Acorah Software Products - Accounts Production 14.3.260 false true 31 May 2022 1 June 2021 false 1 June 2022 31 May 2023 31 May 2023 11994729 R Sirbu A Vinitchi S Cannon iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11994729 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-05-31 11994729 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-05-31 11994729 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-05-31 11994729 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-05-31 11994729 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-06-01 2023-05-31 11994729 frs-core:AllSubsidiaries 2022-06-01 2023-05-31 11994729 frs-core:KeyManagementPersonnel 2022-06-01 2023-05-31 11994729 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-06-01 2023-05-31 11994729 frs-core:OtherRelatedParties 2022-06-01 2023-05-31 11994729 2022-05-31 11994729 2023-05-31 11994729 2022-06-01 2023-05-31 11994729 frs-core:CurrentFinancialInstruments 2023-05-31 11994729 frs-core:CurrentFinancialInstruments 2022-06-01 2023-05-31 11994729 frs-core:Non-currentFinancialInstruments 2023-05-31 11994729 frs-core:Non-currentFinancialInstruments 2022-06-01 2023-05-31 11994729 frs-core:CurrentFinancialInstruments 2022-06-01 2023-05-31 11994729 frs-core:CurrentFinancialInstruments 2023-05-31 11994729 frs-core:AfterOneYear 2022-06-01 2023-05-31 11994729 frs-core:BetweenOneFiveYears 2022-06-01 2023-05-31 11994729 frs-core:BetweenOneFiveYears 2023-05-31 11994729 frs-core:ComputerEquipment 2023-05-31 11994729 frs-core:ComputerEquipment 2022-06-01 2023-05-31 11994729 frs-core:ComputerEquipment 2022-05-31 11994729 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-05-31 11994729 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-06-01 2023-05-31 11994729 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-05-31 11994729 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-05-31 11994729 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-06-01 2023-05-31 11994729 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-05-31 11994729 frs-core:FurnitureFittings 2023-05-31 11994729 frs-core:FurnitureFittings 2022-06-01 2023-05-31 11994729 frs-core:FurnitureFittings 2022-05-31 11994729 frs-core:NetGoodwill 2023-05-31 11994729 frs-core:NetGoodwill 2022-06-01 2023-05-31 11994729 frs-core:NetGoodwill 2022-05-31 11994729 frs-core:InvestmentPropertyIncludedWithinPPE 2023-05-31 11994729 frs-core:InvestmentPropertyIncludedWithinPPE 2022-06-01 2023-05-31 11994729 frs-core:InvestmentPropertyIncludedWithinPPE 2022-05-31 11994729 frs-core:LandBuildings 2023-05-31 11994729 frs-core:LandBuildings 2022-06-01 2023-05-31 11994729 frs-core:LandBuildings 2022-05-31 11994729 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-05-31 11994729 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-06-01 2023-05-31 11994729 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-05-31 11994729 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-05-31 11994729 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-06-01 2023-05-31 11994729 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-05-31 11994729 frs-core:MoreThanFiveYears 2022-06-01 2023-05-31 11994729 frs-core:MoreThanFiveYears 2023-05-31 11994729 frs-core:MotorVehicles 2023-05-31 11994729 frs-core:MotorVehicles 2022-06-01 2023-05-31 11994729 frs-core:MotorVehicles 2022-05-31 11994729 frs-core:OtherResidualIntangibleAssets 2023-05-31 11994729 frs-core:OtherResidualIntangibleAssets 2022-06-01 2023-05-31 11994729 frs-core:OtherResidualIntangibleAssets 2022-05-31 11994729 frs-core:PlantMachinery 2023-05-31 11994729 frs-core:PlantMachinery 2022-06-01 2023-05-31 11994729 frs-core:PlantMachinery 2022-05-31 11994729 frs-core:Secured 2023-05-31 11994729 frs-core:Unsecured 2023-05-31 11994729 frs-core:WithinOneYear 2022-06-01 2023-05-31 11994729 frs-core:WithinOneYear 2023-05-31 11994729 frs-core:CapitalRedemptionReserve 2022-06-01 2023-05-31 11994729 frs-core:CapitalRedemptionReserve 2022-05-31 11994729 frs-core:CapitalRedemptionReserve 2023-05-31 11994729 frs-core:OtherReservesSubtotal 2022-06-01 2023-05-31 11994729 frs-core:OtherReservesSubtotal 2022-05-31 11994729 frs-core:OtherReservesSubtotal 2023-05-31 11994729 frs-core:RevaluationReserve 2022-06-01 2023-05-31 11994729 frs-core:RevaluationReserve 2022-05-31 11994729 frs-core:RevaluationReserve 2023-05-31 11994729 frs-core:SharePremium 2022-06-01 2023-05-31 11994729 frs-core:SharePremium 2022-05-31 11994729 frs-core:SharePremium 2023-05-31 11994729 frs-core:ShareCapital 2022-06-01 2023-05-31 11994729 frs-core:ShareCapital 2022-05-31 11994729 frs-core:ShareCapital 2023-05-31 11994729 frs-core:RetainedEarningsAccumulatedLosses 2022-06-01 2023-05-31 11994729 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-05-31 11994729 frs-core:RetainedEarningsAccumulatedLosses 2023-05-31 11994729 frs-core:RetainedEarningsAccumulatedLosses 2022-05-31 11994729 frs-core:RetainedEarningsAccumulatedLosses 2023-05-31 11994729 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-05-31 11994729 frs-countries:UnitedKingdom 2022-06-01 2023-05-31 11994729 frs-countries:Europe 2022-06-01 2023-05-31 11994729 frs-countries:NorthAmerica 2022-06-01 2023-05-31 11994729 frs-countries:SouthAmerica 2022-06-01 2023-05-31 11994729 frs-countries:Asia 2022-06-01 2023-05-31 11994729 frs-countries:RestWorldOutsideUK 2022-06-01 2023-05-31 11994729 frs-bus:HighestPaidDirector 2022-06-01 2023-05-31 11994729 frs-bus:PrivateLimitedCompanyLtd 2022-06-01 2023-05-31 11994729 frs-bus:CompanyLimitedByGuarantee 2022-06-01 2023-05-31 11994729 frs-bus:LimitedLiabilityPartnershipLLP 2022-06-01 2023-05-31 11994729 frs-bus:LimitedLiabilityPartnershipsSORP 2022-06-01 2023-05-31 11994729 frs-bus:FullAccounts 2022-06-01 2023-05-31 11994729 frs-bus:FilletedAccounts 2022-06-01 2023-05-31 11994729 frs-bus:AbridgedAccounts 2022-06-01 2023-05-31 11994729 frs-bus:FRS102 2022-06-01 2023-05-31 11994729 frs-bus:MediumEntities 2022-06-01 2023-05-31 11994729 frs-bus:SmallEntities 2022-06-01 2023-05-31 11994729 frs-bus:EntityHasNeverTraded 2022-06-01 2023-05-31 11994729 frs-bus:EntityNoLongerTradingButTradedInPast 2022-06-01 2023-05-31 11994729 frs-bus:Audited 2022-06-01 2023-05-31 11994729 frs-bus:AuditExempt-NoAccountantsReport 2022-06-01 2023-05-31 11994729 frs-bus:AuditExemptWithAccountantsReport 2022-06-01 2023-05-31 11994729 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-06-01 2023-05-31 11994729 frs-bus:LargeCompaniesRegimeForAccounts 2022-06-01 2023-05-31 11994729 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-06-01 2023-05-31 11994729 frs-bus:SmallCompaniesRegimeForAccounts 2022-06-01 2023-05-31 11994729 frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-06-01 2023-05-31 11994729 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-06-01 2023-05-31 11994729 frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-06-01 2023-05-31 11994729 frs-bus:OrdinaryShareClass1 2022-06-01 2023-05-31 11994729 frs-bus:OrdinaryShareClass1 2022-05-31 11994729 frs-bus:OrdinaryShareClass1 2023-05-31 11994729 frs-bus:OrdinaryShareClass2 2022-06-01 2023-05-31 11994729 frs-bus:OrdinaryShareClass2 2022-05-31 11994729 frs-bus:OrdinaryShareClass2 2023-05-31 11994729 frs-bus:OrdinaryShareClass3 2022-06-01 2023-05-31 11994729 frs-bus:OrdinaryShareClass3 2022-05-31 11994729 frs-bus:OrdinaryShareClass3 2023-05-31 11994729 frs-bus:OrdinaryShareClass4 2022-06-01 2023-05-31 11994729 frs-bus:OrdinaryShareClass4 2022-05-31 11994729 frs-bus:OrdinaryShareClass4 2023-05-31 11994729 frs-bus:OrdinaryShareClass5 2022-06-01 2023-05-31 11994729 frs-bus:OrdinaryShareClass5 2022-05-31 11994729 frs-bus:OrdinaryShareClass5 2023-05-31 11994729 frs-bus:PreferenceShareClass1 2022-06-01 2023-05-31 11994729 frs-bus:PreferenceShareClass1 2022-05-31 11994729 frs-bus:PreferenceShareClass1 2023-05-31 11994729 frs-bus:PreferenceShareClass2 2022-06-01 2023-05-31 11994729 frs-bus:PreferenceShareClass2 2022-05-31 11994729 frs-bus:PreferenceShareClass2 2023-05-31 11994729 frs-bus:PreferenceShareClass3 2022-06-01 2023-05-31 11994729 frs-bus:PreferenceShareClass3 2022-05-31 11994729 frs-bus:PreferenceShareClass3 2023-05-31 11994729 frs-bus:PreferenceShareClass4 2022-06-01 2023-05-31 11994729 frs-bus:PreferenceShareClass4 2022-05-31 11994729 frs-bus:PreferenceShareClass4 2023-05-31 11994729 frs-bus:PreferenceShareClass5 2022-06-01 2023-05-31 11994729 frs-bus:PreferenceShareClass5 2022-05-31 11994729 frs-bus:PreferenceShareClass5 2023-05-31 11994729 1 2022-06-01 2023-05-31 11994729 1 2023-05-31 11994729 1 2022-06-01 2023-05-31 11994729 frs-core:LeasedAssets 2022-06-01 2023-05-31 11994729 frs-core:OwnedAssets 2022-06-01 2023-05-31 11994729 frs-core:CurrencyRisk 2022-06-01 2023-05-31 11994729 frs-core:MarketRisk 2022-06-01 2023-05-31 11994729 frs-core:InterestRateRisk 2022-06-01 2023-05-31 11994729 frs-core:DeferredTaxation 2022-06-01 2023-05-31 11994729 frs-core:DeferredTaxation 2022-05-31 11994729 frs-core:DeferredTaxation 2023-05-31 11994729 frs-core:OtherProvisionsContingentLiabilities 2022-06-01 2023-05-31 11994729 frs-core:OtherProvisionsContingentLiabilities 2022-05-31 11994729 frs-core:OtherProvisionsContingentLiabilities 2023-05-31 11994729 frs-core:ProvisionsDeferredTax 2023-05-31 11994729 frs-core:OtherDeferredTax 2023-05-31 11994729 frs-core:AcceleratedTaxDepreciationDeferredTax 2023-05-31 11994729 frs-core:TaxLossesCarry-forwardsDeferredTax 2023-05-31 11994729 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-05-31 11994729 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-06-01 2023-05-31 11994729 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-05-31 11994729 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-05-31 11994729 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-06-01 2023-05-31 11994729 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-05-31 11994729 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-05-31 11994729 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-06-01 2023-05-31 11994729 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-05-31 11994729 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-05-31 11994729 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-05-31 11994729 frs-core:RevaluationInvestmentPropertyDeferredTax 2023-05-31 11994729 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-05-31 11994729 frs-core:OtherPost-employmentBenefitsDeferredTax 2023-05-31 11994729 frs-core:Share-basedPaymentsDeferredTax 2023-05-31 11994729 frs-core:TaxCreditsDeferredTax 2023-05-31 11994729 frs-core:CostValuation 2022-05-31 11994729 frs-core:AdditionsToInvestments 2023-05-31 11994729 frs-core:DisposalsRepaymentsInvestments 2023-05-31 11994729 frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-05-31 11994729 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-05-31 11994729 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-05-31 11994729 frs-core:OtherIncreaseDecreaseInInvestments 2023-05-31 11994729 frs-core:CostValuation 2023-05-31 11994729 frs-core:ProvisionsForImpairmentInvestments 2022-05-31 11994729 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-05-31 11994729 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-05-31 11994729 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-05-31 11994729 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-05-31 11994729 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-05-31 11994729 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-05-31 11994729 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-05-31 11994729 frs-core:ProvisionsForImpairmentInvestments 2023-05-31 11994729 frs-core:ListedExchangeTraded 2023-05-31 11994729 frs-core:ListedExchangeTraded 2022-05-31 11994729 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-05-31 11994729 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-05-31 11994729 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-05-31 11994729 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-05-31 11994729 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-05-31 11994729 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-05-31 11994729 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-05-31 11994729 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-05-31 11994729 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-05-31 11994729 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-05-31 11994729 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-05-31 11994729 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-05-31 11994729 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-05-31 11994729 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-05-31 11994729 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-05-31 11994729 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-05-31 11994729 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-05-31 11994729 frs-core:UnlistedNon-exchangeTraded 2023-05-31 11994729 frs-core:UnlistedNon-exchangeTraded 2022-05-31 11994729 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-05-31 11994729 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-31 11994729 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-31 11994729 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-31 11994729 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-31 11994729 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-31 11994729 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-31 11994729 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-05-31 11994729 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 11994729 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-31 11994729 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-31 11994729 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-31 11994729 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-31 11994729 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-05-31 11994729 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-31 11994729 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-31 11994729 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-31 11994729 dpl-frs:CostSales 2022-06-01 2023-05-31 11994729 dpl-frs:CostSales 2022-05-31 11994729 dpl-frs:CostSales 2023-05-31 11994729 dpl-frs:DistributionCosts 2022-06-01 2023-05-31 11994729 dpl-frs:AdministrativeExpenses 2022-06-01 2023-05-31 11994729 frs-bus:Director1 2022-06-01 2023-05-31 11994729 frs-bus:Director1 2022-05-31 11994729 frs-bus:Director1 2023-05-31 11994729 frs-bus:Director2 2022-06-01 2023-05-31 11994729 frs-bus:Director2 2022-05-31 11994729 frs-bus:Director2 2023-05-31 11994729 frs-bus:Director3 2022-06-01 2023-05-31 11994729 frs-bus:Director3 2022-05-31 11994729 frs-bus:Director3 2023-05-31 11994729 frs-bus:Director4 2022-06-01 2023-05-31 11994729 frs-bus:Director4 2022-05-31 11994729 frs-bus:Director4 2023-05-31 11994729 1 2022-06-01 2023-05-31 11994729 frs-core:CurrentFinancialInstruments 1 2023-05-31 11994729 frs-core:Non-currentFinancialInstruments 1 2023-05-31 11994729 2 2022-06-01 2023-05-31 11994729 frs-core:CurrentFinancialInstruments 2 2023-05-31 11994729 frs-core:Non-currentFinancialInstruments 2 2023-05-31 11994729 3 2022-06-01 2023-05-31 11994729 frs-core:CurrentFinancialInstruments 3 2023-05-31 11994729 frs-core:Non-currentFinancialInstruments 3 2023-05-31 11994729 4 2022-06-01 2023-05-31 11994729 frs-core:CurrentFinancialInstruments 4 2023-05-31 11994729 frs-core:Non-currentFinancialInstruments 4 2023-05-31 11994729 5 2022-06-01 2023-05-31 11994729 frs-core:CurrentFinancialInstruments 5 2023-05-31 11994729 frs-core:Non-currentFinancialInstruments 5 2023-05-31 11994729 6 2022-06-01 2023-05-31 11994729 frs-core:CurrentFinancialInstruments 6 2023-05-31 11994729 frs-core:Non-currentFinancialInstruments 6 2023-05-31 11994729 7 2022-06-01 2023-05-31 11994729 frs-core:CurrentFinancialInstruments 7 2023-05-31 11994729 frs-core:Non-currentFinancialInstruments 7 2023-05-31 11994729 8 2022-06-01 2023-05-31 11994729 frs-core:CurrentFinancialInstruments 8 2023-05-31 11994729 frs-core:Non-currentFinancialInstruments 8 2023-05-31 11994729 9 2022-06-01 2023-05-31 11994729 frs-core:CurrentFinancialInstruments 9 2023-05-31 11994729 frs-core:Non-currentFinancialInstruments 9 2023-05-31 11994729 10 2022-06-01 2023-05-31 11994729 frs-core:CurrentFinancialInstruments 10 2023-05-31 11994729 frs-core:Non-currentFinancialInstruments 10 2023-05-31 11994729 11 2022-06-01 2023-05-31 11994729 frs-core:CurrentFinancialInstruments 11 2023-05-31 11994729 frs-core:Non-currentFinancialInstruments 11 2023-05-31 11994729 12 2022-06-01 2023-05-31 11994729 frs-core:CurrentFinancialInstruments 12 2023-05-31 11994729 frs-core:Non-currentFinancialInstruments 12 2023-05-31 11994729 13 2022-06-01 2023-05-31 11994729 frs-core:CurrentFinancialInstruments 13 2023-05-31 11994729 frs-core:Non-currentFinancialInstruments 13 2023-05-31 11994729 14 2022-06-01 2023-05-31 11994729 frs-core:CurrentFinancialInstruments 14 2023-05-31 11994729 frs-core:Non-currentFinancialInstruments 14 2023-05-31 11994729 15 2022-06-01 2023-05-31 11994729 frs-core:CurrentFinancialInstruments 15 2023-05-31 11994729 frs-core:Non-currentFinancialInstruments 15 2023-05-31 11994729 16 2022-06-01 2023-05-31 11994729 frs-core:CurrentFinancialInstruments 16 2023-05-31 11994729 frs-core:Non-currentFinancialInstruments 16 2023-05-31 11994729 17 2022-06-01 2023-05-31 11994729 frs-core:CurrentFinancialInstruments 17 2023-05-31 11994729 frs-core:Non-currentFinancialInstruments 17 2023-05-31 11994729 18 2022-06-01 2023-05-31 11994729 frs-core:CurrentFinancialInstruments 18 2023-05-31 11994729 frs-core:Non-currentFinancialInstruments 18 2023-05-31 11994729 19 2022-06-01 2023-05-31 11994729 frs-core:CurrentFinancialInstruments 19 2023-05-31 11994729 frs-core:Non-currentFinancialInstruments 19 2023-05-31 11994729 20 2022-06-01 2023-05-31 11994729 frs-core:CurrentFinancialInstruments 20 2023-05-31 11994729 frs-core:Non-currentFinancialInstruments 20 2023-05-31 11994729 dpl-frs:Item1 2022-06-01 2023-05-31 11994729 dpl-frs:Item1 2022-05-31 11994729 dpl-frs:Item1 2023-05-31 11994729 dpl-frs:CostSales dpl-frs:Item1 2022-06-01 2023-05-31 11994729 dpl-frs:CostSales dpl-frs:Item1 2022-05-31 11994729 dpl-frs:CostSales dpl-frs:Item1 2023-05-31 11994729 dpl-frs:DistributionCosts dpl-frs:Item1 2022-06-01 2023-05-31 11994729 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-06-01 2023-05-31 11994729 dpl-frs:Item2 2022-06-01 2023-05-31 11994729 dpl-frs:Item2 2022-05-31 11994729 dpl-frs:Item2 2023-05-31 11994729 dpl-frs:CostSales dpl-frs:Item2 2022-06-01 2023-05-31 11994729 dpl-frs:CostSales dpl-frs:Item2 2022-05-31 11994729 dpl-frs:CostSales dpl-frs:Item2 2023-05-31 11994729 dpl-frs:DistributionCosts dpl-frs:Item2 2022-06-01 2023-05-31 11994729 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-06-01 2023-05-31 11994729 dpl-frs:Item3 2022-06-01 2023-05-31 11994729 dpl-frs:Item3 2022-05-31 11994729 dpl-frs:Item3 2023-05-31 11994729 dpl-frs:CostSales dpl-frs:Item3 2022-06-01 2023-05-31 11994729 dpl-frs:CostSales dpl-frs:Item3 2022-05-31 11994729 dpl-frs:CostSales dpl-frs:Item3 2023-05-31 11994729 dpl-frs:DistributionCosts dpl-frs:Item3 2022-06-01 2023-05-31 11994729 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-06-01 2023-05-31 11994729 dpl-frs:Item4 2022-06-01 2023-05-31 11994729 dpl-frs:Item4 2022-05-31 11994729 dpl-frs:Item4 2023-05-31 11994729 dpl-frs:CostSales dpl-frs:Item4 2022-06-01 2023-05-31 11994729 dpl-frs:CostSales dpl-frs:Item4 2022-05-31 11994729 dpl-frs:CostSales dpl-frs:Item4 2023-05-31 11994729 dpl-frs:DistributionCosts dpl-frs:Item4 2022-06-01 2023-05-31 11994729 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-06-01 2023-05-31 11994729 dpl-frs:Item5 2022-06-01 2023-05-31 11994729 dpl-frs:Item5 2022-05-31 11994729 dpl-frs:Item5 2023-05-31 11994729 dpl-frs:CostSales dpl-frs:Item5 2022-06-01 2023-05-31 11994729 dpl-frs:CostSales dpl-frs:Item5 2022-05-31 11994729 dpl-frs:CostSales dpl-frs:Item5 2023-05-31 11994729 dpl-frs:DistributionCosts dpl-frs:Item5 2022-06-01 2023-05-31 11994729 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-06-01 2023-05-31 11994729 dpl-frs:Item6 2022-06-01 2023-05-31 11994729 dpl-frs:Item6 2022-05-31 11994729 dpl-frs:Item6 2023-05-31 11994729 dpl-frs:CostSales dpl-frs:Item6 2022-06-01 2023-05-31 11994729 dpl-frs:CostSales dpl-frs:Item6 2022-05-31 11994729 dpl-frs:CostSales dpl-frs:Item6 2023-05-31 11994729 dpl-frs:DistributionCosts dpl-frs:Item6 2022-06-01 2023-05-31 11994729 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-06-01 2023-05-31 11994729 dpl-frs:Item7 2022-06-01 2023-05-31 11994729 dpl-frs:Item7 2022-05-31 11994729 dpl-frs:Item7 2023-05-31 11994729 dpl-frs:CostSales dpl-frs:Item7 2022-06-01 2023-05-31 11994729 dpl-frs:CostSales dpl-frs:Item7 2022-05-31 11994729 dpl-frs:CostSales dpl-frs:Item7 2023-05-31 11994729 dpl-frs:DistributionCosts dpl-frs:Item7 2022-06-01 2023-05-31 11994729 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-06-01 2023-05-31 11994729 dpl-frs:Item8 2022-06-01 2023-05-31 11994729 dpl-frs:Item8 2022-05-31 11994729 dpl-frs:Item8 2023-05-31 11994729 dpl-frs:CostSales dpl-frs:Item8 2022-06-01 2023-05-31 11994729 dpl-frs:CostSales dpl-frs:Item8 2022-05-31 11994729 dpl-frs:CostSales dpl-frs:Item8 2023-05-31 11994729 dpl-frs:DistributionCosts dpl-frs:Item8 2022-06-01 2023-05-31 11994729 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-06-01 2023-05-31 11994729 dpl-frs:Item9 2022-06-01 2023-05-31 11994729 dpl-frs:Item9 2022-05-31 11994729 dpl-frs:Item9 2023-05-31 11994729 dpl-frs:CostSales dpl-frs:Item9 2022-06-01 2023-05-31 11994729 dpl-frs:CostSales dpl-frs:Item9 2022-05-31 11994729 dpl-frs:CostSales dpl-frs:Item9 2023-05-31 11994729 dpl-frs:DistributionCosts dpl-frs:Item9 2022-06-01 2023-05-31 11994729 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-06-01 2023-05-31 11994729 dpl-frs:Item10 2022-06-01 2023-05-31 11994729 dpl-frs:Item10 2022-05-31 11994729 dpl-frs:Item10 2023-05-31 11994729 dpl-frs:CostSales dpl-frs:Item10 2022-06-01 2023-05-31 11994729 dpl-frs:CostSales dpl-frs:Item10 2022-05-31 11994729 dpl-frs:CostSales dpl-frs:Item10 2023-05-31 11994729 dpl-frs:DistributionCosts dpl-frs:Item10 2022-06-01 2023-05-31 11994729 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-06-01 2023-05-31 11994729 dpl-frs:Item11 2022-06-01 2023-05-31 11994729 dpl-frs:Item11 2022-05-31 11994729 dpl-frs:Item11 2023-05-31 11994729 dpl-frs:CostSales dpl-frs:Item11 2022-06-01 2023-05-31 11994729 dpl-frs:CostSales dpl-frs:Item11 2022-05-31 11994729 dpl-frs:CostSales dpl-frs:Item11 2023-05-31 11994729 dpl-frs:DistributionCosts dpl-frs:Item11 2022-06-01 2023-05-31 11994729 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-06-01 2023-05-31 11994729 dpl-frs:Item12 2022-06-01 2023-05-31 11994729 dpl-frs:Item12 2022-05-31 11994729 dpl-frs:Item12 2023-05-31 11994729 dpl-frs:CostSales dpl-frs:Item12 2022-06-01 2023-05-31 11994729 dpl-frs:CostSales dpl-frs:Item12 2022-05-31 11994729 dpl-frs:CostSales dpl-frs:Item12 2023-05-31 11994729 dpl-frs:DistributionCosts dpl-frs:Item12 2022-06-01 2023-05-31 11994729 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-06-01 2023-05-31 11994729 1 2022-06-01 2023-05-31 11994729 frs-countries:EnglandWales 2022-06-01 2023-05-31 11994729 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-05-31 11994729 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-05-31 11994729 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-05-31 11994729 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-05-31 11994729 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-06-01 2022-05-31 11994729 frs-core:AllSubsidiaries 2021-06-01 2022-05-31 11994729 frs-core:KeyManagementPersonnel 2021-06-01 2022-05-31 11994729 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-06-01 2022-05-31 11994729 frs-core:OtherRelatedParties 2021-06-01 2022-05-31 11994729 2021-05-31 11994729 2022-05-31 11994729 2021-06-01 2022-05-31 11994729 frs-core:CurrentFinancialInstruments 2022-05-31 11994729 frs-core:CurrentFinancialInstruments 2021-06-01 2022-05-31 11994729 frs-core:Non-currentFinancialInstruments 2022-05-31 11994729 frs-core:Non-currentFinancialInstruments 2021-06-01 2022-05-31 11994729 frs-core:CurrentFinancialInstruments 2021-06-01 2022-05-31 11994729 frs-core:CurrentFinancialInstruments 2022-05-31 11994729 frs-core:AfterOneYear 2021-06-01 2022-05-31 11994729 frs-core:BetweenOneFiveYears 2021-06-01 2022-05-31 11994729 frs-core:BetweenOneFiveYears 2022-05-31 11994729 frs-core:ComputerEquipment 2022-05-31 11994729 frs-core:ComputerEquipment 2021-06-01 2022-05-31 11994729 frs-core:ComputerEquipment 2021-05-31 11994729 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-05-31 11994729 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-06-01 2022-05-31 11994729 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-05-31 11994729 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-05-31 11994729 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-06-01 2022-05-31 11994729 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-05-31 11994729 frs-core:FurnitureFittings 2022-05-31 11994729 frs-core:FurnitureFittings 2021-06-01 2022-05-31 11994729 frs-core:FurnitureFittings 2021-05-31 11994729 frs-core:NetGoodwill 2022-05-31 11994729 frs-core:NetGoodwill 2021-06-01 2022-05-31 11994729 frs-core:NetGoodwill 2021-05-31 11994729 frs-core:InvestmentPropertyIncludedWithinPPE 2022-05-31 11994729 frs-core:InvestmentPropertyIncludedWithinPPE 2021-06-01 2022-05-31 11994729 frs-core:InvestmentPropertyIncludedWithinPPE 2021-05-31 11994729 frs-core:LandBuildings 2022-05-31 11994729 frs-core:LandBuildings 2021-06-01 2022-05-31 11994729 frs-core:LandBuildings 2021-05-31 11994729 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-05-31 11994729 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-06-01 2022-05-31 11994729 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-05-31 11994729 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-05-31 11994729 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-06-01 2022-05-31 11994729 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-05-31 11994729 frs-core:MoreThanFiveYears 2021-06-01 2022-05-31 11994729 frs-core:MoreThanFiveYears 2022-05-31 11994729 frs-core:MotorVehicles 2022-05-31 11994729 frs-core:MotorVehicles 2021-06-01 2022-05-31 11994729 frs-core:MotorVehicles 2021-05-31 11994729 frs-core:OtherResidualIntangibleAssets 2022-05-31 11994729 frs-core:OtherResidualIntangibleAssets 2021-06-01 2022-05-31 11994729 frs-core:OtherResidualIntangibleAssets 2021-05-31 11994729 frs-core:PlantMachinery 2022-05-31 11994729 frs-core:PlantMachinery 2021-06-01 2022-05-31 11994729 frs-core:PlantMachinery 2021-05-31 11994729 frs-core:Secured 2022-05-31 11994729 frs-core:Unsecured 2022-05-31 11994729 frs-core:WithinOneYear 2021-06-01 2022-05-31 11994729 frs-core:WithinOneYear 2022-05-31 11994729 frs-core:CapitalRedemptionReserve 2021-06-01 2022-05-31 11994729 frs-core:CapitalRedemptionReserve 2021-05-31 11994729 frs-core:CapitalRedemptionReserve 2022-05-31 11994729 frs-core:OtherReservesSubtotal 2021-06-01 2022-05-31 11994729 frs-core:OtherReservesSubtotal 2021-05-31 11994729 frs-core:OtherReservesSubtotal 2022-05-31 11994729 frs-core:RevaluationReserve 2021-06-01 2022-05-31 11994729 frs-core:RevaluationReserve 2021-05-31 11994729 frs-core:RevaluationReserve 2022-05-31 11994729 frs-core:SharePremium 2021-06-01 2022-05-31 11994729 frs-core:SharePremium 2021-05-31 11994729 frs-core:SharePremium 2022-05-31 11994729 frs-core:ShareCapital 2021-06-01 2022-05-31 11994729 frs-core:ShareCapital 2021-05-31 11994729 frs-core:ShareCapital 2022-05-31 11994729 frs-core:RetainedEarningsAccumulatedLosses 2021-06-01 2022-05-31 11994729 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-05-31 11994729 frs-core:RetainedEarningsAccumulatedLosses 2022-05-31 11994729 frs-core:RetainedEarningsAccumulatedLosses 2021-05-31 11994729 frs-core:RetainedEarningsAccumulatedLosses 2022-05-31 11994729 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-05-31 11994729 frs-countries:UnitedKingdom 2021-06-01 2022-05-31 11994729 frs-countries:Europe 2021-06-01 2022-05-31 11994729 frs-countries:NorthAmerica 2021-06-01 2022-05-31 11994729 frs-countries:SouthAmerica 2021-06-01 2022-05-31 11994729 frs-countries:Asia 2021-06-01 2022-05-31 11994729 frs-countries:RestWorldOutsideUK 2021-06-01 2022-05-31 11994729 frs-bus:HighestPaidDirector 2021-06-01 2022-05-31 11994729 frs-bus:PrivateLimitedCompanyLtd 2021-06-01 2022-05-31 11994729 frs-bus:CompanyLimitedByGuarantee 2021-06-01 2022-05-31 11994729 frs-bus:LimitedLiabilityPartnershipLLP 2021-06-01 2022-05-31 11994729 frs-bus:LimitedLiabilityPartnershipsSORP 2021-06-01 2022-05-31 11994729 frs-bus:FullAccounts 2021-06-01 2022-05-31 11994729 frs-bus:FilletedAccounts 2021-06-01 2022-05-31 11994729 frs-bus:AbridgedAccounts 2021-06-01 2022-05-31 11994729 frs-bus:FRS102 2021-06-01 2022-05-31 11994729 frs-bus:MediumEntities 2021-06-01 2022-05-31 11994729 frs-bus:SmallEntities 2021-06-01 2022-05-31 11994729 frs-bus:EntityHasNeverTraded 2021-06-01 2022-05-31 11994729 frs-bus:EntityNoLongerTradingButTradedInPast 2021-06-01 2022-05-31 11994729 frs-bus:Audited 2021-06-01 2022-05-31 11994729 frs-bus:AuditExempt-NoAccountantsReport 2021-06-01 2022-05-31 11994729 frs-bus:AuditExemptWithAccountantsReport 2021-06-01 2022-05-31 11994729 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-06-01 2022-05-31 11994729 frs-bus:LargeCompaniesRegimeForAccounts 2021-06-01 2022-05-31 11994729 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-06-01 2022-05-31 11994729 frs-bus:SmallCompaniesRegimeForAccounts 2021-06-01 2022-05-31 11994729 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-06-01 2022-05-31 11994729 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-06-01 2022-05-31 11994729 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-06-01 2022-05-31 11994729 frs-bus:OrdinaryShareClass1 2021-06-01 2022-05-31 11994729 frs-bus:OrdinaryShareClass1 2021-05-31 11994729 frs-bus:OrdinaryShareClass1 2022-05-31 11994729 frs-bus:OrdinaryShareClass2 2021-06-01 2022-05-31 11994729 frs-bus:OrdinaryShareClass2 2021-05-31 11994729 frs-bus:OrdinaryShareClass2 2022-05-31 11994729 frs-bus:OrdinaryShareClass3 2021-06-01 2022-05-31 11994729 frs-bus:OrdinaryShareClass3 2021-05-31 11994729 frs-bus:OrdinaryShareClass3 2022-05-31 11994729 frs-bus:OrdinaryShareClass4 2021-06-01 2022-05-31 11994729 frs-bus:OrdinaryShareClass4 2021-05-31 11994729 frs-bus:OrdinaryShareClass4 2022-05-31 11994729 frs-bus:OrdinaryShareClass5 2021-06-01 2022-05-31 11994729 frs-bus:OrdinaryShareClass5 2021-05-31 11994729 frs-bus:OrdinaryShareClass5 2022-05-31 11994729 frs-bus:PreferenceShareClass1 2021-06-01 2022-05-31 11994729 frs-bus:PreferenceShareClass1 2021-05-31 11994729 frs-bus:PreferenceShareClass1 2022-05-31 11994729 frs-bus:PreferenceShareClass2 2021-06-01 2022-05-31 11994729 frs-bus:PreferenceShareClass2 2021-05-31 11994729 frs-bus:PreferenceShareClass2 2022-05-31 11994729 frs-bus:PreferenceShareClass3 2021-06-01 2022-05-31 11994729 frs-bus:PreferenceShareClass3 2021-05-31 11994729 frs-bus:PreferenceShareClass3 2022-05-31 11994729 frs-bus:PreferenceShareClass4 2021-06-01 2022-05-31 11994729 frs-bus:PreferenceShareClass4 2021-05-31 11994729 frs-bus:PreferenceShareClass4 2022-05-31 11994729 frs-bus:PreferenceShareClass5 2021-06-01 2022-05-31 11994729 frs-bus:PreferenceShareClass5 2021-05-31 11994729 frs-bus:PreferenceShareClass5 2022-05-31 11994729 1 2021-06-01 2022-05-31 11994729 1 2022-05-31 11994729 1 2021-06-01 2022-05-31 11994729 frs-core:LeasedAssets 2021-06-01 2022-05-31 11994729 frs-core:OwnedAssets 2021-06-01 2022-05-31 11994729 frs-core:CurrencyRisk 2021-06-01 2022-05-31 11994729 frs-core:MarketRisk 2021-06-01 2022-05-31 11994729 frs-core:InterestRateRisk 2021-06-01 2022-05-31 11994729 frs-core:DeferredTaxation 2021-06-01 2022-05-31 11994729 frs-core:DeferredTaxation 2021-05-31 11994729 frs-core:DeferredTaxation 2022-05-31 11994729 frs-core:OtherProvisionsContingentLiabilities 2021-06-01 2022-05-31 11994729 frs-core:OtherProvisionsContingentLiabilities 2021-05-31 11994729 frs-core:OtherProvisionsContingentLiabilities 2022-05-31 11994729 frs-core:ProvisionsDeferredTax 2022-05-31 11994729 frs-core:OtherDeferredTax 2022-05-31 11994729 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-05-31 11994729 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-05-31 11994729 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-05-31 11994729 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-06-01 2022-05-31 11994729 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-05-31 11994729 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-05-31 11994729 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-06-01 2022-05-31 11994729 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-05-31 11994729 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-05-31 11994729 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-06-01 2022-05-31 11994729 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-05-31 11994729 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-05-31 11994729 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-05-31 11994729 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-05-31 11994729 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-05-31 11994729 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-05-31 11994729 frs-core:Share-basedPaymentsDeferredTax 2022-05-31 11994729 frs-core:TaxCreditsDeferredTax 2022-05-31 11994729 frs-core:CostValuation 2021-05-31 11994729 frs-core:AdditionsToInvestments 2022-05-31 11994729 frs-core:DisposalsRepaymentsInvestments 2022-05-31 11994729 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-05-31 11994729 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-05-31 11994729 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-05-31 11994729 frs-core:OtherIncreaseDecreaseInInvestments 2022-05-31 11994729 frs-core:CostValuation 2022-05-31 11994729 frs-core:ProvisionsForImpairmentInvestments 2021-05-31 11994729 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-05-31 11994729 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-05-31 11994729 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-05-31 11994729 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-05-31 11994729 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-05-31 11994729 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-05-31 11994729 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-05-31 11994729 frs-core:ProvisionsForImpairmentInvestments 2022-05-31 11994729 frs-core:ListedExchangeTraded 2022-05-31 11994729 frs-core:ListedExchangeTraded 2021-05-31 11994729 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-05-31 11994729 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-05-31 11994729 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-05-31 11994729 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-05-31 11994729 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-05-31 11994729 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-05-31 11994729 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-05-31 11994729 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-05-31 11994729 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-05-31 11994729 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-05-31 11994729 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-05-31 11994729 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-05-31 11994729 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-05-31 11994729 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-05-31 11994729 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-05-31 11994729 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-05-31 11994729 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-05-31 11994729 frs-core:UnlistedNon-exchangeTraded 2022-05-31 11994729 frs-core:UnlistedNon-exchangeTraded 2021-05-31 11994729 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-05-31 11994729 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 11994729 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 11994729 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 11994729 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 11994729 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 11994729 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 11994729 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-05-31 11994729 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-05-31 11994729 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 11994729 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 11994729 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 11994729 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 11994729 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-05-31 11994729 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 11994729 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 11994729 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 11994729 dpl-frs:CostSales 2021-06-01 2022-05-31 11994729 dpl-frs:CostSales 2021-05-31 11994729 dpl-frs:CostSales 2022-05-31 11994729 dpl-frs:DistributionCosts 2021-06-01 2022-05-31 11994729 dpl-frs:AdministrativeExpenses 2021-06-01 2022-05-31 11994729 frs-bus:Director1 2021-06-01 2022-05-31 11994729 frs-bus:Director1 2021-05-31 11994729 frs-bus:Director1 2022-05-31 11994729 frs-bus:Director2 2021-06-01 2022-05-31 11994729 frs-bus:Director2 2021-05-31 11994729 frs-bus:Director2 2022-05-31 11994729 frs-bus:Director3 2021-06-01 2022-05-31 11994729 frs-bus:Director3 2021-05-31 11994729 frs-bus:Director3 2022-05-31 11994729 frs-bus:Director4 2021-06-01 2022-05-31 11994729 frs-bus:Director4 2021-05-31 11994729 frs-bus:Director4 2022-05-31 11994729 1 2021-06-01 2022-05-31 11994729 frs-core:CurrentFinancialInstruments 1 2022-05-31 11994729 frs-core:Non-currentFinancialInstruments 1 2022-05-31 11994729 2 2021-06-01 2022-05-31 11994729 frs-core:CurrentFinancialInstruments 2 2022-05-31 11994729 frs-core:Non-currentFinancialInstruments 2 2022-05-31 11994729 3 2021-06-01 2022-05-31 11994729 frs-core:CurrentFinancialInstruments 3 2022-05-31 11994729 frs-core:Non-currentFinancialInstruments 3 2022-05-31 11994729 4 2021-06-01 2022-05-31 11994729 frs-core:CurrentFinancialInstruments 4 2022-05-31 11994729 frs-core:Non-currentFinancialInstruments 4 2022-05-31 11994729 5 2021-06-01 2022-05-31 11994729 frs-core:CurrentFinancialInstruments 5 2022-05-31 11994729 frs-core:Non-currentFinancialInstruments 5 2022-05-31 11994729 6 2021-06-01 2022-05-31 11994729 frs-core:CurrentFinancialInstruments 6 2022-05-31 11994729 frs-core:Non-currentFinancialInstruments 6 2022-05-31 11994729 7 2021-06-01 2022-05-31 11994729 frs-core:CurrentFinancialInstruments 7 2022-05-31 11994729 frs-core:Non-currentFinancialInstruments 7 2022-05-31 11994729 8 2021-06-01 2022-05-31 11994729 frs-core:CurrentFinancialInstruments 8 2022-05-31 11994729 frs-core:Non-currentFinancialInstruments 8 2022-05-31 11994729 9 2021-06-01 2022-05-31 11994729 frs-core:CurrentFinancialInstruments 9 2022-05-31 11994729 frs-core:Non-currentFinancialInstruments 9 2022-05-31 11994729 10 2021-06-01 2022-05-31 11994729 frs-core:CurrentFinancialInstruments 10 2022-05-31 11994729 frs-core:Non-currentFinancialInstruments 10 2022-05-31 11994729 11 2021-06-01 2022-05-31 11994729 frs-core:CurrentFinancialInstruments 11 2022-05-31 11994729 frs-core:Non-currentFinancialInstruments 11 2022-05-31 11994729 12 2021-06-01 2022-05-31 11994729 frs-core:CurrentFinancialInstruments 12 2022-05-31 11994729 frs-core:Non-currentFinancialInstruments 12 2022-05-31 11994729 13 2021-06-01 2022-05-31 11994729 frs-core:CurrentFinancialInstruments 13 2022-05-31 11994729 frs-core:Non-currentFinancialInstruments 13 2022-05-31 11994729 14 2021-06-01 2022-05-31 11994729 frs-core:CurrentFinancialInstruments 14 2022-05-31 11994729 frs-core:Non-currentFinancialInstruments 14 2022-05-31 11994729 15 2021-06-01 2022-05-31 11994729 frs-core:CurrentFinancialInstruments 15 2022-05-31 11994729 frs-core:Non-currentFinancialInstruments 15 2022-05-31 11994729 16 2021-06-01 2022-05-31 11994729 frs-core:CurrentFinancialInstruments 16 2022-05-31 11994729 frs-core:Non-currentFinancialInstruments 16 2022-05-31 11994729 17 2021-06-01 2022-05-31 11994729 frs-core:CurrentFinancialInstruments 17 2022-05-31 11994729 frs-core:Non-currentFinancialInstruments 17 2022-05-31 11994729 18 2021-06-01 2022-05-31 11994729 frs-core:CurrentFinancialInstruments 18 2022-05-31 11994729 frs-core:Non-currentFinancialInstruments 18 2022-05-31 11994729 19 2021-06-01 2022-05-31 11994729 frs-core:CurrentFinancialInstruments 19 2022-05-31 11994729 frs-core:Non-currentFinancialInstruments 19 2022-05-31 11994729 20 2021-06-01 2022-05-31 11994729 frs-core:CurrentFinancialInstruments 20 2022-05-31 11994729 frs-core:Non-currentFinancialInstruments 20 2022-05-31 11994729 dpl-frs:Item1 2021-06-01 2022-05-31 11994729 dpl-frs:Item1 2021-05-31 11994729 dpl-frs:Item1 2022-05-31 11994729 dpl-frs:CostSales dpl-frs:Item1 2021-06-01 2022-05-31 11994729 dpl-frs:CostSales dpl-frs:Item1 2021-05-31 11994729 dpl-frs:CostSales dpl-frs:Item1 2022-05-31 11994729 dpl-frs:DistributionCosts dpl-frs:Item1 2021-06-01 2022-05-31 11994729 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-06-01 2022-05-31 11994729 dpl-frs:Item2 2021-06-01 2022-05-31 11994729 dpl-frs:Item2 2021-05-31 11994729 dpl-frs:Item2 2022-05-31 11994729 dpl-frs:CostSales dpl-frs:Item2 2021-06-01 2022-05-31 11994729 dpl-frs:CostSales dpl-frs:Item2 2021-05-31 11994729 dpl-frs:CostSales dpl-frs:Item2 2022-05-31 11994729 dpl-frs:DistributionCosts dpl-frs:Item2 2021-06-01 2022-05-31 11994729 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-06-01 2022-05-31 11994729 dpl-frs:Item3 2021-06-01 2022-05-31 11994729 dpl-frs:Item3 2021-05-31 11994729 dpl-frs:Item3 2022-05-31 11994729 dpl-frs:CostSales dpl-frs:Item3 2021-06-01 2022-05-31 11994729 dpl-frs:CostSales dpl-frs:Item3 2021-05-31 11994729 dpl-frs:CostSales dpl-frs:Item3 2022-05-31 11994729 dpl-frs:DistributionCosts dpl-frs:Item3 2021-06-01 2022-05-31 11994729 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-06-01 2022-05-31 11994729 dpl-frs:Item4 2021-06-01 2022-05-31 11994729 dpl-frs:Item4 2021-05-31 11994729 dpl-frs:Item4 2022-05-31 11994729 dpl-frs:CostSales dpl-frs:Item4 2021-06-01 2022-05-31 11994729 dpl-frs:CostSales dpl-frs:Item4 2021-05-31 11994729 dpl-frs:CostSales dpl-frs:Item4 2022-05-31 11994729 dpl-frs:DistributionCosts dpl-frs:Item4 2021-06-01 2022-05-31 11994729 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-06-01 2022-05-31 11994729 dpl-frs:Item5 2021-06-01 2022-05-31 11994729 dpl-frs:Item5 2021-05-31 11994729 dpl-frs:Item5 2022-05-31 11994729 dpl-frs:CostSales dpl-frs:Item5 2021-06-01 2022-05-31 11994729 dpl-frs:CostSales dpl-frs:Item5 2021-05-31 11994729 dpl-frs:CostSales dpl-frs:Item5 2022-05-31 11994729 dpl-frs:DistributionCosts dpl-frs:Item5 2021-06-01 2022-05-31 11994729 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-06-01 2022-05-31 11994729 dpl-frs:Item6 2021-06-01 2022-05-31 11994729 dpl-frs:Item6 2021-05-31 11994729 dpl-frs:Item6 2022-05-31 11994729 dpl-frs:CostSales dpl-frs:Item6 2021-06-01 2022-05-31 11994729 dpl-frs:CostSales dpl-frs:Item6 2021-05-31 11994729 dpl-frs:CostSales dpl-frs:Item6 2022-05-31 11994729 dpl-frs:DistributionCosts dpl-frs:Item6 2021-06-01 2022-05-31 11994729 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-06-01 2022-05-31 11994729 dpl-frs:Item7 2021-06-01 2022-05-31 11994729 dpl-frs:Item7 2021-05-31 11994729 dpl-frs:Item7 2022-05-31 11994729 dpl-frs:CostSales dpl-frs:Item7 2021-06-01 2022-05-31 11994729 dpl-frs:CostSales dpl-frs:Item7 2021-05-31 11994729 dpl-frs:CostSales dpl-frs:Item7 2022-05-31 11994729 dpl-frs:DistributionCosts dpl-frs:Item7 2021-06-01 2022-05-31 11994729 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-06-01 2022-05-31 11994729 dpl-frs:Item8 2021-06-01 2022-05-31 11994729 dpl-frs:Item8 2021-05-31 11994729 dpl-frs:Item8 2022-05-31 11994729 dpl-frs:CostSales dpl-frs:Item8 2021-06-01 2022-05-31 11994729 dpl-frs:CostSales dpl-frs:Item8 2021-05-31 11994729 dpl-frs:CostSales dpl-frs:Item8 2022-05-31 11994729 dpl-frs:DistributionCosts dpl-frs:Item8 2021-06-01 2022-05-31 11994729 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-06-01 2022-05-31 11994729 dpl-frs:Item9 2021-06-01 2022-05-31 11994729 dpl-frs:Item9 2021-05-31 11994729 dpl-frs:Item9 2022-05-31 11994729 dpl-frs:CostSales dpl-frs:Item9 2021-06-01 2022-05-31 11994729 dpl-frs:CostSales dpl-frs:Item9 2021-05-31 11994729 dpl-frs:CostSales dpl-frs:Item9 2022-05-31 11994729 dpl-frs:DistributionCosts dpl-frs:Item9 2021-06-01 2022-05-31 11994729 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-06-01 2022-05-31 11994729 dpl-frs:Item10 2021-06-01 2022-05-31 11994729 dpl-frs:Item10 2021-05-31 11994729 dpl-frs:Item10 2022-05-31 11994729 dpl-frs:CostSales dpl-frs:Item10 2021-06-01 2022-05-31 11994729 dpl-frs:CostSales dpl-frs:Item10 2021-05-31 11994729 dpl-frs:CostSales dpl-frs:Item10 2022-05-31 11994729 dpl-frs:DistributionCosts dpl-frs:Item10 2021-06-01 2022-05-31 11994729 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-06-01 2022-05-31 11994729 dpl-frs:Item11 2021-06-01 2022-05-31 11994729 dpl-frs:Item11 2021-05-31 11994729 dpl-frs:Item11 2022-05-31 11994729 dpl-frs:CostSales dpl-frs:Item11 2021-06-01 2022-05-31 11994729 dpl-frs:CostSales dpl-frs:Item11 2021-05-31 11994729 dpl-frs:CostSales dpl-frs:Item11 2022-05-31 11994729 dpl-frs:DistributionCosts dpl-frs:Item11 2021-06-01 2022-05-31 11994729 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-06-01 2022-05-31 11994729 dpl-frs:Item12 2021-06-01 2022-05-31 11994729 dpl-frs:Item12 2021-05-31 11994729 dpl-frs:Item12 2022-05-31 11994729 dpl-frs:CostSales dpl-frs:Item12 2021-06-01 2022-05-31 11994729 dpl-frs:CostSales dpl-frs:Item12 2021-05-31 11994729 dpl-frs:CostSales dpl-frs:Item12 2022-05-31 11994729 dpl-frs:DistributionCosts dpl-frs:Item12 2021-06-01 2022-05-31 11994729 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-06-01 2022-05-31 11994729 1 2021-06-01 2022-05-31 11994729 frs-countries:EnglandWales 2021-06-01 2022-05-31
Registered number: 11994729
Graphy Technologies Ltd
Unaudited Financial Statements
For The Year Ended 31 May 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 11994729
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 23,682 48,660
Investments - 499
23,682 49,159
CURRENT ASSETS
Debtors 5 364,850 791,084
Cash at bank and in hand 3,074,860 4,066,529
3,439,710 4,857,613
Creditors: Amounts Falling Due Within One Year 6 (48,349 ) (86,887 )
NET CURRENT ASSETS (LIABILITIES) 3,391,361 4,770,726
TOTAL ASSETS LESS CURRENT LIABILITIES 3,415,043 4,819,885
NET ASSETS 3,415,043 4,819,885
CAPITAL AND RESERVES
Called up share capital 7 847 847
Share premium account 8,055,475 8,055,475
Profit and Loss Account (4,641,279 ) (3,236,437 )
SHAREHOLDERS' FUNDS 3,415,043 4,819,885
Page 1
Page 2
For the year ending 31 May 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
A Vinitchi
Director
06/02/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Graphy Technologies Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11994729 . The registered office is Octagon Point 5 Cheapside, Octagon Point, London, EC2V 6AA.
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.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures & Fittings 33% on a straight line basis
Computer Equipment 33% on a straight line basis
2.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.

2.6. Employee benefits policy
The costs of short-term employee benefits are recognised as a liability and an expense. The cost of any unused holiday entitlement is recognised in the period in which the employees services are received. Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
2.7. Investments policy
Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment. Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 10 (2022: 15)
10 15
Page 3
Page 4
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 June 2022 299 92,412 92,711
Additions 548 3,332 3,880
As at 31 May 2023 847 95,744 96,591
Depreciation
As at 1 June 2022 17 44,034 44,051
Provided during the period 206 28,652 28,858
As at 31 May 2023 223 72,686 72,909
Net Book Value
As at 31 May 2023 624 23,058 23,682
As at 1 June 2022 282 48,378 48,660
5. Debtors
2023 2022
£ £
Due within one year
Prepayments and accrued income 3,353 2,646
Other debtors 4,617 767,721
Corporation tax recoverable assets 348,082 -
VAT 8,798 10,404
Amounts owed by other participating interests - 10,313
364,850 791,084
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 418 7,712
Other taxes and social security 24,805 47,748
Net wages 2,241 4,297
Accruals and deferred income 20,885 27,130
48,349 86,887
7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 847 847
Page 4