Acorah Software Products - Accounts Production 14.3.260 false true 30 April 2022 1 May 2021 false 5 January 2024 1 May 2022 30 April 2023 30 April 2023 01873168 Mr John Wright Mrs Elizabeth Rice iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 01873168 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-04-30 01873168 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-04-30 01873168 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-04-30 01873168 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-04-30 01873168 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-05-01 2023-04-30 01873168 frs-core:AllSubsidiaries 2022-05-01 2023-04-30 01873168 frs-core:KeyManagementPersonnel 2022-05-01 2023-04-30 01873168 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-05-01 2023-04-30 01873168 frs-core:OtherRelatedParties 2022-05-01 2023-04-30 01873168 2022-04-30 01873168 2023-04-30 01873168 2022-05-01 2023-04-30 01873168 frs-core:CurrentFinancialInstruments 2023-04-30 01873168 frs-core:CurrentFinancialInstruments 2022-05-01 2023-04-30 01873168 frs-core:Non-currentFinancialInstruments 2023-04-30 01873168 frs-core:Non-currentFinancialInstruments 2022-05-01 2023-04-30 01873168 frs-core:CurrentFinancialInstruments 2022-05-01 2023-04-30 01873168 frs-core:CurrentFinancialInstruments 2023-04-30 01873168 frs-core:AfterOneYear 2022-05-01 2023-04-30 01873168 frs-core:BetweenOneFiveYears 2022-05-01 2023-04-30 01873168 frs-core:BetweenOneFiveYears 2023-04-30 01873168 frs-core:ComputerEquipment 2023-04-30 01873168 frs-core:ComputerEquipment 2022-05-01 2023-04-30 01873168 frs-core:ComputerEquipment 2022-04-30 01873168 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-04-30 01873168 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-05-01 2023-04-30 01873168 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-04-30 01873168 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-04-30 01873168 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-05-01 2023-04-30 01873168 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-04-30 01873168 frs-core:FurnitureFittings 2023-04-30 01873168 frs-core:FurnitureFittings 2022-05-01 2023-04-30 01873168 frs-core:FurnitureFittings 2022-04-30 01873168 frs-core:NetGoodwill 2023-04-30 01873168 frs-core:NetGoodwill 2022-05-01 2023-04-30 01873168 frs-core:NetGoodwill 2022-04-30 01873168 frs-core:InvestmentPropertyIncludedWithinPPE 2023-04-30 01873168 frs-core:InvestmentPropertyIncludedWithinPPE 2022-05-01 2023-04-30 01873168 frs-core:InvestmentPropertyIncludedWithinPPE 2022-04-30 01873168 frs-core:LandBuildings 2023-04-30 01873168 frs-core:LandBuildings 2022-05-01 2023-04-30 01873168 frs-core:LandBuildings 2022-04-30 01873168 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-04-30 01873168 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-05-01 2023-04-30 01873168 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-04-30 01873168 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-04-30 01873168 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-05-01 2023-04-30 01873168 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-04-30 01873168 frs-core:MoreThanFiveYears 2022-05-01 2023-04-30 01873168 frs-core:MoreThanFiveYears 2023-04-30 01873168 frs-core:MotorVehicles 2023-04-30 01873168 frs-core:MotorVehicles 2022-05-01 2023-04-30 01873168 frs-core:MotorVehicles 2022-04-30 01873168 frs-core:OtherResidualIntangibleAssets 2023-04-30 01873168 frs-core:OtherResidualIntangibleAssets 2022-05-01 2023-04-30 01873168 frs-core:OtherResidualIntangibleAssets 2022-04-30 01873168 frs-core:PlantMachinery 2023-04-30 01873168 frs-core:PlantMachinery 2022-05-01 2023-04-30 01873168 frs-core:PlantMachinery 2022-04-30 01873168 frs-core:Secured 2023-04-30 01873168 frs-core:Unsecured 2023-04-30 01873168 frs-core:WithinOneYear 2022-05-01 2023-04-30 01873168 frs-core:WithinOneYear 2023-04-30 01873168 frs-core:CapitalRedemptionReserve 2022-05-01 2023-04-30 01873168 frs-core:CapitalRedemptionReserve 2022-04-30 01873168 frs-core:CapitalRedemptionReserve 2023-04-30 01873168 frs-core:OtherReservesSubtotal 2022-05-01 2023-04-30 01873168 frs-core:OtherReservesSubtotal 2022-04-30 01873168 frs-core:OtherReservesSubtotal 2023-04-30 01873168 frs-core:RevaluationReserve 2022-05-01 2023-04-30 01873168 frs-core:RevaluationReserve 2022-04-30 01873168 frs-core:RevaluationReserve 2023-04-30 01873168 frs-core:SharePremium 2022-05-01 2023-04-30 01873168 frs-core:SharePremium 2022-04-30 01873168 frs-core:SharePremium 2023-04-30 01873168 frs-core:ShareCapital 2022-05-01 2023-04-30 01873168 frs-core:ShareCapital 2022-04-30 01873168 frs-core:ShareCapital 2023-04-30 01873168 frs-core:RetainedEarningsAccumulatedLosses 2022-05-01 2023-04-30 01873168 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-04-30 01873168 frs-core:RetainedEarningsAccumulatedLosses 2023-04-30 01873168 frs-core:RetainedEarningsAccumulatedLosses 2022-04-30 01873168 frs-core:RetainedEarningsAccumulatedLosses 2023-04-30 01873168 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-04-30 01873168 frs-countries:UnitedKingdom 2022-05-01 2023-04-30 01873168 frs-countries:Europe 2022-05-01 2023-04-30 01873168 frs-countries:NorthAmerica 2022-05-01 2023-04-30 01873168 frs-countries:SouthAmerica 2022-05-01 2023-04-30 01873168 frs-countries:Asia 2022-05-01 2023-04-30 01873168 frs-countries:RestWorldOutsideUK 2022-05-01 2023-04-30 01873168 frs-bus:HighestPaidDirector 2022-05-01 2023-04-30 01873168 frs-bus:PrivateLimitedCompanyLtd 2022-05-01 2023-04-30 01873168 frs-bus:CompanyLimitedByGuarantee 2022-05-01 2023-04-30 01873168 frs-bus:LimitedLiabilityPartnershipLLP 2022-05-01 2023-04-30 01873168 frs-bus:LimitedLiabilityPartnershipsSORP 2022-05-01 2023-04-30 01873168 frs-bus:FullAccounts 2022-05-01 2023-04-30 01873168 frs-bus:FilletedAccounts 2022-05-01 2023-04-30 01873168 frs-bus:AbridgedAccounts 2022-05-01 2023-04-30 01873168 frs-bus:FRS102 2022-05-01 2023-04-30 01873168 frs-bus:MediumEntities 2022-05-01 2023-04-30 01873168 frs-bus:SmallEntities 2022-05-01 2023-04-30 01873168 frs-bus:EntityHasNeverTraded 2022-05-01 2023-04-30 01873168 frs-bus:EntityNoLongerTradingButTradedInPast 2022-05-01 2023-04-30 01873168 frs-bus:Audited 2022-05-01 2023-04-30 01873168 frs-bus:AuditExempt-NoAccountantsReport 2022-05-01 2023-04-30 01873168 frs-bus:AuditExemptWithAccountantsReport 2022-05-01 2023-04-30 01873168 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-05-01 2023-04-30 01873168 frs-bus:LargeCompaniesRegimeForAccounts 2022-05-01 2023-04-30 01873168 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-05-01 2023-04-30 01873168 frs-bus:SmallCompaniesRegimeForAccounts 2022-05-01 2023-04-30 01873168 frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-05-01 2023-04-30 01873168 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-05-01 2023-04-30 01873168 frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-05-01 2023-04-30 01873168 frs-bus:OrdinaryShareClass1 2022-05-01 2023-04-30 01873168 frs-bus:OrdinaryShareClass1 2022-04-30 01873168 frs-bus:OrdinaryShareClass1 2023-04-30 01873168 frs-bus:OrdinaryShareClass2 2022-05-01 2023-04-30 01873168 frs-bus:OrdinaryShareClass2 2022-04-30 01873168 frs-bus:OrdinaryShareClass2 2023-04-30 01873168 frs-bus:OrdinaryShareClass3 2022-05-01 2023-04-30 01873168 frs-bus:OrdinaryShareClass3 2022-04-30 01873168 frs-bus:OrdinaryShareClass3 2023-04-30 01873168 frs-bus:OrdinaryShareClass4 2022-05-01 2023-04-30 01873168 frs-bus:OrdinaryShareClass4 2022-04-30 01873168 frs-bus:OrdinaryShareClass4 2023-04-30 01873168 frs-bus:OrdinaryShareClass5 2022-05-01 2023-04-30 01873168 frs-bus:OrdinaryShareClass5 2022-04-30 01873168 frs-bus:OrdinaryShareClass5 2023-04-30 01873168 frs-bus:PreferenceShareClass1 2022-05-01 2023-04-30 01873168 frs-bus:PreferenceShareClass1 2022-04-30 01873168 frs-bus:PreferenceShareClass1 2023-04-30 01873168 frs-bus:PreferenceShareClass2 2022-05-01 2023-04-30 01873168 frs-bus:PreferenceShareClass2 2022-04-30 01873168 frs-bus:PreferenceShareClass2 2023-04-30 01873168 frs-bus:PreferenceShareClass3 2022-05-01 2023-04-30 01873168 frs-bus:PreferenceShareClass3 2022-04-30 01873168 frs-bus:PreferenceShareClass3 2023-04-30 01873168 frs-bus:PreferenceShareClass4 2022-05-01 2023-04-30 01873168 frs-bus:PreferenceShareClass4 2022-04-30 01873168 frs-bus:PreferenceShareClass4 2023-04-30 01873168 frs-bus:PreferenceShareClass5 2022-05-01 2023-04-30 01873168 frs-bus:PreferenceShareClass5 2022-04-30 01873168 frs-bus:PreferenceShareClass5 2023-04-30 01873168 1 2022-05-01 2023-04-30 01873168 1 2023-04-30 01873168 1 2022-05-01 2023-04-30 01873168 frs-core:LeasedAssets 2022-05-01 2023-04-30 01873168 frs-core:OwnedAssets 2022-05-01 2023-04-30 01873168 frs-core:CurrencyRisk 2022-05-01 2023-04-30 01873168 frs-core:MarketRisk 2022-05-01 2023-04-30 01873168 frs-core:InterestRateRisk 2022-05-01 2023-04-30 01873168 frs-core:DeferredTaxation 2022-05-01 2023-04-30 01873168 frs-core:DeferredTaxation 2022-04-30 01873168 frs-core:DeferredTaxation 2023-04-30 01873168 frs-core:OtherProvisionsContingentLiabilities 2022-05-01 2023-04-30 01873168 frs-core:OtherProvisionsContingentLiabilities 2022-04-30 01873168 frs-core:OtherProvisionsContingentLiabilities 2023-04-30 01873168 frs-core:ProvisionsDeferredTax 2023-04-30 01873168 frs-core:OtherDeferredTax 2023-04-30 01873168 frs-core:AcceleratedTaxDepreciationDeferredTax 2023-04-30 01873168 frs-core:TaxLossesCarry-forwardsDeferredTax 2023-04-30 01873168 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-04-30 01873168 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-05-01 2023-04-30 01873168 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-04-30 01873168 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-04-30 01873168 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-05-01 2023-04-30 01873168 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-04-30 01873168 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-04-30 01873168 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-05-01 2023-04-30 01873168 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-04-30 01873168 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-04-30 01873168 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-04-30 01873168 frs-core:RevaluationInvestmentPropertyDeferredTax 2023-04-30 01873168 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-04-30 01873168 frs-core:OtherPost-employmentBenefitsDeferredTax 2023-04-30 01873168 frs-core:Share-basedPaymentsDeferredTax 2023-04-30 01873168 frs-core:TaxCreditsDeferredTax 2023-04-30 01873168 frs-core:CostValuation 2022-04-30 01873168 frs-core:AdditionsToInvestments 2023-04-30 01873168 frs-core:DisposalsRepaymentsInvestments 2023-04-30 01873168 frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-04-30 01873168 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-04-30 01873168 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-04-30 01873168 frs-core:OtherIncreaseDecreaseInInvestments 2023-04-30 01873168 frs-core:CostValuation 2023-04-30 01873168 frs-core:ProvisionsForImpairmentInvestments 2022-04-30 01873168 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-04-30 01873168 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-04-30 01873168 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-04-30 01873168 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-04-30 01873168 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-04-30 01873168 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-04-30 01873168 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-04-30 01873168 frs-core:ProvisionsForImpairmentInvestments 2023-04-30 01873168 frs-core:ListedExchangeTraded 2023-04-30 01873168 frs-core:ListedExchangeTraded 2022-04-30 01873168 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-04-30 01873168 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-04-30 01873168 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-04-30 01873168 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-04-30 01873168 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-04-30 01873168 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-04-30 01873168 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-04-30 01873168 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-04-30 01873168 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-04-30 01873168 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-04-30 01873168 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-04-30 01873168 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-04-30 01873168 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-04-30 01873168 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-04-30 01873168 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-04-30 01873168 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-04-30 01873168 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-04-30 01873168 frs-core:UnlistedNon-exchangeTraded 2023-04-30 01873168 frs-core:UnlistedNon-exchangeTraded 2022-04-30 01873168 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-04-30 01873168 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-04-30 01873168 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-04-30 01873168 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-04-30 01873168 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-04-30 01873168 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-04-30 01873168 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-04-30 01873168 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-04-30 01873168 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-04-30 01873168 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-04-30 01873168 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-04-30 01873168 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-04-30 01873168 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-04-30 01873168 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-04-30 01873168 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-04-30 01873168 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-04-30 01873168 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-04-30 01873168 dpl-frs:CostSales 2022-05-01 2023-04-30 01873168 dpl-frs:CostSales 2022-04-30 01873168 dpl-frs:CostSales 2023-04-30 01873168 dpl-frs:DistributionCosts 2022-05-01 2023-04-30 01873168 dpl-frs:AdministrativeExpenses 2022-05-01 2023-04-30 01873168 frs-bus:Director1 2022-05-01 2023-04-30 01873168 frs-bus:Director1 2022-04-30 01873168 frs-bus:Director1 2023-04-30 01873168 frs-bus:CompanySecretary1 2022-05-01 2023-04-30 01873168 1 2022-05-01 2023-04-30 01873168 frs-core:CurrentFinancialInstruments 1 2023-04-30 01873168 frs-core:Non-currentFinancialInstruments 1 2023-04-30 01873168 2 2022-05-01 2023-04-30 01873168 frs-core:CurrentFinancialInstruments 2 2023-04-30 01873168 frs-core:Non-currentFinancialInstruments 2 2023-04-30 01873168 3 2022-05-01 2023-04-30 01873168 frs-core:CurrentFinancialInstruments 3 2023-04-30 01873168 frs-core:Non-currentFinancialInstruments 3 2023-04-30 01873168 4 2022-05-01 2023-04-30 01873168 frs-core:CurrentFinancialInstruments 4 2023-04-30 01873168 frs-core:Non-currentFinancialInstruments 4 2023-04-30 01873168 5 2022-05-01 2023-04-30 01873168 frs-core:CurrentFinancialInstruments 5 2023-04-30 01873168 frs-core:Non-currentFinancialInstruments 5 2023-04-30 01873168 6 2022-05-01 2023-04-30 01873168 frs-core:CurrentFinancialInstruments 6 2023-04-30 01873168 frs-core:Non-currentFinancialInstruments 6 2023-04-30 01873168 7 2022-05-01 2023-04-30 01873168 frs-core:CurrentFinancialInstruments 7 2023-04-30 01873168 frs-core:Non-currentFinancialInstruments 7 2023-04-30 01873168 8 2022-05-01 2023-04-30 01873168 frs-core:CurrentFinancialInstruments 8 2023-04-30 01873168 frs-core:Non-currentFinancialInstruments 8 2023-04-30 01873168 9 2022-05-01 2023-04-30 01873168 frs-core:CurrentFinancialInstruments 9 2023-04-30 01873168 frs-core:Non-currentFinancialInstruments 9 2023-04-30 01873168 10 2022-05-01 2023-04-30 01873168 frs-core:CurrentFinancialInstruments 10 2023-04-30 01873168 frs-core:Non-currentFinancialInstruments 10 2023-04-30 01873168 11 2022-05-01 2023-04-30 01873168 frs-core:CurrentFinancialInstruments 11 2023-04-30 01873168 frs-core:Non-currentFinancialInstruments 11 2023-04-30 01873168 12 2022-05-01 2023-04-30 01873168 frs-core:CurrentFinancialInstruments 12 2023-04-30 01873168 frs-core:Non-currentFinancialInstruments 12 2023-04-30 01873168 13 2022-05-01 2023-04-30 01873168 frs-core:CurrentFinancialInstruments 13 2023-04-30 01873168 frs-core:Non-currentFinancialInstruments 13 2023-04-30 01873168 14 2022-05-01 2023-04-30 01873168 frs-core:CurrentFinancialInstruments 14 2023-04-30 01873168 frs-core:Non-currentFinancialInstruments 14 2023-04-30 01873168 15 2022-05-01 2023-04-30 01873168 frs-core:CurrentFinancialInstruments 15 2023-04-30 01873168 frs-core:Non-currentFinancialInstruments 15 2023-04-30 01873168 16 2022-05-01 2023-04-30 01873168 frs-core:CurrentFinancialInstruments 16 2023-04-30 01873168 frs-core:Non-currentFinancialInstruments 16 2023-04-30 01873168 17 2022-05-01 2023-04-30 01873168 frs-core:CurrentFinancialInstruments 17 2023-04-30 01873168 frs-core:Non-currentFinancialInstruments 17 2023-04-30 01873168 18 2022-05-01 2023-04-30 01873168 frs-core:CurrentFinancialInstruments 18 2023-04-30 01873168 frs-core:Non-currentFinancialInstruments 18 2023-04-30 01873168 19 2022-05-01 2023-04-30 01873168 frs-core:CurrentFinancialInstruments 19 2023-04-30 01873168 frs-core:Non-currentFinancialInstruments 19 2023-04-30 01873168 20 2022-05-01 2023-04-30 01873168 frs-core:CurrentFinancialInstruments 20 2023-04-30 01873168 frs-core:Non-currentFinancialInstruments 20 2023-04-30 01873168 dpl-frs:Item1 2022-05-01 2023-04-30 01873168 dpl-frs:Item1 2022-04-30 01873168 dpl-frs:Item1 2023-04-30 01873168 dpl-frs:CostSales dpl-frs:Item1 2022-05-01 2023-04-30 01873168 dpl-frs:CostSales dpl-frs:Item1 2022-04-30 01873168 dpl-frs:CostSales dpl-frs:Item1 2023-04-30 01873168 dpl-frs:DistributionCosts dpl-frs:Item1 2022-05-01 2023-04-30 01873168 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-05-01 2023-04-30 01873168 dpl-frs:Item2 2022-05-01 2023-04-30 01873168 dpl-frs:Item2 2022-04-30 01873168 dpl-frs:Item2 2023-04-30 01873168 dpl-frs:CostSales dpl-frs:Item2 2022-05-01 2023-04-30 01873168 dpl-frs:CostSales dpl-frs:Item2 2022-04-30 01873168 dpl-frs:CostSales dpl-frs:Item2 2023-04-30 01873168 dpl-frs:DistributionCosts dpl-frs:Item2 2022-05-01 2023-04-30 01873168 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-05-01 2023-04-30 01873168 dpl-frs:Item3 2022-05-01 2023-04-30 01873168 dpl-frs:Item3 2022-04-30 01873168 dpl-frs:Item3 2023-04-30 01873168 dpl-frs:CostSales dpl-frs:Item3 2022-05-01 2023-04-30 01873168 dpl-frs:CostSales dpl-frs:Item3 2022-04-30 01873168 dpl-frs:CostSales dpl-frs:Item3 2023-04-30 01873168 dpl-frs:DistributionCosts dpl-frs:Item3 2022-05-01 2023-04-30 01873168 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-05-01 2023-04-30 01873168 dpl-frs:Item4 2022-05-01 2023-04-30 01873168 dpl-frs:Item4 2022-04-30 01873168 dpl-frs:Item4 2023-04-30 01873168 dpl-frs:CostSales dpl-frs:Item4 2022-05-01 2023-04-30 01873168 dpl-frs:CostSales dpl-frs:Item4 2022-04-30 01873168 dpl-frs:CostSales dpl-frs:Item4 2023-04-30 01873168 dpl-frs:DistributionCosts dpl-frs:Item4 2022-05-01 2023-04-30 01873168 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-05-01 2023-04-30 01873168 dpl-frs:Item5 2022-05-01 2023-04-30 01873168 dpl-frs:Item5 2022-04-30 01873168 dpl-frs:Item5 2023-04-30 01873168 dpl-frs:CostSales dpl-frs:Item5 2022-05-01 2023-04-30 01873168 dpl-frs:CostSales dpl-frs:Item5 2022-04-30 01873168 dpl-frs:CostSales dpl-frs:Item5 2023-04-30 01873168 dpl-frs:DistributionCosts dpl-frs:Item5 2022-05-01 2023-04-30 01873168 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-05-01 2023-04-30 01873168 dpl-frs:Item6 2022-05-01 2023-04-30 01873168 dpl-frs:Item6 2022-04-30 01873168 dpl-frs:Item6 2023-04-30 01873168 dpl-frs:CostSales dpl-frs:Item6 2022-05-01 2023-04-30 01873168 dpl-frs:CostSales dpl-frs:Item6 2022-04-30 01873168 dpl-frs:CostSales dpl-frs:Item6 2023-04-30 01873168 dpl-frs:DistributionCosts dpl-frs:Item6 2022-05-01 2023-04-30 01873168 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-05-01 2023-04-30 01873168 dpl-frs:Item7 2022-05-01 2023-04-30 01873168 dpl-frs:Item7 2022-04-30 01873168 dpl-frs:Item7 2023-04-30 01873168 dpl-frs:CostSales dpl-frs:Item7 2022-05-01 2023-04-30 01873168 dpl-frs:CostSales dpl-frs:Item7 2022-04-30 01873168 dpl-frs:CostSales dpl-frs:Item7 2023-04-30 01873168 dpl-frs:DistributionCosts dpl-frs:Item7 2022-05-01 2023-04-30 01873168 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-05-01 2023-04-30 01873168 dpl-frs:Item8 2022-05-01 2023-04-30 01873168 dpl-frs:Item8 2022-04-30 01873168 dpl-frs:Item8 2023-04-30 01873168 dpl-frs:CostSales dpl-frs:Item8 2022-05-01 2023-04-30 01873168 dpl-frs:CostSales dpl-frs:Item8 2022-04-30 01873168 dpl-frs:CostSales dpl-frs:Item8 2023-04-30 01873168 dpl-frs:DistributionCosts dpl-frs:Item8 2022-05-01 2023-04-30 01873168 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-05-01 2023-04-30 01873168 dpl-frs:Item9 2022-05-01 2023-04-30 01873168 dpl-frs:Item9 2022-04-30 01873168 dpl-frs:Item9 2023-04-30 01873168 dpl-frs:CostSales dpl-frs:Item9 2022-05-01 2023-04-30 01873168 dpl-frs:CostSales dpl-frs:Item9 2022-04-30 01873168 dpl-frs:CostSales dpl-frs:Item9 2023-04-30 01873168 dpl-frs:DistributionCosts dpl-frs:Item9 2022-05-01 2023-04-30 01873168 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-05-01 2023-04-30 01873168 dpl-frs:Item10 2022-05-01 2023-04-30 01873168 dpl-frs:Item10 2022-04-30 01873168 dpl-frs:Item10 2023-04-30 01873168 dpl-frs:CostSales dpl-frs:Item10 2022-05-01 2023-04-30 01873168 dpl-frs:CostSales dpl-frs:Item10 2022-04-30 01873168 dpl-frs:CostSales dpl-frs:Item10 2023-04-30 01873168 dpl-frs:DistributionCosts dpl-frs:Item10 2022-05-01 2023-04-30 01873168 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-05-01 2023-04-30 01873168 dpl-frs:Item11 2022-05-01 2023-04-30 01873168 dpl-frs:Item11 2022-04-30 01873168 dpl-frs:Item11 2023-04-30 01873168 dpl-frs:CostSales dpl-frs:Item11 2022-05-01 2023-04-30 01873168 dpl-frs:CostSales dpl-frs:Item11 2022-04-30 01873168 dpl-frs:CostSales dpl-frs:Item11 2023-04-30 01873168 dpl-frs:DistributionCosts dpl-frs:Item11 2022-05-01 2023-04-30 01873168 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-05-01 2023-04-30 01873168 dpl-frs:Item12 2022-05-01 2023-04-30 01873168 dpl-frs:Item12 2022-04-30 01873168 dpl-frs:Item12 2023-04-30 01873168 dpl-frs:CostSales dpl-frs:Item12 2022-05-01 2023-04-30 01873168 dpl-frs:CostSales dpl-frs:Item12 2022-04-30 01873168 dpl-frs:CostSales dpl-frs:Item12 2023-04-30 01873168 dpl-frs:DistributionCosts dpl-frs:Item12 2022-05-01 2023-04-30 01873168 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-05-01 2023-04-30 01873168 1 2022-05-01 2023-04-30 01873168 frs-countries:EnglandWales 2022-05-01 2023-04-30 01873168 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-04-30 01873168 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-04-30 01873168 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-04-30 01873168 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-04-30 01873168 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-05-01 2022-04-30 01873168 frs-core:AllSubsidiaries 2021-05-01 2022-04-30 01873168 frs-core:KeyManagementPersonnel 2021-05-01 2022-04-30 01873168 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-05-01 2022-04-30 01873168 frs-core:OtherRelatedParties 2021-05-01 2022-04-30 01873168 2021-04-30 01873168 2022-04-30 01873168 2021-05-01 2022-04-30 01873168 frs-core:CurrentFinancialInstruments 2022-04-30 01873168 frs-core:CurrentFinancialInstruments 2021-05-01 2022-04-30 01873168 frs-core:Non-currentFinancialInstruments 2022-04-30 01873168 frs-core:Non-currentFinancialInstruments 2021-05-01 2022-04-30 01873168 frs-core:CurrentFinancialInstruments 2021-05-01 2022-04-30 01873168 frs-core:CurrentFinancialInstruments 2022-04-30 01873168 frs-core:AfterOneYear 2021-05-01 2022-04-30 01873168 frs-core:BetweenOneFiveYears 2021-05-01 2022-04-30 01873168 frs-core:BetweenOneFiveYears 2022-04-30 01873168 frs-core:ComputerEquipment 2022-04-30 01873168 frs-core:ComputerEquipment 2021-05-01 2022-04-30 01873168 frs-core:ComputerEquipment 2021-04-30 01873168 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-04-30 01873168 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-05-01 2022-04-30 01873168 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-04-30 01873168 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-04-30 01873168 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-05-01 2022-04-30 01873168 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-04-30 01873168 frs-core:FurnitureFittings 2022-04-30 01873168 frs-core:FurnitureFittings 2021-05-01 2022-04-30 01873168 frs-core:FurnitureFittings 2021-04-30 01873168 frs-core:NetGoodwill 2022-04-30 01873168 frs-core:NetGoodwill 2021-05-01 2022-04-30 01873168 frs-core:NetGoodwill 2021-04-30 01873168 frs-core:InvestmentPropertyIncludedWithinPPE 2022-04-30 01873168 frs-core:InvestmentPropertyIncludedWithinPPE 2021-05-01 2022-04-30 01873168 frs-core:InvestmentPropertyIncludedWithinPPE 2021-04-30 01873168 frs-core:LandBuildings 2022-04-30 01873168 frs-core:LandBuildings 2021-05-01 2022-04-30 01873168 frs-core:LandBuildings 2021-04-30 01873168 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-04-30 01873168 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-05-01 2022-04-30 01873168 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-04-30 01873168 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-04-30 01873168 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-05-01 2022-04-30 01873168 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-04-30 01873168 frs-core:MoreThanFiveYears 2021-05-01 2022-04-30 01873168 frs-core:MoreThanFiveYears 2022-04-30 01873168 frs-core:MotorVehicles 2022-04-30 01873168 frs-core:MotorVehicles 2021-05-01 2022-04-30 01873168 frs-core:MotorVehicles 2021-04-30 01873168 frs-core:OtherResidualIntangibleAssets 2022-04-30 01873168 frs-core:OtherResidualIntangibleAssets 2021-05-01 2022-04-30 01873168 frs-core:OtherResidualIntangibleAssets 2021-04-30 01873168 frs-core:PlantMachinery 2022-04-30 01873168 frs-core:PlantMachinery 2021-05-01 2022-04-30 01873168 frs-core:PlantMachinery 2021-04-30 01873168 frs-core:Secured 2022-04-30 01873168 frs-core:Unsecured 2022-04-30 01873168 frs-core:WithinOneYear 2021-05-01 2022-04-30 01873168 frs-core:WithinOneYear 2022-04-30 01873168 frs-core:CapitalRedemptionReserve 2021-05-01 2022-04-30 01873168 frs-core:CapitalRedemptionReserve 2021-04-30 01873168 frs-core:CapitalRedemptionReserve 2022-04-30 01873168 frs-core:OtherReservesSubtotal 2021-05-01 2022-04-30 01873168 frs-core:OtherReservesSubtotal 2021-04-30 01873168 frs-core:OtherReservesSubtotal 2022-04-30 01873168 frs-core:RevaluationReserve 2021-05-01 2022-04-30 01873168 frs-core:RevaluationReserve 2021-04-30 01873168 frs-core:RevaluationReserve 2022-04-30 01873168 frs-core:SharePremium 2021-05-01 2022-04-30 01873168 frs-core:SharePremium 2021-04-30 01873168 frs-core:SharePremium 2022-04-30 01873168 frs-core:ShareCapital 2021-05-01 2022-04-30 01873168 frs-core:ShareCapital 2021-04-30 01873168 frs-core:ShareCapital 2022-04-30 01873168 frs-core:RetainedEarningsAccumulatedLosses 2021-05-01 2022-04-30 01873168 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-04-30 01873168 frs-core:RetainedEarningsAccumulatedLosses 2022-04-30 01873168 frs-core:RetainedEarningsAccumulatedLosses 2021-04-30 01873168 frs-core:RetainedEarningsAccumulatedLosses 2022-04-30 01873168 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-04-30 01873168 frs-countries:UnitedKingdom 2021-05-01 2022-04-30 01873168 frs-countries:Europe 2021-05-01 2022-04-30 01873168 frs-countries:NorthAmerica 2021-05-01 2022-04-30 01873168 frs-countries:SouthAmerica 2021-05-01 2022-04-30 01873168 frs-countries:Asia 2021-05-01 2022-04-30 01873168 frs-countries:RestWorldOutsideUK 2021-05-01 2022-04-30 01873168 frs-bus:HighestPaidDirector 2021-05-01 2022-04-30 01873168 frs-bus:PrivateLimitedCompanyLtd 2021-05-01 2022-04-30 01873168 frs-bus:CompanyLimitedByGuarantee 2021-05-01 2022-04-30 01873168 frs-bus:LimitedLiabilityPartnershipLLP 2021-05-01 2022-04-30 01873168 frs-bus:LimitedLiabilityPartnershipsSORP 2021-05-01 2022-04-30 01873168 frs-bus:FullAccounts 2021-05-01 2022-04-30 01873168 frs-bus:FilletedAccounts 2021-05-01 2022-04-30 01873168 frs-bus:AbridgedAccounts 2021-05-01 2022-04-30 01873168 frs-bus:FRS102 2021-05-01 2022-04-30 01873168 frs-bus:MediumEntities 2021-05-01 2022-04-30 01873168 frs-bus:SmallEntities 2021-05-01 2022-04-30 01873168 frs-bus:EntityHasNeverTraded 2021-05-01 2022-04-30 01873168 frs-bus:EntityNoLongerTradingButTradedInPast 2021-05-01 2022-04-30 01873168 frs-bus:Audited 2021-05-01 2022-04-30 01873168 frs-bus:AuditExempt-NoAccountantsReport 2021-05-01 2022-04-30 01873168 frs-bus:AuditExemptWithAccountantsReport 2021-05-01 2022-04-30 01873168 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-05-01 2022-04-30 01873168 frs-bus:LargeCompaniesRegimeForAccounts 2021-05-01 2022-04-30 01873168 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-05-01 2022-04-30 01873168 frs-bus:SmallCompaniesRegimeForAccounts 2021-05-01 2022-04-30 01873168 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-05-01 2022-04-30 01873168 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-05-01 2022-04-30 01873168 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-05-01 2022-04-30 01873168 frs-bus:OrdinaryShareClass1 2021-05-01 2022-04-30 01873168 frs-bus:OrdinaryShareClass1 2021-04-30 01873168 frs-bus:OrdinaryShareClass1 2022-04-30 01873168 frs-bus:OrdinaryShareClass2 2021-05-01 2022-04-30 01873168 frs-bus:OrdinaryShareClass2 2021-04-30 01873168 frs-bus:OrdinaryShareClass2 2022-04-30 01873168 frs-bus:OrdinaryShareClass3 2021-05-01 2022-04-30 01873168 frs-bus:OrdinaryShareClass3 2021-04-30 01873168 frs-bus:OrdinaryShareClass3 2022-04-30 01873168 frs-bus:OrdinaryShareClass4 2021-05-01 2022-04-30 01873168 frs-bus:OrdinaryShareClass4 2021-04-30 01873168 frs-bus:OrdinaryShareClass4 2022-04-30 01873168 frs-bus:OrdinaryShareClass5 2021-05-01 2022-04-30 01873168 frs-bus:OrdinaryShareClass5 2021-04-30 01873168 frs-bus:OrdinaryShareClass5 2022-04-30 01873168 frs-bus:PreferenceShareClass1 2021-05-01 2022-04-30 01873168 frs-bus:PreferenceShareClass1 2021-04-30 01873168 frs-bus:PreferenceShareClass1 2022-04-30 01873168 frs-bus:PreferenceShareClass2 2021-05-01 2022-04-30 01873168 frs-bus:PreferenceShareClass2 2021-04-30 01873168 frs-bus:PreferenceShareClass2 2022-04-30 01873168 frs-bus:PreferenceShareClass3 2021-05-01 2022-04-30 01873168 frs-bus:PreferenceShareClass3 2021-04-30 01873168 frs-bus:PreferenceShareClass3 2022-04-30 01873168 frs-bus:PreferenceShareClass4 2021-05-01 2022-04-30 01873168 frs-bus:PreferenceShareClass4 2021-04-30 01873168 frs-bus:PreferenceShareClass4 2022-04-30 01873168 frs-bus:PreferenceShareClass5 2021-05-01 2022-04-30 01873168 frs-bus:PreferenceShareClass5 2021-04-30 01873168 frs-bus:PreferenceShareClass5 2022-04-30 01873168 1 2021-05-01 2022-04-30 01873168 1 2022-04-30 01873168 1 2021-05-01 2022-04-30 01873168 frs-core:LeasedAssets 2021-05-01 2022-04-30 01873168 frs-core:OwnedAssets 2021-05-01 2022-04-30 01873168 frs-core:CurrencyRisk 2021-05-01 2022-04-30 01873168 frs-core:MarketRisk 2021-05-01 2022-04-30 01873168 frs-core:InterestRateRisk 2021-05-01 2022-04-30 01873168 frs-core:DeferredTaxation 2021-05-01 2022-04-30 01873168 frs-core:DeferredTaxation 2021-04-30 01873168 frs-core:DeferredTaxation 2022-04-30 01873168 frs-core:OtherProvisionsContingentLiabilities 2021-05-01 2022-04-30 01873168 frs-core:OtherProvisionsContingentLiabilities 2021-04-30 01873168 frs-core:OtherProvisionsContingentLiabilities 2022-04-30 01873168 frs-core:ProvisionsDeferredTax 2022-04-30 01873168 frs-core:OtherDeferredTax 2022-04-30 01873168 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-04-30 01873168 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-04-30 01873168 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-04-30 01873168 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-05-01 2022-04-30 01873168 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-04-30 01873168 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-04-30 01873168 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-05-01 2022-04-30 01873168 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-04-30 01873168 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-04-30 01873168 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-05-01 2022-04-30 01873168 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-04-30 01873168 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-04-30 01873168 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-04-30 01873168 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-04-30 01873168 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-04-30 01873168 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-04-30 01873168 frs-core:Share-basedPaymentsDeferredTax 2022-04-30 01873168 frs-core:TaxCreditsDeferredTax 2022-04-30 01873168 frs-core:CostValuation 2021-04-30 01873168 frs-core:AdditionsToInvestments 2022-04-30 01873168 frs-core:DisposalsRepaymentsInvestments 2022-04-30 01873168 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-04-30 01873168 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-04-30 01873168 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-04-30 01873168 frs-core:OtherIncreaseDecreaseInInvestments 2022-04-30 01873168 frs-core:CostValuation 2022-04-30 01873168 frs-core:ProvisionsForImpairmentInvestments 2021-04-30 01873168 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-04-30 01873168 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-04-30 01873168 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-04-30 01873168 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-04-30 01873168 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-04-30 01873168 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-04-30 01873168 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-04-30 01873168 frs-core:ProvisionsForImpairmentInvestments 2022-04-30 01873168 frs-core:ListedExchangeTraded 2022-04-30 01873168 frs-core:ListedExchangeTraded 2021-04-30 01873168 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-04-30 01873168 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-04-30 01873168 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-04-30 01873168 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-04-30 01873168 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-04-30 01873168 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-04-30 01873168 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-04-30 01873168 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-04-30 01873168 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-04-30 01873168 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-04-30 01873168 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-04-30 01873168 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-04-30 01873168 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-04-30 01873168 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-04-30 01873168 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-04-30 01873168 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-04-30 01873168 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-04-30 01873168 frs-core:UnlistedNon-exchangeTraded 2022-04-30 01873168 frs-core:UnlistedNon-exchangeTraded 2021-04-30 01873168 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-04-30 01873168 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-04-30 01873168 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-04-30 01873168 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-04-30 01873168 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-04-30 01873168 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-04-30 01873168 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-04-30 01873168 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-04-30 01873168 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-04-30 01873168 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-04-30 01873168 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-04-30 01873168 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-04-30 01873168 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-04-30 01873168 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-04-30 01873168 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-04-30 01873168 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-04-30 01873168 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-04-30 01873168 dpl-frs:CostSales 2021-05-01 2022-04-30 01873168 dpl-frs:CostSales 2021-04-30 01873168 dpl-frs:CostSales 2022-04-30 01873168 dpl-frs:DistributionCosts 2021-05-01 2022-04-30 01873168 dpl-frs:AdministrativeExpenses 2021-05-01 2022-04-30 01873168 frs-bus:Director1 2021-05-01 2022-04-30 01873168 frs-bus:Director1 2021-04-30 01873168 frs-bus:Director1 2022-04-30 01873168 frs-bus:CompanySecretary1 2021-05-01 2022-04-30 01873168 1 2021-05-01 2022-04-30 01873168 frs-core:CurrentFinancialInstruments 1 2022-04-30 01873168 frs-core:Non-currentFinancialInstruments 1 2022-04-30 01873168 2 2021-05-01 2022-04-30 01873168 frs-core:CurrentFinancialInstruments 2 2022-04-30 01873168 frs-core:Non-currentFinancialInstruments 2 2022-04-30 01873168 3 2021-05-01 2022-04-30 01873168 frs-core:CurrentFinancialInstruments 3 2022-04-30 01873168 frs-core:Non-currentFinancialInstruments 3 2022-04-30 01873168 4 2021-05-01 2022-04-30 01873168 frs-core:CurrentFinancialInstruments 4 2022-04-30 01873168 frs-core:Non-currentFinancialInstruments 4 2022-04-30 01873168 5 2021-05-01 2022-04-30 01873168 frs-core:CurrentFinancialInstruments 5 2022-04-30 01873168 frs-core:Non-currentFinancialInstruments 5 2022-04-30 01873168 6 2021-05-01 2022-04-30 01873168 frs-core:CurrentFinancialInstruments 6 2022-04-30 01873168 frs-core:Non-currentFinancialInstruments 6 2022-04-30 01873168 7 2021-05-01 2022-04-30 01873168 frs-core:CurrentFinancialInstruments 7 2022-04-30 01873168 frs-core:Non-currentFinancialInstruments 7 2022-04-30 01873168 8 2021-05-01 2022-04-30 01873168 frs-core:CurrentFinancialInstruments 8 2022-04-30 01873168 frs-core:Non-currentFinancialInstruments 8 2022-04-30 01873168 9 2021-05-01 2022-04-30 01873168 frs-core:CurrentFinancialInstruments 9 2022-04-30 01873168 frs-core:Non-currentFinancialInstruments 9 2022-04-30 01873168 10 2021-05-01 2022-04-30 01873168 frs-core:CurrentFinancialInstruments 10 2022-04-30 01873168 frs-core:Non-currentFinancialInstruments 10 2022-04-30 01873168 11 2021-05-01 2022-04-30 01873168 frs-core:CurrentFinancialInstruments 11 2022-04-30 01873168 frs-core:Non-currentFinancialInstruments 11 2022-04-30 01873168 12 2021-05-01 2022-04-30 01873168 frs-core:CurrentFinancialInstruments 12 2022-04-30 01873168 frs-core:Non-currentFinancialInstruments 12 2022-04-30 01873168 13 2021-05-01 2022-04-30 01873168 frs-core:CurrentFinancialInstruments 13 2022-04-30 01873168 frs-core:Non-currentFinancialInstruments 13 2022-04-30 01873168 14 2021-05-01 2022-04-30 01873168 frs-core:CurrentFinancialInstruments 14 2022-04-30 01873168 frs-core:Non-currentFinancialInstruments 14 2022-04-30 01873168 15 2021-05-01 2022-04-30 01873168 frs-core:CurrentFinancialInstruments 15 2022-04-30 01873168 frs-core:Non-currentFinancialInstruments 15 2022-04-30 01873168 16 2021-05-01 2022-04-30 01873168 frs-core:CurrentFinancialInstruments 16 2022-04-30 01873168 frs-core:Non-currentFinancialInstruments 16 2022-04-30 01873168 17 2021-05-01 2022-04-30 01873168 frs-core:CurrentFinancialInstruments 17 2022-04-30 01873168 frs-core:Non-currentFinancialInstruments 17 2022-04-30 01873168 18 2021-05-01 2022-04-30 01873168 frs-core:CurrentFinancialInstruments 18 2022-04-30 01873168 frs-core:Non-currentFinancialInstruments 18 2022-04-30 01873168 19 2021-05-01 2022-04-30 01873168 frs-core:CurrentFinancialInstruments 19 2022-04-30 01873168 frs-core:Non-currentFinancialInstruments 19 2022-04-30 01873168 20 2021-05-01 2022-04-30 01873168 frs-core:CurrentFinancialInstruments 20 2022-04-30 01873168 frs-core:Non-currentFinancialInstruments 20 2022-04-30 01873168 dpl-frs:Item1 2021-05-01 2022-04-30 01873168 dpl-frs:Item1 2021-04-30 01873168 dpl-frs:Item1 2022-04-30 01873168 dpl-frs:CostSales dpl-frs:Item1 2021-05-01 2022-04-30 01873168 dpl-frs:CostSales dpl-frs:Item1 2021-04-30 01873168 dpl-frs:CostSales dpl-frs:Item1 2022-04-30 01873168 dpl-frs:DistributionCosts dpl-frs:Item1 2021-05-01 2022-04-30 01873168 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-05-01 2022-04-30 01873168 dpl-frs:Item2 2021-05-01 2022-04-30 01873168 dpl-frs:Item2 2021-04-30 01873168 dpl-frs:Item2 2022-04-30 01873168 dpl-frs:CostSales dpl-frs:Item2 2021-05-01 2022-04-30 01873168 dpl-frs:CostSales dpl-frs:Item2 2021-04-30 01873168 dpl-frs:CostSales dpl-frs:Item2 2022-04-30 01873168 dpl-frs:DistributionCosts dpl-frs:Item2 2021-05-01 2022-04-30 01873168 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-05-01 2022-04-30 01873168 dpl-frs:Item3 2021-05-01 2022-04-30 01873168 dpl-frs:Item3 2021-04-30 01873168 dpl-frs:Item3 2022-04-30 01873168 dpl-frs:CostSales dpl-frs:Item3 2021-05-01 2022-04-30 01873168 dpl-frs:CostSales dpl-frs:Item3 2021-04-30 01873168 dpl-frs:CostSales dpl-frs:Item3 2022-04-30 01873168 dpl-frs:DistributionCosts dpl-frs:Item3 2021-05-01 2022-04-30 01873168 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-05-01 2022-04-30 01873168 dpl-frs:Item4 2021-05-01 2022-04-30 01873168 dpl-frs:Item4 2021-04-30 01873168 dpl-frs:Item4 2022-04-30 01873168 dpl-frs:CostSales dpl-frs:Item4 2021-05-01 2022-04-30 01873168 dpl-frs:CostSales dpl-frs:Item4 2021-04-30 01873168 dpl-frs:CostSales dpl-frs:Item4 2022-04-30 01873168 dpl-frs:DistributionCosts dpl-frs:Item4 2021-05-01 2022-04-30 01873168 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-05-01 2022-04-30 01873168 dpl-frs:Item5 2021-05-01 2022-04-30 01873168 dpl-frs:Item5 2021-04-30 01873168 dpl-frs:Item5 2022-04-30 01873168 dpl-frs:CostSales dpl-frs:Item5 2021-05-01 2022-04-30 01873168 dpl-frs:CostSales dpl-frs:Item5 2021-04-30 01873168 dpl-frs:CostSales dpl-frs:Item5 2022-04-30 01873168 dpl-frs:DistributionCosts dpl-frs:Item5 2021-05-01 2022-04-30 01873168 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-05-01 2022-04-30 01873168 dpl-frs:Item6 2021-05-01 2022-04-30 01873168 dpl-frs:Item6 2021-04-30 01873168 dpl-frs:Item6 2022-04-30 01873168 dpl-frs:CostSales dpl-frs:Item6 2021-05-01 2022-04-30 01873168 dpl-frs:CostSales dpl-frs:Item6 2021-04-30 01873168 dpl-frs:CostSales dpl-frs:Item6 2022-04-30 01873168 dpl-frs:DistributionCosts dpl-frs:Item6 2021-05-01 2022-04-30 01873168 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-05-01 2022-04-30 01873168 dpl-frs:Item7 2021-05-01 2022-04-30 01873168 dpl-frs:Item7 2021-04-30 01873168 dpl-frs:Item7 2022-04-30 01873168 dpl-frs:CostSales dpl-frs:Item7 2021-05-01 2022-04-30 01873168 dpl-frs:CostSales dpl-frs:Item7 2021-04-30 01873168 dpl-frs:CostSales dpl-frs:Item7 2022-04-30 01873168 dpl-frs:DistributionCosts dpl-frs:Item7 2021-05-01 2022-04-30 01873168 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-05-01 2022-04-30 01873168 dpl-frs:Item8 2021-05-01 2022-04-30 01873168 dpl-frs:Item8 2021-04-30 01873168 dpl-frs:Item8 2022-04-30 01873168 dpl-frs:CostSales dpl-frs:Item8 2021-05-01 2022-04-30 01873168 dpl-frs:CostSales dpl-frs:Item8 2021-04-30 01873168 dpl-frs:CostSales dpl-frs:Item8 2022-04-30 01873168 dpl-frs:DistributionCosts dpl-frs:Item8 2021-05-01 2022-04-30 01873168 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-05-01 2022-04-30 01873168 dpl-frs:Item9 2021-05-01 2022-04-30 01873168 dpl-frs:Item9 2021-04-30 01873168 dpl-frs:Item9 2022-04-30 01873168 dpl-frs:CostSales dpl-frs:Item9 2021-05-01 2022-04-30 01873168 dpl-frs:CostSales dpl-frs:Item9 2021-04-30 01873168 dpl-frs:CostSales dpl-frs:Item9 2022-04-30 01873168 dpl-frs:DistributionCosts dpl-frs:Item9 2021-05-01 2022-04-30 01873168 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-05-01 2022-04-30 01873168 dpl-frs:Item10 2021-05-01 2022-04-30 01873168 dpl-frs:Item10 2021-04-30 01873168 dpl-frs:Item10 2022-04-30 01873168 dpl-frs:CostSales dpl-frs:Item10 2021-05-01 2022-04-30 01873168 dpl-frs:CostSales dpl-frs:Item10 2021-04-30 01873168 dpl-frs:CostSales dpl-frs:Item10 2022-04-30 01873168 dpl-frs:DistributionCosts dpl-frs:Item10 2021-05-01 2022-04-30 01873168 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-05-01 2022-04-30 01873168 dpl-frs:Item11 2021-05-01 2022-04-30 01873168 dpl-frs:Item11 2021-04-30 01873168 dpl-frs:Item11 2022-04-30 01873168 dpl-frs:CostSales dpl-frs:Item11 2021-05-01 2022-04-30 01873168 dpl-frs:CostSales dpl-frs:Item11 2021-04-30 01873168 dpl-frs:CostSales dpl-frs:Item11 2022-04-30 01873168 dpl-frs:DistributionCosts dpl-frs:Item11 2021-05-01 2022-04-30 01873168 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-05-01 2022-04-30 01873168 dpl-frs:Item12 2021-05-01 2022-04-30 01873168 dpl-frs:Item12 2021-04-30 01873168 dpl-frs:Item12 2022-04-30 01873168 dpl-frs:CostSales dpl-frs:Item12 2021-05-01 2022-04-30 01873168 dpl-frs:CostSales dpl-frs:Item12 2021-04-30 01873168 dpl-frs:CostSales dpl-frs:Item12 2022-04-30 01873168 dpl-frs:DistributionCosts dpl-frs:Item12 2021-05-01 2022-04-30 01873168 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-05-01 2022-04-30 01873168 1 2021-05-01 2022-04-30 01873168 frs-countries:EnglandWales 2021-05-01 2022-04-30
Registered number: 01873168
Comfeeds (Ipswich) Limited
Financial Statements
For The Year Ended 30 April 2023
GMS FC Limited
1 London Road
Ipswich
Suffolk
IP1 2HA
Financial Statements
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 01873168
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 - 1,428
- 1,428
CURRENT ASSETS
Debtors 5 914,762 858,415
914,762 858,415
Creditors: Amounts Falling Due Within One Year 6 (326,240 ) (292,834 )
NET CURRENT ASSETS (LIABILITIES) 588,522 565,581
TOTAL ASSETS LESS CURRENT LIABILITIES 588,522 567,009
NET ASSETS 588,522 567,009
CAPITAL AND RESERVES
Called up share capital 8 10,000 10,000
Profit and Loss Account 578,522 557,009
SHAREHOLDERS' FUNDS 588,522 567,009
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 John Wright
Director
15th December 2023
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Comfeeds (Ipswich) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 01873168 . The registered office is 1 London Road, Ipswich, Suffolk, IP1 2HA.
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:
Fixtures & Fittings 15% of reducing balance
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
1 1
4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 May 2022 5,156
Disposals (5,156 )
Depreciation
As at 1 May 2022 3,728
Provided during the period (55 )
Disposals (3,673 )
As at 30 April 2023 -
Net Book Value
As at 30 April 2023 -
As at 1 May 2022 1,428
Page 2
Page 3
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 408,866 352,642
Prepayments and accrued income 697 1,069
VAT Account (Debtors < 1 year) 16,199 15,704
Amounts owed by group undertakings 489,000 489,000
914,762 858,415
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 282,038 246,510
Bank loans and overdrafts 31,248 41,013
Accruals and deferred income 12,954 5,311
326,240 292,834
7. Secured Creditors
Of the creditors the following amounts are secured.
2023 2022
£ £
Bank loans and overdrafts 31,248 41,013
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 10,000 10,000
9. FRC's Ethical Standard - Provision Available for Small Entities
In common with other businesses of our size and nature we use our auditors to prepare and submit returns to the tax authorities and assist with the preparation of the financial statements.
10. Audit Information
The auditors report on the account of Comfeeds (Ipswich) Limited for the year ended 30 April 2023 was unqualified
The auditor's report was signed by Christopher Smith (Senior Statutory Auditor) for and on behalf of GMS FC Limited , Statutory Auditor
Page 3