Acorah Software Products - Accounts Production 14.3.260 false true 30 April 2022 1 May 2021 false 1 May 2022 30 April 2023 30 April 2023 SO302709 Mr Hugh MacKenzie Mr Kenneth MacKenzie iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SO302709 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-04-30 SO302709 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-04-30 SO302709 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-04-30 SO302709 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-04-30 SO302709 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-05-01 2023-04-30 SO302709 frs-core:AllSubsidiaries 2022-05-01 2023-04-30 SO302709 frs-core:KeyManagementPersonnel 2022-05-01 2023-04-30 SO302709 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-05-01 2023-04-30 SO302709 frs-core:OtherRelatedParties 2022-05-01 2023-04-30 SO302709 2022-04-30 SO302709 2023-04-30 SO302709 2022-05-01 2023-04-30 SO302709 frs-core:CurrentFinancialInstruments 2023-04-30 SO302709 frs-core:CurrentFinancialInstruments 2022-05-01 2023-04-30 SO302709 frs-core:Non-currentFinancialInstruments 2023-04-30 SO302709 frs-core:Non-currentFinancialInstruments 2022-05-01 2023-04-30 SO302709 frs-core:CurrentFinancialInstruments 2022-05-01 2023-04-30 SO302709 frs-core:CurrentFinancialInstruments 2023-04-30 SO302709 frs-core:AfterOneYear 2022-05-01 2023-04-30 SO302709 frs-core:BetweenOneFiveYears 2022-05-01 2023-04-30 SO302709 frs-core:BetweenOneFiveYears 2023-04-30 SO302709 frs-core:ComputerEquipment 2023-04-30 SO302709 frs-core:ComputerEquipment 2022-05-01 2023-04-30 SO302709 frs-core:ComputerEquipment 2022-04-30 SO302709 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-04-30 SO302709 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-05-01 2023-04-30 SO302709 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-04-30 SO302709 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-04-30 SO302709 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-05-01 2023-04-30 SO302709 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-04-30 SO302709 frs-core:FurnitureFittings 2023-04-30 SO302709 frs-core:FurnitureFittings 2022-05-01 2023-04-30 SO302709 frs-core:FurnitureFittings 2022-04-30 SO302709 frs-core:NetGoodwill 2023-04-30 SO302709 frs-core:NetGoodwill 2022-05-01 2023-04-30 SO302709 frs-core:NetGoodwill 2022-04-30 SO302709 frs-core:InvestmentPropertyIncludedWithinPPE 2023-04-30 SO302709 frs-core:InvestmentPropertyIncludedWithinPPE 2022-05-01 2023-04-30 SO302709 frs-core:InvestmentPropertyIncludedWithinPPE 2022-04-30 SO302709 frs-core:LandBuildings 2023-04-30 SO302709 frs-core:LandBuildings 2022-05-01 2023-04-30 SO302709 frs-core:LandBuildings 2022-04-30 SO302709 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-04-30 SO302709 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-05-01 2023-04-30 SO302709 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-04-30 SO302709 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-04-30 SO302709 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-05-01 2023-04-30 SO302709 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-04-30 SO302709 frs-core:MoreThanFiveYears 2022-05-01 2023-04-30 SO302709 frs-core:MoreThanFiveYears 2023-04-30 SO302709 frs-core:MotorVehicles 2023-04-30 SO302709 frs-core:MotorVehicles 2022-05-01 2023-04-30 SO302709 frs-core:MotorVehicles 2022-04-30 SO302709 frs-core:OtherResidualIntangibleAssets 2023-04-30 SO302709 frs-core:OtherResidualIntangibleAssets 2022-05-01 2023-04-30 SO302709 frs-core:OtherResidualIntangibleAssets 2022-04-30 SO302709 frs-core:PlantMachinery 2023-04-30 SO302709 frs-core:PlantMachinery 2022-05-01 2023-04-30 SO302709 frs-core:PlantMachinery 2022-04-30 SO302709 frs-core:Secured 2023-04-30 SO302709 frs-core:Unsecured 2023-04-30 SO302709 frs-core:WithinOneYear 2022-05-01 2023-04-30 SO302709 frs-core:WithinOneYear 2023-04-30 SO302709 frs-core:CapitalRedemptionReserve 2022-05-01 2023-04-30 SO302709 frs-core:CapitalRedemptionReserve 2022-04-30 SO302709 frs-core:CapitalRedemptionReserve 2023-04-30 SO302709 frs-core:OtherReservesSubtotal 2022-05-01 2023-04-30 SO302709 frs-core:OtherReservesSubtotal 2022-04-30 SO302709 frs-core:OtherReservesSubtotal 2023-04-30 SO302709 frs-core:RevaluationReserve 2022-05-01 2023-04-30 SO302709 frs-core:RevaluationReserve 2022-04-30 SO302709 frs-core:RevaluationReserve 2023-04-30 SO302709 frs-core:SharePremium 2022-05-01 2023-04-30 SO302709 frs-core:SharePremium 2022-04-30 SO302709 frs-core:SharePremium 2023-04-30 SO302709 frs-core:ShareCapital 2022-05-01 2023-04-30 SO302709 frs-core:ShareCapital 2022-04-30 SO302709 frs-core:ShareCapital 2023-04-30 SO302709 frs-core:RetainedEarningsAccumulatedLosses 2022-05-01 2023-04-30 SO302709 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-04-30 SO302709 frs-core:RetainedEarningsAccumulatedLosses 2023-04-30 SO302709 frs-core:RetainedEarningsAccumulatedLosses 2022-04-30 SO302709 frs-core:RetainedEarningsAccumulatedLosses 2023-04-30 SO302709 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-04-30 SO302709 frs-countries:UnitedKingdom 2022-05-01 2023-04-30 SO302709 frs-countries:Europe 2022-05-01 2023-04-30 SO302709 frs-countries:NorthAmerica 2022-05-01 2023-04-30 SO302709 frs-countries:SouthAmerica 2022-05-01 2023-04-30 SO302709 frs-countries:Asia 2022-05-01 2023-04-30 SO302709 frs-countries:RestWorldOutsideUK 2022-05-01 2023-04-30 SO302709 frs-bus:HighestPaidDirector 2022-05-01 2023-04-30 SO302709 frs-bus:PrivateLimitedCompanyLtd 2022-05-01 2023-04-30 SO302709 frs-bus:CompanyLimitedByGuarantee 2022-05-01 2023-04-30 SO302709 frs-bus:LimitedLiabilityPartnershipLLP 2022-05-01 2023-04-30 SO302709 frs-bus:LimitedLiabilityPartnershipsSORP 2022-05-01 2023-04-30 SO302709 frs-bus:FullAccounts 2022-05-01 2023-04-30 SO302709 frs-bus:FilletedAccounts 2022-05-01 2023-04-30 SO302709 frs-bus:AbridgedAccounts 2022-05-01 2023-04-30 SO302709 frs-bus:FRS102 2022-05-01 2023-04-30 SO302709 frs-bus:MediumEntities 2022-05-01 2023-04-30 SO302709 frs-bus:SmallEntities 2022-05-01 2023-04-30 SO302709 frs-bus:EntityHasNeverTraded 2022-05-01 2023-04-30 SO302709 frs-bus:EntityNoLongerTradingButTradedInPast 2022-05-01 2023-04-30 SO302709 frs-bus:Audited 2022-05-01 2023-04-30 SO302709 frs-bus:AuditExempt-NoAccountantsReport 2022-05-01 2023-04-30 SO302709 frs-bus:AuditExemptWithAccountantsReport 2022-05-01 2023-04-30 SO302709 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-05-01 2023-04-30 SO302709 frs-bus:LargeCompaniesRegimeForAccounts 2022-05-01 2023-04-30 SO302709 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-05-01 2023-04-30 SO302709 frs-bus:SmallCompaniesRegimeForAccounts 2022-05-01 2023-04-30 SO302709 frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-05-01 2023-04-30 SO302709 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-05-01 2023-04-30 SO302709 frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-05-01 2023-04-30 SO302709 frs-bus:OrdinaryShareClass1 2022-05-01 2023-04-30 SO302709 frs-bus:OrdinaryShareClass1 2022-04-30 SO302709 frs-bus:OrdinaryShareClass1 2023-04-30 SO302709 frs-bus:OrdinaryShareClass2 2022-05-01 2023-04-30 SO302709 frs-bus:OrdinaryShareClass2 2022-04-30 SO302709 frs-bus:OrdinaryShareClass2 2023-04-30 SO302709 frs-bus:OrdinaryShareClass3 2022-05-01 2023-04-30 SO302709 frs-bus:OrdinaryShareClass3 2022-04-30 SO302709 frs-bus:OrdinaryShareClass3 2023-04-30 SO302709 frs-bus:OrdinaryShareClass4 2022-05-01 2023-04-30 SO302709 frs-bus:OrdinaryShareClass4 2022-04-30 SO302709 frs-bus:OrdinaryShareClass4 2023-04-30 SO302709 frs-bus:OrdinaryShareClass5 2022-05-01 2023-04-30 SO302709 frs-bus:OrdinaryShareClass5 2022-04-30 SO302709 frs-bus:OrdinaryShareClass5 2023-04-30 SO302709 frs-bus:PreferenceShareClass1 2022-05-01 2023-04-30 SO302709 frs-bus:PreferenceShareClass1 2022-04-30 SO302709 frs-bus:PreferenceShareClass1 2023-04-30 SO302709 frs-bus:PreferenceShareClass2 2022-05-01 2023-04-30 SO302709 frs-bus:PreferenceShareClass2 2022-04-30 SO302709 frs-bus:PreferenceShareClass2 2023-04-30 SO302709 frs-bus:PreferenceShareClass3 2022-05-01 2023-04-30 SO302709 frs-bus:PreferenceShareClass3 2022-04-30 SO302709 frs-bus:PreferenceShareClass3 2023-04-30 SO302709 frs-bus:PreferenceShareClass4 2022-05-01 2023-04-30 SO302709 frs-bus:PreferenceShareClass4 2022-04-30 SO302709 frs-bus:PreferenceShareClass4 2023-04-30 SO302709 frs-bus:PreferenceShareClass5 2022-05-01 2023-04-30 SO302709 frs-bus:PreferenceShareClass5 2022-04-30 SO302709 frs-bus:PreferenceShareClass5 2023-04-30 SO302709 1 2022-05-01 2023-04-30 SO302709 1 2023-04-30 SO302709 1 2022-05-01 2023-04-30 SO302709 frs-core:LeasedAssets 2022-05-01 2023-04-30 SO302709 frs-core:OwnedAssets 2022-05-01 2023-04-30 SO302709 frs-core:CurrencyRisk 2022-05-01 2023-04-30 SO302709 frs-core:MarketRisk 2022-05-01 2023-04-30 SO302709 frs-core:InterestRateRisk 2022-05-01 2023-04-30 SO302709 frs-core:DeferredTaxation 2022-05-01 2023-04-30 SO302709 frs-core:DeferredTaxation 2022-04-30 SO302709 frs-core:DeferredTaxation 2023-04-30 SO302709 frs-core:OtherProvisionsContingentLiabilities 2022-05-01 2023-04-30 SO302709 frs-core:OtherProvisionsContingentLiabilities 2022-04-30 SO302709 frs-core:OtherProvisionsContingentLiabilities 2023-04-30 SO302709 frs-core:ProvisionsDeferredTax 2023-04-30 SO302709 frs-core:OtherDeferredTax 2023-04-30 SO302709 frs-core:AcceleratedTaxDepreciationDeferredTax 2023-04-30 SO302709 frs-core:TaxLossesCarry-forwardsDeferredTax 2023-04-30 SO302709 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-04-30 SO302709 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-05-01 2023-04-30 SO302709 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-04-30 SO302709 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-04-30 SO302709 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-05-01 2023-04-30 SO302709 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-04-30 SO302709 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-04-30 SO302709 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-05-01 2023-04-30 SO302709 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-04-30 SO302709 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-04-30 SO302709 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-04-30 SO302709 frs-core:RevaluationInvestmentPropertyDeferredTax 2023-04-30 SO302709 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-04-30 SO302709 frs-core:OtherPost-employmentBenefitsDeferredTax 2023-04-30 SO302709 frs-core:Share-basedPaymentsDeferredTax 2023-04-30 SO302709 frs-core:TaxCreditsDeferredTax 2023-04-30 SO302709 frs-core:CostValuation 2022-04-30 SO302709 frs-core:AdditionsToInvestments 2023-04-30 SO302709 frs-core:DisposalsRepaymentsInvestments 2023-04-30 SO302709 frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-04-30 SO302709 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-04-30 SO302709 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-04-30 SO302709 frs-core:OtherIncreaseDecreaseInInvestments 2023-04-30 SO302709 frs-core:CostValuation 2023-04-30 SO302709 frs-core:ProvisionsForImpairmentInvestments 2022-04-30 SO302709 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-04-30 SO302709 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-04-30 SO302709 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-04-30 SO302709 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-04-30 SO302709 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-04-30 SO302709 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-04-30 SO302709 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-04-30 SO302709 frs-core:ProvisionsForImpairmentInvestments 2023-04-30 SO302709 frs-core:ListedExchangeTraded 2023-04-30 SO302709 frs-core:ListedExchangeTraded 2022-04-30 SO302709 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-04-30 SO302709 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-04-30 SO302709 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-04-30 SO302709 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-04-30 SO302709 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-04-30 SO302709 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-04-30 SO302709 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-04-30 SO302709 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-04-30 SO302709 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-04-30 SO302709 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-04-30 SO302709 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-04-30 SO302709 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-04-30 SO302709 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-04-30 SO302709 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-04-30 SO302709 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-04-30 SO302709 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-04-30 SO302709 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-04-30 SO302709 frs-core:UnlistedNon-exchangeTraded 2023-04-30 SO302709 frs-core:UnlistedNon-exchangeTraded 2022-04-30 SO302709 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-04-30 SO302709 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-04-30 SO302709 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-04-30 SO302709 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-04-30 SO302709 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-04-30 SO302709 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-04-30 SO302709 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-04-30 SO302709 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-04-30 SO302709 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-04-30 SO302709 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-04-30 SO302709 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-04-30 SO302709 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-04-30 SO302709 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-04-30 SO302709 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-04-30 SO302709 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-04-30 SO302709 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-04-30 SO302709 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-04-30 SO302709 dpl-frs:CostSales 2022-05-01 2023-04-30 SO302709 dpl-frs:CostSales 2022-04-30 SO302709 dpl-frs:CostSales 2023-04-30 SO302709 dpl-frs:DistributionCosts 2022-05-01 2023-04-30 SO302709 dpl-frs:AdministrativeExpenses 2022-05-01 2023-04-30 SO302709 1 2022-05-01 2023-04-30 SO302709 frs-core:CurrentFinancialInstruments 1 2023-04-30 SO302709 frs-core:Non-currentFinancialInstruments 1 2023-04-30 SO302709 2 2022-05-01 2023-04-30 SO302709 frs-core:CurrentFinancialInstruments 2 2023-04-30 SO302709 frs-core:Non-currentFinancialInstruments 2 2023-04-30 SO302709 3 2022-05-01 2023-04-30 SO302709 frs-core:CurrentFinancialInstruments 3 2023-04-30 SO302709 frs-core:Non-currentFinancialInstruments 3 2023-04-30 SO302709 4 2022-05-01 2023-04-30 SO302709 frs-core:CurrentFinancialInstruments 4 2023-04-30 SO302709 frs-core:Non-currentFinancialInstruments 4 2023-04-30 SO302709 5 2022-05-01 2023-04-30 SO302709 frs-core:CurrentFinancialInstruments 5 2023-04-30 SO302709 frs-core:Non-currentFinancialInstruments 5 2023-04-30 SO302709 6 2022-05-01 2023-04-30 SO302709 frs-core:CurrentFinancialInstruments 6 2023-04-30 SO302709 frs-core:Non-currentFinancialInstruments 6 2023-04-30 SO302709 7 2022-05-01 2023-04-30 SO302709 frs-core:CurrentFinancialInstruments 7 2023-04-30 SO302709 frs-core:Non-currentFinancialInstruments 7 2023-04-30 SO302709 8 2022-05-01 2023-04-30 SO302709 frs-core:CurrentFinancialInstruments 8 2023-04-30 SO302709 frs-core:Non-currentFinancialInstruments 8 2023-04-30 SO302709 9 2022-05-01 2023-04-30 SO302709 frs-core:CurrentFinancialInstruments 9 2023-04-30 SO302709 frs-core:Non-currentFinancialInstruments 9 2023-04-30 SO302709 10 2022-05-01 2023-04-30 SO302709 frs-core:CurrentFinancialInstruments 10 2023-04-30 SO302709 frs-core:Non-currentFinancialInstruments 10 2023-04-30 SO302709 11 2022-05-01 2023-04-30 SO302709 frs-core:CurrentFinancialInstruments 11 2023-04-30 SO302709 frs-core:Non-currentFinancialInstruments 11 2023-04-30 SO302709 12 2022-05-01 2023-04-30 SO302709 frs-core:CurrentFinancialInstruments 12 2023-04-30 SO302709 frs-core:Non-currentFinancialInstruments 12 2023-04-30 SO302709 13 2022-05-01 2023-04-30 SO302709 frs-core:CurrentFinancialInstruments 13 2023-04-30 SO302709 frs-core:Non-currentFinancialInstruments 13 2023-04-30 SO302709 14 2022-05-01 2023-04-30 SO302709 frs-core:CurrentFinancialInstruments 14 2023-04-30 SO302709 frs-core:Non-currentFinancialInstruments 14 2023-04-30 SO302709 15 2022-05-01 2023-04-30 SO302709 frs-core:CurrentFinancialInstruments 15 2023-04-30 SO302709 frs-core:Non-currentFinancialInstruments 15 2023-04-30 SO302709 16 2022-05-01 2023-04-30 SO302709 frs-core:CurrentFinancialInstruments 16 2023-04-30 SO302709 frs-core:Non-currentFinancialInstruments 16 2023-04-30 SO302709 17 2022-05-01 2023-04-30 SO302709 frs-core:CurrentFinancialInstruments 17 2023-04-30 SO302709 frs-core:Non-currentFinancialInstruments 17 2023-04-30 SO302709 18 2022-05-01 2023-04-30 SO302709 frs-core:CurrentFinancialInstruments 18 2023-04-30 SO302709 frs-core:Non-currentFinancialInstruments 18 2023-04-30 SO302709 19 2022-05-01 2023-04-30 SO302709 frs-core:CurrentFinancialInstruments 19 2023-04-30 SO302709 frs-core:Non-currentFinancialInstruments 19 2023-04-30 SO302709 20 2022-05-01 2023-04-30 SO302709 frs-core:CurrentFinancialInstruments 20 2023-04-30 SO302709 frs-core:Non-currentFinancialInstruments 20 2023-04-30 SO302709 dpl-frs:Item1 2022-05-01 2023-04-30 SO302709 dpl-frs:Item1 2022-04-30 SO302709 dpl-frs:Item1 2023-04-30 SO302709 dpl-frs:CostSales dpl-frs:Item1 2022-05-01 2023-04-30 SO302709 dpl-frs:CostSales dpl-frs:Item1 2022-04-30 SO302709 dpl-frs:CostSales dpl-frs:Item1 2023-04-30 SO302709 dpl-frs:DistributionCosts dpl-frs:Item1 2022-05-01 2023-04-30 SO302709 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-05-01 2023-04-30 SO302709 dpl-frs:Item2 2022-05-01 2023-04-30 SO302709 dpl-frs:Item2 2022-04-30 SO302709 dpl-frs:Item2 2023-04-30 SO302709 dpl-frs:CostSales dpl-frs:Item2 2022-05-01 2023-04-30 SO302709 dpl-frs:CostSales dpl-frs:Item2 2022-04-30 SO302709 dpl-frs:CostSales dpl-frs:Item2 2023-04-30 SO302709 dpl-frs:DistributionCosts dpl-frs:Item2 2022-05-01 2023-04-30 SO302709 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-05-01 2023-04-30 SO302709 dpl-frs:Item3 2022-05-01 2023-04-30 SO302709 dpl-frs:Item3 2022-04-30 SO302709 dpl-frs:Item3 2023-04-30 SO302709 dpl-frs:CostSales dpl-frs:Item3 2022-05-01 2023-04-30 SO302709 dpl-frs:CostSales dpl-frs:Item3 2022-04-30 SO302709 dpl-frs:CostSales dpl-frs:Item3 2023-04-30 SO302709 dpl-frs:DistributionCosts dpl-frs:Item3 2022-05-01 2023-04-30 SO302709 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-05-01 2023-04-30 SO302709 dpl-frs:Item4 2022-05-01 2023-04-30 SO302709 dpl-frs:Item4 2022-04-30 SO302709 dpl-frs:Item4 2023-04-30 SO302709 dpl-frs:CostSales dpl-frs:Item4 2022-05-01 2023-04-30 SO302709 dpl-frs:CostSales dpl-frs:Item4 2022-04-30 SO302709 dpl-frs:CostSales dpl-frs:Item4 2023-04-30 SO302709 dpl-frs:DistributionCosts dpl-frs:Item4 2022-05-01 2023-04-30 SO302709 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-05-01 2023-04-30 SO302709 dpl-frs:Item5 2022-05-01 2023-04-30 SO302709 dpl-frs:Item5 2022-04-30 SO302709 dpl-frs:Item5 2023-04-30 SO302709 dpl-frs:CostSales dpl-frs:Item5 2022-05-01 2023-04-30 SO302709 dpl-frs:CostSales dpl-frs:Item5 2022-04-30 SO302709 dpl-frs:CostSales dpl-frs:Item5 2023-04-30 SO302709 dpl-frs:DistributionCosts dpl-frs:Item5 2022-05-01 2023-04-30 SO302709 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-05-01 2023-04-30 SO302709 dpl-frs:Item6 2022-05-01 2023-04-30 SO302709 dpl-frs:Item6 2022-04-30 SO302709 dpl-frs:Item6 2023-04-30 SO302709 dpl-frs:CostSales dpl-frs:Item6 2022-05-01 2023-04-30 SO302709 dpl-frs:CostSales dpl-frs:Item6 2022-04-30 SO302709 dpl-frs:CostSales dpl-frs:Item6 2023-04-30 SO302709 dpl-frs:DistributionCosts dpl-frs:Item6 2022-05-01 2023-04-30 SO302709 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-05-01 2023-04-30 SO302709 dpl-frs:Item7 2022-05-01 2023-04-30 SO302709 dpl-frs:Item7 2022-04-30 SO302709 dpl-frs:Item7 2023-04-30 SO302709 dpl-frs:CostSales dpl-frs:Item7 2022-05-01 2023-04-30 SO302709 dpl-frs:CostSales dpl-frs:Item7 2022-04-30 SO302709 dpl-frs:CostSales dpl-frs:Item7 2023-04-30 SO302709 dpl-frs:DistributionCosts dpl-frs:Item7 2022-05-01 2023-04-30 SO302709 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-05-01 2023-04-30 SO302709 dpl-frs:Item8 2022-05-01 2023-04-30 SO302709 dpl-frs:Item8 2022-04-30 SO302709 dpl-frs:Item8 2023-04-30 SO302709 dpl-frs:CostSales dpl-frs:Item8 2022-05-01 2023-04-30 SO302709 dpl-frs:CostSales dpl-frs:Item8 2022-04-30 SO302709 dpl-frs:CostSales dpl-frs:Item8 2023-04-30 SO302709 dpl-frs:DistributionCosts dpl-frs:Item8 2022-05-01 2023-04-30 SO302709 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-05-01 2023-04-30 SO302709 dpl-frs:Item9 2022-05-01 2023-04-30 SO302709 dpl-frs:Item9 2022-04-30 SO302709 dpl-frs:Item9 2023-04-30 SO302709 dpl-frs:CostSales dpl-frs:Item9 2022-05-01 2023-04-30 SO302709 dpl-frs:CostSales dpl-frs:Item9 2022-04-30 SO302709 dpl-frs:CostSales dpl-frs:Item9 2023-04-30 SO302709 dpl-frs:DistributionCosts dpl-frs:Item9 2022-05-01 2023-04-30 SO302709 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-05-01 2023-04-30 SO302709 dpl-frs:Item10 2022-05-01 2023-04-30 SO302709 dpl-frs:Item10 2022-04-30 SO302709 dpl-frs:Item10 2023-04-30 SO302709 dpl-frs:CostSales dpl-frs:Item10 2022-05-01 2023-04-30 SO302709 dpl-frs:CostSales dpl-frs:Item10 2022-04-30 SO302709 dpl-frs:CostSales dpl-frs:Item10 2023-04-30 SO302709 dpl-frs:DistributionCosts dpl-frs:Item10 2022-05-01 2023-04-30 SO302709 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-05-01 2023-04-30 SO302709 dpl-frs:Item11 2022-05-01 2023-04-30 SO302709 dpl-frs:Item11 2022-04-30 SO302709 dpl-frs:Item11 2023-04-30 SO302709 dpl-frs:CostSales dpl-frs:Item11 2022-05-01 2023-04-30 SO302709 dpl-frs:CostSales dpl-frs:Item11 2022-04-30 SO302709 dpl-frs:CostSales dpl-frs:Item11 2023-04-30 SO302709 dpl-frs:DistributionCosts dpl-frs:Item11 2022-05-01 2023-04-30 SO302709 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-05-01 2023-04-30 SO302709 dpl-frs:Item12 2022-05-01 2023-04-30 SO302709 dpl-frs:Item12 2022-04-30 SO302709 dpl-frs:Item12 2023-04-30 SO302709 dpl-frs:CostSales dpl-frs:Item12 2022-05-01 2023-04-30 SO302709 dpl-frs:CostSales dpl-frs:Item12 2022-04-30 SO302709 dpl-frs:CostSales dpl-frs:Item12 2023-04-30 SO302709 dpl-frs:DistributionCosts dpl-frs:Item12 2022-05-01 2023-04-30 SO302709 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-05-01 2023-04-30 SO302709 1 2022-05-01 2023-04-30 SO302709 frs-countries:Scotland 2022-05-01 2023-04-30 SO302709 frs-bus:PartnerLLP3 2022-05-01 2023-04-30 SO302709 frs-bus:PartnerLLP3 2023-04-30 SO302709 frs-bus:PartnerLLP3 2023-04-30 SO302709 frs-bus:PartnerLLP2 2022-05-01 2023-04-30 SO302709 frs-bus:PartnerLLP2 2023-04-30 SO302709 frs-bus:PartnerLLP2 2023-04-30 SO302709 frs-bus:PartnerLLP1 2022-05-01 2023-04-30 SO302709 frs-bus:PartnerLLP1 2023-04-30 SO302709 frs-bus:PartnerLLP1 2023-04-30 SO302709 frs-bus:PartnerLLP6 2022-05-01 2023-04-30 SO302709 frs-bus:PartnerLLP6 2023-04-30 SO302709 frs-bus:PartnerLLP6 2023-04-30 SO302709 frs-bus:PartnerLLP5 2022-05-01 2023-04-30 SO302709 frs-bus:PartnerLLP5 2023-04-30 SO302709 frs-bus:PartnerLLP5 2023-04-30 SO302709 frs-bus:PartnerLLP4 2022-05-01 2023-04-30 SO302709 frs-bus:PartnerLLP4 2023-04-30 SO302709 frs-bus:PartnerLLP4 2023-04-30 SO302709 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-04-30 SO302709 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-04-30 SO302709 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-04-30 SO302709 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-04-30 SO302709 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-05-01 2022-04-30 SO302709 frs-core:AllSubsidiaries 2021-05-01 2022-04-30 SO302709 frs-core:KeyManagementPersonnel 2021-05-01 2022-04-30 SO302709 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-05-01 2022-04-30 SO302709 frs-core:OtherRelatedParties 2021-05-01 2022-04-30 SO302709 2021-04-30 SO302709 2022-04-30 SO302709 2021-05-01 2022-04-30 SO302709 frs-core:CurrentFinancialInstruments 2022-04-30 SO302709 frs-core:CurrentFinancialInstruments 2021-05-01 2022-04-30 SO302709 frs-core:Non-currentFinancialInstruments 2022-04-30 SO302709 frs-core:Non-currentFinancialInstruments 2021-05-01 2022-04-30 SO302709 frs-core:CurrentFinancialInstruments 2021-05-01 2022-04-30 SO302709 frs-core:CurrentFinancialInstruments 2022-04-30 SO302709 frs-core:AfterOneYear 2021-05-01 2022-04-30 SO302709 frs-core:BetweenOneFiveYears 2021-05-01 2022-04-30 SO302709 frs-core:BetweenOneFiveYears 2022-04-30 SO302709 frs-core:ComputerEquipment 2022-04-30 SO302709 frs-core:ComputerEquipment 2021-05-01 2022-04-30 SO302709 frs-core:ComputerEquipment 2021-04-30 SO302709 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-04-30 SO302709 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-05-01 2022-04-30 SO302709 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-04-30 SO302709 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-04-30 SO302709 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-05-01 2022-04-30 SO302709 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-04-30 SO302709 frs-core:FurnitureFittings 2022-04-30 SO302709 frs-core:FurnitureFittings 2021-05-01 2022-04-30 SO302709 frs-core:FurnitureFittings 2021-04-30 SO302709 frs-core:NetGoodwill 2022-04-30 SO302709 frs-core:NetGoodwill 2021-05-01 2022-04-30 SO302709 frs-core:NetGoodwill 2021-04-30 SO302709 frs-core:InvestmentPropertyIncludedWithinPPE 2022-04-30 SO302709 frs-core:InvestmentPropertyIncludedWithinPPE 2021-05-01 2022-04-30 SO302709 frs-core:InvestmentPropertyIncludedWithinPPE 2021-04-30 SO302709 frs-core:LandBuildings 2022-04-30 SO302709 frs-core:LandBuildings 2021-05-01 2022-04-30 SO302709 frs-core:LandBuildings 2021-04-30 SO302709 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-04-30 SO302709 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-05-01 2022-04-30 SO302709 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-04-30 SO302709 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-04-30 SO302709 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-05-01 2022-04-30 SO302709 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-04-30 SO302709 frs-core:MoreThanFiveYears 2021-05-01 2022-04-30 SO302709 frs-core:MoreThanFiveYears 2022-04-30 SO302709 frs-core:MotorVehicles 2022-04-30 SO302709 frs-core:MotorVehicles 2021-05-01 2022-04-30 SO302709 frs-core:MotorVehicles 2021-04-30 SO302709 frs-core:OtherResidualIntangibleAssets 2022-04-30 SO302709 frs-core:OtherResidualIntangibleAssets 2021-05-01 2022-04-30 SO302709 frs-core:OtherResidualIntangibleAssets 2021-04-30 SO302709 frs-core:PlantMachinery 2022-04-30 SO302709 frs-core:PlantMachinery 2021-05-01 2022-04-30 SO302709 frs-core:PlantMachinery 2021-04-30 SO302709 frs-core:Secured 2022-04-30 SO302709 frs-core:Unsecured 2022-04-30 SO302709 frs-core:WithinOneYear 2021-05-01 2022-04-30 SO302709 frs-core:WithinOneYear 2022-04-30 SO302709 frs-core:CapitalRedemptionReserve 2021-05-01 2022-04-30 SO302709 frs-core:CapitalRedemptionReserve 2021-04-30 SO302709 frs-core:CapitalRedemptionReserve 2022-04-30 SO302709 frs-core:OtherReservesSubtotal 2021-05-01 2022-04-30 SO302709 frs-core:OtherReservesSubtotal 2021-04-30 SO302709 frs-core:OtherReservesSubtotal 2022-04-30 SO302709 frs-core:RevaluationReserve 2021-05-01 2022-04-30 SO302709 frs-core:RevaluationReserve 2021-04-30 SO302709 frs-core:RevaluationReserve 2022-04-30 SO302709 frs-core:SharePremium 2021-05-01 2022-04-30 SO302709 frs-core:SharePremium 2021-04-30 SO302709 frs-core:SharePremium 2022-04-30 SO302709 frs-core:ShareCapital 2021-05-01 2022-04-30 SO302709 frs-core:ShareCapital 2021-04-30 SO302709 frs-core:ShareCapital 2022-04-30 SO302709 frs-core:RetainedEarningsAccumulatedLosses 2021-05-01 2022-04-30 SO302709 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-04-30 SO302709 frs-core:RetainedEarningsAccumulatedLosses 2022-04-30 SO302709 frs-core:RetainedEarningsAccumulatedLosses 2021-04-30 SO302709 frs-core:RetainedEarningsAccumulatedLosses 2022-04-30 SO302709 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-04-30 SO302709 frs-countries:UnitedKingdom 2021-05-01 2022-04-30 SO302709 frs-countries:Europe 2021-05-01 2022-04-30 SO302709 frs-countries:NorthAmerica 2021-05-01 2022-04-30 SO302709 frs-countries:SouthAmerica 2021-05-01 2022-04-30 SO302709 frs-countries:Asia 2021-05-01 2022-04-30 SO302709 frs-countries:RestWorldOutsideUK 2021-05-01 2022-04-30 SO302709 frs-bus:HighestPaidDirector 2021-05-01 2022-04-30 SO302709 frs-bus:PrivateLimitedCompanyLtd 2021-05-01 2022-04-30 SO302709 frs-bus:CompanyLimitedByGuarantee 2021-05-01 2022-04-30 SO302709 frs-bus:LimitedLiabilityPartnershipLLP 2021-05-01 2022-04-30 SO302709 frs-bus:LimitedLiabilityPartnershipsSORP 2021-05-01 2022-04-30 SO302709 frs-bus:FullAccounts 2021-05-01 2022-04-30 SO302709 frs-bus:FilletedAccounts 2021-05-01 2022-04-30 SO302709 frs-bus:AbridgedAccounts 2021-05-01 2022-04-30 SO302709 frs-bus:FRS102 2021-05-01 2022-04-30 SO302709 frs-bus:MediumEntities 2021-05-01 2022-04-30 SO302709 frs-bus:SmallEntities 2021-05-01 2022-04-30 SO302709 frs-bus:EntityHasNeverTraded 2021-05-01 2022-04-30 SO302709 frs-bus:EntityNoLongerTradingButTradedInPast 2021-05-01 2022-04-30 SO302709 frs-bus:Audited 2021-05-01 2022-04-30 SO302709 frs-bus:AuditExempt-NoAccountantsReport 2021-05-01 2022-04-30 SO302709 frs-bus:AuditExemptWithAccountantsReport 2021-05-01 2022-04-30 SO302709 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-05-01 2022-04-30 SO302709 frs-bus:LargeCompaniesRegimeForAccounts 2021-05-01 2022-04-30 SO302709 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-05-01 2022-04-30 SO302709 frs-bus:SmallCompaniesRegimeForAccounts 2021-05-01 2022-04-30 SO302709 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-05-01 2022-04-30 SO302709 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-05-01 2022-04-30 SO302709 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-05-01 2022-04-30 SO302709 frs-bus:OrdinaryShareClass1 2021-05-01 2022-04-30 SO302709 frs-bus:OrdinaryShareClass1 2021-04-30 SO302709 frs-bus:OrdinaryShareClass1 2022-04-30 SO302709 frs-bus:OrdinaryShareClass2 2021-05-01 2022-04-30 SO302709 frs-bus:OrdinaryShareClass2 2021-04-30 SO302709 frs-bus:OrdinaryShareClass2 2022-04-30 SO302709 frs-bus:OrdinaryShareClass3 2021-05-01 2022-04-30 SO302709 frs-bus:OrdinaryShareClass3 2021-04-30 SO302709 frs-bus:OrdinaryShareClass3 2022-04-30 SO302709 frs-bus:OrdinaryShareClass4 2021-05-01 2022-04-30 SO302709 frs-bus:OrdinaryShareClass4 2021-04-30 SO302709 frs-bus:OrdinaryShareClass4 2022-04-30 SO302709 frs-bus:OrdinaryShareClass5 2021-05-01 2022-04-30 SO302709 frs-bus:OrdinaryShareClass5 2021-04-30 SO302709 frs-bus:OrdinaryShareClass5 2022-04-30 SO302709 frs-bus:PreferenceShareClass1 2021-05-01 2022-04-30 SO302709 frs-bus:PreferenceShareClass1 2021-04-30 SO302709 frs-bus:PreferenceShareClass1 2022-04-30 SO302709 frs-bus:PreferenceShareClass2 2021-05-01 2022-04-30 SO302709 frs-bus:PreferenceShareClass2 2021-04-30 SO302709 frs-bus:PreferenceShareClass2 2022-04-30 SO302709 frs-bus:PreferenceShareClass3 2021-05-01 2022-04-30 SO302709 frs-bus:PreferenceShareClass3 2021-04-30 SO302709 frs-bus:PreferenceShareClass3 2022-04-30 SO302709 frs-bus:PreferenceShareClass4 2021-05-01 2022-04-30 SO302709 frs-bus:PreferenceShareClass4 2021-04-30 SO302709 frs-bus:PreferenceShareClass4 2022-04-30 SO302709 frs-bus:PreferenceShareClass5 2021-05-01 2022-04-30 SO302709 frs-bus:PreferenceShareClass5 2021-04-30 SO302709 frs-bus:PreferenceShareClass5 2022-04-30 SO302709 1 2021-05-01 2022-04-30 SO302709 1 2022-04-30 SO302709 1 2021-05-01 2022-04-30 SO302709 frs-core:LeasedAssets 2021-05-01 2022-04-30 SO302709 frs-core:OwnedAssets 2021-05-01 2022-04-30 SO302709 frs-core:CurrencyRisk 2021-05-01 2022-04-30 SO302709 frs-core:MarketRisk 2021-05-01 2022-04-30 SO302709 frs-core:InterestRateRisk 2021-05-01 2022-04-30 SO302709 frs-core:DeferredTaxation 2021-05-01 2022-04-30 SO302709 frs-core:DeferredTaxation 2021-04-30 SO302709 frs-core:DeferredTaxation 2022-04-30 SO302709 frs-core:OtherProvisionsContingentLiabilities 2021-05-01 2022-04-30 SO302709 frs-core:OtherProvisionsContingentLiabilities 2021-04-30 SO302709 frs-core:OtherProvisionsContingentLiabilities 2022-04-30 SO302709 frs-core:ProvisionsDeferredTax 2022-04-30 SO302709 frs-core:OtherDeferredTax 2022-04-30 SO302709 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-04-30 SO302709 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-04-30 SO302709 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-04-30 SO302709 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-05-01 2022-04-30 SO302709 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-04-30 SO302709 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-04-30 SO302709 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-05-01 2022-04-30 SO302709 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-04-30 SO302709 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-04-30 SO302709 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-05-01 2022-04-30 SO302709 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-04-30 SO302709 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-04-30 SO302709 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-04-30 SO302709 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-04-30 SO302709 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-04-30 SO302709 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-04-30 SO302709 frs-core:Share-basedPaymentsDeferredTax 2022-04-30 SO302709 frs-core:TaxCreditsDeferredTax 2022-04-30 SO302709 frs-core:CostValuation 2021-04-30 SO302709 frs-core:AdditionsToInvestments 2022-04-30 SO302709 frs-core:DisposalsRepaymentsInvestments 2022-04-30 SO302709 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-04-30 SO302709 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-04-30 SO302709 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-04-30 SO302709 frs-core:OtherIncreaseDecreaseInInvestments 2022-04-30 SO302709 frs-core:CostValuation 2022-04-30 SO302709 frs-core:ProvisionsForImpairmentInvestments 2021-04-30 SO302709 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-04-30 SO302709 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-04-30 SO302709 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-04-30 SO302709 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-04-30 SO302709 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-04-30 SO302709 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-04-30 SO302709 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-04-30 SO302709 frs-core:ProvisionsForImpairmentInvestments 2022-04-30 SO302709 frs-core:ListedExchangeTraded 2022-04-30 SO302709 frs-core:ListedExchangeTraded 2021-04-30 SO302709 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-04-30 SO302709 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-04-30 SO302709 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-04-30 SO302709 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-04-30 SO302709 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-04-30 SO302709 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-04-30 SO302709 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-04-30 SO302709 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-04-30 SO302709 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-04-30 SO302709 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-04-30 SO302709 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-04-30 SO302709 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-04-30 SO302709 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-04-30 SO302709 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-04-30 SO302709 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-04-30 SO302709 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-04-30 SO302709 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-04-30 SO302709 frs-core:UnlistedNon-exchangeTraded 2022-04-30 SO302709 frs-core:UnlistedNon-exchangeTraded 2021-04-30 SO302709 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-04-30 SO302709 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-04-30 SO302709 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-04-30 SO302709 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-04-30 SO302709 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-04-30 SO302709 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-04-30 SO302709 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-04-30 SO302709 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-04-30 SO302709 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-04-30 SO302709 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-04-30 SO302709 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-04-30 SO302709 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-04-30 SO302709 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-04-30 SO302709 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-04-30 SO302709 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-04-30 SO302709 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-04-30 SO302709 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-04-30 SO302709 dpl-frs:CostSales 2021-05-01 2022-04-30 SO302709 dpl-frs:CostSales 2021-04-30 SO302709 dpl-frs:CostSales 2022-04-30 SO302709 dpl-frs:DistributionCosts 2021-05-01 2022-04-30 SO302709 dpl-frs:AdministrativeExpenses 2021-05-01 2022-04-30 SO302709 1 2021-05-01 2022-04-30 SO302709 frs-core:CurrentFinancialInstruments 1 2022-04-30 SO302709 frs-core:Non-currentFinancialInstruments 1 2022-04-30 SO302709 2 2021-05-01 2022-04-30 SO302709 frs-core:CurrentFinancialInstruments 2 2022-04-30 SO302709 frs-core:Non-currentFinancialInstruments 2 2022-04-30 SO302709 3 2021-05-01 2022-04-30 SO302709 frs-core:CurrentFinancialInstruments 3 2022-04-30 SO302709 frs-core:Non-currentFinancialInstruments 3 2022-04-30 SO302709 4 2021-05-01 2022-04-30 SO302709 frs-core:CurrentFinancialInstruments 4 2022-04-30 SO302709 frs-core:Non-currentFinancialInstruments 4 2022-04-30 SO302709 5 2021-05-01 2022-04-30 SO302709 frs-core:CurrentFinancialInstruments 5 2022-04-30 SO302709 frs-core:Non-currentFinancialInstruments 5 2022-04-30 SO302709 6 2021-05-01 2022-04-30 SO302709 frs-core:CurrentFinancialInstruments 6 2022-04-30 SO302709 frs-core:Non-currentFinancialInstruments 6 2022-04-30 SO302709 7 2021-05-01 2022-04-30 SO302709 frs-core:CurrentFinancialInstruments 7 2022-04-30 SO302709 frs-core:Non-currentFinancialInstruments 7 2022-04-30 SO302709 8 2021-05-01 2022-04-30 SO302709 frs-core:CurrentFinancialInstruments 8 2022-04-30 SO302709 frs-core:Non-currentFinancialInstruments 8 2022-04-30 SO302709 9 2021-05-01 2022-04-30 SO302709 frs-core:CurrentFinancialInstruments 9 2022-04-30 SO302709 frs-core:Non-currentFinancialInstruments 9 2022-04-30 SO302709 10 2021-05-01 2022-04-30 SO302709 frs-core:CurrentFinancialInstruments 10 2022-04-30 SO302709 frs-core:Non-currentFinancialInstruments 10 2022-04-30 SO302709 11 2021-05-01 2022-04-30 SO302709 frs-core:CurrentFinancialInstruments 11 2022-04-30 SO302709 frs-core:Non-currentFinancialInstruments 11 2022-04-30 SO302709 12 2021-05-01 2022-04-30 SO302709 frs-core:CurrentFinancialInstruments 12 2022-04-30 SO302709 frs-core:Non-currentFinancialInstruments 12 2022-04-30 SO302709 13 2021-05-01 2022-04-30 SO302709 frs-core:CurrentFinancialInstruments 13 2022-04-30 SO302709 frs-core:Non-currentFinancialInstruments 13 2022-04-30 SO302709 14 2021-05-01 2022-04-30 SO302709 frs-core:CurrentFinancialInstruments 14 2022-04-30 SO302709 frs-core:Non-currentFinancialInstruments 14 2022-04-30 SO302709 15 2021-05-01 2022-04-30 SO302709 frs-core:CurrentFinancialInstruments 15 2022-04-30 SO302709 frs-core:Non-currentFinancialInstruments 15 2022-04-30 SO302709 16 2021-05-01 2022-04-30 SO302709 frs-core:CurrentFinancialInstruments 16 2022-04-30 SO302709 frs-core:Non-currentFinancialInstruments 16 2022-04-30 SO302709 17 2021-05-01 2022-04-30 SO302709 frs-core:CurrentFinancialInstruments 17 2022-04-30 SO302709 frs-core:Non-currentFinancialInstruments 17 2022-04-30 SO302709 18 2021-05-01 2022-04-30 SO302709 frs-core:CurrentFinancialInstruments 18 2022-04-30 SO302709 frs-core:Non-currentFinancialInstruments 18 2022-04-30 SO302709 19 2021-05-01 2022-04-30 SO302709 frs-core:CurrentFinancialInstruments 19 2022-04-30 SO302709 frs-core:Non-currentFinancialInstruments 19 2022-04-30 SO302709 20 2021-05-01 2022-04-30 SO302709 frs-core:CurrentFinancialInstruments 20 2022-04-30 SO302709 frs-core:Non-currentFinancialInstruments 20 2022-04-30 SO302709 dpl-frs:Item1 2021-05-01 2022-04-30 SO302709 dpl-frs:Item1 2021-04-30 SO302709 dpl-frs:Item1 2022-04-30 SO302709 dpl-frs:CostSales dpl-frs:Item1 2021-05-01 2022-04-30 SO302709 dpl-frs:CostSales dpl-frs:Item1 2021-04-30 SO302709 dpl-frs:CostSales dpl-frs:Item1 2022-04-30 SO302709 dpl-frs:DistributionCosts dpl-frs:Item1 2021-05-01 2022-04-30 SO302709 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-05-01 2022-04-30 SO302709 dpl-frs:Item2 2021-05-01 2022-04-30 SO302709 dpl-frs:Item2 2021-04-30 SO302709 dpl-frs:Item2 2022-04-30 SO302709 dpl-frs:CostSales dpl-frs:Item2 2021-05-01 2022-04-30 SO302709 dpl-frs:CostSales dpl-frs:Item2 2021-04-30 SO302709 dpl-frs:CostSales dpl-frs:Item2 2022-04-30 SO302709 dpl-frs:DistributionCosts dpl-frs:Item2 2021-05-01 2022-04-30 SO302709 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-05-01 2022-04-30 SO302709 dpl-frs:Item3 2021-05-01 2022-04-30 SO302709 dpl-frs:Item3 2021-04-30 SO302709 dpl-frs:Item3 2022-04-30 SO302709 dpl-frs:CostSales dpl-frs:Item3 2021-05-01 2022-04-30 SO302709 dpl-frs:CostSales dpl-frs:Item3 2021-04-30 SO302709 dpl-frs:CostSales dpl-frs:Item3 2022-04-30 SO302709 dpl-frs:DistributionCosts dpl-frs:Item3 2021-05-01 2022-04-30 SO302709 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-05-01 2022-04-30 SO302709 dpl-frs:Item4 2021-05-01 2022-04-30 SO302709 dpl-frs:Item4 2021-04-30 SO302709 dpl-frs:Item4 2022-04-30 SO302709 dpl-frs:CostSales dpl-frs:Item4 2021-05-01 2022-04-30 SO302709 dpl-frs:CostSales dpl-frs:Item4 2021-04-30 SO302709 dpl-frs:CostSales dpl-frs:Item4 2022-04-30 SO302709 dpl-frs:DistributionCosts dpl-frs:Item4 2021-05-01 2022-04-30 SO302709 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-05-01 2022-04-30 SO302709 dpl-frs:Item5 2021-05-01 2022-04-30 SO302709 dpl-frs:Item5 2021-04-30 SO302709 dpl-frs:Item5 2022-04-30 SO302709 dpl-frs:CostSales dpl-frs:Item5 2021-05-01 2022-04-30 SO302709 dpl-frs:CostSales dpl-frs:Item5 2021-04-30 SO302709 dpl-frs:CostSales dpl-frs:Item5 2022-04-30 SO302709 dpl-frs:DistributionCosts dpl-frs:Item5 2021-05-01 2022-04-30 SO302709 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-05-01 2022-04-30 SO302709 dpl-frs:Item6 2021-05-01 2022-04-30 SO302709 dpl-frs:Item6 2021-04-30 SO302709 dpl-frs:Item6 2022-04-30 SO302709 dpl-frs:CostSales dpl-frs:Item6 2021-05-01 2022-04-30 SO302709 dpl-frs:CostSales dpl-frs:Item6 2021-04-30 SO302709 dpl-frs:CostSales dpl-frs:Item6 2022-04-30 SO302709 dpl-frs:DistributionCosts dpl-frs:Item6 2021-05-01 2022-04-30 SO302709 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-05-01 2022-04-30 SO302709 dpl-frs:Item7 2021-05-01 2022-04-30 SO302709 dpl-frs:Item7 2021-04-30 SO302709 dpl-frs:Item7 2022-04-30 SO302709 dpl-frs:CostSales dpl-frs:Item7 2021-05-01 2022-04-30 SO302709 dpl-frs:CostSales dpl-frs:Item7 2021-04-30 SO302709 dpl-frs:CostSales dpl-frs:Item7 2022-04-30 SO302709 dpl-frs:DistributionCosts dpl-frs:Item7 2021-05-01 2022-04-30 SO302709 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-05-01 2022-04-30 SO302709 dpl-frs:Item8 2021-05-01 2022-04-30 SO302709 dpl-frs:Item8 2021-04-30 SO302709 dpl-frs:Item8 2022-04-30 SO302709 dpl-frs:CostSales dpl-frs:Item8 2021-05-01 2022-04-30 SO302709 dpl-frs:CostSales dpl-frs:Item8 2021-04-30 SO302709 dpl-frs:CostSales dpl-frs:Item8 2022-04-30 SO302709 dpl-frs:DistributionCosts dpl-frs:Item8 2021-05-01 2022-04-30 SO302709 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-05-01 2022-04-30 SO302709 dpl-frs:Item9 2021-05-01 2022-04-30 SO302709 dpl-frs:Item9 2021-04-30 SO302709 dpl-frs:Item9 2022-04-30 SO302709 dpl-frs:CostSales dpl-frs:Item9 2021-05-01 2022-04-30 SO302709 dpl-frs:CostSales dpl-frs:Item9 2021-04-30 SO302709 dpl-frs:CostSales dpl-frs:Item9 2022-04-30 SO302709 dpl-frs:DistributionCosts dpl-frs:Item9 2021-05-01 2022-04-30 SO302709 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-05-01 2022-04-30 SO302709 dpl-frs:Item10 2021-05-01 2022-04-30 SO302709 dpl-frs:Item10 2021-04-30 SO302709 dpl-frs:Item10 2022-04-30 SO302709 dpl-frs:CostSales dpl-frs:Item10 2021-05-01 2022-04-30 SO302709 dpl-frs:CostSales dpl-frs:Item10 2021-04-30 SO302709 dpl-frs:CostSales dpl-frs:Item10 2022-04-30 SO302709 dpl-frs:DistributionCosts dpl-frs:Item10 2021-05-01 2022-04-30 SO302709 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-05-01 2022-04-30 SO302709 dpl-frs:Item11 2021-05-01 2022-04-30 SO302709 dpl-frs:Item11 2021-04-30 SO302709 dpl-frs:Item11 2022-04-30 SO302709 dpl-frs:CostSales dpl-frs:Item11 2021-05-01 2022-04-30 SO302709 dpl-frs:CostSales dpl-frs:Item11 2021-04-30 SO302709 dpl-frs:CostSales dpl-frs:Item11 2022-04-30 SO302709 dpl-frs:DistributionCosts dpl-frs:Item11 2021-05-01 2022-04-30 SO302709 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-05-01 2022-04-30 SO302709 dpl-frs:Item12 2021-05-01 2022-04-30 SO302709 dpl-frs:Item12 2021-04-30 SO302709 dpl-frs:Item12 2022-04-30 SO302709 dpl-frs:CostSales dpl-frs:Item12 2021-05-01 2022-04-30 SO302709 dpl-frs:CostSales dpl-frs:Item12 2021-04-30 SO302709 dpl-frs:CostSales dpl-frs:Item12 2022-04-30 SO302709 dpl-frs:DistributionCosts dpl-frs:Item12 2021-05-01 2022-04-30 SO302709 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-05-01 2022-04-30 SO302709 1 2021-05-01 2022-04-30 SO302709 frs-countries:Scotland 2021-05-01 2022-04-30 SO302709 frs-bus:PartnerLLP3 2021-05-01 2022-04-30 SO302709 frs-bus:PartnerLLP3 2022-04-30 SO302709 frs-bus:PartnerLLP3 2022-04-30 SO302709 frs-bus:PartnerLLP2 2021-05-01 2022-04-30 SO302709 frs-bus:PartnerLLP2 2022-04-30 SO302709 frs-bus:PartnerLLP2 2022-04-30 SO302709 frs-bus:PartnerLLP1 2021-05-01 2022-04-30 SO302709 frs-bus:PartnerLLP1 2022-04-30 SO302709 frs-bus:PartnerLLP1 2022-04-30 SO302709 frs-bus:PartnerLLP6 2021-05-01 2022-04-30 SO302709 frs-bus:PartnerLLP6 2022-04-30 SO302709 frs-bus:PartnerLLP6 2022-04-30 SO302709 frs-bus:PartnerLLP5 2021-05-01 2022-04-30 SO302709 frs-bus:PartnerLLP5 2022-04-30 SO302709 frs-bus:PartnerLLP5 2022-04-30 SO302709 frs-bus:PartnerLLP4 2021-05-01 2022-04-30 SO302709 frs-bus:PartnerLLP4 2022-04-30 SO302709 frs-bus:PartnerLLP4 2022-04-30
Registered number: SO302709
Target Advisers Special LLP
Unaudited Financial Statements
For The Year Ended 30 April 2023
Capstone Family Office Ltd
Unaudited Financial Statements
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2
Page 1
Balance Sheet
Registered number: SO302709
2023 2022
Notes £ £ £ £
FIXED ASSETS
Investments 4 500 500
500 500
TOTAL ASSETS LESS CURRENT LIABILITIES 500 500
NET ASSETS ATTRIBUTABLE TO MEMBERS 500 500
REPRESENTED BY:
Loans and other debts due to members within one year
Members' capital classified as a liability 500 500
500 500
500 500
TOTAL MEMBERS' INTEREST
Loans and other debts due to members within one year 500 500
500 500
For the year ending 30 April 2023 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006 (as applied by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 applicable to LLPs subject to the small LLPs regime.)
The members acknowledge their responsibilities for complying with the requirements of the Act (as applied to LLPs) with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.
The LLP has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the LLP's Profit and Loss Account.
On behalf of the members
Mr Kenneth MacKenzie
Designated Member
15/01/2024
The notes on page 2 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Target Advisers Special LLP is a limited liability partnership, incorporated in Scotland, registered number SO302709 . The Registered Office is 1st Floor, Glendevon House, Castle Business Park, Stirling, FK9 4TZ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 for small limited liability partnerships regime - The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), The Statement of Recommended Practice 'Accounting by Limited Liability Partnerships' issued in December 2021 (SORP) and the Companies Act 2006 (as applied to LLPs).
The financial statements are prepared in sterling which is the functional currency of the LLP.
3. Average Number of Employees
Average number of employees, including members, during the year was: 7 (2022: 7)
7 7
4. Investments
Unlisted
£
Cost
As at 1 May 2022 500
As at 30 April 2023 500
Provision
As at 1 May 2022 -
As at 30 April 2023 -
Net Book Value
As at 30 April 2023 500
As at 1 May 2022 500
Page 2