Acorah Software Products - Accounts Production 14.3.260 false true 31 December 2022 1 January 2022 false 1 January 2023 31 January 2024 31 January 2024 08977865 Mr George Alexander Mr Steven Bennett iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08977865 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-12-31 08977865 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2024-01-31 08977865 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2024-01-31 08977865 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2024-01-31 08977865 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2023-01-01 2024-01-31 08977865 frs-core:AllSubsidiaries 2023-01-01 2024-01-31 08977865 frs-core:KeyManagementPersonnel 2023-01-01 2024-01-31 08977865 frs-core:EntitiesControlledByKeyManagementPersonnel 2023-01-01 2024-01-31 08977865 frs-core:OtherRelatedParties 2023-01-01 2024-01-31 08977865 2022-12-31 08977865 2024-01-31 08977865 2023-01-01 2024-01-31 08977865 frs-core:CurrentFinancialInstruments 2024-01-31 08977865 frs-core:CurrentFinancialInstruments 2023-01-01 2024-01-31 08977865 frs-core:Non-currentFinancialInstruments 2024-01-31 08977865 frs-core:Non-currentFinancialInstruments 2023-01-01 2024-01-31 08977865 frs-core:CurrentFinancialInstruments 2023-01-01 2024-01-31 08977865 frs-core:CurrentFinancialInstruments 2024-01-31 08977865 frs-core:AfterOneYear 2023-01-01 2024-01-31 08977865 frs-core:BetweenOneFiveYears 2023-01-01 2024-01-31 08977865 frs-core:BetweenOneFiveYears 2024-01-31 08977865 frs-core:ComputerEquipment 2024-01-31 08977865 frs-core:ComputerEquipment 2023-01-01 2024-01-31 08977865 frs-core:ComputerEquipment 2022-12-31 08977865 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2024-01-31 08977865 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-01-01 2024-01-31 08977865 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-12-31 08977865 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-01-31 08977865 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-01-01 2024-01-31 08977865 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-12-31 08977865 frs-core:FurnitureFittings 2024-01-31 08977865 frs-core:FurnitureFittings 2023-01-01 2024-01-31 08977865 frs-core:FurnitureFittings 2022-12-31 08977865 frs-core:NetGoodwill 2024-01-31 08977865 frs-core:NetGoodwill 2023-01-01 2024-01-31 08977865 frs-core:NetGoodwill 2022-12-31 08977865 frs-core:InvestmentPropertyIncludedWithinPPE 2024-01-31 08977865 frs-core:InvestmentPropertyIncludedWithinPPE 2023-01-01 2024-01-31 08977865 frs-core:InvestmentPropertyIncludedWithinPPE 2022-12-31 08977865 frs-core:LandBuildings 2024-01-31 08977865 frs-core:LandBuildings 2023-01-01 2024-01-31 08977865 frs-core:LandBuildings 2022-12-31 08977865 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-01-31 08977865 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-01-01 2024-01-31 08977865 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-12-31 08977865 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-01-31 08977865 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-01-01 2024-01-31 08977865 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-12-31 08977865 frs-core:MoreThanFiveYears 2023-01-01 2024-01-31 08977865 frs-core:MoreThanFiveYears 2024-01-31 08977865 frs-core:MotorVehicles 2024-01-31 08977865 frs-core:MotorVehicles 2023-01-01 2024-01-31 08977865 frs-core:MotorVehicles 2022-12-31 08977865 frs-core:OtherResidualIntangibleAssets 2024-01-31 08977865 frs-core:OtherResidualIntangibleAssets 2023-01-01 2024-01-31 08977865 frs-core:OtherResidualIntangibleAssets 2022-12-31 08977865 frs-core:PlantMachinery 2024-01-31 08977865 frs-core:PlantMachinery 2023-01-01 2024-01-31 08977865 frs-core:PlantMachinery 2022-12-31 08977865 frs-core:Secured 2024-01-31 08977865 frs-core:Unsecured 2024-01-31 08977865 frs-core:WithinOneYear 2023-01-01 2024-01-31 08977865 frs-core:WithinOneYear 2024-01-31 08977865 frs-core:CapitalRedemptionReserve 2023-01-01 2024-01-31 08977865 frs-core:CapitalRedemptionReserve 2022-12-31 08977865 frs-core:CapitalRedemptionReserve 2024-01-31 08977865 frs-core:OtherReservesSubtotal 2023-01-01 2024-01-31 08977865 frs-core:OtherReservesSubtotal 2022-12-31 08977865 frs-core:OtherReservesSubtotal 2024-01-31 08977865 frs-core:RevaluationReserve 2023-01-01 2024-01-31 08977865 frs-core:RevaluationReserve 2022-12-31 08977865 frs-core:RevaluationReserve 2024-01-31 08977865 frs-core:SharePremium 2023-01-01 2024-01-31 08977865 frs-core:SharePremium 2022-12-31 08977865 frs-core:SharePremium 2024-01-31 08977865 frs-core:ShareCapital 2023-01-01 2024-01-31 08977865 frs-core:ShareCapital 2022-12-31 08977865 frs-core:ShareCapital 2024-01-31 08977865 frs-core:RetainedEarningsAccumulatedLosses 2023-01-01 2024-01-31 08977865 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-12-31 08977865 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31 08977865 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31 08977865 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31 08977865 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-12-31 08977865 frs-countries:UnitedKingdom 2023-01-01 2024-01-31 08977865 frs-countries:Europe 2023-01-01 2024-01-31 08977865 frs-countries:NorthAmerica 2023-01-01 2024-01-31 08977865 frs-countries:SouthAmerica 2023-01-01 2024-01-31 08977865 frs-countries:Asia 2023-01-01 2024-01-31 08977865 frs-countries:RestWorldOutsideUK 2023-01-01 2024-01-31 08977865 frs-bus:HighestPaidDirector 2023-01-01 2024-01-31 08977865 frs-bus:PrivateLimitedCompanyLtd 2023-01-01 2024-01-31 08977865 frs-bus:CompanyLimitedByGuarantee 2023-01-01 2024-01-31 08977865 frs-bus:LimitedLiabilityPartnershipLLP 2023-01-01 2024-01-31 08977865 frs-bus:LimitedLiabilityPartnershipsSORP 2023-01-01 2024-01-31 08977865 frs-bus:FullAccounts 2023-01-01 2024-01-31 08977865 frs-bus:FilletedAccounts 2023-01-01 2024-01-31 08977865 frs-bus:AbridgedAccounts 2023-01-01 2024-01-31 08977865 frs-bus:FRS102 2023-01-01 2024-01-31 08977865 frs-bus:MediumEntities 2023-01-01 2024-01-31 08977865 frs-bus:SmallEntities 2023-01-01 2024-01-31 08977865 frs-bus:EntityHasNeverTraded 2023-01-01 2024-01-31 08977865 frs-bus:EntityNoLongerTradingButTradedInPast 2023-01-01 2024-01-31 08977865 frs-bus:Audited 2023-01-01 2024-01-31 08977865 frs-bus:AuditExempt-NoAccountantsReport 2023-01-01 2024-01-31 08977865 frs-bus:AuditExemptWithAccountantsReport 2023-01-01 2024-01-31 08977865 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2023-01-01 2024-01-31 08977865 frs-bus:LargeCompaniesRegimeForAccounts 2023-01-01 2024-01-31 08977865 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2023-01-01 2024-01-31 08977865 frs-bus:SmallCompaniesRegimeForAccounts 2023-01-01 2024-01-31 08977865 frs-bus:LargeCompaniesRegimeForDirectorsReport 2023-01-01 2024-01-31 08977865 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2023-01-01 2024-01-31 08977865 frs-bus:SmallCompaniesRegimeForDirectorsReport 2023-01-01 2024-01-31 08977865 frs-bus:OrdinaryShareClass1 2023-01-01 2024-01-31 08977865 frs-bus:OrdinaryShareClass1 2022-12-31 08977865 frs-bus:OrdinaryShareClass1 2024-01-31 08977865 frs-bus:OrdinaryShareClass2 2023-01-01 2024-01-31 08977865 frs-bus:OrdinaryShareClass2 2022-12-31 08977865 frs-bus:OrdinaryShareClass2 2024-01-31 08977865 frs-bus:OrdinaryShareClass3 2023-01-01 2024-01-31 08977865 frs-bus:OrdinaryShareClass3 2022-12-31 08977865 frs-bus:OrdinaryShareClass3 2024-01-31 08977865 frs-bus:OrdinaryShareClass4 2023-01-01 2024-01-31 08977865 frs-bus:OrdinaryShareClass4 2022-12-31 08977865 frs-bus:OrdinaryShareClass4 2024-01-31 08977865 frs-bus:OrdinaryShareClass5 2023-01-01 2024-01-31 08977865 frs-bus:OrdinaryShareClass5 2022-12-31 08977865 frs-bus:OrdinaryShareClass5 2024-01-31 08977865 frs-bus:PreferenceShareClass1 2023-01-01 2024-01-31 08977865 frs-bus:PreferenceShareClass1 2022-12-31 08977865 frs-bus:PreferenceShareClass1 2024-01-31 08977865 frs-bus:PreferenceShareClass2 2023-01-01 2024-01-31 08977865 frs-bus:PreferenceShareClass2 2022-12-31 08977865 frs-bus:PreferenceShareClass2 2024-01-31 08977865 frs-bus:PreferenceShareClass3 2023-01-01 2024-01-31 08977865 frs-bus:PreferenceShareClass3 2022-12-31 08977865 frs-bus:PreferenceShareClass3 2024-01-31 08977865 frs-bus:PreferenceShareClass4 2023-01-01 2024-01-31 08977865 frs-bus:PreferenceShareClass4 2022-12-31 08977865 frs-bus:PreferenceShareClass4 2024-01-31 08977865 frs-bus:PreferenceShareClass5 2023-01-01 2024-01-31 08977865 frs-bus:PreferenceShareClass5 2022-12-31 08977865 frs-bus:PreferenceShareClass5 2024-01-31 08977865 1 2023-01-01 2024-01-31 08977865 1 2024-01-31 08977865 1 2023-01-01 2024-01-31 08977865 frs-core:LeasedAssets 2023-01-01 2024-01-31 08977865 frs-core:OwnedAssets 2023-01-01 2024-01-31 08977865 frs-core:CurrencyRisk 2023-01-01 2024-01-31 08977865 frs-core:MarketRisk 2023-01-01 2024-01-31 08977865 frs-core:InterestRateRisk 2023-01-01 2024-01-31 08977865 frs-core:DeferredTaxation 2023-01-01 2024-01-31 08977865 frs-core:DeferredTaxation 2022-12-31 08977865 frs-core:DeferredTaxation 2024-01-31 08977865 frs-core:OtherProvisionsContingentLiabilities 2023-01-01 2024-01-31 08977865 frs-core:OtherProvisionsContingentLiabilities 2022-12-31 08977865 frs-core:OtherProvisionsContingentLiabilities 2024-01-31 08977865 frs-core:ProvisionsDeferredTax 2024-01-31 08977865 frs-core:OtherDeferredTax 2024-01-31 08977865 frs-core:AcceleratedTaxDepreciationDeferredTax 2024-01-31 08977865 frs-core:TaxLossesCarry-forwardsDeferredTax 2024-01-31 08977865 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2024-01-31 08977865 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-01-01 2024-01-31 08977865 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-12-31 08977865 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-01-31 08977865 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-01-01 2024-01-31 08977865 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-12-31 08977865 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2024-01-31 08977865 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-01-01 2024-01-31 08977865 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-12-31 08977865 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2024-01-31 08977865 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2024-01-31 08977865 frs-core:RevaluationInvestmentPropertyDeferredTax 2024-01-31 08977865 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2024-01-31 08977865 frs-core:OtherPost-employmentBenefitsDeferredTax 2024-01-31 08977865 frs-core:Share-basedPaymentsDeferredTax 2024-01-31 08977865 frs-core:TaxCreditsDeferredTax 2024-01-31 08977865 frs-core:CostValuation 2022-12-31 08977865 frs-core:AdditionsToInvestments 2024-01-31 08977865 frs-core:DisposalsRepaymentsInvestments 2024-01-31 08977865 frs-core:RevaluationsIncreaseDecreaseInInvestments 2024-01-31 08977865 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2024-01-31 08977865 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2024-01-31 08977865 frs-core:OtherIncreaseDecreaseInInvestments 2024-01-31 08977865 frs-core:CostValuation 2024-01-31 08977865 frs-core:ProvisionsForImpairmentInvestments 2022-12-31 08977865 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-01-31 08977865 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2024-01-31 08977865 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2024-01-31 08977865 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2024-01-31 08977865 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2024-01-31 08977865 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-01-31 08977865 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-01-31 08977865 frs-core:ProvisionsForImpairmentInvestments 2024-01-31 08977865 frs-core:ListedExchangeTraded 2024-01-31 08977865 frs-core:ListedExchangeTraded 2022-12-31 08977865 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-12-31 08977865 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2024-01-31 08977865 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2024-01-31 08977865 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2024-01-31 08977865 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2024-01-31 08977865 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2024-01-31 08977865 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2024-01-31 08977865 frs-core:CostValuation frs-core:ListedExchangeTraded 2024-01-31 08977865 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 08977865 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-01-31 08977865 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-01-31 08977865 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-01-31 08977865 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-01-31 08977865 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2024-01-31 08977865 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-01-31 08977865 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-01-31 08977865 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-01-31 08977865 frs-core:UnlistedNon-exchangeTraded 2024-01-31 08977865 frs-core:UnlistedNon-exchangeTraded 2022-12-31 08977865 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-12-31 08977865 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2024-01-31 08977865 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2024-01-31 08977865 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2024-01-31 08977865 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2024-01-31 08977865 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2024-01-31 08977865 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2024-01-31 08977865 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-01-31 08977865 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 08977865 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-01-31 08977865 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-01-31 08977865 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-01-31 08977865 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-01-31 08977865 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2024-01-31 08977865 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-01-31 08977865 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-01-31 08977865 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-01-31 08977865 dpl-frs:CostSales 2023-01-01 2024-01-31 08977865 dpl-frs:CostSales 2022-12-31 08977865 dpl-frs:CostSales 2024-01-31 08977865 dpl-frs:DistributionCosts 2023-01-01 2024-01-31 08977865 dpl-frs:AdministrativeExpenses 2023-01-01 2024-01-31 08977865 frs-bus:Director1 2023-01-01 2024-01-31 08977865 frs-bus:Director1 2022-12-31 08977865 frs-bus:Director1 2024-01-31 08977865 frs-bus:Director2 2023-01-01 2024-01-31 08977865 frs-bus:Director2 2022-12-31 08977865 frs-bus:Director2 2024-01-31 08977865 1 2023-01-01 2024-01-31 08977865 frs-core:CurrentFinancialInstruments 1 2024-01-31 08977865 frs-core:Non-currentFinancialInstruments 1 2024-01-31 08977865 2 2023-01-01 2024-01-31 08977865 frs-core:CurrentFinancialInstruments 2 2024-01-31 08977865 frs-core:Non-currentFinancialInstruments 2 2024-01-31 08977865 3 2023-01-01 2024-01-31 08977865 frs-core:CurrentFinancialInstruments 3 2024-01-31 08977865 frs-core:Non-currentFinancialInstruments 3 2024-01-31 08977865 4 2023-01-01 2024-01-31 08977865 frs-core:CurrentFinancialInstruments 4 2024-01-31 08977865 frs-core:Non-currentFinancialInstruments 4 2024-01-31 08977865 5 2023-01-01 2024-01-31 08977865 frs-core:CurrentFinancialInstruments 5 2024-01-31 08977865 frs-core:Non-currentFinancialInstruments 5 2024-01-31 08977865 6 2023-01-01 2024-01-31 08977865 frs-core:CurrentFinancialInstruments 6 2024-01-31 08977865 frs-core:Non-currentFinancialInstruments 6 2024-01-31 08977865 7 2023-01-01 2024-01-31 08977865 frs-core:CurrentFinancialInstruments 7 2024-01-31 08977865 frs-core:Non-currentFinancialInstruments 7 2024-01-31 08977865 8 2023-01-01 2024-01-31 08977865 frs-core:CurrentFinancialInstruments 8 2024-01-31 08977865 frs-core:Non-currentFinancialInstruments 8 2024-01-31 08977865 9 2023-01-01 2024-01-31 08977865 frs-core:CurrentFinancialInstruments 9 2024-01-31 08977865 frs-core:Non-currentFinancialInstruments 9 2024-01-31 08977865 10 2023-01-01 2024-01-31 08977865 frs-core:CurrentFinancialInstruments 10 2024-01-31 08977865 frs-core:Non-currentFinancialInstruments 10 2024-01-31 08977865 11 2023-01-01 2024-01-31 08977865 frs-core:CurrentFinancialInstruments 11 2024-01-31 08977865 frs-core:Non-currentFinancialInstruments 11 2024-01-31 08977865 12 2023-01-01 2024-01-31 08977865 frs-core:CurrentFinancialInstruments 12 2024-01-31 08977865 frs-core:Non-currentFinancialInstruments 12 2024-01-31 08977865 13 2023-01-01 2024-01-31 08977865 frs-core:CurrentFinancialInstruments 13 2024-01-31 08977865 frs-core:Non-currentFinancialInstruments 13 2024-01-31 08977865 14 2023-01-01 2024-01-31 08977865 frs-core:CurrentFinancialInstruments 14 2024-01-31 08977865 frs-core:Non-currentFinancialInstruments 14 2024-01-31 08977865 15 2023-01-01 2024-01-31 08977865 frs-core:CurrentFinancialInstruments 15 2024-01-31 08977865 frs-core:Non-currentFinancialInstruments 15 2024-01-31 08977865 16 2023-01-01 2024-01-31 08977865 frs-core:CurrentFinancialInstruments 16 2024-01-31 08977865 frs-core:Non-currentFinancialInstruments 16 2024-01-31 08977865 17 2023-01-01 2024-01-31 08977865 frs-core:CurrentFinancialInstruments 17 2024-01-31 08977865 frs-core:Non-currentFinancialInstruments 17 2024-01-31 08977865 18 2023-01-01 2024-01-31 08977865 frs-core:CurrentFinancialInstruments 18 2024-01-31 08977865 frs-core:Non-currentFinancialInstruments 18 2024-01-31 08977865 19 2023-01-01 2024-01-31 08977865 frs-core:CurrentFinancialInstruments 19 2024-01-31 08977865 frs-core:Non-currentFinancialInstruments 19 2024-01-31 08977865 20 2023-01-01 2024-01-31 08977865 frs-core:CurrentFinancialInstruments 20 2024-01-31 08977865 frs-core:Non-currentFinancialInstruments 20 2024-01-31 08977865 dpl-frs:Item1 2023-01-01 2024-01-31 08977865 dpl-frs:Item1 2022-12-31 08977865 dpl-frs:Item1 2024-01-31 08977865 dpl-frs:CostSales dpl-frs:Item1 2023-01-01 2024-01-31 08977865 dpl-frs:CostSales dpl-frs:Item1 2022-12-31 08977865 dpl-frs:CostSales dpl-frs:Item1 2024-01-31 08977865 dpl-frs:DistributionCosts dpl-frs:Item1 2023-01-01 2024-01-31 08977865 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2023-01-01 2024-01-31 08977865 dpl-frs:Item2 2023-01-01 2024-01-31 08977865 dpl-frs:Item2 2022-12-31 08977865 dpl-frs:Item2 2024-01-31 08977865 dpl-frs:CostSales dpl-frs:Item2 2023-01-01 2024-01-31 08977865 dpl-frs:CostSales dpl-frs:Item2 2022-12-31 08977865 dpl-frs:CostSales dpl-frs:Item2 2024-01-31 08977865 dpl-frs:DistributionCosts dpl-frs:Item2 2023-01-01 2024-01-31 08977865 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2023-01-01 2024-01-31 08977865 dpl-frs:Item3 2023-01-01 2024-01-31 08977865 dpl-frs:Item3 2022-12-31 08977865 dpl-frs:Item3 2024-01-31 08977865 dpl-frs:CostSales dpl-frs:Item3 2023-01-01 2024-01-31 08977865 dpl-frs:CostSales dpl-frs:Item3 2022-12-31 08977865 dpl-frs:CostSales dpl-frs:Item3 2024-01-31 08977865 dpl-frs:DistributionCosts dpl-frs:Item3 2023-01-01 2024-01-31 08977865 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2023-01-01 2024-01-31 08977865 dpl-frs:Item4 2023-01-01 2024-01-31 08977865 dpl-frs:Item4 2022-12-31 08977865 dpl-frs:Item4 2024-01-31 08977865 dpl-frs:CostSales dpl-frs:Item4 2023-01-01 2024-01-31 08977865 dpl-frs:CostSales dpl-frs:Item4 2022-12-31 08977865 dpl-frs:CostSales dpl-frs:Item4 2024-01-31 08977865 dpl-frs:DistributionCosts dpl-frs:Item4 2023-01-01 2024-01-31 08977865 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2023-01-01 2024-01-31 08977865 dpl-frs:Item5 2023-01-01 2024-01-31 08977865 dpl-frs:Item5 2022-12-31 08977865 dpl-frs:Item5 2024-01-31 08977865 dpl-frs:CostSales dpl-frs:Item5 2023-01-01 2024-01-31 08977865 dpl-frs:CostSales dpl-frs:Item5 2022-12-31 08977865 dpl-frs:CostSales dpl-frs:Item5 2024-01-31 08977865 dpl-frs:DistributionCosts dpl-frs:Item5 2023-01-01 2024-01-31 08977865 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2023-01-01 2024-01-31 08977865 dpl-frs:Item6 2023-01-01 2024-01-31 08977865 dpl-frs:Item6 2022-12-31 08977865 dpl-frs:Item6 2024-01-31 08977865 dpl-frs:CostSales dpl-frs:Item6 2023-01-01 2024-01-31 08977865 dpl-frs:CostSales dpl-frs:Item6 2022-12-31 08977865 dpl-frs:CostSales dpl-frs:Item6 2024-01-31 08977865 dpl-frs:DistributionCosts dpl-frs:Item6 2023-01-01 2024-01-31 08977865 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2023-01-01 2024-01-31 08977865 dpl-frs:Item7 2023-01-01 2024-01-31 08977865 dpl-frs:Item7 2022-12-31 08977865 dpl-frs:Item7 2024-01-31 08977865 dpl-frs:CostSales dpl-frs:Item7 2023-01-01 2024-01-31 08977865 dpl-frs:CostSales dpl-frs:Item7 2022-12-31 08977865 dpl-frs:CostSales dpl-frs:Item7 2024-01-31 08977865 dpl-frs:DistributionCosts dpl-frs:Item7 2023-01-01 2024-01-31 08977865 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2023-01-01 2024-01-31 08977865 dpl-frs:Item8 2023-01-01 2024-01-31 08977865 dpl-frs:Item8 2022-12-31 08977865 dpl-frs:Item8 2024-01-31 08977865 dpl-frs:CostSales dpl-frs:Item8 2023-01-01 2024-01-31 08977865 dpl-frs:CostSales dpl-frs:Item8 2022-12-31 08977865 dpl-frs:CostSales dpl-frs:Item8 2024-01-31 08977865 dpl-frs:DistributionCosts dpl-frs:Item8 2023-01-01 2024-01-31 08977865 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2023-01-01 2024-01-31 08977865 dpl-frs:Item9 2023-01-01 2024-01-31 08977865 dpl-frs:Item9 2022-12-31 08977865 dpl-frs:Item9 2024-01-31 08977865 dpl-frs:CostSales dpl-frs:Item9 2023-01-01 2024-01-31 08977865 dpl-frs:CostSales dpl-frs:Item9 2022-12-31 08977865 dpl-frs:CostSales dpl-frs:Item9 2024-01-31 08977865 dpl-frs:DistributionCosts dpl-frs:Item9 2023-01-01 2024-01-31 08977865 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2023-01-01 2024-01-31 08977865 dpl-frs:Item10 2023-01-01 2024-01-31 08977865 dpl-frs:Item10 2022-12-31 08977865 dpl-frs:Item10 2024-01-31 08977865 dpl-frs:CostSales dpl-frs:Item10 2023-01-01 2024-01-31 08977865 dpl-frs:CostSales dpl-frs:Item10 2022-12-31 08977865 dpl-frs:CostSales dpl-frs:Item10 2024-01-31 08977865 dpl-frs:DistributionCosts dpl-frs:Item10 2023-01-01 2024-01-31 08977865 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2023-01-01 2024-01-31 08977865 dpl-frs:Item11 2023-01-01 2024-01-31 08977865 dpl-frs:Item11 2022-12-31 08977865 dpl-frs:Item11 2024-01-31 08977865 dpl-frs:CostSales dpl-frs:Item11 2023-01-01 2024-01-31 08977865 dpl-frs:CostSales dpl-frs:Item11 2022-12-31 08977865 dpl-frs:CostSales dpl-frs:Item11 2024-01-31 08977865 dpl-frs:DistributionCosts dpl-frs:Item11 2023-01-01 2024-01-31 08977865 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2023-01-01 2024-01-31 08977865 dpl-frs:Item12 2023-01-01 2024-01-31 08977865 dpl-frs:Item12 2022-12-31 08977865 dpl-frs:Item12 2024-01-31 08977865 dpl-frs:CostSales dpl-frs:Item12 2023-01-01 2024-01-31 08977865 dpl-frs:CostSales dpl-frs:Item12 2022-12-31 08977865 dpl-frs:CostSales dpl-frs:Item12 2024-01-31 08977865 dpl-frs:DistributionCosts dpl-frs:Item12 2023-01-01 2024-01-31 08977865 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2023-01-01 2024-01-31 08977865 1 2023-01-01 2024-01-31 08977865 frs-countries:EnglandWales 2023-01-01 2024-01-31 08977865 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-12-31 08977865 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-12-31 08977865 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-12-31 08977865 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-12-31 08977865 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-01-01 2022-12-31 08977865 frs-core:AllSubsidiaries 2022-01-01 2022-12-31 08977865 frs-core:KeyManagementPersonnel 2022-01-01 2022-12-31 08977865 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-01-01 2022-12-31 08977865 frs-core:OtherRelatedParties 2022-01-01 2022-12-31 08977865 2021-12-31 08977865 2022-12-31 08977865 2022-01-01 2022-12-31 08977865 frs-core:CurrentFinancialInstruments 2022-12-31 08977865 frs-core:CurrentFinancialInstruments 2022-01-01 2022-12-31 08977865 frs-core:Non-currentFinancialInstruments 2022-12-31 08977865 frs-core:Non-currentFinancialInstruments 2022-01-01 2022-12-31 08977865 frs-core:CurrentFinancialInstruments 2022-01-01 2022-12-31 08977865 frs-core:CurrentFinancialInstruments 2022-12-31 08977865 frs-core:AfterOneYear 2022-01-01 2022-12-31 08977865 frs-core:BetweenOneFiveYears 2022-01-01 2022-12-31 08977865 frs-core:BetweenOneFiveYears 2022-12-31 08977865 frs-core:ComputerEquipment 2022-12-31 08977865 frs-core:ComputerEquipment 2022-01-01 2022-12-31 08977865 frs-core:ComputerEquipment 2021-12-31 08977865 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-12-31 08977865 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-01-01 2022-12-31 08977865 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-12-31 08977865 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-12-31 08977865 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-01-01 2022-12-31 08977865 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-12-31 08977865 frs-core:FurnitureFittings 2022-12-31 08977865 frs-core:FurnitureFittings 2022-01-01 2022-12-31 08977865 frs-core:FurnitureFittings 2021-12-31 08977865 frs-core:NetGoodwill 2022-12-31 08977865 frs-core:NetGoodwill 2022-01-01 2022-12-31 08977865 frs-core:NetGoodwill 2021-12-31 08977865 frs-core:InvestmentPropertyIncludedWithinPPE 2022-12-31 08977865 frs-core:InvestmentPropertyIncludedWithinPPE 2022-01-01 2022-12-31 08977865 frs-core:InvestmentPropertyIncludedWithinPPE 2021-12-31 08977865 frs-core:LandBuildings 2022-12-31 08977865 frs-core:LandBuildings 2022-01-01 2022-12-31 08977865 frs-core:LandBuildings 2021-12-31 08977865 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-12-31 08977865 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-01-01 2022-12-31 08977865 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-12-31 08977865 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-12-31 08977865 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-01-01 2022-12-31 08977865 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-12-31 08977865 frs-core:MoreThanFiveYears 2022-01-01 2022-12-31 08977865 frs-core:MoreThanFiveYears 2022-12-31 08977865 frs-core:MotorVehicles 2022-12-31 08977865 frs-core:MotorVehicles 2022-01-01 2022-12-31 08977865 frs-core:MotorVehicles 2021-12-31 08977865 frs-core:OtherResidualIntangibleAssets 2022-12-31 08977865 frs-core:OtherResidualIntangibleAssets 2022-01-01 2022-12-31 08977865 frs-core:OtherResidualIntangibleAssets 2021-12-31 08977865 frs-core:PlantMachinery 2022-12-31 08977865 frs-core:PlantMachinery 2022-01-01 2022-12-31 08977865 frs-core:PlantMachinery 2021-12-31 08977865 frs-core:Secured 2022-12-31 08977865 frs-core:Unsecured 2022-12-31 08977865 frs-core:WithinOneYear 2022-01-01 2022-12-31 08977865 frs-core:WithinOneYear 2022-12-31 08977865 frs-core:CapitalRedemptionReserve 2022-01-01 2022-12-31 08977865 frs-core:CapitalRedemptionReserve 2021-12-31 08977865 frs-core:CapitalRedemptionReserve 2022-12-31 08977865 frs-core:OtherReservesSubtotal 2022-01-01 2022-12-31 08977865 frs-core:OtherReservesSubtotal 2021-12-31 08977865 frs-core:OtherReservesSubtotal 2022-12-31 08977865 frs-core:RevaluationReserve 2022-01-01 2022-12-31 08977865 frs-core:RevaluationReserve 2021-12-31 08977865 frs-core:RevaluationReserve 2022-12-31 08977865 frs-core:SharePremium 2022-01-01 2022-12-31 08977865 frs-core:SharePremium 2021-12-31 08977865 frs-core:SharePremium 2022-12-31 08977865 frs-core:ShareCapital 2022-01-01 2022-12-31 08977865 frs-core:ShareCapital 2021-12-31 08977865 frs-core:ShareCapital 2022-12-31 08977865 frs-core:RetainedEarningsAccumulatedLosses 2022-01-01 2022-12-31 08977865 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-12-31 08977865 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31 08977865 frs-core:RetainedEarningsAccumulatedLosses 2021-12-31 08977865 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31 08977865 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-12-31 08977865 frs-countries:UnitedKingdom 2022-01-01 2022-12-31 08977865 frs-countries:Europe 2022-01-01 2022-12-31 08977865 frs-countries:NorthAmerica 2022-01-01 2022-12-31 08977865 frs-countries:SouthAmerica 2022-01-01 2022-12-31 08977865 frs-countries:Asia 2022-01-01 2022-12-31 08977865 frs-countries:RestWorldOutsideUK 2022-01-01 2022-12-31 08977865 frs-bus:HighestPaidDirector 2022-01-01 2022-12-31 08977865 frs-bus:PrivateLimitedCompanyLtd 2022-01-01 2022-12-31 08977865 frs-bus:CompanyLimitedByGuarantee 2022-01-01 2022-12-31 08977865 frs-bus:LimitedLiabilityPartnershipLLP 2022-01-01 2022-12-31 08977865 frs-bus:LimitedLiabilityPartnershipsSORP 2022-01-01 2022-12-31 08977865 frs-bus:FullAccounts 2022-01-01 2022-12-31 08977865 frs-bus:FilletedAccounts 2022-01-01 2022-12-31 08977865 frs-bus:AbridgedAccounts 2022-01-01 2022-12-31 08977865 frs-bus:FRS102 2022-01-01 2022-12-31 08977865 frs-bus:MediumEntities 2022-01-01 2022-12-31 08977865 frs-bus:SmallEntities 2022-01-01 2022-12-31 08977865 frs-bus:EntityHasNeverTraded 2022-01-01 2022-12-31 08977865 frs-bus:EntityNoLongerTradingButTradedInPast 2022-01-01 2022-12-31 08977865 frs-bus:Audited 2022-01-01 2022-12-31 08977865 frs-bus:AuditExempt-NoAccountantsReport 2022-01-01 2022-12-31 08977865 frs-bus:AuditExemptWithAccountantsReport 2022-01-01 2022-12-31 08977865 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-01-01 2022-12-31 08977865 frs-bus:LargeCompaniesRegimeForAccounts 2022-01-01 2022-12-31 08977865 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-01-01 2022-12-31 08977865 frs-bus:SmallCompaniesRegimeForAccounts 2022-01-01 2022-12-31 08977865 frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-01-01 2022-12-31 08977865 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-01-01 2022-12-31 08977865 frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-01-01 2022-12-31 08977865 frs-bus:OrdinaryShareClass1 2022-01-01 2022-12-31 08977865 frs-bus:OrdinaryShareClass1 2021-12-31 08977865 frs-bus:OrdinaryShareClass1 2022-12-31 08977865 frs-bus:OrdinaryShareClass2 2022-01-01 2022-12-31 08977865 frs-bus:OrdinaryShareClass2 2021-12-31 08977865 frs-bus:OrdinaryShareClass2 2022-12-31 08977865 frs-bus:OrdinaryShareClass3 2022-01-01 2022-12-31 08977865 frs-bus:OrdinaryShareClass3 2021-12-31 08977865 frs-bus:OrdinaryShareClass3 2022-12-31 08977865 frs-bus:OrdinaryShareClass4 2022-01-01 2022-12-31 08977865 frs-bus:OrdinaryShareClass4 2021-12-31 08977865 frs-bus:OrdinaryShareClass4 2022-12-31 08977865 frs-bus:OrdinaryShareClass5 2022-01-01 2022-12-31 08977865 frs-bus:OrdinaryShareClass5 2021-12-31 08977865 frs-bus:OrdinaryShareClass5 2022-12-31 08977865 frs-bus:PreferenceShareClass1 2022-01-01 2022-12-31 08977865 frs-bus:PreferenceShareClass1 2021-12-31 08977865 frs-bus:PreferenceShareClass1 2022-12-31 08977865 frs-bus:PreferenceShareClass2 2022-01-01 2022-12-31 08977865 frs-bus:PreferenceShareClass2 2021-12-31 08977865 frs-bus:PreferenceShareClass2 2022-12-31 08977865 frs-bus:PreferenceShareClass3 2022-01-01 2022-12-31 08977865 frs-bus:PreferenceShareClass3 2021-12-31 08977865 frs-bus:PreferenceShareClass3 2022-12-31 08977865 frs-bus:PreferenceShareClass4 2022-01-01 2022-12-31 08977865 frs-bus:PreferenceShareClass4 2021-12-31 08977865 frs-bus:PreferenceShareClass4 2022-12-31 08977865 frs-bus:PreferenceShareClass5 2022-01-01 2022-12-31 08977865 frs-bus:PreferenceShareClass5 2021-12-31 08977865 frs-bus:PreferenceShareClass5 2022-12-31 08977865 1 2022-01-01 2022-12-31 08977865 1 2022-12-31 08977865 1 2022-01-01 2022-12-31 08977865 frs-core:LeasedAssets 2022-01-01 2022-12-31 08977865 frs-core:OwnedAssets 2022-01-01 2022-12-31 08977865 frs-core:CurrencyRisk 2022-01-01 2022-12-31 08977865 frs-core:MarketRisk 2022-01-01 2022-12-31 08977865 frs-core:InterestRateRisk 2022-01-01 2022-12-31 08977865 frs-core:DeferredTaxation 2022-01-01 2022-12-31 08977865 frs-core:DeferredTaxation 2021-12-31 08977865 frs-core:DeferredTaxation 2022-12-31 08977865 frs-core:OtherProvisionsContingentLiabilities 2022-01-01 2022-12-31 08977865 frs-core:OtherProvisionsContingentLiabilities 2021-12-31 08977865 frs-core:OtherProvisionsContingentLiabilities 2022-12-31 08977865 frs-core:ProvisionsDeferredTax 2022-12-31 08977865 frs-core:OtherDeferredTax 2022-12-31 08977865 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-12-31 08977865 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-12-31 08977865 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-12-31 08977865 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-01-01 2022-12-31 08977865 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-12-31 08977865 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-12-31 08977865 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-01-01 2022-12-31 08977865 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-12-31 08977865 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-12-31 08977865 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-01-01 2022-12-31 08977865 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-12-31 08977865 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-12-31 08977865 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-12-31 08977865 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-12-31 08977865 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-12-31 08977865 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-12-31 08977865 frs-core:Share-basedPaymentsDeferredTax 2022-12-31 08977865 frs-core:TaxCreditsDeferredTax 2022-12-31 08977865 frs-core:CostValuation 2021-12-31 08977865 frs-core:AdditionsToInvestments 2022-12-31 08977865 frs-core:DisposalsRepaymentsInvestments 2022-12-31 08977865 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-12-31 08977865 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-12-31 08977865 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-12-31 08977865 frs-core:OtherIncreaseDecreaseInInvestments 2022-12-31 08977865 frs-core:CostValuation 2022-12-31 08977865 frs-core:ProvisionsForImpairmentInvestments 2021-12-31 08977865 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-12-31 08977865 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-12-31 08977865 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-12-31 08977865 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-12-31 08977865 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-12-31 08977865 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-12-31 08977865 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-12-31 08977865 frs-core:ProvisionsForImpairmentInvestments 2022-12-31 08977865 frs-core:ListedExchangeTraded 2022-12-31 08977865 frs-core:ListedExchangeTraded 2021-12-31 08977865 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-12-31 08977865 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-12-31 08977865 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-12-31 08977865 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-12-31 08977865 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-12-31 08977865 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-12-31 08977865 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-12-31 08977865 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-12-31 08977865 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 08977865 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 08977865 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 08977865 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 08977865 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 08977865 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-12-31 08977865 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 08977865 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 08977865 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 08977865 frs-core:UnlistedNon-exchangeTraded 2022-12-31 08977865 frs-core:UnlistedNon-exchangeTraded 2021-12-31 08977865 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-12-31 08977865 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 08977865 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 08977865 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 08977865 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 08977865 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 08977865 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 08977865 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-12-31 08977865 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 08977865 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 08977865 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 08977865 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 08977865 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 08977865 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-12-31 08977865 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 08977865 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 08977865 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 08977865 dpl-frs:CostSales 2022-01-01 2022-12-31 08977865 dpl-frs:CostSales 2021-12-31 08977865 dpl-frs:CostSales 2022-12-31 08977865 dpl-frs:DistributionCosts 2022-01-01 2022-12-31 08977865 dpl-frs:AdministrativeExpenses 2022-01-01 2022-12-31 08977865 frs-bus:Director1 2022-01-01 2022-12-31 08977865 frs-bus:Director1 2021-12-31 08977865 frs-bus:Director1 2022-12-31 08977865 frs-bus:Director2 2022-01-01 2022-12-31 08977865 frs-bus:Director2 2021-12-31 08977865 frs-bus:Director2 2022-12-31 08977865 1 2022-01-01 2022-12-31 08977865 frs-core:CurrentFinancialInstruments 1 2022-12-31 08977865 frs-core:Non-currentFinancialInstruments 1 2022-12-31 08977865 2 2022-01-01 2022-12-31 08977865 frs-core:CurrentFinancialInstruments 2 2022-12-31 08977865 frs-core:Non-currentFinancialInstruments 2 2022-12-31 08977865 3 2022-01-01 2022-12-31 08977865 frs-core:CurrentFinancialInstruments 3 2022-12-31 08977865 frs-core:Non-currentFinancialInstruments 3 2022-12-31 08977865 4 2022-01-01 2022-12-31 08977865 frs-core:CurrentFinancialInstruments 4 2022-12-31 08977865 frs-core:Non-currentFinancialInstruments 4 2022-12-31 08977865 5 2022-01-01 2022-12-31 08977865 frs-core:CurrentFinancialInstruments 5 2022-12-31 08977865 frs-core:Non-currentFinancialInstruments 5 2022-12-31 08977865 6 2022-01-01 2022-12-31 08977865 frs-core:CurrentFinancialInstruments 6 2022-12-31 08977865 frs-core:Non-currentFinancialInstruments 6 2022-12-31 08977865 7 2022-01-01 2022-12-31 08977865 frs-core:CurrentFinancialInstruments 7 2022-12-31 08977865 frs-core:Non-currentFinancialInstruments 7 2022-12-31 08977865 8 2022-01-01 2022-12-31 08977865 frs-core:CurrentFinancialInstruments 8 2022-12-31 08977865 frs-core:Non-currentFinancialInstruments 8 2022-12-31 08977865 9 2022-01-01 2022-12-31 08977865 frs-core:CurrentFinancialInstruments 9 2022-12-31 08977865 frs-core:Non-currentFinancialInstruments 9 2022-12-31 08977865 10 2022-01-01 2022-12-31 08977865 frs-core:CurrentFinancialInstruments 10 2022-12-31 08977865 frs-core:Non-currentFinancialInstruments 10 2022-12-31 08977865 11 2022-01-01 2022-12-31 08977865 frs-core:CurrentFinancialInstruments 11 2022-12-31 08977865 frs-core:Non-currentFinancialInstruments 11 2022-12-31 08977865 12 2022-01-01 2022-12-31 08977865 frs-core:CurrentFinancialInstruments 12 2022-12-31 08977865 frs-core:Non-currentFinancialInstruments 12 2022-12-31 08977865 13 2022-01-01 2022-12-31 08977865 frs-core:CurrentFinancialInstruments 13 2022-12-31 08977865 frs-core:Non-currentFinancialInstruments 13 2022-12-31 08977865 14 2022-01-01 2022-12-31 08977865 frs-core:CurrentFinancialInstruments 14 2022-12-31 08977865 frs-core:Non-currentFinancialInstruments 14 2022-12-31 08977865 15 2022-01-01 2022-12-31 08977865 frs-core:CurrentFinancialInstruments 15 2022-12-31 08977865 frs-core:Non-currentFinancialInstruments 15 2022-12-31 08977865 16 2022-01-01 2022-12-31 08977865 frs-core:CurrentFinancialInstruments 16 2022-12-31 08977865 frs-core:Non-currentFinancialInstruments 16 2022-12-31 08977865 17 2022-01-01 2022-12-31 08977865 frs-core:CurrentFinancialInstruments 17 2022-12-31 08977865 frs-core:Non-currentFinancialInstruments 17 2022-12-31 08977865 18 2022-01-01 2022-12-31 08977865 frs-core:CurrentFinancialInstruments 18 2022-12-31 08977865 frs-core:Non-currentFinancialInstruments 18 2022-12-31 08977865 19 2022-01-01 2022-12-31 08977865 frs-core:CurrentFinancialInstruments 19 2022-12-31 08977865 frs-core:Non-currentFinancialInstruments 19 2022-12-31 08977865 20 2022-01-01 2022-12-31 08977865 frs-core:CurrentFinancialInstruments 20 2022-12-31 08977865 frs-core:Non-currentFinancialInstruments 20 2022-12-31 08977865 dpl-frs:Item1 2022-01-01 2022-12-31 08977865 dpl-frs:Item1 2021-12-31 08977865 dpl-frs:Item1 2022-12-31 08977865 dpl-frs:CostSales dpl-frs:Item1 2022-01-01 2022-12-31 08977865 dpl-frs:CostSales dpl-frs:Item1 2021-12-31 08977865 dpl-frs:CostSales dpl-frs:Item1 2022-12-31 08977865 dpl-frs:DistributionCosts dpl-frs:Item1 2022-01-01 2022-12-31 08977865 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-01-01 2022-12-31 08977865 dpl-frs:Item2 2022-01-01 2022-12-31 08977865 dpl-frs:Item2 2021-12-31 08977865 dpl-frs:Item2 2022-12-31 08977865 dpl-frs:CostSales dpl-frs:Item2 2022-01-01 2022-12-31 08977865 dpl-frs:CostSales dpl-frs:Item2 2021-12-31 08977865 dpl-frs:CostSales dpl-frs:Item2 2022-12-31 08977865 dpl-frs:DistributionCosts dpl-frs:Item2 2022-01-01 2022-12-31 08977865 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-01-01 2022-12-31 08977865 dpl-frs:Item3 2022-01-01 2022-12-31 08977865 dpl-frs:Item3 2021-12-31 08977865 dpl-frs:Item3 2022-12-31 08977865 dpl-frs:CostSales dpl-frs:Item3 2022-01-01 2022-12-31 08977865 dpl-frs:CostSales dpl-frs:Item3 2021-12-31 08977865 dpl-frs:CostSales dpl-frs:Item3 2022-12-31 08977865 dpl-frs:DistributionCosts dpl-frs:Item3 2022-01-01 2022-12-31 08977865 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-01-01 2022-12-31 08977865 dpl-frs:Item4 2022-01-01 2022-12-31 08977865 dpl-frs:Item4 2021-12-31 08977865 dpl-frs:Item4 2022-12-31 08977865 dpl-frs:CostSales dpl-frs:Item4 2022-01-01 2022-12-31 08977865 dpl-frs:CostSales dpl-frs:Item4 2021-12-31 08977865 dpl-frs:CostSales dpl-frs:Item4 2022-12-31 08977865 dpl-frs:DistributionCosts dpl-frs:Item4 2022-01-01 2022-12-31 08977865 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-01-01 2022-12-31 08977865 dpl-frs:Item5 2022-01-01 2022-12-31 08977865 dpl-frs:Item5 2021-12-31 08977865 dpl-frs:Item5 2022-12-31 08977865 dpl-frs:CostSales dpl-frs:Item5 2022-01-01 2022-12-31 08977865 dpl-frs:CostSales dpl-frs:Item5 2021-12-31 08977865 dpl-frs:CostSales dpl-frs:Item5 2022-12-31 08977865 dpl-frs:DistributionCosts dpl-frs:Item5 2022-01-01 2022-12-31 08977865 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-01-01 2022-12-31 08977865 dpl-frs:Item6 2022-01-01 2022-12-31 08977865 dpl-frs:Item6 2021-12-31 08977865 dpl-frs:Item6 2022-12-31 08977865 dpl-frs:CostSales dpl-frs:Item6 2022-01-01 2022-12-31 08977865 dpl-frs:CostSales dpl-frs:Item6 2021-12-31 08977865 dpl-frs:CostSales dpl-frs:Item6 2022-12-31 08977865 dpl-frs:DistributionCosts dpl-frs:Item6 2022-01-01 2022-12-31 08977865 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-01-01 2022-12-31 08977865 dpl-frs:Item7 2022-01-01 2022-12-31 08977865 dpl-frs:Item7 2021-12-31 08977865 dpl-frs:Item7 2022-12-31 08977865 dpl-frs:CostSales dpl-frs:Item7 2022-01-01 2022-12-31 08977865 dpl-frs:CostSales dpl-frs:Item7 2021-12-31 08977865 dpl-frs:CostSales dpl-frs:Item7 2022-12-31 08977865 dpl-frs:DistributionCosts dpl-frs:Item7 2022-01-01 2022-12-31 08977865 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-01-01 2022-12-31 08977865 dpl-frs:Item8 2022-01-01 2022-12-31 08977865 dpl-frs:Item8 2021-12-31 08977865 dpl-frs:Item8 2022-12-31 08977865 dpl-frs:CostSales dpl-frs:Item8 2022-01-01 2022-12-31 08977865 dpl-frs:CostSales dpl-frs:Item8 2021-12-31 08977865 dpl-frs:CostSales dpl-frs:Item8 2022-12-31 08977865 dpl-frs:DistributionCosts dpl-frs:Item8 2022-01-01 2022-12-31 08977865 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-01-01 2022-12-31 08977865 dpl-frs:Item9 2022-01-01 2022-12-31 08977865 dpl-frs:Item9 2021-12-31 08977865 dpl-frs:Item9 2022-12-31 08977865 dpl-frs:CostSales dpl-frs:Item9 2022-01-01 2022-12-31 08977865 dpl-frs:CostSales dpl-frs:Item9 2021-12-31 08977865 dpl-frs:CostSales dpl-frs:Item9 2022-12-31 08977865 dpl-frs:DistributionCosts dpl-frs:Item9 2022-01-01 2022-12-31 08977865 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-01-01 2022-12-31 08977865 dpl-frs:Item10 2022-01-01 2022-12-31 08977865 dpl-frs:Item10 2021-12-31 08977865 dpl-frs:Item10 2022-12-31 08977865 dpl-frs:CostSales dpl-frs:Item10 2022-01-01 2022-12-31 08977865 dpl-frs:CostSales dpl-frs:Item10 2021-12-31 08977865 dpl-frs:CostSales dpl-frs:Item10 2022-12-31 08977865 dpl-frs:DistributionCosts dpl-frs:Item10 2022-01-01 2022-12-31 08977865 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-01-01 2022-12-31 08977865 dpl-frs:Item11 2022-01-01 2022-12-31 08977865 dpl-frs:Item11 2021-12-31 08977865 dpl-frs:Item11 2022-12-31 08977865 dpl-frs:CostSales dpl-frs:Item11 2022-01-01 2022-12-31 08977865 dpl-frs:CostSales dpl-frs:Item11 2021-12-31 08977865 dpl-frs:CostSales dpl-frs:Item11 2022-12-31 08977865 dpl-frs:DistributionCosts dpl-frs:Item11 2022-01-01 2022-12-31 08977865 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-01-01 2022-12-31 08977865 dpl-frs:Item12 2022-01-01 2022-12-31 08977865 dpl-frs:Item12 2021-12-31 08977865 dpl-frs:Item12 2022-12-31 08977865 dpl-frs:CostSales dpl-frs:Item12 2022-01-01 2022-12-31 08977865 dpl-frs:CostSales dpl-frs:Item12 2021-12-31 08977865 dpl-frs:CostSales dpl-frs:Item12 2022-12-31 08977865 dpl-frs:DistributionCosts dpl-frs:Item12 2022-01-01 2022-12-31 08977865 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-01-01 2022-12-31 08977865 1 2022-01-01 2022-12-31 08977865 frs-countries:EnglandWales 2022-01-01 2022-12-31
Registered number: 08977865
Super Punk Creative Ltd
Unaudited ABRIDGED Financial Statements
For the Period 1 January 2023 to 31 January 2024
Unaudited Financial Statements
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—4
Page 1
Abridged Balance Sheet
Registered number: 08977865
31 January 2024 31 December 2022
Notes £ £ £ £
FIXED ASSETS
Investments 4 - 1
- 1
CURRENT ASSETS
Debtors 1 45,867
1 45,867
NET CURRENT ASSETS (LIABILITIES) 1 45,867
TOTAL ASSETS LESS CURRENT LIABILITIES 1 45,868
Creditors: Amounts Falling Due After More Than One Year (1 ) (1 )
NET ASSETS - 45,867
CAPITAL AND RESERVES
Called up share capital 1 1
Profit and Loss Account (1 ) 45,866
SHAREHOLDERS' FUNDS - 45,867
Page 1
Page 2
For the period ending 31 January 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 January 2024 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr George Alexander
Director
1 February 2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
Super Punk Creative Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08977865 . The registered office is Cornpark Cottage, Leek Road, Upper Mayfield, Ashbourne, DE6 2HR.
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. Financial Instruments
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

3. Average Number of Employees
Average number of employees, including directors, during the period was:
31 January 2024 31 December 2022
Directors 2 2
2 2
4. Investments
Total
£
Cost
As at 1 January 2023 1
Disposals (1 )
As at 31 January 2024 -
Provision
As at 1 January 2023 -
As at 31 January 2024 -
Net Book Value
As at 31 January 2024 -
As at 1 January 2023 1
The investments represent holdings in subsidiaries:
Super Punk Games Limited, a company incorporated in England & Wales.
1,000 Ordinary £0.001 shares representing 100% of the share capital of the company.
In January 2024, the company distributed all of its reserves to Super Punk Creative Limited.  An application will be made to strike Super Punk Games Limited off the register of companies maintained by Companies House.
Page 3
Page 4
5. Dividends
31 January 2024 31 December 2022
£ £
On equity shares:
Interim dividend paid 50,298 -
50,298 -
6. Post Balance Sheet Events
The directors intend to apply for the company to be struck off the register of companies maintained by Companies House.
Page 4