Acorah Software Products - Accounts Production 14.4.601 false true 31 December 2022 1 January 2022 false 1 January 2023 29 February 2024 29 February 2024 04640122 M Gardner L Gardner iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04640122 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-12-31 04640122 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2024-02-29 04640122 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2024-02-29 04640122 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2024-02-29 04640122 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2023-01-01 2024-02-29 04640122 frs-core:AllSubsidiaries 2023-01-01 2024-02-29 04640122 frs-core:KeyManagementPersonnel 2023-01-01 2024-02-29 04640122 frs-core:EntitiesControlledByKeyManagementPersonnel 2023-01-01 2024-02-29 04640122 frs-core:OtherRelatedParties 2023-01-01 2024-02-29 04640122 2022-12-31 04640122 2024-02-29 04640122 2023-01-01 2024-02-29 04640122 frs-core:CurrentFinancialInstruments 2024-02-29 04640122 frs-core:CurrentFinancialInstruments 2023-01-01 2024-02-29 04640122 frs-core:Non-currentFinancialInstruments 2024-02-29 04640122 frs-core:Non-currentFinancialInstruments 2023-01-01 2024-02-29 04640122 frs-core:CurrentFinancialInstruments 2023-01-01 2024-02-29 04640122 frs-core:CurrentFinancialInstruments 2024-02-29 04640122 frs-core:AfterOneYear 2023-01-01 2024-02-29 04640122 frs-core:BetweenOneFiveYears 2023-01-01 2024-02-29 04640122 frs-core:BetweenOneFiveYears 2024-02-29 04640122 frs-core:ComputerEquipment 2024-02-29 04640122 frs-core:ComputerEquipment 2023-01-01 2024-02-29 04640122 frs-core:ComputerEquipment 2022-12-31 04640122 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2024-02-29 04640122 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-01-01 2024-02-29 04640122 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-12-31 04640122 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-02-29 04640122 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-01-01 2024-02-29 04640122 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-12-31 04640122 frs-core:FurnitureFittings 2024-02-29 04640122 frs-core:FurnitureFittings 2023-01-01 2024-02-29 04640122 frs-core:FurnitureFittings 2022-12-31 04640122 frs-core:NetGoodwill 2024-02-29 04640122 frs-core:NetGoodwill 2023-01-01 2024-02-29 04640122 frs-core:NetGoodwill 2022-12-31 04640122 frs-core:InvestmentPropertyIncludedWithinPPE 2024-02-29 04640122 frs-core:InvestmentPropertyIncludedWithinPPE 2023-01-01 2024-02-29 04640122 frs-core:InvestmentPropertyIncludedWithinPPE 2022-12-31 04640122 frs-core:LandBuildings 2024-02-29 04640122 frs-core:LandBuildings 2023-01-01 2024-02-29 04640122 frs-core:LandBuildings 2022-12-31 04640122 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-02-29 04640122 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-01-01 2024-02-29 04640122 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-12-31 04640122 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-02-29 04640122 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-01-01 2024-02-29 04640122 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-12-31 04640122 frs-core:MoreThanFiveYears 2023-01-01 2024-02-29 04640122 frs-core:MoreThanFiveYears 2024-02-29 04640122 frs-core:MotorVehicles 2024-02-29 04640122 frs-core:MotorVehicles 2023-01-01 2024-02-29 04640122 frs-core:MotorVehicles 2022-12-31 04640122 frs-core:OtherResidualIntangibleAssets 2024-02-29 04640122 frs-core:OtherResidualIntangibleAssets 2023-01-01 2024-02-29 04640122 frs-core:OtherResidualIntangibleAssets 2022-12-31 04640122 frs-core:PlantMachinery 2024-02-29 04640122 frs-core:PlantMachinery 2023-01-01 2024-02-29 04640122 frs-core:PlantMachinery 2022-12-31 04640122 frs-core:Secured 2024-02-29 04640122 frs-core:Unsecured 2024-02-29 04640122 frs-core:WithinOneYear 2023-01-01 2024-02-29 04640122 frs-core:WithinOneYear 2024-02-29 04640122 frs-core:CapitalRedemptionReserve 2023-01-01 2024-02-29 04640122 frs-core:CapitalRedemptionReserve 2022-12-31 04640122 frs-core:CapitalRedemptionReserve 2024-02-29 04640122 frs-core:OtherReservesSubtotal 2023-01-01 2024-02-29 04640122 frs-core:OtherReservesSubtotal 2022-12-31 04640122 frs-core:OtherReservesSubtotal 2024-02-29 04640122 frs-core:RevaluationReserve 2023-01-01 2024-02-29 04640122 frs-core:RevaluationReserve 2022-12-31 04640122 frs-core:RevaluationReserve 2024-02-29 04640122 frs-core:SharePremium 2023-01-01 2024-02-29 04640122 frs-core:SharePremium 2022-12-31 04640122 frs-core:SharePremium 2024-02-29 04640122 frs-core:ShareCapital 2023-01-01 2024-02-29 04640122 frs-core:ShareCapital 2022-12-31 04640122 frs-core:ShareCapital 2024-02-29 04640122 frs-core:RetainedEarningsAccumulatedLosses 2023-01-01 2024-02-29 04640122 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-12-31 04640122 frs-core:RetainedEarningsAccumulatedLosses 2024-02-29 04640122 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31 04640122 frs-core:RetainedEarningsAccumulatedLosses 2024-02-29 04640122 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-12-31 04640122 frs-countries:UnitedKingdom 2023-01-01 2024-02-29 04640122 frs-countries:Europe 2023-01-01 2024-02-29 04640122 frs-countries:NorthAmerica 2023-01-01 2024-02-29 04640122 frs-countries:SouthAmerica 2023-01-01 2024-02-29 04640122 frs-countries:Asia 2023-01-01 2024-02-29 04640122 frs-countries:RestWorldOutsideUK 2023-01-01 2024-02-29 04640122 frs-bus:HighestPaidDirector 2023-01-01 2024-02-29 04640122 frs-bus:PrivateLimitedCompanyLtd 2023-01-01 2024-02-29 04640122 frs-bus:CompanyLimitedByGuarantee 2023-01-01 2024-02-29 04640122 frs-bus:LimitedLiabilityPartnershipLLP 2023-01-01 2024-02-29 04640122 frs-bus:LimitedLiabilityPartnershipsSORP 2023-01-01 2024-02-29 04640122 frs-bus:FullAccounts 2023-01-01 2024-02-29 04640122 frs-bus:FilletedAccounts 2023-01-01 2024-02-29 04640122 frs-bus:AbridgedAccounts 2023-01-01 2024-02-29 04640122 frs-bus:FRS102 2023-01-01 2024-02-29 04640122 frs-bus:MediumEntities 2023-01-01 2024-02-29 04640122 frs-bus:SmallEntities 2023-01-01 2024-02-29 04640122 frs-bus:EntityHasNeverTraded 2023-01-01 2024-02-29 04640122 frs-bus:EntityNoLongerTradingButTradedInPast 2023-01-01 2024-02-29 04640122 frs-bus:Audited 2023-01-01 2024-02-29 04640122 frs-bus:AuditExempt-NoAccountantsReport 2023-01-01 2024-02-29 04640122 frs-bus:AuditExemptWithAccountantsReport 2023-01-01 2024-02-29 04640122 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2023-01-01 2024-02-29 04640122 frs-bus:LargeCompaniesRegimeForAccounts 2023-01-01 2024-02-29 04640122 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2023-01-01 2024-02-29 04640122 frs-bus:SmallCompaniesRegimeForAccounts 2023-01-01 2024-02-29 04640122 frs-bus:LargeCompaniesRegimeForDirectorsReport 2023-01-01 2024-02-29 04640122 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2023-01-01 2024-02-29 04640122 frs-bus:SmallCompaniesRegimeForDirectorsReport 2023-01-01 2024-02-29 04640122 frs-bus:OrdinaryShareClass1 2023-01-01 2024-02-29 04640122 frs-bus:OrdinaryShareClass1 2022-12-31 04640122 frs-bus:OrdinaryShareClass1 2024-02-29 04640122 frs-bus:OrdinaryShareClass2 2023-01-01 2024-02-29 04640122 frs-bus:OrdinaryShareClass2 2022-12-31 04640122 frs-bus:OrdinaryShareClass2 2024-02-29 04640122 frs-bus:OrdinaryShareClass3 2023-01-01 2024-02-29 04640122 frs-bus:OrdinaryShareClass3 2022-12-31 04640122 frs-bus:OrdinaryShareClass3 2024-02-29 04640122 frs-bus:OrdinaryShareClass4 2023-01-01 2024-02-29 04640122 frs-bus:OrdinaryShareClass4 2022-12-31 04640122 frs-bus:OrdinaryShareClass4 2024-02-29 04640122 frs-bus:OrdinaryShareClass5 2023-01-01 2024-02-29 04640122 frs-bus:OrdinaryShareClass5 2022-12-31 04640122 frs-bus:OrdinaryShareClass5 2024-02-29 04640122 frs-bus:PreferenceShareClass1 2023-01-01 2024-02-29 04640122 frs-bus:PreferenceShareClass1 2022-12-31 04640122 frs-bus:PreferenceShareClass1 2024-02-29 04640122 frs-bus:PreferenceShareClass2 2023-01-01 2024-02-29 04640122 frs-bus:PreferenceShareClass2 2022-12-31 04640122 frs-bus:PreferenceShareClass2 2024-02-29 04640122 frs-bus:PreferenceShareClass3 2023-01-01 2024-02-29 04640122 frs-bus:PreferenceShareClass3 2022-12-31 04640122 frs-bus:PreferenceShareClass3 2024-02-29 04640122 frs-bus:PreferenceShareClass4 2023-01-01 2024-02-29 04640122 frs-bus:PreferenceShareClass4 2022-12-31 04640122 frs-bus:PreferenceShareClass4 2024-02-29 04640122 frs-bus:PreferenceShareClass5 2023-01-01 2024-02-29 04640122 frs-bus:PreferenceShareClass5 2022-12-31 04640122 frs-bus:PreferenceShareClass5 2024-02-29 04640122 1 2023-01-01 2024-02-29 04640122 1 2024-02-29 04640122 1 2023-01-01 2024-02-29 04640122 frs-core:LeasedAssets 2023-01-01 2024-02-29 04640122 frs-core:OwnedAssets 2023-01-01 2024-02-29 04640122 frs-core:CurrencyRisk 2023-01-01 2024-02-29 04640122 frs-core:MarketRisk 2023-01-01 2024-02-29 04640122 frs-core:InterestRateRisk 2023-01-01 2024-02-29 04640122 frs-core:DeferredTaxation 2023-01-01 2024-02-29 04640122 frs-core:DeferredTaxation 2022-12-31 04640122 frs-core:DeferredTaxation 2024-02-29 04640122 frs-core:OtherProvisionsContingentLiabilities 2023-01-01 2024-02-29 04640122 frs-core:OtherProvisionsContingentLiabilities 2022-12-31 04640122 frs-core:OtherProvisionsContingentLiabilities 2024-02-29 04640122 frs-core:ProvisionsDeferredTax 2024-02-29 04640122 frs-core:OtherDeferredTax 2024-02-29 04640122 frs-core:AcceleratedTaxDepreciationDeferredTax 2024-02-29 04640122 frs-core:TaxLossesCarry-forwardsDeferredTax 2024-02-29 04640122 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2024-02-29 04640122 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-01-01 2024-02-29 04640122 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-12-31 04640122 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-02-29 04640122 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-01-01 2024-02-29 04640122 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-12-31 04640122 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2024-02-29 04640122 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-01-01 2024-02-29 04640122 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-12-31 04640122 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2024-02-29 04640122 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2024-02-29 04640122 frs-core:RevaluationInvestmentPropertyDeferredTax 2024-02-29 04640122 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2024-02-29 04640122 frs-core:OtherPost-employmentBenefitsDeferredTax 2024-02-29 04640122 frs-core:Share-basedPaymentsDeferredTax 2024-02-29 04640122 frs-core:TaxCreditsDeferredTax 2024-02-29 04640122 frs-core:CostValuation 2022-12-31 04640122 frs-core:AdditionsToInvestments 2024-02-29 04640122 frs-core:DisposalsRepaymentsInvestments 2024-02-29 04640122 frs-core:RevaluationsIncreaseDecreaseInInvestments 2024-02-29 04640122 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2024-02-29 04640122 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2024-02-29 04640122 frs-core:OtherIncreaseDecreaseInInvestments 2024-02-29 04640122 frs-core:CostValuation 2024-02-29 04640122 frs-core:ProvisionsForImpairmentInvestments 2022-12-31 04640122 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-02-29 04640122 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2024-02-29 04640122 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2024-02-29 04640122 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2024-02-29 04640122 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2024-02-29 04640122 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-02-29 04640122 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-02-29 04640122 frs-core:ProvisionsForImpairmentInvestments 2024-02-29 04640122 frs-core:ListedExchangeTraded 2024-02-29 04640122 frs-core:ListedExchangeTraded 2022-12-31 04640122 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-12-31 04640122 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2024-02-29 04640122 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2024-02-29 04640122 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2024-02-29 04640122 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2024-02-29 04640122 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2024-02-29 04640122 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2024-02-29 04640122 frs-core:CostValuation frs-core:ListedExchangeTraded 2024-02-29 04640122 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 04640122 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-02-29 04640122 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-02-29 04640122 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-02-29 04640122 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-02-29 04640122 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2024-02-29 04640122 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-02-29 04640122 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-02-29 04640122 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-02-29 04640122 frs-core:UnlistedNon-exchangeTraded 2024-02-29 04640122 frs-core:UnlistedNon-exchangeTraded 2022-12-31 04640122 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-12-31 04640122 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2024-02-29 04640122 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2024-02-29 04640122 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2024-02-29 04640122 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2024-02-29 04640122 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2024-02-29 04640122 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2024-02-29 04640122 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-02-29 04640122 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 04640122 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-02-29 04640122 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-02-29 04640122 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-02-29 04640122 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-02-29 04640122 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2024-02-29 04640122 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-02-29 04640122 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-02-29 04640122 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-02-29 04640122 dpl-frs:CostSales 2023-01-01 2024-02-29 04640122 dpl-frs:CostSales 2022-12-31 04640122 dpl-frs:CostSales 2024-02-29 04640122 dpl-frs:DistributionCosts 2023-01-01 2024-02-29 04640122 dpl-frs:AdministrativeExpenses 2023-01-01 2024-02-29 04640122 frs-bus:Director1 2023-01-01 2024-02-29 04640122 frs-bus:Director1 2022-12-31 04640122 frs-bus:Director1 2024-02-29 04640122 frs-bus:Director2 2023-01-01 2024-02-29 04640122 frs-bus:Director2 2022-12-31 04640122 frs-bus:Director2 2024-02-29 04640122 1 2023-01-01 2024-02-29 04640122 frs-core:CurrentFinancialInstruments 1 2024-02-29 04640122 frs-core:Non-currentFinancialInstruments 1 2024-02-29 04640122 2 2023-01-01 2024-02-29 04640122 frs-core:CurrentFinancialInstruments 2 2024-02-29 04640122 frs-core:Non-currentFinancialInstruments 2 2024-02-29 04640122 3 2023-01-01 2024-02-29 04640122 frs-core:CurrentFinancialInstruments 3 2024-02-29 04640122 frs-core:Non-currentFinancialInstruments 3 2024-02-29 04640122 4 2023-01-01 2024-02-29 04640122 frs-core:CurrentFinancialInstruments 4 2024-02-29 04640122 frs-core:Non-currentFinancialInstruments 4 2024-02-29 04640122 5 2023-01-01 2024-02-29 04640122 frs-core:CurrentFinancialInstruments 5 2024-02-29 04640122 frs-core:Non-currentFinancialInstruments 5 2024-02-29 04640122 6 2023-01-01 2024-02-29 04640122 frs-core:CurrentFinancialInstruments 6 2024-02-29 04640122 frs-core:Non-currentFinancialInstruments 6 2024-02-29 04640122 7 2023-01-01 2024-02-29 04640122 frs-core:CurrentFinancialInstruments 7 2024-02-29 04640122 frs-core:Non-currentFinancialInstruments 7 2024-02-29 04640122 8 2023-01-01 2024-02-29 04640122 frs-core:CurrentFinancialInstruments 8 2024-02-29 04640122 frs-core:Non-currentFinancialInstruments 8 2024-02-29 04640122 9 2023-01-01 2024-02-29 04640122 frs-core:CurrentFinancialInstruments 9 2024-02-29 04640122 frs-core:Non-currentFinancialInstruments 9 2024-02-29 04640122 10 2023-01-01 2024-02-29 04640122 frs-core:CurrentFinancialInstruments 10 2024-02-29 04640122 frs-core:Non-currentFinancialInstruments 10 2024-02-29 04640122 11 2023-01-01 2024-02-29 04640122 frs-core:CurrentFinancialInstruments 11 2024-02-29 04640122 frs-core:Non-currentFinancialInstruments 11 2024-02-29 04640122 12 2023-01-01 2024-02-29 04640122 frs-core:CurrentFinancialInstruments 12 2024-02-29 04640122 frs-core:Non-currentFinancialInstruments 12 2024-02-29 04640122 13 2023-01-01 2024-02-29 04640122 frs-core:CurrentFinancialInstruments 13 2024-02-29 04640122 frs-core:Non-currentFinancialInstruments 13 2024-02-29 04640122 14 2023-01-01 2024-02-29 04640122 frs-core:CurrentFinancialInstruments 14 2024-02-29 04640122 frs-core:Non-currentFinancialInstruments 14 2024-02-29 04640122 15 2023-01-01 2024-02-29 04640122 frs-core:CurrentFinancialInstruments 15 2024-02-29 04640122 frs-core:Non-currentFinancialInstruments 15 2024-02-29 04640122 16 2023-01-01 2024-02-29 04640122 frs-core:CurrentFinancialInstruments 16 2024-02-29 04640122 frs-core:Non-currentFinancialInstruments 16 2024-02-29 04640122 17 2023-01-01 2024-02-29 04640122 frs-core:CurrentFinancialInstruments 17 2024-02-29 04640122 frs-core:Non-currentFinancialInstruments 17 2024-02-29 04640122 18 2023-01-01 2024-02-29 04640122 frs-core:CurrentFinancialInstruments 18 2024-02-29 04640122 frs-core:Non-currentFinancialInstruments 18 2024-02-29 04640122 19 2023-01-01 2024-02-29 04640122 frs-core:CurrentFinancialInstruments 19 2024-02-29 04640122 frs-core:Non-currentFinancialInstruments 19 2024-02-29 04640122 20 2023-01-01 2024-02-29 04640122 frs-core:CurrentFinancialInstruments 20 2024-02-29 04640122 frs-core:Non-currentFinancialInstruments 20 2024-02-29 04640122 dpl-frs:Item1 2023-01-01 2024-02-29 04640122 dpl-frs:Item1 2022-12-31 04640122 dpl-frs:Item1 2024-02-29 04640122 dpl-frs:CostSales dpl-frs:Item1 2023-01-01 2024-02-29 04640122 dpl-frs:CostSales dpl-frs:Item1 2022-12-31 04640122 dpl-frs:CostSales dpl-frs:Item1 2024-02-29 04640122 dpl-frs:DistributionCosts dpl-frs:Item1 2023-01-01 2024-02-29 04640122 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2023-01-01 2024-02-29 04640122 dpl-frs:Item2 2023-01-01 2024-02-29 04640122 dpl-frs:Item2 2022-12-31 04640122 dpl-frs:Item2 2024-02-29 04640122 dpl-frs:CostSales dpl-frs:Item2 2023-01-01 2024-02-29 04640122 dpl-frs:CostSales dpl-frs:Item2 2022-12-31 04640122 dpl-frs:CostSales dpl-frs:Item2 2024-02-29 04640122 dpl-frs:DistributionCosts dpl-frs:Item2 2023-01-01 2024-02-29 04640122 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2023-01-01 2024-02-29 04640122 dpl-frs:Item3 2023-01-01 2024-02-29 04640122 dpl-frs:Item3 2022-12-31 04640122 dpl-frs:Item3 2024-02-29 04640122 dpl-frs:CostSales dpl-frs:Item3 2023-01-01 2024-02-29 04640122 dpl-frs:CostSales dpl-frs:Item3 2022-12-31 04640122 dpl-frs:CostSales dpl-frs:Item3 2024-02-29 04640122 dpl-frs:DistributionCosts dpl-frs:Item3 2023-01-01 2024-02-29 04640122 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2023-01-01 2024-02-29 04640122 dpl-frs:Item4 2023-01-01 2024-02-29 04640122 dpl-frs:Item4 2022-12-31 04640122 dpl-frs:Item4 2024-02-29 04640122 dpl-frs:CostSales dpl-frs:Item4 2023-01-01 2024-02-29 04640122 dpl-frs:CostSales dpl-frs:Item4 2022-12-31 04640122 dpl-frs:CostSales dpl-frs:Item4 2024-02-29 04640122 dpl-frs:DistributionCosts dpl-frs:Item4 2023-01-01 2024-02-29 04640122 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2023-01-01 2024-02-29 04640122 dpl-frs:Item5 2023-01-01 2024-02-29 04640122 dpl-frs:Item5 2022-12-31 04640122 dpl-frs:Item5 2024-02-29 04640122 dpl-frs:CostSales dpl-frs:Item5 2023-01-01 2024-02-29 04640122 dpl-frs:CostSales dpl-frs:Item5 2022-12-31 04640122 dpl-frs:CostSales dpl-frs:Item5 2024-02-29 04640122 dpl-frs:DistributionCosts dpl-frs:Item5 2023-01-01 2024-02-29 04640122 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2023-01-01 2024-02-29 04640122 dpl-frs:Item6 2023-01-01 2024-02-29 04640122 dpl-frs:Item6 2022-12-31 04640122 dpl-frs:Item6 2024-02-29 04640122 dpl-frs:CostSales dpl-frs:Item6 2023-01-01 2024-02-29 04640122 dpl-frs:CostSales dpl-frs:Item6 2022-12-31 04640122 dpl-frs:CostSales dpl-frs:Item6 2024-02-29 04640122 dpl-frs:DistributionCosts dpl-frs:Item6 2023-01-01 2024-02-29 04640122 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2023-01-01 2024-02-29 04640122 dpl-frs:Item7 2023-01-01 2024-02-29 04640122 dpl-frs:Item7 2022-12-31 04640122 dpl-frs:Item7 2024-02-29 04640122 dpl-frs:CostSales dpl-frs:Item7 2023-01-01 2024-02-29 04640122 dpl-frs:CostSales dpl-frs:Item7 2022-12-31 04640122 dpl-frs:CostSales dpl-frs:Item7 2024-02-29 04640122 dpl-frs:DistributionCosts dpl-frs:Item7 2023-01-01 2024-02-29 04640122 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2023-01-01 2024-02-29 04640122 dpl-frs:Item8 2023-01-01 2024-02-29 04640122 dpl-frs:Item8 2022-12-31 04640122 dpl-frs:Item8 2024-02-29 04640122 dpl-frs:CostSales dpl-frs:Item8 2023-01-01 2024-02-29 04640122 dpl-frs:CostSales dpl-frs:Item8 2022-12-31 04640122 dpl-frs:CostSales dpl-frs:Item8 2024-02-29 04640122 dpl-frs:DistributionCosts dpl-frs:Item8 2023-01-01 2024-02-29 04640122 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2023-01-01 2024-02-29 04640122 dpl-frs:Item9 2023-01-01 2024-02-29 04640122 dpl-frs:Item9 2022-12-31 04640122 dpl-frs:Item9 2024-02-29 04640122 dpl-frs:CostSales dpl-frs:Item9 2023-01-01 2024-02-29 04640122 dpl-frs:CostSales dpl-frs:Item9 2022-12-31 04640122 dpl-frs:CostSales dpl-frs:Item9 2024-02-29 04640122 dpl-frs:DistributionCosts dpl-frs:Item9 2023-01-01 2024-02-29 04640122 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2023-01-01 2024-02-29 04640122 dpl-frs:Item10 2023-01-01 2024-02-29 04640122 dpl-frs:Item10 2022-12-31 04640122 dpl-frs:Item10 2024-02-29 04640122 dpl-frs:CostSales dpl-frs:Item10 2023-01-01 2024-02-29 04640122 dpl-frs:CostSales dpl-frs:Item10 2022-12-31 04640122 dpl-frs:CostSales dpl-frs:Item10 2024-02-29 04640122 dpl-frs:DistributionCosts dpl-frs:Item10 2023-01-01 2024-02-29 04640122 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2023-01-01 2024-02-29 04640122 dpl-frs:Item11 2023-01-01 2024-02-29 04640122 dpl-frs:Item11 2022-12-31 04640122 dpl-frs:Item11 2024-02-29 04640122 dpl-frs:CostSales dpl-frs:Item11 2023-01-01 2024-02-29 04640122 dpl-frs:CostSales dpl-frs:Item11 2022-12-31 04640122 dpl-frs:CostSales dpl-frs:Item11 2024-02-29 04640122 dpl-frs:DistributionCosts dpl-frs:Item11 2023-01-01 2024-02-29 04640122 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2023-01-01 2024-02-29 04640122 dpl-frs:Item12 2023-01-01 2024-02-29 04640122 dpl-frs:Item12 2022-12-31 04640122 dpl-frs:Item12 2024-02-29 04640122 dpl-frs:CostSales dpl-frs:Item12 2023-01-01 2024-02-29 04640122 dpl-frs:CostSales dpl-frs:Item12 2022-12-31 04640122 dpl-frs:CostSales dpl-frs:Item12 2024-02-29 04640122 dpl-frs:DistributionCosts dpl-frs:Item12 2023-01-01 2024-02-29 04640122 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2023-01-01 2024-02-29 04640122 1 2023-01-01 2024-02-29 04640122 frs-countries:EnglandWales 2023-01-01 2024-02-29 04640122 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-12-31 04640122 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-12-31 04640122 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-12-31 04640122 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-12-31 04640122 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-01-01 2022-12-31 04640122 frs-core:AllSubsidiaries 2022-01-01 2022-12-31 04640122 frs-core:KeyManagementPersonnel 2022-01-01 2022-12-31 04640122 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-01-01 2022-12-31 04640122 frs-core:OtherRelatedParties 2022-01-01 2022-12-31 04640122 2021-12-31 04640122 2022-12-31 04640122 2022-01-01 2022-12-31 04640122 frs-core:CurrentFinancialInstruments 2022-12-31 04640122 frs-core:CurrentFinancialInstruments 2022-01-01 2022-12-31 04640122 frs-core:Non-currentFinancialInstruments 2022-12-31 04640122 frs-core:Non-currentFinancialInstruments 2022-01-01 2022-12-31 04640122 frs-core:CurrentFinancialInstruments 2022-01-01 2022-12-31 04640122 frs-core:CurrentFinancialInstruments 2022-12-31 04640122 frs-core:AfterOneYear 2022-01-01 2022-12-31 04640122 frs-core:BetweenOneFiveYears 2022-01-01 2022-12-31 04640122 frs-core:BetweenOneFiveYears 2022-12-31 04640122 frs-core:ComputerEquipment 2022-12-31 04640122 frs-core:ComputerEquipment 2022-01-01 2022-12-31 04640122 frs-core:ComputerEquipment 2021-12-31 04640122 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-12-31 04640122 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-01-01 2022-12-31 04640122 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-12-31 04640122 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-12-31 04640122 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-01-01 2022-12-31 04640122 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-12-31 04640122 frs-core:FurnitureFittings 2022-12-31 04640122 frs-core:FurnitureFittings 2022-01-01 2022-12-31 04640122 frs-core:FurnitureFittings 2021-12-31 04640122 frs-core:NetGoodwill 2022-12-31 04640122 frs-core:NetGoodwill 2022-01-01 2022-12-31 04640122 frs-core:NetGoodwill 2021-12-31 04640122 frs-core:InvestmentPropertyIncludedWithinPPE 2022-12-31 04640122 frs-core:InvestmentPropertyIncludedWithinPPE 2022-01-01 2022-12-31 04640122 frs-core:InvestmentPropertyIncludedWithinPPE 2021-12-31 04640122 frs-core:LandBuildings 2022-12-31 04640122 frs-core:LandBuildings 2022-01-01 2022-12-31 04640122 frs-core:LandBuildings 2021-12-31 04640122 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-12-31 04640122 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-01-01 2022-12-31 04640122 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-12-31 04640122 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-12-31 04640122 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-01-01 2022-12-31 04640122 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-12-31 04640122 frs-core:MoreThanFiveYears 2022-01-01 2022-12-31 04640122 frs-core:MoreThanFiveYears 2022-12-31 04640122 frs-core:MotorVehicles 2022-12-31 04640122 frs-core:MotorVehicles 2022-01-01 2022-12-31 04640122 frs-core:MotorVehicles 2021-12-31 04640122 frs-core:OtherResidualIntangibleAssets 2022-12-31 04640122 frs-core:OtherResidualIntangibleAssets 2022-01-01 2022-12-31 04640122 frs-core:OtherResidualIntangibleAssets 2021-12-31 04640122 frs-core:PlantMachinery 2022-12-31 04640122 frs-core:PlantMachinery 2022-01-01 2022-12-31 04640122 frs-core:PlantMachinery 2021-12-31 04640122 frs-core:Secured 2022-12-31 04640122 frs-core:Unsecured 2022-12-31 04640122 frs-core:WithinOneYear 2022-01-01 2022-12-31 04640122 frs-core:WithinOneYear 2022-12-31 04640122 frs-core:CapitalRedemptionReserve 2022-01-01 2022-12-31 04640122 frs-core:CapitalRedemptionReserve 2021-12-31 04640122 frs-core:CapitalRedemptionReserve 2022-12-31 04640122 frs-core:OtherReservesSubtotal 2022-01-01 2022-12-31 04640122 frs-core:OtherReservesSubtotal 2021-12-31 04640122 frs-core:OtherReservesSubtotal 2022-12-31 04640122 frs-core:RevaluationReserve 2022-01-01 2022-12-31 04640122 frs-core:RevaluationReserve 2021-12-31 04640122 frs-core:RevaluationReserve 2022-12-31 04640122 frs-core:SharePremium 2022-01-01 2022-12-31 04640122 frs-core:SharePremium 2021-12-31 04640122 frs-core:SharePremium 2022-12-31 04640122 frs-core:ShareCapital 2022-01-01 2022-12-31 04640122 frs-core:ShareCapital 2021-12-31 04640122 frs-core:ShareCapital 2022-12-31 04640122 frs-core:RetainedEarningsAccumulatedLosses 2022-01-01 2022-12-31 04640122 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-12-31 04640122 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31 04640122 frs-core:RetainedEarningsAccumulatedLosses 2021-12-31 04640122 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31 04640122 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-12-31 04640122 frs-countries:UnitedKingdom 2022-01-01 2022-12-31 04640122 frs-countries:Europe 2022-01-01 2022-12-31 04640122 frs-countries:NorthAmerica 2022-01-01 2022-12-31 04640122 frs-countries:SouthAmerica 2022-01-01 2022-12-31 04640122 frs-countries:Asia 2022-01-01 2022-12-31 04640122 frs-countries:RestWorldOutsideUK 2022-01-01 2022-12-31 04640122 frs-bus:HighestPaidDirector 2022-01-01 2022-12-31 04640122 frs-bus:PrivateLimitedCompanyLtd 2022-01-01 2022-12-31 04640122 frs-bus:CompanyLimitedByGuarantee 2022-01-01 2022-12-31 04640122 frs-bus:LimitedLiabilityPartnershipLLP 2022-01-01 2022-12-31 04640122 frs-bus:LimitedLiabilityPartnershipsSORP 2022-01-01 2022-12-31 04640122 frs-bus:FullAccounts 2022-01-01 2022-12-31 04640122 frs-bus:FilletedAccounts 2022-01-01 2022-12-31 04640122 frs-bus:AbridgedAccounts 2022-01-01 2022-12-31 04640122 frs-bus:FRS102 2022-01-01 2022-12-31 04640122 frs-bus:MediumEntities 2022-01-01 2022-12-31 04640122 frs-bus:SmallEntities 2022-01-01 2022-12-31 04640122 frs-bus:EntityHasNeverTraded 2022-01-01 2022-12-31 04640122 frs-bus:EntityNoLongerTradingButTradedInPast 2022-01-01 2022-12-31 04640122 frs-bus:Audited 2022-01-01 2022-12-31 04640122 frs-bus:AuditExempt-NoAccountantsReport 2022-01-01 2022-12-31 04640122 frs-bus:AuditExemptWithAccountantsReport 2022-01-01 2022-12-31 04640122 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-01-01 2022-12-31 04640122 frs-bus:LargeCompaniesRegimeForAccounts 2022-01-01 2022-12-31 04640122 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-01-01 2022-12-31 04640122 frs-bus:SmallCompaniesRegimeForAccounts 2022-01-01 2022-12-31 04640122 frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-01-01 2022-12-31 04640122 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-01-01 2022-12-31 04640122 frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-01-01 2022-12-31 04640122 frs-bus:OrdinaryShareClass1 2022-01-01 2022-12-31 04640122 frs-bus:OrdinaryShareClass1 2021-12-31 04640122 frs-bus:OrdinaryShareClass1 2022-12-31 04640122 frs-bus:OrdinaryShareClass2 2022-01-01 2022-12-31 04640122 frs-bus:OrdinaryShareClass2 2021-12-31 04640122 frs-bus:OrdinaryShareClass2 2022-12-31 04640122 frs-bus:OrdinaryShareClass3 2022-01-01 2022-12-31 04640122 frs-bus:OrdinaryShareClass3 2021-12-31 04640122 frs-bus:OrdinaryShareClass3 2022-12-31 04640122 frs-bus:OrdinaryShareClass4 2022-01-01 2022-12-31 04640122 frs-bus:OrdinaryShareClass4 2021-12-31 04640122 frs-bus:OrdinaryShareClass4 2022-12-31 04640122 frs-bus:OrdinaryShareClass5 2022-01-01 2022-12-31 04640122 frs-bus:OrdinaryShareClass5 2021-12-31 04640122 frs-bus:OrdinaryShareClass5 2022-12-31 04640122 frs-bus:PreferenceShareClass1 2022-01-01 2022-12-31 04640122 frs-bus:PreferenceShareClass1 2021-12-31 04640122 frs-bus:PreferenceShareClass1 2022-12-31 04640122 frs-bus:PreferenceShareClass2 2022-01-01 2022-12-31 04640122 frs-bus:PreferenceShareClass2 2021-12-31 04640122 frs-bus:PreferenceShareClass2 2022-12-31 04640122 frs-bus:PreferenceShareClass3 2022-01-01 2022-12-31 04640122 frs-bus:PreferenceShareClass3 2021-12-31 04640122 frs-bus:PreferenceShareClass3 2022-12-31 04640122 frs-bus:PreferenceShareClass4 2022-01-01 2022-12-31 04640122 frs-bus:PreferenceShareClass4 2021-12-31 04640122 frs-bus:PreferenceShareClass4 2022-12-31 04640122 frs-bus:PreferenceShareClass5 2022-01-01 2022-12-31 04640122 frs-bus:PreferenceShareClass5 2021-12-31 04640122 frs-bus:PreferenceShareClass5 2022-12-31 04640122 1 2022-01-01 2022-12-31 04640122 1 2022-12-31 04640122 1 2022-01-01 2022-12-31 04640122 frs-core:LeasedAssets 2022-01-01 2022-12-31 04640122 frs-core:OwnedAssets 2022-01-01 2022-12-31 04640122 frs-core:CurrencyRisk 2022-01-01 2022-12-31 04640122 frs-core:MarketRisk 2022-01-01 2022-12-31 04640122 frs-core:InterestRateRisk 2022-01-01 2022-12-31 04640122 frs-core:DeferredTaxation 2022-01-01 2022-12-31 04640122 frs-core:DeferredTaxation 2021-12-31 04640122 frs-core:DeferredTaxation 2022-12-31 04640122 frs-core:OtherProvisionsContingentLiabilities 2022-01-01 2022-12-31 04640122 frs-core:OtherProvisionsContingentLiabilities 2021-12-31 04640122 frs-core:OtherProvisionsContingentLiabilities 2022-12-31 04640122 frs-core:ProvisionsDeferredTax 2022-12-31 04640122 frs-core:OtherDeferredTax 2022-12-31 04640122 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-12-31 04640122 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-12-31 04640122 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-12-31 04640122 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-01-01 2022-12-31 04640122 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-12-31 04640122 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-12-31 04640122 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-01-01 2022-12-31 04640122 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-12-31 04640122 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-12-31 04640122 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-01-01 2022-12-31 04640122 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-12-31 04640122 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-12-31 04640122 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-12-31 04640122 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-12-31 04640122 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-12-31 04640122 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-12-31 04640122 frs-core:Share-basedPaymentsDeferredTax 2022-12-31 04640122 frs-core:TaxCreditsDeferredTax 2022-12-31 04640122 frs-core:CostValuation 2021-12-31 04640122 frs-core:AdditionsToInvestments 2022-12-31 04640122 frs-core:DisposalsRepaymentsInvestments 2022-12-31 04640122 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-12-31 04640122 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-12-31 04640122 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-12-31 04640122 frs-core:OtherIncreaseDecreaseInInvestments 2022-12-31 04640122 frs-core:CostValuation 2022-12-31 04640122 frs-core:ProvisionsForImpairmentInvestments 2021-12-31 04640122 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-12-31 04640122 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-12-31 04640122 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-12-31 04640122 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-12-31 04640122 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-12-31 04640122 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-12-31 04640122 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-12-31 04640122 frs-core:ProvisionsForImpairmentInvestments 2022-12-31 04640122 frs-core:ListedExchangeTraded 2022-12-31 04640122 frs-core:ListedExchangeTraded 2021-12-31 04640122 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-12-31 04640122 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-12-31 04640122 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-12-31 04640122 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-12-31 04640122 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-12-31 04640122 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-12-31 04640122 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-12-31 04640122 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-12-31 04640122 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 04640122 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 04640122 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 04640122 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 04640122 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 04640122 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-12-31 04640122 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 04640122 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 04640122 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 04640122 frs-core:UnlistedNon-exchangeTraded 2022-12-31 04640122 frs-core:UnlistedNon-exchangeTraded 2021-12-31 04640122 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-12-31 04640122 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 04640122 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 04640122 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 04640122 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 04640122 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 04640122 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 04640122 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-12-31 04640122 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 04640122 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 04640122 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 04640122 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 04640122 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 04640122 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-12-31 04640122 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 04640122 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 04640122 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 04640122 dpl-frs:CostSales 2022-01-01 2022-12-31 04640122 dpl-frs:CostSales 2021-12-31 04640122 dpl-frs:CostSales 2022-12-31 04640122 dpl-frs:DistributionCosts 2022-01-01 2022-12-31 04640122 dpl-frs:AdministrativeExpenses 2022-01-01 2022-12-31 04640122 frs-bus:Director1 2022-01-01 2022-12-31 04640122 frs-bus:Director1 2021-12-31 04640122 frs-bus:Director1 2022-12-31 04640122 frs-bus:Director2 2022-01-01 2022-12-31 04640122 frs-bus:Director2 2021-12-31 04640122 frs-bus:Director2 2022-12-31 04640122 1 2022-01-01 2022-12-31 04640122 frs-core:CurrentFinancialInstruments 1 2022-12-31 04640122 frs-core:Non-currentFinancialInstruments 1 2022-12-31 04640122 2 2022-01-01 2022-12-31 04640122 frs-core:CurrentFinancialInstruments 2 2022-12-31 04640122 frs-core:Non-currentFinancialInstruments 2 2022-12-31 04640122 3 2022-01-01 2022-12-31 04640122 frs-core:CurrentFinancialInstruments 3 2022-12-31 04640122 frs-core:Non-currentFinancialInstruments 3 2022-12-31 04640122 4 2022-01-01 2022-12-31 04640122 frs-core:CurrentFinancialInstruments 4 2022-12-31 04640122 frs-core:Non-currentFinancialInstruments 4 2022-12-31 04640122 5 2022-01-01 2022-12-31 04640122 frs-core:CurrentFinancialInstruments 5 2022-12-31 04640122 frs-core:Non-currentFinancialInstruments 5 2022-12-31 04640122 6 2022-01-01 2022-12-31 04640122 frs-core:CurrentFinancialInstruments 6 2022-12-31 04640122 frs-core:Non-currentFinancialInstruments 6 2022-12-31 04640122 7 2022-01-01 2022-12-31 04640122 frs-core:CurrentFinancialInstruments 7 2022-12-31 04640122 frs-core:Non-currentFinancialInstruments 7 2022-12-31 04640122 8 2022-01-01 2022-12-31 04640122 frs-core:CurrentFinancialInstruments 8 2022-12-31 04640122 frs-core:Non-currentFinancialInstruments 8 2022-12-31 04640122 9 2022-01-01 2022-12-31 04640122 frs-core:CurrentFinancialInstruments 9 2022-12-31 04640122 frs-core:Non-currentFinancialInstruments 9 2022-12-31 04640122 10 2022-01-01 2022-12-31 04640122 frs-core:CurrentFinancialInstruments 10 2022-12-31 04640122 frs-core:Non-currentFinancialInstruments 10 2022-12-31 04640122 11 2022-01-01 2022-12-31 04640122 frs-core:CurrentFinancialInstruments 11 2022-12-31 04640122 frs-core:Non-currentFinancialInstruments 11 2022-12-31 04640122 12 2022-01-01 2022-12-31 04640122 frs-core:CurrentFinancialInstruments 12 2022-12-31 04640122 frs-core:Non-currentFinancialInstruments 12 2022-12-31 04640122 13 2022-01-01 2022-12-31 04640122 frs-core:CurrentFinancialInstruments 13 2022-12-31 04640122 frs-core:Non-currentFinancialInstruments 13 2022-12-31 04640122 14 2022-01-01 2022-12-31 04640122 frs-core:CurrentFinancialInstruments 14 2022-12-31 04640122 frs-core:Non-currentFinancialInstruments 14 2022-12-31 04640122 15 2022-01-01 2022-12-31 04640122 frs-core:CurrentFinancialInstruments 15 2022-12-31 04640122 frs-core:Non-currentFinancialInstruments 15 2022-12-31 04640122 16 2022-01-01 2022-12-31 04640122 frs-core:CurrentFinancialInstruments 16 2022-12-31 04640122 frs-core:Non-currentFinancialInstruments 16 2022-12-31 04640122 17 2022-01-01 2022-12-31 04640122 frs-core:CurrentFinancialInstruments 17 2022-12-31 04640122 frs-core:Non-currentFinancialInstruments 17 2022-12-31 04640122 18 2022-01-01 2022-12-31 04640122 frs-core:CurrentFinancialInstruments 18 2022-12-31 04640122 frs-core:Non-currentFinancialInstruments 18 2022-12-31 04640122 19 2022-01-01 2022-12-31 04640122 frs-core:CurrentFinancialInstruments 19 2022-12-31 04640122 frs-core:Non-currentFinancialInstruments 19 2022-12-31 04640122 20 2022-01-01 2022-12-31 04640122 frs-core:CurrentFinancialInstruments 20 2022-12-31 04640122 frs-core:Non-currentFinancialInstruments 20 2022-12-31 04640122 dpl-frs:Item1 2022-01-01 2022-12-31 04640122 dpl-frs:Item1 2021-12-31 04640122 dpl-frs:Item1 2022-12-31 04640122 dpl-frs:CostSales dpl-frs:Item1 2022-01-01 2022-12-31 04640122 dpl-frs:CostSales dpl-frs:Item1 2021-12-31 04640122 dpl-frs:CostSales dpl-frs:Item1 2022-12-31 04640122 dpl-frs:DistributionCosts dpl-frs:Item1 2022-01-01 2022-12-31 04640122 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-01-01 2022-12-31 04640122 dpl-frs:Item2 2022-01-01 2022-12-31 04640122 dpl-frs:Item2 2021-12-31 04640122 dpl-frs:Item2 2022-12-31 04640122 dpl-frs:CostSales dpl-frs:Item2 2022-01-01 2022-12-31 04640122 dpl-frs:CostSales dpl-frs:Item2 2021-12-31 04640122 dpl-frs:CostSales dpl-frs:Item2 2022-12-31 04640122 dpl-frs:DistributionCosts dpl-frs:Item2 2022-01-01 2022-12-31 04640122 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-01-01 2022-12-31 04640122 dpl-frs:Item3 2022-01-01 2022-12-31 04640122 dpl-frs:Item3 2021-12-31 04640122 dpl-frs:Item3 2022-12-31 04640122 dpl-frs:CostSales dpl-frs:Item3 2022-01-01 2022-12-31 04640122 dpl-frs:CostSales dpl-frs:Item3 2021-12-31 04640122 dpl-frs:CostSales dpl-frs:Item3 2022-12-31 04640122 dpl-frs:DistributionCosts dpl-frs:Item3 2022-01-01 2022-12-31 04640122 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-01-01 2022-12-31 04640122 dpl-frs:Item4 2022-01-01 2022-12-31 04640122 dpl-frs:Item4 2021-12-31 04640122 dpl-frs:Item4 2022-12-31 04640122 dpl-frs:CostSales dpl-frs:Item4 2022-01-01 2022-12-31 04640122 dpl-frs:CostSales dpl-frs:Item4 2021-12-31 04640122 dpl-frs:CostSales dpl-frs:Item4 2022-12-31 04640122 dpl-frs:DistributionCosts dpl-frs:Item4 2022-01-01 2022-12-31 04640122 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-01-01 2022-12-31 04640122 dpl-frs:Item5 2022-01-01 2022-12-31 04640122 dpl-frs:Item5 2021-12-31 04640122 dpl-frs:Item5 2022-12-31 04640122 dpl-frs:CostSales dpl-frs:Item5 2022-01-01 2022-12-31 04640122 dpl-frs:CostSales dpl-frs:Item5 2021-12-31 04640122 dpl-frs:CostSales dpl-frs:Item5 2022-12-31 04640122 dpl-frs:DistributionCosts dpl-frs:Item5 2022-01-01 2022-12-31 04640122 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-01-01 2022-12-31 04640122 dpl-frs:Item6 2022-01-01 2022-12-31 04640122 dpl-frs:Item6 2021-12-31 04640122 dpl-frs:Item6 2022-12-31 04640122 dpl-frs:CostSales dpl-frs:Item6 2022-01-01 2022-12-31 04640122 dpl-frs:CostSales dpl-frs:Item6 2021-12-31 04640122 dpl-frs:CostSales dpl-frs:Item6 2022-12-31 04640122 dpl-frs:DistributionCosts dpl-frs:Item6 2022-01-01 2022-12-31 04640122 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-01-01 2022-12-31 04640122 dpl-frs:Item7 2022-01-01 2022-12-31 04640122 dpl-frs:Item7 2021-12-31 04640122 dpl-frs:Item7 2022-12-31 04640122 dpl-frs:CostSales dpl-frs:Item7 2022-01-01 2022-12-31 04640122 dpl-frs:CostSales dpl-frs:Item7 2021-12-31 04640122 dpl-frs:CostSales dpl-frs:Item7 2022-12-31 04640122 dpl-frs:DistributionCosts dpl-frs:Item7 2022-01-01 2022-12-31 04640122 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-01-01 2022-12-31 04640122 dpl-frs:Item8 2022-01-01 2022-12-31 04640122 dpl-frs:Item8 2021-12-31 04640122 dpl-frs:Item8 2022-12-31 04640122 dpl-frs:CostSales dpl-frs:Item8 2022-01-01 2022-12-31 04640122 dpl-frs:CostSales dpl-frs:Item8 2021-12-31 04640122 dpl-frs:CostSales dpl-frs:Item8 2022-12-31 04640122 dpl-frs:DistributionCosts dpl-frs:Item8 2022-01-01 2022-12-31 04640122 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-01-01 2022-12-31 04640122 dpl-frs:Item9 2022-01-01 2022-12-31 04640122 dpl-frs:Item9 2021-12-31 04640122 dpl-frs:Item9 2022-12-31 04640122 dpl-frs:CostSales dpl-frs:Item9 2022-01-01 2022-12-31 04640122 dpl-frs:CostSales dpl-frs:Item9 2021-12-31 04640122 dpl-frs:CostSales dpl-frs:Item9 2022-12-31 04640122 dpl-frs:DistributionCosts dpl-frs:Item9 2022-01-01 2022-12-31 04640122 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-01-01 2022-12-31 04640122 dpl-frs:Item10 2022-01-01 2022-12-31 04640122 dpl-frs:Item10 2021-12-31 04640122 dpl-frs:Item10 2022-12-31 04640122 dpl-frs:CostSales dpl-frs:Item10 2022-01-01 2022-12-31 04640122 dpl-frs:CostSales dpl-frs:Item10 2021-12-31 04640122 dpl-frs:CostSales dpl-frs:Item10 2022-12-31 04640122 dpl-frs:DistributionCosts dpl-frs:Item10 2022-01-01 2022-12-31 04640122 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-01-01 2022-12-31 04640122 dpl-frs:Item11 2022-01-01 2022-12-31 04640122 dpl-frs:Item11 2021-12-31 04640122 dpl-frs:Item11 2022-12-31 04640122 dpl-frs:CostSales dpl-frs:Item11 2022-01-01 2022-12-31 04640122 dpl-frs:CostSales dpl-frs:Item11 2021-12-31 04640122 dpl-frs:CostSales dpl-frs:Item11 2022-12-31 04640122 dpl-frs:DistributionCosts dpl-frs:Item11 2022-01-01 2022-12-31 04640122 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-01-01 2022-12-31 04640122 dpl-frs:Item12 2022-01-01 2022-12-31 04640122 dpl-frs:Item12 2021-12-31 04640122 dpl-frs:Item12 2022-12-31 04640122 dpl-frs:CostSales dpl-frs:Item12 2022-01-01 2022-12-31 04640122 dpl-frs:CostSales dpl-frs:Item12 2021-12-31 04640122 dpl-frs:CostSales dpl-frs:Item12 2022-12-31 04640122 dpl-frs:DistributionCosts dpl-frs:Item12 2022-01-01 2022-12-31 04640122 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-01-01 2022-12-31 04640122 1 2022-01-01 2022-12-31 04640122 frs-countries:EnglandWales 2022-01-01 2022-12-31
Registered number: 04640122
Vending Solutions Limited
Unaudited Financial Statements
For the Period 1 January 2023 to 29 February 2024
R Best & Co Ltd
Office 6
7 - 11 High Street
Reigate
Surrey
RH2 9AA
Unaudited Financial Statements
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2
Page 1
Balance Sheet
Registered number: 04640122
29 February 2024 31 December 2022
Notes £ £ £ £
FIXED ASSETS
CURRENT ASSETS
Debtors 4 - 28,689
Cash at bank and in hand - 1,344,161
- 1,372,850
Creditors: Amounts Falling Due Within One Year 5 20 (736,107 )
NET CURRENT ASSETS (LIABILITIES) 20 636,743
TOTAL ASSETS LESS CURRENT LIABILITIES 20 636,743
NET ASSETS 20 636,743
CAPITAL AND RESERVES
Called up share capital 6 19 19
Share premium account - 16,551
Profit and Loss Account 1 620,173
SHAREHOLDERS' FUNDS 20 636,743
For the period ending 29 February 2024 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
M Gardner
Director
L Gardner
Director
11 March 2024
The notes on page 2 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Vending Solutions Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04640122 . The registered office is Office 6 , 7 - 11 High Street, Reigate, Surrey, RH2 9AA.
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.
3. Average Number of Employees
Average number of employees, including directors, during the period was: NIL (2022: NIL)
- -
4. Debtors
29 February 2024 31 December 2022
£ £
Due within one year
Trade debtors - 21,718
Other debtors - 5,150
VAT - 1,821
- 28,689
5. Creditors: Amounts Falling Due Within One Year
29 February 2024 31 December 2022
£ £
Trade creditors - 27,484
Corporation tax - 22,259
Other creditors - 2,000
Accruals and deferred income - 4,427
Directors' loan accounts 7 34,169
Amounts owed to group undertakings - 142,010
Amounts owed to parent undertaking (27 ) 503,758
(20 ) 736,107
6. Share Capital
29 February 2024 31 December 2022
£ £
Allotted, Called up and fully paid 19 19
Page 2