Acorah Software Products - Accounts Production 14.4.601 false true 31 December 2021 1 January 2021 false 1 January 2022 31 December 2022 31 December 2022 12357709 Tanimola Fafunwa Mr Eyitayo Oviosu Sarah Alexander Tokunboh Ishmael Mr Dhiraj Kumar Akinyemi Lalude Norose Company Secretarial Services Limited iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12357709 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-12-31 12357709 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-12-31 12357709 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-12-31 12357709 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-12-31 12357709 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-01-01 2022-12-31 12357709 frs-core:AllSubsidiaries 2022-01-01 2022-12-31 12357709 frs-core:KeyManagementPersonnel 2022-01-01 2022-12-31 12357709 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-01-01 2022-12-31 12357709 frs-core:OtherRelatedParties 2022-01-01 2022-12-31 12357709 2021-12-31 12357709 2022-12-31 12357709 2022-01-01 2022-12-31 12357709 frs-core:CurrentFinancialInstruments 2022-12-31 12357709 frs-core:CurrentFinancialInstruments 2022-01-01 2022-12-31 12357709 frs-core:Non-currentFinancialInstruments 2022-12-31 12357709 frs-core:Non-currentFinancialInstruments 2022-01-01 2022-12-31 12357709 frs-core:CurrentFinancialInstruments 2022-01-01 2022-12-31 12357709 frs-core:CurrentFinancialInstruments 2022-12-31 12357709 frs-core:AfterOneYear 2022-01-01 2022-12-31 12357709 frs-core:BetweenOneFiveYears 2022-01-01 2022-12-31 12357709 frs-core:BetweenOneFiveYears 2022-12-31 12357709 frs-core:ComputerEquipment 2022-12-31 12357709 frs-core:ComputerEquipment 2022-01-01 2022-12-31 12357709 frs-core:ComputerEquipment 2021-12-31 12357709 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-12-31 12357709 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-01-01 2022-12-31 12357709 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-12-31 12357709 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-12-31 12357709 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-01-01 2022-12-31 12357709 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-12-31 12357709 frs-core:FurnitureFittings 2022-12-31 12357709 frs-core:FurnitureFittings 2022-01-01 2022-12-31 12357709 frs-core:FurnitureFittings 2021-12-31 12357709 frs-core:NetGoodwill 2022-12-31 12357709 frs-core:NetGoodwill 2022-01-01 2022-12-31 12357709 frs-core:NetGoodwill 2021-12-31 12357709 frs-core:InvestmentPropertyIncludedWithinPPE 2022-12-31 12357709 frs-core:InvestmentPropertyIncludedWithinPPE 2022-01-01 2022-12-31 12357709 frs-core:InvestmentPropertyIncludedWithinPPE 2021-12-31 12357709 frs-core:LandBuildings 2022-12-31 12357709 frs-core:LandBuildings 2022-01-01 2022-12-31 12357709 frs-core:LandBuildings 2021-12-31 12357709 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-12-31 12357709 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-01-01 2022-12-31 12357709 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-12-31 12357709 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-12-31 12357709 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-01-01 2022-12-31 12357709 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-12-31 12357709 frs-core:MoreThanFiveYears 2022-01-01 2022-12-31 12357709 frs-core:MoreThanFiveYears 2022-12-31 12357709 frs-core:MotorVehicles 2022-12-31 12357709 frs-core:MotorVehicles 2022-01-01 2022-12-31 12357709 frs-core:MotorVehicles 2021-12-31 12357709 frs-core:OtherResidualIntangibleAssets 2022-12-31 12357709 frs-core:OtherResidualIntangibleAssets 2022-01-01 2022-12-31 12357709 frs-core:OtherResidualIntangibleAssets 2021-12-31 12357709 frs-core:PlantMachinery 2022-12-31 12357709 frs-core:PlantMachinery 2022-01-01 2022-12-31 12357709 frs-core:PlantMachinery 2021-12-31 12357709 frs-core:Secured 2022-12-31 12357709 frs-core:Unsecured 2022-12-31 12357709 frs-core:WithinOneYear 2022-01-01 2022-12-31 12357709 frs-core:WithinOneYear 2022-12-31 12357709 frs-core:CapitalRedemptionReserve 2022-01-01 2022-12-31 12357709 frs-core:CapitalRedemptionReserve 2021-12-31 12357709 frs-core:CapitalRedemptionReserve 2022-12-31 12357709 frs-core:OtherReservesSubtotal 2022-01-01 2022-12-31 12357709 frs-core:OtherReservesSubtotal 2021-12-31 12357709 frs-core:OtherReservesSubtotal 2022-12-31 12357709 frs-core:RevaluationReserve 2022-01-01 2022-12-31 12357709 frs-core:RevaluationReserve 2021-12-31 12357709 frs-core:RevaluationReserve 2022-12-31 12357709 frs-core:SharePremium 2022-01-01 2022-12-31 12357709 frs-core:SharePremium 2021-12-31 12357709 frs-core:SharePremium 2022-12-31 12357709 frs-core:ShareCapital 2022-01-01 2022-12-31 12357709 frs-core:ShareCapital 2021-12-31 12357709 frs-core:ShareCapital 2022-12-31 12357709 frs-core:RetainedEarningsAccumulatedLosses 2022-01-01 2022-12-31 12357709 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-12-31 12357709 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31 12357709 frs-core:RetainedEarningsAccumulatedLosses 2021-12-31 12357709 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31 12357709 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-12-31 12357709 frs-countries:UnitedKingdom 2022-01-01 2022-12-31 12357709 frs-countries:Europe 2022-01-01 2022-12-31 12357709 frs-countries:NorthAmerica 2022-01-01 2022-12-31 12357709 frs-countries:SouthAmerica 2022-01-01 2022-12-31 12357709 frs-countries:Asia 2022-01-01 2022-12-31 12357709 frs-countries:RestWorldOutsideUK 2022-01-01 2022-12-31 12357709 frs-bus:HighestPaidDirector 2022-01-01 2022-12-31 12357709 frs-bus:PrivateLimitedCompanyLtd 2022-01-01 2022-12-31 12357709 frs-bus:CompanyLimitedByGuarantee 2022-01-01 2022-12-31 12357709 frs-bus:LimitedLiabilityPartnershipLLP 2022-01-01 2022-12-31 12357709 frs-bus:LimitedLiabilityPartnershipsSORP 2022-01-01 2022-12-31 12357709 frs-bus:FullAccounts 2022-01-01 2022-12-31 12357709 frs-bus:FilletedAccounts 2022-01-01 2022-12-31 12357709 frs-bus:AbridgedAccounts 2022-01-01 2022-12-31 12357709 frs-bus:FRS102 2022-01-01 2022-12-31 12357709 frs-bus:MediumEntities 2022-01-01 2022-12-31 12357709 frs-bus:SmallEntities 2022-01-01 2022-12-31 12357709 frs-bus:EntityHasNeverTraded 2022-01-01 2022-12-31 12357709 frs-bus:EntityNoLongerTradingButTradedInPast 2022-01-01 2022-12-31 12357709 frs-bus:Audited 2022-01-01 2022-12-31 12357709 frs-bus:AuditExempt-NoAccountantsReport 2022-01-01 2022-12-31 12357709 frs-bus:AuditExemptWithAccountantsReport 2022-01-01 2022-12-31 12357709 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-01-01 2022-12-31 12357709 frs-bus:LargeCompaniesRegimeForAccounts 2022-01-01 2022-12-31 12357709 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-01-01 2022-12-31 12357709 frs-bus:SmallCompaniesRegimeForAccounts 2022-01-01 2022-12-31 12357709 frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-01-01 2022-12-31 12357709 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-01-01 2022-12-31 12357709 frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-01-01 2022-12-31 12357709 frs-bus:OrdinaryShareClass1 2022-01-01 2022-12-31 12357709 frs-bus:OrdinaryShareClass1 2021-12-31 12357709 frs-bus:OrdinaryShareClass1 2022-12-31 12357709 frs-bus:OrdinaryShareClass2 2022-01-01 2022-12-31 12357709 frs-bus:OrdinaryShareClass2 2021-12-31 12357709 frs-bus:OrdinaryShareClass2 2022-12-31 12357709 frs-bus:OrdinaryShareClass3 2022-01-01 2022-12-31 12357709 frs-bus:OrdinaryShareClass3 2021-12-31 12357709 frs-bus:OrdinaryShareClass3 2022-12-31 12357709 frs-bus:OrdinaryShareClass4 2022-01-01 2022-12-31 12357709 frs-bus:OrdinaryShareClass4 2021-12-31 12357709 frs-bus:OrdinaryShareClass4 2022-12-31 12357709 frs-bus:OrdinaryShareClass5 2022-01-01 2022-12-31 12357709 frs-bus:OrdinaryShareClass5 2021-12-31 12357709 frs-bus:OrdinaryShareClass5 2022-12-31 12357709 frs-bus:PreferenceShareClass1 2022-01-01 2022-12-31 12357709 frs-bus:PreferenceShareClass1 2021-12-31 12357709 frs-bus:PreferenceShareClass1 2022-12-31 12357709 frs-bus:PreferenceShareClass2 2022-01-01 2022-12-31 12357709 frs-bus:PreferenceShareClass2 2021-12-31 12357709 frs-bus:PreferenceShareClass2 2022-12-31 12357709 frs-bus:PreferenceShareClass3 2022-01-01 2022-12-31 12357709 frs-bus:PreferenceShareClass3 2021-12-31 12357709 frs-bus:PreferenceShareClass3 2022-12-31 12357709 frs-bus:PreferenceShareClass4 2022-01-01 2022-12-31 12357709 frs-bus:PreferenceShareClass4 2021-12-31 12357709 frs-bus:PreferenceShareClass4 2022-12-31 12357709 frs-bus:PreferenceShareClass5 2022-01-01 2022-12-31 12357709 frs-bus:PreferenceShareClass5 2021-12-31 12357709 frs-bus:PreferenceShareClass5 2022-12-31 12357709 1 2022-01-01 2022-12-31 12357709 1 2022-12-31 12357709 1 2022-01-01 2022-12-31 12357709 frs-core:LeasedAssets 2022-01-01 2022-12-31 12357709 frs-core:OwnedAssets 2022-01-01 2022-12-31 12357709 frs-core:CurrencyRisk 2022-01-01 2022-12-31 12357709 frs-core:MarketRisk 2022-01-01 2022-12-31 12357709 frs-core:InterestRateRisk 2022-01-01 2022-12-31 12357709 frs-core:DeferredTaxation 2022-01-01 2022-12-31 12357709 frs-core:DeferredTaxation 2021-12-31 12357709 frs-core:DeferredTaxation 2022-12-31 12357709 frs-core:OtherProvisionsContingentLiabilities 2022-01-01 2022-12-31 12357709 frs-core:OtherProvisionsContingentLiabilities 2021-12-31 12357709 frs-core:OtherProvisionsContingentLiabilities 2022-12-31 12357709 frs-core:ProvisionsDeferredTax 2022-12-31 12357709 frs-core:OtherDeferredTax 2022-12-31 12357709 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-12-31 12357709 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-12-31 12357709 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-12-31 12357709 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-01-01 2022-12-31 12357709 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-12-31 12357709 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-12-31 12357709 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-01-01 2022-12-31 12357709 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-12-31 12357709 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-12-31 12357709 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-01-01 2022-12-31 12357709 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-12-31 12357709 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-12-31 12357709 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-12-31 12357709 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-12-31 12357709 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-12-31 12357709 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-12-31 12357709 frs-core:Share-basedPaymentsDeferredTax 2022-12-31 12357709 frs-core:TaxCreditsDeferredTax 2022-12-31 12357709 frs-core:CostValuation 2021-12-31 12357709 frs-core:AdditionsToInvestments 2022-12-31 12357709 frs-core:DisposalsRepaymentsInvestments 2022-12-31 12357709 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-12-31 12357709 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-12-31 12357709 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-12-31 12357709 frs-core:OtherIncreaseDecreaseInInvestments 2022-12-31 12357709 frs-core:CostValuation 2022-12-31 12357709 frs-core:ProvisionsForImpairmentInvestments 2021-12-31 12357709 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-12-31 12357709 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-12-31 12357709 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-12-31 12357709 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-12-31 12357709 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-12-31 12357709 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-12-31 12357709 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-12-31 12357709 frs-core:ProvisionsForImpairmentInvestments 2022-12-31 12357709 frs-core:ListedExchangeTraded 2022-12-31 12357709 frs-core:ListedExchangeTraded 2021-12-31 12357709 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-12-31 12357709 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-12-31 12357709 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-12-31 12357709 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-12-31 12357709 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-12-31 12357709 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-12-31 12357709 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-12-31 12357709 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-12-31 12357709 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 12357709 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 12357709 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 12357709 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 12357709 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 12357709 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-12-31 12357709 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 12357709 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 12357709 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 12357709 frs-core:UnlistedNon-exchangeTraded 2022-12-31 12357709 frs-core:UnlistedNon-exchangeTraded 2021-12-31 12357709 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-12-31 12357709 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 12357709 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 12357709 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 12357709 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 12357709 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 12357709 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 12357709 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-12-31 12357709 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 12357709 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 12357709 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 12357709 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 12357709 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 12357709 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-12-31 12357709 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 12357709 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 12357709 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 12357709 dpl-frs:CostSales 2022-01-01 2022-12-31 12357709 dpl-frs:CostSales 2021-12-31 12357709 dpl-frs:CostSales 2022-12-31 12357709 dpl-frs:DistributionCosts 2022-01-01 2022-12-31 12357709 dpl-frs:AdministrativeExpenses 2022-01-01 2022-12-31 12357709 frs-bus:Director1 2022-01-01 2022-12-31 12357709 frs-bus:Director1 2021-12-31 12357709 frs-bus:Director1 2022-12-31 12357709 frs-bus:Director2 2022-01-01 2022-12-31 12357709 frs-bus:Director2 2021-12-31 12357709 frs-bus:Director2 2022-12-31 12357709 frs-bus:Director3 2022-01-01 2022-12-31 12357709 frs-bus:Director3 2021-12-31 12357709 frs-bus:Director3 2022-12-31 12357709 frs-bus:Director4 2022-01-01 2022-12-31 12357709 frs-bus:Director4 2021-12-31 12357709 frs-bus:Director4 2022-12-31 12357709 frs-bus:Director5 2022-01-01 2022-12-31 12357709 frs-bus:Director5 2021-12-31 12357709 frs-bus:Director5 2022-12-31 12357709 frs-bus:Director6 2022-01-01 2022-12-31 12357709 frs-bus:Director6 2021-12-31 12357709 frs-bus:Director6 2022-12-31 12357709 frs-bus:CompanySecretary1 2022-01-01 2022-12-31 12357709 1 2022-01-01 2022-12-31 12357709 frs-core:CurrentFinancialInstruments 1 2022-12-31 12357709 frs-core:Non-currentFinancialInstruments 1 2022-12-31 12357709 2 2022-01-01 2022-12-31 12357709 frs-core:CurrentFinancialInstruments 2 2022-12-31 12357709 frs-core:Non-currentFinancialInstruments 2 2022-12-31 12357709 3 2022-01-01 2022-12-31 12357709 frs-core:CurrentFinancialInstruments 3 2022-12-31 12357709 frs-core:Non-currentFinancialInstruments 3 2022-12-31 12357709 4 2022-01-01 2022-12-31 12357709 frs-core:CurrentFinancialInstruments 4 2022-12-31 12357709 frs-core:Non-currentFinancialInstruments 4 2022-12-31 12357709 5 2022-01-01 2022-12-31 12357709 frs-core:CurrentFinancialInstruments 5 2022-12-31 12357709 frs-core:Non-currentFinancialInstruments 5 2022-12-31 12357709 6 2022-01-01 2022-12-31 12357709 frs-core:CurrentFinancialInstruments 6 2022-12-31 12357709 frs-core:Non-currentFinancialInstruments 6 2022-12-31 12357709 7 2022-01-01 2022-12-31 12357709 frs-core:CurrentFinancialInstruments 7 2022-12-31 12357709 frs-core:Non-currentFinancialInstruments 7 2022-12-31 12357709 8 2022-01-01 2022-12-31 12357709 frs-core:CurrentFinancialInstruments 8 2022-12-31 12357709 frs-core:Non-currentFinancialInstruments 8 2022-12-31 12357709 9 2022-01-01 2022-12-31 12357709 frs-core:CurrentFinancialInstruments 9 2022-12-31 12357709 frs-core:Non-currentFinancialInstruments 9 2022-12-31 12357709 10 2022-01-01 2022-12-31 12357709 frs-core:CurrentFinancialInstruments 10 2022-12-31 12357709 frs-core:Non-currentFinancialInstruments 10 2022-12-31 12357709 11 2022-01-01 2022-12-31 12357709 frs-core:CurrentFinancialInstruments 11 2022-12-31 12357709 frs-core:Non-currentFinancialInstruments 11 2022-12-31 12357709 12 2022-01-01 2022-12-31 12357709 frs-core:CurrentFinancialInstruments 12 2022-12-31 12357709 frs-core:Non-currentFinancialInstruments 12 2022-12-31 12357709 13 2022-01-01 2022-12-31 12357709 frs-core:CurrentFinancialInstruments 13 2022-12-31 12357709 frs-core:Non-currentFinancialInstruments 13 2022-12-31 12357709 14 2022-01-01 2022-12-31 12357709 frs-core:CurrentFinancialInstruments 14 2022-12-31 12357709 frs-core:Non-currentFinancialInstruments 14 2022-12-31 12357709 15 2022-01-01 2022-12-31 12357709 frs-core:CurrentFinancialInstruments 15 2022-12-31 12357709 frs-core:Non-currentFinancialInstruments 15 2022-12-31 12357709 16 2022-01-01 2022-12-31 12357709 frs-core:CurrentFinancialInstruments 16 2022-12-31 12357709 frs-core:Non-currentFinancialInstruments 16 2022-12-31 12357709 17 2022-01-01 2022-12-31 12357709 frs-core:CurrentFinancialInstruments 17 2022-12-31 12357709 frs-core:Non-currentFinancialInstruments 17 2022-12-31 12357709 18 2022-01-01 2022-12-31 12357709 frs-core:CurrentFinancialInstruments 18 2022-12-31 12357709 frs-core:Non-currentFinancialInstruments 18 2022-12-31 12357709 19 2022-01-01 2022-12-31 12357709 frs-core:CurrentFinancialInstruments 19 2022-12-31 12357709 frs-core:Non-currentFinancialInstruments 19 2022-12-31 12357709 20 2022-01-01 2022-12-31 12357709 frs-core:CurrentFinancialInstruments 20 2022-12-31 12357709 frs-core:Non-currentFinancialInstruments 20 2022-12-31 12357709 dpl-frs:Item1 2022-01-01 2022-12-31 12357709 dpl-frs:Item1 2021-12-31 12357709 dpl-frs:Item1 2022-12-31 12357709 dpl-frs:CostSales dpl-frs:Item1 2022-01-01 2022-12-31 12357709 dpl-frs:CostSales dpl-frs:Item1 2021-12-31 12357709 dpl-frs:CostSales dpl-frs:Item1 2022-12-31 12357709 dpl-frs:DistributionCosts dpl-frs:Item1 2022-01-01 2022-12-31 12357709 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-01-01 2022-12-31 12357709 dpl-frs:Item2 2022-01-01 2022-12-31 12357709 dpl-frs:Item2 2021-12-31 12357709 dpl-frs:Item2 2022-12-31 12357709 dpl-frs:CostSales dpl-frs:Item2 2022-01-01 2022-12-31 12357709 dpl-frs:CostSales dpl-frs:Item2 2021-12-31 12357709 dpl-frs:CostSales dpl-frs:Item2 2022-12-31 12357709 dpl-frs:DistributionCosts dpl-frs:Item2 2022-01-01 2022-12-31 12357709 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-01-01 2022-12-31 12357709 dpl-frs:Item3 2022-01-01 2022-12-31 12357709 dpl-frs:Item3 2021-12-31 12357709 dpl-frs:Item3 2022-12-31 12357709 dpl-frs:CostSales dpl-frs:Item3 2022-01-01 2022-12-31 12357709 dpl-frs:CostSales dpl-frs:Item3 2021-12-31 12357709 dpl-frs:CostSales dpl-frs:Item3 2022-12-31 12357709 dpl-frs:DistributionCosts dpl-frs:Item3 2022-01-01 2022-12-31 12357709 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-01-01 2022-12-31 12357709 dpl-frs:Item4 2022-01-01 2022-12-31 12357709 dpl-frs:Item4 2021-12-31 12357709 dpl-frs:Item4 2022-12-31 12357709 dpl-frs:CostSales dpl-frs:Item4 2022-01-01 2022-12-31 12357709 dpl-frs:CostSales dpl-frs:Item4 2021-12-31 12357709 dpl-frs:CostSales dpl-frs:Item4 2022-12-31 12357709 dpl-frs:DistributionCosts dpl-frs:Item4 2022-01-01 2022-12-31 12357709 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-01-01 2022-12-31 12357709 dpl-frs:Item5 2022-01-01 2022-12-31 12357709 dpl-frs:Item5 2021-12-31 12357709 dpl-frs:Item5 2022-12-31 12357709 dpl-frs:CostSales dpl-frs:Item5 2022-01-01 2022-12-31 12357709 dpl-frs:CostSales dpl-frs:Item5 2021-12-31 12357709 dpl-frs:CostSales dpl-frs:Item5 2022-12-31 12357709 dpl-frs:DistributionCosts dpl-frs:Item5 2022-01-01 2022-12-31 12357709 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-01-01 2022-12-31 12357709 dpl-frs:Item6 2022-01-01 2022-12-31 12357709 dpl-frs:Item6 2021-12-31 12357709 dpl-frs:Item6 2022-12-31 12357709 dpl-frs:CostSales dpl-frs:Item6 2022-01-01 2022-12-31 12357709 dpl-frs:CostSales dpl-frs:Item6 2021-12-31 12357709 dpl-frs:CostSales dpl-frs:Item6 2022-12-31 12357709 dpl-frs:DistributionCosts dpl-frs:Item6 2022-01-01 2022-12-31 12357709 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-01-01 2022-12-31 12357709 dpl-frs:Item7 2022-01-01 2022-12-31 12357709 dpl-frs:Item7 2021-12-31 12357709 dpl-frs:Item7 2022-12-31 12357709 dpl-frs:CostSales dpl-frs:Item7 2022-01-01 2022-12-31 12357709 dpl-frs:CostSales dpl-frs:Item7 2021-12-31 12357709 dpl-frs:CostSales dpl-frs:Item7 2022-12-31 12357709 dpl-frs:DistributionCosts dpl-frs:Item7 2022-01-01 2022-12-31 12357709 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-01-01 2022-12-31 12357709 dpl-frs:Item8 2022-01-01 2022-12-31 12357709 dpl-frs:Item8 2021-12-31 12357709 dpl-frs:Item8 2022-12-31 12357709 dpl-frs:CostSales dpl-frs:Item8 2022-01-01 2022-12-31 12357709 dpl-frs:CostSales dpl-frs:Item8 2021-12-31 12357709 dpl-frs:CostSales dpl-frs:Item8 2022-12-31 12357709 dpl-frs:DistributionCosts dpl-frs:Item8 2022-01-01 2022-12-31 12357709 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-01-01 2022-12-31 12357709 dpl-frs:Item9 2022-01-01 2022-12-31 12357709 dpl-frs:Item9 2021-12-31 12357709 dpl-frs:Item9 2022-12-31 12357709 dpl-frs:CostSales dpl-frs:Item9 2022-01-01 2022-12-31 12357709 dpl-frs:CostSales dpl-frs:Item9 2021-12-31 12357709 dpl-frs:CostSales dpl-frs:Item9 2022-12-31 12357709 dpl-frs:DistributionCosts dpl-frs:Item9 2022-01-01 2022-12-31 12357709 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-01-01 2022-12-31 12357709 dpl-frs:Item10 2022-01-01 2022-12-31 12357709 dpl-frs:Item10 2021-12-31 12357709 dpl-frs:Item10 2022-12-31 12357709 dpl-frs:CostSales dpl-frs:Item10 2022-01-01 2022-12-31 12357709 dpl-frs:CostSales dpl-frs:Item10 2021-12-31 12357709 dpl-frs:CostSales dpl-frs:Item10 2022-12-31 12357709 dpl-frs:DistributionCosts dpl-frs:Item10 2022-01-01 2022-12-31 12357709 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-01-01 2022-12-31 12357709 dpl-frs:Item11 2022-01-01 2022-12-31 12357709 dpl-frs:Item11 2021-12-31 12357709 dpl-frs:Item11 2022-12-31 12357709 dpl-frs:CostSales dpl-frs:Item11 2022-01-01 2022-12-31 12357709 dpl-frs:CostSales dpl-frs:Item11 2021-12-31 12357709 dpl-frs:CostSales dpl-frs:Item11 2022-12-31 12357709 dpl-frs:DistributionCosts dpl-frs:Item11 2022-01-01 2022-12-31 12357709 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-01-01 2022-12-31 12357709 dpl-frs:Item12 2022-01-01 2022-12-31 12357709 dpl-frs:Item12 2021-12-31 12357709 dpl-frs:Item12 2022-12-31 12357709 dpl-frs:CostSales dpl-frs:Item12 2022-01-01 2022-12-31 12357709 dpl-frs:CostSales dpl-frs:Item12 2021-12-31 12357709 dpl-frs:CostSales dpl-frs:Item12 2022-12-31 12357709 dpl-frs:DistributionCosts dpl-frs:Item12 2022-01-01 2022-12-31 12357709 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-01-01 2022-12-31 12357709 1 2022-01-01 2022-12-31 12357709 frs-countries:EnglandWales 2022-01-01 2022-12-31 12357709 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2020-12-31 12357709 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-12-31 12357709 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2021-12-31 12357709 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2021-12-31 12357709 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-01-01 2021-12-31 12357709 frs-core:AllSubsidiaries 2021-01-01 2021-12-31 12357709 frs-core:KeyManagementPersonnel 2021-01-01 2021-12-31 12357709 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-01-01 2021-12-31 12357709 frs-core:OtherRelatedParties 2021-01-01 2021-12-31 12357709 2020-12-31 12357709 2021-12-31 12357709 2021-01-01 2021-12-31 12357709 frs-core:CurrentFinancialInstruments 2021-12-31 12357709 frs-core:CurrentFinancialInstruments 2021-01-01 2021-12-31 12357709 frs-core:Non-currentFinancialInstruments 2021-12-31 12357709 frs-core:Non-currentFinancialInstruments 2021-01-01 2021-12-31 12357709 frs-core:CurrentFinancialInstruments 2021-01-01 2021-12-31 12357709 frs-core:CurrentFinancialInstruments 2021-12-31 12357709 frs-core:AfterOneYear 2021-01-01 2021-12-31 12357709 frs-core:BetweenOneFiveYears 2021-01-01 2021-12-31 12357709 frs-core:BetweenOneFiveYears 2021-12-31 12357709 frs-core:ComputerEquipment 2021-12-31 12357709 frs-core:ComputerEquipment 2021-01-01 2021-12-31 12357709 frs-core:ComputerEquipment 2020-12-31 12357709 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-12-31 12357709 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-01-01 2021-12-31 12357709 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2020-12-31 12357709 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-12-31 12357709 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-01-01 2021-12-31 12357709 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2020-12-31 12357709 frs-core:FurnitureFittings 2021-12-31 12357709 frs-core:FurnitureFittings 2021-01-01 2021-12-31 12357709 frs-core:FurnitureFittings 2020-12-31 12357709 frs-core:NetGoodwill 2021-12-31 12357709 frs-core:NetGoodwill 2021-01-01 2021-12-31 12357709 frs-core:NetGoodwill 2020-12-31 12357709 frs-core:InvestmentPropertyIncludedWithinPPE 2021-12-31 12357709 frs-core:InvestmentPropertyIncludedWithinPPE 2021-01-01 2021-12-31 12357709 frs-core:InvestmentPropertyIncludedWithinPPE 2020-12-31 12357709 frs-core:LandBuildings 2021-12-31 12357709 frs-core:LandBuildings 2021-01-01 2021-12-31 12357709 frs-core:LandBuildings 2020-12-31 12357709 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-12-31 12357709 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-01-01 2021-12-31 12357709 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2020-12-31 12357709 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-12-31 12357709 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-01-01 2021-12-31 12357709 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2020-12-31 12357709 frs-core:MoreThanFiveYears 2021-01-01 2021-12-31 12357709 frs-core:MoreThanFiveYears 2021-12-31 12357709 frs-core:MotorVehicles 2021-12-31 12357709 frs-core:MotorVehicles 2021-01-01 2021-12-31 12357709 frs-core:MotorVehicles 2020-12-31 12357709 frs-core:OtherResidualIntangibleAssets 2021-12-31 12357709 frs-core:OtherResidualIntangibleAssets 2021-01-01 2021-12-31 12357709 frs-core:OtherResidualIntangibleAssets 2020-12-31 12357709 frs-core:PlantMachinery 2021-12-31 12357709 frs-core:PlantMachinery 2021-01-01 2021-12-31 12357709 frs-core:PlantMachinery 2020-12-31 12357709 frs-core:Secured 2021-12-31 12357709 frs-core:Unsecured 2021-12-31 12357709 frs-core:WithinOneYear 2021-01-01 2021-12-31 12357709 frs-core:WithinOneYear 2021-12-31 12357709 frs-core:CapitalRedemptionReserve 2021-01-01 2021-12-31 12357709 frs-core:CapitalRedemptionReserve 2020-12-31 12357709 frs-core:CapitalRedemptionReserve 2021-12-31 12357709 frs-core:OtherReservesSubtotal 2021-01-01 2021-12-31 12357709 frs-core:OtherReservesSubtotal 2020-12-31 12357709 frs-core:OtherReservesSubtotal 2021-12-31 12357709 frs-core:RevaluationReserve 2021-01-01 2021-12-31 12357709 frs-core:RevaluationReserve 2020-12-31 12357709 frs-core:RevaluationReserve 2021-12-31 12357709 frs-core:SharePremium 2021-01-01 2021-12-31 12357709 frs-core:SharePremium 2020-12-31 12357709 frs-core:SharePremium 2021-12-31 12357709 frs-core:ShareCapital 2021-01-01 2021-12-31 12357709 frs-core:ShareCapital 2020-12-31 12357709 frs-core:ShareCapital 2021-12-31 12357709 frs-core:RetainedEarningsAccumulatedLosses 2021-01-01 2021-12-31 12357709 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2020-12-31 12357709 frs-core:RetainedEarningsAccumulatedLosses 2021-12-31 12357709 frs-core:RetainedEarningsAccumulatedLosses 2020-12-31 12357709 frs-core:RetainedEarningsAccumulatedLosses 2021-12-31 12357709 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2020-12-31 12357709 frs-countries:UnitedKingdom 2021-01-01 2021-12-31 12357709 frs-countries:Europe 2021-01-01 2021-12-31 12357709 frs-countries:NorthAmerica 2021-01-01 2021-12-31 12357709 frs-countries:SouthAmerica 2021-01-01 2021-12-31 12357709 frs-countries:Asia 2021-01-01 2021-12-31 12357709 frs-countries:RestWorldOutsideUK 2021-01-01 2021-12-31 12357709 frs-bus:HighestPaidDirector 2021-01-01 2021-12-31 12357709 frs-bus:PrivateLimitedCompanyLtd 2021-01-01 2021-12-31 12357709 frs-bus:CompanyLimitedByGuarantee 2021-01-01 2021-12-31 12357709 frs-bus:LimitedLiabilityPartnershipLLP 2021-01-01 2021-12-31 12357709 frs-bus:LimitedLiabilityPartnershipsSORP 2021-01-01 2021-12-31 12357709 frs-bus:FullAccounts 2021-01-01 2021-12-31 12357709 frs-bus:FilletedAccounts 2021-01-01 2021-12-31 12357709 frs-bus:AbridgedAccounts 2021-01-01 2021-12-31 12357709 frs-bus:FRS102 2021-01-01 2021-12-31 12357709 frs-bus:MediumEntities 2021-01-01 2021-12-31 12357709 frs-bus:SmallEntities 2021-01-01 2021-12-31 12357709 frs-bus:EntityHasNeverTraded 2021-01-01 2021-12-31 12357709 frs-bus:EntityNoLongerTradingButTradedInPast 2021-01-01 2021-12-31 12357709 frs-bus:Audited 2021-01-01 2021-12-31 12357709 frs-bus:AuditExempt-NoAccountantsReport 2021-01-01 2021-12-31 12357709 frs-bus:AuditExemptWithAccountantsReport 2021-01-01 2021-12-31 12357709 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-01-01 2021-12-31 12357709 frs-bus:LargeCompaniesRegimeForAccounts 2021-01-01 2021-12-31 12357709 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-01-01 2021-12-31 12357709 frs-bus:SmallCompaniesRegimeForAccounts 2021-01-01 2021-12-31 12357709 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-01-01 2021-12-31 12357709 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-01-01 2021-12-31 12357709 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-01-01 2021-12-31 12357709 frs-bus:OrdinaryShareClass1 2021-01-01 2021-12-31 12357709 frs-bus:OrdinaryShareClass1 2020-12-31 12357709 frs-bus:OrdinaryShareClass1 2021-12-31 12357709 frs-bus:OrdinaryShareClass2 2021-01-01 2021-12-31 12357709 frs-bus:OrdinaryShareClass2 2020-12-31 12357709 frs-bus:OrdinaryShareClass2 2021-12-31 12357709 frs-bus:OrdinaryShareClass3 2021-01-01 2021-12-31 12357709 frs-bus:OrdinaryShareClass3 2020-12-31 12357709 frs-bus:OrdinaryShareClass3 2021-12-31 12357709 frs-bus:OrdinaryShareClass4 2021-01-01 2021-12-31 12357709 frs-bus:OrdinaryShareClass4 2020-12-31 12357709 frs-bus:OrdinaryShareClass4 2021-12-31 12357709 frs-bus:OrdinaryShareClass5 2021-01-01 2021-12-31 12357709 frs-bus:OrdinaryShareClass5 2020-12-31 12357709 frs-bus:OrdinaryShareClass5 2021-12-31 12357709 frs-bus:PreferenceShareClass1 2021-01-01 2021-12-31 12357709 frs-bus:PreferenceShareClass1 2020-12-31 12357709 frs-bus:PreferenceShareClass1 2021-12-31 12357709 frs-bus:PreferenceShareClass2 2021-01-01 2021-12-31 12357709 frs-bus:PreferenceShareClass2 2020-12-31 12357709 frs-bus:PreferenceShareClass2 2021-12-31 12357709 frs-bus:PreferenceShareClass3 2021-01-01 2021-12-31 12357709 frs-bus:PreferenceShareClass3 2020-12-31 12357709 frs-bus:PreferenceShareClass3 2021-12-31 12357709 frs-bus:PreferenceShareClass4 2021-01-01 2021-12-31 12357709 frs-bus:PreferenceShareClass4 2020-12-31 12357709 frs-bus:PreferenceShareClass4 2021-12-31 12357709 frs-bus:PreferenceShareClass5 2021-01-01 2021-12-31 12357709 frs-bus:PreferenceShareClass5 2020-12-31 12357709 frs-bus:PreferenceShareClass5 2021-12-31 12357709 1 2021-01-01 2021-12-31 12357709 1 2021-12-31 12357709 1 2021-01-01 2021-12-31 12357709 frs-core:LeasedAssets 2021-01-01 2021-12-31 12357709 frs-core:OwnedAssets 2021-01-01 2021-12-31 12357709 frs-core:CurrencyRisk 2021-01-01 2021-12-31 12357709 frs-core:MarketRisk 2021-01-01 2021-12-31 12357709 frs-core:InterestRateRisk 2021-01-01 2021-12-31 12357709 frs-core:DeferredTaxation 2021-01-01 2021-12-31 12357709 frs-core:DeferredTaxation 2020-12-31 12357709 frs-core:DeferredTaxation 2021-12-31 12357709 frs-core:OtherProvisionsContingentLiabilities 2021-01-01 2021-12-31 12357709 frs-core:OtherProvisionsContingentLiabilities 2020-12-31 12357709 frs-core:OtherProvisionsContingentLiabilities 2021-12-31 12357709 frs-core:ProvisionsDeferredTax 2021-12-31 12357709 frs-core:OtherDeferredTax 2021-12-31 12357709 frs-core:AcceleratedTaxDepreciationDeferredTax 2021-12-31 12357709 frs-core:TaxLossesCarry-forwardsDeferredTax 2021-12-31 12357709 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2021-12-31 12357709 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-01-01 2021-12-31 12357709 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2020-12-31 12357709 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-12-31 12357709 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-01-01 2021-12-31 12357709 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2020-12-31 12357709 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-12-31 12357709 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-01-01 2021-12-31 12357709 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2020-12-31 12357709 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-12-31 12357709 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2021-12-31 12357709 frs-core:RevaluationInvestmentPropertyDeferredTax 2021-12-31 12357709 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2021-12-31 12357709 frs-core:OtherPost-employmentBenefitsDeferredTax 2021-12-31 12357709 frs-core:Share-basedPaymentsDeferredTax 2021-12-31 12357709 frs-core:TaxCreditsDeferredTax 2021-12-31 12357709 frs-core:CostValuation 2020-12-31 12357709 frs-core:AdditionsToInvestments 2021-12-31 12357709 frs-core:DisposalsRepaymentsInvestments 2021-12-31 12357709 frs-core:RevaluationsIncreaseDecreaseInInvestments 2021-12-31 12357709 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2021-12-31 12357709 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2021-12-31 12357709 frs-core:OtherIncreaseDecreaseInInvestments 2021-12-31 12357709 frs-core:CostValuation 2021-12-31 12357709 frs-core:ProvisionsForImpairmentInvestments 2020-12-31 12357709 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2021-12-31 12357709 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2021-12-31 12357709 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2021-12-31 12357709 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2021-12-31 12357709 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2021-12-31 12357709 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2021-12-31 12357709 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2021-12-31 12357709 frs-core:ProvisionsForImpairmentInvestments 2021-12-31 12357709 frs-core:ListedExchangeTraded 2021-12-31 12357709 frs-core:ListedExchangeTraded 2020-12-31 12357709 frs-core:CostValuation frs-core:ListedExchangeTraded 2020-12-31 12357709 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2021-12-31 12357709 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2021-12-31 12357709 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-12-31 12357709 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2021-12-31 12357709 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-12-31 12357709 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-12-31 12357709 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-12-31 12357709 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2020-12-31 12357709 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 12357709 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 12357709 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 12357709 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 12357709 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2021-12-31 12357709 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 12357709 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 12357709 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 12357709 frs-core:UnlistedNon-exchangeTraded 2021-12-31 12357709 frs-core:UnlistedNon-exchangeTraded 2020-12-31 12357709 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2020-12-31 12357709 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 12357709 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 12357709 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 12357709 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 12357709 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 12357709 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 12357709 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-12-31 12357709 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2020-12-31 12357709 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 12357709 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 12357709 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 12357709 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 12357709 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2021-12-31 12357709 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 12357709 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 12357709 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 12357709 dpl-frs:CostSales 2021-01-01 2021-12-31 12357709 dpl-frs:CostSales 2020-12-31 12357709 dpl-frs:CostSales 2021-12-31 12357709 dpl-frs:DistributionCosts 2021-01-01 2021-12-31 12357709 dpl-frs:AdministrativeExpenses 2021-01-01 2021-12-31 12357709 frs-bus:Director1 2021-01-01 2021-12-31 12357709 frs-bus:Director1 2020-12-31 12357709 frs-bus:Director1 2021-12-31 12357709 frs-bus:Director2 2021-01-01 2021-12-31 12357709 frs-bus:Director2 2020-12-31 12357709 frs-bus:Director2 2021-12-31 12357709 frs-bus:Director3 2021-01-01 2021-12-31 12357709 frs-bus:Director3 2020-12-31 12357709 frs-bus:Director3 2021-12-31 12357709 frs-bus:Director4 2021-01-01 2021-12-31 12357709 frs-bus:Director4 2020-12-31 12357709 frs-bus:Director4 2021-12-31 12357709 frs-bus:Director5 2021-01-01 2021-12-31 12357709 frs-bus:Director5 2020-12-31 12357709 frs-bus:Director5 2021-12-31 12357709 frs-bus:Director6 2021-01-01 2021-12-31 12357709 frs-bus:Director6 2020-12-31 12357709 frs-bus:Director6 2021-12-31 12357709 frs-bus:CompanySecretary1 2021-01-01 2021-12-31 12357709 1 2021-01-01 2021-12-31 12357709 frs-core:CurrentFinancialInstruments 1 2021-12-31 12357709 frs-core:Non-currentFinancialInstruments 1 2021-12-31 12357709 2 2021-01-01 2021-12-31 12357709 frs-core:CurrentFinancialInstruments 2 2021-12-31 12357709 frs-core:Non-currentFinancialInstruments 2 2021-12-31 12357709 3 2021-01-01 2021-12-31 12357709 frs-core:CurrentFinancialInstruments 3 2021-12-31 12357709 frs-core:Non-currentFinancialInstruments 3 2021-12-31 12357709 4 2021-01-01 2021-12-31 12357709 frs-core:CurrentFinancialInstruments 4 2021-12-31 12357709 frs-core:Non-currentFinancialInstruments 4 2021-12-31 12357709 5 2021-01-01 2021-12-31 12357709 frs-core:CurrentFinancialInstruments 5 2021-12-31 12357709 frs-core:Non-currentFinancialInstruments 5 2021-12-31 12357709 6 2021-01-01 2021-12-31 12357709 frs-core:CurrentFinancialInstruments 6 2021-12-31 12357709 frs-core:Non-currentFinancialInstruments 6 2021-12-31 12357709 7 2021-01-01 2021-12-31 12357709 frs-core:CurrentFinancialInstruments 7 2021-12-31 12357709 frs-core:Non-currentFinancialInstruments 7 2021-12-31 12357709 8 2021-01-01 2021-12-31 12357709 frs-core:CurrentFinancialInstruments 8 2021-12-31 12357709 frs-core:Non-currentFinancialInstruments 8 2021-12-31 12357709 9 2021-01-01 2021-12-31 12357709 frs-core:CurrentFinancialInstruments 9 2021-12-31 12357709 frs-core:Non-currentFinancialInstruments 9 2021-12-31 12357709 10 2021-01-01 2021-12-31 12357709 frs-core:CurrentFinancialInstruments 10 2021-12-31 12357709 frs-core:Non-currentFinancialInstruments 10 2021-12-31 12357709 11 2021-01-01 2021-12-31 12357709 frs-core:CurrentFinancialInstruments 11 2021-12-31 12357709 frs-core:Non-currentFinancialInstruments 11 2021-12-31 12357709 12 2021-01-01 2021-12-31 12357709 frs-core:CurrentFinancialInstruments 12 2021-12-31 12357709 frs-core:Non-currentFinancialInstruments 12 2021-12-31 12357709 13 2021-01-01 2021-12-31 12357709 frs-core:CurrentFinancialInstruments 13 2021-12-31 12357709 frs-core:Non-currentFinancialInstruments 13 2021-12-31 12357709 14 2021-01-01 2021-12-31 12357709 frs-core:CurrentFinancialInstruments 14 2021-12-31 12357709 frs-core:Non-currentFinancialInstruments 14 2021-12-31 12357709 15 2021-01-01 2021-12-31 12357709 frs-core:CurrentFinancialInstruments 15 2021-12-31 12357709 frs-core:Non-currentFinancialInstruments 15 2021-12-31 12357709 16 2021-01-01 2021-12-31 12357709 frs-core:CurrentFinancialInstruments 16 2021-12-31 12357709 frs-core:Non-currentFinancialInstruments 16 2021-12-31 12357709 17 2021-01-01 2021-12-31 12357709 frs-core:CurrentFinancialInstruments 17 2021-12-31 12357709 frs-core:Non-currentFinancialInstruments 17 2021-12-31 12357709 18 2021-01-01 2021-12-31 12357709 frs-core:CurrentFinancialInstruments 18 2021-12-31 12357709 frs-core:Non-currentFinancialInstruments 18 2021-12-31 12357709 19 2021-01-01 2021-12-31 12357709 frs-core:CurrentFinancialInstruments 19 2021-12-31 12357709 frs-core:Non-currentFinancialInstruments 19 2021-12-31 12357709 20 2021-01-01 2021-12-31 12357709 frs-core:CurrentFinancialInstruments 20 2021-12-31 12357709 frs-core:Non-currentFinancialInstruments 20 2021-12-31 12357709 dpl-frs:Item1 2021-01-01 2021-12-31 12357709 dpl-frs:Item1 2020-12-31 12357709 dpl-frs:Item1 2021-12-31 12357709 dpl-frs:CostSales dpl-frs:Item1 2021-01-01 2021-12-31 12357709 dpl-frs:CostSales dpl-frs:Item1 2020-12-31 12357709 dpl-frs:CostSales dpl-frs:Item1 2021-12-31 12357709 dpl-frs:DistributionCosts dpl-frs:Item1 2021-01-01 2021-12-31 12357709 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-01-01 2021-12-31 12357709 dpl-frs:Item2 2021-01-01 2021-12-31 12357709 dpl-frs:Item2 2020-12-31 12357709 dpl-frs:Item2 2021-12-31 12357709 dpl-frs:CostSales dpl-frs:Item2 2021-01-01 2021-12-31 12357709 dpl-frs:CostSales dpl-frs:Item2 2020-12-31 12357709 dpl-frs:CostSales dpl-frs:Item2 2021-12-31 12357709 dpl-frs:DistributionCosts dpl-frs:Item2 2021-01-01 2021-12-31 12357709 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-01-01 2021-12-31 12357709 dpl-frs:Item3 2021-01-01 2021-12-31 12357709 dpl-frs:Item3 2020-12-31 12357709 dpl-frs:Item3 2021-12-31 12357709 dpl-frs:CostSales dpl-frs:Item3 2021-01-01 2021-12-31 12357709 dpl-frs:CostSales dpl-frs:Item3 2020-12-31 12357709 dpl-frs:CostSales dpl-frs:Item3 2021-12-31 12357709 dpl-frs:DistributionCosts dpl-frs:Item3 2021-01-01 2021-12-31 12357709 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-01-01 2021-12-31 12357709 dpl-frs:Item4 2021-01-01 2021-12-31 12357709 dpl-frs:Item4 2020-12-31 12357709 dpl-frs:Item4 2021-12-31 12357709 dpl-frs:CostSales dpl-frs:Item4 2021-01-01 2021-12-31 12357709 dpl-frs:CostSales dpl-frs:Item4 2020-12-31 12357709 dpl-frs:CostSales dpl-frs:Item4 2021-12-31 12357709 dpl-frs:DistributionCosts dpl-frs:Item4 2021-01-01 2021-12-31 12357709 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-01-01 2021-12-31 12357709 dpl-frs:Item5 2021-01-01 2021-12-31 12357709 dpl-frs:Item5 2020-12-31 12357709 dpl-frs:Item5 2021-12-31 12357709 dpl-frs:CostSales dpl-frs:Item5 2021-01-01 2021-12-31 12357709 dpl-frs:CostSales dpl-frs:Item5 2020-12-31 12357709 dpl-frs:CostSales dpl-frs:Item5 2021-12-31 12357709 dpl-frs:DistributionCosts dpl-frs:Item5 2021-01-01 2021-12-31 12357709 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-01-01 2021-12-31 12357709 dpl-frs:Item6 2021-01-01 2021-12-31 12357709 dpl-frs:Item6 2020-12-31 12357709 dpl-frs:Item6 2021-12-31 12357709 dpl-frs:CostSales dpl-frs:Item6 2021-01-01 2021-12-31 12357709 dpl-frs:CostSales dpl-frs:Item6 2020-12-31 12357709 dpl-frs:CostSales dpl-frs:Item6 2021-12-31 12357709 dpl-frs:DistributionCosts dpl-frs:Item6 2021-01-01 2021-12-31 12357709 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-01-01 2021-12-31 12357709 dpl-frs:Item7 2021-01-01 2021-12-31 12357709 dpl-frs:Item7 2020-12-31 12357709 dpl-frs:Item7 2021-12-31 12357709 dpl-frs:CostSales dpl-frs:Item7 2021-01-01 2021-12-31 12357709 dpl-frs:CostSales dpl-frs:Item7 2020-12-31 12357709 dpl-frs:CostSales dpl-frs:Item7 2021-12-31 12357709 dpl-frs:DistributionCosts dpl-frs:Item7 2021-01-01 2021-12-31 12357709 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-01-01 2021-12-31 12357709 dpl-frs:Item8 2021-01-01 2021-12-31 12357709 dpl-frs:Item8 2020-12-31 12357709 dpl-frs:Item8 2021-12-31 12357709 dpl-frs:CostSales dpl-frs:Item8 2021-01-01 2021-12-31 12357709 dpl-frs:CostSales dpl-frs:Item8 2020-12-31 12357709 dpl-frs:CostSales dpl-frs:Item8 2021-12-31 12357709 dpl-frs:DistributionCosts dpl-frs:Item8 2021-01-01 2021-12-31 12357709 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-01-01 2021-12-31 12357709 dpl-frs:Item9 2021-01-01 2021-12-31 12357709 dpl-frs:Item9 2020-12-31 12357709 dpl-frs:Item9 2021-12-31 12357709 dpl-frs:CostSales dpl-frs:Item9 2021-01-01 2021-12-31 12357709 dpl-frs:CostSales dpl-frs:Item9 2020-12-31 12357709 dpl-frs:CostSales dpl-frs:Item9 2021-12-31 12357709 dpl-frs:DistributionCosts dpl-frs:Item9 2021-01-01 2021-12-31 12357709 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-01-01 2021-12-31 12357709 dpl-frs:Item10 2021-01-01 2021-12-31 12357709 dpl-frs:Item10 2020-12-31 12357709 dpl-frs:Item10 2021-12-31 12357709 dpl-frs:CostSales dpl-frs:Item10 2021-01-01 2021-12-31 12357709 dpl-frs:CostSales dpl-frs:Item10 2020-12-31 12357709 dpl-frs:CostSales dpl-frs:Item10 2021-12-31 12357709 dpl-frs:DistributionCosts dpl-frs:Item10 2021-01-01 2021-12-31 12357709 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-01-01 2021-12-31 12357709 dpl-frs:Item11 2021-01-01 2021-12-31 12357709 dpl-frs:Item11 2020-12-31 12357709 dpl-frs:Item11 2021-12-31 12357709 dpl-frs:CostSales dpl-frs:Item11 2021-01-01 2021-12-31 12357709 dpl-frs:CostSales dpl-frs:Item11 2020-12-31 12357709 dpl-frs:CostSales dpl-frs:Item11 2021-12-31 12357709 dpl-frs:DistributionCosts dpl-frs:Item11 2021-01-01 2021-12-31 12357709 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-01-01 2021-12-31 12357709 dpl-frs:Item12 2021-01-01 2021-12-31 12357709 dpl-frs:Item12 2020-12-31 12357709 dpl-frs:Item12 2021-12-31 12357709 dpl-frs:CostSales dpl-frs:Item12 2021-01-01 2021-12-31 12357709 dpl-frs:CostSales dpl-frs:Item12 2020-12-31 12357709 dpl-frs:CostSales dpl-frs:Item12 2021-12-31 12357709 dpl-frs:DistributionCosts dpl-frs:Item12 2021-01-01 2021-12-31 12357709 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-01-01 2021-12-31 12357709 1 2021-01-01 2021-12-31 12357709 frs-countries:EnglandWales 2021-01-01 2021-12-31
Registered number: 12357709
Paga Group Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2022
Zenith Accounting & Business Solutions Ltd
Certified Accountants
DFO Consulting - Churchill House
120 Bunns Lane
Mill Hill
London
NW7 2AS
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3
Page 1
Balance Sheet
Registered number: 12357709
2022 2021
Notes £ £ £ £
FIXED ASSETS
Investments 36,176,222 35,788,668
36,176,222 35,788,668
CURRENT ASSETS
Debtors 1,800,102 1,735,047
Cash at bank 35 489,046
1,800,137 2,224,093
Creditors: Amounts Falling Due Within One Year (201,855 ) (460,154 )
NET CURRENT ASSETS (LIABILITIES) 1,598,282 1,763,939
TOTAL ASSETS LESS CURRENT LIABILITIES 37,774,504 37,552,607
Creditors: Amounts Falling Due After More Than One Year (2,286,588 ) (2,765,713 )
NET ASSETS 35,487,916 34,786,894
CAPITAL AND RESERVES
Called up share capital 3 1,222,155 459,174
Share premium 35,851,044 35,851,044
Profit and Loss Account (1,585,283 ) (1,523,324 )
SHAREHOLDERS' FUNDS 35,487,916 34,786,894
Page 1
Page 2
For the year ending 31 December 2022 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

The financial statements were approved by the board of directors on 8 March 2024 and were signed on its behalf by:

Mr Eyitayo Oviosu
Director
8 March 2024
The notes on page 3 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
1.2. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date.

Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

1.3. Taxation
Income tax expense represents the sum of the tax currently payable 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 year 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.
Current 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 tax is also recognised in other comprehensive income or directly in equity respectively.
1.4. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

1.5. Share Capital
Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 7 (2021: 7)
7 7
3. Share Capital
2022 2021
£ £
Allotted, Called up and fully paid 1,222,155 459,174
4. General Information
Paga Group Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12357709 . The registered office is 3 More London Riverside, London, SE1 2AQ.
Page 3