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 04237363 Mr M R Burns L Monaghan iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04237363 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-12-31 04237363 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-12-31 04237363 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-12-31 04237363 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-12-31 04237363 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2023-01-01 2023-12-31 04237363 frs-core:AllSubsidiaries 2023-01-01 2023-12-31 04237363 frs-core:KeyManagementPersonnel 2023-01-01 2023-12-31 04237363 frs-core:EntitiesControlledByKeyManagementPersonnel 2023-01-01 2023-12-31 04237363 frs-core:OtherRelatedParties 2023-01-01 2023-12-31 04237363 2022-12-31 04237363 2023-12-31 04237363 2023-01-01 2023-12-31 04237363 frs-core:CurrentFinancialInstruments 2023-12-31 04237363 frs-core:CurrentFinancialInstruments 2023-01-01 2023-12-31 04237363 frs-core:Non-currentFinancialInstruments 2023-12-31 04237363 frs-core:Non-currentFinancialInstruments 2023-01-01 2023-12-31 04237363 frs-core:CurrentFinancialInstruments 2023-01-01 2023-12-31 04237363 frs-core:CurrentFinancialInstruments 2023-12-31 04237363 frs-core:AfterOneYear 2023-01-01 2023-12-31 04237363 frs-core:BetweenOneFiveYears 2023-01-01 2023-12-31 04237363 frs-core:BetweenOneFiveYears 2023-12-31 04237363 frs-core:ComputerEquipment 2023-12-31 04237363 frs-core:ComputerEquipment 2023-01-01 2023-12-31 04237363 frs-core:ComputerEquipment 2022-12-31 04237363 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-12-31 04237363 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-01-01 2023-12-31 04237363 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-12-31 04237363 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-12-31 04237363 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-01-01 2023-12-31 04237363 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-12-31 04237363 frs-core:FurnitureFittings 2023-12-31 04237363 frs-core:FurnitureFittings 2023-01-01 2023-12-31 04237363 frs-core:FurnitureFittings 2022-12-31 04237363 frs-core:NetGoodwill 2023-12-31 04237363 frs-core:NetGoodwill 2023-01-01 2023-12-31 04237363 frs-core:NetGoodwill 2022-12-31 04237363 frs-core:InvestmentPropertyIncludedWithinPPE 2023-12-31 04237363 frs-core:InvestmentPropertyIncludedWithinPPE 2023-01-01 2023-12-31 04237363 frs-core:InvestmentPropertyIncludedWithinPPE 2022-12-31 04237363 frs-core:LandBuildings 2023-12-31 04237363 frs-core:LandBuildings 2023-01-01 2023-12-31 04237363 frs-core:LandBuildings 2022-12-31 04237363 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-12-31 04237363 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-01-01 2023-12-31 04237363 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-12-31 04237363 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-12-31 04237363 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-01-01 2023-12-31 04237363 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-12-31 04237363 frs-core:MoreThanFiveYears 2023-01-01 2023-12-31 04237363 frs-core:MoreThanFiveYears 2023-12-31 04237363 frs-core:MotorVehicles 2023-12-31 04237363 frs-core:MotorVehicles 2023-01-01 2023-12-31 04237363 frs-core:MotorVehicles 2022-12-31 04237363 frs-core:OtherResidualIntangibleAssets 2023-12-31 04237363 frs-core:OtherResidualIntangibleAssets 2023-01-01 2023-12-31 04237363 frs-core:OtherResidualIntangibleAssets 2022-12-31 04237363 frs-core:PlantMachinery 2023-12-31 04237363 frs-core:PlantMachinery 2023-01-01 2023-12-31 04237363 frs-core:PlantMachinery 2022-12-31 04237363 frs-core:Secured 2023-12-31 04237363 frs-core:Unsecured 2023-12-31 04237363 frs-core:WithinOneYear 2023-01-01 2023-12-31 04237363 frs-core:WithinOneYear 2023-12-31 04237363 frs-core:CapitalRedemptionReserve 2023-01-01 2023-12-31 04237363 frs-core:CapitalRedemptionReserve 2022-12-31 04237363 frs-core:CapitalRedemptionReserve 2023-12-31 04237363 frs-core:OtherReservesSubtotal 2023-01-01 2023-12-31 04237363 frs-core:OtherReservesSubtotal 2022-12-31 04237363 frs-core:OtherReservesSubtotal 2023-12-31 04237363 frs-core:RevaluationReserve 2023-01-01 2023-12-31 04237363 frs-core:RevaluationReserve 2022-12-31 04237363 frs-core:RevaluationReserve 2023-12-31 04237363 frs-core:SharePremium 2023-01-01 2023-12-31 04237363 frs-core:SharePremium 2022-12-31 04237363 frs-core:SharePremium 2023-12-31 04237363 frs-core:ShareCapital 2023-01-01 2023-12-31 04237363 frs-core:ShareCapital 2022-12-31 04237363 frs-core:ShareCapital 2023-12-31 04237363 frs-core:RetainedEarningsAccumulatedLosses 2023-01-01 2023-12-31 04237363 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-12-31 04237363 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 04237363 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31 04237363 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 04237363 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-12-31 04237363 frs-countries:UnitedKingdom 2023-01-01 2023-12-31 04237363 frs-countries:Europe 2023-01-01 2023-12-31 04237363 frs-countries:NorthAmerica 2023-01-01 2023-12-31 04237363 frs-countries:SouthAmerica 2023-01-01 2023-12-31 04237363 frs-countries:Asia 2023-01-01 2023-12-31 04237363 frs-countries:RestWorldOutsideUK 2023-01-01 2023-12-31 04237363 frs-bus:HighestPaidDirector 2023-01-01 2023-12-31 04237363 frs-bus:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 04237363 frs-bus:CompanyLimitedByGuarantee 2023-01-01 2023-12-31 04237363 frs-bus:LimitedLiabilityPartnershipLLP 2023-01-01 2023-12-31 04237363 frs-bus:LimitedLiabilityPartnershipsSORP 2023-01-01 2023-12-31 04237363 frs-bus:FullAccounts 2023-01-01 2023-12-31 04237363 frs-bus:FilletedAccounts 2023-01-01 2023-12-31 04237363 frs-bus:AbridgedAccounts 2023-01-01 2023-12-31 04237363 frs-bus:FRS102 2023-01-01 2023-12-31 04237363 frs-bus:MediumEntities 2023-01-01 2023-12-31 04237363 frs-bus:SmallEntities 2023-01-01 2023-12-31 04237363 frs-bus:EntityHasNeverTraded 2023-01-01 2023-12-31 04237363 frs-bus:EntityNoLongerTradingButTradedInPast 2023-01-01 2023-12-31 04237363 frs-bus:Audited 2023-01-01 2023-12-31 04237363 frs-bus:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 04237363 frs-bus:AuditExemptWithAccountantsReport 2023-01-01 2023-12-31 04237363 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2023-01-01 2023-12-31 04237363 frs-bus:LargeCompaniesRegimeForAccounts 2023-01-01 2023-12-31 04237363 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2023-01-01 2023-12-31 04237363 frs-bus:SmallCompaniesRegimeForAccounts 2023-01-01 2023-12-31 04237363 frs-bus:LargeCompaniesRegimeForDirectorsReport 2023-01-01 2023-12-31 04237363 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2023-01-01 2023-12-31 04237363 frs-bus:SmallCompaniesRegimeForDirectorsReport 2023-01-01 2023-12-31 04237363 frs-bus:OrdinaryShareClass1 2023-01-01 2023-12-31 04237363 frs-bus:OrdinaryShareClass1 2022-12-31 04237363 frs-bus:OrdinaryShareClass1 2023-12-31 04237363 frs-bus:OrdinaryShareClass2 2023-01-01 2023-12-31 04237363 frs-bus:OrdinaryShareClass2 2022-12-31 04237363 frs-bus:OrdinaryShareClass2 2023-12-31 04237363 frs-bus:OrdinaryShareClass3 2023-01-01 2023-12-31 04237363 frs-bus:OrdinaryShareClass3 2022-12-31 04237363 frs-bus:OrdinaryShareClass3 2023-12-31 04237363 frs-bus:OrdinaryShareClass4 2023-01-01 2023-12-31 04237363 frs-bus:OrdinaryShareClass4 2022-12-31 04237363 frs-bus:OrdinaryShareClass4 2023-12-31 04237363 frs-bus:OrdinaryShareClass5 2023-01-01 2023-12-31 04237363 frs-bus:OrdinaryShareClass5 2022-12-31 04237363 frs-bus:OrdinaryShareClass5 2023-12-31 04237363 frs-bus:PreferenceShareClass1 2023-01-01 2023-12-31 04237363 frs-bus:PreferenceShareClass1 2022-12-31 04237363 frs-bus:PreferenceShareClass1 2023-12-31 04237363 frs-bus:PreferenceShareClass2 2023-01-01 2023-12-31 04237363 frs-bus:PreferenceShareClass2 2022-12-31 04237363 frs-bus:PreferenceShareClass2 2023-12-31 04237363 frs-bus:PreferenceShareClass3 2023-01-01 2023-12-31 04237363 frs-bus:PreferenceShareClass3 2022-12-31 04237363 frs-bus:PreferenceShareClass3 2023-12-31 04237363 frs-bus:PreferenceShareClass4 2023-01-01 2023-12-31 04237363 frs-bus:PreferenceShareClass4 2022-12-31 04237363 frs-bus:PreferenceShareClass4 2023-12-31 04237363 frs-bus:PreferenceShareClass5 2023-01-01 2023-12-31 04237363 frs-bus:PreferenceShareClass5 2022-12-31 04237363 frs-bus:PreferenceShareClass5 2023-12-31 04237363 1 2023-01-01 2023-12-31 04237363 1 2023-12-31 04237363 1 2023-01-01 2023-12-31 04237363 frs-core:LeasedAssets 2023-01-01 2023-12-31 04237363 frs-core:OwnedAssets 2023-01-01 2023-12-31 04237363 frs-core:CurrencyRisk 2023-01-01 2023-12-31 04237363 frs-core:MarketRisk 2023-01-01 2023-12-31 04237363 frs-core:InterestRateRisk 2023-01-01 2023-12-31 04237363 frs-core:DeferredTaxation 2023-01-01 2023-12-31 04237363 frs-core:DeferredTaxation 2022-12-31 04237363 frs-core:DeferredTaxation 2023-12-31 04237363 frs-core:OtherProvisionsContingentLiabilities 2023-01-01 2023-12-31 04237363 frs-core:OtherProvisionsContingentLiabilities 2022-12-31 04237363 frs-core:OtherProvisionsContingentLiabilities 2023-12-31 04237363 frs-core:ProvisionsDeferredTax 2023-12-31 04237363 frs-core:OtherDeferredTax 2023-12-31 04237363 frs-core:AcceleratedTaxDepreciationDeferredTax 2023-12-31 04237363 frs-core:TaxLossesCarry-forwardsDeferredTax 2023-12-31 04237363 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-12-31 04237363 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-01-01 2023-12-31 04237363 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-12-31 04237363 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-12-31 04237363 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-01-01 2023-12-31 04237363 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-12-31 04237363 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-12-31 04237363 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-01-01 2023-12-31 04237363 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-12-31 04237363 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-12-31 04237363 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-12-31 04237363 frs-core:RevaluationInvestmentPropertyDeferredTax 2023-12-31 04237363 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-12-31 04237363 frs-core:OtherPost-employmentBenefitsDeferredTax 2023-12-31 04237363 frs-core:Share-basedPaymentsDeferredTax 2023-12-31 04237363 frs-core:TaxCreditsDeferredTax 2023-12-31 04237363 frs-core:CostValuation 2022-12-31 04237363 frs-core:AdditionsToInvestments 2023-12-31 04237363 frs-core:DisposalsRepaymentsInvestments 2023-12-31 04237363 frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-12-31 04237363 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-12-31 04237363 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-12-31 04237363 frs-core:OtherIncreaseDecreaseInInvestments 2023-12-31 04237363 frs-core:CostValuation 2023-12-31 04237363 frs-core:ProvisionsForImpairmentInvestments 2022-12-31 04237363 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-12-31 04237363 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-12-31 04237363 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-12-31 04237363 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-12-31 04237363 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-12-31 04237363 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-12-31 04237363 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-12-31 04237363 frs-core:ProvisionsForImpairmentInvestments 2023-12-31 04237363 frs-core:ListedExchangeTraded 2023-12-31 04237363 frs-core:ListedExchangeTraded 2022-12-31 04237363 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-12-31 04237363 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-12-31 04237363 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-12-31 04237363 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-12-31 04237363 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-12-31 04237363 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-12-31 04237363 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-12-31 04237363 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-12-31 04237363 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 04237363 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-12-31 04237363 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-12-31 04237363 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-12-31 04237363 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-12-31 04237363 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-12-31 04237363 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-12-31 04237363 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-12-31 04237363 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-12-31 04237363 frs-core:UnlistedNon-exchangeTraded 2023-12-31 04237363 frs-core:UnlistedNon-exchangeTraded 2022-12-31 04237363 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-12-31 04237363 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 04237363 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 04237363 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 04237363 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 04237363 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 04237363 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 04237363 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-12-31 04237363 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 04237363 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 04237363 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 04237363 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 04237363 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 04237363 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-12-31 04237363 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 04237363 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 04237363 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 04237363 dpl-frs:CostSales 2023-01-01 2023-12-31 04237363 dpl-frs:CostSales 2022-12-31 04237363 dpl-frs:CostSales 2023-12-31 04237363 dpl-frs:DistributionCosts 2023-01-01 2023-12-31 04237363 dpl-frs:AdministrativeExpenses 2023-01-01 2023-12-31 04237363 frs-bus:Director1 2023-01-01 2023-12-31 04237363 frs-bus:Director1 2022-12-31 04237363 frs-bus:Director1 2023-12-31 04237363 frs-bus:CompanySecretary1 2023-01-01 2023-12-31 04237363 1 2023-01-01 2023-12-31 04237363 frs-core:CurrentFinancialInstruments 1 2023-12-31 04237363 frs-core:Non-currentFinancialInstruments 1 2023-12-31 04237363 2 2023-01-01 2023-12-31 04237363 frs-core:CurrentFinancialInstruments 2 2023-12-31 04237363 frs-core:Non-currentFinancialInstruments 2 2023-12-31 04237363 3 2023-01-01 2023-12-31 04237363 frs-core:CurrentFinancialInstruments 3 2023-12-31 04237363 frs-core:Non-currentFinancialInstruments 3 2023-12-31 04237363 4 2023-01-01 2023-12-31 04237363 frs-core:CurrentFinancialInstruments 4 2023-12-31 04237363 frs-core:Non-currentFinancialInstruments 4 2023-12-31 04237363 5 2023-01-01 2023-12-31 04237363 frs-core:CurrentFinancialInstruments 5 2023-12-31 04237363 frs-core:Non-currentFinancialInstruments 5 2023-12-31 04237363 6 2023-01-01 2023-12-31 04237363 frs-core:CurrentFinancialInstruments 6 2023-12-31 04237363 frs-core:Non-currentFinancialInstruments 6 2023-12-31 04237363 7 2023-01-01 2023-12-31 04237363 frs-core:CurrentFinancialInstruments 7 2023-12-31 04237363 frs-core:Non-currentFinancialInstruments 7 2023-12-31 04237363 8 2023-01-01 2023-12-31 04237363 frs-core:CurrentFinancialInstruments 8 2023-12-31 04237363 frs-core:Non-currentFinancialInstruments 8 2023-12-31 04237363 9 2023-01-01 2023-12-31 04237363 frs-core:CurrentFinancialInstruments 9 2023-12-31 04237363 frs-core:Non-currentFinancialInstruments 9 2023-12-31 04237363 10 2023-01-01 2023-12-31 04237363 frs-core:CurrentFinancialInstruments 10 2023-12-31 04237363 frs-core:Non-currentFinancialInstruments 10 2023-12-31 04237363 11 2023-01-01 2023-12-31 04237363 frs-core:CurrentFinancialInstruments 11 2023-12-31 04237363 frs-core:Non-currentFinancialInstruments 11 2023-12-31 04237363 12 2023-01-01 2023-12-31 04237363 frs-core:CurrentFinancialInstruments 12 2023-12-31 04237363 frs-core:Non-currentFinancialInstruments 12 2023-12-31 04237363 13 2023-01-01 2023-12-31 04237363 frs-core:CurrentFinancialInstruments 13 2023-12-31 04237363 frs-core:Non-currentFinancialInstruments 13 2023-12-31 04237363 14 2023-01-01 2023-12-31 04237363 frs-core:CurrentFinancialInstruments 14 2023-12-31 04237363 frs-core:Non-currentFinancialInstruments 14 2023-12-31 04237363 15 2023-01-01 2023-12-31 04237363 frs-core:CurrentFinancialInstruments 15 2023-12-31 04237363 frs-core:Non-currentFinancialInstruments 15 2023-12-31 04237363 16 2023-01-01 2023-12-31 04237363 frs-core:CurrentFinancialInstruments 16 2023-12-31 04237363 frs-core:Non-currentFinancialInstruments 16 2023-12-31 04237363 17 2023-01-01 2023-12-31 04237363 frs-core:CurrentFinancialInstruments 17 2023-12-31 04237363 frs-core:Non-currentFinancialInstruments 17 2023-12-31 04237363 18 2023-01-01 2023-12-31 04237363 frs-core:CurrentFinancialInstruments 18 2023-12-31 04237363 frs-core:Non-currentFinancialInstruments 18 2023-12-31 04237363 19 2023-01-01 2023-12-31 04237363 frs-core:CurrentFinancialInstruments 19 2023-12-31 04237363 frs-core:Non-currentFinancialInstruments 19 2023-12-31 04237363 20 2023-01-01 2023-12-31 04237363 frs-core:CurrentFinancialInstruments 20 2023-12-31 04237363 frs-core:Non-currentFinancialInstruments 20 2023-12-31 04237363 dpl-frs:Item1 2023-01-01 2023-12-31 04237363 dpl-frs:Item1 2022-12-31 04237363 dpl-frs:Item1 2023-12-31 04237363 dpl-frs:CostSales dpl-frs:Item1 2023-01-01 2023-12-31 04237363 dpl-frs:CostSales dpl-frs:Item1 2022-12-31 04237363 dpl-frs:CostSales dpl-frs:Item1 2023-12-31 04237363 dpl-frs:DistributionCosts dpl-frs:Item1 2023-01-01 2023-12-31 04237363 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2023-01-01 2023-12-31 04237363 dpl-frs:Item2 2023-01-01 2023-12-31 04237363 dpl-frs:Item2 2022-12-31 04237363 dpl-frs:Item2 2023-12-31 04237363 dpl-frs:CostSales dpl-frs:Item2 2023-01-01 2023-12-31 04237363 dpl-frs:CostSales dpl-frs:Item2 2022-12-31 04237363 dpl-frs:CostSales dpl-frs:Item2 2023-12-31 04237363 dpl-frs:DistributionCosts dpl-frs:Item2 2023-01-01 2023-12-31 04237363 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2023-01-01 2023-12-31 04237363 dpl-frs:Item3 2023-01-01 2023-12-31 04237363 dpl-frs:Item3 2022-12-31 04237363 dpl-frs:Item3 2023-12-31 04237363 dpl-frs:CostSales dpl-frs:Item3 2023-01-01 2023-12-31 04237363 dpl-frs:CostSales dpl-frs:Item3 2022-12-31 04237363 dpl-frs:CostSales dpl-frs:Item3 2023-12-31 04237363 dpl-frs:DistributionCosts dpl-frs:Item3 2023-01-01 2023-12-31 04237363 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2023-01-01 2023-12-31 04237363 dpl-frs:Item4 2023-01-01 2023-12-31 04237363 dpl-frs:Item4 2022-12-31 04237363 dpl-frs:Item4 2023-12-31 04237363 dpl-frs:CostSales dpl-frs:Item4 2023-01-01 2023-12-31 04237363 dpl-frs:CostSales dpl-frs:Item4 2022-12-31 04237363 dpl-frs:CostSales dpl-frs:Item4 2023-12-31 04237363 dpl-frs:DistributionCosts dpl-frs:Item4 2023-01-01 2023-12-31 04237363 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2023-01-01 2023-12-31 04237363 dpl-frs:Item5 2023-01-01 2023-12-31 04237363 dpl-frs:Item5 2022-12-31 04237363 dpl-frs:Item5 2023-12-31 04237363 dpl-frs:CostSales dpl-frs:Item5 2023-01-01 2023-12-31 04237363 dpl-frs:CostSales dpl-frs:Item5 2022-12-31 04237363 dpl-frs:CostSales dpl-frs:Item5 2023-12-31 04237363 dpl-frs:DistributionCosts dpl-frs:Item5 2023-01-01 2023-12-31 04237363 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2023-01-01 2023-12-31 04237363 dpl-frs:Item6 2023-01-01 2023-12-31 04237363 dpl-frs:Item6 2022-12-31 04237363 dpl-frs:Item6 2023-12-31 04237363 dpl-frs:CostSales dpl-frs:Item6 2023-01-01 2023-12-31 04237363 dpl-frs:CostSales dpl-frs:Item6 2022-12-31 04237363 dpl-frs:CostSales dpl-frs:Item6 2023-12-31 04237363 dpl-frs:DistributionCosts dpl-frs:Item6 2023-01-01 2023-12-31 04237363 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2023-01-01 2023-12-31 04237363 dpl-frs:Item7 2023-01-01 2023-12-31 04237363 dpl-frs:Item7 2022-12-31 04237363 dpl-frs:Item7 2023-12-31 04237363 dpl-frs:CostSales dpl-frs:Item7 2023-01-01 2023-12-31 04237363 dpl-frs:CostSales dpl-frs:Item7 2022-12-31 04237363 dpl-frs:CostSales dpl-frs:Item7 2023-12-31 04237363 dpl-frs:DistributionCosts dpl-frs:Item7 2023-01-01 2023-12-31 04237363 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2023-01-01 2023-12-31 04237363 dpl-frs:Item8 2023-01-01 2023-12-31 04237363 dpl-frs:Item8 2022-12-31 04237363 dpl-frs:Item8 2023-12-31 04237363 dpl-frs:CostSales dpl-frs:Item8 2023-01-01 2023-12-31 04237363 dpl-frs:CostSales dpl-frs:Item8 2022-12-31 04237363 dpl-frs:CostSales dpl-frs:Item8 2023-12-31 04237363 dpl-frs:DistributionCosts dpl-frs:Item8 2023-01-01 2023-12-31 04237363 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2023-01-01 2023-12-31 04237363 dpl-frs:Item9 2023-01-01 2023-12-31 04237363 dpl-frs:Item9 2022-12-31 04237363 dpl-frs:Item9 2023-12-31 04237363 dpl-frs:CostSales dpl-frs:Item9 2023-01-01 2023-12-31 04237363 dpl-frs:CostSales dpl-frs:Item9 2022-12-31 04237363 dpl-frs:CostSales dpl-frs:Item9 2023-12-31 04237363 dpl-frs:DistributionCosts dpl-frs:Item9 2023-01-01 2023-12-31 04237363 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2023-01-01 2023-12-31 04237363 dpl-frs:Item10 2023-01-01 2023-12-31 04237363 dpl-frs:Item10 2022-12-31 04237363 dpl-frs:Item10 2023-12-31 04237363 dpl-frs:CostSales dpl-frs:Item10 2023-01-01 2023-12-31 04237363 dpl-frs:CostSales dpl-frs:Item10 2022-12-31 04237363 dpl-frs:CostSales dpl-frs:Item10 2023-12-31 04237363 dpl-frs:DistributionCosts dpl-frs:Item10 2023-01-01 2023-12-31 04237363 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2023-01-01 2023-12-31 04237363 dpl-frs:Item11 2023-01-01 2023-12-31 04237363 dpl-frs:Item11 2022-12-31 04237363 dpl-frs:Item11 2023-12-31 04237363 dpl-frs:CostSales dpl-frs:Item11 2023-01-01 2023-12-31 04237363 dpl-frs:CostSales dpl-frs:Item11 2022-12-31 04237363 dpl-frs:CostSales dpl-frs:Item11 2023-12-31 04237363 dpl-frs:DistributionCosts dpl-frs:Item11 2023-01-01 2023-12-31 04237363 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2023-01-01 2023-12-31 04237363 dpl-frs:Item12 2023-01-01 2023-12-31 04237363 dpl-frs:Item12 2022-12-31 04237363 dpl-frs:Item12 2023-12-31 04237363 dpl-frs:CostSales dpl-frs:Item12 2023-01-01 2023-12-31 04237363 dpl-frs:CostSales dpl-frs:Item12 2022-12-31 04237363 dpl-frs:CostSales dpl-frs:Item12 2023-12-31 04237363 dpl-frs:DistributionCosts dpl-frs:Item12 2023-01-01 2023-12-31 04237363 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2023-01-01 2023-12-31 04237363 1 2023-01-01 2023-12-31 04237363 frs-countries:EnglandWales 2023-01-01 2023-12-31 04237363 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-12-31 04237363 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-12-31 04237363 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-12-31 04237363 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-12-31 04237363 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-01-01 2022-12-31 04237363 frs-core:AllSubsidiaries 2022-01-01 2022-12-31 04237363 frs-core:KeyManagementPersonnel 2022-01-01 2022-12-31 04237363 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-01-01 2022-12-31 04237363 frs-core:OtherRelatedParties 2022-01-01 2022-12-31 04237363 2021-12-31 04237363 2022-12-31 04237363 2022-01-01 2022-12-31 04237363 frs-core:CurrentFinancialInstruments 2022-12-31 04237363 frs-core:CurrentFinancialInstruments 2022-01-01 2022-12-31 04237363 frs-core:Non-currentFinancialInstruments 2022-12-31 04237363 frs-core:Non-currentFinancialInstruments 2022-01-01 2022-12-31 04237363 frs-core:CurrentFinancialInstruments 2022-01-01 2022-12-31 04237363 frs-core:CurrentFinancialInstruments 2022-12-31 04237363 frs-core:AfterOneYear 2022-01-01 2022-12-31 04237363 frs-core:BetweenOneFiveYears 2022-01-01 2022-12-31 04237363 frs-core:BetweenOneFiveYears 2022-12-31 04237363 frs-core:ComputerEquipment 2022-12-31 04237363 frs-core:ComputerEquipment 2022-01-01 2022-12-31 04237363 frs-core:ComputerEquipment 2021-12-31 04237363 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-12-31 04237363 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-01-01 2022-12-31 04237363 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-12-31 04237363 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-12-31 04237363 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-01-01 2022-12-31 04237363 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-12-31 04237363 frs-core:FurnitureFittings 2022-12-31 04237363 frs-core:FurnitureFittings 2022-01-01 2022-12-31 04237363 frs-core:FurnitureFittings 2021-12-31 04237363 frs-core:NetGoodwill 2022-12-31 04237363 frs-core:NetGoodwill 2022-01-01 2022-12-31 04237363 frs-core:NetGoodwill 2021-12-31 04237363 frs-core:InvestmentPropertyIncludedWithinPPE 2022-12-31 04237363 frs-core:InvestmentPropertyIncludedWithinPPE 2022-01-01 2022-12-31 04237363 frs-core:InvestmentPropertyIncludedWithinPPE 2021-12-31 04237363 frs-core:LandBuildings 2022-12-31 04237363 frs-core:LandBuildings 2022-01-01 2022-12-31 04237363 frs-core:LandBuildings 2021-12-31 04237363 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-12-31 04237363 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-01-01 2022-12-31 04237363 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-12-31 04237363 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-12-31 04237363 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-01-01 2022-12-31 04237363 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-12-31 04237363 frs-core:MoreThanFiveYears 2022-01-01 2022-12-31 04237363 frs-core:MoreThanFiveYears 2022-12-31 04237363 frs-core:MotorVehicles 2022-12-31 04237363 frs-core:MotorVehicles 2022-01-01 2022-12-31 04237363 frs-core:MotorVehicles 2021-12-31 04237363 frs-core:OtherResidualIntangibleAssets 2022-12-31 04237363 frs-core:OtherResidualIntangibleAssets 2022-01-01 2022-12-31 04237363 frs-core:OtherResidualIntangibleAssets 2021-12-31 04237363 frs-core:PlantMachinery 2022-12-31 04237363 frs-core:PlantMachinery 2022-01-01 2022-12-31 04237363 frs-core:PlantMachinery 2021-12-31 04237363 frs-core:Secured 2022-12-31 04237363 frs-core:Unsecured 2022-12-31 04237363 frs-core:WithinOneYear 2022-01-01 2022-12-31 04237363 frs-core:WithinOneYear 2022-12-31 04237363 frs-core:CapitalRedemptionReserve 2022-01-01 2022-12-31 04237363 frs-core:CapitalRedemptionReserve 2021-12-31 04237363 frs-core:CapitalRedemptionReserve 2022-12-31 04237363 frs-core:OtherReservesSubtotal 2022-01-01 2022-12-31 04237363 frs-core:OtherReservesSubtotal 2021-12-31 04237363 frs-core:OtherReservesSubtotal 2022-12-31 04237363 frs-core:RevaluationReserve 2022-01-01 2022-12-31 04237363 frs-core:RevaluationReserve 2021-12-31 04237363 frs-core:RevaluationReserve 2022-12-31 04237363 frs-core:SharePremium 2022-01-01 2022-12-31 04237363 frs-core:SharePremium 2021-12-31 04237363 frs-core:SharePremium 2022-12-31 04237363 frs-core:ShareCapital 2022-01-01 2022-12-31 04237363 frs-core:ShareCapital 2021-12-31 04237363 frs-core:ShareCapital 2022-12-31 04237363 frs-core:RetainedEarningsAccumulatedLosses 2022-01-01 2022-12-31 04237363 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-12-31 04237363 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31 04237363 frs-core:RetainedEarningsAccumulatedLosses 2021-12-31 04237363 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31 04237363 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-12-31 04237363 frs-countries:UnitedKingdom 2022-01-01 2022-12-31 04237363 frs-countries:Europe 2022-01-01 2022-12-31 04237363 frs-countries:NorthAmerica 2022-01-01 2022-12-31 04237363 frs-countries:SouthAmerica 2022-01-01 2022-12-31 04237363 frs-countries:Asia 2022-01-01 2022-12-31 04237363 frs-countries:RestWorldOutsideUK 2022-01-01 2022-12-31 04237363 frs-bus:HighestPaidDirector 2022-01-01 2022-12-31 04237363 frs-bus:PrivateLimitedCompanyLtd 2022-01-01 2022-12-31 04237363 frs-bus:CompanyLimitedByGuarantee 2022-01-01 2022-12-31 04237363 frs-bus:LimitedLiabilityPartnershipLLP 2022-01-01 2022-12-31 04237363 frs-bus:LimitedLiabilityPartnershipsSORP 2022-01-01 2022-12-31 04237363 frs-bus:FullAccounts 2022-01-01 2022-12-31 04237363 frs-bus:FilletedAccounts 2022-01-01 2022-12-31 04237363 frs-bus:AbridgedAccounts 2022-01-01 2022-12-31 04237363 frs-bus:FRS102 2022-01-01 2022-12-31 04237363 frs-bus:MediumEntities 2022-01-01 2022-12-31 04237363 frs-bus:SmallEntities 2022-01-01 2022-12-31 04237363 frs-bus:EntityHasNeverTraded 2022-01-01 2022-12-31 04237363 frs-bus:EntityNoLongerTradingButTradedInPast 2022-01-01 2022-12-31 04237363 frs-bus:Audited 2022-01-01 2022-12-31 04237363 frs-bus:AuditExempt-NoAccountantsReport 2022-01-01 2022-12-31 04237363 frs-bus:AuditExemptWithAccountantsReport 2022-01-01 2022-12-31 04237363 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-01-01 2022-12-31 04237363 frs-bus:LargeCompaniesRegimeForAccounts 2022-01-01 2022-12-31 04237363 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-01-01 2022-12-31 04237363 frs-bus:SmallCompaniesRegimeForAccounts 2022-01-01 2022-12-31 04237363 frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-01-01 2022-12-31 04237363 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-01-01 2022-12-31 04237363 frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-01-01 2022-12-31 04237363 frs-bus:OrdinaryShareClass1 2022-01-01 2022-12-31 04237363 frs-bus:OrdinaryShareClass1 2021-12-31 04237363 frs-bus:OrdinaryShareClass1 2022-12-31 04237363 frs-bus:OrdinaryShareClass2 2022-01-01 2022-12-31 04237363 frs-bus:OrdinaryShareClass2 2021-12-31 04237363 frs-bus:OrdinaryShareClass2 2022-12-31 04237363 frs-bus:OrdinaryShareClass3 2022-01-01 2022-12-31 04237363 frs-bus:OrdinaryShareClass3 2021-12-31 04237363 frs-bus:OrdinaryShareClass3 2022-12-31 04237363 frs-bus:OrdinaryShareClass4 2022-01-01 2022-12-31 04237363 frs-bus:OrdinaryShareClass4 2021-12-31 04237363 frs-bus:OrdinaryShareClass4 2022-12-31 04237363 frs-bus:OrdinaryShareClass5 2022-01-01 2022-12-31 04237363 frs-bus:OrdinaryShareClass5 2021-12-31 04237363 frs-bus:OrdinaryShareClass5 2022-12-31 04237363 frs-bus:PreferenceShareClass1 2022-01-01 2022-12-31 04237363 frs-bus:PreferenceShareClass1 2021-12-31 04237363 frs-bus:PreferenceShareClass1 2022-12-31 04237363 frs-bus:PreferenceShareClass2 2022-01-01 2022-12-31 04237363 frs-bus:PreferenceShareClass2 2021-12-31 04237363 frs-bus:PreferenceShareClass2 2022-12-31 04237363 frs-bus:PreferenceShareClass3 2022-01-01 2022-12-31 04237363 frs-bus:PreferenceShareClass3 2021-12-31 04237363 frs-bus:PreferenceShareClass3 2022-12-31 04237363 frs-bus:PreferenceShareClass4 2022-01-01 2022-12-31 04237363 frs-bus:PreferenceShareClass4 2021-12-31 04237363 frs-bus:PreferenceShareClass4 2022-12-31 04237363 frs-bus:PreferenceShareClass5 2022-01-01 2022-12-31 04237363 frs-bus:PreferenceShareClass5 2021-12-31 04237363 frs-bus:PreferenceShareClass5 2022-12-31 04237363 1 2022-01-01 2022-12-31 04237363 1 2022-12-31 04237363 1 2022-01-01 2022-12-31 04237363 frs-core:LeasedAssets 2022-01-01 2022-12-31 04237363 frs-core:OwnedAssets 2022-01-01 2022-12-31 04237363 frs-core:CurrencyRisk 2022-01-01 2022-12-31 04237363 frs-core:MarketRisk 2022-01-01 2022-12-31 04237363 frs-core:InterestRateRisk 2022-01-01 2022-12-31 04237363 frs-core:DeferredTaxation 2022-01-01 2022-12-31 04237363 frs-core:DeferredTaxation 2021-12-31 04237363 frs-core:DeferredTaxation 2022-12-31 04237363 frs-core:OtherProvisionsContingentLiabilities 2022-01-01 2022-12-31 04237363 frs-core:OtherProvisionsContingentLiabilities 2021-12-31 04237363 frs-core:OtherProvisionsContingentLiabilities 2022-12-31 04237363 frs-core:ProvisionsDeferredTax 2022-12-31 04237363 frs-core:OtherDeferredTax 2022-12-31 04237363 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-12-31 04237363 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-12-31 04237363 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-12-31 04237363 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-01-01 2022-12-31 04237363 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-12-31 04237363 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-12-31 04237363 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-01-01 2022-12-31 04237363 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-12-31 04237363 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-12-31 04237363 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-01-01 2022-12-31 04237363 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-12-31 04237363 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-12-31 04237363 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-12-31 04237363 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-12-31 04237363 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-12-31 04237363 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-12-31 04237363 frs-core:Share-basedPaymentsDeferredTax 2022-12-31 04237363 frs-core:TaxCreditsDeferredTax 2022-12-31 04237363 frs-core:CostValuation 2021-12-31 04237363 frs-core:AdditionsToInvestments 2022-12-31 04237363 frs-core:DisposalsRepaymentsInvestments 2022-12-31 04237363 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-12-31 04237363 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-12-31 04237363 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-12-31 04237363 frs-core:OtherIncreaseDecreaseInInvestments 2022-12-31 04237363 frs-core:CostValuation 2022-12-31 04237363 frs-core:ProvisionsForImpairmentInvestments 2021-12-31 04237363 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-12-31 04237363 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-12-31 04237363 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-12-31 04237363 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-12-31 04237363 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-12-31 04237363 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-12-31 04237363 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-12-31 04237363 frs-core:ProvisionsForImpairmentInvestments 2022-12-31 04237363 frs-core:ListedExchangeTraded 2022-12-31 04237363 frs-core:ListedExchangeTraded 2021-12-31 04237363 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-12-31 04237363 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-12-31 04237363 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-12-31 04237363 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-12-31 04237363 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-12-31 04237363 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-12-31 04237363 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-12-31 04237363 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-12-31 04237363 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 04237363 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 04237363 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 04237363 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 04237363 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 04237363 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-12-31 04237363 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 04237363 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 04237363 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 04237363 frs-core:UnlistedNon-exchangeTraded 2022-12-31 04237363 frs-core:UnlistedNon-exchangeTraded 2021-12-31 04237363 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-12-31 04237363 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 04237363 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 04237363 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 04237363 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 04237363 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 04237363 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 04237363 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-12-31 04237363 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 04237363 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 04237363 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 04237363 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 04237363 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 04237363 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-12-31 04237363 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 04237363 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 04237363 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 04237363 dpl-frs:CostSales 2022-01-01 2022-12-31 04237363 dpl-frs:CostSales 2021-12-31 04237363 dpl-frs:CostSales 2022-12-31 04237363 dpl-frs:DistributionCosts 2022-01-01 2022-12-31 04237363 dpl-frs:AdministrativeExpenses 2022-01-01 2022-12-31 04237363 frs-bus:Director1 2022-01-01 2022-12-31 04237363 frs-bus:Director1 2021-12-31 04237363 frs-bus:Director1 2022-12-31 04237363 frs-bus:CompanySecretary1 2022-01-01 2022-12-31 04237363 1 2022-01-01 2022-12-31 04237363 frs-core:CurrentFinancialInstruments 1 2022-12-31 04237363 frs-core:Non-currentFinancialInstruments 1 2022-12-31 04237363 2 2022-01-01 2022-12-31 04237363 frs-core:CurrentFinancialInstruments 2 2022-12-31 04237363 frs-core:Non-currentFinancialInstruments 2 2022-12-31 04237363 3 2022-01-01 2022-12-31 04237363 frs-core:CurrentFinancialInstruments 3 2022-12-31 04237363 frs-core:Non-currentFinancialInstruments 3 2022-12-31 04237363 4 2022-01-01 2022-12-31 04237363 frs-core:CurrentFinancialInstruments 4 2022-12-31 04237363 frs-core:Non-currentFinancialInstruments 4 2022-12-31 04237363 5 2022-01-01 2022-12-31 04237363 frs-core:CurrentFinancialInstruments 5 2022-12-31 04237363 frs-core:Non-currentFinancialInstruments 5 2022-12-31 04237363 6 2022-01-01 2022-12-31 04237363 frs-core:CurrentFinancialInstruments 6 2022-12-31 04237363 frs-core:Non-currentFinancialInstruments 6 2022-12-31 04237363 7 2022-01-01 2022-12-31 04237363 frs-core:CurrentFinancialInstruments 7 2022-12-31 04237363 frs-core:Non-currentFinancialInstruments 7 2022-12-31 04237363 8 2022-01-01 2022-12-31 04237363 frs-core:CurrentFinancialInstruments 8 2022-12-31 04237363 frs-core:Non-currentFinancialInstruments 8 2022-12-31 04237363 9 2022-01-01 2022-12-31 04237363 frs-core:CurrentFinancialInstruments 9 2022-12-31 04237363 frs-core:Non-currentFinancialInstruments 9 2022-12-31 04237363 10 2022-01-01 2022-12-31 04237363 frs-core:CurrentFinancialInstruments 10 2022-12-31 04237363 frs-core:Non-currentFinancialInstruments 10 2022-12-31 04237363 11 2022-01-01 2022-12-31 04237363 frs-core:CurrentFinancialInstruments 11 2022-12-31 04237363 frs-core:Non-currentFinancialInstruments 11 2022-12-31 04237363 12 2022-01-01 2022-12-31 04237363 frs-core:CurrentFinancialInstruments 12 2022-12-31 04237363 frs-core:Non-currentFinancialInstruments 12 2022-12-31 04237363 13 2022-01-01 2022-12-31 04237363 frs-core:CurrentFinancialInstruments 13 2022-12-31 04237363 frs-core:Non-currentFinancialInstruments 13 2022-12-31 04237363 14 2022-01-01 2022-12-31 04237363 frs-core:CurrentFinancialInstruments 14 2022-12-31 04237363 frs-core:Non-currentFinancialInstruments 14 2022-12-31 04237363 15 2022-01-01 2022-12-31 04237363 frs-core:CurrentFinancialInstruments 15 2022-12-31 04237363 frs-core:Non-currentFinancialInstruments 15 2022-12-31 04237363 16 2022-01-01 2022-12-31 04237363 frs-core:CurrentFinancialInstruments 16 2022-12-31 04237363 frs-core:Non-currentFinancialInstruments 16 2022-12-31 04237363 17 2022-01-01 2022-12-31 04237363 frs-core:CurrentFinancialInstruments 17 2022-12-31 04237363 frs-core:Non-currentFinancialInstruments 17 2022-12-31 04237363 18 2022-01-01 2022-12-31 04237363 frs-core:CurrentFinancialInstruments 18 2022-12-31 04237363 frs-core:Non-currentFinancialInstruments 18 2022-12-31 04237363 19 2022-01-01 2022-12-31 04237363 frs-core:CurrentFinancialInstruments 19 2022-12-31 04237363 frs-core:Non-currentFinancialInstruments 19 2022-12-31 04237363 20 2022-01-01 2022-12-31 04237363 frs-core:CurrentFinancialInstruments 20 2022-12-31 04237363 frs-core:Non-currentFinancialInstruments 20 2022-12-31 04237363 dpl-frs:Item1 2022-01-01 2022-12-31 04237363 dpl-frs:Item1 2021-12-31 04237363 dpl-frs:Item1 2022-12-31 04237363 dpl-frs:CostSales dpl-frs:Item1 2022-01-01 2022-12-31 04237363 dpl-frs:CostSales dpl-frs:Item1 2021-12-31 04237363 dpl-frs:CostSales dpl-frs:Item1 2022-12-31 04237363 dpl-frs:DistributionCosts dpl-frs:Item1 2022-01-01 2022-12-31 04237363 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-01-01 2022-12-31 04237363 dpl-frs:Item2 2022-01-01 2022-12-31 04237363 dpl-frs:Item2 2021-12-31 04237363 dpl-frs:Item2 2022-12-31 04237363 dpl-frs:CostSales dpl-frs:Item2 2022-01-01 2022-12-31 04237363 dpl-frs:CostSales dpl-frs:Item2 2021-12-31 04237363 dpl-frs:CostSales dpl-frs:Item2 2022-12-31 04237363 dpl-frs:DistributionCosts dpl-frs:Item2 2022-01-01 2022-12-31 04237363 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-01-01 2022-12-31 04237363 dpl-frs:Item3 2022-01-01 2022-12-31 04237363 dpl-frs:Item3 2021-12-31 04237363 dpl-frs:Item3 2022-12-31 04237363 dpl-frs:CostSales dpl-frs:Item3 2022-01-01 2022-12-31 04237363 dpl-frs:CostSales dpl-frs:Item3 2021-12-31 04237363 dpl-frs:CostSales dpl-frs:Item3 2022-12-31 04237363 dpl-frs:DistributionCosts dpl-frs:Item3 2022-01-01 2022-12-31 04237363 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-01-01 2022-12-31 04237363 dpl-frs:Item4 2022-01-01 2022-12-31 04237363 dpl-frs:Item4 2021-12-31 04237363 dpl-frs:Item4 2022-12-31 04237363 dpl-frs:CostSales dpl-frs:Item4 2022-01-01 2022-12-31 04237363 dpl-frs:CostSales dpl-frs:Item4 2021-12-31 04237363 dpl-frs:CostSales dpl-frs:Item4 2022-12-31 04237363 dpl-frs:DistributionCosts dpl-frs:Item4 2022-01-01 2022-12-31 04237363 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-01-01 2022-12-31 04237363 dpl-frs:Item5 2022-01-01 2022-12-31 04237363 dpl-frs:Item5 2021-12-31 04237363 dpl-frs:Item5 2022-12-31 04237363 dpl-frs:CostSales dpl-frs:Item5 2022-01-01 2022-12-31 04237363 dpl-frs:CostSales dpl-frs:Item5 2021-12-31 04237363 dpl-frs:CostSales dpl-frs:Item5 2022-12-31 04237363 dpl-frs:DistributionCosts dpl-frs:Item5 2022-01-01 2022-12-31 04237363 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-01-01 2022-12-31 04237363 dpl-frs:Item6 2022-01-01 2022-12-31 04237363 dpl-frs:Item6 2021-12-31 04237363 dpl-frs:Item6 2022-12-31 04237363 dpl-frs:CostSales dpl-frs:Item6 2022-01-01 2022-12-31 04237363 dpl-frs:CostSales dpl-frs:Item6 2021-12-31 04237363 dpl-frs:CostSales dpl-frs:Item6 2022-12-31 04237363 dpl-frs:DistributionCosts dpl-frs:Item6 2022-01-01 2022-12-31 04237363 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-01-01 2022-12-31 04237363 dpl-frs:Item7 2022-01-01 2022-12-31 04237363 dpl-frs:Item7 2021-12-31 04237363 dpl-frs:Item7 2022-12-31 04237363 dpl-frs:CostSales dpl-frs:Item7 2022-01-01 2022-12-31 04237363 dpl-frs:CostSales dpl-frs:Item7 2021-12-31 04237363 dpl-frs:CostSales dpl-frs:Item7 2022-12-31 04237363 dpl-frs:DistributionCosts dpl-frs:Item7 2022-01-01 2022-12-31 04237363 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-01-01 2022-12-31 04237363 dpl-frs:Item8 2022-01-01 2022-12-31 04237363 dpl-frs:Item8 2021-12-31 04237363 dpl-frs:Item8 2022-12-31 04237363 dpl-frs:CostSales dpl-frs:Item8 2022-01-01 2022-12-31 04237363 dpl-frs:CostSales dpl-frs:Item8 2021-12-31 04237363 dpl-frs:CostSales dpl-frs:Item8 2022-12-31 04237363 dpl-frs:DistributionCosts dpl-frs:Item8 2022-01-01 2022-12-31 04237363 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-01-01 2022-12-31 04237363 dpl-frs:Item9 2022-01-01 2022-12-31 04237363 dpl-frs:Item9 2021-12-31 04237363 dpl-frs:Item9 2022-12-31 04237363 dpl-frs:CostSales dpl-frs:Item9 2022-01-01 2022-12-31 04237363 dpl-frs:CostSales dpl-frs:Item9 2021-12-31 04237363 dpl-frs:CostSales dpl-frs:Item9 2022-12-31 04237363 dpl-frs:DistributionCosts dpl-frs:Item9 2022-01-01 2022-12-31 04237363 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-01-01 2022-12-31 04237363 dpl-frs:Item10 2022-01-01 2022-12-31 04237363 dpl-frs:Item10 2021-12-31 04237363 dpl-frs:Item10 2022-12-31 04237363 dpl-frs:CostSales dpl-frs:Item10 2022-01-01 2022-12-31 04237363 dpl-frs:CostSales dpl-frs:Item10 2021-12-31 04237363 dpl-frs:CostSales dpl-frs:Item10 2022-12-31 04237363 dpl-frs:DistributionCosts dpl-frs:Item10 2022-01-01 2022-12-31 04237363 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-01-01 2022-12-31 04237363 dpl-frs:Item11 2022-01-01 2022-12-31 04237363 dpl-frs:Item11 2021-12-31 04237363 dpl-frs:Item11 2022-12-31 04237363 dpl-frs:CostSales dpl-frs:Item11 2022-01-01 2022-12-31 04237363 dpl-frs:CostSales dpl-frs:Item11 2021-12-31 04237363 dpl-frs:CostSales dpl-frs:Item11 2022-12-31 04237363 dpl-frs:DistributionCosts dpl-frs:Item11 2022-01-01 2022-12-31 04237363 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-01-01 2022-12-31 04237363 dpl-frs:Item12 2022-01-01 2022-12-31 04237363 dpl-frs:Item12 2021-12-31 04237363 dpl-frs:Item12 2022-12-31 04237363 dpl-frs:CostSales dpl-frs:Item12 2022-01-01 2022-12-31 04237363 dpl-frs:CostSales dpl-frs:Item12 2021-12-31 04237363 dpl-frs:CostSales dpl-frs:Item12 2022-12-31 04237363 dpl-frs:DistributionCosts dpl-frs:Item12 2022-01-01 2022-12-31 04237363 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-01-01 2022-12-31 04237363 1 2022-01-01 2022-12-31 04237363 frs-countries:EnglandWales 2022-01-01 2022-12-31
Registered number: 04237363
The Barneds Building Management Company Limited
Unaudited Financial Statements
For The Year Ended 31 December 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2
Page 1
Balance Sheet
Registered number: 04237363
2023 2022
Notes £ £ £ £
CURRENT ASSETS
Cash at bank and in hand 19 19
19 19
NET CURRENT ASSETS (LIABILITIES) 19 19
TOTAL ASSETS LESS CURRENT LIABILITIES 19 19
NET ASSETS 19 19
CAPITAL AND RESERVES
Called up share capital 4 19 19
SHAREHOLDERS' FUNDS 19 19
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 his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr M R Burns
Director
13 March 2024
The notes on page 2 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
The Barneds Building Management Company Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04237363 . The registered office is Hanover Buildings, 11-13 Hanover Street, Liverpool, Merseyside, L1 3DN.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
The company adminsters variable service charges on the residents, through an appointed managing agent, which when collected are held in trust for the purpose of meeting the relevant costs and maintenance of the common parts in relation to the property occupied by the residents, in accordance with the lease and Section 42 of the Landlord and Tenant Act 1987.
In the directors view the company therefore has no income or expenditure in its own right, as transactions in the year relate to the managment of the property on behalf of the residents.
A copy of the service charge accounts are available upon written request from the managing agents at the company's registered office.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2022: NIL)
- -
4. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 19 19
Page 2