Acorah Software Products - Accounts Production 14.3.260 false true 30 June 2022 1 July 2021 false 1 July 2022 30 June 2023 30 June 2023 11463597 Mr Richard White Mrs Ruth White iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11463597 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-06-30 11463597 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-06-30 11463597 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-06-30 11463597 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-06-30 11463597 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-07-01 2023-06-30 11463597 frs-core:AllSubsidiaries 2022-07-01 2023-06-30 11463597 frs-core:KeyManagementPersonnel 2022-07-01 2023-06-30 11463597 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-07-01 2023-06-30 11463597 frs-core:OtherRelatedParties 2022-07-01 2023-06-30 11463597 2022-06-30 11463597 2023-06-30 11463597 2022-07-01 2023-06-30 11463597 frs-core:CurrentFinancialInstruments 2023-06-30 11463597 frs-core:CurrentFinancialInstruments 2022-07-01 2023-06-30 11463597 frs-core:Non-currentFinancialInstruments 2023-06-30 11463597 frs-core:Non-currentFinancialInstruments 2022-07-01 2023-06-30 11463597 frs-core:CurrentFinancialInstruments 2022-07-01 2023-06-30 11463597 frs-core:CurrentFinancialInstruments 2023-06-30 11463597 frs-core:AfterOneYear 2022-07-01 2023-06-30 11463597 frs-core:BetweenOneFiveYears 2022-07-01 2023-06-30 11463597 frs-core:BetweenOneFiveYears 2023-06-30 11463597 frs-core:ComputerEquipment 2023-06-30 11463597 frs-core:ComputerEquipment 2022-07-01 2023-06-30 11463597 frs-core:ComputerEquipment 2022-06-30 11463597 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-06-30 11463597 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-07-01 2023-06-30 11463597 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-06-30 11463597 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-06-30 11463597 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-07-01 2023-06-30 11463597 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-06-30 11463597 frs-core:FurnitureFittings 2023-06-30 11463597 frs-core:FurnitureFittings 2022-07-01 2023-06-30 11463597 frs-core:FurnitureFittings 2022-06-30 11463597 frs-core:NetGoodwill 2023-06-30 11463597 frs-core:NetGoodwill 2022-07-01 2023-06-30 11463597 frs-core:NetGoodwill 2022-06-30 11463597 frs-core:InvestmentPropertyIncludedWithinPPE 2023-06-30 11463597 frs-core:InvestmentPropertyIncludedWithinPPE 2022-07-01 2023-06-30 11463597 frs-core:InvestmentPropertyIncludedWithinPPE 2022-06-30 11463597 frs-core:LandBuildings 2023-06-30 11463597 frs-core:LandBuildings 2022-07-01 2023-06-30 11463597 frs-core:LandBuildings 2022-06-30 11463597 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-06-30 11463597 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-07-01 2023-06-30 11463597 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-06-30 11463597 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-06-30 11463597 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-07-01 2023-06-30 11463597 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-06-30 11463597 frs-core:MoreThanFiveYears 2022-07-01 2023-06-30 11463597 frs-core:MoreThanFiveYears 2023-06-30 11463597 frs-core:MotorVehicles 2023-06-30 11463597 frs-core:MotorVehicles 2022-07-01 2023-06-30 11463597 frs-core:MotorVehicles 2022-06-30 11463597 frs-core:OtherResidualIntangibleAssets 2023-06-30 11463597 frs-core:OtherResidualIntangibleAssets 2022-07-01 2023-06-30 11463597 frs-core:OtherResidualIntangibleAssets 2022-06-30 11463597 frs-core:PlantMachinery 2023-06-30 11463597 frs-core:PlantMachinery 2022-07-01 2023-06-30 11463597 frs-core:PlantMachinery 2022-06-30 11463597 frs-core:Secured 2023-06-30 11463597 frs-core:Unsecured 2023-06-30 11463597 frs-core:WithinOneYear 2022-07-01 2023-06-30 11463597 frs-core:WithinOneYear 2023-06-30 11463597 frs-core:CapitalRedemptionReserve 2022-07-01 2023-06-30 11463597 frs-core:CapitalRedemptionReserve 2022-06-30 11463597 frs-core:CapitalRedemptionReserve 2023-06-30 11463597 frs-core:OtherReservesSubtotal 2022-07-01 2023-06-30 11463597 frs-core:OtherReservesSubtotal 2022-06-30 11463597 frs-core:OtherReservesSubtotal 2023-06-30 11463597 frs-core:RevaluationReserve 2022-07-01 2023-06-30 11463597 frs-core:RevaluationReserve 2022-06-30 11463597 frs-core:RevaluationReserve 2023-06-30 11463597 frs-core:SharePremium 2022-07-01 2023-06-30 11463597 frs-core:SharePremium 2022-06-30 11463597 frs-core:SharePremium 2023-06-30 11463597 frs-core:ShareCapital 2022-07-01 2023-06-30 11463597 frs-core:ShareCapital 2022-06-30 11463597 frs-core:ShareCapital 2023-06-30 11463597 frs-core:RetainedEarningsAccumulatedLosses 2022-07-01 2023-06-30 11463597 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-06-30 11463597 frs-core:RetainedEarningsAccumulatedLosses 2023-06-30 11463597 frs-core:RetainedEarningsAccumulatedLosses 2022-06-30 11463597 frs-core:RetainedEarningsAccumulatedLosses 2023-06-30 11463597 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-06-30 11463597 frs-countries:UnitedKingdom 2022-07-01 2023-06-30 11463597 frs-countries:Europe 2022-07-01 2023-06-30 11463597 frs-countries:NorthAmerica 2022-07-01 2023-06-30 11463597 frs-countries:SouthAmerica 2022-07-01 2023-06-30 11463597 frs-countries:Asia 2022-07-01 2023-06-30 11463597 frs-countries:RestWorldOutsideUK 2022-07-01 2023-06-30 11463597 frs-bus:HighestPaidDirector 2022-07-01 2023-06-30 11463597 frs-bus:PrivateLimitedCompanyLtd 2022-07-01 2023-06-30 11463597 frs-bus:CompanyLimitedByGuarantee 2022-07-01 2023-06-30 11463597 frs-bus:LimitedLiabilityPartnershipLLP 2022-07-01 2023-06-30 11463597 frs-bus:LimitedLiabilityPartnershipsSORP 2022-07-01 2023-06-30 11463597 frs-bus:FullAccounts 2022-07-01 2023-06-30 11463597 frs-bus:FilletedAccounts 2022-07-01 2023-06-30 11463597 frs-bus:AbridgedAccounts 2022-07-01 2023-06-30 11463597 frs-bus:FRS102 2022-07-01 2023-06-30 11463597 frs-bus:MediumEntities 2022-07-01 2023-06-30 11463597 frs-bus:SmallEntities 2022-07-01 2023-06-30 11463597 frs-bus:EntityHasNeverTraded 2022-07-01 2023-06-30 11463597 frs-bus:EntityNoLongerTradingButTradedInPast 2022-07-01 2023-06-30 11463597 frs-bus:Audited 2022-07-01 2023-06-30 11463597 frs-bus:AuditExempt-NoAccountantsReport 2022-07-01 2023-06-30 11463597 frs-bus:AuditExemptWithAccountantsReport 2022-07-01 2023-06-30 11463597 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-07-01 2023-06-30 11463597 frs-bus:LargeCompaniesRegimeForAccounts 2022-07-01 2023-06-30 11463597 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-07-01 2023-06-30 11463597 frs-bus:SmallCompaniesRegimeForAccounts 2022-07-01 2023-06-30 11463597 frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-07-01 2023-06-30 11463597 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-07-01 2023-06-30 11463597 frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-07-01 2023-06-30 11463597 frs-bus:OrdinaryShareClass1 2022-07-01 2023-06-30 11463597 frs-bus:OrdinaryShareClass1 2022-06-30 11463597 frs-bus:OrdinaryShareClass1 2023-06-30 11463597 frs-bus:OrdinaryShareClass2 2022-07-01 2023-06-30 11463597 frs-bus:OrdinaryShareClass2 2022-06-30 11463597 frs-bus:OrdinaryShareClass2 2023-06-30 11463597 frs-bus:OrdinaryShareClass3 2022-07-01 2023-06-30 11463597 frs-bus:OrdinaryShareClass3 2022-06-30 11463597 frs-bus:OrdinaryShareClass3 2023-06-30 11463597 frs-bus:OrdinaryShareClass4 2022-07-01 2023-06-30 11463597 frs-bus:OrdinaryShareClass4 2022-06-30 11463597 frs-bus:OrdinaryShareClass4 2023-06-30 11463597 frs-bus:OrdinaryShareClass5 2022-07-01 2023-06-30 11463597 frs-bus:OrdinaryShareClass5 2022-06-30 11463597 frs-bus:OrdinaryShareClass5 2023-06-30 11463597 frs-bus:PreferenceShareClass1 2022-07-01 2023-06-30 11463597 frs-bus:PreferenceShareClass1 2022-06-30 11463597 frs-bus:PreferenceShareClass1 2023-06-30 11463597 frs-bus:PreferenceShareClass2 2022-07-01 2023-06-30 11463597 frs-bus:PreferenceShareClass2 2022-06-30 11463597 frs-bus:PreferenceShareClass2 2023-06-30 11463597 frs-bus:PreferenceShareClass3 2022-07-01 2023-06-30 11463597 frs-bus:PreferenceShareClass3 2022-06-30 11463597 frs-bus:PreferenceShareClass3 2023-06-30 11463597 frs-bus:PreferenceShareClass4 2022-07-01 2023-06-30 11463597 frs-bus:PreferenceShareClass4 2022-06-30 11463597 frs-bus:PreferenceShareClass4 2023-06-30 11463597 frs-bus:PreferenceShareClass5 2022-07-01 2023-06-30 11463597 frs-bus:PreferenceShareClass5 2022-06-30 11463597 frs-bus:PreferenceShareClass5 2023-06-30 11463597 1 2022-07-01 2023-06-30 11463597 1 2023-06-30 11463597 1 2022-07-01 2023-06-30 11463597 frs-core:LeasedAssets 2022-07-01 2023-06-30 11463597 frs-core:OwnedAssets 2022-07-01 2023-06-30 11463597 frs-core:CurrencyRisk 2022-07-01 2023-06-30 11463597 frs-core:MarketRisk 2022-07-01 2023-06-30 11463597 frs-core:InterestRateRisk 2022-07-01 2023-06-30 11463597 frs-core:DeferredTaxation 2022-07-01 2023-06-30 11463597 frs-core:DeferredTaxation 2022-06-30 11463597 frs-core:DeferredTaxation 2023-06-30 11463597 frs-core:OtherProvisionsContingentLiabilities 2022-07-01 2023-06-30 11463597 frs-core:OtherProvisionsContingentLiabilities 2022-06-30 11463597 frs-core:OtherProvisionsContingentLiabilities 2023-06-30 11463597 frs-core:ProvisionsDeferredTax 2023-06-30 11463597 frs-core:OtherDeferredTax 2023-06-30 11463597 frs-core:AcceleratedTaxDepreciationDeferredTax 2023-06-30 11463597 frs-core:TaxLossesCarry-forwardsDeferredTax 2023-06-30 11463597 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-06-30 11463597 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-07-01 2023-06-30 11463597 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-06-30 11463597 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-06-30 11463597 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-07-01 2023-06-30 11463597 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-06-30 11463597 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-06-30 11463597 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-07-01 2023-06-30 11463597 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-06-30 11463597 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-06-30 11463597 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-06-30 11463597 frs-core:RevaluationInvestmentPropertyDeferredTax 2023-06-30 11463597 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-06-30 11463597 frs-core:OtherPost-employmentBenefitsDeferredTax 2023-06-30 11463597 frs-core:Share-basedPaymentsDeferredTax 2023-06-30 11463597 frs-core:TaxCreditsDeferredTax 2023-06-30 11463597 frs-core:CostValuation 2022-06-30 11463597 frs-core:AdditionsToInvestments 2023-06-30 11463597 frs-core:DisposalsRepaymentsInvestments 2023-06-30 11463597 frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-06-30 11463597 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-06-30 11463597 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-06-30 11463597 frs-core:OtherIncreaseDecreaseInInvestments 2023-06-30 11463597 frs-core:CostValuation 2023-06-30 11463597 frs-core:ProvisionsForImpairmentInvestments 2022-06-30 11463597 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-06-30 11463597 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-06-30 11463597 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-06-30 11463597 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-06-30 11463597 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-06-30 11463597 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-06-30 11463597 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-06-30 11463597 frs-core:ProvisionsForImpairmentInvestments 2023-06-30 11463597 frs-core:ListedExchangeTraded 2023-06-30 11463597 frs-core:ListedExchangeTraded 2022-06-30 11463597 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-06-30 11463597 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-06-30 11463597 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-06-30 11463597 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-06-30 11463597 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-06-30 11463597 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-06-30 11463597 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-06-30 11463597 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-06-30 11463597 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 11463597 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 11463597 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 11463597 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 11463597 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 11463597 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-06-30 11463597 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 11463597 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 11463597 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 11463597 frs-core:UnlistedNon-exchangeTraded 2023-06-30 11463597 frs-core:UnlistedNon-exchangeTraded 2022-06-30 11463597 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-06-30 11463597 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 11463597 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 11463597 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 11463597 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 11463597 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 11463597 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 11463597 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-06-30 11463597 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 11463597 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 11463597 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 11463597 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 11463597 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 11463597 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-06-30 11463597 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 11463597 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 11463597 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 11463597 dpl-frs:CostSales 2022-07-01 2023-06-30 11463597 dpl-frs:CostSales 2022-06-30 11463597 dpl-frs:CostSales 2023-06-30 11463597 dpl-frs:DistributionCosts 2022-07-01 2023-06-30 11463597 dpl-frs:AdministrativeExpenses 2022-07-01 2023-06-30 11463597 frs-bus:Director1 2022-07-01 2023-06-30 11463597 frs-bus:Director1 2022-06-30 11463597 frs-bus:Director1 2023-06-30 11463597 frs-bus:Director2 2022-07-01 2023-06-30 11463597 frs-bus:Director2 2022-06-30 11463597 frs-bus:Director2 2023-06-30 11463597 1 2022-07-01 2023-06-30 11463597 frs-core:CurrentFinancialInstruments 1 2023-06-30 11463597 frs-core:Non-currentFinancialInstruments 1 2023-06-30 11463597 2 2022-07-01 2023-06-30 11463597 frs-core:CurrentFinancialInstruments 2 2023-06-30 11463597 frs-core:Non-currentFinancialInstruments 2 2023-06-30 11463597 3 2022-07-01 2023-06-30 11463597 frs-core:CurrentFinancialInstruments 3 2023-06-30 11463597 frs-core:Non-currentFinancialInstruments 3 2023-06-30 11463597 4 2022-07-01 2023-06-30 11463597 frs-core:CurrentFinancialInstruments 4 2023-06-30 11463597 frs-core:Non-currentFinancialInstruments 4 2023-06-30 11463597 5 2022-07-01 2023-06-30 11463597 frs-core:CurrentFinancialInstruments 5 2023-06-30 11463597 frs-core:Non-currentFinancialInstruments 5 2023-06-30 11463597 6 2022-07-01 2023-06-30 11463597 frs-core:CurrentFinancialInstruments 6 2023-06-30 11463597 frs-core:Non-currentFinancialInstruments 6 2023-06-30 11463597 7 2022-07-01 2023-06-30 11463597 frs-core:CurrentFinancialInstruments 7 2023-06-30 11463597 frs-core:Non-currentFinancialInstruments 7 2023-06-30 11463597 8 2022-07-01 2023-06-30 11463597 frs-core:CurrentFinancialInstruments 8 2023-06-30 11463597 frs-core:Non-currentFinancialInstruments 8 2023-06-30 11463597 9 2022-07-01 2023-06-30 11463597 frs-core:CurrentFinancialInstruments 9 2023-06-30 11463597 frs-core:Non-currentFinancialInstruments 9 2023-06-30 11463597 10 2022-07-01 2023-06-30 11463597 frs-core:CurrentFinancialInstruments 10 2023-06-30 11463597 frs-core:Non-currentFinancialInstruments 10 2023-06-30 11463597 11 2022-07-01 2023-06-30 11463597 frs-core:CurrentFinancialInstruments 11 2023-06-30 11463597 frs-core:Non-currentFinancialInstruments 11 2023-06-30 11463597 12 2022-07-01 2023-06-30 11463597 frs-core:CurrentFinancialInstruments 12 2023-06-30 11463597 frs-core:Non-currentFinancialInstruments 12 2023-06-30 11463597 13 2022-07-01 2023-06-30 11463597 frs-core:CurrentFinancialInstruments 13 2023-06-30 11463597 frs-core:Non-currentFinancialInstruments 13 2023-06-30 11463597 14 2022-07-01 2023-06-30 11463597 frs-core:CurrentFinancialInstruments 14 2023-06-30 11463597 frs-core:Non-currentFinancialInstruments 14 2023-06-30 11463597 15 2022-07-01 2023-06-30 11463597 frs-core:CurrentFinancialInstruments 15 2023-06-30 11463597 frs-core:Non-currentFinancialInstruments 15 2023-06-30 11463597 16 2022-07-01 2023-06-30 11463597 frs-core:CurrentFinancialInstruments 16 2023-06-30 11463597 frs-core:Non-currentFinancialInstruments 16 2023-06-30 11463597 17 2022-07-01 2023-06-30 11463597 frs-core:CurrentFinancialInstruments 17 2023-06-30 11463597 frs-core:Non-currentFinancialInstruments 17 2023-06-30 11463597 18 2022-07-01 2023-06-30 11463597 frs-core:CurrentFinancialInstruments 18 2023-06-30 11463597 frs-core:Non-currentFinancialInstruments 18 2023-06-30 11463597 19 2022-07-01 2023-06-30 11463597 frs-core:CurrentFinancialInstruments 19 2023-06-30 11463597 frs-core:Non-currentFinancialInstruments 19 2023-06-30 11463597 20 2022-07-01 2023-06-30 11463597 frs-core:CurrentFinancialInstruments 20 2023-06-30 11463597 frs-core:Non-currentFinancialInstruments 20 2023-06-30 11463597 dpl-frs:Item1 2022-07-01 2023-06-30 11463597 dpl-frs:Item1 2022-06-30 11463597 dpl-frs:Item1 2023-06-30 11463597 dpl-frs:CostSales dpl-frs:Item1 2022-07-01 2023-06-30 11463597 dpl-frs:CostSales dpl-frs:Item1 2022-06-30 11463597 dpl-frs:CostSales dpl-frs:Item1 2023-06-30 11463597 dpl-frs:DistributionCosts dpl-frs:Item1 2022-07-01 2023-06-30 11463597 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-07-01 2023-06-30 11463597 dpl-frs:Item2 2022-07-01 2023-06-30 11463597 dpl-frs:Item2 2022-06-30 11463597 dpl-frs:Item2 2023-06-30 11463597 dpl-frs:CostSales dpl-frs:Item2 2022-07-01 2023-06-30 11463597 dpl-frs:CostSales dpl-frs:Item2 2022-06-30 11463597 dpl-frs:CostSales dpl-frs:Item2 2023-06-30 11463597 dpl-frs:DistributionCosts dpl-frs:Item2 2022-07-01 2023-06-30 11463597 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-07-01 2023-06-30 11463597 dpl-frs:Item3 2022-07-01 2023-06-30 11463597 dpl-frs:Item3 2022-06-30 11463597 dpl-frs:Item3 2023-06-30 11463597 dpl-frs:CostSales dpl-frs:Item3 2022-07-01 2023-06-30 11463597 dpl-frs:CostSales dpl-frs:Item3 2022-06-30 11463597 dpl-frs:CostSales dpl-frs:Item3 2023-06-30 11463597 dpl-frs:DistributionCosts dpl-frs:Item3 2022-07-01 2023-06-30 11463597 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-07-01 2023-06-30 11463597 dpl-frs:Item4 2022-07-01 2023-06-30 11463597 dpl-frs:Item4 2022-06-30 11463597 dpl-frs:Item4 2023-06-30 11463597 dpl-frs:CostSales dpl-frs:Item4 2022-07-01 2023-06-30 11463597 dpl-frs:CostSales dpl-frs:Item4 2022-06-30 11463597 dpl-frs:CostSales dpl-frs:Item4 2023-06-30 11463597 dpl-frs:DistributionCosts dpl-frs:Item4 2022-07-01 2023-06-30 11463597 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-07-01 2023-06-30 11463597 dpl-frs:Item5 2022-07-01 2023-06-30 11463597 dpl-frs:Item5 2022-06-30 11463597 dpl-frs:Item5 2023-06-30 11463597 dpl-frs:CostSales dpl-frs:Item5 2022-07-01 2023-06-30 11463597 dpl-frs:CostSales dpl-frs:Item5 2022-06-30 11463597 dpl-frs:CostSales dpl-frs:Item5 2023-06-30 11463597 dpl-frs:DistributionCosts dpl-frs:Item5 2022-07-01 2023-06-30 11463597 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-07-01 2023-06-30 11463597 dpl-frs:Item6 2022-07-01 2023-06-30 11463597 dpl-frs:Item6 2022-06-30 11463597 dpl-frs:Item6 2023-06-30 11463597 dpl-frs:CostSales dpl-frs:Item6 2022-07-01 2023-06-30 11463597 dpl-frs:CostSales dpl-frs:Item6 2022-06-30 11463597 dpl-frs:CostSales dpl-frs:Item6 2023-06-30 11463597 dpl-frs:DistributionCosts dpl-frs:Item6 2022-07-01 2023-06-30 11463597 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-07-01 2023-06-30 11463597 dpl-frs:Item7 2022-07-01 2023-06-30 11463597 dpl-frs:Item7 2022-06-30 11463597 dpl-frs:Item7 2023-06-30 11463597 dpl-frs:CostSales dpl-frs:Item7 2022-07-01 2023-06-30 11463597 dpl-frs:CostSales dpl-frs:Item7 2022-06-30 11463597 dpl-frs:CostSales dpl-frs:Item7 2023-06-30 11463597 dpl-frs:DistributionCosts dpl-frs:Item7 2022-07-01 2023-06-30 11463597 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-07-01 2023-06-30 11463597 dpl-frs:Item8 2022-07-01 2023-06-30 11463597 dpl-frs:Item8 2022-06-30 11463597 dpl-frs:Item8 2023-06-30 11463597 dpl-frs:CostSales dpl-frs:Item8 2022-07-01 2023-06-30 11463597 dpl-frs:CostSales dpl-frs:Item8 2022-06-30 11463597 dpl-frs:CostSales dpl-frs:Item8 2023-06-30 11463597 dpl-frs:DistributionCosts dpl-frs:Item8 2022-07-01 2023-06-30 11463597 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-07-01 2023-06-30 11463597 dpl-frs:Item9 2022-07-01 2023-06-30 11463597 dpl-frs:Item9 2022-06-30 11463597 dpl-frs:Item9 2023-06-30 11463597 dpl-frs:CostSales dpl-frs:Item9 2022-07-01 2023-06-30 11463597 dpl-frs:CostSales dpl-frs:Item9 2022-06-30 11463597 dpl-frs:CostSales dpl-frs:Item9 2023-06-30 11463597 dpl-frs:DistributionCosts dpl-frs:Item9 2022-07-01 2023-06-30 11463597 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-07-01 2023-06-30 11463597 dpl-frs:Item10 2022-07-01 2023-06-30 11463597 dpl-frs:Item10 2022-06-30 11463597 dpl-frs:Item10 2023-06-30 11463597 dpl-frs:CostSales dpl-frs:Item10 2022-07-01 2023-06-30 11463597 dpl-frs:CostSales dpl-frs:Item10 2022-06-30 11463597 dpl-frs:CostSales dpl-frs:Item10 2023-06-30 11463597 dpl-frs:DistributionCosts dpl-frs:Item10 2022-07-01 2023-06-30 11463597 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-07-01 2023-06-30 11463597 dpl-frs:Item11 2022-07-01 2023-06-30 11463597 dpl-frs:Item11 2022-06-30 11463597 dpl-frs:Item11 2023-06-30 11463597 dpl-frs:CostSales dpl-frs:Item11 2022-07-01 2023-06-30 11463597 dpl-frs:CostSales dpl-frs:Item11 2022-06-30 11463597 dpl-frs:CostSales dpl-frs:Item11 2023-06-30 11463597 dpl-frs:DistributionCosts dpl-frs:Item11 2022-07-01 2023-06-30 11463597 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-07-01 2023-06-30 11463597 dpl-frs:Item12 2022-07-01 2023-06-30 11463597 dpl-frs:Item12 2022-06-30 11463597 dpl-frs:Item12 2023-06-30 11463597 dpl-frs:CostSales dpl-frs:Item12 2022-07-01 2023-06-30 11463597 dpl-frs:CostSales dpl-frs:Item12 2022-06-30 11463597 dpl-frs:CostSales dpl-frs:Item12 2023-06-30 11463597 dpl-frs:DistributionCosts dpl-frs:Item12 2022-07-01 2023-06-30 11463597 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-07-01 2023-06-30 11463597 1 2022-07-01 2023-06-30 11463597 frs-countries:EnglandWales 2022-07-01 2023-06-30 11463597 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-06-30 11463597 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-06-30 11463597 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-06-30 11463597 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-06-30 11463597 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-07-01 2022-06-30 11463597 frs-core:AllSubsidiaries 2021-07-01 2022-06-30 11463597 frs-core:KeyManagementPersonnel 2021-07-01 2022-06-30 11463597 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-07-01 2022-06-30 11463597 frs-core:OtherRelatedParties 2021-07-01 2022-06-30 11463597 2021-06-30 11463597 2022-06-30 11463597 2021-07-01 2022-06-30 11463597 frs-core:CurrentFinancialInstruments 2022-06-30 11463597 frs-core:CurrentFinancialInstruments 2021-07-01 2022-06-30 11463597 frs-core:Non-currentFinancialInstruments 2022-06-30 11463597 frs-core:Non-currentFinancialInstruments 2021-07-01 2022-06-30 11463597 frs-core:CurrentFinancialInstruments 2021-07-01 2022-06-30 11463597 frs-core:CurrentFinancialInstruments 2022-06-30 11463597 frs-core:AfterOneYear 2021-07-01 2022-06-30 11463597 frs-core:BetweenOneFiveYears 2021-07-01 2022-06-30 11463597 frs-core:BetweenOneFiveYears 2022-06-30 11463597 frs-core:ComputerEquipment 2022-06-30 11463597 frs-core:ComputerEquipment 2021-07-01 2022-06-30 11463597 frs-core:ComputerEquipment 2021-06-30 11463597 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-06-30 11463597 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-07-01 2022-06-30 11463597 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-06-30 11463597 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-06-30 11463597 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-07-01 2022-06-30 11463597 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-06-30 11463597 frs-core:FurnitureFittings 2022-06-30 11463597 frs-core:FurnitureFittings 2021-07-01 2022-06-30 11463597 frs-core:FurnitureFittings 2021-06-30 11463597 frs-core:NetGoodwill 2022-06-30 11463597 frs-core:NetGoodwill 2021-07-01 2022-06-30 11463597 frs-core:NetGoodwill 2021-06-30 11463597 frs-core:InvestmentPropertyIncludedWithinPPE 2022-06-30 11463597 frs-core:InvestmentPropertyIncludedWithinPPE 2021-07-01 2022-06-30 11463597 frs-core:InvestmentPropertyIncludedWithinPPE 2021-06-30 11463597 frs-core:LandBuildings 2022-06-30 11463597 frs-core:LandBuildings 2021-07-01 2022-06-30 11463597 frs-core:LandBuildings 2021-06-30 11463597 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-06-30 11463597 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-07-01 2022-06-30 11463597 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-06-30 11463597 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-06-30 11463597 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-07-01 2022-06-30 11463597 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-06-30 11463597 frs-core:MoreThanFiveYears 2021-07-01 2022-06-30 11463597 frs-core:MoreThanFiveYears 2022-06-30 11463597 frs-core:MotorVehicles 2022-06-30 11463597 frs-core:MotorVehicles 2021-07-01 2022-06-30 11463597 frs-core:MotorVehicles 2021-06-30 11463597 frs-core:OtherResidualIntangibleAssets 2022-06-30 11463597 frs-core:OtherResidualIntangibleAssets 2021-07-01 2022-06-30 11463597 frs-core:OtherResidualIntangibleAssets 2021-06-30 11463597 frs-core:PlantMachinery 2022-06-30 11463597 frs-core:PlantMachinery 2021-07-01 2022-06-30 11463597 frs-core:PlantMachinery 2021-06-30 11463597 frs-core:Secured 2022-06-30 11463597 frs-core:Unsecured 2022-06-30 11463597 frs-core:WithinOneYear 2021-07-01 2022-06-30 11463597 frs-core:WithinOneYear 2022-06-30 11463597 frs-core:CapitalRedemptionReserve 2021-07-01 2022-06-30 11463597 frs-core:CapitalRedemptionReserve 2021-06-30 11463597 frs-core:CapitalRedemptionReserve 2022-06-30 11463597 frs-core:OtherReservesSubtotal 2021-07-01 2022-06-30 11463597 frs-core:OtherReservesSubtotal 2021-06-30 11463597 frs-core:OtherReservesSubtotal 2022-06-30 11463597 frs-core:RevaluationReserve 2021-07-01 2022-06-30 11463597 frs-core:RevaluationReserve 2021-06-30 11463597 frs-core:RevaluationReserve 2022-06-30 11463597 frs-core:SharePremium 2021-07-01 2022-06-30 11463597 frs-core:SharePremium 2021-06-30 11463597 frs-core:SharePremium 2022-06-30 11463597 frs-core:ShareCapital 2021-07-01 2022-06-30 11463597 frs-core:ShareCapital 2021-06-30 11463597 frs-core:ShareCapital 2022-06-30 11463597 frs-core:RetainedEarningsAccumulatedLosses 2021-07-01 2022-06-30 11463597 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-06-30 11463597 frs-core:RetainedEarningsAccumulatedLosses 2022-06-30 11463597 frs-core:RetainedEarningsAccumulatedLosses 2021-06-30 11463597 frs-core:RetainedEarningsAccumulatedLosses 2022-06-30 11463597 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-06-30 11463597 frs-countries:UnitedKingdom 2021-07-01 2022-06-30 11463597 frs-countries:Europe 2021-07-01 2022-06-30 11463597 frs-countries:NorthAmerica 2021-07-01 2022-06-30 11463597 frs-countries:SouthAmerica 2021-07-01 2022-06-30 11463597 frs-countries:Asia 2021-07-01 2022-06-30 11463597 frs-countries:RestWorldOutsideUK 2021-07-01 2022-06-30 11463597 frs-bus:HighestPaidDirector 2021-07-01 2022-06-30 11463597 frs-bus:PrivateLimitedCompanyLtd 2021-07-01 2022-06-30 11463597 frs-bus:CompanyLimitedByGuarantee 2021-07-01 2022-06-30 11463597 frs-bus:LimitedLiabilityPartnershipLLP 2021-07-01 2022-06-30 11463597 frs-bus:LimitedLiabilityPartnershipsSORP 2021-07-01 2022-06-30 11463597 frs-bus:FullAccounts 2021-07-01 2022-06-30 11463597 frs-bus:FilletedAccounts 2021-07-01 2022-06-30 11463597 frs-bus:AbridgedAccounts 2021-07-01 2022-06-30 11463597 frs-bus:FRS102 2021-07-01 2022-06-30 11463597 frs-bus:MediumEntities 2021-07-01 2022-06-30 11463597 frs-bus:SmallEntities 2021-07-01 2022-06-30 11463597 frs-bus:EntityHasNeverTraded 2021-07-01 2022-06-30 11463597 frs-bus:EntityNoLongerTradingButTradedInPast 2021-07-01 2022-06-30 11463597 frs-bus:Audited 2021-07-01 2022-06-30 11463597 frs-bus:AuditExempt-NoAccountantsReport 2021-07-01 2022-06-30 11463597 frs-bus:AuditExemptWithAccountantsReport 2021-07-01 2022-06-30 11463597 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-07-01 2022-06-30 11463597 frs-bus:LargeCompaniesRegimeForAccounts 2021-07-01 2022-06-30 11463597 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-07-01 2022-06-30 11463597 frs-bus:SmallCompaniesRegimeForAccounts 2021-07-01 2022-06-30 11463597 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-07-01 2022-06-30 11463597 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-07-01 2022-06-30 11463597 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-07-01 2022-06-30 11463597 frs-bus:OrdinaryShareClass1 2021-07-01 2022-06-30 11463597 frs-bus:OrdinaryShareClass1 2021-06-30 11463597 frs-bus:OrdinaryShareClass1 2022-06-30 11463597 frs-bus:OrdinaryShareClass2 2021-07-01 2022-06-30 11463597 frs-bus:OrdinaryShareClass2 2021-06-30 11463597 frs-bus:OrdinaryShareClass2 2022-06-30 11463597 frs-bus:OrdinaryShareClass3 2021-07-01 2022-06-30 11463597 frs-bus:OrdinaryShareClass3 2021-06-30 11463597 frs-bus:OrdinaryShareClass3 2022-06-30 11463597 frs-bus:OrdinaryShareClass4 2021-07-01 2022-06-30 11463597 frs-bus:OrdinaryShareClass4 2021-06-30 11463597 frs-bus:OrdinaryShareClass4 2022-06-30 11463597 frs-bus:OrdinaryShareClass5 2021-07-01 2022-06-30 11463597 frs-bus:OrdinaryShareClass5 2021-06-30 11463597 frs-bus:OrdinaryShareClass5 2022-06-30 11463597 frs-bus:PreferenceShareClass1 2021-07-01 2022-06-30 11463597 frs-bus:PreferenceShareClass1 2021-06-30 11463597 frs-bus:PreferenceShareClass1 2022-06-30 11463597 frs-bus:PreferenceShareClass2 2021-07-01 2022-06-30 11463597 frs-bus:PreferenceShareClass2 2021-06-30 11463597 frs-bus:PreferenceShareClass2 2022-06-30 11463597 frs-bus:PreferenceShareClass3 2021-07-01 2022-06-30 11463597 frs-bus:PreferenceShareClass3 2021-06-30 11463597 frs-bus:PreferenceShareClass3 2022-06-30 11463597 frs-bus:PreferenceShareClass4 2021-07-01 2022-06-30 11463597 frs-bus:PreferenceShareClass4 2021-06-30 11463597 frs-bus:PreferenceShareClass4 2022-06-30 11463597 frs-bus:PreferenceShareClass5 2021-07-01 2022-06-30 11463597 frs-bus:PreferenceShareClass5 2021-06-30 11463597 frs-bus:PreferenceShareClass5 2022-06-30 11463597 1 2021-07-01 2022-06-30 11463597 1 2022-06-30 11463597 1 2021-07-01 2022-06-30 11463597 frs-core:LeasedAssets 2021-07-01 2022-06-30 11463597 frs-core:OwnedAssets 2021-07-01 2022-06-30 11463597 frs-core:CurrencyRisk 2021-07-01 2022-06-30 11463597 frs-core:MarketRisk 2021-07-01 2022-06-30 11463597 frs-core:InterestRateRisk 2021-07-01 2022-06-30 11463597 frs-core:DeferredTaxation 2021-07-01 2022-06-30 11463597 frs-core:DeferredTaxation 2021-06-30 11463597 frs-core:DeferredTaxation 2022-06-30 11463597 frs-core:OtherProvisionsContingentLiabilities 2021-07-01 2022-06-30 11463597 frs-core:OtherProvisionsContingentLiabilities 2021-06-30 11463597 frs-core:OtherProvisionsContingentLiabilities 2022-06-30 11463597 frs-core:ProvisionsDeferredTax 2022-06-30 11463597 frs-core:OtherDeferredTax 2022-06-30 11463597 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-06-30 11463597 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-06-30 11463597 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-06-30 11463597 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-07-01 2022-06-30 11463597 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-06-30 11463597 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-06-30 11463597 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-07-01 2022-06-30 11463597 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-06-30 11463597 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-06-30 11463597 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-07-01 2022-06-30 11463597 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-06-30 11463597 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-06-30 11463597 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-06-30 11463597 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-06-30 11463597 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-06-30 11463597 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-06-30 11463597 frs-core:Share-basedPaymentsDeferredTax 2022-06-30 11463597 frs-core:TaxCreditsDeferredTax 2022-06-30 11463597 frs-core:CostValuation 2021-06-30 11463597 frs-core:AdditionsToInvestments 2022-06-30 11463597 frs-core:DisposalsRepaymentsInvestments 2022-06-30 11463597 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-06-30 11463597 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-06-30 11463597 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-06-30 11463597 frs-core:OtherIncreaseDecreaseInInvestments 2022-06-30 11463597 frs-core:CostValuation 2022-06-30 11463597 frs-core:ProvisionsForImpairmentInvestments 2021-06-30 11463597 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-06-30 11463597 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-06-30 11463597 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-06-30 11463597 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-06-30 11463597 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-06-30 11463597 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-06-30 11463597 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-06-30 11463597 frs-core:ProvisionsForImpairmentInvestments 2022-06-30 11463597 frs-core:ListedExchangeTraded 2022-06-30 11463597 frs-core:ListedExchangeTraded 2021-06-30 11463597 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-06-30 11463597 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-06-30 11463597 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-06-30 11463597 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-06-30 11463597 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-06-30 11463597 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-06-30 11463597 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-06-30 11463597 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-06-30 11463597 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-06-30 11463597 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 11463597 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 11463597 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 11463597 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 11463597 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-06-30 11463597 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 11463597 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 11463597 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 11463597 frs-core:UnlistedNon-exchangeTraded 2022-06-30 11463597 frs-core:UnlistedNon-exchangeTraded 2021-06-30 11463597 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-06-30 11463597 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 11463597 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 11463597 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 11463597 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 11463597 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 11463597 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 11463597 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-06-30 11463597 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-06-30 11463597 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 11463597 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 11463597 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 11463597 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 11463597 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-06-30 11463597 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 11463597 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 11463597 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 11463597 dpl-frs:CostSales 2021-07-01 2022-06-30 11463597 dpl-frs:CostSales 2021-06-30 11463597 dpl-frs:CostSales 2022-06-30 11463597 dpl-frs:DistributionCosts 2021-07-01 2022-06-30 11463597 dpl-frs:AdministrativeExpenses 2021-07-01 2022-06-30 11463597 frs-bus:Director1 2021-07-01 2022-06-30 11463597 frs-bus:Director1 2021-06-30 11463597 frs-bus:Director1 2022-06-30 11463597 frs-bus:Director2 2021-07-01 2022-06-30 11463597 frs-bus:Director2 2021-06-30 11463597 frs-bus:Director2 2022-06-30 11463597 1 2021-07-01 2022-06-30 11463597 frs-core:CurrentFinancialInstruments 1 2022-06-30 11463597 frs-core:Non-currentFinancialInstruments 1 2022-06-30 11463597 2 2021-07-01 2022-06-30 11463597 frs-core:CurrentFinancialInstruments 2 2022-06-30 11463597 frs-core:Non-currentFinancialInstruments 2 2022-06-30 11463597 3 2021-07-01 2022-06-30 11463597 frs-core:CurrentFinancialInstruments 3 2022-06-30 11463597 frs-core:Non-currentFinancialInstruments 3 2022-06-30 11463597 4 2021-07-01 2022-06-30 11463597 frs-core:CurrentFinancialInstruments 4 2022-06-30 11463597 frs-core:Non-currentFinancialInstruments 4 2022-06-30 11463597 5 2021-07-01 2022-06-30 11463597 frs-core:CurrentFinancialInstruments 5 2022-06-30 11463597 frs-core:Non-currentFinancialInstruments 5 2022-06-30 11463597 6 2021-07-01 2022-06-30 11463597 frs-core:CurrentFinancialInstruments 6 2022-06-30 11463597 frs-core:Non-currentFinancialInstruments 6 2022-06-30 11463597 7 2021-07-01 2022-06-30 11463597 frs-core:CurrentFinancialInstruments 7 2022-06-30 11463597 frs-core:Non-currentFinancialInstruments 7 2022-06-30 11463597 8 2021-07-01 2022-06-30 11463597 frs-core:CurrentFinancialInstruments 8 2022-06-30 11463597 frs-core:Non-currentFinancialInstruments 8 2022-06-30 11463597 9 2021-07-01 2022-06-30 11463597 frs-core:CurrentFinancialInstruments 9 2022-06-30 11463597 frs-core:Non-currentFinancialInstruments 9 2022-06-30 11463597 10 2021-07-01 2022-06-30 11463597 frs-core:CurrentFinancialInstruments 10 2022-06-30 11463597 frs-core:Non-currentFinancialInstruments 10 2022-06-30 11463597 11 2021-07-01 2022-06-30 11463597 frs-core:CurrentFinancialInstruments 11 2022-06-30 11463597 frs-core:Non-currentFinancialInstruments 11 2022-06-30 11463597 12 2021-07-01 2022-06-30 11463597 frs-core:CurrentFinancialInstruments 12 2022-06-30 11463597 frs-core:Non-currentFinancialInstruments 12 2022-06-30 11463597 13 2021-07-01 2022-06-30 11463597 frs-core:CurrentFinancialInstruments 13 2022-06-30 11463597 frs-core:Non-currentFinancialInstruments 13 2022-06-30 11463597 14 2021-07-01 2022-06-30 11463597 frs-core:CurrentFinancialInstruments 14 2022-06-30 11463597 frs-core:Non-currentFinancialInstruments 14 2022-06-30 11463597 15 2021-07-01 2022-06-30 11463597 frs-core:CurrentFinancialInstruments 15 2022-06-30 11463597 frs-core:Non-currentFinancialInstruments 15 2022-06-30 11463597 16 2021-07-01 2022-06-30 11463597 frs-core:CurrentFinancialInstruments 16 2022-06-30 11463597 frs-core:Non-currentFinancialInstruments 16 2022-06-30 11463597 17 2021-07-01 2022-06-30 11463597 frs-core:CurrentFinancialInstruments 17 2022-06-30 11463597 frs-core:Non-currentFinancialInstruments 17 2022-06-30 11463597 18 2021-07-01 2022-06-30 11463597 frs-core:CurrentFinancialInstruments 18 2022-06-30 11463597 frs-core:Non-currentFinancialInstruments 18 2022-06-30 11463597 19 2021-07-01 2022-06-30 11463597 frs-core:CurrentFinancialInstruments 19 2022-06-30 11463597 frs-core:Non-currentFinancialInstruments 19 2022-06-30 11463597 20 2021-07-01 2022-06-30 11463597 frs-core:CurrentFinancialInstruments 20 2022-06-30 11463597 frs-core:Non-currentFinancialInstruments 20 2022-06-30 11463597 dpl-frs:Item1 2021-07-01 2022-06-30 11463597 dpl-frs:Item1 2021-06-30 11463597 dpl-frs:Item1 2022-06-30 11463597 dpl-frs:CostSales dpl-frs:Item1 2021-07-01 2022-06-30 11463597 dpl-frs:CostSales dpl-frs:Item1 2021-06-30 11463597 dpl-frs:CostSales dpl-frs:Item1 2022-06-30 11463597 dpl-frs:DistributionCosts dpl-frs:Item1 2021-07-01 2022-06-30 11463597 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-07-01 2022-06-30 11463597 dpl-frs:Item2 2021-07-01 2022-06-30 11463597 dpl-frs:Item2 2021-06-30 11463597 dpl-frs:Item2 2022-06-30 11463597 dpl-frs:CostSales dpl-frs:Item2 2021-07-01 2022-06-30 11463597 dpl-frs:CostSales dpl-frs:Item2 2021-06-30 11463597 dpl-frs:CostSales dpl-frs:Item2 2022-06-30 11463597 dpl-frs:DistributionCosts dpl-frs:Item2 2021-07-01 2022-06-30 11463597 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-07-01 2022-06-30 11463597 dpl-frs:Item3 2021-07-01 2022-06-30 11463597 dpl-frs:Item3 2021-06-30 11463597 dpl-frs:Item3 2022-06-30 11463597 dpl-frs:CostSales dpl-frs:Item3 2021-07-01 2022-06-30 11463597 dpl-frs:CostSales dpl-frs:Item3 2021-06-30 11463597 dpl-frs:CostSales dpl-frs:Item3 2022-06-30 11463597 dpl-frs:DistributionCosts dpl-frs:Item3 2021-07-01 2022-06-30 11463597 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-07-01 2022-06-30 11463597 dpl-frs:Item4 2021-07-01 2022-06-30 11463597 dpl-frs:Item4 2021-06-30 11463597 dpl-frs:Item4 2022-06-30 11463597 dpl-frs:CostSales dpl-frs:Item4 2021-07-01 2022-06-30 11463597 dpl-frs:CostSales dpl-frs:Item4 2021-06-30 11463597 dpl-frs:CostSales dpl-frs:Item4 2022-06-30 11463597 dpl-frs:DistributionCosts dpl-frs:Item4 2021-07-01 2022-06-30 11463597 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-07-01 2022-06-30 11463597 dpl-frs:Item5 2021-07-01 2022-06-30 11463597 dpl-frs:Item5 2021-06-30 11463597 dpl-frs:Item5 2022-06-30 11463597 dpl-frs:CostSales dpl-frs:Item5 2021-07-01 2022-06-30 11463597 dpl-frs:CostSales dpl-frs:Item5 2021-06-30 11463597 dpl-frs:CostSales dpl-frs:Item5 2022-06-30 11463597 dpl-frs:DistributionCosts dpl-frs:Item5 2021-07-01 2022-06-30 11463597 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-07-01 2022-06-30 11463597 dpl-frs:Item6 2021-07-01 2022-06-30 11463597 dpl-frs:Item6 2021-06-30 11463597 dpl-frs:Item6 2022-06-30 11463597 dpl-frs:CostSales dpl-frs:Item6 2021-07-01 2022-06-30 11463597 dpl-frs:CostSales dpl-frs:Item6 2021-06-30 11463597 dpl-frs:CostSales dpl-frs:Item6 2022-06-30 11463597 dpl-frs:DistributionCosts dpl-frs:Item6 2021-07-01 2022-06-30 11463597 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-07-01 2022-06-30 11463597 dpl-frs:Item7 2021-07-01 2022-06-30 11463597 dpl-frs:Item7 2021-06-30 11463597 dpl-frs:Item7 2022-06-30 11463597 dpl-frs:CostSales dpl-frs:Item7 2021-07-01 2022-06-30 11463597 dpl-frs:CostSales dpl-frs:Item7 2021-06-30 11463597 dpl-frs:CostSales dpl-frs:Item7 2022-06-30 11463597 dpl-frs:DistributionCosts dpl-frs:Item7 2021-07-01 2022-06-30 11463597 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-07-01 2022-06-30 11463597 dpl-frs:Item8 2021-07-01 2022-06-30 11463597 dpl-frs:Item8 2021-06-30 11463597 dpl-frs:Item8 2022-06-30 11463597 dpl-frs:CostSales dpl-frs:Item8 2021-07-01 2022-06-30 11463597 dpl-frs:CostSales dpl-frs:Item8 2021-06-30 11463597 dpl-frs:CostSales dpl-frs:Item8 2022-06-30 11463597 dpl-frs:DistributionCosts dpl-frs:Item8 2021-07-01 2022-06-30 11463597 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-07-01 2022-06-30 11463597 dpl-frs:Item9 2021-07-01 2022-06-30 11463597 dpl-frs:Item9 2021-06-30 11463597 dpl-frs:Item9 2022-06-30 11463597 dpl-frs:CostSales dpl-frs:Item9 2021-07-01 2022-06-30 11463597 dpl-frs:CostSales dpl-frs:Item9 2021-06-30 11463597 dpl-frs:CostSales dpl-frs:Item9 2022-06-30 11463597 dpl-frs:DistributionCosts dpl-frs:Item9 2021-07-01 2022-06-30 11463597 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-07-01 2022-06-30 11463597 dpl-frs:Item10 2021-07-01 2022-06-30 11463597 dpl-frs:Item10 2021-06-30 11463597 dpl-frs:Item10 2022-06-30 11463597 dpl-frs:CostSales dpl-frs:Item10 2021-07-01 2022-06-30 11463597 dpl-frs:CostSales dpl-frs:Item10 2021-06-30 11463597 dpl-frs:CostSales dpl-frs:Item10 2022-06-30 11463597 dpl-frs:DistributionCosts dpl-frs:Item10 2021-07-01 2022-06-30 11463597 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-07-01 2022-06-30 11463597 dpl-frs:Item11 2021-07-01 2022-06-30 11463597 dpl-frs:Item11 2021-06-30 11463597 dpl-frs:Item11 2022-06-30 11463597 dpl-frs:CostSales dpl-frs:Item11 2021-07-01 2022-06-30 11463597 dpl-frs:CostSales dpl-frs:Item11 2021-06-30 11463597 dpl-frs:CostSales dpl-frs:Item11 2022-06-30 11463597 dpl-frs:DistributionCosts dpl-frs:Item11 2021-07-01 2022-06-30 11463597 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-07-01 2022-06-30 11463597 dpl-frs:Item12 2021-07-01 2022-06-30 11463597 dpl-frs:Item12 2021-06-30 11463597 dpl-frs:Item12 2022-06-30 11463597 dpl-frs:CostSales dpl-frs:Item12 2021-07-01 2022-06-30 11463597 dpl-frs:CostSales dpl-frs:Item12 2021-06-30 11463597 dpl-frs:CostSales dpl-frs:Item12 2022-06-30 11463597 dpl-frs:DistributionCosts dpl-frs:Item12 2021-07-01 2022-06-30 11463597 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-07-01 2022-06-30 11463597 1 2021-07-01 2022-06-30 11463597 frs-countries:EnglandWales 2021-07-01 2022-06-30
Registered number: 11463597
White Wood Management & Associates Limited
Unaudited Financial Statements
For The Year Ended 30 June 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 11463597
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 36,860 17,994
36,860 17,994
CURRENT ASSETS
Stocks 5 45,000 41,479
Debtors 6 3,997 5,180
Cash at bank and in hand 44,279 21,961
93,276 68,620
Creditors: Amounts Falling Due Within One Year 7 (24,343 ) (21,805 )
NET CURRENT ASSETS (LIABILITIES) 68,933 46,815
TOTAL ASSETS LESS CURRENT LIABILITIES 105,793 64,809
Creditors: Amounts Falling Due After More Than One Year 8 (55,999 ) (47,535 )
NET ASSETS 49,794 17,274
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 49,694 17,174
SHAREHOLDERS' FUNDS 49,794 17,274
Page 1
Page 2
For the year ending 30 June 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 Profit and Loss Account.
On behalf of the board
Mr Richard White
Director
Mrs Ruth White
Director
21/12/2023
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
White Wood Management & Associates Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11463597 . The registered office is 17 East Street, Okehampton, Devon, EX20 1AS.
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 sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
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 25% Reducing Balance
Motor Vehicles 25% Reducing Balance
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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 years 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 assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 8 (2022: 6)
8 6
4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 July 2022 23,992 - 23,992
Additions 1,062 22,500 23,562
As at 30 June 2023 25,054 22,500 47,554
Depreciation
As at 1 July 2022 5,998 - 5,998
Provided during the period 4,696 - 4,696
As at 30 June 2023 10,694 - 10,694
Net Book Value
As at 30 June 2023 14,360 22,500 36,860
As at 1 July 2022 17,994 - 17,994
5. Stocks
2023 2022
£ £
Stock 45,000 41,479
45,000 41,479
Page 4
Page 5
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 3,654 5,180
Other debtors 343 -
3,997 5,180
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 2,932 -
Trade creditors 5,270 3,862
Bank loans and overdrafts 5,353 8,712
Corporation tax 3,288 4,062
PAYE 1,200 618
VAT 6,300 4,551
24,343 21,805
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 15,068 -
Other loans 13,983 19,010
Directors loan account 26,948 28,525
55,999 47,535
9. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year 2,932 -
Later than one year and not later than five years 15,068 -
18,000 -
18,000 -
10. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
Page 5