentFinancialInstruments 4 2023-06-30 11264732 frs-core:Non-currentFinancialInstruments 4 2023-06-30 11264732 5 2022-07-01 2023-06-30 11264732 frs-core:CurrentFinancialInstruments 5 2023-06-30 11264732 frs-core:Non-currentFinancialInstruments 5 2023-06-30 11264732 6 2022-07-01 2023-06-30 11264732 frs-core:CurrentFinancialInstruments 6 2023-06-30 11264732 frs-core:Non-currentFinancialInstruments 6 2023-06-30 11264732 7 2022-07-01 2023-06-30 11264732 frs-core:CurrentFinancialInstruments 7 2023-06-30 11264732 frs-core:Non-currentFinancialInstruments 7 2023-06-30 11264732 8 2022-07-01 2023-06-30 11264732 frs-core:CurrentFinancialInstruments 8 2023-06-30 11264732 frs-core:Non-currentFinancialInstruments 8 2023-06-30 11264732 9 2022-07-01 2023-06-30 11264732 frs-core:CurrentFinancialInstruments 9 2023-06-30 11264732 frs-core:Non-currentFinancialInstruments 9 2023-06-30 11264732 10 2022-07-01 2023-06-30 11264732 frs-core:CurrentFinancialInstruments 10 2023-06-30 11264732 frs-core:Non-currentFinancialInstruments 10 2023-06-30 11264732 11 2022-07-01 2023-06-30 11264732 frs-core:CurrentFinancialInstruments 11 2023-06-30 11264732 frs-core:Non-currentFinancialInstruments 11 2023-06-30 11264732 12 2022-07-01 2023-06-30 11264732 frs-core:CurrentFinancialInstruments 12 2023-06-30 11264732 frs-core:Non-currentFinancialInstruments 12 2023-06-30 11264732 13 2022-07-01 2023-06-30 11264732 frs-core:CurrentFinancialInstruments 13 2023-06-30 11264732 frs-core:Non-currentFinancialInstruments 13 2023-06-30 11264732 14 2022-07-01 2023-06-30 11264732 frs-core:CurrentFinancialInstruments 14 2023-06-30 11264732 frs-core:Non-currentFinancialInstruments 14 2023-06-30 11264732 15 2022-07-01 2023-06-30 11264732 frs-core:CurrentFinancialInstruments 15 2023-06-30 11264732 frs-core:Non-currentFinancialInstruments 15 2023-06-30 11264732 16 2022-07-01 2023-06-30 11264732 frs-core:CurrentFinancialInstruments 16 2023-06-30 11264732 frs-core:Non-currentFinancialInstruments 16 2023-06-30 11264732 17 2022-07-01 2023-06-30 11264732 frs-core:CurrentFinancialInstruments 17 2023-06-30 11264732 frs-core:Non-currentFinancialInstruments 17 2023-06-30 11264732 18 2022-07-01 2023-06-30 11264732 frs-core:CurrentFinancialInstruments 18 2023-06-30 11264732 frs-core:Non-currentFinancialInstruments 18 2023-06-30 11264732 19 2022-07-01 2023-06-30 11264732 frs-core:CurrentFinancialInstruments 19 2023-06-30 11264732 frs-core:Non-currentFinancialInstruments 19 2023-06-30 11264732 20 2022-07-01 2023-06-30 11264732 frs-core:CurrentFinancialInstruments 20 2023-06-30 11264732 frs-core:Non-currentFinancialInstruments 20 2023-06-30 11264732 dpl-frs:Item1 2022-07-01 2023-06-30 11264732 dpl-frs:Item1 2022-06-30 11264732 dpl-frs:Item1 2023-06-30 11264732 dpl-frs:CostSales dpl-frs:Item1 2022-07-01 2023-06-30 11264732 dpl-frs:CostSales dpl-frs:Item1 2022-06-30 11264732 dpl-frs:CostSales dpl-frs:Item1 2023-06-30 11264732 dpl-frs:DistributionCosts dpl-frs:Item1 2022-07-01 2023-06-30 11264732 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-07-01 2023-06-30 11264732 dpl-frs:Item2 2022-07-01 2023-06-30 11264732 dpl-frs:Item2 2022-06-30 11264732 dpl-frs:Item2 2023-06-30 11264732 dpl-frs:CostSales dpl-frs:Item2 2022-07-01 2023-06-30 11264732 dpl-frs:CostSales dpl-frs:Item2 2022-06-30 11264732 dpl-frs:CostSales dpl-frs:Item2 2023-06-30 11264732 dpl-frs:DistributionCosts dpl-frs:Item2 2022-07-01 2023-06-30 11264732 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-07-01 2023-06-30 11264732 dpl-frs:Item3 2022-07-01 2023-06-30 11264732 dpl-frs:Item3 2022-06-30 11264732 dpl-frs:Item3 2023-06-30 11264732 dpl-frs:CostSales dpl-frs:Item3 2022-07-01 2023-06-30 11264732 dpl-frs:CostSales dpl-frs:Item3 2022-06-30 11264732 dpl-frs:CostSales dpl-frs:Item3 2023-06-30 11264732 dpl-frs:DistributionCosts dpl-frs:Item3 2022-07-01 2023-06-30 11264732 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-07-01 2023-06-30 11264732 dpl-frs:Item4 2022-07-01 2023-06-30 11264732 dpl-frs:Item4 2022-06-30 11264732 dpl-frs:Item4 2023-06-30 11264732 dpl-frs:CostSales dpl-frs:Item4 2022-07-01 2023-06-30 11264732 dpl-frs:CostSales dpl-frs:Item4 2022-06-30 11264732 dpl-frs:CostSales dpl-frs:Item4 2023-06-30 11264732 dpl-frs:DistributionCosts dpl-frs:Item4 2022-07-01 2023-06-30 11264732 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-07-01 2023-06-30 11264732 dpl-frs:Item5 2022-07-01 2023-06-30 11264732 dpl-frs:Item5 2022-06-30 11264732 dpl-frs:Item5 2023-06-30 11264732 dpl-frs:CostSales dpl-frs:Item5 2022-07-01 2023-06-30 11264732 dpl-frs:CostSales dpl-frs:Item5 2022-06-30 11264732 dpl-frs:CostSales dpl-frs:Item5 2023-06-30 11264732 dpl-frs:DistributionCosts dpl-frs:Item5 2022-07-01 2023-06-30 11264732 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-07-01 2023-06-30 11264732 dpl-frs:Item6 2022-07-01 2023-06-30 11264732 dpl-frs:Item6 2022-06-30 11264732 dpl-frs:Item6 2023-06-30 11264732 dpl-frs:CostSales dpl-frs:Item6 2022-07-01 2023-06-30 11264732 dpl-frs:CostSales dpl-frs:Item6 2022-06-30 11264732 dpl-frs:CostSales dpl-frs:Item6 2023-06-30 11264732 dpl-frs:DistributionCosts dpl-frs:Item6 2022-07-01 2023-06-30 11264732 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-07-01 2023-06-30 11264732 dpl-frs:Item7 2022-07-01 2023-06-30 11264732 dpl-frs:Item7 2022-06-30 11264732 dpl-frs:Item7 2023-06-30 11264732 dpl-frs:CostSales dpl-frs:Item7 2022-07-01 2023-06-30 11264732 dpl-frs:CostSales dpl-frs:Item7 2022-06-30 11264732 dpl-frs:CostSales dpl-frs:Item7 2023-06-30 11264732 dpl-frs:DistributionCosts dpl-frs:Item7 2022-07-01 2023-06-30 11264732 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-07-01 2023-06-30 11264732 dpl-frs:Item8 2022-07-01 2023-06-30 11264732 dpl-frs:Item8 2022-06-30 11264732 dpl-frs:Item8 2023-06-30 11264732 dpl-frs:CostSales dpl-frs:Item8 2022-07-01 2023-06-30 11264732 dpl-frs:CostSales dpl-frs:Item8 2022-06-30 11264732 dpl-frs:CostSales dpl-frs:Item8 2023-06-30 11264732 dpl-frs:DistributionCosts dpl-frs:Item8 2022-07-01 2023-06-30 11264732 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-07-01 2023-06-30 11264732 dpl-frs:Item9 2022-07-01 2023-06-30 11264732 dpl-frs:Item9 2022-06-30 11264732 dpl-frs:Item9 2023-06-30 11264732 dpl-frs:CostSales dpl-frs:Item9 2022-07-01 2023-06-30 11264732 dpl-frs:CostSales dpl-frs:Item9 2022-06-30 11264732 dpl-frs:CostSales dpl-frs:Item9 2023-06-30 11264732 dpl-frs:DistributionCosts dpl-frs:Item9 2022-07-01 2023-06-30 11264732 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-07-01 2023-06-30 11264732 dpl-frs:Item10 2022-07-01 2023-06-30 11264732 dpl-frs:Item10 2022-06-30 11264732 dpl-frs:Item10 2023-06-30 11264732 dpl-frs:CostSales dpl-frs:Item10 2022-07-01 2023-06-30 11264732 dpl-frs:CostSales dpl-frs:Item10 2022-06-30 11264732 dpl-frs:CostSales dpl-frs:Item10 2023-06-30 11264732 dpl-frs:DistributionCosts dpl-frs:Item10 2022-07-01 2023-06-30 11264732 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-07-01 2023-06-30 11264732 dpl-frs:Item11 2022-07-01 2023-06-30 11264732 dpl-frs:Item11 2022-06-30 11264732 dpl-frs:Item11 2023-06-30 11264732 dpl-frs:CostSales dpl-frs:Item11 2022-07-01 2023-06-30 11264732 dpl-frs:CostSales dpl-frs:Item11 2022-06-30 11264732 dpl-frs:CostSales dpl-frs:Item11 2023-06-30 11264732 dpl-frs:DistributionCosts dpl-frs:Item11 2022-07-01 2023-06-30 11264732 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-07-01 2023-06-30 11264732 dpl-frs:Item12 2022-07-01 2023-06-30 11264732 dpl-frs:Item12 2022-06-30 11264732 dpl-frs:Item12 2023-06-30 11264732 dpl-frs:CostSales dpl-frs:Item12 2022-07-01 2023-06-30 11264732 dpl-frs:CostSales dpl-frs:Item12 2022-06-30 11264732 dpl-frs:CostSales dpl-frs:Item12 2023-06-30 11264732 dpl-frs:DistributionCosts dpl-frs:Item12 2022-07-01 2023-06-30 11264732 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-07-01 2023-06-30 11264732 1 2022-07-01 2023-06-30 11264732 frs-countries:EnglandWales 2022-07-01 2023-06-30 11264732 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-06-30 11264732 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-06-30 11264732 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-06-30 11264732 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-06-30 11264732 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-07-01 2022-06-30 11264732 frs-core:AllSubsidiaries 2021-07-01 2022-06-30 11264732 frs-core:KeyManagementPersonnel 2021-07-01 2022-06-30 11264732 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-07-01 2022-06-30 11264732 frs-core:OtherRelatedParties 2021-07-01 2022-06-30 11264732 2021-06-30 11264732 2022-06-30 11264732 2021-07-01 2022-06-30 11264732 frs-core:CurrentFinancialInstruments 2022-06-30 11264732 frs-core:CurrentFinancialInstruments 2021-07-01 2022-06-30 11264732 frs-core:Non-currentFinancialInstruments 2022-06-30 11264732 frs-core:Non-currentFinancialInstruments 2021-07-01 2022-06-30 11264732 frs-core:CurrentFinancialInstruments 2021-07-01 2022-06-30 11264732 frs-core:CurrentFinancialInstruments 2022-06-30 11264732 frs-core:AfterOneYear 2021-07-01 2022-06-30 11264732 frs-core:BetweenOneFiveYears 2021-07-01 2022-06-30 11264732 frs-core:BetweenOneFiveYears 2022-06-30 11264732 frs-core:ComputerEquipment 2022-06-30 11264732 frs-core:ComputerEquipment 2021-07-01 2022-06-30 11264732 frs-core:ComputerEquipment 2021-06-30 11264732 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-06-30 11264732 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-07-01 2022-06-30 11264732 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-06-30 11264732 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-06-30 11264732 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-07-01 2022-06-30 11264732 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-06-30 11264732 frs-core:FurnitureFittings 2022-06-30 11264732 frs-core:FurnitureFittings 2021-07-01 2022-06-30 11264732 frs-core:FurnitureFittings 2021-06-30 11264732 frs-core:NetGoodwill 2022-06-30 11264732 frs-core:NetGoodwill 2021-07-01 2022-06-30 11264732 frs-core:NetGoodwill 2021-06-30 11264732 frs-core:InvestmentPropertyIncludedWithinPPE 2022-06-30 11264732 frs-core:InvestmentPropertyIncludedWithinPPE 2021-07-01 2022-06-30 11264732 frs-core:InvestmentPropertyIncludedWithinPPE 2021-06-30 11264732 frs-core:LandBuildings 2022-06-30 11264732 frs-core:LandBuildings 2021-07-01 2022-06-30 11264732 frs-core:LandBuildings 2021-06-30 11264732 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-06-30 11264732 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-07-01 2022-06-30 11264732 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-06-30 11264732 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-06-30 11264732 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-07-01 2022-06-30 11264732 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-06-30 11264732 frs-core:MoreThanFiveYears 2021-07-01 2022-06-30 11264732 frs-core:MoreThanFiveYears 2022-06-30 11264732 frs-core:MotorVehicles 2022-06-30 11264732 frs-core:MotorVehicles 2021-07-01 2022-06-30 11264732 frs-core:MotorVehicles 2021-06-30 11264732 frs-core:OtherResidualIntangibleAssets 2022-06-30 11264732 frs-core:OtherResidualIntangibleAssets 2021-07-01 2022-06-30 11264732 frs-core:OtherResidualIntangibleAssets 2021-06-30 11264732 frs-core:PlantMachinery 2022-06-30 11264732 frs-core:PlantMachinery 2021-07-01 2022-06-30 11264732 frs-core:PlantMachinery 2021-06-30 11264732 frs-core:Secured 2022-06-30 11264732 frs-core:Unsecured 2022-06-30 11264732 frs-core:WithinOneYear 2021-07-01 2022-06-30 11264732 frs-core:WithinOneYear 2022-06-30 11264732 frs-core:CapitalRedemptionReserve 2021-07-01 2022-06-30 11264732 frs-core:CapitalRedemptionReserve 2021-06-30 11264732 frs-core:CapitalRedemptionReserve 2022-06-30 11264732 frs-core:OtherReservesSubtotal 2021-07-01 2022-06-30 11264732 frs-core:OtherReservesSubtotal 2021-06-30 11264732 frs-core:OtherReservesSubtotal 2022-06-30 11264732 frs-core:RevaluationReserve 2021-07-01 2022-06-30 11264732 frs-core:RevaluationReserve 2021-06-30 11264732 frs-core:RevaluationReserve 2022-06-30 11264732 frs-core:SharePremium 2021-07-01 2022-06-30 11264732 frs-core:SharePremium 2021-06-30 11264732 frs-core:SharePremium 2022-06-30 11264732 frs-core:ShareCapital 2021-07-01 2022-06-30 11264732 frs-core:ShareCapital 2021-06-30 11264732 frs-core:ShareCapital 2022-06-30 11264732 frs-core:RetainedEarningsAccumulatedLosses 2021-07-01 2022-06-30 11264732 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-06-30 11264732 frs-core:RetainedEarningsAccumulatedLosses 2022-06-30 11264732 frs-core:RetainedEarningsAccumulatedLosses 2021-06-30 11264732 frs-core:RetainedEarningsAccumulatedLosses 2022-06-30 11264732 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-06-30 11264732 frs-countries:UnitedKingdom 2021-07-01 2022-06-30 11264732 frs-countries:Europe 2021-07-01 2022-06-30 11264732 frs-countries:NorthAmerica 2021-07-01 2022-06-30 11264732 frs-countries:SouthAmerica 2021-07-01 2022-06-30 11264732 frs-countries:Asia 2021-07-01 2022-06-30 11264732 frs-countries:RestWorldOutsideUK 2021-07-01 2022-06-30 11264732 frs-bus:HighestPaidDirector 2021-07-01 2022-06-30 11264732 frs-bus:PrivateLimitedCompanyLtd 2021-07-01 2022-06-30 11264732 frs-bus:CompanyLimitedByGuarantee 2021-07-01 2022-06-30 11264732 frs-bus:LimitedLiabilityPartnershipLLP 2021-07-01 2022-06-30 11264732 frs-bus:LimitedLiabilityPartnershipsSORP 2021-07-01 2022-06-30 11264732 frs-bus:FullAccounts 2021-07-01 2022-06-30 11264732 frs-bus:FilletedAccounts 2021-07-01 2022-06-30 11264732 frs-bus:AbridgedAccounts 2021-07-01 2022-06-30 11264732 frs-bus:FRS102 2021-07-01 2022-06-30 11264732 frs-bus:MediumEntities 2021-07-01 2022-06-30 11264732 frs-bus:SmallEntities 2021-07-01 2022-06-30 11264732 frs-bus:EntityHasNeverTraded 2021-07-01 2022-06-30 11264732 frs-bus:EntityNoLongerTradingButTradedInPast 2021-07-01 2022-06-30 11264732 frs-bus:Audited 2021-07-01 2022-06-30 11264732 frs-bus:AuditExempt-NoAccountantsReport 2021-07-01 2022-06-30 11264732 frs-bus:AuditExemptWithAccountantsReport 2021-07-01 2022-06-30 11264732 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-07-01 2022-06-30 11264732 frs-bus:LargeCompaniesRegimeForAccounts 2021-07-01 2022-06-30 11264732 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-07-01 2022-06-30 11264732 frs-bus:SmallCompaniesRegimeForAccounts 2021-07-01 2022-06-30 11264732 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-07-01 2022-06-30 11264732 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-07-01 2022-06-30 11264732 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-07-01 2022-06-30 11264732 frs-bus:OrdinaryShareClass1 2021-07-01 2022-06-30 11264732 frs-bus:OrdinaryShareClass1 2021-06-30 11264732 frs-bus:OrdinaryShareClass1 2022-06-30 11264732 frs-bus:OrdinaryShareClass2 2021-07-01 2022-06-30 11264732 frs-bus:OrdinaryShareClass2 2021-06-30 11264732 frs-bus:OrdinaryShareClass2 2022-06-30 11264732 frs-bus:OrdinaryShareClass3 2021-07-01 2022-06-30 11264732 frs-bus:OrdinaryShareClass3 2021-06-30 11264732 frs-bus:OrdinaryShareClass3 2022-06-30 11264732 frs-bus:OrdinaryShareClass4 2021-07-01 2022-06-30 11264732 frs-bus:OrdinaryShareClass4 2021-06-30 11264732 frs-bus:OrdinaryShareClass4 2022-06-30 11264732 frs-bus:OrdinaryShareClass5 2021-07-01 2022-06-30 11264732 frs-bus:OrdinaryShareClass5 2021-06-30 11264732 frs-bus:OrdinaryShareClass5 2022-06-30 11264732 frs-bus:PreferenceShareClass1 2021-07-01 2022-06-30 11264732 frs-bus:PreferenceShareClass1 2021-06-30 11264732 frs-bus:PreferenceShareClass1 2022-06-30 11264732 frs-bus:PreferenceShareClass2 2021-07-01 2022-06-30 11264732 frs-bus:PreferenceShareClass2 2021-06-30 11264732 frs-bus:PreferenceShareClass2 2022-06-30 11264732 frs-bus:PreferenceShareClass3 2021-07-01 2022-06-30 11264732 frs-bus:PreferenceShareClass3 2021-06-30 11264732 frs-bus:PreferenceShareClass3 2022-06-30 11264732 frs-bus:PreferenceShareClass4 2021-07-01 2022-06-30 11264732 frs-bus:PreferenceShareClass4 2021-06-30 11264732 frs-bus:PreferenceShareClass4 2022-06-30 11264732 frs-bus:PreferenceShareClass5 2021-07-01 2022-06-30 11264732 frs-bus:PreferenceShareClass5 2021-06-30 11264732 frs-bus:PreferenceShareClass5 2022-06-30 11264732 1 2021-07-01 2022-06-30 11264732 1 2022-06-30 11264732 1 2021-07-01 2022-06-30 11264732 frs-core:LeasedAssets 2021-07-01 2022-06-30 11264732 frs-core:OwnedAssets 2021-07-01 2022-06-30 11264732 frs-core:CurrencyRisk 2021-07-01 2022-06-30 11264732 frs-core:MarketRisk 2021-07-01 2022-06-30 11264732 frs-core:InterestRateRisk 2021-07-01 2022-06-30 11264732 frs-core:DeferredTaxation 2021-07-01 2022-06-30 11264732 frs-core:DeferredTaxation 2021-06-30 11264732 frs-core:DeferredTaxation 2022-06-30 11264732 frs-core:OtherProvisionsContingentLiabilities 2021-07-01 2022-06-30 11264732 frs-core:OtherProvisionsContingentLiabilities 2021-06-30 11264732 frs-core:OtherProvisionsContingentLiabilities 2022-06-30 11264732 frs-core:ProvisionsDeferredTax 2022-06-30 11264732 frs-core:OtherDeferredTax 2022-06-30 11264732 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-06-30 11264732 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-06-30 11264732 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-06-30 11264732 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-07-01 2022-06-30 11264732 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-06-30 11264732 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-06-30 11264732 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-07-01 2022-06-30 11264732 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-06-30 11264732 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-06-30 11264732 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-07-01 2022-06-30 11264732 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-06-30 11264732 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-06-30 11264732 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-06-30 11264732 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-06-30 11264732 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-06-30 11264732 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-06-30 11264732 frs-core:Share-basedPaymentsDeferredTax 2022-06-30 11264732 frs-core:TaxCreditsDeferredTax 2022-06-30 11264732 frs-core:CostValuation 2021-06-30 11264732 frs-core:AdditionsToInvestments 2022-06-30 11264732 frs-core:DisposalsRepaymentsInvestments 2022-06-30 11264732 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-06-30 11264732 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-06-30 11264732 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-06-30 11264732 frs-core:OtherIncreaseDecreaseInInvestments 2022-06-30 11264732 frs-core:CostValuation 2022-06-30 11264732 frs-core:ProvisionsForImpairmentInvestments 2021-06-30 11264732 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-06-30 11264732 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-06-30 11264732 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-06-30 11264732 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-06-30 11264732 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-06-30 11264732 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-06-30 11264732 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-06-30 11264732 frs-core:ProvisionsForImpairmentInvestments 2022-06-30 11264732 frs-core:ListedExchangeTraded 2022-06-30 11264732 frs-core:ListedExchangeTraded 2021-06-30 11264732 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-06-30 11264732 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-06-30 11264732 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-06-30 11264732 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-06-30 11264732 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-06-30 11264732 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-06-30 11264732 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-06-30 11264732 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-06-30 11264732 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-06-30 11264732 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 11264732 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 11264732 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 11264732 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 11264732 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-06-30 11264732 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 11264732 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 11264732 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 11264732 frs-core:UnlistedNon-exchangeTraded 2022-06-30 11264732 frs-core:UnlistedNon-exchangeTraded 2021-06-30 11264732 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-06-30 11264732 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 11264732 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 11264732 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 11264732 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 11264732 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 11264732 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 11264732 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-06-30 11264732 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-06-30 11264732 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 11264732 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 11264732 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 11264732 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 11264732 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-06-30 11264732 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 11264732 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 11264732 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 11264732 dpl-frs:CostSales 2021-07-01 2022-06-30 11264732 dpl-frs:CostSales 2021-06-30 11264732 dpl-frs:CostSales 2022-06-30 11264732 dpl-frs:DistributionCosts 2021-07-01 2022-06-30 11264732 dpl-frs:AdministrativeExpenses 2021-07-01 2022-06-30 11264732 frs-bus:Director1 2021-07-01 2022-06-30 11264732 frs-bus:Director1 2021-06-30 11264732 frs-bus:Director1 2022-06-30 11264732 1 2021-07-01 2022-06-30 11264732 frs-core:CurrentFinancialInstruments 1 2022-06-30 11264732 frs-core:Non-currentFinancialInstruments 1 2022-06-30 11264732 2 2021-07-01 2022-06-30 11264732 frs-core:CurrentFinancialInstruments 2 2022-06-30 11264732 frs-core:Non-currentFinancialInstruments 2 2022-06-30 11264732 3 2021-07-01 2022-06-30 11264732 frs-core:CurrentFinancialInstruments 3 2022-06-30 11264732 frs-core:Non-currentFinancialInstruments 3 2022-06-30 11264732 4 2021-07-01 2022-06-30 11264732 frs-core:CurrentFinancialInstruments 4 2022-06-30 11264732 frs-core:Non-currentFinancialInstruments 4 2022-06-30 11264732 5 2021-07-01 2022-06-30 11264732 frs-core:CurrentFinancialInstruments 5 2022-06-30 11264732 frs-core:Non-currentFinancialInstruments 5 2022-06-30 11264732 6 2021-07-01 2022-06-30 11264732 frs-core:CurrentFinancialInstruments 6 2022-06-30 11264732 frs-core:Non-currentFinancialInstruments 6 2022-06-30 11264732 7 2021-07-01 2022-06-30 11264732 frs-core:CurrentFinancialInstruments 7 2022-06-30 11264732 frs-core:Non-currentFinancialInstruments 7 2022-06-30 11264732 8 2021-07-01 2022-06-30 11264732 frs-core:CurrentFinancialInstruments 8 2022-06-30 11264732 frs-core:Non-currentFinancialInstruments 8 2022-06-30 11264732 9 2021-07-01 2022-06-30 11264732 frs-core:CurrentFinancialInstruments 9 2022-06-30 11264732 frs-core:Non-currentFinancialInstruments 9 2022-06-30 11264732 10 2021-07-01 2022-06-30 11264732 frs-core:CurrentFinancialInstruments 10 2022-06-30 11264732 frs-core:Non-currentFinancialInstruments 10 2022-06-30 11264732 11 2021-07-01 2022-06-30 11264732 frs-core:CurrentFinancialInstruments 11 2022-06-30 11264732 frs-core:Non-currentFinancialInstruments 11 2022-06-30 11264732 12 2021-07-01 2022-06-30 11264732 frs-core:CurrentFinancialInstruments 12 2022-06-30 11264732 frs-core:Non-currentFinancialInstruments 12 2022-06-30 11264732 13 2021-07-01 2022-06-30 11264732 frs-core:CurrentFinancialInstruments 13 2022-06-30 11264732 frs-core:Non-currentFinancialInstruments 13 2022-06-30 11264732 14 2021-07-01 2022-06-30 11264732 frs-core:CurrentFinancialInstruments 14 2022-06-30 11264732 frs-core:Non-currentFinancialInstruments 14 2022-06-30 11264732 15 2021-07-01 2022-06-30 11264732 frs-core:CurrentFinancialInstruments 15 2022-06-30 11264732 frs-core:Non-currentFinancialInstruments 15 2022-06-30 11264732 16 2021-07-01 2022-06-30 11264732 frs-core:CurrentFinancialInstruments 16 2022-06-30 11264732 frs-core:Non-currentFinancialInstruments 16 2022-06-30 11264732 17 2021-07-01 2022-06-30 11264732 frs-core:CurrentFinancialInstruments 17 2022-06-30 11264732 frs-core:Non-currentFinancialInstruments 17 2022-06-30 11264732 18 2021-07-01 2022-06-30 11264732 frs-core:CurrentFinancialInstruments 18 2022-06-30 11264732 frs-core:Non-currentFinancialInstruments 18 2022-06-30 11264732 19 2021-07-01 2022-06-30 11264732 frs-core:CurrentFinancialInstruments 19 2022-06-30 11264732 frs-core:Non-currentFinancialInstruments 19 2022-06-30 11264732 20 2021-07-01 2022-06-30 11264732 frs-core:CurrentFinancialInstruments 20 2022-06-30 11264732 frs-core:Non-currentFinancialInstruments 20 2022-06-30 11264732 dpl-frs:Item1 2021-07-01 2022-06-30 11264732 dpl-frs:Item1 2021-06-30 11264732 dpl-frs:Item1 2022-06-30 11264732 dpl-frs:CostSales dpl-frs:Item1 2021-07-01 2022-06-30 11264732 dpl-frs:CostSales dpl-frs:Item1 2021-06-30 11264732 dpl-frs:CostSales dpl-frs:Item1 2022-06-30 11264732 dpl-frs:DistributionCosts dpl-frs:Item1 2021-07-01 2022-06-30 11264732 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-07-01 2022-06-30 11264732 dpl-frs:Item2 2021-07-01 2022-06-30 11264732 dpl-frs:Item2 2021-06-30 11264732 dpl-frs:Item2 2022-06-30 11264732 dpl-frs:CostSales dpl-frs:Item2 2021-07-01 2022-06-30 11264732 dpl-frs:CostSales dpl-frs:Item2 2021-06-30 11264732 dpl-frs:CostSales dpl-frs:Item2 2022-06-30 11264732 dpl-frs:DistributionCosts dpl-frs:Item2 2021-07-01 2022-06-30 11264732 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-07-01 2022-06-30 11264732 dpl-frs:Item3 2021-07-01 2022-06-30 11264732 dpl-frs:Item3 2021-06-30 11264732 dpl-frs:Item3 2022-06-30 11264732 dpl-frs:CostSales dpl-frs:Item3 2021-07-01 2022-06-30 11264732 dpl-frs:CostSales dpl-frs:Item3 2021-06-30 11264732 dpl-frs:CostSales dpl-frs:Item3 2022-06-30 11264732 dpl-frs:DistributionCosts dpl-frs:Item3 2021-07-01 2022-06-30 11264732 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-07-01 2022-06-30 11264732 dpl-frs:Item4 2021-07-01 2022-06-30 11264732 dpl-frs:Item4 2021-06-30 11264732 dpl-frs:Item4 2022-06-30 11264732 dpl-frs:CostSales dpl-frs:Item4 2021-07-01 2022-06-30 11264732 dpl-frs:CostSales dpl-frs:Item4 2021-06-30 11264732 dpl-frs:CostSales dpl-frs:Item4 2022-06-30 11264732 dpl-frs:DistributionCosts dpl-frs:Item4 2021-07-01 2022-06-30 11264732 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-07-01 2022-06-30 11264732 dpl-frs:Item5 2021-07-01 2022-06-30 11264732 dpl-frs:Item5 2021-06-30 11264732 dpl-frs:Item5 2022-06-30 11264732 dpl-frs:CostSales dpl-frs:Item5 2021-07-01 2022-06-30 11264732 dpl-frs:CostSales dpl-frs:Item5 2021-06-30 11264732 dpl-frs:CostSales dpl-frs:Item5 2022-06-30 11264732 dpl-frs:DistributionCosts dpl-frs:Item5 2021-07-01 2022-06-30 11264732 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-07-01 2022-06-30 11264732 dpl-frs:Item6 2021-07-01 2022-06-30 11264732 dpl-frs:Item6 2021-06-30 11264732 dpl-frs:Item6 2022-06-30 11264732 dpl-frs:CostSales dpl-frs:Item6 2021-07-01 2022-06-30 11264732 dpl-frs:CostSales dpl-frs:Item6 2021-06-30 11264732 dpl-frs:CostSales dpl-frs:Item6 2022-06-30 11264732 dpl-frs:DistributionCosts dpl-frs:Item6 2021-07-01 2022-06-30 11264732 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-07-01 2022-06-30 11264732 dpl-frs:Item7 2021-07-01 2022-06-30 11264732 dpl-frs:Item7 2021-06-30 11264732 dpl-frs:Item7 2022-06-30 11264732 dpl-frs:CostSales dpl-frs:Item7 2021-07-01 2022-06-30 11264732 dpl-frs:CostSales dpl-frs:Item7 2021-06-30 11264732 dpl-frs:CostSales dpl-frs:Item7 2022-06-30 11264732 dpl-frs:DistributionCosts dpl-frs:Item7 2021-07-01 2022-06-30 11264732 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-07-01 2022-06-30 11264732 dpl-frs:Item8 2021-07-01 2022-06-30 11264732 dpl-frs:Item8 2021-06-30 11264732 dpl-frs:Item8 2022-06-30 11264732 dpl-frs:CostSales dpl-frs:Item8 2021-07-01 2022-06-30 11264732 dpl-frs:CostSales dpl-frs:Item8 2021-06-30 11264732 dpl-frs:CostSales dpl-frs:Item8 2022-06-30 11264732 dpl-frs:DistributionCosts dpl-frs:Item8 2021-07-01 2022-06-30 11264732 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-07-01 2022-06-30 11264732 dpl-frs:Item9 2021-07-01 2022-06-30 11264732 dpl-frs:Item9 2021-06-30 11264732 dpl-frs:Item9 2022-06-30 11264732 dpl-frs:CostSales dpl-frs:Item9 2021-07-01 2022-06-30 11264732 dpl-frs:CostSales dpl-frs:Item9 2021-06-30 11264732 dpl-frs:CostSales dpl-frs:Item9 2022-06-30 11264732 dpl-frs:DistributionCosts dpl-frs:Item9 2021-07-01 2022-06-30 11264732 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-07-01 2022-06-30 11264732 dpl-frs:Item10 2021-07-01 2022-06-30 11264732 dpl-frs:Item10 2021-06-30 11264732 dpl-frs:Item10 2022-06-30 11264732 dpl-frs:CostSales dpl-frs:Item10 2021-07-01 2022-06-30 11264732 dpl-frs:CostSales dpl-frs:Item10 2021-06-30 11264732 dpl-frs:CostSales dpl-frs:Item10 2022-06-30 11264732 dpl-frs:DistributionCosts dpl-frs:Item10 2021-07-01 2022-06-30 11264732 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-07-01 2022-06-30 11264732 dpl-frs:Item11 2021-07-01 2022-06-30 11264732 dpl-frs:Item11 2021-06-30 11264732 dpl-frs:Item11 2022-06-30 11264732 dpl-frs:CostSales dpl-frs:Item11 2021-07-01 2022-06-30 11264732 dpl-frs:CostSales dpl-frs:Item11 2021-06-30 11264732 dpl-frs:CostSales dpl-frs:Item11 2022-06-30 11264732 dpl-frs:DistributionCosts dpl-frs:Item11 2021-07-01 2022-06-30 11264732 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-07-01 2022-06-30 11264732 dpl-frs:Item12 2021-07-01 2022-06-30 11264732 dpl-frs:Item12 2021-06-30 11264732 dpl-frs:Item12 2022-06-30 11264732 dpl-frs:CostSales dpl-frs:Item12 2021-07-01 2022-06-30 11264732 dpl-frs:CostSales dpl-frs:Item12 2021-06-30 11264732 dpl-frs:CostSales dpl-frs:Item12 2022-06-30 11264732 dpl-frs:DistributionCosts dpl-frs:Item12 2021-07-01 2022-06-30 11264732 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-07-01 2022-06-30 11264732 1 2021-07-01 2022-06-30 11264732 frs-countries:EnglandWales 2021-07-01 2022-06-30
Registered number: 11264732
New Path Advisory Ltd.
Unaudited Financial Statements
For The Year Ended 30 June 2023
Wessex Accountancy Services
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 11264732
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 1,377 1,543
Tangible Assets 5 959 1,116
Investments 6 90,000 220,273
92,336 222,932
CURRENT ASSETS
Debtors 7 18,179 40,978
Cash at bank and in hand 20,411 517
38,590 41,495
Creditors: Amounts Falling Due Within One Year 8 (19,522 ) (67,002 )
NET CURRENT ASSETS (LIABILITIES) 19,068 (25,507 )
TOTAL ASSETS LESS CURRENT LIABILITIES 111,404 197,425
Creditors: Amounts Falling Due After More Than One Year 9 (38,333 ) (58,333 )
NET ASSETS 73,071 139,092
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 72,971 138,992
SHAREHOLDERS' FUNDS 73,071 139,092
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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Andrew Hill
Director
04/03/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
New Path Advisory Ltd. is a private company, limited by shares, incorporated in England & Wales, registered number 11264732 . The registered office is International House, George Curl Way, Southampton, SO18 2RZ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures & Fittings 25% on written down value
Computer Equipment 33% on written down value
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 2)
2 2
4. Intangible Assets
Other
£
Cost
As at 1 July 2022 1,992
As at 30 June 2023 1,992
Amortisation
As at 1 July 2022 449
Provided during the period 166
As at 30 June 2023 615
Net Book Value
As at 30 June 2023 1,377
As at 1 July 2022 1,543
Page 3
Page 4
5. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 July 2022 988 1,488 2,476
Additions 230 - 230
As at 30 June 2023 1,218 1,488 2,706
Depreciation
As at 1 July 2022 477 883 1,360
Provided during the period 185 202 387
As at 30 June 2023 662 1,085 1,747
Net Book Value
As at 30 June 2023 556 403 959
As at 1 July 2022 511 605 1,116
6. Investments
Unlisted Other Total
£ £ £
Cost
As at 1 July 2022 90,000 130,273 220,273
Disposals - (130,273 ) (130,273 )
As at 30 June 2023 90,000 - 90,000
Provision
As at 1 July 2022 - - -
As at 30 June 2023 - - -
Net Book Value
As at 30 June 2023 90,000 - 90,000
As at 1 July 2022 90,000 130,273 220,273
7. Debtors
2023 2022
£ £
Due within one year
Trade debtors - 40,978
Other debtors 18,110 -
VAT 69 -
18,179 40,978
Page 4
Page 5
8. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 1 14,300
Bank loans and overdrafts 20,000 20,000
Corporation tax (1,542 ) 16,629
Other taxes and social security 33 -
VAT - 263
Accrued expenses - 460
Other creditor 1,030 5,500
Director's loan account - 9,850
19,522 67,002
9. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 38,333 58,333
38,333 58,333
10. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
Page 5