Acorah Software Products - Accounts Production14.4.601truetrue31 December 20221 January 2022false1 January 202331 December 202331 December 202310535882Mr D T Edwardsiso4217:GBPiso4217:EURiso4217:USDxbrli:sharesxbrli:purexbrli:pure10535882frs-core:CurrentFinancialInstrumentsfrs-core:WithinOneYear2022-12-3110535882frs-core:CurrentFinancialInstrumentsfrs-core:WithinOneYear2023-12-3110535882frs-core:Non-currentFinancialInstrumentsfrs-core:BetweenOneFiveYears2023-12-3110535882frs-core:Non-currentFinancialInstrumentsfrs-core:MoreThanFiveYears2023-12-3110535882frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity2023-01-012023-12-3110535882frs-core:AllSubsidiaries2023-01-012023-12-3110535882frs-core:KeyManagementPersonnel2023-01-012023-12-3110535882frs-core:EntitiesControlledByKeyManagementPersonnel2023-01-012023-12-3110535882frs-core:OtherRelatedParties2023-01-012023-12-31105358822022-12-31105358822023-12-31105358822023-01-012023-12-3110535882frs-core:CurrentFinancialInstruments2023-12-3110535882frs-core:CurrentFinancialInstruments2023-01-012023-12-3110535882frs-core:Non-currentFinancialInstruments2023-12-3110535882frs-core:Non-currentFinancialInstruments2023-01-012023-12-3110535882frs-core:CurrentFinancialInstruments2023-01-012023-12-3110535882frs-core:CurrentFinancialInstruments2023-12-3110535882frs-core:AfterOneYear2023-01-012023-12-3110535882frs-core:BetweenOneFiveYears2023-01-012023-12-3110535882frs-core:BetweenOneFiveYears2023-12-3110535882frs-core:ComputerEquipment2023-12-3110535882frs-core:ComputerEquipment2023-01-012023-12-3110535882frs-core:ComputerEquipment2022-12-3110535882frs-core:CopyrightsPatentsTrademarksServiceOperatingRights2023-12-3110535882frs-core:CopyrightsPatentsTrademarksServiceOperatingRights2023-01-012023-12-3110535882frs-core:CopyrightsPatentsTrademarksServiceOperatingRights2022-12-3110535882frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure2023-12-3110535882frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure2023-01-012023-12-3110535882frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure2022-12-3110535882frs-core:FurnitureFittings2023-12-3110535882frs-core:FurnitureFittings2023-01-012023-12-3110535882frs-core:FurnitureFittings2022-12-3110535882frs-core:NetGoodwill2023-12-3110535882frs-core:NetGoodwill2023-01-012023-12-3110535882frs-core:NetGoodwill2022-12-3110535882frs-core:InvestmentPropertyIncludedWithinPPE2023-12-3110535882frs-core:InvestmentPropertyIncludedWithinPPE2023-01-012023-12-3110535882frs-core:InvestmentPropertyIncludedWithinPPE2022-12-3110535882frs-core:LandBuildings2023-12-3110535882frs-core:LandBuildings2023-01-012023-12-3110535882frs-core:LandBuildings2022-12-3110535882frs-core:LandBuildingsfrs-core:LeasedAssetsHeldAsLessee2023-12-3110535882frs-core:LandBuildingsfrs-core:LeasedAssetsHeldAsLessee2023-01-012023-12-3110535882frs-core:LandBuildingsfrs-core:LeasedAssetsHeldAsLessee2022-12-3110535882frs-core:LandBuildingsfrs-core:OwnedOrFreeholdAssets2023-12-3110535882frs-core:LandBuildingsfrs-core:OwnedOrFreeholdAssets2023-01-012023-12-3110535882frs-core:LandBuildingsfrs-core:OwnedOrFreeholdAssets2022-12-3110535882frs-core:MoreThanFiveYears2023-01-012023-12-3110535882frs-core:MoreThanFiveYears2023-12-3110535882frs-core:MotorVehicles2023-12-3110535882frs-core:MotorVehicles2023-01-012023-12-3110535882frs-core:MotorVehicles2022-12-3110535882frs-core:OtherResidualIntangibleAssets2023-12-3110535882frs-core:OtherResidualIntangibleAssets2023-01-012023-12-3110535882frs-core:OtherResidualIntangibleAssets2022-12-3110535882frs-core:PlantMachinery2023-12-3110535882frs-core:PlantMachinery2023-01-012023-12-3110535882frs-core:PlantMachinery2022-12-3110535882frs-core:Secured2023-12-3110535882frs-core:Unsecured2023-12-3110535882frs-core:WithinOneYear2023-01-012023-12-3110535882frs-core:WithinOneYear2023-12-3110535882frs-core:CapitalRedemptionReserve2023-01-012023-12-3110535882frs-core:CapitalRedemptionReserve2022-12-3110535882frs-core:CapitalRedemptionReserve2023-12-3110535882frs-core:OtherReservesSubtotal2023-01-012023-12-3110535882frs-core:OtherReservesSubtotal2022-12-3110535882frs-core:OtherReservesSubtotal2023-12-3110535882frs-core:RevaluationReserve2023-01-012023-12-3110535882frs-core:RevaluationReserve2022-12-3110535882frs-core:RevaluationReserve2023-12-3110535882frs-core:SharePremium2023-01-012023-12-3110535882frs-core:SharePremium2022-12-3110535882frs-core:SharePremium2023-12-3110535882frs-core:ShareCapital2023-01-012023-12-3110535882frs-core:ShareCapital2022-12-3110535882frs-core:ShareCapital2023-12-3110535882frs-core:RetainedEarningsAccumulatedLosses2023-01-012023-12-3110535882frs-core:RetainedEarningsAccumulatedLossesfrs-core:PreviouslyStatedAmount2022-12-3110535882frs-core:RetainedEarningsAccumulatedLosses2023-12-3110535882frs-core:RetainedEarningsAccumulatedLosses2022-12-3110535882frs-core:RetainedEarningsAccumulatedLosses2023-12-3110535882frs-core:RetainedEarningsAccumulatedLossesfrs-core:PriorPeriodErrorIncreaseDecrease2022-12-3110535882frs-countries:UnitedKingdom2023-01-012023-12-3110535882frs-countries:Europe2023-01-012023-12-3110535882frs-countries:NorthAmerica2023-01-012023-12-3110535882frs-countries:SouthAmerica2023-01-012023-12-3110535882frs-countries:Asia2023-01-012023-12-3110535882frs-countries:RestWorldOutsideUK2023-01-012023-12-3110535882frs-bus:HighestPaidDirector2023-01-012023-12-3110535882frs-bus:PrivateLimitedCompanyLtd2023-01-012023-12-3110535882frs-bus:CompanyLimitedByGuarantee2023-01-012023-12-3110535882frs-bus:LimitedLiabilityPartnershipLLP2023-01-012023-12-3110535882frs-bus:LimitedLiabilityPartnershipsSORP2023-01-012023-12-3110535882frs-bus:FullAccounts2023-01-012023-12-3110535882frs-bus:FilletedAccounts2023-01-012023-12-3110535882frs-bus:AbridgedAccounts2023-01-012023-12-3110535882frs-bus:FRS1022023-01-012023-12-3110535882frs-bus:MediumEntities2023-01-012023-12-3110535882frs-bus:SmallEntities2023-01-012023-12-3110535882frs-bus:EntityHasNeverTraded2023-01-012023-12-3110535882frs-bus:EntityNoLongerTradingButTradedInPast2023-01-012023-12-3110535882frs-bus:Audited2023-01-012023-12-3110535882frs-bus:AuditExempt-NoAccountantsReport2023-01-012023-12-3110535882frs-bus:AuditExemptWithAccountantsReport2023-01-012023-12-3110535882frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts2023-01-012023-12-3110535882frs-bus:LargeCompaniesRegimeForAccounts2023-01-012023-12-3110535882frs-bus:Medium-sizedCompaniesRegimeForAccounts2023-01-012023-12-3110535882frs-bus:SmallCompaniesRegimeForAccounts2023-01-012023-12-3110535882frs-bus:LargeCompaniesRegimeForDirectorsReport2023-01-012023-12-3110535882frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport2023-01-012023-12-3110535882frs-bus:SmallCompaniesRegimeForDirectorsReport2023-01-012023-12-3110535882frs-bus:OrdinaryShareClass12023-01-012023-12-3110535882frs-bus:OrdinaryShareClass12022-12-3110535882frs-bus:OrdinaryShareClass12023-12-3110535882frs-bus:OrdinaryShareClass22023-01-012023-12-3110535882frs-bus:OrdinaryShareClass22022-12-3110535882frs-bus:OrdinaryShareClass22023-12-3110535882frs-bus:OrdinaryShareClass32023-01-012023-12-3110535882frs-bus:OrdinaryShareClass32022-12-3110535882frs-bus:OrdinaryShareClass32023-12-3110535882frs-bus:OrdinaryShareClass42023-01-012023-12-3110535882frs-bus:OrdinaryShareClass42022-12-3110535882frs-bus:OrdinaryShareClass42023-12-3110535882frs-bus:OrdinaryShareClass52023-01-012023-12-3110535882frs-bus:OrdinaryShareClass52022-12-3110535882frs-bus:OrdinaryShareClass52023-12-3110535882frs-bus:PreferenceShareClass12023-01-012023-12-3110535882frs-bus:PreferenceShareClass12022-12-3110535882frs-bus:PreferenceShareClass12023-12-3110535882frs-bus:PreferenceShareClass22023-01-012023-12-3110535882frs-bus:PreferenceShareClass22022-12-3110535882frs-bus:PreferenceShareClass22023-12-3110535882frs-bus:PreferenceShareClass32023-01-012023-12-3110535882frs-bus:PreferenceShareClass32022-12-3110535882frs-bus:PreferenceShareClass32023-12-3110535882frs-bus:PreferenceShareClass42023-01-012023-12-3110535882frs-bus:PreferenceShareClass42022-12-3110535882frs-bus:PreferenceShareClass42023-12-3110535882frs-bus:PreferenceShareClass52023-01-012023-12-3110535882frs-bus:PreferenceShareClass52022-12-3110535882frs-bus:PreferenceShareClass52023-12-311053588212023-01-012023-12-311053588212023-12-311053588212023-01-012023-12-3110535882frs-core:LeasedAssets2023-01-012023-12-3110535882frs-core:OwnedAssets2023-01-012023-12-3110535882frs-core:CurrencyRisk2023-01-012023-12-3110535882frs-core:MarketRisk2023-01-012023-12-3110535882frs-core:InterestRateRisk2023-01-012023-12-3110535882frs-core:DeferredTaxation2023-01-012023-12-3110535882frs-core:DeferredTaxation2022-12-3110535882frs-core:DeferredTaxation2023-12-3110535882frs-core:OtherProvisionsContingentLiabilities2023-01-012023-12-3110535882frs-core:OtherProvisionsContingentLiabilities2022-12-3110535882frs-core:OtherProvisionsContingentLiabilities2023-12-3110535882frs-core:ProvisionsDeferredTax2023-12-3110535882frs-core:OtherDeferredTax2023-12-3110535882frs-core:AcceleratedTaxDepreciationDeferredTax2023-12-3110535882frs-core:TaxLossesCarry-forwardsDeferredTax2023-12-3110535882frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax2023-12-3110535882frs-core:FurtherSpecificReserve1ComponentTotalEquity2023-01-012023-12-3110535882frs-core:FurtherSpecificReserve1ComponentTotalEquity2022-12-3110535882frs-core:FurtherSpecificReserve1ComponentTotalEquity2023-12-3110535882frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities2023-01-012023-12-3110535882frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities2022-12-3110535882frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities2023-12-3110535882frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities2023-01-012023-12-3110535882frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities2022-12-3110535882frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities2023-12-3110535882frs-core:RevaluationPropertyPlantEquipmentDeferredTax2023-12-3110535882frs-core:RevaluationInvestmentPropertyDeferredTax2023-12-3110535882frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax2023-12-3110535882frs-core:OtherPost-employmentBenefitsDeferredTax2023-12-3110535882frs-core:Share-basedPaymentsDeferredTax2023-12-3110535882frs-core:TaxCreditsDeferredTax2023-12-3110535882frs-core:CostValuation2022-12-3110535882frs-core:AdditionsToInvestments2023-12-3110535882frs-core:DisposalsRepaymentsInvestments2023-12-3110535882frs-core:RevaluationsIncreaseDecreaseInInvestments2023-12-3110535882frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments2023-12-3110535882frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments2023-12-3110535882frs-core:OtherIncreaseDecreaseInInvestments2023-12-3110535882frs-core:CostValuation2023-12-3110535882frs-core:ProvisionsForImpairmentInvestments2022-12-3110535882frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-12-3110535882frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-12-3110535882frs-core:ImpairmentLossProvisionsForImpairmentInvestments2023-12-3110535882frs-core:ImpairmentReversalProvisionsForImpairmentInvestments2023-12-3110535882frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal2023-12-3110535882frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments2023-12-3110535882frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-12-3110535882frs-core:ProvisionsForImpairmentInvestments2023-12-3110535882frs-core:ListedExchangeTraded2023-12-3110535882frs-core:ListedExchangeTraded2022-12-3110535882frs-core:CostValuationfrs-core:ListedExchangeTraded2022-12-3110535882frs-core:AdditionsToInvestmentsfrs-core:ListedExchangeTraded2023-12-3110535882frs-core:DisposalsRepaymentsInvestmentsfrs-core:ListedExchangeTraded2023-12-3110535882frs-core:RevaluationsIncreaseDecreaseInInvestmentsfrs-core:ListedExchangeTraded2023-12-3110535882frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestmentsfrs-core:ListedExchangeTraded2023-12-3110535882frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestmentsfrs-core:ListedExchangeTraded2023-12-3110535882frs-core:OtherIncreaseDecreaseInInvestmentsfrs-core:ListedExchangeTraded2023-12-3110535882frs-core:CostValuationfrs-core:ListedExchangeTraded2023-12-3110535882frs-core:ProvisionsForImpairmentInvestmentsfrs-core:ListedExchangeTraded2022-12-3110535882frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestmentsfrs-core:ListedExchangeTraded2023-12-3110535882frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestmentsfrs-core:ListedExchangeTraded2023-12-3110535882frs-core:ImpairmentLossProvisionsForImpairmentInvestmentsfrs-core:ListedExchangeTraded2023-12-3110535882frs-core:ImpairmentReversalProvisionsForImpairmentInvestmentsfrs-core:ListedExchangeTraded2023-12-3110535882frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotalfrs-core:ListedExchangeTraded2023-12-3110535882frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestmentsfrs-core:ListedExchangeTraded2023-12-3110535882frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestmentsfrs-core:ListedExchangeTraded2023-12-3110535882frs-core:ProvisionsForImpairmentInvestmentsfrs-core:ListedExchangeTraded2023-12-3110535882frs-core:UnlistedNon-exchangeTraded2023-12-3110535882frs-core:UnlistedNon-exchangeTraded2022-12-3110535882frs-core:CostValuationfrs-core:UnlistedNon-exchangeTraded2022-12-3110535882frs-core:AdditionsToInvestmentsfrs-core:UnlistedNon-exchangeTraded2023-12-3110535882frs-core:DisposalsRepaymentsInvestmentsfrs-core:UnlistedNon-exchangeTraded2023-12-3110535882frs-core:RevaluationsIncreaseDecreaseInInvestmentsfrs-core:UnlistedNon-exchangeTraded2023-12-3110535882frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestmentsfrs-core:UnlistedNon-exchangeTraded2023-12-3110535882frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestmentsfrs-core:UnlistedNon-exchangeTraded2023-12-3110535882frs-core:OtherIncreaseDecreaseInInvestmentsfrs-core:UnlistedNon-exchangeTraded2023-12-3110535882frs-core:CostValuationfrs-core:UnlistedNon-exchangeTraded2023-12-3110535882frs-core:ProvisionsForImpairmentInvestmentsfrs-core:UnlistedNon-exchangeTraded2022-12-3110535882frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestmentsfrs-core:UnlistedNon-exchangeTraded2023-12-3110535882frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestmentsfrs-core:UnlistedNon-exchangeTraded2023-12-3110535882frs-core:ImpairmentLossProvisionsForImpairmentInvestmentsfrs-core:UnlistedNon-exchangeTraded2023-12-3110535882frs-core:ImpairmentReversalProvisionsForImpairmentInvestmentsfrs-core:UnlistedNon-exchangeTraded2023-12-3110535882frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotalfrs-core:UnlistedNon-exchangeTraded2023-12-3110535882frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestmentsfrs-core:UnlistedNon-exchangeTraded2023-12-3110535882frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestmentsfrs-core:UnlistedNon-exchangeTraded2023-12-3110535882frs-core:ProvisionsForImpairmentInvestmentsfrs-core:UnlistedNon-exchangeTraded2023-12-3110535882dpl-frs:CostSales2023-01-012023-12-3110535882dpl-frs:CostSales2022-12-3110535882dpl-frs:CostSales2023-12-3110535882dpl-frs:DistributionCosts2023-01-012023-12-3110535882dpl-frs:AdministrativeExpenses2023-01-012023-12-3110535882frs-bus:Director12023-01-012023-12-3110535882frs-bus:Director12022-12-3110535882frs-bus:Director12023-12-311053588212023-01-012023-12-3110535882frs-core:CurrentFinancialInstruments12023-12-3110535882frs-core:Non-currentFinancialInstruments12023-12-311053588222023-01-012023-12-3110535882frs-core:CurrentFinancialInstruments22023-12-3110535882frs-core:Non-currentFinancialInstruments22023-12-311053588232023-01-012023-12-3110535882frs-core:CurrentFinancialInstruments32023-12-3110535882frs-core:Non-currentFinancialInstruments32023-12-311053588242023-01-012023-12-3110535882frs-core:CurrentFinancialInstruments42023-12-3110535882frs-core:Non-currentFinancialInstruments42023-12-311053588252023-01-012023-12-3110535882frs-core:CurrentFinancialInstruments52023-12-3110535882frs-core:Non-currentFinancialInstruments52023-12-311053588262023-01-012023-12-3110535882frs-core:CurrentFinancialInstruments62023-12-3110535882frs-core:Non-currentFinancialInstruments62023-12-311053588272023-01-012023-12-3110535882frs-core:CurrentFinancialInstruments72023-12-3110535882frs-core:Non-currentFinancialInstruments72023-12-311053588282023-01-012023-12-3110535882frs-core:CurrentFinancialInstruments82023-12-3110535882frs-core:Non-currentFinancialInstruments82023-12-311053588292023-01-012023-12-3110535882frs-core:CurrentFinancialInstruments92023-12-3110535882frs-core:Non-currentFinancialInstruments92023-12-3110535882102023-01-012023-12-3110535882frs-core:CurrentFinancialInstruments102023-12-3110535882frs-core:Non-currentFinancialInstruments102023-12-3110535882112023-01-012023-12-3110535882frs-core:CurrentFinancialInstruments112023-12-3110535882frs-core:Non-currentFinancialInstruments112023-12-3110535882122023-01-012023-12-3110535882frs-core:CurrentFinancialInstruments122023-12-3110535882frs-core:Non-currentFinancialInstruments122023-12-3110535882132023-01-012023-12-3110535882frs-core:CurrentFinancialInstruments132023-12-3110535882frs-core:Non-currentFinancialInstruments132023-12-3110535882142023-01-012023-12-3110535882frs-core:CurrentFinancialInstruments142023-12-3110535882frs-core:Non-currentFinancialInstruments142023-12-3110535882152023-01-012023-12-3110535882frs-core:CurrentFinancialInstruments152023-12-3110535882frs-core:Non-currentFinancialInstruments152023-12-3110535882162023-01-012023-12-3110535882frs-core:CurrentFinancialInstruments162023-12-3110535882frs-core:Non-currentFinancialInstruments162023-12-3110535882172023-01-012023-12-3110535882frs-core:CurrentFinancialInstruments172023-12-3110535882frs-core:Non-currentFinancialInstruments172023-12-3110535882182023-01-012023-12-3110535882frs-core:CurrentFinancialInstruments182023-12-3110535882frs-core:Non-currentFinancialInstruments182023-12-3110535882192023-01-012023-12-3110535882frs-core:CurrentFinancialInstruments192023-12-3110535882frs-core:Non-currentFinancialInstruments192023-12-3110535882202023-01-012023-12-3110535882frs-core:CurrentFinancialInstruments202023-12-3110535882frs-core:Non-currentFinancialInstruments202023-12-3110535882dpl-frs:Item12023-01-012023-12-3110535882dpl-frs:Item12022-12-3110535882dpl-frs:Item12023-12-3110535882dpl-frs:CostSalesdpl-frs:Item12023-01-012023-12-3110535882dpl-frs:CostSalesdpl-frs:Item12022-12-3110535882dpl-frs:CostSalesdpl-frs:Item12023-12-3110535882dpl-frs:DistributionCostsdpl-frs:Item12023-01-012023-12-3110535882dpl-frs:AdministrativeExpensesdpl-frs:Item12023-01-012023-12-3110535882dpl-frs:Item22023-01-012023-12-3110535882dpl-frs:Item22022-12-3110535882dpl-frs:Item22023-12-3110535882dpl-frs:CostSalesdpl-frs:Item22023-01-012023-12-3110535882dpl-frs:CostSalesdpl-frs:Item22022-12-3110535882dpl-frs:CostSalesdpl-frs:Item22023-12-3110535882dpl-frs:DistributionCostsdpl-frs:Item22023-01-012023-12-3110535882dpl-frs:AdministrativeExpensesdpl-frs:Item22023-01-012023-12-3110535882dpl-frs:Item32023-01-012023-12-3110535882dpl-frs:Item32022-12-3110535882dpl-frs:Item32023-12-3110535882dpl-frs:CostSalesdpl-frs:Item32023-01-012023-12-3110535882dpl-frs:CostSalesdpl-frs:Item32022-12-3110535882dpl-frs:CostSalesdpl-frs:Item32023-12-3110535882dpl-frs:DistributionCostsdpl-frs:Item32023-01-012023-12-3110535882dpl-frs:AdministrativeExpensesdpl-frs:Item32023-01-012023-12-3110535882dpl-frs:Item42023-01-012023-12-3110535882dpl-frs:Item42022-12-3110535882dpl-frs:Item42023-12-3110535882dpl-frs:CostSalesdpl-frs:Item42023-01-012023-12-3110535882dpl-frs:CostSalesdpl-frs:Item42022-12-3110535882dpl-frs:CostSalesdpl-frs:Item42023-12-3110535882dpl-frs:DistributionCostsdpl-frs:Item42023-01-012023-12-3110535882dpl-frs:AdministrativeExpensesdpl-frs:Item42023-01-012023-12-3110535882dpl-frs:Item52023-01-012023-12-3110535882dpl-frs:Item52022-12-3110535882dpl-frs:Item52023-12-3110535882dpl-frs:CostSalesdpl-frs:Item52023-01-012023-12-3110535882dpl-frs:CostSalesdpl-frs:Item52022-12-3110535882dpl-frs:CostSalesdpl-frs:Item52023-12-3110535882dpl-frs:DistributionCostsdpl-frs:Item52023-01-012023-12-3110535882dpl-frs:AdministrativeExpensesdpl-frs:Item52023-01-012023-12-3110535882dpl-frs:Item62023-01-012023-12-3110535882dpl-frs:Item62022-12-3110535882dpl-frs:Item62023-12-3110535882dpl-frs:CostSalesdpl-frs:Item62023-01-012023-12-3110535882dpl-frs:CostSalesdpl-frs:Item62022-12-3110535882dpl-frs:CostSalesdpl-frs:Item62023-12-3110535882dpl-frs:DistributionCostsdpl-frs:Item62023-01-012023-12-3110535882dpl-frs:AdministrativeExpensesdpl-frs:Item62023-01-012023-12-3110535882dpl-frs:Item72023-01-012023-12-3110535882dpl-frs:Item72022-12-3110535882dpl-frs:Item72023-12-3110535882dpl-frs:CostSalesdpl-frs:Item72023-01-012023-12-3110535882dpl-frs:CostSalesdpl-frs:Item72022-12-3110535882dpl-frs:CostSalesdpl-frs:Item72023-12-3110535882dpl-frs:DistributionCostsdpl-frs:Item72023-01-012023-12-3110535882dpl-frs:AdministrativeExpensesdpl-frs:Item72023-01-012023-12-3110535882dpl-frs:Item82023-01-012023-12-3110535882dpl-frs:Item82022-12-3110535882dpl-frs:Item82023-12-3110535882dpl-frs:CostSalesdpl-frs:Item82023-01-012023-12-3110535882dpl-frs:CostSalesdpl-frs:Item82022-12-3110535882dpl-frs:CostSalesdpl-frs:Item82023-12-3110535882dpl-frs:DistributionCostsdpl-frs:Item82023-01-012023-12-3110535882dpl-frs:AdministrativeExpensesdpl-frs:Item82023-01-012023-12-3110535882dpl-frs:Item92023-01-012023-12-3110535882dpl-frs:Item92022-12-3110535882dpl-frs:Item92023-12-3110535882dpl-frs:CostSalesdpl-frs:Item92023-01-012023-12-3110535882dpl-frs:CostSalesdpl-frs:Item92022-12-3110535882dpl-frs:CostSalesdpl-frs:Item92023-12-3110535882dpl-frs:DistributionCostsdpl-frs:Item92023-01-012023-12-3110535882dpl-frs:AdministrativeExpensesdpl-frs:Item92023-01-012023-12-3110535882dpl-frs:Item102023-01-012023-12-3110535882dpl-frs:Item102022-12-3110535882dpl-frs:Item102023-12-3110535882dpl-frs:CostSalesdpl-frs:Item102023-01-012023-12-3110535882dpl-frs:CostSalesdpl-frs:Item102022-12-3110535882dpl-frs:CostSalesdpl-frs:Item102023-12-3110535882dpl-frs:DistributionCostsdpl-frs:Item102023-01-012023-12-3110535882dpl-frs:AdministrativeExpensesdpl-frs:Item102023-01-012023-12-3110535882dpl-frs:Item112023-01-012023-12-3110535882dpl-frs:Item112022-12-3110535882dpl-frs:Item112023-12-3110535882dpl-frs:CostSalesdpl-frs:Item112023-01-012023-12-3110535882dpl-frs:CostSalesdpl-frs:Item112022-12-3110535882dpl-frs:CostSalesdpl-frs:Item112023-12-3110535882dpl-frs:DistributionCostsdpl-frs:Item112023-01-012023-12-3110535882dpl-frs:AdministrativeExpensesdpl-frs:Item112023-01-012023-12-3110535882dpl-frs:Item122023-01-012023-12-3110535882dpl-frs:Item122022-12-3110535882dpl-frs:Item122023-12-3110535882dpl-frs:CostSalesdpl-frs:Item122023-01-012023-12-3110535882dpl-frs:CostSalesdpl-frs:Item122022-12-3110535882dpl-frs:CostSalesdpl-frs:Item122023-12-3110535882dpl-frs:DistributionCostsdpl-frs:Item122023-01-012023-12-3110535882dpl-frs:AdministrativeExpensesdpl-frs:Item122023-01-012023-12-311053588212023-01-012023-12-3110535882frs-countries:EnglandWales2023-01-012023-12-3110535882frs-core:CurrentFinancialInstrumentsfrs-core:WithinOneYear2021-12-3110535882frs-core:CurrentFinancialInstrumentsfrs-core:WithinOneYear2022-12-3110535882frs-core:Non-currentFinancialInstrumentsfrs-core:BetweenOneFiveYears2022-12-3110535882frs-core:Non-currentFinancialInstrumentsfrs-core:MoreThanFiveYears2022-12-3110535882frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity2022-01-012022-12-3110535882frs-core:AllSubsidiaries2022-01-012022-12-3110535882frs-core:KeyManagementPersonnel2022-01-012022-12-3110535882frs-core:EntitiesControlledByKeyManagementPersonnel2022-01-012022-12-3110535882frs-core:OtherRelatedParties2022-01-012022-12-31105358822021-12-31105358822022-12-31105358822022-01-012022-12-3110535882frs-core:CurrentFinancialInstruments2022-12-3110535882frs-core:CurrentFinancialInstruments2022-01-012022-12-3110535882frs-core:Non-currentFinancialInstruments2022-12-3110535882frs-core:Non-currentFinancialInstruments2022-01-012022-12-3110535882frs-core:CurrentFinancialInstruments2022-01-012022-12-3110535882frs-core:CurrentFinancialInstruments2022-12-3110535882frs-core:AfterOneYear2022-01-012022-12-3110535882frs-core:BetweenOneFiveYears2022-01-012022-12-3110535882frs-core:BetweenOneFiveYears2022-12-3110535882frs-core:ComputerEquipment2022-12-3110535882frs-core:ComputerEquipment2022-01-012022-12-3110535882frs-core:ComputerEquipment2021-12-3110535882frs-core:CopyrightsPatentsTrademarksServiceOperatingRights2022-12-3110535882frs-core:CopyrightsPatentsTrademarksServiceOperatingRights2022-01-012022-12-3110535882frs-core:CopyrightsPatentsTrademarksServiceOperatingRights2021-12-3110535882frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure2022-12-3110535882frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure2022-01-012022-12-3110535882frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure2021-12-3110535882frs-core:FurnitureFittings2022-12-3110535882frs-core:FurnitureFittings2022-01-012022-12-3110535882frs-core:FurnitureFittings2021-12-3110535882frs-core:NetGoodwill2022-12-3110535882frs-core:NetGoodwill2022-01-012022-12-3110535882frs-core:NetGoodwill2021-12-3110535882frs-core:InvestmentPropertyIncludedWithinPPE2022-12-3110535882frs-core:InvestmentPropertyIncludedWithinPPE2022-01-012022-12-3110535882frs-core:InvestmentPropertyIncludedWithinPPE2021-12-3110535882frs-core:LandBuildings2022-12-3110535882frs-core:LandBuildings2022-01-012022-12-3110535882frs-core:LandBuildings2021-12-3110535882frs-core:LandBuildingsfrs-core:LeasedAssetsHeldAsLessee2022-12-3110535882frs-core:LandBuildingsfrs-core:LeasedAssetsHeldAsLessee2022-01-012022-12-3110535882frs-core:LandBuildingsfrs-core:LeasedAssetsHeldAsLessee2021-12-3110535882frs-core:LandBuildingsfrs-core:OwnedOrFreeholdAssets2022-12-3110535882frs-core:LandBuildingsfrs-core:OwnedOrFreeholdAssets2022-01-012022-12-3110535882frs-core:LandBuildingsfrs-core:OwnedOrFreeholdAssets2021-12-3110535882frs-core:MoreThanFiveYears2022-01-012022-12-3110535882frs-core:MoreThanFiveYears2022-12-3110535882frs-core:MotorVehicles2022-12-3110535882frs-core:MotorVehicles2022-01-012022-12-3110535882frs-core:MotorVehicles2021-12-3110535882frs-core:OtherResidualIntangibleAssets2022-12-3110535882frs-core:OtherResidualIntangibleAssets2022-01-012022-12-3110535882frs-core:OtherResidualIntangibleAssets2021-12-3110535882frs-core:PlantMachinery2022-12-3110535882frs-core:PlantMachinery2022-01-012022-12-3110535882frs-core:PlantMachinery2021-12-3110535882frs-core:Secured2022-12-3110535882frs-core:Unsecured2022-12-3110535882frs-core:WithinOneYear2022-01-012022-12-3110535882frs-core:WithinOneYear2022-12-3110535882frs-core:CapitalRedemptionReserve2022-01-012022-12-3110535882frs-core:CapitalRedemptionReserve2021-12-3110535882frs-core:CapitalRedemptionReserve2022-12-3110535882frs-core:OtherReservesSubtotal2022-01-012022-12-3110535882frs-core:OtherReservesSubtotal2021-12-3110535882frs-core:OtherReservesSubtotal2022-12-3110535882frs-core:RevaluationReserve2022-01-012022-12-3110535882frs-core:RevaluationReserve2021-12-3110535882frs-core:RevaluationReserve2022-12-3110535882frs-core:SharePremium2022-01-012022-12-3110535882frs-core:SharePremium2021-12-3110535882frs-core:SharePremium2022-12-3110535882frs-core:ShareCapital2022-01-012022-12-3110535882frs-core:ShareCapital2021-12-3110535882frs-core:ShareCapital2022-12-3110535882frs-core:RetainedEarningsAccumulatedLosses2022-01-012022-12-3110535882frs-core:RetainedEarningsAccumulatedLossesfrs-core:PreviouslyStatedAmount2021-12-3110535882frs-core:RetainedEarningsAccumulatedLosses2022-12-3110535882frs-core:RetainedEarningsAccumulatedLosses2021-12-3110535882frs-core:RetainedEarningsAccumulatedLosses2022-12-3110535882frs-core:RetainedEarningsAccumulatedLossesfrs-core:PriorPeriodErrorIncreaseDecrease2021-12-3110535882frs-countries:UnitedKingdom2022-01-012022-12-3110535882frs-countries:Europe2022-01-012022-12-3110535882frs-countries:NorthAmerica2022-01-012022-12-3110535882frs-countries:SouthAmerica2022-01-012022-12-3110535882frs-countries:Asia2022-01-012022-12-3110535882frs-countries:RestWorldOutsideUK2022-01-012022-12-3110535882frs-bus:HighestPaidDirector2022-01-012022-12-3110535882frs-bus:PrivateLimitedCompanyLtd2022-01-012022-12-3110535882frs-bus:CompanyLimitedByGuarantee2022-01-012022-12-3110535882frs-bus:LimitedLiabilityPartnershipLLP2022-01-012022-12-3110535882frs-bus:LimitedLiabilityPartnershipsSORP2022-01-012022-12-3110535882frs-bus:FullAccounts2022-01-012022-12-3110535882frs-bus:FilletedAccounts2022-01-012022-12-3110535882frs-bus:AbridgedAccounts2022-01-012022-12-3110535882frs-bus:FRS1022022-01-012022-12-3110535882frs-bus:MediumEntities2022-01-012022-12-3110535882frs-bus:SmallEntities2022-01-012022-12-3110535882frs-bus:EntityHasNeverTraded2022-01-012022-12-3110535882frs-bus:EntityNoLongerTradingButTradedInPast2022-01-012022-12-3110535882frs-bus:Audited2022-01-012022-12-3110535882frs-bus:AuditExempt-NoAccountantsReport2022-01-012022-12-3110535882frs-bus:AuditExemptWithAccountantsReport2022-01-012022-12-3110535882frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts2022-01-012022-12-3110535882frs-bus:LargeCompaniesRegimeForAccounts2022-01-012022-12-3110535882frs-bus:Medium-sizedCompaniesRegimeForAccounts2022-01-012022-12-3110535882frs-bus:SmallCompaniesRegimeForAccounts2022-01-012022-12-3110535882frs-bus:LargeCompaniesRegimeForDirectorsReport2022-01-012022-12-3110535882frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport2022-01-012022-12-3110535882frs-bus:SmallCompaniesRegimeForDirectorsReport2022-01-012022-12-3110535882frs-bus:OrdinaryShareClass12022-01-012022-12-3110535882frs-bus:OrdinaryShareClass12021-12-3110535882frs-bus:OrdinaryShareClass12022-12-3110535882frs-bus:OrdinaryShareClass22022-01-012022-12-3110535882frs-bus:OrdinaryShareClass22021-12-3110535882frs-bus:OrdinaryShareClass22022-12-3110535882frs-bus:OrdinaryShareClass32022-01-012022-12-3110535882frs-bus:OrdinaryShareClass32021-12-3110535882frs-bus:OrdinaryShareClass32022-12-3110535882frs-bus:OrdinaryShareClass42022-01-012022-12-3110535882frs-bus:OrdinaryShareClass42021-12-3110535882frs-bus:OrdinaryShareClass42022-12-3110535882frs-bus:OrdinaryShareClass52022-01-012022-12-3110535882frs-bus:OrdinaryShareClass52021-12-3110535882frs-bus:OrdinaryShareClass52022-12-3110535882frs-bus:PreferenceShareClass12022-01-012022-12-3110535882frs-bus:PreferenceShareClass12021-12-3110535882frs-bus:PreferenceShareClass12022-12-3110535882frs-bus:PreferenceShareClass22022-01-012022-12-3110535882frs-bus:PreferenceShareClass22021-12-3110535882frs-bus:PreferenceShareClass22022-12-3110535882frs-bus:PreferenceShareClass32022-01-012022-12-3110535882frs-bus:PreferenceShareClass32021-12-3110535882frs-bus:PreferenceShareClass32022-12-3110535882frs-bus:PreferenceShareClass42022-01-012022-12-3110535882frs-bus:PreferenceShareClass42021-12-3110535882frs-bus:PreferenceShareClass42022-12-3110535882frs-bus:PreferenceShareClass52022-01-012022-12-3110535882frs-bus:PreferenceShareClass52021-12-3110535882frs-bus:PreferenceShareClass52022-12-311053588212022-01-012022-12-311053588212022-12-311053588212022-01-012022-12-3110535882frs-core:LeasedAssets2022-01-012022-12-3110535882frs-core:OwnedAssets2022-01-012022-12-3110535882frs-core:CurrencyRisk2022-01-012022-12-3110535882frs-core:MarketRisk2022-01-012022-12-3110535882frs-core:InterestRateRisk2022-01-012022-12-3110535882frs-core:DeferredTaxation2022-01-012022-12-3110535882frs-core:DeferredTaxation2021-12-3110535882frs-core:DeferredTaxation2022-12-3110535882frs-core:OtherProvisionsContingentLiabilities2022-01-012022-12-3110535882frs-core:OtherProvisionsContingentLiabilities2021-12-3110535882frs-core:OtherProvisionsContingentLiabilities2022-12-3110535882frs-core:ProvisionsDeferredTax2022-12-3110535882frs-core:OtherDeferredTax2022-12-3110535882frs-core:AcceleratedTaxDepreciationDeferredTax2022-12-3110535882frs-core:TaxLossesCarry-forwardsDeferredTax2022-12-3110535882frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax2022-12-3110535882frs-core:FurtherSpecificReserve1ComponentTotalEquity2022-01-012022-12-3110535882frs-core:FurtherSpecificReserve1ComponentTotalEquity2021-12-3110535882frs-core:FurtherSpecificReserve1ComponentTotalEquity2022-12-3110535882frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities2022-01-012022-12-3110535882frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities2021-12-3110535882frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities2022-12-3110535882frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities2022-01-012022-12-3110535882frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities2021-12-3110535882frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities2022-12-3110535882frs-core:RevaluationPropertyPlantEquipmentDeferredTax2022-12-3110535882frs-core:RevaluationInvestmentPropertyDeferredTax2022-12-3110535882frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax2022-12-3110535882frs-core:OtherPost-employmentBenefitsDeferredTax2022-12-3110535882frs-core:Share-basedPaymentsDeferredTax2022-12-3110535882frs-core:TaxCreditsDeferredTax2022-12-3110535882frs-core:CostValuation2021-12-3110535882frs-core:AdditionsToInvestments2022-12-3110535882frs-core:DisposalsRepaymentsInvestments2022-12-3110535882frs-core:RevaluationsIncreaseDecreaseInInvestments2022-12-3110535882frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments2022-12-3110535882frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments2022-12-3110535882frs-core:OtherIncreaseDecreaseInInvestments2022-12-3110535882frs-core:CostValuation2022-12-3110535882frs-core:ProvisionsForImpairmentInvestments2021-12-3110535882frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-12-3110535882frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-12-3110535882frs-core:ImpairmentLossProvisionsForImpairmentInvestments2022-12-3110535882frs-core:ImpairmentReversalProvisionsForImpairmentInvestments2022-12-3110535882frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal2022-12-3110535882frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments2022-12-3110535882frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-12-3110535882frs-core:ProvisionsForImpairmentInvestments2022-12-3110535882frs-core:ListedExchangeTraded2022-12-3110535882frs-core:ListedExchangeTraded2021-12-3110535882frs-core:CostValuationfrs-core:ListedExchangeTraded2021-12-3110535882frs-core:AdditionsToInvestmentsfrs-core:ListedExchangeTraded2022-12-3110535882frs-core:DisposalsRepaymentsInvestmentsfrs-core:ListedExchangeTraded2022-12-3110535882frs-core:RevaluationsIncreaseDecreaseInInvestmentsfrs-core:ListedExchangeTraded2022-12-3110535882frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestmentsfrs-core:ListedExchangeTraded2022-12-3110535882frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestmentsfrs-core:ListedExchangeTraded2022-12-3110535882frs-core:OtherIncreaseDecreaseInInvestmentsfrs-core:ListedExchangeTraded2022-12-3110535882frs-core:CostValuationfrs-core:ListedExchangeTraded2022-12-3110535882frs-core:ProvisionsForImpairmentInvestmentsfrs-core:ListedExchangeTraded2021-12-3110535882frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestmentsfrs-core:ListedExchangeTraded2022-12-3110535882frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestmentsfrs-core:ListedExchangeTraded2022-12-3110535882frs-core:ImpairmentLossProvisionsForImpairmentInvestmentsfrs-core:ListedExchangeTraded2022-12-3110535882frs-core:ImpairmentReversalProvisionsForImpairmentInvestmentsfrs-core:ListedExchangeTraded2022-12-3110535882frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotalfrs-core:ListedExchangeTraded2022-12-3110535882frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestmentsfrs-core:ListedExchangeTraded2022-12-3110535882frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestmentsfrs-core:ListedExchangeTraded2022-12-3110535882frs-core:ProvisionsForImpairmentInvestmentsfrs-core:ListedExchangeTraded2022-12-3110535882frs-core:UnlistedNon-exchangeTraded2022-12-3110535882frs-core:UnlistedNon-exchangeTraded2021-12-3110535882frs-core:CostValuationfrs-core:UnlistedNon-exchangeTraded2021-12-3110535882frs-core:AdditionsToInvestmentsfrs-core:UnlistedNon-exchangeTraded2022-12-3110535882frs-core:DisposalsRepaymentsInvestmentsfrs-core:UnlistedNon-exchangeTraded2022-12-3110535882frs-core:RevaluationsIncreaseDecreaseInInvestmentsfrs-core:UnlistedNon-exchangeTraded2022-12-3110535882frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestmentsfrs-core:UnlistedNon-exchangeTraded2022-12-3110535882frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestmentsfrs-core:UnlistedNon-exchangeTraded2022-12-3110535882frs-core:OtherIncreaseDecreaseInInvestmentsfrs-core:UnlistedNon-exchangeTraded2022-12-3110535882frs-core:CostValuationfrs-core:UnlistedNon-exchangeTraded2022-12-3110535882frs-core:ProvisionsForImpairmentInvestmentsfrs-core:UnlistedNon-exchangeTraded2021-12-3110535882frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestmentsfrs-core:UnlistedNon-exchangeTraded2022-12-3110535882frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestmentsfrs-core:UnlistedNon-exchangeTraded2022-12-3110535882frs-core:ImpairmentLossProvisionsForImpairmentInvestmentsfrs-core:UnlistedNon-exchangeTraded2022-12-3110535882frs-core:ImpairmentReversalProvisionsForImpairmentInvestmentsfrs-core:UnlistedNon-exchangeTraded2022-12-3110535882frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotalfrs-core:UnlistedNon-exchangeTraded2022-12-3110535882frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestmentsfrs-core:UnlistedNon-exchangeTraded2022-12-3110535882frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestmentsfrs-core:UnlistedNon-exchangeTraded2022-12-3110535882frs-core:ProvisionsForImpairmentInvestmentsfrs-core:UnlistedNon-exchangeTraded2022-12-3110535882dpl-frs:CostSales2022-01-012022-12-3110535882dpl-frs:CostSales2021-12-3110535882dpl-frs:CostSales2022-12-3110535882dpl-frs:DistributionCosts2022-01-012022-12-3110535882dpl-frs:AdministrativeExpenses2022-01-012022-12-3110535882frs-bus:Director12022-01-012022-12-3110535882frs-bus:Director12021-12-3110535882frs-bus:Director12022-12-311053588212022-01-012022-12-3110535882frs-core:CurrentFinancialInstruments12022-12-3110535882frs-core:Non-currentFinancialInstruments12022-12-311053588222022-01-012022-12-3110535882frs-core:CurrentFinancialInstruments22022-12-3110535882frs-core:Non-currentFinancialInstruments22022-12-311053588232022-01-012022-12-3110535882frs-core:CurrentFinancialInstruments32022-12-3110535882frs-core:Non-currentFinancialInstruments32022-12-311053588242022-01-012022-12-3110535882frs-core:CurrentFinancialInstruments42022-12-3110535882frs-core:Non-currentFinancialInstruments42022-12-311053588252022-01-012022-12-3110535882frs-core:CurrentFinancialInstruments52022-12-3110535882frs-core:Non-currentFinancialInstruments52022-12-311053588262022-01-012022-12-3110535882frs-core:CurrentFinancialInstruments62022-12-3110535882frs-core:Non-currentFinancialInstruments62022-12-311053588272022-01-012022-12-3110535882frs-core:CurrentFinancialInstruments72022-12-3110535882frs-core:Non-currentFinancialInstruments72022-12-311053588282022-01-012022-12-3110535882frs-core:CurrentFinancialInstruments82022-12-3110535882frs-core:Non-currentFinancialInstruments82022-12-311053588292022-01-012022-12-3110535882frs-core:CurrentFinancialInstruments92022-12-3110535882frs-core:Non-currentFinancialInstruments92022-12-3110535882102022-01-012022-12-3110535882frs-core:CurrentFinancialInstruments102022-12-3110535882frs-core:Non-currentFinancialInstruments102022-12-3110535882112022-01-012022-12-3110535882frs-core:CurrentFinancialInstruments112022-12-3110535882frs-core:Non-currentFinancialInstruments112022-12-3110535882122022-01-012022-12-3110535882frs-core:CurrentFinancialInstruments122022-12-3110535882frs-core:Non-currentFinancialInstruments122022-12-3110535882132022-01-012022-12-3110535882frs-core:CurrentFinancialInstruments132022-12-3110535882frs-core:Non-currentFinancialInstruments132022-12-3110535882142022-01-012022-12-3110535882frs-core:CurrentFinancialInstruments142022-12-3110535882frs-core:Non-currentFinancialInstruments142022-12-3110535882152022-01-012022-12-3110535882frs-core:CurrentFinancialInstruments152022-12-3110535882frs-core:Non-currentFinancialInstruments152022-12-3110535882162022-01-012022-12-3110535882frs-core:CurrentFinancialInstruments162022-12-3110535882frs-core:Non-currentFinancialInstruments162022-12-3110535882172022-01-012022-12-3110535882frs-core:CurrentFinancialInstruments172022-12-3110535882frs-core:Non-currentFinancialInstruments172022-12-3110535882182022-01-012022-12-3110535882frs-core:CurrentFinancialInstruments182022-12-3110535882frs-core:Non-currentFinancialInstruments182022-12-3110535882192022-01-012022-12-3110535882frs-core:CurrentFinancialInstruments192022-12-3110535882frs-core:Non-currentFinancialInstruments192022-12-3110535882202022-01-012022-12-3110535882frs-core:CurrentFinancialInstruments202022-12-3110535882frs-core:Non-currentFinancialInstruments202022-12-3110535882dpl-frs:Item12022-01-012022-12-3110535882dpl-frs:Item12021-12-3110535882dpl-frs:Item12022-12-3110535882dpl-frs:CostSalesdpl-frs:Item12022-01-012022-12-3110535882dpl-frs:CostSalesdpl-frs:Item12021-12-3110535882dpl-frs:CostSalesdpl-frs:Item12022-12-3110535882dpl-frs:DistributionCostsdpl-frs:Item12022-01-012022-12-3110535882dpl-frs:AdministrativeExpensesdpl-frs:Item12022-01-012022-12-3110535882dpl-frs:Item22022-01-012022-12-3110535882dpl-frs:Item22021-12-3110535882dpl-frs:Item22022-12-3110535882dpl-frs:CostSalesdpl-frs:Item22022-01-012022-12-3110535882dpl-frs:CostSalesdpl-frs:Item22021-12-3110535882dpl-frs:CostSalesdpl-frs:Item22022-12-3110535882dpl-frs:DistributionCostsdpl-frs:Item22022-01-012022-12-3110535882dpl-frs:AdministrativeExpensesdpl-frs:Item22022-01-012022-12-3110535882dpl-frs:Item32022-01-012022-12-3110535882dpl-frs:Item32021-12-3110535882dpl-frs:Item32022-12-3110535882dpl-frs:CostSalesdpl-frs:Item32022-01-012022-12-3110535882dpl-frs:CostSalesdpl-frs:Item32021-12-3110535882dpl-frs:CostSalesdpl-frs:Item32022-12-3110535882dpl-frs:DistributionCostsdpl-frs:Item32022-01-012022-12-3110535882dpl-frs:AdministrativeExpensesdpl-frs:Item32022-01-012022-12-3110535882dpl-frs:Item42022-01-012022-12-3110535882dpl-frs:Item42021-12-3110535882dpl-frs:Item42022-12-3110535882dpl-frs:CostSalesdpl-frs:Item42022-01-012022-12-3110535882dpl-frs:CostSalesdpl-frs:Item42021-12-3110535882dpl-frs:CostSalesdpl-frs:Item42022-12-3110535882dpl-frs:DistributionCostsdpl-frs:Item42022-01-012022-12-3110535882dpl-frs:AdministrativeExpensesdpl-frs:Item42022-01-012022-12-3110535882dpl-frs:Item52022-01-012022-12-3110535882dpl-frs:Item52021-12-3110535882dpl-frs:Item52022-12-3110535882dpl-frs:CostSalesdpl-frs:Item52022-01-012022-12-3110535882dpl-frs:CostSalesdpl-frs:Item52021-12-3110535882dpl-frs:CostSalesdpl-frs:Item52022-12-3110535882dpl-frs:DistributionCostsdpl-frs:Item52022-01-012022-12-3110535882dpl-frs:AdministrativeExpensesdpl-frs:Item52022-01-012022-12-3110535882dpl-frs:Item62022-01-012022-12-3110535882dpl-frs:Item62021-12-3110535882dpl-frs:Item62022-12-3110535882dpl-frs:CostSalesdpl-frs:Item62022-01-012022-12-3110535882dpl-frs:CostSalesdpl-frs:Item62021-12-3110535882dpl-frs:CostSalesdpl-frs:Item62022-12-3110535882dpl-frs:DistributionCostsdpl-frs:Item62022-01-012022-12-3110535882dpl-frs:AdministrativeExpensesdpl-frs:Item62022-01-012022-12-3110535882dpl-frs:Item72022-01-012022-12-3110535882dpl-frs:Item72021-12-3110535882dpl-frs:Item72022-12-3110535882dpl-frs:CostSalesdpl-frs:Item72022-01-012022-12-3110535882dpl-frs:CostSalesdpl-frs:Item72021-12-3110535882dpl-frs:CostSalesdpl-frs:Item72022-12-3110535882dpl-frs:DistributionCostsdpl-frs:Item72022-01-012022-12-3110535882dpl-frs:AdministrativeExpensesdpl-frs:Item72022-01-012022-12-3110535882dpl-frs:Item82022-01-012022-12-3110535882dpl-frs:Item82021-12-3110535882dpl-frs:Item82022-12-3110535882dpl-frs:CostSalesdpl-frs:Item82022-01-012022-12-3110535882dpl-frs:CostSalesdpl-frs:Item82021-12-3110535882dpl-frs:CostSalesdpl-frs:Item82022-12-3110535882dpl-frs:DistributionCostsdpl-frs:Item82022-01-012022-12-3110535882dpl-frs:AdministrativeExpensesdpl-frs:Item82022-01-012022-12-3110535882dpl-frs:Item92022-01-012022-12-3110535882dpl-frs:Item92021-12-3110535882dpl-frs:Item92022-12-3110535882dpl-frs:CostSalesdpl-frs:Item92022-01-012022-12-3110535882dpl-frs:CostSalesdpl-frs:Item92021-12-3110535882dpl-frs:CostSalesdpl-frs:Item92022-12-3110535882dpl-frs:DistributionCostsdpl-frs:Item92022-01-012022-12-3110535882dpl-frs:AdministrativeExpensesdpl-frs:Item92022-01-012022-12-3110535882dpl-frs:Item102022-01-012022-12-3110535882dpl-frs:Item102021-12-3110535882dpl-frs:Item102022-12-3110535882dpl-frs:CostSalesdpl-frs:Item102022-01-012022-12-3110535882dpl-frs:CostSalesdpl-frs:Item102021-12-3110535882dpl-frs:CostSalesdpl-frs:Item102022-12-3110535882dpl-frs:DistributionCostsdpl-frs:Item102022-01-012022-12-3110535882dpl-frs:AdministrativeExpensesdpl-frs:Item102022-01-012022-12-3110535882dpl-frs:Item112022-01-012022-12-3110535882dpl-frs:Item112021-12-3110535882dpl-frs:Item112022-12-3110535882dpl-frs:CostSalesdpl-frs:Item112022-01-012022-12-3110535882dpl-frs:CostSalesdpl-frs:Item112021-12-3110535882dpl-frs:CostSalesdpl-frs:Item112022-12-3110535882dpl-frs:DistributionCostsdpl-frs:Item112022-01-012022-12-3110535882dpl-frs:AdministrativeExpensesdpl-frs:Item112022-01-012022-12-3110535882dpl-frs:Item122022-01-012022-12-3110535882dpl-frs:Item122021-12-3110535882dpl-frs:Item122022-12-3110535882dpl-frs:CostSalesdpl-frs:Item122022-01-012022-12-3110535882dpl-frs:CostSalesdpl-frs:Item122021-12-3110535882dpl-frs:CostSalesdpl-frs:Item122022-12-3110535882dpl-frs:DistributionCostsdpl-frs:Item122022-01-012022-12-3110535882dpl-frs:AdministrativeExpensesdpl-frs:Item122022-01-012022-12-311053588212022-01-012022-12-3110535882frs-countries:EnglandWales2022-01-012022-12-31
For the year ending 31 December 2023 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income and Expenditure Account.
On behalf of the board
Mr D T Edwards
Director
12 March 2024
The notes on page 2 form part of these financial statements.
Page 1
Page 2
Highmount Court Management Company Limited
Notes to the Financial Statements
For The Year Ended 31 December 2023
Notes to the Financial Statements
1.General Information
Highmount Court Management Company Limited is a private company, limited by guarantee, incorporated in England & Wales, registered number 10535882. The registered office is 53 Bampton Street, Tiverton, Devon, EX16 6AL.
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.Company limited by guarantee
The company is limited by guarantee and has no share capital.
Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.