Acorah Software Products - Accounts Production 14.3.260 false true 31 March 2022 1 April 2021 false 1 April 2022 31 March 2023 31 March 2023 9508309 Mr Ahmed Ali iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 9508309 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-03-31 9508309 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-03-31 9508309 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-03-31 9508309 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-03-31 9508309 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-04-01 2023-03-31 9508309 frs-core:AllSubsidiaries 2022-04-01 2023-03-31 9508309 frs-core:KeyManagementPersonnel 2022-04-01 2023-03-31 9508309 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-04-01 2023-03-31 9508309 frs-core:OtherRelatedParties 2022-04-01 2023-03-31 9508309 2022-03-31 9508309 2023-03-31 9508309 2022-04-01 2023-03-31 9508309 frs-core:CurrentFinancialInstruments 2023-03-31 9508309 frs-core:CurrentFinancialInstruments 2022-04-01 2023-03-31 9508309 frs-core:Non-currentFinancialInstruments 2023-03-31 9508309 frs-core:Non-currentFinancialInstruments 2022-04-01 2023-03-31 9508309 frs-core:CurrentFinancialInstruments 2022-04-01 2023-03-31 9508309 frs-core:CurrentFinancialInstruments 2023-03-31 9508309 frs-core:AfterOneYear 2022-04-01 2023-03-31 9508309 frs-core:BetweenOneFiveYears 2022-04-01 2023-03-31 9508309 frs-core:BetweenOneFiveYears 2023-03-31 9508309 frs-core:ComputerEquipment 2023-03-31 9508309 frs-core:ComputerEquipment 2022-04-01 2023-03-31 9508309 frs-core:ComputerEquipment 2022-03-31 9508309 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-03-31 9508309 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-04-01 2023-03-31 9508309 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-03-31 9508309 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-03-31 9508309 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-04-01 2023-03-31 9508309 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-03-31 9508309 frs-core:FurnitureFittings 2023-03-31 9508309 frs-core:FurnitureFittings 2022-04-01 2023-03-31 9508309 frs-core:FurnitureFittings 2022-03-31 9508309 frs-core:NetGoodwill 2023-03-31 9508309 frs-core:NetGoodwill 2022-04-01 2023-03-31 9508309 frs-core:NetGoodwill 2022-03-31 9508309 frs-core:InvestmentPropertyIncludedWithinPPE 2023-03-31 9508309 frs-core:InvestmentPropertyIncludedWithinPPE 2022-04-01 2023-03-31 9508309 frs-core:InvestmentPropertyIncludedWithinPPE 2022-03-31 9508309 frs-core:LandBuildings 2023-03-31 9508309 frs-core:LandBuildings 2022-04-01 2023-03-31 9508309 frs-core:LandBuildings 2022-03-31 9508309 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-03-31 9508309 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-04-01 2023-03-31 9508309 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-03-31 9508309 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-03-31 9508309 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-04-01 2023-03-31 9508309 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-03-31 9508309 frs-core:MoreThanFiveYears 2022-04-01 2023-03-31 9508309 frs-core:MoreThanFiveYears 2023-03-31 9508309 frs-core:MotorVehicles 2023-03-31 9508309 frs-core:MotorVehicles 2022-04-01 2023-03-31 9508309 frs-core:MotorVehicles 2022-03-31 9508309 frs-core:OtherResidualIntangibleAssets 2023-03-31 9508309 frs-core:OtherResidualIntangibleAssets 2022-04-01 2023-03-31 9508309 frs-core:OtherResidualIntangibleAssets 2022-03-31 9508309 frs-core:PlantMachinery 2023-03-31 9508309 frs-core:PlantMachinery 2022-04-01 2023-03-31 9508309 frs-core:PlantMachinery 2022-03-31 9508309 frs-core:Secured 2023-03-31 9508309 frs-core:Unsecured 2023-03-31 9508309 frs-core:WithinOneYear 2022-04-01 2023-03-31 9508309 frs-core:WithinOneYear 2023-03-31 9508309 frs-core:CapitalRedemptionReserve 2022-04-01 2023-03-31 9508309 frs-core:CapitalRedemptionReserve 2022-03-31 9508309 frs-core:CapitalRedemptionReserve 2023-03-31 9508309 frs-core:OtherReservesSubtotal 2022-04-01 2023-03-31 9508309 frs-core:OtherReservesSubtotal 2022-03-31 9508309 frs-core:OtherReservesSubtotal 2023-03-31 9508309 frs-core:RevaluationReserve 2022-04-01 2023-03-31 9508309 frs-core:RevaluationReserve 2022-03-31 9508309 frs-core:RevaluationReserve 2023-03-31 9508309 frs-core:SharePremium 2022-04-01 2023-03-31 9508309 frs-core:SharePremium 2022-03-31 9508309 frs-core:SharePremium 2023-03-31 9508309 frs-core:ShareCapital 2022-04-01 2023-03-31 9508309 frs-core:ShareCapital 2022-03-31 9508309 frs-core:ShareCapital 2023-03-31 9508309 frs-core:RetainedEarningsAccumulatedLosses 2022-04-01 2023-03-31 9508309 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-03-31 9508309 frs-core:RetainedEarningsAccumulatedLosses 2023-03-31 9508309 frs-core:RetainedEarningsAccumulatedLosses 2022-03-31 9508309 frs-core:RetainedEarningsAccumulatedLosses 2023-03-31 9508309 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-03-31 9508309 frs-countries:UnitedKingdom 2022-04-01 2023-03-31 9508309 frs-countries:Europe 2022-04-01 2023-03-31 9508309 frs-countries:NorthAmerica 2022-04-01 2023-03-31 9508309 frs-countries:SouthAmerica 2022-04-01 2023-03-31 9508309 frs-countries:Asia 2022-04-01 2023-03-31 9508309 frs-countries:RestWorldOutsideUK 2022-04-01 2023-03-31 9508309 frs-bus:HighestPaidDirector 2022-04-01 2023-03-31 9508309 frs-bus:PrivateLimitedCompanyLtd 2022-04-01 2023-03-31 9508309 frs-bus:CompanyLimitedByGuarantee 2022-04-01 2023-03-31 9508309 frs-bus:LimitedLiabilityPartnershipLLP 2022-04-01 2023-03-31 9508309 frs-bus:LimitedLiabilityPartnershipsSORP 2022-04-01 2023-03-31 9508309 frs-bus:FullAccounts 2022-04-01 2023-03-31 9508309 frs-bus:FilletedAccounts 2022-04-01 2023-03-31 9508309 frs-bus:AbridgedAccounts 2022-04-01 2023-03-31 9508309 frs-bus:FRS102 2022-04-01 2023-03-31 9508309 frs-bus:MediumEntities 2022-04-01 2023-03-31 9508309 frs-bus:SmallEntities 2022-04-01 2023-03-31 9508309 frs-bus:EntityHasNeverTraded 2022-04-01 2023-03-31 9508309 frs-bus:EntityNoLongerTradingButTradedInPast 2022-04-01 2023-03-31 9508309 frs-bus:Audited 2022-04-01 2023-03-31 9508309 frs-bus:AuditExempt-NoAccountantsReport 2022-04-01 2023-03-31 9508309 frs-bus:AuditExemptWithAccountantsReport 2022-04-01 2023-03-31 9508309 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-04-01 2023-03-31 9508309 frs-bus:LargeCompaniesRegimeForAccounts 2022-04-01 2023-03-31 9508309 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-04-01 2023-03-31 9508309 frs-bus:SmallCompaniesRegimeForAccounts 2022-04-01 2023-03-31 9508309 frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-04-01 2023-03-31 9508309 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-04-01 2023-03-31 9508309 frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-04-01 2023-03-31 9508309 frs-bus:OrdinaryShareClass1 2022-04-01 2023-03-31 9508309 frs-bus:OrdinaryShareClass1 2022-03-31 9508309 frs-bus:OrdinaryShareClass1 2023-03-31 9508309 frs-bus:OrdinaryShareClass2 2022-04-01 2023-03-31 9508309 frs-bus:OrdinaryShareClass2 2022-03-31 9508309 frs-bus:OrdinaryShareClass2 2023-03-31 9508309 frs-bus:OrdinaryShareClass3 2022-04-01 2023-03-31 9508309 frs-bus:OrdinaryShareClass3 2022-03-31 9508309 frs-bus:OrdinaryShareClass3 2023-03-31 9508309 frs-bus:OrdinaryShareClass4 2022-04-01 2023-03-31 9508309 frs-bus:OrdinaryShareClass4 2022-03-31 9508309 frs-bus:OrdinaryShareClass4 2023-03-31 9508309 frs-bus:OrdinaryShareClass5 2022-04-01 2023-03-31 9508309 frs-bus:OrdinaryShareClass5 2022-03-31 9508309 frs-bus:OrdinaryShareClass5 2023-03-31 9508309 frs-bus:PreferenceShareClass1 2022-04-01 2023-03-31 9508309 frs-bus:PreferenceShareClass1 2022-03-31 9508309 frs-bus:PreferenceShareClass1 2023-03-31 9508309 frs-bus:PreferenceShareClass2 2022-04-01 2023-03-31 9508309 frs-bus:PreferenceShareClass2 2022-03-31 9508309 frs-bus:PreferenceShareClass2 2023-03-31 9508309 frs-bus:PreferenceShareClass3 2022-04-01 2023-03-31 9508309 frs-bus:PreferenceShareClass3 2022-03-31 9508309 frs-bus:PreferenceShareClass3 2023-03-31 9508309 frs-bus:PreferenceShareClass4 2022-04-01 2023-03-31 9508309 frs-bus:PreferenceShareClass4 2022-03-31 9508309 frs-bus:PreferenceShareClass4 2023-03-31 9508309 frs-bus:PreferenceShareClass5 2022-04-01 2023-03-31 9508309 frs-bus:PreferenceShareClass5 2022-03-31 9508309 frs-bus:PreferenceShareClass5 2023-03-31 9508309 1 2022-04-01 2023-03-31 9508309 1 2023-03-31 9508309 1 2022-04-01 2023-03-31 9508309 frs-core:LeasedAssets 2022-04-01 2023-03-31 9508309 frs-core:OwnedAssets 2022-04-01 2023-03-31 9508309 frs-core:CurrencyRisk 2022-04-01 2023-03-31 9508309 frs-core:MarketRisk 2022-04-01 2023-03-31 9508309 frs-core:InterestRateRisk 2022-04-01 2023-03-31 9508309 frs-core:DeferredTaxation 2022-04-01 2023-03-31 9508309 frs-core:DeferredTaxation 2022-03-31 9508309 frs-core:DeferredTaxation 2023-03-31 9508309 frs-core:OtherProvisionsContingentLiabilities 2022-04-01 2023-03-31 9508309 frs-core:OtherProvisionsContingentLiabilities 2022-03-31 9508309 frs-core:OtherProvisionsContingentLiabilities 2023-03-31 9508309 frs-core:ProvisionsDeferredTax 2023-03-31 9508309 frs-core:OtherDeferredTax 2023-03-31 9508309 frs-core:AcceleratedTaxDepreciationDeferredTax 2023-03-31 9508309 frs-core:TaxLossesCarry-forwardsDeferredTax 2023-03-31 9508309 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-03-31 9508309 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-04-01 2023-03-31 9508309 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-03-31 9508309 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-03-31 9508309 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-04-01 2023-03-31 9508309 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-03-31 9508309 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-03-31 9508309 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-04-01 2023-03-31 9508309 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-03-31 9508309 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-03-31 9508309 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-03-31 9508309 frs-core:RevaluationInvestmentPropertyDeferredTax 2023-03-31 9508309 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-03-31 9508309 frs-core:OtherPost-employmentBenefitsDeferredTax 2023-03-31 9508309 frs-core:Share-basedPaymentsDeferredTax 2023-03-31 9508309 frs-core:TaxCreditsDeferredTax 2023-03-31 9508309 frs-core:CostValuation 2022-03-31 9508309 frs-core:AdditionsToInvestments 2023-03-31 9508309 frs-core:DisposalsRepaymentsInvestments 2023-03-31 9508309 frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-03-31 9508309 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-03-31 9508309 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-03-31 9508309 frs-core:OtherIncreaseDecreaseInInvestments 2023-03-31 9508309 frs-core:CostValuation 2023-03-31 9508309 frs-core:ProvisionsForImpairmentInvestments 2022-03-31 9508309 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-03-31 9508309 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-03-31 9508309 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-03-31 9508309 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-03-31 9508309 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-03-31 9508309 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-03-31 9508309 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-03-31 9508309 frs-core:ProvisionsForImpairmentInvestments 2023-03-31 9508309 frs-core:ListedExchangeTraded 2023-03-31 9508309 frs-core:ListedExchangeTraded 2022-03-31 9508309 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-03-31 9508309 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-03-31 9508309 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-03-31 9508309 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-03-31 9508309 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-03-31 9508309 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-03-31 9508309 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-03-31 9508309 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-03-31 9508309 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 9508309 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 9508309 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 9508309 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 9508309 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 9508309 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-03-31 9508309 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 9508309 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 9508309 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 9508309 frs-core:UnlistedNon-exchangeTraded 2023-03-31 9508309 frs-core:UnlistedNon-exchangeTraded 2022-03-31 9508309 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-03-31 9508309 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 9508309 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 9508309 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 9508309 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 9508309 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 9508309 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 9508309 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-03-31 9508309 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 9508309 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 9508309 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 9508309 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 9508309 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 9508309 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-03-31 9508309 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 9508309 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 9508309 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 9508309 dpl-frs:CostSales 2022-04-01 2023-03-31 9508309 dpl-frs:CostSales 2022-03-31 9508309 dpl-frs:CostSales 2023-03-31 9508309 dpl-frs:DistributionCosts 2022-04-01 2023-03-31 9508309 dpl-frs:AdministrativeExpenses 2022-04-01 2023-03-31 9508309 frs-bus:Director1 2022-04-01 2023-03-31 9508309 frs-bus:Director1 2022-03-31 9508309 frs-bus:Director1 2023-03-31 9508309 1 2022-04-01 2023-03-31 9508309 frs-core:CurrentFinancialInstruments 1 2023-03-31 9508309 frs-core:Non-currentFinancialInstruments 1 2023-03-31 9508309 2 2022-04-01 2023-03-31 9508309 frs-core:CurrentFinancialInstruments 2 2023-03-31 9508309 frs-core:Non-currentFinancialInstruments 2 2023-03-31 9508309 3 2022-04-01 2023-03-31 9508309 frs-core:CurrentFinancialInstruments 3 2023-03-31 9508309 frs-core:Non-currentFinancialInstruments 3 2023-03-31 9508309 4 2022-04-01 2023-03-31 9508309 frs-core:CurrentFinancialInstruments 4 2023-03-31 9508309 frs-core:Non-currentFinancialInstruments 4 2023-03-31 9508309 5 2022-04-01 2023-03-31 9508309 frs-core:CurrentFinancialInstruments 5 2023-03-31 9508309 frs-core:Non-currentFinancialInstruments 5 2023-03-31 9508309 6 2022-04-01 2023-03-31 9508309 frs-core:CurrentFinancialInstruments 6 2023-03-31 9508309 frs-core:Non-currentFinancialInstruments 6 2023-03-31 9508309 7 2022-04-01 2023-03-31 9508309 frs-core:CurrentFinancialInstruments 7 2023-03-31 9508309 frs-core:Non-currentFinancialInstruments 7 2023-03-31 9508309 8 2022-04-01 2023-03-31 9508309 frs-core:CurrentFinancialInstruments 8 2023-03-31 9508309 frs-core:Non-currentFinancialInstruments 8 2023-03-31 9508309 9 2022-04-01 2023-03-31 9508309 frs-core:CurrentFinancialInstruments 9 2023-03-31 9508309 frs-core:Non-currentFinancialInstruments 9 2023-03-31 9508309 10 2022-04-01 2023-03-31 9508309 frs-core:CurrentFinancialInstruments 10 2023-03-31 9508309 frs-core:Non-currentFinancialInstruments 10 2023-03-31 9508309 11 2022-04-01 2023-03-31 9508309 frs-core:CurrentFinancialInstruments 11 2023-03-31 9508309 frs-core:Non-currentFinancialInstruments 11 2023-03-31 9508309 12 2022-04-01 2023-03-31 9508309 frs-core:CurrentFinancialInstruments 12 2023-03-31 9508309 frs-core:Non-currentFinancialInstruments 12 2023-03-31 9508309 13 2022-04-01 2023-03-31 9508309 frs-core:CurrentFinancialInstruments 13 2023-03-31 9508309 frs-core:Non-currentFinancialInstruments 13 2023-03-31 9508309 14 2022-04-01 2023-03-31 9508309 frs-core:CurrentFinancialInstruments 14 2023-03-31 9508309 frs-core:Non-currentFinancialInstruments 14 2023-03-31 9508309 15 2022-04-01 2023-03-31 9508309 frs-core:CurrentFinancialInstruments 15 2023-03-31 9508309 frs-core:Non-currentFinancialInstruments 15 2023-03-31 9508309 16 2022-04-01 2023-03-31 9508309 frs-core:CurrentFinancialInstruments 16 2023-03-31 9508309 frs-core:Non-currentFinancialInstruments 16 2023-03-31 9508309 17 2022-04-01 2023-03-31 9508309 frs-core:CurrentFinancialInstruments 17 2023-03-31 9508309 frs-core:Non-currentFinancialInstruments 17 2023-03-31 9508309 18 2022-04-01 2023-03-31 9508309 frs-core:CurrentFinancialInstruments 18 2023-03-31 9508309 frs-core:Non-currentFinancialInstruments 18 2023-03-31 9508309 19 2022-04-01 2023-03-31 9508309 frs-core:CurrentFinancialInstruments 19 2023-03-31 9508309 frs-core:Non-currentFinancialInstruments 19 2023-03-31 9508309 20 2022-04-01 2023-03-31 9508309 frs-core:CurrentFinancialInstruments 20 2023-03-31 9508309 frs-core:Non-currentFinancialInstruments 20 2023-03-31 9508309 dpl-frs:Item1 2022-04-01 2023-03-31 9508309 dpl-frs:Item1 2022-03-31 9508309 dpl-frs:Item1 2023-03-31 9508309 dpl-frs:CostSales dpl-frs:Item1 2022-04-01 2023-03-31 9508309 dpl-frs:CostSales dpl-frs:Item1 2022-03-31 9508309 dpl-frs:CostSales dpl-frs:Item1 2023-03-31 9508309 dpl-frs:DistributionCosts dpl-frs:Item1 2022-04-01 2023-03-31 9508309 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-04-01 2023-03-31 9508309 dpl-frs:Item2 2022-04-01 2023-03-31 9508309 dpl-frs:Item2 2022-03-31 9508309 dpl-frs:Item2 2023-03-31 9508309 dpl-frs:CostSales dpl-frs:Item2 2022-04-01 2023-03-31 9508309 dpl-frs:CostSales dpl-frs:Item2 2022-03-31 9508309 dpl-frs:CostSales dpl-frs:Item2 2023-03-31 9508309 dpl-frs:DistributionCosts dpl-frs:Item2 2022-04-01 2023-03-31 9508309 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-04-01 2023-03-31 9508309 dpl-frs:Item3 2022-04-01 2023-03-31 9508309 dpl-frs:Item3 2022-03-31 9508309 dpl-frs:Item3 2023-03-31 9508309 dpl-frs:CostSales dpl-frs:Item3 2022-04-01 2023-03-31 9508309 dpl-frs:CostSales dpl-frs:Item3 2022-03-31 9508309 dpl-frs:CostSales dpl-frs:Item3 2023-03-31 9508309 dpl-frs:DistributionCosts dpl-frs:Item3 2022-04-01 2023-03-31 9508309 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-04-01 2023-03-31 9508309 dpl-frs:Item4 2022-04-01 2023-03-31 9508309 dpl-frs:Item4 2022-03-31 9508309 dpl-frs:Item4 2023-03-31 9508309 dpl-frs:CostSales dpl-frs:Item4 2022-04-01 2023-03-31 9508309 dpl-frs:CostSales dpl-frs:Item4 2022-03-31 9508309 dpl-frs:CostSales dpl-frs:Item4 2023-03-31 9508309 dpl-frs:DistributionCosts dpl-frs:Item4 2022-04-01 2023-03-31 9508309 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-04-01 2023-03-31 9508309 dpl-frs:Item5 2022-04-01 2023-03-31 9508309 dpl-frs:Item5 2022-03-31 9508309 dpl-frs:Item5 2023-03-31 9508309 dpl-frs:CostSales dpl-frs:Item5 2022-04-01 2023-03-31 9508309 dpl-frs:CostSales dpl-frs:Item5 2022-03-31 9508309 dpl-frs:CostSales dpl-frs:Item5 2023-03-31 9508309 dpl-frs:DistributionCosts dpl-frs:Item5 2022-04-01 2023-03-31 9508309 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-04-01 2023-03-31 9508309 dpl-frs:Item6 2022-04-01 2023-03-31 9508309 dpl-frs:Item6 2022-03-31 9508309 dpl-frs:Item6 2023-03-31 9508309 dpl-frs:CostSales dpl-frs:Item6 2022-04-01 2023-03-31 9508309 dpl-frs:CostSales dpl-frs:Item6 2022-03-31 9508309 dpl-frs:CostSales dpl-frs:Item6 2023-03-31 9508309 dpl-frs:DistributionCosts dpl-frs:Item6 2022-04-01 2023-03-31 9508309 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-04-01 2023-03-31 9508309 dpl-frs:Item7 2022-04-01 2023-03-31 9508309 dpl-frs:Item7 2022-03-31 9508309 dpl-frs:Item7 2023-03-31 9508309 dpl-frs:CostSales dpl-frs:Item7 2022-04-01 2023-03-31 9508309 dpl-frs:CostSales dpl-frs:Item7 2022-03-31 9508309 dpl-frs:CostSales dpl-frs:Item7 2023-03-31 9508309 dpl-frs:DistributionCosts dpl-frs:Item7 2022-04-01 2023-03-31 9508309 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-04-01 2023-03-31 9508309 dpl-frs:Item8 2022-04-01 2023-03-31 9508309 dpl-frs:Item8 2022-03-31 9508309 dpl-frs:Item8 2023-03-31 9508309 dpl-frs:CostSales dpl-frs:Item8 2022-04-01 2023-03-31 9508309 dpl-frs:CostSales dpl-frs:Item8 2022-03-31 9508309 dpl-frs:CostSales dpl-frs:Item8 2023-03-31 9508309 dpl-frs:DistributionCosts dpl-frs:Item8 2022-04-01 2023-03-31 9508309 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-04-01 2023-03-31 9508309 dpl-frs:Item9 2022-04-01 2023-03-31 9508309 dpl-frs:Item9 2022-03-31 9508309 dpl-frs:Item9 2023-03-31 9508309 dpl-frs:CostSales dpl-frs:Item9 2022-04-01 2023-03-31 9508309 dpl-frs:CostSales dpl-frs:Item9 2022-03-31 9508309 dpl-frs:CostSales dpl-frs:Item9 2023-03-31 9508309 dpl-frs:DistributionCosts dpl-frs:Item9 2022-04-01 2023-03-31 9508309 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-04-01 2023-03-31 9508309 dpl-frs:Item10 2022-04-01 2023-03-31 9508309 dpl-frs:Item10 2022-03-31 9508309 dpl-frs:Item10 2023-03-31 9508309 dpl-frs:CostSales dpl-frs:Item10 2022-04-01 2023-03-31 9508309 dpl-frs:CostSales dpl-frs:Item10 2022-03-31 9508309 dpl-frs:CostSales dpl-frs:Item10 2023-03-31 9508309 dpl-frs:DistributionCosts dpl-frs:Item10 2022-04-01 2023-03-31 9508309 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-04-01 2023-03-31 9508309 dpl-frs:Item11 2022-04-01 2023-03-31 9508309 dpl-frs:Item11 2022-03-31 9508309 dpl-frs:Item11 2023-03-31 9508309 dpl-frs:CostSales dpl-frs:Item11 2022-04-01 2023-03-31 9508309 dpl-frs:CostSales dpl-frs:Item11 2022-03-31 9508309 dpl-frs:CostSales dpl-frs:Item11 2023-03-31 9508309 dpl-frs:DistributionCosts dpl-frs:Item11 2022-04-01 2023-03-31 9508309 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-04-01 2023-03-31 9508309 dpl-frs:Item12 2022-04-01 2023-03-31 9508309 dpl-frs:Item12 2022-03-31 9508309 dpl-frs:Item12 2023-03-31 9508309 dpl-frs:CostSales dpl-frs:Item12 2022-04-01 2023-03-31 9508309 dpl-frs:CostSales dpl-frs:Item12 2022-03-31 9508309 dpl-frs:CostSales dpl-frs:Item12 2023-03-31 9508309 dpl-frs:DistributionCosts dpl-frs:Item12 2022-04-01 2023-03-31 9508309 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-04-01 2023-03-31 9508309 1 2022-04-01 2023-03-31 9508309 frs-countries:EnglandWales 2022-04-01 2023-03-31 9508309 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-03-31 9508309 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-03-31 9508309 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-03-31 9508309 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-03-31 9508309 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-04-01 2022-03-31 9508309 frs-core:AllSubsidiaries 2021-04-01 2022-03-31 9508309 frs-core:KeyManagementPersonnel 2021-04-01 2022-03-31 9508309 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-04-01 2022-03-31 9508309 frs-core:OtherRelatedParties 2021-04-01 2022-03-31 9508309 2021-03-31 9508309 2022-03-31 9508309 2021-04-01 2022-03-31 9508309 frs-core:CurrentFinancialInstruments 2022-03-31 9508309 frs-core:CurrentFinancialInstruments 2021-04-01 2022-03-31 9508309 frs-core:Non-currentFinancialInstruments 2022-03-31 9508309 frs-core:Non-currentFinancialInstruments 2021-04-01 2022-03-31 9508309 frs-core:CurrentFinancialInstruments 2021-04-01 2022-03-31 9508309 frs-core:CurrentFinancialInstruments 2022-03-31 9508309 frs-core:AfterOneYear 2021-04-01 2022-03-31 9508309 frs-core:BetweenOneFiveYears 2021-04-01 2022-03-31 9508309 frs-core:BetweenOneFiveYears 2022-03-31 9508309 frs-core:ComputerEquipment 2022-03-31 9508309 frs-core:ComputerEquipment 2021-04-01 2022-03-31 9508309 frs-core:ComputerEquipment 2021-03-31 9508309 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-03-31 9508309 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-04-01 2022-03-31 9508309 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-03-31 9508309 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-03-31 9508309 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-04-01 2022-03-31 9508309 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-03-31 9508309 frs-core:FurnitureFittings 2022-03-31 9508309 frs-core:FurnitureFittings 2021-04-01 2022-03-31 9508309 frs-core:FurnitureFittings 2021-03-31 9508309 frs-core:NetGoodwill 2022-03-31 9508309 frs-core:NetGoodwill 2021-04-01 2022-03-31 9508309 frs-core:NetGoodwill 2021-03-31 9508309 frs-core:InvestmentPropertyIncludedWithinPPE 2022-03-31 9508309 frs-core:InvestmentPropertyIncludedWithinPPE 2021-04-01 2022-03-31 9508309 frs-core:InvestmentPropertyIncludedWithinPPE 2021-03-31 9508309 frs-core:LandBuildings 2022-03-31 9508309 frs-core:LandBuildings 2021-04-01 2022-03-31 9508309 frs-core:LandBuildings 2021-03-31 9508309 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-03-31 9508309 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-04-01 2022-03-31 9508309 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-03-31 9508309 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-03-31 9508309 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-04-01 2022-03-31 9508309 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-03-31 9508309 frs-core:MoreThanFiveYears 2021-04-01 2022-03-31 9508309 frs-core:MoreThanFiveYears 2022-03-31 9508309 frs-core:MotorVehicles 2022-03-31 9508309 frs-core:MotorVehicles 2021-04-01 2022-03-31 9508309 frs-core:MotorVehicles 2021-03-31 9508309 frs-core:OtherResidualIntangibleAssets 2022-03-31 9508309 frs-core:OtherResidualIntangibleAssets 2021-04-01 2022-03-31 9508309 frs-core:OtherResidualIntangibleAssets 2021-03-31 9508309 frs-core:PlantMachinery 2022-03-31 9508309 frs-core:PlantMachinery 2021-04-01 2022-03-31 9508309 frs-core:PlantMachinery 2021-03-31 9508309 frs-core:Secured 2022-03-31 9508309 frs-core:Unsecured 2022-03-31 9508309 frs-core:WithinOneYear 2021-04-01 2022-03-31 9508309 frs-core:WithinOneYear 2022-03-31 9508309 frs-core:CapitalRedemptionReserve 2021-04-01 2022-03-31 9508309 frs-core:CapitalRedemptionReserve 2021-03-31 9508309 frs-core:CapitalRedemptionReserve 2022-03-31 9508309 frs-core:OtherReservesSubtotal 2021-04-01 2022-03-31 9508309 frs-core:OtherReservesSubtotal 2021-03-31 9508309 frs-core:OtherReservesSubtotal 2022-03-31 9508309 frs-core:RevaluationReserve 2021-04-01 2022-03-31 9508309 frs-core:RevaluationReserve 2021-03-31 9508309 frs-core:RevaluationReserve 2022-03-31 9508309 frs-core:SharePremium 2021-04-01 2022-03-31 9508309 frs-core:SharePremium 2021-03-31 9508309 frs-core:SharePremium 2022-03-31 9508309 frs-core:ShareCapital 2021-04-01 2022-03-31 9508309 frs-core:ShareCapital 2021-03-31 9508309 frs-core:ShareCapital 2022-03-31 9508309 frs-core:RetainedEarningsAccumulatedLosses 2021-04-01 2022-03-31 9508309 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-03-31 9508309 frs-core:RetainedEarningsAccumulatedLosses 2022-03-31 9508309 frs-core:RetainedEarningsAccumulatedLosses 2021-03-31 9508309 frs-core:RetainedEarningsAccumulatedLosses 2022-03-31 9508309 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-03-31 9508309 frs-countries:UnitedKingdom 2021-04-01 2022-03-31 9508309 frs-countries:Europe 2021-04-01 2022-03-31 9508309 frs-countries:NorthAmerica 2021-04-01 2022-03-31 9508309 frs-countries:SouthAmerica 2021-04-01 2022-03-31 9508309 frs-countries:Asia 2021-04-01 2022-03-31 9508309 frs-countries:RestWorldOutsideUK 2021-04-01 2022-03-31 9508309 frs-bus:HighestPaidDirector 2021-04-01 2022-03-31 9508309 frs-bus:PrivateLimitedCompanyLtd 2021-04-01 2022-03-31 9508309 frs-bus:CompanyLimitedByGuarantee 2021-04-01 2022-03-31 9508309 frs-bus:LimitedLiabilityPartnershipLLP 2021-04-01 2022-03-31 9508309 frs-bus:LimitedLiabilityPartnershipsSORP 2021-04-01 2022-03-31 9508309 frs-bus:FullAccounts 2021-04-01 2022-03-31 9508309 frs-bus:FilletedAccounts 2021-04-01 2022-03-31 9508309 frs-bus:AbridgedAccounts 2021-04-01 2022-03-31 9508309 frs-bus:FRS102 2021-04-01 2022-03-31 9508309 frs-bus:MediumEntities 2021-04-01 2022-03-31 9508309 frs-bus:SmallEntities 2021-04-01 2022-03-31 9508309 frs-bus:EntityHasNeverTraded 2021-04-01 2022-03-31 9508309 frs-bus:EntityNoLongerTradingButTradedInPast 2021-04-01 2022-03-31 9508309 frs-bus:Audited 2021-04-01 2022-03-31 9508309 frs-bus:AuditExempt-NoAccountantsReport 2021-04-01 2022-03-31 9508309 frs-bus:AuditExemptWithAccountantsReport 2021-04-01 2022-03-31 9508309 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-04-01 2022-03-31 9508309 frs-bus:LargeCompaniesRegimeForAccounts 2021-04-01 2022-03-31 9508309 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-04-01 2022-03-31 9508309 frs-bus:SmallCompaniesRegimeForAccounts 2021-04-01 2022-03-31 9508309 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-04-01 2022-03-31 9508309 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-04-01 2022-03-31 9508309 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-04-01 2022-03-31 9508309 frs-bus:OrdinaryShareClass1 2021-04-01 2022-03-31 9508309 frs-bus:OrdinaryShareClass1 2021-03-31 9508309 frs-bus:OrdinaryShareClass1 2022-03-31 9508309 frs-bus:OrdinaryShareClass2 2021-04-01 2022-03-31 9508309 frs-bus:OrdinaryShareClass2 2021-03-31 9508309 frs-bus:OrdinaryShareClass2 2022-03-31 9508309 frs-bus:OrdinaryShareClass3 2021-04-01 2022-03-31 9508309 frs-bus:OrdinaryShareClass3 2021-03-31 9508309 frs-bus:OrdinaryShareClass3 2022-03-31 9508309 frs-bus:OrdinaryShareClass4 2021-04-01 2022-03-31 9508309 frs-bus:OrdinaryShareClass4 2021-03-31 9508309 frs-bus:OrdinaryShareClass4 2022-03-31 9508309 frs-bus:OrdinaryShareClass5 2021-04-01 2022-03-31 9508309 frs-bus:OrdinaryShareClass5 2021-03-31 9508309 frs-bus:OrdinaryShareClass5 2022-03-31 9508309 frs-bus:PreferenceShareClass1 2021-04-01 2022-03-31 9508309 frs-bus:PreferenceShareClass1 2021-03-31 9508309 frs-bus:PreferenceShareClass1 2022-03-31 9508309 frs-bus:PreferenceShareClass2 2021-04-01 2022-03-31 9508309 frs-bus:PreferenceShareClass2 2021-03-31 9508309 frs-bus:PreferenceShareClass2 2022-03-31 9508309 frs-bus:PreferenceShareClass3 2021-04-01 2022-03-31 9508309 frs-bus:PreferenceShareClass3 2021-03-31 9508309 frs-bus:PreferenceShareClass3 2022-03-31 9508309 frs-bus:PreferenceShareClass4 2021-04-01 2022-03-31 9508309 frs-bus:PreferenceShareClass4 2021-03-31 9508309 frs-bus:PreferenceShareClass4 2022-03-31 9508309 frs-bus:PreferenceShareClass5 2021-04-01 2022-03-31 9508309 frs-bus:PreferenceShareClass5 2021-03-31 9508309 frs-bus:PreferenceShareClass5 2022-03-31 9508309 1 2021-04-01 2022-03-31 9508309 1 2022-03-31 9508309 1 2021-04-01 2022-03-31 9508309 frs-core:LeasedAssets 2021-04-01 2022-03-31 9508309 frs-core:OwnedAssets 2021-04-01 2022-03-31 9508309 frs-core:CurrencyRisk 2021-04-01 2022-03-31 9508309 frs-core:MarketRisk 2021-04-01 2022-03-31 9508309 frs-core:InterestRateRisk 2021-04-01 2022-03-31 9508309 frs-core:DeferredTaxation 2021-04-01 2022-03-31 9508309 frs-core:DeferredTaxation 2021-03-31 9508309 frs-core:DeferredTaxation 2022-03-31 9508309 frs-core:OtherProvisionsContingentLiabilities 2021-04-01 2022-03-31 9508309 frs-core:OtherProvisionsContingentLiabilities 2021-03-31 9508309 frs-core:OtherProvisionsContingentLiabilities 2022-03-31 9508309 frs-core:ProvisionsDeferredTax 2022-03-31 9508309 frs-core:OtherDeferredTax 2022-03-31 9508309 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-03-31 9508309 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-03-31 9508309 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-03-31 9508309 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-04-01 2022-03-31 9508309 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-03-31 9508309 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-03-31 9508309 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-04-01 2022-03-31 9508309 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-03-31 9508309 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-03-31 9508309 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-04-01 2022-03-31 9508309 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-03-31 9508309 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-03-31 9508309 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-03-31 9508309 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-03-31 9508309 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-03-31 9508309 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-03-31 9508309 frs-core:Share-basedPaymentsDeferredTax 2022-03-31 9508309 frs-core:TaxCreditsDeferredTax 2022-03-31 9508309 frs-core:CostValuation 2021-03-31 9508309 frs-core:AdditionsToInvestments 2022-03-31 9508309 frs-core:DisposalsRepaymentsInvestments 2022-03-31 9508309 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-03-31 9508309 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-03-31 9508309 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-03-31 9508309 frs-core:OtherIncreaseDecreaseInInvestments 2022-03-31 9508309 frs-core:CostValuation 2022-03-31 9508309 frs-core:ProvisionsForImpairmentInvestments 2021-03-31 9508309 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-03-31 9508309 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-03-31 9508309 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-03-31 9508309 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-03-31 9508309 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-03-31 9508309 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-03-31 9508309 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-03-31 9508309 frs-core:ProvisionsForImpairmentInvestments 2022-03-31 9508309 frs-core:ListedExchangeTraded 2022-03-31 9508309 frs-core:ListedExchangeTraded 2021-03-31 9508309 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-03-31 9508309 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-03-31 9508309 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-03-31 9508309 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-03-31 9508309 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-03-31 9508309 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-03-31 9508309 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-03-31 9508309 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-03-31 9508309 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-03-31 9508309 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 9508309 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 9508309 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 9508309 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 9508309 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-03-31 9508309 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 9508309 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 9508309 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 9508309 frs-core:UnlistedNon-exchangeTraded 2022-03-31 9508309 frs-core:UnlistedNon-exchangeTraded 2021-03-31 9508309 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-03-31 9508309 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 9508309 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 9508309 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 9508309 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 9508309 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 9508309 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 9508309 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-03-31 9508309 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-03-31 9508309 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 9508309 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 9508309 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 9508309 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 9508309 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-03-31 9508309 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 9508309 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 9508309 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 9508309 dpl-frs:CostSales 2021-04-01 2022-03-31 9508309 dpl-frs:CostSales 2021-03-31 9508309 dpl-frs:CostSales 2022-03-31 9508309 dpl-frs:DistributionCosts 2021-04-01 2022-03-31 9508309 dpl-frs:AdministrativeExpenses 2021-04-01 2022-03-31 9508309 frs-bus:Director1 2021-04-01 2022-03-31 9508309 frs-bus:Director1 2021-03-31 9508309 frs-bus:Director1 2022-03-31 9508309 1 2021-04-01 2022-03-31 9508309 frs-core:CurrentFinancialInstruments 1 2022-03-31 9508309 frs-core:Non-currentFinancialInstruments 1 2022-03-31 9508309 2 2021-04-01 2022-03-31 9508309 frs-core:CurrentFinancialInstruments 2 2022-03-31 9508309 frs-core:Non-currentFinancialInstruments 2 2022-03-31 9508309 3 2021-04-01 2022-03-31 9508309 frs-core:CurrentFinancialInstruments 3 2022-03-31 9508309 frs-core:Non-currentFinancialInstruments 3 2022-03-31 9508309 4 2021-04-01 2022-03-31 9508309 frs-core:CurrentFinancialInstruments 4 2022-03-31 9508309 frs-core:Non-currentFinancialInstruments 4 2022-03-31 9508309 5 2021-04-01 2022-03-31 9508309 frs-core:CurrentFinancialInstruments 5 2022-03-31 9508309 frs-core:Non-currentFinancialInstruments 5 2022-03-31 9508309 6 2021-04-01 2022-03-31 9508309 frs-core:CurrentFinancialInstruments 6 2022-03-31 9508309 frs-core:Non-currentFinancialInstruments 6 2022-03-31 9508309 7 2021-04-01 2022-03-31 9508309 frs-core:CurrentFinancialInstruments 7 2022-03-31 9508309 frs-core:Non-currentFinancialInstruments 7 2022-03-31 9508309 8 2021-04-01 2022-03-31 9508309 frs-core:CurrentFinancialInstruments 8 2022-03-31 9508309 frs-core:Non-currentFinancialInstruments 8 2022-03-31 9508309 9 2021-04-01 2022-03-31 9508309 frs-core:CurrentFinancialInstruments 9 2022-03-31 9508309 frs-core:Non-currentFinancialInstruments 9 2022-03-31 9508309 10 2021-04-01 2022-03-31 9508309 frs-core:CurrentFinancialInstruments 10 2022-03-31 9508309 frs-core:Non-currentFinancialInstruments 10 2022-03-31 9508309 11 2021-04-01 2022-03-31 9508309 frs-core:CurrentFinancialInstruments 11 2022-03-31 9508309 frs-core:Non-currentFinancialInstruments 11 2022-03-31 9508309 12 2021-04-01 2022-03-31 9508309 frs-core:CurrentFinancialInstruments 12 2022-03-31 9508309 frs-core:Non-currentFinancialInstruments 12 2022-03-31 9508309 13 2021-04-01 2022-03-31 9508309 frs-core:CurrentFinancialInstruments 13 2022-03-31 9508309 frs-core:Non-currentFinancialInstruments 13 2022-03-31 9508309 14 2021-04-01 2022-03-31 9508309 frs-core:CurrentFinancialInstruments 14 2022-03-31 9508309 frs-core:Non-currentFinancialInstruments 14 2022-03-31 9508309 15 2021-04-01 2022-03-31 9508309 frs-core:CurrentFinancialInstruments 15 2022-03-31 9508309 frs-core:Non-currentFinancialInstruments 15 2022-03-31 9508309 16 2021-04-01 2022-03-31 9508309 frs-core:CurrentFinancialInstruments 16 2022-03-31 9508309 frs-core:Non-currentFinancialInstruments 16 2022-03-31 9508309 17 2021-04-01 2022-03-31 9508309 frs-core:CurrentFinancialInstruments 17 2022-03-31 9508309 frs-core:Non-currentFinancialInstruments 17 2022-03-31 9508309 18 2021-04-01 2022-03-31 9508309 frs-core:CurrentFinancialInstruments 18 2022-03-31 9508309 frs-core:Non-currentFinancialInstruments 18 2022-03-31 9508309 19 2021-04-01 2022-03-31 9508309 frs-core:CurrentFinancialInstruments 19 2022-03-31 9508309 frs-core:Non-currentFinancialInstruments 19 2022-03-31 9508309 20 2021-04-01 2022-03-31 9508309 frs-core:CurrentFinancialInstruments 20 2022-03-31 9508309 frs-core:Non-currentFinancialInstruments 20 2022-03-31 9508309 dpl-frs:Item1 2021-04-01 2022-03-31 9508309 dpl-frs:Item1 2021-03-31 9508309 dpl-frs:Item1 2022-03-31 9508309 dpl-frs:CostSales dpl-frs:Item1 2021-04-01 2022-03-31 9508309 dpl-frs:CostSales dpl-frs:Item1 2021-03-31 9508309 dpl-frs:CostSales dpl-frs:Item1 2022-03-31 9508309 dpl-frs:DistributionCosts dpl-frs:Item1 2021-04-01 2022-03-31 9508309 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-04-01 2022-03-31 9508309 dpl-frs:Item2 2021-04-01 2022-03-31 9508309 dpl-frs:Item2 2021-03-31 9508309 dpl-frs:Item2 2022-03-31 9508309 dpl-frs:CostSales dpl-frs:Item2 2021-04-01 2022-03-31 9508309 dpl-frs:CostSales dpl-frs:Item2 2021-03-31 9508309 dpl-frs:CostSales dpl-frs:Item2 2022-03-31 9508309 dpl-frs:DistributionCosts dpl-frs:Item2 2021-04-01 2022-03-31 9508309 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-04-01 2022-03-31 9508309 dpl-frs:Item3 2021-04-01 2022-03-31 9508309 dpl-frs:Item3 2021-03-31 9508309 dpl-frs:Item3 2022-03-31 9508309 dpl-frs:CostSales dpl-frs:Item3 2021-04-01 2022-03-31 9508309 dpl-frs:CostSales dpl-frs:Item3 2021-03-31 9508309 dpl-frs:CostSales dpl-frs:Item3 2022-03-31 9508309 dpl-frs:DistributionCosts dpl-frs:Item3 2021-04-01 2022-03-31 9508309 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-04-01 2022-03-31 9508309 dpl-frs:Item4 2021-04-01 2022-03-31 9508309 dpl-frs:Item4 2021-03-31 9508309 dpl-frs:Item4 2022-03-31 9508309 dpl-frs:CostSales dpl-frs:Item4 2021-04-01 2022-03-31 9508309 dpl-frs:CostSales dpl-frs:Item4 2021-03-31 9508309 dpl-frs:CostSales dpl-frs:Item4 2022-03-31 9508309 dpl-frs:DistributionCosts dpl-frs:Item4 2021-04-01 2022-03-31 9508309 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-04-01 2022-03-31 9508309 dpl-frs:Item5 2021-04-01 2022-03-31 9508309 dpl-frs:Item5 2021-03-31 9508309 dpl-frs:Item5 2022-03-31 9508309 dpl-frs:CostSales dpl-frs:Item5 2021-04-01 2022-03-31 9508309 dpl-frs:CostSales dpl-frs:Item5 2021-03-31 9508309 dpl-frs:CostSales dpl-frs:Item5 2022-03-31 9508309 dpl-frs:DistributionCosts dpl-frs:Item5 2021-04-01 2022-03-31 9508309 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-04-01 2022-03-31 9508309 dpl-frs:Item6 2021-04-01 2022-03-31 9508309 dpl-frs:Item6 2021-03-31 9508309 dpl-frs:Item6 2022-03-31 9508309 dpl-frs:CostSales dpl-frs:Item6 2021-04-01 2022-03-31 9508309 dpl-frs:CostSales dpl-frs:Item6 2021-03-31 9508309 dpl-frs:CostSales dpl-frs:Item6 2022-03-31 9508309 dpl-frs:DistributionCosts dpl-frs:Item6 2021-04-01 2022-03-31 9508309 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-04-01 2022-03-31 9508309 dpl-frs:Item7 2021-04-01 2022-03-31 9508309 dpl-frs:Item7 2021-03-31 9508309 dpl-frs:Item7 2022-03-31 9508309 dpl-frs:CostSales dpl-frs:Item7 2021-04-01 2022-03-31 9508309 dpl-frs:CostSales dpl-frs:Item7 2021-03-31 9508309 dpl-frs:CostSales dpl-frs:Item7 2022-03-31 9508309 dpl-frs:DistributionCosts dpl-frs:Item7 2021-04-01 2022-03-31 9508309 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-04-01 2022-03-31 9508309 dpl-frs:Item8 2021-04-01 2022-03-31 9508309 dpl-frs:Item8 2021-03-31 9508309 dpl-frs:Item8 2022-03-31 9508309 dpl-frs:CostSales dpl-frs:Item8 2021-04-01 2022-03-31 9508309 dpl-frs:CostSales dpl-frs:Item8 2021-03-31 9508309 dpl-frs:CostSales dpl-frs:Item8 2022-03-31 9508309 dpl-frs:DistributionCosts dpl-frs:Item8 2021-04-01 2022-03-31 9508309 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-04-01 2022-03-31 9508309 dpl-frs:Item9 2021-04-01 2022-03-31 9508309 dpl-frs:Item9 2021-03-31 9508309 dpl-frs:Item9 2022-03-31 9508309 dpl-frs:CostSales dpl-frs:Item9 2021-04-01 2022-03-31 9508309 dpl-frs:CostSales dpl-frs:Item9 2021-03-31 9508309 dpl-frs:CostSales dpl-frs:Item9 2022-03-31 9508309 dpl-frs:DistributionCosts dpl-frs:Item9 2021-04-01 2022-03-31 9508309 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-04-01 2022-03-31 9508309 dpl-frs:Item10 2021-04-01 2022-03-31 9508309 dpl-frs:Item10 2021-03-31 9508309 dpl-frs:Item10 2022-03-31 9508309 dpl-frs:CostSales dpl-frs:Item10 2021-04-01 2022-03-31 9508309 dpl-frs:CostSales dpl-frs:Item10 2021-03-31 9508309 dpl-frs:CostSales dpl-frs:Item10 2022-03-31 9508309 dpl-frs:DistributionCosts dpl-frs:Item10 2021-04-01 2022-03-31 9508309 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-04-01 2022-03-31 9508309 dpl-frs:Item11 2021-04-01 2022-03-31 9508309 dpl-frs:Item11 2021-03-31 9508309 dpl-frs:Item11 2022-03-31 9508309 dpl-frs:CostSales dpl-frs:Item11 2021-04-01 2022-03-31 9508309 dpl-frs:CostSales dpl-frs:Item11 2021-03-31 9508309 dpl-frs:CostSales dpl-frs:Item11 2022-03-31 9508309 dpl-frs:DistributionCosts dpl-frs:Item11 2021-04-01 2022-03-31 9508309 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-04-01 2022-03-31 9508309 dpl-frs:Item12 2021-04-01 2022-03-31 9508309 dpl-frs:Item12 2021-03-31 9508309 dpl-frs:Item12 2022-03-31 9508309 dpl-frs:CostSales dpl-frs:Item12 2021-04-01 2022-03-31 9508309 dpl-frs:CostSales dpl-frs:Item12 2021-03-31 9508309 dpl-frs:CostSales dpl-frs:Item12 2022-03-31 9508309 dpl-frs:DistributionCosts dpl-frs:Item12 2021-04-01 2022-03-31 9508309 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-04-01 2022-03-31 9508309 1 2021-04-01 2022-03-31 9508309 frs-countries:EnglandWales 2021-04-01 2022-03-31
Registered number: 9508309
HARTLEY WITNEY MOTORS LTD
Unaudited Financial Statements
For The Year Ended 31 March 2023
ZA LTD
FMAAT AND FFA
Unaudited Financial Statements
Contents
Page
Accountants' Report 1
Balance Sheet 2—3
Statement of Changes in Equity 4
Notes to the Financial Statements 5—6
Page 1
Accountants' Report
Report of the Accountant to the director of HARTLEY WITNEY MOTORS LTD
These financial statements have been prepared in accordance with our terms of engagement and in order to assist you to fulfil your duties under the Companies Acts that relate to preparing the financial statements of the company for the year ended 31 March 2023 .
We have prepared these financial statements based on the accounting records, information and explanations provided by you. We do not express any opinion on the financial statements.
On the Balance Sheet you have acknowledged your duties under the prevailing Companies Acts to ensure that the company keeps adequate accounting records and prepares financial statements that give “a true and fair view”.
You have determined that the company is exempt from the statutory requirement for an audit for this accounting year. Therefore, the financial statements are unaudited.
The financial statements are provided exclusively to the director for the limited purpose mentioned above, and may not be used or relied upon for any other purpose or by any other person, and we shall not be liable for any other usage or reliance.
Signed
ZA Ltd
22/12/2023
ZA LTD
FMAAT AND FFA
Page 1
Page 2
Balance Sheet
Registered number: 9508309
2023 2022
Notes £ £ £ £
CURRENT ASSETS
Stocks 4 33,422 30,584
Cash at bank and in hand 344,779 483,966
378,201 514,550
Creditors: Amounts Falling Due Within One Year 5 (155,617 ) (288,010 )
NET CURRENT ASSETS (LIABILITIES) 222,584 226,540
TOTAL ASSETS LESS CURRENT LIABILITIES 222,584 226,540
Creditors: Amounts Falling Due After More Than One Year 6 (218,408 ) (223,501 )
NET ASSETS 4,176 3,039
CAPITAL AND RESERVES
Called up share capital 7 200 100
Profit and Loss Account 3,976 2,939
SHAREHOLDERS' FUNDS 4,176 3,039
Page 2
Page 3
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 Ahmed Ali
Director
22/12/2023
The notes on pages 5 to 6 form part of these financial statements.
Page 3
Page 4
Statement of Changes in Equity
Share Capital Profit and Loss Account Total
£ £ £
As at 1 April 2021 100 2,278 2,378
Profit for the year and total comprehensive income - 661 661
As at 31 March 2022 and 1 April 2022 100 2,939 3,039
Profit for the year and total comprehensive income - 1,037 1,037
As at 31 March 2023 200 3,976 4,176
Page 4
Page 5
Notes to the Financial Statements
1. General Information
HARTLEY WITNEY MOTORS LTD is a private company, limited by shares, incorporated in England & Wales, registered number 9508309 . The registered office is Portakabin , 1 Wycombe Road, Wembley, Middlesex, HA0 1RH.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective January 2015).
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of trade discounts and value added tax.
2.3. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2023 2022
Office and administration 3 1
3 1
4. Stocks
2023 2022
£ £
Stock - used cars 33,422 30,584
33,422 30,584
Page 5
Page 6
5. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 150,594 285,029
Corporation tax 1,545 1,406
Other taxes and social security - 75
VAT 947 -
Accruals and deferred income 2,531 1,500
155,617 288,010
6. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 43,408 48,501
Other creditors 175,000 175,000
218,408 223,501
7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 200 100
Page 6