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 07250002 Mr Joel Burgess Mr Daniel Craig Mrs Gillian Redfearn Wincham Accountancy Limited iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07250002 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-05-31 07250002 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-05-31 07250002 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-05-31 07250002 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-05-31 07250002 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-06-01 2023-05-31 07250002 frs-core:AllSubsidiaries 2022-06-01 2023-05-31 07250002 frs-core:KeyManagementPersonnel 2022-06-01 2023-05-31 07250002 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-06-01 2023-05-31 07250002 frs-core:OtherRelatedParties 2022-06-01 2023-05-31 07250002 2022-05-31 07250002 2023-05-31 07250002 2022-06-01 2023-05-31 07250002 frs-core:CurrentFinancialInstruments 2023-05-31 07250002 frs-core:CurrentFinancialInstruments 2022-06-01 2023-05-31 07250002 frs-core:Non-currentFinancialInstruments 2023-05-31 07250002 frs-core:Non-currentFinancialInstruments 2022-06-01 2023-05-31 07250002 frs-core:CurrentFinancialInstruments 2022-06-01 2023-05-31 07250002 frs-core:CurrentFinancialInstruments 2023-05-31 07250002 frs-core:AfterOneYear 2022-06-01 2023-05-31 07250002 frs-core:BetweenOneFiveYears 2022-06-01 2023-05-31 07250002 frs-core:BetweenOneFiveYears 2023-05-31 07250002 frs-core:ComputerEquipment 2023-05-31 07250002 frs-core:ComputerEquipment 2022-06-01 2023-05-31 07250002 frs-core:ComputerEquipment 2022-05-31 07250002 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-05-31 07250002 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-06-01 2023-05-31 07250002 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-05-31 07250002 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-05-31 07250002 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-06-01 2023-05-31 07250002 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-05-31 07250002 frs-core:FurnitureFittings 2023-05-31 07250002 frs-core:FurnitureFittings 2022-06-01 2023-05-31 07250002 frs-core:FurnitureFittings 2022-05-31 07250002 frs-core:NetGoodwill 2023-05-31 07250002 frs-core:NetGoodwill 2022-06-01 2023-05-31 07250002 frs-core:NetGoodwill 2022-05-31 07250002 frs-core:InvestmentPropertyIncludedWithinPPE 2023-05-31 07250002 frs-core:InvestmentPropertyIncludedWithinPPE 2022-06-01 2023-05-31 07250002 frs-core:InvestmentPropertyIncludedWithinPPE 2022-05-31 07250002 frs-core:LandBuildings 2023-05-31 07250002 frs-core:LandBuildings 2022-06-01 2023-05-31 07250002 frs-core:LandBuildings 2022-05-31 07250002 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-05-31 07250002 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-06-01 2023-05-31 07250002 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-05-31 07250002 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-05-31 07250002 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-06-01 2023-05-31 07250002 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-05-31 07250002 frs-core:MoreThanFiveYears 2022-06-01 2023-05-31 07250002 frs-core:MoreThanFiveYears 2023-05-31 07250002 frs-core:MotorVehicles 2023-05-31 07250002 frs-core:MotorVehicles 2022-06-01 2023-05-31 07250002 frs-core:MotorVehicles 2022-05-31 07250002 frs-core:OtherResidualIntangibleAssets 2023-05-31 07250002 frs-core:OtherResidualIntangibleAssets 2022-06-01 2023-05-31 07250002 frs-core:OtherResidualIntangibleAssets 2022-05-31 07250002 frs-core:PlantMachinery 2023-05-31 07250002 frs-core:PlantMachinery 2022-06-01 2023-05-31 07250002 frs-core:PlantMachinery 2022-05-31 07250002 frs-core:Secured 2023-05-31 07250002 frs-core:Unsecured 2023-05-31 07250002 frs-core:WithinOneYear 2022-06-01 2023-05-31 07250002 frs-core:WithinOneYear 2023-05-31 07250002 frs-core:CapitalRedemptionReserve 2022-06-01 2023-05-31 07250002 frs-core:CapitalRedemptionReserve 2022-05-31 07250002 frs-core:CapitalRedemptionReserve 2023-05-31 07250002 frs-core:OtherReservesSubtotal 2022-06-01 2023-05-31 07250002 frs-core:OtherReservesSubtotal 2022-05-31 07250002 frs-core:OtherReservesSubtotal 2023-05-31 07250002 frs-core:RevaluationReserve 2022-06-01 2023-05-31 07250002 frs-core:RevaluationReserve 2022-05-31 07250002 frs-core:RevaluationReserve 2023-05-31 07250002 frs-core:SharePremium 2022-06-01 2023-05-31 07250002 frs-core:SharePremium 2022-05-31 07250002 frs-core:SharePremium 2023-05-31 07250002 frs-core:ShareCapital 2022-06-01 2023-05-31 07250002 frs-core:ShareCapital 2022-05-31 07250002 frs-core:ShareCapital 2023-05-31 07250002 frs-core:RetainedEarningsAccumulatedLosses 2022-06-01 2023-05-31 07250002 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-05-31 07250002 frs-core:RetainedEarningsAccumulatedLosses 2023-05-31 07250002 frs-core:RetainedEarningsAccumulatedLosses 2022-05-31 07250002 frs-core:RetainedEarningsAccumulatedLosses 2023-05-31 07250002 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-05-31 07250002 frs-countries:UnitedKingdom 2022-06-01 2023-05-31 07250002 frs-countries:Europe 2022-06-01 2023-05-31 07250002 frs-countries:NorthAmerica 2022-06-01 2023-05-31 07250002 frs-countries:SouthAmerica 2022-06-01 2023-05-31 07250002 frs-countries:Asia 2022-06-01 2023-05-31 07250002 frs-countries:RestWorldOutsideUK 2022-06-01 2023-05-31 07250002 frs-bus:HighestPaidDirector 2022-06-01 2023-05-31 07250002 frs-bus:PrivateLimitedCompanyLtd 2022-06-01 2023-05-31 07250002 frs-bus:CompanyLimitedByGuarantee 2022-06-01 2023-05-31 07250002 frs-bus:LimitedLiabilityPartnershipLLP 2022-06-01 2023-05-31 07250002 frs-bus:LimitedLiabilityPartnershipsSORP 2022-06-01 2023-05-31 07250002 frs-bus:FullAccounts 2022-06-01 2023-05-31 07250002 frs-bus:FilletedAccounts 2022-06-01 2023-05-31 07250002 frs-bus:AbridgedAccounts 2022-06-01 2023-05-31 07250002 frs-bus:FRS102 2022-06-01 2023-05-31 07250002 frs-bus:MediumEntities 2022-06-01 2023-05-31 07250002 frs-bus:SmallEntities 2022-06-01 2023-05-31 07250002 frs-bus:EntityHasNeverTraded 2022-06-01 2023-05-31 07250002 frs-bus:EntityNoLongerTradingButTradedInPast 2022-06-01 2023-05-31 07250002 frs-bus:Audited 2022-06-01 2023-05-31 07250002 frs-bus:AuditExempt-NoAccountantsReport 2022-06-01 2023-05-31 07250002 frs-bus:AuditExemptWithAccountantsReport 2022-06-01 2023-05-31 07250002 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-06-01 2023-05-31 07250002 frs-bus:LargeCompaniesRegimeForAccounts 2022-06-01 2023-05-31 07250002 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-06-01 2023-05-31 07250002 frs-bus:SmallCompaniesRegimeForAccounts 2022-06-01 2023-05-31 07250002 frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-06-01 2023-05-31 07250002 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-06-01 2023-05-31 07250002 frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-06-01 2023-05-31 07250002 frs-bus:OrdinaryShareClass1 2022-06-01 2023-05-31 07250002 frs-bus:OrdinaryShareClass1 2022-05-31 07250002 frs-bus:OrdinaryShareClass1 2023-05-31 07250002 frs-bus:OrdinaryShareClass2 2022-06-01 2023-05-31 07250002 frs-bus:OrdinaryShareClass2 2022-05-31 07250002 frs-bus:OrdinaryShareClass2 2023-05-31 07250002 frs-bus:OrdinaryShareClass3 2022-06-01 2023-05-31 07250002 frs-bus:OrdinaryShareClass3 2022-05-31 07250002 frs-bus:OrdinaryShareClass3 2023-05-31 07250002 frs-bus:OrdinaryShareClass4 2022-06-01 2023-05-31 07250002 frs-bus:OrdinaryShareClass4 2022-05-31 07250002 frs-bus:OrdinaryShareClass4 2023-05-31 07250002 frs-bus:OrdinaryShareClass5 2022-06-01 2023-05-31 07250002 frs-bus:OrdinaryShareClass5 2022-05-31 07250002 frs-bus:OrdinaryShareClass5 2023-05-31 07250002 frs-bus:PreferenceShareClass1 2022-06-01 2023-05-31 07250002 frs-bus:PreferenceShareClass1 2022-05-31 07250002 frs-bus:PreferenceShareClass1 2023-05-31 07250002 frs-bus:PreferenceShareClass2 2022-06-01 2023-05-31 07250002 frs-bus:PreferenceShareClass2 2022-05-31 07250002 frs-bus:PreferenceShareClass2 2023-05-31 07250002 frs-bus:PreferenceShareClass3 2022-06-01 2023-05-31 07250002 frs-bus:PreferenceShareClass3 2022-05-31 07250002 frs-bus:PreferenceShareClass3 2023-05-31 07250002 frs-bus:PreferenceShareClass4 2022-06-01 2023-05-31 07250002 frs-bus:PreferenceShareClass4 2022-05-31 07250002 frs-bus:PreferenceShareClass4 2023-05-31 07250002 frs-bus:PreferenceShareClass5 2022-06-01 2023-05-31 07250002 frs-bus:PreferenceShareClass5 2022-05-31 07250002 frs-bus:PreferenceShareClass5 2023-05-31 07250002 1 2022-06-01 2023-05-31 07250002 1 2023-05-31 07250002 1 2022-06-01 2023-05-31 07250002 frs-core:LeasedAssets 2022-06-01 2023-05-31 07250002 frs-core:OwnedAssets 2022-06-01 2023-05-31 07250002 frs-core:CurrencyRisk 2022-06-01 2023-05-31 07250002 frs-core:MarketRisk 2022-06-01 2023-05-31 07250002 frs-core:InterestRateRisk 2022-06-01 2023-05-31 07250002 frs-core:DeferredTaxation 2022-06-01 2023-05-31 07250002 frs-core:DeferredTaxation 2022-05-31 07250002 frs-core:DeferredTaxation 2023-05-31 07250002 frs-core:OtherProvisionsContingentLiabilities 2022-06-01 2023-05-31 07250002 frs-core:OtherProvisionsContingentLiabilities 2022-05-31 07250002 frs-core:OtherProvisionsContingentLiabilities 2023-05-31 07250002 frs-core:ProvisionsDeferredTax 2023-05-31 07250002 frs-core:OtherDeferredTax 2023-05-31 07250002 frs-core:AcceleratedTaxDepreciationDeferredTax 2023-05-31 07250002 frs-core:TaxLossesCarry-forwardsDeferredTax 2023-05-31 07250002 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-05-31 07250002 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-06-01 2023-05-31 07250002 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-05-31 07250002 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-05-31 07250002 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-06-01 2023-05-31 07250002 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-05-31 07250002 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-05-31 07250002 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-06-01 2023-05-31 07250002 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-05-31 07250002 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-05-31 07250002 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-05-31 07250002 frs-core:RevaluationInvestmentPropertyDeferredTax 2023-05-31 07250002 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-05-31 07250002 frs-core:OtherPost-employmentBenefitsDeferredTax 2023-05-31 07250002 frs-core:Share-basedPaymentsDeferredTax 2023-05-31 07250002 frs-core:TaxCreditsDeferredTax 2023-05-31 07250002 frs-core:CostValuation 2022-05-31 07250002 frs-core:AdditionsToInvestments 2023-05-31 07250002 frs-core:DisposalsRepaymentsInvestments 2023-05-31 07250002 frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-05-31 07250002 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-05-31 07250002 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-05-31 07250002 frs-core:OtherIncreaseDecreaseInInvestments 2023-05-31 07250002 frs-core:CostValuation 2023-05-31 07250002 frs-core:ProvisionsForImpairmentInvestments 2022-05-31 07250002 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-05-31 07250002 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-05-31 07250002 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-05-31 07250002 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-05-31 07250002 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-05-31 07250002 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-05-31 07250002 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-05-31 07250002 frs-core:ProvisionsForImpairmentInvestments 2023-05-31 07250002 frs-core:ListedExchangeTraded 2023-05-31 07250002 frs-core:ListedExchangeTraded 2022-05-31 07250002 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-05-31 07250002 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-05-31 07250002 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-05-31 07250002 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-05-31 07250002 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-05-31 07250002 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-05-31 07250002 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-05-31 07250002 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-05-31 07250002 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-05-31 07250002 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-05-31 07250002 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-05-31 07250002 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-05-31 07250002 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-05-31 07250002 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-05-31 07250002 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-05-31 07250002 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-05-31 07250002 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-05-31 07250002 frs-core:UnlistedNon-exchangeTraded 2023-05-31 07250002 frs-core:UnlistedNon-exchangeTraded 2022-05-31 07250002 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-05-31 07250002 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-31 07250002 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-31 07250002 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-31 07250002 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-31 07250002 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-31 07250002 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-31 07250002 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-05-31 07250002 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 07250002 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-31 07250002 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-31 07250002 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-31 07250002 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-31 07250002 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-05-31 07250002 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-31 07250002 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-31 07250002 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-31 07250002 dpl-frs:CostSales 2022-06-01 2023-05-31 07250002 dpl-frs:CostSales 2022-05-31 07250002 dpl-frs:CostSales 2023-05-31 07250002 dpl-frs:DistributionCosts 2022-06-01 2023-05-31 07250002 dpl-frs:AdministrativeExpenses 2022-06-01 2023-05-31 07250002 frs-bus:Director1 2022-06-01 2023-05-31 07250002 frs-bus:Director1 2022-05-31 07250002 frs-bus:Director1 2023-05-31 07250002 frs-bus:Director2 2022-06-01 2023-05-31 07250002 frs-bus:Director2 2022-05-31 07250002 frs-bus:Director2 2023-05-31 07250002 frs-bus:Director3 2022-06-01 2023-05-31 07250002 frs-bus:Director3 2022-05-31 07250002 frs-bus:Director3 2023-05-31 07250002 frs-bus:CompanySecretary1 2022-06-01 2023-05-31 07250002 1 2022-06-01 2023-05-31 07250002 frs-core:CurrentFinancialInstruments 1 2023-05-31 07250002 frs-core:Non-currentFinancialInstruments 1 2023-05-31 07250002 2 2022-06-01 2023-05-31 07250002 frs-core:CurrentFinancialInstruments 2 2023-05-31 07250002 frs-core:Non-currentFinancialInstruments 2 2023-05-31 07250002 3 2022-06-01 2023-05-31 07250002 frs-core:CurrentFinancialInstruments 3 2023-05-31 07250002 frs-core:Non-currentFinancialInstruments 3 2023-05-31 07250002 4 2022-06-01 2023-05-31 07250002 frs-core:CurrentFinancialInstruments 4 2023-05-31 07250002 frs-core:Non-currentFinancialInstruments 4 2023-05-31 07250002 5 2022-06-01 2023-05-31 07250002 frs-core:CurrentFinancialInstruments 5 2023-05-31 07250002 frs-core:Non-currentFinancialInstruments 5 2023-05-31 07250002 6 2022-06-01 2023-05-31 07250002 frs-core:CurrentFinancialInstruments 6 2023-05-31 07250002 frs-core:Non-currentFinancialInstruments 6 2023-05-31 07250002 7 2022-06-01 2023-05-31 07250002 frs-core:CurrentFinancialInstruments 7 2023-05-31 07250002 frs-core:Non-currentFinancialInstruments 7 2023-05-31 07250002 8 2022-06-01 2023-05-31 07250002 frs-core:CurrentFinancialInstruments 8 2023-05-31 07250002 frs-core:Non-currentFinancialInstruments 8 2023-05-31 07250002 9 2022-06-01 2023-05-31 07250002 frs-core:CurrentFinancialInstruments 9 2023-05-31 07250002 frs-core:Non-currentFinancialInstruments 9 2023-05-31 07250002 10 2022-06-01 2023-05-31 07250002 frs-core:CurrentFinancialInstruments 10 2023-05-31 07250002 frs-core:Non-currentFinancialInstruments 10 2023-05-31 07250002 11 2022-06-01 2023-05-31 07250002 frs-core:CurrentFinancialInstruments 11 2023-05-31 07250002 frs-core:Non-currentFinancialInstruments 11 2023-05-31 07250002 12 2022-06-01 2023-05-31 07250002 frs-core:CurrentFinancialInstruments 12 2023-05-31 07250002 frs-core:Non-currentFinancialInstruments 12 2023-05-31 07250002 13 2022-06-01 2023-05-31 07250002 frs-core:CurrentFinancialInstruments 13 2023-05-31 07250002 frs-core:Non-currentFinancialInstruments 13 2023-05-31 07250002 14 2022-06-01 2023-05-31 07250002 frs-core:CurrentFinancialInstruments 14 2023-05-31 07250002 frs-core:Non-currentFinancialInstruments 14 2023-05-31 07250002 15 2022-06-01 2023-05-31 07250002 frs-core:CurrentFinancialInstruments 15 2023-05-31 07250002 frs-core:Non-currentFinancialInstruments 15 2023-05-31 07250002 16 2022-06-01 2023-05-31 07250002 frs-core:CurrentFinancialInstruments 16 2023-05-31 07250002 frs-core:Non-currentFinancialInstruments 16 2023-05-31 07250002 17 2022-06-01 2023-05-31 07250002 frs-core:CurrentFinancialInstruments 17 2023-05-31 07250002 frs-core:Non-currentFinancialInstruments 17 2023-05-31 07250002 18 2022-06-01 2023-05-31 07250002 frs-core:CurrentFinancialInstruments 18 2023-05-31 07250002 frs-core:Non-currentFinancialInstruments 18 2023-05-31 07250002 19 2022-06-01 2023-05-31 07250002 frs-core:CurrentFinancialInstruments 19 2023-05-31 07250002 frs-core:Non-currentFinancialInstruments 19 2023-05-31 07250002 20 2022-06-01 2023-05-31 07250002 frs-core:CurrentFinancialInstruments 20 2023-05-31 07250002 frs-core:Non-currentFinancialInstruments 20 2023-05-31 07250002 dpl-frs:Item1 2022-06-01 2023-05-31 07250002 dpl-frs:Item1 2022-05-31 07250002 dpl-frs:Item1 2023-05-31 07250002 dpl-frs:CostSales dpl-frs:Item1 2022-06-01 2023-05-31 07250002 dpl-frs:CostSales dpl-frs:Item1 2022-05-31 07250002 dpl-frs:CostSales dpl-frs:Item1 2023-05-31 07250002 dpl-frs:DistributionCosts dpl-frs:Item1 2022-06-01 2023-05-31 07250002 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-06-01 2023-05-31 07250002 dpl-frs:Item2 2022-06-01 2023-05-31 07250002 dpl-frs:Item2 2022-05-31 07250002 dpl-frs:Item2 2023-05-31 07250002 dpl-frs:CostSales dpl-frs:Item2 2022-06-01 2023-05-31 07250002 dpl-frs:CostSales dpl-frs:Item2 2022-05-31 07250002 dpl-frs:CostSales dpl-frs:Item2 2023-05-31 07250002 dpl-frs:DistributionCosts dpl-frs:Item2 2022-06-01 2023-05-31 07250002 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-06-01 2023-05-31 07250002 dpl-frs:Item3 2022-06-01 2023-05-31 07250002 dpl-frs:Item3 2022-05-31 07250002 dpl-frs:Item3 2023-05-31 07250002 dpl-frs:CostSales dpl-frs:Item3 2022-06-01 2023-05-31 07250002 dpl-frs:CostSales dpl-frs:Item3 2022-05-31 07250002 dpl-frs:CostSales dpl-frs:Item3 2023-05-31 07250002 dpl-frs:DistributionCosts dpl-frs:Item3 2022-06-01 2023-05-31 07250002 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-06-01 2023-05-31 07250002 dpl-frs:Item4 2022-06-01 2023-05-31 07250002 dpl-frs:Item4 2022-05-31 07250002 dpl-frs:Item4 2023-05-31 07250002 dpl-frs:CostSales dpl-frs:Item4 2022-06-01 2023-05-31 07250002 dpl-frs:CostSales dpl-frs:Item4 2022-05-31 07250002 dpl-frs:CostSales dpl-frs:Item4 2023-05-31 07250002 dpl-frs:DistributionCosts dpl-frs:Item4 2022-06-01 2023-05-31 07250002 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-06-01 2023-05-31 07250002 dpl-frs:Item5 2022-06-01 2023-05-31 07250002 dpl-frs:Item5 2022-05-31 07250002 dpl-frs:Item5 2023-05-31 07250002 dpl-frs:CostSales dpl-frs:Item5 2022-06-01 2023-05-31 07250002 dpl-frs:CostSales dpl-frs:Item5 2022-05-31 07250002 dpl-frs:CostSales dpl-frs:Item5 2023-05-31 07250002 dpl-frs:DistributionCosts dpl-frs:Item5 2022-06-01 2023-05-31 07250002 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-06-01 2023-05-31 07250002 dpl-frs:Item6 2022-06-01 2023-05-31 07250002 dpl-frs:Item6 2022-05-31 07250002 dpl-frs:Item6 2023-05-31 07250002 dpl-frs:CostSales dpl-frs:Item6 2022-06-01 2023-05-31 07250002 dpl-frs:CostSales dpl-frs:Item6 2022-05-31 07250002 dpl-frs:CostSales dpl-frs:Item6 2023-05-31 07250002 dpl-frs:DistributionCosts dpl-frs:Item6 2022-06-01 2023-05-31 07250002 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-06-01 2023-05-31 07250002 dpl-frs:Item7 2022-06-01 2023-05-31 07250002 dpl-frs:Item7 2022-05-31 07250002 dpl-frs:Item7 2023-05-31 07250002 dpl-frs:CostSales dpl-frs:Item7 2022-06-01 2023-05-31 07250002 dpl-frs:CostSales dpl-frs:Item7 2022-05-31 07250002 dpl-frs:CostSales dpl-frs:Item7 2023-05-31 07250002 dpl-frs:DistributionCosts dpl-frs:Item7 2022-06-01 2023-05-31 07250002 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-06-01 2023-05-31 07250002 dpl-frs:Item8 2022-06-01 2023-05-31 07250002 dpl-frs:Item8 2022-05-31 07250002 dpl-frs:Item8 2023-05-31 07250002 dpl-frs:CostSales dpl-frs:Item8 2022-06-01 2023-05-31 07250002 dpl-frs:CostSales dpl-frs:Item8 2022-05-31 07250002 dpl-frs:CostSales dpl-frs:Item8 2023-05-31 07250002 dpl-frs:DistributionCosts dpl-frs:Item8 2022-06-01 2023-05-31 07250002 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-06-01 2023-05-31 07250002 dpl-frs:Item9 2022-06-01 2023-05-31 07250002 dpl-frs:Item9 2022-05-31 07250002 dpl-frs:Item9 2023-05-31 07250002 dpl-frs:CostSales dpl-frs:Item9 2022-06-01 2023-05-31 07250002 dpl-frs:CostSales dpl-frs:Item9 2022-05-31 07250002 dpl-frs:CostSales dpl-frs:Item9 2023-05-31 07250002 dpl-frs:DistributionCosts dpl-frs:Item9 2022-06-01 2023-05-31 07250002 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-06-01 2023-05-31 07250002 dpl-frs:Item10 2022-06-01 2023-05-31 07250002 dpl-frs:Item10 2022-05-31 07250002 dpl-frs:Item10 2023-05-31 07250002 dpl-frs:CostSales dpl-frs:Item10 2022-06-01 2023-05-31 07250002 dpl-frs:CostSales dpl-frs:Item10 2022-05-31 07250002 dpl-frs:CostSales dpl-frs:Item10 2023-05-31 07250002 dpl-frs:DistributionCosts dpl-frs:Item10 2022-06-01 2023-05-31 07250002 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-06-01 2023-05-31 07250002 dpl-frs:Item11 2022-06-01 2023-05-31 07250002 dpl-frs:Item11 2022-05-31 07250002 dpl-frs:Item11 2023-05-31 07250002 dpl-frs:CostSales dpl-frs:Item11 2022-06-01 2023-05-31 07250002 dpl-frs:CostSales dpl-frs:Item11 2022-05-31 07250002 dpl-frs:CostSales dpl-frs:Item11 2023-05-31 07250002 dpl-frs:DistributionCosts dpl-frs:Item11 2022-06-01 2023-05-31 07250002 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-06-01 2023-05-31 07250002 dpl-frs:Item12 2022-06-01 2023-05-31 07250002 dpl-frs:Item12 2022-05-31 07250002 dpl-frs:Item12 2023-05-31 07250002 dpl-frs:CostSales dpl-frs:Item12 2022-06-01 2023-05-31 07250002 dpl-frs:CostSales dpl-frs:Item12 2022-05-31 07250002 dpl-frs:CostSales dpl-frs:Item12 2023-05-31 07250002 dpl-frs:DistributionCosts dpl-frs:Item12 2022-06-01 2023-05-31 07250002 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-06-01 2023-05-31 07250002 1 2022-06-01 2023-05-31 07250002 frs-countries:EnglandWales 2022-06-01 2023-05-31 07250002 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-05-31 07250002 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-05-31 07250002 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-05-31 07250002 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-05-31 07250002 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-06-01 2022-05-31 07250002 frs-core:AllSubsidiaries 2021-06-01 2022-05-31 07250002 frs-core:KeyManagementPersonnel 2021-06-01 2022-05-31 07250002 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-06-01 2022-05-31 07250002 frs-core:OtherRelatedParties 2021-06-01 2022-05-31 07250002 2021-05-31 07250002 2022-05-31 07250002 2021-06-01 2022-05-31 07250002 frs-core:CurrentFinancialInstruments 2022-05-31 07250002 frs-core:CurrentFinancialInstruments 2021-06-01 2022-05-31 07250002 frs-core:Non-currentFinancialInstruments 2022-05-31 07250002 frs-core:Non-currentFinancialInstruments 2021-06-01 2022-05-31 07250002 frs-core:CurrentFinancialInstruments 2021-06-01 2022-05-31 07250002 frs-core:CurrentFinancialInstruments 2022-05-31 07250002 frs-core:AfterOneYear 2021-06-01 2022-05-31 07250002 frs-core:BetweenOneFiveYears 2021-06-01 2022-05-31 07250002 frs-core:BetweenOneFiveYears 2022-05-31 07250002 frs-core:ComputerEquipment 2022-05-31 07250002 frs-core:ComputerEquipment 2021-06-01 2022-05-31 07250002 frs-core:ComputerEquipment 2021-05-31 07250002 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-05-31 07250002 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-06-01 2022-05-31 07250002 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-05-31 07250002 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-05-31 07250002 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-06-01 2022-05-31 07250002 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-05-31 07250002 frs-core:FurnitureFittings 2022-05-31 07250002 frs-core:FurnitureFittings 2021-06-01 2022-05-31 07250002 frs-core:FurnitureFittings 2021-05-31 07250002 frs-core:NetGoodwill 2022-05-31 07250002 frs-core:NetGoodwill 2021-06-01 2022-05-31 07250002 frs-core:NetGoodwill 2021-05-31 07250002 frs-core:InvestmentPropertyIncludedWithinPPE 2022-05-31 07250002 frs-core:InvestmentPropertyIncludedWithinPPE 2021-06-01 2022-05-31 07250002 frs-core:InvestmentPropertyIncludedWithinPPE 2021-05-31 07250002 frs-core:LandBuildings 2022-05-31 07250002 frs-core:LandBuildings 2021-06-01 2022-05-31 07250002 frs-core:LandBuildings 2021-05-31 07250002 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-05-31 07250002 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-06-01 2022-05-31 07250002 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-05-31 07250002 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-05-31 07250002 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-06-01 2022-05-31 07250002 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-05-31 07250002 frs-core:MoreThanFiveYears 2021-06-01 2022-05-31 07250002 frs-core:MoreThanFiveYears 2022-05-31 07250002 frs-core:MotorVehicles 2022-05-31 07250002 frs-core:MotorVehicles 2021-06-01 2022-05-31 07250002 frs-core:MotorVehicles 2021-05-31 07250002 frs-core:OtherResidualIntangibleAssets 2022-05-31 07250002 frs-core:OtherResidualIntangibleAssets 2021-06-01 2022-05-31 07250002 frs-core:OtherResidualIntangibleAssets 2021-05-31 07250002 frs-core:PlantMachinery 2022-05-31 07250002 frs-core:PlantMachinery 2021-06-01 2022-05-31 07250002 frs-core:PlantMachinery 2021-05-31 07250002 frs-core:Secured 2022-05-31 07250002 frs-core:Unsecured 2022-05-31 07250002 frs-core:WithinOneYear 2021-06-01 2022-05-31 07250002 frs-core:WithinOneYear 2022-05-31 07250002 frs-core:CapitalRedemptionReserve 2021-06-01 2022-05-31 07250002 frs-core:CapitalRedemptionReserve 2021-05-31 07250002 frs-core:CapitalRedemptionReserve 2022-05-31 07250002 frs-core:OtherReservesSubtotal 2021-06-01 2022-05-31 07250002 frs-core:OtherReservesSubtotal 2021-05-31 07250002 frs-core:OtherReservesSubtotal 2022-05-31 07250002 frs-core:RevaluationReserve 2021-06-01 2022-05-31 07250002 frs-core:RevaluationReserve 2021-05-31 07250002 frs-core:RevaluationReserve 2022-05-31 07250002 frs-core:SharePremium 2021-06-01 2022-05-31 07250002 frs-core:SharePremium 2021-05-31 07250002 frs-core:SharePremium 2022-05-31 07250002 frs-core:ShareCapital 2021-06-01 2022-05-31 07250002 frs-core:ShareCapital 2021-05-31 07250002 frs-core:ShareCapital 2022-05-31 07250002 frs-core:RetainedEarningsAccumulatedLosses 2021-06-01 2022-05-31 07250002 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-05-31 07250002 frs-core:RetainedEarningsAccumulatedLosses 2022-05-31 07250002 frs-core:RetainedEarningsAccumulatedLosses 2021-05-31 07250002 frs-core:RetainedEarningsAccumulatedLosses 2022-05-31 07250002 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-05-31 07250002 frs-countries:UnitedKingdom 2021-06-01 2022-05-31 07250002 frs-countries:Europe 2021-06-01 2022-05-31 07250002 frs-countries:NorthAmerica 2021-06-01 2022-05-31 07250002 frs-countries:SouthAmerica 2021-06-01 2022-05-31 07250002 frs-countries:Asia 2021-06-01 2022-05-31 07250002 frs-countries:RestWorldOutsideUK 2021-06-01 2022-05-31 07250002 frs-bus:HighestPaidDirector 2021-06-01 2022-05-31 07250002 frs-bus:PrivateLimitedCompanyLtd 2021-06-01 2022-05-31 07250002 frs-bus:CompanyLimitedByGuarantee 2021-06-01 2022-05-31 07250002 frs-bus:LimitedLiabilityPartnershipLLP 2021-06-01 2022-05-31 07250002 frs-bus:LimitedLiabilityPartnershipsSORP 2021-06-01 2022-05-31 07250002 frs-bus:FullAccounts 2021-06-01 2022-05-31 07250002 frs-bus:FilletedAccounts 2021-06-01 2022-05-31 07250002 frs-bus:AbridgedAccounts 2021-06-01 2022-05-31 07250002 frs-bus:FRS102 2021-06-01 2022-05-31 07250002 frs-bus:MediumEntities 2021-06-01 2022-05-31 07250002 frs-bus:SmallEntities 2021-06-01 2022-05-31 07250002 frs-bus:EntityHasNeverTraded 2021-06-01 2022-05-31 07250002 frs-bus:EntityNoLongerTradingButTradedInPast 2021-06-01 2022-05-31 07250002 frs-bus:Audited 2021-06-01 2022-05-31 07250002 frs-bus:AuditExempt-NoAccountantsReport 2021-06-01 2022-05-31 07250002 frs-bus:AuditExemptWithAccountantsReport 2021-06-01 2022-05-31 07250002 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-06-01 2022-05-31 07250002 frs-bus:LargeCompaniesRegimeForAccounts 2021-06-01 2022-05-31 07250002 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-06-01 2022-05-31 07250002 frs-bus:SmallCompaniesRegimeForAccounts 2021-06-01 2022-05-31 07250002 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-06-01 2022-05-31 07250002 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-06-01 2022-05-31 07250002 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-06-01 2022-05-31 07250002 frs-bus:OrdinaryShareClass1 2021-06-01 2022-05-31 07250002 frs-bus:OrdinaryShareClass1 2021-05-31 07250002 frs-bus:OrdinaryShareClass1 2022-05-31 07250002 frs-bus:OrdinaryShareClass2 2021-06-01 2022-05-31 07250002 frs-bus:OrdinaryShareClass2 2021-05-31 07250002 frs-bus:OrdinaryShareClass2 2022-05-31 07250002 frs-bus:OrdinaryShareClass3 2021-06-01 2022-05-31 07250002 frs-bus:OrdinaryShareClass3 2021-05-31 07250002 frs-bus:OrdinaryShareClass3 2022-05-31 07250002 frs-bus:OrdinaryShareClass4 2021-06-01 2022-05-31 07250002 frs-bus:OrdinaryShareClass4 2021-05-31 07250002 frs-bus:OrdinaryShareClass4 2022-05-31 07250002 frs-bus:OrdinaryShareClass5 2021-06-01 2022-05-31 07250002 frs-bus:OrdinaryShareClass5 2021-05-31 07250002 frs-bus:OrdinaryShareClass5 2022-05-31 07250002 frs-bus:PreferenceShareClass1 2021-06-01 2022-05-31 07250002 frs-bus:PreferenceShareClass1 2021-05-31 07250002 frs-bus:PreferenceShareClass1 2022-05-31 07250002 frs-bus:PreferenceShareClass2 2021-06-01 2022-05-31 07250002 frs-bus:PreferenceShareClass2 2021-05-31 07250002 frs-bus:PreferenceShareClass2 2022-05-31 07250002 frs-bus:PreferenceShareClass3 2021-06-01 2022-05-31 07250002 frs-bus:PreferenceShareClass3 2021-05-31 07250002 frs-bus:PreferenceShareClass3 2022-05-31 07250002 frs-bus:PreferenceShareClass4 2021-06-01 2022-05-31 07250002 frs-bus:PreferenceShareClass4 2021-05-31 07250002 frs-bus:PreferenceShareClass4 2022-05-31 07250002 frs-bus:PreferenceShareClass5 2021-06-01 2022-05-31 07250002 frs-bus:PreferenceShareClass5 2021-05-31 07250002 frs-bus:PreferenceShareClass5 2022-05-31 07250002 1 2021-06-01 2022-05-31 07250002 1 2022-05-31 07250002 1 2021-06-01 2022-05-31 07250002 frs-core:LeasedAssets 2021-06-01 2022-05-31 07250002 frs-core:OwnedAssets 2021-06-01 2022-05-31 07250002 frs-core:CurrencyRisk 2021-06-01 2022-05-31 07250002 frs-core:MarketRisk 2021-06-01 2022-05-31 07250002 frs-core:InterestRateRisk 2021-06-01 2022-05-31 07250002 frs-core:DeferredTaxation 2021-06-01 2022-05-31 07250002 frs-core:DeferredTaxation 2021-05-31 07250002 frs-core:DeferredTaxation 2022-05-31 07250002 frs-core:OtherProvisionsContingentLiabilities 2021-06-01 2022-05-31 07250002 frs-core:OtherProvisionsContingentLiabilities 2021-05-31 07250002 frs-core:OtherProvisionsContingentLiabilities 2022-05-31 07250002 frs-core:ProvisionsDeferredTax 2022-05-31 07250002 frs-core:OtherDeferredTax 2022-05-31 07250002 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-05-31 07250002 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-05-31 07250002 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-05-31 07250002 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-06-01 2022-05-31 07250002 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-05-31 07250002 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-05-31 07250002 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-06-01 2022-05-31 07250002 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-05-31 07250002 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-05-31 07250002 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-06-01 2022-05-31 07250002 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-05-31 07250002 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-05-31 07250002 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-05-31 07250002 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-05-31 07250002 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-05-31 07250002 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-05-31 07250002 frs-core:Share-basedPaymentsDeferredTax 2022-05-31 07250002 frs-core:TaxCreditsDeferredTax 2022-05-31 07250002 frs-core:CostValuation 2021-05-31 07250002 frs-core:AdditionsToInvestments 2022-05-31 07250002 frs-core:DisposalsRepaymentsInvestments 2022-05-31 07250002 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-05-31 07250002 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-05-31 07250002 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-05-31 07250002 frs-core:OtherIncreaseDecreaseInInvestments 2022-05-31 07250002 frs-core:CostValuation 2022-05-31 07250002 frs-core:ProvisionsForImpairmentInvestments 2021-05-31 07250002 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-05-31 07250002 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-05-31 07250002 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-05-31 07250002 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-05-31 07250002 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-05-31 07250002 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-05-31 07250002 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-05-31 07250002 frs-core:ProvisionsForImpairmentInvestments 2022-05-31 07250002 frs-core:ListedExchangeTraded 2022-05-31 07250002 frs-core:ListedExchangeTraded 2021-05-31 07250002 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-05-31 07250002 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-05-31 07250002 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-05-31 07250002 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-05-31 07250002 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-05-31 07250002 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-05-31 07250002 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-05-31 07250002 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-05-31 07250002 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-05-31 07250002 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-05-31 07250002 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-05-31 07250002 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-05-31 07250002 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-05-31 07250002 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-05-31 07250002 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-05-31 07250002 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-05-31 07250002 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-05-31 07250002 frs-core:UnlistedNon-exchangeTraded 2022-05-31 07250002 frs-core:UnlistedNon-exchangeTraded 2021-05-31 07250002 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-05-31 07250002 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 07250002 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 07250002 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 07250002 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 07250002 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 07250002 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 07250002 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-05-31 07250002 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-05-31 07250002 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 07250002 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 07250002 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 07250002 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 07250002 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-05-31 07250002 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 07250002 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 07250002 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 07250002 dpl-frs:CostSales 2021-06-01 2022-05-31 07250002 dpl-frs:CostSales 2021-05-31 07250002 dpl-frs:CostSales 2022-05-31 07250002 dpl-frs:DistributionCosts 2021-06-01 2022-05-31 07250002 dpl-frs:AdministrativeExpenses 2021-06-01 2022-05-31 07250002 frs-bus:Director1 2021-06-01 2022-05-31 07250002 frs-bus:Director1 2021-05-31 07250002 frs-bus:Director1 2022-05-31 07250002 frs-bus:Director2 2021-06-01 2022-05-31 07250002 frs-bus:Director2 2021-05-31 07250002 frs-bus:Director2 2022-05-31 07250002 frs-bus:Director3 2021-06-01 2022-05-31 07250002 frs-bus:Director3 2021-05-31 07250002 frs-bus:Director3 2022-05-31 07250002 frs-bus:CompanySecretary1 2021-06-01 2022-05-31 07250002 1 2021-06-01 2022-05-31 07250002 frs-core:CurrentFinancialInstruments 1 2022-05-31 07250002 frs-core:Non-currentFinancialInstruments 1 2022-05-31 07250002 2 2021-06-01 2022-05-31 07250002 frs-core:CurrentFinancialInstruments 2 2022-05-31 07250002 frs-core:Non-currentFinancialInstruments 2 2022-05-31 07250002 3 2021-06-01 2022-05-31 07250002 frs-core:CurrentFinancialInstruments 3 2022-05-31 07250002 frs-core:Non-currentFinancialInstruments 3 2022-05-31 07250002 4 2021-06-01 2022-05-31 07250002 frs-core:CurrentFinancialInstruments 4 2022-05-31 07250002 frs-core:Non-currentFinancialInstruments 4 2022-05-31 07250002 5 2021-06-01 2022-05-31 07250002 frs-core:CurrentFinancialInstruments 5 2022-05-31 07250002 frs-core:Non-currentFinancialInstruments 5 2022-05-31 07250002 6 2021-06-01 2022-05-31 07250002 frs-core:CurrentFinancialInstruments 6 2022-05-31 07250002 frs-core:Non-currentFinancialInstruments 6 2022-05-31 07250002 7 2021-06-01 2022-05-31 07250002 frs-core:CurrentFinancialInstruments 7 2022-05-31 07250002 frs-core:Non-currentFinancialInstruments 7 2022-05-31 07250002 8 2021-06-01 2022-05-31 07250002 frs-core:CurrentFinancialInstruments 8 2022-05-31 07250002 frs-core:Non-currentFinancialInstruments 8 2022-05-31 07250002 9 2021-06-01 2022-05-31 07250002 frs-core:CurrentFinancialInstruments 9 2022-05-31 07250002 frs-core:Non-currentFinancialInstruments 9 2022-05-31 07250002 10 2021-06-01 2022-05-31 07250002 frs-core:CurrentFinancialInstruments 10 2022-05-31 07250002 frs-core:Non-currentFinancialInstruments 10 2022-05-31 07250002 11 2021-06-01 2022-05-31 07250002 frs-core:CurrentFinancialInstruments 11 2022-05-31 07250002 frs-core:Non-currentFinancialInstruments 11 2022-05-31 07250002 12 2021-06-01 2022-05-31 07250002 frs-core:CurrentFinancialInstruments 12 2022-05-31 07250002 frs-core:Non-currentFinancialInstruments 12 2022-05-31 07250002 13 2021-06-01 2022-05-31 07250002 frs-core:CurrentFinancialInstruments 13 2022-05-31 07250002 frs-core:Non-currentFinancialInstruments 13 2022-05-31 07250002 14 2021-06-01 2022-05-31 07250002 frs-core:CurrentFinancialInstruments 14 2022-05-31 07250002 frs-core:Non-currentFinancialInstruments 14 2022-05-31 07250002 15 2021-06-01 2022-05-31 07250002 frs-core:CurrentFinancialInstruments 15 2022-05-31 07250002 frs-core:Non-currentFinancialInstruments 15 2022-05-31 07250002 16 2021-06-01 2022-05-31 07250002 frs-core:CurrentFinancialInstruments 16 2022-05-31 07250002 frs-core:Non-currentFinancialInstruments 16 2022-05-31 07250002 17 2021-06-01 2022-05-31 07250002 frs-core:CurrentFinancialInstruments 17 2022-05-31 07250002 frs-core:Non-currentFinancialInstruments 17 2022-05-31 07250002 18 2021-06-01 2022-05-31 07250002 frs-core:CurrentFinancialInstruments 18 2022-05-31 07250002 frs-core:Non-currentFinancialInstruments 18 2022-05-31 07250002 19 2021-06-01 2022-05-31 07250002 frs-core:CurrentFinancialInstruments 19 2022-05-31 07250002 frs-core:Non-currentFinancialInstruments 19 2022-05-31 07250002 20 2021-06-01 2022-05-31 07250002 frs-core:CurrentFinancialInstruments 20 2022-05-31 07250002 frs-core:Non-currentFinancialInstruments 20 2022-05-31 07250002 dpl-frs:Item1 2021-06-01 2022-05-31 07250002 dpl-frs:Item1 2021-05-31 07250002 dpl-frs:Item1 2022-05-31 07250002 dpl-frs:CostSales dpl-frs:Item1 2021-06-01 2022-05-31 07250002 dpl-frs:CostSales dpl-frs:Item1 2021-05-31 07250002 dpl-frs:CostSales dpl-frs:Item1 2022-05-31 07250002 dpl-frs:DistributionCosts dpl-frs:Item1 2021-06-01 2022-05-31 07250002 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-06-01 2022-05-31 07250002 dpl-frs:Item2 2021-06-01 2022-05-31 07250002 dpl-frs:Item2 2021-05-31 07250002 dpl-frs:Item2 2022-05-31 07250002 dpl-frs:CostSales dpl-frs:Item2 2021-06-01 2022-05-31 07250002 dpl-frs:CostSales dpl-frs:Item2 2021-05-31 07250002 dpl-frs:CostSales dpl-frs:Item2 2022-05-31 07250002 dpl-frs:DistributionCosts dpl-frs:Item2 2021-06-01 2022-05-31 07250002 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-06-01 2022-05-31 07250002 dpl-frs:Item3 2021-06-01 2022-05-31 07250002 dpl-frs:Item3 2021-05-31 07250002 dpl-frs:Item3 2022-05-31 07250002 dpl-frs:CostSales dpl-frs:Item3 2021-06-01 2022-05-31 07250002 dpl-frs:CostSales dpl-frs:Item3 2021-05-31 07250002 dpl-frs:CostSales dpl-frs:Item3 2022-05-31 07250002 dpl-frs:DistributionCosts dpl-frs:Item3 2021-06-01 2022-05-31 07250002 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-06-01 2022-05-31 07250002 dpl-frs:Item4 2021-06-01 2022-05-31 07250002 dpl-frs:Item4 2021-05-31 07250002 dpl-frs:Item4 2022-05-31 07250002 dpl-frs:CostSales dpl-frs:Item4 2021-06-01 2022-05-31 07250002 dpl-frs:CostSales dpl-frs:Item4 2021-05-31 07250002 dpl-frs:CostSales dpl-frs:Item4 2022-05-31 07250002 dpl-frs:DistributionCosts dpl-frs:Item4 2021-06-01 2022-05-31 07250002 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-06-01 2022-05-31 07250002 dpl-frs:Item5 2021-06-01 2022-05-31 07250002 dpl-frs:Item5 2021-05-31 07250002 dpl-frs:Item5 2022-05-31 07250002 dpl-frs:CostSales dpl-frs:Item5 2021-06-01 2022-05-31 07250002 dpl-frs:CostSales dpl-frs:Item5 2021-05-31 07250002 dpl-frs:CostSales dpl-frs:Item5 2022-05-31 07250002 dpl-frs:DistributionCosts dpl-frs:Item5 2021-06-01 2022-05-31 07250002 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-06-01 2022-05-31 07250002 dpl-frs:Item6 2021-06-01 2022-05-31 07250002 dpl-frs:Item6 2021-05-31 07250002 dpl-frs:Item6 2022-05-31 07250002 dpl-frs:CostSales dpl-frs:Item6 2021-06-01 2022-05-31 07250002 dpl-frs:CostSales dpl-frs:Item6 2021-05-31 07250002 dpl-frs:CostSales dpl-frs:Item6 2022-05-31 07250002 dpl-frs:DistributionCosts dpl-frs:Item6 2021-06-01 2022-05-31 07250002 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-06-01 2022-05-31 07250002 dpl-frs:Item7 2021-06-01 2022-05-31 07250002 dpl-frs:Item7 2021-05-31 07250002 dpl-frs:Item7 2022-05-31 07250002 dpl-frs:CostSales dpl-frs:Item7 2021-06-01 2022-05-31 07250002 dpl-frs:CostSales dpl-frs:Item7 2021-05-31 07250002 dpl-frs:CostSales dpl-frs:Item7 2022-05-31 07250002 dpl-frs:DistributionCosts dpl-frs:Item7 2021-06-01 2022-05-31 07250002 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-06-01 2022-05-31 07250002 dpl-frs:Item8 2021-06-01 2022-05-31 07250002 dpl-frs:Item8 2021-05-31 07250002 dpl-frs:Item8 2022-05-31 07250002 dpl-frs:CostSales dpl-frs:Item8 2021-06-01 2022-05-31 07250002 dpl-frs:CostSales dpl-frs:Item8 2021-05-31 07250002 dpl-frs:CostSales dpl-frs:Item8 2022-05-31 07250002 dpl-frs:DistributionCosts dpl-frs:Item8 2021-06-01 2022-05-31 07250002 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-06-01 2022-05-31 07250002 dpl-frs:Item9 2021-06-01 2022-05-31 07250002 dpl-frs:Item9 2021-05-31 07250002 dpl-frs:Item9 2022-05-31 07250002 dpl-frs:CostSales dpl-frs:Item9 2021-06-01 2022-05-31 07250002 dpl-frs:CostSales dpl-frs:Item9 2021-05-31 07250002 dpl-frs:CostSales dpl-frs:Item9 2022-05-31 07250002 dpl-frs:DistributionCosts dpl-frs:Item9 2021-06-01 2022-05-31 07250002 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-06-01 2022-05-31 07250002 dpl-frs:Item10 2021-06-01 2022-05-31 07250002 dpl-frs:Item10 2021-05-31 07250002 dpl-frs:Item10 2022-05-31 07250002 dpl-frs:CostSales dpl-frs:Item10 2021-06-01 2022-05-31 07250002 dpl-frs:CostSales dpl-frs:Item10 2021-05-31 07250002 dpl-frs:CostSales dpl-frs:Item10 2022-05-31 07250002 dpl-frs:DistributionCosts dpl-frs:Item10 2021-06-01 2022-05-31 07250002 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-06-01 2022-05-31 07250002 dpl-frs:Item11 2021-06-01 2022-05-31 07250002 dpl-frs:Item11 2021-05-31 07250002 dpl-frs:Item11 2022-05-31 07250002 dpl-frs:CostSales dpl-frs:Item11 2021-06-01 2022-05-31 07250002 dpl-frs:CostSales dpl-frs:Item11 2021-05-31 07250002 dpl-frs:CostSales dpl-frs:Item11 2022-05-31 07250002 dpl-frs:DistributionCosts dpl-frs:Item11 2021-06-01 2022-05-31 07250002 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-06-01 2022-05-31 07250002 dpl-frs:Item12 2021-06-01 2022-05-31 07250002 dpl-frs:Item12 2021-05-31 07250002 dpl-frs:Item12 2022-05-31 07250002 dpl-frs:CostSales dpl-frs:Item12 2021-06-01 2022-05-31 07250002 dpl-frs:CostSales dpl-frs:Item12 2021-05-31 07250002 dpl-frs:CostSales dpl-frs:Item12 2022-05-31 07250002 dpl-frs:DistributionCosts dpl-frs:Item12 2021-06-01 2022-05-31 07250002 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-06-01 2022-05-31 07250002 1 2021-06-01 2022-05-31 07250002 frs-countries:EnglandWales 2021-06-01 2022-05-31
Registered number: 07250002
RAG Redfearn Limited
Unaudited Financial Statements
For The Year Ended 31 May 2023
Wincham Accountancy Limited
Unaudited Financial Statements
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2
Page 1
Balance Sheet
Registered number: 07250002
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 119,780 119,780
119,780 119,780
Creditors: Amounts Falling Due Within One Year 4 (294 ) (270 )
NET CURRENT ASSETS (LIABILITIES) (294 ) (270 )
TOTAL ASSETS LESS CURRENT LIABILITIES 119,486 119,510
Creditors: Amounts Falling Due After More Than One Year 5 (128,344 ) (127,612 )
NET LIABILITIES (8,858 ) (8,102 )
CAPITAL AND RESERVES
Called up share capital 6 2 2
Profit and Loss Account (8,860 ) (8,104 )
SHAREHOLDERS' FUNDS (8,858) (8,102)
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 members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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
Mrs Gillian Redfearn
Director
06/02/2024
The notes on page 2 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. Accounting Policies
1.1. 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.
1.2. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2022: 4)
3 4
3. Tangible Assets
Investment Properties
£
Cost
As at 1 June 2022 119,780
As at 31 May 2023 119,780
Net Book Value
As at 31 May 2023 119,780
As at 1 June 2022 119,780
4. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Accruals and deferred income 294 270
294 270
5. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Directors loan account 128,344 127,612
128,344 127,612
6. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 2 2
7. General Information
RAG Redfearn Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07250002 . The registered office is Wincham House, Greenfield Farm Trading Estate, Congleton, Cheshire, CW12 4TR.
Page 2