Acorah Software Products - Accounts Production 14.3.260 false true true 31 July 2023 1 January 2023 false 1 August 2023 31 December 2023 31 December 2023 12352047 Mr Abubakar Salim iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12352047 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-07-31 12352047 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-12-31 12352047 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-12-31 12352047 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-12-31 12352047 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2023-08-01 2023-12-31 12352047 frs-core:AllSubsidiaries 2023-08-01 2023-12-31 12352047 frs-core:KeyManagementPersonnel 2023-08-01 2023-12-31 12352047 frs-core:EntitiesControlledByKeyManagementPersonnel 2023-08-01 2023-12-31 12352047 frs-core:OtherRelatedParties 2023-08-01 2023-12-31 12352047 2023-07-31 12352047 2023-12-31 12352047 2023-08-01 2023-12-31 12352047 frs-core:CurrentFinancialInstruments 2023-12-31 12352047 frs-core:CurrentFinancialInstruments 2023-08-01 2023-12-31 12352047 frs-core:Non-currentFinancialInstruments 2023-12-31 12352047 frs-core:Non-currentFinancialInstruments 2023-08-01 2023-12-31 12352047 frs-core:CurrentFinancialInstruments 2023-08-01 2023-12-31 12352047 frs-core:CurrentFinancialInstruments 2023-12-31 12352047 frs-core:AfterOneYear 2023-08-01 2023-12-31 12352047 frs-core:BetweenOneFiveYears 2023-08-01 2023-12-31 12352047 frs-core:BetweenOneFiveYears 2023-12-31 12352047 frs-core:ComputerEquipment 2023-12-31 12352047 frs-core:ComputerEquipment 2023-08-01 2023-12-31 12352047 frs-core:ComputerEquipment 2023-07-31 12352047 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-12-31 12352047 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-08-01 2023-12-31 12352047 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-07-31 12352047 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-12-31 12352047 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-08-01 2023-12-31 12352047 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-07-31 12352047 frs-core:FurnitureFittings 2023-12-31 12352047 frs-core:FurnitureFittings 2023-08-01 2023-12-31 12352047 frs-core:FurnitureFittings 2023-07-31 12352047 frs-core:NetGoodwill 2023-12-31 12352047 frs-core:NetGoodwill 2023-08-01 2023-12-31 12352047 frs-core:NetGoodwill 2023-07-31 12352047 frs-core:InvestmentPropertyIncludedWithinPPE 2023-12-31 12352047 frs-core:InvestmentPropertyIncludedWithinPPE 2023-08-01 2023-12-31 12352047 frs-core:InvestmentPropertyIncludedWithinPPE 2023-07-31 12352047 frs-core:LandBuildings 2023-12-31 12352047 frs-core:LandBuildings 2023-08-01 2023-12-31 12352047 frs-core:LandBuildings 2023-07-31 12352047 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-12-31 12352047 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-08-01 2023-12-31 12352047 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-07-31 12352047 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-12-31 12352047 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-08-01 2023-12-31 12352047 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-07-31 12352047 frs-core:MoreThanFiveYears 2023-08-01 2023-12-31 12352047 frs-core:MoreThanFiveYears 2023-12-31 12352047 frs-core:MotorVehicles 2023-12-31 12352047 frs-core:MotorVehicles 2023-08-01 2023-12-31 12352047 frs-core:MotorVehicles 2023-07-31 12352047 frs-core:OtherResidualIntangibleAssets 2023-12-31 12352047 frs-core:OtherResidualIntangibleAssets 2023-08-01 2023-12-31 12352047 frs-core:OtherResidualIntangibleAssets 2023-07-31 12352047 frs-core:PlantMachinery 2023-12-31 12352047 frs-core:PlantMachinery 2023-08-01 2023-12-31 12352047 frs-core:PlantMachinery 2023-07-31 12352047 frs-core:Secured 2023-12-31 12352047 frs-core:Unsecured 2023-12-31 12352047 frs-core:WithinOneYear 2023-08-01 2023-12-31 12352047 frs-core:WithinOneYear 2023-12-31 12352047 frs-core:CapitalRedemptionReserve 2023-08-01 2023-12-31 12352047 frs-core:CapitalRedemptionReserve 2023-07-31 12352047 frs-core:CapitalRedemptionReserve 2023-12-31 12352047 frs-core:OtherReservesSubtotal 2023-08-01 2023-12-31 12352047 frs-core:OtherReservesSubtotal 2023-07-31 12352047 frs-core:OtherReservesSubtotal 2023-12-31 12352047 frs-core:RevaluationReserve 2023-08-01 2023-12-31 12352047 frs-core:RevaluationReserve 2023-07-31 12352047 frs-core:RevaluationReserve 2023-12-31 12352047 frs-core:SharePremium 2023-08-01 2023-12-31 12352047 frs-core:SharePremium 2023-07-31 12352047 frs-core:SharePremium 2023-12-31 12352047 frs-core:ShareCapital 2023-08-01 2023-12-31 12352047 frs-core:ShareCapital 2023-07-31 12352047 frs-core:ShareCapital 2023-12-31 12352047 frs-core:RetainedEarningsAccumulatedLosses 2023-08-01 2023-12-31 12352047 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2023-07-31 12352047 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 12352047 frs-core:RetainedEarningsAccumulatedLosses 2023-07-31 12352047 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 12352047 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2023-07-31 12352047 frs-countries:UnitedKingdom 2023-08-01 2023-12-31 12352047 frs-countries:Europe 2023-08-01 2023-12-31 12352047 frs-countries:NorthAmerica 2023-08-01 2023-12-31 12352047 frs-countries:SouthAmerica 2023-08-01 2023-12-31 12352047 frs-countries:Asia 2023-08-01 2023-12-31 12352047 frs-countries:RestWorldOutsideUK 2023-08-01 2023-12-31 12352047 frs-bus:HighestPaidDirector 2023-08-01 2023-12-31 12352047 frs-bus:PrivateLimitedCompanyLtd 2023-08-01 2023-12-31 12352047 frs-bus:CompanyLimitedByGuarantee 2023-08-01 2023-12-31 12352047 frs-bus:LimitedLiabilityPartnershipLLP 2023-08-01 2023-12-31 12352047 frs-bus:LimitedLiabilityPartnershipsSORP 2023-08-01 2023-12-31 12352047 frs-bus:FullAccounts 2023-08-01 2023-12-31 12352047 frs-bus:FilletedAccounts 2023-08-01 2023-12-31 12352047 frs-bus:AbridgedAccounts 2023-08-01 2023-12-31 12352047 frs-bus:FRS102 2023-08-01 2023-12-31 12352047 frs-bus:MediumEntities 2023-08-01 2023-12-31 12352047 frs-bus:SmallEntities 2023-08-01 2023-12-31 12352047 frs-bus:EntityHasNeverTraded 2023-08-01 2023-12-31 12352047 frs-bus:EntityNoLongerTradingButTradedInPast 2023-08-01 2023-12-31 12352047 frs-bus:Audited 2023-08-01 2023-12-31 12352047 frs-bus:AuditExempt-NoAccountantsReport 2023-08-01 2023-12-31 12352047 frs-bus:AuditExemptWithAccountantsReport 2023-08-01 2023-12-31 12352047 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2023-08-01 2023-12-31 12352047 frs-bus:LargeCompaniesRegimeForAccounts 2023-08-01 2023-12-31 12352047 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2023-08-01 2023-12-31 12352047 frs-bus:SmallCompaniesRegimeForAccounts 2023-08-01 2023-12-31 12352047 frs-bus:LargeCompaniesRegimeForDirectorsReport 2023-08-01 2023-12-31 12352047 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2023-08-01 2023-12-31 12352047 frs-bus:SmallCompaniesRegimeForDirectorsReport 2023-08-01 2023-12-31 12352047 frs-bus:OrdinaryShareClass1 2023-08-01 2023-12-31 12352047 frs-bus:OrdinaryShareClass1 2023-07-31 12352047 frs-bus:OrdinaryShareClass1 2023-12-31 12352047 frs-bus:OrdinaryShareClass2 2023-08-01 2023-12-31 12352047 frs-bus:OrdinaryShareClass2 2023-07-31 12352047 frs-bus:OrdinaryShareClass2 2023-12-31 12352047 frs-bus:OrdinaryShareClass3 2023-08-01 2023-12-31 12352047 frs-bus:OrdinaryShareClass3 2023-07-31 12352047 frs-bus:OrdinaryShareClass3 2023-12-31 12352047 frs-bus:OrdinaryShareClass4 2023-08-01 2023-12-31 12352047 frs-bus:OrdinaryShareClass4 2023-07-31 12352047 frs-bus:OrdinaryShareClass4 2023-12-31 12352047 frs-bus:OrdinaryShareClass5 2023-08-01 2023-12-31 12352047 frs-bus:OrdinaryShareClass5 2023-07-31 12352047 frs-bus:OrdinaryShareClass5 2023-12-31 12352047 frs-bus:PreferenceShareClass1 2023-08-01 2023-12-31 12352047 frs-bus:PreferenceShareClass1 2023-07-31 12352047 frs-bus:PreferenceShareClass1 2023-12-31 12352047 frs-bus:PreferenceShareClass2 2023-08-01 2023-12-31 12352047 frs-bus:PreferenceShareClass2 2023-07-31 12352047 frs-bus:PreferenceShareClass2 2023-12-31 12352047 frs-bus:PreferenceShareClass3 2023-08-01 2023-12-31 12352047 frs-bus:PreferenceShareClass3 2023-07-31 12352047 frs-bus:PreferenceShareClass3 2023-12-31 12352047 frs-bus:PreferenceShareClass4 2023-08-01 2023-12-31 12352047 frs-bus:PreferenceShareClass4 2023-07-31 12352047 frs-bus:PreferenceShareClass4 2023-12-31 12352047 frs-bus:PreferenceShareClass5 2023-08-01 2023-12-31 12352047 frs-bus:PreferenceShareClass5 2023-07-31 12352047 frs-bus:PreferenceShareClass5 2023-12-31 12352047 1 2023-08-01 2023-12-31 12352047 1 2023-12-31 12352047 1 2023-08-01 2023-12-31 12352047 frs-core:LeasedAssets 2023-08-01 2023-12-31 12352047 frs-core:OwnedAssets 2023-08-01 2023-12-31 12352047 frs-core:CurrencyRisk 2023-08-01 2023-12-31 12352047 frs-core:MarketRisk 2023-08-01 2023-12-31 12352047 frs-core:InterestRateRisk 2023-08-01 2023-12-31 12352047 frs-core:DeferredTaxation 2023-08-01 2023-12-31 12352047 frs-core:DeferredTaxation 2023-07-31 12352047 frs-core:DeferredTaxation 2023-12-31 12352047 frs-core:OtherProvisionsContingentLiabilities 2023-08-01 2023-12-31 12352047 frs-core:OtherProvisionsContingentLiabilities 2023-07-31 12352047 frs-core:OtherProvisionsContingentLiabilities 2023-12-31 12352047 frs-core:ProvisionsDeferredTax 2023-12-31 12352047 frs-core:OtherDeferredTax 2023-12-31 12352047 frs-core:AcceleratedTaxDepreciationDeferredTax 2023-12-31 12352047 frs-core:TaxLossesCarry-forwardsDeferredTax 2023-12-31 12352047 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-12-31 12352047 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-08-01 2023-12-31 12352047 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-07-31 12352047 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-12-31 12352047 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-08-01 2023-12-31 12352047 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-07-31 12352047 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-12-31 12352047 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-08-01 2023-12-31 12352047 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-07-31 12352047 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-12-31 12352047 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-12-31 12352047 frs-core:RevaluationInvestmentPropertyDeferredTax 2023-12-31 12352047 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-12-31 12352047 frs-core:OtherPost-employmentBenefitsDeferredTax 2023-12-31 12352047 frs-core:Share-basedPaymentsDeferredTax 2023-12-31 12352047 frs-core:TaxCreditsDeferredTax 2023-12-31 12352047 frs-core:CostValuation 2023-07-31 12352047 frs-core:AdditionsToInvestments 2023-12-31 12352047 frs-core:DisposalsRepaymentsInvestments 2023-12-31 12352047 frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-12-31 12352047 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-12-31 12352047 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-12-31 12352047 frs-core:OtherIncreaseDecreaseInInvestments 2023-12-31 12352047 frs-core:CostValuation 2023-12-31 12352047 frs-core:ProvisionsForImpairmentInvestments 2023-07-31 12352047 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-12-31 12352047 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-12-31 12352047 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-12-31 12352047 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-12-31 12352047 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-12-31 12352047 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-12-31 12352047 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-12-31 12352047 frs-core:ProvisionsForImpairmentInvestments 2023-12-31 12352047 frs-core:ListedExchangeTraded 2023-12-31 12352047 frs-core:ListedExchangeTraded 2023-07-31 12352047 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-07-31 12352047 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-12-31 12352047 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-12-31 12352047 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-12-31 12352047 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-12-31 12352047 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-12-31 12352047 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-12-31 12352047 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-12-31 12352047 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-07-31 12352047 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-12-31 12352047 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-12-31 12352047 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-12-31 12352047 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-12-31 12352047 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-12-31 12352047 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-12-31 12352047 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-12-31 12352047 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-12-31 12352047 frs-core:UnlistedNon-exchangeTraded 2023-12-31 12352047 frs-core:UnlistedNon-exchangeTraded 2023-07-31 12352047 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-07-31 12352047 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 12352047 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 12352047 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 12352047 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 12352047 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 12352047 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 12352047 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-12-31 12352047 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-07-31 12352047 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 12352047 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 12352047 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 12352047 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 12352047 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-12-31 12352047 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 12352047 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 12352047 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 12352047 dpl-frs:CostSales 2023-08-01 2023-12-31 12352047 dpl-frs:CostSales 2023-07-31 12352047 dpl-frs:CostSales 2023-12-31 12352047 dpl-frs:DistributionCosts 2023-08-01 2023-12-31 12352047 dpl-frs:AdministrativeExpenses 2023-08-01 2023-12-31 12352047 frs-bus:Director1 2023-08-01 2023-12-31 12352047 frs-bus:Director1 2023-07-31 12352047 frs-bus:Director1 2023-12-31 12352047 1 2023-08-01 2023-12-31 12352047 frs-core:CurrentFinancialInstruments 1 2023-12-31 12352047 frs-core:Non-currentFinancialInstruments 1 2023-12-31 12352047 2 2023-08-01 2023-12-31 12352047 frs-core:CurrentFinancialInstruments 2 2023-12-31 12352047 frs-core:Non-currentFinancialInstruments 2 2023-12-31 12352047 3 2023-08-01 2023-12-31 12352047 frs-core:CurrentFinancialInstruments 3 2023-12-31 12352047 frs-core:Non-currentFinancialInstruments 3 2023-12-31 12352047 4 2023-08-01 2023-12-31 12352047 frs-core:CurrentFinancialInstruments 4 2023-12-31 12352047 frs-core:Non-currentFinancialInstruments 4 2023-12-31 12352047 5 2023-08-01 2023-12-31 12352047 frs-core:CurrentFinancialInstruments 5 2023-12-31 12352047 frs-core:Non-currentFinancialInstruments 5 2023-12-31 12352047 6 2023-08-01 2023-12-31 12352047 frs-core:CurrentFinancialInstruments 6 2023-12-31 12352047 frs-core:Non-currentFinancialInstruments 6 2023-12-31 12352047 7 2023-08-01 2023-12-31 12352047 frs-core:CurrentFinancialInstruments 7 2023-12-31 12352047 frs-core:Non-currentFinancialInstruments 7 2023-12-31 12352047 8 2023-08-01 2023-12-31 12352047 frs-core:CurrentFinancialInstruments 8 2023-12-31 12352047 frs-core:Non-currentFinancialInstruments 8 2023-12-31 12352047 9 2023-08-01 2023-12-31 12352047 frs-core:CurrentFinancialInstruments 9 2023-12-31 12352047 frs-core:Non-currentFinancialInstruments 9 2023-12-31 12352047 10 2023-08-01 2023-12-31 12352047 frs-core:CurrentFinancialInstruments 10 2023-12-31 12352047 frs-core:Non-currentFinancialInstruments 10 2023-12-31 12352047 11 2023-08-01 2023-12-31 12352047 frs-core:CurrentFinancialInstruments 11 2023-12-31 12352047 frs-core:Non-currentFinancialInstruments 11 2023-12-31 12352047 12 2023-08-01 2023-12-31 12352047 frs-core:CurrentFinancialInstruments 12 2023-12-31 12352047 frs-core:Non-currentFinancialInstruments 12 2023-12-31 12352047 13 2023-08-01 2023-12-31 12352047 frs-core:CurrentFinancialInstruments 13 2023-12-31 12352047 frs-core:Non-currentFinancialInstruments 13 2023-12-31 12352047 14 2023-08-01 2023-12-31 12352047 frs-core:CurrentFinancialInstruments 14 2023-12-31 12352047 frs-core:Non-currentFinancialInstruments 14 2023-12-31 12352047 15 2023-08-01 2023-12-31 12352047 frs-core:CurrentFinancialInstruments 15 2023-12-31 12352047 frs-core:Non-currentFinancialInstruments 15 2023-12-31 12352047 16 2023-08-01 2023-12-31 12352047 frs-core:CurrentFinancialInstruments 16 2023-12-31 12352047 frs-core:Non-currentFinancialInstruments 16 2023-12-31 12352047 17 2023-08-01 2023-12-31 12352047 frs-core:CurrentFinancialInstruments 17 2023-12-31 12352047 frs-core:Non-currentFinancialInstruments 17 2023-12-31 12352047 18 2023-08-01 2023-12-31 12352047 frs-core:CurrentFinancialInstruments 18 2023-12-31 12352047 frs-core:Non-currentFinancialInstruments 18 2023-12-31 12352047 19 2023-08-01 2023-12-31 12352047 frs-core:CurrentFinancialInstruments 19 2023-12-31 12352047 frs-core:Non-currentFinancialInstruments 19 2023-12-31 12352047 20 2023-08-01 2023-12-31 12352047 frs-core:CurrentFinancialInstruments 20 2023-12-31 12352047 frs-core:Non-currentFinancialInstruments 20 2023-12-31 12352047 dpl-frs:Item1 2023-08-01 2023-12-31 12352047 dpl-frs:Item1 2023-07-31 12352047 dpl-frs:Item1 2023-12-31 12352047 dpl-frs:CostSales dpl-frs:Item1 2023-08-01 2023-12-31 12352047 dpl-frs:CostSales dpl-frs:Item1 2023-07-31 12352047 dpl-frs:CostSales dpl-frs:Item1 2023-12-31 12352047 dpl-frs:DistributionCosts dpl-frs:Item1 2023-08-01 2023-12-31 12352047 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2023-08-01 2023-12-31 12352047 dpl-frs:Item2 2023-08-01 2023-12-31 12352047 dpl-frs:Item2 2023-07-31 12352047 dpl-frs:Item2 2023-12-31 12352047 dpl-frs:CostSales dpl-frs:Item2 2023-08-01 2023-12-31 12352047 dpl-frs:CostSales dpl-frs:Item2 2023-07-31 12352047 dpl-frs:CostSales dpl-frs:Item2 2023-12-31 12352047 dpl-frs:DistributionCosts dpl-frs:Item2 2023-08-01 2023-12-31 12352047 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2023-08-01 2023-12-31 12352047 dpl-frs:Item3 2023-08-01 2023-12-31 12352047 dpl-frs:Item3 2023-07-31 12352047 dpl-frs:Item3 2023-12-31 12352047 dpl-frs:CostSales dpl-frs:Item3 2023-08-01 2023-12-31 12352047 dpl-frs:CostSales dpl-frs:Item3 2023-07-31 12352047 dpl-frs:CostSales dpl-frs:Item3 2023-12-31 12352047 dpl-frs:DistributionCosts dpl-frs:Item3 2023-08-01 2023-12-31 12352047 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2023-08-01 2023-12-31 12352047 dpl-frs:Item4 2023-08-01 2023-12-31 12352047 dpl-frs:Item4 2023-07-31 12352047 dpl-frs:Item4 2023-12-31 12352047 dpl-frs:CostSales dpl-frs:Item4 2023-08-01 2023-12-31 12352047 dpl-frs:CostSales dpl-frs:Item4 2023-07-31 12352047 dpl-frs:CostSales dpl-frs:Item4 2023-12-31 12352047 dpl-frs:DistributionCosts dpl-frs:Item4 2023-08-01 2023-12-31 12352047 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2023-08-01 2023-12-31 12352047 dpl-frs:Item5 2023-08-01 2023-12-31 12352047 dpl-frs:Item5 2023-07-31 12352047 dpl-frs:Item5 2023-12-31 12352047 dpl-frs:CostSales dpl-frs:Item5 2023-08-01 2023-12-31 12352047 dpl-frs:CostSales dpl-frs:Item5 2023-07-31 12352047 dpl-frs:CostSales dpl-frs:Item5 2023-12-31 12352047 dpl-frs:DistributionCosts dpl-frs:Item5 2023-08-01 2023-12-31 12352047 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2023-08-01 2023-12-31 12352047 dpl-frs:Item6 2023-08-01 2023-12-31 12352047 dpl-frs:Item6 2023-07-31 12352047 dpl-frs:Item6 2023-12-31 12352047 dpl-frs:CostSales dpl-frs:Item6 2023-08-01 2023-12-31 12352047 dpl-frs:CostSales dpl-frs:Item6 2023-07-31 12352047 dpl-frs:CostSales dpl-frs:Item6 2023-12-31 12352047 dpl-frs:DistributionCosts dpl-frs:Item6 2023-08-01 2023-12-31 12352047 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2023-08-01 2023-12-31 12352047 dpl-frs:Item7 2023-08-01 2023-12-31 12352047 dpl-frs:Item7 2023-07-31 12352047 dpl-frs:Item7 2023-12-31 12352047 dpl-frs:CostSales dpl-frs:Item7 2023-08-01 2023-12-31 12352047 dpl-frs:CostSales dpl-frs:Item7 2023-07-31 12352047 dpl-frs:CostSales dpl-frs:Item7 2023-12-31 12352047 dpl-frs:DistributionCosts dpl-frs:Item7 2023-08-01 2023-12-31 12352047 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2023-08-01 2023-12-31 12352047 dpl-frs:Item8 2023-08-01 2023-12-31 12352047 dpl-frs:Item8 2023-07-31 12352047 dpl-frs:Item8 2023-12-31 12352047 dpl-frs:CostSales dpl-frs:Item8 2023-08-01 2023-12-31 12352047 dpl-frs:CostSales dpl-frs:Item8 2023-07-31 12352047 dpl-frs:CostSales dpl-frs:Item8 2023-12-31 12352047 dpl-frs:DistributionCosts dpl-frs:Item8 2023-08-01 2023-12-31 12352047 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2023-08-01 2023-12-31 12352047 dpl-frs:Item9 2023-08-01 2023-12-31 12352047 dpl-frs:Item9 2023-07-31 12352047 dpl-frs:Item9 2023-12-31 12352047 dpl-frs:CostSales dpl-frs:Item9 2023-08-01 2023-12-31 12352047 dpl-frs:CostSales dpl-frs:Item9 2023-07-31 12352047 dpl-frs:CostSales dpl-frs:Item9 2023-12-31 12352047 dpl-frs:DistributionCosts dpl-frs:Item9 2023-08-01 2023-12-31 12352047 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2023-08-01 2023-12-31 12352047 dpl-frs:Item10 2023-08-01 2023-12-31 12352047 dpl-frs:Item10 2023-07-31 12352047 dpl-frs:Item10 2023-12-31 12352047 dpl-frs:CostSales dpl-frs:Item10 2023-08-01 2023-12-31 12352047 dpl-frs:CostSales dpl-frs:Item10 2023-07-31 12352047 dpl-frs:CostSales dpl-frs:Item10 2023-12-31 12352047 dpl-frs:DistributionCosts dpl-frs:Item10 2023-08-01 2023-12-31 12352047 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2023-08-01 2023-12-31 12352047 dpl-frs:Item11 2023-08-01 2023-12-31 12352047 dpl-frs:Item11 2023-07-31 12352047 dpl-frs:Item11 2023-12-31 12352047 dpl-frs:CostSales dpl-frs:Item11 2023-08-01 2023-12-31 12352047 dpl-frs:CostSales dpl-frs:Item11 2023-07-31 12352047 dpl-frs:CostSales dpl-frs:Item11 2023-12-31 12352047 dpl-frs:DistributionCosts dpl-frs:Item11 2023-08-01 2023-12-31 12352047 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2023-08-01 2023-12-31 12352047 dpl-frs:Item12 2023-08-01 2023-12-31 12352047 dpl-frs:Item12 2023-07-31 12352047 dpl-frs:Item12 2023-12-31 12352047 dpl-frs:CostSales dpl-frs:Item12 2023-08-01 2023-12-31 12352047 dpl-frs:CostSales dpl-frs:Item12 2023-07-31 12352047 dpl-frs:CostSales dpl-frs:Item12 2023-12-31 12352047 dpl-frs:DistributionCosts dpl-frs:Item12 2023-08-01 2023-12-31 12352047 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2023-08-01 2023-12-31 12352047 1 2023-08-01 2023-12-31 12352047 frs-countries:EnglandWales 2023-08-01 2023-12-31 12352047 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-12-31 12352047 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-07-31 12352047 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-07-31 12352047 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-07-31 12352047 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2023-01-01 2023-07-31 12352047 frs-core:AllSubsidiaries 2023-01-01 2023-07-31 12352047 frs-core:KeyManagementPersonnel 2023-01-01 2023-07-31 12352047 frs-core:EntitiesControlledByKeyManagementPersonnel 2023-01-01 2023-07-31 12352047 frs-core:OtherRelatedParties 2023-01-01 2023-07-31 12352047 2022-12-31 12352047 2023-07-31 12352047 2023-01-01 2023-07-31 12352047 frs-core:CurrentFinancialInstruments 2023-07-31 12352047 frs-core:CurrentFinancialInstruments 2023-01-01 2023-07-31 12352047 frs-core:Non-currentFinancialInstruments 2023-07-31 12352047 frs-core:Non-currentFinancialInstruments 2023-01-01 2023-07-31 12352047 frs-core:CurrentFinancialInstruments 2023-01-01 2023-07-31 12352047 frs-core:CurrentFinancialInstruments 2023-07-31 12352047 frs-core:AfterOneYear 2023-01-01 2023-07-31 12352047 frs-core:BetweenOneFiveYears 2023-01-01 2023-07-31 12352047 frs-core:BetweenOneFiveYears 2023-07-31 12352047 frs-core:ComputerEquipment 2023-07-31 12352047 frs-core:ComputerEquipment 2023-01-01 2023-07-31 12352047 frs-core:ComputerEquipment 2022-12-31 12352047 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-07-31 12352047 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-01-01 2023-07-31 12352047 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-12-31 12352047 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-07-31 12352047 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-01-01 2023-07-31 12352047 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-12-31 12352047 frs-core:FurnitureFittings 2023-07-31 12352047 frs-core:FurnitureFittings 2023-01-01 2023-07-31 12352047 frs-core:FurnitureFittings 2022-12-31 12352047 frs-core:NetGoodwill 2023-07-31 12352047 frs-core:NetGoodwill 2023-01-01 2023-07-31 12352047 frs-core:NetGoodwill 2022-12-31 12352047 frs-core:InvestmentPropertyIncludedWithinPPE 2023-07-31 12352047 frs-core:InvestmentPropertyIncludedWithinPPE 2023-01-01 2023-07-31 12352047 frs-core:InvestmentPropertyIncludedWithinPPE 2022-12-31 12352047 frs-core:LandBuildings 2023-07-31 12352047 frs-core:LandBuildings 2023-01-01 2023-07-31 12352047 frs-core:LandBuildings 2022-12-31 12352047 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-07-31 12352047 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-01-01 2023-07-31 12352047 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-12-31 12352047 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-07-31 12352047 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-01-01 2023-07-31 12352047 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-12-31 12352047 frs-core:MoreThanFiveYears 2023-01-01 2023-07-31 12352047 frs-core:MoreThanFiveYears 2023-07-31 12352047 frs-core:MotorVehicles 2023-07-31 12352047 frs-core:MotorVehicles 2023-01-01 2023-07-31 12352047 frs-core:MotorVehicles 2022-12-31 12352047 frs-core:OtherResidualIntangibleAssets 2023-07-31 12352047 frs-core:OtherResidualIntangibleAssets 2023-01-01 2023-07-31 12352047 frs-core:OtherResidualIntangibleAssets 2022-12-31 12352047 frs-core:PlantMachinery 2023-07-31 12352047 frs-core:PlantMachinery 2023-01-01 2023-07-31 12352047 frs-core:PlantMachinery 2022-12-31 12352047 frs-core:Secured 2023-07-31 12352047 frs-core:Unsecured 2023-07-31 12352047 frs-core:WithinOneYear 2023-01-01 2023-07-31 12352047 frs-core:WithinOneYear 2023-07-31 12352047 frs-core:CapitalRedemptionReserve 2023-01-01 2023-07-31 12352047 frs-core:CapitalRedemptionReserve 2022-12-31 12352047 frs-core:CapitalRedemptionReserve 2023-07-31 12352047 frs-core:OtherReservesSubtotal 2023-01-01 2023-07-31 12352047 frs-core:OtherReservesSubtotal 2022-12-31 12352047 frs-core:OtherReservesSubtotal 2023-07-31 12352047 frs-core:RevaluationReserve 2023-01-01 2023-07-31 12352047 frs-core:RevaluationReserve 2022-12-31 12352047 frs-core:RevaluationReserve 2023-07-31 12352047 frs-core:SharePremium 2023-01-01 2023-07-31 12352047 frs-core:SharePremium 2022-12-31 12352047 frs-core:SharePremium 2023-07-31 12352047 frs-core:ShareCapital 2023-01-01 2023-07-31 12352047 frs-core:ShareCapital 2022-12-31 12352047 frs-core:ShareCapital 2023-07-31 12352047 frs-core:RetainedEarningsAccumulatedLosses 2023-01-01 2023-07-31 12352047 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-12-31 12352047 frs-core:RetainedEarningsAccumulatedLosses 2023-07-31 12352047 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31 12352047 frs-core:RetainedEarningsAccumulatedLosses 2023-07-31 12352047 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-12-31 12352047 frs-countries:UnitedKingdom 2023-01-01 2023-07-31 12352047 frs-countries:Europe 2023-01-01 2023-07-31 12352047 frs-countries:NorthAmerica 2023-01-01 2023-07-31 12352047 frs-countries:SouthAmerica 2023-01-01 2023-07-31 12352047 frs-countries:Asia 2023-01-01 2023-07-31 12352047 frs-countries:RestWorldOutsideUK 2023-01-01 2023-07-31 12352047 frs-bus:HighestPaidDirector 2023-01-01 2023-07-31 12352047 frs-bus:PrivateLimitedCompanyLtd 2023-01-01 2023-07-31 12352047 frs-bus:CompanyLimitedByGuarantee 2023-01-01 2023-07-31 12352047 frs-bus:LimitedLiabilityPartnershipLLP 2023-01-01 2023-07-31 12352047 frs-bus:LimitedLiabilityPartnershipsSORP 2023-01-01 2023-07-31 12352047 frs-bus:FullAccounts 2023-01-01 2023-07-31 12352047 frs-bus:FilletedAccounts 2023-01-01 2023-07-31 12352047 frs-bus:AbridgedAccounts 2023-01-01 2023-07-31 12352047 frs-bus:FRS102 2023-01-01 2023-07-31 12352047 frs-bus:MediumEntities 2023-01-01 2023-07-31 12352047 frs-bus:SmallEntities 2023-01-01 2023-07-31 12352047 frs-bus:EntityHasNeverTraded 2023-01-01 2023-07-31 12352047 frs-bus:EntityNoLongerTradingButTradedInPast 2023-01-01 2023-07-31 12352047 frs-bus:Audited 2023-01-01 2023-07-31 12352047 frs-bus:AuditExempt-NoAccountantsReport 2023-01-01 2023-07-31 12352047 frs-bus:AuditExemptWithAccountantsReport 2023-01-01 2023-07-31 12352047 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2023-01-01 2023-07-31 12352047 frs-bus:LargeCompaniesRegimeForAccounts 2023-01-01 2023-07-31 12352047 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2023-01-01 2023-07-31 12352047 frs-bus:SmallCompaniesRegimeForAccounts 2023-01-01 2023-07-31 12352047 frs-bus:LargeCompaniesRegimeForDirectorsReport 2023-01-01 2023-07-31 12352047 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2023-01-01 2023-07-31 12352047 frs-bus:SmallCompaniesRegimeForDirectorsReport 2023-01-01 2023-07-31 12352047 frs-bus:OrdinaryShareClass1 2023-01-01 2023-07-31 12352047 frs-bus:OrdinaryShareClass1 2022-12-31 12352047 frs-bus:OrdinaryShareClass1 2023-07-31 12352047 frs-bus:OrdinaryShareClass2 2023-01-01 2023-07-31 12352047 frs-bus:OrdinaryShareClass2 2022-12-31 12352047 frs-bus:OrdinaryShareClass2 2023-07-31 12352047 frs-bus:OrdinaryShareClass3 2023-01-01 2023-07-31 12352047 frs-bus:OrdinaryShareClass3 2022-12-31 12352047 frs-bus:OrdinaryShareClass3 2023-07-31 12352047 frs-bus:OrdinaryShareClass4 2023-01-01 2023-07-31 12352047 frs-bus:OrdinaryShareClass4 2022-12-31 12352047 frs-bus:OrdinaryShareClass4 2023-07-31 12352047 frs-bus:OrdinaryShareClass5 2023-01-01 2023-07-31 12352047 frs-bus:OrdinaryShareClass5 2022-12-31 12352047 frs-bus:OrdinaryShareClass5 2023-07-31 12352047 frs-bus:PreferenceShareClass1 2023-01-01 2023-07-31 12352047 frs-bus:PreferenceShareClass1 2022-12-31 12352047 frs-bus:PreferenceShareClass1 2023-07-31 12352047 frs-bus:PreferenceShareClass2 2023-01-01 2023-07-31 12352047 frs-bus:PreferenceShareClass2 2022-12-31 12352047 frs-bus:PreferenceShareClass2 2023-07-31 12352047 frs-bus:PreferenceShareClass3 2023-01-01 2023-07-31 12352047 frs-bus:PreferenceShareClass3 2022-12-31 12352047 frs-bus:PreferenceShareClass3 2023-07-31 12352047 frs-bus:PreferenceShareClass4 2023-01-01 2023-07-31 12352047 frs-bus:PreferenceShareClass4 2022-12-31 12352047 frs-bus:PreferenceShareClass4 2023-07-31 12352047 frs-bus:PreferenceShareClass5 2023-01-01 2023-07-31 12352047 frs-bus:PreferenceShareClass5 2022-12-31 12352047 frs-bus:PreferenceShareClass5 2023-07-31 12352047 1 2023-01-01 2023-07-31 12352047 1 2023-07-31 12352047 1 2023-01-01 2023-07-31 12352047 frs-core:LeasedAssets 2023-01-01 2023-07-31 12352047 frs-core:OwnedAssets 2023-01-01 2023-07-31 12352047 frs-core:CurrencyRisk 2023-01-01 2023-07-31 12352047 frs-core:MarketRisk 2023-01-01 2023-07-31 12352047 frs-core:InterestRateRisk 2023-01-01 2023-07-31 12352047 frs-core:DeferredTaxation 2023-01-01 2023-07-31 12352047 frs-core:DeferredTaxation 2022-12-31 12352047 frs-core:DeferredTaxation 2023-07-31 12352047 frs-core:OtherProvisionsContingentLiabilities 2023-01-01 2023-07-31 12352047 frs-core:OtherProvisionsContingentLiabilities 2022-12-31 12352047 frs-core:OtherProvisionsContingentLiabilities 2023-07-31 12352047 frs-core:ProvisionsDeferredTax 2023-07-31 12352047 frs-core:OtherDeferredTax 2023-07-31 12352047 frs-core:AcceleratedTaxDepreciationDeferredTax 2023-07-31 12352047 frs-core:TaxLossesCarry-forwardsDeferredTax 2023-07-31 12352047 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-07-31 12352047 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-01-01 2023-07-31 12352047 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-12-31 12352047 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-07-31 12352047 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-01-01 2023-07-31 12352047 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-12-31 12352047 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-07-31 12352047 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-01-01 2023-07-31 12352047 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-12-31 12352047 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-07-31 12352047 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-07-31 12352047 frs-core:RevaluationInvestmentPropertyDeferredTax 2023-07-31 12352047 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-07-31 12352047 frs-core:OtherPost-employmentBenefitsDeferredTax 2023-07-31 12352047 frs-core:Share-basedPaymentsDeferredTax 2023-07-31 12352047 frs-core:TaxCreditsDeferredTax 2023-07-31 12352047 frs-core:CostValuation 2022-12-31 12352047 frs-core:AdditionsToInvestments 2023-07-31 12352047 frs-core:DisposalsRepaymentsInvestments 2023-07-31 12352047 frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-07-31 12352047 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-07-31 12352047 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-07-31 12352047 frs-core:OtherIncreaseDecreaseInInvestments 2023-07-31 12352047 frs-core:CostValuation 2023-07-31 12352047 frs-core:ProvisionsForImpairmentInvestments 2022-12-31 12352047 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-07-31 12352047 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-07-31 12352047 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-07-31 12352047 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-07-31 12352047 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-07-31 12352047 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-07-31 12352047 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-07-31 12352047 frs-core:ProvisionsForImpairmentInvestments 2023-07-31 12352047 frs-core:ListedExchangeTraded 2023-07-31 12352047 frs-core:ListedExchangeTraded 2022-12-31 12352047 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-12-31 12352047 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-07-31 12352047 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-07-31 12352047 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-07-31 12352047 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-07-31 12352047 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-07-31 12352047 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-07-31 12352047 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-07-31 12352047 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 12352047 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-07-31 12352047 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-07-31 12352047 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-07-31 12352047 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-07-31 12352047 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-07-31 12352047 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-07-31 12352047 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-07-31 12352047 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-07-31 12352047 frs-core:UnlistedNon-exchangeTraded 2023-07-31 12352047 frs-core:UnlistedNon-exchangeTraded 2022-12-31 12352047 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-12-31 12352047 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-07-31 12352047 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-07-31 12352047 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-07-31 12352047 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-07-31 12352047 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-07-31 12352047 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-07-31 12352047 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-07-31 12352047 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 12352047 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-07-31 12352047 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-07-31 12352047 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-07-31 12352047 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-07-31 12352047 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-07-31 12352047 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-07-31 12352047 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-07-31 12352047 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-07-31 12352047 dpl-frs:CostSales 2023-01-01 2023-07-31 12352047 dpl-frs:CostSales 2022-12-31 12352047 dpl-frs:CostSales 2023-07-31 12352047 dpl-frs:DistributionCosts 2023-01-01 2023-07-31 12352047 dpl-frs:AdministrativeExpenses 2023-01-01 2023-07-31 12352047 frs-bus:Director1 2023-01-01 2023-07-31 12352047 frs-bus:Director1 2022-12-31 12352047 frs-bus:Director1 2023-07-31 12352047 1 2023-01-01 2023-07-31 12352047 frs-core:CurrentFinancialInstruments 1 2023-07-31 12352047 frs-core:Non-currentFinancialInstruments 1 2023-07-31 12352047 2 2023-01-01 2023-07-31 12352047 frs-core:CurrentFinancialInstruments 2 2023-07-31 12352047 frs-core:Non-currentFinancialInstruments 2 2023-07-31 12352047 3 2023-01-01 2023-07-31 12352047 frs-core:CurrentFinancialInstruments 3 2023-07-31 12352047 frs-core:Non-currentFinancialInstruments 3 2023-07-31 12352047 4 2023-01-01 2023-07-31 12352047 frs-core:CurrentFinancialInstruments 4 2023-07-31 12352047 frs-core:Non-currentFinancialInstruments 4 2023-07-31 12352047 5 2023-01-01 2023-07-31 12352047 frs-core:CurrentFinancialInstruments 5 2023-07-31 12352047 frs-core:Non-currentFinancialInstruments 5 2023-07-31 12352047 6 2023-01-01 2023-07-31 12352047 frs-core:CurrentFinancialInstruments 6 2023-07-31 12352047 frs-core:Non-currentFinancialInstruments 6 2023-07-31 12352047 7 2023-01-01 2023-07-31 12352047 frs-core:CurrentFinancialInstruments 7 2023-07-31 12352047 frs-core:Non-currentFinancialInstruments 7 2023-07-31 12352047 8 2023-01-01 2023-07-31 12352047 frs-core:CurrentFinancialInstruments 8 2023-07-31 12352047 frs-core:Non-currentFinancialInstruments 8 2023-07-31 12352047 9 2023-01-01 2023-07-31 12352047 frs-core:CurrentFinancialInstruments 9 2023-07-31 12352047 frs-core:Non-currentFinancialInstruments 9 2023-07-31 12352047 10 2023-01-01 2023-07-31 12352047 frs-core:CurrentFinancialInstruments 10 2023-07-31 12352047 frs-core:Non-currentFinancialInstruments 10 2023-07-31 12352047 11 2023-01-01 2023-07-31 12352047 frs-core:CurrentFinancialInstruments 11 2023-07-31 12352047 frs-core:Non-currentFinancialInstruments 11 2023-07-31 12352047 12 2023-01-01 2023-07-31 12352047 frs-core:CurrentFinancialInstruments 12 2023-07-31 12352047 frs-core:Non-currentFinancialInstruments 12 2023-07-31 12352047 13 2023-01-01 2023-07-31 12352047 frs-core:CurrentFinancialInstruments 13 2023-07-31 12352047 frs-core:Non-currentFinancialInstruments 13 2023-07-31 12352047 14 2023-01-01 2023-07-31 12352047 frs-core:CurrentFinancialInstruments 14 2023-07-31 12352047 frs-core:Non-currentFinancialInstruments 14 2023-07-31 12352047 15 2023-01-01 2023-07-31 12352047 frs-core:CurrentFinancialInstruments 15 2023-07-31 12352047 frs-core:Non-currentFinancialInstruments 15 2023-07-31 12352047 16 2023-01-01 2023-07-31 12352047 frs-core:CurrentFinancialInstruments 16 2023-07-31 12352047 frs-core:Non-currentFinancialInstruments 16 2023-07-31 12352047 17 2023-01-01 2023-07-31 12352047 frs-core:CurrentFinancialInstruments 17 2023-07-31 12352047 frs-core:Non-currentFinancialInstruments 17 2023-07-31 12352047 18 2023-01-01 2023-07-31 12352047 frs-core:CurrentFinancialInstruments 18 2023-07-31 12352047 frs-core:Non-currentFinancialInstruments 18 2023-07-31 12352047 19 2023-01-01 2023-07-31 12352047 frs-core:CurrentFinancialInstruments 19 2023-07-31 12352047 frs-core:Non-currentFinancialInstruments 19 2023-07-31 12352047 20 2023-01-01 2023-07-31 12352047 frs-core:CurrentFinancialInstruments 20 2023-07-31 12352047 frs-core:Non-currentFinancialInstruments 20 2023-07-31 12352047 dpl-frs:Item1 2023-01-01 2023-07-31 12352047 dpl-frs:Item1 2022-12-31 12352047 dpl-frs:Item1 2023-07-31 12352047 dpl-frs:CostSales dpl-frs:Item1 2023-01-01 2023-07-31 12352047 dpl-frs:CostSales dpl-frs:Item1 2022-12-31 12352047 dpl-frs:CostSales dpl-frs:Item1 2023-07-31 12352047 dpl-frs:DistributionCosts dpl-frs:Item1 2023-01-01 2023-07-31 12352047 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2023-01-01 2023-07-31 12352047 dpl-frs:Item2 2023-01-01 2023-07-31 12352047 dpl-frs:Item2 2022-12-31 12352047 dpl-frs:Item2 2023-07-31 12352047 dpl-frs:CostSales dpl-frs:Item2 2023-01-01 2023-07-31 12352047 dpl-frs:CostSales dpl-frs:Item2 2022-12-31 12352047 dpl-frs:CostSales dpl-frs:Item2 2023-07-31 12352047 dpl-frs:DistributionCosts dpl-frs:Item2 2023-01-01 2023-07-31 12352047 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2023-01-01 2023-07-31 12352047 dpl-frs:Item3 2023-01-01 2023-07-31 12352047 dpl-frs:Item3 2022-12-31 12352047 dpl-frs:Item3 2023-07-31 12352047 dpl-frs:CostSales dpl-frs:Item3 2023-01-01 2023-07-31 12352047 dpl-frs:CostSales dpl-frs:Item3 2022-12-31 12352047 dpl-frs:CostSales dpl-frs:Item3 2023-07-31 12352047 dpl-frs:DistributionCosts dpl-frs:Item3 2023-01-01 2023-07-31 12352047 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2023-01-01 2023-07-31 12352047 dpl-frs:Item4 2023-01-01 2023-07-31 12352047 dpl-frs:Item4 2022-12-31 12352047 dpl-frs:Item4 2023-07-31 12352047 dpl-frs:CostSales dpl-frs:Item4 2023-01-01 2023-07-31 12352047 dpl-frs:CostSales dpl-frs:Item4 2022-12-31 12352047 dpl-frs:CostSales dpl-frs:Item4 2023-07-31 12352047 dpl-frs:DistributionCosts dpl-frs:Item4 2023-01-01 2023-07-31 12352047 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2023-01-01 2023-07-31 12352047 dpl-frs:Item5 2023-01-01 2023-07-31 12352047 dpl-frs:Item5 2022-12-31 12352047 dpl-frs:Item5 2023-07-31 12352047 dpl-frs:CostSales dpl-frs:Item5 2023-01-01 2023-07-31 12352047 dpl-frs:CostSales dpl-frs:Item5 2022-12-31 12352047 dpl-frs:CostSales dpl-frs:Item5 2023-07-31 12352047 dpl-frs:DistributionCosts dpl-frs:Item5 2023-01-01 2023-07-31 12352047 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2023-01-01 2023-07-31 12352047 dpl-frs:Item6 2023-01-01 2023-07-31 12352047 dpl-frs:Item6 2022-12-31 12352047 dpl-frs:Item6 2023-07-31 12352047 dpl-frs:CostSales dpl-frs:Item6 2023-01-01 2023-07-31 12352047 dpl-frs:CostSales dpl-frs:Item6 2022-12-31 12352047 dpl-frs:CostSales dpl-frs:Item6 2023-07-31 12352047 dpl-frs:DistributionCosts dpl-frs:Item6 2023-01-01 2023-07-31 12352047 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2023-01-01 2023-07-31 12352047 dpl-frs:Item7 2023-01-01 2023-07-31 12352047 dpl-frs:Item7 2022-12-31 12352047 dpl-frs:Item7 2023-07-31 12352047 dpl-frs:CostSales dpl-frs:Item7 2023-01-01 2023-07-31 12352047 dpl-frs:CostSales dpl-frs:Item7 2022-12-31 12352047 dpl-frs:CostSales dpl-frs:Item7 2023-07-31 12352047 dpl-frs:DistributionCosts dpl-frs:Item7 2023-01-01 2023-07-31 12352047 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2023-01-01 2023-07-31 12352047 dpl-frs:Item8 2023-01-01 2023-07-31 12352047 dpl-frs:Item8 2022-12-31 12352047 dpl-frs:Item8 2023-07-31 12352047 dpl-frs:CostSales dpl-frs:Item8 2023-01-01 2023-07-31 12352047 dpl-frs:CostSales dpl-frs:Item8 2022-12-31 12352047 dpl-frs:CostSales dpl-frs:Item8 2023-07-31 12352047 dpl-frs:DistributionCosts dpl-frs:Item8 2023-01-01 2023-07-31 12352047 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2023-01-01 2023-07-31 12352047 dpl-frs:Item9 2023-01-01 2023-07-31 12352047 dpl-frs:Item9 2022-12-31 12352047 dpl-frs:Item9 2023-07-31 12352047 dpl-frs:CostSales dpl-frs:Item9 2023-01-01 2023-07-31 12352047 dpl-frs:CostSales dpl-frs:Item9 2022-12-31 12352047 dpl-frs:CostSales dpl-frs:Item9 2023-07-31 12352047 dpl-frs:DistributionCosts dpl-frs:Item9 2023-01-01 2023-07-31 12352047 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2023-01-01 2023-07-31 12352047 dpl-frs:Item10 2023-01-01 2023-07-31 12352047 dpl-frs:Item10 2022-12-31 12352047 dpl-frs:Item10 2023-07-31 12352047 dpl-frs:CostSales dpl-frs:Item10 2023-01-01 2023-07-31 12352047 dpl-frs:CostSales dpl-frs:Item10 2022-12-31 12352047 dpl-frs:CostSales dpl-frs:Item10 2023-07-31 12352047 dpl-frs:DistributionCosts dpl-frs:Item10 2023-01-01 2023-07-31 12352047 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2023-01-01 2023-07-31 12352047 dpl-frs:Item11 2023-01-01 2023-07-31 12352047 dpl-frs:Item11 2022-12-31 12352047 dpl-frs:Item11 2023-07-31 12352047 dpl-frs:CostSales dpl-frs:Item11 2023-01-01 2023-07-31 12352047 dpl-frs:CostSales dpl-frs:Item11 2022-12-31 12352047 dpl-frs:CostSales dpl-frs:Item11 2023-07-31 12352047 dpl-frs:DistributionCosts dpl-frs:Item11 2023-01-01 2023-07-31 12352047 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2023-01-01 2023-07-31 12352047 dpl-frs:Item12 2023-01-01 2023-07-31 12352047 dpl-frs:Item12 2022-12-31 12352047 dpl-frs:Item12 2023-07-31 12352047 dpl-frs:CostSales dpl-frs:Item12 2023-01-01 2023-07-31 12352047 dpl-frs:CostSales dpl-frs:Item12 2022-12-31 12352047 dpl-frs:CostSales dpl-frs:Item12 2023-07-31 12352047 dpl-frs:DistributionCosts dpl-frs:Item12 2023-01-01 2023-07-31 12352047 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2023-01-01 2023-07-31 12352047 1 2023-01-01 2023-07-31 12352047 frs-countries:EnglandWales 2023-01-01 2023-07-31
Registered number: 12352047
Silver Rain Games Ltd
Unaudited Financial Statements
For the Period 1 August 2023 to 31 December 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 12352047
31 December 2023 31 July 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,646 -
1,646 -
CURRENT ASSETS
Debtors 5 518,550 250,755
Cash at bank and in hand 173,062 20,376
691,612 271,131
Creditors: Amounts Falling Due Within One Year 6 (1,352,423 ) (338,084 )
NET CURRENT ASSETS (LIABILITIES) (660,811 ) (66,953 )
TOTAL ASSETS LESS CURRENT LIABILITIES (659,165 ) (66,953 )
NET LIABILITIES (659,165 ) (66,953 )
CAPITAL AND RESERVES
Called up share capital 7 1 1
Profit and Loss Account (659,166 ) (66,954 )
SHAREHOLDERS' FUNDS (659,165) (66,953)
Page 1
Page 2
For the period 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 Abubakar Salim
Director
9 February 2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Silver Rain Games Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12352047 . The registered office is C/O Affect Group, Simpsons Fm, Pentlow, Suffolk, CO10 7JT.
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. Going Concern Disclosure
The company has net laibilities shown in the balance sheet but this is standard for a game company about to release a product which has been in development for a significant period. The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. Turnover
Turnover is recognised at the fair value of the consideration received or receivable for products provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.
Revenue from the sale of video game licences is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch or download) , the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.
Revenue previously treated as deferred income of £2,820,254 has been brought into account in the current accounting period under the long-term contract provisions. 
2.4. 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:
Computer Equipment 33.3% Reducing balance
2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.6. Taxation
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
The company has claimed a Creative Industries tax credit to reduce the amount of tax payable which may result in an overall amount repayable to the company.
A deferred tax asset has not been recognised in relation to the losses available as the company cannot be certain that this asset will be used in the future.
Page 3
Page 4
3. Average Number of Employees
Average number of employees, including directors, during the period was: 33 (2023: 31)
33 31
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 August 2023 -
Additions 1,646
As at 31 December 2023 1,646
Net Book Value
As at 31 December 2023 1,646
As at 1 August 2023 -
5. Debtors
31 December 2023 31 July 2023
£ £
Due within one year
Trade debtors 70,000 -
Prepayments and accrued income 671 1,452
Corporation tax recoverable assets 342,951 229,884
VAT 93,857 19,419
Amounts owed by group undertakings 11,071 -
518,550 250,755
6. Creditors: Amounts Falling Due Within One Year
31 December 2023 31 July 2023
£ £
Trade creditors 178,674 56,099
Other loans 490,083 -
Other taxes and social security 56,623 41,459
Net wages 240 -
Other creditors - 7,364
Accruals and deferred income 4,550 4,550
Director's loan account 384,533 218,542
Amounts owed to group undertakings 237,720 10,070
1,352,423 338,084
Page 4
Page 5
The amounts owed to directors and group undertakings will not be called-upon until the company has sufficient reserves to pay these amounts. The other loan is repayable from creative tax credits due to the company based on the spend incurred. 
7. Share Capital
31 December 2023 31 July 2023
£ £
Allotted, Called up and fully paid 1 1
Page 5