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 2856847 Mr Mohamed Abdulrazak iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 2856847 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-03-31 2856847 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-03-31 2856847 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-03-31 2856847 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-03-31 2856847 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-04-01 2023-03-31 2856847 frs-core:AllSubsidiaries 2022-04-01 2023-03-31 2856847 frs-core:KeyManagementPersonnel 2022-04-01 2023-03-31 2856847 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-04-01 2023-03-31 2856847 frs-core:OtherRelatedParties 2022-04-01 2023-03-31 2856847 2022-03-31 2856847 2023-03-31 2856847 2022-04-01 2023-03-31 2856847 frs-core:CurrentFinancialInstruments 2023-03-31 2856847 frs-core:CurrentFinancialInstruments 2022-04-01 2023-03-31 2856847 frs-core:Non-currentFinancialInstruments 2023-03-31 2856847 frs-core:Non-currentFinancialInstruments 2022-04-01 2023-03-31 2856847 frs-core:CurrentFinancialInstruments 2022-04-01 2023-03-31 2856847 frs-core:CurrentFinancialInstruments 2023-03-31 2856847 frs-core:AfterOneYear 2022-04-01 2023-03-31 2856847 frs-core:BetweenOneFiveYears 2022-04-01 2023-03-31 2856847 frs-core:BetweenOneFiveYears 2023-03-31 2856847 frs-core:ComputerEquipment 2023-03-31 2856847 frs-core:ComputerEquipment 2022-04-01 2023-03-31 2856847 frs-core:ComputerEquipment 2022-03-31 2856847 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-03-31 2856847 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-04-01 2023-03-31 2856847 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-03-31 2856847 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-03-31 2856847 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-04-01 2023-03-31 2856847 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-03-31 2856847 frs-core:FurnitureFittings 2023-03-31 2856847 frs-core:FurnitureFittings 2022-04-01 2023-03-31 2856847 frs-core:FurnitureFittings 2022-03-31 2856847 frs-core:NetGoodwill 2023-03-31 2856847 frs-core:NetGoodwill 2022-04-01 2023-03-31 2856847 frs-core:NetGoodwill 2022-03-31 2856847 frs-core:InvestmentPropertyIncludedWithinPPE 2023-03-31 2856847 frs-core:InvestmentPropertyIncludedWithinPPE 2022-04-01 2023-03-31 2856847 frs-core:InvestmentPropertyIncludedWithinPPE 2022-03-31 2856847 frs-core:LandBuildings 2023-03-31 2856847 frs-core:LandBuildings 2022-04-01 2023-03-31 2856847 frs-core:LandBuildings 2022-03-31 2856847 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-03-31 2856847 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-04-01 2023-03-31 2856847 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-03-31 2856847 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-03-31 2856847 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-04-01 2023-03-31 2856847 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-03-31 2856847 frs-core:MoreThanFiveYears 2022-04-01 2023-03-31 2856847 frs-core:MoreThanFiveYears 2023-03-31 2856847 frs-core:MotorVehicles 2023-03-31 2856847 frs-core:MotorVehicles 2022-04-01 2023-03-31 2856847 frs-core:MotorVehicles 2022-03-31 2856847 frs-core:OtherResidualIntangibleAssets 2023-03-31 2856847 frs-core:OtherResidualIntangibleAssets 2022-04-01 2023-03-31 2856847 frs-core:OtherResidualIntangibleAssets 2022-03-31 2856847 frs-core:PlantMachinery 2023-03-31 2856847 frs-core:PlantMachinery 2022-04-01 2023-03-31 2856847 frs-core:PlantMachinery 2022-03-31 2856847 frs-core:Secured 2023-03-31 2856847 frs-core:Unsecured 2023-03-31 2856847 frs-core:WithinOneYear 2022-04-01 2023-03-31 2856847 frs-core:WithinOneYear 2023-03-31 2856847 frs-core:CapitalRedemptionReserve 2022-04-01 2023-03-31 2856847 frs-core:CapitalRedemptionReserve 2022-03-31 2856847 frs-core:CapitalRedemptionReserve 2023-03-31 2856847 frs-core:OtherReservesSubtotal 2022-04-01 2023-03-31 2856847 frs-core:OtherReservesSubtotal 2022-03-31 2856847 frs-core:OtherReservesSubtotal 2023-03-31 2856847 frs-core:RevaluationReserve 2022-04-01 2023-03-31 2856847 frs-core:RevaluationReserve 2022-03-31 2856847 frs-core:RevaluationReserve 2023-03-31 2856847 frs-core:SharePremium 2022-04-01 2023-03-31 2856847 frs-core:SharePremium 2022-03-31 2856847 frs-core:SharePremium 2023-03-31 2856847 frs-core:ShareCapital 2022-04-01 2023-03-31 2856847 frs-core:ShareCapital 2022-03-31 2856847 frs-core:ShareCapital 2023-03-31 2856847 frs-core:RetainedEarningsAccumulatedLosses 2022-04-01 2023-03-31 2856847 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-03-31 2856847 frs-core:RetainedEarningsAccumulatedLosses 2023-03-31 2856847 frs-core:RetainedEarningsAccumulatedLosses 2022-03-31 2856847 frs-core:RetainedEarningsAccumulatedLosses 2023-03-31 2856847 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-03-31 2856847 frs-countries:UnitedKingdom 2022-04-01 2023-03-31 2856847 frs-countries:Europe 2022-04-01 2023-03-31 2856847 frs-countries:NorthAmerica 2022-04-01 2023-03-31 2856847 frs-countries:SouthAmerica 2022-04-01 2023-03-31 2856847 frs-countries:Asia 2022-04-01 2023-03-31 2856847 frs-countries:RestWorldOutsideUK 2022-04-01 2023-03-31 2856847 frs-bus:HighestPaidDirector 2022-04-01 2023-03-31 2856847 frs-bus:PrivateLimitedCompanyLtd 2022-04-01 2023-03-31 2856847 frs-bus:CompanyLimitedByGuarantee 2022-04-01 2023-03-31 2856847 frs-bus:LimitedLiabilityPartnershipLLP 2022-04-01 2023-03-31 2856847 frs-bus:LimitedLiabilityPartnershipsSORP 2022-04-01 2023-03-31 2856847 frs-bus:FullAccounts 2022-04-01 2023-03-31 2856847 frs-bus:FilletedAccounts 2022-04-01 2023-03-31 2856847 frs-bus:AbridgedAccounts 2022-04-01 2023-03-31 2856847 frs-bus:FRS102 2022-04-01 2023-03-31 2856847 frs-bus:MediumEntities 2022-04-01 2023-03-31 2856847 frs-bus:SmallEntities 2022-04-01 2023-03-31 2856847 frs-bus:EntityHasNeverTraded 2022-04-01 2023-03-31 2856847 frs-bus:EntityNoLongerTradingButTradedInPast 2022-04-01 2023-03-31 2856847 frs-bus:Audited 2022-04-01 2023-03-31 2856847 frs-bus:AuditExempt-NoAccountantsReport 2022-04-01 2023-03-31 2856847 frs-bus:AuditExemptWithAccountantsReport 2022-04-01 2023-03-31 2856847 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-04-01 2023-03-31 2856847 frs-bus:LargeCompaniesRegimeForAccounts 2022-04-01 2023-03-31 2856847 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-04-01 2023-03-31 2856847 frs-bus:SmallCompaniesRegimeForAccounts 2022-04-01 2023-03-31 2856847 frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-04-01 2023-03-31 2856847 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-04-01 2023-03-31 2856847 frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-04-01 2023-03-31 2856847 frs-bus:OrdinaryShareClass1 2022-04-01 2023-03-31 2856847 frs-bus:OrdinaryShareClass1 2022-03-31 2856847 frs-bus:OrdinaryShareClass1 2023-03-31 2856847 frs-bus:OrdinaryShareClass2 2022-04-01 2023-03-31 2856847 frs-bus:OrdinaryShareClass2 2022-03-31 2856847 frs-bus:OrdinaryShareClass2 2023-03-31 2856847 frs-bus:OrdinaryShareClass3 2022-04-01 2023-03-31 2856847 frs-bus:OrdinaryShareClass3 2022-03-31 2856847 frs-bus:OrdinaryShareClass3 2023-03-31 2856847 frs-bus:OrdinaryShareClass4 2022-04-01 2023-03-31 2856847 frs-bus:OrdinaryShareClass4 2022-03-31 2856847 frs-bus:OrdinaryShareClass4 2023-03-31 2856847 frs-bus:OrdinaryShareClass5 2022-04-01 2023-03-31 2856847 frs-bus:OrdinaryShareClass5 2022-03-31 2856847 frs-bus:OrdinaryShareClass5 2023-03-31 2856847 frs-bus:PreferenceShareClass1 2022-04-01 2023-03-31 2856847 frs-bus:PreferenceShareClass1 2022-03-31 2856847 frs-bus:PreferenceShareClass1 2023-03-31 2856847 frs-bus:PreferenceShareClass2 2022-04-01 2023-03-31 2856847 frs-bus:PreferenceShareClass2 2022-03-31 2856847 frs-bus:PreferenceShareClass2 2023-03-31 2856847 frs-bus:PreferenceShareClass3 2022-04-01 2023-03-31 2856847 frs-bus:PreferenceShareClass3 2022-03-31 2856847 frs-bus:PreferenceShareClass3 2023-03-31 2856847 frs-bus:PreferenceShareClass4 2022-04-01 2023-03-31 2856847 frs-bus:PreferenceShareClass4 2022-03-31 2856847 frs-bus:PreferenceShareClass4 2023-03-31 2856847 frs-bus:PreferenceShareClass5 2022-04-01 2023-03-31 2856847 frs-bus:PreferenceShareClass5 2022-03-31 2856847 frs-bus:PreferenceShareClass5 2023-03-31 2856847 1 2022-04-01 2023-03-31 2856847 1 2023-03-31 2856847 1 2022-04-01 2023-03-31 2856847 frs-core:LeasedAssets 2022-04-01 2023-03-31 2856847 frs-core:OwnedAssets 2022-04-01 2023-03-31 2856847 frs-core:CurrencyRisk 2022-04-01 2023-03-31 2856847 frs-core:MarketRisk 2022-04-01 2023-03-31 2856847 frs-core:InterestRateRisk 2022-04-01 2023-03-31 2856847 frs-core:DeferredTaxation 2022-04-01 2023-03-31 2856847 frs-core:DeferredTaxation 2022-03-31 2856847 frs-core:DeferredTaxation 2023-03-31 2856847 frs-core:OtherProvisionsContingentLiabilities 2022-04-01 2023-03-31 2856847 frs-core:OtherProvisionsContingentLiabilities 2022-03-31 2856847 frs-core:OtherProvisionsContingentLiabilities 2023-03-31 2856847 frs-core:ProvisionsDeferredTax 2023-03-31 2856847 frs-core:OtherDeferredTax 2023-03-31 2856847 frs-core:AcceleratedTaxDepreciationDeferredTax 2023-03-31 2856847 frs-core:TaxLossesCarry-forwardsDeferredTax 2023-03-31 2856847 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-03-31 2856847 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-04-01 2023-03-31 2856847 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-03-31 2856847 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-03-31 2856847 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-04-01 2023-03-31 2856847 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-03-31 2856847 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-03-31 2856847 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-04-01 2023-03-31 2856847 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-03-31 2856847 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-03-31 2856847 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-03-31 2856847 frs-core:RevaluationInvestmentPropertyDeferredTax 2023-03-31 2856847 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-03-31 2856847 frs-core:OtherPost-employmentBenefitsDeferredTax 2023-03-31 2856847 frs-core:Share-basedPaymentsDeferredTax 2023-03-31 2856847 frs-core:TaxCreditsDeferredTax 2023-03-31 2856847 frs-core:CostValuation 2022-03-31 2856847 frs-core:AdditionsToInvestments 2023-03-31 2856847 frs-core:DisposalsRepaymentsInvestments 2023-03-31 2856847 frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-03-31 2856847 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-03-31 2856847 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-03-31 2856847 frs-core:OtherIncreaseDecreaseInInvestments 2023-03-31 2856847 frs-core:CostValuation 2023-03-31 2856847 frs-core:ProvisionsForImpairmentInvestments 2022-03-31 2856847 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-03-31 2856847 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-03-31 2856847 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-03-31 2856847 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-03-31 2856847 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-03-31 2856847 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-03-31 2856847 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-03-31 2856847 frs-core:ProvisionsForImpairmentInvestments 2023-03-31 2856847 frs-core:ListedExchangeTraded 2023-03-31 2856847 frs-core:ListedExchangeTraded 2022-03-31 2856847 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-03-31 2856847 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-03-31 2856847 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-03-31 2856847 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-03-31 2856847 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-03-31 2856847 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-03-31 2856847 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-03-31 2856847 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-03-31 2856847 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 2856847 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 2856847 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 2856847 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 2856847 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 2856847 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-03-31 2856847 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 2856847 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 2856847 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 2856847 frs-core:UnlistedNon-exchangeTraded 2023-03-31 2856847 frs-core:UnlistedNon-exchangeTraded 2022-03-31 2856847 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-03-31 2856847 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 2856847 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 2856847 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 2856847 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 2856847 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 2856847 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 2856847 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-03-31 2856847 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 2856847 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 2856847 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 2856847 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 2856847 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 2856847 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-03-31 2856847 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 2856847 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 2856847 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 2856847 dpl-frs:CostSales 2022-04-01 2023-03-31 2856847 dpl-frs:CostSales 2022-03-31 2856847 dpl-frs:CostSales 2023-03-31 2856847 dpl-frs:DistributionCosts 2022-04-01 2023-03-31 2856847 dpl-frs:AdministrativeExpenses 2022-04-01 2023-03-31 2856847 frs-bus:Director1 2022-04-01 2023-03-31 2856847 frs-bus:Director1 2022-03-31 2856847 frs-bus:Director1 2023-03-31 2856847 1 2022-04-01 2023-03-31 2856847 frs-core:CurrentFinancialInstruments 1 2023-03-31 2856847 frs-core:Non-currentFinancialInstruments 1 2023-03-31 2856847 2 2022-04-01 2023-03-31 2856847 frs-core:CurrentFinancialInstruments 2 2023-03-31 2856847 frs-core:Non-currentFinancialInstruments 2 2023-03-31 2856847 3 2022-04-01 2023-03-31 2856847 frs-core:CurrentFinancialInstruments 3 2023-03-31 2856847 frs-core:Non-currentFinancialInstruments 3 2023-03-31 2856847 4 2022-04-01 2023-03-31 2856847 frs-core:CurrentFinancialInstruments 4 2023-03-31 2856847 frs-core:Non-currentFinancialInstruments 4 2023-03-31 2856847 5 2022-04-01 2023-03-31 2856847 frs-core:CurrentFinancialInstruments 5 2023-03-31 2856847 frs-core:Non-currentFinancialInstruments 5 2023-03-31 2856847 6 2022-04-01 2023-03-31 2856847 frs-core:CurrentFinancialInstruments 6 2023-03-31 2856847 frs-core:Non-currentFinancialInstruments 6 2023-03-31 2856847 7 2022-04-01 2023-03-31 2856847 frs-core:CurrentFinancialInstruments 7 2023-03-31 2856847 frs-core:Non-currentFinancialInstruments 7 2023-03-31 2856847 8 2022-04-01 2023-03-31 2856847 frs-core:CurrentFinancialInstruments 8 2023-03-31 2856847 frs-core:Non-currentFinancialInstruments 8 2023-03-31 2856847 9 2022-04-01 2023-03-31 2856847 frs-core:CurrentFinancialInstruments 9 2023-03-31 2856847 frs-core:Non-currentFinancialInstruments 9 2023-03-31 2856847 10 2022-04-01 2023-03-31 2856847 frs-core:CurrentFinancialInstruments 10 2023-03-31 2856847 frs-core:Non-currentFinancialInstruments 10 2023-03-31 2856847 11 2022-04-01 2023-03-31 2856847 frs-core:CurrentFinancialInstruments 11 2023-03-31 2856847 frs-core:Non-currentFinancialInstruments 11 2023-03-31 2856847 12 2022-04-01 2023-03-31 2856847 frs-core:CurrentFinancialInstruments 12 2023-03-31 2856847 frs-core:Non-currentFinancialInstruments 12 2023-03-31 2856847 13 2022-04-01 2023-03-31 2856847 frs-core:CurrentFinancialInstruments 13 2023-03-31 2856847 frs-core:Non-currentFinancialInstruments 13 2023-03-31 2856847 14 2022-04-01 2023-03-31 2856847 frs-core:CurrentFinancialInstruments 14 2023-03-31 2856847 frs-core:Non-currentFinancialInstruments 14 2023-03-31 2856847 15 2022-04-01 2023-03-31 2856847 frs-core:CurrentFinancialInstruments 15 2023-03-31 2856847 frs-core:Non-currentFinancialInstruments 15 2023-03-31 2856847 16 2022-04-01 2023-03-31 2856847 frs-core:CurrentFinancialInstruments 16 2023-03-31 2856847 frs-core:Non-currentFinancialInstruments 16 2023-03-31 2856847 17 2022-04-01 2023-03-31 2856847 frs-core:CurrentFinancialInstruments 17 2023-03-31 2856847 frs-core:Non-currentFinancialInstruments 17 2023-03-31 2856847 18 2022-04-01 2023-03-31 2856847 frs-core:CurrentFinancialInstruments 18 2023-03-31 2856847 frs-core:Non-currentFinancialInstruments 18 2023-03-31 2856847 19 2022-04-01 2023-03-31 2856847 frs-core:CurrentFinancialInstruments 19 2023-03-31 2856847 frs-core:Non-currentFinancialInstruments 19 2023-03-31 2856847 20 2022-04-01 2023-03-31 2856847 frs-core:CurrentFinancialInstruments 20 2023-03-31 2856847 frs-core:Non-currentFinancialInstruments 20 2023-03-31 2856847 dpl-frs:Item1 2022-04-01 2023-03-31 2856847 dpl-frs:Item1 2022-03-31 2856847 dpl-frs:Item1 2023-03-31 2856847 dpl-frs:CostSales dpl-frs:Item1 2022-04-01 2023-03-31 2856847 dpl-frs:CostSales dpl-frs:Item1 2022-03-31 2856847 dpl-frs:CostSales dpl-frs:Item1 2023-03-31 2856847 dpl-frs:DistributionCosts dpl-frs:Item1 2022-04-01 2023-03-31 2856847 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-04-01 2023-03-31 2856847 dpl-frs:Item2 2022-04-01 2023-03-31 2856847 dpl-frs:Item2 2022-03-31 2856847 dpl-frs:Item2 2023-03-31 2856847 dpl-frs:CostSales dpl-frs:Item2 2022-04-01 2023-03-31 2856847 dpl-frs:CostSales dpl-frs:Item2 2022-03-31 2856847 dpl-frs:CostSales dpl-frs:Item2 2023-03-31 2856847 dpl-frs:DistributionCosts dpl-frs:Item2 2022-04-01 2023-03-31 2856847 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-04-01 2023-03-31 2856847 dpl-frs:Item3 2022-04-01 2023-03-31 2856847 dpl-frs:Item3 2022-03-31 2856847 dpl-frs:Item3 2023-03-31 2856847 dpl-frs:CostSales dpl-frs:Item3 2022-04-01 2023-03-31 2856847 dpl-frs:CostSales dpl-frs:Item3 2022-03-31 2856847 dpl-frs:CostSales dpl-frs:Item3 2023-03-31 2856847 dpl-frs:DistributionCosts dpl-frs:Item3 2022-04-01 2023-03-31 2856847 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-04-01 2023-03-31 2856847 dpl-frs:Item4 2022-04-01 2023-03-31 2856847 dpl-frs:Item4 2022-03-31 2856847 dpl-frs:Item4 2023-03-31 2856847 dpl-frs:CostSales dpl-frs:Item4 2022-04-01 2023-03-31 2856847 dpl-frs:CostSales dpl-frs:Item4 2022-03-31 2856847 dpl-frs:CostSales dpl-frs:Item4 2023-03-31 2856847 dpl-frs:DistributionCosts dpl-frs:Item4 2022-04-01 2023-03-31 2856847 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-04-01 2023-03-31 2856847 dpl-frs:Item5 2022-04-01 2023-03-31 2856847 dpl-frs:Item5 2022-03-31 2856847 dpl-frs:Item5 2023-03-31 2856847 dpl-frs:CostSales dpl-frs:Item5 2022-04-01 2023-03-31 2856847 dpl-frs:CostSales dpl-frs:Item5 2022-03-31 2856847 dpl-frs:CostSales dpl-frs:Item5 2023-03-31 2856847 dpl-frs:DistributionCosts dpl-frs:Item5 2022-04-01 2023-03-31 2856847 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-04-01 2023-03-31 2856847 dpl-frs:Item6 2022-04-01 2023-03-31 2856847 dpl-frs:Item6 2022-03-31 2856847 dpl-frs:Item6 2023-03-31 2856847 dpl-frs:CostSales dpl-frs:Item6 2022-04-01 2023-03-31 2856847 dpl-frs:CostSales dpl-frs:Item6 2022-03-31 2856847 dpl-frs:CostSales dpl-frs:Item6 2023-03-31 2856847 dpl-frs:DistributionCosts dpl-frs:Item6 2022-04-01 2023-03-31 2856847 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-04-01 2023-03-31 2856847 dpl-frs:Item7 2022-04-01 2023-03-31 2856847 dpl-frs:Item7 2022-03-31 2856847 dpl-frs:Item7 2023-03-31 2856847 dpl-frs:CostSales dpl-frs:Item7 2022-04-01 2023-03-31 2856847 dpl-frs:CostSales dpl-frs:Item7 2022-03-31 2856847 dpl-frs:CostSales dpl-frs:Item7 2023-03-31 2856847 dpl-frs:DistributionCosts dpl-frs:Item7 2022-04-01 2023-03-31 2856847 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-04-01 2023-03-31 2856847 dpl-frs:Item8 2022-04-01 2023-03-31 2856847 dpl-frs:Item8 2022-03-31 2856847 dpl-frs:Item8 2023-03-31 2856847 dpl-frs:CostSales dpl-frs:Item8 2022-04-01 2023-03-31 2856847 dpl-frs:CostSales dpl-frs:Item8 2022-03-31 2856847 dpl-frs:CostSales dpl-frs:Item8 2023-03-31 2856847 dpl-frs:DistributionCosts dpl-frs:Item8 2022-04-01 2023-03-31 2856847 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-04-01 2023-03-31 2856847 dpl-frs:Item9 2022-04-01 2023-03-31 2856847 dpl-frs:Item9 2022-03-31 2856847 dpl-frs:Item9 2023-03-31 2856847 dpl-frs:CostSales dpl-frs:Item9 2022-04-01 2023-03-31 2856847 dpl-frs:CostSales dpl-frs:Item9 2022-03-31 2856847 dpl-frs:CostSales dpl-frs:Item9 2023-03-31 2856847 dpl-frs:DistributionCosts dpl-frs:Item9 2022-04-01 2023-03-31 2856847 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-04-01 2023-03-31 2856847 dpl-frs:Item10 2022-04-01 2023-03-31 2856847 dpl-frs:Item10 2022-03-31 2856847 dpl-frs:Item10 2023-03-31 2856847 dpl-frs:CostSales dpl-frs:Item10 2022-04-01 2023-03-31 2856847 dpl-frs:CostSales dpl-frs:Item10 2022-03-31 2856847 dpl-frs:CostSales dpl-frs:Item10 2023-03-31 2856847 dpl-frs:DistributionCosts dpl-frs:Item10 2022-04-01 2023-03-31 2856847 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-04-01 2023-03-31 2856847 dpl-frs:Item11 2022-04-01 2023-03-31 2856847 dpl-frs:Item11 2022-03-31 2856847 dpl-frs:Item11 2023-03-31 2856847 dpl-frs:CostSales dpl-frs:Item11 2022-04-01 2023-03-31 2856847 dpl-frs:CostSales dpl-frs:Item11 2022-03-31 2856847 dpl-frs:CostSales dpl-frs:Item11 2023-03-31 2856847 dpl-frs:DistributionCosts dpl-frs:Item11 2022-04-01 2023-03-31 2856847 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-04-01 2023-03-31 2856847 dpl-frs:Item12 2022-04-01 2023-03-31 2856847 dpl-frs:Item12 2022-03-31 2856847 dpl-frs:Item12 2023-03-31 2856847 dpl-frs:CostSales dpl-frs:Item12 2022-04-01 2023-03-31 2856847 dpl-frs:CostSales dpl-frs:Item12 2022-03-31 2856847 dpl-frs:CostSales dpl-frs:Item12 2023-03-31 2856847 dpl-frs:DistributionCosts dpl-frs:Item12 2022-04-01 2023-03-31 2856847 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-04-01 2023-03-31 2856847 1 2022-04-01 2023-03-31 2856847 frs-countries:EnglandWales 2022-04-01 2023-03-31 2856847 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-03-31 2856847 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-03-31 2856847 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-03-31 2856847 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-03-31 2856847 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-04-01 2022-03-31 2856847 frs-core:AllSubsidiaries 2021-04-01 2022-03-31 2856847 frs-core:KeyManagementPersonnel 2021-04-01 2022-03-31 2856847 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-04-01 2022-03-31 2856847 frs-core:OtherRelatedParties 2021-04-01 2022-03-31 2856847 2021-03-31 2856847 2022-03-31 2856847 2021-04-01 2022-03-31 2856847 frs-core:CurrentFinancialInstruments 2022-03-31 2856847 frs-core:CurrentFinancialInstruments 2021-04-01 2022-03-31 2856847 frs-core:Non-currentFinancialInstruments 2022-03-31 2856847 frs-core:Non-currentFinancialInstruments 2021-04-01 2022-03-31 2856847 frs-core:CurrentFinancialInstruments 2021-04-01 2022-03-31 2856847 frs-core:CurrentFinancialInstruments 2022-03-31 2856847 frs-core:AfterOneYear 2021-04-01 2022-03-31 2856847 frs-core:BetweenOneFiveYears 2021-04-01 2022-03-31 2856847 frs-core:BetweenOneFiveYears 2022-03-31 2856847 frs-core:ComputerEquipment 2022-03-31 2856847 frs-core:ComputerEquipment 2021-04-01 2022-03-31 2856847 frs-core:ComputerEquipment 2021-03-31 2856847 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-03-31 2856847 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-04-01 2022-03-31 2856847 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-03-31 2856847 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-03-31 2856847 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-04-01 2022-03-31 2856847 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-03-31 2856847 frs-core:FurnitureFittings 2022-03-31 2856847 frs-core:FurnitureFittings 2021-04-01 2022-03-31 2856847 frs-core:FurnitureFittings 2021-03-31 2856847 frs-core:NetGoodwill 2022-03-31 2856847 frs-core:NetGoodwill 2021-04-01 2022-03-31 2856847 frs-core:NetGoodwill 2021-03-31 2856847 frs-core:InvestmentPropertyIncludedWithinPPE 2022-03-31 2856847 frs-core:InvestmentPropertyIncludedWithinPPE 2021-04-01 2022-03-31 2856847 frs-core:InvestmentPropertyIncludedWithinPPE 2021-03-31 2856847 frs-core:LandBuildings 2022-03-31 2856847 frs-core:LandBuildings 2021-04-01 2022-03-31 2856847 frs-core:LandBuildings 2021-03-31 2856847 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-03-31 2856847 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-04-01 2022-03-31 2856847 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-03-31 2856847 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-03-31 2856847 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-04-01 2022-03-31 2856847 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-03-31 2856847 frs-core:MoreThanFiveYears 2021-04-01 2022-03-31 2856847 frs-core:MoreThanFiveYears 2022-03-31 2856847 frs-core:MotorVehicles 2022-03-31 2856847 frs-core:MotorVehicles 2021-04-01 2022-03-31 2856847 frs-core:MotorVehicles 2021-03-31 2856847 frs-core:OtherResidualIntangibleAssets 2022-03-31 2856847 frs-core:OtherResidualIntangibleAssets 2021-04-01 2022-03-31 2856847 frs-core:OtherResidualIntangibleAssets 2021-03-31 2856847 frs-core:PlantMachinery 2022-03-31 2856847 frs-core:PlantMachinery 2021-04-01 2022-03-31 2856847 frs-core:PlantMachinery 2021-03-31 2856847 frs-core:Secured 2022-03-31 2856847 frs-core:Unsecured 2022-03-31 2856847 frs-core:WithinOneYear 2021-04-01 2022-03-31 2856847 frs-core:WithinOneYear 2022-03-31 2856847 frs-core:CapitalRedemptionReserve 2021-04-01 2022-03-31 2856847 frs-core:CapitalRedemptionReserve 2021-03-31 2856847 frs-core:CapitalRedemptionReserve 2022-03-31 2856847 frs-core:OtherReservesSubtotal 2021-04-01 2022-03-31 2856847 frs-core:OtherReservesSubtotal 2021-03-31 2856847 frs-core:OtherReservesSubtotal 2022-03-31 2856847 frs-core:RevaluationReserve 2021-04-01 2022-03-31 2856847 frs-core:RevaluationReserve 2021-03-31 2856847 frs-core:RevaluationReserve 2022-03-31 2856847 frs-core:SharePremium 2021-04-01 2022-03-31 2856847 frs-core:SharePremium 2021-03-31 2856847 frs-core:SharePremium 2022-03-31 2856847 frs-core:ShareCapital 2021-04-01 2022-03-31 2856847 frs-core:ShareCapital 2021-03-31 2856847 frs-core:ShareCapital 2022-03-31 2856847 frs-core:RetainedEarningsAccumulatedLosses 2021-04-01 2022-03-31 2856847 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-03-31 2856847 frs-core:RetainedEarningsAccumulatedLosses 2022-03-31 2856847 frs-core:RetainedEarningsAccumulatedLosses 2021-03-31 2856847 frs-core:RetainedEarningsAccumulatedLosses 2022-03-31 2856847 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-03-31 2856847 frs-countries:UnitedKingdom 2021-04-01 2022-03-31 2856847 frs-countries:Europe 2021-04-01 2022-03-31 2856847 frs-countries:NorthAmerica 2021-04-01 2022-03-31 2856847 frs-countries:SouthAmerica 2021-04-01 2022-03-31 2856847 frs-countries:Asia 2021-04-01 2022-03-31 2856847 frs-countries:RestWorldOutsideUK 2021-04-01 2022-03-31 2856847 frs-bus:HighestPaidDirector 2021-04-01 2022-03-31 2856847 frs-bus:PrivateLimitedCompanyLtd 2021-04-01 2022-03-31 2856847 frs-bus:CompanyLimitedByGuarantee 2021-04-01 2022-03-31 2856847 frs-bus:LimitedLiabilityPartnershipLLP 2021-04-01 2022-03-31 2856847 frs-bus:LimitedLiabilityPartnershipsSORP 2021-04-01 2022-03-31 2856847 frs-bus:FullAccounts 2021-04-01 2022-03-31 2856847 frs-bus:FilletedAccounts 2021-04-01 2022-03-31 2856847 frs-bus:AbridgedAccounts 2021-04-01 2022-03-31 2856847 frs-bus:FRS102 2021-04-01 2022-03-31 2856847 frs-bus:MediumEntities 2021-04-01 2022-03-31 2856847 frs-bus:SmallEntities 2021-04-01 2022-03-31 2856847 frs-bus:EntityHasNeverTraded 2021-04-01 2022-03-31 2856847 frs-bus:EntityNoLongerTradingButTradedInPast 2021-04-01 2022-03-31 2856847 frs-bus:Audited 2021-04-01 2022-03-31 2856847 frs-bus:AuditExempt-NoAccountantsReport 2021-04-01 2022-03-31 2856847 frs-bus:AuditExemptWithAccountantsReport 2021-04-01 2022-03-31 2856847 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-04-01 2022-03-31 2856847 frs-bus:LargeCompaniesRegimeForAccounts 2021-04-01 2022-03-31 2856847 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-04-01 2022-03-31 2856847 frs-bus:SmallCompaniesRegimeForAccounts 2021-04-01 2022-03-31 2856847 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-04-01 2022-03-31 2856847 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-04-01 2022-03-31 2856847 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-04-01 2022-03-31 2856847 frs-bus:OrdinaryShareClass1 2021-04-01 2022-03-31 2856847 frs-bus:OrdinaryShareClass1 2021-03-31 2856847 frs-bus:OrdinaryShareClass1 2022-03-31 2856847 frs-bus:OrdinaryShareClass2 2021-04-01 2022-03-31 2856847 frs-bus:OrdinaryShareClass2 2021-03-31 2856847 frs-bus:OrdinaryShareClass2 2022-03-31 2856847 frs-bus:OrdinaryShareClass3 2021-04-01 2022-03-31 2856847 frs-bus:OrdinaryShareClass3 2021-03-31 2856847 frs-bus:OrdinaryShareClass3 2022-03-31 2856847 frs-bus:OrdinaryShareClass4 2021-04-01 2022-03-31 2856847 frs-bus:OrdinaryShareClass4 2021-03-31 2856847 frs-bus:OrdinaryShareClass4 2022-03-31 2856847 frs-bus:OrdinaryShareClass5 2021-04-01 2022-03-31 2856847 frs-bus:OrdinaryShareClass5 2021-03-31 2856847 frs-bus:OrdinaryShareClass5 2022-03-31 2856847 frs-bus:PreferenceShareClass1 2021-04-01 2022-03-31 2856847 frs-bus:PreferenceShareClass1 2021-03-31 2856847 frs-bus:PreferenceShareClass1 2022-03-31 2856847 frs-bus:PreferenceShareClass2 2021-04-01 2022-03-31 2856847 frs-bus:PreferenceShareClass2 2021-03-31 2856847 frs-bus:PreferenceShareClass2 2022-03-31 2856847 frs-bus:PreferenceShareClass3 2021-04-01 2022-03-31 2856847 frs-bus:PreferenceShareClass3 2021-03-31 2856847 frs-bus:PreferenceShareClass3 2022-03-31 2856847 frs-bus:PreferenceShareClass4 2021-04-01 2022-03-31 2856847 frs-bus:PreferenceShareClass4 2021-03-31 2856847 frs-bus:PreferenceShareClass4 2022-03-31 2856847 frs-bus:PreferenceShareClass5 2021-04-01 2022-03-31 2856847 frs-bus:PreferenceShareClass5 2021-03-31 2856847 frs-bus:PreferenceShareClass5 2022-03-31 2856847 1 2021-04-01 2022-03-31 2856847 1 2022-03-31 2856847 1 2021-04-01 2022-03-31 2856847 frs-core:LeasedAssets 2021-04-01 2022-03-31 2856847 frs-core:OwnedAssets 2021-04-01 2022-03-31 2856847 frs-core:CurrencyRisk 2021-04-01 2022-03-31 2856847 frs-core:MarketRisk 2021-04-01 2022-03-31 2856847 frs-core:InterestRateRisk 2021-04-01 2022-03-31 2856847 frs-core:DeferredTaxation 2021-04-01 2022-03-31 2856847 frs-core:DeferredTaxation 2021-03-31 2856847 frs-core:DeferredTaxation 2022-03-31 2856847 frs-core:OtherProvisionsContingentLiabilities 2021-04-01 2022-03-31 2856847 frs-core:OtherProvisionsContingentLiabilities 2021-03-31 2856847 frs-core:OtherProvisionsContingentLiabilities 2022-03-31 2856847 frs-core:ProvisionsDeferredTax 2022-03-31 2856847 frs-core:OtherDeferredTax 2022-03-31 2856847 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-03-31 2856847 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-03-31 2856847 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-03-31 2856847 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-04-01 2022-03-31 2856847 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-03-31 2856847 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-03-31 2856847 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-04-01 2022-03-31 2856847 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-03-31 2856847 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-03-31 2856847 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-04-01 2022-03-31 2856847 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-03-31 2856847 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-03-31 2856847 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-03-31 2856847 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-03-31 2856847 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-03-31 2856847 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-03-31 2856847 frs-core:Share-basedPaymentsDeferredTax 2022-03-31 2856847 frs-core:TaxCreditsDeferredTax 2022-03-31 2856847 frs-core:CostValuation 2021-03-31 2856847 frs-core:AdditionsToInvestments 2022-03-31 2856847 frs-core:DisposalsRepaymentsInvestments 2022-03-31 2856847 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-03-31 2856847 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-03-31 2856847 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-03-31 2856847 frs-core:OtherIncreaseDecreaseInInvestments 2022-03-31 2856847 frs-core:CostValuation 2022-03-31 2856847 frs-core:ProvisionsForImpairmentInvestments 2021-03-31 2856847 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-03-31 2856847 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-03-31 2856847 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-03-31 2856847 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-03-31 2856847 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-03-31 2856847 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-03-31 2856847 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-03-31 2856847 frs-core:ProvisionsForImpairmentInvestments 2022-03-31 2856847 frs-core:ListedExchangeTraded 2022-03-31 2856847 frs-core:ListedExchangeTraded 2021-03-31 2856847 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-03-31 2856847 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-03-31 2856847 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-03-31 2856847 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-03-31 2856847 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-03-31 2856847 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-03-31 2856847 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-03-31 2856847 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-03-31 2856847 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-03-31 2856847 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 2856847 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 2856847 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 2856847 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 2856847 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-03-31 2856847 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 2856847 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 2856847 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 2856847 frs-core:UnlistedNon-exchangeTraded 2022-03-31 2856847 frs-core:UnlistedNon-exchangeTraded 2021-03-31 2856847 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-03-31 2856847 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 2856847 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 2856847 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 2856847 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 2856847 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 2856847 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 2856847 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-03-31 2856847 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-03-31 2856847 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 2856847 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 2856847 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 2856847 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 2856847 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-03-31 2856847 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 2856847 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 2856847 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 2856847 dpl-frs:CostSales 2021-04-01 2022-03-31 2856847 dpl-frs:CostSales 2021-03-31 2856847 dpl-frs:CostSales 2022-03-31 2856847 dpl-frs:DistributionCosts 2021-04-01 2022-03-31 2856847 dpl-frs:AdministrativeExpenses 2021-04-01 2022-03-31 2856847 frs-bus:Director1 2021-04-01 2022-03-31 2856847 frs-bus:Director1 2021-03-31 2856847 frs-bus:Director1 2022-03-31 2856847 1 2021-04-01 2022-03-31 2856847 frs-core:CurrentFinancialInstruments 1 2022-03-31 2856847 frs-core:Non-currentFinancialInstruments 1 2022-03-31 2856847 2 2021-04-01 2022-03-31 2856847 frs-core:CurrentFinancialInstruments 2 2022-03-31 2856847 frs-core:Non-currentFinancialInstruments 2 2022-03-31 2856847 3 2021-04-01 2022-03-31 2856847 frs-core:CurrentFinancialInstruments 3 2022-03-31 2856847 frs-core:Non-currentFinancialInstruments 3 2022-03-31 2856847 4 2021-04-01 2022-03-31 2856847 frs-core:CurrentFinancialInstruments 4 2022-03-31 2856847 frs-core:Non-currentFinancialInstruments 4 2022-03-31 2856847 5 2021-04-01 2022-03-31 2856847 frs-core:CurrentFinancialInstruments 5 2022-03-31 2856847 frs-core:Non-currentFinancialInstruments 5 2022-03-31 2856847 6 2021-04-01 2022-03-31 2856847 frs-core:CurrentFinancialInstruments 6 2022-03-31 2856847 frs-core:Non-currentFinancialInstruments 6 2022-03-31 2856847 7 2021-04-01 2022-03-31 2856847 frs-core:CurrentFinancialInstruments 7 2022-03-31 2856847 frs-core:Non-currentFinancialInstruments 7 2022-03-31 2856847 8 2021-04-01 2022-03-31 2856847 frs-core:CurrentFinancialInstruments 8 2022-03-31 2856847 frs-core:Non-currentFinancialInstruments 8 2022-03-31 2856847 9 2021-04-01 2022-03-31 2856847 frs-core:CurrentFinancialInstruments 9 2022-03-31 2856847 frs-core:Non-currentFinancialInstruments 9 2022-03-31 2856847 10 2021-04-01 2022-03-31 2856847 frs-core:CurrentFinancialInstruments 10 2022-03-31 2856847 frs-core:Non-currentFinancialInstruments 10 2022-03-31 2856847 11 2021-04-01 2022-03-31 2856847 frs-core:CurrentFinancialInstruments 11 2022-03-31 2856847 frs-core:Non-currentFinancialInstruments 11 2022-03-31 2856847 12 2021-04-01 2022-03-31 2856847 frs-core:CurrentFinancialInstruments 12 2022-03-31 2856847 frs-core:Non-currentFinancialInstruments 12 2022-03-31 2856847 13 2021-04-01 2022-03-31 2856847 frs-core:CurrentFinancialInstruments 13 2022-03-31 2856847 frs-core:Non-currentFinancialInstruments 13 2022-03-31 2856847 14 2021-04-01 2022-03-31 2856847 frs-core:CurrentFinancialInstruments 14 2022-03-31 2856847 frs-core:Non-currentFinancialInstruments 14 2022-03-31 2856847 15 2021-04-01 2022-03-31 2856847 frs-core:CurrentFinancialInstruments 15 2022-03-31 2856847 frs-core:Non-currentFinancialInstruments 15 2022-03-31 2856847 16 2021-04-01 2022-03-31 2856847 frs-core:CurrentFinancialInstruments 16 2022-03-31 2856847 frs-core:Non-currentFinancialInstruments 16 2022-03-31 2856847 17 2021-04-01 2022-03-31 2856847 frs-core:CurrentFinancialInstruments 17 2022-03-31 2856847 frs-core:Non-currentFinancialInstruments 17 2022-03-31 2856847 18 2021-04-01 2022-03-31 2856847 frs-core:CurrentFinancialInstruments 18 2022-03-31 2856847 frs-core:Non-currentFinancialInstruments 18 2022-03-31 2856847 19 2021-04-01 2022-03-31 2856847 frs-core:CurrentFinancialInstruments 19 2022-03-31 2856847 frs-core:Non-currentFinancialInstruments 19 2022-03-31 2856847 20 2021-04-01 2022-03-31 2856847 frs-core:CurrentFinancialInstruments 20 2022-03-31 2856847 frs-core:Non-currentFinancialInstruments 20 2022-03-31 2856847 dpl-frs:Item1 2021-04-01 2022-03-31 2856847 dpl-frs:Item1 2021-03-31 2856847 dpl-frs:Item1 2022-03-31 2856847 dpl-frs:CostSales dpl-frs:Item1 2021-04-01 2022-03-31 2856847 dpl-frs:CostSales dpl-frs:Item1 2021-03-31 2856847 dpl-frs:CostSales dpl-frs:Item1 2022-03-31 2856847 dpl-frs:DistributionCosts dpl-frs:Item1 2021-04-01 2022-03-31 2856847 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-04-01 2022-03-31 2856847 dpl-frs:Item2 2021-04-01 2022-03-31 2856847 dpl-frs:Item2 2021-03-31 2856847 dpl-frs:Item2 2022-03-31 2856847 dpl-frs:CostSales dpl-frs:Item2 2021-04-01 2022-03-31 2856847 dpl-frs:CostSales dpl-frs:Item2 2021-03-31 2856847 dpl-frs:CostSales dpl-frs:Item2 2022-03-31 2856847 dpl-frs:DistributionCosts dpl-frs:Item2 2021-04-01 2022-03-31 2856847 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-04-01 2022-03-31 2856847 dpl-frs:Item3 2021-04-01 2022-03-31 2856847 dpl-frs:Item3 2021-03-31 2856847 dpl-frs:Item3 2022-03-31 2856847 dpl-frs:CostSales dpl-frs:Item3 2021-04-01 2022-03-31 2856847 dpl-frs:CostSales dpl-frs:Item3 2021-03-31 2856847 dpl-frs:CostSales dpl-frs:Item3 2022-03-31 2856847 dpl-frs:DistributionCosts dpl-frs:Item3 2021-04-01 2022-03-31 2856847 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-04-01 2022-03-31 2856847 dpl-frs:Item4 2021-04-01 2022-03-31 2856847 dpl-frs:Item4 2021-03-31 2856847 dpl-frs:Item4 2022-03-31 2856847 dpl-frs:CostSales dpl-frs:Item4 2021-04-01 2022-03-31 2856847 dpl-frs:CostSales dpl-frs:Item4 2021-03-31 2856847 dpl-frs:CostSales dpl-frs:Item4 2022-03-31 2856847 dpl-frs:DistributionCosts dpl-frs:Item4 2021-04-01 2022-03-31 2856847 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-04-01 2022-03-31 2856847 dpl-frs:Item5 2021-04-01 2022-03-31 2856847 dpl-frs:Item5 2021-03-31 2856847 dpl-frs:Item5 2022-03-31 2856847 dpl-frs:CostSales dpl-frs:Item5 2021-04-01 2022-03-31 2856847 dpl-frs:CostSales dpl-frs:Item5 2021-03-31 2856847 dpl-frs:CostSales dpl-frs:Item5 2022-03-31 2856847 dpl-frs:DistributionCosts dpl-frs:Item5 2021-04-01 2022-03-31 2856847 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-04-01 2022-03-31 2856847 dpl-frs:Item6 2021-04-01 2022-03-31 2856847 dpl-frs:Item6 2021-03-31 2856847 dpl-frs:Item6 2022-03-31 2856847 dpl-frs:CostSales dpl-frs:Item6 2021-04-01 2022-03-31 2856847 dpl-frs:CostSales dpl-frs:Item6 2021-03-31 2856847 dpl-frs:CostSales dpl-frs:Item6 2022-03-31 2856847 dpl-frs:DistributionCosts dpl-frs:Item6 2021-04-01 2022-03-31 2856847 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-04-01 2022-03-31 2856847 dpl-frs:Item7 2021-04-01 2022-03-31 2856847 dpl-frs:Item7 2021-03-31 2856847 dpl-frs:Item7 2022-03-31 2856847 dpl-frs:CostSales dpl-frs:Item7 2021-04-01 2022-03-31 2856847 dpl-frs:CostSales dpl-frs:Item7 2021-03-31 2856847 dpl-frs:CostSales dpl-frs:Item7 2022-03-31 2856847 dpl-frs:DistributionCosts dpl-frs:Item7 2021-04-01 2022-03-31 2856847 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-04-01 2022-03-31 2856847 dpl-frs:Item8 2021-04-01 2022-03-31 2856847 dpl-frs:Item8 2021-03-31 2856847 dpl-frs:Item8 2022-03-31 2856847 dpl-frs:CostSales dpl-frs:Item8 2021-04-01 2022-03-31 2856847 dpl-frs:CostSales dpl-frs:Item8 2021-03-31 2856847 dpl-frs:CostSales dpl-frs:Item8 2022-03-31 2856847 dpl-frs:DistributionCosts dpl-frs:Item8 2021-04-01 2022-03-31 2856847 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-04-01 2022-03-31 2856847 dpl-frs:Item9 2021-04-01 2022-03-31 2856847 dpl-frs:Item9 2021-03-31 2856847 dpl-frs:Item9 2022-03-31 2856847 dpl-frs:CostSales dpl-frs:Item9 2021-04-01 2022-03-31 2856847 dpl-frs:CostSales dpl-frs:Item9 2021-03-31 2856847 dpl-frs:CostSales dpl-frs:Item9 2022-03-31 2856847 dpl-frs:DistributionCosts dpl-frs:Item9 2021-04-01 2022-03-31 2856847 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-04-01 2022-03-31 2856847 dpl-frs:Item10 2021-04-01 2022-03-31 2856847 dpl-frs:Item10 2021-03-31 2856847 dpl-frs:Item10 2022-03-31 2856847 dpl-frs:CostSales dpl-frs:Item10 2021-04-01 2022-03-31 2856847 dpl-frs:CostSales dpl-frs:Item10 2021-03-31 2856847 dpl-frs:CostSales dpl-frs:Item10 2022-03-31 2856847 dpl-frs:DistributionCosts dpl-frs:Item10 2021-04-01 2022-03-31 2856847 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-04-01 2022-03-31 2856847 dpl-frs:Item11 2021-04-01 2022-03-31 2856847 dpl-frs:Item11 2021-03-31 2856847 dpl-frs:Item11 2022-03-31 2856847 dpl-frs:CostSales dpl-frs:Item11 2021-04-01 2022-03-31 2856847 dpl-frs:CostSales dpl-frs:Item11 2021-03-31 2856847 dpl-frs:CostSales dpl-frs:Item11 2022-03-31 2856847 dpl-frs:DistributionCosts dpl-frs:Item11 2021-04-01 2022-03-31 2856847 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-04-01 2022-03-31 2856847 dpl-frs:Item12 2021-04-01 2022-03-31 2856847 dpl-frs:Item12 2021-03-31 2856847 dpl-frs:Item12 2022-03-31 2856847 dpl-frs:CostSales dpl-frs:Item12 2021-04-01 2022-03-31 2856847 dpl-frs:CostSales dpl-frs:Item12 2021-03-31 2856847 dpl-frs:CostSales dpl-frs:Item12 2022-03-31 2856847 dpl-frs:DistributionCosts dpl-frs:Item12 2021-04-01 2022-03-31 2856847 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-04-01 2022-03-31 2856847 1 2021-04-01 2022-03-31 2856847 frs-countries:EnglandWales 2021-04-01 2022-03-31
Registered number: 2856847
EXQUISITE TASTES LIMITED
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 EXQUISITE TASTES LIMITED
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
23/12/2023
ZA LTD
FMAAT AND FFA
Page 1
Page 2
Balance Sheet
Registered number: 2856847
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 95,533 95,404
95,533 95,404
CURRENT ASSETS
Debtors 5 27,707 24,186
Cash at bank and in hand 2,349 2,551
30,056 26,737
Creditors: Amounts Falling Due Within One Year 6 (880,915 ) (682,069 )
NET CURRENT ASSETS (LIABILITIES) (850,859 ) (655,332 )
TOTAL ASSETS LESS CURRENT LIABILITIES (755,326 ) (559,928 )
Creditors: Amounts Falling Due After More Than One Year 7 (1,200,626 ) (1,202,259 )
NET LIABILITIES (1,955,952 ) (1,762,187 )
CAPITAL AND RESERVES
Called up share capital 8 300 300
Share premium account 59,901 59,901
Profit and Loss Account (2,016,153 ) (1,822,388 )
SHAREHOLDERS' FUNDS (1,955,952) (1,762,187)
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 Mohamed Abdulrazak
Director
23/12/2023
The notes on pages 5 to 6 form part of these financial statements.
Page 3
Page 4
Statement of Changes in Equity
Share Capital Share Premium Profit and Loss Account Total
£ £ £ £
As at 1 April 2021 300 59,901 (1,646,792 ) (1,586,591)
Loss for the year and total comprehensive income - - (175,596 ) (175,596)
As at 31 March 2022 and 1 April 2022 300 59,901 (1,822,388 ) (1,762,187)
Loss for the year and total comprehensive income - - (193,765 ) (193,765)
As at 31 March 2023 300 59,901 (2,016,153 ) (1,955,952)
Page 4
Page 5
Notes to the Financial Statements
1. General Information
EXQUISITE TASTES LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 2856847 . The registered office is 28-30 Knightsbridge, London, SW1X 7JN.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 0%
Fixtures & Fittings 0%
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2023 2022
Sales, marketing and distribution 1 1
1 1
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Total
£ £ £
Cost
As at 1 April 2022 48,729 46,675 95,404
Additions - 129 129
As at 31 March 2023 48,729 46,804 95,533
Net Book Value
As at 31 March 2023 48,729 46,804 95,533
As at 1 April 2022 48,729 46,675 95,404
5. Debtors
2023 2022
£ £
Due within one year
Other debtors 27,707 24,186
27,707 24,186
Page 5
Page 6
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Other taxes and social security 3,520 -
Other creditors 860,020 679,819
Accruals and deferred income 17,375 2,250
880,915 682,069
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 46,867 48,500
Other creditors 1,108,759 1,108,759
Private Loans 45,000 45,000
1,200,626 1,202,259
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 300 300
Page 6