Acorah Software Products - Accounts Production 14.4.601 false true true 30 June 2022 1 July 2021 false 1 July 2022 30 June 2023 30 June 2023 08119932 Mr Charles Taylor Mrs Joy Taylor Mr Mark Pullan iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08119932 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-06-30 08119932 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-06-30 08119932 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-06-30 08119932 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-06-30 08119932 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-07-01 2023-06-30 08119932 frs-core:AllSubsidiaries 2022-07-01 2023-06-30 08119932 frs-core:KeyManagementPersonnel 2022-07-01 2023-06-30 08119932 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-07-01 2023-06-30 08119932 frs-core:OtherRelatedParties 2022-07-01 2023-06-30 08119932 2022-06-30 08119932 2023-06-30 08119932 2022-07-01 2023-06-30 08119932 frs-core:CurrentFinancialInstruments 2023-06-30 08119932 frs-core:CurrentFinancialInstruments 2022-07-01 2023-06-30 08119932 frs-core:Non-currentFinancialInstruments 2023-06-30 08119932 frs-core:Non-currentFinancialInstruments 2022-07-01 2023-06-30 08119932 frs-core:CurrentFinancialInstruments 2022-07-01 2023-06-30 08119932 frs-core:CurrentFinancialInstruments 2023-06-30 08119932 frs-core:AfterOneYear 2022-07-01 2023-06-30 08119932 frs-core:BetweenOneFiveYears 2022-07-01 2023-06-30 08119932 frs-core:BetweenOneFiveYears 2023-06-30 08119932 frs-core:ComputerEquipment 2023-06-30 08119932 frs-core:ComputerEquipment 2022-07-01 2023-06-30 08119932 frs-core:ComputerEquipment 2022-06-30 08119932 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-06-30 08119932 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-07-01 2023-06-30 08119932 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-06-30 08119932 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-06-30 08119932 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-07-01 2023-06-30 08119932 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-06-30 08119932 frs-core:FurnitureFittings 2023-06-30 08119932 frs-core:FurnitureFittings 2022-07-01 2023-06-30 08119932 frs-core:FurnitureFittings 2022-06-30 08119932 frs-core:NetGoodwill 2023-06-30 08119932 frs-core:NetGoodwill 2022-07-01 2023-06-30 08119932 frs-core:NetGoodwill 2022-06-30 08119932 frs-core:InvestmentPropertyIncludedWithinPPE 2023-06-30 08119932 frs-core:InvestmentPropertyIncludedWithinPPE 2022-07-01 2023-06-30 08119932 frs-core:InvestmentPropertyIncludedWithinPPE 2022-06-30 08119932 frs-core:LandBuildings 2023-06-30 08119932 frs-core:LandBuildings 2022-07-01 2023-06-30 08119932 frs-core:LandBuildings 2022-06-30 08119932 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-06-30 08119932 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-07-01 2023-06-30 08119932 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-06-30 08119932 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-06-30 08119932 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-07-01 2023-06-30 08119932 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-06-30 08119932 frs-core:MoreThanFiveYears 2022-07-01 2023-06-30 08119932 frs-core:MoreThanFiveYears 2023-06-30 08119932 frs-core:MotorVehicles 2023-06-30 08119932 frs-core:MotorVehicles 2022-07-01 2023-06-30 08119932 frs-core:MotorVehicles 2022-06-30 08119932 frs-core:OtherResidualIntangibleAssets 2023-06-30 08119932 frs-core:OtherResidualIntangibleAssets 2022-07-01 2023-06-30 08119932 frs-core:OtherResidualIntangibleAssets 2022-06-30 08119932 frs-core:PlantMachinery 2023-06-30 08119932 frs-core:PlantMachinery 2022-07-01 2023-06-30 08119932 frs-core:PlantMachinery 2022-06-30 08119932 frs-core:Secured 2023-06-30 08119932 frs-core:Unsecured 2023-06-30 08119932 frs-core:WithinOneYear 2022-07-01 2023-06-30 08119932 frs-core:WithinOneYear 2023-06-30 08119932 frs-core:CapitalRedemptionReserve 2022-07-01 2023-06-30 08119932 frs-core:CapitalRedemptionReserve 2022-06-30 08119932 frs-core:CapitalRedemptionReserve 2023-06-30 08119932 frs-core:OtherReservesSubtotal 2022-07-01 2023-06-30 08119932 frs-core:OtherReservesSubtotal 2022-06-30 08119932 frs-core:OtherReservesSubtotal 2023-06-30 08119932 frs-core:RevaluationReserve 2022-07-01 2023-06-30 08119932 frs-core:RevaluationReserve 2022-06-30 08119932 frs-core:RevaluationReserve 2023-06-30 08119932 frs-core:SharePremium 2022-07-01 2023-06-30 08119932 frs-core:SharePremium 2022-06-30 08119932 frs-core:SharePremium 2023-06-30 08119932 frs-core:ShareCapital 2022-07-01 2023-06-30 08119932 frs-core:ShareCapital 2022-06-30 08119932 frs-core:ShareCapital 2023-06-30 08119932 frs-core:RetainedEarningsAccumulatedLosses 2022-07-01 2023-06-30 08119932 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-06-30 08119932 frs-core:RetainedEarningsAccumulatedLosses 2023-06-30 08119932 frs-core:RetainedEarningsAccumulatedLosses 2022-06-30 08119932 frs-core:RetainedEarningsAccumulatedLosses 2023-06-30 08119932 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-06-30 08119932 frs-countries:UnitedKingdom 2022-07-01 2023-06-30 08119932 frs-countries:Europe 2022-07-01 2023-06-30 08119932 frs-countries:NorthAmerica 2022-07-01 2023-06-30 08119932 frs-countries:SouthAmerica 2022-07-01 2023-06-30 08119932 frs-countries:Asia 2022-07-01 2023-06-30 08119932 frs-countries:RestWorldOutsideUK 2022-07-01 2023-06-30 08119932 frs-bus:HighestPaidDirector 2022-07-01 2023-06-30 08119932 frs-bus:PrivateLimitedCompanyLtd 2022-07-01 2023-06-30 08119932 frs-bus:CompanyLimitedByGuarantee 2022-07-01 2023-06-30 08119932 frs-bus:LimitedLiabilityPartnershipLLP 2022-07-01 2023-06-30 08119932 frs-bus:LimitedLiabilityPartnershipsSORP 2022-07-01 2023-06-30 08119932 frs-bus:FullAccounts 2022-07-01 2023-06-30 08119932 frs-bus:FilletedAccounts 2022-07-01 2023-06-30 08119932 frs-bus:AbridgedAccounts 2022-07-01 2023-06-30 08119932 frs-bus:FRS102 2022-07-01 2023-06-30 08119932 frs-bus:MediumEntities 2022-07-01 2023-06-30 08119932 frs-bus:SmallEntities 2022-07-01 2023-06-30 08119932 frs-bus:EntityHasNeverTraded 2022-07-01 2023-06-30 08119932 frs-bus:EntityNoLongerTradingButTradedInPast 2022-07-01 2023-06-30 08119932 frs-bus:Audited 2022-07-01 2023-06-30 08119932 frs-bus:AuditExempt-NoAccountantsReport 2022-07-01 2023-06-30 08119932 frs-bus:AuditExemptWithAccountantsReport 2022-07-01 2023-06-30 08119932 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-07-01 2023-06-30 08119932 frs-bus:LargeCompaniesRegimeForAccounts 2022-07-01 2023-06-30 08119932 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-07-01 2023-06-30 08119932 frs-bus:SmallCompaniesRegimeForAccounts 2022-07-01 2023-06-30 08119932 frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-07-01 2023-06-30 08119932 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-07-01 2023-06-30 08119932 frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-07-01 2023-06-30 08119932 frs-bus:OrdinaryShareClass1 2022-07-01 2023-06-30 08119932 frs-bus:OrdinaryShareClass1 2022-06-30 08119932 frs-bus:OrdinaryShareClass1 2023-06-30 08119932 frs-bus:OrdinaryShareClass2 2022-07-01 2023-06-30 08119932 frs-bus:OrdinaryShareClass2 2022-06-30 08119932 frs-bus:OrdinaryShareClass2 2023-06-30 08119932 frs-bus:OrdinaryShareClass3 2022-07-01 2023-06-30 08119932 frs-bus:OrdinaryShareClass3 2022-06-30 08119932 frs-bus:OrdinaryShareClass3 2023-06-30 08119932 frs-bus:OrdinaryShareClass4 2022-07-01 2023-06-30 08119932 frs-bus:OrdinaryShareClass4 2022-06-30 08119932 frs-bus:OrdinaryShareClass4 2023-06-30 08119932 frs-bus:OrdinaryShareClass5 2022-07-01 2023-06-30 08119932 frs-bus:OrdinaryShareClass5 2022-06-30 08119932 frs-bus:OrdinaryShareClass5 2023-06-30 08119932 frs-bus:PreferenceShareClass1 2022-07-01 2023-06-30 08119932 frs-bus:PreferenceShareClass1 2022-06-30 08119932 frs-bus:PreferenceShareClass1 2023-06-30 08119932 frs-bus:PreferenceShareClass2 2022-07-01 2023-06-30 08119932 frs-bus:PreferenceShareClass2 2022-06-30 08119932 frs-bus:PreferenceShareClass2 2023-06-30 08119932 frs-bus:PreferenceShareClass3 2022-07-01 2023-06-30 08119932 frs-bus:PreferenceShareClass3 2022-06-30 08119932 frs-bus:PreferenceShareClass3 2023-06-30 08119932 frs-bus:PreferenceShareClass4 2022-07-01 2023-06-30 08119932 frs-bus:PreferenceShareClass4 2022-06-30 08119932 frs-bus:PreferenceShareClass4 2023-06-30 08119932 frs-bus:PreferenceShareClass5 2022-07-01 2023-06-30 08119932 frs-bus:PreferenceShareClass5 2022-06-30 08119932 frs-bus:PreferenceShareClass5 2023-06-30 08119932 1 2022-07-01 2023-06-30 08119932 1 2023-06-30 08119932 1 2022-07-01 2023-06-30 08119932 frs-core:LeasedAssets 2022-07-01 2023-06-30 08119932 frs-core:OwnedAssets 2022-07-01 2023-06-30 08119932 frs-core:CurrencyRisk 2022-07-01 2023-06-30 08119932 frs-core:MarketRisk 2022-07-01 2023-06-30 08119932 frs-core:InterestRateRisk 2022-07-01 2023-06-30 08119932 frs-core:DeferredTaxation 2022-07-01 2023-06-30 08119932 frs-core:DeferredTaxation 2022-06-30 08119932 frs-core:DeferredTaxation 2023-06-30 08119932 frs-core:OtherProvisionsContingentLiabilities 2022-07-01 2023-06-30 08119932 frs-core:OtherProvisionsContingentLiabilities 2022-06-30 08119932 frs-core:OtherProvisionsContingentLiabilities 2023-06-30 08119932 frs-core:ProvisionsDeferredTax 2023-06-30 08119932 frs-core:OtherDeferredTax 2023-06-30 08119932 frs-core:AcceleratedTaxDepreciationDeferredTax 2023-06-30 08119932 frs-core:TaxLossesCarry-forwardsDeferredTax 2023-06-30 08119932 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-06-30 08119932 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-07-01 2023-06-30 08119932 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-06-30 08119932 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-06-30 08119932 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-07-01 2023-06-30 08119932 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-06-30 08119932 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-06-30 08119932 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-07-01 2023-06-30 08119932 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-06-30 08119932 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-06-30 08119932 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-06-30 08119932 frs-core:RevaluationInvestmentPropertyDeferredTax 2023-06-30 08119932 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-06-30 08119932 frs-core:OtherPost-employmentBenefitsDeferredTax 2023-06-30 08119932 frs-core:Share-basedPaymentsDeferredTax 2023-06-30 08119932 frs-core:TaxCreditsDeferredTax 2023-06-30 08119932 frs-core:CostValuation 2022-06-30 08119932 frs-core:AdditionsToInvestments 2023-06-30 08119932 frs-core:DisposalsRepaymentsInvestments 2023-06-30 08119932 frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-06-30 08119932 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-06-30 08119932 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-06-30 08119932 frs-core:OtherIncreaseDecreaseInInvestments 2023-06-30 08119932 frs-core:CostValuation 2023-06-30 08119932 frs-core:ProvisionsForImpairmentInvestments 2022-06-30 08119932 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-06-30 08119932 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-06-30 08119932 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-06-30 08119932 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-06-30 08119932 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-06-30 08119932 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-06-30 08119932 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-06-30 08119932 frs-core:ProvisionsForImpairmentInvestments 2023-06-30 08119932 frs-core:ListedExchangeTraded 2023-06-30 08119932 frs-core:ListedExchangeTraded 2022-06-30 08119932 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-06-30 08119932 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-06-30 08119932 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-06-30 08119932 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-06-30 08119932 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-06-30 08119932 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-06-30 08119932 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-06-30 08119932 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-06-30 08119932 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 08119932 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 08119932 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 08119932 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 08119932 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 08119932 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-06-30 08119932 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 08119932 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 08119932 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 08119932 frs-core:UnlistedNon-exchangeTraded 2023-06-30 08119932 frs-core:UnlistedNon-exchangeTraded 2022-06-30 08119932 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-06-30 08119932 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 08119932 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 08119932 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 08119932 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 08119932 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 08119932 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 08119932 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-06-30 08119932 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 08119932 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 08119932 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 08119932 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 08119932 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 08119932 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-06-30 08119932 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 08119932 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 08119932 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 08119932 dpl-frs:CostSales 2022-07-01 2023-06-30 08119932 dpl-frs:CostSales 2022-06-30 08119932 dpl-frs:CostSales 2023-06-30 08119932 dpl-frs:DistributionCosts 2022-07-01 2023-06-30 08119932 dpl-frs:AdministrativeExpenses 2022-07-01 2023-06-30 08119932 frs-bus:Director1 2022-07-01 2023-06-30 08119932 frs-bus:Director1 2022-06-30 08119932 frs-bus:Director1 2023-06-30 08119932 frs-bus:Director2 2022-07-01 2023-06-30 08119932 frs-bus:Director2 2022-06-30 08119932 frs-bus:Director2 2023-06-30 08119932 frs-bus:Director3 2022-07-01 2023-06-30 08119932 frs-bus:Director3 2022-06-30 08119932 frs-bus:Director3 2023-06-30 08119932 1 2022-07-01 2023-06-30 08119932 frs-core:CurrentFinancialInstruments 1 2023-06-30 08119932 frs-core:Non-currentFinancialInstruments 1 2023-06-30 08119932 2 2022-07-01 2023-06-30 08119932 frs-core:CurrentFinancialInstruments 2 2023-06-30 08119932 frs-core:Non-currentFinancialInstruments 2 2023-06-30 08119932 3 2022-07-01 2023-06-30 08119932 frs-core:CurrentFinancialInstruments 3 2023-06-30 08119932 frs-core:Non-currentFinancialInstruments 3 2023-06-30 08119932 4 2022-07-01 2023-06-30 08119932 frs-core:CurrentFinancialInstruments 4 2023-06-30 08119932 frs-core:Non-currentFinancialInstruments 4 2023-06-30 08119932 5 2022-07-01 2023-06-30 08119932 frs-core:CurrentFinancialInstruments 5 2023-06-30 08119932 frs-core:Non-currentFinancialInstruments 5 2023-06-30 08119932 6 2022-07-01 2023-06-30 08119932 frs-core:CurrentFinancialInstruments 6 2023-06-30 08119932 frs-core:Non-currentFinancialInstruments 6 2023-06-30 08119932 7 2022-07-01 2023-06-30 08119932 frs-core:CurrentFinancialInstruments 7 2023-06-30 08119932 frs-core:Non-currentFinancialInstruments 7 2023-06-30 08119932 8 2022-07-01 2023-06-30 08119932 frs-core:CurrentFinancialInstruments 8 2023-06-30 08119932 frs-core:Non-currentFinancialInstruments 8 2023-06-30 08119932 9 2022-07-01 2023-06-30 08119932 frs-core:CurrentFinancialInstruments 9 2023-06-30 08119932 frs-core:Non-currentFinancialInstruments 9 2023-06-30 08119932 10 2022-07-01 2023-06-30 08119932 frs-core:CurrentFinancialInstruments 10 2023-06-30 08119932 frs-core:Non-currentFinancialInstruments 10 2023-06-30 08119932 11 2022-07-01 2023-06-30 08119932 frs-core:CurrentFinancialInstruments 11 2023-06-30 08119932 frs-core:Non-currentFinancialInstruments 11 2023-06-30 08119932 12 2022-07-01 2023-06-30 08119932 frs-core:CurrentFinancialInstruments 12 2023-06-30 08119932 frs-core:Non-currentFinancialInstruments 12 2023-06-30 08119932 13 2022-07-01 2023-06-30 08119932 frs-core:CurrentFinancialInstruments 13 2023-06-30 08119932 frs-core:Non-currentFinancialInstruments 13 2023-06-30 08119932 14 2022-07-01 2023-06-30 08119932 frs-core:CurrentFinancialInstruments 14 2023-06-30 08119932 frs-core:Non-currentFinancialInstruments 14 2023-06-30 08119932 15 2022-07-01 2023-06-30 08119932 frs-core:CurrentFinancialInstruments 15 2023-06-30 08119932 frs-core:Non-currentFinancialInstruments 15 2023-06-30 08119932 16 2022-07-01 2023-06-30 08119932 frs-core:CurrentFinancialInstruments 16 2023-06-30 08119932 frs-core:Non-currentFinancialInstruments 16 2023-06-30 08119932 17 2022-07-01 2023-06-30 08119932 frs-core:CurrentFinancialInstruments 17 2023-06-30 08119932 frs-core:Non-currentFinancialInstruments 17 2023-06-30 08119932 18 2022-07-01 2023-06-30 08119932 frs-core:CurrentFinancialInstruments 18 2023-06-30 08119932 frs-core:Non-currentFinancialInstruments 18 2023-06-30 08119932 19 2022-07-01 2023-06-30 08119932 frs-core:CurrentFinancialInstruments 19 2023-06-30 08119932 frs-core:Non-currentFinancialInstruments 19 2023-06-30 08119932 20 2022-07-01 2023-06-30 08119932 frs-core:CurrentFinancialInstruments 20 2023-06-30 08119932 frs-core:Non-currentFinancialInstruments 20 2023-06-30 08119932 dpl-frs:Item1 2022-07-01 2023-06-30 08119932 dpl-frs:Item1 2022-06-30 08119932 dpl-frs:Item1 2023-06-30 08119932 dpl-frs:CostSales dpl-frs:Item1 2022-07-01 2023-06-30 08119932 dpl-frs:CostSales dpl-frs:Item1 2022-06-30 08119932 dpl-frs:CostSales dpl-frs:Item1 2023-06-30 08119932 dpl-frs:DistributionCosts dpl-frs:Item1 2022-07-01 2023-06-30 08119932 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-07-01 2023-06-30 08119932 dpl-frs:Item2 2022-07-01 2023-06-30 08119932 dpl-frs:Item2 2022-06-30 08119932 dpl-frs:Item2 2023-06-30 08119932 dpl-frs:CostSales dpl-frs:Item2 2022-07-01 2023-06-30 08119932 dpl-frs:CostSales dpl-frs:Item2 2022-06-30 08119932 dpl-frs:CostSales dpl-frs:Item2 2023-06-30 08119932 dpl-frs:DistributionCosts dpl-frs:Item2 2022-07-01 2023-06-30 08119932 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-07-01 2023-06-30 08119932 dpl-frs:Item3 2022-07-01 2023-06-30 08119932 dpl-frs:Item3 2022-06-30 08119932 dpl-frs:Item3 2023-06-30 08119932 dpl-frs:CostSales dpl-frs:Item3 2022-07-01 2023-06-30 08119932 dpl-frs:CostSales dpl-frs:Item3 2022-06-30 08119932 dpl-frs:CostSales dpl-frs:Item3 2023-06-30 08119932 dpl-frs:DistributionCosts dpl-frs:Item3 2022-07-01 2023-06-30 08119932 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-07-01 2023-06-30 08119932 dpl-frs:Item4 2022-07-01 2023-06-30 08119932 dpl-frs:Item4 2022-06-30 08119932 dpl-frs:Item4 2023-06-30 08119932 dpl-frs:CostSales dpl-frs:Item4 2022-07-01 2023-06-30 08119932 dpl-frs:CostSales dpl-frs:Item4 2022-06-30 08119932 dpl-frs:CostSales dpl-frs:Item4 2023-06-30 08119932 dpl-frs:DistributionCosts dpl-frs:Item4 2022-07-01 2023-06-30 08119932 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-07-01 2023-06-30 08119932 dpl-frs:Item5 2022-07-01 2023-06-30 08119932 dpl-frs:Item5 2022-06-30 08119932 dpl-frs:Item5 2023-06-30 08119932 dpl-frs:CostSales dpl-frs:Item5 2022-07-01 2023-06-30 08119932 dpl-frs:CostSales dpl-frs:Item5 2022-06-30 08119932 dpl-frs:CostSales dpl-frs:Item5 2023-06-30 08119932 dpl-frs:DistributionCosts dpl-frs:Item5 2022-07-01 2023-06-30 08119932 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-07-01 2023-06-30 08119932 dpl-frs:Item6 2022-07-01 2023-06-30 08119932 dpl-frs:Item6 2022-06-30 08119932 dpl-frs:Item6 2023-06-30 08119932 dpl-frs:CostSales dpl-frs:Item6 2022-07-01 2023-06-30 08119932 dpl-frs:CostSales dpl-frs:Item6 2022-06-30 08119932 dpl-frs:CostSales dpl-frs:Item6 2023-06-30 08119932 dpl-frs:DistributionCosts dpl-frs:Item6 2022-07-01 2023-06-30 08119932 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-07-01 2023-06-30 08119932 dpl-frs:Item7 2022-07-01 2023-06-30 08119932 dpl-frs:Item7 2022-06-30 08119932 dpl-frs:Item7 2023-06-30 08119932 dpl-frs:CostSales dpl-frs:Item7 2022-07-01 2023-06-30 08119932 dpl-frs:CostSales dpl-frs:Item7 2022-06-30 08119932 dpl-frs:CostSales dpl-frs:Item7 2023-06-30 08119932 dpl-frs:DistributionCosts dpl-frs:Item7 2022-07-01 2023-06-30 08119932 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-07-01 2023-06-30 08119932 dpl-frs:Item8 2022-07-01 2023-06-30 08119932 dpl-frs:Item8 2022-06-30 08119932 dpl-frs:Item8 2023-06-30 08119932 dpl-frs:CostSales dpl-frs:Item8 2022-07-01 2023-06-30 08119932 dpl-frs:CostSales dpl-frs:Item8 2022-06-30 08119932 dpl-frs:CostSales dpl-frs:Item8 2023-06-30 08119932 dpl-frs:DistributionCosts dpl-frs:Item8 2022-07-01 2023-06-30 08119932 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-07-01 2023-06-30 08119932 dpl-frs:Item9 2022-07-01 2023-06-30 08119932 dpl-frs:Item9 2022-06-30 08119932 dpl-frs:Item9 2023-06-30 08119932 dpl-frs:CostSales dpl-frs:Item9 2022-07-01 2023-06-30 08119932 dpl-frs:CostSales dpl-frs:Item9 2022-06-30 08119932 dpl-frs:CostSales dpl-frs:Item9 2023-06-30 08119932 dpl-frs:DistributionCosts dpl-frs:Item9 2022-07-01 2023-06-30 08119932 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-07-01 2023-06-30 08119932 dpl-frs:Item10 2022-07-01 2023-06-30 08119932 dpl-frs:Item10 2022-06-30 08119932 dpl-frs:Item10 2023-06-30 08119932 dpl-frs:CostSales dpl-frs:Item10 2022-07-01 2023-06-30 08119932 dpl-frs:CostSales dpl-frs:Item10 2022-06-30 08119932 dpl-frs:CostSales dpl-frs:Item10 2023-06-30 08119932 dpl-frs:DistributionCosts dpl-frs:Item10 2022-07-01 2023-06-30 08119932 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-07-01 2023-06-30 08119932 dpl-frs:Item11 2022-07-01 2023-06-30 08119932 dpl-frs:Item11 2022-06-30 08119932 dpl-frs:Item11 2023-06-30 08119932 dpl-frs:CostSales dpl-frs:Item11 2022-07-01 2023-06-30 08119932 dpl-frs:CostSales dpl-frs:Item11 2022-06-30 08119932 dpl-frs:CostSales dpl-frs:Item11 2023-06-30 08119932 dpl-frs:DistributionCosts dpl-frs:Item11 2022-07-01 2023-06-30 08119932 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-07-01 2023-06-30 08119932 dpl-frs:Item12 2022-07-01 2023-06-30 08119932 dpl-frs:Item12 2022-06-30 08119932 dpl-frs:Item12 2023-06-30 08119932 dpl-frs:CostSales dpl-frs:Item12 2022-07-01 2023-06-30 08119932 dpl-frs:CostSales dpl-frs:Item12 2022-06-30 08119932 dpl-frs:CostSales dpl-frs:Item12 2023-06-30 08119932 dpl-frs:DistributionCosts dpl-frs:Item12 2022-07-01 2023-06-30 08119932 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-07-01 2023-06-30 08119932 1 2022-07-01 2023-06-30 08119932 frs-countries:EnglandWales 2022-07-01 2023-06-30 08119932 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-06-30 08119932 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-06-30 08119932 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-06-30 08119932 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-06-30 08119932 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-07-01 2022-06-30 08119932 frs-core:AllSubsidiaries 2021-07-01 2022-06-30 08119932 frs-core:KeyManagementPersonnel 2021-07-01 2022-06-30 08119932 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-07-01 2022-06-30 08119932 frs-core:OtherRelatedParties 2021-07-01 2022-06-30 08119932 2021-06-30 08119932 2022-06-30 08119932 2021-07-01 2022-06-30 08119932 frs-core:CurrentFinancialInstruments 2022-06-30 08119932 frs-core:CurrentFinancialInstruments 2021-07-01 2022-06-30 08119932 frs-core:Non-currentFinancialInstruments 2022-06-30 08119932 frs-core:Non-currentFinancialInstruments 2021-07-01 2022-06-30 08119932 frs-core:CurrentFinancialInstruments 2021-07-01 2022-06-30 08119932 frs-core:CurrentFinancialInstruments 2022-06-30 08119932 frs-core:AfterOneYear 2021-07-01 2022-06-30 08119932 frs-core:BetweenOneFiveYears 2021-07-01 2022-06-30 08119932 frs-core:BetweenOneFiveYears 2022-06-30 08119932 frs-core:ComputerEquipment 2022-06-30 08119932 frs-core:ComputerEquipment 2021-07-01 2022-06-30 08119932 frs-core:ComputerEquipment 2021-06-30 08119932 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-06-30 08119932 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-07-01 2022-06-30 08119932 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-06-30 08119932 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-06-30 08119932 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-07-01 2022-06-30 08119932 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-06-30 08119932 frs-core:FurnitureFittings 2022-06-30 08119932 frs-core:FurnitureFittings 2021-07-01 2022-06-30 08119932 frs-core:FurnitureFittings 2021-06-30 08119932 frs-core:NetGoodwill 2022-06-30 08119932 frs-core:NetGoodwill 2021-07-01 2022-06-30 08119932 frs-core:NetGoodwill 2021-06-30 08119932 frs-core:InvestmentPropertyIncludedWithinPPE 2022-06-30 08119932 frs-core:InvestmentPropertyIncludedWithinPPE 2021-07-01 2022-06-30 08119932 frs-core:InvestmentPropertyIncludedWithinPPE 2021-06-30 08119932 frs-core:LandBuildings 2022-06-30 08119932 frs-core:LandBuildings 2021-07-01 2022-06-30 08119932 frs-core:LandBuildings 2021-06-30 08119932 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-06-30 08119932 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-07-01 2022-06-30 08119932 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-06-30 08119932 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-06-30 08119932 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-07-01 2022-06-30 08119932 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-06-30 08119932 frs-core:MoreThanFiveYears 2021-07-01 2022-06-30 08119932 frs-core:MoreThanFiveYears 2022-06-30 08119932 frs-core:MotorVehicles 2022-06-30 08119932 frs-core:MotorVehicles 2021-07-01 2022-06-30 08119932 frs-core:MotorVehicles 2021-06-30 08119932 frs-core:OtherResidualIntangibleAssets 2022-06-30 08119932 frs-core:OtherResidualIntangibleAssets 2021-07-01 2022-06-30 08119932 frs-core:OtherResidualIntangibleAssets 2021-06-30 08119932 frs-core:PlantMachinery 2022-06-30 08119932 frs-core:PlantMachinery 2021-07-01 2022-06-30 08119932 frs-core:PlantMachinery 2021-06-30 08119932 frs-core:Secured 2022-06-30 08119932 frs-core:Unsecured 2022-06-30 08119932 frs-core:WithinOneYear 2021-07-01 2022-06-30 08119932 frs-core:WithinOneYear 2022-06-30 08119932 frs-core:CapitalRedemptionReserve 2021-07-01 2022-06-30 08119932 frs-core:CapitalRedemptionReserve 2021-06-30 08119932 frs-core:CapitalRedemptionReserve 2022-06-30 08119932 frs-core:OtherReservesSubtotal 2021-07-01 2022-06-30 08119932 frs-core:OtherReservesSubtotal 2021-06-30 08119932 frs-core:OtherReservesSubtotal 2022-06-30 08119932 frs-core:RevaluationReserve 2021-07-01 2022-06-30 08119932 frs-core:RevaluationReserve 2021-06-30 08119932 frs-core:RevaluationReserve 2022-06-30 08119932 frs-core:SharePremium 2021-07-01 2022-06-30 08119932 frs-core:SharePremium 2021-06-30 08119932 frs-core:SharePremium 2022-06-30 08119932 frs-core:ShareCapital 2021-07-01 2022-06-30 08119932 frs-core:ShareCapital 2021-06-30 08119932 frs-core:ShareCapital 2022-06-30 08119932 frs-core:RetainedEarningsAccumulatedLosses 2021-07-01 2022-06-30 08119932 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-06-30 08119932 frs-core:RetainedEarningsAccumulatedLosses 2022-06-30 08119932 frs-core:RetainedEarningsAccumulatedLosses 2021-06-30 08119932 frs-core:RetainedEarningsAccumulatedLosses 2022-06-30 08119932 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-06-30 08119932 frs-countries:UnitedKingdom 2021-07-01 2022-06-30 08119932 frs-countries:Europe 2021-07-01 2022-06-30 08119932 frs-countries:NorthAmerica 2021-07-01 2022-06-30 08119932 frs-countries:SouthAmerica 2021-07-01 2022-06-30 08119932 frs-countries:Asia 2021-07-01 2022-06-30 08119932 frs-countries:RestWorldOutsideUK 2021-07-01 2022-06-30 08119932 frs-bus:HighestPaidDirector 2021-07-01 2022-06-30 08119932 frs-bus:PrivateLimitedCompanyLtd 2021-07-01 2022-06-30 08119932 frs-bus:CompanyLimitedByGuarantee 2021-07-01 2022-06-30 08119932 frs-bus:LimitedLiabilityPartnershipLLP 2021-07-01 2022-06-30 08119932 frs-bus:LimitedLiabilityPartnershipsSORP 2021-07-01 2022-06-30 08119932 frs-bus:FullAccounts 2021-07-01 2022-06-30 08119932 frs-bus:FilletedAccounts 2021-07-01 2022-06-30 08119932 frs-bus:AbridgedAccounts 2021-07-01 2022-06-30 08119932 frs-bus:FRS102 2021-07-01 2022-06-30 08119932 frs-bus:MediumEntities 2021-07-01 2022-06-30 08119932 frs-bus:SmallEntities 2021-07-01 2022-06-30 08119932 frs-bus:EntityHasNeverTraded 2021-07-01 2022-06-30 08119932 frs-bus:EntityNoLongerTradingButTradedInPast 2021-07-01 2022-06-30 08119932 frs-bus:Audited 2021-07-01 2022-06-30 08119932 frs-bus:AuditExempt-NoAccountantsReport 2021-07-01 2022-06-30 08119932 frs-bus:AuditExemptWithAccountantsReport 2021-07-01 2022-06-30 08119932 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-07-01 2022-06-30 08119932 frs-bus:LargeCompaniesRegimeForAccounts 2021-07-01 2022-06-30 08119932 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-07-01 2022-06-30 08119932 frs-bus:SmallCompaniesRegimeForAccounts 2021-07-01 2022-06-30 08119932 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-07-01 2022-06-30 08119932 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-07-01 2022-06-30 08119932 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-07-01 2022-06-30 08119932 frs-bus:OrdinaryShareClass1 2021-07-01 2022-06-30 08119932 frs-bus:OrdinaryShareClass1 2021-06-30 08119932 frs-bus:OrdinaryShareClass1 2022-06-30 08119932 frs-bus:OrdinaryShareClass2 2021-07-01 2022-06-30 08119932 frs-bus:OrdinaryShareClass2 2021-06-30 08119932 frs-bus:OrdinaryShareClass2 2022-06-30 08119932 frs-bus:OrdinaryShareClass3 2021-07-01 2022-06-30 08119932 frs-bus:OrdinaryShareClass3 2021-06-30 08119932 frs-bus:OrdinaryShareClass3 2022-06-30 08119932 frs-bus:OrdinaryShareClass4 2021-07-01 2022-06-30 08119932 frs-bus:OrdinaryShareClass4 2021-06-30 08119932 frs-bus:OrdinaryShareClass4 2022-06-30 08119932 frs-bus:OrdinaryShareClass5 2021-07-01 2022-06-30 08119932 frs-bus:OrdinaryShareClass5 2021-06-30 08119932 frs-bus:OrdinaryShareClass5 2022-06-30 08119932 frs-bus:PreferenceShareClass1 2021-07-01 2022-06-30 08119932 frs-bus:PreferenceShareClass1 2021-06-30 08119932 frs-bus:PreferenceShareClass1 2022-06-30 08119932 frs-bus:PreferenceShareClass2 2021-07-01 2022-06-30 08119932 frs-bus:PreferenceShareClass2 2021-06-30 08119932 frs-bus:PreferenceShareClass2 2022-06-30 08119932 frs-bus:PreferenceShareClass3 2021-07-01 2022-06-30 08119932 frs-bus:PreferenceShareClass3 2021-06-30 08119932 frs-bus:PreferenceShareClass3 2022-06-30 08119932 frs-bus:PreferenceShareClass4 2021-07-01 2022-06-30 08119932 frs-bus:PreferenceShareClass4 2021-06-30 08119932 frs-bus:PreferenceShareClass4 2022-06-30 08119932 frs-bus:PreferenceShareClass5 2021-07-01 2022-06-30 08119932 frs-bus:PreferenceShareClass5 2021-06-30 08119932 frs-bus:PreferenceShareClass5 2022-06-30 08119932 1 2021-07-01 2022-06-30 08119932 1 2022-06-30 08119932 1 2021-07-01 2022-06-30 08119932 frs-core:LeasedAssets 2021-07-01 2022-06-30 08119932 frs-core:OwnedAssets 2021-07-01 2022-06-30 08119932 frs-core:CurrencyRisk 2021-07-01 2022-06-30 08119932 frs-core:MarketRisk 2021-07-01 2022-06-30 08119932 frs-core:InterestRateRisk 2021-07-01 2022-06-30 08119932 frs-core:DeferredTaxation 2021-07-01 2022-06-30 08119932 frs-core:DeferredTaxation 2021-06-30 08119932 frs-core:DeferredTaxation 2022-06-30 08119932 frs-core:OtherProvisionsContingentLiabilities 2021-07-01 2022-06-30 08119932 frs-core:OtherProvisionsContingentLiabilities 2021-06-30 08119932 frs-core:OtherProvisionsContingentLiabilities 2022-06-30 08119932 frs-core:ProvisionsDeferredTax 2022-06-30 08119932 frs-core:OtherDeferredTax 2022-06-30 08119932 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-06-30 08119932 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-06-30 08119932 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-06-30 08119932 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-07-01 2022-06-30 08119932 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-06-30 08119932 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-06-30 08119932 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-07-01 2022-06-30 08119932 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-06-30 08119932 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-06-30 08119932 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-07-01 2022-06-30 08119932 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-06-30 08119932 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-06-30 08119932 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-06-30 08119932 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-06-30 08119932 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-06-30 08119932 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-06-30 08119932 frs-core:Share-basedPaymentsDeferredTax 2022-06-30 08119932 frs-core:TaxCreditsDeferredTax 2022-06-30 08119932 frs-core:CostValuation 2021-06-30 08119932 frs-core:AdditionsToInvestments 2022-06-30 08119932 frs-core:DisposalsRepaymentsInvestments 2022-06-30 08119932 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-06-30 08119932 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-06-30 08119932 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-06-30 08119932 frs-core:OtherIncreaseDecreaseInInvestments 2022-06-30 08119932 frs-core:CostValuation 2022-06-30 08119932 frs-core:ProvisionsForImpairmentInvestments 2021-06-30 08119932 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-06-30 08119932 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-06-30 08119932 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-06-30 08119932 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-06-30 08119932 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-06-30 08119932 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-06-30 08119932 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-06-30 08119932 frs-core:ProvisionsForImpairmentInvestments 2022-06-30 08119932 frs-core:ListedExchangeTraded 2022-06-30 08119932 frs-core:ListedExchangeTraded 2021-06-30 08119932 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-06-30 08119932 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-06-30 08119932 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-06-30 08119932 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-06-30 08119932 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-06-30 08119932 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-06-30 08119932 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-06-30 08119932 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-06-30 08119932 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-06-30 08119932 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 08119932 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 08119932 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 08119932 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 08119932 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-06-30 08119932 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 08119932 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 08119932 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 08119932 frs-core:UnlistedNon-exchangeTraded 2022-06-30 08119932 frs-core:UnlistedNon-exchangeTraded 2021-06-30 08119932 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-06-30 08119932 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 08119932 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 08119932 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 08119932 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 08119932 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 08119932 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 08119932 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-06-30 08119932 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-06-30 08119932 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 08119932 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 08119932 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 08119932 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 08119932 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-06-30 08119932 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 08119932 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 08119932 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 08119932 dpl-frs:CostSales 2021-07-01 2022-06-30 08119932 dpl-frs:CostSales 2021-06-30 08119932 dpl-frs:CostSales 2022-06-30 08119932 dpl-frs:DistributionCosts 2021-07-01 2022-06-30 08119932 dpl-frs:AdministrativeExpenses 2021-07-01 2022-06-30 08119932 frs-bus:Director1 2021-07-01 2022-06-30 08119932 frs-bus:Director1 2021-06-30 08119932 frs-bus:Director1 2022-06-30 08119932 frs-bus:Director2 2021-07-01 2022-06-30 08119932 frs-bus:Director2 2021-06-30 08119932 frs-bus:Director2 2022-06-30 08119932 frs-bus:Director3 2021-07-01 2022-06-30 08119932 frs-bus:Director3 2021-06-30 08119932 frs-bus:Director3 2022-06-30 08119932 1 2021-07-01 2022-06-30 08119932 frs-core:CurrentFinancialInstruments 1 2022-06-30 08119932 frs-core:Non-currentFinancialInstruments 1 2022-06-30 08119932 2 2021-07-01 2022-06-30 08119932 frs-core:CurrentFinancialInstruments 2 2022-06-30 08119932 frs-core:Non-currentFinancialInstruments 2 2022-06-30 08119932 3 2021-07-01 2022-06-30 08119932 frs-core:CurrentFinancialInstruments 3 2022-06-30 08119932 frs-core:Non-currentFinancialInstruments 3 2022-06-30 08119932 4 2021-07-01 2022-06-30 08119932 frs-core:CurrentFinancialInstruments 4 2022-06-30 08119932 frs-core:Non-currentFinancialInstruments 4 2022-06-30 08119932 5 2021-07-01 2022-06-30 08119932 frs-core:CurrentFinancialInstruments 5 2022-06-30 08119932 frs-core:Non-currentFinancialInstruments 5 2022-06-30 08119932 6 2021-07-01 2022-06-30 08119932 frs-core:CurrentFinancialInstruments 6 2022-06-30 08119932 frs-core:Non-currentFinancialInstruments 6 2022-06-30 08119932 7 2021-07-01 2022-06-30 08119932 frs-core:CurrentFinancialInstruments 7 2022-06-30 08119932 frs-core:Non-currentFinancialInstruments 7 2022-06-30 08119932 8 2021-07-01 2022-06-30 08119932 frs-core:CurrentFinancialInstruments 8 2022-06-30 08119932 frs-core:Non-currentFinancialInstruments 8 2022-06-30 08119932 9 2021-07-01 2022-06-30 08119932 frs-core:CurrentFinancialInstruments 9 2022-06-30 08119932 frs-core:Non-currentFinancialInstruments 9 2022-06-30 08119932 10 2021-07-01 2022-06-30 08119932 frs-core:CurrentFinancialInstruments 10 2022-06-30 08119932 frs-core:Non-currentFinancialInstruments 10 2022-06-30 08119932 11 2021-07-01 2022-06-30 08119932 frs-core:CurrentFinancialInstruments 11 2022-06-30 08119932 frs-core:Non-currentFinancialInstruments 11 2022-06-30 08119932 12 2021-07-01 2022-06-30 08119932 frs-core:CurrentFinancialInstruments 12 2022-06-30 08119932 frs-core:Non-currentFinancialInstruments 12 2022-06-30 08119932 13 2021-07-01 2022-06-30 08119932 frs-core:CurrentFinancialInstruments 13 2022-06-30 08119932 frs-core:Non-currentFinancialInstruments 13 2022-06-30 08119932 14 2021-07-01 2022-06-30 08119932 frs-core:CurrentFinancialInstruments 14 2022-06-30 08119932 frs-core:Non-currentFinancialInstruments 14 2022-06-30 08119932 15 2021-07-01 2022-06-30 08119932 frs-core:CurrentFinancialInstruments 15 2022-06-30 08119932 frs-core:Non-currentFinancialInstruments 15 2022-06-30 08119932 16 2021-07-01 2022-06-30 08119932 frs-core:CurrentFinancialInstruments 16 2022-06-30 08119932 frs-core:Non-currentFinancialInstruments 16 2022-06-30 08119932 17 2021-07-01 2022-06-30 08119932 frs-core:CurrentFinancialInstruments 17 2022-06-30 08119932 frs-core:Non-currentFinancialInstruments 17 2022-06-30 08119932 18 2021-07-01 2022-06-30 08119932 frs-core:CurrentFinancialInstruments 18 2022-06-30 08119932 frs-core:Non-currentFinancialInstruments 18 2022-06-30 08119932 19 2021-07-01 2022-06-30 08119932 frs-core:CurrentFinancialInstruments 19 2022-06-30 08119932 frs-core:Non-currentFinancialInstruments 19 2022-06-30 08119932 20 2021-07-01 2022-06-30 08119932 frs-core:CurrentFinancialInstruments 20 2022-06-30 08119932 frs-core:Non-currentFinancialInstruments 20 2022-06-30 08119932 dpl-frs:Item1 2021-07-01 2022-06-30 08119932 dpl-frs:Item1 2021-06-30 08119932 dpl-frs:Item1 2022-06-30 08119932 dpl-frs:CostSales dpl-frs:Item1 2021-07-01 2022-06-30 08119932 dpl-frs:CostSales dpl-frs:Item1 2021-06-30 08119932 dpl-frs:CostSales dpl-frs:Item1 2022-06-30 08119932 dpl-frs:DistributionCosts dpl-frs:Item1 2021-07-01 2022-06-30 08119932 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-07-01 2022-06-30 08119932 dpl-frs:Item2 2021-07-01 2022-06-30 08119932 dpl-frs:Item2 2021-06-30 08119932 dpl-frs:Item2 2022-06-30 08119932 dpl-frs:CostSales dpl-frs:Item2 2021-07-01 2022-06-30 08119932 dpl-frs:CostSales dpl-frs:Item2 2021-06-30 08119932 dpl-frs:CostSales dpl-frs:Item2 2022-06-30 08119932 dpl-frs:DistributionCosts dpl-frs:Item2 2021-07-01 2022-06-30 08119932 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-07-01 2022-06-30 08119932 dpl-frs:Item3 2021-07-01 2022-06-30 08119932 dpl-frs:Item3 2021-06-30 08119932 dpl-frs:Item3 2022-06-30 08119932 dpl-frs:CostSales dpl-frs:Item3 2021-07-01 2022-06-30 08119932 dpl-frs:CostSales dpl-frs:Item3 2021-06-30 08119932 dpl-frs:CostSales dpl-frs:Item3 2022-06-30 08119932 dpl-frs:DistributionCosts dpl-frs:Item3 2021-07-01 2022-06-30 08119932 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-07-01 2022-06-30 08119932 dpl-frs:Item4 2021-07-01 2022-06-30 08119932 dpl-frs:Item4 2021-06-30 08119932 dpl-frs:Item4 2022-06-30 08119932 dpl-frs:CostSales dpl-frs:Item4 2021-07-01 2022-06-30 08119932 dpl-frs:CostSales dpl-frs:Item4 2021-06-30 08119932 dpl-frs:CostSales dpl-frs:Item4 2022-06-30 08119932 dpl-frs:DistributionCosts dpl-frs:Item4 2021-07-01 2022-06-30 08119932 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-07-01 2022-06-30 08119932 dpl-frs:Item5 2021-07-01 2022-06-30 08119932 dpl-frs:Item5 2021-06-30 08119932 dpl-frs:Item5 2022-06-30 08119932 dpl-frs:CostSales dpl-frs:Item5 2021-07-01 2022-06-30 08119932 dpl-frs:CostSales dpl-frs:Item5 2021-06-30 08119932 dpl-frs:CostSales dpl-frs:Item5 2022-06-30 08119932 dpl-frs:DistributionCosts dpl-frs:Item5 2021-07-01 2022-06-30 08119932 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-07-01 2022-06-30 08119932 dpl-frs:Item6 2021-07-01 2022-06-30 08119932 dpl-frs:Item6 2021-06-30 08119932 dpl-frs:Item6 2022-06-30 08119932 dpl-frs:CostSales dpl-frs:Item6 2021-07-01 2022-06-30 08119932 dpl-frs:CostSales dpl-frs:Item6 2021-06-30 08119932 dpl-frs:CostSales dpl-frs:Item6 2022-06-30 08119932 dpl-frs:DistributionCosts dpl-frs:Item6 2021-07-01 2022-06-30 08119932 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-07-01 2022-06-30 08119932 dpl-frs:Item7 2021-07-01 2022-06-30 08119932 dpl-frs:Item7 2021-06-30 08119932 dpl-frs:Item7 2022-06-30 08119932 dpl-frs:CostSales dpl-frs:Item7 2021-07-01 2022-06-30 08119932 dpl-frs:CostSales dpl-frs:Item7 2021-06-30 08119932 dpl-frs:CostSales dpl-frs:Item7 2022-06-30 08119932 dpl-frs:DistributionCosts dpl-frs:Item7 2021-07-01 2022-06-30 08119932 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-07-01 2022-06-30 08119932 dpl-frs:Item8 2021-07-01 2022-06-30 08119932 dpl-frs:Item8 2021-06-30 08119932 dpl-frs:Item8 2022-06-30 08119932 dpl-frs:CostSales dpl-frs:Item8 2021-07-01 2022-06-30 08119932 dpl-frs:CostSales dpl-frs:Item8 2021-06-30 08119932 dpl-frs:CostSales dpl-frs:Item8 2022-06-30 08119932 dpl-frs:DistributionCosts dpl-frs:Item8 2021-07-01 2022-06-30 08119932 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-07-01 2022-06-30 08119932 dpl-frs:Item9 2021-07-01 2022-06-30 08119932 dpl-frs:Item9 2021-06-30 08119932 dpl-frs:Item9 2022-06-30 08119932 dpl-frs:CostSales dpl-frs:Item9 2021-07-01 2022-06-30 08119932 dpl-frs:CostSales dpl-frs:Item9 2021-06-30 08119932 dpl-frs:CostSales dpl-frs:Item9 2022-06-30 08119932 dpl-frs:DistributionCosts dpl-frs:Item9 2021-07-01 2022-06-30 08119932 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-07-01 2022-06-30 08119932 dpl-frs:Item10 2021-07-01 2022-06-30 08119932 dpl-frs:Item10 2021-06-30 08119932 dpl-frs:Item10 2022-06-30 08119932 dpl-frs:CostSales dpl-frs:Item10 2021-07-01 2022-06-30 08119932 dpl-frs:CostSales dpl-frs:Item10 2021-06-30 08119932 dpl-frs:CostSales dpl-frs:Item10 2022-06-30 08119932 dpl-frs:DistributionCosts dpl-frs:Item10 2021-07-01 2022-06-30 08119932 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-07-01 2022-06-30 08119932 dpl-frs:Item11 2021-07-01 2022-06-30 08119932 dpl-frs:Item11 2021-06-30 08119932 dpl-frs:Item11 2022-06-30 08119932 dpl-frs:CostSales dpl-frs:Item11 2021-07-01 2022-06-30 08119932 dpl-frs:CostSales dpl-frs:Item11 2021-06-30 08119932 dpl-frs:CostSales dpl-frs:Item11 2022-06-30 08119932 dpl-frs:DistributionCosts dpl-frs:Item11 2021-07-01 2022-06-30 08119932 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-07-01 2022-06-30 08119932 dpl-frs:Item12 2021-07-01 2022-06-30 08119932 dpl-frs:Item12 2021-06-30 08119932 dpl-frs:Item12 2022-06-30 08119932 dpl-frs:CostSales dpl-frs:Item12 2021-07-01 2022-06-30 08119932 dpl-frs:CostSales dpl-frs:Item12 2021-06-30 08119932 dpl-frs:CostSales dpl-frs:Item12 2022-06-30 08119932 dpl-frs:DistributionCosts dpl-frs:Item12 2021-07-01 2022-06-30 08119932 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-07-01 2022-06-30 08119932 1 2021-07-01 2022-06-30 08119932 frs-countries:EnglandWales 2021-07-01 2022-06-30
Registered number: 08119932
Taylor's Timber Centre Ltd
Unaudited Financial Statements
For The Year Ended 30 June 2023
Unaudited Financial Statements
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—6
Page 1
Statement of Financial Position
Registered number: 08119932
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 62,011 30,674
62,011 30,674
CURRENT ASSETS
Stocks 121,745 145,800
Debtors 6 68,297 85,698
Cash at bank and in hand 128,198 163,939
318,240 395,437
Creditors: Amounts Falling Due Within One Year 7 (211,346 ) (252,500 )
NET CURRENT ASSETS (LIABILITIES) 106,894 142,937
TOTAL ASSETS LESS CURRENT LIABILITIES 168,905 173,611
Creditors: Amounts Falling Due After More Than One Year 8 (44,234 ) (34,842 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (14,187 ) (5,828 )
NET ASSETS 110,484 132,941
CAPITAL AND RESERVES
Called up share capital 11 200 200
Income Statement 110,284 132,741
SHAREHOLDERS' FUNDS 110,484 132,941
Page 1
Page 2
For the year ending 30 June 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.
On behalf of the board
Mr Mark Pullan
Director
27 February 2024
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Taylor's Timber Centre Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08119932 . The registered office is 330 Thornton Road, Bradford, West Yorkshire, BD8 8LD.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
When preparing the financial statements, the directors have made an assessment of the company's ability to continue as a going concern. The company is considered a going concern as the directors have no intention to liquidate the company or to cease trading. In assessing whether the going concern assumption is appropriate, the directors have taken into account all available information about the future, which is at least, but is not limited to, twelve months from the date when the financial statements are authorised for issue.
2.3. 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.
2.4. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to income statement over its estimated economic life of 5 years.
2.5. 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:
Plant & Machinery 25% straight line
Motor Vehicles 20% straight line
Fixtures & Fittings 20% straight line
2.6. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the income statement so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to income statement as incurred.
2.7. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
Page 3
Page 4
2.8. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.9. Government Grant
Government grants are recognised in the income statement in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2022: 7)
6 7
4. Intangible Assets
Goodwill
£
Cost
As at 1 July 2022 2,000
Disposals (2,000)
As at 30 June 2023 -
Amortisation
As at 1 July 2022 2,000
Disposals (2,000)
As at 30 June 2023 -
Net Book Value
As at 30 June 2023 -
As at 1 July 2022 -
Page 4
Page 5
5. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 July 2022 25,259 46,870 49,505 121,634
Additions - 55,418 779 56,197
Disposals - (28,870 ) - (28,870 )
As at 30 June 2023 25,259 73,418 50,284 148,961
Depreciation
As at 1 July 2022 15,472 32,328 43,160 90,960
Provided during the period 3,717 12,471 1,936 18,124
Disposals - (22,134 ) - (22,134 )
As at 30 June 2023 19,189 22,665 45,096 86,950
Net Book Value
As at 30 June 2023 6,070 50,753 5,188 62,011
As at 1 July 2022 9,787 14,542 6,345 30,674
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 59,726 68,725
Other debtors 8,571 16,973
68,297 85,698
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 12,201 9,427
Trade creditors 168,427 184,369
Bank loans and overdrafts 10,000 10,000
Other creditors 2,423 3,317
Taxation and social security 18,295 45,387
211,346 252,500
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 25,068 5,675
Bank loans 19,166 29,167
44,234 34,842
Page 5
Page 6
9. Secured Creditors
Of the creditors the following amounts are secured.
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 37,269 15,102
Bank loans and overdrafts 29,166 39,167
10. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year 12,201 9,427
Later than one year and not later than five years 25,068 5,675
37,269 15,102
37,269 15,102
11. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 200 200
12. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
Director 1
At start of period - £10,000
Amounts advanced - £0
Amounts repaid - (£10,000)
At end of period - £0
The above loan is unsecured, interest free and repayable on demand.
Page 6