Acorah Software Products - Accounts Production 14.3.260 false true 31 December 2022 1 January 2022 false 1 January 2023 31 December 2023 31 December 2023 13063040 Miss Kelly Moralee iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13063040 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-12-31 13063040 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-12-31 13063040 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-12-31 13063040 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-12-31 13063040 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2023-01-01 2023-12-31 13063040 frs-core:AllSubsidiaries 2023-01-01 2023-12-31 13063040 frs-core:KeyManagementPersonnel 2023-01-01 2023-12-31 13063040 frs-core:EntitiesControlledByKeyManagementPersonnel 2023-01-01 2023-12-31 13063040 frs-core:OtherRelatedParties 2023-01-01 2023-12-31 13063040 2022-12-31 13063040 2023-12-31 13063040 2023-01-01 2023-12-31 13063040 frs-core:CurrentFinancialInstruments 2023-12-31 13063040 frs-core:CurrentFinancialInstruments 2023-01-01 2023-12-31 13063040 frs-core:Non-currentFinancialInstruments 2023-12-31 13063040 frs-core:Non-currentFinancialInstruments 2023-01-01 2023-12-31 13063040 frs-core:CurrentFinancialInstruments 2023-01-01 2023-12-31 13063040 frs-core:CurrentFinancialInstruments 2023-12-31 13063040 frs-core:AfterOneYear 2023-01-01 2023-12-31 13063040 frs-core:BetweenOneFiveYears 2023-01-01 2023-12-31 13063040 frs-core:BetweenOneFiveYears 2023-12-31 13063040 frs-core:ComputerEquipment 2023-12-31 13063040 frs-core:ComputerEquipment 2023-01-01 2023-12-31 13063040 frs-core:ComputerEquipment 2022-12-31 13063040 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-12-31 13063040 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-01-01 2023-12-31 13063040 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-12-31 13063040 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-12-31 13063040 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-01-01 2023-12-31 13063040 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-12-31 13063040 frs-core:FurnitureFittings 2023-12-31 13063040 frs-core:FurnitureFittings 2023-01-01 2023-12-31 13063040 frs-core:FurnitureFittings 2022-12-31 13063040 frs-core:NetGoodwill 2023-12-31 13063040 frs-core:NetGoodwill 2023-01-01 2023-12-31 13063040 frs-core:NetGoodwill 2022-12-31 13063040 frs-core:InvestmentPropertyIncludedWithinPPE 2023-12-31 13063040 frs-core:InvestmentPropertyIncludedWithinPPE 2023-01-01 2023-12-31 13063040 frs-core:InvestmentPropertyIncludedWithinPPE 2022-12-31 13063040 frs-core:LandBuildings 2023-12-31 13063040 frs-core:LandBuildings 2023-01-01 2023-12-31 13063040 frs-core:LandBuildings 2022-12-31 13063040 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-12-31 13063040 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-01-01 2023-12-31 13063040 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-12-31 13063040 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-12-31 13063040 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-01-01 2023-12-31 13063040 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-12-31 13063040 frs-core:MoreThanFiveYears 2023-01-01 2023-12-31 13063040 frs-core:MoreThanFiveYears 2023-12-31 13063040 frs-core:MotorVehicles 2023-12-31 13063040 frs-core:MotorVehicles 2023-01-01 2023-12-31 13063040 frs-core:MotorVehicles 2022-12-31 13063040 frs-core:OtherResidualIntangibleAssets 2023-12-31 13063040 frs-core:OtherResidualIntangibleAssets 2023-01-01 2023-12-31 13063040 frs-core:OtherResidualIntangibleAssets 2022-12-31 13063040 frs-core:PlantMachinery 2023-12-31 13063040 frs-core:PlantMachinery 2023-01-01 2023-12-31 13063040 frs-core:PlantMachinery 2022-12-31 13063040 frs-core:Secured 2023-12-31 13063040 frs-core:Unsecured 2023-12-31 13063040 frs-core:WithinOneYear 2023-01-01 2023-12-31 13063040 frs-core:WithinOneYear 2023-12-31 13063040 frs-core:CapitalRedemptionReserve 2023-01-01 2023-12-31 13063040 frs-core:CapitalRedemptionReserve 2022-12-31 13063040 frs-core:CapitalRedemptionReserve 2023-12-31 13063040 frs-core:OtherReservesSubtotal 2023-01-01 2023-12-31 13063040 frs-core:OtherReservesSubtotal 2022-12-31 13063040 frs-core:OtherReservesSubtotal 2023-12-31 13063040 frs-core:RevaluationReserve 2023-01-01 2023-12-31 13063040 frs-core:RevaluationReserve 2022-12-31 13063040 frs-core:RevaluationReserve 2023-12-31 13063040 frs-core:SharePremium 2023-01-01 2023-12-31 13063040 frs-core:SharePremium 2022-12-31 13063040 frs-core:SharePremium 2023-12-31 13063040 frs-core:ShareCapital 2023-01-01 2023-12-31 13063040 frs-core:ShareCapital 2022-12-31 13063040 frs-core:ShareCapital 2023-12-31 13063040 frs-core:RetainedEarningsAccumulatedLosses 2023-01-01 2023-12-31 13063040 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-12-31 13063040 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 13063040 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31 13063040 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 13063040 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-12-31 13063040 frs-countries:UnitedKingdom 2023-01-01 2023-12-31 13063040 frs-countries:Europe 2023-01-01 2023-12-31 13063040 frs-countries:NorthAmerica 2023-01-01 2023-12-31 13063040 frs-countries:SouthAmerica 2023-01-01 2023-12-31 13063040 frs-countries:Asia 2023-01-01 2023-12-31 13063040 frs-countries:RestWorldOutsideUK 2023-01-01 2023-12-31 13063040 frs-bus:HighestPaidDirector 2023-01-01 2023-12-31 13063040 frs-bus:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 13063040 frs-bus:CompanyLimitedByGuarantee 2023-01-01 2023-12-31 13063040 frs-bus:LimitedLiabilityPartnershipLLP 2023-01-01 2023-12-31 13063040 frs-bus:LimitedLiabilityPartnershipsSORP 2023-01-01 2023-12-31 13063040 frs-bus:FullAccounts 2023-01-01 2023-12-31 13063040 frs-bus:FilletedAccounts 2023-01-01 2023-12-31 13063040 frs-bus:AbridgedAccounts 2023-01-01 2023-12-31 13063040 frs-bus:FRS102 2023-01-01 2023-12-31 13063040 frs-bus:MediumEntities 2023-01-01 2023-12-31 13063040 frs-bus:SmallEntities 2023-01-01 2023-12-31 13063040 frs-bus:EntityHasNeverTraded 2023-01-01 2023-12-31 13063040 frs-bus:EntityNoLongerTradingButTradedInPast 2023-01-01 2023-12-31 13063040 frs-bus:Audited 2023-01-01 2023-12-31 13063040 frs-bus:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 13063040 frs-bus:AuditExemptWithAccountantsReport 2023-01-01 2023-12-31 13063040 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2023-01-01 2023-12-31 13063040 frs-bus:LargeCompaniesRegimeForAccounts 2023-01-01 2023-12-31 13063040 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2023-01-01 2023-12-31 13063040 frs-bus:SmallCompaniesRegimeForAccounts 2023-01-01 2023-12-31 13063040 frs-bus:LargeCompaniesRegimeForDirectorsReport 2023-01-01 2023-12-31 13063040 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2023-01-01 2023-12-31 13063040 frs-bus:SmallCompaniesRegimeForDirectorsReport 2023-01-01 2023-12-31 13063040 frs-bus:OrdinaryShareClass1 2023-01-01 2023-12-31 13063040 frs-bus:OrdinaryShareClass1 2022-12-31 13063040 frs-bus:OrdinaryShareClass1 2023-12-31 13063040 frs-bus:OrdinaryShareClass2 2023-01-01 2023-12-31 13063040 frs-bus:OrdinaryShareClass2 2022-12-31 13063040 frs-bus:OrdinaryShareClass2 2023-12-31 13063040 frs-bus:OrdinaryShareClass3 2023-01-01 2023-12-31 13063040 frs-bus:OrdinaryShareClass3 2022-12-31 13063040 frs-bus:OrdinaryShareClass3 2023-12-31 13063040 frs-bus:OrdinaryShareClass4 2023-01-01 2023-12-31 13063040 frs-bus:OrdinaryShareClass4 2022-12-31 13063040 frs-bus:OrdinaryShareClass4 2023-12-31 13063040 frs-bus:OrdinaryShareClass5 2023-01-01 2023-12-31 13063040 frs-bus:OrdinaryShareClass5 2022-12-31 13063040 frs-bus:OrdinaryShareClass5 2023-12-31 13063040 frs-bus:PreferenceShareClass1 2023-01-01 2023-12-31 13063040 frs-bus:PreferenceShareClass1 2022-12-31 13063040 frs-bus:PreferenceShareClass1 2023-12-31 13063040 frs-bus:PreferenceShareClass2 2023-01-01 2023-12-31 13063040 frs-bus:PreferenceShareClass2 2022-12-31 13063040 frs-bus:PreferenceShareClass2 2023-12-31 13063040 frs-bus:PreferenceShareClass3 2023-01-01 2023-12-31 13063040 frs-bus:PreferenceShareClass3 2022-12-31 13063040 frs-bus:PreferenceShareClass3 2023-12-31 13063040 frs-bus:PreferenceShareClass4 2023-01-01 2023-12-31 13063040 frs-bus:PreferenceShareClass4 2022-12-31 13063040 frs-bus:PreferenceShareClass4 2023-12-31 13063040 frs-bus:PreferenceShareClass5 2023-01-01 2023-12-31 13063040 frs-bus:PreferenceShareClass5 2022-12-31 13063040 frs-bus:PreferenceShareClass5 2023-12-31 13063040 1 2023-01-01 2023-12-31 13063040 1 2023-12-31 13063040 1 2023-01-01 2023-12-31 13063040 frs-core:LeasedAssets 2023-01-01 2023-12-31 13063040 frs-core:OwnedAssets 2023-01-01 2023-12-31 13063040 frs-core:CurrencyRisk 2023-01-01 2023-12-31 13063040 frs-core:MarketRisk 2023-01-01 2023-12-31 13063040 frs-core:InterestRateRisk 2023-01-01 2023-12-31 13063040 frs-core:DeferredTaxation 2023-01-01 2023-12-31 13063040 frs-core:DeferredTaxation 2022-12-31 13063040 frs-core:DeferredTaxation 2023-12-31 13063040 frs-core:OtherProvisionsContingentLiabilities 2023-01-01 2023-12-31 13063040 frs-core:OtherProvisionsContingentLiabilities 2022-12-31 13063040 frs-core:OtherProvisionsContingentLiabilities 2023-12-31 13063040 frs-core:ProvisionsDeferredTax 2023-12-31 13063040 frs-core:OtherDeferredTax 2023-12-31 13063040 frs-core:AcceleratedTaxDepreciationDeferredTax 2023-12-31 13063040 frs-core:TaxLossesCarry-forwardsDeferredTax 2023-12-31 13063040 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-12-31 13063040 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-01-01 2023-12-31 13063040 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-12-31 13063040 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-12-31 13063040 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-01-01 2023-12-31 13063040 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-12-31 13063040 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-12-31 13063040 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-01-01 2023-12-31 13063040 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-12-31 13063040 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-12-31 13063040 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-12-31 13063040 frs-core:RevaluationInvestmentPropertyDeferredTax 2023-12-31 13063040 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-12-31 13063040 frs-core:OtherPost-employmentBenefitsDeferredTax 2023-12-31 13063040 frs-core:Share-basedPaymentsDeferredTax 2023-12-31 13063040 frs-core:TaxCreditsDeferredTax 2023-12-31 13063040 frs-core:CostValuation 2022-12-31 13063040 frs-core:AdditionsToInvestments 2023-12-31 13063040 frs-core:DisposalsRepaymentsInvestments 2023-12-31 13063040 frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-12-31 13063040 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-12-31 13063040 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-12-31 13063040 frs-core:OtherIncreaseDecreaseInInvestments 2023-12-31 13063040 frs-core:CostValuation 2023-12-31 13063040 frs-core:ProvisionsForImpairmentInvestments 2022-12-31 13063040 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-12-31 13063040 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-12-31 13063040 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-12-31 13063040 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-12-31 13063040 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-12-31 13063040 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-12-31 13063040 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-12-31 13063040 frs-core:ProvisionsForImpairmentInvestments 2023-12-31 13063040 frs-core:ListedExchangeTraded 2023-12-31 13063040 frs-core:ListedExchangeTraded 2022-12-31 13063040 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-12-31 13063040 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-12-31 13063040 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-12-31 13063040 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-12-31 13063040 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-12-31 13063040 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-12-31 13063040 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-12-31 13063040 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-12-31 13063040 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 13063040 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-12-31 13063040 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-12-31 13063040 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-12-31 13063040 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-12-31 13063040 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-12-31 13063040 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-12-31 13063040 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-12-31 13063040 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-12-31 13063040 frs-core:UnlistedNon-exchangeTraded 2023-12-31 13063040 frs-core:UnlistedNon-exchangeTraded 2022-12-31 13063040 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-12-31 13063040 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 13063040 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 13063040 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 13063040 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 13063040 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 13063040 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 13063040 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-12-31 13063040 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 13063040 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 13063040 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 13063040 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 13063040 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 13063040 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-12-31 13063040 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 13063040 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 13063040 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 13063040 dpl-frs:CostSales 2023-01-01 2023-12-31 13063040 dpl-frs:CostSales 2022-12-31 13063040 dpl-frs:CostSales 2023-12-31 13063040 dpl-frs:DistributionCosts 2023-01-01 2023-12-31 13063040 dpl-frs:AdministrativeExpenses 2023-01-01 2023-12-31 13063040 frs-bus:Director1 2023-01-01 2023-12-31 13063040 frs-bus:Director1 2022-12-31 13063040 frs-bus:Director1 2023-12-31 13063040 1 2023-01-01 2023-12-31 13063040 frs-core:CurrentFinancialInstruments 1 2023-12-31 13063040 frs-core:Non-currentFinancialInstruments 1 2023-12-31 13063040 2 2023-01-01 2023-12-31 13063040 frs-core:CurrentFinancialInstruments 2 2023-12-31 13063040 frs-core:Non-currentFinancialInstruments 2 2023-12-31 13063040 3 2023-01-01 2023-12-31 13063040 frs-core:CurrentFinancialInstruments 3 2023-12-31 13063040 frs-core:Non-currentFinancialInstruments 3 2023-12-31 13063040 4 2023-01-01 2023-12-31 13063040 frs-core:CurrentFinancialInstruments 4 2023-12-31 13063040 frs-core:Non-currentFinancialInstruments 4 2023-12-31 13063040 5 2023-01-01 2023-12-31 13063040 frs-core:CurrentFinancialInstruments 5 2023-12-31 13063040 frs-core:Non-currentFinancialInstruments 5 2023-12-31 13063040 6 2023-01-01 2023-12-31 13063040 frs-core:CurrentFinancialInstruments 6 2023-12-31 13063040 frs-core:Non-currentFinancialInstruments 6 2023-12-31 13063040 7 2023-01-01 2023-12-31 13063040 frs-core:CurrentFinancialInstruments 7 2023-12-31 13063040 frs-core:Non-currentFinancialInstruments 7 2023-12-31 13063040 8 2023-01-01 2023-12-31 13063040 frs-core:CurrentFinancialInstruments 8 2023-12-31 13063040 frs-core:Non-currentFinancialInstruments 8 2023-12-31 13063040 9 2023-01-01 2023-12-31 13063040 frs-core:CurrentFinancialInstruments 9 2023-12-31 13063040 frs-core:Non-currentFinancialInstruments 9 2023-12-31 13063040 10 2023-01-01 2023-12-31 13063040 frs-core:CurrentFinancialInstruments 10 2023-12-31 13063040 frs-core:Non-currentFinancialInstruments 10 2023-12-31 13063040 11 2023-01-01 2023-12-31 13063040 frs-core:CurrentFinancialInstruments 11 2023-12-31 13063040 frs-core:Non-currentFinancialInstruments 11 2023-12-31 13063040 12 2023-01-01 2023-12-31 13063040 frs-core:CurrentFinancialInstruments 12 2023-12-31 13063040 frs-core:Non-currentFinancialInstruments 12 2023-12-31 13063040 13 2023-01-01 2023-12-31 13063040 frs-core:CurrentFinancialInstruments 13 2023-12-31 13063040 frs-core:Non-currentFinancialInstruments 13 2023-12-31 13063040 14 2023-01-01 2023-12-31 13063040 frs-core:CurrentFinancialInstruments 14 2023-12-31 13063040 frs-core:Non-currentFinancialInstruments 14 2023-12-31 13063040 15 2023-01-01 2023-12-31 13063040 frs-core:CurrentFinancialInstruments 15 2023-12-31 13063040 frs-core:Non-currentFinancialInstruments 15 2023-12-31 13063040 16 2023-01-01 2023-12-31 13063040 frs-core:CurrentFinancialInstruments 16 2023-12-31 13063040 frs-core:Non-currentFinancialInstruments 16 2023-12-31 13063040 17 2023-01-01 2023-12-31 13063040 frs-core:CurrentFinancialInstruments 17 2023-12-31 13063040 frs-core:Non-currentFinancialInstruments 17 2023-12-31 13063040 18 2023-01-01 2023-12-31 13063040 frs-core:CurrentFinancialInstruments 18 2023-12-31 13063040 frs-core:Non-currentFinancialInstruments 18 2023-12-31 13063040 19 2023-01-01 2023-12-31 13063040 frs-core:CurrentFinancialInstruments 19 2023-12-31 13063040 frs-core:Non-currentFinancialInstruments 19 2023-12-31 13063040 20 2023-01-01 2023-12-31 13063040 frs-core:CurrentFinancialInstruments 20 2023-12-31 13063040 frs-core:Non-currentFinancialInstruments 20 2023-12-31 13063040 dpl-frs:Item1 2023-01-01 2023-12-31 13063040 dpl-frs:Item1 2022-12-31 13063040 dpl-frs:Item1 2023-12-31 13063040 dpl-frs:CostSales dpl-frs:Item1 2023-01-01 2023-12-31 13063040 dpl-frs:CostSales dpl-frs:Item1 2022-12-31 13063040 dpl-frs:CostSales dpl-frs:Item1 2023-12-31 13063040 dpl-frs:DistributionCosts dpl-frs:Item1 2023-01-01 2023-12-31 13063040 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2023-01-01 2023-12-31 13063040 dpl-frs:Item2 2023-01-01 2023-12-31 13063040 dpl-frs:Item2 2022-12-31 13063040 dpl-frs:Item2 2023-12-31 13063040 dpl-frs:CostSales dpl-frs:Item2 2023-01-01 2023-12-31 13063040 dpl-frs:CostSales dpl-frs:Item2 2022-12-31 13063040 dpl-frs:CostSales dpl-frs:Item2 2023-12-31 13063040 dpl-frs:DistributionCosts dpl-frs:Item2 2023-01-01 2023-12-31 13063040 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2023-01-01 2023-12-31 13063040 dpl-frs:Item3 2023-01-01 2023-12-31 13063040 dpl-frs:Item3 2022-12-31 13063040 dpl-frs:Item3 2023-12-31 13063040 dpl-frs:CostSales dpl-frs:Item3 2023-01-01 2023-12-31 13063040 dpl-frs:CostSales dpl-frs:Item3 2022-12-31 13063040 dpl-frs:CostSales dpl-frs:Item3 2023-12-31 13063040 dpl-frs:DistributionCosts dpl-frs:Item3 2023-01-01 2023-12-31 13063040 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2023-01-01 2023-12-31 13063040 dpl-frs:Item4 2023-01-01 2023-12-31 13063040 dpl-frs:Item4 2022-12-31 13063040 dpl-frs:Item4 2023-12-31 13063040 dpl-frs:CostSales dpl-frs:Item4 2023-01-01 2023-12-31 13063040 dpl-frs:CostSales dpl-frs:Item4 2022-12-31 13063040 dpl-frs:CostSales dpl-frs:Item4 2023-12-31 13063040 dpl-frs:DistributionCosts dpl-frs:Item4 2023-01-01 2023-12-31 13063040 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2023-01-01 2023-12-31 13063040 dpl-frs:Item5 2023-01-01 2023-12-31 13063040 dpl-frs:Item5 2022-12-31 13063040 dpl-frs:Item5 2023-12-31 13063040 dpl-frs:CostSales dpl-frs:Item5 2023-01-01 2023-12-31 13063040 dpl-frs:CostSales dpl-frs:Item5 2022-12-31 13063040 dpl-frs:CostSales dpl-frs:Item5 2023-12-31 13063040 dpl-frs:DistributionCosts dpl-frs:Item5 2023-01-01 2023-12-31 13063040 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2023-01-01 2023-12-31 13063040 dpl-frs:Item6 2023-01-01 2023-12-31 13063040 dpl-frs:Item6 2022-12-31 13063040 dpl-frs:Item6 2023-12-31 13063040 dpl-frs:CostSales dpl-frs:Item6 2023-01-01 2023-12-31 13063040 dpl-frs:CostSales dpl-frs:Item6 2022-12-31 13063040 dpl-frs:CostSales dpl-frs:Item6 2023-12-31 13063040 dpl-frs:DistributionCosts dpl-frs:Item6 2023-01-01 2023-12-31 13063040 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2023-01-01 2023-12-31 13063040 dpl-frs:Item7 2023-01-01 2023-12-31 13063040 dpl-frs:Item7 2022-12-31 13063040 dpl-frs:Item7 2023-12-31 13063040 dpl-frs:CostSales dpl-frs:Item7 2023-01-01 2023-12-31 13063040 dpl-frs:CostSales dpl-frs:Item7 2022-12-31 13063040 dpl-frs:CostSales dpl-frs:Item7 2023-12-31 13063040 dpl-frs:DistributionCosts dpl-frs:Item7 2023-01-01 2023-12-31 13063040 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2023-01-01 2023-12-31 13063040 dpl-frs:Item8 2023-01-01 2023-12-31 13063040 dpl-frs:Item8 2022-12-31 13063040 dpl-frs:Item8 2023-12-31 13063040 dpl-frs:CostSales dpl-frs:Item8 2023-01-01 2023-12-31 13063040 dpl-frs:CostSales dpl-frs:Item8 2022-12-31 13063040 dpl-frs:CostSales dpl-frs:Item8 2023-12-31 13063040 dpl-frs:DistributionCosts dpl-frs:Item8 2023-01-01 2023-12-31 13063040 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2023-01-01 2023-12-31 13063040 dpl-frs:Item9 2023-01-01 2023-12-31 13063040 dpl-frs:Item9 2022-12-31 13063040 dpl-frs:Item9 2023-12-31 13063040 dpl-frs:CostSales dpl-frs:Item9 2023-01-01 2023-12-31 13063040 dpl-frs:CostSales dpl-frs:Item9 2022-12-31 13063040 dpl-frs:CostSales dpl-frs:Item9 2023-12-31 13063040 dpl-frs:DistributionCosts dpl-frs:Item9 2023-01-01 2023-12-31 13063040 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2023-01-01 2023-12-31 13063040 dpl-frs:Item10 2023-01-01 2023-12-31 13063040 dpl-frs:Item10 2022-12-31 13063040 dpl-frs:Item10 2023-12-31 13063040 dpl-frs:CostSales dpl-frs:Item10 2023-01-01 2023-12-31 13063040 dpl-frs:CostSales dpl-frs:Item10 2022-12-31 13063040 dpl-frs:CostSales dpl-frs:Item10 2023-12-31 13063040 dpl-frs:DistributionCosts dpl-frs:Item10 2023-01-01 2023-12-31 13063040 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2023-01-01 2023-12-31 13063040 dpl-frs:Item11 2023-01-01 2023-12-31 13063040 dpl-frs:Item11 2022-12-31 13063040 dpl-frs:Item11 2023-12-31 13063040 dpl-frs:CostSales dpl-frs:Item11 2023-01-01 2023-12-31 13063040 dpl-frs:CostSales dpl-frs:Item11 2022-12-31 13063040 dpl-frs:CostSales dpl-frs:Item11 2023-12-31 13063040 dpl-frs:DistributionCosts dpl-frs:Item11 2023-01-01 2023-12-31 13063040 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2023-01-01 2023-12-31 13063040 dpl-frs:Item12 2023-01-01 2023-12-31 13063040 dpl-frs:Item12 2022-12-31 13063040 dpl-frs:Item12 2023-12-31 13063040 dpl-frs:CostSales dpl-frs:Item12 2023-01-01 2023-12-31 13063040 dpl-frs:CostSales dpl-frs:Item12 2022-12-31 13063040 dpl-frs:CostSales dpl-frs:Item12 2023-12-31 13063040 dpl-frs:DistributionCosts dpl-frs:Item12 2023-01-01 2023-12-31 13063040 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2023-01-01 2023-12-31 13063040 1 2023-01-01 2023-12-31 13063040 frs-countries:EnglandWales 2023-01-01 2023-12-31 13063040 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-12-31 13063040 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-12-31 13063040 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-12-31 13063040 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-12-31 13063040 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-01-01 2022-12-31 13063040 frs-core:AllSubsidiaries 2022-01-01 2022-12-31 13063040 frs-core:KeyManagementPersonnel 2022-01-01 2022-12-31 13063040 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-01-01 2022-12-31 13063040 frs-core:OtherRelatedParties 2022-01-01 2022-12-31 13063040 2021-12-31 13063040 2022-12-31 13063040 2022-01-01 2022-12-31 13063040 frs-core:CurrentFinancialInstruments 2022-12-31 13063040 frs-core:CurrentFinancialInstruments 2022-01-01 2022-12-31 13063040 frs-core:Non-currentFinancialInstruments 2022-12-31 13063040 frs-core:Non-currentFinancialInstruments 2022-01-01 2022-12-31 13063040 frs-core:CurrentFinancialInstruments 2022-01-01 2022-12-31 13063040 frs-core:CurrentFinancialInstruments 2022-12-31 13063040 frs-core:AfterOneYear 2022-01-01 2022-12-31 13063040 frs-core:BetweenOneFiveYears 2022-01-01 2022-12-31 13063040 frs-core:BetweenOneFiveYears 2022-12-31 13063040 frs-core:ComputerEquipment 2022-12-31 13063040 frs-core:ComputerEquipment 2022-01-01 2022-12-31 13063040 frs-core:ComputerEquipment 2021-12-31 13063040 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-12-31 13063040 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-01-01 2022-12-31 13063040 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-12-31 13063040 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-12-31 13063040 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-01-01 2022-12-31 13063040 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-12-31 13063040 frs-core:FurnitureFittings 2022-12-31 13063040 frs-core:FurnitureFittings 2022-01-01 2022-12-31 13063040 frs-core:FurnitureFittings 2021-12-31 13063040 frs-core:NetGoodwill 2022-12-31 13063040 frs-core:NetGoodwill 2022-01-01 2022-12-31 13063040 frs-core:NetGoodwill 2021-12-31 13063040 frs-core:InvestmentPropertyIncludedWithinPPE 2022-12-31 13063040 frs-core:InvestmentPropertyIncludedWithinPPE 2022-01-01 2022-12-31 13063040 frs-core:InvestmentPropertyIncludedWithinPPE 2021-12-31 13063040 frs-core:LandBuildings 2022-12-31 13063040 frs-core:LandBuildings 2022-01-01 2022-12-31 13063040 frs-core:LandBuildings 2021-12-31 13063040 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-12-31 13063040 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-01-01 2022-12-31 13063040 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-12-31 13063040 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-12-31 13063040 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-01-01 2022-12-31 13063040 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-12-31 13063040 frs-core:MoreThanFiveYears 2022-01-01 2022-12-31 13063040 frs-core:MoreThanFiveYears 2022-12-31 13063040 frs-core:MotorVehicles 2022-12-31 13063040 frs-core:MotorVehicles 2022-01-01 2022-12-31 13063040 frs-core:MotorVehicles 2021-12-31 13063040 frs-core:OtherResidualIntangibleAssets 2022-12-31 13063040 frs-core:OtherResidualIntangibleAssets 2022-01-01 2022-12-31 13063040 frs-core:OtherResidualIntangibleAssets 2021-12-31 13063040 frs-core:PlantMachinery 2022-12-31 13063040 frs-core:PlantMachinery 2022-01-01 2022-12-31 13063040 frs-core:PlantMachinery 2021-12-31 13063040 frs-core:Secured 2022-12-31 13063040 frs-core:Unsecured 2022-12-31 13063040 frs-core:WithinOneYear 2022-01-01 2022-12-31 13063040 frs-core:WithinOneYear 2022-12-31 13063040 frs-core:CapitalRedemptionReserve 2022-01-01 2022-12-31 13063040 frs-core:CapitalRedemptionReserve 2021-12-31 13063040 frs-core:CapitalRedemptionReserve 2022-12-31 13063040 frs-core:OtherReservesSubtotal 2022-01-01 2022-12-31 13063040 frs-core:OtherReservesSubtotal 2021-12-31 13063040 frs-core:OtherReservesSubtotal 2022-12-31 13063040 frs-core:RevaluationReserve 2022-01-01 2022-12-31 13063040 frs-core:RevaluationReserve 2021-12-31 13063040 frs-core:RevaluationReserve 2022-12-31 13063040 frs-core:SharePremium 2022-01-01 2022-12-31 13063040 frs-core:SharePremium 2021-12-31 13063040 frs-core:SharePremium 2022-12-31 13063040 frs-core:ShareCapital 2022-01-01 2022-12-31 13063040 frs-core:ShareCapital 2021-12-31 13063040 frs-core:ShareCapital 2022-12-31 13063040 frs-core:RetainedEarningsAccumulatedLosses 2022-01-01 2022-12-31 13063040 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-12-31 13063040 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31 13063040 frs-core:RetainedEarningsAccumulatedLosses 2021-12-31 13063040 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31 13063040 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-12-31 13063040 frs-countries:UnitedKingdom 2022-01-01 2022-12-31 13063040 frs-countries:Europe 2022-01-01 2022-12-31 13063040 frs-countries:NorthAmerica 2022-01-01 2022-12-31 13063040 frs-countries:SouthAmerica 2022-01-01 2022-12-31 13063040 frs-countries:Asia 2022-01-01 2022-12-31 13063040 frs-countries:RestWorldOutsideUK 2022-01-01 2022-12-31 13063040 frs-bus:HighestPaidDirector 2022-01-01 2022-12-31 13063040 frs-bus:PrivateLimitedCompanyLtd 2022-01-01 2022-12-31 13063040 frs-bus:CompanyLimitedByGuarantee 2022-01-01 2022-12-31 13063040 frs-bus:LimitedLiabilityPartnershipLLP 2022-01-01 2022-12-31 13063040 frs-bus:LimitedLiabilityPartnershipsSORP 2022-01-01 2022-12-31 13063040 frs-bus:FullAccounts 2022-01-01 2022-12-31 13063040 frs-bus:FilletedAccounts 2022-01-01 2022-12-31 13063040 frs-bus:AbridgedAccounts 2022-01-01 2022-12-31 13063040 frs-bus:FRS102 2022-01-01 2022-12-31 13063040 frs-bus:MediumEntities 2022-01-01 2022-12-31 13063040 frs-bus:SmallEntities 2022-01-01 2022-12-31 13063040 frs-bus:EntityHasNeverTraded 2022-01-01 2022-12-31 13063040 frs-bus:EntityNoLongerTradingButTradedInPast 2022-01-01 2022-12-31 13063040 frs-bus:Audited 2022-01-01 2022-12-31 13063040 frs-bus:AuditExempt-NoAccountantsReport 2022-01-01 2022-12-31 13063040 frs-bus:AuditExemptWithAccountantsReport 2022-01-01 2022-12-31 13063040 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-01-01 2022-12-31 13063040 frs-bus:LargeCompaniesRegimeForAccounts 2022-01-01 2022-12-31 13063040 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-01-01 2022-12-31 13063040 frs-bus:SmallCompaniesRegimeForAccounts 2022-01-01 2022-12-31 13063040 frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-01-01 2022-12-31 13063040 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-01-01 2022-12-31 13063040 frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-01-01 2022-12-31 13063040 frs-bus:OrdinaryShareClass1 2022-01-01 2022-12-31 13063040 frs-bus:OrdinaryShareClass1 2021-12-31 13063040 frs-bus:OrdinaryShareClass1 2022-12-31 13063040 frs-bus:OrdinaryShareClass2 2022-01-01 2022-12-31 13063040 frs-bus:OrdinaryShareClass2 2021-12-31 13063040 frs-bus:OrdinaryShareClass2 2022-12-31 13063040 frs-bus:OrdinaryShareClass3 2022-01-01 2022-12-31 13063040 frs-bus:OrdinaryShareClass3 2021-12-31 13063040 frs-bus:OrdinaryShareClass3 2022-12-31 13063040 frs-bus:OrdinaryShareClass4 2022-01-01 2022-12-31 13063040 frs-bus:OrdinaryShareClass4 2021-12-31 13063040 frs-bus:OrdinaryShareClass4 2022-12-31 13063040 frs-bus:OrdinaryShareClass5 2022-01-01 2022-12-31 13063040 frs-bus:OrdinaryShareClass5 2021-12-31 13063040 frs-bus:OrdinaryShareClass5 2022-12-31 13063040 frs-bus:PreferenceShareClass1 2022-01-01 2022-12-31 13063040 frs-bus:PreferenceShareClass1 2021-12-31 13063040 frs-bus:PreferenceShareClass1 2022-12-31 13063040 frs-bus:PreferenceShareClass2 2022-01-01 2022-12-31 13063040 frs-bus:PreferenceShareClass2 2021-12-31 13063040 frs-bus:PreferenceShareClass2 2022-12-31 13063040 frs-bus:PreferenceShareClass3 2022-01-01 2022-12-31 13063040 frs-bus:PreferenceShareClass3 2021-12-31 13063040 frs-bus:PreferenceShareClass3 2022-12-31 13063040 frs-bus:PreferenceShareClass4 2022-01-01 2022-12-31 13063040 frs-bus:PreferenceShareClass4 2021-12-31 13063040 frs-bus:PreferenceShareClass4 2022-12-31 13063040 frs-bus:PreferenceShareClass5 2022-01-01 2022-12-31 13063040 frs-bus:PreferenceShareClass5 2021-12-31 13063040 frs-bus:PreferenceShareClass5 2022-12-31 13063040 1 2022-01-01 2022-12-31 13063040 1 2022-12-31 13063040 1 2022-01-01 2022-12-31 13063040 frs-core:LeasedAssets 2022-01-01 2022-12-31 13063040 frs-core:OwnedAssets 2022-01-01 2022-12-31 13063040 frs-core:CurrencyRisk 2022-01-01 2022-12-31 13063040 frs-core:MarketRisk 2022-01-01 2022-12-31 13063040 frs-core:InterestRateRisk 2022-01-01 2022-12-31 13063040 frs-core:DeferredTaxation 2022-01-01 2022-12-31 13063040 frs-core:DeferredTaxation 2021-12-31 13063040 frs-core:DeferredTaxation 2022-12-31 13063040 frs-core:OtherProvisionsContingentLiabilities 2022-01-01 2022-12-31 13063040 frs-core:OtherProvisionsContingentLiabilities 2021-12-31 13063040 frs-core:OtherProvisionsContingentLiabilities 2022-12-31 13063040 frs-core:ProvisionsDeferredTax 2022-12-31 13063040 frs-core:OtherDeferredTax 2022-12-31 13063040 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-12-31 13063040 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-12-31 13063040 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-12-31 13063040 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-01-01 2022-12-31 13063040 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-12-31 13063040 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-12-31 13063040 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-01-01 2022-12-31 13063040 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-12-31 13063040 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-12-31 13063040 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-01-01 2022-12-31 13063040 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-12-31 13063040 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-12-31 13063040 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-12-31 13063040 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-12-31 13063040 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-12-31 13063040 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-12-31 13063040 frs-core:Share-basedPaymentsDeferredTax 2022-12-31 13063040 frs-core:TaxCreditsDeferredTax 2022-12-31 13063040 frs-core:CostValuation 2021-12-31 13063040 frs-core:AdditionsToInvestments 2022-12-31 13063040 frs-core:DisposalsRepaymentsInvestments 2022-12-31 13063040 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-12-31 13063040 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-12-31 13063040 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-12-31 13063040 frs-core:OtherIncreaseDecreaseInInvestments 2022-12-31 13063040 frs-core:CostValuation 2022-12-31 13063040 frs-core:ProvisionsForImpairmentInvestments 2021-12-31 13063040 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-12-31 13063040 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-12-31 13063040 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-12-31 13063040 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-12-31 13063040 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-12-31 13063040 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-12-31 13063040 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-12-31 13063040 frs-core:ProvisionsForImpairmentInvestments 2022-12-31 13063040 frs-core:ListedExchangeTraded 2022-12-31 13063040 frs-core:ListedExchangeTraded 2021-12-31 13063040 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-12-31 13063040 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-12-31 13063040 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-12-31 13063040 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-12-31 13063040 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-12-31 13063040 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-12-31 13063040 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-12-31 13063040 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-12-31 13063040 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 13063040 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 13063040 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 13063040 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 13063040 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 13063040 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-12-31 13063040 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 13063040 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 13063040 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 13063040 frs-core:UnlistedNon-exchangeTraded 2022-12-31 13063040 frs-core:UnlistedNon-exchangeTraded 2021-12-31 13063040 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-12-31 13063040 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 13063040 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 13063040 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 13063040 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 13063040 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 13063040 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 13063040 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-12-31 13063040 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 13063040 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 13063040 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 13063040 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 13063040 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 13063040 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-12-31 13063040 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 13063040 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 13063040 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 13063040 dpl-frs:CostSales 2022-01-01 2022-12-31 13063040 dpl-frs:CostSales 2021-12-31 13063040 dpl-frs:CostSales 2022-12-31 13063040 dpl-frs:DistributionCosts 2022-01-01 2022-12-31 13063040 dpl-frs:AdministrativeExpenses 2022-01-01 2022-12-31 13063040 frs-bus:Director1 2022-01-01 2022-12-31 13063040 frs-bus:Director1 2021-12-31 13063040 frs-bus:Director1 2022-12-31 13063040 1 2022-01-01 2022-12-31 13063040 frs-core:CurrentFinancialInstruments 1 2022-12-31 13063040 frs-core:Non-currentFinancialInstruments 1 2022-12-31 13063040 2 2022-01-01 2022-12-31 13063040 frs-core:CurrentFinancialInstruments 2 2022-12-31 13063040 frs-core:Non-currentFinancialInstruments 2 2022-12-31 13063040 3 2022-01-01 2022-12-31 13063040 frs-core:CurrentFinancialInstruments 3 2022-12-31 13063040 frs-core:Non-currentFinancialInstruments 3 2022-12-31 13063040 4 2022-01-01 2022-12-31 13063040 frs-core:CurrentFinancialInstruments 4 2022-12-31 13063040 frs-core:Non-currentFinancialInstruments 4 2022-12-31 13063040 5 2022-01-01 2022-12-31 13063040 frs-core:CurrentFinancialInstruments 5 2022-12-31 13063040 frs-core:Non-currentFinancialInstruments 5 2022-12-31 13063040 6 2022-01-01 2022-12-31 13063040 frs-core:CurrentFinancialInstruments 6 2022-12-31 13063040 frs-core:Non-currentFinancialInstruments 6 2022-12-31 13063040 7 2022-01-01 2022-12-31 13063040 frs-core:CurrentFinancialInstruments 7 2022-12-31 13063040 frs-core:Non-currentFinancialInstruments 7 2022-12-31 13063040 8 2022-01-01 2022-12-31 13063040 frs-core:CurrentFinancialInstruments 8 2022-12-31 13063040 frs-core:Non-currentFinancialInstruments 8 2022-12-31 13063040 9 2022-01-01 2022-12-31 13063040 frs-core:CurrentFinancialInstruments 9 2022-12-31 13063040 frs-core:Non-currentFinancialInstruments 9 2022-12-31 13063040 10 2022-01-01 2022-12-31 13063040 frs-core:CurrentFinancialInstruments 10 2022-12-31 13063040 frs-core:Non-currentFinancialInstruments 10 2022-12-31 13063040 11 2022-01-01 2022-12-31 13063040 frs-core:CurrentFinancialInstruments 11 2022-12-31 13063040 frs-core:Non-currentFinancialInstruments 11 2022-12-31 13063040 12 2022-01-01 2022-12-31 13063040 frs-core:CurrentFinancialInstruments 12 2022-12-31 13063040 frs-core:Non-currentFinancialInstruments 12 2022-12-31 13063040 13 2022-01-01 2022-12-31 13063040 frs-core:CurrentFinancialInstruments 13 2022-12-31 13063040 frs-core:Non-currentFinancialInstruments 13 2022-12-31 13063040 14 2022-01-01 2022-12-31 13063040 frs-core:CurrentFinancialInstruments 14 2022-12-31 13063040 frs-core:Non-currentFinancialInstruments 14 2022-12-31 13063040 15 2022-01-01 2022-12-31 13063040 frs-core:CurrentFinancialInstruments 15 2022-12-31 13063040 frs-core:Non-currentFinancialInstruments 15 2022-12-31 13063040 16 2022-01-01 2022-12-31 13063040 frs-core:CurrentFinancialInstruments 16 2022-12-31 13063040 frs-core:Non-currentFinancialInstruments 16 2022-12-31 13063040 17 2022-01-01 2022-12-31 13063040 frs-core:CurrentFinancialInstruments 17 2022-12-31 13063040 frs-core:Non-currentFinancialInstruments 17 2022-12-31 13063040 18 2022-01-01 2022-12-31 13063040 frs-core:CurrentFinancialInstruments 18 2022-12-31 13063040 frs-core:Non-currentFinancialInstruments 18 2022-12-31 13063040 19 2022-01-01 2022-12-31 13063040 frs-core:CurrentFinancialInstruments 19 2022-12-31 13063040 frs-core:Non-currentFinancialInstruments 19 2022-12-31 13063040 20 2022-01-01 2022-12-31 13063040 frs-core:CurrentFinancialInstruments 20 2022-12-31 13063040 frs-core:Non-currentFinancialInstruments 20 2022-12-31 13063040 dpl-frs:Item1 2022-01-01 2022-12-31 13063040 dpl-frs:Item1 2021-12-31 13063040 dpl-frs:Item1 2022-12-31 13063040 dpl-frs:CostSales dpl-frs:Item1 2022-01-01 2022-12-31 13063040 dpl-frs:CostSales dpl-frs:Item1 2021-12-31 13063040 dpl-frs:CostSales dpl-frs:Item1 2022-12-31 13063040 dpl-frs:DistributionCosts dpl-frs:Item1 2022-01-01 2022-12-31 13063040 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-01-01 2022-12-31 13063040 dpl-frs:Item2 2022-01-01 2022-12-31 13063040 dpl-frs:Item2 2021-12-31 13063040 dpl-frs:Item2 2022-12-31 13063040 dpl-frs:CostSales dpl-frs:Item2 2022-01-01 2022-12-31 13063040 dpl-frs:CostSales dpl-frs:Item2 2021-12-31 13063040 dpl-frs:CostSales dpl-frs:Item2 2022-12-31 13063040 dpl-frs:DistributionCosts dpl-frs:Item2 2022-01-01 2022-12-31 13063040 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-01-01 2022-12-31 13063040 dpl-frs:Item3 2022-01-01 2022-12-31 13063040 dpl-frs:Item3 2021-12-31 13063040 dpl-frs:Item3 2022-12-31 13063040 dpl-frs:CostSales dpl-frs:Item3 2022-01-01 2022-12-31 13063040 dpl-frs:CostSales dpl-frs:Item3 2021-12-31 13063040 dpl-frs:CostSales dpl-frs:Item3 2022-12-31 13063040 dpl-frs:DistributionCosts dpl-frs:Item3 2022-01-01 2022-12-31 13063040 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-01-01 2022-12-31 13063040 dpl-frs:Item4 2022-01-01 2022-12-31 13063040 dpl-frs:Item4 2021-12-31 13063040 dpl-frs:Item4 2022-12-31 13063040 dpl-frs:CostSales dpl-frs:Item4 2022-01-01 2022-12-31 13063040 dpl-frs:CostSales dpl-frs:Item4 2021-12-31 13063040 dpl-frs:CostSales dpl-frs:Item4 2022-12-31 13063040 dpl-frs:DistributionCosts dpl-frs:Item4 2022-01-01 2022-12-31 13063040 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-01-01 2022-12-31 13063040 dpl-frs:Item5 2022-01-01 2022-12-31 13063040 dpl-frs:Item5 2021-12-31 13063040 dpl-frs:Item5 2022-12-31 13063040 dpl-frs:CostSales dpl-frs:Item5 2022-01-01 2022-12-31 13063040 dpl-frs:CostSales dpl-frs:Item5 2021-12-31 13063040 dpl-frs:CostSales dpl-frs:Item5 2022-12-31 13063040 dpl-frs:DistributionCosts dpl-frs:Item5 2022-01-01 2022-12-31 13063040 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-01-01 2022-12-31 13063040 dpl-frs:Item6 2022-01-01 2022-12-31 13063040 dpl-frs:Item6 2021-12-31 13063040 dpl-frs:Item6 2022-12-31 13063040 dpl-frs:CostSales dpl-frs:Item6 2022-01-01 2022-12-31 13063040 dpl-frs:CostSales dpl-frs:Item6 2021-12-31 13063040 dpl-frs:CostSales dpl-frs:Item6 2022-12-31 13063040 dpl-frs:DistributionCosts dpl-frs:Item6 2022-01-01 2022-12-31 13063040 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-01-01 2022-12-31 13063040 dpl-frs:Item7 2022-01-01 2022-12-31 13063040 dpl-frs:Item7 2021-12-31 13063040 dpl-frs:Item7 2022-12-31 13063040 dpl-frs:CostSales dpl-frs:Item7 2022-01-01 2022-12-31 13063040 dpl-frs:CostSales dpl-frs:Item7 2021-12-31 13063040 dpl-frs:CostSales dpl-frs:Item7 2022-12-31 13063040 dpl-frs:DistributionCosts dpl-frs:Item7 2022-01-01 2022-12-31 13063040 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-01-01 2022-12-31 13063040 dpl-frs:Item8 2022-01-01 2022-12-31 13063040 dpl-frs:Item8 2021-12-31 13063040 dpl-frs:Item8 2022-12-31 13063040 dpl-frs:CostSales dpl-frs:Item8 2022-01-01 2022-12-31 13063040 dpl-frs:CostSales dpl-frs:Item8 2021-12-31 13063040 dpl-frs:CostSales dpl-frs:Item8 2022-12-31 13063040 dpl-frs:DistributionCosts dpl-frs:Item8 2022-01-01 2022-12-31 13063040 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-01-01 2022-12-31 13063040 dpl-frs:Item9 2022-01-01 2022-12-31 13063040 dpl-frs:Item9 2021-12-31 13063040 dpl-frs:Item9 2022-12-31 13063040 dpl-frs:CostSales dpl-frs:Item9 2022-01-01 2022-12-31 13063040 dpl-frs:CostSales dpl-frs:Item9 2021-12-31 13063040 dpl-frs:CostSales dpl-frs:Item9 2022-12-31 13063040 dpl-frs:DistributionCosts dpl-frs:Item9 2022-01-01 2022-12-31 13063040 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-01-01 2022-12-31 13063040 dpl-frs:Item10 2022-01-01 2022-12-31 13063040 dpl-frs:Item10 2021-12-31 13063040 dpl-frs:Item10 2022-12-31 13063040 dpl-frs:CostSales dpl-frs:Item10 2022-01-01 2022-12-31 13063040 dpl-frs:CostSales dpl-frs:Item10 2021-12-31 13063040 dpl-frs:CostSales dpl-frs:Item10 2022-12-31 13063040 dpl-frs:DistributionCosts dpl-frs:Item10 2022-01-01 2022-12-31 13063040 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-01-01 2022-12-31 13063040 dpl-frs:Item11 2022-01-01 2022-12-31 13063040 dpl-frs:Item11 2021-12-31 13063040 dpl-frs:Item11 2022-12-31 13063040 dpl-frs:CostSales dpl-frs:Item11 2022-01-01 2022-12-31 13063040 dpl-frs:CostSales dpl-frs:Item11 2021-12-31 13063040 dpl-frs:CostSales dpl-frs:Item11 2022-12-31 13063040 dpl-frs:DistributionCosts dpl-frs:Item11 2022-01-01 2022-12-31 13063040 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-01-01 2022-12-31 13063040 dpl-frs:Item12 2022-01-01 2022-12-31 13063040 dpl-frs:Item12 2021-12-31 13063040 dpl-frs:Item12 2022-12-31 13063040 dpl-frs:CostSales dpl-frs:Item12 2022-01-01 2022-12-31 13063040 dpl-frs:CostSales dpl-frs:Item12 2021-12-31 13063040 dpl-frs:CostSales dpl-frs:Item12 2022-12-31 13063040 dpl-frs:DistributionCosts dpl-frs:Item12 2022-01-01 2022-12-31 13063040 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-01-01 2022-12-31 13063040 1 2022-01-01 2022-12-31 13063040 frs-countries:EnglandWales 2022-01-01 2022-12-31
Registered number: 13063040
Seagreen Developments Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2023
Nasa Consulting Ltd
5th Floor Castlemead
Lower Castle Street
Bristol
BS1 3AG
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 13063040
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 7,990 4,077
Investment Properties 6 290,000 261,195
297,990 265,272
CURRENT ASSETS
Cash at bank and in hand 7,569 1,958
7,569 1,958
Creditors: Amounts Falling Due Within One Year 7 (190,386 ) (33,707 )
NET CURRENT ASSETS (LIABILITIES) (182,817 ) (31,749 )
TOTAL ASSETS LESS CURRENT LIABILITIES 115,173 233,523
Creditors: Amounts Falling Due After More Than One Year 8 (138,211 ) (268,221 )
NET LIABILITIES (23,038 ) (34,698 )
CAPITAL AND RESERVES
Called up share capital 9 1 1
Profit and Loss Account (23,039 ) (34,699 )
SHAREHOLDERS' FUNDS (23,038) (34,698)
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
Miss Kelly Moralee
Director
12/03/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Seagreen Developments Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13063040 . The registered office is 5th Floor Castlemead, Lower Castle Street, Bristol, BS1 3AG.
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. 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.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. 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 Straight Line Basis Over 7 Years
2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account. The investment property has not been valued by an independant valuer who has a professional qualification or who has recent experience in the location and class of the investment property being valued. 
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
1 1
4. Prior Period Adjustment
The December 2022 comparative period has been revised to show the investment property as if it had always been accounted for under fair value principles to improve comparability. Previously the property had been dealt with under the historic cost model under FRS105. Depreciation that had been recognised on the building has been removed and the property has been measured at fair value with movements in fair value posted to the profit and loss account.
Page 3
Page 4
5. Tangible Assets
Fixtures & Fittings
£
Cost or Valuation
As at 1 January 2023 4,797
Additions 5,450
As at 31 December 2023 10,247
Depreciation
As at 1 January 2023 720
Provided during the period 1,537
As at 31 December 2023 2,257
Net Book Value
As at 31 December 2023 7,990
As at 1 January 2023 4,077
6. Investment Property
2023
£
Fair Value
As at 1 January 2023 261,195
Additions 7,961
Revaluations 20,844
As at 31 December 2023 290,000
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 101 101
Accruals and deferred income 1,424 -
Director's loan account 188,861 33,606
190,386 33,707
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 138,211 138,221
Other loans - 130,000
138,211 268,221
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1 1
Page 4
Page 5
10. Related Party Transactions
KLY Communications LTD
Seagreen Developments LTD and KLY Communications LTD are under common control directorship and ownership of Miss Kelly Moralee.
KLY Communications LTD provided funds via an inter-company loan to facilitate the purchase of Seagreen Developments LTD's property. The total value of the loan outstanding at the beginning of the year was £130,000 shown under "Other Loans" in note 8. This loan was interest free and no interest was charged during this period.
During the year the loan was returned to KLY Communications LTD via a personal loan from Miss Kelly Moralee to Seagreen Developments LTD to enable it to settle its commitment to KLY Communications LTD.
The total value of the personal loan from Miss Kelly Moralee to Seagreen Developments LTD at December 2023 was £188,861 as shown in note 7.
Page 5