Acorah Software Products - Accounts Production 14.3.260 false true 30 June 2022 1 July 2021 false 1 July 2022 30 June 2023 30 June 2023 12045133 Mr Matthew Roberts iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12045133 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-06-30 12045133 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-06-30 12045133 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-06-30 12045133 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-06-30 12045133 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-07-01 2023-06-30 12045133 frs-core:AllSubsidiaries 2022-07-01 2023-06-30 12045133 frs-core:KeyManagementPersonnel 2022-07-01 2023-06-30 12045133 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-07-01 2023-06-30 12045133 frs-core:OtherRelatedParties 2022-07-01 2023-06-30 12045133 2022-06-30 12045133 2023-06-30 12045133 2022-07-01 2023-06-30 12045133 frs-core:CurrentFinancialInstruments 2023-06-30 12045133 frs-core:CurrentFinancialInstruments 2022-07-01 2023-06-30 12045133 frs-core:Non-currentFinancialInstruments 2023-06-30 12045133 frs-core:Non-currentFinancialInstruments 2022-07-01 2023-06-30 12045133 frs-core:CurrentFinancialInstruments 2022-07-01 2023-06-30 12045133 frs-core:CurrentFinancialInstruments 2023-06-30 12045133 frs-core:AfterOneYear 2022-07-01 2023-06-30 12045133 frs-core:BetweenOneFiveYears 2022-07-01 2023-06-30 12045133 frs-core:BetweenOneFiveYears 2023-06-30 12045133 frs-core:ComputerEquipment 2023-06-30 12045133 frs-core:ComputerEquipment 2022-07-01 2023-06-30 12045133 frs-core:ComputerEquipment 2022-06-30 12045133 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-06-30 12045133 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-07-01 2023-06-30 12045133 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-06-30 12045133 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-06-30 12045133 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-07-01 2023-06-30 12045133 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-06-30 12045133 frs-core:FurnitureFittings 2023-06-30 12045133 frs-core:FurnitureFittings 2022-07-01 2023-06-30 12045133 frs-core:FurnitureFittings 2022-06-30 12045133 frs-core:NetGoodwill 2023-06-30 12045133 frs-core:NetGoodwill 2022-07-01 2023-06-30 12045133 frs-core:NetGoodwill 2022-06-30 12045133 frs-core:InvestmentPropertyIncludedWithinPPE 2023-06-30 12045133 frs-core:InvestmentPropertyIncludedWithinPPE 2022-07-01 2023-06-30 12045133 frs-core:InvestmentPropertyIncludedWithinPPE 2022-06-30 12045133 frs-core:LandBuildings 2023-06-30 12045133 frs-core:LandBuildings 2022-07-01 2023-06-30 12045133 frs-core:LandBuildings 2022-06-30 12045133 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-06-30 12045133 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-07-01 2023-06-30 12045133 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-06-30 12045133 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-06-30 12045133 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-07-01 2023-06-30 12045133 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-06-30 12045133 frs-core:MoreThanFiveYears 2022-07-01 2023-06-30 12045133 frs-core:MoreThanFiveYears 2023-06-30 12045133 frs-core:MotorVehicles 2023-06-30 12045133 frs-core:MotorVehicles 2022-07-01 2023-06-30 12045133 frs-core:MotorVehicles 2022-06-30 12045133 frs-core:OtherResidualIntangibleAssets 2023-06-30 12045133 frs-core:OtherResidualIntangibleAssets 2022-07-01 2023-06-30 12045133 frs-core:OtherResidualIntangibleAssets 2022-06-30 12045133 frs-core:PlantMachinery 2023-06-30 12045133 frs-core:PlantMachinery 2022-07-01 2023-06-30 12045133 frs-core:PlantMachinery 2022-06-30 12045133 frs-core:Secured 2023-06-30 12045133 frs-core:Unsecured 2023-06-30 12045133 frs-core:WithinOneYear 2022-07-01 2023-06-30 12045133 frs-core:WithinOneYear 2023-06-30 12045133 frs-core:CapitalRedemptionReserve 2022-07-01 2023-06-30 12045133 frs-core:CapitalRedemptionReserve 2022-06-30 12045133 frs-core:CapitalRedemptionReserve 2023-06-30 12045133 frs-core:OtherReservesSubtotal 2022-07-01 2023-06-30 12045133 frs-core:OtherReservesSubtotal 2022-06-30 12045133 frs-core:OtherReservesSubtotal 2023-06-30 12045133 frs-core:RevaluationReserve 2022-07-01 2023-06-30 12045133 frs-core:RevaluationReserve 2022-06-30 12045133 frs-core:RevaluationReserve 2023-06-30 12045133 frs-core:SharePremium 2022-07-01 2023-06-30 12045133 frs-core:SharePremium 2022-06-30 12045133 frs-core:SharePremium 2023-06-30 12045133 frs-core:ShareCapital 2022-07-01 2023-06-30 12045133 frs-core:ShareCapital 2022-06-30 12045133 frs-core:ShareCapital 2023-06-30 12045133 frs-core:RetainedEarningsAccumulatedLosses 2022-07-01 2023-06-30 12045133 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-06-30 12045133 frs-core:RetainedEarningsAccumulatedLosses 2023-06-30 12045133 frs-core:RetainedEarningsAccumulatedLosses 2022-06-30 12045133 frs-core:RetainedEarningsAccumulatedLosses 2023-06-30 12045133 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-06-30 12045133 frs-countries:UnitedKingdom 2022-07-01 2023-06-30 12045133 frs-countries:Europe 2022-07-01 2023-06-30 12045133 frs-countries:NorthAmerica 2022-07-01 2023-06-30 12045133 frs-countries:SouthAmerica 2022-07-01 2023-06-30 12045133 frs-countries:Asia 2022-07-01 2023-06-30 12045133 frs-countries:RestWorldOutsideUK 2022-07-01 2023-06-30 12045133 frs-bus:HighestPaidDirector 2022-07-01 2023-06-30 12045133 frs-bus:PrivateLimitedCompanyLtd 2022-07-01 2023-06-30 12045133 frs-bus:CompanyLimitedByGuarantee 2022-07-01 2023-06-30 12045133 frs-bus:LimitedLiabilityPartnershipLLP 2022-07-01 2023-06-30 12045133 frs-bus:LimitedLiabilityPartnershipsSORP 2022-07-01 2023-06-30 12045133 frs-bus:FullAccounts 2022-07-01 2023-06-30 12045133 frs-bus:FilletedAccounts 2022-07-01 2023-06-30 12045133 frs-bus:AbridgedAccounts 2022-07-01 2023-06-30 12045133 frs-bus:FRS102 2022-07-01 2023-06-30 12045133 frs-bus:MediumEntities 2022-07-01 2023-06-30 12045133 frs-bus:SmallEntities 2022-07-01 2023-06-30 12045133 frs-bus:EntityHasNeverTraded 2022-07-01 2023-06-30 12045133 frs-bus:EntityNoLongerTradingButTradedInPast 2022-07-01 2023-06-30 12045133 frs-bus:Audited 2022-07-01 2023-06-30 12045133 frs-bus:AuditExempt-NoAccountantsReport 2022-07-01 2023-06-30 12045133 frs-bus:AuditExemptWithAccountantsReport 2022-07-01 2023-06-30 12045133 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-07-01 2023-06-30 12045133 frs-bus:LargeCompaniesRegimeForAccounts 2022-07-01 2023-06-30 12045133 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-07-01 2023-06-30 12045133 frs-bus:SmallCompaniesRegimeForAccounts 2022-07-01 2023-06-30 12045133 frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-07-01 2023-06-30 12045133 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-07-01 2023-06-30 12045133 frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-07-01 2023-06-30 12045133 frs-bus:OrdinaryShareClass1 2022-07-01 2023-06-30 12045133 frs-bus:OrdinaryShareClass1 2022-06-30 12045133 frs-bus:OrdinaryShareClass1 2023-06-30 12045133 frs-bus:OrdinaryShareClass2 2022-07-01 2023-06-30 12045133 frs-bus:OrdinaryShareClass2 2022-06-30 12045133 frs-bus:OrdinaryShareClass2 2023-06-30 12045133 frs-bus:OrdinaryShareClass3 2022-07-01 2023-06-30 12045133 frs-bus:OrdinaryShareClass3 2022-06-30 12045133 frs-bus:OrdinaryShareClass3 2023-06-30 12045133 frs-bus:OrdinaryShareClass4 2022-07-01 2023-06-30 12045133 frs-bus:OrdinaryShareClass4 2022-06-30 12045133 frs-bus:OrdinaryShareClass4 2023-06-30 12045133 frs-bus:OrdinaryShareClass5 2022-07-01 2023-06-30 12045133 frs-bus:OrdinaryShareClass5 2022-06-30 12045133 frs-bus:OrdinaryShareClass5 2023-06-30 12045133 frs-bus:PreferenceShareClass1 2022-07-01 2023-06-30 12045133 frs-bus:PreferenceShareClass1 2022-06-30 12045133 frs-bus:PreferenceShareClass1 2023-06-30 12045133 frs-bus:PreferenceShareClass2 2022-07-01 2023-06-30 12045133 frs-bus:PreferenceShareClass2 2022-06-30 12045133 frs-bus:PreferenceShareClass2 2023-06-30 12045133 frs-bus:PreferenceShareClass3 2022-07-01 2023-06-30 12045133 frs-bus:PreferenceShareClass3 2022-06-30 12045133 frs-bus:PreferenceShareClass3 2023-06-30 12045133 frs-bus:PreferenceShareClass4 2022-07-01 2023-06-30 12045133 frs-bus:PreferenceShareClass4 2022-06-30 12045133 frs-bus:PreferenceShareClass4 2023-06-30 12045133 frs-bus:PreferenceShareClass5 2022-07-01 2023-06-30 12045133 frs-bus:PreferenceShareClass5 2022-06-30 12045133 frs-bus:PreferenceShareClass5 2023-06-30 12045133 1 2022-07-01 2023-06-30 12045133 1 2023-06-30 12045133 1 2022-07-01 2023-06-30 12045133 frs-core:LeasedAssets 2022-07-01 2023-06-30 12045133 frs-core:OwnedAssets 2022-07-01 2023-06-30 12045133 frs-core:CurrencyRisk 2022-07-01 2023-06-30 12045133 frs-core:MarketRisk 2022-07-01 2023-06-30 12045133 frs-core:InterestRateRisk 2022-07-01 2023-06-30 12045133 frs-core:DeferredTaxation 2022-07-01 2023-06-30 12045133 frs-core:DeferredTaxation 2022-06-30 12045133 frs-core:DeferredTaxation 2023-06-30 12045133 frs-core:OtherProvisionsContingentLiabilities 2022-07-01 2023-06-30 12045133 frs-core:OtherProvisionsContingentLiabilities 2022-06-30 12045133 frs-core:OtherProvisionsContingentLiabilities 2023-06-30 12045133 frs-core:ProvisionsDeferredTax 2023-06-30 12045133 frs-core:OtherDeferredTax 2023-06-30 12045133 frs-core:AcceleratedTaxDepreciationDeferredTax 2023-06-30 12045133 frs-core:TaxLossesCarry-forwardsDeferredTax 2023-06-30 12045133 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-06-30 12045133 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-07-01 2023-06-30 12045133 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-06-30 12045133 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-06-30 12045133 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-07-01 2023-06-30 12045133 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-06-30 12045133 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-06-30 12045133 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-07-01 2023-06-30 12045133 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-06-30 12045133 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-06-30 12045133 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-06-30 12045133 frs-core:RevaluationInvestmentPropertyDeferredTax 2023-06-30 12045133 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-06-30 12045133 frs-core:OtherPost-employmentBenefitsDeferredTax 2023-06-30 12045133 frs-core:Share-basedPaymentsDeferredTax 2023-06-30 12045133 frs-core:TaxCreditsDeferredTax 2023-06-30 12045133 frs-core:CostValuation 2022-06-30 12045133 frs-core:AdditionsToInvestments 2023-06-30 12045133 frs-core:DisposalsRepaymentsInvestments 2023-06-30 12045133 frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-06-30 12045133 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-06-30 12045133 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-06-30 12045133 frs-core:OtherIncreaseDecreaseInInvestments 2023-06-30 12045133 frs-core:CostValuation 2023-06-30 12045133 frs-core:ProvisionsForImpairmentInvestments 2022-06-30 12045133 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-06-30 12045133 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-06-30 12045133 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-06-30 12045133 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-06-30 12045133 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-06-30 12045133 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-06-30 12045133 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-06-30 12045133 frs-core:ProvisionsForImpairmentInvestments 2023-06-30 12045133 frs-core:ListedExchangeTraded 2023-06-30 12045133 frs-core:ListedExchangeTraded 2022-06-30 12045133 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-06-30 12045133 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-06-30 12045133 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-06-30 12045133 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-06-30 12045133 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-06-30 12045133 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-06-30 12045133 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-06-30 12045133 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-06-30 12045133 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 12045133 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 12045133 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 12045133 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 12045133 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 12045133 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-06-30 12045133 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 12045133 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 12045133 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 12045133 frs-core:UnlistedNon-exchangeTraded 2023-06-30 12045133 frs-core:UnlistedNon-exchangeTraded 2022-06-30 12045133 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-06-30 12045133 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 12045133 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 12045133 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 12045133 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 12045133 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 12045133 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 12045133 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-06-30 12045133 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 12045133 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 12045133 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 12045133 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 12045133 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 12045133 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-06-30 12045133 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 12045133 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 12045133 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 12045133 dpl-frs:CostSales 2022-07-01 2023-06-30 12045133 dpl-frs:CostSales 2022-06-30 12045133 dpl-frs:CostSales 2023-06-30 12045133 dpl-frs:DistributionCosts 2022-07-01 2023-06-30 12045133 dpl-frs:AdministrativeExpenses 2022-07-01 2023-06-30 12045133 frs-bus:Director1 2022-07-01 2023-06-30 12045133 frs-bus:Director1 2022-06-30 12045133 frs-bus:Director1 2023-06-30 12045133 1 2022-07-01 2023-06-30 12045133 frs-core:CurrentFinancialInstruments 1 2023-06-30 12045133 frs-core:Non-currentFinancialInstruments 1 2023-06-30 12045133 2 2022-07-01 2023-06-30 12045133 frs-core:CurrentFinancialInstruments 2 2023-06-30 12045133 frs-core:Non-currentFinancialInstruments 2 2023-06-30 12045133 3 2022-07-01 2023-06-30 12045133 frs-core:CurrentFinancialInstruments 3 2023-06-30 12045133 frs-core:Non-currentFinancialInstruments 3 2023-06-30 12045133 4 2022-07-01 2023-06-30 12045133 frs-core:CurrentFinancialInstruments 4 2023-06-30 12045133 frs-core:Non-currentFinancialInstruments 4 2023-06-30 12045133 5 2022-07-01 2023-06-30 12045133 frs-core:CurrentFinancialInstruments 5 2023-06-30 12045133 frs-core:Non-currentFinancialInstruments 5 2023-06-30 12045133 6 2022-07-01 2023-06-30 12045133 frs-core:CurrentFinancialInstruments 6 2023-06-30 12045133 frs-core:Non-currentFinancialInstruments 6 2023-06-30 12045133 7 2022-07-01 2023-06-30 12045133 frs-core:CurrentFinancialInstruments 7 2023-06-30 12045133 frs-core:Non-currentFinancialInstruments 7 2023-06-30 12045133 8 2022-07-01 2023-06-30 12045133 frs-core:CurrentFinancialInstruments 8 2023-06-30 12045133 frs-core:Non-currentFinancialInstruments 8 2023-06-30 12045133 9 2022-07-01 2023-06-30 12045133 frs-core:CurrentFinancialInstruments 9 2023-06-30 12045133 frs-core:Non-currentFinancialInstruments 9 2023-06-30 12045133 10 2022-07-01 2023-06-30 12045133 frs-core:CurrentFinancialInstruments 10 2023-06-30 12045133 frs-core:Non-currentFinancialInstruments 10 2023-06-30 12045133 11 2022-07-01 2023-06-30 12045133 frs-core:CurrentFinancialInstruments 11 2023-06-30 12045133 frs-core:Non-currentFinancialInstruments 11 2023-06-30 12045133 12 2022-07-01 2023-06-30 12045133 frs-core:CurrentFinancialInstruments 12 2023-06-30 12045133 frs-core:Non-currentFinancialInstruments 12 2023-06-30 12045133 13 2022-07-01 2023-06-30 12045133 frs-core:CurrentFinancialInstruments 13 2023-06-30 12045133 frs-core:Non-currentFinancialInstruments 13 2023-06-30 12045133 14 2022-07-01 2023-06-30 12045133 frs-core:CurrentFinancialInstruments 14 2023-06-30 12045133 frs-core:Non-currentFinancialInstruments 14 2023-06-30 12045133 15 2022-07-01 2023-06-30 12045133 frs-core:CurrentFinancialInstruments 15 2023-06-30 12045133 frs-core:Non-currentFinancialInstruments 15 2023-06-30 12045133 16 2022-07-01 2023-06-30 12045133 frs-core:CurrentFinancialInstruments 16 2023-06-30 12045133 frs-core:Non-currentFinancialInstruments 16 2023-06-30 12045133 17 2022-07-01 2023-06-30 12045133 frs-core:CurrentFinancialInstruments 17 2023-06-30 12045133 frs-core:Non-currentFinancialInstruments 17 2023-06-30 12045133 18 2022-07-01 2023-06-30 12045133 frs-core:CurrentFinancialInstruments 18 2023-06-30 12045133 frs-core:Non-currentFinancialInstruments 18 2023-06-30 12045133 19 2022-07-01 2023-06-30 12045133 frs-core:CurrentFinancialInstruments 19 2023-06-30 12045133 frs-core:Non-currentFinancialInstruments 19 2023-06-30 12045133 20 2022-07-01 2023-06-30 12045133 frs-core:CurrentFinancialInstruments 20 2023-06-30 12045133 frs-core:Non-currentFinancialInstruments 20 2023-06-30 12045133 dpl-frs:Item1 2022-07-01 2023-06-30 12045133 dpl-frs:Item1 2022-06-30 12045133 dpl-frs:Item1 2023-06-30 12045133 dpl-frs:CostSales dpl-frs:Item1 2022-07-01 2023-06-30 12045133 dpl-frs:CostSales dpl-frs:Item1 2022-06-30 12045133 dpl-frs:CostSales dpl-frs:Item1 2023-06-30 12045133 dpl-frs:DistributionCosts dpl-frs:Item1 2022-07-01 2023-06-30 12045133 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-07-01 2023-06-30 12045133 dpl-frs:Item2 2022-07-01 2023-06-30 12045133 dpl-frs:Item2 2022-06-30 12045133 dpl-frs:Item2 2023-06-30 12045133 dpl-frs:CostSales dpl-frs:Item2 2022-07-01 2023-06-30 12045133 dpl-frs:CostSales dpl-frs:Item2 2022-06-30 12045133 dpl-frs:CostSales dpl-frs:Item2 2023-06-30 12045133 dpl-frs:DistributionCosts dpl-frs:Item2 2022-07-01 2023-06-30 12045133 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-07-01 2023-06-30 12045133 dpl-frs:Item3 2022-07-01 2023-06-30 12045133 dpl-frs:Item3 2022-06-30 12045133 dpl-frs:Item3 2023-06-30 12045133 dpl-frs:CostSales dpl-frs:Item3 2022-07-01 2023-06-30 12045133 dpl-frs:CostSales dpl-frs:Item3 2022-06-30 12045133 dpl-frs:CostSales dpl-frs:Item3 2023-06-30 12045133 dpl-frs:DistributionCosts dpl-frs:Item3 2022-07-01 2023-06-30 12045133 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-07-01 2023-06-30 12045133 dpl-frs:Item4 2022-07-01 2023-06-30 12045133 dpl-frs:Item4 2022-06-30 12045133 dpl-frs:Item4 2023-06-30 12045133 dpl-frs:CostSales dpl-frs:Item4 2022-07-01 2023-06-30 12045133 dpl-frs:CostSales dpl-frs:Item4 2022-06-30 12045133 dpl-frs:CostSales dpl-frs:Item4 2023-06-30 12045133 dpl-frs:DistributionCosts dpl-frs:Item4 2022-07-01 2023-06-30 12045133 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-07-01 2023-06-30 12045133 dpl-frs:Item5 2022-07-01 2023-06-30 12045133 dpl-frs:Item5 2022-06-30 12045133 dpl-frs:Item5 2023-06-30 12045133 dpl-frs:CostSales dpl-frs:Item5 2022-07-01 2023-06-30 12045133 dpl-frs:CostSales dpl-frs:Item5 2022-06-30 12045133 dpl-frs:CostSales dpl-frs:Item5 2023-06-30 12045133 dpl-frs:DistributionCosts dpl-frs:Item5 2022-07-01 2023-06-30 12045133 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-07-01 2023-06-30 12045133 dpl-frs:Item6 2022-07-01 2023-06-30 12045133 dpl-frs:Item6 2022-06-30 12045133 dpl-frs:Item6 2023-06-30 12045133 dpl-frs:CostSales dpl-frs:Item6 2022-07-01 2023-06-30 12045133 dpl-frs:CostSales dpl-frs:Item6 2022-06-30 12045133 dpl-frs:CostSales dpl-frs:Item6 2023-06-30 12045133 dpl-frs:DistributionCosts dpl-frs:Item6 2022-07-01 2023-06-30 12045133 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-07-01 2023-06-30 12045133 dpl-frs:Item7 2022-07-01 2023-06-30 12045133 dpl-frs:Item7 2022-06-30 12045133 dpl-frs:Item7 2023-06-30 12045133 dpl-frs:CostSales dpl-frs:Item7 2022-07-01 2023-06-30 12045133 dpl-frs:CostSales dpl-frs:Item7 2022-06-30 12045133 dpl-frs:CostSales dpl-frs:Item7 2023-06-30 12045133 dpl-frs:DistributionCosts dpl-frs:Item7 2022-07-01 2023-06-30 12045133 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-07-01 2023-06-30 12045133 dpl-frs:Item8 2022-07-01 2023-06-30 12045133 dpl-frs:Item8 2022-06-30 12045133 dpl-frs:Item8 2023-06-30 12045133 dpl-frs:CostSales dpl-frs:Item8 2022-07-01 2023-06-30 12045133 dpl-frs:CostSales dpl-frs:Item8 2022-06-30 12045133 dpl-frs:CostSales dpl-frs:Item8 2023-06-30 12045133 dpl-frs:DistributionCosts dpl-frs:Item8 2022-07-01 2023-06-30 12045133 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-07-01 2023-06-30 12045133 dpl-frs:Item9 2022-07-01 2023-06-30 12045133 dpl-frs:Item9 2022-06-30 12045133 dpl-frs:Item9 2023-06-30 12045133 dpl-frs:CostSales dpl-frs:Item9 2022-07-01 2023-06-30 12045133 dpl-frs:CostSales dpl-frs:Item9 2022-06-30 12045133 dpl-frs:CostSales dpl-frs:Item9 2023-06-30 12045133 dpl-frs:DistributionCosts dpl-frs:Item9 2022-07-01 2023-06-30 12045133 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-07-01 2023-06-30 12045133 dpl-frs:Item10 2022-07-01 2023-06-30 12045133 dpl-frs:Item10 2022-06-30 12045133 dpl-frs:Item10 2023-06-30 12045133 dpl-frs:CostSales dpl-frs:Item10 2022-07-01 2023-06-30 12045133 dpl-frs:CostSales dpl-frs:Item10 2022-06-30 12045133 dpl-frs:CostSales dpl-frs:Item10 2023-06-30 12045133 dpl-frs:DistributionCosts dpl-frs:Item10 2022-07-01 2023-06-30 12045133 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-07-01 2023-06-30 12045133 dpl-frs:Item11 2022-07-01 2023-06-30 12045133 dpl-frs:Item11 2022-06-30 12045133 dpl-frs:Item11 2023-06-30 12045133 dpl-frs:CostSales dpl-frs:Item11 2022-07-01 2023-06-30 12045133 dpl-frs:CostSales dpl-frs:Item11 2022-06-30 12045133 dpl-frs:CostSales dpl-frs:Item11 2023-06-30 12045133 dpl-frs:DistributionCosts dpl-frs:Item11 2022-07-01 2023-06-30 12045133 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-07-01 2023-06-30 12045133 dpl-frs:Item12 2022-07-01 2023-06-30 12045133 dpl-frs:Item12 2022-06-30 12045133 dpl-frs:Item12 2023-06-30 12045133 dpl-frs:CostSales dpl-frs:Item12 2022-07-01 2023-06-30 12045133 dpl-frs:CostSales dpl-frs:Item12 2022-06-30 12045133 dpl-frs:CostSales dpl-frs:Item12 2023-06-30 12045133 dpl-frs:DistributionCosts dpl-frs:Item12 2022-07-01 2023-06-30 12045133 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-07-01 2023-06-30 12045133 1 2022-07-01 2023-06-30 12045133 frs-countries:EnglandWales 2022-07-01 2023-06-30 12045133 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-06-30 12045133 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-06-30 12045133 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-06-30 12045133 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-06-30 12045133 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-07-01 2022-06-30 12045133 frs-core:AllSubsidiaries 2021-07-01 2022-06-30 12045133 frs-core:KeyManagementPersonnel 2021-07-01 2022-06-30 12045133 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-07-01 2022-06-30 12045133 frs-core:OtherRelatedParties 2021-07-01 2022-06-30 12045133 2021-06-30 12045133 2022-06-30 12045133 2021-07-01 2022-06-30 12045133 frs-core:CurrentFinancialInstruments 2022-06-30 12045133 frs-core:CurrentFinancialInstruments 2021-07-01 2022-06-30 12045133 frs-core:Non-currentFinancialInstruments 2022-06-30 12045133 frs-core:Non-currentFinancialInstruments 2021-07-01 2022-06-30 12045133 frs-core:CurrentFinancialInstruments 2021-07-01 2022-06-30 12045133 frs-core:CurrentFinancialInstruments 2022-06-30 12045133 frs-core:AfterOneYear 2021-07-01 2022-06-30 12045133 frs-core:BetweenOneFiveYears 2021-07-01 2022-06-30 12045133 frs-core:BetweenOneFiveYears 2022-06-30 12045133 frs-core:ComputerEquipment 2022-06-30 12045133 frs-core:ComputerEquipment 2021-07-01 2022-06-30 12045133 frs-core:ComputerEquipment 2021-06-30 12045133 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-06-30 12045133 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-07-01 2022-06-30 12045133 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-06-30 12045133 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-06-30 12045133 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-07-01 2022-06-30 12045133 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-06-30 12045133 frs-core:FurnitureFittings 2022-06-30 12045133 frs-core:FurnitureFittings 2021-07-01 2022-06-30 12045133 frs-core:FurnitureFittings 2021-06-30 12045133 frs-core:NetGoodwill 2022-06-30 12045133 frs-core:NetGoodwill 2021-07-01 2022-06-30 12045133 frs-core:NetGoodwill 2021-06-30 12045133 frs-core:InvestmentPropertyIncludedWithinPPE 2022-06-30 12045133 frs-core:InvestmentPropertyIncludedWithinPPE 2021-07-01 2022-06-30 12045133 frs-core:InvestmentPropertyIncludedWithinPPE 2021-06-30 12045133 frs-core:LandBuildings 2022-06-30 12045133 frs-core:LandBuildings 2021-07-01 2022-06-30 12045133 frs-core:LandBuildings 2021-06-30 12045133 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-06-30 12045133 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-07-01 2022-06-30 12045133 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-06-30 12045133 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-06-30 12045133 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-07-01 2022-06-30 12045133 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-06-30 12045133 frs-core:MoreThanFiveYears 2021-07-01 2022-06-30 12045133 frs-core:MoreThanFiveYears 2022-06-30 12045133 frs-core:MotorVehicles 2022-06-30 12045133 frs-core:MotorVehicles 2021-07-01 2022-06-30 12045133 frs-core:MotorVehicles 2021-06-30 12045133 frs-core:OtherResidualIntangibleAssets 2022-06-30 12045133 frs-core:OtherResidualIntangibleAssets 2021-07-01 2022-06-30 12045133 frs-core:OtherResidualIntangibleAssets 2021-06-30 12045133 frs-core:PlantMachinery 2022-06-30 12045133 frs-core:PlantMachinery 2021-07-01 2022-06-30 12045133 frs-core:PlantMachinery 2021-06-30 12045133 frs-core:Secured 2022-06-30 12045133 frs-core:Unsecured 2022-06-30 12045133 frs-core:WithinOneYear 2021-07-01 2022-06-30 12045133 frs-core:WithinOneYear 2022-06-30 12045133 frs-core:CapitalRedemptionReserve 2021-07-01 2022-06-30 12045133 frs-core:CapitalRedemptionReserve 2021-06-30 12045133 frs-core:CapitalRedemptionReserve 2022-06-30 12045133 frs-core:OtherReservesSubtotal 2021-07-01 2022-06-30 12045133 frs-core:OtherReservesSubtotal 2021-06-30 12045133 frs-core:OtherReservesSubtotal 2022-06-30 12045133 frs-core:RevaluationReserve 2021-07-01 2022-06-30 12045133 frs-core:RevaluationReserve 2021-06-30 12045133 frs-core:RevaluationReserve 2022-06-30 12045133 frs-core:SharePremium 2021-07-01 2022-06-30 12045133 frs-core:SharePremium 2021-06-30 12045133 frs-core:SharePremium 2022-06-30 12045133 frs-core:ShareCapital 2021-07-01 2022-06-30 12045133 frs-core:ShareCapital 2021-06-30 12045133 frs-core:ShareCapital 2022-06-30 12045133 frs-core:RetainedEarningsAccumulatedLosses 2021-07-01 2022-06-30 12045133 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-06-30 12045133 frs-core:RetainedEarningsAccumulatedLosses 2022-06-30 12045133 frs-core:RetainedEarningsAccumulatedLosses 2021-06-30 12045133 frs-core:RetainedEarningsAccumulatedLosses 2022-06-30 12045133 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-06-30 12045133 frs-countries:UnitedKingdom 2021-07-01 2022-06-30 12045133 frs-countries:Europe 2021-07-01 2022-06-30 12045133 frs-countries:NorthAmerica 2021-07-01 2022-06-30 12045133 frs-countries:SouthAmerica 2021-07-01 2022-06-30 12045133 frs-countries:Asia 2021-07-01 2022-06-30 12045133 frs-countries:RestWorldOutsideUK 2021-07-01 2022-06-30 12045133 frs-bus:HighestPaidDirector 2021-07-01 2022-06-30 12045133 frs-bus:PrivateLimitedCompanyLtd 2021-07-01 2022-06-30 12045133 frs-bus:CompanyLimitedByGuarantee 2021-07-01 2022-06-30 12045133 frs-bus:LimitedLiabilityPartnershipLLP 2021-07-01 2022-06-30 12045133 frs-bus:LimitedLiabilityPartnershipsSORP 2021-07-01 2022-06-30 12045133 frs-bus:FullAccounts 2021-07-01 2022-06-30 12045133 frs-bus:FilletedAccounts 2021-07-01 2022-06-30 12045133 frs-bus:AbridgedAccounts 2021-07-01 2022-06-30 12045133 frs-bus:FRS102 2021-07-01 2022-06-30 12045133 frs-bus:MediumEntities 2021-07-01 2022-06-30 12045133 frs-bus:SmallEntities 2021-07-01 2022-06-30 12045133 frs-bus:EntityHasNeverTraded 2021-07-01 2022-06-30 12045133 frs-bus:EntityNoLongerTradingButTradedInPast 2021-07-01 2022-06-30 12045133 frs-bus:Audited 2021-07-01 2022-06-30 12045133 frs-bus:AuditExempt-NoAccountantsReport 2021-07-01 2022-06-30 12045133 frs-bus:AuditExemptWithAccountantsReport 2021-07-01 2022-06-30 12045133 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-07-01 2022-06-30 12045133 frs-bus:LargeCompaniesRegimeForAccounts 2021-07-01 2022-06-30 12045133 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-07-01 2022-06-30 12045133 frs-bus:SmallCompaniesRegimeForAccounts 2021-07-01 2022-06-30 12045133 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-07-01 2022-06-30 12045133 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-07-01 2022-06-30 12045133 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-07-01 2022-06-30 12045133 frs-bus:OrdinaryShareClass1 2021-07-01 2022-06-30 12045133 frs-bus:OrdinaryShareClass1 2021-06-30 12045133 frs-bus:OrdinaryShareClass1 2022-06-30 12045133 frs-bus:OrdinaryShareClass2 2021-07-01 2022-06-30 12045133 frs-bus:OrdinaryShareClass2 2021-06-30 12045133 frs-bus:OrdinaryShareClass2 2022-06-30 12045133 frs-bus:OrdinaryShareClass3 2021-07-01 2022-06-30 12045133 frs-bus:OrdinaryShareClass3 2021-06-30 12045133 frs-bus:OrdinaryShareClass3 2022-06-30 12045133 frs-bus:OrdinaryShareClass4 2021-07-01 2022-06-30 12045133 frs-bus:OrdinaryShareClass4 2021-06-30 12045133 frs-bus:OrdinaryShareClass4 2022-06-30 12045133 frs-bus:OrdinaryShareClass5 2021-07-01 2022-06-30 12045133 frs-bus:OrdinaryShareClass5 2021-06-30 12045133 frs-bus:OrdinaryShareClass5 2022-06-30 12045133 frs-bus:PreferenceShareClass1 2021-07-01 2022-06-30 12045133 frs-bus:PreferenceShareClass1 2021-06-30 12045133 frs-bus:PreferenceShareClass1 2022-06-30 12045133 frs-bus:PreferenceShareClass2 2021-07-01 2022-06-30 12045133 frs-bus:PreferenceShareClass2 2021-06-30 12045133 frs-bus:PreferenceShareClass2 2022-06-30 12045133 frs-bus:PreferenceShareClass3 2021-07-01 2022-06-30 12045133 frs-bus:PreferenceShareClass3 2021-06-30 12045133 frs-bus:PreferenceShareClass3 2022-06-30 12045133 frs-bus:PreferenceShareClass4 2021-07-01 2022-06-30 12045133 frs-bus:PreferenceShareClass4 2021-06-30 12045133 frs-bus:PreferenceShareClass4 2022-06-30 12045133 frs-bus:PreferenceShareClass5 2021-07-01 2022-06-30 12045133 frs-bus:PreferenceShareClass5 2021-06-30 12045133 frs-bus:PreferenceShareClass5 2022-06-30 12045133 1 2021-07-01 2022-06-30 12045133 1 2022-06-30 12045133 1 2021-07-01 2022-06-30 12045133 frs-core:LeasedAssets 2021-07-01 2022-06-30 12045133 frs-core:OwnedAssets 2021-07-01 2022-06-30 12045133 frs-core:CurrencyRisk 2021-07-01 2022-06-30 12045133 frs-core:MarketRisk 2021-07-01 2022-06-30 12045133 frs-core:InterestRateRisk 2021-07-01 2022-06-30 12045133 frs-core:DeferredTaxation 2021-07-01 2022-06-30 12045133 frs-core:DeferredTaxation 2021-06-30 12045133 frs-core:DeferredTaxation 2022-06-30 12045133 frs-core:OtherProvisionsContingentLiabilities 2021-07-01 2022-06-30 12045133 frs-core:OtherProvisionsContingentLiabilities 2021-06-30 12045133 frs-core:OtherProvisionsContingentLiabilities 2022-06-30 12045133 frs-core:ProvisionsDeferredTax 2022-06-30 12045133 frs-core:OtherDeferredTax 2022-06-30 12045133 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-06-30 12045133 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-06-30 12045133 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-06-30 12045133 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-07-01 2022-06-30 12045133 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-06-30 12045133 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-06-30 12045133 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-07-01 2022-06-30 12045133 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-06-30 12045133 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-06-30 12045133 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-07-01 2022-06-30 12045133 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-06-30 12045133 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-06-30 12045133 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-06-30 12045133 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-06-30 12045133 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-06-30 12045133 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-06-30 12045133 frs-core:Share-basedPaymentsDeferredTax 2022-06-30 12045133 frs-core:TaxCreditsDeferredTax 2022-06-30 12045133 frs-core:CostValuation 2021-06-30 12045133 frs-core:AdditionsToInvestments 2022-06-30 12045133 frs-core:DisposalsRepaymentsInvestments 2022-06-30 12045133 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-06-30 12045133 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-06-30 12045133 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-06-30 12045133 frs-core:OtherIncreaseDecreaseInInvestments 2022-06-30 12045133 frs-core:CostValuation 2022-06-30 12045133 frs-core:ProvisionsForImpairmentInvestments 2021-06-30 12045133 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-06-30 12045133 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-06-30 12045133 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-06-30 12045133 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-06-30 12045133 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-06-30 12045133 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-06-30 12045133 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-06-30 12045133 frs-core:ProvisionsForImpairmentInvestments 2022-06-30 12045133 frs-core:ListedExchangeTraded 2022-06-30 12045133 frs-core:ListedExchangeTraded 2021-06-30 12045133 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-06-30 12045133 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-06-30 12045133 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-06-30 12045133 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-06-30 12045133 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-06-30 12045133 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-06-30 12045133 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-06-30 12045133 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-06-30 12045133 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-06-30 12045133 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 12045133 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 12045133 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 12045133 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 12045133 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-06-30 12045133 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 12045133 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 12045133 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 12045133 frs-core:UnlistedNon-exchangeTraded 2022-06-30 12045133 frs-core:UnlistedNon-exchangeTraded 2021-06-30 12045133 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-06-30 12045133 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 12045133 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 12045133 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 12045133 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 12045133 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 12045133 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 12045133 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-06-30 12045133 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-06-30 12045133 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 12045133 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 12045133 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 12045133 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 12045133 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-06-30 12045133 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 12045133 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 12045133 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 12045133 dpl-frs:CostSales 2021-07-01 2022-06-30 12045133 dpl-frs:CostSales 2021-06-30 12045133 dpl-frs:CostSales 2022-06-30 12045133 dpl-frs:DistributionCosts 2021-07-01 2022-06-30 12045133 dpl-frs:AdministrativeExpenses 2021-07-01 2022-06-30 12045133 frs-bus:Director1 2021-07-01 2022-06-30 12045133 frs-bus:Director1 2021-06-30 12045133 frs-bus:Director1 2022-06-30 12045133 1 2021-07-01 2022-06-30 12045133 frs-core:CurrentFinancialInstruments 1 2022-06-30 12045133 frs-core:Non-currentFinancialInstruments 1 2022-06-30 12045133 2 2021-07-01 2022-06-30 12045133 frs-core:CurrentFinancialInstruments 2 2022-06-30 12045133 frs-core:Non-currentFinancialInstruments 2 2022-06-30 12045133 3 2021-07-01 2022-06-30 12045133 frs-core:CurrentFinancialInstruments 3 2022-06-30 12045133 frs-core:Non-currentFinancialInstruments 3 2022-06-30 12045133 4 2021-07-01 2022-06-30 12045133 frs-core:CurrentFinancialInstruments 4 2022-06-30 12045133 frs-core:Non-currentFinancialInstruments 4 2022-06-30 12045133 5 2021-07-01 2022-06-30 12045133 frs-core:CurrentFinancialInstruments 5 2022-06-30 12045133 frs-core:Non-currentFinancialInstruments 5 2022-06-30 12045133 6 2021-07-01 2022-06-30 12045133 frs-core:CurrentFinancialInstruments 6 2022-06-30 12045133 frs-core:Non-currentFinancialInstruments 6 2022-06-30 12045133 7 2021-07-01 2022-06-30 12045133 frs-core:CurrentFinancialInstruments 7 2022-06-30 12045133 frs-core:Non-currentFinancialInstruments 7 2022-06-30 12045133 8 2021-07-01 2022-06-30 12045133 frs-core:CurrentFinancialInstruments 8 2022-06-30 12045133 frs-core:Non-currentFinancialInstruments 8 2022-06-30 12045133 9 2021-07-01 2022-06-30 12045133 frs-core:CurrentFinancialInstruments 9 2022-06-30 12045133 frs-core:Non-currentFinancialInstruments 9 2022-06-30 12045133 10 2021-07-01 2022-06-30 12045133 frs-core:CurrentFinancialInstruments 10 2022-06-30 12045133 frs-core:Non-currentFinancialInstruments 10 2022-06-30 12045133 11 2021-07-01 2022-06-30 12045133 frs-core:CurrentFinancialInstruments 11 2022-06-30 12045133 frs-core:Non-currentFinancialInstruments 11 2022-06-30 12045133 12 2021-07-01 2022-06-30 12045133 frs-core:CurrentFinancialInstruments 12 2022-06-30 12045133 frs-core:Non-currentFinancialInstruments 12 2022-06-30 12045133 13 2021-07-01 2022-06-30 12045133 frs-core:CurrentFinancialInstruments 13 2022-06-30 12045133 frs-core:Non-currentFinancialInstruments 13 2022-06-30 12045133 14 2021-07-01 2022-06-30 12045133 frs-core:CurrentFinancialInstruments 14 2022-06-30 12045133 frs-core:Non-currentFinancialInstruments 14 2022-06-30 12045133 15 2021-07-01 2022-06-30 12045133 frs-core:CurrentFinancialInstruments 15 2022-06-30 12045133 frs-core:Non-currentFinancialInstruments 15 2022-06-30 12045133 16 2021-07-01 2022-06-30 12045133 frs-core:CurrentFinancialInstruments 16 2022-06-30 12045133 frs-core:Non-currentFinancialInstruments 16 2022-06-30 12045133 17 2021-07-01 2022-06-30 12045133 frs-core:CurrentFinancialInstruments 17 2022-06-30 12045133 frs-core:Non-currentFinancialInstruments 17 2022-06-30 12045133 18 2021-07-01 2022-06-30 12045133 frs-core:CurrentFinancialInstruments 18 2022-06-30 12045133 frs-core:Non-currentFinancialInstruments 18 2022-06-30 12045133 19 2021-07-01 2022-06-30 12045133 frs-core:CurrentFinancialInstruments 19 2022-06-30 12045133 frs-core:Non-currentFinancialInstruments 19 2022-06-30 12045133 20 2021-07-01 2022-06-30 12045133 frs-core:CurrentFinancialInstruments 20 2022-06-30 12045133 frs-core:Non-currentFinancialInstruments 20 2022-06-30 12045133 dpl-frs:Item1 2021-07-01 2022-06-30 12045133 dpl-frs:Item1 2021-06-30 12045133 dpl-frs:Item1 2022-06-30 12045133 dpl-frs:CostSales dpl-frs:Item1 2021-07-01 2022-06-30 12045133 dpl-frs:CostSales dpl-frs:Item1 2021-06-30 12045133 dpl-frs:CostSales dpl-frs:Item1 2022-06-30 12045133 dpl-frs:DistributionCosts dpl-frs:Item1 2021-07-01 2022-06-30 12045133 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-07-01 2022-06-30 12045133 dpl-frs:Item2 2021-07-01 2022-06-30 12045133 dpl-frs:Item2 2021-06-30 12045133 dpl-frs:Item2 2022-06-30 12045133 dpl-frs:CostSales dpl-frs:Item2 2021-07-01 2022-06-30 12045133 dpl-frs:CostSales dpl-frs:Item2 2021-06-30 12045133 dpl-frs:CostSales dpl-frs:Item2 2022-06-30 12045133 dpl-frs:DistributionCosts dpl-frs:Item2 2021-07-01 2022-06-30 12045133 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-07-01 2022-06-30 12045133 dpl-frs:Item3 2021-07-01 2022-06-30 12045133 dpl-frs:Item3 2021-06-30 12045133 dpl-frs:Item3 2022-06-30 12045133 dpl-frs:CostSales dpl-frs:Item3 2021-07-01 2022-06-30 12045133 dpl-frs:CostSales dpl-frs:Item3 2021-06-30 12045133 dpl-frs:CostSales dpl-frs:Item3 2022-06-30 12045133 dpl-frs:DistributionCosts dpl-frs:Item3 2021-07-01 2022-06-30 12045133 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-07-01 2022-06-30 12045133 dpl-frs:Item4 2021-07-01 2022-06-30 12045133 dpl-frs:Item4 2021-06-30 12045133 dpl-frs:Item4 2022-06-30 12045133 dpl-frs:CostSales dpl-frs:Item4 2021-07-01 2022-06-30 12045133 dpl-frs:CostSales dpl-frs:Item4 2021-06-30 12045133 dpl-frs:CostSales dpl-frs:Item4 2022-06-30 12045133 dpl-frs:DistributionCosts dpl-frs:Item4 2021-07-01 2022-06-30 12045133 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-07-01 2022-06-30 12045133 dpl-frs:Item5 2021-07-01 2022-06-30 12045133 dpl-frs:Item5 2021-06-30 12045133 dpl-frs:Item5 2022-06-30 12045133 dpl-frs:CostSales dpl-frs:Item5 2021-07-01 2022-06-30 12045133 dpl-frs:CostSales dpl-frs:Item5 2021-06-30 12045133 dpl-frs:CostSales dpl-frs:Item5 2022-06-30 12045133 dpl-frs:DistributionCosts dpl-frs:Item5 2021-07-01 2022-06-30 12045133 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-07-01 2022-06-30 12045133 dpl-frs:Item6 2021-07-01 2022-06-30 12045133 dpl-frs:Item6 2021-06-30 12045133 dpl-frs:Item6 2022-06-30 12045133 dpl-frs:CostSales dpl-frs:Item6 2021-07-01 2022-06-30 12045133 dpl-frs:CostSales dpl-frs:Item6 2021-06-30 12045133 dpl-frs:CostSales dpl-frs:Item6 2022-06-30 12045133 dpl-frs:DistributionCosts dpl-frs:Item6 2021-07-01 2022-06-30 12045133 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-07-01 2022-06-30 12045133 dpl-frs:Item7 2021-07-01 2022-06-30 12045133 dpl-frs:Item7 2021-06-30 12045133 dpl-frs:Item7 2022-06-30 12045133 dpl-frs:CostSales dpl-frs:Item7 2021-07-01 2022-06-30 12045133 dpl-frs:CostSales dpl-frs:Item7 2021-06-30 12045133 dpl-frs:CostSales dpl-frs:Item7 2022-06-30 12045133 dpl-frs:DistributionCosts dpl-frs:Item7 2021-07-01 2022-06-30 12045133 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-07-01 2022-06-30 12045133 dpl-frs:Item8 2021-07-01 2022-06-30 12045133 dpl-frs:Item8 2021-06-30 12045133 dpl-frs:Item8 2022-06-30 12045133 dpl-frs:CostSales dpl-frs:Item8 2021-07-01 2022-06-30 12045133 dpl-frs:CostSales dpl-frs:Item8 2021-06-30 12045133 dpl-frs:CostSales dpl-frs:Item8 2022-06-30 12045133 dpl-frs:DistributionCosts dpl-frs:Item8 2021-07-01 2022-06-30 12045133 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-07-01 2022-06-30 12045133 dpl-frs:Item9 2021-07-01 2022-06-30 12045133 dpl-frs:Item9 2021-06-30 12045133 dpl-frs:Item9 2022-06-30 12045133 dpl-frs:CostSales dpl-frs:Item9 2021-07-01 2022-06-30 12045133 dpl-frs:CostSales dpl-frs:Item9 2021-06-30 12045133 dpl-frs:CostSales dpl-frs:Item9 2022-06-30 12045133 dpl-frs:DistributionCosts dpl-frs:Item9 2021-07-01 2022-06-30 12045133 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-07-01 2022-06-30 12045133 dpl-frs:Item10 2021-07-01 2022-06-30 12045133 dpl-frs:Item10 2021-06-30 12045133 dpl-frs:Item10 2022-06-30 12045133 dpl-frs:CostSales dpl-frs:Item10 2021-07-01 2022-06-30 12045133 dpl-frs:CostSales dpl-frs:Item10 2021-06-30 12045133 dpl-frs:CostSales dpl-frs:Item10 2022-06-30 12045133 dpl-frs:DistributionCosts dpl-frs:Item10 2021-07-01 2022-06-30 12045133 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-07-01 2022-06-30 12045133 dpl-frs:Item11 2021-07-01 2022-06-30 12045133 dpl-frs:Item11 2021-06-30 12045133 dpl-frs:Item11 2022-06-30 12045133 dpl-frs:CostSales dpl-frs:Item11 2021-07-01 2022-06-30 12045133 dpl-frs:CostSales dpl-frs:Item11 2021-06-30 12045133 dpl-frs:CostSales dpl-frs:Item11 2022-06-30 12045133 dpl-frs:DistributionCosts dpl-frs:Item11 2021-07-01 2022-06-30 12045133 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-07-01 2022-06-30 12045133 dpl-frs:Item12 2021-07-01 2022-06-30 12045133 dpl-frs:Item12 2021-06-30 12045133 dpl-frs:Item12 2022-06-30 12045133 dpl-frs:CostSales dpl-frs:Item12 2021-07-01 2022-06-30 12045133 dpl-frs:CostSales dpl-frs:Item12 2021-06-30 12045133 dpl-frs:CostSales dpl-frs:Item12 2022-06-30 12045133 dpl-frs:DistributionCosts dpl-frs:Item12 2021-07-01 2022-06-30 12045133 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-07-01 2022-06-30 12045133 1 2021-07-01 2022-06-30 12045133 frs-countries:EnglandWales 2021-07-01 2022-06-30
Registered number: 12045133
Matthew Olivers Ltd
Unaudited Financial Statements
For The Year Ended 30 June 2023
Mendip Accounting Solutions Ltd
6 Hill Road
Clevedon
North Somerset
BS21 7NE
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 12045133
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 20,810 27,995
Investments 5 10,000 10,000
30,810 37,995
CURRENT ASSETS
Debtors 6 26,732 14,576
Investments 7 11,792 11,792
Cash at bank and in hand 55,483 65,459
94,007 91,827
Creditors: Amounts Falling Due Within One Year 8 (41,706 ) (39,700 )
NET CURRENT ASSETS (LIABILITIES) 52,301 52,127
TOTAL ASSETS LESS CURRENT LIABILITIES 83,111 90,122
Creditors: Amounts Falling Due After More Than One Year 9 (57,508 ) (72,568 )
NET ASSETS 25,603 17,554
CAPITAL AND RESERVES
Called up share capital 11 1 1
Profit and Loss Account 25,602 17,553
SHAREHOLDERS' FUNDS 25,603 17,554
Page 1
Page 2
For the year ending 30 June 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Matthew Roberts
Director
31/01/2024
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Matthew Olivers Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12045133 . The registered office is 102e Weston Road, Long Ashton, Bristol, BS41 9BZ.
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:
Motor Vehicles 25% reducing balance
Fixtures & Fittings 25% reducing balance
Computer Equipment 33% straight line
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
...CONTINUED
Page 3
Page 4
2.5. Taxation - continued
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2022: 3)
4 3
4. Tangible Assets
Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 July 2022 48,240 523 3,252 52,015
Additions - - 333 333
As at 30 June 2023 48,240 523 3,585 52,348
Depreciation
As at 1 July 2022 21,105 229 2,686 24,020
Provided during the period 6,784 74 660 7,518
As at 30 June 2023 27,889 303 3,346 31,538
Net Book Value
As at 30 June 2023 20,351 220 239 20,810
As at 1 July 2022 27,135 294 566 27,995
5. Investments
Unlisted
£
Cost
As at 1 July 2022 10,000
As at 30 June 2023 10,000
Provision
As at 1 July 2022 -
As at 30 June 2023 -
Net Book Value
As at 30 June 2023 10,000
As at 1 July 2022 10,000
Page 4
Page 5
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 21,704 10,383
Prepayments and accrued income 4,127 4,127
Other debtors 66 66
Director's loan account 835 -
26,732 14,576
7. Current Asset Investments
2023 2022
£ £
Other investments, held for sale 11,792 11,792
11,792 11,792
8. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 4,460 7,380
Corporation tax 22,623 18,170
Other taxes and social security 173 -
VAT 14,450 8,788
Director's loan account - 5,362
41,706 39,700
9. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 28,341 33,401
Bank loans 29,167 39,167
57,508 72,568
10. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The future minimum finance lease payments are as follows:
Later than one year and not later than five years 28,341 33,401
28,341 33,401
28,341 33,401
11. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1 1
Page 5
Page 6
12. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
The above loan is unsecured, interest free and repayable on demand.
Page 6