Acorah Software Products - Accounts Production 14.3.260 true true 31 December 2022 1 May 2022 false 1 January 2023 31 December 2023 31 December 2023 12563018 William Linay Mitchell English iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12563018 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-12-31 12563018 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-12-31 12563018 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-12-31 12563018 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-12-31 12563018 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2023-01-01 2023-12-31 12563018 frs-core:AllSubsidiaries 2023-01-01 2023-12-31 12563018 frs-core:KeyManagementPersonnel 2023-01-01 2023-12-31 12563018 frs-core:EntitiesControlledByKeyManagementPersonnel 2023-01-01 2023-12-31 12563018 frs-core:OtherRelatedParties 2023-01-01 2023-12-31 12563018 2022-12-31 12563018 2023-12-31 12563018 2023-01-01 2023-12-31 12563018 frs-core:CurrentFinancialInstruments 2023-12-31 12563018 frs-core:CurrentFinancialInstruments 2023-01-01 2023-12-31 12563018 frs-core:Non-currentFinancialInstruments 2023-12-31 12563018 frs-core:Non-currentFinancialInstruments 2023-01-01 2023-12-31 12563018 frs-core:CurrentFinancialInstruments 2023-01-01 2023-12-31 12563018 frs-core:CurrentFinancialInstruments 2023-12-31 12563018 frs-core:AfterOneYear 2023-01-01 2023-12-31 12563018 frs-core:BetweenOneFiveYears 2023-01-01 2023-12-31 12563018 frs-core:BetweenOneFiveYears 2023-12-31 12563018 frs-core:ComputerEquipment 2023-12-31 12563018 frs-core:ComputerEquipment 2023-01-01 2023-12-31 12563018 frs-core:ComputerEquipment 2022-12-31 12563018 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-12-31 12563018 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-01-01 2023-12-31 12563018 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-12-31 12563018 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-12-31 12563018 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-01-01 2023-12-31 12563018 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-12-31 12563018 frs-core:FurnitureFittings 2023-12-31 12563018 frs-core:FurnitureFittings 2023-01-01 2023-12-31 12563018 frs-core:FurnitureFittings 2022-12-31 12563018 frs-core:NetGoodwill 2023-12-31 12563018 frs-core:NetGoodwill 2023-01-01 2023-12-31 12563018 frs-core:NetGoodwill 2022-12-31 12563018 frs-core:InvestmentPropertyIncludedWithinPPE 2023-12-31 12563018 frs-core:InvestmentPropertyIncludedWithinPPE 2023-01-01 2023-12-31 12563018 frs-core:InvestmentPropertyIncludedWithinPPE 2022-12-31 12563018 frs-core:LandBuildings 2023-12-31 12563018 frs-core:LandBuildings 2023-01-01 2023-12-31 12563018 frs-core:LandBuildings 2022-12-31 12563018 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-12-31 12563018 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-01-01 2023-12-31 12563018 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-12-31 12563018 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-12-31 12563018 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-01-01 2023-12-31 12563018 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-12-31 12563018 frs-core:MoreThanFiveYears 2023-01-01 2023-12-31 12563018 frs-core:MoreThanFiveYears 2023-12-31 12563018 frs-core:MotorVehicles 2023-12-31 12563018 frs-core:MotorVehicles 2023-01-01 2023-12-31 12563018 frs-core:MotorVehicles 2022-12-31 12563018 frs-core:OtherResidualIntangibleAssets 2023-12-31 12563018 frs-core:OtherResidualIntangibleAssets 2023-01-01 2023-12-31 12563018 frs-core:OtherResidualIntangibleAssets 2022-12-31 12563018 frs-core:PlantMachinery 2023-12-31 12563018 frs-core:PlantMachinery 2023-01-01 2023-12-31 12563018 frs-core:PlantMachinery 2022-12-31 12563018 frs-core:Secured 2023-12-31 12563018 frs-core:Unsecured 2023-12-31 12563018 frs-core:WithinOneYear 2023-01-01 2023-12-31 12563018 frs-core:WithinOneYear 2023-12-31 12563018 frs-core:CapitalRedemptionReserve 2023-01-01 2023-12-31 12563018 frs-core:CapitalRedemptionReserve 2022-12-31 12563018 frs-core:CapitalRedemptionReserve 2023-12-31 12563018 frs-core:OtherReservesSubtotal 2023-01-01 2023-12-31 12563018 frs-core:OtherReservesSubtotal 2022-12-31 12563018 frs-core:OtherReservesSubtotal 2023-12-31 12563018 frs-core:RevaluationReserve 2023-01-01 2023-12-31 12563018 frs-core:RevaluationReserve 2022-12-31 12563018 frs-core:RevaluationReserve 2023-12-31 12563018 frs-core:SharePremium 2023-01-01 2023-12-31 12563018 frs-core:SharePremium 2022-12-31 12563018 frs-core:SharePremium 2023-12-31 12563018 frs-core:ShareCapital 2023-01-01 2023-12-31 12563018 frs-core:ShareCapital 2022-12-31 12563018 frs-core:ShareCapital 2023-12-31 12563018 frs-core:RetainedEarningsAccumulatedLosses 2023-01-01 2023-12-31 12563018 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-12-31 12563018 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 12563018 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31 12563018 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 12563018 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-12-31 12563018 frs-countries:UnitedKingdom 2023-01-01 2023-12-31 12563018 frs-countries:Europe 2023-01-01 2023-12-31 12563018 frs-countries:NorthAmerica 2023-01-01 2023-12-31 12563018 frs-countries:SouthAmerica 2023-01-01 2023-12-31 12563018 frs-countries:Asia 2023-01-01 2023-12-31 12563018 frs-countries:RestWorldOutsideUK 2023-01-01 2023-12-31 12563018 frs-bus:HighestPaidDirector 2023-01-01 2023-12-31 12563018 frs-bus:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 12563018 frs-bus:CompanyLimitedByGuarantee 2023-01-01 2023-12-31 12563018 frs-bus:LimitedLiabilityPartnershipLLP 2023-01-01 2023-12-31 12563018 frs-bus:LimitedLiabilityPartnershipsSORP 2023-01-01 2023-12-31 12563018 frs-bus:FullAccounts 2023-01-01 2023-12-31 12563018 frs-bus:FilletedAccounts 2023-01-01 2023-12-31 12563018 frs-bus:AbridgedAccounts 2023-01-01 2023-12-31 12563018 frs-bus:FRS102 2023-01-01 2023-12-31 12563018 frs-bus:MediumEntities 2023-01-01 2023-12-31 12563018 frs-bus:SmallEntities 2023-01-01 2023-12-31 12563018 frs-bus:EntityHasNeverTraded 2023-01-01 2023-12-31 12563018 frs-bus:EntityNoLongerTradingButTradedInPast 2023-01-01 2023-12-31 12563018 frs-bus:Audited 2023-01-01 2023-12-31 12563018 frs-bus:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 12563018 frs-bus:AuditExemptWithAccountantsReport 2023-01-01 2023-12-31 12563018 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2023-01-01 2023-12-31 12563018 frs-bus:LargeCompaniesRegimeForAccounts 2023-01-01 2023-12-31 12563018 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2023-01-01 2023-12-31 12563018 frs-bus:SmallCompaniesRegimeForAccounts 2023-01-01 2023-12-31 12563018 frs-bus:LargeCompaniesRegimeForDirectorsReport 2023-01-01 2023-12-31 12563018 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2023-01-01 2023-12-31 12563018 frs-bus:SmallCompaniesRegimeForDirectorsReport 2023-01-01 2023-12-31 12563018 frs-bus:OrdinaryShareClass1 2023-01-01 2023-12-31 12563018 frs-bus:OrdinaryShareClass1 2022-12-31 12563018 frs-bus:OrdinaryShareClass1 2023-12-31 12563018 frs-bus:OrdinaryShareClass2 2023-01-01 2023-12-31 12563018 frs-bus:OrdinaryShareClass2 2022-12-31 12563018 frs-bus:OrdinaryShareClass2 2023-12-31 12563018 frs-bus:OrdinaryShareClass3 2023-01-01 2023-12-31 12563018 frs-bus:OrdinaryShareClass3 2022-12-31 12563018 frs-bus:OrdinaryShareClass3 2023-12-31 12563018 frs-bus:OrdinaryShareClass4 2023-01-01 2023-12-31 12563018 frs-bus:OrdinaryShareClass4 2022-12-31 12563018 frs-bus:OrdinaryShareClass4 2023-12-31 12563018 frs-bus:OrdinaryShareClass5 2023-01-01 2023-12-31 12563018 frs-bus:OrdinaryShareClass5 2022-12-31 12563018 frs-bus:OrdinaryShareClass5 2023-12-31 12563018 frs-bus:PreferenceShareClass1 2023-01-01 2023-12-31 12563018 frs-bus:PreferenceShareClass1 2022-12-31 12563018 frs-bus:PreferenceShareClass1 2023-12-31 12563018 frs-bus:PreferenceShareClass2 2023-01-01 2023-12-31 12563018 frs-bus:PreferenceShareClass2 2022-12-31 12563018 frs-bus:PreferenceShareClass2 2023-12-31 12563018 frs-bus:PreferenceShareClass3 2023-01-01 2023-12-31 12563018 frs-bus:PreferenceShareClass3 2022-12-31 12563018 frs-bus:PreferenceShareClass3 2023-12-31 12563018 frs-bus:PreferenceShareClass4 2023-01-01 2023-12-31 12563018 frs-bus:PreferenceShareClass4 2022-12-31 12563018 frs-bus:PreferenceShareClass4 2023-12-31 12563018 frs-bus:PreferenceShareClass5 2023-01-01 2023-12-31 12563018 frs-bus:PreferenceShareClass5 2022-12-31 12563018 frs-bus:PreferenceShareClass5 2023-12-31 12563018 1 2023-01-01 2023-12-31 12563018 1 2023-12-31 12563018 1 2023-01-01 2023-12-31 12563018 frs-core:LeasedAssets 2023-01-01 2023-12-31 12563018 frs-core:OwnedAssets 2023-01-01 2023-12-31 12563018 frs-core:CurrencyRisk 2023-01-01 2023-12-31 12563018 frs-core:MarketRisk 2023-01-01 2023-12-31 12563018 frs-core:InterestRateRisk 2023-01-01 2023-12-31 12563018 frs-core:DeferredTaxation 2023-01-01 2023-12-31 12563018 frs-core:DeferredTaxation 2022-12-31 12563018 frs-core:DeferredTaxation 2023-12-31 12563018 frs-core:OtherProvisionsContingentLiabilities 2023-01-01 2023-12-31 12563018 frs-core:OtherProvisionsContingentLiabilities 2022-12-31 12563018 frs-core:OtherProvisionsContingentLiabilities 2023-12-31 12563018 frs-core:ProvisionsDeferredTax 2023-12-31 12563018 frs-core:OtherDeferredTax 2023-12-31 12563018 frs-core:AcceleratedTaxDepreciationDeferredTax 2023-12-31 12563018 frs-core:TaxLossesCarry-forwardsDeferredTax 2023-12-31 12563018 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-12-31 12563018 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-01-01 2023-12-31 12563018 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-12-31 12563018 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-12-31 12563018 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-01-01 2023-12-31 12563018 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-12-31 12563018 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-12-31 12563018 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-01-01 2023-12-31 12563018 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-12-31 12563018 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-12-31 12563018 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-12-31 12563018 frs-core:RevaluationInvestmentPropertyDeferredTax 2023-12-31 12563018 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-12-31 12563018 frs-core:OtherPost-employmentBenefitsDeferredTax 2023-12-31 12563018 frs-core:Share-basedPaymentsDeferredTax 2023-12-31 12563018 frs-core:TaxCreditsDeferredTax 2023-12-31 12563018 frs-core:CostValuation 2022-12-31 12563018 frs-core:AdditionsToInvestments 2023-12-31 12563018 frs-core:DisposalsRepaymentsInvestments 2023-12-31 12563018 frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-12-31 12563018 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-12-31 12563018 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-12-31 12563018 frs-core:OtherIncreaseDecreaseInInvestments 2023-12-31 12563018 frs-core:CostValuation 2023-12-31 12563018 frs-core:ProvisionsForImpairmentInvestments 2022-12-31 12563018 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-12-31 12563018 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-12-31 12563018 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-12-31 12563018 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-12-31 12563018 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-12-31 12563018 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-12-31 12563018 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-12-31 12563018 frs-core:ProvisionsForImpairmentInvestments 2023-12-31 12563018 frs-core:ListedExchangeTraded 2023-12-31 12563018 frs-core:ListedExchangeTraded 2022-12-31 12563018 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-12-31 12563018 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-12-31 12563018 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-12-31 12563018 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-12-31 12563018 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-12-31 12563018 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-12-31 12563018 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-12-31 12563018 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-12-31 12563018 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 12563018 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-12-31 12563018 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-12-31 12563018 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-12-31 12563018 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-12-31 12563018 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-12-31 12563018 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-12-31 12563018 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-12-31 12563018 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-12-31 12563018 frs-core:UnlistedNon-exchangeTraded 2023-12-31 12563018 frs-core:UnlistedNon-exchangeTraded 2022-12-31 12563018 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-12-31 12563018 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 12563018 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 12563018 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 12563018 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 12563018 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 12563018 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 12563018 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-12-31 12563018 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 12563018 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 12563018 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 12563018 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 12563018 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 12563018 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-12-31 12563018 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 12563018 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 12563018 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 12563018 dpl-frs:CostSales 2023-01-01 2023-12-31 12563018 dpl-frs:CostSales 2022-12-31 12563018 dpl-frs:CostSales 2023-12-31 12563018 dpl-frs:DistributionCosts 2023-01-01 2023-12-31 12563018 dpl-frs:AdministrativeExpenses 2023-01-01 2023-12-31 12563018 frs-bus:Director1 2023-01-01 2023-12-31 12563018 frs-bus:Director1 2022-12-31 12563018 frs-bus:Director1 2023-12-31 12563018 frs-bus:Director2 2023-01-01 2023-12-31 12563018 frs-bus:Director2 2022-12-31 12563018 frs-bus:Director2 2023-12-31 12563018 1 2023-01-01 2023-12-31 12563018 frs-core:CurrentFinancialInstruments 1 2023-12-31 12563018 frs-core:Non-currentFinancialInstruments 1 2023-12-31 12563018 2 2023-01-01 2023-12-31 12563018 frs-core:CurrentFinancialInstruments 2 2023-12-31 12563018 frs-core:Non-currentFinancialInstruments 2 2023-12-31 12563018 3 2023-01-01 2023-12-31 12563018 frs-core:CurrentFinancialInstruments 3 2023-12-31 12563018 frs-core:Non-currentFinancialInstruments 3 2023-12-31 12563018 4 2023-01-01 2023-12-31 12563018 frs-core:CurrentFinancialInstruments 4 2023-12-31 12563018 frs-core:Non-currentFinancialInstruments 4 2023-12-31 12563018 5 2023-01-01 2023-12-31 12563018 frs-core:CurrentFinancialInstruments 5 2023-12-31 12563018 frs-core:Non-currentFinancialInstruments 5 2023-12-31 12563018 6 2023-01-01 2023-12-31 12563018 frs-core:CurrentFinancialInstruments 6 2023-12-31 12563018 frs-core:Non-currentFinancialInstruments 6 2023-12-31 12563018 7 2023-01-01 2023-12-31 12563018 frs-core:CurrentFinancialInstruments 7 2023-12-31 12563018 frs-core:Non-currentFinancialInstruments 7 2023-12-31 12563018 8 2023-01-01 2023-12-31 12563018 frs-core:CurrentFinancialInstruments 8 2023-12-31 12563018 frs-core:Non-currentFinancialInstruments 8 2023-12-31 12563018 9 2023-01-01 2023-12-31 12563018 frs-core:CurrentFinancialInstruments 9 2023-12-31 12563018 frs-core:Non-currentFinancialInstruments 9 2023-12-31 12563018 10 2023-01-01 2023-12-31 12563018 frs-core:CurrentFinancialInstruments 10 2023-12-31 12563018 frs-core:Non-currentFinancialInstruments 10 2023-12-31 12563018 11 2023-01-01 2023-12-31 12563018 frs-core:CurrentFinancialInstruments 11 2023-12-31 12563018 frs-core:Non-currentFinancialInstruments 11 2023-12-31 12563018 12 2023-01-01 2023-12-31 12563018 frs-core:CurrentFinancialInstruments 12 2023-12-31 12563018 frs-core:Non-currentFinancialInstruments 12 2023-12-31 12563018 13 2023-01-01 2023-12-31 12563018 frs-core:CurrentFinancialInstruments 13 2023-12-31 12563018 frs-core:Non-currentFinancialInstruments 13 2023-12-31 12563018 14 2023-01-01 2023-12-31 12563018 frs-core:CurrentFinancialInstruments 14 2023-12-31 12563018 frs-core:Non-currentFinancialInstruments 14 2023-12-31 12563018 15 2023-01-01 2023-12-31 12563018 frs-core:CurrentFinancialInstruments 15 2023-12-31 12563018 frs-core:Non-currentFinancialInstruments 15 2023-12-31 12563018 16 2023-01-01 2023-12-31 12563018 frs-core:CurrentFinancialInstruments 16 2023-12-31 12563018 frs-core:Non-currentFinancialInstruments 16 2023-12-31 12563018 17 2023-01-01 2023-12-31 12563018 frs-core:CurrentFinancialInstruments 17 2023-12-31 12563018 frs-core:Non-currentFinancialInstruments 17 2023-12-31 12563018 18 2023-01-01 2023-12-31 12563018 frs-core:CurrentFinancialInstruments 18 2023-12-31 12563018 frs-core:Non-currentFinancialInstruments 18 2023-12-31 12563018 19 2023-01-01 2023-12-31 12563018 frs-core:CurrentFinancialInstruments 19 2023-12-31 12563018 frs-core:Non-currentFinancialInstruments 19 2023-12-31 12563018 20 2023-01-01 2023-12-31 12563018 frs-core:CurrentFinancialInstruments 20 2023-12-31 12563018 frs-core:Non-currentFinancialInstruments 20 2023-12-31 12563018 dpl-frs:Item1 2023-01-01 2023-12-31 12563018 dpl-frs:Item1 2022-12-31 12563018 dpl-frs:Item1 2023-12-31 12563018 dpl-frs:CostSales dpl-frs:Item1 2023-01-01 2023-12-31 12563018 dpl-frs:CostSales dpl-frs:Item1 2022-12-31 12563018 dpl-frs:CostSales dpl-frs:Item1 2023-12-31 12563018 dpl-frs:DistributionCosts dpl-frs:Item1 2023-01-01 2023-12-31 12563018 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2023-01-01 2023-12-31 12563018 dpl-frs:Item2 2023-01-01 2023-12-31 12563018 dpl-frs:Item2 2022-12-31 12563018 dpl-frs:Item2 2023-12-31 12563018 dpl-frs:CostSales dpl-frs:Item2 2023-01-01 2023-12-31 12563018 dpl-frs:CostSales dpl-frs:Item2 2022-12-31 12563018 dpl-frs:CostSales dpl-frs:Item2 2023-12-31 12563018 dpl-frs:DistributionCosts dpl-frs:Item2 2023-01-01 2023-12-31 12563018 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2023-01-01 2023-12-31 12563018 dpl-frs:Item3 2023-01-01 2023-12-31 12563018 dpl-frs:Item3 2022-12-31 12563018 dpl-frs:Item3 2023-12-31 12563018 dpl-frs:CostSales dpl-frs:Item3 2023-01-01 2023-12-31 12563018 dpl-frs:CostSales dpl-frs:Item3 2022-12-31 12563018 dpl-frs:CostSales dpl-frs:Item3 2023-12-31 12563018 dpl-frs:DistributionCosts dpl-frs:Item3 2023-01-01 2023-12-31 12563018 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2023-01-01 2023-12-31 12563018 dpl-frs:Item4 2023-01-01 2023-12-31 12563018 dpl-frs:Item4 2022-12-31 12563018 dpl-frs:Item4 2023-12-31 12563018 dpl-frs:CostSales dpl-frs:Item4 2023-01-01 2023-12-31 12563018 dpl-frs:CostSales dpl-frs:Item4 2022-12-31 12563018 dpl-frs:CostSales dpl-frs:Item4 2023-12-31 12563018 dpl-frs:DistributionCosts dpl-frs:Item4 2023-01-01 2023-12-31 12563018 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2023-01-01 2023-12-31 12563018 dpl-frs:Item5 2023-01-01 2023-12-31 12563018 dpl-frs:Item5 2022-12-31 12563018 dpl-frs:Item5 2023-12-31 12563018 dpl-frs:CostSales dpl-frs:Item5 2023-01-01 2023-12-31 12563018 dpl-frs:CostSales dpl-frs:Item5 2022-12-31 12563018 dpl-frs:CostSales dpl-frs:Item5 2023-12-31 12563018 dpl-frs:DistributionCosts dpl-frs:Item5 2023-01-01 2023-12-31 12563018 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2023-01-01 2023-12-31 12563018 dpl-frs:Item6 2023-01-01 2023-12-31 12563018 dpl-frs:Item6 2022-12-31 12563018 dpl-frs:Item6 2023-12-31 12563018 dpl-frs:CostSales dpl-frs:Item6 2023-01-01 2023-12-31 12563018 dpl-frs:CostSales dpl-frs:Item6 2022-12-31 12563018 dpl-frs:CostSales dpl-frs:Item6 2023-12-31 12563018 dpl-frs:DistributionCosts dpl-frs:Item6 2023-01-01 2023-12-31 12563018 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2023-01-01 2023-12-31 12563018 dpl-frs:Item7 2023-01-01 2023-12-31 12563018 dpl-frs:Item7 2022-12-31 12563018 dpl-frs:Item7 2023-12-31 12563018 dpl-frs:CostSales dpl-frs:Item7 2023-01-01 2023-12-31 12563018 dpl-frs:CostSales dpl-frs:Item7 2022-12-31 12563018 dpl-frs:CostSales dpl-frs:Item7 2023-12-31 12563018 dpl-frs:DistributionCosts dpl-frs:Item7 2023-01-01 2023-12-31 12563018 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2023-01-01 2023-12-31 12563018 dpl-frs:Item8 2023-01-01 2023-12-31 12563018 dpl-frs:Item8 2022-12-31 12563018 dpl-frs:Item8 2023-12-31 12563018 dpl-frs:CostSales dpl-frs:Item8 2023-01-01 2023-12-31 12563018 dpl-frs:CostSales dpl-frs:Item8 2022-12-31 12563018 dpl-frs:CostSales dpl-frs:Item8 2023-12-31 12563018 dpl-frs:DistributionCosts dpl-frs:Item8 2023-01-01 2023-12-31 12563018 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2023-01-01 2023-12-31 12563018 dpl-frs:Item9 2023-01-01 2023-12-31 12563018 dpl-frs:Item9 2022-12-31 12563018 dpl-frs:Item9 2023-12-31 12563018 dpl-frs:CostSales dpl-frs:Item9 2023-01-01 2023-12-31 12563018 dpl-frs:CostSales dpl-frs:Item9 2022-12-31 12563018 dpl-frs:CostSales dpl-frs:Item9 2023-12-31 12563018 dpl-frs:DistributionCosts dpl-frs:Item9 2023-01-01 2023-12-31 12563018 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2023-01-01 2023-12-31 12563018 dpl-frs:Item10 2023-01-01 2023-12-31 12563018 dpl-frs:Item10 2022-12-31 12563018 dpl-frs:Item10 2023-12-31 12563018 dpl-frs:CostSales dpl-frs:Item10 2023-01-01 2023-12-31 12563018 dpl-frs:CostSales dpl-frs:Item10 2022-12-31 12563018 dpl-frs:CostSales dpl-frs:Item10 2023-12-31 12563018 dpl-frs:DistributionCosts dpl-frs:Item10 2023-01-01 2023-12-31 12563018 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2023-01-01 2023-12-31 12563018 dpl-frs:Item11 2023-01-01 2023-12-31 12563018 dpl-frs:Item11 2022-12-31 12563018 dpl-frs:Item11 2023-12-31 12563018 dpl-frs:CostSales dpl-frs:Item11 2023-01-01 2023-12-31 12563018 dpl-frs:CostSales dpl-frs:Item11 2022-12-31 12563018 dpl-frs:CostSales dpl-frs:Item11 2023-12-31 12563018 dpl-frs:DistributionCosts dpl-frs:Item11 2023-01-01 2023-12-31 12563018 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2023-01-01 2023-12-31 12563018 dpl-frs:Item12 2023-01-01 2023-12-31 12563018 dpl-frs:Item12 2022-12-31 12563018 dpl-frs:Item12 2023-12-31 12563018 dpl-frs:CostSales dpl-frs:Item12 2023-01-01 2023-12-31 12563018 dpl-frs:CostSales dpl-frs:Item12 2022-12-31 12563018 dpl-frs:CostSales dpl-frs:Item12 2023-12-31 12563018 dpl-frs:DistributionCosts dpl-frs:Item12 2023-01-01 2023-12-31 12563018 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2023-01-01 2023-12-31 12563018 1 2023-01-01 2023-12-31 12563018 frs-countries:EnglandWales 2023-01-01 2023-12-31 12563018 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-04-30 12563018 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-12-31 12563018 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-12-31 12563018 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-12-31 12563018 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-05-01 2022-12-31 12563018 frs-core:AllSubsidiaries 2022-05-01 2022-12-31 12563018 frs-core:KeyManagementPersonnel 2022-05-01 2022-12-31 12563018 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-05-01 2022-12-31 12563018 frs-core:OtherRelatedParties 2022-05-01 2022-12-31 12563018 2022-04-30 12563018 2022-12-31 12563018 2022-05-01 2022-12-31 12563018 frs-core:CurrentFinancialInstruments 2022-12-31 12563018 frs-core:CurrentFinancialInstruments 2022-05-01 2022-12-31 12563018 frs-core:Non-currentFinancialInstruments 2022-12-31 12563018 frs-core:Non-currentFinancialInstruments 2022-05-01 2022-12-31 12563018 frs-core:CurrentFinancialInstruments 2022-05-01 2022-12-31 12563018 frs-core:CurrentFinancialInstruments 2022-12-31 12563018 frs-core:AfterOneYear 2022-05-01 2022-12-31 12563018 frs-core:BetweenOneFiveYears 2022-05-01 2022-12-31 12563018 frs-core:BetweenOneFiveYears 2022-12-31 12563018 frs-core:ComputerEquipment 2022-12-31 12563018 frs-core:ComputerEquipment 2022-05-01 2022-12-31 12563018 frs-core:ComputerEquipment 2022-04-30 12563018 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-12-31 12563018 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-05-01 2022-12-31 12563018 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-04-30 12563018 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-12-31 12563018 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-05-01 2022-12-31 12563018 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-04-30 12563018 frs-core:FurnitureFittings 2022-12-31 12563018 frs-core:FurnitureFittings 2022-05-01 2022-12-31 12563018 frs-core:FurnitureFittings 2022-04-30 12563018 frs-core:NetGoodwill 2022-12-31 12563018 frs-core:NetGoodwill 2022-05-01 2022-12-31 12563018 frs-core:NetGoodwill 2022-04-30 12563018 frs-core:InvestmentPropertyIncludedWithinPPE 2022-12-31 12563018 frs-core:InvestmentPropertyIncludedWithinPPE 2022-05-01 2022-12-31 12563018 frs-core:InvestmentPropertyIncludedWithinPPE 2022-04-30 12563018 frs-core:LandBuildings 2022-12-31 12563018 frs-core:LandBuildings 2022-05-01 2022-12-31 12563018 frs-core:LandBuildings 2022-04-30 12563018 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-12-31 12563018 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-05-01 2022-12-31 12563018 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-04-30 12563018 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-12-31 12563018 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-05-01 2022-12-31 12563018 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-04-30 12563018 frs-core:MoreThanFiveYears 2022-05-01 2022-12-31 12563018 frs-core:MoreThanFiveYears 2022-12-31 12563018 frs-core:MotorVehicles 2022-12-31 12563018 frs-core:MotorVehicles 2022-05-01 2022-12-31 12563018 frs-core:MotorVehicles 2022-04-30 12563018 frs-core:OtherResidualIntangibleAssets 2022-12-31 12563018 frs-core:OtherResidualIntangibleAssets 2022-05-01 2022-12-31 12563018 frs-core:OtherResidualIntangibleAssets 2022-04-30 12563018 frs-core:PlantMachinery 2022-12-31 12563018 frs-core:PlantMachinery 2022-05-01 2022-12-31 12563018 frs-core:PlantMachinery 2022-04-30 12563018 frs-core:Secured 2022-12-31 12563018 frs-core:Unsecured 2022-12-31 12563018 frs-core:WithinOneYear 2022-05-01 2022-12-31 12563018 frs-core:WithinOneYear 2022-12-31 12563018 frs-core:CapitalRedemptionReserve 2022-05-01 2022-12-31 12563018 frs-core:CapitalRedemptionReserve 2022-04-30 12563018 frs-core:CapitalRedemptionReserve 2022-12-31 12563018 frs-core:OtherReservesSubtotal 2022-05-01 2022-12-31 12563018 frs-core:OtherReservesSubtotal 2022-04-30 12563018 frs-core:OtherReservesSubtotal 2022-12-31 12563018 frs-core:RevaluationReserve 2022-05-01 2022-12-31 12563018 frs-core:RevaluationReserve 2022-04-30 12563018 frs-core:RevaluationReserve 2022-12-31 12563018 frs-core:SharePremium 2022-05-01 2022-12-31 12563018 frs-core:SharePremium 2022-04-30 12563018 frs-core:SharePremium 2022-12-31 12563018 frs-core:ShareCapital 2022-05-01 2022-12-31 12563018 frs-core:ShareCapital 2022-04-30 12563018 frs-core:ShareCapital 2022-12-31 12563018 frs-core:RetainedEarningsAccumulatedLosses 2022-05-01 2022-12-31 12563018 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-04-30 12563018 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31 12563018 frs-core:RetainedEarningsAccumulatedLosses 2022-04-30 12563018 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31 12563018 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-04-30 12563018 frs-countries:UnitedKingdom 2022-05-01 2022-12-31 12563018 frs-countries:Europe 2022-05-01 2022-12-31 12563018 frs-countries:NorthAmerica 2022-05-01 2022-12-31 12563018 frs-countries:SouthAmerica 2022-05-01 2022-12-31 12563018 frs-countries:Asia 2022-05-01 2022-12-31 12563018 frs-countries:RestWorldOutsideUK 2022-05-01 2022-12-31 12563018 frs-bus:HighestPaidDirector 2022-05-01 2022-12-31 12563018 frs-bus:PrivateLimitedCompanyLtd 2022-05-01 2022-12-31 12563018 frs-bus:CompanyLimitedByGuarantee 2022-05-01 2022-12-31 12563018 frs-bus:LimitedLiabilityPartnershipLLP 2022-05-01 2022-12-31 12563018 frs-bus:LimitedLiabilityPartnershipsSORP 2022-05-01 2022-12-31 12563018 frs-bus:FullAccounts 2022-05-01 2022-12-31 12563018 frs-bus:FilletedAccounts 2022-05-01 2022-12-31 12563018 frs-bus:AbridgedAccounts 2022-05-01 2022-12-31 12563018 frs-bus:FRS102 2022-05-01 2022-12-31 12563018 frs-bus:MediumEntities 2022-05-01 2022-12-31 12563018 frs-bus:SmallEntities 2022-05-01 2022-12-31 12563018 frs-bus:EntityHasNeverTraded 2022-05-01 2022-12-31 12563018 frs-bus:EntityNoLongerTradingButTradedInPast 2022-05-01 2022-12-31 12563018 frs-bus:Audited 2022-05-01 2022-12-31 12563018 frs-bus:AuditExempt-NoAccountantsReport 2022-05-01 2022-12-31 12563018 frs-bus:AuditExemptWithAccountantsReport 2022-05-01 2022-12-31 12563018 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-05-01 2022-12-31 12563018 frs-bus:LargeCompaniesRegimeForAccounts 2022-05-01 2022-12-31 12563018 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-05-01 2022-12-31 12563018 frs-bus:SmallCompaniesRegimeForAccounts 2022-05-01 2022-12-31 12563018 frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-05-01 2022-12-31 12563018 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-05-01 2022-12-31 12563018 frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-05-01 2022-12-31 12563018 frs-bus:OrdinaryShareClass1 2022-05-01 2022-12-31 12563018 frs-bus:OrdinaryShareClass1 2022-04-30 12563018 frs-bus:OrdinaryShareClass1 2022-12-31 12563018 frs-bus:OrdinaryShareClass2 2022-05-01 2022-12-31 12563018 frs-bus:OrdinaryShareClass2 2022-04-30 12563018 frs-bus:OrdinaryShareClass2 2022-12-31 12563018 frs-bus:OrdinaryShareClass3 2022-05-01 2022-12-31 12563018 frs-bus:OrdinaryShareClass3 2022-04-30 12563018 frs-bus:OrdinaryShareClass3 2022-12-31 12563018 frs-bus:OrdinaryShareClass4 2022-05-01 2022-12-31 12563018 frs-bus:OrdinaryShareClass4 2022-04-30 12563018 frs-bus:OrdinaryShareClass4 2022-12-31 12563018 frs-bus:OrdinaryShareClass5 2022-05-01 2022-12-31 12563018 frs-bus:OrdinaryShareClass5 2022-04-30 12563018 frs-bus:OrdinaryShareClass5 2022-12-31 12563018 frs-bus:PreferenceShareClass1 2022-05-01 2022-12-31 12563018 frs-bus:PreferenceShareClass1 2022-04-30 12563018 frs-bus:PreferenceShareClass1 2022-12-31 12563018 frs-bus:PreferenceShareClass2 2022-05-01 2022-12-31 12563018 frs-bus:PreferenceShareClass2 2022-04-30 12563018 frs-bus:PreferenceShareClass2 2022-12-31 12563018 frs-bus:PreferenceShareClass3 2022-05-01 2022-12-31 12563018 frs-bus:PreferenceShareClass3 2022-04-30 12563018 frs-bus:PreferenceShareClass3 2022-12-31 12563018 frs-bus:PreferenceShareClass4 2022-05-01 2022-12-31 12563018 frs-bus:PreferenceShareClass4 2022-04-30 12563018 frs-bus:PreferenceShareClass4 2022-12-31 12563018 frs-bus:PreferenceShareClass5 2022-05-01 2022-12-31 12563018 frs-bus:PreferenceShareClass5 2022-04-30 12563018 frs-bus:PreferenceShareClass5 2022-12-31 12563018 1 2022-05-01 2022-12-31 12563018 1 2022-12-31 12563018 1 2022-05-01 2022-12-31 12563018 frs-core:LeasedAssets 2022-05-01 2022-12-31 12563018 frs-core:OwnedAssets 2022-05-01 2022-12-31 12563018 frs-core:CurrencyRisk 2022-05-01 2022-12-31 12563018 frs-core:MarketRisk 2022-05-01 2022-12-31 12563018 frs-core:InterestRateRisk 2022-05-01 2022-12-31 12563018 frs-core:DeferredTaxation 2022-05-01 2022-12-31 12563018 frs-core:DeferredTaxation 2022-04-30 12563018 frs-core:DeferredTaxation 2022-12-31 12563018 frs-core:OtherProvisionsContingentLiabilities 2022-05-01 2022-12-31 12563018 frs-core:OtherProvisionsContingentLiabilities 2022-04-30 12563018 frs-core:OtherProvisionsContingentLiabilities 2022-12-31 12563018 frs-core:ProvisionsDeferredTax 2022-12-31 12563018 frs-core:OtherDeferredTax 2022-12-31 12563018 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-12-31 12563018 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-12-31 12563018 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-12-31 12563018 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-05-01 2022-12-31 12563018 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-04-30 12563018 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-12-31 12563018 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-05-01 2022-12-31 12563018 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-04-30 12563018 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-12-31 12563018 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-05-01 2022-12-31 12563018 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-04-30 12563018 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-12-31 12563018 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-12-31 12563018 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-12-31 12563018 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-12-31 12563018 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-12-31 12563018 frs-core:Share-basedPaymentsDeferredTax 2022-12-31 12563018 frs-core:TaxCreditsDeferredTax 2022-12-31 12563018 frs-core:CostValuation 2022-04-30 12563018 frs-core:AdditionsToInvestments 2022-12-31 12563018 frs-core:DisposalsRepaymentsInvestments 2022-12-31 12563018 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-12-31 12563018 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-12-31 12563018 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-12-31 12563018 frs-core:OtherIncreaseDecreaseInInvestments 2022-12-31 12563018 frs-core:CostValuation 2022-12-31 12563018 frs-core:ProvisionsForImpairmentInvestments 2022-04-30 12563018 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-12-31 12563018 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-12-31 12563018 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-12-31 12563018 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-12-31 12563018 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-12-31 12563018 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-12-31 12563018 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-12-31 12563018 frs-core:ProvisionsForImpairmentInvestments 2022-12-31 12563018 frs-core:ListedExchangeTraded 2022-12-31 12563018 frs-core:ListedExchangeTraded 2022-04-30 12563018 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-04-30 12563018 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-12-31 12563018 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-12-31 12563018 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-12-31 12563018 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-12-31 12563018 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-12-31 12563018 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-12-31 12563018 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-12-31 12563018 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-04-30 12563018 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 12563018 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 12563018 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 12563018 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 12563018 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-12-31 12563018 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 12563018 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 12563018 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 12563018 frs-core:UnlistedNon-exchangeTraded 2022-12-31 12563018 frs-core:UnlistedNon-exchangeTraded 2022-04-30 12563018 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-04-30 12563018 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 12563018 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 12563018 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 12563018 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 12563018 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 12563018 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 12563018 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-12-31 12563018 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-04-30 12563018 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 12563018 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 12563018 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 12563018 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 12563018 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-12-31 12563018 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 12563018 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 12563018 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 12563018 dpl-frs:CostSales 2022-05-01 2022-12-31 12563018 dpl-frs:CostSales 2022-04-30 12563018 dpl-frs:CostSales 2022-12-31 12563018 dpl-frs:DistributionCosts 2022-05-01 2022-12-31 12563018 dpl-frs:AdministrativeExpenses 2022-05-01 2022-12-31 12563018 frs-bus:Director1 2022-05-01 2022-12-31 12563018 frs-bus:Director1 2022-04-30 12563018 frs-bus:Director1 2022-12-31 12563018 frs-bus:Director2 2022-05-01 2022-12-31 12563018 frs-bus:Director2 2022-04-30 12563018 frs-bus:Director2 2022-12-31 12563018 1 2022-05-01 2022-12-31 12563018 frs-core:CurrentFinancialInstruments 1 2022-12-31 12563018 frs-core:Non-currentFinancialInstruments 1 2022-12-31 12563018 2 2022-05-01 2022-12-31 12563018 frs-core:CurrentFinancialInstruments 2 2022-12-31 12563018 frs-core:Non-currentFinancialInstruments 2 2022-12-31 12563018 3 2022-05-01 2022-12-31 12563018 frs-core:CurrentFinancialInstruments 3 2022-12-31 12563018 frs-core:Non-currentFinancialInstruments 3 2022-12-31 12563018 4 2022-05-01 2022-12-31 12563018 frs-core:CurrentFinancialInstruments 4 2022-12-31 12563018 frs-core:Non-currentFinancialInstruments 4 2022-12-31 12563018 5 2022-05-01 2022-12-31 12563018 frs-core:CurrentFinancialInstruments 5 2022-12-31 12563018 frs-core:Non-currentFinancialInstruments 5 2022-12-31 12563018 6 2022-05-01 2022-12-31 12563018 frs-core:CurrentFinancialInstruments 6 2022-12-31 12563018 frs-core:Non-currentFinancialInstruments 6 2022-12-31 12563018 7 2022-05-01 2022-12-31 12563018 frs-core:CurrentFinancialInstruments 7 2022-12-31 12563018 frs-core:Non-currentFinancialInstruments 7 2022-12-31 12563018 8 2022-05-01 2022-12-31 12563018 frs-core:CurrentFinancialInstruments 8 2022-12-31 12563018 frs-core:Non-currentFinancialInstruments 8 2022-12-31 12563018 9 2022-05-01 2022-12-31 12563018 frs-core:CurrentFinancialInstruments 9 2022-12-31 12563018 frs-core:Non-currentFinancialInstruments 9 2022-12-31 12563018 10 2022-05-01 2022-12-31 12563018 frs-core:CurrentFinancialInstruments 10 2022-12-31 12563018 frs-core:Non-currentFinancialInstruments 10 2022-12-31 12563018 11 2022-05-01 2022-12-31 12563018 frs-core:CurrentFinancialInstruments 11 2022-12-31 12563018 frs-core:Non-currentFinancialInstruments 11 2022-12-31 12563018 12 2022-05-01 2022-12-31 12563018 frs-core:CurrentFinancialInstruments 12 2022-12-31 12563018 frs-core:Non-currentFinancialInstruments 12 2022-12-31 12563018 13 2022-05-01 2022-12-31 12563018 frs-core:CurrentFinancialInstruments 13 2022-12-31 12563018 frs-core:Non-currentFinancialInstruments 13 2022-12-31 12563018 14 2022-05-01 2022-12-31 12563018 frs-core:CurrentFinancialInstruments 14 2022-12-31 12563018 frs-core:Non-currentFinancialInstruments 14 2022-12-31 12563018 15 2022-05-01 2022-12-31 12563018 frs-core:CurrentFinancialInstruments 15 2022-12-31 12563018 frs-core:Non-currentFinancialInstruments 15 2022-12-31 12563018 16 2022-05-01 2022-12-31 12563018 frs-core:CurrentFinancialInstruments 16 2022-12-31 12563018 frs-core:Non-currentFinancialInstruments 16 2022-12-31 12563018 17 2022-05-01 2022-12-31 12563018 frs-core:CurrentFinancialInstruments 17 2022-12-31 12563018 frs-core:Non-currentFinancialInstruments 17 2022-12-31 12563018 18 2022-05-01 2022-12-31 12563018 frs-core:CurrentFinancialInstruments 18 2022-12-31 12563018 frs-core:Non-currentFinancialInstruments 18 2022-12-31 12563018 19 2022-05-01 2022-12-31 12563018 frs-core:CurrentFinancialInstruments 19 2022-12-31 12563018 frs-core:Non-currentFinancialInstruments 19 2022-12-31 12563018 20 2022-05-01 2022-12-31 12563018 frs-core:CurrentFinancialInstruments 20 2022-12-31 12563018 frs-core:Non-currentFinancialInstruments 20 2022-12-31 12563018 dpl-frs:Item1 2022-05-01 2022-12-31 12563018 dpl-frs:Item1 2022-04-30 12563018 dpl-frs:Item1 2022-12-31 12563018 dpl-frs:CostSales dpl-frs:Item1 2022-05-01 2022-12-31 12563018 dpl-frs:CostSales dpl-frs:Item1 2022-04-30 12563018 dpl-frs:CostSales dpl-frs:Item1 2022-12-31 12563018 dpl-frs:DistributionCosts dpl-frs:Item1 2022-05-01 2022-12-31 12563018 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-05-01 2022-12-31 12563018 dpl-frs:Item2 2022-05-01 2022-12-31 12563018 dpl-frs:Item2 2022-04-30 12563018 dpl-frs:Item2 2022-12-31 12563018 dpl-frs:CostSales dpl-frs:Item2 2022-05-01 2022-12-31 12563018 dpl-frs:CostSales dpl-frs:Item2 2022-04-30 12563018 dpl-frs:CostSales dpl-frs:Item2 2022-12-31 12563018 dpl-frs:DistributionCosts dpl-frs:Item2 2022-05-01 2022-12-31 12563018 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-05-01 2022-12-31 12563018 dpl-frs:Item3 2022-05-01 2022-12-31 12563018 dpl-frs:Item3 2022-04-30 12563018 dpl-frs:Item3 2022-12-31 12563018 dpl-frs:CostSales dpl-frs:Item3 2022-05-01 2022-12-31 12563018 dpl-frs:CostSales dpl-frs:Item3 2022-04-30 12563018 dpl-frs:CostSales dpl-frs:Item3 2022-12-31 12563018 dpl-frs:DistributionCosts dpl-frs:Item3 2022-05-01 2022-12-31 12563018 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-05-01 2022-12-31 12563018 dpl-frs:Item4 2022-05-01 2022-12-31 12563018 dpl-frs:Item4 2022-04-30 12563018 dpl-frs:Item4 2022-12-31 12563018 dpl-frs:CostSales dpl-frs:Item4 2022-05-01 2022-12-31 12563018 dpl-frs:CostSales dpl-frs:Item4 2022-04-30 12563018 dpl-frs:CostSales dpl-frs:Item4 2022-12-31 12563018 dpl-frs:DistributionCosts dpl-frs:Item4 2022-05-01 2022-12-31 12563018 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-05-01 2022-12-31 12563018 dpl-frs:Item5 2022-05-01 2022-12-31 12563018 dpl-frs:Item5 2022-04-30 12563018 dpl-frs:Item5 2022-12-31 12563018 dpl-frs:CostSales dpl-frs:Item5 2022-05-01 2022-12-31 12563018 dpl-frs:CostSales dpl-frs:Item5 2022-04-30 12563018 dpl-frs:CostSales dpl-frs:Item5 2022-12-31 12563018 dpl-frs:DistributionCosts dpl-frs:Item5 2022-05-01 2022-12-31 12563018 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-05-01 2022-12-31 12563018 dpl-frs:Item6 2022-05-01 2022-12-31 12563018 dpl-frs:Item6 2022-04-30 12563018 dpl-frs:Item6 2022-12-31 12563018 dpl-frs:CostSales dpl-frs:Item6 2022-05-01 2022-12-31 12563018 dpl-frs:CostSales dpl-frs:Item6 2022-04-30 12563018 dpl-frs:CostSales dpl-frs:Item6 2022-12-31 12563018 dpl-frs:DistributionCosts dpl-frs:Item6 2022-05-01 2022-12-31 12563018 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-05-01 2022-12-31 12563018 dpl-frs:Item7 2022-05-01 2022-12-31 12563018 dpl-frs:Item7 2022-04-30 12563018 dpl-frs:Item7 2022-12-31 12563018 dpl-frs:CostSales dpl-frs:Item7 2022-05-01 2022-12-31 12563018 dpl-frs:CostSales dpl-frs:Item7 2022-04-30 12563018 dpl-frs:CostSales dpl-frs:Item7 2022-12-31 12563018 dpl-frs:DistributionCosts dpl-frs:Item7 2022-05-01 2022-12-31 12563018 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-05-01 2022-12-31 12563018 dpl-frs:Item8 2022-05-01 2022-12-31 12563018 dpl-frs:Item8 2022-04-30 12563018 dpl-frs:Item8 2022-12-31 12563018 dpl-frs:CostSales dpl-frs:Item8 2022-05-01 2022-12-31 12563018 dpl-frs:CostSales dpl-frs:Item8 2022-04-30 12563018 dpl-frs:CostSales dpl-frs:Item8 2022-12-31 12563018 dpl-frs:DistributionCosts dpl-frs:Item8 2022-05-01 2022-12-31 12563018 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-05-01 2022-12-31 12563018 dpl-frs:Item9 2022-05-01 2022-12-31 12563018 dpl-frs:Item9 2022-04-30 12563018 dpl-frs:Item9 2022-12-31 12563018 dpl-frs:CostSales dpl-frs:Item9 2022-05-01 2022-12-31 12563018 dpl-frs:CostSales dpl-frs:Item9 2022-04-30 12563018 dpl-frs:CostSales dpl-frs:Item9 2022-12-31 12563018 dpl-frs:DistributionCosts dpl-frs:Item9 2022-05-01 2022-12-31 12563018 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-05-01 2022-12-31 12563018 dpl-frs:Item10 2022-05-01 2022-12-31 12563018 dpl-frs:Item10 2022-04-30 12563018 dpl-frs:Item10 2022-12-31 12563018 dpl-frs:CostSales dpl-frs:Item10 2022-05-01 2022-12-31 12563018 dpl-frs:CostSales dpl-frs:Item10 2022-04-30 12563018 dpl-frs:CostSales dpl-frs:Item10 2022-12-31 12563018 dpl-frs:DistributionCosts dpl-frs:Item10 2022-05-01 2022-12-31 12563018 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-05-01 2022-12-31 12563018 dpl-frs:Item11 2022-05-01 2022-12-31 12563018 dpl-frs:Item11 2022-04-30 12563018 dpl-frs:Item11 2022-12-31 12563018 dpl-frs:CostSales dpl-frs:Item11 2022-05-01 2022-12-31 12563018 dpl-frs:CostSales dpl-frs:Item11 2022-04-30 12563018 dpl-frs:CostSales dpl-frs:Item11 2022-12-31 12563018 dpl-frs:DistributionCosts dpl-frs:Item11 2022-05-01 2022-12-31 12563018 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-05-01 2022-12-31 12563018 dpl-frs:Item12 2022-05-01 2022-12-31 12563018 dpl-frs:Item12 2022-04-30 12563018 dpl-frs:Item12 2022-12-31 12563018 dpl-frs:CostSales dpl-frs:Item12 2022-05-01 2022-12-31 12563018 dpl-frs:CostSales dpl-frs:Item12 2022-04-30 12563018 dpl-frs:CostSales dpl-frs:Item12 2022-12-31 12563018 dpl-frs:DistributionCosts dpl-frs:Item12 2022-05-01 2022-12-31 12563018 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-05-01 2022-12-31 12563018 1 2022-05-01 2022-12-31 12563018 frs-countries:EnglandWales 2022-05-01 2022-12-31
Registered number: 12563018
Hartridge Capital Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2023
Sterling Accounting Solutions Ltd
Chartered Accountants
SAS House
Chipperfield Road
Kings Langley
Hertfordshire
WD4 9JB
Unaudited Financial Statements
Contents
Page
Company Information 1
Accountants' Report 2
Balance Sheet 3—4
Notes to the Financial Statements 5
Page 1
Company Information
Directors William Linay
Mitchell English
Company Number 12563018
Registered Office 157 High Street
Ongar
Essex
CM5 9JD
Accountants Sterling Accounting Solutions Ltd
Chartered Accountants
SAS House
Chipperfield Road
Kings Langley
Hertfordshire
WD4 9JB
Page 1
Page 2
Accountants' Report
Chartered Accountants' report to the directors on the preparation of the unaudited statutory accounts of Hartridge Capital Ltd For The Year Ended 31 December 2023
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Hartridge Capital Ltd For The Year Ended 31 December 2023 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the directors of Hartridge Capital Ltd , as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of Hartridge Capital Ltd and state those matters that we have agreed to state to the directors of Hartridge Capital Ltd , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Hartridge Capital Ltd and its directors, as a body, for our work or for this report.
It is your duty to ensure that Hartridge Capital Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Hartridge Capital Ltd . You consider that Hartridge Capital Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of Hartridge Capital Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
20/02/2024
Sterling Accounting Solutions Ltd
Chartered Accountants
SAS House
Chipperfield Road
Kings Langley
Hertfordshire
WD4 9JB
Page 2
Page 3
Balance Sheet
Registered number: 12563018
31 December 2023 31 December 2022
Notes £ £ £ £
CURRENT ASSETS
Debtors 132 132
132 132
NET CURRENT ASSETS (LIABILITIES) 132 132
TOTAL ASSETS LESS CURRENT LIABILITIES 132 132
NET ASSETS 132 132
CAPITAL AND RESERVES
Called up share capital 4 132 132
SHAREHOLDERS' FUNDS 132 132
Page 3
Page 4
For the year ending 31 December 2023 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant 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
William Linay
Director
20/02/2024
The notes on page 5 form part of these financial statements.
Page 4
Page 5
Notes to the Financial Statements
1. General Information
Hartridge Capital Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12563018 . The registered office is 157 High Street, Ongar, Essex, CM5 9JD.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
These financial statements have been prepared in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland" ("FRS 102") and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 2)
2 2
4. Share Capital
31 December 2023 31 December 2022
Allotted, called up and fully paid £ £
132 Ordinary Shares of £ 1.00 each 132 132
Page 5