Acorah Software Products - Accounts Production 14.2.200 false true 31 March 2022 1 April 2021 false 1 April 2022 31 March 2023 31 March 2023 06537474 Mr Vladimir Baltaga Centrum Secretaries Limited iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06537474 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-03-31 06537474 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-03-31 06537474 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-03-31 06537474 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-03-31 06537474 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-04-01 2023-03-31 06537474 frs-core:AllSubsidiaries 2022-04-01 2023-03-31 06537474 frs-core:KeyManagementPersonnel 2022-04-01 2023-03-31 06537474 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-04-01 2023-03-31 06537474 frs-core:OtherRelatedParties 2022-04-01 2023-03-31 06537474 2022-03-31 06537474 2023-03-31 06537474 2022-04-01 2023-03-31 06537474 frs-core:CurrentFinancialInstruments 2023-03-31 06537474 frs-core:CurrentFinancialInstruments 2022-04-01 2023-03-31 06537474 frs-core:Non-currentFinancialInstruments 2023-03-31 06537474 frs-core:Non-currentFinancialInstruments 2022-04-01 2023-03-31 06537474 frs-core:CurrentFinancialInstruments 2022-04-01 2023-03-31 06537474 frs-core:CurrentFinancialInstruments 2023-03-31 06537474 frs-core:AfterOneYear 2022-04-01 2023-03-31 06537474 frs-core:BetweenOneFiveYears 2022-04-01 2023-03-31 06537474 frs-core:BetweenOneFiveYears 2023-03-31 06537474 frs-core:ComputerEquipment 2023-03-31 06537474 frs-core:ComputerEquipment 2022-04-01 2023-03-31 06537474 frs-core:ComputerEquipment 2022-03-31 06537474 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-03-31 06537474 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-04-01 2023-03-31 06537474 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-03-31 06537474 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-03-31 06537474 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-04-01 2023-03-31 06537474 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-03-31 06537474 frs-core:FurnitureFittings 2023-03-31 06537474 frs-core:FurnitureFittings 2022-04-01 2023-03-31 06537474 frs-core:FurnitureFittings 2022-03-31 06537474 frs-core:NetGoodwill 2023-03-31 06537474 frs-core:NetGoodwill 2022-04-01 2023-03-31 06537474 frs-core:NetGoodwill 2022-03-31 06537474 frs-core:InvestmentPropertyIncludedWithinPPE 2023-03-31 06537474 frs-core:InvestmentPropertyIncludedWithinPPE 2022-04-01 2023-03-31 06537474 frs-core:InvestmentPropertyIncludedWithinPPE 2022-03-31 06537474 frs-core:LandBuildings 2023-03-31 06537474 frs-core:LandBuildings 2022-04-01 2023-03-31 06537474 frs-core:LandBuildings 2022-03-31 06537474 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-03-31 06537474 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-04-01 2023-03-31 06537474 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-03-31 06537474 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-03-31 06537474 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-04-01 2023-03-31 06537474 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-03-31 06537474 frs-core:MoreThanFiveYears 2022-04-01 2023-03-31 06537474 frs-core:MoreThanFiveYears 2023-03-31 06537474 frs-core:MotorVehicles 2023-03-31 06537474 frs-core:MotorVehicles 2022-04-01 2023-03-31 06537474 frs-core:MotorVehicles 2022-03-31 06537474 frs-core:OtherResidualIntangibleAssets 2023-03-31 06537474 frs-core:OtherResidualIntangibleAssets 2022-04-01 2023-03-31 06537474 frs-core:OtherResidualIntangibleAssets 2022-03-31 06537474 frs-core:PlantMachinery 2023-03-31 06537474 frs-core:PlantMachinery 2022-04-01 2023-03-31 06537474 frs-core:PlantMachinery 2022-03-31 06537474 frs-core:Secured 2023-03-31 06537474 frs-core:Unsecured 2023-03-31 06537474 frs-core:WithinOneYear 2022-04-01 2023-03-31 06537474 frs-core:WithinOneYear 2023-03-31 06537474 frs-core:CapitalRedemptionReserve 2022-04-01 2023-03-31 06537474 frs-core:CapitalRedemptionReserve 2022-03-31 06537474 frs-core:CapitalRedemptionReserve 2023-03-31 06537474 frs-core:OtherReservesSubtotal 2022-04-01 2023-03-31 06537474 frs-core:OtherReservesSubtotal 2022-03-31 06537474 frs-core:OtherReservesSubtotal 2023-03-31 06537474 frs-core:RevaluationReserve 2022-04-01 2023-03-31 06537474 frs-core:RevaluationReserve 2022-03-31 06537474 frs-core:RevaluationReserve 2023-03-31 06537474 frs-core:SharePremium 2022-04-01 2023-03-31 06537474 frs-core:SharePremium 2022-03-31 06537474 frs-core:SharePremium 2023-03-31 06537474 frs-core:ShareCapital 2022-04-01 2023-03-31 06537474 frs-core:ShareCapital 2022-03-31 06537474 frs-core:ShareCapital 2023-03-31 06537474 frs-core:RetainedEarningsAccumulatedLosses 2022-04-01 2023-03-31 06537474 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-03-31 06537474 frs-core:RetainedEarningsAccumulatedLosses 2023-03-31 06537474 frs-core:RetainedEarningsAccumulatedLosses 2022-03-31 06537474 frs-core:RetainedEarningsAccumulatedLosses 2023-03-31 06537474 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-03-31 06537474 frs-countries:UnitedKingdom 2022-04-01 2023-03-31 06537474 frs-countries:Europe 2022-04-01 2023-03-31 06537474 frs-countries:NorthAmerica 2022-04-01 2023-03-31 06537474 frs-countries:SouthAmerica 2022-04-01 2023-03-31 06537474 frs-countries:Asia 2022-04-01 2023-03-31 06537474 frs-countries:RestWorldOutsideUK 2022-04-01 2023-03-31 06537474 frs-bus:HighestPaidDirector 2022-04-01 2023-03-31 06537474 frs-bus:PrivateLimitedCompanyLtd 2022-04-01 2023-03-31 06537474 frs-bus:CompanyLimitedByGuarantee 2022-04-01 2023-03-31 06537474 frs-bus:LimitedLiabilityPartnershipLLP 2022-04-01 2023-03-31 06537474 frs-bus:LimitedLiabilityPartnershipsSORP 2022-04-01 2023-03-31 06537474 frs-bus:FullAccounts 2022-04-01 2023-03-31 06537474 frs-bus:FilletedAccounts 2022-04-01 2023-03-31 06537474 frs-bus:AbridgedAccounts 2022-04-01 2023-03-31 06537474 frs-bus:FRS102 2022-04-01 2023-03-31 06537474 frs-bus:MediumEntities 2022-04-01 2023-03-31 06537474 frs-bus:SmallEntities 2022-04-01 2023-03-31 06537474 frs-bus:EntityHasNeverTraded 2022-04-01 2023-03-31 06537474 frs-bus:EntityNoLongerTradingButTradedInPast 2022-04-01 2023-03-31 06537474 frs-bus:Audited 2022-04-01 2023-03-31 06537474 frs-bus:AuditExempt-NoAccountantsReport 2022-04-01 2023-03-31 06537474 frs-bus:AuditExemptWithAccountantsReport 2022-04-01 2023-03-31 06537474 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-04-01 2023-03-31 06537474 frs-bus:LargeCompaniesRegimeForAccounts 2022-04-01 2023-03-31 06537474 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-04-01 2023-03-31 06537474 frs-bus:SmallCompaniesRegimeForAccounts 2022-04-01 2023-03-31 06537474 frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-04-01 2023-03-31 06537474 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-04-01 2023-03-31 06537474 frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-04-01 2023-03-31 06537474 frs-bus:OrdinaryShareClass1 2022-04-01 2023-03-31 06537474 frs-bus:OrdinaryShareClass1 2022-03-31 06537474 frs-bus:OrdinaryShareClass1 2023-03-31 06537474 frs-bus:OrdinaryShareClass2 2022-04-01 2023-03-31 06537474 frs-bus:OrdinaryShareClass2 2022-03-31 06537474 frs-bus:OrdinaryShareClass2 2023-03-31 06537474 frs-bus:OrdinaryShareClass3 2022-04-01 2023-03-31 06537474 frs-bus:OrdinaryShareClass3 2022-03-31 06537474 frs-bus:OrdinaryShareClass3 2023-03-31 06537474 frs-bus:OrdinaryShareClass4 2022-04-01 2023-03-31 06537474 frs-bus:OrdinaryShareClass4 2022-03-31 06537474 frs-bus:OrdinaryShareClass4 2023-03-31 06537474 frs-bus:OrdinaryShareClass5 2022-04-01 2023-03-31 06537474 frs-bus:OrdinaryShareClass5 2022-03-31 06537474 frs-bus:OrdinaryShareClass5 2023-03-31 06537474 frs-bus:PreferenceShareClass1 2022-04-01 2023-03-31 06537474 frs-bus:PreferenceShareClass1 2022-03-31 06537474 frs-bus:PreferenceShareClass1 2023-03-31 06537474 frs-bus:PreferenceShareClass2 2022-04-01 2023-03-31 06537474 frs-bus:PreferenceShareClass2 2022-03-31 06537474 frs-bus:PreferenceShareClass2 2023-03-31 06537474 frs-bus:PreferenceShareClass3 2022-04-01 2023-03-31 06537474 frs-bus:PreferenceShareClass3 2022-03-31 06537474 frs-bus:PreferenceShareClass3 2023-03-31 06537474 frs-bus:PreferenceShareClass4 2022-04-01 2023-03-31 06537474 frs-bus:PreferenceShareClass4 2022-03-31 06537474 frs-bus:PreferenceShareClass4 2023-03-31 06537474 frs-bus:PreferenceShareClass5 2022-04-01 2023-03-31 06537474 frs-bus:PreferenceShareClass5 2022-03-31 06537474 frs-bus:PreferenceShareClass5 2023-03-31 06537474 1 2022-04-01 2023-03-31 06537474 1 2023-03-31 06537474 1 2022-04-01 2023-03-31 06537474 frs-core:LeasedAssets 2022-04-01 2023-03-31 06537474 frs-core:OwnedAssets 2022-04-01 2023-03-31 06537474 frs-core:CurrencyRisk 2022-04-01 2023-03-31 06537474 frs-core:MarketRisk 2022-04-01 2023-03-31 06537474 frs-core:InterestRateRisk 2022-04-01 2023-03-31 06537474 frs-core:DeferredTaxation 2022-04-01 2023-03-31 06537474 frs-core:DeferredTaxation 2022-03-31 06537474 frs-core:DeferredTaxation 2023-03-31 06537474 frs-core:OtherProvisionsContingentLiabilities 2022-04-01 2023-03-31 06537474 frs-core:OtherProvisionsContingentLiabilities 2022-03-31 06537474 frs-core:OtherProvisionsContingentLiabilities 2023-03-31 06537474 frs-core:ProvisionsDeferredTax 2023-03-31 06537474 frs-core:OtherDeferredTax 2023-03-31 06537474 frs-core:AcceleratedTaxDepreciationDeferredTax 2023-03-31 06537474 frs-core:TaxLossesCarry-forwardsDeferredTax 2023-03-31 06537474 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-03-31 06537474 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-04-01 2023-03-31 06537474 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-03-31 06537474 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-03-31 06537474 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-04-01 2023-03-31 06537474 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-03-31 06537474 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-03-31 06537474 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-04-01 2023-03-31 06537474 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-03-31 06537474 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-03-31 06537474 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-03-31 06537474 frs-core:RevaluationInvestmentPropertyDeferredTax 2023-03-31 06537474 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-03-31 06537474 frs-core:OtherPost-employmentBenefitsDeferredTax 2023-03-31 06537474 frs-core:Share-basedPaymentsDeferredTax 2023-03-31 06537474 frs-core:TaxCreditsDeferredTax 2023-03-31 06537474 frs-core:CostValuation 2022-03-31 06537474 frs-core:AdditionsToInvestments 2023-03-31 06537474 frs-core:DisposalsRepaymentsInvestments 2023-03-31 06537474 frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-03-31 06537474 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-03-31 06537474 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-03-31 06537474 frs-core:OtherIncreaseDecreaseInInvestments 2023-03-31 06537474 frs-core:CostValuation 2023-03-31 06537474 frs-core:ProvisionsForImpairmentInvestments 2022-03-31 06537474 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-03-31 06537474 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-03-31 06537474 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-03-31 06537474 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-03-31 06537474 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-03-31 06537474 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-03-31 06537474 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-03-31 06537474 frs-core:ProvisionsForImpairmentInvestments 2023-03-31 06537474 frs-core:ListedExchangeTraded 2023-03-31 06537474 frs-core:ListedExchangeTraded 2022-03-31 06537474 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-03-31 06537474 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-03-31 06537474 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-03-31 06537474 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-03-31 06537474 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-03-31 06537474 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-03-31 06537474 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-03-31 06537474 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-03-31 06537474 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 06537474 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 06537474 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 06537474 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 06537474 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 06537474 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-03-31 06537474 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 06537474 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 06537474 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 06537474 frs-core:UnlistedNon-exchangeTraded 2023-03-31 06537474 frs-core:UnlistedNon-exchangeTraded 2022-03-31 06537474 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-03-31 06537474 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 06537474 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 06537474 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 06537474 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 06537474 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 06537474 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 06537474 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-03-31 06537474 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 06537474 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 06537474 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 06537474 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 06537474 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 06537474 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-03-31 06537474 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 06537474 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 06537474 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 06537474 dpl-frs:CostSales 2022-04-01 2023-03-31 06537474 dpl-frs:CostSales 2022-03-31 06537474 dpl-frs:CostSales 2023-03-31 06537474 dpl-frs:DistributionCosts 2022-04-01 2023-03-31 06537474 dpl-frs:AdministrativeExpenses 2022-04-01 2023-03-31 06537474 frs-bus:Director1 2022-04-01 2023-03-31 06537474 frs-bus:Director1 2022-03-31 06537474 frs-bus:Director1 2023-03-31 06537474 frs-bus:CompanySecretary1 2022-04-01 2023-03-31 06537474 1 2022-04-01 2023-03-31 06537474 frs-core:CurrentFinancialInstruments 1 2023-03-31 06537474 frs-core:Non-currentFinancialInstruments 1 2023-03-31 06537474 2 2022-04-01 2023-03-31 06537474 frs-core:CurrentFinancialInstruments 2 2023-03-31 06537474 frs-core:Non-currentFinancialInstruments 2 2023-03-31 06537474 3 2022-04-01 2023-03-31 06537474 frs-core:CurrentFinancialInstruments 3 2023-03-31 06537474 frs-core:Non-currentFinancialInstruments 3 2023-03-31 06537474 4 2022-04-01 2023-03-31 06537474 frs-core:CurrentFinancialInstruments 4 2023-03-31 06537474 frs-core:Non-currentFinancialInstruments 4 2023-03-31 06537474 5 2022-04-01 2023-03-31 06537474 frs-core:CurrentFinancialInstruments 5 2023-03-31 06537474 frs-core:Non-currentFinancialInstruments 5 2023-03-31 06537474 6 2022-04-01 2023-03-31 06537474 frs-core:CurrentFinancialInstruments 6 2023-03-31 06537474 frs-core:Non-currentFinancialInstruments 6 2023-03-31 06537474 7 2022-04-01 2023-03-31 06537474 frs-core:CurrentFinancialInstruments 7 2023-03-31 06537474 frs-core:Non-currentFinancialInstruments 7 2023-03-31 06537474 8 2022-04-01 2023-03-31 06537474 frs-core:CurrentFinancialInstruments 8 2023-03-31 06537474 frs-core:Non-currentFinancialInstruments 8 2023-03-31 06537474 9 2022-04-01 2023-03-31 06537474 frs-core:CurrentFinancialInstruments 9 2023-03-31 06537474 frs-core:Non-currentFinancialInstruments 9 2023-03-31 06537474 10 2022-04-01 2023-03-31 06537474 frs-core:CurrentFinancialInstruments 10 2023-03-31 06537474 frs-core:Non-currentFinancialInstruments 10 2023-03-31 06537474 11 2022-04-01 2023-03-31 06537474 frs-core:CurrentFinancialInstruments 11 2023-03-31 06537474 frs-core:Non-currentFinancialInstruments 11 2023-03-31 06537474 12 2022-04-01 2023-03-31 06537474 frs-core:CurrentFinancialInstruments 12 2023-03-31 06537474 frs-core:Non-currentFinancialInstruments 12 2023-03-31 06537474 13 2022-04-01 2023-03-31 06537474 frs-core:CurrentFinancialInstruments 13 2023-03-31 06537474 frs-core:Non-currentFinancialInstruments 13 2023-03-31 06537474 14 2022-04-01 2023-03-31 06537474 frs-core:CurrentFinancialInstruments 14 2023-03-31 06537474 frs-core:Non-currentFinancialInstruments 14 2023-03-31 06537474 15 2022-04-01 2023-03-31 06537474 frs-core:CurrentFinancialInstruments 15 2023-03-31 06537474 frs-core:Non-currentFinancialInstruments 15 2023-03-31 06537474 16 2022-04-01 2023-03-31 06537474 frs-core:CurrentFinancialInstruments 16 2023-03-31 06537474 frs-core:Non-currentFinancialInstruments 16 2023-03-31 06537474 17 2022-04-01 2023-03-31 06537474 frs-core:CurrentFinancialInstruments 17 2023-03-31 06537474 frs-core:Non-currentFinancialInstruments 17 2023-03-31 06537474 18 2022-04-01 2023-03-31 06537474 frs-core:CurrentFinancialInstruments 18 2023-03-31 06537474 frs-core:Non-currentFinancialInstruments 18 2023-03-31 06537474 19 2022-04-01 2023-03-31 06537474 frs-core:CurrentFinancialInstruments 19 2023-03-31 06537474 frs-core:Non-currentFinancialInstruments 19 2023-03-31 06537474 20 2022-04-01 2023-03-31 06537474 frs-core:CurrentFinancialInstruments 20 2023-03-31 06537474 frs-core:Non-currentFinancialInstruments 20 2023-03-31 06537474 dpl-frs:Item1 2022-04-01 2023-03-31 06537474 dpl-frs:Item1 2022-03-31 06537474 dpl-frs:Item1 2023-03-31 06537474 dpl-frs:CostSales dpl-frs:Item1 2022-04-01 2023-03-31 06537474 dpl-frs:CostSales dpl-frs:Item1 2022-03-31 06537474 dpl-frs:CostSales dpl-frs:Item1 2023-03-31 06537474 dpl-frs:DistributionCosts dpl-frs:Item1 2022-04-01 2023-03-31 06537474 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-04-01 2023-03-31 06537474 dpl-frs:Item2 2022-04-01 2023-03-31 06537474 dpl-frs:Item2 2022-03-31 06537474 dpl-frs:Item2 2023-03-31 06537474 dpl-frs:CostSales dpl-frs:Item2 2022-04-01 2023-03-31 06537474 dpl-frs:CostSales dpl-frs:Item2 2022-03-31 06537474 dpl-frs:CostSales dpl-frs:Item2 2023-03-31 06537474 dpl-frs:DistributionCosts dpl-frs:Item2 2022-04-01 2023-03-31 06537474 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-04-01 2023-03-31 06537474 dpl-frs:Item3 2022-04-01 2023-03-31 06537474 dpl-frs:Item3 2022-03-31 06537474 dpl-frs:Item3 2023-03-31 06537474 dpl-frs:CostSales dpl-frs:Item3 2022-04-01 2023-03-31 06537474 dpl-frs:CostSales dpl-frs:Item3 2022-03-31 06537474 dpl-frs:CostSales dpl-frs:Item3 2023-03-31 06537474 dpl-frs:DistributionCosts dpl-frs:Item3 2022-04-01 2023-03-31 06537474 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-04-01 2023-03-31 06537474 dpl-frs:Item4 2022-04-01 2023-03-31 06537474 dpl-frs:Item4 2022-03-31 06537474 dpl-frs:Item4 2023-03-31 06537474 dpl-frs:CostSales dpl-frs:Item4 2022-04-01 2023-03-31 06537474 dpl-frs:CostSales dpl-frs:Item4 2022-03-31 06537474 dpl-frs:CostSales dpl-frs:Item4 2023-03-31 06537474 dpl-frs:DistributionCosts dpl-frs:Item4 2022-04-01 2023-03-31 06537474 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-04-01 2023-03-31 06537474 dpl-frs:Item5 2022-04-01 2023-03-31 06537474 dpl-frs:Item5 2022-03-31 06537474 dpl-frs:Item5 2023-03-31 06537474 dpl-frs:CostSales dpl-frs:Item5 2022-04-01 2023-03-31 06537474 dpl-frs:CostSales dpl-frs:Item5 2022-03-31 06537474 dpl-frs:CostSales dpl-frs:Item5 2023-03-31 06537474 dpl-frs:DistributionCosts dpl-frs:Item5 2022-04-01 2023-03-31 06537474 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-04-01 2023-03-31 06537474 dpl-frs:Item6 2022-04-01 2023-03-31 06537474 dpl-frs:Item6 2022-03-31 06537474 dpl-frs:Item6 2023-03-31 06537474 dpl-frs:CostSales dpl-frs:Item6 2022-04-01 2023-03-31 06537474 dpl-frs:CostSales dpl-frs:Item6 2022-03-31 06537474 dpl-frs:CostSales dpl-frs:Item6 2023-03-31 06537474 dpl-frs:DistributionCosts dpl-frs:Item6 2022-04-01 2023-03-31 06537474 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-04-01 2023-03-31 06537474 dpl-frs:Item7 2022-04-01 2023-03-31 06537474 dpl-frs:Item7 2022-03-31 06537474 dpl-frs:Item7 2023-03-31 06537474 dpl-frs:CostSales dpl-frs:Item7 2022-04-01 2023-03-31 06537474 dpl-frs:CostSales dpl-frs:Item7 2022-03-31 06537474 dpl-frs:CostSales dpl-frs:Item7 2023-03-31 06537474 dpl-frs:DistributionCosts dpl-frs:Item7 2022-04-01 2023-03-31 06537474 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-04-01 2023-03-31 06537474 dpl-frs:Item8 2022-04-01 2023-03-31 06537474 dpl-frs:Item8 2022-03-31 06537474 dpl-frs:Item8 2023-03-31 06537474 dpl-frs:CostSales dpl-frs:Item8 2022-04-01 2023-03-31 06537474 dpl-frs:CostSales dpl-frs:Item8 2022-03-31 06537474 dpl-frs:CostSales dpl-frs:Item8 2023-03-31 06537474 dpl-frs:DistributionCosts dpl-frs:Item8 2022-04-01 2023-03-31 06537474 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-04-01 2023-03-31 06537474 dpl-frs:Item9 2022-04-01 2023-03-31 06537474 dpl-frs:Item9 2022-03-31 06537474 dpl-frs:Item9 2023-03-31 06537474 dpl-frs:CostSales dpl-frs:Item9 2022-04-01 2023-03-31 06537474 dpl-frs:CostSales dpl-frs:Item9 2022-03-31 06537474 dpl-frs:CostSales dpl-frs:Item9 2023-03-31 06537474 dpl-frs:DistributionCosts dpl-frs:Item9 2022-04-01 2023-03-31 06537474 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-04-01 2023-03-31 06537474 dpl-frs:Item10 2022-04-01 2023-03-31 06537474 dpl-frs:Item10 2022-03-31 06537474 dpl-frs:Item10 2023-03-31 06537474 dpl-frs:CostSales dpl-frs:Item10 2022-04-01 2023-03-31 06537474 dpl-frs:CostSales dpl-frs:Item10 2022-03-31 06537474 dpl-frs:CostSales dpl-frs:Item10 2023-03-31 06537474 dpl-frs:DistributionCosts dpl-frs:Item10 2022-04-01 2023-03-31 06537474 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-04-01 2023-03-31 06537474 dpl-frs:Item11 2022-04-01 2023-03-31 06537474 dpl-frs:Item11 2022-03-31 06537474 dpl-frs:Item11 2023-03-31 06537474 dpl-frs:CostSales dpl-frs:Item11 2022-04-01 2023-03-31 06537474 dpl-frs:CostSales dpl-frs:Item11 2022-03-31 06537474 dpl-frs:CostSales dpl-frs:Item11 2023-03-31 06537474 dpl-frs:DistributionCosts dpl-frs:Item11 2022-04-01 2023-03-31 06537474 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-04-01 2023-03-31 06537474 dpl-frs:Item12 2022-04-01 2023-03-31 06537474 dpl-frs:Item12 2022-03-31 06537474 dpl-frs:Item12 2023-03-31 06537474 dpl-frs:CostSales dpl-frs:Item12 2022-04-01 2023-03-31 06537474 dpl-frs:CostSales dpl-frs:Item12 2022-03-31 06537474 dpl-frs:CostSales dpl-frs:Item12 2023-03-31 06537474 dpl-frs:DistributionCosts dpl-frs:Item12 2022-04-01 2023-03-31 06537474 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-04-01 2023-03-31 06537474 1 2022-04-01 2023-03-31 06537474 frs-countries:EnglandWales 2022-04-01 2023-03-31 06537474 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-03-31 06537474 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-03-31 06537474 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-03-31 06537474 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-03-31 06537474 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-04-01 2022-03-31 06537474 frs-core:AllSubsidiaries 2021-04-01 2022-03-31 06537474 frs-core:KeyManagementPersonnel 2021-04-01 2022-03-31 06537474 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-04-01 2022-03-31 06537474 frs-core:OtherRelatedParties 2021-04-01 2022-03-31 06537474 2021-03-31 06537474 2022-03-31 06537474 2021-04-01 2022-03-31 06537474 frs-core:CurrentFinancialInstruments 2022-03-31 06537474 frs-core:CurrentFinancialInstruments 2021-04-01 2022-03-31 06537474 frs-core:Non-currentFinancialInstruments 2022-03-31 06537474 frs-core:Non-currentFinancialInstruments 2021-04-01 2022-03-31 06537474 frs-core:CurrentFinancialInstruments 2021-04-01 2022-03-31 06537474 frs-core:CurrentFinancialInstruments 2022-03-31 06537474 frs-core:AfterOneYear 2021-04-01 2022-03-31 06537474 frs-core:BetweenOneFiveYears 2021-04-01 2022-03-31 06537474 frs-core:BetweenOneFiveYears 2022-03-31 06537474 frs-core:ComputerEquipment 2022-03-31 06537474 frs-core:ComputerEquipment 2021-04-01 2022-03-31 06537474 frs-core:ComputerEquipment 2021-03-31 06537474 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-03-31 06537474 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-04-01 2022-03-31 06537474 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-03-31 06537474 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-03-31 06537474 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-04-01 2022-03-31 06537474 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-03-31 06537474 frs-core:FurnitureFittings 2022-03-31 06537474 frs-core:FurnitureFittings 2021-04-01 2022-03-31 06537474 frs-core:FurnitureFittings 2021-03-31 06537474 frs-core:NetGoodwill 2022-03-31 06537474 frs-core:NetGoodwill 2021-04-01 2022-03-31 06537474 frs-core:NetGoodwill 2021-03-31 06537474 frs-core:InvestmentPropertyIncludedWithinPPE 2022-03-31 06537474 frs-core:InvestmentPropertyIncludedWithinPPE 2021-04-01 2022-03-31 06537474 frs-core:InvestmentPropertyIncludedWithinPPE 2021-03-31 06537474 frs-core:LandBuildings 2022-03-31 06537474 frs-core:LandBuildings 2021-04-01 2022-03-31 06537474 frs-core:LandBuildings 2021-03-31 06537474 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-03-31 06537474 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-04-01 2022-03-31 06537474 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-03-31 06537474 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-03-31 06537474 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-04-01 2022-03-31 06537474 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-03-31 06537474 frs-core:MoreThanFiveYears 2021-04-01 2022-03-31 06537474 frs-core:MoreThanFiveYears 2022-03-31 06537474 frs-core:MotorVehicles 2022-03-31 06537474 frs-core:MotorVehicles 2021-04-01 2022-03-31 06537474 frs-core:MotorVehicles 2021-03-31 06537474 frs-core:OtherResidualIntangibleAssets 2022-03-31 06537474 frs-core:OtherResidualIntangibleAssets 2021-04-01 2022-03-31 06537474 frs-core:OtherResidualIntangibleAssets 2021-03-31 06537474 frs-core:PlantMachinery 2022-03-31 06537474 frs-core:PlantMachinery 2021-04-01 2022-03-31 06537474 frs-core:PlantMachinery 2021-03-31 06537474 frs-core:Secured 2022-03-31 06537474 frs-core:Unsecured 2022-03-31 06537474 frs-core:WithinOneYear 2021-04-01 2022-03-31 06537474 frs-core:WithinOneYear 2022-03-31 06537474 frs-core:CapitalRedemptionReserve 2021-04-01 2022-03-31 06537474 frs-core:CapitalRedemptionReserve 2021-03-31 06537474 frs-core:CapitalRedemptionReserve 2022-03-31 06537474 frs-core:OtherReservesSubtotal 2021-04-01 2022-03-31 06537474 frs-core:OtherReservesSubtotal 2021-03-31 06537474 frs-core:OtherReservesSubtotal 2022-03-31 06537474 frs-core:RevaluationReserve 2021-04-01 2022-03-31 06537474 frs-core:RevaluationReserve 2021-03-31 06537474 frs-core:RevaluationReserve 2022-03-31 06537474 frs-core:SharePremium 2021-04-01 2022-03-31 06537474 frs-core:SharePremium 2021-03-31 06537474 frs-core:SharePremium 2022-03-31 06537474 frs-core:ShareCapital 2021-04-01 2022-03-31 06537474 frs-core:ShareCapital 2021-03-31 06537474 frs-core:ShareCapital 2022-03-31 06537474 frs-core:RetainedEarningsAccumulatedLosses 2021-04-01 2022-03-31 06537474 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-03-31 06537474 frs-core:RetainedEarningsAccumulatedLosses 2022-03-31 06537474 frs-core:RetainedEarningsAccumulatedLosses 2021-03-31 06537474 frs-core:RetainedEarningsAccumulatedLosses 2022-03-31 06537474 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-03-31 06537474 frs-countries:UnitedKingdom 2021-04-01 2022-03-31 06537474 frs-countries:Europe 2021-04-01 2022-03-31 06537474 frs-countries:NorthAmerica 2021-04-01 2022-03-31 06537474 frs-countries:SouthAmerica 2021-04-01 2022-03-31 06537474 frs-countries:Asia 2021-04-01 2022-03-31 06537474 frs-countries:RestWorldOutsideUK 2021-04-01 2022-03-31 06537474 frs-bus:HighestPaidDirector 2021-04-01 2022-03-31 06537474 frs-bus:PrivateLimitedCompanyLtd 2021-04-01 2022-03-31 06537474 frs-bus:CompanyLimitedByGuarantee 2021-04-01 2022-03-31 06537474 frs-bus:LimitedLiabilityPartnershipLLP 2021-04-01 2022-03-31 06537474 frs-bus:LimitedLiabilityPartnershipsSORP 2021-04-01 2022-03-31 06537474 frs-bus:FullAccounts 2021-04-01 2022-03-31 06537474 frs-bus:FilletedAccounts 2021-04-01 2022-03-31 06537474 frs-bus:AbridgedAccounts 2021-04-01 2022-03-31 06537474 frs-bus:FRS102 2021-04-01 2022-03-31 06537474 frs-bus:MediumEntities 2021-04-01 2022-03-31 06537474 frs-bus:SmallEntities 2021-04-01 2022-03-31 06537474 frs-bus:EntityHasNeverTraded 2021-04-01 2022-03-31 06537474 frs-bus:EntityNoLongerTradingButTradedInPast 2021-04-01 2022-03-31 06537474 frs-bus:Audited 2021-04-01 2022-03-31 06537474 frs-bus:AuditExempt-NoAccountantsReport 2021-04-01 2022-03-31 06537474 frs-bus:AuditExemptWithAccountantsReport 2021-04-01 2022-03-31 06537474 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-04-01 2022-03-31 06537474 frs-bus:LargeCompaniesRegimeForAccounts 2021-04-01 2022-03-31 06537474 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-04-01 2022-03-31 06537474 frs-bus:SmallCompaniesRegimeForAccounts 2021-04-01 2022-03-31 06537474 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-04-01 2022-03-31 06537474 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-04-01 2022-03-31 06537474 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-04-01 2022-03-31 06537474 frs-bus:OrdinaryShareClass1 2021-04-01 2022-03-31 06537474 frs-bus:OrdinaryShareClass1 2021-03-31 06537474 frs-bus:OrdinaryShareClass1 2022-03-31 06537474 frs-bus:OrdinaryShareClass2 2021-04-01 2022-03-31 06537474 frs-bus:OrdinaryShareClass2 2021-03-31 06537474 frs-bus:OrdinaryShareClass2 2022-03-31 06537474 frs-bus:OrdinaryShareClass3 2021-04-01 2022-03-31 06537474 frs-bus:OrdinaryShareClass3 2021-03-31 06537474 frs-bus:OrdinaryShareClass3 2022-03-31 06537474 frs-bus:OrdinaryShareClass4 2021-04-01 2022-03-31 06537474 frs-bus:OrdinaryShareClass4 2021-03-31 06537474 frs-bus:OrdinaryShareClass4 2022-03-31 06537474 frs-bus:OrdinaryShareClass5 2021-04-01 2022-03-31 06537474 frs-bus:OrdinaryShareClass5 2021-03-31 06537474 frs-bus:OrdinaryShareClass5 2022-03-31 06537474 frs-bus:PreferenceShareClass1 2021-04-01 2022-03-31 06537474 frs-bus:PreferenceShareClass1 2021-03-31 06537474 frs-bus:PreferenceShareClass1 2022-03-31 06537474 frs-bus:PreferenceShareClass2 2021-04-01 2022-03-31 06537474 frs-bus:PreferenceShareClass2 2021-03-31 06537474 frs-bus:PreferenceShareClass2 2022-03-31 06537474 frs-bus:PreferenceShareClass3 2021-04-01 2022-03-31 06537474 frs-bus:PreferenceShareClass3 2021-03-31 06537474 frs-bus:PreferenceShareClass3 2022-03-31 06537474 frs-bus:PreferenceShareClass4 2021-04-01 2022-03-31 06537474 frs-bus:PreferenceShareClass4 2021-03-31 06537474 frs-bus:PreferenceShareClass4 2022-03-31 06537474 frs-bus:PreferenceShareClass5 2021-04-01 2022-03-31 06537474 frs-bus:PreferenceShareClass5 2021-03-31 06537474 frs-bus:PreferenceShareClass5 2022-03-31 06537474 1 2021-04-01 2022-03-31 06537474 1 2022-03-31 06537474 1 2021-04-01 2022-03-31 06537474 frs-core:LeasedAssets 2021-04-01 2022-03-31 06537474 frs-core:OwnedAssets 2021-04-01 2022-03-31 06537474 frs-core:CurrencyRisk 2021-04-01 2022-03-31 06537474 frs-core:MarketRisk 2021-04-01 2022-03-31 06537474 frs-core:InterestRateRisk 2021-04-01 2022-03-31 06537474 frs-core:DeferredTaxation 2021-04-01 2022-03-31 06537474 frs-core:DeferredTaxation 2021-03-31 06537474 frs-core:DeferredTaxation 2022-03-31 06537474 frs-core:OtherProvisionsContingentLiabilities 2021-04-01 2022-03-31 06537474 frs-core:OtherProvisionsContingentLiabilities 2021-03-31 06537474 frs-core:OtherProvisionsContingentLiabilities 2022-03-31 06537474 frs-core:ProvisionsDeferredTax 2022-03-31 06537474 frs-core:OtherDeferredTax 2022-03-31 06537474 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-03-31 06537474 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-03-31 06537474 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-03-31 06537474 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-04-01 2022-03-31 06537474 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-03-31 06537474 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-03-31 06537474 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-04-01 2022-03-31 06537474 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-03-31 06537474 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-03-31 06537474 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-04-01 2022-03-31 06537474 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-03-31 06537474 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-03-31 06537474 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-03-31 06537474 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-03-31 06537474 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-03-31 06537474 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-03-31 06537474 frs-core:Share-basedPaymentsDeferredTax 2022-03-31 06537474 frs-core:TaxCreditsDeferredTax 2022-03-31 06537474 frs-core:CostValuation 2021-03-31 06537474 frs-core:AdditionsToInvestments 2022-03-31 06537474 frs-core:DisposalsRepaymentsInvestments 2022-03-31 06537474 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-03-31 06537474 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-03-31 06537474 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-03-31 06537474 frs-core:OtherIncreaseDecreaseInInvestments 2022-03-31 06537474 frs-core:CostValuation 2022-03-31 06537474 frs-core:ProvisionsForImpairmentInvestments 2021-03-31 06537474 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-03-31 06537474 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-03-31 06537474 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-03-31 06537474 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-03-31 06537474 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-03-31 06537474 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-03-31 06537474 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-03-31 06537474 frs-core:ProvisionsForImpairmentInvestments 2022-03-31 06537474 frs-core:ListedExchangeTraded 2022-03-31 06537474 frs-core:ListedExchangeTraded 2021-03-31 06537474 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-03-31 06537474 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-03-31 06537474 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-03-31 06537474 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-03-31 06537474 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-03-31 06537474 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-03-31 06537474 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-03-31 06537474 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-03-31 06537474 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-03-31 06537474 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 06537474 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 06537474 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 06537474 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 06537474 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-03-31 06537474 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 06537474 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 06537474 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 06537474 frs-core:UnlistedNon-exchangeTraded 2022-03-31 06537474 frs-core:UnlistedNon-exchangeTraded 2021-03-31 06537474 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-03-31 06537474 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 06537474 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 06537474 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 06537474 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 06537474 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 06537474 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 06537474 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-03-31 06537474 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-03-31 06537474 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 06537474 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 06537474 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 06537474 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 06537474 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-03-31 06537474 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 06537474 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 06537474 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 06537474 dpl-frs:CostSales 2021-04-01 2022-03-31 06537474 dpl-frs:CostSales 2021-03-31 06537474 dpl-frs:CostSales 2022-03-31 06537474 dpl-frs:DistributionCosts 2021-04-01 2022-03-31 06537474 dpl-frs:AdministrativeExpenses 2021-04-01 2022-03-31 06537474 frs-bus:Director1 2021-04-01 2022-03-31 06537474 frs-bus:Director1 2021-03-31 06537474 frs-bus:Director1 2022-03-31 06537474 frs-bus:CompanySecretary1 2021-04-01 2022-03-31 06537474 1 2021-04-01 2022-03-31 06537474 frs-core:CurrentFinancialInstruments 1 2022-03-31 06537474 frs-core:Non-currentFinancialInstruments 1 2022-03-31 06537474 2 2021-04-01 2022-03-31 06537474 frs-core:CurrentFinancialInstruments 2 2022-03-31 06537474 frs-core:Non-currentFinancialInstruments 2 2022-03-31 06537474 3 2021-04-01 2022-03-31 06537474 frs-core:CurrentFinancialInstruments 3 2022-03-31 06537474 frs-core:Non-currentFinancialInstruments 3 2022-03-31 06537474 4 2021-04-01 2022-03-31 06537474 frs-core:CurrentFinancialInstruments 4 2022-03-31 06537474 frs-core:Non-currentFinancialInstruments 4 2022-03-31 06537474 5 2021-04-01 2022-03-31 06537474 frs-core:CurrentFinancialInstruments 5 2022-03-31 06537474 frs-core:Non-currentFinancialInstruments 5 2022-03-31 06537474 6 2021-04-01 2022-03-31 06537474 frs-core:CurrentFinancialInstruments 6 2022-03-31 06537474 frs-core:Non-currentFinancialInstruments 6 2022-03-31 06537474 7 2021-04-01 2022-03-31 06537474 frs-core:CurrentFinancialInstruments 7 2022-03-31 06537474 frs-core:Non-currentFinancialInstruments 7 2022-03-31 06537474 8 2021-04-01 2022-03-31 06537474 frs-core:CurrentFinancialInstruments 8 2022-03-31 06537474 frs-core:Non-currentFinancialInstruments 8 2022-03-31 06537474 9 2021-04-01 2022-03-31 06537474 frs-core:CurrentFinancialInstruments 9 2022-03-31 06537474 frs-core:Non-currentFinancialInstruments 9 2022-03-31 06537474 10 2021-04-01 2022-03-31 06537474 frs-core:CurrentFinancialInstruments 10 2022-03-31 06537474 frs-core:Non-currentFinancialInstruments 10 2022-03-31 06537474 11 2021-04-01 2022-03-31 06537474 frs-core:CurrentFinancialInstruments 11 2022-03-31 06537474 frs-core:Non-currentFinancialInstruments 11 2022-03-31 06537474 12 2021-04-01 2022-03-31 06537474 frs-core:CurrentFinancialInstruments 12 2022-03-31 06537474 frs-core:Non-currentFinancialInstruments 12 2022-03-31 06537474 13 2021-04-01 2022-03-31 06537474 frs-core:CurrentFinancialInstruments 13 2022-03-31 06537474 frs-core:Non-currentFinancialInstruments 13 2022-03-31 06537474 14 2021-04-01 2022-03-31 06537474 frs-core:CurrentFinancialInstruments 14 2022-03-31 06537474 frs-core:Non-currentFinancialInstruments 14 2022-03-31 06537474 15 2021-04-01 2022-03-31 06537474 frs-core:CurrentFinancialInstruments 15 2022-03-31 06537474 frs-core:Non-currentFinancialInstruments 15 2022-03-31 06537474 16 2021-04-01 2022-03-31 06537474 frs-core:CurrentFinancialInstruments 16 2022-03-31 06537474 frs-core:Non-currentFinancialInstruments 16 2022-03-31 06537474 17 2021-04-01 2022-03-31 06537474 frs-core:CurrentFinancialInstruments 17 2022-03-31 06537474 frs-core:Non-currentFinancialInstruments 17 2022-03-31 06537474 18 2021-04-01 2022-03-31 06537474 frs-core:CurrentFinancialInstruments 18 2022-03-31 06537474 frs-core:Non-currentFinancialInstruments 18 2022-03-31 06537474 19 2021-04-01 2022-03-31 06537474 frs-core:CurrentFinancialInstruments 19 2022-03-31 06537474 frs-core:Non-currentFinancialInstruments 19 2022-03-31 06537474 20 2021-04-01 2022-03-31 06537474 frs-core:CurrentFinancialInstruments 20 2022-03-31 06537474 frs-core:Non-currentFinancialInstruments 20 2022-03-31 06537474 dpl-frs:Item1 2021-04-01 2022-03-31 06537474 dpl-frs:Item1 2021-03-31 06537474 dpl-frs:Item1 2022-03-31 06537474 dpl-frs:CostSales dpl-frs:Item1 2021-04-01 2022-03-31 06537474 dpl-frs:CostSales dpl-frs:Item1 2021-03-31 06537474 dpl-frs:CostSales dpl-frs:Item1 2022-03-31 06537474 dpl-frs:DistributionCosts dpl-frs:Item1 2021-04-01 2022-03-31 06537474 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-04-01 2022-03-31 06537474 dpl-frs:Item2 2021-04-01 2022-03-31 06537474 dpl-frs:Item2 2021-03-31 06537474 dpl-frs:Item2 2022-03-31 06537474 dpl-frs:CostSales dpl-frs:Item2 2021-04-01 2022-03-31 06537474 dpl-frs:CostSales dpl-frs:Item2 2021-03-31 06537474 dpl-frs:CostSales dpl-frs:Item2 2022-03-31 06537474 dpl-frs:DistributionCosts dpl-frs:Item2 2021-04-01 2022-03-31 06537474 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-04-01 2022-03-31 06537474 dpl-frs:Item3 2021-04-01 2022-03-31 06537474 dpl-frs:Item3 2021-03-31 06537474 dpl-frs:Item3 2022-03-31 06537474 dpl-frs:CostSales dpl-frs:Item3 2021-04-01 2022-03-31 06537474 dpl-frs:CostSales dpl-frs:Item3 2021-03-31 06537474 dpl-frs:CostSales dpl-frs:Item3 2022-03-31 06537474 dpl-frs:DistributionCosts dpl-frs:Item3 2021-04-01 2022-03-31 06537474 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-04-01 2022-03-31 06537474 dpl-frs:Item4 2021-04-01 2022-03-31 06537474 dpl-frs:Item4 2021-03-31 06537474 dpl-frs:Item4 2022-03-31 06537474 dpl-frs:CostSales dpl-frs:Item4 2021-04-01 2022-03-31 06537474 dpl-frs:CostSales dpl-frs:Item4 2021-03-31 06537474 dpl-frs:CostSales dpl-frs:Item4 2022-03-31 06537474 dpl-frs:DistributionCosts dpl-frs:Item4 2021-04-01 2022-03-31 06537474 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-04-01 2022-03-31 06537474 dpl-frs:Item5 2021-04-01 2022-03-31 06537474 dpl-frs:Item5 2021-03-31 06537474 dpl-frs:Item5 2022-03-31 06537474 dpl-frs:CostSales dpl-frs:Item5 2021-04-01 2022-03-31 06537474 dpl-frs:CostSales dpl-frs:Item5 2021-03-31 06537474 dpl-frs:CostSales dpl-frs:Item5 2022-03-31 06537474 dpl-frs:DistributionCosts dpl-frs:Item5 2021-04-01 2022-03-31 06537474 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-04-01 2022-03-31 06537474 dpl-frs:Item6 2021-04-01 2022-03-31 06537474 dpl-frs:Item6 2021-03-31 06537474 dpl-frs:Item6 2022-03-31 06537474 dpl-frs:CostSales dpl-frs:Item6 2021-04-01 2022-03-31 06537474 dpl-frs:CostSales dpl-frs:Item6 2021-03-31 06537474 dpl-frs:CostSales dpl-frs:Item6 2022-03-31 06537474 dpl-frs:DistributionCosts dpl-frs:Item6 2021-04-01 2022-03-31 06537474 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-04-01 2022-03-31 06537474 dpl-frs:Item7 2021-04-01 2022-03-31 06537474 dpl-frs:Item7 2021-03-31 06537474 dpl-frs:Item7 2022-03-31 06537474 dpl-frs:CostSales dpl-frs:Item7 2021-04-01 2022-03-31 06537474 dpl-frs:CostSales dpl-frs:Item7 2021-03-31 06537474 dpl-frs:CostSales dpl-frs:Item7 2022-03-31 06537474 dpl-frs:DistributionCosts dpl-frs:Item7 2021-04-01 2022-03-31 06537474 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-04-01 2022-03-31 06537474 dpl-frs:Item8 2021-04-01 2022-03-31 06537474 dpl-frs:Item8 2021-03-31 06537474 dpl-frs:Item8 2022-03-31 06537474 dpl-frs:CostSales dpl-frs:Item8 2021-04-01 2022-03-31 06537474 dpl-frs:CostSales dpl-frs:Item8 2021-03-31 06537474 dpl-frs:CostSales dpl-frs:Item8 2022-03-31 06537474 dpl-frs:DistributionCosts dpl-frs:Item8 2021-04-01 2022-03-31 06537474 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-04-01 2022-03-31 06537474 dpl-frs:Item9 2021-04-01 2022-03-31 06537474 dpl-frs:Item9 2021-03-31 06537474 dpl-frs:Item9 2022-03-31 06537474 dpl-frs:CostSales dpl-frs:Item9 2021-04-01 2022-03-31 06537474 dpl-frs:CostSales dpl-frs:Item9 2021-03-31 06537474 dpl-frs:CostSales dpl-frs:Item9 2022-03-31 06537474 dpl-frs:DistributionCosts dpl-frs:Item9 2021-04-01 2022-03-31 06537474 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-04-01 2022-03-31 06537474 dpl-frs:Item10 2021-04-01 2022-03-31 06537474 dpl-frs:Item10 2021-03-31 06537474 dpl-frs:Item10 2022-03-31 06537474 dpl-frs:CostSales dpl-frs:Item10 2021-04-01 2022-03-31 06537474 dpl-frs:CostSales dpl-frs:Item10 2021-03-31 06537474 dpl-frs:CostSales dpl-frs:Item10 2022-03-31 06537474 dpl-frs:DistributionCosts dpl-frs:Item10 2021-04-01 2022-03-31 06537474 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-04-01 2022-03-31 06537474 dpl-frs:Item11 2021-04-01 2022-03-31 06537474 dpl-frs:Item11 2021-03-31 06537474 dpl-frs:Item11 2022-03-31 06537474 dpl-frs:CostSales dpl-frs:Item11 2021-04-01 2022-03-31 06537474 dpl-frs:CostSales dpl-frs:Item11 2021-03-31 06537474 dpl-frs:CostSales dpl-frs:Item11 2022-03-31 06537474 dpl-frs:DistributionCosts dpl-frs:Item11 2021-04-01 2022-03-31 06537474 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-04-01 2022-03-31 06537474 dpl-frs:Item12 2021-04-01 2022-03-31 06537474 dpl-frs:Item12 2021-03-31 06537474 dpl-frs:Item12 2022-03-31 06537474 dpl-frs:CostSales dpl-frs:Item12 2021-04-01 2022-03-31 06537474 dpl-frs:CostSales dpl-frs:Item12 2021-03-31 06537474 dpl-frs:CostSales dpl-frs:Item12 2022-03-31 06537474 dpl-frs:DistributionCosts dpl-frs:Item12 2021-04-01 2022-03-31 06537474 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-04-01 2022-03-31 06537474 1 2021-04-01 2022-03-31 06537474 frs-countries:EnglandWales 2021-04-01 2022-03-31
Registered number: 06537474
Euxin Ltd.
Unaudited Financial Statements
For The Year Ended 31 March 2023
Centrum Chartered Certified Accountants
Unaudited Financial Statements
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2
Page 1
Balance Sheet
Registered number: 06537474
2023 2022
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 7,488 8,658
Cash at bank and in hand 181 181
7,669 8,839
Creditors: Amounts Falling Due Within One Year 5 (1,770 ) (1,680 )
NET CURRENT ASSETS (LIABILITIES) 5,899 7,159
TOTAL ASSETS LESS CURRENT LIABILITIES 5,899 7,159
NET ASSETS 5,899 7,159
CAPITAL AND RESERVES
Called up share capital 6 1 1
Profit and Loss Account 5,898 7,158
SHAREHOLDERS' FUNDS 5,899 7,159
For the year ending 31 March 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 Vladimir Baltaga
Director
29/11/2023
The notes on page 2 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Euxin Ltd. is a private company, limited by shares, incorporated in England & Wales, registered number 06537474 . The registered office is Elscot House, Arcadia Avenue, London, N3 2JU.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
1 1
4. Debtors
2023 2022
£ £
Due within one year
Other debtor Principal company 7,488 8,658
7,488 8,658
5. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 1,290 1,200
Accruals and deferred income 480 480
1,770 1,680
6. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1 1
Page 2