Acorah Software Products - Accounts Production 14.3.260 false true 31 May 2022 1 June 2021 false 1 June 2022 31 May 2023 31 May 2023 11365553 P Hulme E Wong iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11365553 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-05-31 11365553 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-05-31 11365553 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-05-31 11365553 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-05-31 11365553 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-06-01 2023-05-31 11365553 frs-core:AllSubsidiaries 2022-06-01 2023-05-31 11365553 frs-core:KeyManagementPersonnel 2022-06-01 2023-05-31 11365553 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-06-01 2023-05-31 11365553 frs-core:OtherRelatedParties 2022-06-01 2023-05-31 11365553 2022-05-31 11365553 2023-05-31 11365553 2022-06-01 2023-05-31 11365553 frs-core:CurrentFinancialInstruments 2023-05-31 11365553 frs-core:CurrentFinancialInstruments 2022-06-01 2023-05-31 11365553 frs-core:Non-currentFinancialInstruments 2023-05-31 11365553 frs-core:Non-currentFinancialInstruments 2022-06-01 2023-05-31 11365553 frs-core:CurrentFinancialInstruments 2022-06-01 2023-05-31 11365553 frs-core:CurrentFinancialInstruments 2023-05-31 11365553 frs-core:AfterOneYear 2022-06-01 2023-05-31 11365553 frs-core:BetweenOneFiveYears 2022-06-01 2023-05-31 11365553 frs-core:BetweenOneFiveYears 2023-05-31 11365553 frs-core:ComputerEquipment 2023-05-31 11365553 frs-core:ComputerEquipment 2022-06-01 2023-05-31 11365553 frs-core:ComputerEquipment 2022-05-31 11365553 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-05-31 11365553 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-06-01 2023-05-31 11365553 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-05-31 11365553 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-05-31 11365553 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-06-01 2023-05-31 11365553 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-05-31 11365553 frs-core:FurnitureFittings 2023-05-31 11365553 frs-core:FurnitureFittings 2022-06-01 2023-05-31 11365553 frs-core:FurnitureFittings 2022-05-31 11365553 frs-core:NetGoodwill 2023-05-31 11365553 frs-core:NetGoodwill 2022-06-01 2023-05-31 11365553 frs-core:NetGoodwill 2022-05-31 11365553 frs-core:InvestmentPropertyIncludedWithinPPE 2023-05-31 11365553 frs-core:InvestmentPropertyIncludedWithinPPE 2022-06-01 2023-05-31 11365553 frs-core:InvestmentPropertyIncludedWithinPPE 2022-05-31 11365553 frs-core:LandBuildings 2023-05-31 11365553 frs-core:LandBuildings 2022-06-01 2023-05-31 11365553 frs-core:LandBuildings 2022-05-31 11365553 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-05-31 11365553 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-06-01 2023-05-31 11365553 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-05-31 11365553 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-05-31 11365553 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-06-01 2023-05-31 11365553 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-05-31 11365553 frs-core:MoreThanFiveYears 2022-06-01 2023-05-31 11365553 frs-core:MoreThanFiveYears 2023-05-31 11365553 frs-core:MotorVehicles 2023-05-31 11365553 frs-core:MotorVehicles 2022-06-01 2023-05-31 11365553 frs-core:MotorVehicles 2022-05-31 11365553 frs-core:OtherResidualIntangibleAssets 2023-05-31 11365553 frs-core:OtherResidualIntangibleAssets 2022-06-01 2023-05-31 11365553 frs-core:OtherResidualIntangibleAssets 2022-05-31 11365553 frs-core:PlantMachinery 2023-05-31 11365553 frs-core:PlantMachinery 2022-06-01 2023-05-31 11365553 frs-core:PlantMachinery 2022-05-31 11365553 frs-core:Secured 2023-05-31 11365553 frs-core:Unsecured 2023-05-31 11365553 frs-core:WithinOneYear 2022-06-01 2023-05-31 11365553 frs-core:WithinOneYear 2023-05-31 11365553 frs-core:CapitalRedemptionReserve 2022-06-01 2023-05-31 11365553 frs-core:CapitalRedemptionReserve 2022-05-31 11365553 frs-core:CapitalRedemptionReserve 2023-05-31 11365553 frs-core:OtherReservesSubtotal 2022-06-01 2023-05-31 11365553 frs-core:OtherReservesSubtotal 2022-05-31 11365553 frs-core:OtherReservesSubtotal 2023-05-31 11365553 frs-core:RevaluationReserve 2022-06-01 2023-05-31 11365553 frs-core:RevaluationReserve 2022-05-31 11365553 frs-core:RevaluationReserve 2023-05-31 11365553 frs-core:SharePremium 2022-06-01 2023-05-31 11365553 frs-core:SharePremium 2022-05-31 11365553 frs-core:SharePremium 2023-05-31 11365553 frs-core:ShareCapital 2022-06-01 2023-05-31 11365553 frs-core:ShareCapital 2022-05-31 11365553 frs-core:ShareCapital 2023-05-31 11365553 frs-core:RetainedEarningsAccumulatedLosses 2022-06-01 2023-05-31 11365553 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-05-31 11365553 frs-core:RetainedEarningsAccumulatedLosses 2023-05-31 11365553 frs-core:RetainedEarningsAccumulatedLosses 2022-05-31 11365553 frs-core:RetainedEarningsAccumulatedLosses 2023-05-31 11365553 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-05-31 11365553 frs-countries:UnitedKingdom 2022-06-01 2023-05-31 11365553 frs-countries:Europe 2022-06-01 2023-05-31 11365553 frs-countries:NorthAmerica 2022-06-01 2023-05-31 11365553 frs-countries:SouthAmerica 2022-06-01 2023-05-31 11365553 frs-countries:Asia 2022-06-01 2023-05-31 11365553 frs-countries:RestWorldOutsideUK 2022-06-01 2023-05-31 11365553 frs-bus:HighestPaidDirector 2022-06-01 2023-05-31 11365553 frs-bus:PrivateLimitedCompanyLtd 2022-06-01 2023-05-31 11365553 frs-bus:CompanyLimitedByGuarantee 2022-06-01 2023-05-31 11365553 frs-bus:LimitedLiabilityPartnershipLLP 2022-06-01 2023-05-31 11365553 frs-bus:LimitedLiabilityPartnershipsSORP 2022-06-01 2023-05-31 11365553 frs-bus:FullAccounts 2022-06-01 2023-05-31 11365553 frs-bus:FilletedAccounts 2022-06-01 2023-05-31 11365553 frs-bus:AbridgedAccounts 2022-06-01 2023-05-31 11365553 frs-bus:FRS102 2022-06-01 2023-05-31 11365553 frs-bus:MediumEntities 2022-06-01 2023-05-31 11365553 frs-bus:SmallEntities 2022-06-01 2023-05-31 11365553 frs-bus:EntityHasNeverTraded 2022-06-01 2023-05-31 11365553 frs-bus:EntityNoLongerTradingButTradedInPast 2022-06-01 2023-05-31 11365553 frs-bus:Audited 2022-06-01 2023-05-31 11365553 frs-bus:AuditExempt-NoAccountantsReport 2022-06-01 2023-05-31 11365553 frs-bus:AuditExemptWithAccountantsReport 2022-06-01 2023-05-31 11365553 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-06-01 2023-05-31 11365553 frs-bus:LargeCompaniesRegimeForAccounts 2022-06-01 2023-05-31 11365553 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-06-01 2023-05-31 11365553 frs-bus:SmallCompaniesRegimeForAccounts 2022-06-01 2023-05-31 11365553 frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-06-01 2023-05-31 11365553 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-06-01 2023-05-31 11365553 frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-06-01 2023-05-31 11365553 frs-bus:OrdinaryShareClass1 2022-06-01 2023-05-31 11365553 frs-bus:OrdinaryShareClass1 2022-05-31 11365553 frs-bus:OrdinaryShareClass1 2023-05-31 11365553 frs-bus:OrdinaryShareClass2 2022-06-01 2023-05-31 11365553 frs-bus:OrdinaryShareClass2 2022-05-31 11365553 frs-bus:OrdinaryShareClass2 2023-05-31 11365553 frs-bus:OrdinaryShareClass3 2022-06-01 2023-05-31 11365553 frs-bus:OrdinaryShareClass3 2022-05-31 11365553 frs-bus:OrdinaryShareClass3 2023-05-31 11365553 frs-bus:OrdinaryShareClass4 2022-06-01 2023-05-31 11365553 frs-bus:OrdinaryShareClass4 2022-05-31 11365553 frs-bus:OrdinaryShareClass4 2023-05-31 11365553 frs-bus:OrdinaryShareClass5 2022-06-01 2023-05-31 11365553 frs-bus:OrdinaryShareClass5 2022-05-31 11365553 frs-bus:OrdinaryShareClass5 2023-05-31 11365553 frs-bus:PreferenceShareClass1 2022-06-01 2023-05-31 11365553 frs-bus:PreferenceShareClass1 2022-05-31 11365553 frs-bus:PreferenceShareClass1 2023-05-31 11365553 frs-bus:PreferenceShareClass2 2022-06-01 2023-05-31 11365553 frs-bus:PreferenceShareClass2 2022-05-31 11365553 frs-bus:PreferenceShareClass2 2023-05-31 11365553 frs-bus:PreferenceShareClass3 2022-06-01 2023-05-31 11365553 frs-bus:PreferenceShareClass3 2022-05-31 11365553 frs-bus:PreferenceShareClass3 2023-05-31 11365553 frs-bus:PreferenceShareClass4 2022-06-01 2023-05-31 11365553 frs-bus:PreferenceShareClass4 2022-05-31 11365553 frs-bus:PreferenceShareClass4 2023-05-31 11365553 frs-bus:PreferenceShareClass5 2022-06-01 2023-05-31 11365553 frs-bus:PreferenceShareClass5 2022-05-31 11365553 frs-bus:PreferenceShareClass5 2023-05-31 11365553 1 2022-06-01 2023-05-31 11365553 1 2023-05-31 11365553 1 2022-06-01 2023-05-31 11365553 frs-core:LeasedAssets 2022-06-01 2023-05-31 11365553 frs-core:OwnedAssets 2022-06-01 2023-05-31 11365553 frs-core:CurrencyRisk 2022-06-01 2023-05-31 11365553 frs-core:MarketRisk 2022-06-01 2023-05-31 11365553 frs-core:InterestRateRisk 2022-06-01 2023-05-31 11365553 frs-core:DeferredTaxation 2022-06-01 2023-05-31 11365553 frs-core:DeferredTaxation 2022-05-31 11365553 frs-core:DeferredTaxation 2023-05-31 11365553 frs-core:OtherProvisionsContingentLiabilities 2022-06-01 2023-05-31 11365553 frs-core:OtherProvisionsContingentLiabilities 2022-05-31 11365553 frs-core:OtherProvisionsContingentLiabilities 2023-05-31 11365553 frs-core:ProvisionsDeferredTax 2023-05-31 11365553 frs-core:OtherDeferredTax 2023-05-31 11365553 frs-core:AcceleratedTaxDepreciationDeferredTax 2023-05-31 11365553 frs-core:TaxLossesCarry-forwardsDeferredTax 2023-05-31 11365553 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-05-31 11365553 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-06-01 2023-05-31 11365553 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-05-31 11365553 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-05-31 11365553 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-06-01 2023-05-31 11365553 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-05-31 11365553 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-05-31 11365553 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-06-01 2023-05-31 11365553 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-05-31 11365553 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-05-31 11365553 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-05-31 11365553 frs-core:RevaluationInvestmentPropertyDeferredTax 2023-05-31 11365553 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-05-31 11365553 frs-core:OtherPost-employmentBenefitsDeferredTax 2023-05-31 11365553 frs-core:Share-basedPaymentsDeferredTax 2023-05-31 11365553 frs-core:TaxCreditsDeferredTax 2023-05-31 11365553 frs-core:CostValuation 2022-05-31 11365553 frs-core:AdditionsToInvestments 2023-05-31 11365553 frs-core:DisposalsRepaymentsInvestments 2023-05-31 11365553 frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-05-31 11365553 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-05-31 11365553 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-05-31 11365553 frs-core:OtherIncreaseDecreaseInInvestments 2023-05-31 11365553 frs-core:CostValuation 2023-05-31 11365553 frs-core:ProvisionsForImpairmentInvestments 2022-05-31 11365553 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-05-31 11365553 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-05-31 11365553 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-05-31 11365553 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-05-31 11365553 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-05-31 11365553 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-05-31 11365553 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-05-31 11365553 frs-core:ProvisionsForImpairmentInvestments 2023-05-31 11365553 frs-core:ListedExchangeTraded 2023-05-31 11365553 frs-core:ListedExchangeTraded 2022-05-31 11365553 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-05-31 11365553 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-05-31 11365553 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-05-31 11365553 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-05-31 11365553 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-05-31 11365553 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-05-31 11365553 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-05-31 11365553 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-05-31 11365553 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-05-31 11365553 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-05-31 11365553 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-05-31 11365553 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-05-31 11365553 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-05-31 11365553 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-05-31 11365553 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-05-31 11365553 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-05-31 11365553 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-05-31 11365553 frs-core:UnlistedNon-exchangeTraded 2023-05-31 11365553 frs-core:UnlistedNon-exchangeTraded 2022-05-31 11365553 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-05-31 11365553 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-31 11365553 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-31 11365553 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-31 11365553 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-31 11365553 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-31 11365553 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-31 11365553 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-05-31 11365553 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 11365553 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-31 11365553 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-31 11365553 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-31 11365553 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-31 11365553 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-05-31 11365553 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-31 11365553 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-31 11365553 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-31 11365553 dpl-frs:CostSales 2022-06-01 2023-05-31 11365553 dpl-frs:CostSales 2022-05-31 11365553 dpl-frs:CostSales 2023-05-31 11365553 dpl-frs:DistributionCosts 2022-06-01 2023-05-31 11365553 dpl-frs:AdministrativeExpenses 2022-06-01 2023-05-31 11365553 frs-bus:Director1 2022-06-01 2023-05-31 11365553 frs-bus:Director1 2022-05-31 11365553 frs-bus:Director1 2023-05-31 11365553 frs-bus:Director2 2022-06-01 2023-05-31 11365553 frs-bus:Director2 2022-05-31 11365553 frs-bus:Director2 2023-05-31 11365553 1 2022-06-01 2023-05-31 11365553 frs-core:CurrentFinancialInstruments 1 2023-05-31 11365553 frs-core:Non-currentFinancialInstruments 1 2023-05-31 11365553 2 2022-06-01 2023-05-31 11365553 frs-core:CurrentFinancialInstruments 2 2023-05-31 11365553 frs-core:Non-currentFinancialInstruments 2 2023-05-31 11365553 3 2022-06-01 2023-05-31 11365553 frs-core:CurrentFinancialInstruments 3 2023-05-31 11365553 frs-core:Non-currentFinancialInstruments 3 2023-05-31 11365553 4 2022-06-01 2023-05-31 11365553 frs-core:CurrentFinancialInstruments 4 2023-05-31 11365553 frs-core:Non-currentFinancialInstruments 4 2023-05-31 11365553 5 2022-06-01 2023-05-31 11365553 frs-core:CurrentFinancialInstruments 5 2023-05-31 11365553 frs-core:Non-currentFinancialInstruments 5 2023-05-31 11365553 6 2022-06-01 2023-05-31 11365553 frs-core:CurrentFinancialInstruments 6 2023-05-31 11365553 frs-core:Non-currentFinancialInstruments 6 2023-05-31 11365553 7 2022-06-01 2023-05-31 11365553 frs-core:CurrentFinancialInstruments 7 2023-05-31 11365553 frs-core:Non-currentFinancialInstruments 7 2023-05-31 11365553 8 2022-06-01 2023-05-31 11365553 frs-core:CurrentFinancialInstruments 8 2023-05-31 11365553 frs-core:Non-currentFinancialInstruments 8 2023-05-31 11365553 9 2022-06-01 2023-05-31 11365553 frs-core:CurrentFinancialInstruments 9 2023-05-31 11365553 frs-core:Non-currentFinancialInstruments 9 2023-05-31 11365553 10 2022-06-01 2023-05-31 11365553 frs-core:CurrentFinancialInstruments 10 2023-05-31 11365553 frs-core:Non-currentFinancialInstruments 10 2023-05-31 11365553 11 2022-06-01 2023-05-31 11365553 frs-core:CurrentFinancialInstruments 11 2023-05-31 11365553 frs-core:Non-currentFinancialInstruments 11 2023-05-31 11365553 12 2022-06-01 2023-05-31 11365553 frs-core:CurrentFinancialInstruments 12 2023-05-31 11365553 frs-core:Non-currentFinancialInstruments 12 2023-05-31 11365553 13 2022-06-01 2023-05-31 11365553 frs-core:CurrentFinancialInstruments 13 2023-05-31 11365553 frs-core:Non-currentFinancialInstruments 13 2023-05-31 11365553 14 2022-06-01 2023-05-31 11365553 frs-core:CurrentFinancialInstruments 14 2023-05-31 11365553 frs-core:Non-currentFinancialInstruments 14 2023-05-31 11365553 15 2022-06-01 2023-05-31 11365553 frs-core:CurrentFinancialInstruments 15 2023-05-31 11365553 frs-core:Non-currentFinancialInstruments 15 2023-05-31 11365553 16 2022-06-01 2023-05-31 11365553 frs-core:CurrentFinancialInstruments 16 2023-05-31 11365553 frs-core:Non-currentFinancialInstruments 16 2023-05-31 11365553 17 2022-06-01 2023-05-31 11365553 frs-core:CurrentFinancialInstruments 17 2023-05-31 11365553 frs-core:Non-currentFinancialInstruments 17 2023-05-31 11365553 18 2022-06-01 2023-05-31 11365553 frs-core:CurrentFinancialInstruments 18 2023-05-31 11365553 frs-core:Non-currentFinancialInstruments 18 2023-05-31 11365553 19 2022-06-01 2023-05-31 11365553 frs-core:CurrentFinancialInstruments 19 2023-05-31 11365553 frs-core:Non-currentFinancialInstruments 19 2023-05-31 11365553 20 2022-06-01 2023-05-31 11365553 frs-core:CurrentFinancialInstruments 20 2023-05-31 11365553 frs-core:Non-currentFinancialInstruments 20 2023-05-31 11365553 dpl-frs:Item1 2022-06-01 2023-05-31 11365553 dpl-frs:Item1 2022-05-31 11365553 dpl-frs:Item1 2023-05-31 11365553 dpl-frs:CostSales dpl-frs:Item1 2022-06-01 2023-05-31 11365553 dpl-frs:CostSales dpl-frs:Item1 2022-05-31 11365553 dpl-frs:CostSales dpl-frs:Item1 2023-05-31 11365553 dpl-frs:DistributionCosts dpl-frs:Item1 2022-06-01 2023-05-31 11365553 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-06-01 2023-05-31 11365553 dpl-frs:Item2 2022-06-01 2023-05-31 11365553 dpl-frs:Item2 2022-05-31 11365553 dpl-frs:Item2 2023-05-31 11365553 dpl-frs:CostSales dpl-frs:Item2 2022-06-01 2023-05-31 11365553 dpl-frs:CostSales dpl-frs:Item2 2022-05-31 11365553 dpl-frs:CostSales dpl-frs:Item2 2023-05-31 11365553 dpl-frs:DistributionCosts dpl-frs:Item2 2022-06-01 2023-05-31 11365553 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-06-01 2023-05-31 11365553 dpl-frs:Item3 2022-06-01 2023-05-31 11365553 dpl-frs:Item3 2022-05-31 11365553 dpl-frs:Item3 2023-05-31 11365553 dpl-frs:CostSales dpl-frs:Item3 2022-06-01 2023-05-31 11365553 dpl-frs:CostSales dpl-frs:Item3 2022-05-31 11365553 dpl-frs:CostSales dpl-frs:Item3 2023-05-31 11365553 dpl-frs:DistributionCosts dpl-frs:Item3 2022-06-01 2023-05-31 11365553 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-06-01 2023-05-31 11365553 dpl-frs:Item4 2022-06-01 2023-05-31 11365553 dpl-frs:Item4 2022-05-31 11365553 dpl-frs:Item4 2023-05-31 11365553 dpl-frs:CostSales dpl-frs:Item4 2022-06-01 2023-05-31 11365553 dpl-frs:CostSales dpl-frs:Item4 2022-05-31 11365553 dpl-frs:CostSales dpl-frs:Item4 2023-05-31 11365553 dpl-frs:DistributionCosts dpl-frs:Item4 2022-06-01 2023-05-31 11365553 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-06-01 2023-05-31 11365553 dpl-frs:Item5 2022-06-01 2023-05-31 11365553 dpl-frs:Item5 2022-05-31 11365553 dpl-frs:Item5 2023-05-31 11365553 dpl-frs:CostSales dpl-frs:Item5 2022-06-01 2023-05-31 11365553 dpl-frs:CostSales dpl-frs:Item5 2022-05-31 11365553 dpl-frs:CostSales dpl-frs:Item5 2023-05-31 11365553 dpl-frs:DistributionCosts dpl-frs:Item5 2022-06-01 2023-05-31 11365553 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-06-01 2023-05-31 11365553 dpl-frs:Item6 2022-06-01 2023-05-31 11365553 dpl-frs:Item6 2022-05-31 11365553 dpl-frs:Item6 2023-05-31 11365553 dpl-frs:CostSales dpl-frs:Item6 2022-06-01 2023-05-31 11365553 dpl-frs:CostSales dpl-frs:Item6 2022-05-31 11365553 dpl-frs:CostSales dpl-frs:Item6 2023-05-31 11365553 dpl-frs:DistributionCosts dpl-frs:Item6 2022-06-01 2023-05-31 11365553 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-06-01 2023-05-31 11365553 dpl-frs:Item7 2022-06-01 2023-05-31 11365553 dpl-frs:Item7 2022-05-31 11365553 dpl-frs:Item7 2023-05-31 11365553 dpl-frs:CostSales dpl-frs:Item7 2022-06-01 2023-05-31 11365553 dpl-frs:CostSales dpl-frs:Item7 2022-05-31 11365553 dpl-frs:CostSales dpl-frs:Item7 2023-05-31 11365553 dpl-frs:DistributionCosts dpl-frs:Item7 2022-06-01 2023-05-31 11365553 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-06-01 2023-05-31 11365553 dpl-frs:Item8 2022-06-01 2023-05-31 11365553 dpl-frs:Item8 2022-05-31 11365553 dpl-frs:Item8 2023-05-31 11365553 dpl-frs:CostSales dpl-frs:Item8 2022-06-01 2023-05-31 11365553 dpl-frs:CostSales dpl-frs:Item8 2022-05-31 11365553 dpl-frs:CostSales dpl-frs:Item8 2023-05-31 11365553 dpl-frs:DistributionCosts dpl-frs:Item8 2022-06-01 2023-05-31 11365553 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-06-01 2023-05-31 11365553 dpl-frs:Item9 2022-06-01 2023-05-31 11365553 dpl-frs:Item9 2022-05-31 11365553 dpl-frs:Item9 2023-05-31 11365553 dpl-frs:CostSales dpl-frs:Item9 2022-06-01 2023-05-31 11365553 dpl-frs:CostSales dpl-frs:Item9 2022-05-31 11365553 dpl-frs:CostSales dpl-frs:Item9 2023-05-31 11365553 dpl-frs:DistributionCosts dpl-frs:Item9 2022-06-01 2023-05-31 11365553 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-06-01 2023-05-31 11365553 dpl-frs:Item10 2022-06-01 2023-05-31 11365553 dpl-frs:Item10 2022-05-31 11365553 dpl-frs:Item10 2023-05-31 11365553 dpl-frs:CostSales dpl-frs:Item10 2022-06-01 2023-05-31 11365553 dpl-frs:CostSales dpl-frs:Item10 2022-05-31 11365553 dpl-frs:CostSales dpl-frs:Item10 2023-05-31 11365553 dpl-frs:DistributionCosts dpl-frs:Item10 2022-06-01 2023-05-31 11365553 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-06-01 2023-05-31 11365553 dpl-frs:Item11 2022-06-01 2023-05-31 11365553 dpl-frs:Item11 2022-05-31 11365553 dpl-frs:Item11 2023-05-31 11365553 dpl-frs:CostSales dpl-frs:Item11 2022-06-01 2023-05-31 11365553 dpl-frs:CostSales dpl-frs:Item11 2022-05-31 11365553 dpl-frs:CostSales dpl-frs:Item11 2023-05-31 11365553 dpl-frs:DistributionCosts dpl-frs:Item11 2022-06-01 2023-05-31 11365553 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-06-01 2023-05-31 11365553 dpl-frs:Item12 2022-06-01 2023-05-31 11365553 dpl-frs:Item12 2022-05-31 11365553 dpl-frs:Item12 2023-05-31 11365553 dpl-frs:CostSales dpl-frs:Item12 2022-06-01 2023-05-31 11365553 dpl-frs:CostSales dpl-frs:Item12 2022-05-31 11365553 dpl-frs:CostSales dpl-frs:Item12 2023-05-31 11365553 dpl-frs:DistributionCosts dpl-frs:Item12 2022-06-01 2023-05-31 11365553 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-06-01 2023-05-31 11365553 1 2022-06-01 2023-05-31 11365553 frs-countries:EnglandWales 2022-06-01 2023-05-31 11365553 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-05-31 11365553 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-05-31 11365553 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-05-31 11365553 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-05-31 11365553 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-06-01 2022-05-31 11365553 frs-core:AllSubsidiaries 2021-06-01 2022-05-31 11365553 frs-core:KeyManagementPersonnel 2021-06-01 2022-05-31 11365553 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-06-01 2022-05-31 11365553 frs-core:OtherRelatedParties 2021-06-01 2022-05-31 11365553 2021-05-31 11365553 2022-05-31 11365553 2021-06-01 2022-05-31 11365553 frs-core:CurrentFinancialInstruments 2022-05-31 11365553 frs-core:CurrentFinancialInstruments 2021-06-01 2022-05-31 11365553 frs-core:Non-currentFinancialInstruments 2022-05-31 11365553 frs-core:Non-currentFinancialInstruments 2021-06-01 2022-05-31 11365553 frs-core:CurrentFinancialInstruments 2021-06-01 2022-05-31 11365553 frs-core:CurrentFinancialInstruments 2022-05-31 11365553 frs-core:AfterOneYear 2021-06-01 2022-05-31 11365553 frs-core:BetweenOneFiveYears 2021-06-01 2022-05-31 11365553 frs-core:BetweenOneFiveYears 2022-05-31 11365553 frs-core:ComputerEquipment 2022-05-31 11365553 frs-core:ComputerEquipment 2021-06-01 2022-05-31 11365553 frs-core:ComputerEquipment 2021-05-31 11365553 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-05-31 11365553 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-06-01 2022-05-31 11365553 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-05-31 11365553 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-05-31 11365553 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-06-01 2022-05-31 11365553 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-05-31 11365553 frs-core:FurnitureFittings 2022-05-31 11365553 frs-core:FurnitureFittings 2021-06-01 2022-05-31 11365553 frs-core:FurnitureFittings 2021-05-31 11365553 frs-core:NetGoodwill 2022-05-31 11365553 frs-core:NetGoodwill 2021-06-01 2022-05-31 11365553 frs-core:NetGoodwill 2021-05-31 11365553 frs-core:InvestmentPropertyIncludedWithinPPE 2022-05-31 11365553 frs-core:InvestmentPropertyIncludedWithinPPE 2021-06-01 2022-05-31 11365553 frs-core:InvestmentPropertyIncludedWithinPPE 2021-05-31 11365553 frs-core:LandBuildings 2022-05-31 11365553 frs-core:LandBuildings 2021-06-01 2022-05-31 11365553 frs-core:LandBuildings 2021-05-31 11365553 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-05-31 11365553 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-06-01 2022-05-31 11365553 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-05-31 11365553 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-05-31 11365553 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-06-01 2022-05-31 11365553 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-05-31 11365553 frs-core:MoreThanFiveYears 2021-06-01 2022-05-31 11365553 frs-core:MoreThanFiveYears 2022-05-31 11365553 frs-core:MotorVehicles 2022-05-31 11365553 frs-core:MotorVehicles 2021-06-01 2022-05-31 11365553 frs-core:MotorVehicles 2021-05-31 11365553 frs-core:OtherResidualIntangibleAssets 2022-05-31 11365553 frs-core:OtherResidualIntangibleAssets 2021-06-01 2022-05-31 11365553 frs-core:OtherResidualIntangibleAssets 2021-05-31 11365553 frs-core:PlantMachinery 2022-05-31 11365553 frs-core:PlantMachinery 2021-06-01 2022-05-31 11365553 frs-core:PlantMachinery 2021-05-31 11365553 frs-core:Secured 2022-05-31 11365553 frs-core:Unsecured 2022-05-31 11365553 frs-core:WithinOneYear 2021-06-01 2022-05-31 11365553 frs-core:WithinOneYear 2022-05-31 11365553 frs-core:CapitalRedemptionReserve 2021-06-01 2022-05-31 11365553 frs-core:CapitalRedemptionReserve 2021-05-31 11365553 frs-core:CapitalRedemptionReserve 2022-05-31 11365553 frs-core:OtherReservesSubtotal 2021-06-01 2022-05-31 11365553 frs-core:OtherReservesSubtotal 2021-05-31 11365553 frs-core:OtherReservesSubtotal 2022-05-31 11365553 frs-core:RevaluationReserve 2021-06-01 2022-05-31 11365553 frs-core:RevaluationReserve 2021-05-31 11365553 frs-core:RevaluationReserve 2022-05-31 11365553 frs-core:SharePremium 2021-06-01 2022-05-31 11365553 frs-core:SharePremium 2021-05-31 11365553 frs-core:SharePremium 2022-05-31 11365553 frs-core:ShareCapital 2021-06-01 2022-05-31 11365553 frs-core:ShareCapital 2021-05-31 11365553 frs-core:ShareCapital 2022-05-31 11365553 frs-core:RetainedEarningsAccumulatedLosses 2021-06-01 2022-05-31 11365553 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-05-31 11365553 frs-core:RetainedEarningsAccumulatedLosses 2022-05-31 11365553 frs-core:RetainedEarningsAccumulatedLosses 2021-05-31 11365553 frs-core:RetainedEarningsAccumulatedLosses 2022-05-31 11365553 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-05-31 11365553 frs-countries:UnitedKingdom 2021-06-01 2022-05-31 11365553 frs-countries:Europe 2021-06-01 2022-05-31 11365553 frs-countries:NorthAmerica 2021-06-01 2022-05-31 11365553 frs-countries:SouthAmerica 2021-06-01 2022-05-31 11365553 frs-countries:Asia 2021-06-01 2022-05-31 11365553 frs-countries:RestWorldOutsideUK 2021-06-01 2022-05-31 11365553 frs-bus:HighestPaidDirector 2021-06-01 2022-05-31 11365553 frs-bus:PrivateLimitedCompanyLtd 2021-06-01 2022-05-31 11365553 frs-bus:CompanyLimitedByGuarantee 2021-06-01 2022-05-31 11365553 frs-bus:LimitedLiabilityPartnershipLLP 2021-06-01 2022-05-31 11365553 frs-bus:LimitedLiabilityPartnershipsSORP 2021-06-01 2022-05-31 11365553 frs-bus:FullAccounts 2021-06-01 2022-05-31 11365553 frs-bus:FilletedAccounts 2021-06-01 2022-05-31 11365553 frs-bus:AbridgedAccounts 2021-06-01 2022-05-31 11365553 frs-bus:FRS102 2021-06-01 2022-05-31 11365553 frs-bus:MediumEntities 2021-06-01 2022-05-31 11365553 frs-bus:SmallEntities 2021-06-01 2022-05-31 11365553 frs-bus:EntityHasNeverTraded 2021-06-01 2022-05-31 11365553 frs-bus:EntityNoLongerTradingButTradedInPast 2021-06-01 2022-05-31 11365553 frs-bus:Audited 2021-06-01 2022-05-31 11365553 frs-bus:AuditExempt-NoAccountantsReport 2021-06-01 2022-05-31 11365553 frs-bus:AuditExemptWithAccountantsReport 2021-06-01 2022-05-31 11365553 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-06-01 2022-05-31 11365553 frs-bus:LargeCompaniesRegimeForAccounts 2021-06-01 2022-05-31 11365553 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-06-01 2022-05-31 11365553 frs-bus:SmallCompaniesRegimeForAccounts 2021-06-01 2022-05-31 11365553 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-06-01 2022-05-31 11365553 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-06-01 2022-05-31 11365553 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-06-01 2022-05-31 11365553 frs-bus:OrdinaryShareClass1 2021-06-01 2022-05-31 11365553 frs-bus:OrdinaryShareClass1 2021-05-31 11365553 frs-bus:OrdinaryShareClass1 2022-05-31 11365553 frs-bus:OrdinaryShareClass2 2021-06-01 2022-05-31 11365553 frs-bus:OrdinaryShareClass2 2021-05-31 11365553 frs-bus:OrdinaryShareClass2 2022-05-31 11365553 frs-bus:OrdinaryShareClass3 2021-06-01 2022-05-31 11365553 frs-bus:OrdinaryShareClass3 2021-05-31 11365553 frs-bus:OrdinaryShareClass3 2022-05-31 11365553 frs-bus:OrdinaryShareClass4 2021-06-01 2022-05-31 11365553 frs-bus:OrdinaryShareClass4 2021-05-31 11365553 frs-bus:OrdinaryShareClass4 2022-05-31 11365553 frs-bus:OrdinaryShareClass5 2021-06-01 2022-05-31 11365553 frs-bus:OrdinaryShareClass5 2021-05-31 11365553 frs-bus:OrdinaryShareClass5 2022-05-31 11365553 frs-bus:PreferenceShareClass1 2021-06-01 2022-05-31 11365553 frs-bus:PreferenceShareClass1 2021-05-31 11365553 frs-bus:PreferenceShareClass1 2022-05-31 11365553 frs-bus:PreferenceShareClass2 2021-06-01 2022-05-31 11365553 frs-bus:PreferenceShareClass2 2021-05-31 11365553 frs-bus:PreferenceShareClass2 2022-05-31 11365553 frs-bus:PreferenceShareClass3 2021-06-01 2022-05-31 11365553 frs-bus:PreferenceShareClass3 2021-05-31 11365553 frs-bus:PreferenceShareClass3 2022-05-31 11365553 frs-bus:PreferenceShareClass4 2021-06-01 2022-05-31 11365553 frs-bus:PreferenceShareClass4 2021-05-31 11365553 frs-bus:PreferenceShareClass4 2022-05-31 11365553 frs-bus:PreferenceShareClass5 2021-06-01 2022-05-31 11365553 frs-bus:PreferenceShareClass5 2021-05-31 11365553 frs-bus:PreferenceShareClass5 2022-05-31 11365553 1 2021-06-01 2022-05-31 11365553 1 2022-05-31 11365553 1 2021-06-01 2022-05-31 11365553 frs-core:LeasedAssets 2021-06-01 2022-05-31 11365553 frs-core:OwnedAssets 2021-06-01 2022-05-31 11365553 frs-core:CurrencyRisk 2021-06-01 2022-05-31 11365553 frs-core:MarketRisk 2021-06-01 2022-05-31 11365553 frs-core:InterestRateRisk 2021-06-01 2022-05-31 11365553 frs-core:DeferredTaxation 2021-06-01 2022-05-31 11365553 frs-core:DeferredTaxation 2021-05-31 11365553 frs-core:DeferredTaxation 2022-05-31 11365553 frs-core:OtherProvisionsContingentLiabilities 2021-06-01 2022-05-31 11365553 frs-core:OtherProvisionsContingentLiabilities 2021-05-31 11365553 frs-core:OtherProvisionsContingentLiabilities 2022-05-31 11365553 frs-core:ProvisionsDeferredTax 2022-05-31 11365553 frs-core:OtherDeferredTax 2022-05-31 11365553 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-05-31 11365553 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-05-31 11365553 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-05-31 11365553 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-06-01 2022-05-31 11365553 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-05-31 11365553 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-05-31 11365553 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-06-01 2022-05-31 11365553 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-05-31 11365553 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-05-31 11365553 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-06-01 2022-05-31 11365553 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-05-31 11365553 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-05-31 11365553 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-05-31 11365553 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-05-31 11365553 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-05-31 11365553 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-05-31 11365553 frs-core:Share-basedPaymentsDeferredTax 2022-05-31 11365553 frs-core:TaxCreditsDeferredTax 2022-05-31 11365553 frs-core:CostValuation 2021-05-31 11365553 frs-core:AdditionsToInvestments 2022-05-31 11365553 frs-core:DisposalsRepaymentsInvestments 2022-05-31 11365553 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-05-31 11365553 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-05-31 11365553 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-05-31 11365553 frs-core:OtherIncreaseDecreaseInInvestments 2022-05-31 11365553 frs-core:CostValuation 2022-05-31 11365553 frs-core:ProvisionsForImpairmentInvestments 2021-05-31 11365553 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-05-31 11365553 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-05-31 11365553 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-05-31 11365553 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-05-31 11365553 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-05-31 11365553 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-05-31 11365553 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-05-31 11365553 frs-core:ProvisionsForImpairmentInvestments 2022-05-31 11365553 frs-core:ListedExchangeTraded 2022-05-31 11365553 frs-core:ListedExchangeTraded 2021-05-31 11365553 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-05-31 11365553 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-05-31 11365553 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-05-31 11365553 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-05-31 11365553 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-05-31 11365553 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-05-31 11365553 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-05-31 11365553 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-05-31 11365553 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-05-31 11365553 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-05-31 11365553 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-05-31 11365553 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-05-31 11365553 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-05-31 11365553 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-05-31 11365553 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-05-31 11365553 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-05-31 11365553 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-05-31 11365553 frs-core:UnlistedNon-exchangeTraded 2022-05-31 11365553 frs-core:UnlistedNon-exchangeTraded 2021-05-31 11365553 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-05-31 11365553 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 11365553 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 11365553 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 11365553 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 11365553 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 11365553 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 11365553 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-05-31 11365553 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-05-31 11365553 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 11365553 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 11365553 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 11365553 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 11365553 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-05-31 11365553 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 11365553 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 11365553 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 11365553 dpl-frs:CostSales 2021-06-01 2022-05-31 11365553 dpl-frs:CostSales 2021-05-31 11365553 dpl-frs:CostSales 2022-05-31 11365553 dpl-frs:DistributionCosts 2021-06-01 2022-05-31 11365553 dpl-frs:AdministrativeExpenses 2021-06-01 2022-05-31 11365553 frs-bus:Director1 2021-06-01 2022-05-31 11365553 frs-bus:Director1 2021-05-31 11365553 frs-bus:Director1 2022-05-31 11365553 frs-bus:Director2 2021-06-01 2022-05-31 11365553 frs-bus:Director2 2021-05-31 11365553 frs-bus:Director2 2022-05-31 11365553 1 2021-06-01 2022-05-31 11365553 frs-core:CurrentFinancialInstruments 1 2022-05-31 11365553 frs-core:Non-currentFinancialInstruments 1 2022-05-31 11365553 2 2021-06-01 2022-05-31 11365553 frs-core:CurrentFinancialInstruments 2 2022-05-31 11365553 frs-core:Non-currentFinancialInstruments 2 2022-05-31 11365553 3 2021-06-01 2022-05-31 11365553 frs-core:CurrentFinancialInstruments 3 2022-05-31 11365553 frs-core:Non-currentFinancialInstruments 3 2022-05-31 11365553 4 2021-06-01 2022-05-31 11365553 frs-core:CurrentFinancialInstruments 4 2022-05-31 11365553 frs-core:Non-currentFinancialInstruments 4 2022-05-31 11365553 5 2021-06-01 2022-05-31 11365553 frs-core:CurrentFinancialInstruments 5 2022-05-31 11365553 frs-core:Non-currentFinancialInstruments 5 2022-05-31 11365553 6 2021-06-01 2022-05-31 11365553 frs-core:CurrentFinancialInstruments 6 2022-05-31 11365553 frs-core:Non-currentFinancialInstruments 6 2022-05-31 11365553 7 2021-06-01 2022-05-31 11365553 frs-core:CurrentFinancialInstruments 7 2022-05-31 11365553 frs-core:Non-currentFinancialInstruments 7 2022-05-31 11365553 8 2021-06-01 2022-05-31 11365553 frs-core:CurrentFinancialInstruments 8 2022-05-31 11365553 frs-core:Non-currentFinancialInstruments 8 2022-05-31 11365553 9 2021-06-01 2022-05-31 11365553 frs-core:CurrentFinancialInstruments 9 2022-05-31 11365553 frs-core:Non-currentFinancialInstruments 9 2022-05-31 11365553 10 2021-06-01 2022-05-31 11365553 frs-core:CurrentFinancialInstruments 10 2022-05-31 11365553 frs-core:Non-currentFinancialInstruments 10 2022-05-31 11365553 11 2021-06-01 2022-05-31 11365553 frs-core:CurrentFinancialInstruments 11 2022-05-31 11365553 frs-core:Non-currentFinancialInstruments 11 2022-05-31 11365553 12 2021-06-01 2022-05-31 11365553 frs-core:CurrentFinancialInstruments 12 2022-05-31 11365553 frs-core:Non-currentFinancialInstruments 12 2022-05-31 11365553 13 2021-06-01 2022-05-31 11365553 frs-core:CurrentFinancialInstruments 13 2022-05-31 11365553 frs-core:Non-currentFinancialInstruments 13 2022-05-31 11365553 14 2021-06-01 2022-05-31 11365553 frs-core:CurrentFinancialInstruments 14 2022-05-31 11365553 frs-core:Non-currentFinancialInstruments 14 2022-05-31 11365553 15 2021-06-01 2022-05-31 11365553 frs-core:CurrentFinancialInstruments 15 2022-05-31 11365553 frs-core:Non-currentFinancialInstruments 15 2022-05-31 11365553 16 2021-06-01 2022-05-31 11365553 frs-core:CurrentFinancialInstruments 16 2022-05-31 11365553 frs-core:Non-currentFinancialInstruments 16 2022-05-31 11365553 17 2021-06-01 2022-05-31 11365553 frs-core:CurrentFinancialInstruments 17 2022-05-31 11365553 frs-core:Non-currentFinancialInstruments 17 2022-05-31 11365553 18 2021-06-01 2022-05-31 11365553 frs-core:CurrentFinancialInstruments 18 2022-05-31 11365553 frs-core:Non-currentFinancialInstruments 18 2022-05-31 11365553 19 2021-06-01 2022-05-31 11365553 frs-core:CurrentFinancialInstruments 19 2022-05-31 11365553 frs-core:Non-currentFinancialInstruments 19 2022-05-31 11365553 20 2021-06-01 2022-05-31 11365553 frs-core:CurrentFinancialInstruments 20 2022-05-31 11365553 frs-core:Non-currentFinancialInstruments 20 2022-05-31 11365553 dpl-frs:Item1 2021-06-01 2022-05-31 11365553 dpl-frs:Item1 2021-05-31 11365553 dpl-frs:Item1 2022-05-31 11365553 dpl-frs:CostSales dpl-frs:Item1 2021-06-01 2022-05-31 11365553 dpl-frs:CostSales dpl-frs:Item1 2021-05-31 11365553 dpl-frs:CostSales dpl-frs:Item1 2022-05-31 11365553 dpl-frs:DistributionCosts dpl-frs:Item1 2021-06-01 2022-05-31 11365553 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-06-01 2022-05-31 11365553 dpl-frs:Item2 2021-06-01 2022-05-31 11365553 dpl-frs:Item2 2021-05-31 11365553 dpl-frs:Item2 2022-05-31 11365553 dpl-frs:CostSales dpl-frs:Item2 2021-06-01 2022-05-31 11365553 dpl-frs:CostSales dpl-frs:Item2 2021-05-31 11365553 dpl-frs:CostSales dpl-frs:Item2 2022-05-31 11365553 dpl-frs:DistributionCosts dpl-frs:Item2 2021-06-01 2022-05-31 11365553 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-06-01 2022-05-31 11365553 dpl-frs:Item3 2021-06-01 2022-05-31 11365553 dpl-frs:Item3 2021-05-31 11365553 dpl-frs:Item3 2022-05-31 11365553 dpl-frs:CostSales dpl-frs:Item3 2021-06-01 2022-05-31 11365553 dpl-frs:CostSales dpl-frs:Item3 2021-05-31 11365553 dpl-frs:CostSales dpl-frs:Item3 2022-05-31 11365553 dpl-frs:DistributionCosts dpl-frs:Item3 2021-06-01 2022-05-31 11365553 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-06-01 2022-05-31 11365553 dpl-frs:Item4 2021-06-01 2022-05-31 11365553 dpl-frs:Item4 2021-05-31 11365553 dpl-frs:Item4 2022-05-31 11365553 dpl-frs:CostSales dpl-frs:Item4 2021-06-01 2022-05-31 11365553 dpl-frs:CostSales dpl-frs:Item4 2021-05-31 11365553 dpl-frs:CostSales dpl-frs:Item4 2022-05-31 11365553 dpl-frs:DistributionCosts dpl-frs:Item4 2021-06-01 2022-05-31 11365553 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-06-01 2022-05-31 11365553 dpl-frs:Item5 2021-06-01 2022-05-31 11365553 dpl-frs:Item5 2021-05-31 11365553 dpl-frs:Item5 2022-05-31 11365553 dpl-frs:CostSales dpl-frs:Item5 2021-06-01 2022-05-31 11365553 dpl-frs:CostSales dpl-frs:Item5 2021-05-31 11365553 dpl-frs:CostSales dpl-frs:Item5 2022-05-31 11365553 dpl-frs:DistributionCosts dpl-frs:Item5 2021-06-01 2022-05-31 11365553 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-06-01 2022-05-31 11365553 dpl-frs:Item6 2021-06-01 2022-05-31 11365553 dpl-frs:Item6 2021-05-31 11365553 dpl-frs:Item6 2022-05-31 11365553 dpl-frs:CostSales dpl-frs:Item6 2021-06-01 2022-05-31 11365553 dpl-frs:CostSales dpl-frs:Item6 2021-05-31 11365553 dpl-frs:CostSales dpl-frs:Item6 2022-05-31 11365553 dpl-frs:DistributionCosts dpl-frs:Item6 2021-06-01 2022-05-31 11365553 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-06-01 2022-05-31 11365553 dpl-frs:Item7 2021-06-01 2022-05-31 11365553 dpl-frs:Item7 2021-05-31 11365553 dpl-frs:Item7 2022-05-31 11365553 dpl-frs:CostSales dpl-frs:Item7 2021-06-01 2022-05-31 11365553 dpl-frs:CostSales dpl-frs:Item7 2021-05-31 11365553 dpl-frs:CostSales dpl-frs:Item7 2022-05-31 11365553 dpl-frs:DistributionCosts dpl-frs:Item7 2021-06-01 2022-05-31 11365553 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-06-01 2022-05-31 11365553 dpl-frs:Item8 2021-06-01 2022-05-31 11365553 dpl-frs:Item8 2021-05-31 11365553 dpl-frs:Item8 2022-05-31 11365553 dpl-frs:CostSales dpl-frs:Item8 2021-06-01 2022-05-31 11365553 dpl-frs:CostSales dpl-frs:Item8 2021-05-31 11365553 dpl-frs:CostSales dpl-frs:Item8 2022-05-31 11365553 dpl-frs:DistributionCosts dpl-frs:Item8 2021-06-01 2022-05-31 11365553 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-06-01 2022-05-31 11365553 dpl-frs:Item9 2021-06-01 2022-05-31 11365553 dpl-frs:Item9 2021-05-31 11365553 dpl-frs:Item9 2022-05-31 11365553 dpl-frs:CostSales dpl-frs:Item9 2021-06-01 2022-05-31 11365553 dpl-frs:CostSales dpl-frs:Item9 2021-05-31 11365553 dpl-frs:CostSales dpl-frs:Item9 2022-05-31 11365553 dpl-frs:DistributionCosts dpl-frs:Item9 2021-06-01 2022-05-31 11365553 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-06-01 2022-05-31 11365553 dpl-frs:Item10 2021-06-01 2022-05-31 11365553 dpl-frs:Item10 2021-05-31 11365553 dpl-frs:Item10 2022-05-31 11365553 dpl-frs:CostSales dpl-frs:Item10 2021-06-01 2022-05-31 11365553 dpl-frs:CostSales dpl-frs:Item10 2021-05-31 11365553 dpl-frs:CostSales dpl-frs:Item10 2022-05-31 11365553 dpl-frs:DistributionCosts dpl-frs:Item10 2021-06-01 2022-05-31 11365553 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-06-01 2022-05-31 11365553 dpl-frs:Item11 2021-06-01 2022-05-31 11365553 dpl-frs:Item11 2021-05-31 11365553 dpl-frs:Item11 2022-05-31 11365553 dpl-frs:CostSales dpl-frs:Item11 2021-06-01 2022-05-31 11365553 dpl-frs:CostSales dpl-frs:Item11 2021-05-31 11365553 dpl-frs:CostSales dpl-frs:Item11 2022-05-31 11365553 dpl-frs:DistributionCosts dpl-frs:Item11 2021-06-01 2022-05-31 11365553 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-06-01 2022-05-31 11365553 dpl-frs:Item12 2021-06-01 2022-05-31 11365553 dpl-frs:Item12 2021-05-31 11365553 dpl-frs:Item12 2022-05-31 11365553 dpl-frs:CostSales dpl-frs:Item12 2021-06-01 2022-05-31 11365553 dpl-frs:CostSales dpl-frs:Item12 2021-05-31 11365553 dpl-frs:CostSales dpl-frs:Item12 2022-05-31 11365553 dpl-frs:DistributionCosts dpl-frs:Item12 2021-06-01 2022-05-31 11365553 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-06-01 2022-05-31 11365553 1 2021-06-01 2022-05-31 11365553 frs-countries:EnglandWales 2021-06-01 2022-05-31
Registered number: 11365553
Ashlington Ltd
Unaudited Financial Statements
For The Year Ended 31 May 2023
Brooks & Partners Accountants Ltd
Unaudited Financial Statements
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—7
Page 1
Statement of Financial Position
Registered number: 11365553
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 2,463,659 2,495,028
2,463,659 2,495,028
CURRENT ASSETS
Debtors 5 3,011 3,992
Investments 6 10,000 -
Cash at bank and in hand 21,735 41,938
34,746 45,930
Creditors: Amounts Falling Due Within One Year 7 (1,692,722 ) (1,645,478 )
NET CURRENT ASSETS (LIABILITIES) (1,657,976 ) (1,599,548 )
TOTAL ASSETS LESS CURRENT LIABILITIES 805,683 895,480
Creditors: Amounts Falling Due After More Than One Year 8 (646,839 ) (774,796 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 10 (58,483 ) (46,933 )
NET ASSETS 100,361 73,751
CAPITAL AND RESERVES
Called up share capital 11 4 4
Other reserves 98,130 106,083
Income Statement 2,227 (32,336 )
SHAREHOLDERS' FUNDS 100,361 73,751
Page 1
Page 2
For the year ending 31 May 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 Income Statement.
On behalf of the board
P Hulme
Director
E Wong
Director
10 January 2024
The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Ashlington Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11365553 . The registered office is 22 St Peter's Street, Stamford, Lincolnshire, PE9 2PF.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rental of property. Turnover is reduced for customer rebates and other similar allowances.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 20% and 25% straight line
Motor Vehicles 20% straight line
Fixtures & Fittings 20% straight line
2.4. Investment Properties
All investment properties are carried at cost under the exemption for undue effort and cost in determining fair value except where official valuations have taken place and fair value adjustment is included if material.
No depreciation is provided.
Changes in fair value are recognised in the income statement.
2.5. Financial Instruments
The company has elected to adopt Sections 11 and 12 of FRS 102 in respect of financial instruments.

Basic financial assets and liabilities, including trade, other receivables and payables, cash, bank and loan balances are initially recognised at transaction price.

Such assets and liabilities are subsequently carried at amortised cost using the effective interest method.
At the end of each reporting period financial assets and liabilities measured at amortised cost are assessed for objective evidence of impairment.
If an asset or liability is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s or liability’s original effective interest rate.The impairment loss is recognised in profit or loss.
If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised, the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been had the impairment not previously been recognised. The impairment reversal is recognised in profit or loss.
Page 3
Page 4
2.6. 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.
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the income statement as they become payable in accordance with the rules of the scheme.
2.8. Government Grant
Government grants are recognised in the income statement in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the income statement. Grants towards general activities of the entity over a specific period are recognised in the income statement over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the income statement over the useful life of the asset concerned.
All grants in the income statement are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2022: NIL)
- -
Page 4
Page 5
4. Tangible Assets
Investment Properties Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £ £
Cost
As at 1 June 2022 2,408,706 51,084 20,000 77,354 2,557,144
Disposals (127 ) - - - (127 )
As at 31 May 2023 2,408,579 51,084 20,000 77,354 2,557,017
Depreciation
As at 1 June 2022 - 21,638 3,667 36,811 62,116
Provided during the period - 11,772 4,000 15,470 31,242
As at 31 May 2023 - 33,410 7,667 52,281 93,358
Net Book Value
As at 31 May 2023 2,408,579 17,674 12,333 25,073 2,463,659
As at 1 June 2022 2,408,706 29,446 16,333 40,543 2,495,028
Cost or valuation as at 31 May 2023 represented by:
Investment Properties Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £ £
At cost 663,318 51,084 20,000 77,354 811,756
At valuation 1,745,261 - - - 1,745,261
2,408,579 51,084 20,000 77,354 2,557,017
5. Debtors
2023 2022
£ £
Due within one year
Prepayments and accrued income 1,993 3,238
Amounts owed by other participating interests 1,018 754
3,011 3,992
6. Current Asset Investments
2023 2022
£ £
Listed investments 10,000 -
10,000 -
Page 5
Page 6
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 717 30,393
Corporation tax 17,059 -
Other taxes and social security 41 -
Accruals and deferred income 3,845 -
Directors' loan accounts 1,671,060 1,615,085
1,692,722 1,645,478
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 646,839 774,796
646,839 774,796
Of the creditors falling due after more than one year the following amounts are due after more than five years.
2023 2022
£ £
Bank loans 646,839 774,796
9. Secured Creditors
Of the creditors the following amounts are secured.
2023 2022
£ £
Bank loans and overdrafts 646,839 774,796
10. Deferred Taxation
The provision for deferred taxation is made up of accelerated capital allowances and fair value revaluations.
2023 2022
£ £
Other timing differences 58,483 46,933
11. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 4 4
Page 6
Page 7
12. Related Party Transactions
At the year end the company was owed £1,018 (2022: £754) from a company under common control.
This loan is unsecured, interest free and repayable on demand.
At the year end the company owed £1,671,060 (2022: £1,615,085) to the directors.
This loan is unsecured, interest free and repayable on demand.
Page 7