Acorah Software Products - Accounts Production 14.3.260 false true 31 December 2022 1 January 2022 false 1 January 2023 31 December 2023 31 December 2023 03686191 Mr David Brent Mr David Brent iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03686191 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-12-31 03686191 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-12-31 03686191 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-12-31 03686191 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-12-31 03686191 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2023-01-01 2023-12-31 03686191 frs-core:AllSubsidiaries 2023-01-01 2023-12-31 03686191 frs-core:KeyManagementPersonnel 2023-01-01 2023-12-31 03686191 frs-core:EntitiesControlledByKeyManagementPersonnel 2023-01-01 2023-12-31 03686191 frs-core:OtherRelatedParties 2023-01-01 2023-12-31 03686191 2022-12-31 03686191 2023-12-31 03686191 2023-01-01 2023-12-31 03686191 frs-core:CurrentFinancialInstruments 2023-12-31 03686191 frs-core:CurrentFinancialInstruments 2023-01-01 2023-12-31 03686191 frs-core:Non-currentFinancialInstruments 2023-12-31 03686191 frs-core:Non-currentFinancialInstruments 2023-01-01 2023-12-31 03686191 frs-core:CurrentFinancialInstruments 2023-01-01 2023-12-31 03686191 frs-core:CurrentFinancialInstruments 2023-12-31 03686191 frs-core:AfterOneYear 2023-01-01 2023-12-31 03686191 frs-core:BetweenOneFiveYears 2023-01-01 2023-12-31 03686191 frs-core:BetweenOneFiveYears 2023-12-31 03686191 frs-core:ComputerEquipment 2023-12-31 03686191 frs-core:ComputerEquipment 2023-01-01 2023-12-31 03686191 frs-core:ComputerEquipment 2022-12-31 03686191 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-12-31 03686191 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-01-01 2023-12-31 03686191 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-12-31 03686191 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-12-31 03686191 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-01-01 2023-12-31 03686191 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-12-31 03686191 frs-core:FurnitureFittings 2023-12-31 03686191 frs-core:FurnitureFittings 2023-01-01 2023-12-31 03686191 frs-core:FurnitureFittings 2022-12-31 03686191 frs-core:NetGoodwill 2023-12-31 03686191 frs-core:NetGoodwill 2023-01-01 2023-12-31 03686191 frs-core:NetGoodwill 2022-12-31 03686191 frs-core:InvestmentPropertyIncludedWithinPPE 2023-12-31 03686191 frs-core:InvestmentPropertyIncludedWithinPPE 2023-01-01 2023-12-31 03686191 frs-core:InvestmentPropertyIncludedWithinPPE 2022-12-31 03686191 frs-core:LandBuildings 2023-12-31 03686191 frs-core:LandBuildings 2023-01-01 2023-12-31 03686191 frs-core:LandBuildings 2022-12-31 03686191 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-12-31 03686191 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-01-01 2023-12-31 03686191 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-12-31 03686191 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-12-31 03686191 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-01-01 2023-12-31 03686191 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-12-31 03686191 frs-core:MoreThanFiveYears 2023-01-01 2023-12-31 03686191 frs-core:MoreThanFiveYears 2023-12-31 03686191 frs-core:MotorVehicles 2023-12-31 03686191 frs-core:MotorVehicles 2023-01-01 2023-12-31 03686191 frs-core:MotorVehicles 2022-12-31 03686191 frs-core:OtherResidualIntangibleAssets 2023-12-31 03686191 frs-core:OtherResidualIntangibleAssets 2023-01-01 2023-12-31 03686191 frs-core:OtherResidualIntangibleAssets 2022-12-31 03686191 frs-core:PlantMachinery 2023-12-31 03686191 frs-core:PlantMachinery 2023-01-01 2023-12-31 03686191 frs-core:PlantMachinery 2022-12-31 03686191 frs-core:Secured 2023-12-31 03686191 frs-core:Unsecured 2023-12-31 03686191 frs-core:WithinOneYear 2023-01-01 2023-12-31 03686191 frs-core:WithinOneYear 2023-12-31 03686191 frs-core:CapitalRedemptionReserve 2023-01-01 2023-12-31 03686191 frs-core:CapitalRedemptionReserve 2022-12-31 03686191 frs-core:CapitalRedemptionReserve 2023-12-31 03686191 frs-core:OtherReservesSubtotal 2023-01-01 2023-12-31 03686191 frs-core:OtherReservesSubtotal 2022-12-31 03686191 frs-core:OtherReservesSubtotal 2023-12-31 03686191 frs-core:RevaluationReserve 2023-01-01 2023-12-31 03686191 frs-core:RevaluationReserve 2022-12-31 03686191 frs-core:RevaluationReserve 2023-12-31 03686191 frs-core:SharePremium 2023-01-01 2023-12-31 03686191 frs-core:SharePremium 2022-12-31 03686191 frs-core:SharePremium 2023-12-31 03686191 frs-core:ShareCapital 2023-01-01 2023-12-31 03686191 frs-core:ShareCapital 2022-12-31 03686191 frs-core:ShareCapital 2023-12-31 03686191 frs-core:RetainedEarningsAccumulatedLosses 2023-01-01 2023-12-31 03686191 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-12-31 03686191 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 03686191 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31 03686191 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 03686191 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-12-31 03686191 frs-countries:UnitedKingdom 2023-01-01 2023-12-31 03686191 frs-countries:Europe 2023-01-01 2023-12-31 03686191 frs-countries:NorthAmerica 2023-01-01 2023-12-31 03686191 frs-countries:SouthAmerica 2023-01-01 2023-12-31 03686191 frs-countries:Asia 2023-01-01 2023-12-31 03686191 frs-countries:RestWorldOutsideUK 2023-01-01 2023-12-31 03686191 frs-bus:HighestPaidDirector 2023-01-01 2023-12-31 03686191 frs-bus:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 03686191 frs-bus:CompanyLimitedByGuarantee 2023-01-01 2023-12-31 03686191 frs-bus:LimitedLiabilityPartnershipLLP 2023-01-01 2023-12-31 03686191 frs-bus:LimitedLiabilityPartnershipsSORP 2023-01-01 2023-12-31 03686191 frs-bus:FullAccounts 2023-01-01 2023-12-31 03686191 frs-bus:FilletedAccounts 2023-01-01 2023-12-31 03686191 frs-bus:AbridgedAccounts 2023-01-01 2023-12-31 03686191 frs-bus:FRS102 2023-01-01 2023-12-31 03686191 frs-bus:MediumEntities 2023-01-01 2023-12-31 03686191 frs-bus:SmallEntities 2023-01-01 2023-12-31 03686191 frs-bus:EntityHasNeverTraded 2023-01-01 2023-12-31 03686191 frs-bus:EntityNoLongerTradingButTradedInPast 2023-01-01 2023-12-31 03686191 frs-bus:Audited 2023-01-01 2023-12-31 03686191 frs-bus:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 03686191 frs-bus:AuditExemptWithAccountantsReport 2023-01-01 2023-12-31 03686191 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2023-01-01 2023-12-31 03686191 frs-bus:LargeCompaniesRegimeForAccounts 2023-01-01 2023-12-31 03686191 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2023-01-01 2023-12-31 03686191 frs-bus:SmallCompaniesRegimeForAccounts 2023-01-01 2023-12-31 03686191 frs-bus:LargeCompaniesRegimeForDirectorsReport 2023-01-01 2023-12-31 03686191 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2023-01-01 2023-12-31 03686191 frs-bus:SmallCompaniesRegimeForDirectorsReport 2023-01-01 2023-12-31 03686191 frs-bus:OrdinaryShareClass1 2023-01-01 2023-12-31 03686191 frs-bus:OrdinaryShareClass1 2022-12-31 03686191 frs-bus:OrdinaryShareClass1 2023-12-31 03686191 frs-bus:OrdinaryShareClass2 2023-01-01 2023-12-31 03686191 frs-bus:OrdinaryShareClass2 2022-12-31 03686191 frs-bus:OrdinaryShareClass2 2023-12-31 03686191 frs-bus:OrdinaryShareClass3 2023-01-01 2023-12-31 03686191 frs-bus:OrdinaryShareClass3 2022-12-31 03686191 frs-bus:OrdinaryShareClass3 2023-12-31 03686191 frs-bus:OrdinaryShareClass4 2023-01-01 2023-12-31 03686191 frs-bus:OrdinaryShareClass4 2022-12-31 03686191 frs-bus:OrdinaryShareClass4 2023-12-31 03686191 frs-bus:OrdinaryShareClass5 2023-01-01 2023-12-31 03686191 frs-bus:OrdinaryShareClass5 2022-12-31 03686191 frs-bus:OrdinaryShareClass5 2023-12-31 03686191 frs-bus:PreferenceShareClass1 2023-01-01 2023-12-31 03686191 frs-bus:PreferenceShareClass1 2022-12-31 03686191 frs-bus:PreferenceShareClass1 2023-12-31 03686191 frs-bus:PreferenceShareClass2 2023-01-01 2023-12-31 03686191 frs-bus:PreferenceShareClass2 2022-12-31 03686191 frs-bus:PreferenceShareClass2 2023-12-31 03686191 frs-bus:PreferenceShareClass3 2023-01-01 2023-12-31 03686191 frs-bus:PreferenceShareClass3 2022-12-31 03686191 frs-bus:PreferenceShareClass3 2023-12-31 03686191 frs-bus:PreferenceShareClass4 2023-01-01 2023-12-31 03686191 frs-bus:PreferenceShareClass4 2022-12-31 03686191 frs-bus:PreferenceShareClass4 2023-12-31 03686191 frs-bus:PreferenceShareClass5 2023-01-01 2023-12-31 03686191 frs-bus:PreferenceShareClass5 2022-12-31 03686191 frs-bus:PreferenceShareClass5 2023-12-31 03686191 1 2023-01-01 2023-12-31 03686191 1 2023-12-31 03686191 1 2023-01-01 2023-12-31 03686191 frs-core:LeasedAssets 2023-01-01 2023-12-31 03686191 frs-core:OwnedAssets 2023-01-01 2023-12-31 03686191 frs-core:CurrencyRisk 2023-01-01 2023-12-31 03686191 frs-core:MarketRisk 2023-01-01 2023-12-31 03686191 frs-core:InterestRateRisk 2023-01-01 2023-12-31 03686191 frs-core:DeferredTaxation 2023-01-01 2023-12-31 03686191 frs-core:DeferredTaxation 2022-12-31 03686191 frs-core:DeferredTaxation 2023-12-31 03686191 frs-core:OtherProvisionsContingentLiabilities 2023-01-01 2023-12-31 03686191 frs-core:OtherProvisionsContingentLiabilities 2022-12-31 03686191 frs-core:OtherProvisionsContingentLiabilities 2023-12-31 03686191 frs-core:ProvisionsDeferredTax 2023-12-31 03686191 frs-core:OtherDeferredTax 2023-12-31 03686191 frs-core:AcceleratedTaxDepreciationDeferredTax 2023-12-31 03686191 frs-core:TaxLossesCarry-forwardsDeferredTax 2023-12-31 03686191 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-12-31 03686191 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-01-01 2023-12-31 03686191 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-12-31 03686191 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-12-31 03686191 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-01-01 2023-12-31 03686191 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-12-31 03686191 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-12-31 03686191 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-01-01 2023-12-31 03686191 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-12-31 03686191 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-12-31 03686191 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-12-31 03686191 frs-core:RevaluationInvestmentPropertyDeferredTax 2023-12-31 03686191 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-12-31 03686191 frs-core:OtherPost-employmentBenefitsDeferredTax 2023-12-31 03686191 frs-core:Share-basedPaymentsDeferredTax 2023-12-31 03686191 frs-core:TaxCreditsDeferredTax 2023-12-31 03686191 frs-core:CostValuation 2022-12-31 03686191 frs-core:AdditionsToInvestments 2023-12-31 03686191 frs-core:DisposalsRepaymentsInvestments 2023-12-31 03686191 frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-12-31 03686191 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-12-31 03686191 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-12-31 03686191 frs-core:OtherIncreaseDecreaseInInvestments 2023-12-31 03686191 frs-core:CostValuation 2023-12-31 03686191 frs-core:ProvisionsForImpairmentInvestments 2022-12-31 03686191 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-12-31 03686191 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-12-31 03686191 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-12-31 03686191 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-12-31 03686191 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-12-31 03686191 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-12-31 03686191 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-12-31 03686191 frs-core:ProvisionsForImpairmentInvestments 2023-12-31 03686191 frs-core:ListedExchangeTraded 2023-12-31 03686191 frs-core:ListedExchangeTraded 2022-12-31 03686191 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-12-31 03686191 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-12-31 03686191 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-12-31 03686191 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-12-31 03686191 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-12-31 03686191 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-12-31 03686191 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-12-31 03686191 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-12-31 03686191 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 03686191 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-12-31 03686191 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-12-31 03686191 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-12-31 03686191 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-12-31 03686191 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-12-31 03686191 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-12-31 03686191 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-12-31 03686191 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-12-31 03686191 frs-core:UnlistedNon-exchangeTraded 2023-12-31 03686191 frs-core:UnlistedNon-exchangeTraded 2022-12-31 03686191 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-12-31 03686191 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 03686191 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 03686191 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 03686191 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 03686191 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 03686191 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 03686191 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-12-31 03686191 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 03686191 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 03686191 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 03686191 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 03686191 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 03686191 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-12-31 03686191 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 03686191 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 03686191 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 03686191 dpl-frs:CostSales 2023-01-01 2023-12-31 03686191 dpl-frs:CostSales 2022-12-31 03686191 dpl-frs:CostSales 2023-12-31 03686191 dpl-frs:DistributionCosts 2023-01-01 2023-12-31 03686191 dpl-frs:AdministrativeExpenses 2023-01-01 2023-12-31 03686191 frs-bus:Director1 2023-01-01 2023-12-31 03686191 frs-bus:Director1 2022-12-31 03686191 frs-bus:Director1 2023-12-31 03686191 frs-bus:CompanySecretary1 2023-01-01 2023-12-31 03686191 1 2023-01-01 2023-12-31 03686191 frs-core:CurrentFinancialInstruments 1 2023-12-31 03686191 frs-core:Non-currentFinancialInstruments 1 2023-12-31 03686191 2 2023-01-01 2023-12-31 03686191 frs-core:CurrentFinancialInstruments 2 2023-12-31 03686191 frs-core:Non-currentFinancialInstruments 2 2023-12-31 03686191 3 2023-01-01 2023-12-31 03686191 frs-core:CurrentFinancialInstruments 3 2023-12-31 03686191 frs-core:Non-currentFinancialInstruments 3 2023-12-31 03686191 4 2023-01-01 2023-12-31 03686191 frs-core:CurrentFinancialInstruments 4 2023-12-31 03686191 frs-core:Non-currentFinancialInstruments 4 2023-12-31 03686191 5 2023-01-01 2023-12-31 03686191 frs-core:CurrentFinancialInstruments 5 2023-12-31 03686191 frs-core:Non-currentFinancialInstruments 5 2023-12-31 03686191 6 2023-01-01 2023-12-31 03686191 frs-core:CurrentFinancialInstruments 6 2023-12-31 03686191 frs-core:Non-currentFinancialInstruments 6 2023-12-31 03686191 7 2023-01-01 2023-12-31 03686191 frs-core:CurrentFinancialInstruments 7 2023-12-31 03686191 frs-core:Non-currentFinancialInstruments 7 2023-12-31 03686191 8 2023-01-01 2023-12-31 03686191 frs-core:CurrentFinancialInstruments 8 2023-12-31 03686191 frs-core:Non-currentFinancialInstruments 8 2023-12-31 03686191 9 2023-01-01 2023-12-31 03686191 frs-core:CurrentFinancialInstruments 9 2023-12-31 03686191 frs-core:Non-currentFinancialInstruments 9 2023-12-31 03686191 10 2023-01-01 2023-12-31 03686191 frs-core:CurrentFinancialInstruments 10 2023-12-31 03686191 frs-core:Non-currentFinancialInstruments 10 2023-12-31 03686191 11 2023-01-01 2023-12-31 03686191 frs-core:CurrentFinancialInstruments 11 2023-12-31 03686191 frs-core:Non-currentFinancialInstruments 11 2023-12-31 03686191 12 2023-01-01 2023-12-31 03686191 frs-core:CurrentFinancialInstruments 12 2023-12-31 03686191 frs-core:Non-currentFinancialInstruments 12 2023-12-31 03686191 13 2023-01-01 2023-12-31 03686191 frs-core:CurrentFinancialInstruments 13 2023-12-31 03686191 frs-core:Non-currentFinancialInstruments 13 2023-12-31 03686191 14 2023-01-01 2023-12-31 03686191 frs-core:CurrentFinancialInstruments 14 2023-12-31 03686191 frs-core:Non-currentFinancialInstruments 14 2023-12-31 03686191 15 2023-01-01 2023-12-31 03686191 frs-core:CurrentFinancialInstruments 15 2023-12-31 03686191 frs-core:Non-currentFinancialInstruments 15 2023-12-31 03686191 16 2023-01-01 2023-12-31 03686191 frs-core:CurrentFinancialInstruments 16 2023-12-31 03686191 frs-core:Non-currentFinancialInstruments 16 2023-12-31 03686191 17 2023-01-01 2023-12-31 03686191 frs-core:CurrentFinancialInstruments 17 2023-12-31 03686191 frs-core:Non-currentFinancialInstruments 17 2023-12-31 03686191 18 2023-01-01 2023-12-31 03686191 frs-core:CurrentFinancialInstruments 18 2023-12-31 03686191 frs-core:Non-currentFinancialInstruments 18 2023-12-31 03686191 19 2023-01-01 2023-12-31 03686191 frs-core:CurrentFinancialInstruments 19 2023-12-31 03686191 frs-core:Non-currentFinancialInstruments 19 2023-12-31 03686191 20 2023-01-01 2023-12-31 03686191 frs-core:CurrentFinancialInstruments 20 2023-12-31 03686191 frs-core:Non-currentFinancialInstruments 20 2023-12-31 03686191 dpl-frs:Item1 2023-01-01 2023-12-31 03686191 dpl-frs:Item1 2022-12-31 03686191 dpl-frs:Item1 2023-12-31 03686191 dpl-frs:CostSales dpl-frs:Item1 2023-01-01 2023-12-31 03686191 dpl-frs:CostSales dpl-frs:Item1 2022-12-31 03686191 dpl-frs:CostSales dpl-frs:Item1 2023-12-31 03686191 dpl-frs:DistributionCosts dpl-frs:Item1 2023-01-01 2023-12-31 03686191 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2023-01-01 2023-12-31 03686191 dpl-frs:Item2 2023-01-01 2023-12-31 03686191 dpl-frs:Item2 2022-12-31 03686191 dpl-frs:Item2 2023-12-31 03686191 dpl-frs:CostSales dpl-frs:Item2 2023-01-01 2023-12-31 03686191 dpl-frs:CostSales dpl-frs:Item2 2022-12-31 03686191 dpl-frs:CostSales dpl-frs:Item2 2023-12-31 03686191 dpl-frs:DistributionCosts dpl-frs:Item2 2023-01-01 2023-12-31 03686191 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2023-01-01 2023-12-31 03686191 dpl-frs:Item3 2023-01-01 2023-12-31 03686191 dpl-frs:Item3 2022-12-31 03686191 dpl-frs:Item3 2023-12-31 03686191 dpl-frs:CostSales dpl-frs:Item3 2023-01-01 2023-12-31 03686191 dpl-frs:CostSales dpl-frs:Item3 2022-12-31 03686191 dpl-frs:CostSales dpl-frs:Item3 2023-12-31 03686191 dpl-frs:DistributionCosts dpl-frs:Item3 2023-01-01 2023-12-31 03686191 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2023-01-01 2023-12-31 03686191 dpl-frs:Item4 2023-01-01 2023-12-31 03686191 dpl-frs:Item4 2022-12-31 03686191 dpl-frs:Item4 2023-12-31 03686191 dpl-frs:CostSales dpl-frs:Item4 2023-01-01 2023-12-31 03686191 dpl-frs:CostSales dpl-frs:Item4 2022-12-31 03686191 dpl-frs:CostSales dpl-frs:Item4 2023-12-31 03686191 dpl-frs:DistributionCosts dpl-frs:Item4 2023-01-01 2023-12-31 03686191 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2023-01-01 2023-12-31 03686191 dpl-frs:Item5 2023-01-01 2023-12-31 03686191 dpl-frs:Item5 2022-12-31 03686191 dpl-frs:Item5 2023-12-31 03686191 dpl-frs:CostSales dpl-frs:Item5 2023-01-01 2023-12-31 03686191 dpl-frs:CostSales dpl-frs:Item5 2022-12-31 03686191 dpl-frs:CostSales dpl-frs:Item5 2023-12-31 03686191 dpl-frs:DistributionCosts dpl-frs:Item5 2023-01-01 2023-12-31 03686191 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2023-01-01 2023-12-31 03686191 dpl-frs:Item6 2023-01-01 2023-12-31 03686191 dpl-frs:Item6 2022-12-31 03686191 dpl-frs:Item6 2023-12-31 03686191 dpl-frs:CostSales dpl-frs:Item6 2023-01-01 2023-12-31 03686191 dpl-frs:CostSales dpl-frs:Item6 2022-12-31 03686191 dpl-frs:CostSales dpl-frs:Item6 2023-12-31 03686191 dpl-frs:DistributionCosts dpl-frs:Item6 2023-01-01 2023-12-31 03686191 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2023-01-01 2023-12-31 03686191 dpl-frs:Item7 2023-01-01 2023-12-31 03686191 dpl-frs:Item7 2022-12-31 03686191 dpl-frs:Item7 2023-12-31 03686191 dpl-frs:CostSales dpl-frs:Item7 2023-01-01 2023-12-31 03686191 dpl-frs:CostSales dpl-frs:Item7 2022-12-31 03686191 dpl-frs:CostSales dpl-frs:Item7 2023-12-31 03686191 dpl-frs:DistributionCosts dpl-frs:Item7 2023-01-01 2023-12-31 03686191 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2023-01-01 2023-12-31 03686191 dpl-frs:Item8 2023-01-01 2023-12-31 03686191 dpl-frs:Item8 2022-12-31 03686191 dpl-frs:Item8 2023-12-31 03686191 dpl-frs:CostSales dpl-frs:Item8 2023-01-01 2023-12-31 03686191 dpl-frs:CostSales dpl-frs:Item8 2022-12-31 03686191 dpl-frs:CostSales dpl-frs:Item8 2023-12-31 03686191 dpl-frs:DistributionCosts dpl-frs:Item8 2023-01-01 2023-12-31 03686191 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2023-01-01 2023-12-31 03686191 dpl-frs:Item9 2023-01-01 2023-12-31 03686191 dpl-frs:Item9 2022-12-31 03686191 dpl-frs:Item9 2023-12-31 03686191 dpl-frs:CostSales dpl-frs:Item9 2023-01-01 2023-12-31 03686191 dpl-frs:CostSales dpl-frs:Item9 2022-12-31 03686191 dpl-frs:CostSales dpl-frs:Item9 2023-12-31 03686191 dpl-frs:DistributionCosts dpl-frs:Item9 2023-01-01 2023-12-31 03686191 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2023-01-01 2023-12-31 03686191 dpl-frs:Item10 2023-01-01 2023-12-31 03686191 dpl-frs:Item10 2022-12-31 03686191 dpl-frs:Item10 2023-12-31 03686191 dpl-frs:CostSales dpl-frs:Item10 2023-01-01 2023-12-31 03686191 dpl-frs:CostSales dpl-frs:Item10 2022-12-31 03686191 dpl-frs:CostSales dpl-frs:Item10 2023-12-31 03686191 dpl-frs:DistributionCosts dpl-frs:Item10 2023-01-01 2023-12-31 03686191 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2023-01-01 2023-12-31 03686191 dpl-frs:Item11 2023-01-01 2023-12-31 03686191 dpl-frs:Item11 2022-12-31 03686191 dpl-frs:Item11 2023-12-31 03686191 dpl-frs:CostSales dpl-frs:Item11 2023-01-01 2023-12-31 03686191 dpl-frs:CostSales dpl-frs:Item11 2022-12-31 03686191 dpl-frs:CostSales dpl-frs:Item11 2023-12-31 03686191 dpl-frs:DistributionCosts dpl-frs:Item11 2023-01-01 2023-12-31 03686191 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2023-01-01 2023-12-31 03686191 dpl-frs:Item12 2023-01-01 2023-12-31 03686191 dpl-frs:Item12 2022-12-31 03686191 dpl-frs:Item12 2023-12-31 03686191 dpl-frs:CostSales dpl-frs:Item12 2023-01-01 2023-12-31 03686191 dpl-frs:CostSales dpl-frs:Item12 2022-12-31 03686191 dpl-frs:CostSales dpl-frs:Item12 2023-12-31 03686191 dpl-frs:DistributionCosts dpl-frs:Item12 2023-01-01 2023-12-31 03686191 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2023-01-01 2023-12-31 03686191 1 2023-01-01 2023-12-31 03686191 frs-countries:EnglandWales 2023-01-01 2023-12-31 03686191 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-12-31 03686191 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-12-31 03686191 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-12-31 03686191 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-12-31 03686191 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-01-01 2022-12-31 03686191 frs-core:AllSubsidiaries 2022-01-01 2022-12-31 03686191 frs-core:KeyManagementPersonnel 2022-01-01 2022-12-31 03686191 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-01-01 2022-12-31 03686191 frs-core:OtherRelatedParties 2022-01-01 2022-12-31 03686191 2021-12-31 03686191 2022-12-31 03686191 2022-01-01 2022-12-31 03686191 frs-core:CurrentFinancialInstruments 2022-12-31 03686191 frs-core:CurrentFinancialInstruments 2022-01-01 2022-12-31 03686191 frs-core:Non-currentFinancialInstruments 2022-12-31 03686191 frs-core:Non-currentFinancialInstruments 2022-01-01 2022-12-31 03686191 frs-core:CurrentFinancialInstruments 2022-01-01 2022-12-31 03686191 frs-core:CurrentFinancialInstruments 2022-12-31 03686191 frs-core:AfterOneYear 2022-01-01 2022-12-31 03686191 frs-core:BetweenOneFiveYears 2022-01-01 2022-12-31 03686191 frs-core:BetweenOneFiveYears 2022-12-31 03686191 frs-core:ComputerEquipment 2022-12-31 03686191 frs-core:ComputerEquipment 2022-01-01 2022-12-31 03686191 frs-core:ComputerEquipment 2021-12-31 03686191 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-12-31 03686191 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-01-01 2022-12-31 03686191 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-12-31 03686191 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-12-31 03686191 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-01-01 2022-12-31 03686191 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-12-31 03686191 frs-core:FurnitureFittings 2022-12-31 03686191 frs-core:FurnitureFittings 2022-01-01 2022-12-31 03686191 frs-core:FurnitureFittings 2021-12-31 03686191 frs-core:NetGoodwill 2022-12-31 03686191 frs-core:NetGoodwill 2022-01-01 2022-12-31 03686191 frs-core:NetGoodwill 2021-12-31 03686191 frs-core:InvestmentPropertyIncludedWithinPPE 2022-12-31 03686191 frs-core:InvestmentPropertyIncludedWithinPPE 2022-01-01 2022-12-31 03686191 frs-core:InvestmentPropertyIncludedWithinPPE 2021-12-31 03686191 frs-core:LandBuildings 2022-12-31 03686191 frs-core:LandBuildings 2022-01-01 2022-12-31 03686191 frs-core:LandBuildings 2021-12-31 03686191 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-12-31 03686191 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-01-01 2022-12-31 03686191 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-12-31 03686191 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-12-31 03686191 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-01-01 2022-12-31 03686191 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-12-31 03686191 frs-core:MoreThanFiveYears 2022-01-01 2022-12-31 03686191 frs-core:MoreThanFiveYears 2022-12-31 03686191 frs-core:MotorVehicles 2022-12-31 03686191 frs-core:MotorVehicles 2022-01-01 2022-12-31 03686191 frs-core:MotorVehicles 2021-12-31 03686191 frs-core:OtherResidualIntangibleAssets 2022-12-31 03686191 frs-core:OtherResidualIntangibleAssets 2022-01-01 2022-12-31 03686191 frs-core:OtherResidualIntangibleAssets 2021-12-31 03686191 frs-core:PlantMachinery 2022-12-31 03686191 frs-core:PlantMachinery 2022-01-01 2022-12-31 03686191 frs-core:PlantMachinery 2021-12-31 03686191 frs-core:Secured 2022-12-31 03686191 frs-core:Unsecured 2022-12-31 03686191 frs-core:WithinOneYear 2022-01-01 2022-12-31 03686191 frs-core:WithinOneYear 2022-12-31 03686191 frs-core:CapitalRedemptionReserve 2022-01-01 2022-12-31 03686191 frs-core:CapitalRedemptionReserve 2021-12-31 03686191 frs-core:CapitalRedemptionReserve 2022-12-31 03686191 frs-core:OtherReservesSubtotal 2022-01-01 2022-12-31 03686191 frs-core:OtherReservesSubtotal 2021-12-31 03686191 frs-core:OtherReservesSubtotal 2022-12-31 03686191 frs-core:RevaluationReserve 2022-01-01 2022-12-31 03686191 frs-core:RevaluationReserve 2021-12-31 03686191 frs-core:RevaluationReserve 2022-12-31 03686191 frs-core:SharePremium 2022-01-01 2022-12-31 03686191 frs-core:SharePremium 2021-12-31 03686191 frs-core:SharePremium 2022-12-31 03686191 frs-core:ShareCapital 2022-01-01 2022-12-31 03686191 frs-core:ShareCapital 2021-12-31 03686191 frs-core:ShareCapital 2022-12-31 03686191 frs-core:RetainedEarningsAccumulatedLosses 2022-01-01 2022-12-31 03686191 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-12-31 03686191 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31 03686191 frs-core:RetainedEarningsAccumulatedLosses 2021-12-31 03686191 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31 03686191 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-12-31 03686191 frs-countries:UnitedKingdom 2022-01-01 2022-12-31 03686191 frs-countries:Europe 2022-01-01 2022-12-31 03686191 frs-countries:NorthAmerica 2022-01-01 2022-12-31 03686191 frs-countries:SouthAmerica 2022-01-01 2022-12-31 03686191 frs-countries:Asia 2022-01-01 2022-12-31 03686191 frs-countries:RestWorldOutsideUK 2022-01-01 2022-12-31 03686191 frs-bus:HighestPaidDirector 2022-01-01 2022-12-31 03686191 frs-bus:PrivateLimitedCompanyLtd 2022-01-01 2022-12-31 03686191 frs-bus:CompanyLimitedByGuarantee 2022-01-01 2022-12-31 03686191 frs-bus:LimitedLiabilityPartnershipLLP 2022-01-01 2022-12-31 03686191 frs-bus:LimitedLiabilityPartnershipsSORP 2022-01-01 2022-12-31 03686191 frs-bus:FullAccounts 2022-01-01 2022-12-31 03686191 frs-bus:FilletedAccounts 2022-01-01 2022-12-31 03686191 frs-bus:AbridgedAccounts 2022-01-01 2022-12-31 03686191 frs-bus:FRS102 2022-01-01 2022-12-31 03686191 frs-bus:MediumEntities 2022-01-01 2022-12-31 03686191 frs-bus:SmallEntities 2022-01-01 2022-12-31 03686191 frs-bus:EntityHasNeverTraded 2022-01-01 2022-12-31 03686191 frs-bus:EntityNoLongerTradingButTradedInPast 2022-01-01 2022-12-31 03686191 frs-bus:Audited 2022-01-01 2022-12-31 03686191 frs-bus:AuditExempt-NoAccountantsReport 2022-01-01 2022-12-31 03686191 frs-bus:AuditExemptWithAccountantsReport 2022-01-01 2022-12-31 03686191 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-01-01 2022-12-31 03686191 frs-bus:LargeCompaniesRegimeForAccounts 2022-01-01 2022-12-31 03686191 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-01-01 2022-12-31 03686191 frs-bus:SmallCompaniesRegimeForAccounts 2022-01-01 2022-12-31 03686191 frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-01-01 2022-12-31 03686191 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-01-01 2022-12-31 03686191 frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-01-01 2022-12-31 03686191 frs-bus:OrdinaryShareClass1 2022-01-01 2022-12-31 03686191 frs-bus:OrdinaryShareClass1 2021-12-31 03686191 frs-bus:OrdinaryShareClass1 2022-12-31 03686191 frs-bus:OrdinaryShareClass2 2022-01-01 2022-12-31 03686191 frs-bus:OrdinaryShareClass2 2021-12-31 03686191 frs-bus:OrdinaryShareClass2 2022-12-31 03686191 frs-bus:OrdinaryShareClass3 2022-01-01 2022-12-31 03686191 frs-bus:OrdinaryShareClass3 2021-12-31 03686191 frs-bus:OrdinaryShareClass3 2022-12-31 03686191 frs-bus:OrdinaryShareClass4 2022-01-01 2022-12-31 03686191 frs-bus:OrdinaryShareClass4 2021-12-31 03686191 frs-bus:OrdinaryShareClass4 2022-12-31 03686191 frs-bus:OrdinaryShareClass5 2022-01-01 2022-12-31 03686191 frs-bus:OrdinaryShareClass5 2021-12-31 03686191 frs-bus:OrdinaryShareClass5 2022-12-31 03686191 frs-bus:PreferenceShareClass1 2022-01-01 2022-12-31 03686191 frs-bus:PreferenceShareClass1 2021-12-31 03686191 frs-bus:PreferenceShareClass1 2022-12-31 03686191 frs-bus:PreferenceShareClass2 2022-01-01 2022-12-31 03686191 frs-bus:PreferenceShareClass2 2021-12-31 03686191 frs-bus:PreferenceShareClass2 2022-12-31 03686191 frs-bus:PreferenceShareClass3 2022-01-01 2022-12-31 03686191 frs-bus:PreferenceShareClass3 2021-12-31 03686191 frs-bus:PreferenceShareClass3 2022-12-31 03686191 frs-bus:PreferenceShareClass4 2022-01-01 2022-12-31 03686191 frs-bus:PreferenceShareClass4 2021-12-31 03686191 frs-bus:PreferenceShareClass4 2022-12-31 03686191 frs-bus:PreferenceShareClass5 2022-01-01 2022-12-31 03686191 frs-bus:PreferenceShareClass5 2021-12-31 03686191 frs-bus:PreferenceShareClass5 2022-12-31 03686191 1 2022-01-01 2022-12-31 03686191 1 2022-12-31 03686191 1 2022-01-01 2022-12-31 03686191 frs-core:LeasedAssets 2022-01-01 2022-12-31 03686191 frs-core:OwnedAssets 2022-01-01 2022-12-31 03686191 frs-core:CurrencyRisk 2022-01-01 2022-12-31 03686191 frs-core:MarketRisk 2022-01-01 2022-12-31 03686191 frs-core:InterestRateRisk 2022-01-01 2022-12-31 03686191 frs-core:DeferredTaxation 2022-01-01 2022-12-31 03686191 frs-core:DeferredTaxation 2021-12-31 03686191 frs-core:DeferredTaxation 2022-12-31 03686191 frs-core:OtherProvisionsContingentLiabilities 2022-01-01 2022-12-31 03686191 frs-core:OtherProvisionsContingentLiabilities 2021-12-31 03686191 frs-core:OtherProvisionsContingentLiabilities 2022-12-31 03686191 frs-core:ProvisionsDeferredTax 2022-12-31 03686191 frs-core:OtherDeferredTax 2022-12-31 03686191 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-12-31 03686191 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-12-31 03686191 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-12-31 03686191 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-01-01 2022-12-31 03686191 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-12-31 03686191 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-12-31 03686191 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-01-01 2022-12-31 03686191 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-12-31 03686191 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-12-31 03686191 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-01-01 2022-12-31 03686191 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-12-31 03686191 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-12-31 03686191 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-12-31 03686191 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-12-31 03686191 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-12-31 03686191 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-12-31 03686191 frs-core:Share-basedPaymentsDeferredTax 2022-12-31 03686191 frs-core:TaxCreditsDeferredTax 2022-12-31 03686191 frs-core:CostValuation 2021-12-31 03686191 frs-core:AdditionsToInvestments 2022-12-31 03686191 frs-core:DisposalsRepaymentsInvestments 2022-12-31 03686191 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-12-31 03686191 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-12-31 03686191 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-12-31 03686191 frs-core:OtherIncreaseDecreaseInInvestments 2022-12-31 03686191 frs-core:CostValuation 2022-12-31 03686191 frs-core:ProvisionsForImpairmentInvestments 2021-12-31 03686191 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-12-31 03686191 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-12-31 03686191 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-12-31 03686191 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-12-31 03686191 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-12-31 03686191 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-12-31 03686191 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-12-31 03686191 frs-core:ProvisionsForImpairmentInvestments 2022-12-31 03686191 frs-core:ListedExchangeTraded 2022-12-31 03686191 frs-core:ListedExchangeTraded 2021-12-31 03686191 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-12-31 03686191 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-12-31 03686191 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-12-31 03686191 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-12-31 03686191 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-12-31 03686191 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-12-31 03686191 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-12-31 03686191 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-12-31 03686191 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 03686191 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 03686191 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 03686191 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 03686191 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 03686191 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-12-31 03686191 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 03686191 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 03686191 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 03686191 frs-core:UnlistedNon-exchangeTraded 2022-12-31 03686191 frs-core:UnlistedNon-exchangeTraded 2021-12-31 03686191 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-12-31 03686191 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 03686191 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 03686191 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 03686191 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 03686191 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 03686191 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 03686191 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-12-31 03686191 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 03686191 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 03686191 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 03686191 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 03686191 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 03686191 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-12-31 03686191 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 03686191 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 03686191 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 03686191 dpl-frs:CostSales 2022-01-01 2022-12-31 03686191 dpl-frs:CostSales 2021-12-31 03686191 dpl-frs:CostSales 2022-12-31 03686191 dpl-frs:DistributionCosts 2022-01-01 2022-12-31 03686191 dpl-frs:AdministrativeExpenses 2022-01-01 2022-12-31 03686191 frs-bus:Director1 2022-01-01 2022-12-31 03686191 frs-bus:Director1 2021-12-31 03686191 frs-bus:Director1 2022-12-31 03686191 frs-bus:CompanySecretary1 2022-01-01 2022-12-31 03686191 1 2022-01-01 2022-12-31 03686191 frs-core:CurrentFinancialInstruments 1 2022-12-31 03686191 frs-core:Non-currentFinancialInstruments 1 2022-12-31 03686191 2 2022-01-01 2022-12-31 03686191 frs-core:CurrentFinancialInstruments 2 2022-12-31 03686191 frs-core:Non-currentFinancialInstruments 2 2022-12-31 03686191 3 2022-01-01 2022-12-31 03686191 frs-core:CurrentFinancialInstruments 3 2022-12-31 03686191 frs-core:Non-currentFinancialInstruments 3 2022-12-31 03686191 4 2022-01-01 2022-12-31 03686191 frs-core:CurrentFinancialInstruments 4 2022-12-31 03686191 frs-core:Non-currentFinancialInstruments 4 2022-12-31 03686191 5 2022-01-01 2022-12-31 03686191 frs-core:CurrentFinancialInstruments 5 2022-12-31 03686191 frs-core:Non-currentFinancialInstruments 5 2022-12-31 03686191 6 2022-01-01 2022-12-31 03686191 frs-core:CurrentFinancialInstruments 6 2022-12-31 03686191 frs-core:Non-currentFinancialInstruments 6 2022-12-31 03686191 7 2022-01-01 2022-12-31 03686191 frs-core:CurrentFinancialInstruments 7 2022-12-31 03686191 frs-core:Non-currentFinancialInstruments 7 2022-12-31 03686191 8 2022-01-01 2022-12-31 03686191 frs-core:CurrentFinancialInstruments 8 2022-12-31 03686191 frs-core:Non-currentFinancialInstruments 8 2022-12-31 03686191 9 2022-01-01 2022-12-31 03686191 frs-core:CurrentFinancialInstruments 9 2022-12-31 03686191 frs-core:Non-currentFinancialInstruments 9 2022-12-31 03686191 10 2022-01-01 2022-12-31 03686191 frs-core:CurrentFinancialInstruments 10 2022-12-31 03686191 frs-core:Non-currentFinancialInstruments 10 2022-12-31 03686191 11 2022-01-01 2022-12-31 03686191 frs-core:CurrentFinancialInstruments 11 2022-12-31 03686191 frs-core:Non-currentFinancialInstruments 11 2022-12-31 03686191 12 2022-01-01 2022-12-31 03686191 frs-core:CurrentFinancialInstruments 12 2022-12-31 03686191 frs-core:Non-currentFinancialInstruments 12 2022-12-31 03686191 13 2022-01-01 2022-12-31 03686191 frs-core:CurrentFinancialInstruments 13 2022-12-31 03686191 frs-core:Non-currentFinancialInstruments 13 2022-12-31 03686191 14 2022-01-01 2022-12-31 03686191 frs-core:CurrentFinancialInstruments 14 2022-12-31 03686191 frs-core:Non-currentFinancialInstruments 14 2022-12-31 03686191 15 2022-01-01 2022-12-31 03686191 frs-core:CurrentFinancialInstruments 15 2022-12-31 03686191 frs-core:Non-currentFinancialInstruments 15 2022-12-31 03686191 16 2022-01-01 2022-12-31 03686191 frs-core:CurrentFinancialInstruments 16 2022-12-31 03686191 frs-core:Non-currentFinancialInstruments 16 2022-12-31 03686191 17 2022-01-01 2022-12-31 03686191 frs-core:CurrentFinancialInstruments 17 2022-12-31 03686191 frs-core:Non-currentFinancialInstruments 17 2022-12-31 03686191 18 2022-01-01 2022-12-31 03686191 frs-core:CurrentFinancialInstruments 18 2022-12-31 03686191 frs-core:Non-currentFinancialInstruments 18 2022-12-31 03686191 19 2022-01-01 2022-12-31 03686191 frs-core:CurrentFinancialInstruments 19 2022-12-31 03686191 frs-core:Non-currentFinancialInstruments 19 2022-12-31 03686191 20 2022-01-01 2022-12-31 03686191 frs-core:CurrentFinancialInstruments 20 2022-12-31 03686191 frs-core:Non-currentFinancialInstruments 20 2022-12-31 03686191 dpl-frs:Item1 2022-01-01 2022-12-31 03686191 dpl-frs:Item1 2021-12-31 03686191 dpl-frs:Item1 2022-12-31 03686191 dpl-frs:CostSales dpl-frs:Item1 2022-01-01 2022-12-31 03686191 dpl-frs:CostSales dpl-frs:Item1 2021-12-31 03686191 dpl-frs:CostSales dpl-frs:Item1 2022-12-31 03686191 dpl-frs:DistributionCosts dpl-frs:Item1 2022-01-01 2022-12-31 03686191 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-01-01 2022-12-31 03686191 dpl-frs:Item2 2022-01-01 2022-12-31 03686191 dpl-frs:Item2 2021-12-31 03686191 dpl-frs:Item2 2022-12-31 03686191 dpl-frs:CostSales dpl-frs:Item2 2022-01-01 2022-12-31 03686191 dpl-frs:CostSales dpl-frs:Item2 2021-12-31 03686191 dpl-frs:CostSales dpl-frs:Item2 2022-12-31 03686191 dpl-frs:DistributionCosts dpl-frs:Item2 2022-01-01 2022-12-31 03686191 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-01-01 2022-12-31 03686191 dpl-frs:Item3 2022-01-01 2022-12-31 03686191 dpl-frs:Item3 2021-12-31 03686191 dpl-frs:Item3 2022-12-31 03686191 dpl-frs:CostSales dpl-frs:Item3 2022-01-01 2022-12-31 03686191 dpl-frs:CostSales dpl-frs:Item3 2021-12-31 03686191 dpl-frs:CostSales dpl-frs:Item3 2022-12-31 03686191 dpl-frs:DistributionCosts dpl-frs:Item3 2022-01-01 2022-12-31 03686191 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-01-01 2022-12-31 03686191 dpl-frs:Item4 2022-01-01 2022-12-31 03686191 dpl-frs:Item4 2021-12-31 03686191 dpl-frs:Item4 2022-12-31 03686191 dpl-frs:CostSales dpl-frs:Item4 2022-01-01 2022-12-31 03686191 dpl-frs:CostSales dpl-frs:Item4 2021-12-31 03686191 dpl-frs:CostSales dpl-frs:Item4 2022-12-31 03686191 dpl-frs:DistributionCosts dpl-frs:Item4 2022-01-01 2022-12-31 03686191 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-01-01 2022-12-31 03686191 dpl-frs:Item5 2022-01-01 2022-12-31 03686191 dpl-frs:Item5 2021-12-31 03686191 dpl-frs:Item5 2022-12-31 03686191 dpl-frs:CostSales dpl-frs:Item5 2022-01-01 2022-12-31 03686191 dpl-frs:CostSales dpl-frs:Item5 2021-12-31 03686191 dpl-frs:CostSales dpl-frs:Item5 2022-12-31 03686191 dpl-frs:DistributionCosts dpl-frs:Item5 2022-01-01 2022-12-31 03686191 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-01-01 2022-12-31 03686191 dpl-frs:Item6 2022-01-01 2022-12-31 03686191 dpl-frs:Item6 2021-12-31 03686191 dpl-frs:Item6 2022-12-31 03686191 dpl-frs:CostSales dpl-frs:Item6 2022-01-01 2022-12-31 03686191 dpl-frs:CostSales dpl-frs:Item6 2021-12-31 03686191 dpl-frs:CostSales dpl-frs:Item6 2022-12-31 03686191 dpl-frs:DistributionCosts dpl-frs:Item6 2022-01-01 2022-12-31 03686191 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-01-01 2022-12-31 03686191 dpl-frs:Item7 2022-01-01 2022-12-31 03686191 dpl-frs:Item7 2021-12-31 03686191 dpl-frs:Item7 2022-12-31 03686191 dpl-frs:CostSales dpl-frs:Item7 2022-01-01 2022-12-31 03686191 dpl-frs:CostSales dpl-frs:Item7 2021-12-31 03686191 dpl-frs:CostSales dpl-frs:Item7 2022-12-31 03686191 dpl-frs:DistributionCosts dpl-frs:Item7 2022-01-01 2022-12-31 03686191 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-01-01 2022-12-31 03686191 dpl-frs:Item8 2022-01-01 2022-12-31 03686191 dpl-frs:Item8 2021-12-31 03686191 dpl-frs:Item8 2022-12-31 03686191 dpl-frs:CostSales dpl-frs:Item8 2022-01-01 2022-12-31 03686191 dpl-frs:CostSales dpl-frs:Item8 2021-12-31 03686191 dpl-frs:CostSales dpl-frs:Item8 2022-12-31 03686191 dpl-frs:DistributionCosts dpl-frs:Item8 2022-01-01 2022-12-31 03686191 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-01-01 2022-12-31 03686191 dpl-frs:Item9 2022-01-01 2022-12-31 03686191 dpl-frs:Item9 2021-12-31 03686191 dpl-frs:Item9 2022-12-31 03686191 dpl-frs:CostSales dpl-frs:Item9 2022-01-01 2022-12-31 03686191 dpl-frs:CostSales dpl-frs:Item9 2021-12-31 03686191 dpl-frs:CostSales dpl-frs:Item9 2022-12-31 03686191 dpl-frs:DistributionCosts dpl-frs:Item9 2022-01-01 2022-12-31 03686191 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-01-01 2022-12-31 03686191 dpl-frs:Item10 2022-01-01 2022-12-31 03686191 dpl-frs:Item10 2021-12-31 03686191 dpl-frs:Item10 2022-12-31 03686191 dpl-frs:CostSales dpl-frs:Item10 2022-01-01 2022-12-31 03686191 dpl-frs:CostSales dpl-frs:Item10 2021-12-31 03686191 dpl-frs:CostSales dpl-frs:Item10 2022-12-31 03686191 dpl-frs:DistributionCosts dpl-frs:Item10 2022-01-01 2022-12-31 03686191 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-01-01 2022-12-31 03686191 dpl-frs:Item11 2022-01-01 2022-12-31 03686191 dpl-frs:Item11 2021-12-31 03686191 dpl-frs:Item11 2022-12-31 03686191 dpl-frs:CostSales dpl-frs:Item11 2022-01-01 2022-12-31 03686191 dpl-frs:CostSales dpl-frs:Item11 2021-12-31 03686191 dpl-frs:CostSales dpl-frs:Item11 2022-12-31 03686191 dpl-frs:DistributionCosts dpl-frs:Item11 2022-01-01 2022-12-31 03686191 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-01-01 2022-12-31 03686191 dpl-frs:Item12 2022-01-01 2022-12-31 03686191 dpl-frs:Item12 2021-12-31 03686191 dpl-frs:Item12 2022-12-31 03686191 dpl-frs:CostSales dpl-frs:Item12 2022-01-01 2022-12-31 03686191 dpl-frs:CostSales dpl-frs:Item12 2021-12-31 03686191 dpl-frs:CostSales dpl-frs:Item12 2022-12-31 03686191 dpl-frs:DistributionCosts dpl-frs:Item12 2022-01-01 2022-12-31 03686191 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-01-01 2022-12-31 03686191 1 2022-01-01 2022-12-31 03686191 frs-countries:EnglandWales 2022-01-01 2022-12-31
Registered number: 03686191
Brent House Childrens Services Limited
Financial Statements
For The Year Ended 31 December 2023
T M Hurley Accountancy Services
427 Margate Road
Ramsgate
CT12 6SN
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 03686191
2023 2022
as restated
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 353,901 -
353,901 -
CURRENT ASSETS
Debtors 5 24,000 -
Cash at bank and in hand 196,800 -
220,800 -
Creditors: Amounts Falling Due Within One Year (6,999 ) -
NET CURRENT ASSETS (LIABILITIES) 213,801 -
TOTAL ASSETS LESS CURRENT LIABILITIES 567,702 -
NET ASSETS 567,702 -
CAPITAL AND RESERVES
Called up share capital 6 100 -
Profit and Loss Account 567,602 -
SHAREHOLDERS' FUNDS 567,702 -
Page 1
Page 2
For the year ending 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr David Brent
Director
08/02/2024
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
Brent House Childrens Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03686191 . The registered office is Crabapple Farm stables, Woodchurch Road, Birchington, Kent, CT7 0GG.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold 0%
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2023 2022
Office and administration 1 -
1 -
Page 3
Page 4
4. Tangible Assets
Land & Property
Freehold
£
Cost
As at 1 January 2023 353,901
As at 31 December 2023 353,901
Net Book Value
As at 31 December 2023 353,901
As at 1 January 2023 353,901
5. Debtors
2023 2022
as restated
£ £
Due within one year
Other debtors 24,000 -
24,000 -
6. Share Capital
2023 2022
as restated
£ £
Allotted, Called up and fully paid 100 -
Page 4