Acorah Software Products - Accounts Production 14.3.260 false true true 31 December 2022 1 October 2021 false 1 January 2023 31 December 2023 31 December 2023 13655674 Mr BARHAM RASTAM iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13655674 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-12-31 13655674 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-12-31 13655674 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-12-31 13655674 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-12-31 13655674 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2023-01-01 2023-12-31 13655674 frs-core:AllSubsidiaries 2023-01-01 2023-12-31 13655674 frs-core:KeyManagementPersonnel 2023-01-01 2023-12-31 13655674 frs-core:EntitiesControlledByKeyManagementPersonnel 2023-01-01 2023-12-31 13655674 frs-core:OtherRelatedParties 2023-01-01 2023-12-31 13655674 2022-12-31 13655674 2023-12-31 13655674 2023-01-01 2023-12-31 13655674 frs-core:CurrentFinancialInstruments 2023-12-31 13655674 frs-core:CurrentFinancialInstruments 2023-01-01 2023-12-31 13655674 frs-core:Non-currentFinancialInstruments 2023-12-31 13655674 frs-core:Non-currentFinancialInstruments 2023-01-01 2023-12-31 13655674 frs-core:CurrentFinancialInstruments 2023-01-01 2023-12-31 13655674 frs-core:CurrentFinancialInstruments 2023-12-31 13655674 frs-core:AfterOneYear 2023-01-01 2023-12-31 13655674 frs-core:BetweenOneFiveYears 2023-01-01 2023-12-31 13655674 frs-core:BetweenOneFiveYears 2023-12-31 13655674 frs-core:ComputerEquipment 2023-12-31 13655674 frs-core:ComputerEquipment 2023-01-01 2023-12-31 13655674 frs-core:ComputerEquipment 2022-12-31 13655674 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-12-31 13655674 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-01-01 2023-12-31 13655674 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-12-31 13655674 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-12-31 13655674 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-01-01 2023-12-31 13655674 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-12-31 13655674 frs-core:FurnitureFittings 2023-12-31 13655674 frs-core:FurnitureFittings 2023-01-01 2023-12-31 13655674 frs-core:FurnitureFittings 2022-12-31 13655674 frs-core:NetGoodwill 2023-12-31 13655674 frs-core:NetGoodwill 2023-01-01 2023-12-31 13655674 frs-core:NetGoodwill 2022-12-31 13655674 frs-core:InvestmentPropertyIncludedWithinPPE 2023-12-31 13655674 frs-core:InvestmentPropertyIncludedWithinPPE 2023-01-01 2023-12-31 13655674 frs-core:InvestmentPropertyIncludedWithinPPE 2022-12-31 13655674 frs-core:LandBuildings 2023-12-31 13655674 frs-core:LandBuildings 2023-01-01 2023-12-31 13655674 frs-core:LandBuildings 2022-12-31 13655674 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-12-31 13655674 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-01-01 2023-12-31 13655674 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-12-31 13655674 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-12-31 13655674 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-01-01 2023-12-31 13655674 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-12-31 13655674 frs-core:MoreThanFiveYears 2023-01-01 2023-12-31 13655674 frs-core:MoreThanFiveYears 2023-12-31 13655674 frs-core:MotorVehicles 2023-12-31 13655674 frs-core:MotorVehicles 2023-01-01 2023-12-31 13655674 frs-core:MotorVehicles 2022-12-31 13655674 frs-core:OtherResidualIntangibleAssets 2023-12-31 13655674 frs-core:OtherResidualIntangibleAssets 2023-01-01 2023-12-31 13655674 frs-core:OtherResidualIntangibleAssets 2022-12-31 13655674 frs-core:PlantMachinery 2023-12-31 13655674 frs-core:PlantMachinery 2023-01-01 2023-12-31 13655674 frs-core:PlantMachinery 2022-12-31 13655674 frs-core:Secured 2023-12-31 13655674 frs-core:Unsecured 2023-12-31 13655674 frs-core:WithinOneYear 2023-01-01 2023-12-31 13655674 frs-core:WithinOneYear 2023-12-31 13655674 frs-core:CapitalRedemptionReserve 2023-01-01 2023-12-31 13655674 frs-core:CapitalRedemptionReserve 2022-12-31 13655674 frs-core:CapitalRedemptionReserve 2023-12-31 13655674 frs-core:OtherReservesSubtotal 2023-01-01 2023-12-31 13655674 frs-core:OtherReservesSubtotal 2022-12-31 13655674 frs-core:OtherReservesSubtotal 2023-12-31 13655674 frs-core:RevaluationReserve 2023-01-01 2023-12-31 13655674 frs-core:RevaluationReserve 2022-12-31 13655674 frs-core:RevaluationReserve 2023-12-31 13655674 frs-core:SharePremium 2023-01-01 2023-12-31 13655674 frs-core:SharePremium 2022-12-31 13655674 frs-core:SharePremium 2023-12-31 13655674 frs-core:ShareCapital 2023-01-01 2023-12-31 13655674 frs-core:ShareCapital 2022-12-31 13655674 frs-core:ShareCapital 2023-12-31 13655674 frs-core:RetainedEarningsAccumulatedLosses 2023-01-01 2023-12-31 13655674 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-12-31 13655674 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 13655674 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31 13655674 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 13655674 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-12-31 13655674 frs-countries:UnitedKingdom 2023-01-01 2023-12-31 13655674 frs-countries:Europe 2023-01-01 2023-12-31 13655674 frs-countries:NorthAmerica 2023-01-01 2023-12-31 13655674 frs-countries:SouthAmerica 2023-01-01 2023-12-31 13655674 frs-countries:Asia 2023-01-01 2023-12-31 13655674 frs-countries:RestWorldOutsideUK 2023-01-01 2023-12-31 13655674 frs-bus:HighestPaidDirector 2023-01-01 2023-12-31 13655674 frs-bus:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 13655674 frs-bus:CompanyLimitedByGuarantee 2023-01-01 2023-12-31 13655674 frs-bus:LimitedLiabilityPartnershipLLP 2023-01-01 2023-12-31 13655674 frs-bus:LimitedLiabilityPartnershipsSORP 2023-01-01 2023-12-31 13655674 frs-bus:FullAccounts 2023-01-01 2023-12-31 13655674 frs-bus:FilletedAccounts 2023-01-01 2023-12-31 13655674 frs-bus:AbridgedAccounts 2023-01-01 2023-12-31 13655674 frs-bus:FRS102 2023-01-01 2023-12-31 13655674 frs-bus:MediumEntities 2023-01-01 2023-12-31 13655674 frs-bus:SmallEntities 2023-01-01 2023-12-31 13655674 frs-bus:EntityHasNeverTraded 2023-01-01 2023-12-31 13655674 frs-bus:EntityNoLongerTradingButTradedInPast 2023-01-01 2023-12-31 13655674 frs-bus:Audited 2023-01-01 2023-12-31 13655674 frs-bus:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 13655674 frs-bus:AuditExemptWithAccountantsReport 2023-01-01 2023-12-31 13655674 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2023-01-01 2023-12-31 13655674 frs-bus:LargeCompaniesRegimeForAccounts 2023-01-01 2023-12-31 13655674 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2023-01-01 2023-12-31 13655674 frs-bus:SmallCompaniesRegimeForAccounts 2023-01-01 2023-12-31 13655674 frs-bus:LargeCompaniesRegimeForDirectorsReport 2023-01-01 2023-12-31 13655674 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2023-01-01 2023-12-31 13655674 frs-bus:SmallCompaniesRegimeForDirectorsReport 2023-01-01 2023-12-31 13655674 frs-bus:OrdinaryShareClass1 2023-01-01 2023-12-31 13655674 frs-bus:OrdinaryShareClass1 2022-12-31 13655674 frs-bus:OrdinaryShareClass1 2023-12-31 13655674 frs-bus:OrdinaryShareClass2 2023-01-01 2023-12-31 13655674 frs-bus:OrdinaryShareClass2 2022-12-31 13655674 frs-bus:OrdinaryShareClass2 2023-12-31 13655674 frs-bus:OrdinaryShareClass3 2023-01-01 2023-12-31 13655674 frs-bus:OrdinaryShareClass3 2022-12-31 13655674 frs-bus:OrdinaryShareClass3 2023-12-31 13655674 frs-bus:OrdinaryShareClass4 2023-01-01 2023-12-31 13655674 frs-bus:OrdinaryShareClass4 2022-12-31 13655674 frs-bus:OrdinaryShareClass4 2023-12-31 13655674 frs-bus:OrdinaryShareClass5 2023-01-01 2023-12-31 13655674 frs-bus:OrdinaryShareClass5 2022-12-31 13655674 frs-bus:OrdinaryShareClass5 2023-12-31 13655674 frs-bus:PreferenceShareClass1 2023-01-01 2023-12-31 13655674 frs-bus:PreferenceShareClass1 2022-12-31 13655674 frs-bus:PreferenceShareClass1 2023-12-31 13655674 frs-bus:PreferenceShareClass2 2023-01-01 2023-12-31 13655674 frs-bus:PreferenceShareClass2 2022-12-31 13655674 frs-bus:PreferenceShareClass2 2023-12-31 13655674 frs-bus:PreferenceShareClass3 2023-01-01 2023-12-31 13655674 frs-bus:PreferenceShareClass3 2022-12-31 13655674 frs-bus:PreferenceShareClass3 2023-12-31 13655674 frs-bus:PreferenceShareClass4 2023-01-01 2023-12-31 13655674 frs-bus:PreferenceShareClass4 2022-12-31 13655674 frs-bus:PreferenceShareClass4 2023-12-31 13655674 frs-bus:PreferenceShareClass5 2023-01-01 2023-12-31 13655674 frs-bus:PreferenceShareClass5 2022-12-31 13655674 frs-bus:PreferenceShareClass5 2023-12-31 13655674 1 2023-01-01 2023-12-31 13655674 1 2023-12-31 13655674 1 2023-01-01 2023-12-31 13655674 frs-core:LeasedAssets 2023-01-01 2023-12-31 13655674 frs-core:OwnedAssets 2023-01-01 2023-12-31 13655674 frs-core:CurrencyRisk 2023-01-01 2023-12-31 13655674 frs-core:MarketRisk 2023-01-01 2023-12-31 13655674 frs-core:InterestRateRisk 2023-01-01 2023-12-31 13655674 frs-core:DeferredTaxation 2023-01-01 2023-12-31 13655674 frs-core:DeferredTaxation 2022-12-31 13655674 frs-core:DeferredTaxation 2023-12-31 13655674 frs-core:OtherProvisionsContingentLiabilities 2023-01-01 2023-12-31 13655674 frs-core:OtherProvisionsContingentLiabilities 2022-12-31 13655674 frs-core:OtherProvisionsContingentLiabilities 2023-12-31 13655674 frs-core:ProvisionsDeferredTax 2023-12-31 13655674 frs-core:OtherDeferredTax 2023-12-31 13655674 frs-core:AcceleratedTaxDepreciationDeferredTax 2023-12-31 13655674 frs-core:TaxLossesCarry-forwardsDeferredTax 2023-12-31 13655674 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-12-31 13655674 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-01-01 2023-12-31 13655674 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-12-31 13655674 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-12-31 13655674 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-01-01 2023-12-31 13655674 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-12-31 13655674 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-12-31 13655674 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-01-01 2023-12-31 13655674 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-12-31 13655674 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-12-31 13655674 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-12-31 13655674 frs-core:RevaluationInvestmentPropertyDeferredTax 2023-12-31 13655674 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-12-31 13655674 frs-core:OtherPost-employmentBenefitsDeferredTax 2023-12-31 13655674 frs-core:Share-basedPaymentsDeferredTax 2023-12-31 13655674 frs-core:TaxCreditsDeferredTax 2023-12-31 13655674 frs-core:CostValuation 2022-12-31 13655674 frs-core:AdditionsToInvestments 2023-12-31 13655674 frs-core:DisposalsRepaymentsInvestments 2023-12-31 13655674 frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-12-31 13655674 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-12-31 13655674 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-12-31 13655674 frs-core:OtherIncreaseDecreaseInInvestments 2023-12-31 13655674 frs-core:CostValuation 2023-12-31 13655674 frs-core:ProvisionsForImpairmentInvestments 2022-12-31 13655674 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-12-31 13655674 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-12-31 13655674 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-12-31 13655674 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-12-31 13655674 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-12-31 13655674 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-12-31 13655674 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-12-31 13655674 frs-core:ProvisionsForImpairmentInvestments 2023-12-31 13655674 frs-core:ListedExchangeTraded 2023-12-31 13655674 frs-core:ListedExchangeTraded 2022-12-31 13655674 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-12-31 13655674 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-12-31 13655674 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-12-31 13655674 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-12-31 13655674 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-12-31 13655674 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-12-31 13655674 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-12-31 13655674 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-12-31 13655674 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 13655674 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-12-31 13655674 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-12-31 13655674 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-12-31 13655674 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-12-31 13655674 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-12-31 13655674 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-12-31 13655674 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-12-31 13655674 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-12-31 13655674 frs-core:UnlistedNon-exchangeTraded 2023-12-31 13655674 frs-core:UnlistedNon-exchangeTraded 2022-12-31 13655674 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-12-31 13655674 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 13655674 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 13655674 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 13655674 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 13655674 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 13655674 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 13655674 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-12-31 13655674 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 13655674 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 13655674 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 13655674 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 13655674 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 13655674 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-12-31 13655674 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 13655674 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 13655674 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 13655674 dpl-frs:CostSales 2023-01-01 2023-12-31 13655674 dpl-frs:CostSales 2022-12-31 13655674 dpl-frs:CostSales 2023-12-31 13655674 dpl-frs:DistributionCosts 2023-01-01 2023-12-31 13655674 dpl-frs:AdministrativeExpenses 2023-01-01 2023-12-31 13655674 frs-bus:Director1 2023-01-01 2023-12-31 13655674 frs-bus:Director1 2022-12-31 13655674 frs-bus:Director1 2023-12-31 13655674 1 2023-01-01 2023-12-31 13655674 frs-core:CurrentFinancialInstruments 1 2023-12-31 13655674 frs-core:Non-currentFinancialInstruments 1 2023-12-31 13655674 2 2023-01-01 2023-12-31 13655674 frs-core:CurrentFinancialInstruments 2 2023-12-31 13655674 frs-core:Non-currentFinancialInstruments 2 2023-12-31 13655674 3 2023-01-01 2023-12-31 13655674 frs-core:CurrentFinancialInstruments 3 2023-12-31 13655674 frs-core:Non-currentFinancialInstruments 3 2023-12-31 13655674 4 2023-01-01 2023-12-31 13655674 frs-core:CurrentFinancialInstruments 4 2023-12-31 13655674 frs-core:Non-currentFinancialInstruments 4 2023-12-31 13655674 5 2023-01-01 2023-12-31 13655674 frs-core:CurrentFinancialInstruments 5 2023-12-31 13655674 frs-core:Non-currentFinancialInstruments 5 2023-12-31 13655674 6 2023-01-01 2023-12-31 13655674 frs-core:CurrentFinancialInstruments 6 2023-12-31 13655674 frs-core:Non-currentFinancialInstruments 6 2023-12-31 13655674 7 2023-01-01 2023-12-31 13655674 frs-core:CurrentFinancialInstruments 7 2023-12-31 13655674 frs-core:Non-currentFinancialInstruments 7 2023-12-31 13655674 8 2023-01-01 2023-12-31 13655674 frs-core:CurrentFinancialInstruments 8 2023-12-31 13655674 frs-core:Non-currentFinancialInstruments 8 2023-12-31 13655674 9 2023-01-01 2023-12-31 13655674 frs-core:CurrentFinancialInstruments 9 2023-12-31 13655674 frs-core:Non-currentFinancialInstruments 9 2023-12-31 13655674 10 2023-01-01 2023-12-31 13655674 frs-core:CurrentFinancialInstruments 10 2023-12-31 13655674 frs-core:Non-currentFinancialInstruments 10 2023-12-31 13655674 11 2023-01-01 2023-12-31 13655674 frs-core:CurrentFinancialInstruments 11 2023-12-31 13655674 frs-core:Non-currentFinancialInstruments 11 2023-12-31 13655674 12 2023-01-01 2023-12-31 13655674 frs-core:CurrentFinancialInstruments 12 2023-12-31 13655674 frs-core:Non-currentFinancialInstruments 12 2023-12-31 13655674 13 2023-01-01 2023-12-31 13655674 frs-core:CurrentFinancialInstruments 13 2023-12-31 13655674 frs-core:Non-currentFinancialInstruments 13 2023-12-31 13655674 14 2023-01-01 2023-12-31 13655674 frs-core:CurrentFinancialInstruments 14 2023-12-31 13655674 frs-core:Non-currentFinancialInstruments 14 2023-12-31 13655674 15 2023-01-01 2023-12-31 13655674 frs-core:CurrentFinancialInstruments 15 2023-12-31 13655674 frs-core:Non-currentFinancialInstruments 15 2023-12-31 13655674 16 2023-01-01 2023-12-31 13655674 frs-core:CurrentFinancialInstruments 16 2023-12-31 13655674 frs-core:Non-currentFinancialInstruments 16 2023-12-31 13655674 17 2023-01-01 2023-12-31 13655674 frs-core:CurrentFinancialInstruments 17 2023-12-31 13655674 frs-core:Non-currentFinancialInstruments 17 2023-12-31 13655674 18 2023-01-01 2023-12-31 13655674 frs-core:CurrentFinancialInstruments 18 2023-12-31 13655674 frs-core:Non-currentFinancialInstruments 18 2023-12-31 13655674 19 2023-01-01 2023-12-31 13655674 frs-core:CurrentFinancialInstruments 19 2023-12-31 13655674 frs-core:Non-currentFinancialInstruments 19 2023-12-31 13655674 20 2023-01-01 2023-12-31 13655674 frs-core:CurrentFinancialInstruments 20 2023-12-31 13655674 frs-core:Non-currentFinancialInstruments 20 2023-12-31 13655674 dpl-frs:Item1 2023-01-01 2023-12-31 13655674 dpl-frs:Item1 2022-12-31 13655674 dpl-frs:Item1 2023-12-31 13655674 dpl-frs:CostSales dpl-frs:Item1 2023-01-01 2023-12-31 13655674 dpl-frs:CostSales dpl-frs:Item1 2022-12-31 13655674 dpl-frs:CostSales dpl-frs:Item1 2023-12-31 13655674 dpl-frs:DistributionCosts dpl-frs:Item1 2023-01-01 2023-12-31 13655674 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2023-01-01 2023-12-31 13655674 dpl-frs:Item2 2023-01-01 2023-12-31 13655674 dpl-frs:Item2 2022-12-31 13655674 dpl-frs:Item2 2023-12-31 13655674 dpl-frs:CostSales dpl-frs:Item2 2023-01-01 2023-12-31 13655674 dpl-frs:CostSales dpl-frs:Item2 2022-12-31 13655674 dpl-frs:CostSales dpl-frs:Item2 2023-12-31 13655674 dpl-frs:DistributionCosts dpl-frs:Item2 2023-01-01 2023-12-31 13655674 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2023-01-01 2023-12-31 13655674 dpl-frs:Item3 2023-01-01 2023-12-31 13655674 dpl-frs:Item3 2022-12-31 13655674 dpl-frs:Item3 2023-12-31 13655674 dpl-frs:CostSales dpl-frs:Item3 2023-01-01 2023-12-31 13655674 dpl-frs:CostSales dpl-frs:Item3 2022-12-31 13655674 dpl-frs:CostSales dpl-frs:Item3 2023-12-31 13655674 dpl-frs:DistributionCosts dpl-frs:Item3 2023-01-01 2023-12-31 13655674 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2023-01-01 2023-12-31 13655674 dpl-frs:Item4 2023-01-01 2023-12-31 13655674 dpl-frs:Item4 2022-12-31 13655674 dpl-frs:Item4 2023-12-31 13655674 dpl-frs:CostSales dpl-frs:Item4 2023-01-01 2023-12-31 13655674 dpl-frs:CostSales dpl-frs:Item4 2022-12-31 13655674 dpl-frs:CostSales dpl-frs:Item4 2023-12-31 13655674 dpl-frs:DistributionCosts dpl-frs:Item4 2023-01-01 2023-12-31 13655674 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2023-01-01 2023-12-31 13655674 dpl-frs:Item5 2023-01-01 2023-12-31 13655674 dpl-frs:Item5 2022-12-31 13655674 dpl-frs:Item5 2023-12-31 13655674 dpl-frs:CostSales dpl-frs:Item5 2023-01-01 2023-12-31 13655674 dpl-frs:CostSales dpl-frs:Item5 2022-12-31 13655674 dpl-frs:CostSales dpl-frs:Item5 2023-12-31 13655674 dpl-frs:DistributionCosts dpl-frs:Item5 2023-01-01 2023-12-31 13655674 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2023-01-01 2023-12-31 13655674 dpl-frs:Item6 2023-01-01 2023-12-31 13655674 dpl-frs:Item6 2022-12-31 13655674 dpl-frs:Item6 2023-12-31 13655674 dpl-frs:CostSales dpl-frs:Item6 2023-01-01 2023-12-31 13655674 dpl-frs:CostSales dpl-frs:Item6 2022-12-31 13655674 dpl-frs:CostSales dpl-frs:Item6 2023-12-31 13655674 dpl-frs:DistributionCosts dpl-frs:Item6 2023-01-01 2023-12-31 13655674 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2023-01-01 2023-12-31 13655674 dpl-frs:Item7 2023-01-01 2023-12-31 13655674 dpl-frs:Item7 2022-12-31 13655674 dpl-frs:Item7 2023-12-31 13655674 dpl-frs:CostSales dpl-frs:Item7 2023-01-01 2023-12-31 13655674 dpl-frs:CostSales dpl-frs:Item7 2022-12-31 13655674 dpl-frs:CostSales dpl-frs:Item7 2023-12-31 13655674 dpl-frs:DistributionCosts dpl-frs:Item7 2023-01-01 2023-12-31 13655674 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2023-01-01 2023-12-31 13655674 dpl-frs:Item8 2023-01-01 2023-12-31 13655674 dpl-frs:Item8 2022-12-31 13655674 dpl-frs:Item8 2023-12-31 13655674 dpl-frs:CostSales dpl-frs:Item8 2023-01-01 2023-12-31 13655674 dpl-frs:CostSales dpl-frs:Item8 2022-12-31 13655674 dpl-frs:CostSales dpl-frs:Item8 2023-12-31 13655674 dpl-frs:DistributionCosts dpl-frs:Item8 2023-01-01 2023-12-31 13655674 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2023-01-01 2023-12-31 13655674 dpl-frs:Item9 2023-01-01 2023-12-31 13655674 dpl-frs:Item9 2022-12-31 13655674 dpl-frs:Item9 2023-12-31 13655674 dpl-frs:CostSales dpl-frs:Item9 2023-01-01 2023-12-31 13655674 dpl-frs:CostSales dpl-frs:Item9 2022-12-31 13655674 dpl-frs:CostSales dpl-frs:Item9 2023-12-31 13655674 dpl-frs:DistributionCosts dpl-frs:Item9 2023-01-01 2023-12-31 13655674 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2023-01-01 2023-12-31 13655674 dpl-frs:Item10 2023-01-01 2023-12-31 13655674 dpl-frs:Item10 2022-12-31 13655674 dpl-frs:Item10 2023-12-31 13655674 dpl-frs:CostSales dpl-frs:Item10 2023-01-01 2023-12-31 13655674 dpl-frs:CostSales dpl-frs:Item10 2022-12-31 13655674 dpl-frs:CostSales dpl-frs:Item10 2023-12-31 13655674 dpl-frs:DistributionCosts dpl-frs:Item10 2023-01-01 2023-12-31 13655674 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2023-01-01 2023-12-31 13655674 dpl-frs:Item11 2023-01-01 2023-12-31 13655674 dpl-frs:Item11 2022-12-31 13655674 dpl-frs:Item11 2023-12-31 13655674 dpl-frs:CostSales dpl-frs:Item11 2023-01-01 2023-12-31 13655674 dpl-frs:CostSales dpl-frs:Item11 2022-12-31 13655674 dpl-frs:CostSales dpl-frs:Item11 2023-12-31 13655674 dpl-frs:DistributionCosts dpl-frs:Item11 2023-01-01 2023-12-31 13655674 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2023-01-01 2023-12-31 13655674 dpl-frs:Item12 2023-01-01 2023-12-31 13655674 dpl-frs:Item12 2022-12-31 13655674 dpl-frs:Item12 2023-12-31 13655674 dpl-frs:CostSales dpl-frs:Item12 2023-01-01 2023-12-31 13655674 dpl-frs:CostSales dpl-frs:Item12 2022-12-31 13655674 dpl-frs:CostSales dpl-frs:Item12 2023-12-31 13655674 dpl-frs:DistributionCosts dpl-frs:Item12 2023-01-01 2023-12-31 13655674 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2023-01-01 2023-12-31 13655674 1 2023-01-01 2023-12-31 13655674 frs-countries:EnglandWales 2023-01-01 2023-12-31 13655674 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-09-30 13655674 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-12-31 13655674 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-12-31 13655674 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-12-31 13655674 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-10-01 2022-12-31 13655674 frs-core:AllSubsidiaries 2021-10-01 2022-12-31 13655674 frs-core:KeyManagementPersonnel 2021-10-01 2022-12-31 13655674 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-10-01 2022-12-31 13655674 frs-core:OtherRelatedParties 2021-10-01 2022-12-31 13655674 2021-09-30 13655674 2022-12-31 13655674 2021-10-01 2022-12-31 13655674 frs-core:CurrentFinancialInstruments 2022-12-31 13655674 frs-core:CurrentFinancialInstruments 2021-10-01 2022-12-31 13655674 frs-core:Non-currentFinancialInstruments 2022-12-31 13655674 frs-core:Non-currentFinancialInstruments 2021-10-01 2022-12-31 13655674 frs-core:CurrentFinancialInstruments 2021-10-01 2022-12-31 13655674 frs-core:CurrentFinancialInstruments 2022-12-31 13655674 frs-core:AfterOneYear 2021-10-01 2022-12-31 13655674 frs-core:BetweenOneFiveYears 2021-10-01 2022-12-31 13655674 frs-core:BetweenOneFiveYears 2022-12-31 13655674 frs-core:ComputerEquipment 2022-12-31 13655674 frs-core:ComputerEquipment 2021-10-01 2022-12-31 13655674 frs-core:ComputerEquipment 2021-09-30 13655674 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-12-31 13655674 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-10-01 2022-12-31 13655674 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-09-30 13655674 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-12-31 13655674 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-10-01 2022-12-31 13655674 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-09-30 13655674 frs-core:FurnitureFittings 2022-12-31 13655674 frs-core:FurnitureFittings 2021-10-01 2022-12-31 13655674 frs-core:FurnitureFittings 2021-09-30 13655674 frs-core:NetGoodwill 2022-12-31 13655674 frs-core:NetGoodwill 2021-10-01 2022-12-31 13655674 frs-core:NetGoodwill 2021-09-30 13655674 frs-core:InvestmentPropertyIncludedWithinPPE 2022-12-31 13655674 frs-core:InvestmentPropertyIncludedWithinPPE 2021-10-01 2022-12-31 13655674 frs-core:InvestmentPropertyIncludedWithinPPE 2021-09-30 13655674 frs-core:LandBuildings 2022-12-31 13655674 frs-core:LandBuildings 2021-10-01 2022-12-31 13655674 frs-core:LandBuildings 2021-09-30 13655674 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-12-31 13655674 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-10-01 2022-12-31 13655674 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-09-30 13655674 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-12-31 13655674 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-10-01 2022-12-31 13655674 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-09-30 13655674 frs-core:MoreThanFiveYears 2021-10-01 2022-12-31 13655674 frs-core:MoreThanFiveYears 2022-12-31 13655674 frs-core:MotorVehicles 2022-12-31 13655674 frs-core:MotorVehicles 2021-10-01 2022-12-31 13655674 frs-core:MotorVehicles 2021-09-30 13655674 frs-core:OtherResidualIntangibleAssets 2022-12-31 13655674 frs-core:OtherResidualIntangibleAssets 2021-10-01 2022-12-31 13655674 frs-core:OtherResidualIntangibleAssets 2021-09-30 13655674 frs-core:PlantMachinery 2022-12-31 13655674 frs-core:PlantMachinery 2021-10-01 2022-12-31 13655674 frs-core:PlantMachinery 2021-09-30 13655674 frs-core:Secured 2022-12-31 13655674 frs-core:Unsecured 2022-12-31 13655674 frs-core:WithinOneYear 2021-10-01 2022-12-31 13655674 frs-core:WithinOneYear 2022-12-31 13655674 frs-core:CapitalRedemptionReserve 2021-10-01 2022-12-31 13655674 frs-core:CapitalRedemptionReserve 2021-09-30 13655674 frs-core:CapitalRedemptionReserve 2022-12-31 13655674 frs-core:OtherReservesSubtotal 2021-10-01 2022-12-31 13655674 frs-core:OtherReservesSubtotal 2021-09-30 13655674 frs-core:OtherReservesSubtotal 2022-12-31 13655674 frs-core:RevaluationReserve 2021-10-01 2022-12-31 13655674 frs-core:RevaluationReserve 2021-09-30 13655674 frs-core:RevaluationReserve 2022-12-31 13655674 frs-core:SharePremium 2021-10-01 2022-12-31 13655674 frs-core:SharePremium 2021-09-30 13655674 frs-core:SharePremium 2022-12-31 13655674 frs-core:ShareCapital 2021-10-01 2022-12-31 13655674 frs-core:ShareCapital 2021-09-30 13655674 frs-core:ShareCapital 2022-12-31 13655674 frs-core:RetainedEarningsAccumulatedLosses 2021-10-01 2022-12-31 13655674 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-09-30 13655674 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31 13655674 frs-core:RetainedEarningsAccumulatedLosses 2021-09-30 13655674 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31 13655674 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-09-30 13655674 frs-countries:UnitedKingdom 2021-10-01 2022-12-31 13655674 frs-countries:Europe 2021-10-01 2022-12-31 13655674 frs-countries:NorthAmerica 2021-10-01 2022-12-31 13655674 frs-countries:SouthAmerica 2021-10-01 2022-12-31 13655674 frs-countries:Asia 2021-10-01 2022-12-31 13655674 frs-countries:RestWorldOutsideUK 2021-10-01 2022-12-31 13655674 frs-bus:HighestPaidDirector 2021-10-01 2022-12-31 13655674 frs-bus:PrivateLimitedCompanyLtd 2021-10-01 2022-12-31 13655674 frs-bus:CompanyLimitedByGuarantee 2021-10-01 2022-12-31 13655674 frs-bus:LimitedLiabilityPartnershipLLP 2021-10-01 2022-12-31 13655674 frs-bus:LimitedLiabilityPartnershipsSORP 2021-10-01 2022-12-31 13655674 frs-bus:FullAccounts 2021-10-01 2022-12-31 13655674 frs-bus:FilletedAccounts 2021-10-01 2022-12-31 13655674 frs-bus:AbridgedAccounts 2021-10-01 2022-12-31 13655674 frs-bus:FRS102 2021-10-01 2022-12-31 13655674 frs-bus:MediumEntities 2021-10-01 2022-12-31 13655674 frs-bus:SmallEntities 2021-10-01 2022-12-31 13655674 frs-bus:EntityHasNeverTraded 2021-10-01 2022-12-31 13655674 frs-bus:EntityNoLongerTradingButTradedInPast 2021-10-01 2022-12-31 13655674 frs-bus:Audited 2021-10-01 2022-12-31 13655674 frs-bus:AuditExempt-NoAccountantsReport 2021-10-01 2022-12-31 13655674 frs-bus:AuditExemptWithAccountantsReport 2021-10-01 2022-12-31 13655674 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-10-01 2022-12-31 13655674 frs-bus:LargeCompaniesRegimeForAccounts 2021-10-01 2022-12-31 13655674 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-10-01 2022-12-31 13655674 frs-bus:SmallCompaniesRegimeForAccounts 2021-10-01 2022-12-31 13655674 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-10-01 2022-12-31 13655674 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-10-01 2022-12-31 13655674 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-10-01 2022-12-31 13655674 frs-bus:OrdinaryShareClass1 2021-10-01 2022-12-31 13655674 frs-bus:OrdinaryShareClass1 2021-09-30 13655674 frs-bus:OrdinaryShareClass1 2022-12-31 13655674 frs-bus:OrdinaryShareClass2 2021-10-01 2022-12-31 13655674 frs-bus:OrdinaryShareClass2 2021-09-30 13655674 frs-bus:OrdinaryShareClass2 2022-12-31 13655674 frs-bus:OrdinaryShareClass3 2021-10-01 2022-12-31 13655674 frs-bus:OrdinaryShareClass3 2021-09-30 13655674 frs-bus:OrdinaryShareClass3 2022-12-31 13655674 frs-bus:OrdinaryShareClass4 2021-10-01 2022-12-31 13655674 frs-bus:OrdinaryShareClass4 2021-09-30 13655674 frs-bus:OrdinaryShareClass4 2022-12-31 13655674 frs-bus:OrdinaryShareClass5 2021-10-01 2022-12-31 13655674 frs-bus:OrdinaryShareClass5 2021-09-30 13655674 frs-bus:OrdinaryShareClass5 2022-12-31 13655674 frs-bus:PreferenceShareClass1 2021-10-01 2022-12-31 13655674 frs-bus:PreferenceShareClass1 2021-09-30 13655674 frs-bus:PreferenceShareClass1 2022-12-31 13655674 frs-bus:PreferenceShareClass2 2021-10-01 2022-12-31 13655674 frs-bus:PreferenceShareClass2 2021-09-30 13655674 frs-bus:PreferenceShareClass2 2022-12-31 13655674 frs-bus:PreferenceShareClass3 2021-10-01 2022-12-31 13655674 frs-bus:PreferenceShareClass3 2021-09-30 13655674 frs-bus:PreferenceShareClass3 2022-12-31 13655674 frs-bus:PreferenceShareClass4 2021-10-01 2022-12-31 13655674 frs-bus:PreferenceShareClass4 2021-09-30 13655674 frs-bus:PreferenceShareClass4 2022-12-31 13655674 frs-bus:PreferenceShareClass5 2021-10-01 2022-12-31 13655674 frs-bus:PreferenceShareClass5 2021-09-30 13655674 frs-bus:PreferenceShareClass5 2022-12-31 13655674 1 2021-10-01 2022-12-31 13655674 1 2022-12-31 13655674 1 2021-10-01 2022-12-31 13655674 frs-core:LeasedAssets 2021-10-01 2022-12-31 13655674 frs-core:OwnedAssets 2021-10-01 2022-12-31 13655674 frs-core:CurrencyRisk 2021-10-01 2022-12-31 13655674 frs-core:MarketRisk 2021-10-01 2022-12-31 13655674 frs-core:InterestRateRisk 2021-10-01 2022-12-31 13655674 frs-core:DeferredTaxation 2021-10-01 2022-12-31 13655674 frs-core:DeferredTaxation 2021-09-30 13655674 frs-core:DeferredTaxation 2022-12-31 13655674 frs-core:OtherProvisionsContingentLiabilities 2021-10-01 2022-12-31 13655674 frs-core:OtherProvisionsContingentLiabilities 2021-09-30 13655674 frs-core:OtherProvisionsContingentLiabilities 2022-12-31 13655674 frs-core:ProvisionsDeferredTax 2022-12-31 13655674 frs-core:OtherDeferredTax 2022-12-31 13655674 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-12-31 13655674 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-12-31 13655674 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-12-31 13655674 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-10-01 2022-12-31 13655674 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-09-30 13655674 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-12-31 13655674 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-10-01 2022-12-31 13655674 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-09-30 13655674 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-12-31 13655674 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-10-01 2022-12-31 13655674 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-09-30 13655674 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-12-31 13655674 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-12-31 13655674 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-12-31 13655674 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-12-31 13655674 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-12-31 13655674 frs-core:Share-basedPaymentsDeferredTax 2022-12-31 13655674 frs-core:TaxCreditsDeferredTax 2022-12-31 13655674 frs-core:CostValuation 2021-09-30 13655674 frs-core:AdditionsToInvestments 2022-12-31 13655674 frs-core:DisposalsRepaymentsInvestments 2022-12-31 13655674 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-12-31 13655674 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-12-31 13655674 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-12-31 13655674 frs-core:OtherIncreaseDecreaseInInvestments 2022-12-31 13655674 frs-core:CostValuation 2022-12-31 13655674 frs-core:ProvisionsForImpairmentInvestments 2021-09-30 13655674 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-12-31 13655674 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-12-31 13655674 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-12-31 13655674 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-12-31 13655674 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-12-31 13655674 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-12-31 13655674 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-12-31 13655674 frs-core:ProvisionsForImpairmentInvestments 2022-12-31 13655674 frs-core:ListedExchangeTraded 2022-12-31 13655674 frs-core:ListedExchangeTraded 2021-09-30 13655674 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-09-30 13655674 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-12-31 13655674 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-12-31 13655674 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-12-31 13655674 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-12-31 13655674 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-12-31 13655674 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-12-31 13655674 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-12-31 13655674 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-09-30 13655674 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 13655674 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 13655674 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 13655674 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 13655674 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-12-31 13655674 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 13655674 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 13655674 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 13655674 frs-core:UnlistedNon-exchangeTraded 2022-12-31 13655674 frs-core:UnlistedNon-exchangeTraded 2021-09-30 13655674 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-09-30 13655674 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 13655674 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 13655674 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 13655674 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 13655674 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 13655674 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 13655674 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-12-31 13655674 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-09-30 13655674 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 13655674 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 13655674 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 13655674 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 13655674 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-12-31 13655674 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 13655674 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 13655674 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 13655674 dpl-frs:CostSales 2021-10-01 2022-12-31 13655674 dpl-frs:CostSales 2021-09-30 13655674 dpl-frs:CostSales 2022-12-31 13655674 dpl-frs:DistributionCosts 2021-10-01 2022-12-31 13655674 dpl-frs:AdministrativeExpenses 2021-10-01 2022-12-31 13655674 frs-bus:Director1 2021-10-01 2022-12-31 13655674 frs-bus:Director1 2021-09-30 13655674 frs-bus:Director1 2022-12-31 13655674 1 2021-10-01 2022-12-31 13655674 frs-core:CurrentFinancialInstruments 1 2022-12-31 13655674 frs-core:Non-currentFinancialInstruments 1 2022-12-31 13655674 2 2021-10-01 2022-12-31 13655674 frs-core:CurrentFinancialInstruments 2 2022-12-31 13655674 frs-core:Non-currentFinancialInstruments 2 2022-12-31 13655674 3 2021-10-01 2022-12-31 13655674 frs-core:CurrentFinancialInstruments 3 2022-12-31 13655674 frs-core:Non-currentFinancialInstruments 3 2022-12-31 13655674 4 2021-10-01 2022-12-31 13655674 frs-core:CurrentFinancialInstruments 4 2022-12-31 13655674 frs-core:Non-currentFinancialInstruments 4 2022-12-31 13655674 5 2021-10-01 2022-12-31 13655674 frs-core:CurrentFinancialInstruments 5 2022-12-31 13655674 frs-core:Non-currentFinancialInstruments 5 2022-12-31 13655674 6 2021-10-01 2022-12-31 13655674 frs-core:CurrentFinancialInstruments 6 2022-12-31 13655674 frs-core:Non-currentFinancialInstruments 6 2022-12-31 13655674 7 2021-10-01 2022-12-31 13655674 frs-core:CurrentFinancialInstruments 7 2022-12-31 13655674 frs-core:Non-currentFinancialInstruments 7 2022-12-31 13655674 8 2021-10-01 2022-12-31 13655674 frs-core:CurrentFinancialInstruments 8 2022-12-31 13655674 frs-core:Non-currentFinancialInstruments 8 2022-12-31 13655674 9 2021-10-01 2022-12-31 13655674 frs-core:CurrentFinancialInstruments 9 2022-12-31 13655674 frs-core:Non-currentFinancialInstruments 9 2022-12-31 13655674 10 2021-10-01 2022-12-31 13655674 frs-core:CurrentFinancialInstruments 10 2022-12-31 13655674 frs-core:Non-currentFinancialInstruments 10 2022-12-31 13655674 11 2021-10-01 2022-12-31 13655674 frs-core:CurrentFinancialInstruments 11 2022-12-31 13655674 frs-core:Non-currentFinancialInstruments 11 2022-12-31 13655674 12 2021-10-01 2022-12-31 13655674 frs-core:CurrentFinancialInstruments 12 2022-12-31 13655674 frs-core:Non-currentFinancialInstruments 12 2022-12-31 13655674 13 2021-10-01 2022-12-31 13655674 frs-core:CurrentFinancialInstruments 13 2022-12-31 13655674 frs-core:Non-currentFinancialInstruments 13 2022-12-31 13655674 14 2021-10-01 2022-12-31 13655674 frs-core:CurrentFinancialInstruments 14 2022-12-31 13655674 frs-core:Non-currentFinancialInstruments 14 2022-12-31 13655674 15 2021-10-01 2022-12-31 13655674 frs-core:CurrentFinancialInstruments 15 2022-12-31 13655674 frs-core:Non-currentFinancialInstruments 15 2022-12-31 13655674 16 2021-10-01 2022-12-31 13655674 frs-core:CurrentFinancialInstruments 16 2022-12-31 13655674 frs-core:Non-currentFinancialInstruments 16 2022-12-31 13655674 17 2021-10-01 2022-12-31 13655674 frs-core:CurrentFinancialInstruments 17 2022-12-31 13655674 frs-core:Non-currentFinancialInstruments 17 2022-12-31 13655674 18 2021-10-01 2022-12-31 13655674 frs-core:CurrentFinancialInstruments 18 2022-12-31 13655674 frs-core:Non-currentFinancialInstruments 18 2022-12-31 13655674 19 2021-10-01 2022-12-31 13655674 frs-core:CurrentFinancialInstruments 19 2022-12-31 13655674 frs-core:Non-currentFinancialInstruments 19 2022-12-31 13655674 20 2021-10-01 2022-12-31 13655674 frs-core:CurrentFinancialInstruments 20 2022-12-31 13655674 frs-core:Non-currentFinancialInstruments 20 2022-12-31 13655674 dpl-frs:Item1 2021-10-01 2022-12-31 13655674 dpl-frs:Item1 2021-09-30 13655674 dpl-frs:Item1 2022-12-31 13655674 dpl-frs:CostSales dpl-frs:Item1 2021-10-01 2022-12-31 13655674 dpl-frs:CostSales dpl-frs:Item1 2021-09-30 13655674 dpl-frs:CostSales dpl-frs:Item1 2022-12-31 13655674 dpl-frs:DistributionCosts dpl-frs:Item1 2021-10-01 2022-12-31 13655674 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-10-01 2022-12-31 13655674 dpl-frs:Item2 2021-10-01 2022-12-31 13655674 dpl-frs:Item2 2021-09-30 13655674 dpl-frs:Item2 2022-12-31 13655674 dpl-frs:CostSales dpl-frs:Item2 2021-10-01 2022-12-31 13655674 dpl-frs:CostSales dpl-frs:Item2 2021-09-30 13655674 dpl-frs:CostSales dpl-frs:Item2 2022-12-31 13655674 dpl-frs:DistributionCosts dpl-frs:Item2 2021-10-01 2022-12-31 13655674 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-10-01 2022-12-31 13655674 dpl-frs:Item3 2021-10-01 2022-12-31 13655674 dpl-frs:Item3 2021-09-30 13655674 dpl-frs:Item3 2022-12-31 13655674 dpl-frs:CostSales dpl-frs:Item3 2021-10-01 2022-12-31 13655674 dpl-frs:CostSales dpl-frs:Item3 2021-09-30 13655674 dpl-frs:CostSales dpl-frs:Item3 2022-12-31 13655674 dpl-frs:DistributionCosts dpl-frs:Item3 2021-10-01 2022-12-31 13655674 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-10-01 2022-12-31 13655674 dpl-frs:Item4 2021-10-01 2022-12-31 13655674 dpl-frs:Item4 2021-09-30 13655674 dpl-frs:Item4 2022-12-31 13655674 dpl-frs:CostSales dpl-frs:Item4 2021-10-01 2022-12-31 13655674 dpl-frs:CostSales dpl-frs:Item4 2021-09-30 13655674 dpl-frs:CostSales dpl-frs:Item4 2022-12-31 13655674 dpl-frs:DistributionCosts dpl-frs:Item4 2021-10-01 2022-12-31 13655674 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-10-01 2022-12-31 13655674 dpl-frs:Item5 2021-10-01 2022-12-31 13655674 dpl-frs:Item5 2021-09-30 13655674 dpl-frs:Item5 2022-12-31 13655674 dpl-frs:CostSales dpl-frs:Item5 2021-10-01 2022-12-31 13655674 dpl-frs:CostSales dpl-frs:Item5 2021-09-30 13655674 dpl-frs:CostSales dpl-frs:Item5 2022-12-31 13655674 dpl-frs:DistributionCosts dpl-frs:Item5 2021-10-01 2022-12-31 13655674 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-10-01 2022-12-31 13655674 dpl-frs:Item6 2021-10-01 2022-12-31 13655674 dpl-frs:Item6 2021-09-30 13655674 dpl-frs:Item6 2022-12-31 13655674 dpl-frs:CostSales dpl-frs:Item6 2021-10-01 2022-12-31 13655674 dpl-frs:CostSales dpl-frs:Item6 2021-09-30 13655674 dpl-frs:CostSales dpl-frs:Item6 2022-12-31 13655674 dpl-frs:DistributionCosts dpl-frs:Item6 2021-10-01 2022-12-31 13655674 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-10-01 2022-12-31 13655674 dpl-frs:Item7 2021-10-01 2022-12-31 13655674 dpl-frs:Item7 2021-09-30 13655674 dpl-frs:Item7 2022-12-31 13655674 dpl-frs:CostSales dpl-frs:Item7 2021-10-01 2022-12-31 13655674 dpl-frs:CostSales dpl-frs:Item7 2021-09-30 13655674 dpl-frs:CostSales dpl-frs:Item7 2022-12-31 13655674 dpl-frs:DistributionCosts dpl-frs:Item7 2021-10-01 2022-12-31 13655674 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-10-01 2022-12-31 13655674 dpl-frs:Item8 2021-10-01 2022-12-31 13655674 dpl-frs:Item8 2021-09-30 13655674 dpl-frs:Item8 2022-12-31 13655674 dpl-frs:CostSales dpl-frs:Item8 2021-10-01 2022-12-31 13655674 dpl-frs:CostSales dpl-frs:Item8 2021-09-30 13655674 dpl-frs:CostSales dpl-frs:Item8 2022-12-31 13655674 dpl-frs:DistributionCosts dpl-frs:Item8 2021-10-01 2022-12-31 13655674 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-10-01 2022-12-31 13655674 dpl-frs:Item9 2021-10-01 2022-12-31 13655674 dpl-frs:Item9 2021-09-30 13655674 dpl-frs:Item9 2022-12-31 13655674 dpl-frs:CostSales dpl-frs:Item9 2021-10-01 2022-12-31 13655674 dpl-frs:CostSales dpl-frs:Item9 2021-09-30 13655674 dpl-frs:CostSales dpl-frs:Item9 2022-12-31 13655674 dpl-frs:DistributionCosts dpl-frs:Item9 2021-10-01 2022-12-31 13655674 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-10-01 2022-12-31 13655674 dpl-frs:Item10 2021-10-01 2022-12-31 13655674 dpl-frs:Item10 2021-09-30 13655674 dpl-frs:Item10 2022-12-31 13655674 dpl-frs:CostSales dpl-frs:Item10 2021-10-01 2022-12-31 13655674 dpl-frs:CostSales dpl-frs:Item10 2021-09-30 13655674 dpl-frs:CostSales dpl-frs:Item10 2022-12-31 13655674 dpl-frs:DistributionCosts dpl-frs:Item10 2021-10-01 2022-12-31 13655674 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-10-01 2022-12-31 13655674 dpl-frs:Item11 2021-10-01 2022-12-31 13655674 dpl-frs:Item11 2021-09-30 13655674 dpl-frs:Item11 2022-12-31 13655674 dpl-frs:CostSales dpl-frs:Item11 2021-10-01 2022-12-31 13655674 dpl-frs:CostSales dpl-frs:Item11 2021-09-30 13655674 dpl-frs:CostSales dpl-frs:Item11 2022-12-31 13655674 dpl-frs:DistributionCosts dpl-frs:Item11 2021-10-01 2022-12-31 13655674 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-10-01 2022-12-31 13655674 dpl-frs:Item12 2021-10-01 2022-12-31 13655674 dpl-frs:Item12 2021-09-30 13655674 dpl-frs:Item12 2022-12-31 13655674 dpl-frs:CostSales dpl-frs:Item12 2021-10-01 2022-12-31 13655674 dpl-frs:CostSales dpl-frs:Item12 2021-09-30 13655674 dpl-frs:CostSales dpl-frs:Item12 2022-12-31 13655674 dpl-frs:DistributionCosts dpl-frs:Item12 2021-10-01 2022-12-31 13655674 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-10-01 2022-12-31 13655674 1 2021-10-01 2022-12-31 13655674 frs-countries:EnglandWales 2021-10-01 2022-12-31
Registered number: 13655674
Pamir Halal Meat Limited
Unaudited Financial Statements
For The Year Ended 31 December 2023
Pageline Solutions Accountants Limited
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 13655674
31 December 2023 31 December 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 12,000 13,500
Tangible Assets 5 28,029 8,131
40,029 21,631
CURRENT ASSETS
Stocks 6 35,650 27,574
Debtors 7 325,076 3,872
Cash at bank and in hand 162,108 160,596
522,834 192,042
Creditors: Amounts Falling Due Within One Year 8 (336,409 ) (91,481 )
NET CURRENT ASSETS (LIABILITIES) 186,425 100,561
TOTAL ASSETS LESS CURRENT LIABILITIES 226,454 122,192
NET ASSETS 226,454 122,192
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 226,354 122,092
SHAREHOLDERS' FUNDS 226,454 122,192
Page 1
Page 2
For the year ending 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr BARHAM RASTAM
Director
15/02/2024
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Pamir Halal Meat Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13655674 . The registered office is 271 Pamir Halal Meat Stanhope Street, Newcastle Upon Tyne, NE4 5JT.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.4. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 years.
2.5. 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:
Motor Vehicles 25%
Fixtures & Fittings 15%
2.6. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
Page 3
Page 4
2.7. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 8 (2022: 6)
8 6
4. Intangible Assets
Goodwill
£
Cost
As at 1 January 2023 15,000
As at 31 December 2023 15,000
Amortisation
As at 1 January 2023 1,500
Provided during the period 1,500
As at 31 December 2023 3,000
Net Book Value
As at 31 December 2023 12,000
As at 1 January 2023 13,500
5. Tangible Assets
Motor Vehicles Fixtures & Fittings Total
£ £ £
Cost
As at 1 January 2023 10,842 - 10,842
Additions - 25,800 25,800
As at 31 December 2023 10,842 25,800 36,642
...CONTINUED
Page 4
Page 5
Depreciation
As at 1 January 2023 2,711 - 2,711
Provided during the period 2,032 3,870 5,902
As at 31 December 2023 4,743 3,870 8,613
Net Book Value
As at 31 December 2023 6,099 21,930 28,029
As at 1 January 2023 8,131 - 8,131
6. Stocks
31 December 2023 31 December 2022
£ £
Finished goods 35,650 27,574
35,650 27,574
7. Debtors
31 December 2023 31 December 2022
£ £
Due within one year
Other debtors (1) 8,000 -
VAT 1,976 3,772
Called up share capital not paid 100 100
Amounts owed by associates 315,000 -
325,076 3,872
8. Creditors: Amounts Falling Due Within One Year
31 December 2023 31 December 2022
£ £
Trade creditors 131,619 51,274
Corporation tax 41,211 37,018
Other taxes and social security 931 1,829
Accruals and deferred income 300 300
Director's loan account 81,174 530
Amounts owed to other participating interests 81,174 530
336,409 91,481
9. Share Capital
31 December 2023 31 December 2022
£ £
Called Up Share Capital not Paid 100 100
Amount of Allotted, Called Up Share Capital 100 100
Page 5
Page 6
10. Dividends
31 December 2023 31 December 2022
£ £
On equity shares:
Final dividend paid 50,000 32,000
50,000 32,000
Page 6