Acorah Software Products - Accounts Production 14.3.260 false true 30 June 2022 1 July 2021 false 1 July 2022 30 June 2023 30 June 2023 03515519 Mrs Julie Mann Mr David Mann Mrs Julie Mann iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03515519 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-06-30 03515519 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-06-30 03515519 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-06-30 03515519 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-06-30 03515519 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-07-01 2023-06-30 03515519 frs-core:AllSubsidiaries 2022-07-01 2023-06-30 03515519 frs-core:KeyManagementPersonnel 2022-07-01 2023-06-30 03515519 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-07-01 2023-06-30 03515519 frs-core:OtherRelatedParties 2022-07-01 2023-06-30 03515519 2022-06-30 03515519 2023-06-30 03515519 2022-07-01 2023-06-30 03515519 frs-core:CurrentFinancialInstruments 2023-06-30 03515519 frs-core:CurrentFinancialInstruments 2022-07-01 2023-06-30 03515519 frs-core:Non-currentFinancialInstruments 2023-06-30 03515519 frs-core:Non-currentFinancialInstruments 2022-07-01 2023-06-30 03515519 frs-core:CurrentFinancialInstruments 2022-07-01 2023-06-30 03515519 frs-core:CurrentFinancialInstruments 2023-06-30 03515519 frs-core:AfterOneYear 2022-07-01 2023-06-30 03515519 frs-core:BetweenOneFiveYears 2022-07-01 2023-06-30 03515519 frs-core:BetweenOneFiveYears 2023-06-30 03515519 frs-core:ComputerEquipment 2023-06-30 03515519 frs-core:ComputerEquipment 2022-07-01 2023-06-30 03515519 frs-core:ComputerEquipment 2022-06-30 03515519 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-06-30 03515519 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-07-01 2023-06-30 03515519 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-06-30 03515519 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-06-30 03515519 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-07-01 2023-06-30 03515519 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-06-30 03515519 frs-core:FurnitureFittings 2023-06-30 03515519 frs-core:FurnitureFittings 2022-07-01 2023-06-30 03515519 frs-core:FurnitureFittings 2022-06-30 03515519 frs-core:NetGoodwill 2023-06-30 03515519 frs-core:NetGoodwill 2022-07-01 2023-06-30 03515519 frs-core:NetGoodwill 2022-06-30 03515519 frs-core:InvestmentPropertyIncludedWithinPPE 2023-06-30 03515519 frs-core:InvestmentPropertyIncludedWithinPPE 2022-07-01 2023-06-30 03515519 frs-core:InvestmentPropertyIncludedWithinPPE 2022-06-30 03515519 frs-core:LandBuildings 2023-06-30 03515519 frs-core:LandBuildings 2022-07-01 2023-06-30 03515519 frs-core:LandBuildings 2022-06-30 03515519 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-06-30 03515519 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-07-01 2023-06-30 03515519 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-06-30 03515519 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-06-30 03515519 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-07-01 2023-06-30 03515519 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-06-30 03515519 frs-core:MoreThanFiveYears 2022-07-01 2023-06-30 03515519 frs-core:MoreThanFiveYears 2023-06-30 03515519 frs-core:MotorVehicles 2023-06-30 03515519 frs-core:MotorVehicles 2022-07-01 2023-06-30 03515519 frs-core:MotorVehicles 2022-06-30 03515519 frs-core:OtherResidualIntangibleAssets 2023-06-30 03515519 frs-core:OtherResidualIntangibleAssets 2022-07-01 2023-06-30 03515519 frs-core:OtherResidualIntangibleAssets 2022-06-30 03515519 frs-core:PlantMachinery 2023-06-30 03515519 frs-core:PlantMachinery 2022-07-01 2023-06-30 03515519 frs-core:PlantMachinery 2022-06-30 03515519 frs-core:Secured 2023-06-30 03515519 frs-core:Unsecured 2023-06-30 03515519 frs-core:WithinOneYear 2022-07-01 2023-06-30 03515519 frs-core:WithinOneYear 2023-06-30 03515519 frs-core:CapitalRedemptionReserve 2022-07-01 2023-06-30 03515519 frs-core:CapitalRedemptionReserve 2022-06-30 03515519 frs-core:CapitalRedemptionReserve 2023-06-30 03515519 frs-core:OtherReservesSubtotal 2022-07-01 2023-06-30 03515519 frs-core:OtherReservesSubtotal 2022-06-30 03515519 frs-core:OtherReservesSubtotal 2023-06-30 03515519 frs-core:RevaluationReserve 2022-07-01 2023-06-30 03515519 frs-core:RevaluationReserve 2022-06-30 03515519 frs-core:RevaluationReserve 2023-06-30 03515519 frs-core:SharePremium 2022-07-01 2023-06-30 03515519 frs-core:SharePremium 2022-06-30 03515519 frs-core:SharePremium 2023-06-30 03515519 frs-core:ShareCapital 2022-07-01 2023-06-30 03515519 frs-core:ShareCapital 2022-06-30 03515519 frs-core:ShareCapital 2023-06-30 03515519 frs-core:RetainedEarningsAccumulatedLosses 2022-07-01 2023-06-30 03515519 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-06-30 03515519 frs-core:RetainedEarningsAccumulatedLosses 2023-06-30 03515519 frs-core:RetainedEarningsAccumulatedLosses 2022-06-30 03515519 frs-core:RetainedEarningsAccumulatedLosses 2023-06-30 03515519 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-06-30 03515519 frs-countries:UnitedKingdom 2022-07-01 2023-06-30 03515519 frs-countries:Europe 2022-07-01 2023-06-30 03515519 frs-countries:NorthAmerica 2022-07-01 2023-06-30 03515519 frs-countries:SouthAmerica 2022-07-01 2023-06-30 03515519 frs-countries:Asia 2022-07-01 2023-06-30 03515519 frs-countries:RestWorldOutsideUK 2022-07-01 2023-06-30 03515519 frs-bus:HighestPaidDirector 2022-07-01 2023-06-30 03515519 frs-bus:PrivateLimitedCompanyLtd 2022-07-01 2023-06-30 03515519 frs-bus:CompanyLimitedByGuarantee 2022-07-01 2023-06-30 03515519 frs-bus:LimitedLiabilityPartnershipLLP 2022-07-01 2023-06-30 03515519 frs-bus:LimitedLiabilityPartnershipsSORP 2022-07-01 2023-06-30 03515519 frs-bus:FullAccounts 2022-07-01 2023-06-30 03515519 frs-bus:FilletedAccounts 2022-07-01 2023-06-30 03515519 frs-bus:AbridgedAccounts 2022-07-01 2023-06-30 03515519 frs-bus:FRS102 2022-07-01 2023-06-30 03515519 frs-bus:MediumEntities 2022-07-01 2023-06-30 03515519 frs-bus:SmallEntities 2022-07-01 2023-06-30 03515519 frs-bus:EntityHasNeverTraded 2022-07-01 2023-06-30 03515519 frs-bus:EntityNoLongerTradingButTradedInPast 2022-07-01 2023-06-30 03515519 frs-bus:Audited 2022-07-01 2023-06-30 03515519 frs-bus:AuditExempt-NoAccountantsReport 2022-07-01 2023-06-30 03515519 frs-bus:AuditExemptWithAccountantsReport 2022-07-01 2023-06-30 03515519 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-07-01 2023-06-30 03515519 frs-bus:LargeCompaniesRegimeForAccounts 2022-07-01 2023-06-30 03515519 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-07-01 2023-06-30 03515519 frs-bus:SmallCompaniesRegimeForAccounts 2022-07-01 2023-06-30 03515519 frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-07-01 2023-06-30 03515519 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-07-01 2023-06-30 03515519 frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-07-01 2023-06-30 03515519 frs-bus:OrdinaryShareClass1 2022-07-01 2023-06-30 03515519 frs-bus:OrdinaryShareClass1 2022-06-30 03515519 frs-bus:OrdinaryShareClass1 2023-06-30 03515519 frs-bus:OrdinaryShareClass2 2022-07-01 2023-06-30 03515519 frs-bus:OrdinaryShareClass2 2022-06-30 03515519 frs-bus:OrdinaryShareClass2 2023-06-30 03515519 frs-bus:OrdinaryShareClass3 2022-07-01 2023-06-30 03515519 frs-bus:OrdinaryShareClass3 2022-06-30 03515519 frs-bus:OrdinaryShareClass3 2023-06-30 03515519 frs-bus:OrdinaryShareClass4 2022-07-01 2023-06-30 03515519 frs-bus:OrdinaryShareClass4 2022-06-30 03515519 frs-bus:OrdinaryShareClass4 2023-06-30 03515519 frs-bus:OrdinaryShareClass5 2022-07-01 2023-06-30 03515519 frs-bus:OrdinaryShareClass5 2022-06-30 03515519 frs-bus:OrdinaryShareClass5 2023-06-30 03515519 frs-bus:PreferenceShareClass1 2022-07-01 2023-06-30 03515519 frs-bus:PreferenceShareClass1 2022-06-30 03515519 frs-bus:PreferenceShareClass1 2023-06-30 03515519 frs-bus:PreferenceShareClass2 2022-07-01 2023-06-30 03515519 frs-bus:PreferenceShareClass2 2022-06-30 03515519 frs-bus:PreferenceShareClass2 2023-06-30 03515519 frs-bus:PreferenceShareClass3 2022-07-01 2023-06-30 03515519 frs-bus:PreferenceShareClass3 2022-06-30 03515519 frs-bus:PreferenceShareClass3 2023-06-30 03515519 frs-bus:PreferenceShareClass4 2022-07-01 2023-06-30 03515519 frs-bus:PreferenceShareClass4 2022-06-30 03515519 frs-bus:PreferenceShareClass4 2023-06-30 03515519 frs-bus:PreferenceShareClass5 2022-07-01 2023-06-30 03515519 frs-bus:PreferenceShareClass5 2022-06-30 03515519 frs-bus:PreferenceShareClass5 2023-06-30 03515519 1 2022-07-01 2023-06-30 03515519 1 2023-06-30 03515519 1 2022-07-01 2023-06-30 03515519 frs-core:LeasedAssets 2022-07-01 2023-06-30 03515519 frs-core:OwnedAssets 2022-07-01 2023-06-30 03515519 frs-core:CurrencyRisk 2022-07-01 2023-06-30 03515519 frs-core:MarketRisk 2022-07-01 2023-06-30 03515519 frs-core:InterestRateRisk 2022-07-01 2023-06-30 03515519 frs-core:DeferredTaxation 2022-07-01 2023-06-30 03515519 frs-core:DeferredTaxation 2022-06-30 03515519 frs-core:DeferredTaxation 2023-06-30 03515519 frs-core:OtherProvisionsContingentLiabilities 2022-07-01 2023-06-30 03515519 frs-core:OtherProvisionsContingentLiabilities 2022-06-30 03515519 frs-core:OtherProvisionsContingentLiabilities 2023-06-30 03515519 frs-core:ProvisionsDeferredTax 2023-06-30 03515519 frs-core:OtherDeferredTax 2023-06-30 03515519 frs-core:AcceleratedTaxDepreciationDeferredTax 2023-06-30 03515519 frs-core:TaxLossesCarry-forwardsDeferredTax 2023-06-30 03515519 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-06-30 03515519 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-07-01 2023-06-30 03515519 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-06-30 03515519 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-06-30 03515519 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-07-01 2023-06-30 03515519 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-06-30 03515519 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-06-30 03515519 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-07-01 2023-06-30 03515519 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-06-30 03515519 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-06-30 03515519 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-06-30 03515519 frs-core:RevaluationInvestmentPropertyDeferredTax 2023-06-30 03515519 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-06-30 03515519 frs-core:OtherPost-employmentBenefitsDeferredTax 2023-06-30 03515519 frs-core:Share-basedPaymentsDeferredTax 2023-06-30 03515519 frs-core:TaxCreditsDeferredTax 2023-06-30 03515519 frs-core:CostValuation 2022-06-30 03515519 frs-core:AdditionsToInvestments 2023-06-30 03515519 frs-core:DisposalsRepaymentsInvestments 2023-06-30 03515519 frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-06-30 03515519 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-06-30 03515519 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-06-30 03515519 frs-core:OtherIncreaseDecreaseInInvestments 2023-06-30 03515519 frs-core:CostValuation 2023-06-30 03515519 frs-core:ProvisionsForImpairmentInvestments 2022-06-30 03515519 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-06-30 03515519 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-06-30 03515519 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-06-30 03515519 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-06-30 03515519 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-06-30 03515519 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-06-30 03515519 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-06-30 03515519 frs-core:ProvisionsForImpairmentInvestments 2023-06-30 03515519 frs-core:ListedExchangeTraded 2023-06-30 03515519 frs-core:ListedExchangeTraded 2022-06-30 03515519 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-06-30 03515519 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-06-30 03515519 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-06-30 03515519 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-06-30 03515519 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-06-30 03515519 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-06-30 03515519 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-06-30 03515519 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-06-30 03515519 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 03515519 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 03515519 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 03515519 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 03515519 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 03515519 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-06-30 03515519 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 03515519 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 03515519 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 03515519 frs-core:UnlistedNon-exchangeTraded 2023-06-30 03515519 frs-core:UnlistedNon-exchangeTraded 2022-06-30 03515519 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-06-30 03515519 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 03515519 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 03515519 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 03515519 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 03515519 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 03515519 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 03515519 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-06-30 03515519 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 03515519 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 03515519 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 03515519 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 03515519 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 03515519 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-06-30 03515519 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 03515519 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 03515519 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 03515519 dpl-frs:CostSales 2022-07-01 2023-06-30 03515519 dpl-frs:CostSales 2022-06-30 03515519 dpl-frs:CostSales 2023-06-30 03515519 dpl-frs:DistributionCosts 2022-07-01 2023-06-30 03515519 dpl-frs:AdministrativeExpenses 2022-07-01 2023-06-30 03515519 frs-bus:Director1 2022-07-01 2023-06-30 03515519 frs-bus:Director1 2022-06-30 03515519 frs-bus:Director1 2023-06-30 03515519 frs-bus:Director2 2022-07-01 2023-06-30 03515519 frs-bus:Director2 2022-06-30 03515519 frs-bus:Director2 2023-06-30 03515519 frs-bus:CompanySecretary1 2022-07-01 2023-06-30 03515519 1 2022-07-01 2023-06-30 03515519 frs-core:CurrentFinancialInstruments 1 2023-06-30 03515519 frs-core:Non-currentFinancialInstruments 1 2023-06-30 03515519 2 2022-07-01 2023-06-30 03515519 frs-core:CurrentFinancialInstruments 2 2023-06-30 03515519 frs-core:Non-currentFinancialInstruments 2 2023-06-30 03515519 3 2022-07-01 2023-06-30 03515519 frs-core:CurrentFinancialInstruments 3 2023-06-30 03515519 frs-core:Non-currentFinancialInstruments 3 2023-06-30 03515519 4 2022-07-01 2023-06-30 03515519 frs-core:CurrentFinancialInstruments 4 2023-06-30 03515519 frs-core:Non-currentFinancialInstruments 4 2023-06-30 03515519 5 2022-07-01 2023-06-30 03515519 frs-core:CurrentFinancialInstruments 5 2023-06-30 03515519 frs-core:Non-currentFinancialInstruments 5 2023-06-30 03515519 6 2022-07-01 2023-06-30 03515519 frs-core:CurrentFinancialInstruments 6 2023-06-30 03515519 frs-core:Non-currentFinancialInstruments 6 2023-06-30 03515519 7 2022-07-01 2023-06-30 03515519 frs-core:CurrentFinancialInstruments 7 2023-06-30 03515519 frs-core:Non-currentFinancialInstruments 7 2023-06-30 03515519 8 2022-07-01 2023-06-30 03515519 frs-core:CurrentFinancialInstruments 8 2023-06-30 03515519 frs-core:Non-currentFinancialInstruments 8 2023-06-30 03515519 9 2022-07-01 2023-06-30 03515519 frs-core:CurrentFinancialInstruments 9 2023-06-30 03515519 frs-core:Non-currentFinancialInstruments 9 2023-06-30 03515519 10 2022-07-01 2023-06-30 03515519 frs-core:CurrentFinancialInstruments 10 2023-06-30 03515519 frs-core:Non-currentFinancialInstruments 10 2023-06-30 03515519 11 2022-07-01 2023-06-30 03515519 frs-core:CurrentFinancialInstruments 11 2023-06-30 03515519 frs-core:Non-currentFinancialInstruments 11 2023-06-30 03515519 12 2022-07-01 2023-06-30 03515519 frs-core:CurrentFinancialInstruments 12 2023-06-30 03515519 frs-core:Non-currentFinancialInstruments 12 2023-06-30 03515519 13 2022-07-01 2023-06-30 03515519 frs-core:CurrentFinancialInstruments 13 2023-06-30 03515519 frs-core:Non-currentFinancialInstruments 13 2023-06-30 03515519 14 2022-07-01 2023-06-30 03515519 frs-core:CurrentFinancialInstruments 14 2023-06-30 03515519 frs-core:Non-currentFinancialInstruments 14 2023-06-30 03515519 15 2022-07-01 2023-06-30 03515519 frs-core:CurrentFinancialInstruments 15 2023-06-30 03515519 frs-core:Non-currentFinancialInstruments 15 2023-06-30 03515519 16 2022-07-01 2023-06-30 03515519 frs-core:CurrentFinancialInstruments 16 2023-06-30 03515519 frs-core:Non-currentFinancialInstruments 16 2023-06-30 03515519 17 2022-07-01 2023-06-30 03515519 frs-core:CurrentFinancialInstruments 17 2023-06-30 03515519 frs-core:Non-currentFinancialInstruments 17 2023-06-30 03515519 18 2022-07-01 2023-06-30 03515519 frs-core:CurrentFinancialInstruments 18 2023-06-30 03515519 frs-core:Non-currentFinancialInstruments 18 2023-06-30 03515519 19 2022-07-01 2023-06-30 03515519 frs-core:CurrentFinancialInstruments 19 2023-06-30 03515519 frs-core:Non-currentFinancialInstruments 19 2023-06-30 03515519 20 2022-07-01 2023-06-30 03515519 frs-core:CurrentFinancialInstruments 20 2023-06-30 03515519 frs-core:Non-currentFinancialInstruments 20 2023-06-30 03515519 dpl-frs:Item1 2022-07-01 2023-06-30 03515519 dpl-frs:Item1 2022-06-30 03515519 dpl-frs:Item1 2023-06-30 03515519 dpl-frs:CostSales dpl-frs:Item1 2022-07-01 2023-06-30 03515519 dpl-frs:CostSales dpl-frs:Item1 2022-06-30 03515519 dpl-frs:CostSales dpl-frs:Item1 2023-06-30 03515519 dpl-frs:DistributionCosts dpl-frs:Item1 2022-07-01 2023-06-30 03515519 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-07-01 2023-06-30 03515519 dpl-frs:Item2 2022-07-01 2023-06-30 03515519 dpl-frs:Item2 2022-06-30 03515519 dpl-frs:Item2 2023-06-30 03515519 dpl-frs:CostSales dpl-frs:Item2 2022-07-01 2023-06-30 03515519 dpl-frs:CostSales dpl-frs:Item2 2022-06-30 03515519 dpl-frs:CostSales dpl-frs:Item2 2023-06-30 03515519 dpl-frs:DistributionCosts dpl-frs:Item2 2022-07-01 2023-06-30 03515519 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-07-01 2023-06-30 03515519 dpl-frs:Item3 2022-07-01 2023-06-30 03515519 dpl-frs:Item3 2022-06-30 03515519 dpl-frs:Item3 2023-06-30 03515519 dpl-frs:CostSales dpl-frs:Item3 2022-07-01 2023-06-30 03515519 dpl-frs:CostSales dpl-frs:Item3 2022-06-30 03515519 dpl-frs:CostSales dpl-frs:Item3 2023-06-30 03515519 dpl-frs:DistributionCosts dpl-frs:Item3 2022-07-01 2023-06-30 03515519 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-07-01 2023-06-30 03515519 dpl-frs:Item4 2022-07-01 2023-06-30 03515519 dpl-frs:Item4 2022-06-30 03515519 dpl-frs:Item4 2023-06-30 03515519 dpl-frs:CostSales dpl-frs:Item4 2022-07-01 2023-06-30 03515519 dpl-frs:CostSales dpl-frs:Item4 2022-06-30 03515519 dpl-frs:CostSales dpl-frs:Item4 2023-06-30 03515519 dpl-frs:DistributionCosts dpl-frs:Item4 2022-07-01 2023-06-30 03515519 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-07-01 2023-06-30 03515519 dpl-frs:Item5 2022-07-01 2023-06-30 03515519 dpl-frs:Item5 2022-06-30 03515519 dpl-frs:Item5 2023-06-30 03515519 dpl-frs:CostSales dpl-frs:Item5 2022-07-01 2023-06-30 03515519 dpl-frs:CostSales dpl-frs:Item5 2022-06-30 03515519 dpl-frs:CostSales dpl-frs:Item5 2023-06-30 03515519 dpl-frs:DistributionCosts dpl-frs:Item5 2022-07-01 2023-06-30 03515519 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-07-01 2023-06-30 03515519 dpl-frs:Item6 2022-07-01 2023-06-30 03515519 dpl-frs:Item6 2022-06-30 03515519 dpl-frs:Item6 2023-06-30 03515519 dpl-frs:CostSales dpl-frs:Item6 2022-07-01 2023-06-30 03515519 dpl-frs:CostSales dpl-frs:Item6 2022-06-30 03515519 dpl-frs:CostSales dpl-frs:Item6 2023-06-30 03515519 dpl-frs:DistributionCosts dpl-frs:Item6 2022-07-01 2023-06-30 03515519 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-07-01 2023-06-30 03515519 dpl-frs:Item7 2022-07-01 2023-06-30 03515519 dpl-frs:Item7 2022-06-30 03515519 dpl-frs:Item7 2023-06-30 03515519 dpl-frs:CostSales dpl-frs:Item7 2022-07-01 2023-06-30 03515519 dpl-frs:CostSales dpl-frs:Item7 2022-06-30 03515519 dpl-frs:CostSales dpl-frs:Item7 2023-06-30 03515519 dpl-frs:DistributionCosts dpl-frs:Item7 2022-07-01 2023-06-30 03515519 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-07-01 2023-06-30 03515519 dpl-frs:Item8 2022-07-01 2023-06-30 03515519 dpl-frs:Item8 2022-06-30 03515519 dpl-frs:Item8 2023-06-30 03515519 dpl-frs:CostSales dpl-frs:Item8 2022-07-01 2023-06-30 03515519 dpl-frs:CostSales dpl-frs:Item8 2022-06-30 03515519 dpl-frs:CostSales dpl-frs:Item8 2023-06-30 03515519 dpl-frs:DistributionCosts dpl-frs:Item8 2022-07-01 2023-06-30 03515519 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-07-01 2023-06-30 03515519 dpl-frs:Item9 2022-07-01 2023-06-30 03515519 dpl-frs:Item9 2022-06-30 03515519 dpl-frs:Item9 2023-06-30 03515519 dpl-frs:CostSales dpl-frs:Item9 2022-07-01 2023-06-30 03515519 dpl-frs:CostSales dpl-frs:Item9 2022-06-30 03515519 dpl-frs:CostSales dpl-frs:Item9 2023-06-30 03515519 dpl-frs:DistributionCosts dpl-frs:Item9 2022-07-01 2023-06-30 03515519 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-07-01 2023-06-30 03515519 dpl-frs:Item10 2022-07-01 2023-06-30 03515519 dpl-frs:Item10 2022-06-30 03515519 dpl-frs:Item10 2023-06-30 03515519 dpl-frs:CostSales dpl-frs:Item10 2022-07-01 2023-06-30 03515519 dpl-frs:CostSales dpl-frs:Item10 2022-06-30 03515519 dpl-frs:CostSales dpl-frs:Item10 2023-06-30 03515519 dpl-frs:DistributionCosts dpl-frs:Item10 2022-07-01 2023-06-30 03515519 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-07-01 2023-06-30 03515519 dpl-frs:Item11 2022-07-01 2023-06-30 03515519 dpl-frs:Item11 2022-06-30 03515519 dpl-frs:Item11 2023-06-30 03515519 dpl-frs:CostSales dpl-frs:Item11 2022-07-01 2023-06-30 03515519 dpl-frs:CostSales dpl-frs:Item11 2022-06-30 03515519 dpl-frs:CostSales dpl-frs:Item11 2023-06-30 03515519 dpl-frs:DistributionCosts dpl-frs:Item11 2022-07-01 2023-06-30 03515519 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-07-01 2023-06-30 03515519 dpl-frs:Item12 2022-07-01 2023-06-30 03515519 dpl-frs:Item12 2022-06-30 03515519 dpl-frs:Item12 2023-06-30 03515519 dpl-frs:CostSales dpl-frs:Item12 2022-07-01 2023-06-30 03515519 dpl-frs:CostSales dpl-frs:Item12 2022-06-30 03515519 dpl-frs:CostSales dpl-frs:Item12 2023-06-30 03515519 dpl-frs:DistributionCosts dpl-frs:Item12 2022-07-01 2023-06-30 03515519 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-07-01 2023-06-30 03515519 1 2022-07-01 2023-06-30 03515519 frs-countries:EnglandWales 2022-07-01 2023-06-30 03515519 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-06-30 03515519 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-06-30 03515519 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-06-30 03515519 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-06-30 03515519 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-07-01 2022-06-30 03515519 frs-core:AllSubsidiaries 2021-07-01 2022-06-30 03515519 frs-core:KeyManagementPersonnel 2021-07-01 2022-06-30 03515519 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-07-01 2022-06-30 03515519 frs-core:OtherRelatedParties 2021-07-01 2022-06-30 03515519 2021-06-30 03515519 2022-06-30 03515519 2021-07-01 2022-06-30 03515519 frs-core:CurrentFinancialInstruments 2022-06-30 03515519 frs-core:CurrentFinancialInstruments 2021-07-01 2022-06-30 03515519 frs-core:Non-currentFinancialInstruments 2022-06-30 03515519 frs-core:Non-currentFinancialInstruments 2021-07-01 2022-06-30 03515519 frs-core:CurrentFinancialInstruments 2021-07-01 2022-06-30 03515519 frs-core:CurrentFinancialInstruments 2022-06-30 03515519 frs-core:AfterOneYear 2021-07-01 2022-06-30 03515519 frs-core:BetweenOneFiveYears 2021-07-01 2022-06-30 03515519 frs-core:BetweenOneFiveYears 2022-06-30 03515519 frs-core:ComputerEquipment 2022-06-30 03515519 frs-core:ComputerEquipment 2021-07-01 2022-06-30 03515519 frs-core:ComputerEquipment 2021-06-30 03515519 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-06-30 03515519 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-07-01 2022-06-30 03515519 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-06-30 03515519 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-06-30 03515519 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-07-01 2022-06-30 03515519 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-06-30 03515519 frs-core:FurnitureFittings 2022-06-30 03515519 frs-core:FurnitureFittings 2021-07-01 2022-06-30 03515519 frs-core:FurnitureFittings 2021-06-30 03515519 frs-core:NetGoodwill 2022-06-30 03515519 frs-core:NetGoodwill 2021-07-01 2022-06-30 03515519 frs-core:NetGoodwill 2021-06-30 03515519 frs-core:InvestmentPropertyIncludedWithinPPE 2022-06-30 03515519 frs-core:InvestmentPropertyIncludedWithinPPE 2021-07-01 2022-06-30 03515519 frs-core:InvestmentPropertyIncludedWithinPPE 2021-06-30 03515519 frs-core:LandBuildings 2022-06-30 03515519 frs-core:LandBuildings 2021-07-01 2022-06-30 03515519 frs-core:LandBuildings 2021-06-30 03515519 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-06-30 03515519 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-07-01 2022-06-30 03515519 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-06-30 03515519 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-06-30 03515519 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-07-01 2022-06-30 03515519 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-06-30 03515519 frs-core:MoreThanFiveYears 2021-07-01 2022-06-30 03515519 frs-core:MoreThanFiveYears 2022-06-30 03515519 frs-core:MotorVehicles 2022-06-30 03515519 frs-core:MotorVehicles 2021-07-01 2022-06-30 03515519 frs-core:MotorVehicles 2021-06-30 03515519 frs-core:OtherResidualIntangibleAssets 2022-06-30 03515519 frs-core:OtherResidualIntangibleAssets 2021-07-01 2022-06-30 03515519 frs-core:OtherResidualIntangibleAssets 2021-06-30 03515519 frs-core:PlantMachinery 2022-06-30 03515519 frs-core:PlantMachinery 2021-07-01 2022-06-30 03515519 frs-core:PlantMachinery 2021-06-30 03515519 frs-core:Secured 2022-06-30 03515519 frs-core:Unsecured 2022-06-30 03515519 frs-core:WithinOneYear 2021-07-01 2022-06-30 03515519 frs-core:WithinOneYear 2022-06-30 03515519 frs-core:CapitalRedemptionReserve 2021-07-01 2022-06-30 03515519 frs-core:CapitalRedemptionReserve 2021-06-30 03515519 frs-core:CapitalRedemptionReserve 2022-06-30 03515519 frs-core:OtherReservesSubtotal 2021-07-01 2022-06-30 03515519 frs-core:OtherReservesSubtotal 2021-06-30 03515519 frs-core:OtherReservesSubtotal 2022-06-30 03515519 frs-core:RevaluationReserve 2021-07-01 2022-06-30 03515519 frs-core:RevaluationReserve 2021-06-30 03515519 frs-core:RevaluationReserve 2022-06-30 03515519 frs-core:SharePremium 2021-07-01 2022-06-30 03515519 frs-core:SharePremium 2021-06-30 03515519 frs-core:SharePremium 2022-06-30 03515519 frs-core:ShareCapital 2021-07-01 2022-06-30 03515519 frs-core:ShareCapital 2021-06-30 03515519 frs-core:ShareCapital 2022-06-30 03515519 frs-core:RetainedEarningsAccumulatedLosses 2021-07-01 2022-06-30 03515519 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-06-30 03515519 frs-core:RetainedEarningsAccumulatedLosses 2022-06-30 03515519 frs-core:RetainedEarningsAccumulatedLosses 2021-06-30 03515519 frs-core:RetainedEarningsAccumulatedLosses 2022-06-30 03515519 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-06-30 03515519 frs-countries:UnitedKingdom 2021-07-01 2022-06-30 03515519 frs-countries:Europe 2021-07-01 2022-06-30 03515519 frs-countries:NorthAmerica 2021-07-01 2022-06-30 03515519 frs-countries:SouthAmerica 2021-07-01 2022-06-30 03515519 frs-countries:Asia 2021-07-01 2022-06-30 03515519 frs-countries:RestWorldOutsideUK 2021-07-01 2022-06-30 03515519 frs-bus:HighestPaidDirector 2021-07-01 2022-06-30 03515519 frs-bus:PrivateLimitedCompanyLtd 2021-07-01 2022-06-30 03515519 frs-bus:CompanyLimitedByGuarantee 2021-07-01 2022-06-30 03515519 frs-bus:LimitedLiabilityPartnershipLLP 2021-07-01 2022-06-30 03515519 frs-bus:LimitedLiabilityPartnershipsSORP 2021-07-01 2022-06-30 03515519 frs-bus:FullAccounts 2021-07-01 2022-06-30 03515519 frs-bus:FilletedAccounts 2021-07-01 2022-06-30 03515519 frs-bus:AbridgedAccounts 2021-07-01 2022-06-30 03515519 frs-bus:FRS102 2021-07-01 2022-06-30 03515519 frs-bus:MediumEntities 2021-07-01 2022-06-30 03515519 frs-bus:SmallEntities 2021-07-01 2022-06-30 03515519 frs-bus:EntityHasNeverTraded 2021-07-01 2022-06-30 03515519 frs-bus:EntityNoLongerTradingButTradedInPast 2021-07-01 2022-06-30 03515519 frs-bus:Audited 2021-07-01 2022-06-30 03515519 frs-bus:AuditExempt-NoAccountantsReport 2021-07-01 2022-06-30 03515519 frs-bus:AuditExemptWithAccountantsReport 2021-07-01 2022-06-30 03515519 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-07-01 2022-06-30 03515519 frs-bus:LargeCompaniesRegimeForAccounts 2021-07-01 2022-06-30 03515519 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-07-01 2022-06-30 03515519 frs-bus:SmallCompaniesRegimeForAccounts 2021-07-01 2022-06-30 03515519 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-07-01 2022-06-30 03515519 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-07-01 2022-06-30 03515519 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-07-01 2022-06-30 03515519 frs-bus:OrdinaryShareClass1 2021-07-01 2022-06-30 03515519 frs-bus:OrdinaryShareClass1 2021-06-30 03515519 frs-bus:OrdinaryShareClass1 2022-06-30 03515519 frs-bus:OrdinaryShareClass2 2021-07-01 2022-06-30 03515519 frs-bus:OrdinaryShareClass2 2021-06-30 03515519 frs-bus:OrdinaryShareClass2 2022-06-30 03515519 frs-bus:OrdinaryShareClass3 2021-07-01 2022-06-30 03515519 frs-bus:OrdinaryShareClass3 2021-06-30 03515519 frs-bus:OrdinaryShareClass3 2022-06-30 03515519 frs-bus:OrdinaryShareClass4 2021-07-01 2022-06-30 03515519 frs-bus:OrdinaryShareClass4 2021-06-30 03515519 frs-bus:OrdinaryShareClass4 2022-06-30 03515519 frs-bus:OrdinaryShareClass5 2021-07-01 2022-06-30 03515519 frs-bus:OrdinaryShareClass5 2021-06-30 03515519 frs-bus:OrdinaryShareClass5 2022-06-30 03515519 frs-bus:PreferenceShareClass1 2021-07-01 2022-06-30 03515519 frs-bus:PreferenceShareClass1 2021-06-30 03515519 frs-bus:PreferenceShareClass1 2022-06-30 03515519 frs-bus:PreferenceShareClass2 2021-07-01 2022-06-30 03515519 frs-bus:PreferenceShareClass2 2021-06-30 03515519 frs-bus:PreferenceShareClass2 2022-06-30 03515519 frs-bus:PreferenceShareClass3 2021-07-01 2022-06-30 03515519 frs-bus:PreferenceShareClass3 2021-06-30 03515519 frs-bus:PreferenceShareClass3 2022-06-30 03515519 frs-bus:PreferenceShareClass4 2021-07-01 2022-06-30 03515519 frs-bus:PreferenceShareClass4 2021-06-30 03515519 frs-bus:PreferenceShareClass4 2022-06-30 03515519 frs-bus:PreferenceShareClass5 2021-07-01 2022-06-30 03515519 frs-bus:PreferenceShareClass5 2021-06-30 03515519 frs-bus:PreferenceShareClass5 2022-06-30 03515519 1 2021-07-01 2022-06-30 03515519 1 2022-06-30 03515519 1 2021-07-01 2022-06-30 03515519 frs-core:LeasedAssets 2021-07-01 2022-06-30 03515519 frs-core:OwnedAssets 2021-07-01 2022-06-30 03515519 frs-core:CurrencyRisk 2021-07-01 2022-06-30 03515519 frs-core:MarketRisk 2021-07-01 2022-06-30 03515519 frs-core:InterestRateRisk 2021-07-01 2022-06-30 03515519 frs-core:DeferredTaxation 2021-07-01 2022-06-30 03515519 frs-core:DeferredTaxation 2021-06-30 03515519 frs-core:DeferredTaxation 2022-06-30 03515519 frs-core:OtherProvisionsContingentLiabilities 2021-07-01 2022-06-30 03515519 frs-core:OtherProvisionsContingentLiabilities 2021-06-30 03515519 frs-core:OtherProvisionsContingentLiabilities 2022-06-30 03515519 frs-core:ProvisionsDeferredTax 2022-06-30 03515519 frs-core:OtherDeferredTax 2022-06-30 03515519 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-06-30 03515519 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-06-30 03515519 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-06-30 03515519 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-07-01 2022-06-30 03515519 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-06-30 03515519 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-06-30 03515519 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-07-01 2022-06-30 03515519 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-06-30 03515519 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-06-30 03515519 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-07-01 2022-06-30 03515519 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-06-30 03515519 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-06-30 03515519 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-06-30 03515519 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-06-30 03515519 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-06-30 03515519 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-06-30 03515519 frs-core:Share-basedPaymentsDeferredTax 2022-06-30 03515519 frs-core:TaxCreditsDeferredTax 2022-06-30 03515519 frs-core:CostValuation 2021-06-30 03515519 frs-core:AdditionsToInvestments 2022-06-30 03515519 frs-core:DisposalsRepaymentsInvestments 2022-06-30 03515519 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-06-30 03515519 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-06-30 03515519 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-06-30 03515519 frs-core:OtherIncreaseDecreaseInInvestments 2022-06-30 03515519 frs-core:CostValuation 2022-06-30 03515519 frs-core:ProvisionsForImpairmentInvestments 2021-06-30 03515519 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-06-30 03515519 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-06-30 03515519 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-06-30 03515519 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-06-30 03515519 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-06-30 03515519 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-06-30 03515519 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-06-30 03515519 frs-core:ProvisionsForImpairmentInvestments 2022-06-30 03515519 frs-core:ListedExchangeTraded 2022-06-30 03515519 frs-core:ListedExchangeTraded 2021-06-30 03515519 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-06-30 03515519 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-06-30 03515519 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-06-30 03515519 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-06-30 03515519 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-06-30 03515519 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-06-30 03515519 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-06-30 03515519 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-06-30 03515519 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-06-30 03515519 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 03515519 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 03515519 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 03515519 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 03515519 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-06-30 03515519 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 03515519 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 03515519 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 03515519 frs-core:UnlistedNon-exchangeTraded 2022-06-30 03515519 frs-core:UnlistedNon-exchangeTraded 2021-06-30 03515519 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-06-30 03515519 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 03515519 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 03515519 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 03515519 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 03515519 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 03515519 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 03515519 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-06-30 03515519 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-06-30 03515519 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 03515519 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 03515519 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 03515519 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 03515519 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-06-30 03515519 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 03515519 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 03515519 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 03515519 dpl-frs:CostSales 2021-07-01 2022-06-30 03515519 dpl-frs:CostSales 2021-06-30 03515519 dpl-frs:CostSales 2022-06-30 03515519 dpl-frs:DistributionCosts 2021-07-01 2022-06-30 03515519 dpl-frs:AdministrativeExpenses 2021-07-01 2022-06-30 03515519 frs-bus:Director1 2021-07-01 2022-06-30 03515519 frs-bus:Director1 2021-06-30 03515519 frs-bus:Director1 2022-06-30 03515519 frs-bus:Director2 2021-07-01 2022-06-30 03515519 frs-bus:Director2 2021-06-30 03515519 frs-bus:Director2 2022-06-30 03515519 frs-bus:CompanySecretary1 2021-07-01 2022-06-30 03515519 1 2021-07-01 2022-06-30 03515519 frs-core:CurrentFinancialInstruments 1 2022-06-30 03515519 frs-core:Non-currentFinancialInstruments 1 2022-06-30 03515519 2 2021-07-01 2022-06-30 03515519 frs-core:CurrentFinancialInstruments 2 2022-06-30 03515519 frs-core:Non-currentFinancialInstruments 2 2022-06-30 03515519 3 2021-07-01 2022-06-30 03515519 frs-core:CurrentFinancialInstruments 3 2022-06-30 03515519 frs-core:Non-currentFinancialInstruments 3 2022-06-30 03515519 4 2021-07-01 2022-06-30 03515519 frs-core:CurrentFinancialInstruments 4 2022-06-30 03515519 frs-core:Non-currentFinancialInstruments 4 2022-06-30 03515519 5 2021-07-01 2022-06-30 03515519 frs-core:CurrentFinancialInstruments 5 2022-06-30 03515519 frs-core:Non-currentFinancialInstruments 5 2022-06-30 03515519 6 2021-07-01 2022-06-30 03515519 frs-core:CurrentFinancialInstruments 6 2022-06-30 03515519 frs-core:Non-currentFinancialInstruments 6 2022-06-30 03515519 7 2021-07-01 2022-06-30 03515519 frs-core:CurrentFinancialInstruments 7 2022-06-30 03515519 frs-core:Non-currentFinancialInstruments 7 2022-06-30 03515519 8 2021-07-01 2022-06-30 03515519 frs-core:CurrentFinancialInstruments 8 2022-06-30 03515519 frs-core:Non-currentFinancialInstruments 8 2022-06-30 03515519 9 2021-07-01 2022-06-30 03515519 frs-core:CurrentFinancialInstruments 9 2022-06-30 03515519 frs-core:Non-currentFinancialInstruments 9 2022-06-30 03515519 10 2021-07-01 2022-06-30 03515519 frs-core:CurrentFinancialInstruments 10 2022-06-30 03515519 frs-core:Non-currentFinancialInstruments 10 2022-06-30 03515519 11 2021-07-01 2022-06-30 03515519 frs-core:CurrentFinancialInstruments 11 2022-06-30 03515519 frs-core:Non-currentFinancialInstruments 11 2022-06-30 03515519 12 2021-07-01 2022-06-30 03515519 frs-core:CurrentFinancialInstruments 12 2022-06-30 03515519 frs-core:Non-currentFinancialInstruments 12 2022-06-30 03515519 13 2021-07-01 2022-06-30 03515519 frs-core:CurrentFinancialInstruments 13 2022-06-30 03515519 frs-core:Non-currentFinancialInstruments 13 2022-06-30 03515519 14 2021-07-01 2022-06-30 03515519 frs-core:CurrentFinancialInstruments 14 2022-06-30 03515519 frs-core:Non-currentFinancialInstruments 14 2022-06-30 03515519 15 2021-07-01 2022-06-30 03515519 frs-core:CurrentFinancialInstruments 15 2022-06-30 03515519 frs-core:Non-currentFinancialInstruments 15 2022-06-30 03515519 16 2021-07-01 2022-06-30 03515519 frs-core:CurrentFinancialInstruments 16 2022-06-30 03515519 frs-core:Non-currentFinancialInstruments 16 2022-06-30 03515519 17 2021-07-01 2022-06-30 03515519 frs-core:CurrentFinancialInstruments 17 2022-06-30 03515519 frs-core:Non-currentFinancialInstruments 17 2022-06-30 03515519 18 2021-07-01 2022-06-30 03515519 frs-core:CurrentFinancialInstruments 18 2022-06-30 03515519 frs-core:Non-currentFinancialInstruments 18 2022-06-30 03515519 19 2021-07-01 2022-06-30 03515519 frs-core:CurrentFinancialInstruments 19 2022-06-30 03515519 frs-core:Non-currentFinancialInstruments 19 2022-06-30 03515519 20 2021-07-01 2022-06-30 03515519 frs-core:CurrentFinancialInstruments 20 2022-06-30 03515519 frs-core:Non-currentFinancialInstruments 20 2022-06-30 03515519 dpl-frs:Item1 2021-07-01 2022-06-30 03515519 dpl-frs:Item1 2021-06-30 03515519 dpl-frs:Item1 2022-06-30 03515519 dpl-frs:CostSales dpl-frs:Item1 2021-07-01 2022-06-30 03515519 dpl-frs:CostSales dpl-frs:Item1 2021-06-30 03515519 dpl-frs:CostSales dpl-frs:Item1 2022-06-30 03515519 dpl-frs:DistributionCosts dpl-frs:Item1 2021-07-01 2022-06-30 03515519 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-07-01 2022-06-30 03515519 dpl-frs:Item2 2021-07-01 2022-06-30 03515519 dpl-frs:Item2 2021-06-30 03515519 dpl-frs:Item2 2022-06-30 03515519 dpl-frs:CostSales dpl-frs:Item2 2021-07-01 2022-06-30 03515519 dpl-frs:CostSales dpl-frs:Item2 2021-06-30 03515519 dpl-frs:CostSales dpl-frs:Item2 2022-06-30 03515519 dpl-frs:DistributionCosts dpl-frs:Item2 2021-07-01 2022-06-30 03515519 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-07-01 2022-06-30 03515519 dpl-frs:Item3 2021-07-01 2022-06-30 03515519 dpl-frs:Item3 2021-06-30 03515519 dpl-frs:Item3 2022-06-30 03515519 dpl-frs:CostSales dpl-frs:Item3 2021-07-01 2022-06-30 03515519 dpl-frs:CostSales dpl-frs:Item3 2021-06-30 03515519 dpl-frs:CostSales dpl-frs:Item3 2022-06-30 03515519 dpl-frs:DistributionCosts dpl-frs:Item3 2021-07-01 2022-06-30 03515519 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-07-01 2022-06-30 03515519 dpl-frs:Item4 2021-07-01 2022-06-30 03515519 dpl-frs:Item4 2021-06-30 03515519 dpl-frs:Item4 2022-06-30 03515519 dpl-frs:CostSales dpl-frs:Item4 2021-07-01 2022-06-30 03515519 dpl-frs:CostSales dpl-frs:Item4 2021-06-30 03515519 dpl-frs:CostSales dpl-frs:Item4 2022-06-30 03515519 dpl-frs:DistributionCosts dpl-frs:Item4 2021-07-01 2022-06-30 03515519 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-07-01 2022-06-30 03515519 dpl-frs:Item5 2021-07-01 2022-06-30 03515519 dpl-frs:Item5 2021-06-30 03515519 dpl-frs:Item5 2022-06-30 03515519 dpl-frs:CostSales dpl-frs:Item5 2021-07-01 2022-06-30 03515519 dpl-frs:CostSales dpl-frs:Item5 2021-06-30 03515519 dpl-frs:CostSales dpl-frs:Item5 2022-06-30 03515519 dpl-frs:DistributionCosts dpl-frs:Item5 2021-07-01 2022-06-30 03515519 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-07-01 2022-06-30 03515519 dpl-frs:Item6 2021-07-01 2022-06-30 03515519 dpl-frs:Item6 2021-06-30 03515519 dpl-frs:Item6 2022-06-30 03515519 dpl-frs:CostSales dpl-frs:Item6 2021-07-01 2022-06-30 03515519 dpl-frs:CostSales dpl-frs:Item6 2021-06-30 03515519 dpl-frs:CostSales dpl-frs:Item6 2022-06-30 03515519 dpl-frs:DistributionCosts dpl-frs:Item6 2021-07-01 2022-06-30 03515519 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-07-01 2022-06-30 03515519 dpl-frs:Item7 2021-07-01 2022-06-30 03515519 dpl-frs:Item7 2021-06-30 03515519 dpl-frs:Item7 2022-06-30 03515519 dpl-frs:CostSales dpl-frs:Item7 2021-07-01 2022-06-30 03515519 dpl-frs:CostSales dpl-frs:Item7 2021-06-30 03515519 dpl-frs:CostSales dpl-frs:Item7 2022-06-30 03515519 dpl-frs:DistributionCosts dpl-frs:Item7 2021-07-01 2022-06-30 03515519 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-07-01 2022-06-30 03515519 dpl-frs:Item8 2021-07-01 2022-06-30 03515519 dpl-frs:Item8 2021-06-30 03515519 dpl-frs:Item8 2022-06-30 03515519 dpl-frs:CostSales dpl-frs:Item8 2021-07-01 2022-06-30 03515519 dpl-frs:CostSales dpl-frs:Item8 2021-06-30 03515519 dpl-frs:CostSales dpl-frs:Item8 2022-06-30 03515519 dpl-frs:DistributionCosts dpl-frs:Item8 2021-07-01 2022-06-30 03515519 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-07-01 2022-06-30 03515519 dpl-frs:Item9 2021-07-01 2022-06-30 03515519 dpl-frs:Item9 2021-06-30 03515519 dpl-frs:Item9 2022-06-30 03515519 dpl-frs:CostSales dpl-frs:Item9 2021-07-01 2022-06-30 03515519 dpl-frs:CostSales dpl-frs:Item9 2021-06-30 03515519 dpl-frs:CostSales dpl-frs:Item9 2022-06-30 03515519 dpl-frs:DistributionCosts dpl-frs:Item9 2021-07-01 2022-06-30 03515519 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-07-01 2022-06-30 03515519 dpl-frs:Item10 2021-07-01 2022-06-30 03515519 dpl-frs:Item10 2021-06-30 03515519 dpl-frs:Item10 2022-06-30 03515519 dpl-frs:CostSales dpl-frs:Item10 2021-07-01 2022-06-30 03515519 dpl-frs:CostSales dpl-frs:Item10 2021-06-30 03515519 dpl-frs:CostSales dpl-frs:Item10 2022-06-30 03515519 dpl-frs:DistributionCosts dpl-frs:Item10 2021-07-01 2022-06-30 03515519 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-07-01 2022-06-30 03515519 dpl-frs:Item11 2021-07-01 2022-06-30 03515519 dpl-frs:Item11 2021-06-30 03515519 dpl-frs:Item11 2022-06-30 03515519 dpl-frs:CostSales dpl-frs:Item11 2021-07-01 2022-06-30 03515519 dpl-frs:CostSales dpl-frs:Item11 2021-06-30 03515519 dpl-frs:CostSales dpl-frs:Item11 2022-06-30 03515519 dpl-frs:DistributionCosts dpl-frs:Item11 2021-07-01 2022-06-30 03515519 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-07-01 2022-06-30 03515519 dpl-frs:Item12 2021-07-01 2022-06-30 03515519 dpl-frs:Item12 2021-06-30 03515519 dpl-frs:Item12 2022-06-30 03515519 dpl-frs:CostSales dpl-frs:Item12 2021-07-01 2022-06-30 03515519 dpl-frs:CostSales dpl-frs:Item12 2021-06-30 03515519 dpl-frs:CostSales dpl-frs:Item12 2022-06-30 03515519 dpl-frs:DistributionCosts dpl-frs:Item12 2021-07-01 2022-06-30 03515519 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-07-01 2022-06-30 03515519 1 2021-07-01 2022-06-30 03515519 frs-countries:EnglandWales 2021-07-01 2022-06-30
Registered number: 03515519
Flixton Mushrooms Ltd.
Unaudited Financial Statements
For The Year Ended 30 June 2023
Steve Pye & Co.
Chartered Certified Accountants
Unit 8 Home Farm
Norwich Road
Marsham, Norwich
Norfolk
NR10 5PQ
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 03515519
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 55,760 66,007
55,760 66,007
CURRENT ASSETS
Stocks 5 164,192 160,924
Debtors 6 2,006,056 1,958,574
Cash at bank and in hand 240,958 180,784
2,411,206 2,300,282
Creditors: Amounts Falling Due Within One Year 7 (487,728 ) (444,389 )
NET CURRENT ASSETS (LIABILITIES) 1,923,478 1,855,893
TOTAL ASSETS LESS CURRENT LIABILITIES 1,979,238 1,921,900
NET ASSETS 1,979,238 1,921,900
CAPITAL AND RESERVES
Called up share capital 8 1,000 1,000
Profit and Loss Account 1,978,238 1,920,900
SHAREHOLDERS' FUNDS 1,979,238 1,921,900
Page 1
Page 2
For the year ending 30 June 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
Mr David Mann
Director
16 November 2023
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Flixton Mushrooms Ltd. is a private company, limited by shares, incorporated in England & Wales, registered number 03515519 . The registered office is Unit 8 Home Farm , Norwich Road, Norwich, Norfolk, NR10 5PQ.  The presentation currency of the financial statements is the Pound Sterling (£).
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, 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.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% Reducing Balance
Motor Vehicles 25% Reducing Balance
2.4. 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.
2.5. Financial Instruments
The company enters into basic financial instruments that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties and loans to related parties.
a) Trade and other debtors
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases, the receivables are stated at cost less impairment losses for bad and doubtful debts.
b) Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and in hand.
c) Impairment of financial assets
Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss.
For financial assets measured at amortised cost, the impairment loss is measured as the difference between an asset's carrying amount and the present value of estimated cash flows discounted at the asset's original effective interest rate. If a financial asset has a variable interest rate, the discount rate for measuring any impairment loss is the current effective interest rate determined under the contract.
...CONTINUED
Page 3
Page 4
2.5. Financial Instruments - continued
For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and the best estimate, which is an approximation, of the amount that the company would receive for the asset if it were to be sold at the reporting date.
d) Trade and other creditors
Debt instruments like loans and other accounts payable are initially measured at present value of the future payments and subsequently at amortised cost using the effective interest method. Debt instruments that are payable within one year, typically trade payables, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid. However, if the arrangements of a short-term instrument constitute a financing transaction, like the payment of a trade debt deferred beyond normal business terms or financed at a rate of interest that is not a market rate or in case of an outright short-term loan not at market rate, the financial asset is measured, initially and subsequently, at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Financial assets and liabilities are offset and the net amount reported in the statement of financial position when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
2.6. 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: 52 (2022: 49)
52 49
4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 July 2022 701,501 16,300 717,801
Additions 8,269 - 8,269
As at 30 June 2023 709,770 16,300 726,070
Depreciation
As at 1 July 2022 651,794 - 651,794
Provided during the period 14,441 4,075 18,516
As at 30 June 2023 666,235 4,075 670,310
...CONTINUED
Page 4
Page 5
Net Book Value
As at 30 June 2023 43,535 12,225 55,760
As at 1 July 2022 49,707 16,300 66,007
5. Stocks
2023 2022
£ £
Stock 164,192 160,924
164,192 160,924
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 826,574 797,911
Prepayments and accrued income 51,281 50,157
Other debtors 940,220 822,220
Waveney mushrooms 140,000 237,000
Blake & mann loan 885 885
VAT 47,096 50,401
2,006,056 1,958,574
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 385,286 362,272
Corporation tax 16,264 19,392
Wages control 24,379 16,975
Other creditors 40,294 25,885
Accruals and deferred income 15,416 13,776
Directors' loan accounts 6,089 6,089
487,728 444,389
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1,000 1,000
Page 5