Acorah Software Products - Accounts Production 14.3.260 false true 31 May 2022 1 June 2021 false 1 June 2022 31 May 2023 31 May 2023 04448955 G P Fourie iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04448955 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-05-31 04448955 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-05-31 04448955 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-05-31 04448955 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-05-31 04448955 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-06-01 2023-05-31 04448955 frs-core:AllSubsidiaries 2022-06-01 2023-05-31 04448955 frs-core:KeyManagementPersonnel 2022-06-01 2023-05-31 04448955 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-06-01 2023-05-31 04448955 frs-core:OtherRelatedParties 2022-06-01 2023-05-31 04448955 2022-05-31 04448955 2023-05-31 04448955 2022-06-01 2023-05-31 04448955 frs-core:CurrentFinancialInstruments 2023-05-31 04448955 frs-core:CurrentFinancialInstruments 2022-06-01 2023-05-31 04448955 frs-core:Non-currentFinancialInstruments 2023-05-31 04448955 frs-core:Non-currentFinancialInstruments 2022-06-01 2023-05-31 04448955 frs-core:CurrentFinancialInstruments 2022-06-01 2023-05-31 04448955 frs-core:CurrentFinancialInstruments 2023-05-31 04448955 frs-core:AfterOneYear 2022-06-01 2023-05-31 04448955 frs-core:BetweenOneFiveYears 2022-06-01 2023-05-31 04448955 frs-core:BetweenOneFiveYears 2023-05-31 04448955 frs-core:ComputerEquipment 2023-05-31 04448955 frs-core:ComputerEquipment 2022-06-01 2023-05-31 04448955 frs-core:ComputerEquipment 2022-05-31 04448955 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-05-31 04448955 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-06-01 2023-05-31 04448955 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-05-31 04448955 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-05-31 04448955 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-06-01 2023-05-31 04448955 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-05-31 04448955 frs-core:FurnitureFittings 2023-05-31 04448955 frs-core:FurnitureFittings 2022-06-01 2023-05-31 04448955 frs-core:FurnitureFittings 2022-05-31 04448955 frs-core:NetGoodwill 2023-05-31 04448955 frs-core:NetGoodwill 2022-06-01 2023-05-31 04448955 frs-core:NetGoodwill 2022-05-31 04448955 frs-core:InvestmentPropertyIncludedWithinPPE 2023-05-31 04448955 frs-core:InvestmentPropertyIncludedWithinPPE 2022-06-01 2023-05-31 04448955 frs-core:InvestmentPropertyIncludedWithinPPE 2022-05-31 04448955 frs-core:LandBuildings 2023-05-31 04448955 frs-core:LandBuildings 2022-06-01 2023-05-31 04448955 frs-core:LandBuildings 2022-05-31 04448955 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-05-31 04448955 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-06-01 2023-05-31 04448955 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-05-31 04448955 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-05-31 04448955 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-06-01 2023-05-31 04448955 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-05-31 04448955 frs-core:MoreThanFiveYears 2022-06-01 2023-05-31 04448955 frs-core:MoreThanFiveYears 2023-05-31 04448955 frs-core:MotorVehicles 2023-05-31 04448955 frs-core:MotorVehicles 2022-06-01 2023-05-31 04448955 frs-core:MotorVehicles 2022-05-31 04448955 frs-core:OtherResidualIntangibleAssets 2023-05-31 04448955 frs-core:OtherResidualIntangibleAssets 2022-06-01 2023-05-31 04448955 frs-core:OtherResidualIntangibleAssets 2022-05-31 04448955 frs-core:PlantMachinery 2023-05-31 04448955 frs-core:PlantMachinery 2022-06-01 2023-05-31 04448955 frs-core:PlantMachinery 2022-05-31 04448955 frs-core:Secured 2023-05-31 04448955 frs-core:Unsecured 2023-05-31 04448955 frs-core:WithinOneYear 2022-06-01 2023-05-31 04448955 frs-core:WithinOneYear 2023-05-31 04448955 frs-core:CapitalRedemptionReserve 2022-06-01 2023-05-31 04448955 frs-core:CapitalRedemptionReserve 2022-05-31 04448955 frs-core:CapitalRedemptionReserve 2023-05-31 04448955 frs-core:OtherReservesSubtotal 2022-06-01 2023-05-31 04448955 frs-core:OtherReservesSubtotal 2022-05-31 04448955 frs-core:OtherReservesSubtotal 2023-05-31 04448955 frs-core:RevaluationReserve 2022-06-01 2023-05-31 04448955 frs-core:RevaluationReserve 2022-05-31 04448955 frs-core:RevaluationReserve 2023-05-31 04448955 frs-core:SharePremium 2022-06-01 2023-05-31 04448955 frs-core:SharePremium 2022-05-31 04448955 frs-core:SharePremium 2023-05-31 04448955 frs-core:ShareCapital 2022-06-01 2023-05-31 04448955 frs-core:ShareCapital 2022-05-31 04448955 frs-core:ShareCapital 2023-05-31 04448955 frs-core:RetainedEarningsAccumulatedLosses 2022-06-01 2023-05-31 04448955 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-05-31 04448955 frs-core:RetainedEarningsAccumulatedLosses 2023-05-31 04448955 frs-core:RetainedEarningsAccumulatedLosses 2022-05-31 04448955 frs-core:RetainedEarningsAccumulatedLosses 2023-05-31 04448955 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-05-31 04448955 frs-countries:UnitedKingdom 2022-06-01 2023-05-31 04448955 frs-countries:Europe 2022-06-01 2023-05-31 04448955 frs-countries:NorthAmerica 2022-06-01 2023-05-31 04448955 frs-countries:SouthAmerica 2022-06-01 2023-05-31 04448955 frs-countries:Asia 2022-06-01 2023-05-31 04448955 frs-countries:RestWorldOutsideUK 2022-06-01 2023-05-31 04448955 frs-bus:HighestPaidDirector 2022-06-01 2023-05-31 04448955 frs-bus:PrivateLimitedCompanyLtd 2022-06-01 2023-05-31 04448955 frs-bus:CompanyLimitedByGuarantee 2022-06-01 2023-05-31 04448955 frs-bus:LimitedLiabilityPartnershipLLP 2022-06-01 2023-05-31 04448955 frs-bus:LimitedLiabilityPartnershipsSORP 2022-06-01 2023-05-31 04448955 frs-bus:FullAccounts 2022-06-01 2023-05-31 04448955 frs-bus:FilletedAccounts 2022-06-01 2023-05-31 04448955 frs-bus:AbridgedAccounts 2022-06-01 2023-05-31 04448955 frs-bus:FRS102 2022-06-01 2023-05-31 04448955 frs-bus:MediumEntities 2022-06-01 2023-05-31 04448955 frs-bus:SmallEntities 2022-06-01 2023-05-31 04448955 frs-bus:EntityHasNeverTraded 2022-06-01 2023-05-31 04448955 frs-bus:EntityNoLongerTradingButTradedInPast 2022-06-01 2023-05-31 04448955 frs-bus:Audited 2022-06-01 2023-05-31 04448955 frs-bus:AuditExempt-NoAccountantsReport 2022-06-01 2023-05-31 04448955 frs-bus:AuditExemptWithAccountantsReport 2022-06-01 2023-05-31 04448955 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-06-01 2023-05-31 04448955 frs-bus:LargeCompaniesRegimeForAccounts 2022-06-01 2023-05-31 04448955 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-06-01 2023-05-31 04448955 frs-bus:SmallCompaniesRegimeForAccounts 2022-06-01 2023-05-31 04448955 frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-06-01 2023-05-31 04448955 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-06-01 2023-05-31 04448955 frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-06-01 2023-05-31 04448955 frs-bus:OrdinaryShareClass1 2022-06-01 2023-05-31 04448955 frs-bus:OrdinaryShareClass1 2022-05-31 04448955 frs-bus:OrdinaryShareClass1 2023-05-31 04448955 frs-bus:OrdinaryShareClass2 2022-06-01 2023-05-31 04448955 frs-bus:OrdinaryShareClass2 2022-05-31 04448955 frs-bus:OrdinaryShareClass2 2023-05-31 04448955 frs-bus:OrdinaryShareClass3 2022-06-01 2023-05-31 04448955 frs-bus:OrdinaryShareClass3 2022-05-31 04448955 frs-bus:OrdinaryShareClass3 2023-05-31 04448955 frs-bus:OrdinaryShareClass4 2022-06-01 2023-05-31 04448955 frs-bus:OrdinaryShareClass4 2022-05-31 04448955 frs-bus:OrdinaryShareClass4 2023-05-31 04448955 frs-bus:OrdinaryShareClass5 2022-06-01 2023-05-31 04448955 frs-bus:OrdinaryShareClass5 2022-05-31 04448955 frs-bus:OrdinaryShareClass5 2023-05-31 04448955 frs-bus:PreferenceShareClass1 2022-06-01 2023-05-31 04448955 frs-bus:PreferenceShareClass1 2022-05-31 04448955 frs-bus:PreferenceShareClass1 2023-05-31 04448955 frs-bus:PreferenceShareClass2 2022-06-01 2023-05-31 04448955 frs-bus:PreferenceShareClass2 2022-05-31 04448955 frs-bus:PreferenceShareClass2 2023-05-31 04448955 frs-bus:PreferenceShareClass3 2022-06-01 2023-05-31 04448955 frs-bus:PreferenceShareClass3 2022-05-31 04448955 frs-bus:PreferenceShareClass3 2023-05-31 04448955 frs-bus:PreferenceShareClass4 2022-06-01 2023-05-31 04448955 frs-bus:PreferenceShareClass4 2022-05-31 04448955 frs-bus:PreferenceShareClass4 2023-05-31 04448955 frs-bus:PreferenceShareClass5 2022-06-01 2023-05-31 04448955 frs-bus:PreferenceShareClass5 2022-05-31 04448955 frs-bus:PreferenceShareClass5 2023-05-31 04448955 1 2022-06-01 2023-05-31 04448955 1 2023-05-31 04448955 1 2022-06-01 2023-05-31 04448955 frs-core:LeasedAssets 2022-06-01 2023-05-31 04448955 frs-core:OwnedAssets 2022-06-01 2023-05-31 04448955 frs-core:CurrencyRisk 2022-06-01 2023-05-31 04448955 frs-core:MarketRisk 2022-06-01 2023-05-31 04448955 frs-core:InterestRateRisk 2022-06-01 2023-05-31 04448955 frs-core:DeferredTaxation 2022-06-01 2023-05-31 04448955 frs-core:DeferredTaxation 2022-05-31 04448955 frs-core:DeferredTaxation 2023-05-31 04448955 frs-core:OtherProvisionsContingentLiabilities 2022-06-01 2023-05-31 04448955 frs-core:OtherProvisionsContingentLiabilities 2022-05-31 04448955 frs-core:OtherProvisionsContingentLiabilities 2023-05-31 04448955 frs-core:ProvisionsDeferredTax 2023-05-31 04448955 frs-core:OtherDeferredTax 2023-05-31 04448955 frs-core:AcceleratedTaxDepreciationDeferredTax 2023-05-31 04448955 frs-core:TaxLossesCarry-forwardsDeferredTax 2023-05-31 04448955 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-05-31 04448955 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-06-01 2023-05-31 04448955 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-05-31 04448955 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-05-31 04448955 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-06-01 2023-05-31 04448955 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-05-31 04448955 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-05-31 04448955 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-06-01 2023-05-31 04448955 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-05-31 04448955 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-05-31 04448955 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-05-31 04448955 frs-core:RevaluationInvestmentPropertyDeferredTax 2023-05-31 04448955 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-05-31 04448955 frs-core:OtherPost-employmentBenefitsDeferredTax 2023-05-31 04448955 frs-core:Share-basedPaymentsDeferredTax 2023-05-31 04448955 frs-core:TaxCreditsDeferredTax 2023-05-31 04448955 frs-core:CostValuation 2022-05-31 04448955 frs-core:AdditionsToInvestments 2023-05-31 04448955 frs-core:DisposalsRepaymentsInvestments 2023-05-31 04448955 frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-05-31 04448955 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-05-31 04448955 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-05-31 04448955 frs-core:OtherIncreaseDecreaseInInvestments 2023-05-31 04448955 frs-core:CostValuation 2023-05-31 04448955 frs-core:ProvisionsForImpairmentInvestments 2022-05-31 04448955 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-05-31 04448955 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-05-31 04448955 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-05-31 04448955 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-05-31 04448955 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-05-31 04448955 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-05-31 04448955 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-05-31 04448955 frs-core:ProvisionsForImpairmentInvestments 2023-05-31 04448955 frs-core:ListedExchangeTraded 2023-05-31 04448955 frs-core:ListedExchangeTraded 2022-05-31 04448955 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-05-31 04448955 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-05-31 04448955 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-05-31 04448955 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-05-31 04448955 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-05-31 04448955 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-05-31 04448955 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-05-31 04448955 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-05-31 04448955 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-05-31 04448955 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-05-31 04448955 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-05-31 04448955 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-05-31 04448955 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-05-31 04448955 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-05-31 04448955 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-05-31 04448955 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-05-31 04448955 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-05-31 04448955 frs-core:UnlistedNon-exchangeTraded 2023-05-31 04448955 frs-core:UnlistedNon-exchangeTraded 2022-05-31 04448955 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-05-31 04448955 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-31 04448955 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-31 04448955 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-31 04448955 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-31 04448955 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-31 04448955 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-31 04448955 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-05-31 04448955 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 04448955 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-31 04448955 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-31 04448955 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-31 04448955 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-31 04448955 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-05-31 04448955 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-31 04448955 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-31 04448955 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-31 04448955 dpl-frs:CostSales 2022-06-01 2023-05-31 04448955 dpl-frs:CostSales 2022-05-31 04448955 dpl-frs:CostSales 2023-05-31 04448955 dpl-frs:DistributionCosts 2022-06-01 2023-05-31 04448955 dpl-frs:AdministrativeExpenses 2022-06-01 2023-05-31 04448955 frs-bus:Director1 2022-06-01 2023-05-31 04448955 frs-bus:Director1 2022-05-31 04448955 frs-bus:Director1 2023-05-31 04448955 1 2022-06-01 2023-05-31 04448955 frs-core:CurrentFinancialInstruments 1 2023-05-31 04448955 frs-core:Non-currentFinancialInstruments 1 2023-05-31 04448955 2 2022-06-01 2023-05-31 04448955 frs-core:CurrentFinancialInstruments 2 2023-05-31 04448955 frs-core:Non-currentFinancialInstruments 2 2023-05-31 04448955 3 2022-06-01 2023-05-31 04448955 frs-core:CurrentFinancialInstruments 3 2023-05-31 04448955 frs-core:Non-currentFinancialInstruments 3 2023-05-31 04448955 4 2022-06-01 2023-05-31 04448955 frs-core:CurrentFinancialInstruments 4 2023-05-31 04448955 frs-core:Non-currentFinancialInstruments 4 2023-05-31 04448955 5 2022-06-01 2023-05-31 04448955 frs-core:CurrentFinancialInstruments 5 2023-05-31 04448955 frs-core:Non-currentFinancialInstruments 5 2023-05-31 04448955 6 2022-06-01 2023-05-31 04448955 frs-core:CurrentFinancialInstruments 6 2023-05-31 04448955 frs-core:Non-currentFinancialInstruments 6 2023-05-31 04448955 7 2022-06-01 2023-05-31 04448955 frs-core:CurrentFinancialInstruments 7 2023-05-31 04448955 frs-core:Non-currentFinancialInstruments 7 2023-05-31 04448955 8 2022-06-01 2023-05-31 04448955 frs-core:CurrentFinancialInstruments 8 2023-05-31 04448955 frs-core:Non-currentFinancialInstruments 8 2023-05-31 04448955 9 2022-06-01 2023-05-31 04448955 frs-core:CurrentFinancialInstruments 9 2023-05-31 04448955 frs-core:Non-currentFinancialInstruments 9 2023-05-31 04448955 10 2022-06-01 2023-05-31 04448955 frs-core:CurrentFinancialInstruments 10 2023-05-31 04448955 frs-core:Non-currentFinancialInstruments 10 2023-05-31 04448955 11 2022-06-01 2023-05-31 04448955 frs-core:CurrentFinancialInstruments 11 2023-05-31 04448955 frs-core:Non-currentFinancialInstruments 11 2023-05-31 04448955 12 2022-06-01 2023-05-31 04448955 frs-core:CurrentFinancialInstruments 12 2023-05-31 04448955 frs-core:Non-currentFinancialInstruments 12 2023-05-31 04448955 13 2022-06-01 2023-05-31 04448955 frs-core:CurrentFinancialInstruments 13 2023-05-31 04448955 frs-core:Non-currentFinancialInstruments 13 2023-05-31 04448955 14 2022-06-01 2023-05-31 04448955 frs-core:CurrentFinancialInstruments 14 2023-05-31 04448955 frs-core:Non-currentFinancialInstruments 14 2023-05-31 04448955 15 2022-06-01 2023-05-31 04448955 frs-core:CurrentFinancialInstruments 15 2023-05-31 04448955 frs-core:Non-currentFinancialInstruments 15 2023-05-31 04448955 16 2022-06-01 2023-05-31 04448955 frs-core:CurrentFinancialInstruments 16 2023-05-31 04448955 frs-core:Non-currentFinancialInstruments 16 2023-05-31 04448955 17 2022-06-01 2023-05-31 04448955 frs-core:CurrentFinancialInstruments 17 2023-05-31 04448955 frs-core:Non-currentFinancialInstruments 17 2023-05-31 04448955 18 2022-06-01 2023-05-31 04448955 frs-core:CurrentFinancialInstruments 18 2023-05-31 04448955 frs-core:Non-currentFinancialInstruments 18 2023-05-31 04448955 19 2022-06-01 2023-05-31 04448955 frs-core:CurrentFinancialInstruments 19 2023-05-31 04448955 frs-core:Non-currentFinancialInstruments 19 2023-05-31 04448955 20 2022-06-01 2023-05-31 04448955 frs-core:CurrentFinancialInstruments 20 2023-05-31 04448955 frs-core:Non-currentFinancialInstruments 20 2023-05-31 04448955 dpl-frs:Item1 2022-06-01 2023-05-31 04448955 dpl-frs:Item1 2022-05-31 04448955 dpl-frs:Item1 2023-05-31 04448955 dpl-frs:CostSales dpl-frs:Item1 2022-06-01 2023-05-31 04448955 dpl-frs:CostSales dpl-frs:Item1 2022-05-31 04448955 dpl-frs:CostSales dpl-frs:Item1 2023-05-31 04448955 dpl-frs:DistributionCosts dpl-frs:Item1 2022-06-01 2023-05-31 04448955 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-06-01 2023-05-31 04448955 dpl-frs:Item2 2022-06-01 2023-05-31 04448955 dpl-frs:Item2 2022-05-31 04448955 dpl-frs:Item2 2023-05-31 04448955 dpl-frs:CostSales dpl-frs:Item2 2022-06-01 2023-05-31 04448955 dpl-frs:CostSales dpl-frs:Item2 2022-05-31 04448955 dpl-frs:CostSales dpl-frs:Item2 2023-05-31 04448955 dpl-frs:DistributionCosts dpl-frs:Item2 2022-06-01 2023-05-31 04448955 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-06-01 2023-05-31 04448955 dpl-frs:Item3 2022-06-01 2023-05-31 04448955 dpl-frs:Item3 2022-05-31 04448955 dpl-frs:Item3 2023-05-31 04448955 dpl-frs:CostSales dpl-frs:Item3 2022-06-01 2023-05-31 04448955 dpl-frs:CostSales dpl-frs:Item3 2022-05-31 04448955 dpl-frs:CostSales dpl-frs:Item3 2023-05-31 04448955 dpl-frs:DistributionCosts dpl-frs:Item3 2022-06-01 2023-05-31 04448955 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-06-01 2023-05-31 04448955 dpl-frs:Item4 2022-06-01 2023-05-31 04448955 dpl-frs:Item4 2022-05-31 04448955 dpl-frs:Item4 2023-05-31 04448955 dpl-frs:CostSales dpl-frs:Item4 2022-06-01 2023-05-31 04448955 dpl-frs:CostSales dpl-frs:Item4 2022-05-31 04448955 dpl-frs:CostSales dpl-frs:Item4 2023-05-31 04448955 dpl-frs:DistributionCosts dpl-frs:Item4 2022-06-01 2023-05-31 04448955 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-06-01 2023-05-31 04448955 dpl-frs:Item5 2022-06-01 2023-05-31 04448955 dpl-frs:Item5 2022-05-31 04448955 dpl-frs:Item5 2023-05-31 04448955 dpl-frs:CostSales dpl-frs:Item5 2022-06-01 2023-05-31 04448955 dpl-frs:CostSales dpl-frs:Item5 2022-05-31 04448955 dpl-frs:CostSales dpl-frs:Item5 2023-05-31 04448955 dpl-frs:DistributionCosts dpl-frs:Item5 2022-06-01 2023-05-31 04448955 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-06-01 2023-05-31 04448955 dpl-frs:Item6 2022-06-01 2023-05-31 04448955 dpl-frs:Item6 2022-05-31 04448955 dpl-frs:Item6 2023-05-31 04448955 dpl-frs:CostSales dpl-frs:Item6 2022-06-01 2023-05-31 04448955 dpl-frs:CostSales dpl-frs:Item6 2022-05-31 04448955 dpl-frs:CostSales dpl-frs:Item6 2023-05-31 04448955 dpl-frs:DistributionCosts dpl-frs:Item6 2022-06-01 2023-05-31 04448955 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-06-01 2023-05-31 04448955 dpl-frs:Item7 2022-06-01 2023-05-31 04448955 dpl-frs:Item7 2022-05-31 04448955 dpl-frs:Item7 2023-05-31 04448955 dpl-frs:CostSales dpl-frs:Item7 2022-06-01 2023-05-31 04448955 dpl-frs:CostSales dpl-frs:Item7 2022-05-31 04448955 dpl-frs:CostSales dpl-frs:Item7 2023-05-31 04448955 dpl-frs:DistributionCosts dpl-frs:Item7 2022-06-01 2023-05-31 04448955 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-06-01 2023-05-31 04448955 dpl-frs:Item8 2022-06-01 2023-05-31 04448955 dpl-frs:Item8 2022-05-31 04448955 dpl-frs:Item8 2023-05-31 04448955 dpl-frs:CostSales dpl-frs:Item8 2022-06-01 2023-05-31 04448955 dpl-frs:CostSales dpl-frs:Item8 2022-05-31 04448955 dpl-frs:CostSales dpl-frs:Item8 2023-05-31 04448955 dpl-frs:DistributionCosts dpl-frs:Item8 2022-06-01 2023-05-31 04448955 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-06-01 2023-05-31 04448955 dpl-frs:Item9 2022-06-01 2023-05-31 04448955 dpl-frs:Item9 2022-05-31 04448955 dpl-frs:Item9 2023-05-31 04448955 dpl-frs:CostSales dpl-frs:Item9 2022-06-01 2023-05-31 04448955 dpl-frs:CostSales dpl-frs:Item9 2022-05-31 04448955 dpl-frs:CostSales dpl-frs:Item9 2023-05-31 04448955 dpl-frs:DistributionCosts dpl-frs:Item9 2022-06-01 2023-05-31 04448955 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-06-01 2023-05-31 04448955 dpl-frs:Item10 2022-06-01 2023-05-31 04448955 dpl-frs:Item10 2022-05-31 04448955 dpl-frs:Item10 2023-05-31 04448955 dpl-frs:CostSales dpl-frs:Item10 2022-06-01 2023-05-31 04448955 dpl-frs:CostSales dpl-frs:Item10 2022-05-31 04448955 dpl-frs:CostSales dpl-frs:Item10 2023-05-31 04448955 dpl-frs:DistributionCosts dpl-frs:Item10 2022-06-01 2023-05-31 04448955 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-06-01 2023-05-31 04448955 dpl-frs:Item11 2022-06-01 2023-05-31 04448955 dpl-frs:Item11 2022-05-31 04448955 dpl-frs:Item11 2023-05-31 04448955 dpl-frs:CostSales dpl-frs:Item11 2022-06-01 2023-05-31 04448955 dpl-frs:CostSales dpl-frs:Item11 2022-05-31 04448955 dpl-frs:CostSales dpl-frs:Item11 2023-05-31 04448955 dpl-frs:DistributionCosts dpl-frs:Item11 2022-06-01 2023-05-31 04448955 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-06-01 2023-05-31 04448955 dpl-frs:Item12 2022-06-01 2023-05-31 04448955 dpl-frs:Item12 2022-05-31 04448955 dpl-frs:Item12 2023-05-31 04448955 dpl-frs:CostSales dpl-frs:Item12 2022-06-01 2023-05-31 04448955 dpl-frs:CostSales dpl-frs:Item12 2022-05-31 04448955 dpl-frs:CostSales dpl-frs:Item12 2023-05-31 04448955 dpl-frs:DistributionCosts dpl-frs:Item12 2022-06-01 2023-05-31 04448955 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-06-01 2023-05-31 04448955 1 2022-06-01 2023-05-31 04448955 frs-countries:EnglandWales 2022-06-01 2023-05-31 04448955 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-05-31 04448955 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-05-31 04448955 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-05-31 04448955 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-05-31 04448955 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-06-01 2022-05-31 04448955 frs-core:AllSubsidiaries 2021-06-01 2022-05-31 04448955 frs-core:KeyManagementPersonnel 2021-06-01 2022-05-31 04448955 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-06-01 2022-05-31 04448955 frs-core:OtherRelatedParties 2021-06-01 2022-05-31 04448955 2021-05-31 04448955 2022-05-31 04448955 2021-06-01 2022-05-31 04448955 frs-core:CurrentFinancialInstruments 2022-05-31 04448955 frs-core:CurrentFinancialInstruments 2021-06-01 2022-05-31 04448955 frs-core:Non-currentFinancialInstruments 2022-05-31 04448955 frs-core:Non-currentFinancialInstruments 2021-06-01 2022-05-31 04448955 frs-core:CurrentFinancialInstruments 2021-06-01 2022-05-31 04448955 frs-core:CurrentFinancialInstruments 2022-05-31 04448955 frs-core:AfterOneYear 2021-06-01 2022-05-31 04448955 frs-core:BetweenOneFiveYears 2021-06-01 2022-05-31 04448955 frs-core:BetweenOneFiveYears 2022-05-31 04448955 frs-core:ComputerEquipment 2022-05-31 04448955 frs-core:ComputerEquipment 2021-06-01 2022-05-31 04448955 frs-core:ComputerEquipment 2021-05-31 04448955 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-05-31 04448955 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-06-01 2022-05-31 04448955 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-05-31 04448955 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-05-31 04448955 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-06-01 2022-05-31 04448955 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-05-31 04448955 frs-core:FurnitureFittings 2022-05-31 04448955 frs-core:FurnitureFittings 2021-06-01 2022-05-31 04448955 frs-core:FurnitureFittings 2021-05-31 04448955 frs-core:NetGoodwill 2022-05-31 04448955 frs-core:NetGoodwill 2021-06-01 2022-05-31 04448955 frs-core:NetGoodwill 2021-05-31 04448955 frs-core:InvestmentPropertyIncludedWithinPPE 2022-05-31 04448955 frs-core:InvestmentPropertyIncludedWithinPPE 2021-06-01 2022-05-31 04448955 frs-core:InvestmentPropertyIncludedWithinPPE 2021-05-31 04448955 frs-core:LandBuildings 2022-05-31 04448955 frs-core:LandBuildings 2021-06-01 2022-05-31 04448955 frs-core:LandBuildings 2021-05-31 04448955 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-05-31 04448955 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-06-01 2022-05-31 04448955 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-05-31 04448955 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-05-31 04448955 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-06-01 2022-05-31 04448955 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-05-31 04448955 frs-core:MoreThanFiveYears 2021-06-01 2022-05-31 04448955 frs-core:MoreThanFiveYears 2022-05-31 04448955 frs-core:MotorVehicles 2022-05-31 04448955 frs-core:MotorVehicles 2021-06-01 2022-05-31 04448955 frs-core:MotorVehicles 2021-05-31 04448955 frs-core:OtherResidualIntangibleAssets 2022-05-31 04448955 frs-core:OtherResidualIntangibleAssets 2021-06-01 2022-05-31 04448955 frs-core:OtherResidualIntangibleAssets 2021-05-31 04448955 frs-core:PlantMachinery 2022-05-31 04448955 frs-core:PlantMachinery 2021-06-01 2022-05-31 04448955 frs-core:PlantMachinery 2021-05-31 04448955 frs-core:Secured 2022-05-31 04448955 frs-core:Unsecured 2022-05-31 04448955 frs-core:WithinOneYear 2021-06-01 2022-05-31 04448955 frs-core:WithinOneYear 2022-05-31 04448955 frs-core:CapitalRedemptionReserve 2021-06-01 2022-05-31 04448955 frs-core:CapitalRedemptionReserve 2021-05-31 04448955 frs-core:CapitalRedemptionReserve 2022-05-31 04448955 frs-core:OtherReservesSubtotal 2021-06-01 2022-05-31 04448955 frs-core:OtherReservesSubtotal 2021-05-31 04448955 frs-core:OtherReservesSubtotal 2022-05-31 04448955 frs-core:RevaluationReserve 2021-06-01 2022-05-31 04448955 frs-core:RevaluationReserve 2021-05-31 04448955 frs-core:RevaluationReserve 2022-05-31 04448955 frs-core:SharePremium 2021-06-01 2022-05-31 04448955 frs-core:SharePremium 2021-05-31 04448955 frs-core:SharePremium 2022-05-31 04448955 frs-core:ShareCapital 2021-06-01 2022-05-31 04448955 frs-core:ShareCapital 2021-05-31 04448955 frs-core:ShareCapital 2022-05-31 04448955 frs-core:RetainedEarningsAccumulatedLosses 2021-06-01 2022-05-31 04448955 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-05-31 04448955 frs-core:RetainedEarningsAccumulatedLosses 2022-05-31 04448955 frs-core:RetainedEarningsAccumulatedLosses 2021-05-31 04448955 frs-core:RetainedEarningsAccumulatedLosses 2022-05-31 04448955 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-05-31 04448955 frs-countries:UnitedKingdom 2021-06-01 2022-05-31 04448955 frs-countries:Europe 2021-06-01 2022-05-31 04448955 frs-countries:NorthAmerica 2021-06-01 2022-05-31 04448955 frs-countries:SouthAmerica 2021-06-01 2022-05-31 04448955 frs-countries:Asia 2021-06-01 2022-05-31 04448955 frs-countries:RestWorldOutsideUK 2021-06-01 2022-05-31 04448955 frs-bus:HighestPaidDirector 2021-06-01 2022-05-31 04448955 frs-bus:PrivateLimitedCompanyLtd 2021-06-01 2022-05-31 04448955 frs-bus:CompanyLimitedByGuarantee 2021-06-01 2022-05-31 04448955 frs-bus:LimitedLiabilityPartnershipLLP 2021-06-01 2022-05-31 04448955 frs-bus:LimitedLiabilityPartnershipsSORP 2021-06-01 2022-05-31 04448955 frs-bus:FullAccounts 2021-06-01 2022-05-31 04448955 frs-bus:FilletedAccounts 2021-06-01 2022-05-31 04448955 frs-bus:AbridgedAccounts 2021-06-01 2022-05-31 04448955 frs-bus:FRS102 2021-06-01 2022-05-31 04448955 frs-bus:MediumEntities 2021-06-01 2022-05-31 04448955 frs-bus:SmallEntities 2021-06-01 2022-05-31 04448955 frs-bus:EntityHasNeverTraded 2021-06-01 2022-05-31 04448955 frs-bus:EntityNoLongerTradingButTradedInPast 2021-06-01 2022-05-31 04448955 frs-bus:Audited 2021-06-01 2022-05-31 04448955 frs-bus:AuditExempt-NoAccountantsReport 2021-06-01 2022-05-31 04448955 frs-bus:AuditExemptWithAccountantsReport 2021-06-01 2022-05-31 04448955 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-06-01 2022-05-31 04448955 frs-bus:LargeCompaniesRegimeForAccounts 2021-06-01 2022-05-31 04448955 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-06-01 2022-05-31 04448955 frs-bus:SmallCompaniesRegimeForAccounts 2021-06-01 2022-05-31 04448955 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-06-01 2022-05-31 04448955 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-06-01 2022-05-31 04448955 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-06-01 2022-05-31 04448955 frs-bus:OrdinaryShareClass1 2021-06-01 2022-05-31 04448955 frs-bus:OrdinaryShareClass1 2021-05-31 04448955 frs-bus:OrdinaryShareClass1 2022-05-31 04448955 frs-bus:OrdinaryShareClass2 2021-06-01 2022-05-31 04448955 frs-bus:OrdinaryShareClass2 2021-05-31 04448955 frs-bus:OrdinaryShareClass2 2022-05-31 04448955 frs-bus:OrdinaryShareClass3 2021-06-01 2022-05-31 04448955 frs-bus:OrdinaryShareClass3 2021-05-31 04448955 frs-bus:OrdinaryShareClass3 2022-05-31 04448955 frs-bus:OrdinaryShareClass4 2021-06-01 2022-05-31 04448955 frs-bus:OrdinaryShareClass4 2021-05-31 04448955 frs-bus:OrdinaryShareClass4 2022-05-31 04448955 frs-bus:OrdinaryShareClass5 2021-06-01 2022-05-31 04448955 frs-bus:OrdinaryShareClass5 2021-05-31 04448955 frs-bus:OrdinaryShareClass5 2022-05-31 04448955 frs-bus:PreferenceShareClass1 2021-06-01 2022-05-31 04448955 frs-bus:PreferenceShareClass1 2021-05-31 04448955 frs-bus:PreferenceShareClass1 2022-05-31 04448955 frs-bus:PreferenceShareClass2 2021-06-01 2022-05-31 04448955 frs-bus:PreferenceShareClass2 2021-05-31 04448955 frs-bus:PreferenceShareClass2 2022-05-31 04448955 frs-bus:PreferenceShareClass3 2021-06-01 2022-05-31 04448955 frs-bus:PreferenceShareClass3 2021-05-31 04448955 frs-bus:PreferenceShareClass3 2022-05-31 04448955 frs-bus:PreferenceShareClass4 2021-06-01 2022-05-31 04448955 frs-bus:PreferenceShareClass4 2021-05-31 04448955 frs-bus:PreferenceShareClass4 2022-05-31 04448955 frs-bus:PreferenceShareClass5 2021-06-01 2022-05-31 04448955 frs-bus:PreferenceShareClass5 2021-05-31 04448955 frs-bus:PreferenceShareClass5 2022-05-31 04448955 1 2021-06-01 2022-05-31 04448955 1 2022-05-31 04448955 1 2021-06-01 2022-05-31 04448955 frs-core:LeasedAssets 2021-06-01 2022-05-31 04448955 frs-core:OwnedAssets 2021-06-01 2022-05-31 04448955 frs-core:CurrencyRisk 2021-06-01 2022-05-31 04448955 frs-core:MarketRisk 2021-06-01 2022-05-31 04448955 frs-core:InterestRateRisk 2021-06-01 2022-05-31 04448955 frs-core:DeferredTaxation 2021-06-01 2022-05-31 04448955 frs-core:DeferredTaxation 2021-05-31 04448955 frs-core:DeferredTaxation 2022-05-31 04448955 frs-core:OtherProvisionsContingentLiabilities 2021-06-01 2022-05-31 04448955 frs-core:OtherProvisionsContingentLiabilities 2021-05-31 04448955 frs-core:OtherProvisionsContingentLiabilities 2022-05-31 04448955 frs-core:ProvisionsDeferredTax 2022-05-31 04448955 frs-core:OtherDeferredTax 2022-05-31 04448955 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-05-31 04448955 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-05-31 04448955 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-05-31 04448955 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-06-01 2022-05-31 04448955 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-05-31 04448955 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-05-31 04448955 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-06-01 2022-05-31 04448955 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-05-31 04448955 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-05-31 04448955 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-06-01 2022-05-31 04448955 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-05-31 04448955 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-05-31 04448955 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-05-31 04448955 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-05-31 04448955 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-05-31 04448955 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-05-31 04448955 frs-core:Share-basedPaymentsDeferredTax 2022-05-31 04448955 frs-core:TaxCreditsDeferredTax 2022-05-31 04448955 frs-core:CostValuation 2021-05-31 04448955 frs-core:AdditionsToInvestments 2022-05-31 04448955 frs-core:DisposalsRepaymentsInvestments 2022-05-31 04448955 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-05-31 04448955 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-05-31 04448955 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-05-31 04448955 frs-core:OtherIncreaseDecreaseInInvestments 2022-05-31 04448955 frs-core:CostValuation 2022-05-31 04448955 frs-core:ProvisionsForImpairmentInvestments 2021-05-31 04448955 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-05-31 04448955 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-05-31 04448955 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-05-31 04448955 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-05-31 04448955 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-05-31 04448955 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-05-31 04448955 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-05-31 04448955 frs-core:ProvisionsForImpairmentInvestments 2022-05-31 04448955 frs-core:ListedExchangeTraded 2022-05-31 04448955 frs-core:ListedExchangeTraded 2021-05-31 04448955 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-05-31 04448955 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-05-31 04448955 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-05-31 04448955 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-05-31 04448955 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-05-31 04448955 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-05-31 04448955 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-05-31 04448955 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-05-31 04448955 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-05-31 04448955 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-05-31 04448955 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-05-31 04448955 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-05-31 04448955 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-05-31 04448955 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-05-31 04448955 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-05-31 04448955 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-05-31 04448955 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-05-31 04448955 frs-core:UnlistedNon-exchangeTraded 2022-05-31 04448955 frs-core:UnlistedNon-exchangeTraded 2021-05-31 04448955 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-05-31 04448955 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 04448955 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 04448955 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 04448955 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 04448955 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 04448955 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 04448955 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-05-31 04448955 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-05-31 04448955 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 04448955 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 04448955 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 04448955 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 04448955 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-05-31 04448955 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 04448955 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 04448955 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 04448955 dpl-frs:CostSales 2021-06-01 2022-05-31 04448955 dpl-frs:CostSales 2021-05-31 04448955 dpl-frs:CostSales 2022-05-31 04448955 dpl-frs:DistributionCosts 2021-06-01 2022-05-31 04448955 dpl-frs:AdministrativeExpenses 2021-06-01 2022-05-31 04448955 frs-bus:Director1 2021-06-01 2022-05-31 04448955 frs-bus:Director1 2021-05-31 04448955 frs-bus:Director1 2022-05-31 04448955 1 2021-06-01 2022-05-31 04448955 frs-core:CurrentFinancialInstruments 1 2022-05-31 04448955 frs-core:Non-currentFinancialInstruments 1 2022-05-31 04448955 2 2021-06-01 2022-05-31 04448955 frs-core:CurrentFinancialInstruments 2 2022-05-31 04448955 frs-core:Non-currentFinancialInstruments 2 2022-05-31 04448955 3 2021-06-01 2022-05-31 04448955 frs-core:CurrentFinancialInstruments 3 2022-05-31 04448955 frs-core:Non-currentFinancialInstruments 3 2022-05-31 04448955 4 2021-06-01 2022-05-31 04448955 frs-core:CurrentFinancialInstruments 4 2022-05-31 04448955 frs-core:Non-currentFinancialInstruments 4 2022-05-31 04448955 5 2021-06-01 2022-05-31 04448955 frs-core:CurrentFinancialInstruments 5 2022-05-31 04448955 frs-core:Non-currentFinancialInstruments 5 2022-05-31 04448955 6 2021-06-01 2022-05-31 04448955 frs-core:CurrentFinancialInstruments 6 2022-05-31 04448955 frs-core:Non-currentFinancialInstruments 6 2022-05-31 04448955 7 2021-06-01 2022-05-31 04448955 frs-core:CurrentFinancialInstruments 7 2022-05-31 04448955 frs-core:Non-currentFinancialInstruments 7 2022-05-31 04448955 8 2021-06-01 2022-05-31 04448955 frs-core:CurrentFinancialInstruments 8 2022-05-31 04448955 frs-core:Non-currentFinancialInstruments 8 2022-05-31 04448955 9 2021-06-01 2022-05-31 04448955 frs-core:CurrentFinancialInstruments 9 2022-05-31 04448955 frs-core:Non-currentFinancialInstruments 9 2022-05-31 04448955 10 2021-06-01 2022-05-31 04448955 frs-core:CurrentFinancialInstruments 10 2022-05-31 04448955 frs-core:Non-currentFinancialInstruments 10 2022-05-31 04448955 11 2021-06-01 2022-05-31 04448955 frs-core:CurrentFinancialInstruments 11 2022-05-31 04448955 frs-core:Non-currentFinancialInstruments 11 2022-05-31 04448955 12 2021-06-01 2022-05-31 04448955 frs-core:CurrentFinancialInstruments 12 2022-05-31 04448955 frs-core:Non-currentFinancialInstruments 12 2022-05-31 04448955 13 2021-06-01 2022-05-31 04448955 frs-core:CurrentFinancialInstruments 13 2022-05-31 04448955 frs-core:Non-currentFinancialInstruments 13 2022-05-31 04448955 14 2021-06-01 2022-05-31 04448955 frs-core:CurrentFinancialInstruments 14 2022-05-31 04448955 frs-core:Non-currentFinancialInstruments 14 2022-05-31 04448955 15 2021-06-01 2022-05-31 04448955 frs-core:CurrentFinancialInstruments 15 2022-05-31 04448955 frs-core:Non-currentFinancialInstruments 15 2022-05-31 04448955 16 2021-06-01 2022-05-31 04448955 frs-core:CurrentFinancialInstruments 16 2022-05-31 04448955 frs-core:Non-currentFinancialInstruments 16 2022-05-31 04448955 17 2021-06-01 2022-05-31 04448955 frs-core:CurrentFinancialInstruments 17 2022-05-31 04448955 frs-core:Non-currentFinancialInstruments 17 2022-05-31 04448955 18 2021-06-01 2022-05-31 04448955 frs-core:CurrentFinancialInstruments 18 2022-05-31 04448955 frs-core:Non-currentFinancialInstruments 18 2022-05-31 04448955 19 2021-06-01 2022-05-31 04448955 frs-core:CurrentFinancialInstruments 19 2022-05-31 04448955 frs-core:Non-currentFinancialInstruments 19 2022-05-31 04448955 20 2021-06-01 2022-05-31 04448955 frs-core:CurrentFinancialInstruments 20 2022-05-31 04448955 frs-core:Non-currentFinancialInstruments 20 2022-05-31 04448955 dpl-frs:Item1 2021-06-01 2022-05-31 04448955 dpl-frs:Item1 2021-05-31 04448955 dpl-frs:Item1 2022-05-31 04448955 dpl-frs:CostSales dpl-frs:Item1 2021-06-01 2022-05-31 04448955 dpl-frs:CostSales dpl-frs:Item1 2021-05-31 04448955 dpl-frs:CostSales dpl-frs:Item1 2022-05-31 04448955 dpl-frs:DistributionCosts dpl-frs:Item1 2021-06-01 2022-05-31 04448955 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-06-01 2022-05-31 04448955 dpl-frs:Item2 2021-06-01 2022-05-31 04448955 dpl-frs:Item2 2021-05-31 04448955 dpl-frs:Item2 2022-05-31 04448955 dpl-frs:CostSales dpl-frs:Item2 2021-06-01 2022-05-31 04448955 dpl-frs:CostSales dpl-frs:Item2 2021-05-31 04448955 dpl-frs:CostSales dpl-frs:Item2 2022-05-31 04448955 dpl-frs:DistributionCosts dpl-frs:Item2 2021-06-01 2022-05-31 04448955 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-06-01 2022-05-31 04448955 dpl-frs:Item3 2021-06-01 2022-05-31 04448955 dpl-frs:Item3 2021-05-31 04448955 dpl-frs:Item3 2022-05-31 04448955 dpl-frs:CostSales dpl-frs:Item3 2021-06-01 2022-05-31 04448955 dpl-frs:CostSales dpl-frs:Item3 2021-05-31 04448955 dpl-frs:CostSales dpl-frs:Item3 2022-05-31 04448955 dpl-frs:DistributionCosts dpl-frs:Item3 2021-06-01 2022-05-31 04448955 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-06-01 2022-05-31 04448955 dpl-frs:Item4 2021-06-01 2022-05-31 04448955 dpl-frs:Item4 2021-05-31 04448955 dpl-frs:Item4 2022-05-31 04448955 dpl-frs:CostSales dpl-frs:Item4 2021-06-01 2022-05-31 04448955 dpl-frs:CostSales dpl-frs:Item4 2021-05-31 04448955 dpl-frs:CostSales dpl-frs:Item4 2022-05-31 04448955 dpl-frs:DistributionCosts dpl-frs:Item4 2021-06-01 2022-05-31 04448955 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-06-01 2022-05-31 04448955 dpl-frs:Item5 2021-06-01 2022-05-31 04448955 dpl-frs:Item5 2021-05-31 04448955 dpl-frs:Item5 2022-05-31 04448955 dpl-frs:CostSales dpl-frs:Item5 2021-06-01 2022-05-31 04448955 dpl-frs:CostSales dpl-frs:Item5 2021-05-31 04448955 dpl-frs:CostSales dpl-frs:Item5 2022-05-31 04448955 dpl-frs:DistributionCosts dpl-frs:Item5 2021-06-01 2022-05-31 04448955 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-06-01 2022-05-31 04448955 dpl-frs:Item6 2021-06-01 2022-05-31 04448955 dpl-frs:Item6 2021-05-31 04448955 dpl-frs:Item6 2022-05-31 04448955 dpl-frs:CostSales dpl-frs:Item6 2021-06-01 2022-05-31 04448955 dpl-frs:CostSales dpl-frs:Item6 2021-05-31 04448955 dpl-frs:CostSales dpl-frs:Item6 2022-05-31 04448955 dpl-frs:DistributionCosts dpl-frs:Item6 2021-06-01 2022-05-31 04448955 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-06-01 2022-05-31 04448955 dpl-frs:Item7 2021-06-01 2022-05-31 04448955 dpl-frs:Item7 2021-05-31 04448955 dpl-frs:Item7 2022-05-31 04448955 dpl-frs:CostSales dpl-frs:Item7 2021-06-01 2022-05-31 04448955 dpl-frs:CostSales dpl-frs:Item7 2021-05-31 04448955 dpl-frs:CostSales dpl-frs:Item7 2022-05-31 04448955 dpl-frs:DistributionCosts dpl-frs:Item7 2021-06-01 2022-05-31 04448955 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-06-01 2022-05-31 04448955 dpl-frs:Item8 2021-06-01 2022-05-31 04448955 dpl-frs:Item8 2021-05-31 04448955 dpl-frs:Item8 2022-05-31 04448955 dpl-frs:CostSales dpl-frs:Item8 2021-06-01 2022-05-31 04448955 dpl-frs:CostSales dpl-frs:Item8 2021-05-31 04448955 dpl-frs:CostSales dpl-frs:Item8 2022-05-31 04448955 dpl-frs:DistributionCosts dpl-frs:Item8 2021-06-01 2022-05-31 04448955 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-06-01 2022-05-31 04448955 dpl-frs:Item9 2021-06-01 2022-05-31 04448955 dpl-frs:Item9 2021-05-31 04448955 dpl-frs:Item9 2022-05-31 04448955 dpl-frs:CostSales dpl-frs:Item9 2021-06-01 2022-05-31 04448955 dpl-frs:CostSales dpl-frs:Item9 2021-05-31 04448955 dpl-frs:CostSales dpl-frs:Item9 2022-05-31 04448955 dpl-frs:DistributionCosts dpl-frs:Item9 2021-06-01 2022-05-31 04448955 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-06-01 2022-05-31 04448955 dpl-frs:Item10 2021-06-01 2022-05-31 04448955 dpl-frs:Item10 2021-05-31 04448955 dpl-frs:Item10 2022-05-31 04448955 dpl-frs:CostSales dpl-frs:Item10 2021-06-01 2022-05-31 04448955 dpl-frs:CostSales dpl-frs:Item10 2021-05-31 04448955 dpl-frs:CostSales dpl-frs:Item10 2022-05-31 04448955 dpl-frs:DistributionCosts dpl-frs:Item10 2021-06-01 2022-05-31 04448955 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-06-01 2022-05-31 04448955 dpl-frs:Item11 2021-06-01 2022-05-31 04448955 dpl-frs:Item11 2021-05-31 04448955 dpl-frs:Item11 2022-05-31 04448955 dpl-frs:CostSales dpl-frs:Item11 2021-06-01 2022-05-31 04448955 dpl-frs:CostSales dpl-frs:Item11 2021-05-31 04448955 dpl-frs:CostSales dpl-frs:Item11 2022-05-31 04448955 dpl-frs:DistributionCosts dpl-frs:Item11 2021-06-01 2022-05-31 04448955 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-06-01 2022-05-31 04448955 dpl-frs:Item12 2021-06-01 2022-05-31 04448955 dpl-frs:Item12 2021-05-31 04448955 dpl-frs:Item12 2022-05-31 04448955 dpl-frs:CostSales dpl-frs:Item12 2021-06-01 2022-05-31 04448955 dpl-frs:CostSales dpl-frs:Item12 2021-05-31 04448955 dpl-frs:CostSales dpl-frs:Item12 2022-05-31 04448955 dpl-frs:DistributionCosts dpl-frs:Item12 2021-06-01 2022-05-31 04448955 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-06-01 2022-05-31 04448955 1 2021-06-01 2022-05-31 04448955 frs-countries:EnglandWales 2021-06-01 2022-05-31
Registered number: 04448955
Genius Reserve Limited
Unaudited Financial Statements
For The Year Ended 31 May 2023
Unaudited Financial Statements
Contents
Page
Accountants' Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—6
Page 1
Accountants' Report
In accordance with the engagement letter, and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company from the accounting records and information and explanations you have given to us.
This report is made to the director in accordance with the terms of our engagement. Our work has been undertaken to prepare for approval by the director the financial statements that we have been engaged to compile, to report to the director that we have done so, and to state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's director for our work or for this report.
You have acknowledged on the balance sheet as at year ended 31 May 2023 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.
We have not been instructed to carry out an audit of the financial statements. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
08/02/2024
Exceed Accountants Limited
Bank House, 81 St Judes Road
Englefield Green
Surrey
TW20 0DF
Page 1
Page 2
Balance Sheet
Registered number: 04448955
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 31 106
31 106
CURRENT ASSETS
Debtors 4 172,398 198,960
Cash at bank and in hand 29,674 44,118
202,072 243,078
Creditors: Amounts Falling Due Within One Year 5 (117,905 ) (156,397 )
NET CURRENT ASSETS (LIABILITIES) 84,167 86,681
TOTAL ASSETS LESS CURRENT LIABILITIES 84,198 86,787
NET ASSETS 84,198 86,787
CAPITAL AND RESERVES
Called up share capital 6 4 4
Profit and Loss Account 84,194 86,783
SHAREHOLDERS' FUNDS 84,198 86,787
Page 2
Page 3
For the year ending 31 May 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The 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
G P Fourie
Director
08/02/2024
The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
1.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the e rendering of services. Turnover is reduced for estimated customer allowances.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. 
1.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% on cost
Fixtures & Fittings 25% on cost
Computer Equipment 33.33% straight line
1.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
1.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
1.6. Government Assistance
The company accounts for grants using the accrual method. The company received a government grant during the year of £Nil  (2022: £11,963) which was in relation to the Corona-Virus Job Retention Scheme.
The company received a government grant during the year of £Nil (2022: £24) which was in relation to the Corona-Virus Bounce Back Loan Scheme.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 3 (2022: 3)
3 3
Page 4
Page 5
3. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 June 2022 12,415 1,799 14,214
As at 31 May 2023 12,415 1,799 14,214
Depreciation
As at 1 June 2022 12,309 1,799 14,108
Provided during the period 75 - 75
As at 31 May 2023 12,384 1,799 14,183
Net Book Value
As at 31 May 2023 31 - 31
As at 1 June 2022 106 - 106
4. Debtors
2023 2022
£ £
Due within one year
Trade debtors 13,677 39,454
Other debtors 158,721 159,506
172,398 198,960
5. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
VAT 629 1,498
Other creditors 2,324 1,625
Accruals and deferred income 63,400 63,400
Director's loan account 51,552 89,874
117,905 156,397
The bank loan is part of the BBL Scheme that was launched on 27 April 2020. The scheme is 100% government backed.The interest rate is 2.5% per year and the term of the loan is 5 years, and early repayment is possible without additional charges.

Page 5
Page 6
6. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 4 4
Value Number 2023 2022
Allotted, called up and fully paid £ £ £
Ordinary Shares 1 2 2 2
Ordinary A shares 1 1 1 1
Ordinary B shares 1 1 1 1
4 4 4
7. Dividends
2023 2022
£ £
On equity shares:
Interim dividend paid - 4,000
- 4,000
8. Related Party Transactions
G P Fourie is the majority shareholder of the company. The company was under the control of G P Fourie throughout the current and previous years.
At the balance sheet date an amount of £51,553 (2022 - £89,874) was due to Mr G P Fourie. This loan is unsecured and interest free with no fixed terms of repayments.
During the period, the company paid dividends to the director and family of £Nil (2022 - £4,000).
Included under debtors falling due less than one year are amounts due from Genex House, a company under the control of G P Fourie, £151,306 (2022 - £151,306). This loan is unsecured, interest free and has no fixed repayment date.
9. Taxation
The company has carried forward losses of £2,864 (2022 : £402) which it can use against future taxable profit.
10. General Information
Genius Reserve Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04448955 . The registered office is Bank House, 81 St Judes Road, Englefield Green, Surrey, TW20 0DF.
Page 6