Acorah Software Products - Accounts Production 14.4.601 false true true 31 December 2022 1 January 2022 false 1 January 2023 31 December 2023 31 December 2023 13222046 Laura-Jane Wilson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13222046 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-12-31 13222046 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-12-31 13222046 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-12-31 13222046 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-12-31 13222046 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2023-01-01 2023-12-31 13222046 frs-core:AllSubsidiaries 2023-01-01 2023-12-31 13222046 frs-core:KeyManagementPersonnel 2023-01-01 2023-12-31 13222046 frs-core:EntitiesControlledByKeyManagementPersonnel 2023-01-01 2023-12-31 13222046 frs-core:OtherRelatedParties 2023-01-01 2023-12-31 13222046 2022-12-31 13222046 2023-12-31 13222046 2023-01-01 2023-12-31 13222046 frs-core:CurrentFinancialInstruments 2023-12-31 13222046 frs-core:CurrentFinancialInstruments 2023-01-01 2023-12-31 13222046 frs-core:Non-currentFinancialInstruments 2023-12-31 13222046 frs-core:Non-currentFinancialInstruments 2023-01-01 2023-12-31 13222046 frs-core:CurrentFinancialInstruments 2023-01-01 2023-12-31 13222046 frs-core:CurrentFinancialInstruments 2023-12-31 13222046 frs-core:AfterOneYear 2023-01-01 2023-12-31 13222046 frs-core:BetweenOneFiveYears 2023-01-01 2023-12-31 13222046 frs-core:BetweenOneFiveYears 2023-12-31 13222046 frs-core:ComputerEquipment 2023-12-31 13222046 frs-core:ComputerEquipment 2023-01-01 2023-12-31 13222046 frs-core:ComputerEquipment 2022-12-31 13222046 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-12-31 13222046 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-01-01 2023-12-31 13222046 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-12-31 13222046 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-12-31 13222046 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-01-01 2023-12-31 13222046 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-12-31 13222046 frs-core:FurnitureFittings 2023-12-31 13222046 frs-core:FurnitureFittings 2023-01-01 2023-12-31 13222046 frs-core:FurnitureFittings 2022-12-31 13222046 frs-core:NetGoodwill 2023-12-31 13222046 frs-core:NetGoodwill 2023-01-01 2023-12-31 13222046 frs-core:NetGoodwill 2022-12-31 13222046 frs-core:InvestmentPropertyIncludedWithinPPE 2023-12-31 13222046 frs-core:InvestmentPropertyIncludedWithinPPE 2023-01-01 2023-12-31 13222046 frs-core:InvestmentPropertyIncludedWithinPPE 2022-12-31 13222046 frs-core:LandBuildings 2023-12-31 13222046 frs-core:LandBuildings 2023-01-01 2023-12-31 13222046 frs-core:LandBuildings 2022-12-31 13222046 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-12-31 13222046 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-01-01 2023-12-31 13222046 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-12-31 13222046 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-12-31 13222046 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-01-01 2023-12-31 13222046 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-12-31 13222046 frs-core:MoreThanFiveYears 2023-01-01 2023-12-31 13222046 frs-core:MoreThanFiveYears 2023-12-31 13222046 frs-core:MotorVehicles 2023-12-31 13222046 frs-core:MotorVehicles 2023-01-01 2023-12-31 13222046 frs-core:MotorVehicles 2022-12-31 13222046 frs-core:OtherResidualIntangibleAssets 2023-12-31 13222046 frs-core:OtherResidualIntangibleAssets 2023-01-01 2023-12-31 13222046 frs-core:OtherResidualIntangibleAssets 2022-12-31 13222046 frs-core:PlantMachinery 2023-12-31 13222046 frs-core:PlantMachinery 2023-01-01 2023-12-31 13222046 frs-core:PlantMachinery 2022-12-31 13222046 frs-core:Secured 2023-12-31 13222046 frs-core:Unsecured 2023-12-31 13222046 frs-core:WithinOneYear 2023-01-01 2023-12-31 13222046 frs-core:WithinOneYear 2023-12-31 13222046 frs-core:CapitalRedemptionReserve 2023-01-01 2023-12-31 13222046 frs-core:CapitalRedemptionReserve 2022-12-31 13222046 frs-core:CapitalRedemptionReserve 2023-12-31 13222046 frs-core:OtherReservesSubtotal 2023-01-01 2023-12-31 13222046 frs-core:OtherReservesSubtotal 2022-12-31 13222046 frs-core:OtherReservesSubtotal 2023-12-31 13222046 frs-core:RevaluationReserve 2023-01-01 2023-12-31 13222046 frs-core:RevaluationReserve 2022-12-31 13222046 frs-core:RevaluationReserve 2023-12-31 13222046 frs-core:SharePremium 2023-01-01 2023-12-31 13222046 frs-core:SharePremium 2022-12-31 13222046 frs-core:SharePremium 2023-12-31 13222046 frs-core:ShareCapital 2023-01-01 2023-12-31 13222046 frs-core:ShareCapital 2022-12-31 13222046 frs-core:ShareCapital 2023-12-31 13222046 frs-core:RetainedEarningsAccumulatedLosses 2023-01-01 2023-12-31 13222046 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-12-31 13222046 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 13222046 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31 13222046 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 13222046 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-12-31 13222046 frs-countries:UnitedKingdom 2023-01-01 2023-12-31 13222046 frs-countries:Europe 2023-01-01 2023-12-31 13222046 frs-countries:NorthAmerica 2023-01-01 2023-12-31 13222046 frs-countries:SouthAmerica 2023-01-01 2023-12-31 13222046 frs-countries:Asia 2023-01-01 2023-12-31 13222046 frs-countries:RestWorldOutsideUK 2023-01-01 2023-12-31 13222046 frs-bus:HighestPaidDirector 2023-01-01 2023-12-31 13222046 frs-bus:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 13222046 frs-bus:CompanyLimitedByGuarantee 2023-01-01 2023-12-31 13222046 frs-bus:LimitedLiabilityPartnershipLLP 2023-01-01 2023-12-31 13222046 frs-bus:LimitedLiabilityPartnershipsSORP 2023-01-01 2023-12-31 13222046 frs-bus:FullAccounts 2023-01-01 2023-12-31 13222046 frs-bus:FilletedAccounts 2023-01-01 2023-12-31 13222046 frs-bus:AbridgedAccounts 2023-01-01 2023-12-31 13222046 frs-bus:FRS102 2023-01-01 2023-12-31 13222046 frs-bus:MediumEntities 2023-01-01 2023-12-31 13222046 frs-bus:SmallEntities 2023-01-01 2023-12-31 13222046 frs-bus:EntityHasNeverTraded 2023-01-01 2023-12-31 13222046 frs-bus:EntityNoLongerTradingButTradedInPast 2023-01-01 2023-12-31 13222046 frs-bus:Audited 2023-01-01 2023-12-31 13222046 frs-bus:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 13222046 frs-bus:AuditExemptWithAccountantsReport 2023-01-01 2023-12-31 13222046 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2023-01-01 2023-12-31 13222046 frs-bus:LargeCompaniesRegimeForAccounts 2023-01-01 2023-12-31 13222046 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2023-01-01 2023-12-31 13222046 frs-bus:SmallCompaniesRegimeForAccounts 2023-01-01 2023-12-31 13222046 frs-bus:LargeCompaniesRegimeForDirectorsReport 2023-01-01 2023-12-31 13222046 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2023-01-01 2023-12-31 13222046 frs-bus:SmallCompaniesRegimeForDirectorsReport 2023-01-01 2023-12-31 13222046 frs-bus:OrdinaryShareClass1 2023-01-01 2023-12-31 13222046 frs-bus:OrdinaryShareClass1 2022-12-31 13222046 frs-bus:OrdinaryShareClass1 2023-12-31 13222046 frs-bus:OrdinaryShareClass2 2023-01-01 2023-12-31 13222046 frs-bus:OrdinaryShareClass2 2022-12-31 13222046 frs-bus:OrdinaryShareClass2 2023-12-31 13222046 frs-bus:OrdinaryShareClass3 2023-01-01 2023-12-31 13222046 frs-bus:OrdinaryShareClass3 2022-12-31 13222046 frs-bus:OrdinaryShareClass3 2023-12-31 13222046 frs-bus:OrdinaryShareClass4 2023-01-01 2023-12-31 13222046 frs-bus:OrdinaryShareClass4 2022-12-31 13222046 frs-bus:OrdinaryShareClass4 2023-12-31 13222046 frs-bus:OrdinaryShareClass5 2023-01-01 2023-12-31 13222046 frs-bus:OrdinaryShareClass5 2022-12-31 13222046 frs-bus:OrdinaryShareClass5 2023-12-31 13222046 frs-bus:PreferenceShareClass1 2023-01-01 2023-12-31 13222046 frs-bus:PreferenceShareClass1 2022-12-31 13222046 frs-bus:PreferenceShareClass1 2023-12-31 13222046 frs-bus:PreferenceShareClass2 2023-01-01 2023-12-31 13222046 frs-bus:PreferenceShareClass2 2022-12-31 13222046 frs-bus:PreferenceShareClass2 2023-12-31 13222046 frs-bus:PreferenceShareClass3 2023-01-01 2023-12-31 13222046 frs-bus:PreferenceShareClass3 2022-12-31 13222046 frs-bus:PreferenceShareClass3 2023-12-31 13222046 frs-bus:PreferenceShareClass4 2023-01-01 2023-12-31 13222046 frs-bus:PreferenceShareClass4 2022-12-31 13222046 frs-bus:PreferenceShareClass4 2023-12-31 13222046 frs-bus:PreferenceShareClass5 2023-01-01 2023-12-31 13222046 frs-bus:PreferenceShareClass5 2022-12-31 13222046 frs-bus:PreferenceShareClass5 2023-12-31 13222046 1 2023-01-01 2023-12-31 13222046 1 2023-12-31 13222046 1 2023-01-01 2023-12-31 13222046 frs-core:LeasedAssets 2023-01-01 2023-12-31 13222046 frs-core:OwnedAssets 2023-01-01 2023-12-31 13222046 frs-core:CurrencyRisk 2023-01-01 2023-12-31 13222046 frs-core:MarketRisk 2023-01-01 2023-12-31 13222046 frs-core:InterestRateRisk 2023-01-01 2023-12-31 13222046 frs-core:DeferredTaxation 2023-01-01 2023-12-31 13222046 frs-core:DeferredTaxation 2022-12-31 13222046 frs-core:DeferredTaxation 2023-12-31 13222046 frs-core:OtherProvisionsContingentLiabilities 2023-01-01 2023-12-31 13222046 frs-core:OtherProvisionsContingentLiabilities 2022-12-31 13222046 frs-core:OtherProvisionsContingentLiabilities 2023-12-31 13222046 frs-core:ProvisionsDeferredTax 2023-12-31 13222046 frs-core:OtherDeferredTax 2023-12-31 13222046 frs-core:AcceleratedTaxDepreciationDeferredTax 2023-12-31 13222046 frs-core:TaxLossesCarry-forwardsDeferredTax 2023-12-31 13222046 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-12-31 13222046 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-01-01 2023-12-31 13222046 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-12-31 13222046 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-12-31 13222046 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-01-01 2023-12-31 13222046 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-12-31 13222046 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-12-31 13222046 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-01-01 2023-12-31 13222046 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-12-31 13222046 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-12-31 13222046 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-12-31 13222046 frs-core:RevaluationInvestmentPropertyDeferredTax 2023-12-31 13222046 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-12-31 13222046 frs-core:OtherPost-employmentBenefitsDeferredTax 2023-12-31 13222046 frs-core:Share-basedPaymentsDeferredTax 2023-12-31 13222046 frs-core:TaxCreditsDeferredTax 2023-12-31 13222046 frs-core:CostValuation 2022-12-31 13222046 frs-core:AdditionsToInvestments 2023-12-31 13222046 frs-core:DisposalsRepaymentsInvestments 2023-12-31 13222046 frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-12-31 13222046 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-12-31 13222046 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-12-31 13222046 frs-core:OtherIncreaseDecreaseInInvestments 2023-12-31 13222046 frs-core:CostValuation 2023-12-31 13222046 frs-core:ProvisionsForImpairmentInvestments 2022-12-31 13222046 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-12-31 13222046 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-12-31 13222046 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-12-31 13222046 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-12-31 13222046 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-12-31 13222046 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-12-31 13222046 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-12-31 13222046 frs-core:ProvisionsForImpairmentInvestments 2023-12-31 13222046 frs-core:ListedExchangeTraded 2023-12-31 13222046 frs-core:ListedExchangeTraded 2022-12-31 13222046 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-12-31 13222046 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-12-31 13222046 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-12-31 13222046 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-12-31 13222046 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-12-31 13222046 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-12-31 13222046 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-12-31 13222046 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-12-31 13222046 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 13222046 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-12-31 13222046 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-12-31 13222046 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-12-31 13222046 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-12-31 13222046 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-12-31 13222046 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-12-31 13222046 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-12-31 13222046 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-12-31 13222046 frs-core:UnlistedNon-exchangeTraded 2023-12-31 13222046 frs-core:UnlistedNon-exchangeTraded 2022-12-31 13222046 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-12-31 13222046 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 13222046 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 13222046 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 13222046 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 13222046 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 13222046 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 13222046 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-12-31 13222046 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 13222046 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 13222046 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 13222046 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 13222046 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 13222046 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-12-31 13222046 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 13222046 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 13222046 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 13222046 dpl-frs:CostSales 2023-01-01 2023-12-31 13222046 dpl-frs:CostSales 2022-12-31 13222046 dpl-frs:CostSales 2023-12-31 13222046 dpl-frs:DistributionCosts 2023-01-01 2023-12-31 13222046 dpl-frs:AdministrativeExpenses 2023-01-01 2023-12-31 13222046 frs-bus:Director1 2023-01-01 2023-12-31 13222046 frs-bus:Director1 2022-12-31 13222046 frs-bus:Director1 2023-12-31 13222046 1 2023-01-01 2023-12-31 13222046 frs-core:CurrentFinancialInstruments 1 2023-12-31 13222046 frs-core:Non-currentFinancialInstruments 1 2023-12-31 13222046 2 2023-01-01 2023-12-31 13222046 frs-core:CurrentFinancialInstruments 2 2023-12-31 13222046 frs-core:Non-currentFinancialInstruments 2 2023-12-31 13222046 3 2023-01-01 2023-12-31 13222046 frs-core:CurrentFinancialInstruments 3 2023-12-31 13222046 frs-core:Non-currentFinancialInstruments 3 2023-12-31 13222046 4 2023-01-01 2023-12-31 13222046 frs-core:CurrentFinancialInstruments 4 2023-12-31 13222046 frs-core:Non-currentFinancialInstruments 4 2023-12-31 13222046 5 2023-01-01 2023-12-31 13222046 frs-core:CurrentFinancialInstruments 5 2023-12-31 13222046 frs-core:Non-currentFinancialInstruments 5 2023-12-31 13222046 6 2023-01-01 2023-12-31 13222046 frs-core:CurrentFinancialInstruments 6 2023-12-31 13222046 frs-core:Non-currentFinancialInstruments 6 2023-12-31 13222046 7 2023-01-01 2023-12-31 13222046 frs-core:CurrentFinancialInstruments 7 2023-12-31 13222046 frs-core:Non-currentFinancialInstruments 7 2023-12-31 13222046 8 2023-01-01 2023-12-31 13222046 frs-core:CurrentFinancialInstruments 8 2023-12-31 13222046 frs-core:Non-currentFinancialInstruments 8 2023-12-31 13222046 9 2023-01-01 2023-12-31 13222046 frs-core:CurrentFinancialInstruments 9 2023-12-31 13222046 frs-core:Non-currentFinancialInstruments 9 2023-12-31 13222046 10 2023-01-01 2023-12-31 13222046 frs-core:CurrentFinancialInstruments 10 2023-12-31 13222046 frs-core:Non-currentFinancialInstruments 10 2023-12-31 13222046 11 2023-01-01 2023-12-31 13222046 frs-core:CurrentFinancialInstruments 11 2023-12-31 13222046 frs-core:Non-currentFinancialInstruments 11 2023-12-31 13222046 12 2023-01-01 2023-12-31 13222046 frs-core:CurrentFinancialInstruments 12 2023-12-31 13222046 frs-core:Non-currentFinancialInstruments 12 2023-12-31 13222046 13 2023-01-01 2023-12-31 13222046 frs-core:CurrentFinancialInstruments 13 2023-12-31 13222046 frs-core:Non-currentFinancialInstruments 13 2023-12-31 13222046 14 2023-01-01 2023-12-31 13222046 frs-core:CurrentFinancialInstruments 14 2023-12-31 13222046 frs-core:Non-currentFinancialInstruments 14 2023-12-31 13222046 15 2023-01-01 2023-12-31 13222046 frs-core:CurrentFinancialInstruments 15 2023-12-31 13222046 frs-core:Non-currentFinancialInstruments 15 2023-12-31 13222046 16 2023-01-01 2023-12-31 13222046 frs-core:CurrentFinancialInstruments 16 2023-12-31 13222046 frs-core:Non-currentFinancialInstruments 16 2023-12-31 13222046 17 2023-01-01 2023-12-31 13222046 frs-core:CurrentFinancialInstruments 17 2023-12-31 13222046 frs-core:Non-currentFinancialInstruments 17 2023-12-31 13222046 18 2023-01-01 2023-12-31 13222046 frs-core:CurrentFinancialInstruments 18 2023-12-31 13222046 frs-core:Non-currentFinancialInstruments 18 2023-12-31 13222046 19 2023-01-01 2023-12-31 13222046 frs-core:CurrentFinancialInstruments 19 2023-12-31 13222046 frs-core:Non-currentFinancialInstruments 19 2023-12-31 13222046 20 2023-01-01 2023-12-31 13222046 frs-core:CurrentFinancialInstruments 20 2023-12-31 13222046 frs-core:Non-currentFinancialInstruments 20 2023-12-31 13222046 dpl-frs:Item1 2023-01-01 2023-12-31 13222046 dpl-frs:Item1 2022-12-31 13222046 dpl-frs:Item1 2023-12-31 13222046 dpl-frs:CostSales dpl-frs:Item1 2023-01-01 2023-12-31 13222046 dpl-frs:CostSales dpl-frs:Item1 2022-12-31 13222046 dpl-frs:CostSales dpl-frs:Item1 2023-12-31 13222046 dpl-frs:DistributionCosts dpl-frs:Item1 2023-01-01 2023-12-31 13222046 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2023-01-01 2023-12-31 13222046 dpl-frs:Item2 2023-01-01 2023-12-31 13222046 dpl-frs:Item2 2022-12-31 13222046 dpl-frs:Item2 2023-12-31 13222046 dpl-frs:CostSales dpl-frs:Item2 2023-01-01 2023-12-31 13222046 dpl-frs:CostSales dpl-frs:Item2 2022-12-31 13222046 dpl-frs:CostSales dpl-frs:Item2 2023-12-31 13222046 dpl-frs:DistributionCosts dpl-frs:Item2 2023-01-01 2023-12-31 13222046 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2023-01-01 2023-12-31 13222046 dpl-frs:Item3 2023-01-01 2023-12-31 13222046 dpl-frs:Item3 2022-12-31 13222046 dpl-frs:Item3 2023-12-31 13222046 dpl-frs:CostSales dpl-frs:Item3 2023-01-01 2023-12-31 13222046 dpl-frs:CostSales dpl-frs:Item3 2022-12-31 13222046 dpl-frs:CostSales dpl-frs:Item3 2023-12-31 13222046 dpl-frs:DistributionCosts dpl-frs:Item3 2023-01-01 2023-12-31 13222046 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2023-01-01 2023-12-31 13222046 dpl-frs:Item4 2023-01-01 2023-12-31 13222046 dpl-frs:Item4 2022-12-31 13222046 dpl-frs:Item4 2023-12-31 13222046 dpl-frs:CostSales dpl-frs:Item4 2023-01-01 2023-12-31 13222046 dpl-frs:CostSales dpl-frs:Item4 2022-12-31 13222046 dpl-frs:CostSales dpl-frs:Item4 2023-12-31 13222046 dpl-frs:DistributionCosts dpl-frs:Item4 2023-01-01 2023-12-31 13222046 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2023-01-01 2023-12-31 13222046 dpl-frs:Item5 2023-01-01 2023-12-31 13222046 dpl-frs:Item5 2022-12-31 13222046 dpl-frs:Item5 2023-12-31 13222046 dpl-frs:CostSales dpl-frs:Item5 2023-01-01 2023-12-31 13222046 dpl-frs:CostSales dpl-frs:Item5 2022-12-31 13222046 dpl-frs:CostSales dpl-frs:Item5 2023-12-31 13222046 dpl-frs:DistributionCosts dpl-frs:Item5 2023-01-01 2023-12-31 13222046 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2023-01-01 2023-12-31 13222046 dpl-frs:Item6 2023-01-01 2023-12-31 13222046 dpl-frs:Item6 2022-12-31 13222046 dpl-frs:Item6 2023-12-31 13222046 dpl-frs:CostSales dpl-frs:Item6 2023-01-01 2023-12-31 13222046 dpl-frs:CostSales dpl-frs:Item6 2022-12-31 13222046 dpl-frs:CostSales dpl-frs:Item6 2023-12-31 13222046 dpl-frs:DistributionCosts dpl-frs:Item6 2023-01-01 2023-12-31 13222046 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2023-01-01 2023-12-31 13222046 dpl-frs:Item7 2023-01-01 2023-12-31 13222046 dpl-frs:Item7 2022-12-31 13222046 dpl-frs:Item7 2023-12-31 13222046 dpl-frs:CostSales dpl-frs:Item7 2023-01-01 2023-12-31 13222046 dpl-frs:CostSales dpl-frs:Item7 2022-12-31 13222046 dpl-frs:CostSales dpl-frs:Item7 2023-12-31 13222046 dpl-frs:DistributionCosts dpl-frs:Item7 2023-01-01 2023-12-31 13222046 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2023-01-01 2023-12-31 13222046 dpl-frs:Item8 2023-01-01 2023-12-31 13222046 dpl-frs:Item8 2022-12-31 13222046 dpl-frs:Item8 2023-12-31 13222046 dpl-frs:CostSales dpl-frs:Item8 2023-01-01 2023-12-31 13222046 dpl-frs:CostSales dpl-frs:Item8 2022-12-31 13222046 dpl-frs:CostSales dpl-frs:Item8 2023-12-31 13222046 dpl-frs:DistributionCosts dpl-frs:Item8 2023-01-01 2023-12-31 13222046 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2023-01-01 2023-12-31 13222046 dpl-frs:Item9 2023-01-01 2023-12-31 13222046 dpl-frs:Item9 2022-12-31 13222046 dpl-frs:Item9 2023-12-31 13222046 dpl-frs:CostSales dpl-frs:Item9 2023-01-01 2023-12-31 13222046 dpl-frs:CostSales dpl-frs:Item9 2022-12-31 13222046 dpl-frs:CostSales dpl-frs:Item9 2023-12-31 13222046 dpl-frs:DistributionCosts dpl-frs:Item9 2023-01-01 2023-12-31 13222046 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2023-01-01 2023-12-31 13222046 dpl-frs:Item10 2023-01-01 2023-12-31 13222046 dpl-frs:Item10 2022-12-31 13222046 dpl-frs:Item10 2023-12-31 13222046 dpl-frs:CostSales dpl-frs:Item10 2023-01-01 2023-12-31 13222046 dpl-frs:CostSales dpl-frs:Item10 2022-12-31 13222046 dpl-frs:CostSales dpl-frs:Item10 2023-12-31 13222046 dpl-frs:DistributionCosts dpl-frs:Item10 2023-01-01 2023-12-31 13222046 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2023-01-01 2023-12-31 13222046 dpl-frs:Item11 2023-01-01 2023-12-31 13222046 dpl-frs:Item11 2022-12-31 13222046 dpl-frs:Item11 2023-12-31 13222046 dpl-frs:CostSales dpl-frs:Item11 2023-01-01 2023-12-31 13222046 dpl-frs:CostSales dpl-frs:Item11 2022-12-31 13222046 dpl-frs:CostSales dpl-frs:Item11 2023-12-31 13222046 dpl-frs:DistributionCosts dpl-frs:Item11 2023-01-01 2023-12-31 13222046 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2023-01-01 2023-12-31 13222046 dpl-frs:Item12 2023-01-01 2023-12-31 13222046 dpl-frs:Item12 2022-12-31 13222046 dpl-frs:Item12 2023-12-31 13222046 dpl-frs:CostSales dpl-frs:Item12 2023-01-01 2023-12-31 13222046 dpl-frs:CostSales dpl-frs:Item12 2022-12-31 13222046 dpl-frs:CostSales dpl-frs:Item12 2023-12-31 13222046 dpl-frs:DistributionCosts dpl-frs:Item12 2023-01-01 2023-12-31 13222046 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2023-01-01 2023-12-31 13222046 1 2023-01-01 2023-12-31 13222046 frs-countries:EnglandWales 2023-01-01 2023-12-31 13222046 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-12-31 13222046 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-12-31 13222046 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-12-31 13222046 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-12-31 13222046 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-01-01 2022-12-31 13222046 frs-core:AllSubsidiaries 2022-01-01 2022-12-31 13222046 frs-core:KeyManagementPersonnel 2022-01-01 2022-12-31 13222046 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-01-01 2022-12-31 13222046 frs-core:OtherRelatedParties 2022-01-01 2022-12-31 13222046 2021-12-31 13222046 2022-12-31 13222046 2022-01-01 2022-12-31 13222046 frs-core:CurrentFinancialInstruments 2022-12-31 13222046 frs-core:CurrentFinancialInstruments 2022-01-01 2022-12-31 13222046 frs-core:Non-currentFinancialInstruments 2022-12-31 13222046 frs-core:Non-currentFinancialInstruments 2022-01-01 2022-12-31 13222046 frs-core:CurrentFinancialInstruments 2022-01-01 2022-12-31 13222046 frs-core:CurrentFinancialInstruments 2022-12-31 13222046 frs-core:AfterOneYear 2022-01-01 2022-12-31 13222046 frs-core:BetweenOneFiveYears 2022-01-01 2022-12-31 13222046 frs-core:BetweenOneFiveYears 2022-12-31 13222046 frs-core:ComputerEquipment 2022-12-31 13222046 frs-core:ComputerEquipment 2022-01-01 2022-12-31 13222046 frs-core:ComputerEquipment 2021-12-31 13222046 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-12-31 13222046 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-01-01 2022-12-31 13222046 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-12-31 13222046 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-12-31 13222046 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-01-01 2022-12-31 13222046 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-12-31 13222046 frs-core:FurnitureFittings 2022-12-31 13222046 frs-core:FurnitureFittings 2022-01-01 2022-12-31 13222046 frs-core:FurnitureFittings 2021-12-31 13222046 frs-core:NetGoodwill 2022-12-31 13222046 frs-core:NetGoodwill 2022-01-01 2022-12-31 13222046 frs-core:NetGoodwill 2021-12-31 13222046 frs-core:InvestmentPropertyIncludedWithinPPE 2022-12-31 13222046 frs-core:InvestmentPropertyIncludedWithinPPE 2022-01-01 2022-12-31 13222046 frs-core:InvestmentPropertyIncludedWithinPPE 2021-12-31 13222046 frs-core:LandBuildings 2022-12-31 13222046 frs-core:LandBuildings 2022-01-01 2022-12-31 13222046 frs-core:LandBuildings 2021-12-31 13222046 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-12-31 13222046 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-01-01 2022-12-31 13222046 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-12-31 13222046 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-12-31 13222046 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-01-01 2022-12-31 13222046 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-12-31 13222046 frs-core:MoreThanFiveYears 2022-01-01 2022-12-31 13222046 frs-core:MoreThanFiveYears 2022-12-31 13222046 frs-core:MotorVehicles 2022-12-31 13222046 frs-core:MotorVehicles 2022-01-01 2022-12-31 13222046 frs-core:MotorVehicles 2021-12-31 13222046 frs-core:OtherResidualIntangibleAssets 2022-12-31 13222046 frs-core:OtherResidualIntangibleAssets 2022-01-01 2022-12-31 13222046 frs-core:OtherResidualIntangibleAssets 2021-12-31 13222046 frs-core:PlantMachinery 2022-12-31 13222046 frs-core:PlantMachinery 2022-01-01 2022-12-31 13222046 frs-core:PlantMachinery 2021-12-31 13222046 frs-core:Secured 2022-12-31 13222046 frs-core:Unsecured 2022-12-31 13222046 frs-core:WithinOneYear 2022-01-01 2022-12-31 13222046 frs-core:WithinOneYear 2022-12-31 13222046 frs-core:CapitalRedemptionReserve 2022-01-01 2022-12-31 13222046 frs-core:CapitalRedemptionReserve 2021-12-31 13222046 frs-core:CapitalRedemptionReserve 2022-12-31 13222046 frs-core:OtherReservesSubtotal 2022-01-01 2022-12-31 13222046 frs-core:OtherReservesSubtotal 2021-12-31 13222046 frs-core:OtherReservesSubtotal 2022-12-31 13222046 frs-core:RevaluationReserve 2022-01-01 2022-12-31 13222046 frs-core:RevaluationReserve 2021-12-31 13222046 frs-core:RevaluationReserve 2022-12-31 13222046 frs-core:SharePremium 2022-01-01 2022-12-31 13222046 frs-core:SharePremium 2021-12-31 13222046 frs-core:SharePremium 2022-12-31 13222046 frs-core:ShareCapital 2022-01-01 2022-12-31 13222046 frs-core:ShareCapital 2021-12-31 13222046 frs-core:ShareCapital 2022-12-31 13222046 frs-core:RetainedEarningsAccumulatedLosses 2022-01-01 2022-12-31 13222046 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-12-31 13222046 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31 13222046 frs-core:RetainedEarningsAccumulatedLosses 2021-12-31 13222046 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31 13222046 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-12-31 13222046 frs-countries:UnitedKingdom 2022-01-01 2022-12-31 13222046 frs-countries:Europe 2022-01-01 2022-12-31 13222046 frs-countries:NorthAmerica 2022-01-01 2022-12-31 13222046 frs-countries:SouthAmerica 2022-01-01 2022-12-31 13222046 frs-countries:Asia 2022-01-01 2022-12-31 13222046 frs-countries:RestWorldOutsideUK 2022-01-01 2022-12-31 13222046 frs-bus:HighestPaidDirector 2022-01-01 2022-12-31 13222046 frs-bus:PrivateLimitedCompanyLtd 2022-01-01 2022-12-31 13222046 frs-bus:CompanyLimitedByGuarantee 2022-01-01 2022-12-31 13222046 frs-bus:LimitedLiabilityPartnershipLLP 2022-01-01 2022-12-31 13222046 frs-bus:LimitedLiabilityPartnershipsSORP 2022-01-01 2022-12-31 13222046 frs-bus:FullAccounts 2022-01-01 2022-12-31 13222046 frs-bus:FilletedAccounts 2022-01-01 2022-12-31 13222046 frs-bus:AbridgedAccounts 2022-01-01 2022-12-31 13222046 frs-bus:FRS102 2022-01-01 2022-12-31 13222046 frs-bus:MediumEntities 2022-01-01 2022-12-31 13222046 frs-bus:SmallEntities 2022-01-01 2022-12-31 13222046 frs-bus:EntityHasNeverTraded 2022-01-01 2022-12-31 13222046 frs-bus:EntityNoLongerTradingButTradedInPast 2022-01-01 2022-12-31 13222046 frs-bus:Audited 2022-01-01 2022-12-31 13222046 frs-bus:AuditExempt-NoAccountantsReport 2022-01-01 2022-12-31 13222046 frs-bus:AuditExemptWithAccountantsReport 2022-01-01 2022-12-31 13222046 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-01-01 2022-12-31 13222046 frs-bus:LargeCompaniesRegimeForAccounts 2022-01-01 2022-12-31 13222046 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-01-01 2022-12-31 13222046 frs-bus:SmallCompaniesRegimeForAccounts 2022-01-01 2022-12-31 13222046 frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-01-01 2022-12-31 13222046 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-01-01 2022-12-31 13222046 frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-01-01 2022-12-31 13222046 frs-bus:OrdinaryShareClass1 2022-01-01 2022-12-31 13222046 frs-bus:OrdinaryShareClass1 2021-12-31 13222046 frs-bus:OrdinaryShareClass1 2022-12-31 13222046 frs-bus:OrdinaryShareClass2 2022-01-01 2022-12-31 13222046 frs-bus:OrdinaryShareClass2 2021-12-31 13222046 frs-bus:OrdinaryShareClass2 2022-12-31 13222046 frs-bus:OrdinaryShareClass3 2022-01-01 2022-12-31 13222046 frs-bus:OrdinaryShareClass3 2021-12-31 13222046 frs-bus:OrdinaryShareClass3 2022-12-31 13222046 frs-bus:OrdinaryShareClass4 2022-01-01 2022-12-31 13222046 frs-bus:OrdinaryShareClass4 2021-12-31 13222046 frs-bus:OrdinaryShareClass4 2022-12-31 13222046 frs-bus:OrdinaryShareClass5 2022-01-01 2022-12-31 13222046 frs-bus:OrdinaryShareClass5 2021-12-31 13222046 frs-bus:OrdinaryShareClass5 2022-12-31 13222046 frs-bus:PreferenceShareClass1 2022-01-01 2022-12-31 13222046 frs-bus:PreferenceShareClass1 2021-12-31 13222046 frs-bus:PreferenceShareClass1 2022-12-31 13222046 frs-bus:PreferenceShareClass2 2022-01-01 2022-12-31 13222046 frs-bus:PreferenceShareClass2 2021-12-31 13222046 frs-bus:PreferenceShareClass2 2022-12-31 13222046 frs-bus:PreferenceShareClass3 2022-01-01 2022-12-31 13222046 frs-bus:PreferenceShareClass3 2021-12-31 13222046 frs-bus:PreferenceShareClass3 2022-12-31 13222046 frs-bus:PreferenceShareClass4 2022-01-01 2022-12-31 13222046 frs-bus:PreferenceShareClass4 2021-12-31 13222046 frs-bus:PreferenceShareClass4 2022-12-31 13222046 frs-bus:PreferenceShareClass5 2022-01-01 2022-12-31 13222046 frs-bus:PreferenceShareClass5 2021-12-31 13222046 frs-bus:PreferenceShareClass5 2022-12-31 13222046 1 2022-01-01 2022-12-31 13222046 1 2022-12-31 13222046 1 2022-01-01 2022-12-31 13222046 frs-core:LeasedAssets 2022-01-01 2022-12-31 13222046 frs-core:OwnedAssets 2022-01-01 2022-12-31 13222046 frs-core:CurrencyRisk 2022-01-01 2022-12-31 13222046 frs-core:MarketRisk 2022-01-01 2022-12-31 13222046 frs-core:InterestRateRisk 2022-01-01 2022-12-31 13222046 frs-core:DeferredTaxation 2022-01-01 2022-12-31 13222046 frs-core:DeferredTaxation 2021-12-31 13222046 frs-core:DeferredTaxation 2022-12-31 13222046 frs-core:OtherProvisionsContingentLiabilities 2022-01-01 2022-12-31 13222046 frs-core:OtherProvisionsContingentLiabilities 2021-12-31 13222046 frs-core:OtherProvisionsContingentLiabilities 2022-12-31 13222046 frs-core:ProvisionsDeferredTax 2022-12-31 13222046 frs-core:OtherDeferredTax 2022-12-31 13222046 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-12-31 13222046 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-12-31 13222046 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-12-31 13222046 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-01-01 2022-12-31 13222046 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-12-31 13222046 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-12-31 13222046 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-01-01 2022-12-31 13222046 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-12-31 13222046 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-12-31 13222046 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-01-01 2022-12-31 13222046 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-12-31 13222046 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-12-31 13222046 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-12-31 13222046 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-12-31 13222046 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-12-31 13222046 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-12-31 13222046 frs-core:Share-basedPaymentsDeferredTax 2022-12-31 13222046 frs-core:TaxCreditsDeferredTax 2022-12-31 13222046 frs-core:CostValuation 2021-12-31 13222046 frs-core:AdditionsToInvestments 2022-12-31 13222046 frs-core:DisposalsRepaymentsInvestments 2022-12-31 13222046 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-12-31 13222046 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-12-31 13222046 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-12-31 13222046 frs-core:OtherIncreaseDecreaseInInvestments 2022-12-31 13222046 frs-core:CostValuation 2022-12-31 13222046 frs-core:ProvisionsForImpairmentInvestments 2021-12-31 13222046 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-12-31 13222046 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-12-31 13222046 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-12-31 13222046 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-12-31 13222046 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-12-31 13222046 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-12-31 13222046 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-12-31 13222046 frs-core:ProvisionsForImpairmentInvestments 2022-12-31 13222046 frs-core:ListedExchangeTraded 2022-12-31 13222046 frs-core:ListedExchangeTraded 2021-12-31 13222046 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-12-31 13222046 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-12-31 13222046 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-12-31 13222046 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-12-31 13222046 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-12-31 13222046 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-12-31 13222046 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-12-31 13222046 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-12-31 13222046 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 13222046 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 13222046 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 13222046 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 13222046 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 13222046 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-12-31 13222046 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 13222046 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 13222046 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 13222046 frs-core:UnlistedNon-exchangeTraded 2022-12-31 13222046 frs-core:UnlistedNon-exchangeTraded 2021-12-31 13222046 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-12-31 13222046 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 13222046 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 13222046 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 13222046 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 13222046 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 13222046 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 13222046 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-12-31 13222046 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 13222046 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 13222046 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 13222046 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 13222046 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 13222046 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-12-31 13222046 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 13222046 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 13222046 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 13222046 dpl-frs:CostSales 2022-01-01 2022-12-31 13222046 dpl-frs:CostSales 2021-12-31 13222046 dpl-frs:CostSales 2022-12-31 13222046 dpl-frs:DistributionCosts 2022-01-01 2022-12-31 13222046 dpl-frs:AdministrativeExpenses 2022-01-01 2022-12-31 13222046 frs-bus:Director1 2022-01-01 2022-12-31 13222046 frs-bus:Director1 2021-12-31 13222046 frs-bus:Director1 2022-12-31 13222046 1 2022-01-01 2022-12-31 13222046 frs-core:CurrentFinancialInstruments 1 2022-12-31 13222046 frs-core:Non-currentFinancialInstruments 1 2022-12-31 13222046 2 2022-01-01 2022-12-31 13222046 frs-core:CurrentFinancialInstruments 2 2022-12-31 13222046 frs-core:Non-currentFinancialInstruments 2 2022-12-31 13222046 3 2022-01-01 2022-12-31 13222046 frs-core:CurrentFinancialInstruments 3 2022-12-31 13222046 frs-core:Non-currentFinancialInstruments 3 2022-12-31 13222046 4 2022-01-01 2022-12-31 13222046 frs-core:CurrentFinancialInstruments 4 2022-12-31 13222046 frs-core:Non-currentFinancialInstruments 4 2022-12-31 13222046 5 2022-01-01 2022-12-31 13222046 frs-core:CurrentFinancialInstruments 5 2022-12-31 13222046 frs-core:Non-currentFinancialInstruments 5 2022-12-31 13222046 6 2022-01-01 2022-12-31 13222046 frs-core:CurrentFinancialInstruments 6 2022-12-31 13222046 frs-core:Non-currentFinancialInstruments 6 2022-12-31 13222046 7 2022-01-01 2022-12-31 13222046 frs-core:CurrentFinancialInstruments 7 2022-12-31 13222046 frs-core:Non-currentFinancialInstruments 7 2022-12-31 13222046 8 2022-01-01 2022-12-31 13222046 frs-core:CurrentFinancialInstruments 8 2022-12-31 13222046 frs-core:Non-currentFinancialInstruments 8 2022-12-31 13222046 9 2022-01-01 2022-12-31 13222046 frs-core:CurrentFinancialInstruments 9 2022-12-31 13222046 frs-core:Non-currentFinancialInstruments 9 2022-12-31 13222046 10 2022-01-01 2022-12-31 13222046 frs-core:CurrentFinancialInstruments 10 2022-12-31 13222046 frs-core:Non-currentFinancialInstruments 10 2022-12-31 13222046 11 2022-01-01 2022-12-31 13222046 frs-core:CurrentFinancialInstruments 11 2022-12-31 13222046 frs-core:Non-currentFinancialInstruments 11 2022-12-31 13222046 12 2022-01-01 2022-12-31 13222046 frs-core:CurrentFinancialInstruments 12 2022-12-31 13222046 frs-core:Non-currentFinancialInstruments 12 2022-12-31 13222046 13 2022-01-01 2022-12-31 13222046 frs-core:CurrentFinancialInstruments 13 2022-12-31 13222046 frs-core:Non-currentFinancialInstruments 13 2022-12-31 13222046 14 2022-01-01 2022-12-31 13222046 frs-core:CurrentFinancialInstruments 14 2022-12-31 13222046 frs-core:Non-currentFinancialInstruments 14 2022-12-31 13222046 15 2022-01-01 2022-12-31 13222046 frs-core:CurrentFinancialInstruments 15 2022-12-31 13222046 frs-core:Non-currentFinancialInstruments 15 2022-12-31 13222046 16 2022-01-01 2022-12-31 13222046 frs-core:CurrentFinancialInstruments 16 2022-12-31 13222046 frs-core:Non-currentFinancialInstruments 16 2022-12-31 13222046 17 2022-01-01 2022-12-31 13222046 frs-core:CurrentFinancialInstruments 17 2022-12-31 13222046 frs-core:Non-currentFinancialInstruments 17 2022-12-31 13222046 18 2022-01-01 2022-12-31 13222046 frs-core:CurrentFinancialInstruments 18 2022-12-31 13222046 frs-core:Non-currentFinancialInstruments 18 2022-12-31 13222046 19 2022-01-01 2022-12-31 13222046 frs-core:CurrentFinancialInstruments 19 2022-12-31 13222046 frs-core:Non-currentFinancialInstruments 19 2022-12-31 13222046 20 2022-01-01 2022-12-31 13222046 frs-core:CurrentFinancialInstruments 20 2022-12-31 13222046 frs-core:Non-currentFinancialInstruments 20 2022-12-31 13222046 dpl-frs:Item1 2022-01-01 2022-12-31 13222046 dpl-frs:Item1 2021-12-31 13222046 dpl-frs:Item1 2022-12-31 13222046 dpl-frs:CostSales dpl-frs:Item1 2022-01-01 2022-12-31 13222046 dpl-frs:CostSales dpl-frs:Item1 2021-12-31 13222046 dpl-frs:CostSales dpl-frs:Item1 2022-12-31 13222046 dpl-frs:DistributionCosts dpl-frs:Item1 2022-01-01 2022-12-31 13222046 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-01-01 2022-12-31 13222046 dpl-frs:Item2 2022-01-01 2022-12-31 13222046 dpl-frs:Item2 2021-12-31 13222046 dpl-frs:Item2 2022-12-31 13222046 dpl-frs:CostSales dpl-frs:Item2 2022-01-01 2022-12-31 13222046 dpl-frs:CostSales dpl-frs:Item2 2021-12-31 13222046 dpl-frs:CostSales dpl-frs:Item2 2022-12-31 13222046 dpl-frs:DistributionCosts dpl-frs:Item2 2022-01-01 2022-12-31 13222046 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-01-01 2022-12-31 13222046 dpl-frs:Item3 2022-01-01 2022-12-31 13222046 dpl-frs:Item3 2021-12-31 13222046 dpl-frs:Item3 2022-12-31 13222046 dpl-frs:CostSales dpl-frs:Item3 2022-01-01 2022-12-31 13222046 dpl-frs:CostSales dpl-frs:Item3 2021-12-31 13222046 dpl-frs:CostSales dpl-frs:Item3 2022-12-31 13222046 dpl-frs:DistributionCosts dpl-frs:Item3 2022-01-01 2022-12-31 13222046 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-01-01 2022-12-31 13222046 dpl-frs:Item4 2022-01-01 2022-12-31 13222046 dpl-frs:Item4 2021-12-31 13222046 dpl-frs:Item4 2022-12-31 13222046 dpl-frs:CostSales dpl-frs:Item4 2022-01-01 2022-12-31 13222046 dpl-frs:CostSales dpl-frs:Item4 2021-12-31 13222046 dpl-frs:CostSales dpl-frs:Item4 2022-12-31 13222046 dpl-frs:DistributionCosts dpl-frs:Item4 2022-01-01 2022-12-31 13222046 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-01-01 2022-12-31 13222046 dpl-frs:Item5 2022-01-01 2022-12-31 13222046 dpl-frs:Item5 2021-12-31 13222046 dpl-frs:Item5 2022-12-31 13222046 dpl-frs:CostSales dpl-frs:Item5 2022-01-01 2022-12-31 13222046 dpl-frs:CostSales dpl-frs:Item5 2021-12-31 13222046 dpl-frs:CostSales dpl-frs:Item5 2022-12-31 13222046 dpl-frs:DistributionCosts dpl-frs:Item5 2022-01-01 2022-12-31 13222046 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-01-01 2022-12-31 13222046 dpl-frs:Item6 2022-01-01 2022-12-31 13222046 dpl-frs:Item6 2021-12-31 13222046 dpl-frs:Item6 2022-12-31 13222046 dpl-frs:CostSales dpl-frs:Item6 2022-01-01 2022-12-31 13222046 dpl-frs:CostSales dpl-frs:Item6 2021-12-31 13222046 dpl-frs:CostSales dpl-frs:Item6 2022-12-31 13222046 dpl-frs:DistributionCosts dpl-frs:Item6 2022-01-01 2022-12-31 13222046 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-01-01 2022-12-31 13222046 dpl-frs:Item7 2022-01-01 2022-12-31 13222046 dpl-frs:Item7 2021-12-31 13222046 dpl-frs:Item7 2022-12-31 13222046 dpl-frs:CostSales dpl-frs:Item7 2022-01-01 2022-12-31 13222046 dpl-frs:CostSales dpl-frs:Item7 2021-12-31 13222046 dpl-frs:CostSales dpl-frs:Item7 2022-12-31 13222046 dpl-frs:DistributionCosts dpl-frs:Item7 2022-01-01 2022-12-31 13222046 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-01-01 2022-12-31 13222046 dpl-frs:Item8 2022-01-01 2022-12-31 13222046 dpl-frs:Item8 2021-12-31 13222046 dpl-frs:Item8 2022-12-31 13222046 dpl-frs:CostSales dpl-frs:Item8 2022-01-01 2022-12-31 13222046 dpl-frs:CostSales dpl-frs:Item8 2021-12-31 13222046 dpl-frs:CostSales dpl-frs:Item8 2022-12-31 13222046 dpl-frs:DistributionCosts dpl-frs:Item8 2022-01-01 2022-12-31 13222046 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-01-01 2022-12-31 13222046 dpl-frs:Item9 2022-01-01 2022-12-31 13222046 dpl-frs:Item9 2021-12-31 13222046 dpl-frs:Item9 2022-12-31 13222046 dpl-frs:CostSales dpl-frs:Item9 2022-01-01 2022-12-31 13222046 dpl-frs:CostSales dpl-frs:Item9 2021-12-31 13222046 dpl-frs:CostSales dpl-frs:Item9 2022-12-31 13222046 dpl-frs:DistributionCosts dpl-frs:Item9 2022-01-01 2022-12-31 13222046 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-01-01 2022-12-31 13222046 dpl-frs:Item10 2022-01-01 2022-12-31 13222046 dpl-frs:Item10 2021-12-31 13222046 dpl-frs:Item10 2022-12-31 13222046 dpl-frs:CostSales dpl-frs:Item10 2022-01-01 2022-12-31 13222046 dpl-frs:CostSales dpl-frs:Item10 2021-12-31 13222046 dpl-frs:CostSales dpl-frs:Item10 2022-12-31 13222046 dpl-frs:DistributionCosts dpl-frs:Item10 2022-01-01 2022-12-31 13222046 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-01-01 2022-12-31 13222046 dpl-frs:Item11 2022-01-01 2022-12-31 13222046 dpl-frs:Item11 2021-12-31 13222046 dpl-frs:Item11 2022-12-31 13222046 dpl-frs:CostSales dpl-frs:Item11 2022-01-01 2022-12-31 13222046 dpl-frs:CostSales dpl-frs:Item11 2021-12-31 13222046 dpl-frs:CostSales dpl-frs:Item11 2022-12-31 13222046 dpl-frs:DistributionCosts dpl-frs:Item11 2022-01-01 2022-12-31 13222046 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-01-01 2022-12-31 13222046 dpl-frs:Item12 2022-01-01 2022-12-31 13222046 dpl-frs:Item12 2021-12-31 13222046 dpl-frs:Item12 2022-12-31 13222046 dpl-frs:CostSales dpl-frs:Item12 2022-01-01 2022-12-31 13222046 dpl-frs:CostSales dpl-frs:Item12 2021-12-31 13222046 dpl-frs:CostSales dpl-frs:Item12 2022-12-31 13222046 dpl-frs:DistributionCosts dpl-frs:Item12 2022-01-01 2022-12-31 13222046 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-01-01 2022-12-31 13222046 1 2022-01-01 2022-12-31 13222046 frs-countries:EnglandWales 2022-01-01 2022-12-31
Registered number: 13222046
Supply Accommodation UK Limited
Unaudited Financial Statements
For The Year Ended 31 December 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 13222046
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 278 573
278 573
CURRENT ASSETS
Debtors 5 1,661 1,049
Cash at bank and in hand - 25
1,661 1,074
Creditors: Amounts Falling Due Within One Year 6 (14,265 ) (9,976 )
NET CURRENT ASSETS (LIABILITIES) (12,604 ) (8,902 )
TOTAL ASSETS LESS CURRENT LIABILITIES (12,326 ) (8,329 )
Creditors: Amounts Falling Due After More Than One Year 7 (2,702 ) -
NET LIABILITIES (15,028 ) (8,329 )
CAPITAL AND RESERVES
Called up share capital 2 2
Profit and Loss Account (15,030 ) (8,331 )
SHAREHOLDERS' FUNDS (15,028) (8,329)
Page 1
Page 2
For the year ending 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Laura-Jane Wilson
Director
7 March 2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Supply Accommodation UK Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13222046 . The registered office is Unit D, Whitsundoles Farm, Broughton Road, Salford, Milton Keynes, Buckinghamshire, MK17 8BU.
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
The director has prepared the financial statements on the going concern basis. The director has expressed a willingness to continue to financially support the company in the near future, should the company require the director to do so. On this basis the director considers the preparation of the financial statements on a going concern basis to be most appropriate.
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.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures & Fittings 25% Straight line
Computer Equipment 25% Straight line
2.5. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
1 1
Page 3
Page 4
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 January 2023 113 876 989
As at 31 December 2023 113 876 989
Depreciation
As at 1 January 2023 65 351 416
Provided during the period 33 262 295
As at 31 December 2023 98 613 711
Net Book Value
As at 31 December 2023 15 263 278
As at 1 January 2023 48 525 573
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 52 -
Prepayments and accrued income 1,609 -
Other debtors - 1,049
1,661 1,049
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Bank loans and overdrafts 25 -
Other taxes and social security 8,761 9,264
Other creditors 4,029 712
Accruals and deferred income 1,450 -
14,265 9,976
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Other taxes and social security 2,702 -
2,702 -
8. Directors Advances, Credits and Guarantees
Included in other creditors is £3,560 (2022: £1,049 included in other debtors) owed to a director. During the year, the company advanced £3,014 to the director and received £7,623 in repayments from the director. The above loan is unsecured, interest free and repayable on demand.
The above loan is unsecured, interest free and repayable on demand.
Page 4