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 11106468 Ms Sabina Akbar iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11106468 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-12-31 11106468 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-12-31 11106468 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-12-31 11106468 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-12-31 11106468 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2023-01-01 2023-12-31 11106468 frs-core:AllSubsidiaries 2023-01-01 2023-12-31 11106468 frs-core:KeyManagementPersonnel 2023-01-01 2023-12-31 11106468 frs-core:EntitiesControlledByKeyManagementPersonnel 2023-01-01 2023-12-31 11106468 frs-core:OtherRelatedParties 2023-01-01 2023-12-31 11106468 2022-12-31 11106468 2023-12-31 11106468 2023-01-01 2023-12-31 11106468 frs-core:CurrentFinancialInstruments 2023-12-31 11106468 frs-core:CurrentFinancialInstruments 2023-01-01 2023-12-31 11106468 frs-core:Non-currentFinancialInstruments 2023-12-31 11106468 frs-core:Non-currentFinancialInstruments 2023-01-01 2023-12-31 11106468 frs-core:CurrentFinancialInstruments 2023-01-01 2023-12-31 11106468 frs-core:CurrentFinancialInstruments 2023-12-31 11106468 frs-core:AfterOneYear 2023-01-01 2023-12-31 11106468 frs-core:BetweenOneFiveYears 2023-01-01 2023-12-31 11106468 frs-core:BetweenOneFiveYears 2023-12-31 11106468 frs-core:ComputerEquipment 2023-12-31 11106468 frs-core:ComputerEquipment 2023-01-01 2023-12-31 11106468 frs-core:ComputerEquipment 2022-12-31 11106468 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-12-31 11106468 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-01-01 2023-12-31 11106468 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-12-31 11106468 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-12-31 11106468 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-01-01 2023-12-31 11106468 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-12-31 11106468 frs-core:FurnitureFittings 2023-12-31 11106468 frs-core:FurnitureFittings 2023-01-01 2023-12-31 11106468 frs-core:FurnitureFittings 2022-12-31 11106468 frs-core:NetGoodwill 2023-12-31 11106468 frs-core:NetGoodwill 2023-01-01 2023-12-31 11106468 frs-core:NetGoodwill 2022-12-31 11106468 frs-core:InvestmentPropertyIncludedWithinPPE 2023-12-31 11106468 frs-core:InvestmentPropertyIncludedWithinPPE 2023-01-01 2023-12-31 11106468 frs-core:InvestmentPropertyIncludedWithinPPE 2022-12-31 11106468 frs-core:LandBuildings 2023-12-31 11106468 frs-core:LandBuildings 2023-01-01 2023-12-31 11106468 frs-core:LandBuildings 2022-12-31 11106468 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-12-31 11106468 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-01-01 2023-12-31 11106468 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-12-31 11106468 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-12-31 11106468 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-01-01 2023-12-31 11106468 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-12-31 11106468 frs-core:MoreThanFiveYears 2023-01-01 2023-12-31 11106468 frs-core:MoreThanFiveYears 2023-12-31 11106468 frs-core:MotorVehicles 2023-12-31 11106468 frs-core:MotorVehicles 2023-01-01 2023-12-31 11106468 frs-core:MotorVehicles 2022-12-31 11106468 frs-core:OtherResidualIntangibleAssets 2023-12-31 11106468 frs-core:OtherResidualIntangibleAssets 2023-01-01 2023-12-31 11106468 frs-core:OtherResidualIntangibleAssets 2022-12-31 11106468 frs-core:PlantMachinery 2023-12-31 11106468 frs-core:PlantMachinery 2023-01-01 2023-12-31 11106468 frs-core:PlantMachinery 2022-12-31 11106468 frs-core:Secured 2023-12-31 11106468 frs-core:Unsecured 2023-12-31 11106468 frs-core:WithinOneYear 2023-01-01 2023-12-31 11106468 frs-core:WithinOneYear 2023-12-31 11106468 frs-core:CapitalRedemptionReserve 2023-01-01 2023-12-31 11106468 frs-core:CapitalRedemptionReserve 2022-12-31 11106468 frs-core:CapitalRedemptionReserve 2023-12-31 11106468 frs-core:OtherReservesSubtotal 2023-01-01 2023-12-31 11106468 frs-core:OtherReservesSubtotal 2022-12-31 11106468 frs-core:OtherReservesSubtotal 2023-12-31 11106468 frs-core:RevaluationReserve 2023-01-01 2023-12-31 11106468 frs-core:RevaluationReserve 2022-12-31 11106468 frs-core:RevaluationReserve 2023-12-31 11106468 frs-core:SharePremium 2023-01-01 2023-12-31 11106468 frs-core:SharePremium 2022-12-31 11106468 frs-core:SharePremium 2023-12-31 11106468 frs-core:ShareCapital 2023-01-01 2023-12-31 11106468 frs-core:ShareCapital 2022-12-31 11106468 frs-core:ShareCapital 2023-12-31 11106468 frs-core:RetainedEarningsAccumulatedLosses 2023-01-01 2023-12-31 11106468 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-12-31 11106468 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 11106468 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31 11106468 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 11106468 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-12-31 11106468 frs-countries:UnitedKingdom 2023-01-01 2023-12-31 11106468 frs-countries:Europe 2023-01-01 2023-12-31 11106468 frs-countries:NorthAmerica 2023-01-01 2023-12-31 11106468 frs-countries:SouthAmerica 2023-01-01 2023-12-31 11106468 frs-countries:Asia 2023-01-01 2023-12-31 11106468 frs-countries:RestWorldOutsideUK 2023-01-01 2023-12-31 11106468 frs-bus:HighestPaidDirector 2023-01-01 2023-12-31 11106468 frs-bus:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 11106468 frs-bus:CompanyLimitedByGuarantee 2023-01-01 2023-12-31 11106468 frs-bus:LimitedLiabilityPartnershipLLP 2023-01-01 2023-12-31 11106468 frs-bus:LimitedLiabilityPartnershipsSORP 2023-01-01 2023-12-31 11106468 frs-bus:FullAccounts 2023-01-01 2023-12-31 11106468 frs-bus:FilletedAccounts 2023-01-01 2023-12-31 11106468 frs-bus:AbridgedAccounts 2023-01-01 2023-12-31 11106468 frs-bus:FRS102 2023-01-01 2023-12-31 11106468 frs-bus:MediumEntities 2023-01-01 2023-12-31 11106468 frs-bus:SmallEntities 2023-01-01 2023-12-31 11106468 frs-bus:EntityHasNeverTraded 2023-01-01 2023-12-31 11106468 frs-bus:EntityNoLongerTradingButTradedInPast 2023-01-01 2023-12-31 11106468 frs-bus:Audited 2023-01-01 2023-12-31 11106468 frs-bus:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 11106468 frs-bus:AuditExemptWithAccountantsReport 2023-01-01 2023-12-31 11106468 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2023-01-01 2023-12-31 11106468 frs-bus:LargeCompaniesRegimeForAccounts 2023-01-01 2023-12-31 11106468 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2023-01-01 2023-12-31 11106468 frs-bus:SmallCompaniesRegimeForAccounts 2023-01-01 2023-12-31 11106468 frs-bus:LargeCompaniesRegimeForDirectorsReport 2023-01-01 2023-12-31 11106468 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2023-01-01 2023-12-31 11106468 frs-bus:SmallCompaniesRegimeForDirectorsReport 2023-01-01 2023-12-31 11106468 frs-bus:OrdinaryShareClass1 2023-01-01 2023-12-31 11106468 frs-bus:OrdinaryShareClass1 2022-12-31 11106468 frs-bus:OrdinaryShareClass1 2023-12-31 11106468 frs-bus:OrdinaryShareClass2 2023-01-01 2023-12-31 11106468 frs-bus:OrdinaryShareClass2 2022-12-31 11106468 frs-bus:OrdinaryShareClass2 2023-12-31 11106468 frs-bus:OrdinaryShareClass3 2023-01-01 2023-12-31 11106468 frs-bus:OrdinaryShareClass3 2022-12-31 11106468 frs-bus:OrdinaryShareClass3 2023-12-31 11106468 frs-bus:OrdinaryShareClass4 2023-01-01 2023-12-31 11106468 frs-bus:OrdinaryShareClass4 2022-12-31 11106468 frs-bus:OrdinaryShareClass4 2023-12-31 11106468 frs-bus:OrdinaryShareClass5 2023-01-01 2023-12-31 11106468 frs-bus:OrdinaryShareClass5 2022-12-31 11106468 frs-bus:OrdinaryShareClass5 2023-12-31 11106468 frs-bus:PreferenceShareClass1 2023-01-01 2023-12-31 11106468 frs-bus:PreferenceShareClass1 2022-12-31 11106468 frs-bus:PreferenceShareClass1 2023-12-31 11106468 frs-bus:PreferenceShareClass2 2023-01-01 2023-12-31 11106468 frs-bus:PreferenceShareClass2 2022-12-31 11106468 frs-bus:PreferenceShareClass2 2023-12-31 11106468 frs-bus:PreferenceShareClass3 2023-01-01 2023-12-31 11106468 frs-bus:PreferenceShareClass3 2022-12-31 11106468 frs-bus:PreferenceShareClass3 2023-12-31 11106468 frs-bus:PreferenceShareClass4 2023-01-01 2023-12-31 11106468 frs-bus:PreferenceShareClass4 2022-12-31 11106468 frs-bus:PreferenceShareClass4 2023-12-31 11106468 frs-bus:PreferenceShareClass5 2023-01-01 2023-12-31 11106468 frs-bus:PreferenceShareClass5 2022-12-31 11106468 frs-bus:PreferenceShareClass5 2023-12-31 11106468 1 2023-01-01 2023-12-31 11106468 1 2023-12-31 11106468 1 2023-01-01 2023-12-31 11106468 frs-core:LeasedAssets 2023-01-01 2023-12-31 11106468 frs-core:OwnedAssets 2023-01-01 2023-12-31 11106468 frs-core:CurrencyRisk 2023-01-01 2023-12-31 11106468 frs-core:MarketRisk 2023-01-01 2023-12-31 11106468 frs-core:InterestRateRisk 2023-01-01 2023-12-31 11106468 frs-core:DeferredTaxation 2023-01-01 2023-12-31 11106468 frs-core:DeferredTaxation 2022-12-31 11106468 frs-core:DeferredTaxation 2023-12-31 11106468 frs-core:OtherProvisionsContingentLiabilities 2023-01-01 2023-12-31 11106468 frs-core:OtherProvisionsContingentLiabilities 2022-12-31 11106468 frs-core:OtherProvisionsContingentLiabilities 2023-12-31 11106468 frs-core:ProvisionsDeferredTax 2023-12-31 11106468 frs-core:OtherDeferredTax 2023-12-31 11106468 frs-core:AcceleratedTaxDepreciationDeferredTax 2023-12-31 11106468 frs-core:TaxLossesCarry-forwardsDeferredTax 2023-12-31 11106468 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-12-31 11106468 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-01-01 2023-12-31 11106468 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-12-31 11106468 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-12-31 11106468 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-01-01 2023-12-31 11106468 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-12-31 11106468 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-12-31 11106468 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-01-01 2023-12-31 11106468 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-12-31 11106468 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-12-31 11106468 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-12-31 11106468 frs-core:RevaluationInvestmentPropertyDeferredTax 2023-12-31 11106468 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-12-31 11106468 frs-core:OtherPost-employmentBenefitsDeferredTax 2023-12-31 11106468 frs-core:Share-basedPaymentsDeferredTax 2023-12-31 11106468 frs-core:TaxCreditsDeferredTax 2023-12-31 11106468 frs-core:CostValuation 2022-12-31 11106468 frs-core:AdditionsToInvestments 2023-12-31 11106468 frs-core:DisposalsRepaymentsInvestments 2023-12-31 11106468 frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-12-31 11106468 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-12-31 11106468 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-12-31 11106468 frs-core:OtherIncreaseDecreaseInInvestments 2023-12-31 11106468 frs-core:CostValuation 2023-12-31 11106468 frs-core:ProvisionsForImpairmentInvestments 2022-12-31 11106468 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-12-31 11106468 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-12-31 11106468 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-12-31 11106468 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-12-31 11106468 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-12-31 11106468 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-12-31 11106468 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-12-31 11106468 frs-core:ProvisionsForImpairmentInvestments 2023-12-31 11106468 frs-core:ListedExchangeTraded 2023-12-31 11106468 frs-core:ListedExchangeTraded 2022-12-31 11106468 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-12-31 11106468 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-12-31 11106468 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-12-31 11106468 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-12-31 11106468 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-12-31 11106468 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-12-31 11106468 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-12-31 11106468 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-12-31 11106468 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 11106468 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-12-31 11106468 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-12-31 11106468 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-12-31 11106468 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-12-31 11106468 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-12-31 11106468 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-12-31 11106468 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-12-31 11106468 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-12-31 11106468 frs-core:UnlistedNon-exchangeTraded 2023-12-31 11106468 frs-core:UnlistedNon-exchangeTraded 2022-12-31 11106468 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-12-31 11106468 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 11106468 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 11106468 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 11106468 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 11106468 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 11106468 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 11106468 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-12-31 11106468 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 11106468 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 11106468 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 11106468 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 11106468 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 11106468 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-12-31 11106468 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 11106468 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 11106468 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 11106468 dpl-frs:CostSales 2023-01-01 2023-12-31 11106468 dpl-frs:CostSales 2022-12-31 11106468 dpl-frs:CostSales 2023-12-31 11106468 dpl-frs:DistributionCosts 2023-01-01 2023-12-31 11106468 dpl-frs:AdministrativeExpenses 2023-01-01 2023-12-31 11106468 frs-bus:Director1 2023-01-01 2023-12-31 11106468 frs-bus:Director1 2022-12-31 11106468 frs-bus:Director1 2023-12-31 11106468 1 2023-01-01 2023-12-31 11106468 frs-core:CurrentFinancialInstruments 1 2023-12-31 11106468 frs-core:Non-currentFinancialInstruments 1 2023-12-31 11106468 2 2023-01-01 2023-12-31 11106468 frs-core:CurrentFinancialInstruments 2 2023-12-31 11106468 frs-core:Non-currentFinancialInstruments 2 2023-12-31 11106468 3 2023-01-01 2023-12-31 11106468 frs-core:CurrentFinancialInstruments 3 2023-12-31 11106468 frs-core:Non-currentFinancialInstruments 3 2023-12-31 11106468 4 2023-01-01 2023-12-31 11106468 frs-core:CurrentFinancialInstruments 4 2023-12-31 11106468 frs-core:Non-currentFinancialInstruments 4 2023-12-31 11106468 5 2023-01-01 2023-12-31 11106468 frs-core:CurrentFinancialInstruments 5 2023-12-31 11106468 frs-core:Non-currentFinancialInstruments 5 2023-12-31 11106468 6 2023-01-01 2023-12-31 11106468 frs-core:CurrentFinancialInstruments 6 2023-12-31 11106468 frs-core:Non-currentFinancialInstruments 6 2023-12-31 11106468 7 2023-01-01 2023-12-31 11106468 frs-core:CurrentFinancialInstruments 7 2023-12-31 11106468 frs-core:Non-currentFinancialInstruments 7 2023-12-31 11106468 8 2023-01-01 2023-12-31 11106468 frs-core:CurrentFinancialInstruments 8 2023-12-31 11106468 frs-core:Non-currentFinancialInstruments 8 2023-12-31 11106468 9 2023-01-01 2023-12-31 11106468 frs-core:CurrentFinancialInstruments 9 2023-12-31 11106468 frs-core:Non-currentFinancialInstruments 9 2023-12-31 11106468 10 2023-01-01 2023-12-31 11106468 frs-core:CurrentFinancialInstruments 10 2023-12-31 11106468 frs-core:Non-currentFinancialInstruments 10 2023-12-31 11106468 11 2023-01-01 2023-12-31 11106468 frs-core:CurrentFinancialInstruments 11 2023-12-31 11106468 frs-core:Non-currentFinancialInstruments 11 2023-12-31 11106468 12 2023-01-01 2023-12-31 11106468 frs-core:CurrentFinancialInstruments 12 2023-12-31 11106468 frs-core:Non-currentFinancialInstruments 12 2023-12-31 11106468 13 2023-01-01 2023-12-31 11106468 frs-core:CurrentFinancialInstruments 13 2023-12-31 11106468 frs-core:Non-currentFinancialInstruments 13 2023-12-31 11106468 14 2023-01-01 2023-12-31 11106468 frs-core:CurrentFinancialInstruments 14 2023-12-31 11106468 frs-core:Non-currentFinancialInstruments 14 2023-12-31 11106468 15 2023-01-01 2023-12-31 11106468 frs-core:CurrentFinancialInstruments 15 2023-12-31 11106468 frs-core:Non-currentFinancialInstruments 15 2023-12-31 11106468 16 2023-01-01 2023-12-31 11106468 frs-core:CurrentFinancialInstruments 16 2023-12-31 11106468 frs-core:Non-currentFinancialInstruments 16 2023-12-31 11106468 17 2023-01-01 2023-12-31 11106468 frs-core:CurrentFinancialInstruments 17 2023-12-31 11106468 frs-core:Non-currentFinancialInstruments 17 2023-12-31 11106468 18 2023-01-01 2023-12-31 11106468 frs-core:CurrentFinancialInstruments 18 2023-12-31 11106468 frs-core:Non-currentFinancialInstruments 18 2023-12-31 11106468 19 2023-01-01 2023-12-31 11106468 frs-core:CurrentFinancialInstruments 19 2023-12-31 11106468 frs-core:Non-currentFinancialInstruments 19 2023-12-31 11106468 20 2023-01-01 2023-12-31 11106468 frs-core:CurrentFinancialInstruments 20 2023-12-31 11106468 frs-core:Non-currentFinancialInstruments 20 2023-12-31 11106468 dpl-frs:Item1 2023-01-01 2023-12-31 11106468 dpl-frs:Item1 2022-12-31 11106468 dpl-frs:Item1 2023-12-31 11106468 dpl-frs:CostSales dpl-frs:Item1 2023-01-01 2023-12-31 11106468 dpl-frs:CostSales dpl-frs:Item1 2022-12-31 11106468 dpl-frs:CostSales dpl-frs:Item1 2023-12-31 11106468 dpl-frs:DistributionCosts dpl-frs:Item1 2023-01-01 2023-12-31 11106468 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2023-01-01 2023-12-31 11106468 dpl-frs:Item2 2023-01-01 2023-12-31 11106468 dpl-frs:Item2 2022-12-31 11106468 dpl-frs:Item2 2023-12-31 11106468 dpl-frs:CostSales dpl-frs:Item2 2023-01-01 2023-12-31 11106468 dpl-frs:CostSales dpl-frs:Item2 2022-12-31 11106468 dpl-frs:CostSales dpl-frs:Item2 2023-12-31 11106468 dpl-frs:DistributionCosts dpl-frs:Item2 2023-01-01 2023-12-31 11106468 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2023-01-01 2023-12-31 11106468 dpl-frs:Item3 2023-01-01 2023-12-31 11106468 dpl-frs:Item3 2022-12-31 11106468 dpl-frs:Item3 2023-12-31 11106468 dpl-frs:CostSales dpl-frs:Item3 2023-01-01 2023-12-31 11106468 dpl-frs:CostSales dpl-frs:Item3 2022-12-31 11106468 dpl-frs:CostSales dpl-frs:Item3 2023-12-31 11106468 dpl-frs:DistributionCosts dpl-frs:Item3 2023-01-01 2023-12-31 11106468 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2023-01-01 2023-12-31 11106468 dpl-frs:Item4 2023-01-01 2023-12-31 11106468 dpl-frs:Item4 2022-12-31 11106468 dpl-frs:Item4 2023-12-31 11106468 dpl-frs:CostSales dpl-frs:Item4 2023-01-01 2023-12-31 11106468 dpl-frs:CostSales dpl-frs:Item4 2022-12-31 11106468 dpl-frs:CostSales dpl-frs:Item4 2023-12-31 11106468 dpl-frs:DistributionCosts dpl-frs:Item4 2023-01-01 2023-12-31 11106468 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2023-01-01 2023-12-31 11106468 dpl-frs:Item5 2023-01-01 2023-12-31 11106468 dpl-frs:Item5 2022-12-31 11106468 dpl-frs:Item5 2023-12-31 11106468 dpl-frs:CostSales dpl-frs:Item5 2023-01-01 2023-12-31 11106468 dpl-frs:CostSales dpl-frs:Item5 2022-12-31 11106468 dpl-frs:CostSales dpl-frs:Item5 2023-12-31 11106468 dpl-frs:DistributionCosts dpl-frs:Item5 2023-01-01 2023-12-31 11106468 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2023-01-01 2023-12-31 11106468 dpl-frs:Item6 2023-01-01 2023-12-31 11106468 dpl-frs:Item6 2022-12-31 11106468 dpl-frs:Item6 2023-12-31 11106468 dpl-frs:CostSales dpl-frs:Item6 2023-01-01 2023-12-31 11106468 dpl-frs:CostSales dpl-frs:Item6 2022-12-31 11106468 dpl-frs:CostSales dpl-frs:Item6 2023-12-31 11106468 dpl-frs:DistributionCosts dpl-frs:Item6 2023-01-01 2023-12-31 11106468 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2023-01-01 2023-12-31 11106468 dpl-frs:Item7 2023-01-01 2023-12-31 11106468 dpl-frs:Item7 2022-12-31 11106468 dpl-frs:Item7 2023-12-31 11106468 dpl-frs:CostSales dpl-frs:Item7 2023-01-01 2023-12-31 11106468 dpl-frs:CostSales dpl-frs:Item7 2022-12-31 11106468 dpl-frs:CostSales dpl-frs:Item7 2023-12-31 11106468 dpl-frs:DistributionCosts dpl-frs:Item7 2023-01-01 2023-12-31 11106468 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2023-01-01 2023-12-31 11106468 dpl-frs:Item8 2023-01-01 2023-12-31 11106468 dpl-frs:Item8 2022-12-31 11106468 dpl-frs:Item8 2023-12-31 11106468 dpl-frs:CostSales dpl-frs:Item8 2023-01-01 2023-12-31 11106468 dpl-frs:CostSales dpl-frs:Item8 2022-12-31 11106468 dpl-frs:CostSales dpl-frs:Item8 2023-12-31 11106468 dpl-frs:DistributionCosts dpl-frs:Item8 2023-01-01 2023-12-31 11106468 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2023-01-01 2023-12-31 11106468 dpl-frs:Item9 2023-01-01 2023-12-31 11106468 dpl-frs:Item9 2022-12-31 11106468 dpl-frs:Item9 2023-12-31 11106468 dpl-frs:CostSales dpl-frs:Item9 2023-01-01 2023-12-31 11106468 dpl-frs:CostSales dpl-frs:Item9 2022-12-31 11106468 dpl-frs:CostSales dpl-frs:Item9 2023-12-31 11106468 dpl-frs:DistributionCosts dpl-frs:Item9 2023-01-01 2023-12-31 11106468 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2023-01-01 2023-12-31 11106468 dpl-frs:Item10 2023-01-01 2023-12-31 11106468 dpl-frs:Item10 2022-12-31 11106468 dpl-frs:Item10 2023-12-31 11106468 dpl-frs:CostSales dpl-frs:Item10 2023-01-01 2023-12-31 11106468 dpl-frs:CostSales dpl-frs:Item10 2022-12-31 11106468 dpl-frs:CostSales dpl-frs:Item10 2023-12-31 11106468 dpl-frs:DistributionCosts dpl-frs:Item10 2023-01-01 2023-12-31 11106468 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2023-01-01 2023-12-31 11106468 dpl-frs:Item11 2023-01-01 2023-12-31 11106468 dpl-frs:Item11 2022-12-31 11106468 dpl-frs:Item11 2023-12-31 11106468 dpl-frs:CostSales dpl-frs:Item11 2023-01-01 2023-12-31 11106468 dpl-frs:CostSales dpl-frs:Item11 2022-12-31 11106468 dpl-frs:CostSales dpl-frs:Item11 2023-12-31 11106468 dpl-frs:DistributionCosts dpl-frs:Item11 2023-01-01 2023-12-31 11106468 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2023-01-01 2023-12-31 11106468 dpl-frs:Item12 2023-01-01 2023-12-31 11106468 dpl-frs:Item12 2022-12-31 11106468 dpl-frs:Item12 2023-12-31 11106468 dpl-frs:CostSales dpl-frs:Item12 2023-01-01 2023-12-31 11106468 dpl-frs:CostSales dpl-frs:Item12 2022-12-31 11106468 dpl-frs:CostSales dpl-frs:Item12 2023-12-31 11106468 dpl-frs:DistributionCosts dpl-frs:Item12 2023-01-01 2023-12-31 11106468 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2023-01-01 2023-12-31 11106468 1 2023-01-01 2023-12-31 11106468 frs-countries:EnglandWales 2023-01-01 2023-12-31 11106468 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-12-31 11106468 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-12-31 11106468 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-12-31 11106468 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-12-31 11106468 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-01-01 2022-12-31 11106468 frs-core:AllSubsidiaries 2022-01-01 2022-12-31 11106468 frs-core:KeyManagementPersonnel 2022-01-01 2022-12-31 11106468 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-01-01 2022-12-31 11106468 frs-core:OtherRelatedParties 2022-01-01 2022-12-31 11106468 2021-12-31 11106468 2022-12-31 11106468 2022-01-01 2022-12-31 11106468 frs-core:CurrentFinancialInstruments 2022-12-31 11106468 frs-core:CurrentFinancialInstruments 2022-01-01 2022-12-31 11106468 frs-core:Non-currentFinancialInstruments 2022-12-31 11106468 frs-core:Non-currentFinancialInstruments 2022-01-01 2022-12-31 11106468 frs-core:CurrentFinancialInstruments 2022-01-01 2022-12-31 11106468 frs-core:CurrentFinancialInstruments 2022-12-31 11106468 frs-core:AfterOneYear 2022-01-01 2022-12-31 11106468 frs-core:BetweenOneFiveYears 2022-01-01 2022-12-31 11106468 frs-core:BetweenOneFiveYears 2022-12-31 11106468 frs-core:ComputerEquipment 2022-12-31 11106468 frs-core:ComputerEquipment 2022-01-01 2022-12-31 11106468 frs-core:ComputerEquipment 2021-12-31 11106468 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-12-31 11106468 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-01-01 2022-12-31 11106468 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-12-31 11106468 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-12-31 11106468 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-01-01 2022-12-31 11106468 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-12-31 11106468 frs-core:FurnitureFittings 2022-12-31 11106468 frs-core:FurnitureFittings 2022-01-01 2022-12-31 11106468 frs-core:FurnitureFittings 2021-12-31 11106468 frs-core:NetGoodwill 2022-12-31 11106468 frs-core:NetGoodwill 2022-01-01 2022-12-31 11106468 frs-core:NetGoodwill 2021-12-31 11106468 frs-core:InvestmentPropertyIncludedWithinPPE 2022-12-31 11106468 frs-core:InvestmentPropertyIncludedWithinPPE 2022-01-01 2022-12-31 11106468 frs-core:InvestmentPropertyIncludedWithinPPE 2021-12-31 11106468 frs-core:LandBuildings 2022-12-31 11106468 frs-core:LandBuildings 2022-01-01 2022-12-31 11106468 frs-core:LandBuildings 2021-12-31 11106468 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-12-31 11106468 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-01-01 2022-12-31 11106468 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-12-31 11106468 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-12-31 11106468 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-01-01 2022-12-31 11106468 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-12-31 11106468 frs-core:MoreThanFiveYears 2022-01-01 2022-12-31 11106468 frs-core:MoreThanFiveYears 2022-12-31 11106468 frs-core:MotorVehicles 2022-12-31 11106468 frs-core:MotorVehicles 2022-01-01 2022-12-31 11106468 frs-core:MotorVehicles 2021-12-31 11106468 frs-core:OtherResidualIntangibleAssets 2022-12-31 11106468 frs-core:OtherResidualIntangibleAssets 2022-01-01 2022-12-31 11106468 frs-core:OtherResidualIntangibleAssets 2021-12-31 11106468 frs-core:PlantMachinery 2022-12-31 11106468 frs-core:PlantMachinery 2022-01-01 2022-12-31 11106468 frs-core:PlantMachinery 2021-12-31 11106468 frs-core:Secured 2022-12-31 11106468 frs-core:Unsecured 2022-12-31 11106468 frs-core:WithinOneYear 2022-01-01 2022-12-31 11106468 frs-core:WithinOneYear 2022-12-31 11106468 frs-core:CapitalRedemptionReserve 2022-01-01 2022-12-31 11106468 frs-core:CapitalRedemptionReserve 2021-12-31 11106468 frs-core:CapitalRedemptionReserve 2022-12-31 11106468 frs-core:OtherReservesSubtotal 2022-01-01 2022-12-31 11106468 frs-core:OtherReservesSubtotal 2021-12-31 11106468 frs-core:OtherReservesSubtotal 2022-12-31 11106468 frs-core:RevaluationReserve 2022-01-01 2022-12-31 11106468 frs-core:RevaluationReserve 2021-12-31 11106468 frs-core:RevaluationReserve 2022-12-31 11106468 frs-core:SharePremium 2022-01-01 2022-12-31 11106468 frs-core:SharePremium 2021-12-31 11106468 frs-core:SharePremium 2022-12-31 11106468 frs-core:ShareCapital 2022-01-01 2022-12-31 11106468 frs-core:ShareCapital 2021-12-31 11106468 frs-core:ShareCapital 2022-12-31 11106468 frs-core:RetainedEarningsAccumulatedLosses 2022-01-01 2022-12-31 11106468 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-12-31 11106468 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31 11106468 frs-core:RetainedEarningsAccumulatedLosses 2021-12-31 11106468 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31 11106468 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-12-31 11106468 frs-countries:UnitedKingdom 2022-01-01 2022-12-31 11106468 frs-countries:Europe 2022-01-01 2022-12-31 11106468 frs-countries:NorthAmerica 2022-01-01 2022-12-31 11106468 frs-countries:SouthAmerica 2022-01-01 2022-12-31 11106468 frs-countries:Asia 2022-01-01 2022-12-31 11106468 frs-countries:RestWorldOutsideUK 2022-01-01 2022-12-31 11106468 frs-bus:HighestPaidDirector 2022-01-01 2022-12-31 11106468 frs-bus:PrivateLimitedCompanyLtd 2022-01-01 2022-12-31 11106468 frs-bus:CompanyLimitedByGuarantee 2022-01-01 2022-12-31 11106468 frs-bus:LimitedLiabilityPartnershipLLP 2022-01-01 2022-12-31 11106468 frs-bus:LimitedLiabilityPartnershipsSORP 2022-01-01 2022-12-31 11106468 frs-bus:FullAccounts 2022-01-01 2022-12-31 11106468 frs-bus:FilletedAccounts 2022-01-01 2022-12-31 11106468 frs-bus:AbridgedAccounts 2022-01-01 2022-12-31 11106468 frs-bus:FRS102 2022-01-01 2022-12-31 11106468 frs-bus:MediumEntities 2022-01-01 2022-12-31 11106468 frs-bus:SmallEntities 2022-01-01 2022-12-31 11106468 frs-bus:EntityHasNeverTraded 2022-01-01 2022-12-31 11106468 frs-bus:EntityNoLongerTradingButTradedInPast 2022-01-01 2022-12-31 11106468 frs-bus:Audited 2022-01-01 2022-12-31 11106468 frs-bus:AuditExempt-NoAccountantsReport 2022-01-01 2022-12-31 11106468 frs-bus:AuditExemptWithAccountantsReport 2022-01-01 2022-12-31 11106468 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-01-01 2022-12-31 11106468 frs-bus:LargeCompaniesRegimeForAccounts 2022-01-01 2022-12-31 11106468 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-01-01 2022-12-31 11106468 frs-bus:SmallCompaniesRegimeForAccounts 2022-01-01 2022-12-31 11106468 frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-01-01 2022-12-31 11106468 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-01-01 2022-12-31 11106468 frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-01-01 2022-12-31 11106468 frs-bus:OrdinaryShareClass1 2022-01-01 2022-12-31 11106468 frs-bus:OrdinaryShareClass1 2021-12-31 11106468 frs-bus:OrdinaryShareClass1 2022-12-31 11106468 frs-bus:OrdinaryShareClass2 2022-01-01 2022-12-31 11106468 frs-bus:OrdinaryShareClass2 2021-12-31 11106468 frs-bus:OrdinaryShareClass2 2022-12-31 11106468 frs-bus:OrdinaryShareClass3 2022-01-01 2022-12-31 11106468 frs-bus:OrdinaryShareClass3 2021-12-31 11106468 frs-bus:OrdinaryShareClass3 2022-12-31 11106468 frs-bus:OrdinaryShareClass4 2022-01-01 2022-12-31 11106468 frs-bus:OrdinaryShareClass4 2021-12-31 11106468 frs-bus:OrdinaryShareClass4 2022-12-31 11106468 frs-bus:OrdinaryShareClass5 2022-01-01 2022-12-31 11106468 frs-bus:OrdinaryShareClass5 2021-12-31 11106468 frs-bus:OrdinaryShareClass5 2022-12-31 11106468 frs-bus:PreferenceShareClass1 2022-01-01 2022-12-31 11106468 frs-bus:PreferenceShareClass1 2021-12-31 11106468 frs-bus:PreferenceShareClass1 2022-12-31 11106468 frs-bus:PreferenceShareClass2 2022-01-01 2022-12-31 11106468 frs-bus:PreferenceShareClass2 2021-12-31 11106468 frs-bus:PreferenceShareClass2 2022-12-31 11106468 frs-bus:PreferenceShareClass3 2022-01-01 2022-12-31 11106468 frs-bus:PreferenceShareClass3 2021-12-31 11106468 frs-bus:PreferenceShareClass3 2022-12-31 11106468 frs-bus:PreferenceShareClass4 2022-01-01 2022-12-31 11106468 frs-bus:PreferenceShareClass4 2021-12-31 11106468 frs-bus:PreferenceShareClass4 2022-12-31 11106468 frs-bus:PreferenceShareClass5 2022-01-01 2022-12-31 11106468 frs-bus:PreferenceShareClass5 2021-12-31 11106468 frs-bus:PreferenceShareClass5 2022-12-31 11106468 1 2022-01-01 2022-12-31 11106468 1 2022-12-31 11106468 1 2022-01-01 2022-12-31 11106468 frs-core:LeasedAssets 2022-01-01 2022-12-31 11106468 frs-core:OwnedAssets 2022-01-01 2022-12-31 11106468 frs-core:CurrencyRisk 2022-01-01 2022-12-31 11106468 frs-core:MarketRisk 2022-01-01 2022-12-31 11106468 frs-core:InterestRateRisk 2022-01-01 2022-12-31 11106468 frs-core:DeferredTaxation 2022-01-01 2022-12-31 11106468 frs-core:DeferredTaxation 2021-12-31 11106468 frs-core:DeferredTaxation 2022-12-31 11106468 frs-core:OtherProvisionsContingentLiabilities 2022-01-01 2022-12-31 11106468 frs-core:OtherProvisionsContingentLiabilities 2021-12-31 11106468 frs-core:OtherProvisionsContingentLiabilities 2022-12-31 11106468 frs-core:ProvisionsDeferredTax 2022-12-31 11106468 frs-core:OtherDeferredTax 2022-12-31 11106468 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-12-31 11106468 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-12-31 11106468 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-12-31 11106468 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-01-01 2022-12-31 11106468 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-12-31 11106468 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-12-31 11106468 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-01-01 2022-12-31 11106468 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-12-31 11106468 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-12-31 11106468 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-01-01 2022-12-31 11106468 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-12-31 11106468 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-12-31 11106468 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-12-31 11106468 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-12-31 11106468 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-12-31 11106468 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-12-31 11106468 frs-core:Share-basedPaymentsDeferredTax 2022-12-31 11106468 frs-core:TaxCreditsDeferredTax 2022-12-31 11106468 frs-core:CostValuation 2021-12-31 11106468 frs-core:AdditionsToInvestments 2022-12-31 11106468 frs-core:DisposalsRepaymentsInvestments 2022-12-31 11106468 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-12-31 11106468 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-12-31 11106468 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-12-31 11106468 frs-core:OtherIncreaseDecreaseInInvestments 2022-12-31 11106468 frs-core:CostValuation 2022-12-31 11106468 frs-core:ProvisionsForImpairmentInvestments 2021-12-31 11106468 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-12-31 11106468 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-12-31 11106468 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-12-31 11106468 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-12-31 11106468 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-12-31 11106468 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-12-31 11106468 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-12-31 11106468 frs-core:ProvisionsForImpairmentInvestments 2022-12-31 11106468 frs-core:ListedExchangeTraded 2022-12-31 11106468 frs-core:ListedExchangeTraded 2021-12-31 11106468 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-12-31 11106468 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-12-31 11106468 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-12-31 11106468 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-12-31 11106468 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-12-31 11106468 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-12-31 11106468 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-12-31 11106468 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-12-31 11106468 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 11106468 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 11106468 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 11106468 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 11106468 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 11106468 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-12-31 11106468 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 11106468 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 11106468 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 11106468 frs-core:UnlistedNon-exchangeTraded 2022-12-31 11106468 frs-core:UnlistedNon-exchangeTraded 2021-12-31 11106468 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-12-31 11106468 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 11106468 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 11106468 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 11106468 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 11106468 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 11106468 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 11106468 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-12-31 11106468 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 11106468 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 11106468 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 11106468 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 11106468 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 11106468 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-12-31 11106468 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 11106468 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 11106468 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 11106468 dpl-frs:CostSales 2022-01-01 2022-12-31 11106468 dpl-frs:CostSales 2021-12-31 11106468 dpl-frs:CostSales 2022-12-31 11106468 dpl-frs:DistributionCosts 2022-01-01 2022-12-31 11106468 dpl-frs:AdministrativeExpenses 2022-01-01 2022-12-31 11106468 frs-bus:Director1 2022-01-01 2022-12-31 11106468 frs-bus:Director1 2021-12-31 11106468 frs-bus:Director1 2022-12-31 11106468 1 2022-01-01 2022-12-31 11106468 frs-core:CurrentFinancialInstruments 1 2022-12-31 11106468 frs-core:Non-currentFinancialInstruments 1 2022-12-31 11106468 2 2022-01-01 2022-12-31 11106468 frs-core:CurrentFinancialInstruments 2 2022-12-31 11106468 frs-core:Non-currentFinancialInstruments 2 2022-12-31 11106468 3 2022-01-01 2022-12-31 11106468 frs-core:CurrentFinancialInstruments 3 2022-12-31 11106468 frs-core:Non-currentFinancialInstruments 3 2022-12-31 11106468 4 2022-01-01 2022-12-31 11106468 frs-core:CurrentFinancialInstruments 4 2022-12-31 11106468 frs-core:Non-currentFinancialInstruments 4 2022-12-31 11106468 5 2022-01-01 2022-12-31 11106468 frs-core:CurrentFinancialInstruments 5 2022-12-31 11106468 frs-core:Non-currentFinancialInstruments 5 2022-12-31 11106468 6 2022-01-01 2022-12-31 11106468 frs-core:CurrentFinancialInstruments 6 2022-12-31 11106468 frs-core:Non-currentFinancialInstruments 6 2022-12-31 11106468 7 2022-01-01 2022-12-31 11106468 frs-core:CurrentFinancialInstruments 7 2022-12-31 11106468 frs-core:Non-currentFinancialInstruments 7 2022-12-31 11106468 8 2022-01-01 2022-12-31 11106468 frs-core:CurrentFinancialInstruments 8 2022-12-31 11106468 frs-core:Non-currentFinancialInstruments 8 2022-12-31 11106468 9 2022-01-01 2022-12-31 11106468 frs-core:CurrentFinancialInstruments 9 2022-12-31 11106468 frs-core:Non-currentFinancialInstruments 9 2022-12-31 11106468 10 2022-01-01 2022-12-31 11106468 frs-core:CurrentFinancialInstruments 10 2022-12-31 11106468 frs-core:Non-currentFinancialInstruments 10 2022-12-31 11106468 11 2022-01-01 2022-12-31 11106468 frs-core:CurrentFinancialInstruments 11 2022-12-31 11106468 frs-core:Non-currentFinancialInstruments 11 2022-12-31 11106468 12 2022-01-01 2022-12-31 11106468 frs-core:CurrentFinancialInstruments 12 2022-12-31 11106468 frs-core:Non-currentFinancialInstruments 12 2022-12-31 11106468 13 2022-01-01 2022-12-31 11106468 frs-core:CurrentFinancialInstruments 13 2022-12-31 11106468 frs-core:Non-currentFinancialInstruments 13 2022-12-31 11106468 14 2022-01-01 2022-12-31 11106468 frs-core:CurrentFinancialInstruments 14 2022-12-31 11106468 frs-core:Non-currentFinancialInstruments 14 2022-12-31 11106468 15 2022-01-01 2022-12-31 11106468 frs-core:CurrentFinancialInstruments 15 2022-12-31 11106468 frs-core:Non-currentFinancialInstruments 15 2022-12-31 11106468 16 2022-01-01 2022-12-31 11106468 frs-core:CurrentFinancialInstruments 16 2022-12-31 11106468 frs-core:Non-currentFinancialInstruments 16 2022-12-31 11106468 17 2022-01-01 2022-12-31 11106468 frs-core:CurrentFinancialInstruments 17 2022-12-31 11106468 frs-core:Non-currentFinancialInstruments 17 2022-12-31 11106468 18 2022-01-01 2022-12-31 11106468 frs-core:CurrentFinancialInstruments 18 2022-12-31 11106468 frs-core:Non-currentFinancialInstruments 18 2022-12-31 11106468 19 2022-01-01 2022-12-31 11106468 frs-core:CurrentFinancialInstruments 19 2022-12-31 11106468 frs-core:Non-currentFinancialInstruments 19 2022-12-31 11106468 20 2022-01-01 2022-12-31 11106468 frs-core:CurrentFinancialInstruments 20 2022-12-31 11106468 frs-core:Non-currentFinancialInstruments 20 2022-12-31 11106468 dpl-frs:Item1 2022-01-01 2022-12-31 11106468 dpl-frs:Item1 2021-12-31 11106468 dpl-frs:Item1 2022-12-31 11106468 dpl-frs:CostSales dpl-frs:Item1 2022-01-01 2022-12-31 11106468 dpl-frs:CostSales dpl-frs:Item1 2021-12-31 11106468 dpl-frs:CostSales dpl-frs:Item1 2022-12-31 11106468 dpl-frs:DistributionCosts dpl-frs:Item1 2022-01-01 2022-12-31 11106468 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-01-01 2022-12-31 11106468 dpl-frs:Item2 2022-01-01 2022-12-31 11106468 dpl-frs:Item2 2021-12-31 11106468 dpl-frs:Item2 2022-12-31 11106468 dpl-frs:CostSales dpl-frs:Item2 2022-01-01 2022-12-31 11106468 dpl-frs:CostSales dpl-frs:Item2 2021-12-31 11106468 dpl-frs:CostSales dpl-frs:Item2 2022-12-31 11106468 dpl-frs:DistributionCosts dpl-frs:Item2 2022-01-01 2022-12-31 11106468 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-01-01 2022-12-31 11106468 dpl-frs:Item3 2022-01-01 2022-12-31 11106468 dpl-frs:Item3 2021-12-31 11106468 dpl-frs:Item3 2022-12-31 11106468 dpl-frs:CostSales dpl-frs:Item3 2022-01-01 2022-12-31 11106468 dpl-frs:CostSales dpl-frs:Item3 2021-12-31 11106468 dpl-frs:CostSales dpl-frs:Item3 2022-12-31 11106468 dpl-frs:DistributionCosts dpl-frs:Item3 2022-01-01 2022-12-31 11106468 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-01-01 2022-12-31 11106468 dpl-frs:Item4 2022-01-01 2022-12-31 11106468 dpl-frs:Item4 2021-12-31 11106468 dpl-frs:Item4 2022-12-31 11106468 dpl-frs:CostSales dpl-frs:Item4 2022-01-01 2022-12-31 11106468 dpl-frs:CostSales dpl-frs:Item4 2021-12-31 11106468 dpl-frs:CostSales dpl-frs:Item4 2022-12-31 11106468 dpl-frs:DistributionCosts dpl-frs:Item4 2022-01-01 2022-12-31 11106468 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-01-01 2022-12-31 11106468 dpl-frs:Item5 2022-01-01 2022-12-31 11106468 dpl-frs:Item5 2021-12-31 11106468 dpl-frs:Item5 2022-12-31 11106468 dpl-frs:CostSales dpl-frs:Item5 2022-01-01 2022-12-31 11106468 dpl-frs:CostSales dpl-frs:Item5 2021-12-31 11106468 dpl-frs:CostSales dpl-frs:Item5 2022-12-31 11106468 dpl-frs:DistributionCosts dpl-frs:Item5 2022-01-01 2022-12-31 11106468 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-01-01 2022-12-31 11106468 dpl-frs:Item6 2022-01-01 2022-12-31 11106468 dpl-frs:Item6 2021-12-31 11106468 dpl-frs:Item6 2022-12-31 11106468 dpl-frs:CostSales dpl-frs:Item6 2022-01-01 2022-12-31 11106468 dpl-frs:CostSales dpl-frs:Item6 2021-12-31 11106468 dpl-frs:CostSales dpl-frs:Item6 2022-12-31 11106468 dpl-frs:DistributionCosts dpl-frs:Item6 2022-01-01 2022-12-31 11106468 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-01-01 2022-12-31 11106468 dpl-frs:Item7 2022-01-01 2022-12-31 11106468 dpl-frs:Item7 2021-12-31 11106468 dpl-frs:Item7 2022-12-31 11106468 dpl-frs:CostSales dpl-frs:Item7 2022-01-01 2022-12-31 11106468 dpl-frs:CostSales dpl-frs:Item7 2021-12-31 11106468 dpl-frs:CostSales dpl-frs:Item7 2022-12-31 11106468 dpl-frs:DistributionCosts dpl-frs:Item7 2022-01-01 2022-12-31 11106468 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-01-01 2022-12-31 11106468 dpl-frs:Item8 2022-01-01 2022-12-31 11106468 dpl-frs:Item8 2021-12-31 11106468 dpl-frs:Item8 2022-12-31 11106468 dpl-frs:CostSales dpl-frs:Item8 2022-01-01 2022-12-31 11106468 dpl-frs:CostSales dpl-frs:Item8 2021-12-31 11106468 dpl-frs:CostSales dpl-frs:Item8 2022-12-31 11106468 dpl-frs:DistributionCosts dpl-frs:Item8 2022-01-01 2022-12-31 11106468 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-01-01 2022-12-31 11106468 dpl-frs:Item9 2022-01-01 2022-12-31 11106468 dpl-frs:Item9 2021-12-31 11106468 dpl-frs:Item9 2022-12-31 11106468 dpl-frs:CostSales dpl-frs:Item9 2022-01-01 2022-12-31 11106468 dpl-frs:CostSales dpl-frs:Item9 2021-12-31 11106468 dpl-frs:CostSales dpl-frs:Item9 2022-12-31 11106468 dpl-frs:DistributionCosts dpl-frs:Item9 2022-01-01 2022-12-31 11106468 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-01-01 2022-12-31 11106468 dpl-frs:Item10 2022-01-01 2022-12-31 11106468 dpl-frs:Item10 2021-12-31 11106468 dpl-frs:Item10 2022-12-31 11106468 dpl-frs:CostSales dpl-frs:Item10 2022-01-01 2022-12-31 11106468 dpl-frs:CostSales dpl-frs:Item10 2021-12-31 11106468 dpl-frs:CostSales dpl-frs:Item10 2022-12-31 11106468 dpl-frs:DistributionCosts dpl-frs:Item10 2022-01-01 2022-12-31 11106468 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-01-01 2022-12-31 11106468 dpl-frs:Item11 2022-01-01 2022-12-31 11106468 dpl-frs:Item11 2021-12-31 11106468 dpl-frs:Item11 2022-12-31 11106468 dpl-frs:CostSales dpl-frs:Item11 2022-01-01 2022-12-31 11106468 dpl-frs:CostSales dpl-frs:Item11 2021-12-31 11106468 dpl-frs:CostSales dpl-frs:Item11 2022-12-31 11106468 dpl-frs:DistributionCosts dpl-frs:Item11 2022-01-01 2022-12-31 11106468 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-01-01 2022-12-31 11106468 dpl-frs:Item12 2022-01-01 2022-12-31 11106468 dpl-frs:Item12 2021-12-31 11106468 dpl-frs:Item12 2022-12-31 11106468 dpl-frs:CostSales dpl-frs:Item12 2022-01-01 2022-12-31 11106468 dpl-frs:CostSales dpl-frs:Item12 2021-12-31 11106468 dpl-frs:CostSales dpl-frs:Item12 2022-12-31 11106468 dpl-frs:DistributionCosts dpl-frs:Item12 2022-01-01 2022-12-31 11106468 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-01-01 2022-12-31 11106468 1 2022-01-01 2022-12-31 11106468 frs-countries:EnglandWales 2022-01-01 2022-12-31
Registered number: 11106468
Abakas Services Limited
Unaudited Financial Statements
For The Year Ended 31 December 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2
Page 1
Balance Sheet
Registered number: 11106468
2023 2022
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 6,140 3,850
Cash at bank and in hand 6,150 38,315
12,290 42,165
Creditors: Amounts Falling Due Within One Year 5 (732 ) (6,095 )
NET CURRENT ASSETS (LIABILITIES) 11,558 36,070
TOTAL ASSETS LESS CURRENT LIABILITIES 11,558 36,070
NET ASSETS 11,558 36,070
CAPITAL AND RESERVES
Called up share capital 6 1 1
Profit and Loss Account 11,557 36,069
SHAREHOLDERS' FUNDS 11,558 36,070
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 her 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
Ms Sabina Akbar
Director
12/02/2024
The notes on page 2 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Abakas Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11106468 .
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 and includes value added taxes. Turnover includes revenue earned from the rendering of services.
2.3. Taxation
Income tax expense represents the sum of the tax currently payable.
The tax currently payable is based on taxable profit for the year. 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.

3. Average Number of Employees
Average number of employees, including directors, during the year was:
2023 2022
Office and administration 1 1
1 1
4. Debtors
2023 2022
£ £
Due within one year
Other debtors 6,140 3,850
6,140 3,850
5. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Corporation tax 75 6,087
Accruals and deferred income 657 8
732 6,095
6. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1 1
Page 2