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 04460069 Mr D Scott Mr S Haydon iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04460069 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-06-30 04460069 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-06-30 04460069 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-06-30 04460069 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-06-30 04460069 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-07-01 2023-06-30 04460069 frs-core:AllSubsidiaries 2022-07-01 2023-06-30 04460069 frs-core:KeyManagementPersonnel 2022-07-01 2023-06-30 04460069 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-07-01 2023-06-30 04460069 frs-core:OtherRelatedParties 2022-07-01 2023-06-30 04460069 2022-06-30 04460069 2023-06-30 04460069 2022-07-01 2023-06-30 04460069 frs-core:CurrentFinancialInstruments 2023-06-30 04460069 frs-core:CurrentFinancialInstruments 2022-07-01 2023-06-30 04460069 frs-core:Non-currentFinancialInstruments 2023-06-30 04460069 frs-core:Non-currentFinancialInstruments 2022-07-01 2023-06-30 04460069 frs-core:CurrentFinancialInstruments 2022-07-01 2023-06-30 04460069 frs-core:CurrentFinancialInstruments 2023-06-30 04460069 frs-core:AfterOneYear 2022-07-01 2023-06-30 04460069 frs-core:BetweenOneFiveYears 2022-07-01 2023-06-30 04460069 frs-core:BetweenOneFiveYears 2023-06-30 04460069 frs-core:ComputerEquipment 2023-06-30 04460069 frs-core:ComputerEquipment 2022-07-01 2023-06-30 04460069 frs-core:ComputerEquipment 2022-06-30 04460069 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-06-30 04460069 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-07-01 2023-06-30 04460069 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-06-30 04460069 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-06-30 04460069 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-07-01 2023-06-30 04460069 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-06-30 04460069 frs-core:FurnitureFittings 2023-06-30 04460069 frs-core:FurnitureFittings 2022-07-01 2023-06-30 04460069 frs-core:FurnitureFittings 2022-06-30 04460069 frs-core:NetGoodwill 2023-06-30 04460069 frs-core:NetGoodwill 2022-07-01 2023-06-30 04460069 frs-core:NetGoodwill 2022-06-30 04460069 frs-core:InvestmentPropertyIncludedWithinPPE 2023-06-30 04460069 frs-core:InvestmentPropertyIncludedWithinPPE 2022-07-01 2023-06-30 04460069 frs-core:InvestmentPropertyIncludedWithinPPE 2022-06-30 04460069 frs-core:LandBuildings 2023-06-30 04460069 frs-core:LandBuildings 2022-07-01 2023-06-30 04460069 frs-core:LandBuildings 2022-06-30 04460069 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-06-30 04460069 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-07-01 2023-06-30 04460069 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-06-30 04460069 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-06-30 04460069 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-07-01 2023-06-30 04460069 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-06-30 04460069 frs-core:MoreThanFiveYears 2022-07-01 2023-06-30 04460069 frs-core:MoreThanFiveYears 2023-06-30 04460069 frs-core:MotorVehicles 2023-06-30 04460069 frs-core:MotorVehicles 2022-07-01 2023-06-30 04460069 frs-core:MotorVehicles 2022-06-30 04460069 frs-core:OtherResidualIntangibleAssets 2023-06-30 04460069 frs-core:OtherResidualIntangibleAssets 2022-07-01 2023-06-30 04460069 frs-core:OtherResidualIntangibleAssets 2022-06-30 04460069 frs-core:PlantMachinery 2023-06-30 04460069 frs-core:PlantMachinery 2022-07-01 2023-06-30 04460069 frs-core:PlantMachinery 2022-06-30 04460069 frs-core:Secured 2023-06-30 04460069 frs-core:Unsecured 2023-06-30 04460069 frs-core:WithinOneYear 2022-07-01 2023-06-30 04460069 frs-core:WithinOneYear 2023-06-30 04460069 frs-core:CapitalRedemptionReserve 2022-07-01 2023-06-30 04460069 frs-core:CapitalRedemptionReserve 2022-06-30 04460069 frs-core:CapitalRedemptionReserve 2023-06-30 04460069 frs-core:OtherReservesSubtotal 2022-07-01 2023-06-30 04460069 frs-core:OtherReservesSubtotal 2022-06-30 04460069 frs-core:OtherReservesSubtotal 2023-06-30 04460069 frs-core:RevaluationReserve 2022-07-01 2023-06-30 04460069 frs-core:RevaluationReserve 2022-06-30 04460069 frs-core:RevaluationReserve 2023-06-30 04460069 frs-core:SharePremium 2022-07-01 2023-06-30 04460069 frs-core:SharePremium 2022-06-30 04460069 frs-core:SharePremium 2023-06-30 04460069 frs-core:ShareCapital 2022-07-01 2023-06-30 04460069 frs-core:ShareCapital 2022-06-30 04460069 frs-core:ShareCapital 2023-06-30 04460069 frs-core:RetainedEarningsAccumulatedLosses 2022-07-01 2023-06-30 04460069 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-06-30 04460069 frs-core:RetainedEarningsAccumulatedLosses 2023-06-30 04460069 frs-core:RetainedEarningsAccumulatedLosses 2022-06-30 04460069 frs-core:RetainedEarningsAccumulatedLosses 2023-06-30 04460069 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-06-30 04460069 frs-countries:UnitedKingdom 2022-07-01 2023-06-30 04460069 frs-countries:Europe 2022-07-01 2023-06-30 04460069 frs-countries:NorthAmerica 2022-07-01 2023-06-30 04460069 frs-countries:SouthAmerica 2022-07-01 2023-06-30 04460069 frs-countries:Asia 2022-07-01 2023-06-30 04460069 frs-countries:RestWorldOutsideUK 2022-07-01 2023-06-30 04460069 frs-bus:HighestPaidDirector 2022-07-01 2023-06-30 04460069 frs-bus:PrivateLimitedCompanyLtd 2022-07-01 2023-06-30 04460069 frs-bus:CompanyLimitedByGuarantee 2022-07-01 2023-06-30 04460069 frs-bus:LimitedLiabilityPartnershipLLP 2022-07-01 2023-06-30 04460069 frs-bus:LimitedLiabilityPartnershipsSORP 2022-07-01 2023-06-30 04460069 frs-bus:FullAccounts 2022-07-01 2023-06-30 04460069 frs-bus:FilletedAccounts 2022-07-01 2023-06-30 04460069 frs-bus:AbridgedAccounts 2022-07-01 2023-06-30 04460069 frs-bus:FRS102 2022-07-01 2023-06-30 04460069 frs-bus:MediumEntities 2022-07-01 2023-06-30 04460069 frs-bus:SmallEntities 2022-07-01 2023-06-30 04460069 frs-bus:EntityHasNeverTraded 2022-07-01 2023-06-30 04460069 frs-bus:EntityNoLongerTradingButTradedInPast 2022-07-01 2023-06-30 04460069 frs-bus:Audited 2022-07-01 2023-06-30 04460069 frs-bus:AuditExempt-NoAccountantsReport 2022-07-01 2023-06-30 04460069 frs-bus:AuditExemptWithAccountantsReport 2022-07-01 2023-06-30 04460069 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-07-01 2023-06-30 04460069 frs-bus:LargeCompaniesRegimeForAccounts 2022-07-01 2023-06-30 04460069 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-07-01 2023-06-30 04460069 frs-bus:SmallCompaniesRegimeForAccounts 2022-07-01 2023-06-30 04460069 frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-07-01 2023-06-30 04460069 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-07-01 2023-06-30 04460069 frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-07-01 2023-06-30 04460069 frs-bus:OrdinaryShareClass1 2022-07-01 2023-06-30 04460069 frs-bus:OrdinaryShareClass1 2022-06-30 04460069 frs-bus:OrdinaryShareClass1 2023-06-30 04460069 frs-bus:OrdinaryShareClass2 2022-07-01 2023-06-30 04460069 frs-bus:OrdinaryShareClass2 2022-06-30 04460069 frs-bus:OrdinaryShareClass2 2023-06-30 04460069 frs-bus:OrdinaryShareClass3 2022-07-01 2023-06-30 04460069 frs-bus:OrdinaryShareClass3 2022-06-30 04460069 frs-bus:OrdinaryShareClass3 2023-06-30 04460069 frs-bus:OrdinaryShareClass4 2022-07-01 2023-06-30 04460069 frs-bus:OrdinaryShareClass4 2022-06-30 04460069 frs-bus:OrdinaryShareClass4 2023-06-30 04460069 frs-bus:OrdinaryShareClass5 2022-07-01 2023-06-30 04460069 frs-bus:OrdinaryShareClass5 2022-06-30 04460069 frs-bus:OrdinaryShareClass5 2023-06-30 04460069 frs-bus:PreferenceShareClass1 2022-07-01 2023-06-30 04460069 frs-bus:PreferenceShareClass1 2022-06-30 04460069 frs-bus:PreferenceShareClass1 2023-06-30 04460069 frs-bus:PreferenceShareClass2 2022-07-01 2023-06-30 04460069 frs-bus:PreferenceShareClass2 2022-06-30 04460069 frs-bus:PreferenceShareClass2 2023-06-30 04460069 frs-bus:PreferenceShareClass3 2022-07-01 2023-06-30 04460069 frs-bus:PreferenceShareClass3 2022-06-30 04460069 frs-bus:PreferenceShareClass3 2023-06-30 04460069 frs-bus:PreferenceShareClass4 2022-07-01 2023-06-30 04460069 frs-bus:PreferenceShareClass4 2022-06-30 04460069 frs-bus:PreferenceShareClass4 2023-06-30 04460069 frs-bus:PreferenceShareClass5 2022-07-01 2023-06-30 04460069 frs-bus:PreferenceShareClass5 2022-06-30 04460069 frs-bus:PreferenceShareClass5 2023-06-30 04460069 1 2022-07-01 2023-06-30 04460069 1 2023-06-30 04460069 1 2022-07-01 2023-06-30 04460069 frs-core:LeasedAssets 2022-07-01 2023-06-30 04460069 frs-core:OwnedAssets 2022-07-01 2023-06-30 04460069 frs-core:CurrencyRisk 2022-07-01 2023-06-30 04460069 frs-core:MarketRisk 2022-07-01 2023-06-30 04460069 frs-core:InterestRateRisk 2022-07-01 2023-06-30 04460069 frs-core:DeferredTaxation 2022-07-01 2023-06-30 04460069 frs-core:DeferredTaxation 2022-06-30 04460069 frs-core:DeferredTaxation 2023-06-30 04460069 frs-core:OtherProvisionsContingentLiabilities 2022-07-01 2023-06-30 04460069 frs-core:OtherProvisionsContingentLiabilities 2022-06-30 04460069 frs-core:OtherProvisionsContingentLiabilities 2023-06-30 04460069 frs-core:ProvisionsDeferredTax 2023-06-30 04460069 frs-core:OtherDeferredTax 2023-06-30 04460069 frs-core:AcceleratedTaxDepreciationDeferredTax 2023-06-30 04460069 frs-core:TaxLossesCarry-forwardsDeferredTax 2023-06-30 04460069 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-06-30 04460069 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-07-01 2023-06-30 04460069 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-06-30 04460069 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-06-30 04460069 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-07-01 2023-06-30 04460069 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-06-30 04460069 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-06-30 04460069 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-07-01 2023-06-30 04460069 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-06-30 04460069 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-06-30 04460069 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-06-30 04460069 frs-core:RevaluationInvestmentPropertyDeferredTax 2023-06-30 04460069 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-06-30 04460069 frs-core:OtherPost-employmentBenefitsDeferredTax 2023-06-30 04460069 frs-core:Share-basedPaymentsDeferredTax 2023-06-30 04460069 frs-core:TaxCreditsDeferredTax 2023-06-30 04460069 frs-core:CostValuation 2022-06-30 04460069 frs-core:AdditionsToInvestments 2023-06-30 04460069 frs-core:DisposalsRepaymentsInvestments 2023-06-30 04460069 frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-06-30 04460069 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-06-30 04460069 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-06-30 04460069 frs-core:OtherIncreaseDecreaseInInvestments 2023-06-30 04460069 frs-core:CostValuation 2023-06-30 04460069 frs-core:ProvisionsForImpairmentInvestments 2022-06-30 04460069 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-06-30 04460069 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-06-30 04460069 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-06-30 04460069 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-06-30 04460069 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-06-30 04460069 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-06-30 04460069 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-06-30 04460069 frs-core:ProvisionsForImpairmentInvestments 2023-06-30 04460069 frs-core:ListedExchangeTraded 2023-06-30 04460069 frs-core:ListedExchangeTraded 2022-06-30 04460069 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-06-30 04460069 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-06-30 04460069 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-06-30 04460069 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-06-30 04460069 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-06-30 04460069 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-06-30 04460069 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-06-30 04460069 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-06-30 04460069 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 04460069 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 04460069 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 04460069 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 04460069 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 04460069 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-06-30 04460069 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 04460069 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 04460069 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 04460069 frs-core:UnlistedNon-exchangeTraded 2023-06-30 04460069 frs-core:UnlistedNon-exchangeTraded 2022-06-30 04460069 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-06-30 04460069 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 04460069 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 04460069 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 04460069 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 04460069 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 04460069 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 04460069 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-06-30 04460069 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 04460069 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 04460069 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 04460069 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 04460069 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 04460069 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-06-30 04460069 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 04460069 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 04460069 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 04460069 dpl-frs:CostSales 2022-07-01 2023-06-30 04460069 dpl-frs:CostSales 2022-06-30 04460069 dpl-frs:CostSales 2023-06-30 04460069 dpl-frs:DistributionCosts 2022-07-01 2023-06-30 04460069 dpl-frs:AdministrativeExpenses 2022-07-01 2023-06-30 04460069 frs-bus:Director1 2022-07-01 2023-06-30 04460069 frs-bus:Director1 2022-06-30 04460069 frs-bus:Director1 2023-06-30 04460069 frs-bus:Director2 2022-07-01 2023-06-30 04460069 frs-bus:Director2 2022-06-30 04460069 frs-bus:Director2 2023-06-30 04460069 1 2022-07-01 2023-06-30 04460069 frs-core:CurrentFinancialInstruments 1 2023-06-30 04460069 frs-core:Non-currentFinancialInstruments 1 2023-06-30 04460069 2 2022-07-01 2023-06-30 04460069 frs-core:CurrentFinancialInstruments 2 2023-06-30 04460069 frs-core:Non-currentFinancialInstruments 2 2023-06-30 04460069 3 2022-07-01 2023-06-30 04460069 frs-core:CurrentFinancialInstruments 3 2023-06-30 04460069 frs-core:Non-currentFinancialInstruments 3 2023-06-30 04460069 4 2022-07-01 2023-06-30 04460069 frs-core:CurrentFinancialInstruments 4 2023-06-30 04460069 frs-core:Non-currentFinancialInstruments 4 2023-06-30 04460069 5 2022-07-01 2023-06-30 04460069 frs-core:CurrentFinancialInstruments 5 2023-06-30 04460069 frs-core:Non-currentFinancialInstruments 5 2023-06-30 04460069 6 2022-07-01 2023-06-30 04460069 frs-core:CurrentFinancialInstruments 6 2023-06-30 04460069 frs-core:Non-currentFinancialInstruments 6 2023-06-30 04460069 7 2022-07-01 2023-06-30 04460069 frs-core:CurrentFinancialInstruments 7 2023-06-30 04460069 frs-core:Non-currentFinancialInstruments 7 2023-06-30 04460069 8 2022-07-01 2023-06-30 04460069 frs-core:CurrentFinancialInstruments 8 2023-06-30 04460069 frs-core:Non-currentFinancialInstruments 8 2023-06-30 04460069 9 2022-07-01 2023-06-30 04460069 frs-core:CurrentFinancialInstruments 9 2023-06-30 04460069 frs-core:Non-currentFinancialInstruments 9 2023-06-30 04460069 10 2022-07-01 2023-06-30 04460069 frs-core:CurrentFinancialInstruments 10 2023-06-30 04460069 frs-core:Non-currentFinancialInstruments 10 2023-06-30 04460069 11 2022-07-01 2023-06-30 04460069 frs-core:CurrentFinancialInstruments 11 2023-06-30 04460069 frs-core:Non-currentFinancialInstruments 11 2023-06-30 04460069 12 2022-07-01 2023-06-30 04460069 frs-core:CurrentFinancialInstruments 12 2023-06-30 04460069 frs-core:Non-currentFinancialInstruments 12 2023-06-30 04460069 13 2022-07-01 2023-06-30 04460069 frs-core:CurrentFinancialInstruments 13 2023-06-30 04460069 frs-core:Non-currentFinancialInstruments 13 2023-06-30 04460069 14 2022-07-01 2023-06-30 04460069 frs-core:CurrentFinancialInstruments 14 2023-06-30 04460069 frs-core:Non-currentFinancialInstruments 14 2023-06-30 04460069 15 2022-07-01 2023-06-30 04460069 frs-core:CurrentFinancialInstruments 15 2023-06-30 04460069 frs-core:Non-currentFinancialInstruments 15 2023-06-30 04460069 16 2022-07-01 2023-06-30 04460069 frs-core:CurrentFinancialInstruments 16 2023-06-30 04460069 frs-core:Non-currentFinancialInstruments 16 2023-06-30 04460069 17 2022-07-01 2023-06-30 04460069 frs-core:CurrentFinancialInstruments 17 2023-06-30 04460069 frs-core:Non-currentFinancialInstruments 17 2023-06-30 04460069 18 2022-07-01 2023-06-30 04460069 frs-core:CurrentFinancialInstruments 18 2023-06-30 04460069 frs-core:Non-currentFinancialInstruments 18 2023-06-30 04460069 19 2022-07-01 2023-06-30 04460069 frs-core:CurrentFinancialInstruments 19 2023-06-30 04460069 frs-core:Non-currentFinancialInstruments 19 2023-06-30 04460069 20 2022-07-01 2023-06-30 04460069 frs-core:CurrentFinancialInstruments 20 2023-06-30 04460069 frs-core:Non-currentFinancialInstruments 20 2023-06-30 04460069 dpl-frs:Item1 2022-07-01 2023-06-30 04460069 dpl-frs:Item1 2022-06-30 04460069 dpl-frs:Item1 2023-06-30 04460069 dpl-frs:CostSales dpl-frs:Item1 2022-07-01 2023-06-30 04460069 dpl-frs:CostSales dpl-frs:Item1 2022-06-30 04460069 dpl-frs:CostSales dpl-frs:Item1 2023-06-30 04460069 dpl-frs:DistributionCosts dpl-frs:Item1 2022-07-01 2023-06-30 04460069 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-07-01 2023-06-30 04460069 dpl-frs:Item2 2022-07-01 2023-06-30 04460069 dpl-frs:Item2 2022-06-30 04460069 dpl-frs:Item2 2023-06-30 04460069 dpl-frs:CostSales dpl-frs:Item2 2022-07-01 2023-06-30 04460069 dpl-frs:CostSales dpl-frs:Item2 2022-06-30 04460069 dpl-frs:CostSales dpl-frs:Item2 2023-06-30 04460069 dpl-frs:DistributionCosts dpl-frs:Item2 2022-07-01 2023-06-30 04460069 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-07-01 2023-06-30 04460069 dpl-frs:Item3 2022-07-01 2023-06-30 04460069 dpl-frs:Item3 2022-06-30 04460069 dpl-frs:Item3 2023-06-30 04460069 dpl-frs:CostSales dpl-frs:Item3 2022-07-01 2023-06-30 04460069 dpl-frs:CostSales dpl-frs:Item3 2022-06-30 04460069 dpl-frs:CostSales dpl-frs:Item3 2023-06-30 04460069 dpl-frs:DistributionCosts dpl-frs:Item3 2022-07-01 2023-06-30 04460069 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-07-01 2023-06-30 04460069 dpl-frs:Item4 2022-07-01 2023-06-30 04460069 dpl-frs:Item4 2022-06-30 04460069 dpl-frs:Item4 2023-06-30 04460069 dpl-frs:CostSales dpl-frs:Item4 2022-07-01 2023-06-30 04460069 dpl-frs:CostSales dpl-frs:Item4 2022-06-30 04460069 dpl-frs:CostSales dpl-frs:Item4 2023-06-30 04460069 dpl-frs:DistributionCosts dpl-frs:Item4 2022-07-01 2023-06-30 04460069 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-07-01 2023-06-30 04460069 dpl-frs:Item5 2022-07-01 2023-06-30 04460069 dpl-frs:Item5 2022-06-30 04460069 dpl-frs:Item5 2023-06-30 04460069 dpl-frs:CostSales dpl-frs:Item5 2022-07-01 2023-06-30 04460069 dpl-frs:CostSales dpl-frs:Item5 2022-06-30 04460069 dpl-frs:CostSales dpl-frs:Item5 2023-06-30 04460069 dpl-frs:DistributionCosts dpl-frs:Item5 2022-07-01 2023-06-30 04460069 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-07-01 2023-06-30 04460069 dpl-frs:Item6 2022-07-01 2023-06-30 04460069 dpl-frs:Item6 2022-06-30 04460069 dpl-frs:Item6 2023-06-30 04460069 dpl-frs:CostSales dpl-frs:Item6 2022-07-01 2023-06-30 04460069 dpl-frs:CostSales dpl-frs:Item6 2022-06-30 04460069 dpl-frs:CostSales dpl-frs:Item6 2023-06-30 04460069 dpl-frs:DistributionCosts dpl-frs:Item6 2022-07-01 2023-06-30 04460069 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-07-01 2023-06-30 04460069 dpl-frs:Item7 2022-07-01 2023-06-30 04460069 dpl-frs:Item7 2022-06-30 04460069 dpl-frs:Item7 2023-06-30 04460069 dpl-frs:CostSales dpl-frs:Item7 2022-07-01 2023-06-30 04460069 dpl-frs:CostSales dpl-frs:Item7 2022-06-30 04460069 dpl-frs:CostSales dpl-frs:Item7 2023-06-30 04460069 dpl-frs:DistributionCosts dpl-frs:Item7 2022-07-01 2023-06-30 04460069 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-07-01 2023-06-30 04460069 dpl-frs:Item8 2022-07-01 2023-06-30 04460069 dpl-frs:Item8 2022-06-30 04460069 dpl-frs:Item8 2023-06-30 04460069 dpl-frs:CostSales dpl-frs:Item8 2022-07-01 2023-06-30 04460069 dpl-frs:CostSales dpl-frs:Item8 2022-06-30 04460069 dpl-frs:CostSales dpl-frs:Item8 2023-06-30 04460069 dpl-frs:DistributionCosts dpl-frs:Item8 2022-07-01 2023-06-30 04460069 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-07-01 2023-06-30 04460069 dpl-frs:Item9 2022-07-01 2023-06-30 04460069 dpl-frs:Item9 2022-06-30 04460069 dpl-frs:Item9 2023-06-30 04460069 dpl-frs:CostSales dpl-frs:Item9 2022-07-01 2023-06-30 04460069 dpl-frs:CostSales dpl-frs:Item9 2022-06-30 04460069 dpl-frs:CostSales dpl-frs:Item9 2023-06-30 04460069 dpl-frs:DistributionCosts dpl-frs:Item9 2022-07-01 2023-06-30 04460069 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-07-01 2023-06-30 04460069 dpl-frs:Item10 2022-07-01 2023-06-30 04460069 dpl-frs:Item10 2022-06-30 04460069 dpl-frs:Item10 2023-06-30 04460069 dpl-frs:CostSales dpl-frs:Item10 2022-07-01 2023-06-30 04460069 dpl-frs:CostSales dpl-frs:Item10 2022-06-30 04460069 dpl-frs:CostSales dpl-frs:Item10 2023-06-30 04460069 dpl-frs:DistributionCosts dpl-frs:Item10 2022-07-01 2023-06-30 04460069 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-07-01 2023-06-30 04460069 dpl-frs:Item11 2022-07-01 2023-06-30 04460069 dpl-frs:Item11 2022-06-30 04460069 dpl-frs:Item11 2023-06-30 04460069 dpl-frs:CostSales dpl-frs:Item11 2022-07-01 2023-06-30 04460069 dpl-frs:CostSales dpl-frs:Item11 2022-06-30 04460069 dpl-frs:CostSales dpl-frs:Item11 2023-06-30 04460069 dpl-frs:DistributionCosts dpl-frs:Item11 2022-07-01 2023-06-30 04460069 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-07-01 2023-06-30 04460069 dpl-frs:Item12 2022-07-01 2023-06-30 04460069 dpl-frs:Item12 2022-06-30 04460069 dpl-frs:Item12 2023-06-30 04460069 dpl-frs:CostSales dpl-frs:Item12 2022-07-01 2023-06-30 04460069 dpl-frs:CostSales dpl-frs:Item12 2022-06-30 04460069 dpl-frs:CostSales dpl-frs:Item12 2023-06-30 04460069 dpl-frs:DistributionCosts dpl-frs:Item12 2022-07-01 2023-06-30 04460069 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-07-01 2023-06-30 04460069 1 2022-07-01 2023-06-30 04460069 frs-countries:EnglandWales 2022-07-01 2023-06-30 04460069 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-06-30 04460069 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-06-30 04460069 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-06-30 04460069 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-06-30 04460069 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-07-01 2022-06-30 04460069 frs-core:AllSubsidiaries 2021-07-01 2022-06-30 04460069 frs-core:KeyManagementPersonnel 2021-07-01 2022-06-30 04460069 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-07-01 2022-06-30 04460069 frs-core:OtherRelatedParties 2021-07-01 2022-06-30 04460069 2021-06-30 04460069 2022-06-30 04460069 2021-07-01 2022-06-30 04460069 frs-core:CurrentFinancialInstruments 2022-06-30 04460069 frs-core:CurrentFinancialInstruments 2021-07-01 2022-06-30 04460069 frs-core:Non-currentFinancialInstruments 2022-06-30 04460069 frs-core:Non-currentFinancialInstruments 2021-07-01 2022-06-30 04460069 frs-core:CurrentFinancialInstruments 2021-07-01 2022-06-30 04460069 frs-core:CurrentFinancialInstruments 2022-06-30 04460069 frs-core:AfterOneYear 2021-07-01 2022-06-30 04460069 frs-core:BetweenOneFiveYears 2021-07-01 2022-06-30 04460069 frs-core:BetweenOneFiveYears 2022-06-30 04460069 frs-core:ComputerEquipment 2022-06-30 04460069 frs-core:ComputerEquipment 2021-07-01 2022-06-30 04460069 frs-core:ComputerEquipment 2021-06-30 04460069 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-06-30 04460069 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-07-01 2022-06-30 04460069 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-06-30 04460069 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-06-30 04460069 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-07-01 2022-06-30 04460069 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-06-30 04460069 frs-core:FurnitureFittings 2022-06-30 04460069 frs-core:FurnitureFittings 2021-07-01 2022-06-30 04460069 frs-core:FurnitureFittings 2021-06-30 04460069 frs-core:NetGoodwill 2022-06-30 04460069 frs-core:NetGoodwill 2021-07-01 2022-06-30 04460069 frs-core:NetGoodwill 2021-06-30 04460069 frs-core:InvestmentPropertyIncludedWithinPPE 2022-06-30 04460069 frs-core:InvestmentPropertyIncludedWithinPPE 2021-07-01 2022-06-30 04460069 frs-core:InvestmentPropertyIncludedWithinPPE 2021-06-30 04460069 frs-core:LandBuildings 2022-06-30 04460069 frs-core:LandBuildings 2021-07-01 2022-06-30 04460069 frs-core:LandBuildings 2021-06-30 04460069 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-06-30 04460069 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-07-01 2022-06-30 04460069 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-06-30 04460069 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-06-30 04460069 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-07-01 2022-06-30 04460069 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-06-30 04460069 frs-core:MoreThanFiveYears 2021-07-01 2022-06-30 04460069 frs-core:MoreThanFiveYears 2022-06-30 04460069 frs-core:MotorVehicles 2022-06-30 04460069 frs-core:MotorVehicles 2021-07-01 2022-06-30 04460069 frs-core:MotorVehicles 2021-06-30 04460069 frs-core:OtherResidualIntangibleAssets 2022-06-30 04460069 frs-core:OtherResidualIntangibleAssets 2021-07-01 2022-06-30 04460069 frs-core:OtherResidualIntangibleAssets 2021-06-30 04460069 frs-core:PlantMachinery 2022-06-30 04460069 frs-core:PlantMachinery 2021-07-01 2022-06-30 04460069 frs-core:PlantMachinery 2021-06-30 04460069 frs-core:Secured 2022-06-30 04460069 frs-core:Unsecured 2022-06-30 04460069 frs-core:WithinOneYear 2021-07-01 2022-06-30 04460069 frs-core:WithinOneYear 2022-06-30 04460069 frs-core:CapitalRedemptionReserve 2021-07-01 2022-06-30 04460069 frs-core:CapitalRedemptionReserve 2021-06-30 04460069 frs-core:CapitalRedemptionReserve 2022-06-30 04460069 frs-core:OtherReservesSubtotal 2021-07-01 2022-06-30 04460069 frs-core:OtherReservesSubtotal 2021-06-30 04460069 frs-core:OtherReservesSubtotal 2022-06-30 04460069 frs-core:RevaluationReserve 2021-07-01 2022-06-30 04460069 frs-core:RevaluationReserve 2021-06-30 04460069 frs-core:RevaluationReserve 2022-06-30 04460069 frs-core:SharePremium 2021-07-01 2022-06-30 04460069 frs-core:SharePremium 2021-06-30 04460069 frs-core:SharePremium 2022-06-30 04460069 frs-core:ShareCapital 2021-07-01 2022-06-30 04460069 frs-core:ShareCapital 2021-06-30 04460069 frs-core:ShareCapital 2022-06-30 04460069 frs-core:RetainedEarningsAccumulatedLosses 2021-07-01 2022-06-30 04460069 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-06-30 04460069 frs-core:RetainedEarningsAccumulatedLosses 2022-06-30 04460069 frs-core:RetainedEarningsAccumulatedLosses 2021-06-30 04460069 frs-core:RetainedEarningsAccumulatedLosses 2022-06-30 04460069 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-06-30 04460069 frs-countries:UnitedKingdom 2021-07-01 2022-06-30 04460069 frs-countries:Europe 2021-07-01 2022-06-30 04460069 frs-countries:NorthAmerica 2021-07-01 2022-06-30 04460069 frs-countries:SouthAmerica 2021-07-01 2022-06-30 04460069 frs-countries:Asia 2021-07-01 2022-06-30 04460069 frs-countries:RestWorldOutsideUK 2021-07-01 2022-06-30 04460069 frs-bus:HighestPaidDirector 2021-07-01 2022-06-30 04460069 frs-bus:PrivateLimitedCompanyLtd 2021-07-01 2022-06-30 04460069 frs-bus:CompanyLimitedByGuarantee 2021-07-01 2022-06-30 04460069 frs-bus:LimitedLiabilityPartnershipLLP 2021-07-01 2022-06-30 04460069 frs-bus:LimitedLiabilityPartnershipsSORP 2021-07-01 2022-06-30 04460069 frs-bus:FullAccounts 2021-07-01 2022-06-30 04460069 frs-bus:FilletedAccounts 2021-07-01 2022-06-30 04460069 frs-bus:AbridgedAccounts 2021-07-01 2022-06-30 04460069 frs-bus:FRS102 2021-07-01 2022-06-30 04460069 frs-bus:MediumEntities 2021-07-01 2022-06-30 04460069 frs-bus:SmallEntities 2021-07-01 2022-06-30 04460069 frs-bus:EntityHasNeverTraded 2021-07-01 2022-06-30 04460069 frs-bus:EntityNoLongerTradingButTradedInPast 2021-07-01 2022-06-30 04460069 frs-bus:Audited 2021-07-01 2022-06-30 04460069 frs-bus:AuditExempt-NoAccountantsReport 2021-07-01 2022-06-30 04460069 frs-bus:AuditExemptWithAccountantsReport 2021-07-01 2022-06-30 04460069 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-07-01 2022-06-30 04460069 frs-bus:LargeCompaniesRegimeForAccounts 2021-07-01 2022-06-30 04460069 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-07-01 2022-06-30 04460069 frs-bus:SmallCompaniesRegimeForAccounts 2021-07-01 2022-06-30 04460069 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-07-01 2022-06-30 04460069 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-07-01 2022-06-30 04460069 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-07-01 2022-06-30 04460069 frs-bus:OrdinaryShareClass1 2021-07-01 2022-06-30 04460069 frs-bus:OrdinaryShareClass1 2021-06-30 04460069 frs-bus:OrdinaryShareClass1 2022-06-30 04460069 frs-bus:OrdinaryShareClass2 2021-07-01 2022-06-30 04460069 frs-bus:OrdinaryShareClass2 2021-06-30 04460069 frs-bus:OrdinaryShareClass2 2022-06-30 04460069 frs-bus:OrdinaryShareClass3 2021-07-01 2022-06-30 04460069 frs-bus:OrdinaryShareClass3 2021-06-30 04460069 frs-bus:OrdinaryShareClass3 2022-06-30 04460069 frs-bus:OrdinaryShareClass4 2021-07-01 2022-06-30 04460069 frs-bus:OrdinaryShareClass4 2021-06-30 04460069 frs-bus:OrdinaryShareClass4 2022-06-30 04460069 frs-bus:OrdinaryShareClass5 2021-07-01 2022-06-30 04460069 frs-bus:OrdinaryShareClass5 2021-06-30 04460069 frs-bus:OrdinaryShareClass5 2022-06-30 04460069 frs-bus:PreferenceShareClass1 2021-07-01 2022-06-30 04460069 frs-bus:PreferenceShareClass1 2021-06-30 04460069 frs-bus:PreferenceShareClass1 2022-06-30 04460069 frs-bus:PreferenceShareClass2 2021-07-01 2022-06-30 04460069 frs-bus:PreferenceShareClass2 2021-06-30 04460069 frs-bus:PreferenceShareClass2 2022-06-30 04460069 frs-bus:PreferenceShareClass3 2021-07-01 2022-06-30 04460069 frs-bus:PreferenceShareClass3 2021-06-30 04460069 frs-bus:PreferenceShareClass3 2022-06-30 04460069 frs-bus:PreferenceShareClass4 2021-07-01 2022-06-30 04460069 frs-bus:PreferenceShareClass4 2021-06-30 04460069 frs-bus:PreferenceShareClass4 2022-06-30 04460069 frs-bus:PreferenceShareClass5 2021-07-01 2022-06-30 04460069 frs-bus:PreferenceShareClass5 2021-06-30 04460069 frs-bus:PreferenceShareClass5 2022-06-30 04460069 1 2021-07-01 2022-06-30 04460069 1 2022-06-30 04460069 1 2021-07-01 2022-06-30 04460069 frs-core:LeasedAssets 2021-07-01 2022-06-30 04460069 frs-core:OwnedAssets 2021-07-01 2022-06-30 04460069 frs-core:CurrencyRisk 2021-07-01 2022-06-30 04460069 frs-core:MarketRisk 2021-07-01 2022-06-30 04460069 frs-core:InterestRateRisk 2021-07-01 2022-06-30 04460069 frs-core:DeferredTaxation 2021-07-01 2022-06-30 04460069 frs-core:DeferredTaxation 2021-06-30 04460069 frs-core:DeferredTaxation 2022-06-30 04460069 frs-core:OtherProvisionsContingentLiabilities 2021-07-01 2022-06-30 04460069 frs-core:OtherProvisionsContingentLiabilities 2021-06-30 04460069 frs-core:OtherProvisionsContingentLiabilities 2022-06-30 04460069 frs-core:ProvisionsDeferredTax 2022-06-30 04460069 frs-core:OtherDeferredTax 2022-06-30 04460069 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-06-30 04460069 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-06-30 04460069 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-06-30 04460069 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-07-01 2022-06-30 04460069 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-06-30 04460069 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-06-30 04460069 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-07-01 2022-06-30 04460069 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-06-30 04460069 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-06-30 04460069 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-07-01 2022-06-30 04460069 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-06-30 04460069 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-06-30 04460069 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-06-30 04460069 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-06-30 04460069 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-06-30 04460069 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-06-30 04460069 frs-core:Share-basedPaymentsDeferredTax 2022-06-30 04460069 frs-core:TaxCreditsDeferredTax 2022-06-30 04460069 frs-core:CostValuation 2021-06-30 04460069 frs-core:AdditionsToInvestments 2022-06-30 04460069 frs-core:DisposalsRepaymentsInvestments 2022-06-30 04460069 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-06-30 04460069 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-06-30 04460069 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-06-30 04460069 frs-core:OtherIncreaseDecreaseInInvestments 2022-06-30 04460069 frs-core:CostValuation 2022-06-30 04460069 frs-core:ProvisionsForImpairmentInvestments 2021-06-30 04460069 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-06-30 04460069 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-06-30 04460069 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-06-30 04460069 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-06-30 04460069 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-06-30 04460069 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-06-30 04460069 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-06-30 04460069 frs-core:ProvisionsForImpairmentInvestments 2022-06-30 04460069 frs-core:ListedExchangeTraded 2022-06-30 04460069 frs-core:ListedExchangeTraded 2021-06-30 04460069 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-06-30 04460069 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-06-30 04460069 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-06-30 04460069 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-06-30 04460069 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-06-30 04460069 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-06-30 04460069 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-06-30 04460069 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-06-30 04460069 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-06-30 04460069 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 04460069 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 04460069 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 04460069 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 04460069 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-06-30 04460069 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 04460069 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 04460069 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 04460069 frs-core:UnlistedNon-exchangeTraded 2022-06-30 04460069 frs-core:UnlistedNon-exchangeTraded 2021-06-30 04460069 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-06-30 04460069 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 04460069 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 04460069 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 04460069 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 04460069 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 04460069 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 04460069 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-06-30 04460069 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-06-30 04460069 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 04460069 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 04460069 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 04460069 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 04460069 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-06-30 04460069 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 04460069 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 04460069 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 04460069 dpl-frs:CostSales 2021-07-01 2022-06-30 04460069 dpl-frs:CostSales 2021-06-30 04460069 dpl-frs:CostSales 2022-06-30 04460069 dpl-frs:DistributionCosts 2021-07-01 2022-06-30 04460069 dpl-frs:AdministrativeExpenses 2021-07-01 2022-06-30 04460069 frs-bus:Director1 2021-07-01 2022-06-30 04460069 frs-bus:Director1 2021-06-30 04460069 frs-bus:Director1 2022-06-30 04460069 frs-bus:Director2 2021-07-01 2022-06-30 04460069 frs-bus:Director2 2021-06-30 04460069 frs-bus:Director2 2022-06-30 04460069 1 2021-07-01 2022-06-30 04460069 frs-core:CurrentFinancialInstruments 1 2022-06-30 04460069 frs-core:Non-currentFinancialInstruments 1 2022-06-30 04460069 2 2021-07-01 2022-06-30 04460069 frs-core:CurrentFinancialInstruments 2 2022-06-30 04460069 frs-core:Non-currentFinancialInstruments 2 2022-06-30 04460069 3 2021-07-01 2022-06-30 04460069 frs-core:CurrentFinancialInstruments 3 2022-06-30 04460069 frs-core:Non-currentFinancialInstruments 3 2022-06-30 04460069 4 2021-07-01 2022-06-30 04460069 frs-core:CurrentFinancialInstruments 4 2022-06-30 04460069 frs-core:Non-currentFinancialInstruments 4 2022-06-30 04460069 5 2021-07-01 2022-06-30 04460069 frs-core:CurrentFinancialInstruments 5 2022-06-30 04460069 frs-core:Non-currentFinancialInstruments 5 2022-06-30 04460069 6 2021-07-01 2022-06-30 04460069 frs-core:CurrentFinancialInstruments 6 2022-06-30 04460069 frs-core:Non-currentFinancialInstruments 6 2022-06-30 04460069 7 2021-07-01 2022-06-30 04460069 frs-core:CurrentFinancialInstruments 7 2022-06-30 04460069 frs-core:Non-currentFinancialInstruments 7 2022-06-30 04460069 8 2021-07-01 2022-06-30 04460069 frs-core:CurrentFinancialInstruments 8 2022-06-30 04460069 frs-core:Non-currentFinancialInstruments 8 2022-06-30 04460069 9 2021-07-01 2022-06-30 04460069 frs-core:CurrentFinancialInstruments 9 2022-06-30 04460069 frs-core:Non-currentFinancialInstruments 9 2022-06-30 04460069 10 2021-07-01 2022-06-30 04460069 frs-core:CurrentFinancialInstruments 10 2022-06-30 04460069 frs-core:Non-currentFinancialInstruments 10 2022-06-30 04460069 11 2021-07-01 2022-06-30 04460069 frs-core:CurrentFinancialInstruments 11 2022-06-30 04460069 frs-core:Non-currentFinancialInstruments 11 2022-06-30 04460069 12 2021-07-01 2022-06-30 04460069 frs-core:CurrentFinancialInstruments 12 2022-06-30 04460069 frs-core:Non-currentFinancialInstruments 12 2022-06-30 04460069 13 2021-07-01 2022-06-30 04460069 frs-core:CurrentFinancialInstruments 13 2022-06-30 04460069 frs-core:Non-currentFinancialInstruments 13 2022-06-30 04460069 14 2021-07-01 2022-06-30 04460069 frs-core:CurrentFinancialInstruments 14 2022-06-30 04460069 frs-core:Non-currentFinancialInstruments 14 2022-06-30 04460069 15 2021-07-01 2022-06-30 04460069 frs-core:CurrentFinancialInstruments 15 2022-06-30 04460069 frs-core:Non-currentFinancialInstruments 15 2022-06-30 04460069 16 2021-07-01 2022-06-30 04460069 frs-core:CurrentFinancialInstruments 16 2022-06-30 04460069 frs-core:Non-currentFinancialInstruments 16 2022-06-30 04460069 17 2021-07-01 2022-06-30 04460069 frs-core:CurrentFinancialInstruments 17 2022-06-30 04460069 frs-core:Non-currentFinancialInstruments 17 2022-06-30 04460069 18 2021-07-01 2022-06-30 04460069 frs-core:CurrentFinancialInstruments 18 2022-06-30 04460069 frs-core:Non-currentFinancialInstruments 18 2022-06-30 04460069 19 2021-07-01 2022-06-30 04460069 frs-core:CurrentFinancialInstruments 19 2022-06-30 04460069 frs-core:Non-currentFinancialInstruments 19 2022-06-30 04460069 20 2021-07-01 2022-06-30 04460069 frs-core:CurrentFinancialInstruments 20 2022-06-30 04460069 frs-core:Non-currentFinancialInstruments 20 2022-06-30 04460069 dpl-frs:Item1 2021-07-01 2022-06-30 04460069 dpl-frs:Item1 2021-06-30 04460069 dpl-frs:Item1 2022-06-30 04460069 dpl-frs:CostSales dpl-frs:Item1 2021-07-01 2022-06-30 04460069 dpl-frs:CostSales dpl-frs:Item1 2021-06-30 04460069 dpl-frs:CostSales dpl-frs:Item1 2022-06-30 04460069 dpl-frs:DistributionCosts dpl-frs:Item1 2021-07-01 2022-06-30 04460069 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-07-01 2022-06-30 04460069 dpl-frs:Item2 2021-07-01 2022-06-30 04460069 dpl-frs:Item2 2021-06-30 04460069 dpl-frs:Item2 2022-06-30 04460069 dpl-frs:CostSales dpl-frs:Item2 2021-07-01 2022-06-30 04460069 dpl-frs:CostSales dpl-frs:Item2 2021-06-30 04460069 dpl-frs:CostSales dpl-frs:Item2 2022-06-30 04460069 dpl-frs:DistributionCosts dpl-frs:Item2 2021-07-01 2022-06-30 04460069 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-07-01 2022-06-30 04460069 dpl-frs:Item3 2021-07-01 2022-06-30 04460069 dpl-frs:Item3 2021-06-30 04460069 dpl-frs:Item3 2022-06-30 04460069 dpl-frs:CostSales dpl-frs:Item3 2021-07-01 2022-06-30 04460069 dpl-frs:CostSales dpl-frs:Item3 2021-06-30 04460069 dpl-frs:CostSales dpl-frs:Item3 2022-06-30 04460069 dpl-frs:DistributionCosts dpl-frs:Item3 2021-07-01 2022-06-30 04460069 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-07-01 2022-06-30 04460069 dpl-frs:Item4 2021-07-01 2022-06-30 04460069 dpl-frs:Item4 2021-06-30 04460069 dpl-frs:Item4 2022-06-30 04460069 dpl-frs:CostSales dpl-frs:Item4 2021-07-01 2022-06-30 04460069 dpl-frs:CostSales dpl-frs:Item4 2021-06-30 04460069 dpl-frs:CostSales dpl-frs:Item4 2022-06-30 04460069 dpl-frs:DistributionCosts dpl-frs:Item4 2021-07-01 2022-06-30 04460069 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-07-01 2022-06-30 04460069 dpl-frs:Item5 2021-07-01 2022-06-30 04460069 dpl-frs:Item5 2021-06-30 04460069 dpl-frs:Item5 2022-06-30 04460069 dpl-frs:CostSales dpl-frs:Item5 2021-07-01 2022-06-30 04460069 dpl-frs:CostSales dpl-frs:Item5 2021-06-30 04460069 dpl-frs:CostSales dpl-frs:Item5 2022-06-30 04460069 dpl-frs:DistributionCosts dpl-frs:Item5 2021-07-01 2022-06-30 04460069 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-07-01 2022-06-30 04460069 dpl-frs:Item6 2021-07-01 2022-06-30 04460069 dpl-frs:Item6 2021-06-30 04460069 dpl-frs:Item6 2022-06-30 04460069 dpl-frs:CostSales dpl-frs:Item6 2021-07-01 2022-06-30 04460069 dpl-frs:CostSales dpl-frs:Item6 2021-06-30 04460069 dpl-frs:CostSales dpl-frs:Item6 2022-06-30 04460069 dpl-frs:DistributionCosts dpl-frs:Item6 2021-07-01 2022-06-30 04460069 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-07-01 2022-06-30 04460069 dpl-frs:Item7 2021-07-01 2022-06-30 04460069 dpl-frs:Item7 2021-06-30 04460069 dpl-frs:Item7 2022-06-30 04460069 dpl-frs:CostSales dpl-frs:Item7 2021-07-01 2022-06-30 04460069 dpl-frs:CostSales dpl-frs:Item7 2021-06-30 04460069 dpl-frs:CostSales dpl-frs:Item7 2022-06-30 04460069 dpl-frs:DistributionCosts dpl-frs:Item7 2021-07-01 2022-06-30 04460069 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-07-01 2022-06-30 04460069 dpl-frs:Item8 2021-07-01 2022-06-30 04460069 dpl-frs:Item8 2021-06-30 04460069 dpl-frs:Item8 2022-06-30 04460069 dpl-frs:CostSales dpl-frs:Item8 2021-07-01 2022-06-30 04460069 dpl-frs:CostSales dpl-frs:Item8 2021-06-30 04460069 dpl-frs:CostSales dpl-frs:Item8 2022-06-30 04460069 dpl-frs:DistributionCosts dpl-frs:Item8 2021-07-01 2022-06-30 04460069 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-07-01 2022-06-30 04460069 dpl-frs:Item9 2021-07-01 2022-06-30 04460069 dpl-frs:Item9 2021-06-30 04460069 dpl-frs:Item9 2022-06-30 04460069 dpl-frs:CostSales dpl-frs:Item9 2021-07-01 2022-06-30 04460069 dpl-frs:CostSales dpl-frs:Item9 2021-06-30 04460069 dpl-frs:CostSales dpl-frs:Item9 2022-06-30 04460069 dpl-frs:DistributionCosts dpl-frs:Item9 2021-07-01 2022-06-30 04460069 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-07-01 2022-06-30 04460069 dpl-frs:Item10 2021-07-01 2022-06-30 04460069 dpl-frs:Item10 2021-06-30 04460069 dpl-frs:Item10 2022-06-30 04460069 dpl-frs:CostSales dpl-frs:Item10 2021-07-01 2022-06-30 04460069 dpl-frs:CostSales dpl-frs:Item10 2021-06-30 04460069 dpl-frs:CostSales dpl-frs:Item10 2022-06-30 04460069 dpl-frs:DistributionCosts dpl-frs:Item10 2021-07-01 2022-06-30 04460069 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-07-01 2022-06-30 04460069 dpl-frs:Item11 2021-07-01 2022-06-30 04460069 dpl-frs:Item11 2021-06-30 04460069 dpl-frs:Item11 2022-06-30 04460069 dpl-frs:CostSales dpl-frs:Item11 2021-07-01 2022-06-30 04460069 dpl-frs:CostSales dpl-frs:Item11 2021-06-30 04460069 dpl-frs:CostSales dpl-frs:Item11 2022-06-30 04460069 dpl-frs:DistributionCosts dpl-frs:Item11 2021-07-01 2022-06-30 04460069 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-07-01 2022-06-30 04460069 dpl-frs:Item12 2021-07-01 2022-06-30 04460069 dpl-frs:Item12 2021-06-30 04460069 dpl-frs:Item12 2022-06-30 04460069 dpl-frs:CostSales dpl-frs:Item12 2021-07-01 2022-06-30 04460069 dpl-frs:CostSales dpl-frs:Item12 2021-06-30 04460069 dpl-frs:CostSales dpl-frs:Item12 2022-06-30 04460069 dpl-frs:DistributionCosts dpl-frs:Item12 2021-07-01 2022-06-30 04460069 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-07-01 2022-06-30 04460069 1 2021-07-01 2022-06-30 04460069 frs-countries:EnglandWales 2021-07-01 2022-06-30
Registered number: 04460069
Nexus Point Management Company Number 2 Limited
Unaudited Financial Statements
For The Year Ended 30 June 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2
Page 1
Balance Sheet
Registered number: 04460069
2023 2022
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 4,413 3,011
Cash at bank and in hand 1,871 1,960
6,284 4,971
Creditors: Amounts Falling Due Within One Year 5 (5,284 ) (3,971 )
NET CURRENT ASSETS (LIABILITIES) 1,000 1,000
TOTAL ASSETS LESS CURRENT LIABILITIES 1,000 1,000
NET ASSETS 1,000 1,000
CAPITAL AND RESERVES
Called up share capital 6 1,000 1,000
SHAREHOLDERS' FUNDS 1,000 1,000
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 S Haydon
Director
20/02/2024
The notes on page 2 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Nexus Point Management Company Number 2 Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04460069 . The registered office is 10 Oxford Street, Nottingham, NG1 5BG.
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
The Company is responsible for the management of the property at the Nexus Point development, Holford, Broadlands, Birmingham, West Midlands, B6 7AF. The Company collects service charges from leaseholders in accordance with the terms of the lease agreement in order to fund expenditure incured in the management of the property. These service charge funds are held in trust for the lessees which is imposed under Section 42 of the Landlord and Tenant Act 1987.

During the year the Company incurred expenditure in fulfilling its obligations under the terms of the lease for the property. The total costs incurred are recorded in the Company’s income and expenditure account as funds collected from lessees to discharge obligations under the lease. To meet these obligaions the Company draws from service charge funds held in trust on behalf of the lessees.

A detailed summary of expenditure incurred in the period is made available to the lessees of the property.

3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2022: NIL)
- -
4. Debtors
2023 2022
£ £
Due within one year
Trade debtors 2,340 1,049
Prepayments and accrued income 1,238 1,181
VAT 835 781
4,413 3,011
5. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 4,176 3,571
Accruals and deferred income 1,108 400
5,284 3,971
6. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1,000 1,000
Page 2