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 09106080 Mr Joseph KAMINJA Mr JOSEPH KAMINJA iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09106080 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-06-30 09106080 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-06-30 09106080 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-06-30 09106080 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-06-30 09106080 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-07-01 2023-06-30 09106080 frs-core:AllSubsidiaries 2022-07-01 2023-06-30 09106080 frs-core:KeyManagementPersonnel 2022-07-01 2023-06-30 09106080 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-07-01 2023-06-30 09106080 frs-core:OtherRelatedParties 2022-07-01 2023-06-30 09106080 2022-06-30 09106080 2023-06-30 09106080 2022-07-01 2023-06-30 09106080 frs-core:CurrentFinancialInstruments 2023-06-30 09106080 frs-core:CurrentFinancialInstruments 2022-07-01 2023-06-30 09106080 frs-core:Non-currentFinancialInstruments 2023-06-30 09106080 frs-core:Non-currentFinancialInstruments 2022-07-01 2023-06-30 09106080 frs-core:CurrentFinancialInstruments 2022-07-01 2023-06-30 09106080 frs-core:CurrentFinancialInstruments 2023-06-30 09106080 frs-core:AfterOneYear 2022-07-01 2023-06-30 09106080 frs-core:BetweenOneFiveYears 2022-07-01 2023-06-30 09106080 frs-core:BetweenOneFiveYears 2023-06-30 09106080 frs-core:ComputerEquipment 2023-06-30 09106080 frs-core:ComputerEquipment 2022-07-01 2023-06-30 09106080 frs-core:ComputerEquipment 2022-06-30 09106080 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-06-30 09106080 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-07-01 2023-06-30 09106080 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-06-30 09106080 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-06-30 09106080 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-07-01 2023-06-30 09106080 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-06-30 09106080 frs-core:FurnitureFittings 2023-06-30 09106080 frs-core:FurnitureFittings 2022-07-01 2023-06-30 09106080 frs-core:FurnitureFittings 2022-06-30 09106080 frs-core:NetGoodwill 2023-06-30 09106080 frs-core:NetGoodwill 2022-07-01 2023-06-30 09106080 frs-core:NetGoodwill 2022-06-30 09106080 frs-core:InvestmentPropertyIncludedWithinPPE 2023-06-30 09106080 frs-core:InvestmentPropertyIncludedWithinPPE 2022-07-01 2023-06-30 09106080 frs-core:InvestmentPropertyIncludedWithinPPE 2022-06-30 09106080 frs-core:LandBuildings 2023-06-30 09106080 frs-core:LandBuildings 2022-07-01 2023-06-30 09106080 frs-core:LandBuildings 2022-06-30 09106080 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-06-30 09106080 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-07-01 2023-06-30 09106080 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-06-30 09106080 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-06-30 09106080 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-07-01 2023-06-30 09106080 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-06-30 09106080 frs-core:MoreThanFiveYears 2022-07-01 2023-06-30 09106080 frs-core:MoreThanFiveYears 2023-06-30 09106080 frs-core:MotorVehicles 2023-06-30 09106080 frs-core:MotorVehicles 2022-07-01 2023-06-30 09106080 frs-core:MotorVehicles 2022-06-30 09106080 frs-core:OtherResidualIntangibleAssets 2023-06-30 09106080 frs-core:OtherResidualIntangibleAssets 2022-07-01 2023-06-30 09106080 frs-core:OtherResidualIntangibleAssets 2022-06-30 09106080 frs-core:PlantMachinery 2023-06-30 09106080 frs-core:PlantMachinery 2022-07-01 2023-06-30 09106080 frs-core:PlantMachinery 2022-06-30 09106080 frs-core:Secured 2023-06-30 09106080 frs-core:Unsecured 2023-06-30 09106080 frs-core:WithinOneYear 2022-07-01 2023-06-30 09106080 frs-core:WithinOneYear 2023-06-30 09106080 frs-core:CapitalRedemptionReserve 2022-07-01 2023-06-30 09106080 frs-core:CapitalRedemptionReserve 2022-06-30 09106080 frs-core:CapitalRedemptionReserve 2023-06-30 09106080 frs-core:OtherReservesSubtotal 2022-07-01 2023-06-30 09106080 frs-core:OtherReservesSubtotal 2022-06-30 09106080 frs-core:OtherReservesSubtotal 2023-06-30 09106080 frs-core:RevaluationReserve 2022-07-01 2023-06-30 09106080 frs-core:RevaluationReserve 2022-06-30 09106080 frs-core:RevaluationReserve 2023-06-30 09106080 frs-core:SharePremium 2022-07-01 2023-06-30 09106080 frs-core:SharePremium 2022-06-30 09106080 frs-core:SharePremium 2023-06-30 09106080 frs-core:ShareCapital 2022-07-01 2023-06-30 09106080 frs-core:ShareCapital 2022-06-30 09106080 frs-core:ShareCapital 2023-06-30 09106080 frs-core:RetainedEarningsAccumulatedLosses 2022-07-01 2023-06-30 09106080 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-06-30 09106080 frs-core:RetainedEarningsAccumulatedLosses 2023-06-30 09106080 frs-core:RetainedEarningsAccumulatedLosses 2022-06-30 09106080 frs-core:RetainedEarningsAccumulatedLosses 2023-06-30 09106080 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-06-30 09106080 frs-countries:UnitedKingdom 2022-07-01 2023-06-30 09106080 frs-countries:Europe 2022-07-01 2023-06-30 09106080 frs-countries:NorthAmerica 2022-07-01 2023-06-30 09106080 frs-countries:SouthAmerica 2022-07-01 2023-06-30 09106080 frs-countries:Asia 2022-07-01 2023-06-30 09106080 frs-countries:RestWorldOutsideUK 2022-07-01 2023-06-30 09106080 frs-bus:HighestPaidDirector 2022-07-01 2023-06-30 09106080 frs-bus:PrivateLimitedCompanyLtd 2022-07-01 2023-06-30 09106080 frs-bus:CompanyLimitedByGuarantee 2022-07-01 2023-06-30 09106080 frs-bus:LimitedLiabilityPartnershipLLP 2022-07-01 2023-06-30 09106080 frs-bus:LimitedLiabilityPartnershipsSORP 2022-07-01 2023-06-30 09106080 frs-bus:FullAccounts 2022-07-01 2023-06-30 09106080 frs-bus:FilletedAccounts 2022-07-01 2023-06-30 09106080 frs-bus:AbridgedAccounts 2022-07-01 2023-06-30 09106080 frs-bus:FRS102 2022-07-01 2023-06-30 09106080 frs-bus:MediumEntities 2022-07-01 2023-06-30 09106080 frs-bus:SmallEntities 2022-07-01 2023-06-30 09106080 frs-bus:EntityHasNeverTraded 2022-07-01 2023-06-30 09106080 frs-bus:EntityNoLongerTradingButTradedInPast 2022-07-01 2023-06-30 09106080 frs-bus:Audited 2022-07-01 2023-06-30 09106080 frs-bus:AuditExempt-NoAccountantsReport 2022-07-01 2023-06-30 09106080 frs-bus:AuditExemptWithAccountantsReport 2022-07-01 2023-06-30 09106080 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-07-01 2023-06-30 09106080 frs-bus:LargeCompaniesRegimeForAccounts 2022-07-01 2023-06-30 09106080 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-07-01 2023-06-30 09106080 frs-bus:SmallCompaniesRegimeForAccounts 2022-07-01 2023-06-30 09106080 frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-07-01 2023-06-30 09106080 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-07-01 2023-06-30 09106080 frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-07-01 2023-06-30 09106080 frs-bus:OrdinaryShareClass1 2022-07-01 2023-06-30 09106080 frs-bus:OrdinaryShareClass1 2022-06-30 09106080 frs-bus:OrdinaryShareClass1 2023-06-30 09106080 frs-bus:OrdinaryShareClass2 2022-07-01 2023-06-30 09106080 frs-bus:OrdinaryShareClass2 2022-06-30 09106080 frs-bus:OrdinaryShareClass2 2023-06-30 09106080 frs-bus:OrdinaryShareClass3 2022-07-01 2023-06-30 09106080 frs-bus:OrdinaryShareClass3 2022-06-30 09106080 frs-bus:OrdinaryShareClass3 2023-06-30 09106080 frs-bus:OrdinaryShareClass4 2022-07-01 2023-06-30 09106080 frs-bus:OrdinaryShareClass4 2022-06-30 09106080 frs-bus:OrdinaryShareClass4 2023-06-30 09106080 frs-bus:OrdinaryShareClass5 2022-07-01 2023-06-30 09106080 frs-bus:OrdinaryShareClass5 2022-06-30 09106080 frs-bus:OrdinaryShareClass5 2023-06-30 09106080 frs-bus:PreferenceShareClass1 2022-07-01 2023-06-30 09106080 frs-bus:PreferenceShareClass1 2022-06-30 09106080 frs-bus:PreferenceShareClass1 2023-06-30 09106080 frs-bus:PreferenceShareClass2 2022-07-01 2023-06-30 09106080 frs-bus:PreferenceShareClass2 2022-06-30 09106080 frs-bus:PreferenceShareClass2 2023-06-30 09106080 frs-bus:PreferenceShareClass3 2022-07-01 2023-06-30 09106080 frs-bus:PreferenceShareClass3 2022-06-30 09106080 frs-bus:PreferenceShareClass3 2023-06-30 09106080 frs-bus:PreferenceShareClass4 2022-07-01 2023-06-30 09106080 frs-bus:PreferenceShareClass4 2022-06-30 09106080 frs-bus:PreferenceShareClass4 2023-06-30 09106080 frs-bus:PreferenceShareClass5 2022-07-01 2023-06-30 09106080 frs-bus:PreferenceShareClass5 2022-06-30 09106080 frs-bus:PreferenceShareClass5 2023-06-30 09106080 1 2022-07-01 2023-06-30 09106080 1 2023-06-30 09106080 1 2022-07-01 2023-06-30 09106080 frs-core:LeasedAssets 2022-07-01 2023-06-30 09106080 frs-core:OwnedAssets 2022-07-01 2023-06-30 09106080 frs-core:CurrencyRisk 2022-07-01 2023-06-30 09106080 frs-core:MarketRisk 2022-07-01 2023-06-30 09106080 frs-core:InterestRateRisk 2022-07-01 2023-06-30 09106080 frs-core:DeferredTaxation 2022-07-01 2023-06-30 09106080 frs-core:DeferredTaxation 2022-06-30 09106080 frs-core:DeferredTaxation 2023-06-30 09106080 frs-core:OtherProvisionsContingentLiabilities 2022-07-01 2023-06-30 09106080 frs-core:OtherProvisionsContingentLiabilities 2022-06-30 09106080 frs-core:OtherProvisionsContingentLiabilities 2023-06-30 09106080 frs-core:ProvisionsDeferredTax 2023-06-30 09106080 frs-core:OtherDeferredTax 2023-06-30 09106080 frs-core:AcceleratedTaxDepreciationDeferredTax 2023-06-30 09106080 frs-core:TaxLossesCarry-forwardsDeferredTax 2023-06-30 09106080 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-06-30 09106080 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-07-01 2023-06-30 09106080 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-06-30 09106080 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-06-30 09106080 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-07-01 2023-06-30 09106080 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-06-30 09106080 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-06-30 09106080 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-07-01 2023-06-30 09106080 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-06-30 09106080 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-06-30 09106080 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-06-30 09106080 frs-core:RevaluationInvestmentPropertyDeferredTax 2023-06-30 09106080 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-06-30 09106080 frs-core:OtherPost-employmentBenefitsDeferredTax 2023-06-30 09106080 frs-core:Share-basedPaymentsDeferredTax 2023-06-30 09106080 frs-core:TaxCreditsDeferredTax 2023-06-30 09106080 frs-core:CostValuation 2022-06-30 09106080 frs-core:AdditionsToInvestments 2023-06-30 09106080 frs-core:DisposalsRepaymentsInvestments 2023-06-30 09106080 frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-06-30 09106080 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-06-30 09106080 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-06-30 09106080 frs-core:OtherIncreaseDecreaseInInvestments 2023-06-30 09106080 frs-core:CostValuation 2023-06-30 09106080 frs-core:ProvisionsForImpairmentInvestments 2022-06-30 09106080 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-06-30 09106080 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-06-30 09106080 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-06-30 09106080 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-06-30 09106080 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-06-30 09106080 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-06-30 09106080 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-06-30 09106080 frs-core:ProvisionsForImpairmentInvestments 2023-06-30 09106080 frs-core:ListedExchangeTraded 2023-06-30 09106080 frs-core:ListedExchangeTraded 2022-06-30 09106080 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-06-30 09106080 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-06-30 09106080 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-06-30 09106080 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-06-30 09106080 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-06-30 09106080 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-06-30 09106080 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-06-30 09106080 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-06-30 09106080 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 09106080 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 09106080 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 09106080 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 09106080 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 09106080 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-06-30 09106080 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 09106080 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 09106080 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 09106080 frs-core:UnlistedNon-exchangeTraded 2023-06-30 09106080 frs-core:UnlistedNon-exchangeTraded 2022-06-30 09106080 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-06-30 09106080 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 09106080 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 09106080 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 09106080 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 09106080 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 09106080 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 09106080 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-06-30 09106080 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 09106080 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 09106080 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 09106080 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 09106080 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 09106080 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-06-30 09106080 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 09106080 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 09106080 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 09106080 dpl-frs:CostSales 2022-07-01 2023-06-30 09106080 dpl-frs:CostSales 2022-06-30 09106080 dpl-frs:CostSales 2023-06-30 09106080 dpl-frs:DistributionCosts 2022-07-01 2023-06-30 09106080 dpl-frs:AdministrativeExpenses 2022-07-01 2023-06-30 09106080 frs-bus:Director1 2022-07-01 2023-06-30 09106080 frs-bus:Director1 2022-06-30 09106080 frs-bus:Director1 2023-06-30 09106080 frs-bus:Director2 2022-07-01 2023-06-30 09106080 frs-bus:Director2 2022-06-30 09106080 frs-bus:Director2 2023-06-30 09106080 1 2022-07-01 2023-06-30 09106080 frs-core:CurrentFinancialInstruments 1 2023-06-30 09106080 frs-core:Non-currentFinancialInstruments 1 2023-06-30 09106080 2 2022-07-01 2023-06-30 09106080 frs-core:CurrentFinancialInstruments 2 2023-06-30 09106080 frs-core:Non-currentFinancialInstruments 2 2023-06-30 09106080 3 2022-07-01 2023-06-30 09106080 frs-core:CurrentFinancialInstruments 3 2023-06-30 09106080 frs-core:Non-currentFinancialInstruments 3 2023-06-30 09106080 4 2022-07-01 2023-06-30 09106080 frs-core:CurrentFinancialInstruments 4 2023-06-30 09106080 frs-core:Non-currentFinancialInstruments 4 2023-06-30 09106080 5 2022-07-01 2023-06-30 09106080 frs-core:CurrentFinancialInstruments 5 2023-06-30 09106080 frs-core:Non-currentFinancialInstruments 5 2023-06-30 09106080 6 2022-07-01 2023-06-30 09106080 frs-core:CurrentFinancialInstruments 6 2023-06-30 09106080 frs-core:Non-currentFinancialInstruments 6 2023-06-30 09106080 7 2022-07-01 2023-06-30 09106080 frs-core:CurrentFinancialInstruments 7 2023-06-30 09106080 frs-core:Non-currentFinancialInstruments 7 2023-06-30 09106080 8 2022-07-01 2023-06-30 09106080 frs-core:CurrentFinancialInstruments 8 2023-06-30 09106080 frs-core:Non-currentFinancialInstruments 8 2023-06-30 09106080 9 2022-07-01 2023-06-30 09106080 frs-core:CurrentFinancialInstruments 9 2023-06-30 09106080 frs-core:Non-currentFinancialInstruments 9 2023-06-30 09106080 10 2022-07-01 2023-06-30 09106080 frs-core:CurrentFinancialInstruments 10 2023-06-30 09106080 frs-core:Non-currentFinancialInstruments 10 2023-06-30 09106080 11 2022-07-01 2023-06-30 09106080 frs-core:CurrentFinancialInstruments 11 2023-06-30 09106080 frs-core:Non-currentFinancialInstruments 11 2023-06-30 09106080 12 2022-07-01 2023-06-30 09106080 frs-core:CurrentFinancialInstruments 12 2023-06-30 09106080 frs-core:Non-currentFinancialInstruments 12 2023-06-30 09106080 13 2022-07-01 2023-06-30 09106080 frs-core:CurrentFinancialInstruments 13 2023-06-30 09106080 frs-core:Non-currentFinancialInstruments 13 2023-06-30 09106080 14 2022-07-01 2023-06-30 09106080 frs-core:CurrentFinancialInstruments 14 2023-06-30 09106080 frs-core:Non-currentFinancialInstruments 14 2023-06-30 09106080 15 2022-07-01 2023-06-30 09106080 frs-core:CurrentFinancialInstruments 15 2023-06-30 09106080 frs-core:Non-currentFinancialInstruments 15 2023-06-30 09106080 16 2022-07-01 2023-06-30 09106080 frs-core:CurrentFinancialInstruments 16 2023-06-30 09106080 frs-core:Non-currentFinancialInstruments 16 2023-06-30 09106080 17 2022-07-01 2023-06-30 09106080 frs-core:CurrentFinancialInstruments 17 2023-06-30 09106080 frs-core:Non-currentFinancialInstruments 17 2023-06-30 09106080 18 2022-07-01 2023-06-30 09106080 frs-core:CurrentFinancialInstruments 18 2023-06-30 09106080 frs-core:Non-currentFinancialInstruments 18 2023-06-30 09106080 19 2022-07-01 2023-06-30 09106080 frs-core:CurrentFinancialInstruments 19 2023-06-30 09106080 frs-core:Non-currentFinancialInstruments 19 2023-06-30 09106080 20 2022-07-01 2023-06-30 09106080 frs-core:CurrentFinancialInstruments 20 2023-06-30 09106080 frs-core:Non-currentFinancialInstruments 20 2023-06-30 09106080 dpl-frs:Item1 2022-07-01 2023-06-30 09106080 dpl-frs:Item1 2022-06-30 09106080 dpl-frs:Item1 2023-06-30 09106080 dpl-frs:CostSales dpl-frs:Item1 2022-07-01 2023-06-30 09106080 dpl-frs:CostSales dpl-frs:Item1 2022-06-30 09106080 dpl-frs:CostSales dpl-frs:Item1 2023-06-30 09106080 dpl-frs:DistributionCosts dpl-frs:Item1 2022-07-01 2023-06-30 09106080 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-07-01 2023-06-30 09106080 dpl-frs:Item2 2022-07-01 2023-06-30 09106080 dpl-frs:Item2 2022-06-30 09106080 dpl-frs:Item2 2023-06-30 09106080 dpl-frs:CostSales dpl-frs:Item2 2022-07-01 2023-06-30 09106080 dpl-frs:CostSales dpl-frs:Item2 2022-06-30 09106080 dpl-frs:CostSales dpl-frs:Item2 2023-06-30 09106080 dpl-frs:DistributionCosts dpl-frs:Item2 2022-07-01 2023-06-30 09106080 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-07-01 2023-06-30 09106080 dpl-frs:Item3 2022-07-01 2023-06-30 09106080 dpl-frs:Item3 2022-06-30 09106080 dpl-frs:Item3 2023-06-30 09106080 dpl-frs:CostSales dpl-frs:Item3 2022-07-01 2023-06-30 09106080 dpl-frs:CostSales dpl-frs:Item3 2022-06-30 09106080 dpl-frs:CostSales dpl-frs:Item3 2023-06-30 09106080 dpl-frs:DistributionCosts dpl-frs:Item3 2022-07-01 2023-06-30 09106080 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-07-01 2023-06-30 09106080 dpl-frs:Item4 2022-07-01 2023-06-30 09106080 dpl-frs:Item4 2022-06-30 09106080 dpl-frs:Item4 2023-06-30 09106080 dpl-frs:CostSales dpl-frs:Item4 2022-07-01 2023-06-30 09106080 dpl-frs:CostSales dpl-frs:Item4 2022-06-30 09106080 dpl-frs:CostSales dpl-frs:Item4 2023-06-30 09106080 dpl-frs:DistributionCosts dpl-frs:Item4 2022-07-01 2023-06-30 09106080 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-07-01 2023-06-30 09106080 dpl-frs:Item5 2022-07-01 2023-06-30 09106080 dpl-frs:Item5 2022-06-30 09106080 dpl-frs:Item5 2023-06-30 09106080 dpl-frs:CostSales dpl-frs:Item5 2022-07-01 2023-06-30 09106080 dpl-frs:CostSales dpl-frs:Item5 2022-06-30 09106080 dpl-frs:CostSales dpl-frs:Item5 2023-06-30 09106080 dpl-frs:DistributionCosts dpl-frs:Item5 2022-07-01 2023-06-30 09106080 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-07-01 2023-06-30 09106080 dpl-frs:Item6 2022-07-01 2023-06-30 09106080 dpl-frs:Item6 2022-06-30 09106080 dpl-frs:Item6 2023-06-30 09106080 dpl-frs:CostSales dpl-frs:Item6 2022-07-01 2023-06-30 09106080 dpl-frs:CostSales dpl-frs:Item6 2022-06-30 09106080 dpl-frs:CostSales dpl-frs:Item6 2023-06-30 09106080 dpl-frs:DistributionCosts dpl-frs:Item6 2022-07-01 2023-06-30 09106080 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-07-01 2023-06-30 09106080 dpl-frs:Item7 2022-07-01 2023-06-30 09106080 dpl-frs:Item7 2022-06-30 09106080 dpl-frs:Item7 2023-06-30 09106080 dpl-frs:CostSales dpl-frs:Item7 2022-07-01 2023-06-30 09106080 dpl-frs:CostSales dpl-frs:Item7 2022-06-30 09106080 dpl-frs:CostSales dpl-frs:Item7 2023-06-30 09106080 dpl-frs:DistributionCosts dpl-frs:Item7 2022-07-01 2023-06-30 09106080 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-07-01 2023-06-30 09106080 dpl-frs:Item8 2022-07-01 2023-06-30 09106080 dpl-frs:Item8 2022-06-30 09106080 dpl-frs:Item8 2023-06-30 09106080 dpl-frs:CostSales dpl-frs:Item8 2022-07-01 2023-06-30 09106080 dpl-frs:CostSales dpl-frs:Item8 2022-06-30 09106080 dpl-frs:CostSales dpl-frs:Item8 2023-06-30 09106080 dpl-frs:DistributionCosts dpl-frs:Item8 2022-07-01 2023-06-30 09106080 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-07-01 2023-06-30 09106080 dpl-frs:Item9 2022-07-01 2023-06-30 09106080 dpl-frs:Item9 2022-06-30 09106080 dpl-frs:Item9 2023-06-30 09106080 dpl-frs:CostSales dpl-frs:Item9 2022-07-01 2023-06-30 09106080 dpl-frs:CostSales dpl-frs:Item9 2022-06-30 09106080 dpl-frs:CostSales dpl-frs:Item9 2023-06-30 09106080 dpl-frs:DistributionCosts dpl-frs:Item9 2022-07-01 2023-06-30 09106080 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-07-01 2023-06-30 09106080 dpl-frs:Item10 2022-07-01 2023-06-30 09106080 dpl-frs:Item10 2022-06-30 09106080 dpl-frs:Item10 2023-06-30 09106080 dpl-frs:CostSales dpl-frs:Item10 2022-07-01 2023-06-30 09106080 dpl-frs:CostSales dpl-frs:Item10 2022-06-30 09106080 dpl-frs:CostSales dpl-frs:Item10 2023-06-30 09106080 dpl-frs:DistributionCosts dpl-frs:Item10 2022-07-01 2023-06-30 09106080 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-07-01 2023-06-30 09106080 dpl-frs:Item11 2022-07-01 2023-06-30 09106080 dpl-frs:Item11 2022-06-30 09106080 dpl-frs:Item11 2023-06-30 09106080 dpl-frs:CostSales dpl-frs:Item11 2022-07-01 2023-06-30 09106080 dpl-frs:CostSales dpl-frs:Item11 2022-06-30 09106080 dpl-frs:CostSales dpl-frs:Item11 2023-06-30 09106080 dpl-frs:DistributionCosts dpl-frs:Item11 2022-07-01 2023-06-30 09106080 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-07-01 2023-06-30 09106080 dpl-frs:Item12 2022-07-01 2023-06-30 09106080 dpl-frs:Item12 2022-06-30 09106080 dpl-frs:Item12 2023-06-30 09106080 dpl-frs:CostSales dpl-frs:Item12 2022-07-01 2023-06-30 09106080 dpl-frs:CostSales dpl-frs:Item12 2022-06-30 09106080 dpl-frs:CostSales dpl-frs:Item12 2023-06-30 09106080 dpl-frs:DistributionCosts dpl-frs:Item12 2022-07-01 2023-06-30 09106080 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-07-01 2023-06-30 09106080 1 2022-07-01 2023-06-30 09106080 frs-countries:EnglandWales 2022-07-01 2023-06-30 09106080 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-06-30 09106080 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-06-30 09106080 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-06-30 09106080 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-06-30 09106080 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-07-01 2022-06-30 09106080 frs-core:AllSubsidiaries 2021-07-01 2022-06-30 09106080 frs-core:KeyManagementPersonnel 2021-07-01 2022-06-30 09106080 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-07-01 2022-06-30 09106080 frs-core:OtherRelatedParties 2021-07-01 2022-06-30 09106080 2021-06-30 09106080 2022-06-30 09106080 2021-07-01 2022-06-30 09106080 frs-core:CurrentFinancialInstruments 2022-06-30 09106080 frs-core:CurrentFinancialInstruments 2021-07-01 2022-06-30 09106080 frs-core:Non-currentFinancialInstruments 2022-06-30 09106080 frs-core:Non-currentFinancialInstruments 2021-07-01 2022-06-30 09106080 frs-core:CurrentFinancialInstruments 2021-07-01 2022-06-30 09106080 frs-core:CurrentFinancialInstruments 2022-06-30 09106080 frs-core:AfterOneYear 2021-07-01 2022-06-30 09106080 frs-core:BetweenOneFiveYears 2021-07-01 2022-06-30 09106080 frs-core:BetweenOneFiveYears 2022-06-30 09106080 frs-core:ComputerEquipment 2022-06-30 09106080 frs-core:ComputerEquipment 2021-07-01 2022-06-30 09106080 frs-core:ComputerEquipment 2021-06-30 09106080 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-06-30 09106080 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-07-01 2022-06-30 09106080 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-06-30 09106080 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-06-30 09106080 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-07-01 2022-06-30 09106080 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-06-30 09106080 frs-core:FurnitureFittings 2022-06-30 09106080 frs-core:FurnitureFittings 2021-07-01 2022-06-30 09106080 frs-core:FurnitureFittings 2021-06-30 09106080 frs-core:NetGoodwill 2022-06-30 09106080 frs-core:NetGoodwill 2021-07-01 2022-06-30 09106080 frs-core:NetGoodwill 2021-06-30 09106080 frs-core:InvestmentPropertyIncludedWithinPPE 2022-06-30 09106080 frs-core:InvestmentPropertyIncludedWithinPPE 2021-07-01 2022-06-30 09106080 frs-core:InvestmentPropertyIncludedWithinPPE 2021-06-30 09106080 frs-core:LandBuildings 2022-06-30 09106080 frs-core:LandBuildings 2021-07-01 2022-06-30 09106080 frs-core:LandBuildings 2021-06-30 09106080 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-06-30 09106080 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-07-01 2022-06-30 09106080 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-06-30 09106080 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-06-30 09106080 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-07-01 2022-06-30 09106080 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-06-30 09106080 frs-core:MoreThanFiveYears 2021-07-01 2022-06-30 09106080 frs-core:MoreThanFiveYears 2022-06-30 09106080 frs-core:MotorVehicles 2022-06-30 09106080 frs-core:MotorVehicles 2021-07-01 2022-06-30 09106080 frs-core:MotorVehicles 2021-06-30 09106080 frs-core:OtherResidualIntangibleAssets 2022-06-30 09106080 frs-core:OtherResidualIntangibleAssets 2021-07-01 2022-06-30 09106080 frs-core:OtherResidualIntangibleAssets 2021-06-30 09106080 frs-core:PlantMachinery 2022-06-30 09106080 frs-core:PlantMachinery 2021-07-01 2022-06-30 09106080 frs-core:PlantMachinery 2021-06-30 09106080 frs-core:Secured 2022-06-30 09106080 frs-core:Unsecured 2022-06-30 09106080 frs-core:WithinOneYear 2021-07-01 2022-06-30 09106080 frs-core:WithinOneYear 2022-06-30 09106080 frs-core:CapitalRedemptionReserve 2021-07-01 2022-06-30 09106080 frs-core:CapitalRedemptionReserve 2021-06-30 09106080 frs-core:CapitalRedemptionReserve 2022-06-30 09106080 frs-core:OtherReservesSubtotal 2021-07-01 2022-06-30 09106080 frs-core:OtherReservesSubtotal 2021-06-30 09106080 frs-core:OtherReservesSubtotal 2022-06-30 09106080 frs-core:RevaluationReserve 2021-07-01 2022-06-30 09106080 frs-core:RevaluationReserve 2021-06-30 09106080 frs-core:RevaluationReserve 2022-06-30 09106080 frs-core:SharePremium 2021-07-01 2022-06-30 09106080 frs-core:SharePremium 2021-06-30 09106080 frs-core:SharePremium 2022-06-30 09106080 frs-core:ShareCapital 2021-07-01 2022-06-30 09106080 frs-core:ShareCapital 2021-06-30 09106080 frs-core:ShareCapital 2022-06-30 09106080 frs-core:RetainedEarningsAccumulatedLosses 2021-07-01 2022-06-30 09106080 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-06-30 09106080 frs-core:RetainedEarningsAccumulatedLosses 2022-06-30 09106080 frs-core:RetainedEarningsAccumulatedLosses 2021-06-30 09106080 frs-core:RetainedEarningsAccumulatedLosses 2022-06-30 09106080 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-06-30 09106080 frs-countries:UnitedKingdom 2021-07-01 2022-06-30 09106080 frs-countries:Europe 2021-07-01 2022-06-30 09106080 frs-countries:NorthAmerica 2021-07-01 2022-06-30 09106080 frs-countries:SouthAmerica 2021-07-01 2022-06-30 09106080 frs-countries:Asia 2021-07-01 2022-06-30 09106080 frs-countries:RestWorldOutsideUK 2021-07-01 2022-06-30 09106080 frs-bus:HighestPaidDirector 2021-07-01 2022-06-30 09106080 frs-bus:PrivateLimitedCompanyLtd 2021-07-01 2022-06-30 09106080 frs-bus:CompanyLimitedByGuarantee 2021-07-01 2022-06-30 09106080 frs-bus:LimitedLiabilityPartnershipLLP 2021-07-01 2022-06-30 09106080 frs-bus:LimitedLiabilityPartnershipsSORP 2021-07-01 2022-06-30 09106080 frs-bus:FullAccounts 2021-07-01 2022-06-30 09106080 frs-bus:FilletedAccounts 2021-07-01 2022-06-30 09106080 frs-bus:AbridgedAccounts 2021-07-01 2022-06-30 09106080 frs-bus:FRS102 2021-07-01 2022-06-30 09106080 frs-bus:MediumEntities 2021-07-01 2022-06-30 09106080 frs-bus:SmallEntities 2021-07-01 2022-06-30 09106080 frs-bus:EntityHasNeverTraded 2021-07-01 2022-06-30 09106080 frs-bus:EntityNoLongerTradingButTradedInPast 2021-07-01 2022-06-30 09106080 frs-bus:Audited 2021-07-01 2022-06-30 09106080 frs-bus:AuditExempt-NoAccountantsReport 2021-07-01 2022-06-30 09106080 frs-bus:AuditExemptWithAccountantsReport 2021-07-01 2022-06-30 09106080 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-07-01 2022-06-30 09106080 frs-bus:LargeCompaniesRegimeForAccounts 2021-07-01 2022-06-30 09106080 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-07-01 2022-06-30 09106080 frs-bus:SmallCompaniesRegimeForAccounts 2021-07-01 2022-06-30 09106080 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-07-01 2022-06-30 09106080 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-07-01 2022-06-30 09106080 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-07-01 2022-06-30 09106080 frs-bus:OrdinaryShareClass1 2021-07-01 2022-06-30 09106080 frs-bus:OrdinaryShareClass1 2021-06-30 09106080 frs-bus:OrdinaryShareClass1 2022-06-30 09106080 frs-bus:OrdinaryShareClass2 2021-07-01 2022-06-30 09106080 frs-bus:OrdinaryShareClass2 2021-06-30 09106080 frs-bus:OrdinaryShareClass2 2022-06-30 09106080 frs-bus:OrdinaryShareClass3 2021-07-01 2022-06-30 09106080 frs-bus:OrdinaryShareClass3 2021-06-30 09106080 frs-bus:OrdinaryShareClass3 2022-06-30 09106080 frs-bus:OrdinaryShareClass4 2021-07-01 2022-06-30 09106080 frs-bus:OrdinaryShareClass4 2021-06-30 09106080 frs-bus:OrdinaryShareClass4 2022-06-30 09106080 frs-bus:OrdinaryShareClass5 2021-07-01 2022-06-30 09106080 frs-bus:OrdinaryShareClass5 2021-06-30 09106080 frs-bus:OrdinaryShareClass5 2022-06-30 09106080 frs-bus:PreferenceShareClass1 2021-07-01 2022-06-30 09106080 frs-bus:PreferenceShareClass1 2021-06-30 09106080 frs-bus:PreferenceShareClass1 2022-06-30 09106080 frs-bus:PreferenceShareClass2 2021-07-01 2022-06-30 09106080 frs-bus:PreferenceShareClass2 2021-06-30 09106080 frs-bus:PreferenceShareClass2 2022-06-30 09106080 frs-bus:PreferenceShareClass3 2021-07-01 2022-06-30 09106080 frs-bus:PreferenceShareClass3 2021-06-30 09106080 frs-bus:PreferenceShareClass3 2022-06-30 09106080 frs-bus:PreferenceShareClass4 2021-07-01 2022-06-30 09106080 frs-bus:PreferenceShareClass4 2021-06-30 09106080 frs-bus:PreferenceShareClass4 2022-06-30 09106080 frs-bus:PreferenceShareClass5 2021-07-01 2022-06-30 09106080 frs-bus:PreferenceShareClass5 2021-06-30 09106080 frs-bus:PreferenceShareClass5 2022-06-30 09106080 1 2021-07-01 2022-06-30 09106080 1 2022-06-30 09106080 1 2021-07-01 2022-06-30 09106080 frs-core:LeasedAssets 2021-07-01 2022-06-30 09106080 frs-core:OwnedAssets 2021-07-01 2022-06-30 09106080 frs-core:CurrencyRisk 2021-07-01 2022-06-30 09106080 frs-core:MarketRisk 2021-07-01 2022-06-30 09106080 frs-core:InterestRateRisk 2021-07-01 2022-06-30 09106080 frs-core:DeferredTaxation 2021-07-01 2022-06-30 09106080 frs-core:DeferredTaxation 2021-06-30 09106080 frs-core:DeferredTaxation 2022-06-30 09106080 frs-core:OtherProvisionsContingentLiabilities 2021-07-01 2022-06-30 09106080 frs-core:OtherProvisionsContingentLiabilities 2021-06-30 09106080 frs-core:OtherProvisionsContingentLiabilities 2022-06-30 09106080 frs-core:ProvisionsDeferredTax 2022-06-30 09106080 frs-core:OtherDeferredTax 2022-06-30 09106080 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-06-30 09106080 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-06-30 09106080 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-06-30 09106080 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-07-01 2022-06-30 09106080 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-06-30 09106080 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-06-30 09106080 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-07-01 2022-06-30 09106080 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-06-30 09106080 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-06-30 09106080 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-07-01 2022-06-30 09106080 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-06-30 09106080 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-06-30 09106080 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-06-30 09106080 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-06-30 09106080 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-06-30 09106080 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-06-30 09106080 frs-core:Share-basedPaymentsDeferredTax 2022-06-30 09106080 frs-core:TaxCreditsDeferredTax 2022-06-30 09106080 frs-core:CostValuation 2021-06-30 09106080 frs-core:AdditionsToInvestments 2022-06-30 09106080 frs-core:DisposalsRepaymentsInvestments 2022-06-30 09106080 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-06-30 09106080 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-06-30 09106080 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-06-30 09106080 frs-core:OtherIncreaseDecreaseInInvestments 2022-06-30 09106080 frs-core:CostValuation 2022-06-30 09106080 frs-core:ProvisionsForImpairmentInvestments 2021-06-30 09106080 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-06-30 09106080 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-06-30 09106080 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-06-30 09106080 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-06-30 09106080 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-06-30 09106080 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-06-30 09106080 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-06-30 09106080 frs-core:ProvisionsForImpairmentInvestments 2022-06-30 09106080 frs-core:ListedExchangeTraded 2022-06-30 09106080 frs-core:ListedExchangeTraded 2021-06-30 09106080 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-06-30 09106080 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-06-30 09106080 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-06-30 09106080 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-06-30 09106080 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-06-30 09106080 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-06-30 09106080 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-06-30 09106080 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-06-30 09106080 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-06-30 09106080 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 09106080 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 09106080 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 09106080 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 09106080 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-06-30 09106080 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 09106080 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 09106080 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 09106080 frs-core:UnlistedNon-exchangeTraded 2022-06-30 09106080 frs-core:UnlistedNon-exchangeTraded 2021-06-30 09106080 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-06-30 09106080 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 09106080 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 09106080 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 09106080 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 09106080 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 09106080 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 09106080 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-06-30 09106080 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-06-30 09106080 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 09106080 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 09106080 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 09106080 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 09106080 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-06-30 09106080 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 09106080 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 09106080 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 09106080 dpl-frs:CostSales 2021-07-01 2022-06-30 09106080 dpl-frs:CostSales 2021-06-30 09106080 dpl-frs:CostSales 2022-06-30 09106080 dpl-frs:DistributionCosts 2021-07-01 2022-06-30 09106080 dpl-frs:AdministrativeExpenses 2021-07-01 2022-06-30 09106080 frs-bus:Director1 2021-07-01 2022-06-30 09106080 frs-bus:Director1 2021-06-30 09106080 frs-bus:Director1 2022-06-30 09106080 frs-bus:Director2 2021-07-01 2022-06-30 09106080 frs-bus:Director2 2021-06-30 09106080 frs-bus:Director2 2022-06-30 09106080 1 2021-07-01 2022-06-30 09106080 frs-core:CurrentFinancialInstruments 1 2022-06-30 09106080 frs-core:Non-currentFinancialInstruments 1 2022-06-30 09106080 2 2021-07-01 2022-06-30 09106080 frs-core:CurrentFinancialInstruments 2 2022-06-30 09106080 frs-core:Non-currentFinancialInstruments 2 2022-06-30 09106080 3 2021-07-01 2022-06-30 09106080 frs-core:CurrentFinancialInstruments 3 2022-06-30 09106080 frs-core:Non-currentFinancialInstruments 3 2022-06-30 09106080 4 2021-07-01 2022-06-30 09106080 frs-core:CurrentFinancialInstruments 4 2022-06-30 09106080 frs-core:Non-currentFinancialInstruments 4 2022-06-30 09106080 5 2021-07-01 2022-06-30 09106080 frs-core:CurrentFinancialInstruments 5 2022-06-30 09106080 frs-core:Non-currentFinancialInstruments 5 2022-06-30 09106080 6 2021-07-01 2022-06-30 09106080 frs-core:CurrentFinancialInstruments 6 2022-06-30 09106080 frs-core:Non-currentFinancialInstruments 6 2022-06-30 09106080 7 2021-07-01 2022-06-30 09106080 frs-core:CurrentFinancialInstruments 7 2022-06-30 09106080 frs-core:Non-currentFinancialInstruments 7 2022-06-30 09106080 8 2021-07-01 2022-06-30 09106080 frs-core:CurrentFinancialInstruments 8 2022-06-30 09106080 frs-core:Non-currentFinancialInstruments 8 2022-06-30 09106080 9 2021-07-01 2022-06-30 09106080 frs-core:CurrentFinancialInstruments 9 2022-06-30 09106080 frs-core:Non-currentFinancialInstruments 9 2022-06-30 09106080 10 2021-07-01 2022-06-30 09106080 frs-core:CurrentFinancialInstruments 10 2022-06-30 09106080 frs-core:Non-currentFinancialInstruments 10 2022-06-30 09106080 11 2021-07-01 2022-06-30 09106080 frs-core:CurrentFinancialInstruments 11 2022-06-30 09106080 frs-core:Non-currentFinancialInstruments 11 2022-06-30 09106080 12 2021-07-01 2022-06-30 09106080 frs-core:CurrentFinancialInstruments 12 2022-06-30 09106080 frs-core:Non-currentFinancialInstruments 12 2022-06-30 09106080 13 2021-07-01 2022-06-30 09106080 frs-core:CurrentFinancialInstruments 13 2022-06-30 09106080 frs-core:Non-currentFinancialInstruments 13 2022-06-30 09106080 14 2021-07-01 2022-06-30 09106080 frs-core:CurrentFinancialInstruments 14 2022-06-30 09106080 frs-core:Non-currentFinancialInstruments 14 2022-06-30 09106080 15 2021-07-01 2022-06-30 09106080 frs-core:CurrentFinancialInstruments 15 2022-06-30 09106080 frs-core:Non-currentFinancialInstruments 15 2022-06-30 09106080 16 2021-07-01 2022-06-30 09106080 frs-core:CurrentFinancialInstruments 16 2022-06-30 09106080 frs-core:Non-currentFinancialInstruments 16 2022-06-30 09106080 17 2021-07-01 2022-06-30 09106080 frs-core:CurrentFinancialInstruments 17 2022-06-30 09106080 frs-core:Non-currentFinancialInstruments 17 2022-06-30 09106080 18 2021-07-01 2022-06-30 09106080 frs-core:CurrentFinancialInstruments 18 2022-06-30 09106080 frs-core:Non-currentFinancialInstruments 18 2022-06-30 09106080 19 2021-07-01 2022-06-30 09106080 frs-core:CurrentFinancialInstruments 19 2022-06-30 09106080 frs-core:Non-currentFinancialInstruments 19 2022-06-30 09106080 20 2021-07-01 2022-06-30 09106080 frs-core:CurrentFinancialInstruments 20 2022-06-30 09106080 frs-core:Non-currentFinancialInstruments 20 2022-06-30 09106080 dpl-frs:Item1 2021-07-01 2022-06-30 09106080 dpl-frs:Item1 2021-06-30 09106080 dpl-frs:Item1 2022-06-30 09106080 dpl-frs:CostSales dpl-frs:Item1 2021-07-01 2022-06-30 09106080 dpl-frs:CostSales dpl-frs:Item1 2021-06-30 09106080 dpl-frs:CostSales dpl-frs:Item1 2022-06-30 09106080 dpl-frs:DistributionCosts dpl-frs:Item1 2021-07-01 2022-06-30 09106080 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-07-01 2022-06-30 09106080 dpl-frs:Item2 2021-07-01 2022-06-30 09106080 dpl-frs:Item2 2021-06-30 09106080 dpl-frs:Item2 2022-06-30 09106080 dpl-frs:CostSales dpl-frs:Item2 2021-07-01 2022-06-30 09106080 dpl-frs:CostSales dpl-frs:Item2 2021-06-30 09106080 dpl-frs:CostSales dpl-frs:Item2 2022-06-30 09106080 dpl-frs:DistributionCosts dpl-frs:Item2 2021-07-01 2022-06-30 09106080 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-07-01 2022-06-30 09106080 dpl-frs:Item3 2021-07-01 2022-06-30 09106080 dpl-frs:Item3 2021-06-30 09106080 dpl-frs:Item3 2022-06-30 09106080 dpl-frs:CostSales dpl-frs:Item3 2021-07-01 2022-06-30 09106080 dpl-frs:CostSales dpl-frs:Item3 2021-06-30 09106080 dpl-frs:CostSales dpl-frs:Item3 2022-06-30 09106080 dpl-frs:DistributionCosts dpl-frs:Item3 2021-07-01 2022-06-30 09106080 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-07-01 2022-06-30 09106080 dpl-frs:Item4 2021-07-01 2022-06-30 09106080 dpl-frs:Item4 2021-06-30 09106080 dpl-frs:Item4 2022-06-30 09106080 dpl-frs:CostSales dpl-frs:Item4 2021-07-01 2022-06-30 09106080 dpl-frs:CostSales dpl-frs:Item4 2021-06-30 09106080 dpl-frs:CostSales dpl-frs:Item4 2022-06-30 09106080 dpl-frs:DistributionCosts dpl-frs:Item4 2021-07-01 2022-06-30 09106080 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-07-01 2022-06-30 09106080 dpl-frs:Item5 2021-07-01 2022-06-30 09106080 dpl-frs:Item5 2021-06-30 09106080 dpl-frs:Item5 2022-06-30 09106080 dpl-frs:CostSales dpl-frs:Item5 2021-07-01 2022-06-30 09106080 dpl-frs:CostSales dpl-frs:Item5 2021-06-30 09106080 dpl-frs:CostSales dpl-frs:Item5 2022-06-30 09106080 dpl-frs:DistributionCosts dpl-frs:Item5 2021-07-01 2022-06-30 09106080 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-07-01 2022-06-30 09106080 dpl-frs:Item6 2021-07-01 2022-06-30 09106080 dpl-frs:Item6 2021-06-30 09106080 dpl-frs:Item6 2022-06-30 09106080 dpl-frs:CostSales dpl-frs:Item6 2021-07-01 2022-06-30 09106080 dpl-frs:CostSales dpl-frs:Item6 2021-06-30 09106080 dpl-frs:CostSales dpl-frs:Item6 2022-06-30 09106080 dpl-frs:DistributionCosts dpl-frs:Item6 2021-07-01 2022-06-30 09106080 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-07-01 2022-06-30 09106080 dpl-frs:Item7 2021-07-01 2022-06-30 09106080 dpl-frs:Item7 2021-06-30 09106080 dpl-frs:Item7 2022-06-30 09106080 dpl-frs:CostSales dpl-frs:Item7 2021-07-01 2022-06-30 09106080 dpl-frs:CostSales dpl-frs:Item7 2021-06-30 09106080 dpl-frs:CostSales dpl-frs:Item7 2022-06-30 09106080 dpl-frs:DistributionCosts dpl-frs:Item7 2021-07-01 2022-06-30 09106080 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-07-01 2022-06-30 09106080 dpl-frs:Item8 2021-07-01 2022-06-30 09106080 dpl-frs:Item8 2021-06-30 09106080 dpl-frs:Item8 2022-06-30 09106080 dpl-frs:CostSales dpl-frs:Item8 2021-07-01 2022-06-30 09106080 dpl-frs:CostSales dpl-frs:Item8 2021-06-30 09106080 dpl-frs:CostSales dpl-frs:Item8 2022-06-30 09106080 dpl-frs:DistributionCosts dpl-frs:Item8 2021-07-01 2022-06-30 09106080 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-07-01 2022-06-30 09106080 dpl-frs:Item9 2021-07-01 2022-06-30 09106080 dpl-frs:Item9 2021-06-30 09106080 dpl-frs:Item9 2022-06-30 09106080 dpl-frs:CostSales dpl-frs:Item9 2021-07-01 2022-06-30 09106080 dpl-frs:CostSales dpl-frs:Item9 2021-06-30 09106080 dpl-frs:CostSales dpl-frs:Item9 2022-06-30 09106080 dpl-frs:DistributionCosts dpl-frs:Item9 2021-07-01 2022-06-30 09106080 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-07-01 2022-06-30 09106080 dpl-frs:Item10 2021-07-01 2022-06-30 09106080 dpl-frs:Item10 2021-06-30 09106080 dpl-frs:Item10 2022-06-30 09106080 dpl-frs:CostSales dpl-frs:Item10 2021-07-01 2022-06-30 09106080 dpl-frs:CostSales dpl-frs:Item10 2021-06-30 09106080 dpl-frs:CostSales dpl-frs:Item10 2022-06-30 09106080 dpl-frs:DistributionCosts dpl-frs:Item10 2021-07-01 2022-06-30 09106080 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-07-01 2022-06-30 09106080 dpl-frs:Item11 2021-07-01 2022-06-30 09106080 dpl-frs:Item11 2021-06-30 09106080 dpl-frs:Item11 2022-06-30 09106080 dpl-frs:CostSales dpl-frs:Item11 2021-07-01 2022-06-30 09106080 dpl-frs:CostSales dpl-frs:Item11 2021-06-30 09106080 dpl-frs:CostSales dpl-frs:Item11 2022-06-30 09106080 dpl-frs:DistributionCosts dpl-frs:Item11 2021-07-01 2022-06-30 09106080 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-07-01 2022-06-30 09106080 dpl-frs:Item12 2021-07-01 2022-06-30 09106080 dpl-frs:Item12 2021-06-30 09106080 dpl-frs:Item12 2022-06-30 09106080 dpl-frs:CostSales dpl-frs:Item12 2021-07-01 2022-06-30 09106080 dpl-frs:CostSales dpl-frs:Item12 2021-06-30 09106080 dpl-frs:CostSales dpl-frs:Item12 2022-06-30 09106080 dpl-frs:DistributionCosts dpl-frs:Item12 2021-07-01 2022-06-30 09106080 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-07-01 2022-06-30 09106080 1 2021-07-01 2022-06-30 09106080 frs-countries:EnglandWales 2021-07-01 2022-06-30
Registered number: 09106080
J.G.K. TRANSPORT LTD
Unaudited Financial Statements
For The Year Ended 30 June 2023
OXON ACCOUNTANCY
28 THE QUADRANT
THE SCIENCE CENTRE
Abingdon
Oxfordshire
OX14 3YS
Unaudited Financial Statements
Contents
Page
Accountant's Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—5
Page 1
Accountant's Report
In accordance with the engagement letter dated , and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company from the accounting records and information and explanations you have given to us.
This report is made to the directors in accordance with the terms of our engagement. Our work has been undertaken to prepare for approval by the directors the financial statements that we have been engaged to compile, to report to the directors that we have done so, and to state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's directors for our work or for this report.
You have acknowledged on the balance sheet as at year ended 30 June 2023 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.
We have not been instructed to carry out an audit of the financial statements. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
06/02/2024
OXON ACCOUNTANCY
28 THE QUADRANT
THE SCIENCE CENTRE
Abingdon
Oxfordshire
OX14 3YS
Page 1
Page 2
Balance Sheet
Registered number: 09106080
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 5,592 6,996
5,592 6,996
CURRENT ASSETS
Cash at bank and in hand 24,329 18,597
24,329 18,597
Creditors: Amounts Falling Due Within One Year 5 (1,110 ) (921 )
NET CURRENT ASSETS (LIABILITIES) 23,219 17,676
TOTAL ASSETS LESS CURRENT LIABILITIES 28,811 24,672
NET ASSETS 28,811 24,672
CAPITAL AND RESERVES
Called up share capital 6 100 100
Profit and Loss Account 28,711 24,572
SHAREHOLDERS' FUNDS 28,811 24,672
Page 2
Page 3
For the year ending 30 June 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Joseph KAMINJA
Director
06/02/2024
The notes on pages 4 to 5 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
J.G.K. TRANSPORT LTD is a private company, limited by shares, incorporated in England & Wales, registered number 09106080 . The registered office is FLAT 1, 68 SANDMERE ROAD, BIRMINGHAM, B14 4JB.
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 stated at cost less depreciation. 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 1
Computer Equipment 20% reducing balance basis
2.4. 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.
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.
Page 4
Page 5
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2023 2022
Office and administration 1 1
1 1
4. Tangible Assets
Motor Vehicles Computer Equipment Total
£ £ £
Cost
As at 1 July 2022 13,582 618 14,200
As at 30 June 2023 13,582 618 14,200
Depreciation
As at 1 July 2022 6,628 576 7,204
Provided during the period 1,390 14 1,404
As at 30 June 2023 8,018 590 8,608
Net Book Value
As at 30 June 2023 5,564 28 5,592
As at 1 July 2022 6,954 42 6,996
5. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Corporation tax - 198
VAT 1,110 723
1,110 921
6. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
Page 5