Acorah Software Products - Accounts Production 14.3.260 false true 31 March 2022 1 April 2021 false 7 February 2024 1 April 2022 31 March 2023 31 March 2023 07466498 Andrew Clarke Peter Clegg Paul Phare Resilient Energy Forest of Dean Limited Unit 26 Trinity Enterprise Centre, Furness Business Park, Ironworks Road, Cumbria LA14 2PN true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07466498 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-03-31 07466498 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-03-31 07466498 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-03-31 07466498 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-03-31 07466498 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-04-01 2023-03-31 07466498 frs-core:AllSubsidiaries 2022-04-01 2023-03-31 07466498 frs-core:KeyManagementPersonnel 2022-04-01 2023-03-31 07466498 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-04-01 2023-03-31 07466498 frs-core:OtherRelatedParties 2022-04-01 2023-03-31 07466498 2022-03-31 07466498 2023-03-31 07466498 2022-04-01 2023-03-31 07466498 frs-core:CurrentFinancialInstruments 2023-03-31 07466498 frs-core:CurrentFinancialInstruments 2022-04-01 2023-03-31 07466498 frs-core:Non-currentFinancialInstruments 2023-03-31 07466498 frs-core:Non-currentFinancialInstruments 2022-04-01 2023-03-31 07466498 frs-core:CurrentFinancialInstruments 2022-04-01 2023-03-31 07466498 frs-core:CurrentFinancialInstruments 2023-03-31 07466498 frs-core:AfterOneYear 2022-04-01 2023-03-31 07466498 frs-core:BetweenOneFiveYears 2022-04-01 2023-03-31 07466498 frs-core:BetweenOneFiveYears 2023-03-31 07466498 frs-core:ComputerEquipment 2023-03-31 07466498 frs-core:ComputerEquipment 2022-04-01 2023-03-31 07466498 frs-core:ComputerEquipment 2022-03-31 07466498 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-03-31 07466498 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-04-01 2023-03-31 07466498 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-03-31 07466498 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-03-31 07466498 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-04-01 2023-03-31 07466498 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-03-31 07466498 frs-core:FurnitureFittings 2023-03-31 07466498 frs-core:FurnitureFittings 2022-04-01 2023-03-31 07466498 frs-core:FurnitureFittings 2022-03-31 07466498 frs-core:NetGoodwill 2023-03-31 07466498 frs-core:NetGoodwill 2022-04-01 2023-03-31 07466498 frs-core:NetGoodwill 2022-03-31 07466498 frs-core:InvestmentPropertyIncludedWithinPPE 2023-03-31 07466498 frs-core:InvestmentPropertyIncludedWithinPPE 2022-04-01 2023-03-31 07466498 frs-core:InvestmentPropertyIncludedWithinPPE 2022-03-31 07466498 frs-core:LandBuildings 2023-03-31 07466498 frs-core:LandBuildings 2022-04-01 2023-03-31 07466498 frs-core:LandBuildings 2022-03-31 07466498 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-03-31 07466498 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-04-01 2023-03-31 07466498 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-03-31 07466498 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-03-31 07466498 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-04-01 2023-03-31 07466498 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-03-31 07466498 frs-core:MoreThanFiveYears 2022-04-01 2023-03-31 07466498 frs-core:MoreThanFiveYears 2023-03-31 07466498 frs-core:MotorVehicles 2023-03-31 07466498 frs-core:MotorVehicles 2022-04-01 2023-03-31 07466498 frs-core:MotorVehicles 2022-03-31 07466498 frs-core:OtherResidualIntangibleAssets 2023-03-31 07466498 frs-core:OtherResidualIntangibleAssets 2022-04-01 2023-03-31 07466498 frs-core:OtherResidualIntangibleAssets 2022-03-31 07466498 frs-core:PlantMachinery 2023-03-31 07466498 frs-core:PlantMachinery 2022-04-01 2023-03-31 07466498 frs-core:PlantMachinery 2022-03-31 07466498 frs-core:Secured 2023-03-31 07466498 frs-core:Unsecured 2023-03-31 07466498 frs-core:WithinOneYear 2022-04-01 2023-03-31 07466498 frs-core:WithinOneYear 2023-03-31 07466498 frs-core:CapitalRedemptionReserve 2022-04-01 2023-03-31 07466498 frs-core:CapitalRedemptionReserve 2022-03-31 07466498 frs-core:CapitalRedemptionReserve 2023-03-31 07466498 frs-core:OtherReservesSubtotal 2022-04-01 2023-03-31 07466498 frs-core:OtherReservesSubtotal 2022-03-31 07466498 frs-core:OtherReservesSubtotal 2023-03-31 07466498 frs-core:RevaluationReserve 2022-04-01 2023-03-31 07466498 frs-core:RevaluationReserve 2022-03-31 07466498 frs-core:RevaluationReserve 2023-03-31 07466498 frs-core:SharePremium 2022-04-01 2023-03-31 07466498 frs-core:SharePremium 2022-03-31 07466498 frs-core:SharePremium 2023-03-31 07466498 frs-core:ShareCapital 2022-04-01 2023-03-31 07466498 frs-core:ShareCapital 2022-03-31 07466498 frs-core:ShareCapital 2023-03-31 07466498 frs-core:RetainedEarningsAccumulatedLosses 2022-04-01 2023-03-31 07466498 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-03-31 07466498 frs-core:RetainedEarningsAccumulatedLosses 2023-03-31 07466498 frs-core:RetainedEarningsAccumulatedLosses 2022-03-31 07466498 frs-core:RetainedEarningsAccumulatedLosses 2023-03-31 07466498 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-03-31 07466498 frs-countries:UnitedKingdom 2022-04-01 2023-03-31 07466498 frs-countries:Europe 2022-04-01 2023-03-31 07466498 frs-countries:NorthAmerica 2022-04-01 2023-03-31 07466498 frs-countries:SouthAmerica 2022-04-01 2023-03-31 07466498 frs-countries:Asia 2022-04-01 2023-03-31 07466498 frs-countries:RestWorldOutsideUK 2022-04-01 2023-03-31 07466498 frs-bus:HighestPaidDirector 2022-04-01 2023-03-31 07466498 frs-bus:PrivateLimitedCompanyLtd 2022-04-01 2023-03-31 07466498 frs-bus:CompanyLimitedByGuarantee 2022-04-01 2023-03-31 07466498 frs-bus:LimitedLiabilityPartnershipLLP 2022-04-01 2023-03-31 07466498 frs-bus:LimitedLiabilityPartnershipsSORP 2022-04-01 2023-03-31 07466498 frs-bus:FullAccounts 2022-04-01 2023-03-31 07466498 frs-bus:FilletedAccounts 2022-04-01 2023-03-31 07466498 frs-bus:AbridgedAccounts 2022-04-01 2023-03-31 07466498 frs-bus:FRS102 2022-04-01 2023-03-31 07466498 frs-bus:MediumEntities 2022-04-01 2023-03-31 07466498 frs-bus:SmallEntities 2022-04-01 2023-03-31 07466498 frs-bus:EntityHasNeverTraded 2022-04-01 2023-03-31 07466498 frs-bus:EntityNoLongerTradingButTradedInPast 2022-04-01 2023-03-31 07466498 frs-bus:Audited 2022-04-01 2023-03-31 07466498 frs-bus:AuditExempt-NoAccountantsReport 2022-04-01 2023-03-31 07466498 frs-bus:AuditExemptWithAccountantsReport 2022-04-01 2023-03-31 07466498 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-04-01 2023-03-31 07466498 frs-bus:LargeCompaniesRegimeForAccounts 2022-04-01 2023-03-31 07466498 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-04-01 2023-03-31 07466498 frs-bus:SmallCompaniesRegimeForAccounts 2022-04-01 2023-03-31 07466498 frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-04-01 2023-03-31 07466498 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-04-01 2023-03-31 07466498 frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-04-01 2023-03-31 07466498 frs-bus:OrdinaryShareClass1 2022-04-01 2023-03-31 07466498 frs-bus:OrdinaryShareClass1 2022-03-31 07466498 frs-bus:OrdinaryShareClass1 2023-03-31 07466498 frs-bus:OrdinaryShareClass2 2022-04-01 2023-03-31 07466498 frs-bus:OrdinaryShareClass2 2022-03-31 07466498 frs-bus:OrdinaryShareClass2 2023-03-31 07466498 frs-bus:OrdinaryShareClass3 2022-04-01 2023-03-31 07466498 frs-bus:OrdinaryShareClass3 2022-03-31 07466498 frs-bus:OrdinaryShareClass3 2023-03-31 07466498 frs-bus:OrdinaryShareClass4 2022-04-01 2023-03-31 07466498 frs-bus:OrdinaryShareClass4 2022-03-31 07466498 frs-bus:OrdinaryShareClass4 2023-03-31 07466498 frs-bus:OrdinaryShareClass5 2022-04-01 2023-03-31 07466498 frs-bus:OrdinaryShareClass5 2022-03-31 07466498 frs-bus:OrdinaryShareClass5 2023-03-31 07466498 frs-bus:PreferenceShareClass1 2022-04-01 2023-03-31 07466498 frs-bus:PreferenceShareClass1 2022-03-31 07466498 frs-bus:PreferenceShareClass1 2023-03-31 07466498 frs-bus:PreferenceShareClass2 2022-04-01 2023-03-31 07466498 frs-bus:PreferenceShareClass2 2022-03-31 07466498 frs-bus:PreferenceShareClass2 2023-03-31 07466498 frs-bus:PreferenceShareClass3 2022-04-01 2023-03-31 07466498 frs-bus:PreferenceShareClass3 2022-03-31 07466498 frs-bus:PreferenceShareClass3 2023-03-31 07466498 frs-bus:PreferenceShareClass4 2022-04-01 2023-03-31 07466498 frs-bus:PreferenceShareClass4 2022-03-31 07466498 frs-bus:PreferenceShareClass4 2023-03-31 07466498 frs-bus:PreferenceShareClass5 2022-04-01 2023-03-31 07466498 frs-bus:PreferenceShareClass5 2022-03-31 07466498 frs-bus:PreferenceShareClass5 2023-03-31 07466498 1 2022-04-01 2023-03-31 07466498 1 2023-03-31 07466498 1 2022-04-01 2023-03-31 07466498 frs-core:LeasedAssets 2022-04-01 2023-03-31 07466498 frs-core:OwnedAssets 2022-04-01 2023-03-31 07466498 frs-core:CurrencyRisk 2022-04-01 2023-03-31 07466498 frs-core:MarketRisk 2022-04-01 2023-03-31 07466498 frs-core:InterestRateRisk 2022-04-01 2023-03-31 07466498 frs-core:DeferredTaxation 2022-04-01 2023-03-31 07466498 frs-core:DeferredTaxation 2022-03-31 07466498 frs-core:DeferredTaxation 2023-03-31 07466498 frs-core:OtherProvisionsContingentLiabilities 2022-04-01 2023-03-31 07466498 frs-core:OtherProvisionsContingentLiabilities 2022-03-31 07466498 frs-core:OtherProvisionsContingentLiabilities 2023-03-31 07466498 frs-core:ProvisionsDeferredTax 2023-03-31 07466498 frs-core:OtherDeferredTax 2023-03-31 07466498 frs-core:AcceleratedTaxDepreciationDeferredTax 2023-03-31 07466498 frs-core:TaxLossesCarry-forwardsDeferredTax 2023-03-31 07466498 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-03-31 07466498 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-04-01 2023-03-31 07466498 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-03-31 07466498 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-03-31 07466498 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-04-01 2023-03-31 07466498 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-03-31 07466498 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-03-31 07466498 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-04-01 2023-03-31 07466498 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-03-31 07466498 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-03-31 07466498 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-03-31 07466498 frs-core:RevaluationInvestmentPropertyDeferredTax 2023-03-31 07466498 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-03-31 07466498 frs-core:OtherPost-employmentBenefitsDeferredTax 2023-03-31 07466498 frs-core:Share-basedPaymentsDeferredTax 2023-03-31 07466498 frs-core:TaxCreditsDeferredTax 2023-03-31 07466498 frs-core:CostValuation 2022-03-31 07466498 frs-core:AdditionsToInvestments 2023-03-31 07466498 frs-core:DisposalsRepaymentsInvestments 2023-03-31 07466498 frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-03-31 07466498 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-03-31 07466498 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-03-31 07466498 frs-core:OtherIncreaseDecreaseInInvestments 2023-03-31 07466498 frs-core:CostValuation 2023-03-31 07466498 frs-core:ProvisionsForImpairmentInvestments 2022-03-31 07466498 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-03-31 07466498 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-03-31 07466498 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-03-31 07466498 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-03-31 07466498 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-03-31 07466498 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-03-31 07466498 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-03-31 07466498 frs-core:ProvisionsForImpairmentInvestments 2023-03-31 07466498 frs-core:ListedExchangeTraded 2023-03-31 07466498 frs-core:ListedExchangeTraded 2022-03-31 07466498 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-03-31 07466498 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-03-31 07466498 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-03-31 07466498 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-03-31 07466498 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-03-31 07466498 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-03-31 07466498 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-03-31 07466498 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-03-31 07466498 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 07466498 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 07466498 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 07466498 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 07466498 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 07466498 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-03-31 07466498 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 07466498 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 07466498 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 07466498 frs-core:UnlistedNon-exchangeTraded 2023-03-31 07466498 frs-core:UnlistedNon-exchangeTraded 2022-03-31 07466498 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-03-31 07466498 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 07466498 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 07466498 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 07466498 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 07466498 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 07466498 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 07466498 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-03-31 07466498 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 07466498 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 07466498 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 07466498 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 07466498 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 07466498 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-03-31 07466498 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 07466498 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 07466498 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 07466498 dpl-frs:CostSales 2022-04-01 2023-03-31 07466498 dpl-frs:CostSales 2022-03-31 07466498 dpl-frs:CostSales 2023-03-31 07466498 dpl-frs:DistributionCosts 2022-04-01 2023-03-31 07466498 dpl-frs:AdministrativeExpenses 2022-04-01 2023-03-31 07466498 frs-bus:Director1 2022-04-01 2023-03-31 07466498 frs-bus:Director1 2022-03-31 07466498 frs-bus:Director1 2023-03-31 07466498 frs-bus:Director2 2022-04-01 2023-03-31 07466498 frs-bus:Director2 2022-03-31 07466498 frs-bus:Director2 2023-03-31 07466498 frs-bus:Director3 2022-04-01 2023-03-31 07466498 frs-bus:Director3 2022-03-31 07466498 frs-bus:Director3 2023-03-31 07466498 1 2022-04-01 2023-03-31 07466498 frs-core:CurrentFinancialInstruments 1 2023-03-31 07466498 frs-core:Non-currentFinancialInstruments 1 2023-03-31 07466498 2 2022-04-01 2023-03-31 07466498 frs-core:CurrentFinancialInstruments 2 2023-03-31 07466498 frs-core:Non-currentFinancialInstruments 2 2023-03-31 07466498 3 2022-04-01 2023-03-31 07466498 frs-core:CurrentFinancialInstruments 3 2023-03-31 07466498 frs-core:Non-currentFinancialInstruments 3 2023-03-31 07466498 4 2022-04-01 2023-03-31 07466498 frs-core:CurrentFinancialInstruments 4 2023-03-31 07466498 frs-core:Non-currentFinancialInstruments 4 2023-03-31 07466498 5 2022-04-01 2023-03-31 07466498 frs-core:CurrentFinancialInstruments 5 2023-03-31 07466498 frs-core:Non-currentFinancialInstruments 5 2023-03-31 07466498 6 2022-04-01 2023-03-31 07466498 frs-core:CurrentFinancialInstruments 6 2023-03-31 07466498 frs-core:Non-currentFinancialInstruments 6 2023-03-31 07466498 7 2022-04-01 2023-03-31 07466498 frs-core:CurrentFinancialInstruments 7 2023-03-31 07466498 frs-core:Non-currentFinancialInstruments 7 2023-03-31 07466498 8 2022-04-01 2023-03-31 07466498 frs-core:CurrentFinancialInstruments 8 2023-03-31 07466498 frs-core:Non-currentFinancialInstruments 8 2023-03-31 07466498 9 2022-04-01 2023-03-31 07466498 frs-core:CurrentFinancialInstruments 9 2023-03-31 07466498 frs-core:Non-currentFinancialInstruments 9 2023-03-31 07466498 10 2022-04-01 2023-03-31 07466498 frs-core:CurrentFinancialInstruments 10 2023-03-31 07466498 frs-core:Non-currentFinancialInstruments 10 2023-03-31 07466498 11 2022-04-01 2023-03-31 07466498 frs-core:CurrentFinancialInstruments 11 2023-03-31 07466498 frs-core:Non-currentFinancialInstruments 11 2023-03-31 07466498 12 2022-04-01 2023-03-31 07466498 frs-core:CurrentFinancialInstruments 12 2023-03-31 07466498 frs-core:Non-currentFinancialInstruments 12 2023-03-31 07466498 13 2022-04-01 2023-03-31 07466498 frs-core:CurrentFinancialInstruments 13 2023-03-31 07466498 frs-core:Non-currentFinancialInstruments 13 2023-03-31 07466498 14 2022-04-01 2023-03-31 07466498 frs-core:CurrentFinancialInstruments 14 2023-03-31 07466498 frs-core:Non-currentFinancialInstruments 14 2023-03-31 07466498 15 2022-04-01 2023-03-31 07466498 frs-core:CurrentFinancialInstruments 15 2023-03-31 07466498 frs-core:Non-currentFinancialInstruments 15 2023-03-31 07466498 16 2022-04-01 2023-03-31 07466498 frs-core:CurrentFinancialInstruments 16 2023-03-31 07466498 frs-core:Non-currentFinancialInstruments 16 2023-03-31 07466498 17 2022-04-01 2023-03-31 07466498 frs-core:CurrentFinancialInstruments 17 2023-03-31 07466498 frs-core:Non-currentFinancialInstruments 17 2023-03-31 07466498 18 2022-04-01 2023-03-31 07466498 frs-core:CurrentFinancialInstruments 18 2023-03-31 07466498 frs-core:Non-currentFinancialInstruments 18 2023-03-31 07466498 19 2022-04-01 2023-03-31 07466498 frs-core:CurrentFinancialInstruments 19 2023-03-31 07466498 frs-core:Non-currentFinancialInstruments 19 2023-03-31 07466498 20 2022-04-01 2023-03-31 07466498 frs-core:CurrentFinancialInstruments 20 2023-03-31 07466498 frs-core:Non-currentFinancialInstruments 20 2023-03-31 07466498 dpl-frs:Item1 2022-04-01 2023-03-31 07466498 dpl-frs:Item1 2022-03-31 07466498 dpl-frs:Item1 2023-03-31 07466498 dpl-frs:CostSales dpl-frs:Item1 2022-04-01 2023-03-31 07466498 dpl-frs:CostSales dpl-frs:Item1 2022-03-31 07466498 dpl-frs:CostSales dpl-frs:Item1 2023-03-31 07466498 dpl-frs:DistributionCosts dpl-frs:Item1 2022-04-01 2023-03-31 07466498 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-04-01 2023-03-31 07466498 dpl-frs:Item2 2022-04-01 2023-03-31 07466498 dpl-frs:Item2 2022-03-31 07466498 dpl-frs:Item2 2023-03-31 07466498 dpl-frs:CostSales dpl-frs:Item2 2022-04-01 2023-03-31 07466498 dpl-frs:CostSales dpl-frs:Item2 2022-03-31 07466498 dpl-frs:CostSales dpl-frs:Item2 2023-03-31 07466498 dpl-frs:DistributionCosts dpl-frs:Item2 2022-04-01 2023-03-31 07466498 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-04-01 2023-03-31 07466498 dpl-frs:Item3 2022-04-01 2023-03-31 07466498 dpl-frs:Item3 2022-03-31 07466498 dpl-frs:Item3 2023-03-31 07466498 dpl-frs:CostSales dpl-frs:Item3 2022-04-01 2023-03-31 07466498 dpl-frs:CostSales dpl-frs:Item3 2022-03-31 07466498 dpl-frs:CostSales dpl-frs:Item3 2023-03-31 07466498 dpl-frs:DistributionCosts dpl-frs:Item3 2022-04-01 2023-03-31 07466498 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-04-01 2023-03-31 07466498 dpl-frs:Item4 2022-04-01 2023-03-31 07466498 dpl-frs:Item4 2022-03-31 07466498 dpl-frs:Item4 2023-03-31 07466498 dpl-frs:CostSales dpl-frs:Item4 2022-04-01 2023-03-31 07466498 dpl-frs:CostSales dpl-frs:Item4 2022-03-31 07466498 dpl-frs:CostSales dpl-frs:Item4 2023-03-31 07466498 dpl-frs:DistributionCosts dpl-frs:Item4 2022-04-01 2023-03-31 07466498 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-04-01 2023-03-31 07466498 dpl-frs:Item5 2022-04-01 2023-03-31 07466498 dpl-frs:Item5 2022-03-31 07466498 dpl-frs:Item5 2023-03-31 07466498 dpl-frs:CostSales dpl-frs:Item5 2022-04-01 2023-03-31 07466498 dpl-frs:CostSales dpl-frs:Item5 2022-03-31 07466498 dpl-frs:CostSales dpl-frs:Item5 2023-03-31 07466498 dpl-frs:DistributionCosts dpl-frs:Item5 2022-04-01 2023-03-31 07466498 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-04-01 2023-03-31 07466498 dpl-frs:Item6 2022-04-01 2023-03-31 07466498 dpl-frs:Item6 2022-03-31 07466498 dpl-frs:Item6 2023-03-31 07466498 dpl-frs:CostSales dpl-frs:Item6 2022-04-01 2023-03-31 07466498 dpl-frs:CostSales dpl-frs:Item6 2022-03-31 07466498 dpl-frs:CostSales dpl-frs:Item6 2023-03-31 07466498 dpl-frs:DistributionCosts dpl-frs:Item6 2022-04-01 2023-03-31 07466498 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-04-01 2023-03-31 07466498 dpl-frs:Item7 2022-04-01 2023-03-31 07466498 dpl-frs:Item7 2022-03-31 07466498 dpl-frs:Item7 2023-03-31 07466498 dpl-frs:CostSales dpl-frs:Item7 2022-04-01 2023-03-31 07466498 dpl-frs:CostSales dpl-frs:Item7 2022-03-31 07466498 dpl-frs:CostSales dpl-frs:Item7 2023-03-31 07466498 dpl-frs:DistributionCosts dpl-frs:Item7 2022-04-01 2023-03-31 07466498 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-04-01 2023-03-31 07466498 dpl-frs:Item8 2022-04-01 2023-03-31 07466498 dpl-frs:Item8 2022-03-31 07466498 dpl-frs:Item8 2023-03-31 07466498 dpl-frs:CostSales dpl-frs:Item8 2022-04-01 2023-03-31 07466498 dpl-frs:CostSales dpl-frs:Item8 2022-03-31 07466498 dpl-frs:CostSales dpl-frs:Item8 2023-03-31 07466498 dpl-frs:DistributionCosts dpl-frs:Item8 2022-04-01 2023-03-31 07466498 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-04-01 2023-03-31 07466498 dpl-frs:Item9 2022-04-01 2023-03-31 07466498 dpl-frs:Item9 2022-03-31 07466498 dpl-frs:Item9 2023-03-31 07466498 dpl-frs:CostSales dpl-frs:Item9 2022-04-01 2023-03-31 07466498 dpl-frs:CostSales dpl-frs:Item9 2022-03-31 07466498 dpl-frs:CostSales dpl-frs:Item9 2023-03-31 07466498 dpl-frs:DistributionCosts dpl-frs:Item9 2022-04-01 2023-03-31 07466498 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-04-01 2023-03-31 07466498 dpl-frs:Item10 2022-04-01 2023-03-31 07466498 dpl-frs:Item10 2022-03-31 07466498 dpl-frs:Item10 2023-03-31 07466498 dpl-frs:CostSales dpl-frs:Item10 2022-04-01 2023-03-31 07466498 dpl-frs:CostSales dpl-frs:Item10 2022-03-31 07466498 dpl-frs:CostSales dpl-frs:Item10 2023-03-31 07466498 dpl-frs:DistributionCosts dpl-frs:Item10 2022-04-01 2023-03-31 07466498 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-04-01 2023-03-31 07466498 dpl-frs:Item11 2022-04-01 2023-03-31 07466498 dpl-frs:Item11 2022-03-31 07466498 dpl-frs:Item11 2023-03-31 07466498 dpl-frs:CostSales dpl-frs:Item11 2022-04-01 2023-03-31 07466498 dpl-frs:CostSales dpl-frs:Item11 2022-03-31 07466498 dpl-frs:CostSales dpl-frs:Item11 2023-03-31 07466498 dpl-frs:DistributionCosts dpl-frs:Item11 2022-04-01 2023-03-31 07466498 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-04-01 2023-03-31 07466498 dpl-frs:Item12 2022-04-01 2023-03-31 07466498 dpl-frs:Item12 2022-03-31 07466498 dpl-frs:Item12 2023-03-31 07466498 dpl-frs:CostSales dpl-frs:Item12 2022-04-01 2023-03-31 07466498 dpl-frs:CostSales dpl-frs:Item12 2022-03-31 07466498 dpl-frs:CostSales dpl-frs:Item12 2023-03-31 07466498 dpl-frs:DistributionCosts dpl-frs:Item12 2022-04-01 2023-03-31 07466498 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-04-01 2023-03-31 07466498 1 2022-04-01 2023-03-31 07466498 frs-countries:EnglandWales 2022-04-01 2023-03-31 07466498 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-03-31 07466498 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-03-31 07466498 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-03-31 07466498 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-03-31 07466498 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-04-01 2022-03-31 07466498 frs-core:AllSubsidiaries 2021-04-01 2022-03-31 07466498 frs-core:KeyManagementPersonnel 2021-04-01 2022-03-31 07466498 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-04-01 2022-03-31 07466498 frs-core:OtherRelatedParties 2021-04-01 2022-03-31 07466498 2021-03-31 07466498 2022-03-31 07466498 2021-04-01 2022-03-31 07466498 frs-core:CurrentFinancialInstruments 2022-03-31 07466498 frs-core:CurrentFinancialInstruments 2021-04-01 2022-03-31 07466498 frs-core:Non-currentFinancialInstruments 2022-03-31 07466498 frs-core:Non-currentFinancialInstruments 2021-04-01 2022-03-31 07466498 frs-core:CurrentFinancialInstruments 2021-04-01 2022-03-31 07466498 frs-core:CurrentFinancialInstruments 2022-03-31 07466498 frs-core:AfterOneYear 2021-04-01 2022-03-31 07466498 frs-core:BetweenOneFiveYears 2021-04-01 2022-03-31 07466498 frs-core:BetweenOneFiveYears 2022-03-31 07466498 frs-core:ComputerEquipment 2022-03-31 07466498 frs-core:ComputerEquipment 2021-04-01 2022-03-31 07466498 frs-core:ComputerEquipment 2021-03-31 07466498 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-03-31 07466498 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-04-01 2022-03-31 07466498 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-03-31 07466498 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-03-31 07466498 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-04-01 2022-03-31 07466498 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-03-31 07466498 frs-core:FurnitureFittings 2022-03-31 07466498 frs-core:FurnitureFittings 2021-04-01 2022-03-31 07466498 frs-core:FurnitureFittings 2021-03-31 07466498 frs-core:NetGoodwill 2022-03-31 07466498 frs-core:NetGoodwill 2021-04-01 2022-03-31 07466498 frs-core:NetGoodwill 2021-03-31 07466498 frs-core:InvestmentPropertyIncludedWithinPPE 2022-03-31 07466498 frs-core:InvestmentPropertyIncludedWithinPPE 2021-04-01 2022-03-31 07466498 frs-core:InvestmentPropertyIncludedWithinPPE 2021-03-31 07466498 frs-core:LandBuildings 2022-03-31 07466498 frs-core:LandBuildings 2021-04-01 2022-03-31 07466498 frs-core:LandBuildings 2021-03-31 07466498 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-03-31 07466498 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-04-01 2022-03-31 07466498 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-03-31 07466498 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-03-31 07466498 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-04-01 2022-03-31 07466498 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-03-31 07466498 frs-core:MoreThanFiveYears 2021-04-01 2022-03-31 07466498 frs-core:MoreThanFiveYears 2022-03-31 07466498 frs-core:MotorVehicles 2022-03-31 07466498 frs-core:MotorVehicles 2021-04-01 2022-03-31 07466498 frs-core:MotorVehicles 2021-03-31 07466498 frs-core:OtherResidualIntangibleAssets 2022-03-31 07466498 frs-core:OtherResidualIntangibleAssets 2021-04-01 2022-03-31 07466498 frs-core:OtherResidualIntangibleAssets 2021-03-31 07466498 frs-core:PlantMachinery 2022-03-31 07466498 frs-core:PlantMachinery 2021-04-01 2022-03-31 07466498 frs-core:PlantMachinery 2021-03-31 07466498 frs-core:Secured 2022-03-31 07466498 frs-core:Unsecured 2022-03-31 07466498 frs-core:WithinOneYear 2021-04-01 2022-03-31 07466498 frs-core:WithinOneYear 2022-03-31 07466498 frs-core:CapitalRedemptionReserve 2021-04-01 2022-03-31 07466498 frs-core:CapitalRedemptionReserve 2021-03-31 07466498 frs-core:CapitalRedemptionReserve 2022-03-31 07466498 frs-core:OtherReservesSubtotal 2021-04-01 2022-03-31 07466498 frs-core:OtherReservesSubtotal 2021-03-31 07466498 frs-core:OtherReservesSubtotal 2022-03-31 07466498 frs-core:RevaluationReserve 2021-04-01 2022-03-31 07466498 frs-core:RevaluationReserve 2021-03-31 07466498 frs-core:RevaluationReserve 2022-03-31 07466498 frs-core:SharePremium 2021-04-01 2022-03-31 07466498 frs-core:SharePremium 2021-03-31 07466498 frs-core:SharePremium 2022-03-31 07466498 frs-core:ShareCapital 2021-04-01 2022-03-31 07466498 frs-core:ShareCapital 2021-03-31 07466498 frs-core:ShareCapital 2022-03-31 07466498 frs-core:RetainedEarningsAccumulatedLosses 2021-04-01 2022-03-31 07466498 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-03-31 07466498 frs-core:RetainedEarningsAccumulatedLosses 2022-03-31 07466498 frs-core:RetainedEarningsAccumulatedLosses 2021-03-31 07466498 frs-core:RetainedEarningsAccumulatedLosses 2022-03-31 07466498 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-03-31 07466498 frs-countries:UnitedKingdom 2021-04-01 2022-03-31 07466498 frs-countries:Europe 2021-04-01 2022-03-31 07466498 frs-countries:NorthAmerica 2021-04-01 2022-03-31 07466498 frs-countries:SouthAmerica 2021-04-01 2022-03-31 07466498 frs-countries:Asia 2021-04-01 2022-03-31 07466498 frs-countries:RestWorldOutsideUK 2021-04-01 2022-03-31 07466498 frs-bus:HighestPaidDirector 2021-04-01 2022-03-31 07466498 frs-bus:PrivateLimitedCompanyLtd 2021-04-01 2022-03-31 07466498 frs-bus:CompanyLimitedByGuarantee 2021-04-01 2022-03-31 07466498 frs-bus:LimitedLiabilityPartnershipLLP 2021-04-01 2022-03-31 07466498 frs-bus:LimitedLiabilityPartnershipsSORP 2021-04-01 2022-03-31 07466498 frs-bus:FullAccounts 2021-04-01 2022-03-31 07466498 frs-bus:FilletedAccounts 2021-04-01 2022-03-31 07466498 frs-bus:AbridgedAccounts 2021-04-01 2022-03-31 07466498 frs-bus:FRS102 2021-04-01 2022-03-31 07466498 frs-bus:MediumEntities 2021-04-01 2022-03-31 07466498 frs-bus:SmallEntities 2021-04-01 2022-03-31 07466498 frs-bus:EntityHasNeverTraded 2021-04-01 2022-03-31 07466498 frs-bus:EntityNoLongerTradingButTradedInPast 2021-04-01 2022-03-31 07466498 frs-bus:Audited 2021-04-01 2022-03-31 07466498 frs-bus:AuditExempt-NoAccountantsReport 2021-04-01 2022-03-31 07466498 frs-bus:AuditExemptWithAccountantsReport 2021-04-01 2022-03-31 07466498 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-04-01 2022-03-31 07466498 frs-bus:LargeCompaniesRegimeForAccounts 2021-04-01 2022-03-31 07466498 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-04-01 2022-03-31 07466498 frs-bus:SmallCompaniesRegimeForAccounts 2021-04-01 2022-03-31 07466498 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-04-01 2022-03-31 07466498 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-04-01 2022-03-31 07466498 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-04-01 2022-03-31 07466498 frs-bus:OrdinaryShareClass1 2021-04-01 2022-03-31 07466498 frs-bus:OrdinaryShareClass1 2021-03-31 07466498 frs-bus:OrdinaryShareClass1 2022-03-31 07466498 frs-bus:OrdinaryShareClass2 2021-04-01 2022-03-31 07466498 frs-bus:OrdinaryShareClass2 2021-03-31 07466498 frs-bus:OrdinaryShareClass2 2022-03-31 07466498 frs-bus:OrdinaryShareClass3 2021-04-01 2022-03-31 07466498 frs-bus:OrdinaryShareClass3 2021-03-31 07466498 frs-bus:OrdinaryShareClass3 2022-03-31 07466498 frs-bus:OrdinaryShareClass4 2021-04-01 2022-03-31 07466498 frs-bus:OrdinaryShareClass4 2021-03-31 07466498 frs-bus:OrdinaryShareClass4 2022-03-31 07466498 frs-bus:OrdinaryShareClass5 2021-04-01 2022-03-31 07466498 frs-bus:OrdinaryShareClass5 2021-03-31 07466498 frs-bus:OrdinaryShareClass5 2022-03-31 07466498 frs-bus:PreferenceShareClass1 2021-04-01 2022-03-31 07466498 frs-bus:PreferenceShareClass1 2021-03-31 07466498 frs-bus:PreferenceShareClass1 2022-03-31 07466498 frs-bus:PreferenceShareClass2 2021-04-01 2022-03-31 07466498 frs-bus:PreferenceShareClass2 2021-03-31 07466498 frs-bus:PreferenceShareClass2 2022-03-31 07466498 frs-bus:PreferenceShareClass3 2021-04-01 2022-03-31 07466498 frs-bus:PreferenceShareClass3 2021-03-31 07466498 frs-bus:PreferenceShareClass3 2022-03-31 07466498 frs-bus:PreferenceShareClass4 2021-04-01 2022-03-31 07466498 frs-bus:PreferenceShareClass4 2021-03-31 07466498 frs-bus:PreferenceShareClass4 2022-03-31 07466498 frs-bus:PreferenceShareClass5 2021-04-01 2022-03-31 07466498 frs-bus:PreferenceShareClass5 2021-03-31 07466498 frs-bus:PreferenceShareClass5 2022-03-31 07466498 1 2021-04-01 2022-03-31 07466498 1 2022-03-31 07466498 1 2021-04-01 2022-03-31 07466498 frs-core:LeasedAssets 2021-04-01 2022-03-31 07466498 frs-core:OwnedAssets 2021-04-01 2022-03-31 07466498 frs-core:CurrencyRisk 2021-04-01 2022-03-31 07466498 frs-core:MarketRisk 2021-04-01 2022-03-31 07466498 frs-core:InterestRateRisk 2021-04-01 2022-03-31 07466498 frs-core:DeferredTaxation 2021-04-01 2022-03-31 07466498 frs-core:DeferredTaxation 2021-03-31 07466498 frs-core:DeferredTaxation 2022-03-31 07466498 frs-core:OtherProvisionsContingentLiabilities 2021-04-01 2022-03-31 07466498 frs-core:OtherProvisionsContingentLiabilities 2021-03-31 07466498 frs-core:OtherProvisionsContingentLiabilities 2022-03-31 07466498 frs-core:ProvisionsDeferredTax 2022-03-31 07466498 frs-core:OtherDeferredTax 2022-03-31 07466498 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-03-31 07466498 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-03-31 07466498 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-03-31 07466498 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-04-01 2022-03-31 07466498 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-03-31 07466498 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-03-31 07466498 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-04-01 2022-03-31 07466498 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-03-31 07466498 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-03-31 07466498 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-04-01 2022-03-31 07466498 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-03-31 07466498 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-03-31 07466498 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-03-31 07466498 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-03-31 07466498 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-03-31 07466498 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-03-31 07466498 frs-core:Share-basedPaymentsDeferredTax 2022-03-31 07466498 frs-core:TaxCreditsDeferredTax 2022-03-31 07466498 frs-core:CostValuation 2021-03-31 07466498 frs-core:AdditionsToInvestments 2022-03-31 07466498 frs-core:DisposalsRepaymentsInvestments 2022-03-31 07466498 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-03-31 07466498 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-03-31 07466498 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-03-31 07466498 frs-core:OtherIncreaseDecreaseInInvestments 2022-03-31 07466498 frs-core:CostValuation 2022-03-31 07466498 frs-core:ProvisionsForImpairmentInvestments 2021-03-31 07466498 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-03-31 07466498 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-03-31 07466498 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-03-31 07466498 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-03-31 07466498 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-03-31 07466498 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-03-31 07466498 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-03-31 07466498 frs-core:ProvisionsForImpairmentInvestments 2022-03-31 07466498 frs-core:ListedExchangeTraded 2022-03-31 07466498 frs-core:ListedExchangeTraded 2021-03-31 07466498 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-03-31 07466498 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-03-31 07466498 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-03-31 07466498 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-03-31 07466498 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-03-31 07466498 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-03-31 07466498 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-03-31 07466498 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-03-31 07466498 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-03-31 07466498 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 07466498 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 07466498 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 07466498 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 07466498 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-03-31 07466498 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 07466498 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 07466498 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 07466498 frs-core:UnlistedNon-exchangeTraded 2022-03-31 07466498 frs-core:UnlistedNon-exchangeTraded 2021-03-31 07466498 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-03-31 07466498 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 07466498 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 07466498 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 07466498 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 07466498 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 07466498 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 07466498 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-03-31 07466498 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-03-31 07466498 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 07466498 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 07466498 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 07466498 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 07466498 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-03-31 07466498 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 07466498 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 07466498 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 07466498 dpl-frs:CostSales 2021-04-01 2022-03-31 07466498 dpl-frs:CostSales 2021-03-31 07466498 dpl-frs:CostSales 2022-03-31 07466498 dpl-frs:DistributionCosts 2021-04-01 2022-03-31 07466498 dpl-frs:AdministrativeExpenses 2021-04-01 2022-03-31 07466498 frs-bus:Director1 2021-04-01 2022-03-31 07466498 frs-bus:Director1 2021-03-31 07466498 frs-bus:Director1 2022-03-31 07466498 frs-bus:Director2 2021-04-01 2022-03-31 07466498 frs-bus:Director2 2021-03-31 07466498 frs-bus:Director2 2022-03-31 07466498 frs-bus:Director3 2021-04-01 2022-03-31 07466498 frs-bus:Director3 2021-03-31 07466498 frs-bus:Director3 2022-03-31 07466498 1 2021-04-01 2022-03-31 07466498 frs-core:CurrentFinancialInstruments 1 2022-03-31 07466498 frs-core:Non-currentFinancialInstruments 1 2022-03-31 07466498 2 2021-04-01 2022-03-31 07466498 frs-core:CurrentFinancialInstruments 2 2022-03-31 07466498 frs-core:Non-currentFinancialInstruments 2 2022-03-31 07466498 3 2021-04-01 2022-03-31 07466498 frs-core:CurrentFinancialInstruments 3 2022-03-31 07466498 frs-core:Non-currentFinancialInstruments 3 2022-03-31 07466498 4 2021-04-01 2022-03-31 07466498 frs-core:CurrentFinancialInstruments 4 2022-03-31 07466498 frs-core:Non-currentFinancialInstruments 4 2022-03-31 07466498 5 2021-04-01 2022-03-31 07466498 frs-core:CurrentFinancialInstruments 5 2022-03-31 07466498 frs-core:Non-currentFinancialInstruments 5 2022-03-31 07466498 6 2021-04-01 2022-03-31 07466498 frs-core:CurrentFinancialInstruments 6 2022-03-31 07466498 frs-core:Non-currentFinancialInstruments 6 2022-03-31 07466498 7 2021-04-01 2022-03-31 07466498 frs-core:CurrentFinancialInstruments 7 2022-03-31 07466498 frs-core:Non-currentFinancialInstruments 7 2022-03-31 07466498 8 2021-04-01 2022-03-31 07466498 frs-core:CurrentFinancialInstruments 8 2022-03-31 07466498 frs-core:Non-currentFinancialInstruments 8 2022-03-31 07466498 9 2021-04-01 2022-03-31 07466498 frs-core:CurrentFinancialInstruments 9 2022-03-31 07466498 frs-core:Non-currentFinancialInstruments 9 2022-03-31 07466498 10 2021-04-01 2022-03-31 07466498 frs-core:CurrentFinancialInstruments 10 2022-03-31 07466498 frs-core:Non-currentFinancialInstruments 10 2022-03-31 07466498 11 2021-04-01 2022-03-31 07466498 frs-core:CurrentFinancialInstruments 11 2022-03-31 07466498 frs-core:Non-currentFinancialInstruments 11 2022-03-31 07466498 12 2021-04-01 2022-03-31 07466498 frs-core:CurrentFinancialInstruments 12 2022-03-31 07466498 frs-core:Non-currentFinancialInstruments 12 2022-03-31 07466498 13 2021-04-01 2022-03-31 07466498 frs-core:CurrentFinancialInstruments 13 2022-03-31 07466498 frs-core:Non-currentFinancialInstruments 13 2022-03-31 07466498 14 2021-04-01 2022-03-31 07466498 frs-core:CurrentFinancialInstruments 14 2022-03-31 07466498 frs-core:Non-currentFinancialInstruments 14 2022-03-31 07466498 15 2021-04-01 2022-03-31 07466498 frs-core:CurrentFinancialInstruments 15 2022-03-31 07466498 frs-core:Non-currentFinancialInstruments 15 2022-03-31 07466498 16 2021-04-01 2022-03-31 07466498 frs-core:CurrentFinancialInstruments 16 2022-03-31 07466498 frs-core:Non-currentFinancialInstruments 16 2022-03-31 07466498 17 2021-04-01 2022-03-31 07466498 frs-core:CurrentFinancialInstruments 17 2022-03-31 07466498 frs-core:Non-currentFinancialInstruments 17 2022-03-31 07466498 18 2021-04-01 2022-03-31 07466498 frs-core:CurrentFinancialInstruments 18 2022-03-31 07466498 frs-core:Non-currentFinancialInstruments 18 2022-03-31 07466498 19 2021-04-01 2022-03-31 07466498 frs-core:CurrentFinancialInstruments 19 2022-03-31 07466498 frs-core:Non-currentFinancialInstruments 19 2022-03-31 07466498 20 2021-04-01 2022-03-31 07466498 frs-core:CurrentFinancialInstruments 20 2022-03-31 07466498 frs-core:Non-currentFinancialInstruments 20 2022-03-31 07466498 dpl-frs:Item1 2021-04-01 2022-03-31 07466498 dpl-frs:Item1 2021-03-31 07466498 dpl-frs:Item1 2022-03-31 07466498 dpl-frs:CostSales dpl-frs:Item1 2021-04-01 2022-03-31 07466498 dpl-frs:CostSales dpl-frs:Item1 2021-03-31 07466498 dpl-frs:CostSales dpl-frs:Item1 2022-03-31 07466498 dpl-frs:DistributionCosts dpl-frs:Item1 2021-04-01 2022-03-31 07466498 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-04-01 2022-03-31 07466498 dpl-frs:Item2 2021-04-01 2022-03-31 07466498 dpl-frs:Item2 2021-03-31 07466498 dpl-frs:Item2 2022-03-31 07466498 dpl-frs:CostSales dpl-frs:Item2 2021-04-01 2022-03-31 07466498 dpl-frs:CostSales dpl-frs:Item2 2021-03-31 07466498 dpl-frs:CostSales dpl-frs:Item2 2022-03-31 07466498 dpl-frs:DistributionCosts dpl-frs:Item2 2021-04-01 2022-03-31 07466498 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-04-01 2022-03-31 07466498 dpl-frs:Item3 2021-04-01 2022-03-31 07466498 dpl-frs:Item3 2021-03-31 07466498 dpl-frs:Item3 2022-03-31 07466498 dpl-frs:CostSales dpl-frs:Item3 2021-04-01 2022-03-31 07466498 dpl-frs:CostSales dpl-frs:Item3 2021-03-31 07466498 dpl-frs:CostSales dpl-frs:Item3 2022-03-31 07466498 dpl-frs:DistributionCosts dpl-frs:Item3 2021-04-01 2022-03-31 07466498 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-04-01 2022-03-31 07466498 dpl-frs:Item4 2021-04-01 2022-03-31 07466498 dpl-frs:Item4 2021-03-31 07466498 dpl-frs:Item4 2022-03-31 07466498 dpl-frs:CostSales dpl-frs:Item4 2021-04-01 2022-03-31 07466498 dpl-frs:CostSales dpl-frs:Item4 2021-03-31 07466498 dpl-frs:CostSales dpl-frs:Item4 2022-03-31 07466498 dpl-frs:DistributionCosts dpl-frs:Item4 2021-04-01 2022-03-31 07466498 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-04-01 2022-03-31 07466498 dpl-frs:Item5 2021-04-01 2022-03-31 07466498 dpl-frs:Item5 2021-03-31 07466498 dpl-frs:Item5 2022-03-31 07466498 dpl-frs:CostSales dpl-frs:Item5 2021-04-01 2022-03-31 07466498 dpl-frs:CostSales dpl-frs:Item5 2021-03-31 07466498 dpl-frs:CostSales dpl-frs:Item5 2022-03-31 07466498 dpl-frs:DistributionCosts dpl-frs:Item5 2021-04-01 2022-03-31 07466498 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-04-01 2022-03-31 07466498 dpl-frs:Item6 2021-04-01 2022-03-31 07466498 dpl-frs:Item6 2021-03-31 07466498 dpl-frs:Item6 2022-03-31 07466498 dpl-frs:CostSales dpl-frs:Item6 2021-04-01 2022-03-31 07466498 dpl-frs:CostSales dpl-frs:Item6 2021-03-31 07466498 dpl-frs:CostSales dpl-frs:Item6 2022-03-31 07466498 dpl-frs:DistributionCosts dpl-frs:Item6 2021-04-01 2022-03-31 07466498 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-04-01 2022-03-31 07466498 dpl-frs:Item7 2021-04-01 2022-03-31 07466498 dpl-frs:Item7 2021-03-31 07466498 dpl-frs:Item7 2022-03-31 07466498 dpl-frs:CostSales dpl-frs:Item7 2021-04-01 2022-03-31 07466498 dpl-frs:CostSales dpl-frs:Item7 2021-03-31 07466498 dpl-frs:CostSales dpl-frs:Item7 2022-03-31 07466498 dpl-frs:DistributionCosts dpl-frs:Item7 2021-04-01 2022-03-31 07466498 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-04-01 2022-03-31 07466498 dpl-frs:Item8 2021-04-01 2022-03-31 07466498 dpl-frs:Item8 2021-03-31 07466498 dpl-frs:Item8 2022-03-31 07466498 dpl-frs:CostSales dpl-frs:Item8 2021-04-01 2022-03-31 07466498 dpl-frs:CostSales dpl-frs:Item8 2021-03-31 07466498 dpl-frs:CostSales dpl-frs:Item8 2022-03-31 07466498 dpl-frs:DistributionCosts dpl-frs:Item8 2021-04-01 2022-03-31 07466498 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-04-01 2022-03-31 07466498 dpl-frs:Item9 2021-04-01 2022-03-31 07466498 dpl-frs:Item9 2021-03-31 07466498 dpl-frs:Item9 2022-03-31 07466498 dpl-frs:CostSales dpl-frs:Item9 2021-04-01 2022-03-31 07466498 dpl-frs:CostSales dpl-frs:Item9 2021-03-31 07466498 dpl-frs:CostSales dpl-frs:Item9 2022-03-31 07466498 dpl-frs:DistributionCosts dpl-frs:Item9 2021-04-01 2022-03-31 07466498 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-04-01 2022-03-31 07466498 dpl-frs:Item10 2021-04-01 2022-03-31 07466498 dpl-frs:Item10 2021-03-31 07466498 dpl-frs:Item10 2022-03-31 07466498 dpl-frs:CostSales dpl-frs:Item10 2021-04-01 2022-03-31 07466498 dpl-frs:CostSales dpl-frs:Item10 2021-03-31 07466498 dpl-frs:CostSales dpl-frs:Item10 2022-03-31 07466498 dpl-frs:DistributionCosts dpl-frs:Item10 2021-04-01 2022-03-31 07466498 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-04-01 2022-03-31 07466498 dpl-frs:Item11 2021-04-01 2022-03-31 07466498 dpl-frs:Item11 2021-03-31 07466498 dpl-frs:Item11 2022-03-31 07466498 dpl-frs:CostSales dpl-frs:Item11 2021-04-01 2022-03-31 07466498 dpl-frs:CostSales dpl-frs:Item11 2021-03-31 07466498 dpl-frs:CostSales dpl-frs:Item11 2022-03-31 07466498 dpl-frs:DistributionCosts dpl-frs:Item11 2021-04-01 2022-03-31 07466498 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-04-01 2022-03-31 07466498 dpl-frs:Item12 2021-04-01 2022-03-31 07466498 dpl-frs:Item12 2021-03-31 07466498 dpl-frs:Item12 2022-03-31 07466498 dpl-frs:CostSales dpl-frs:Item12 2021-04-01 2022-03-31 07466498 dpl-frs:CostSales dpl-frs:Item12 2021-03-31 07466498 dpl-frs:CostSales dpl-frs:Item12 2022-03-31 07466498 dpl-frs:DistributionCosts dpl-frs:Item12 2021-04-01 2022-03-31 07466498 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-04-01 2022-03-31 07466498 1 2021-04-01 2022-03-31 07466498 frs-countries:EnglandWales 2021-04-01 2022-03-31
Registered number: 07466498
Resilient Energy Great Dunkilns Limited
Financial Statements
For The Year Ended 31 March 2023
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: 07466498
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 2,185,000 2,300,000
2,185,000 2,300,000
CURRENT ASSETS
Debtors 5 125,264 87,588
Cash at bank and in hand 15,914 3,304
141,178 90,892
Creditors: Amounts Falling Due Within One Year 6 (658,620 ) (766,748 )
NET CURRENT ASSETS (LIABILITIES) (517,442 ) (675,856 )
TOTAL ASSETS LESS CURRENT LIABILITIES 1,667,558 1,624,144
Creditors: Amounts Falling Due After More Than One Year 7 (75,278 ) (80,795 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (495,067 ) (512,582 )
NET ASSETS 1,097,213 1,030,767
CAPITAL AND RESERVES
Called up share capital 8 12,500 12,500
Revaluation reserve 9 996,721 1,023,943
Profit and Loss Account 87,992 (5,676 )
SHAREHOLDERS' FUNDS 1,097,213 1,030,767
Page 1
Page 2
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
Peter Clegg
Director
06/02/2024
The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Resilient Energy Great Dunkilns Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07466498 . The registered office is Unit 26 Trinity Enterprise Centre, Furness Business Park, Ironworks Road, Barrow-in-Furness, Cumbria, LA14 2PN.
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 in respect of both energy supplied and generation tariffs is accrued as generated. It is shown net of discounts and Value Added Tax.

The company recognises income when the amount can be measured reliably, it is probable that the associated economic benefits will flow to the entity and when power is supplied.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are initially stated at cost less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation impairment losses.
An increase in the carrying amount of the asset as a result of revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.

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 25 years straight line
Fixtures & Fittings 3 years straight line
Page 3
Page 4
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other 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.
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: NIL (2022: NIL)
- -
4. Tangible Assets
Plant & Machinery etc.
£
Cost
As at 1 April 2022 2,300,375
As at 31 March 2023 2,300,375
Depreciation
As at 1 April 2022 375
Provided during the period 115,000
As at 31 March 2023 115,375
...CONTINUED
Page 4
Page 5
Net Book Value
As at 31 March 2023 2,185,000
As at 1 April 2022 2,300,000
Cost or valuation as at 31 March 2023 represented by:
Plant & Machinery Fixtures & Fittings Total
£ £ £
At cost - 375 375
At valuation 2,300,000 - 2,300,000
2,300,000 375 2,300,375
If the following tangible fixed assets had been accounted for under historical cost accounting rules, the amounts would be:
Plant & Machinery
£
Cost 1,574,074
Accumulated depreciation and impairment 764,859
Carrying amount 809,215
5. Debtors
2023 2022
£ £
Due within one year
Prepayments and accrued income 120,264 76,571
VAT - 6,017
Directors' loan accounts 5,000 5,000
125,264 87,588
Page 5
Page 6
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors - 6,236
Bank loans and overdrafts 5,504 5,381
VAT 277 -
Accruals and deferred income 63,339 27,096
Amounts owed to parent undertaking 589,500 728,035
658,620 766,748
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 37,778 43,295
Decommissioning provision 37,500 37,500
75,278 80,795
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 12,500 12,500
9. Reserves
Revaluation Reserve
£
As at 1 April 2022 1,023,943
Realisation of revaluation reserve - depreciation (36,296 )
Deferred tax movement 9,074
As at 31 March 2023 996,721
10. FRC's Ethical Standard - Provision Available for Small Entities
In common with other businesses of our size and nature we use our auditors to prepare and submit returns to the tax authorities and assist with the preparation of the financial statements.
11. Ultimate Parent Undertaking and Controlling Party
The company's immediate and ultimate parent undertaking is Resilient Energy Forest of Dean Limited . Resilient Energy Forest of Dean Limited , (formerly Resilient Energy Alvington Court Renewables Limted), a community benefit society. Copies of the group accounts may be obtained from the secretary, Unit 26 Trinity Enterprise Centre, Furness Business Park, Ironworks Road, Cumbria LA14 2PN . The ultimate controlling party is Resilient Energy Forest of Dean Limited who controls 100% of the shares of Resilient Energy Great Dunkilns Limited .
Page 6
Page 7
12. Audit Information
The auditors report on the account of Resilient Energy Great Dunkilns Limited for the year ended 31 March 2023 was unqualified
The auditor's report was signed by Patrick Morrello (Senior Statutory Auditor) for and on behalf of Third Sector Accountancy Limited , Statutory Auditor
Page 7