Acorah Software Products - Accounts Production 14.3.260 false true 31 March 2022 1 April 2021 false 1 April 2022 31 March 2023 31 March 2023 08631745 Mr Sam Barr Mr Christopher Day iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08631745 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-03-31 08631745 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-03-31 08631745 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-03-31 08631745 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-03-31 08631745 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-04-01 2023-03-31 08631745 frs-core:AllSubsidiaries 2022-04-01 2023-03-31 08631745 frs-core:KeyManagementPersonnel 2022-04-01 2023-03-31 08631745 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-04-01 2023-03-31 08631745 frs-core:OtherRelatedParties 2022-04-01 2023-03-31 08631745 2022-03-31 08631745 2023-03-31 08631745 2022-04-01 2023-03-31 08631745 frs-core:CurrentFinancialInstruments 2023-03-31 08631745 frs-core:CurrentFinancialInstruments 2022-04-01 2023-03-31 08631745 frs-core:Non-currentFinancialInstruments 2023-03-31 08631745 frs-core:Non-currentFinancialInstruments 2022-04-01 2023-03-31 08631745 frs-core:CurrentFinancialInstruments 2022-04-01 2023-03-31 08631745 frs-core:CurrentFinancialInstruments 2023-03-31 08631745 frs-core:AfterOneYear 2022-04-01 2023-03-31 08631745 frs-core:BetweenOneFiveYears 2022-04-01 2023-03-31 08631745 frs-core:BetweenOneFiveYears 2023-03-31 08631745 frs-core:ComputerEquipment 2023-03-31 08631745 frs-core:ComputerEquipment 2022-04-01 2023-03-31 08631745 frs-core:ComputerEquipment 2022-03-31 08631745 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-03-31 08631745 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-04-01 2023-03-31 08631745 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-03-31 08631745 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-03-31 08631745 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-04-01 2023-03-31 08631745 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-03-31 08631745 frs-core:FurnitureFittings 2023-03-31 08631745 frs-core:FurnitureFittings 2022-04-01 2023-03-31 08631745 frs-core:FurnitureFittings 2022-03-31 08631745 frs-core:NetGoodwill 2023-03-31 08631745 frs-core:NetGoodwill 2022-04-01 2023-03-31 08631745 frs-core:NetGoodwill 2022-03-31 08631745 frs-core:InvestmentPropertyIncludedWithinPPE 2023-03-31 08631745 frs-core:InvestmentPropertyIncludedWithinPPE 2022-04-01 2023-03-31 08631745 frs-core:InvestmentPropertyIncludedWithinPPE 2022-03-31 08631745 frs-core:LandBuildings 2023-03-31 08631745 frs-core:LandBuildings 2022-04-01 2023-03-31 08631745 frs-core:LandBuildings 2022-03-31 08631745 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-03-31 08631745 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-04-01 2023-03-31 08631745 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-03-31 08631745 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-03-31 08631745 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-04-01 2023-03-31 08631745 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-03-31 08631745 frs-core:MoreThanFiveYears 2022-04-01 2023-03-31 08631745 frs-core:MoreThanFiveYears 2023-03-31 08631745 frs-core:MotorVehicles 2023-03-31 08631745 frs-core:MotorVehicles 2022-04-01 2023-03-31 08631745 frs-core:MotorVehicles 2022-03-31 08631745 frs-core:OtherResidualIntangibleAssets 2023-03-31 08631745 frs-core:OtherResidualIntangibleAssets 2022-04-01 2023-03-31 08631745 frs-core:OtherResidualIntangibleAssets 2022-03-31 08631745 frs-core:PlantMachinery 2023-03-31 08631745 frs-core:PlantMachinery 2022-04-01 2023-03-31 08631745 frs-core:PlantMachinery 2022-03-31 08631745 frs-core:Secured 2023-03-31 08631745 frs-core:Unsecured 2023-03-31 08631745 frs-core:WithinOneYear 2022-04-01 2023-03-31 08631745 frs-core:WithinOneYear 2023-03-31 08631745 frs-core:CapitalRedemptionReserve 2022-04-01 2023-03-31 08631745 frs-core:CapitalRedemptionReserve 2022-03-31 08631745 frs-core:CapitalRedemptionReserve 2023-03-31 08631745 frs-core:OtherReservesSubtotal 2022-04-01 2023-03-31 08631745 frs-core:OtherReservesSubtotal 2022-03-31 08631745 frs-core:OtherReservesSubtotal 2023-03-31 08631745 frs-core:RevaluationReserve 2022-04-01 2023-03-31 08631745 frs-core:RevaluationReserve 2022-03-31 08631745 frs-core:RevaluationReserve 2023-03-31 08631745 frs-core:SharePremium 2022-04-01 2023-03-31 08631745 frs-core:SharePremium 2022-03-31 08631745 frs-core:SharePremium 2023-03-31 08631745 frs-core:ShareCapital 2022-04-01 2023-03-31 08631745 frs-core:ShareCapital 2022-03-31 08631745 frs-core:ShareCapital 2023-03-31 08631745 frs-core:RetainedEarningsAccumulatedLosses 2022-04-01 2023-03-31 08631745 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-03-31 08631745 frs-core:RetainedEarningsAccumulatedLosses 2023-03-31 08631745 frs-core:RetainedEarningsAccumulatedLosses 2022-03-31 08631745 frs-core:RetainedEarningsAccumulatedLosses 2023-03-31 08631745 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-03-31 08631745 frs-countries:UnitedKingdom 2022-04-01 2023-03-31 08631745 frs-countries:Europe 2022-04-01 2023-03-31 08631745 frs-countries:NorthAmerica 2022-04-01 2023-03-31 08631745 frs-countries:SouthAmerica 2022-04-01 2023-03-31 08631745 frs-countries:Asia 2022-04-01 2023-03-31 08631745 frs-countries:RestWorldOutsideUK 2022-04-01 2023-03-31 08631745 frs-bus:HighestPaidDirector 2022-04-01 2023-03-31 08631745 frs-bus:PrivateLimitedCompanyLtd 2022-04-01 2023-03-31 08631745 frs-bus:CompanyLimitedByGuarantee 2022-04-01 2023-03-31 08631745 frs-bus:LimitedLiabilityPartnershipLLP 2022-04-01 2023-03-31 08631745 frs-bus:LimitedLiabilityPartnershipsSORP 2022-04-01 2023-03-31 08631745 frs-bus:FullAccounts 2022-04-01 2023-03-31 08631745 frs-bus:FilletedAccounts 2022-04-01 2023-03-31 08631745 frs-bus:AbridgedAccounts 2022-04-01 2023-03-31 08631745 frs-bus:FRS102 2022-04-01 2023-03-31 08631745 frs-bus:MediumEntities 2022-04-01 2023-03-31 08631745 frs-bus:SmallEntities 2022-04-01 2023-03-31 08631745 frs-bus:EntityHasNeverTraded 2022-04-01 2023-03-31 08631745 frs-bus:EntityNoLongerTradingButTradedInPast 2022-04-01 2023-03-31 08631745 frs-bus:Audited 2022-04-01 2023-03-31 08631745 frs-bus:AuditExempt-NoAccountantsReport 2022-04-01 2023-03-31 08631745 frs-bus:AuditExemptWithAccountantsReport 2022-04-01 2023-03-31 08631745 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-04-01 2023-03-31 08631745 frs-bus:LargeCompaniesRegimeForAccounts 2022-04-01 2023-03-31 08631745 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-04-01 2023-03-31 08631745 frs-bus:SmallCompaniesRegimeForAccounts 2022-04-01 2023-03-31 08631745 frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-04-01 2023-03-31 08631745 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-04-01 2023-03-31 08631745 frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-04-01 2023-03-31 08631745 frs-bus:OrdinaryShareClass1 2022-04-01 2023-03-31 08631745 frs-bus:OrdinaryShareClass1 2022-03-31 08631745 frs-bus:OrdinaryShareClass1 2023-03-31 08631745 frs-bus:OrdinaryShareClass2 2022-04-01 2023-03-31 08631745 frs-bus:OrdinaryShareClass2 2022-03-31 08631745 frs-bus:OrdinaryShareClass2 2023-03-31 08631745 frs-bus:OrdinaryShareClass3 2022-04-01 2023-03-31 08631745 frs-bus:OrdinaryShareClass3 2022-03-31 08631745 frs-bus:OrdinaryShareClass3 2023-03-31 08631745 frs-bus:OrdinaryShareClass4 2022-04-01 2023-03-31 08631745 frs-bus:OrdinaryShareClass4 2022-03-31 08631745 frs-bus:OrdinaryShareClass4 2023-03-31 08631745 frs-bus:OrdinaryShareClass5 2022-04-01 2023-03-31 08631745 frs-bus:OrdinaryShareClass5 2022-03-31 08631745 frs-bus:OrdinaryShareClass5 2023-03-31 08631745 frs-bus:PreferenceShareClass1 2022-04-01 2023-03-31 08631745 frs-bus:PreferenceShareClass1 2022-03-31 08631745 frs-bus:PreferenceShareClass1 2023-03-31 08631745 frs-bus:PreferenceShareClass2 2022-04-01 2023-03-31 08631745 frs-bus:PreferenceShareClass2 2022-03-31 08631745 frs-bus:PreferenceShareClass2 2023-03-31 08631745 frs-bus:PreferenceShareClass3 2022-04-01 2023-03-31 08631745 frs-bus:PreferenceShareClass3 2022-03-31 08631745 frs-bus:PreferenceShareClass3 2023-03-31 08631745 frs-bus:PreferenceShareClass4 2022-04-01 2023-03-31 08631745 frs-bus:PreferenceShareClass4 2022-03-31 08631745 frs-bus:PreferenceShareClass4 2023-03-31 08631745 frs-bus:PreferenceShareClass5 2022-04-01 2023-03-31 08631745 frs-bus:PreferenceShareClass5 2022-03-31 08631745 frs-bus:PreferenceShareClass5 2023-03-31 08631745 1 2022-04-01 2023-03-31 08631745 1 2023-03-31 08631745 1 2022-04-01 2023-03-31 08631745 frs-core:LeasedAssets 2022-04-01 2023-03-31 08631745 frs-core:OwnedAssets 2022-04-01 2023-03-31 08631745 frs-core:CurrencyRisk 2022-04-01 2023-03-31 08631745 frs-core:MarketRisk 2022-04-01 2023-03-31 08631745 frs-core:InterestRateRisk 2022-04-01 2023-03-31 08631745 frs-core:DeferredTaxation 2022-04-01 2023-03-31 08631745 frs-core:DeferredTaxation 2022-03-31 08631745 frs-core:DeferredTaxation 2023-03-31 08631745 frs-core:OtherProvisionsContingentLiabilities 2022-04-01 2023-03-31 08631745 frs-core:OtherProvisionsContingentLiabilities 2022-03-31 08631745 frs-core:OtherProvisionsContingentLiabilities 2023-03-31 08631745 frs-core:ProvisionsDeferredTax 2023-03-31 08631745 frs-core:OtherDeferredTax 2023-03-31 08631745 frs-core:AcceleratedTaxDepreciationDeferredTax 2023-03-31 08631745 frs-core:TaxLossesCarry-forwardsDeferredTax 2023-03-31 08631745 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-03-31 08631745 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-04-01 2023-03-31 08631745 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-03-31 08631745 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-03-31 08631745 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-04-01 2023-03-31 08631745 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-03-31 08631745 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-03-31 08631745 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-04-01 2023-03-31 08631745 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-03-31 08631745 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-03-31 08631745 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-03-31 08631745 frs-core:RevaluationInvestmentPropertyDeferredTax 2023-03-31 08631745 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-03-31 08631745 frs-core:OtherPost-employmentBenefitsDeferredTax 2023-03-31 08631745 frs-core:Share-basedPaymentsDeferredTax 2023-03-31 08631745 frs-core:TaxCreditsDeferredTax 2023-03-31 08631745 frs-core:CostValuation 2022-03-31 08631745 frs-core:AdditionsToInvestments 2023-03-31 08631745 frs-core:DisposalsRepaymentsInvestments 2023-03-31 08631745 frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-03-31 08631745 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-03-31 08631745 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-03-31 08631745 frs-core:OtherIncreaseDecreaseInInvestments 2023-03-31 08631745 frs-core:CostValuation 2023-03-31 08631745 frs-core:ProvisionsForImpairmentInvestments 2022-03-31 08631745 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-03-31 08631745 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-03-31 08631745 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-03-31 08631745 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-03-31 08631745 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-03-31 08631745 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-03-31 08631745 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-03-31 08631745 frs-core:ProvisionsForImpairmentInvestments 2023-03-31 08631745 frs-core:ListedExchangeTraded 2023-03-31 08631745 frs-core:ListedExchangeTraded 2022-03-31 08631745 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-03-31 08631745 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-03-31 08631745 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-03-31 08631745 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-03-31 08631745 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-03-31 08631745 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-03-31 08631745 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-03-31 08631745 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-03-31 08631745 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 08631745 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 08631745 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 08631745 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 08631745 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 08631745 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-03-31 08631745 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 08631745 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 08631745 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 08631745 frs-core:UnlistedNon-exchangeTraded 2023-03-31 08631745 frs-core:UnlistedNon-exchangeTraded 2022-03-31 08631745 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-03-31 08631745 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 08631745 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 08631745 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 08631745 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 08631745 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 08631745 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 08631745 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-03-31 08631745 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 08631745 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 08631745 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 08631745 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 08631745 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 08631745 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-03-31 08631745 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 08631745 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 08631745 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 08631745 dpl-frs:CostSales 2022-04-01 2023-03-31 08631745 dpl-frs:CostSales 2022-03-31 08631745 dpl-frs:CostSales 2023-03-31 08631745 dpl-frs:DistributionCosts 2022-04-01 2023-03-31 08631745 dpl-frs:AdministrativeExpenses 2022-04-01 2023-03-31 08631745 frs-bus:Director1 2022-04-01 2023-03-31 08631745 frs-bus:Director1 2022-03-31 08631745 frs-bus:Director1 2023-03-31 08631745 frs-bus:Director2 2022-04-01 2023-03-31 08631745 frs-bus:Director2 2022-03-31 08631745 frs-bus:Director2 2023-03-31 08631745 1 2022-04-01 2023-03-31 08631745 frs-core:CurrentFinancialInstruments 1 2023-03-31 08631745 frs-core:Non-currentFinancialInstruments 1 2023-03-31 08631745 2 2022-04-01 2023-03-31 08631745 frs-core:CurrentFinancialInstruments 2 2023-03-31 08631745 frs-core:Non-currentFinancialInstruments 2 2023-03-31 08631745 3 2022-04-01 2023-03-31 08631745 frs-core:CurrentFinancialInstruments 3 2023-03-31 08631745 frs-core:Non-currentFinancialInstruments 3 2023-03-31 08631745 4 2022-04-01 2023-03-31 08631745 frs-core:CurrentFinancialInstruments 4 2023-03-31 08631745 frs-core:Non-currentFinancialInstruments 4 2023-03-31 08631745 5 2022-04-01 2023-03-31 08631745 frs-core:CurrentFinancialInstruments 5 2023-03-31 08631745 frs-core:Non-currentFinancialInstruments 5 2023-03-31 08631745 6 2022-04-01 2023-03-31 08631745 frs-core:CurrentFinancialInstruments 6 2023-03-31 08631745 frs-core:Non-currentFinancialInstruments 6 2023-03-31 08631745 7 2022-04-01 2023-03-31 08631745 frs-core:CurrentFinancialInstruments 7 2023-03-31 08631745 frs-core:Non-currentFinancialInstruments 7 2023-03-31 08631745 8 2022-04-01 2023-03-31 08631745 frs-core:CurrentFinancialInstruments 8 2023-03-31 08631745 frs-core:Non-currentFinancialInstruments 8 2023-03-31 08631745 9 2022-04-01 2023-03-31 08631745 frs-core:CurrentFinancialInstruments 9 2023-03-31 08631745 frs-core:Non-currentFinancialInstruments 9 2023-03-31 08631745 10 2022-04-01 2023-03-31 08631745 frs-core:CurrentFinancialInstruments 10 2023-03-31 08631745 frs-core:Non-currentFinancialInstruments 10 2023-03-31 08631745 11 2022-04-01 2023-03-31 08631745 frs-core:CurrentFinancialInstruments 11 2023-03-31 08631745 frs-core:Non-currentFinancialInstruments 11 2023-03-31 08631745 12 2022-04-01 2023-03-31 08631745 frs-core:CurrentFinancialInstruments 12 2023-03-31 08631745 frs-core:Non-currentFinancialInstruments 12 2023-03-31 08631745 13 2022-04-01 2023-03-31 08631745 frs-core:CurrentFinancialInstruments 13 2023-03-31 08631745 frs-core:Non-currentFinancialInstruments 13 2023-03-31 08631745 14 2022-04-01 2023-03-31 08631745 frs-core:CurrentFinancialInstruments 14 2023-03-31 08631745 frs-core:Non-currentFinancialInstruments 14 2023-03-31 08631745 15 2022-04-01 2023-03-31 08631745 frs-core:CurrentFinancialInstruments 15 2023-03-31 08631745 frs-core:Non-currentFinancialInstruments 15 2023-03-31 08631745 16 2022-04-01 2023-03-31 08631745 frs-core:CurrentFinancialInstruments 16 2023-03-31 08631745 frs-core:Non-currentFinancialInstruments 16 2023-03-31 08631745 17 2022-04-01 2023-03-31 08631745 frs-core:CurrentFinancialInstruments 17 2023-03-31 08631745 frs-core:Non-currentFinancialInstruments 17 2023-03-31 08631745 18 2022-04-01 2023-03-31 08631745 frs-core:CurrentFinancialInstruments 18 2023-03-31 08631745 frs-core:Non-currentFinancialInstruments 18 2023-03-31 08631745 19 2022-04-01 2023-03-31 08631745 frs-core:CurrentFinancialInstruments 19 2023-03-31 08631745 frs-core:Non-currentFinancialInstruments 19 2023-03-31 08631745 20 2022-04-01 2023-03-31 08631745 frs-core:CurrentFinancialInstruments 20 2023-03-31 08631745 frs-core:Non-currentFinancialInstruments 20 2023-03-31 08631745 dpl-frs:Item1 2022-04-01 2023-03-31 08631745 dpl-frs:Item1 2022-03-31 08631745 dpl-frs:Item1 2023-03-31 08631745 dpl-frs:CostSales dpl-frs:Item1 2022-04-01 2023-03-31 08631745 dpl-frs:CostSales dpl-frs:Item1 2022-03-31 08631745 dpl-frs:CostSales dpl-frs:Item1 2023-03-31 08631745 dpl-frs:DistributionCosts dpl-frs:Item1 2022-04-01 2023-03-31 08631745 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-04-01 2023-03-31 08631745 dpl-frs:Item2 2022-04-01 2023-03-31 08631745 dpl-frs:Item2 2022-03-31 08631745 dpl-frs:Item2 2023-03-31 08631745 dpl-frs:CostSales dpl-frs:Item2 2022-04-01 2023-03-31 08631745 dpl-frs:CostSales dpl-frs:Item2 2022-03-31 08631745 dpl-frs:CostSales dpl-frs:Item2 2023-03-31 08631745 dpl-frs:DistributionCosts dpl-frs:Item2 2022-04-01 2023-03-31 08631745 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-04-01 2023-03-31 08631745 dpl-frs:Item3 2022-04-01 2023-03-31 08631745 dpl-frs:Item3 2022-03-31 08631745 dpl-frs:Item3 2023-03-31 08631745 dpl-frs:CostSales dpl-frs:Item3 2022-04-01 2023-03-31 08631745 dpl-frs:CostSales dpl-frs:Item3 2022-03-31 08631745 dpl-frs:CostSales dpl-frs:Item3 2023-03-31 08631745 dpl-frs:DistributionCosts dpl-frs:Item3 2022-04-01 2023-03-31 08631745 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-04-01 2023-03-31 08631745 dpl-frs:Item4 2022-04-01 2023-03-31 08631745 dpl-frs:Item4 2022-03-31 08631745 dpl-frs:Item4 2023-03-31 08631745 dpl-frs:CostSales dpl-frs:Item4 2022-04-01 2023-03-31 08631745 dpl-frs:CostSales dpl-frs:Item4 2022-03-31 08631745 dpl-frs:CostSales dpl-frs:Item4 2023-03-31 08631745 dpl-frs:DistributionCosts dpl-frs:Item4 2022-04-01 2023-03-31 08631745 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-04-01 2023-03-31 08631745 dpl-frs:Item5 2022-04-01 2023-03-31 08631745 dpl-frs:Item5 2022-03-31 08631745 dpl-frs:Item5 2023-03-31 08631745 dpl-frs:CostSales dpl-frs:Item5 2022-04-01 2023-03-31 08631745 dpl-frs:CostSales dpl-frs:Item5 2022-03-31 08631745 dpl-frs:CostSales dpl-frs:Item5 2023-03-31 08631745 dpl-frs:DistributionCosts dpl-frs:Item5 2022-04-01 2023-03-31 08631745 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-04-01 2023-03-31 08631745 dpl-frs:Item6 2022-04-01 2023-03-31 08631745 dpl-frs:Item6 2022-03-31 08631745 dpl-frs:Item6 2023-03-31 08631745 dpl-frs:CostSales dpl-frs:Item6 2022-04-01 2023-03-31 08631745 dpl-frs:CostSales dpl-frs:Item6 2022-03-31 08631745 dpl-frs:CostSales dpl-frs:Item6 2023-03-31 08631745 dpl-frs:DistributionCosts dpl-frs:Item6 2022-04-01 2023-03-31 08631745 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-04-01 2023-03-31 08631745 dpl-frs:Item7 2022-04-01 2023-03-31 08631745 dpl-frs:Item7 2022-03-31 08631745 dpl-frs:Item7 2023-03-31 08631745 dpl-frs:CostSales dpl-frs:Item7 2022-04-01 2023-03-31 08631745 dpl-frs:CostSales dpl-frs:Item7 2022-03-31 08631745 dpl-frs:CostSales dpl-frs:Item7 2023-03-31 08631745 dpl-frs:DistributionCosts dpl-frs:Item7 2022-04-01 2023-03-31 08631745 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-04-01 2023-03-31 08631745 dpl-frs:Item8 2022-04-01 2023-03-31 08631745 dpl-frs:Item8 2022-03-31 08631745 dpl-frs:Item8 2023-03-31 08631745 dpl-frs:CostSales dpl-frs:Item8 2022-04-01 2023-03-31 08631745 dpl-frs:CostSales dpl-frs:Item8 2022-03-31 08631745 dpl-frs:CostSales dpl-frs:Item8 2023-03-31 08631745 dpl-frs:DistributionCosts dpl-frs:Item8 2022-04-01 2023-03-31 08631745 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-04-01 2023-03-31 08631745 dpl-frs:Item9 2022-04-01 2023-03-31 08631745 dpl-frs:Item9 2022-03-31 08631745 dpl-frs:Item9 2023-03-31 08631745 dpl-frs:CostSales dpl-frs:Item9 2022-04-01 2023-03-31 08631745 dpl-frs:CostSales dpl-frs:Item9 2022-03-31 08631745 dpl-frs:CostSales dpl-frs:Item9 2023-03-31 08631745 dpl-frs:DistributionCosts dpl-frs:Item9 2022-04-01 2023-03-31 08631745 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-04-01 2023-03-31 08631745 dpl-frs:Item10 2022-04-01 2023-03-31 08631745 dpl-frs:Item10 2022-03-31 08631745 dpl-frs:Item10 2023-03-31 08631745 dpl-frs:CostSales dpl-frs:Item10 2022-04-01 2023-03-31 08631745 dpl-frs:CostSales dpl-frs:Item10 2022-03-31 08631745 dpl-frs:CostSales dpl-frs:Item10 2023-03-31 08631745 dpl-frs:DistributionCosts dpl-frs:Item10 2022-04-01 2023-03-31 08631745 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-04-01 2023-03-31 08631745 dpl-frs:Item11 2022-04-01 2023-03-31 08631745 dpl-frs:Item11 2022-03-31 08631745 dpl-frs:Item11 2023-03-31 08631745 dpl-frs:CostSales dpl-frs:Item11 2022-04-01 2023-03-31 08631745 dpl-frs:CostSales dpl-frs:Item11 2022-03-31 08631745 dpl-frs:CostSales dpl-frs:Item11 2023-03-31 08631745 dpl-frs:DistributionCosts dpl-frs:Item11 2022-04-01 2023-03-31 08631745 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-04-01 2023-03-31 08631745 dpl-frs:Item12 2022-04-01 2023-03-31 08631745 dpl-frs:Item12 2022-03-31 08631745 dpl-frs:Item12 2023-03-31 08631745 dpl-frs:CostSales dpl-frs:Item12 2022-04-01 2023-03-31 08631745 dpl-frs:CostSales dpl-frs:Item12 2022-03-31 08631745 dpl-frs:CostSales dpl-frs:Item12 2023-03-31 08631745 dpl-frs:DistributionCosts dpl-frs:Item12 2022-04-01 2023-03-31 08631745 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-04-01 2023-03-31 08631745 1 2022-04-01 2023-03-31 08631745 frs-countries:EnglandWales 2022-04-01 2023-03-31 08631745 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-03-31 08631745 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-03-31 08631745 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-03-31 08631745 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-03-31 08631745 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-04-01 2022-03-31 08631745 frs-core:AllSubsidiaries 2021-04-01 2022-03-31 08631745 frs-core:KeyManagementPersonnel 2021-04-01 2022-03-31 08631745 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-04-01 2022-03-31 08631745 frs-core:OtherRelatedParties 2021-04-01 2022-03-31 08631745 2021-03-31 08631745 2022-03-31 08631745 2021-04-01 2022-03-31 08631745 frs-core:CurrentFinancialInstruments 2022-03-31 08631745 frs-core:CurrentFinancialInstruments 2021-04-01 2022-03-31 08631745 frs-core:Non-currentFinancialInstruments 2022-03-31 08631745 frs-core:Non-currentFinancialInstruments 2021-04-01 2022-03-31 08631745 frs-core:CurrentFinancialInstruments 2021-04-01 2022-03-31 08631745 frs-core:CurrentFinancialInstruments 2022-03-31 08631745 frs-core:AfterOneYear 2021-04-01 2022-03-31 08631745 frs-core:BetweenOneFiveYears 2021-04-01 2022-03-31 08631745 frs-core:BetweenOneFiveYears 2022-03-31 08631745 frs-core:ComputerEquipment 2022-03-31 08631745 frs-core:ComputerEquipment 2021-04-01 2022-03-31 08631745 frs-core:ComputerEquipment 2021-03-31 08631745 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-03-31 08631745 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-04-01 2022-03-31 08631745 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-03-31 08631745 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-03-31 08631745 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-04-01 2022-03-31 08631745 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-03-31 08631745 frs-core:FurnitureFittings 2022-03-31 08631745 frs-core:FurnitureFittings 2021-04-01 2022-03-31 08631745 frs-core:FurnitureFittings 2021-03-31 08631745 frs-core:NetGoodwill 2022-03-31 08631745 frs-core:NetGoodwill 2021-04-01 2022-03-31 08631745 frs-core:NetGoodwill 2021-03-31 08631745 frs-core:InvestmentPropertyIncludedWithinPPE 2022-03-31 08631745 frs-core:InvestmentPropertyIncludedWithinPPE 2021-04-01 2022-03-31 08631745 frs-core:InvestmentPropertyIncludedWithinPPE 2021-03-31 08631745 frs-core:LandBuildings 2022-03-31 08631745 frs-core:LandBuildings 2021-04-01 2022-03-31 08631745 frs-core:LandBuildings 2021-03-31 08631745 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-03-31 08631745 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-04-01 2022-03-31 08631745 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-03-31 08631745 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-03-31 08631745 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-04-01 2022-03-31 08631745 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-03-31 08631745 frs-core:MoreThanFiveYears 2021-04-01 2022-03-31 08631745 frs-core:MoreThanFiveYears 2022-03-31 08631745 frs-core:MotorVehicles 2022-03-31 08631745 frs-core:MotorVehicles 2021-04-01 2022-03-31 08631745 frs-core:MotorVehicles 2021-03-31 08631745 frs-core:OtherResidualIntangibleAssets 2022-03-31 08631745 frs-core:OtherResidualIntangibleAssets 2021-04-01 2022-03-31 08631745 frs-core:OtherResidualIntangibleAssets 2021-03-31 08631745 frs-core:PlantMachinery 2022-03-31 08631745 frs-core:PlantMachinery 2021-04-01 2022-03-31 08631745 frs-core:PlantMachinery 2021-03-31 08631745 frs-core:Secured 2022-03-31 08631745 frs-core:Unsecured 2022-03-31 08631745 frs-core:WithinOneYear 2021-04-01 2022-03-31 08631745 frs-core:WithinOneYear 2022-03-31 08631745 frs-core:CapitalRedemptionReserve 2021-04-01 2022-03-31 08631745 frs-core:CapitalRedemptionReserve 2021-03-31 08631745 frs-core:CapitalRedemptionReserve 2022-03-31 08631745 frs-core:OtherReservesSubtotal 2021-04-01 2022-03-31 08631745 frs-core:OtherReservesSubtotal 2021-03-31 08631745 frs-core:OtherReservesSubtotal 2022-03-31 08631745 frs-core:RevaluationReserve 2021-04-01 2022-03-31 08631745 frs-core:RevaluationReserve 2021-03-31 08631745 frs-core:RevaluationReserve 2022-03-31 08631745 frs-core:SharePremium 2021-04-01 2022-03-31 08631745 frs-core:SharePremium 2021-03-31 08631745 frs-core:SharePremium 2022-03-31 08631745 frs-core:ShareCapital 2021-04-01 2022-03-31 08631745 frs-core:ShareCapital 2021-03-31 08631745 frs-core:ShareCapital 2022-03-31 08631745 frs-core:RetainedEarningsAccumulatedLosses 2021-04-01 2022-03-31 08631745 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-03-31 08631745 frs-core:RetainedEarningsAccumulatedLosses 2022-03-31 08631745 frs-core:RetainedEarningsAccumulatedLosses 2021-03-31 08631745 frs-core:RetainedEarningsAccumulatedLosses 2022-03-31 08631745 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-03-31 08631745 frs-countries:UnitedKingdom 2021-04-01 2022-03-31 08631745 frs-countries:Europe 2021-04-01 2022-03-31 08631745 frs-countries:NorthAmerica 2021-04-01 2022-03-31 08631745 frs-countries:SouthAmerica 2021-04-01 2022-03-31 08631745 frs-countries:Asia 2021-04-01 2022-03-31 08631745 frs-countries:RestWorldOutsideUK 2021-04-01 2022-03-31 08631745 frs-bus:HighestPaidDirector 2021-04-01 2022-03-31 08631745 frs-bus:PrivateLimitedCompanyLtd 2021-04-01 2022-03-31 08631745 frs-bus:CompanyLimitedByGuarantee 2021-04-01 2022-03-31 08631745 frs-bus:LimitedLiabilityPartnershipLLP 2021-04-01 2022-03-31 08631745 frs-bus:LimitedLiabilityPartnershipsSORP 2021-04-01 2022-03-31 08631745 frs-bus:FullAccounts 2021-04-01 2022-03-31 08631745 frs-bus:FilletedAccounts 2021-04-01 2022-03-31 08631745 frs-bus:AbridgedAccounts 2021-04-01 2022-03-31 08631745 frs-bus:FRS102 2021-04-01 2022-03-31 08631745 frs-bus:MediumEntities 2021-04-01 2022-03-31 08631745 frs-bus:SmallEntities 2021-04-01 2022-03-31 08631745 frs-bus:EntityHasNeverTraded 2021-04-01 2022-03-31 08631745 frs-bus:EntityNoLongerTradingButTradedInPast 2021-04-01 2022-03-31 08631745 frs-bus:Audited 2021-04-01 2022-03-31 08631745 frs-bus:AuditExempt-NoAccountantsReport 2021-04-01 2022-03-31 08631745 frs-bus:AuditExemptWithAccountantsReport 2021-04-01 2022-03-31 08631745 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-04-01 2022-03-31 08631745 frs-bus:LargeCompaniesRegimeForAccounts 2021-04-01 2022-03-31 08631745 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-04-01 2022-03-31 08631745 frs-bus:SmallCompaniesRegimeForAccounts 2021-04-01 2022-03-31 08631745 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-04-01 2022-03-31 08631745 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-04-01 2022-03-31 08631745 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-04-01 2022-03-31 08631745 frs-bus:OrdinaryShareClass1 2021-04-01 2022-03-31 08631745 frs-bus:OrdinaryShareClass1 2021-03-31 08631745 frs-bus:OrdinaryShareClass1 2022-03-31 08631745 frs-bus:OrdinaryShareClass2 2021-04-01 2022-03-31 08631745 frs-bus:OrdinaryShareClass2 2021-03-31 08631745 frs-bus:OrdinaryShareClass2 2022-03-31 08631745 frs-bus:OrdinaryShareClass3 2021-04-01 2022-03-31 08631745 frs-bus:OrdinaryShareClass3 2021-03-31 08631745 frs-bus:OrdinaryShareClass3 2022-03-31 08631745 frs-bus:OrdinaryShareClass4 2021-04-01 2022-03-31 08631745 frs-bus:OrdinaryShareClass4 2021-03-31 08631745 frs-bus:OrdinaryShareClass4 2022-03-31 08631745 frs-bus:OrdinaryShareClass5 2021-04-01 2022-03-31 08631745 frs-bus:OrdinaryShareClass5 2021-03-31 08631745 frs-bus:OrdinaryShareClass5 2022-03-31 08631745 frs-bus:PreferenceShareClass1 2021-04-01 2022-03-31 08631745 frs-bus:PreferenceShareClass1 2021-03-31 08631745 frs-bus:PreferenceShareClass1 2022-03-31 08631745 frs-bus:PreferenceShareClass2 2021-04-01 2022-03-31 08631745 frs-bus:PreferenceShareClass2 2021-03-31 08631745 frs-bus:PreferenceShareClass2 2022-03-31 08631745 frs-bus:PreferenceShareClass3 2021-04-01 2022-03-31 08631745 frs-bus:PreferenceShareClass3 2021-03-31 08631745 frs-bus:PreferenceShareClass3 2022-03-31 08631745 frs-bus:PreferenceShareClass4 2021-04-01 2022-03-31 08631745 frs-bus:PreferenceShareClass4 2021-03-31 08631745 frs-bus:PreferenceShareClass4 2022-03-31 08631745 frs-bus:PreferenceShareClass5 2021-04-01 2022-03-31 08631745 frs-bus:PreferenceShareClass5 2021-03-31 08631745 frs-bus:PreferenceShareClass5 2022-03-31 08631745 1 2021-04-01 2022-03-31 08631745 1 2022-03-31 08631745 1 2021-04-01 2022-03-31 08631745 frs-core:LeasedAssets 2021-04-01 2022-03-31 08631745 frs-core:OwnedAssets 2021-04-01 2022-03-31 08631745 frs-core:CurrencyRisk 2021-04-01 2022-03-31 08631745 frs-core:MarketRisk 2021-04-01 2022-03-31 08631745 frs-core:InterestRateRisk 2021-04-01 2022-03-31 08631745 frs-core:DeferredTaxation 2021-04-01 2022-03-31 08631745 frs-core:DeferredTaxation 2021-03-31 08631745 frs-core:DeferredTaxation 2022-03-31 08631745 frs-core:OtherProvisionsContingentLiabilities 2021-04-01 2022-03-31 08631745 frs-core:OtherProvisionsContingentLiabilities 2021-03-31 08631745 frs-core:OtherProvisionsContingentLiabilities 2022-03-31 08631745 frs-core:ProvisionsDeferredTax 2022-03-31 08631745 frs-core:OtherDeferredTax 2022-03-31 08631745 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-03-31 08631745 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-03-31 08631745 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-03-31 08631745 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-04-01 2022-03-31 08631745 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-03-31 08631745 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-03-31 08631745 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-04-01 2022-03-31 08631745 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-03-31 08631745 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-03-31 08631745 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-04-01 2022-03-31 08631745 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-03-31 08631745 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-03-31 08631745 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-03-31 08631745 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-03-31 08631745 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-03-31 08631745 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-03-31 08631745 frs-core:Share-basedPaymentsDeferredTax 2022-03-31 08631745 frs-core:TaxCreditsDeferredTax 2022-03-31 08631745 frs-core:CostValuation 2021-03-31 08631745 frs-core:AdditionsToInvestments 2022-03-31 08631745 frs-core:DisposalsRepaymentsInvestments 2022-03-31 08631745 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-03-31 08631745 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-03-31 08631745 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-03-31 08631745 frs-core:OtherIncreaseDecreaseInInvestments 2022-03-31 08631745 frs-core:CostValuation 2022-03-31 08631745 frs-core:ProvisionsForImpairmentInvestments 2021-03-31 08631745 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-03-31 08631745 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-03-31 08631745 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-03-31 08631745 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-03-31 08631745 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-03-31 08631745 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-03-31 08631745 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-03-31 08631745 frs-core:ProvisionsForImpairmentInvestments 2022-03-31 08631745 frs-core:ListedExchangeTraded 2022-03-31 08631745 frs-core:ListedExchangeTraded 2021-03-31 08631745 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-03-31 08631745 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-03-31 08631745 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-03-31 08631745 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-03-31 08631745 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-03-31 08631745 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-03-31 08631745 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-03-31 08631745 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-03-31 08631745 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-03-31 08631745 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 08631745 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 08631745 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 08631745 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 08631745 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-03-31 08631745 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 08631745 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 08631745 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 08631745 frs-core:UnlistedNon-exchangeTraded 2022-03-31 08631745 frs-core:UnlistedNon-exchangeTraded 2021-03-31 08631745 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-03-31 08631745 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 08631745 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 08631745 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 08631745 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 08631745 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 08631745 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 08631745 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-03-31 08631745 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-03-31 08631745 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 08631745 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 08631745 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 08631745 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 08631745 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-03-31 08631745 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 08631745 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 08631745 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 08631745 dpl-frs:CostSales 2021-04-01 2022-03-31 08631745 dpl-frs:CostSales 2021-03-31 08631745 dpl-frs:CostSales 2022-03-31 08631745 dpl-frs:DistributionCosts 2021-04-01 2022-03-31 08631745 dpl-frs:AdministrativeExpenses 2021-04-01 2022-03-31 08631745 frs-bus:Director1 2021-04-01 2022-03-31 08631745 frs-bus:Director1 2021-03-31 08631745 frs-bus:Director1 2022-03-31 08631745 frs-bus:Director2 2021-04-01 2022-03-31 08631745 frs-bus:Director2 2021-03-31 08631745 frs-bus:Director2 2022-03-31 08631745 1 2021-04-01 2022-03-31 08631745 frs-core:CurrentFinancialInstruments 1 2022-03-31 08631745 frs-core:Non-currentFinancialInstruments 1 2022-03-31 08631745 2 2021-04-01 2022-03-31 08631745 frs-core:CurrentFinancialInstruments 2 2022-03-31 08631745 frs-core:Non-currentFinancialInstruments 2 2022-03-31 08631745 3 2021-04-01 2022-03-31 08631745 frs-core:CurrentFinancialInstruments 3 2022-03-31 08631745 frs-core:Non-currentFinancialInstruments 3 2022-03-31 08631745 4 2021-04-01 2022-03-31 08631745 frs-core:CurrentFinancialInstruments 4 2022-03-31 08631745 frs-core:Non-currentFinancialInstruments 4 2022-03-31 08631745 5 2021-04-01 2022-03-31 08631745 frs-core:CurrentFinancialInstruments 5 2022-03-31 08631745 frs-core:Non-currentFinancialInstruments 5 2022-03-31 08631745 6 2021-04-01 2022-03-31 08631745 frs-core:CurrentFinancialInstruments 6 2022-03-31 08631745 frs-core:Non-currentFinancialInstruments 6 2022-03-31 08631745 7 2021-04-01 2022-03-31 08631745 frs-core:CurrentFinancialInstruments 7 2022-03-31 08631745 frs-core:Non-currentFinancialInstruments 7 2022-03-31 08631745 8 2021-04-01 2022-03-31 08631745 frs-core:CurrentFinancialInstruments 8 2022-03-31 08631745 frs-core:Non-currentFinancialInstruments 8 2022-03-31 08631745 9 2021-04-01 2022-03-31 08631745 frs-core:CurrentFinancialInstruments 9 2022-03-31 08631745 frs-core:Non-currentFinancialInstruments 9 2022-03-31 08631745 10 2021-04-01 2022-03-31 08631745 frs-core:CurrentFinancialInstruments 10 2022-03-31 08631745 frs-core:Non-currentFinancialInstruments 10 2022-03-31 08631745 11 2021-04-01 2022-03-31 08631745 frs-core:CurrentFinancialInstruments 11 2022-03-31 08631745 frs-core:Non-currentFinancialInstruments 11 2022-03-31 08631745 12 2021-04-01 2022-03-31 08631745 frs-core:CurrentFinancialInstruments 12 2022-03-31 08631745 frs-core:Non-currentFinancialInstruments 12 2022-03-31 08631745 13 2021-04-01 2022-03-31 08631745 frs-core:CurrentFinancialInstruments 13 2022-03-31 08631745 frs-core:Non-currentFinancialInstruments 13 2022-03-31 08631745 14 2021-04-01 2022-03-31 08631745 frs-core:CurrentFinancialInstruments 14 2022-03-31 08631745 frs-core:Non-currentFinancialInstruments 14 2022-03-31 08631745 15 2021-04-01 2022-03-31 08631745 frs-core:CurrentFinancialInstruments 15 2022-03-31 08631745 frs-core:Non-currentFinancialInstruments 15 2022-03-31 08631745 16 2021-04-01 2022-03-31 08631745 frs-core:CurrentFinancialInstruments 16 2022-03-31 08631745 frs-core:Non-currentFinancialInstruments 16 2022-03-31 08631745 17 2021-04-01 2022-03-31 08631745 frs-core:CurrentFinancialInstruments 17 2022-03-31 08631745 frs-core:Non-currentFinancialInstruments 17 2022-03-31 08631745 18 2021-04-01 2022-03-31 08631745 frs-core:CurrentFinancialInstruments 18 2022-03-31 08631745 frs-core:Non-currentFinancialInstruments 18 2022-03-31 08631745 19 2021-04-01 2022-03-31 08631745 frs-core:CurrentFinancialInstruments 19 2022-03-31 08631745 frs-core:Non-currentFinancialInstruments 19 2022-03-31 08631745 20 2021-04-01 2022-03-31 08631745 frs-core:CurrentFinancialInstruments 20 2022-03-31 08631745 frs-core:Non-currentFinancialInstruments 20 2022-03-31 08631745 dpl-frs:Item1 2021-04-01 2022-03-31 08631745 dpl-frs:Item1 2021-03-31 08631745 dpl-frs:Item1 2022-03-31 08631745 dpl-frs:CostSales dpl-frs:Item1 2021-04-01 2022-03-31 08631745 dpl-frs:CostSales dpl-frs:Item1 2021-03-31 08631745 dpl-frs:CostSales dpl-frs:Item1 2022-03-31 08631745 dpl-frs:DistributionCosts dpl-frs:Item1 2021-04-01 2022-03-31 08631745 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-04-01 2022-03-31 08631745 dpl-frs:Item2 2021-04-01 2022-03-31 08631745 dpl-frs:Item2 2021-03-31 08631745 dpl-frs:Item2 2022-03-31 08631745 dpl-frs:CostSales dpl-frs:Item2 2021-04-01 2022-03-31 08631745 dpl-frs:CostSales dpl-frs:Item2 2021-03-31 08631745 dpl-frs:CostSales dpl-frs:Item2 2022-03-31 08631745 dpl-frs:DistributionCosts dpl-frs:Item2 2021-04-01 2022-03-31 08631745 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-04-01 2022-03-31 08631745 dpl-frs:Item3 2021-04-01 2022-03-31 08631745 dpl-frs:Item3 2021-03-31 08631745 dpl-frs:Item3 2022-03-31 08631745 dpl-frs:CostSales dpl-frs:Item3 2021-04-01 2022-03-31 08631745 dpl-frs:CostSales dpl-frs:Item3 2021-03-31 08631745 dpl-frs:CostSales dpl-frs:Item3 2022-03-31 08631745 dpl-frs:DistributionCosts dpl-frs:Item3 2021-04-01 2022-03-31 08631745 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-04-01 2022-03-31 08631745 dpl-frs:Item4 2021-04-01 2022-03-31 08631745 dpl-frs:Item4 2021-03-31 08631745 dpl-frs:Item4 2022-03-31 08631745 dpl-frs:CostSales dpl-frs:Item4 2021-04-01 2022-03-31 08631745 dpl-frs:CostSales dpl-frs:Item4 2021-03-31 08631745 dpl-frs:CostSales dpl-frs:Item4 2022-03-31 08631745 dpl-frs:DistributionCosts dpl-frs:Item4 2021-04-01 2022-03-31 08631745 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-04-01 2022-03-31 08631745 dpl-frs:Item5 2021-04-01 2022-03-31 08631745 dpl-frs:Item5 2021-03-31 08631745 dpl-frs:Item5 2022-03-31 08631745 dpl-frs:CostSales dpl-frs:Item5 2021-04-01 2022-03-31 08631745 dpl-frs:CostSales dpl-frs:Item5 2021-03-31 08631745 dpl-frs:CostSales dpl-frs:Item5 2022-03-31 08631745 dpl-frs:DistributionCosts dpl-frs:Item5 2021-04-01 2022-03-31 08631745 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-04-01 2022-03-31 08631745 dpl-frs:Item6 2021-04-01 2022-03-31 08631745 dpl-frs:Item6 2021-03-31 08631745 dpl-frs:Item6 2022-03-31 08631745 dpl-frs:CostSales dpl-frs:Item6 2021-04-01 2022-03-31 08631745 dpl-frs:CostSales dpl-frs:Item6 2021-03-31 08631745 dpl-frs:CostSales dpl-frs:Item6 2022-03-31 08631745 dpl-frs:DistributionCosts dpl-frs:Item6 2021-04-01 2022-03-31 08631745 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-04-01 2022-03-31 08631745 dpl-frs:Item7 2021-04-01 2022-03-31 08631745 dpl-frs:Item7 2021-03-31 08631745 dpl-frs:Item7 2022-03-31 08631745 dpl-frs:CostSales dpl-frs:Item7 2021-04-01 2022-03-31 08631745 dpl-frs:CostSales dpl-frs:Item7 2021-03-31 08631745 dpl-frs:CostSales dpl-frs:Item7 2022-03-31 08631745 dpl-frs:DistributionCosts dpl-frs:Item7 2021-04-01 2022-03-31 08631745 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-04-01 2022-03-31 08631745 dpl-frs:Item8 2021-04-01 2022-03-31 08631745 dpl-frs:Item8 2021-03-31 08631745 dpl-frs:Item8 2022-03-31 08631745 dpl-frs:CostSales dpl-frs:Item8 2021-04-01 2022-03-31 08631745 dpl-frs:CostSales dpl-frs:Item8 2021-03-31 08631745 dpl-frs:CostSales dpl-frs:Item8 2022-03-31 08631745 dpl-frs:DistributionCosts dpl-frs:Item8 2021-04-01 2022-03-31 08631745 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-04-01 2022-03-31 08631745 dpl-frs:Item9 2021-04-01 2022-03-31 08631745 dpl-frs:Item9 2021-03-31 08631745 dpl-frs:Item9 2022-03-31 08631745 dpl-frs:CostSales dpl-frs:Item9 2021-04-01 2022-03-31 08631745 dpl-frs:CostSales dpl-frs:Item9 2021-03-31 08631745 dpl-frs:CostSales dpl-frs:Item9 2022-03-31 08631745 dpl-frs:DistributionCosts dpl-frs:Item9 2021-04-01 2022-03-31 08631745 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-04-01 2022-03-31 08631745 dpl-frs:Item10 2021-04-01 2022-03-31 08631745 dpl-frs:Item10 2021-03-31 08631745 dpl-frs:Item10 2022-03-31 08631745 dpl-frs:CostSales dpl-frs:Item10 2021-04-01 2022-03-31 08631745 dpl-frs:CostSales dpl-frs:Item10 2021-03-31 08631745 dpl-frs:CostSales dpl-frs:Item10 2022-03-31 08631745 dpl-frs:DistributionCosts dpl-frs:Item10 2021-04-01 2022-03-31 08631745 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-04-01 2022-03-31 08631745 dpl-frs:Item11 2021-04-01 2022-03-31 08631745 dpl-frs:Item11 2021-03-31 08631745 dpl-frs:Item11 2022-03-31 08631745 dpl-frs:CostSales dpl-frs:Item11 2021-04-01 2022-03-31 08631745 dpl-frs:CostSales dpl-frs:Item11 2021-03-31 08631745 dpl-frs:CostSales dpl-frs:Item11 2022-03-31 08631745 dpl-frs:DistributionCosts dpl-frs:Item11 2021-04-01 2022-03-31 08631745 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-04-01 2022-03-31 08631745 dpl-frs:Item12 2021-04-01 2022-03-31 08631745 dpl-frs:Item12 2021-03-31 08631745 dpl-frs:Item12 2022-03-31 08631745 dpl-frs:CostSales dpl-frs:Item12 2021-04-01 2022-03-31 08631745 dpl-frs:CostSales dpl-frs:Item12 2021-03-31 08631745 dpl-frs:CostSales dpl-frs:Item12 2022-03-31 08631745 dpl-frs:DistributionCosts dpl-frs:Item12 2021-04-01 2022-03-31 08631745 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-04-01 2022-03-31 08631745 1 2021-04-01 2022-03-31 08631745 frs-countries:EnglandWales 2021-04-01 2022-03-31
Registered number: 08631745
Next Generation Scaffolding Limited
Unaudited Financial Statements
For The Year Ended 31 March 2023
MSB Rayleigh
MSB House
35 Websters Way
Rayleigh
Essex
SS6 8JQ
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08631745
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 955,584 318,100
955,584 318,100
CURRENT ASSETS
Debtors 5 1,448,148 1,673,527
Cash at bank and in hand 41,767 233,232
1,489,915 1,906,759
Creditors: Amounts Falling Due Within One Year 6 (885,673 ) (1,209,400 )
NET CURRENT ASSETS (LIABILITIES) 604,242 697,359
TOTAL ASSETS LESS CURRENT LIABILITIES 1,559,826 1,015,459
Creditors: Amounts Falling Due After More Than One Year 7 (334,328 ) (92,511 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (181,561 ) (60,439 )
NET ASSETS 1,043,937 862,509
CAPITAL AND RESERVES
Called up share capital 9 2 2
Profit and Loss Account 1,043,935 862,507
SHAREHOLDERS' FUNDS 1,043,937 862,509
Page 1
Page 2
For the year ending 31 March 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 Sam Barr
Director
Mr Christopher Day
Director
05/02/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Next Generation Scaffolding Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08631745 . The registered office is MSB House, 35 Websters Way, Rayleigh, Essex, SS6 8JQ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 15% Reducing Balance
Motor Vehicles 15% Reducing Balance
Fixtures & Fittings 15% Reducing Balance
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
...CONTINUED
Page 3
Page 4
2.5. Taxation - continued
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 9 (2022: 5)
9 5
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 April 2022 384,160 67,975 50,318 502,453
Additions 768,275 32,603 5,238 806,116
As at 31 March 2023 1,152,435 100,578 55,556 1,308,569
Depreciation
As at 1 April 2022 119,911 30,291 34,151 184,353
Provided during the period 154,878 10,543 3,211 168,632
As at 31 March 2023 274,789 40,834 37,362 352,985
Net Book Value
As at 31 March 2023 877,646 59,744 18,194 955,584
As at 1 April 2022 264,249 37,684 16,167 318,100
Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:
2023 2022
£ £
Plant & Machinery 450,639 131,431
450,639 131,431
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 1,017,923 1,231,131
Prepayments and accrued income 7,834 9,021
Other debtors 27,468 32,468
Other taxes and social security 187,404 394,414
Net wages 483 -
Directors' loan accounts 170,849 -
Amounts owed by associates 36,187 6,493
1,448,148 1,673,527
Page 4
Page 5
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 174,736 38,953
Trade creditors 269,210 214,333
Bank loans and overdrafts 56,229 139,433
Corporation tax 5,136 103,650
VAT 161,021 164,865
Net wages - 1,477
Pensions 1,942 2,021
Factoring account 176,001 531,066
Other creditors. 11,762 6,393
Accruals and deferred income 29,636 7,000
Directors' loan accounts - 209
885,673 1,209,400
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 145,299 37,668
Bank loans 189,029 54,843
334,328 92,511
8. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year 174,736 38,953
Later than one year and not later than five years 145,299 37,668
320,035 76,621
320,035 76,621
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 2 2
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 April 2022 Amounts advanced Amounts repaid Amounts written off As at 31 March 2023
£ £ £ £ £
Mr Sam Barr - 163,582 83,617 - 79,965
Mr Christopher Day - 172,959 82,075 - 90,884
The above loans are unsecured, interest free and repayable on demand.
Page 5