Acorah Software Products - Accounts Production 14.3.260 false true true 31 May 2022 1 June 2021 false 1 June 2022 31 May 2023 31 May 2023 11979084 Mrs J Lee Miss G Cleary Mrs S Lawton true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11979084 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-05-31 11979084 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-05-31 11979084 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-05-31 11979084 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-05-31 11979084 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-06-01 2023-05-31 11979084 frs-core:AllSubsidiaries 2022-06-01 2023-05-31 11979084 frs-core:KeyManagementPersonnel 2022-06-01 2023-05-31 11979084 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-06-01 2023-05-31 11979084 frs-core:OtherRelatedParties 2022-06-01 2023-05-31 11979084 2022-05-31 11979084 2023-05-31 11979084 2022-06-01 2023-05-31 11979084 frs-core:CurrentFinancialInstruments 2023-05-31 11979084 frs-core:CurrentFinancialInstruments 2022-06-01 2023-05-31 11979084 frs-core:Non-currentFinancialInstruments 2023-05-31 11979084 frs-core:Non-currentFinancialInstruments 2022-06-01 2023-05-31 11979084 frs-core:CurrentFinancialInstruments 2022-06-01 2023-05-31 11979084 frs-core:CurrentFinancialInstruments 2023-05-31 11979084 frs-core:AfterOneYear 2022-06-01 2023-05-31 11979084 frs-core:BetweenOneFiveYears 2022-06-01 2023-05-31 11979084 frs-core:BetweenOneFiveYears 2023-05-31 11979084 frs-core:ComputerEquipment 2023-05-31 11979084 frs-core:ComputerEquipment 2022-06-01 2023-05-31 11979084 frs-core:ComputerEquipment 2022-05-31 11979084 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-05-31 11979084 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-06-01 2023-05-31 11979084 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-05-31 11979084 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-05-31 11979084 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-06-01 2023-05-31 11979084 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-05-31 11979084 frs-core:FurnitureFittings 2023-05-31 11979084 frs-core:FurnitureFittings 2022-06-01 2023-05-31 11979084 frs-core:FurnitureFittings 2022-05-31 11979084 frs-core:NetGoodwill 2023-05-31 11979084 frs-core:NetGoodwill 2022-06-01 2023-05-31 11979084 frs-core:NetGoodwill 2022-05-31 11979084 frs-core:InvestmentPropertyIncludedWithinPPE 2023-05-31 11979084 frs-core:InvestmentPropertyIncludedWithinPPE 2022-06-01 2023-05-31 11979084 frs-core:InvestmentPropertyIncludedWithinPPE 2022-05-31 11979084 frs-core:LandBuildings 2023-05-31 11979084 frs-core:LandBuildings 2022-06-01 2023-05-31 11979084 frs-core:LandBuildings 2022-05-31 11979084 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-05-31 11979084 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-06-01 2023-05-31 11979084 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-05-31 11979084 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-05-31 11979084 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-06-01 2023-05-31 11979084 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-05-31 11979084 frs-core:MoreThanFiveYears 2022-06-01 2023-05-31 11979084 frs-core:MoreThanFiveYears 2023-05-31 11979084 frs-core:MotorVehicles 2023-05-31 11979084 frs-core:MotorVehicles 2022-06-01 2023-05-31 11979084 frs-core:MotorVehicles 2022-05-31 11979084 frs-core:OtherResidualIntangibleAssets 2023-05-31 11979084 frs-core:OtherResidualIntangibleAssets 2022-06-01 2023-05-31 11979084 frs-core:OtherResidualIntangibleAssets 2022-05-31 11979084 frs-core:PlantMachinery 2023-05-31 11979084 frs-core:PlantMachinery 2022-06-01 2023-05-31 11979084 frs-core:PlantMachinery 2022-05-31 11979084 frs-core:Secured 2023-05-31 11979084 frs-core:Unsecured 2023-05-31 11979084 frs-core:WithinOneYear 2022-06-01 2023-05-31 11979084 frs-core:WithinOneYear 2023-05-31 11979084 frs-core:CapitalRedemptionReserve 2022-06-01 2023-05-31 11979084 frs-core:CapitalRedemptionReserve 2022-05-31 11979084 frs-core:CapitalRedemptionReserve 2023-05-31 11979084 frs-core:OtherReservesSubtotal 2022-06-01 2023-05-31 11979084 frs-core:OtherReservesSubtotal 2022-05-31 11979084 frs-core:OtherReservesSubtotal 2023-05-31 11979084 frs-core:RevaluationReserve 2022-06-01 2023-05-31 11979084 frs-core:RevaluationReserve 2022-05-31 11979084 frs-core:RevaluationReserve 2023-05-31 11979084 frs-core:SharePremium 2022-06-01 2023-05-31 11979084 frs-core:SharePremium 2022-05-31 11979084 frs-core:SharePremium 2023-05-31 11979084 frs-core:ShareCapital 2022-06-01 2023-05-31 11979084 frs-core:ShareCapital 2022-05-31 11979084 frs-core:ShareCapital 2023-05-31 11979084 frs-core:RetainedEarningsAccumulatedLosses 2022-06-01 2023-05-31 11979084 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-05-31 11979084 frs-core:RetainedEarningsAccumulatedLosses 2023-05-31 11979084 frs-core:RetainedEarningsAccumulatedLosses 2022-05-31 11979084 frs-core:RetainedEarningsAccumulatedLosses 2023-05-31 11979084 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-05-31 11979084 frs-countries:UnitedKingdom 2022-06-01 2023-05-31 11979084 frs-countries:Europe 2022-06-01 2023-05-31 11979084 frs-countries:NorthAmerica 2022-06-01 2023-05-31 11979084 frs-countries:SouthAmerica 2022-06-01 2023-05-31 11979084 frs-countries:Asia 2022-06-01 2023-05-31 11979084 frs-countries:RestWorldOutsideUK 2022-06-01 2023-05-31 11979084 frs-bus:HighestPaidDirector 2022-06-01 2023-05-31 11979084 frs-bus:PrivateLimitedCompanyLtd 2022-06-01 2023-05-31 11979084 frs-bus:CompanyLimitedByGuarantee 2022-06-01 2023-05-31 11979084 frs-bus:LimitedLiabilityPartnershipLLP 2022-06-01 2023-05-31 11979084 frs-bus:LimitedLiabilityPartnershipsSORP 2022-06-01 2023-05-31 11979084 frs-bus:FullAccounts 2022-06-01 2023-05-31 11979084 frs-bus:FilletedAccounts 2022-06-01 2023-05-31 11979084 frs-bus:AbridgedAccounts 2022-06-01 2023-05-31 11979084 frs-bus:FRS102 2022-06-01 2023-05-31 11979084 frs-bus:MediumEntities 2022-06-01 2023-05-31 11979084 frs-bus:SmallEntities 2022-06-01 2023-05-31 11979084 frs-bus:EntityHasNeverTraded 2022-06-01 2023-05-31 11979084 frs-bus:EntityNoLongerTradingButTradedInPast 2022-06-01 2023-05-31 11979084 frs-bus:Audited 2022-06-01 2023-05-31 11979084 frs-bus:AuditExempt-NoAccountantsReport 2022-06-01 2023-05-31 11979084 frs-bus:AuditExemptWithAccountantsReport 2022-06-01 2023-05-31 11979084 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-06-01 2023-05-31 11979084 frs-bus:LargeCompaniesRegimeForAccounts 2022-06-01 2023-05-31 11979084 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-06-01 2023-05-31 11979084 frs-bus:SmallCompaniesRegimeForAccounts 2022-06-01 2023-05-31 11979084 frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-06-01 2023-05-31 11979084 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-06-01 2023-05-31 11979084 frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-06-01 2023-05-31 11979084 frs-bus:OrdinaryShareClass1 2022-06-01 2023-05-31 11979084 frs-bus:OrdinaryShareClass1 2022-05-31 11979084 frs-bus:OrdinaryShareClass1 2023-05-31 11979084 frs-bus:OrdinaryShareClass2 2022-06-01 2023-05-31 11979084 frs-bus:OrdinaryShareClass2 2022-05-31 11979084 frs-bus:OrdinaryShareClass2 2023-05-31 11979084 frs-bus:OrdinaryShareClass3 2022-06-01 2023-05-31 11979084 frs-bus:OrdinaryShareClass3 2022-05-31 11979084 frs-bus:OrdinaryShareClass3 2023-05-31 11979084 frs-bus:OrdinaryShareClass4 2022-06-01 2023-05-31 11979084 frs-bus:OrdinaryShareClass4 2022-05-31 11979084 frs-bus:OrdinaryShareClass4 2023-05-31 11979084 frs-bus:OrdinaryShareClass5 2022-06-01 2023-05-31 11979084 frs-bus:OrdinaryShareClass5 2022-05-31 11979084 frs-bus:OrdinaryShareClass5 2023-05-31 11979084 frs-bus:PreferenceShareClass1 2022-06-01 2023-05-31 11979084 frs-bus:PreferenceShareClass1 2022-05-31 11979084 frs-bus:PreferenceShareClass1 2023-05-31 11979084 frs-bus:PreferenceShareClass2 2022-06-01 2023-05-31 11979084 frs-bus:PreferenceShareClass2 2022-05-31 11979084 frs-bus:PreferenceShareClass2 2023-05-31 11979084 frs-bus:PreferenceShareClass3 2022-06-01 2023-05-31 11979084 frs-bus:PreferenceShareClass3 2022-05-31 11979084 frs-bus:PreferenceShareClass3 2023-05-31 11979084 frs-bus:PreferenceShareClass4 2022-06-01 2023-05-31 11979084 frs-bus:PreferenceShareClass4 2022-05-31 11979084 frs-bus:PreferenceShareClass4 2023-05-31 11979084 frs-bus:PreferenceShareClass5 2022-06-01 2023-05-31 11979084 frs-bus:PreferenceShareClass5 2022-05-31 11979084 frs-bus:PreferenceShareClass5 2023-05-31 11979084 1 2022-06-01 2023-05-31 11979084 1 2023-05-31 11979084 1 2022-06-01 2023-05-31 11979084 frs-core:LeasedAssets 2022-06-01 2023-05-31 11979084 frs-core:OwnedAssets 2022-06-01 2023-05-31 11979084 frs-core:CurrencyRisk 2022-06-01 2023-05-31 11979084 frs-core:MarketRisk 2022-06-01 2023-05-31 11979084 frs-core:InterestRateRisk 2022-06-01 2023-05-31 11979084 frs-core:DeferredTaxation 2022-06-01 2023-05-31 11979084 frs-core:DeferredTaxation 2022-05-31 11979084 frs-core:DeferredTaxation 2023-05-31 11979084 frs-core:OtherProvisionsContingentLiabilities 2022-06-01 2023-05-31 11979084 frs-core:OtherProvisionsContingentLiabilities 2022-05-31 11979084 frs-core:OtherProvisionsContingentLiabilities 2023-05-31 11979084 frs-core:ProvisionsDeferredTax 2023-05-31 11979084 frs-core:OtherDeferredTax 2023-05-31 11979084 frs-core:AcceleratedTaxDepreciationDeferredTax 2023-05-31 11979084 frs-core:TaxLossesCarry-forwardsDeferredTax 2023-05-31 11979084 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-05-31 11979084 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-06-01 2023-05-31 11979084 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-05-31 11979084 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-05-31 11979084 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-06-01 2023-05-31 11979084 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-05-31 11979084 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-05-31 11979084 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-06-01 2023-05-31 11979084 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-05-31 11979084 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-05-31 11979084 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-05-31 11979084 frs-core:RevaluationInvestmentPropertyDeferredTax 2023-05-31 11979084 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-05-31 11979084 frs-core:OtherPost-employmentBenefitsDeferredTax 2023-05-31 11979084 frs-core:Share-basedPaymentsDeferredTax 2023-05-31 11979084 frs-core:TaxCreditsDeferredTax 2023-05-31 11979084 frs-core:CostValuation 2022-05-31 11979084 frs-core:AdditionsToInvestments 2023-05-31 11979084 frs-core:DisposalsRepaymentsInvestments 2023-05-31 11979084 frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-05-31 11979084 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-05-31 11979084 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-05-31 11979084 frs-core:OtherIncreaseDecreaseInInvestments 2023-05-31 11979084 frs-core:CostValuation 2023-05-31 11979084 frs-core:ProvisionsForImpairmentInvestments 2022-05-31 11979084 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-05-31 11979084 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-05-31 11979084 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-05-31 11979084 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-05-31 11979084 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-05-31 11979084 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-05-31 11979084 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-05-31 11979084 frs-core:ProvisionsForImpairmentInvestments 2023-05-31 11979084 frs-core:ListedExchangeTraded 2023-05-31 11979084 frs-core:ListedExchangeTraded 2022-05-31 11979084 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-05-31 11979084 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-05-31 11979084 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-05-31 11979084 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-05-31 11979084 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-05-31 11979084 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-05-31 11979084 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-05-31 11979084 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-05-31 11979084 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-05-31 11979084 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-05-31 11979084 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-05-31 11979084 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-05-31 11979084 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-05-31 11979084 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-05-31 11979084 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-05-31 11979084 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-05-31 11979084 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-05-31 11979084 frs-core:UnlistedNon-exchangeTraded 2023-05-31 11979084 frs-core:UnlistedNon-exchangeTraded 2022-05-31 11979084 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-05-31 11979084 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-31 11979084 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-31 11979084 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-31 11979084 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-31 11979084 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-31 11979084 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-31 11979084 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-05-31 11979084 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 11979084 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-31 11979084 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-31 11979084 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-31 11979084 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-31 11979084 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-05-31 11979084 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-31 11979084 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-31 11979084 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-31 11979084 dpl-frs:CostSales 2022-06-01 2023-05-31 11979084 dpl-frs:CostSales 2022-05-31 11979084 dpl-frs:CostSales 2023-05-31 11979084 dpl-frs:DistributionCosts 2022-06-01 2023-05-31 11979084 dpl-frs:AdministrativeExpenses 2022-06-01 2023-05-31 11979084 frs-bus:Director1 2022-06-01 2023-05-31 11979084 frs-bus:Director1 2022-05-31 11979084 frs-bus:Director1 2023-05-31 11979084 frs-bus:Director2 2022-06-01 2023-05-31 11979084 frs-bus:Director2 2022-05-31 11979084 frs-bus:Director2 2023-05-31 11979084 frs-bus:Director3 2022-06-01 2023-05-31 11979084 frs-bus:Director3 2022-05-31 11979084 frs-bus:Director3 2023-05-31 11979084 1 2022-06-01 2023-05-31 11979084 frs-core:CurrentFinancialInstruments 1 2023-05-31 11979084 frs-core:Non-currentFinancialInstruments 1 2023-05-31 11979084 2 2022-06-01 2023-05-31 11979084 frs-core:CurrentFinancialInstruments 2 2023-05-31 11979084 frs-core:Non-currentFinancialInstruments 2 2023-05-31 11979084 3 2022-06-01 2023-05-31 11979084 frs-core:CurrentFinancialInstruments 3 2023-05-31 11979084 frs-core:Non-currentFinancialInstruments 3 2023-05-31 11979084 4 2022-06-01 2023-05-31 11979084 frs-core:CurrentFinancialInstruments 4 2023-05-31 11979084 frs-core:Non-currentFinancialInstruments 4 2023-05-31 11979084 5 2022-06-01 2023-05-31 11979084 frs-core:CurrentFinancialInstruments 5 2023-05-31 11979084 frs-core:Non-currentFinancialInstruments 5 2023-05-31 11979084 6 2022-06-01 2023-05-31 11979084 frs-core:CurrentFinancialInstruments 6 2023-05-31 11979084 frs-core:Non-currentFinancialInstruments 6 2023-05-31 11979084 7 2022-06-01 2023-05-31 11979084 frs-core:CurrentFinancialInstruments 7 2023-05-31 11979084 frs-core:Non-currentFinancialInstruments 7 2023-05-31 11979084 8 2022-06-01 2023-05-31 11979084 frs-core:CurrentFinancialInstruments 8 2023-05-31 11979084 frs-core:Non-currentFinancialInstruments 8 2023-05-31 11979084 9 2022-06-01 2023-05-31 11979084 frs-core:CurrentFinancialInstruments 9 2023-05-31 11979084 frs-core:Non-currentFinancialInstruments 9 2023-05-31 11979084 10 2022-06-01 2023-05-31 11979084 frs-core:CurrentFinancialInstruments 10 2023-05-31 11979084 frs-core:Non-currentFinancialInstruments 10 2023-05-31 11979084 11 2022-06-01 2023-05-31 11979084 frs-core:CurrentFinancialInstruments 11 2023-05-31 11979084 frs-core:Non-currentFinancialInstruments 11 2023-05-31 11979084 12 2022-06-01 2023-05-31 11979084 frs-core:CurrentFinancialInstruments 12 2023-05-31 11979084 frs-core:Non-currentFinancialInstruments 12 2023-05-31 11979084 13 2022-06-01 2023-05-31 11979084 frs-core:CurrentFinancialInstruments 13 2023-05-31 11979084 frs-core:Non-currentFinancialInstruments 13 2023-05-31 11979084 14 2022-06-01 2023-05-31 11979084 frs-core:CurrentFinancialInstruments 14 2023-05-31 11979084 frs-core:Non-currentFinancialInstruments 14 2023-05-31 11979084 15 2022-06-01 2023-05-31 11979084 frs-core:CurrentFinancialInstruments 15 2023-05-31 11979084 frs-core:Non-currentFinancialInstruments 15 2023-05-31 11979084 16 2022-06-01 2023-05-31 11979084 frs-core:CurrentFinancialInstruments 16 2023-05-31 11979084 frs-core:Non-currentFinancialInstruments 16 2023-05-31 11979084 17 2022-06-01 2023-05-31 11979084 frs-core:CurrentFinancialInstruments 17 2023-05-31 11979084 frs-core:Non-currentFinancialInstruments 17 2023-05-31 11979084 18 2022-06-01 2023-05-31 11979084 frs-core:CurrentFinancialInstruments 18 2023-05-31 11979084 frs-core:Non-currentFinancialInstruments 18 2023-05-31 11979084 19 2022-06-01 2023-05-31 11979084 frs-core:CurrentFinancialInstruments 19 2023-05-31 11979084 frs-core:Non-currentFinancialInstruments 19 2023-05-31 11979084 20 2022-06-01 2023-05-31 11979084 frs-core:CurrentFinancialInstruments 20 2023-05-31 11979084 frs-core:Non-currentFinancialInstruments 20 2023-05-31 11979084 dpl-frs:Item1 2022-06-01 2023-05-31 11979084 dpl-frs:Item1 2022-05-31 11979084 dpl-frs:Item1 2023-05-31 11979084 dpl-frs:CostSales dpl-frs:Item1 2022-06-01 2023-05-31 11979084 dpl-frs:CostSales dpl-frs:Item1 2022-05-31 11979084 dpl-frs:CostSales dpl-frs:Item1 2023-05-31 11979084 dpl-frs:DistributionCosts dpl-frs:Item1 2022-06-01 2023-05-31 11979084 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-06-01 2023-05-31 11979084 dpl-frs:Item2 2022-06-01 2023-05-31 11979084 dpl-frs:Item2 2022-05-31 11979084 dpl-frs:Item2 2023-05-31 11979084 dpl-frs:CostSales dpl-frs:Item2 2022-06-01 2023-05-31 11979084 dpl-frs:CostSales dpl-frs:Item2 2022-05-31 11979084 dpl-frs:CostSales dpl-frs:Item2 2023-05-31 11979084 dpl-frs:DistributionCosts dpl-frs:Item2 2022-06-01 2023-05-31 11979084 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-06-01 2023-05-31 11979084 dpl-frs:Item3 2022-06-01 2023-05-31 11979084 dpl-frs:Item3 2022-05-31 11979084 dpl-frs:Item3 2023-05-31 11979084 dpl-frs:CostSales dpl-frs:Item3 2022-06-01 2023-05-31 11979084 dpl-frs:CostSales dpl-frs:Item3 2022-05-31 11979084 dpl-frs:CostSales dpl-frs:Item3 2023-05-31 11979084 dpl-frs:DistributionCosts dpl-frs:Item3 2022-06-01 2023-05-31 11979084 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-06-01 2023-05-31 11979084 dpl-frs:Item4 2022-06-01 2023-05-31 11979084 dpl-frs:Item4 2022-05-31 11979084 dpl-frs:Item4 2023-05-31 11979084 dpl-frs:CostSales dpl-frs:Item4 2022-06-01 2023-05-31 11979084 dpl-frs:CostSales dpl-frs:Item4 2022-05-31 11979084 dpl-frs:CostSales dpl-frs:Item4 2023-05-31 11979084 dpl-frs:DistributionCosts dpl-frs:Item4 2022-06-01 2023-05-31 11979084 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-06-01 2023-05-31 11979084 dpl-frs:Item5 2022-06-01 2023-05-31 11979084 dpl-frs:Item5 2022-05-31 11979084 dpl-frs:Item5 2023-05-31 11979084 dpl-frs:CostSales dpl-frs:Item5 2022-06-01 2023-05-31 11979084 dpl-frs:CostSales dpl-frs:Item5 2022-05-31 11979084 dpl-frs:CostSales dpl-frs:Item5 2023-05-31 11979084 dpl-frs:DistributionCosts dpl-frs:Item5 2022-06-01 2023-05-31 11979084 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-06-01 2023-05-31 11979084 dpl-frs:Item6 2022-06-01 2023-05-31 11979084 dpl-frs:Item6 2022-05-31 11979084 dpl-frs:Item6 2023-05-31 11979084 dpl-frs:CostSales dpl-frs:Item6 2022-06-01 2023-05-31 11979084 dpl-frs:CostSales dpl-frs:Item6 2022-05-31 11979084 dpl-frs:CostSales dpl-frs:Item6 2023-05-31 11979084 dpl-frs:DistributionCosts dpl-frs:Item6 2022-06-01 2023-05-31 11979084 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-06-01 2023-05-31 11979084 dpl-frs:Item7 2022-06-01 2023-05-31 11979084 dpl-frs:Item7 2022-05-31 11979084 dpl-frs:Item7 2023-05-31 11979084 dpl-frs:CostSales dpl-frs:Item7 2022-06-01 2023-05-31 11979084 dpl-frs:CostSales dpl-frs:Item7 2022-05-31 11979084 dpl-frs:CostSales dpl-frs:Item7 2023-05-31 11979084 dpl-frs:DistributionCosts dpl-frs:Item7 2022-06-01 2023-05-31 11979084 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-06-01 2023-05-31 11979084 dpl-frs:Item8 2022-06-01 2023-05-31 11979084 dpl-frs:Item8 2022-05-31 11979084 dpl-frs:Item8 2023-05-31 11979084 dpl-frs:CostSales dpl-frs:Item8 2022-06-01 2023-05-31 11979084 dpl-frs:CostSales dpl-frs:Item8 2022-05-31 11979084 dpl-frs:CostSales dpl-frs:Item8 2023-05-31 11979084 dpl-frs:DistributionCosts dpl-frs:Item8 2022-06-01 2023-05-31 11979084 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-06-01 2023-05-31 11979084 dpl-frs:Item9 2022-06-01 2023-05-31 11979084 dpl-frs:Item9 2022-05-31 11979084 dpl-frs:Item9 2023-05-31 11979084 dpl-frs:CostSales dpl-frs:Item9 2022-06-01 2023-05-31 11979084 dpl-frs:CostSales dpl-frs:Item9 2022-05-31 11979084 dpl-frs:CostSales dpl-frs:Item9 2023-05-31 11979084 dpl-frs:DistributionCosts dpl-frs:Item9 2022-06-01 2023-05-31 11979084 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-06-01 2023-05-31 11979084 dpl-frs:Item10 2022-06-01 2023-05-31 11979084 dpl-frs:Item10 2022-05-31 11979084 dpl-frs:Item10 2023-05-31 11979084 dpl-frs:CostSales dpl-frs:Item10 2022-06-01 2023-05-31 11979084 dpl-frs:CostSales dpl-frs:Item10 2022-05-31 11979084 dpl-frs:CostSales dpl-frs:Item10 2023-05-31 11979084 dpl-frs:DistributionCosts dpl-frs:Item10 2022-06-01 2023-05-31 11979084 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-06-01 2023-05-31 11979084 dpl-frs:Item11 2022-06-01 2023-05-31 11979084 dpl-frs:Item11 2022-05-31 11979084 dpl-frs:Item11 2023-05-31 11979084 dpl-frs:CostSales dpl-frs:Item11 2022-06-01 2023-05-31 11979084 dpl-frs:CostSales dpl-frs:Item11 2022-05-31 11979084 dpl-frs:CostSales dpl-frs:Item11 2023-05-31 11979084 dpl-frs:DistributionCosts dpl-frs:Item11 2022-06-01 2023-05-31 11979084 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-06-01 2023-05-31 11979084 dpl-frs:Item12 2022-06-01 2023-05-31 11979084 dpl-frs:Item12 2022-05-31 11979084 dpl-frs:Item12 2023-05-31 11979084 dpl-frs:CostSales dpl-frs:Item12 2022-06-01 2023-05-31 11979084 dpl-frs:CostSales dpl-frs:Item12 2022-05-31 11979084 dpl-frs:CostSales dpl-frs:Item12 2023-05-31 11979084 dpl-frs:DistributionCosts dpl-frs:Item12 2022-06-01 2023-05-31 11979084 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-06-01 2023-05-31 11979084 1 2022-06-01 2023-05-31 11979084 frs-countries:EnglandWales 2022-06-01 2023-05-31 11979084 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-05-31 11979084 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-05-31 11979084 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-05-31 11979084 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-05-31 11979084 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-06-01 2022-05-31 11979084 frs-core:AllSubsidiaries 2021-06-01 2022-05-31 11979084 frs-core:KeyManagementPersonnel 2021-06-01 2022-05-31 11979084 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-06-01 2022-05-31 11979084 frs-core:OtherRelatedParties 2021-06-01 2022-05-31 11979084 2021-05-31 11979084 2022-05-31 11979084 2021-06-01 2022-05-31 11979084 frs-core:CurrentFinancialInstruments 2022-05-31 11979084 frs-core:CurrentFinancialInstruments 2021-06-01 2022-05-31 11979084 frs-core:Non-currentFinancialInstruments 2022-05-31 11979084 frs-core:Non-currentFinancialInstruments 2021-06-01 2022-05-31 11979084 frs-core:CurrentFinancialInstruments 2021-06-01 2022-05-31 11979084 frs-core:CurrentFinancialInstruments 2022-05-31 11979084 frs-core:AfterOneYear 2021-06-01 2022-05-31 11979084 frs-core:BetweenOneFiveYears 2021-06-01 2022-05-31 11979084 frs-core:BetweenOneFiveYears 2022-05-31 11979084 frs-core:ComputerEquipment 2022-05-31 11979084 frs-core:ComputerEquipment 2021-06-01 2022-05-31 11979084 frs-core:ComputerEquipment 2021-05-31 11979084 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-05-31 11979084 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-06-01 2022-05-31 11979084 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-05-31 11979084 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-05-31 11979084 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-06-01 2022-05-31 11979084 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-05-31 11979084 frs-core:FurnitureFittings 2022-05-31 11979084 frs-core:FurnitureFittings 2021-06-01 2022-05-31 11979084 frs-core:FurnitureFittings 2021-05-31 11979084 frs-core:NetGoodwill 2022-05-31 11979084 frs-core:NetGoodwill 2021-06-01 2022-05-31 11979084 frs-core:NetGoodwill 2021-05-31 11979084 frs-core:InvestmentPropertyIncludedWithinPPE 2022-05-31 11979084 frs-core:InvestmentPropertyIncludedWithinPPE 2021-06-01 2022-05-31 11979084 frs-core:InvestmentPropertyIncludedWithinPPE 2021-05-31 11979084 frs-core:LandBuildings 2022-05-31 11979084 frs-core:LandBuildings 2021-06-01 2022-05-31 11979084 frs-core:LandBuildings 2021-05-31 11979084 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-05-31 11979084 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-06-01 2022-05-31 11979084 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-05-31 11979084 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-05-31 11979084 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-06-01 2022-05-31 11979084 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-05-31 11979084 frs-core:MoreThanFiveYears 2021-06-01 2022-05-31 11979084 frs-core:MoreThanFiveYears 2022-05-31 11979084 frs-core:MotorVehicles 2022-05-31 11979084 frs-core:MotorVehicles 2021-06-01 2022-05-31 11979084 frs-core:MotorVehicles 2021-05-31 11979084 frs-core:OtherResidualIntangibleAssets 2022-05-31 11979084 frs-core:OtherResidualIntangibleAssets 2021-06-01 2022-05-31 11979084 frs-core:OtherResidualIntangibleAssets 2021-05-31 11979084 frs-core:PlantMachinery 2022-05-31 11979084 frs-core:PlantMachinery 2021-06-01 2022-05-31 11979084 frs-core:PlantMachinery 2021-05-31 11979084 frs-core:Secured 2022-05-31 11979084 frs-core:Unsecured 2022-05-31 11979084 frs-core:WithinOneYear 2021-06-01 2022-05-31 11979084 frs-core:WithinOneYear 2022-05-31 11979084 frs-core:CapitalRedemptionReserve 2021-06-01 2022-05-31 11979084 frs-core:CapitalRedemptionReserve 2021-05-31 11979084 frs-core:CapitalRedemptionReserve 2022-05-31 11979084 frs-core:OtherReservesSubtotal 2021-06-01 2022-05-31 11979084 frs-core:OtherReservesSubtotal 2021-05-31 11979084 frs-core:OtherReservesSubtotal 2022-05-31 11979084 frs-core:RevaluationReserve 2021-06-01 2022-05-31 11979084 frs-core:RevaluationReserve 2021-05-31 11979084 frs-core:RevaluationReserve 2022-05-31 11979084 frs-core:SharePremium 2021-06-01 2022-05-31 11979084 frs-core:SharePremium 2021-05-31 11979084 frs-core:SharePremium 2022-05-31 11979084 frs-core:ShareCapital 2021-06-01 2022-05-31 11979084 frs-core:ShareCapital 2021-05-31 11979084 frs-core:ShareCapital 2022-05-31 11979084 frs-core:RetainedEarningsAccumulatedLosses 2021-06-01 2022-05-31 11979084 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-05-31 11979084 frs-core:RetainedEarningsAccumulatedLosses 2022-05-31 11979084 frs-core:RetainedEarningsAccumulatedLosses 2021-05-31 11979084 frs-core:RetainedEarningsAccumulatedLosses 2022-05-31 11979084 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-05-31 11979084 frs-countries:UnitedKingdom 2021-06-01 2022-05-31 11979084 frs-countries:Europe 2021-06-01 2022-05-31 11979084 frs-countries:NorthAmerica 2021-06-01 2022-05-31 11979084 frs-countries:SouthAmerica 2021-06-01 2022-05-31 11979084 frs-countries:Asia 2021-06-01 2022-05-31 11979084 frs-countries:RestWorldOutsideUK 2021-06-01 2022-05-31 11979084 frs-bus:HighestPaidDirector 2021-06-01 2022-05-31 11979084 frs-bus:PrivateLimitedCompanyLtd 2021-06-01 2022-05-31 11979084 frs-bus:CompanyLimitedByGuarantee 2021-06-01 2022-05-31 11979084 frs-bus:LimitedLiabilityPartnershipLLP 2021-06-01 2022-05-31 11979084 frs-bus:LimitedLiabilityPartnershipsSORP 2021-06-01 2022-05-31 11979084 frs-bus:FullAccounts 2021-06-01 2022-05-31 11979084 frs-bus:FilletedAccounts 2021-06-01 2022-05-31 11979084 frs-bus:AbridgedAccounts 2021-06-01 2022-05-31 11979084 frs-bus:FRS102 2021-06-01 2022-05-31 11979084 frs-bus:MediumEntities 2021-06-01 2022-05-31 11979084 frs-bus:SmallEntities 2021-06-01 2022-05-31 11979084 frs-bus:EntityHasNeverTraded 2021-06-01 2022-05-31 11979084 frs-bus:EntityNoLongerTradingButTradedInPast 2021-06-01 2022-05-31 11979084 frs-bus:Audited 2021-06-01 2022-05-31 11979084 frs-bus:AuditExempt-NoAccountantsReport 2021-06-01 2022-05-31 11979084 frs-bus:AuditExemptWithAccountantsReport 2021-06-01 2022-05-31 11979084 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-06-01 2022-05-31 11979084 frs-bus:LargeCompaniesRegimeForAccounts 2021-06-01 2022-05-31 11979084 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-06-01 2022-05-31 11979084 frs-bus:SmallCompaniesRegimeForAccounts 2021-06-01 2022-05-31 11979084 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-06-01 2022-05-31 11979084 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-06-01 2022-05-31 11979084 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-06-01 2022-05-31 11979084 frs-bus:OrdinaryShareClass1 2021-06-01 2022-05-31 11979084 frs-bus:OrdinaryShareClass1 2021-05-31 11979084 frs-bus:OrdinaryShareClass1 2022-05-31 11979084 frs-bus:OrdinaryShareClass2 2021-06-01 2022-05-31 11979084 frs-bus:OrdinaryShareClass2 2021-05-31 11979084 frs-bus:OrdinaryShareClass2 2022-05-31 11979084 frs-bus:OrdinaryShareClass3 2021-06-01 2022-05-31 11979084 frs-bus:OrdinaryShareClass3 2021-05-31 11979084 frs-bus:OrdinaryShareClass3 2022-05-31 11979084 frs-bus:OrdinaryShareClass4 2021-06-01 2022-05-31 11979084 frs-bus:OrdinaryShareClass4 2021-05-31 11979084 frs-bus:OrdinaryShareClass4 2022-05-31 11979084 frs-bus:OrdinaryShareClass5 2021-06-01 2022-05-31 11979084 frs-bus:OrdinaryShareClass5 2021-05-31 11979084 frs-bus:OrdinaryShareClass5 2022-05-31 11979084 frs-bus:PreferenceShareClass1 2021-06-01 2022-05-31 11979084 frs-bus:PreferenceShareClass1 2021-05-31 11979084 frs-bus:PreferenceShareClass1 2022-05-31 11979084 frs-bus:PreferenceShareClass2 2021-06-01 2022-05-31 11979084 frs-bus:PreferenceShareClass2 2021-05-31 11979084 frs-bus:PreferenceShareClass2 2022-05-31 11979084 frs-bus:PreferenceShareClass3 2021-06-01 2022-05-31 11979084 frs-bus:PreferenceShareClass3 2021-05-31 11979084 frs-bus:PreferenceShareClass3 2022-05-31 11979084 frs-bus:PreferenceShareClass4 2021-06-01 2022-05-31 11979084 frs-bus:PreferenceShareClass4 2021-05-31 11979084 frs-bus:PreferenceShareClass4 2022-05-31 11979084 frs-bus:PreferenceShareClass5 2021-06-01 2022-05-31 11979084 frs-bus:PreferenceShareClass5 2021-05-31 11979084 frs-bus:PreferenceShareClass5 2022-05-31 11979084 1 2021-06-01 2022-05-31 11979084 1 2022-05-31 11979084 1 2021-06-01 2022-05-31 11979084 frs-core:LeasedAssets 2021-06-01 2022-05-31 11979084 frs-core:OwnedAssets 2021-06-01 2022-05-31 11979084 frs-core:CurrencyRisk 2021-06-01 2022-05-31 11979084 frs-core:MarketRisk 2021-06-01 2022-05-31 11979084 frs-core:InterestRateRisk 2021-06-01 2022-05-31 11979084 frs-core:DeferredTaxation 2021-06-01 2022-05-31 11979084 frs-core:DeferredTaxation 2021-05-31 11979084 frs-core:DeferredTaxation 2022-05-31 11979084 frs-core:OtherProvisionsContingentLiabilities 2021-06-01 2022-05-31 11979084 frs-core:OtherProvisionsContingentLiabilities 2021-05-31 11979084 frs-core:OtherProvisionsContingentLiabilities 2022-05-31 11979084 frs-core:ProvisionsDeferredTax 2022-05-31 11979084 frs-core:OtherDeferredTax 2022-05-31 11979084 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-05-31 11979084 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-05-31 11979084 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-05-31 11979084 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-06-01 2022-05-31 11979084 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-05-31 11979084 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-05-31 11979084 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-06-01 2022-05-31 11979084 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-05-31 11979084 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-05-31 11979084 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-06-01 2022-05-31 11979084 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-05-31 11979084 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-05-31 11979084 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-05-31 11979084 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-05-31 11979084 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-05-31 11979084 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-05-31 11979084 frs-core:Share-basedPaymentsDeferredTax 2022-05-31 11979084 frs-core:TaxCreditsDeferredTax 2022-05-31 11979084 frs-core:CostValuation 2021-05-31 11979084 frs-core:AdditionsToInvestments 2022-05-31 11979084 frs-core:DisposalsRepaymentsInvestments 2022-05-31 11979084 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-05-31 11979084 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-05-31 11979084 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-05-31 11979084 frs-core:OtherIncreaseDecreaseInInvestments 2022-05-31 11979084 frs-core:CostValuation 2022-05-31 11979084 frs-core:ProvisionsForImpairmentInvestments 2021-05-31 11979084 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-05-31 11979084 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-05-31 11979084 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-05-31 11979084 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-05-31 11979084 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-05-31 11979084 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-05-31 11979084 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-05-31 11979084 frs-core:ProvisionsForImpairmentInvestments 2022-05-31 11979084 frs-core:ListedExchangeTraded 2022-05-31 11979084 frs-core:ListedExchangeTraded 2021-05-31 11979084 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-05-31 11979084 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-05-31 11979084 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-05-31 11979084 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-05-31 11979084 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-05-31 11979084 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-05-31 11979084 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-05-31 11979084 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-05-31 11979084 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-05-31 11979084 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-05-31 11979084 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-05-31 11979084 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-05-31 11979084 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-05-31 11979084 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-05-31 11979084 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-05-31 11979084 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-05-31 11979084 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-05-31 11979084 frs-core:UnlistedNon-exchangeTraded 2022-05-31 11979084 frs-core:UnlistedNon-exchangeTraded 2021-05-31 11979084 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-05-31 11979084 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 11979084 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 11979084 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 11979084 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 11979084 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 11979084 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 11979084 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-05-31 11979084 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-05-31 11979084 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 11979084 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 11979084 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 11979084 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 11979084 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-05-31 11979084 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 11979084 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 11979084 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 11979084 dpl-frs:CostSales 2021-06-01 2022-05-31 11979084 dpl-frs:CostSales 2021-05-31 11979084 dpl-frs:CostSales 2022-05-31 11979084 dpl-frs:DistributionCosts 2021-06-01 2022-05-31 11979084 dpl-frs:AdministrativeExpenses 2021-06-01 2022-05-31 11979084 frs-bus:Director1 2021-06-01 2022-05-31 11979084 frs-bus:Director1 2021-05-31 11979084 frs-bus:Director1 2022-05-31 11979084 frs-bus:Director2 2021-06-01 2022-05-31 11979084 frs-bus:Director2 2021-05-31 11979084 frs-bus:Director2 2022-05-31 11979084 frs-bus:Director3 2021-06-01 2022-05-31 11979084 frs-bus:Director3 2021-05-31 11979084 frs-bus:Director3 2022-05-31 11979084 1 2021-06-01 2022-05-31 11979084 frs-core:CurrentFinancialInstruments 1 2022-05-31 11979084 frs-core:Non-currentFinancialInstruments 1 2022-05-31 11979084 2 2021-06-01 2022-05-31 11979084 frs-core:CurrentFinancialInstruments 2 2022-05-31 11979084 frs-core:Non-currentFinancialInstruments 2 2022-05-31 11979084 3 2021-06-01 2022-05-31 11979084 frs-core:CurrentFinancialInstruments 3 2022-05-31 11979084 frs-core:Non-currentFinancialInstruments 3 2022-05-31 11979084 4 2021-06-01 2022-05-31 11979084 frs-core:CurrentFinancialInstruments 4 2022-05-31 11979084 frs-core:Non-currentFinancialInstruments 4 2022-05-31 11979084 5 2021-06-01 2022-05-31 11979084 frs-core:CurrentFinancialInstruments 5 2022-05-31 11979084 frs-core:Non-currentFinancialInstruments 5 2022-05-31 11979084 6 2021-06-01 2022-05-31 11979084 frs-core:CurrentFinancialInstruments 6 2022-05-31 11979084 frs-core:Non-currentFinancialInstruments 6 2022-05-31 11979084 7 2021-06-01 2022-05-31 11979084 frs-core:CurrentFinancialInstruments 7 2022-05-31 11979084 frs-core:Non-currentFinancialInstruments 7 2022-05-31 11979084 8 2021-06-01 2022-05-31 11979084 frs-core:CurrentFinancialInstruments 8 2022-05-31 11979084 frs-core:Non-currentFinancialInstruments 8 2022-05-31 11979084 9 2021-06-01 2022-05-31 11979084 frs-core:CurrentFinancialInstruments 9 2022-05-31 11979084 frs-core:Non-currentFinancialInstruments 9 2022-05-31 11979084 10 2021-06-01 2022-05-31 11979084 frs-core:CurrentFinancialInstruments 10 2022-05-31 11979084 frs-core:Non-currentFinancialInstruments 10 2022-05-31 11979084 11 2021-06-01 2022-05-31 11979084 frs-core:CurrentFinancialInstruments 11 2022-05-31 11979084 frs-core:Non-currentFinancialInstruments 11 2022-05-31 11979084 12 2021-06-01 2022-05-31 11979084 frs-core:CurrentFinancialInstruments 12 2022-05-31 11979084 frs-core:Non-currentFinancialInstruments 12 2022-05-31 11979084 13 2021-06-01 2022-05-31 11979084 frs-core:CurrentFinancialInstruments 13 2022-05-31 11979084 frs-core:Non-currentFinancialInstruments 13 2022-05-31 11979084 14 2021-06-01 2022-05-31 11979084 frs-core:CurrentFinancialInstruments 14 2022-05-31 11979084 frs-core:Non-currentFinancialInstruments 14 2022-05-31 11979084 15 2021-06-01 2022-05-31 11979084 frs-core:CurrentFinancialInstruments 15 2022-05-31 11979084 frs-core:Non-currentFinancialInstruments 15 2022-05-31 11979084 16 2021-06-01 2022-05-31 11979084 frs-core:CurrentFinancialInstruments 16 2022-05-31 11979084 frs-core:Non-currentFinancialInstruments 16 2022-05-31 11979084 17 2021-06-01 2022-05-31 11979084 frs-core:CurrentFinancialInstruments 17 2022-05-31 11979084 frs-core:Non-currentFinancialInstruments 17 2022-05-31 11979084 18 2021-06-01 2022-05-31 11979084 frs-core:CurrentFinancialInstruments 18 2022-05-31 11979084 frs-core:Non-currentFinancialInstruments 18 2022-05-31 11979084 19 2021-06-01 2022-05-31 11979084 frs-core:CurrentFinancialInstruments 19 2022-05-31 11979084 frs-core:Non-currentFinancialInstruments 19 2022-05-31 11979084 20 2021-06-01 2022-05-31 11979084 frs-core:CurrentFinancialInstruments 20 2022-05-31 11979084 frs-core:Non-currentFinancialInstruments 20 2022-05-31 11979084 dpl-frs:Item1 2021-06-01 2022-05-31 11979084 dpl-frs:Item1 2021-05-31 11979084 dpl-frs:Item1 2022-05-31 11979084 dpl-frs:CostSales dpl-frs:Item1 2021-06-01 2022-05-31 11979084 dpl-frs:CostSales dpl-frs:Item1 2021-05-31 11979084 dpl-frs:CostSales dpl-frs:Item1 2022-05-31 11979084 dpl-frs:DistributionCosts dpl-frs:Item1 2021-06-01 2022-05-31 11979084 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-06-01 2022-05-31 11979084 dpl-frs:Item2 2021-06-01 2022-05-31 11979084 dpl-frs:Item2 2021-05-31 11979084 dpl-frs:Item2 2022-05-31 11979084 dpl-frs:CostSales dpl-frs:Item2 2021-06-01 2022-05-31 11979084 dpl-frs:CostSales dpl-frs:Item2 2021-05-31 11979084 dpl-frs:CostSales dpl-frs:Item2 2022-05-31 11979084 dpl-frs:DistributionCosts dpl-frs:Item2 2021-06-01 2022-05-31 11979084 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-06-01 2022-05-31 11979084 dpl-frs:Item3 2021-06-01 2022-05-31 11979084 dpl-frs:Item3 2021-05-31 11979084 dpl-frs:Item3 2022-05-31 11979084 dpl-frs:CostSales dpl-frs:Item3 2021-06-01 2022-05-31 11979084 dpl-frs:CostSales dpl-frs:Item3 2021-05-31 11979084 dpl-frs:CostSales dpl-frs:Item3 2022-05-31 11979084 dpl-frs:DistributionCosts dpl-frs:Item3 2021-06-01 2022-05-31 11979084 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-06-01 2022-05-31 11979084 dpl-frs:Item4 2021-06-01 2022-05-31 11979084 dpl-frs:Item4 2021-05-31 11979084 dpl-frs:Item4 2022-05-31 11979084 dpl-frs:CostSales dpl-frs:Item4 2021-06-01 2022-05-31 11979084 dpl-frs:CostSales dpl-frs:Item4 2021-05-31 11979084 dpl-frs:CostSales dpl-frs:Item4 2022-05-31 11979084 dpl-frs:DistributionCosts dpl-frs:Item4 2021-06-01 2022-05-31 11979084 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-06-01 2022-05-31 11979084 dpl-frs:Item5 2021-06-01 2022-05-31 11979084 dpl-frs:Item5 2021-05-31 11979084 dpl-frs:Item5 2022-05-31 11979084 dpl-frs:CostSales dpl-frs:Item5 2021-06-01 2022-05-31 11979084 dpl-frs:CostSales dpl-frs:Item5 2021-05-31 11979084 dpl-frs:CostSales dpl-frs:Item5 2022-05-31 11979084 dpl-frs:DistributionCosts dpl-frs:Item5 2021-06-01 2022-05-31 11979084 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-06-01 2022-05-31 11979084 dpl-frs:Item6 2021-06-01 2022-05-31 11979084 dpl-frs:Item6 2021-05-31 11979084 dpl-frs:Item6 2022-05-31 11979084 dpl-frs:CostSales dpl-frs:Item6 2021-06-01 2022-05-31 11979084 dpl-frs:CostSales dpl-frs:Item6 2021-05-31 11979084 dpl-frs:CostSales dpl-frs:Item6 2022-05-31 11979084 dpl-frs:DistributionCosts dpl-frs:Item6 2021-06-01 2022-05-31 11979084 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-06-01 2022-05-31 11979084 dpl-frs:Item7 2021-06-01 2022-05-31 11979084 dpl-frs:Item7 2021-05-31 11979084 dpl-frs:Item7 2022-05-31 11979084 dpl-frs:CostSales dpl-frs:Item7 2021-06-01 2022-05-31 11979084 dpl-frs:CostSales dpl-frs:Item7 2021-05-31 11979084 dpl-frs:CostSales dpl-frs:Item7 2022-05-31 11979084 dpl-frs:DistributionCosts dpl-frs:Item7 2021-06-01 2022-05-31 11979084 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-06-01 2022-05-31 11979084 dpl-frs:Item8 2021-06-01 2022-05-31 11979084 dpl-frs:Item8 2021-05-31 11979084 dpl-frs:Item8 2022-05-31 11979084 dpl-frs:CostSales dpl-frs:Item8 2021-06-01 2022-05-31 11979084 dpl-frs:CostSales dpl-frs:Item8 2021-05-31 11979084 dpl-frs:CostSales dpl-frs:Item8 2022-05-31 11979084 dpl-frs:DistributionCosts dpl-frs:Item8 2021-06-01 2022-05-31 11979084 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-06-01 2022-05-31 11979084 dpl-frs:Item9 2021-06-01 2022-05-31 11979084 dpl-frs:Item9 2021-05-31 11979084 dpl-frs:Item9 2022-05-31 11979084 dpl-frs:CostSales dpl-frs:Item9 2021-06-01 2022-05-31 11979084 dpl-frs:CostSales dpl-frs:Item9 2021-05-31 11979084 dpl-frs:CostSales dpl-frs:Item9 2022-05-31 11979084 dpl-frs:DistributionCosts dpl-frs:Item9 2021-06-01 2022-05-31 11979084 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-06-01 2022-05-31 11979084 dpl-frs:Item10 2021-06-01 2022-05-31 11979084 dpl-frs:Item10 2021-05-31 11979084 dpl-frs:Item10 2022-05-31 11979084 dpl-frs:CostSales dpl-frs:Item10 2021-06-01 2022-05-31 11979084 dpl-frs:CostSales dpl-frs:Item10 2021-05-31 11979084 dpl-frs:CostSales dpl-frs:Item10 2022-05-31 11979084 dpl-frs:DistributionCosts dpl-frs:Item10 2021-06-01 2022-05-31 11979084 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-06-01 2022-05-31 11979084 dpl-frs:Item11 2021-06-01 2022-05-31 11979084 dpl-frs:Item11 2021-05-31 11979084 dpl-frs:Item11 2022-05-31 11979084 dpl-frs:CostSales dpl-frs:Item11 2021-06-01 2022-05-31 11979084 dpl-frs:CostSales dpl-frs:Item11 2021-05-31 11979084 dpl-frs:CostSales dpl-frs:Item11 2022-05-31 11979084 dpl-frs:DistributionCosts dpl-frs:Item11 2021-06-01 2022-05-31 11979084 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-06-01 2022-05-31 11979084 dpl-frs:Item12 2021-06-01 2022-05-31 11979084 dpl-frs:Item12 2021-05-31 11979084 dpl-frs:Item12 2022-05-31 11979084 dpl-frs:CostSales dpl-frs:Item12 2021-06-01 2022-05-31 11979084 dpl-frs:CostSales dpl-frs:Item12 2021-05-31 11979084 dpl-frs:CostSales dpl-frs:Item12 2022-05-31 11979084 dpl-frs:DistributionCosts dpl-frs:Item12 2021-06-01 2022-05-31 11979084 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-06-01 2022-05-31 11979084 1 2021-06-01 2022-05-31 11979084 frs-countries:EnglandWales 2021-06-01 2022-05-31
Registered number: 11979084
Welcome Cafe Ltd
Unaudited Financial Statements
For The Year Ended 31 May 2023
Richards Associates Limited
North Lodge
Hawkesyard
Rugeley
Staffordshire
WS15 1PS
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 11979084
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 2,333 4,333
Tangible Assets 5 7,874 13,050
10,207 17,383
CURRENT ASSETS
Stocks 6 3,260 3,260
Debtors 7 1,167 2,923
Cash at bank and in hand 25,751 6,957
30,178 13,140
Creditors: Amounts Falling Due Within One Year 8 (44,388 ) (19,466 )
NET CURRENT ASSETS (LIABILITIES) (14,210 ) (6,326 )
TOTAL ASSETS LESS CURRENT LIABILITIES (4,003 ) 11,057
Creditors: Amounts Falling Due After More Than One Year 9 (1,334 ) (9,334 )
NET (LIABILITIES)/ASSETS (5,337 ) 1,723
CAPITAL AND RESERVES
Called up share capital 10 3 3
Profit and Loss Account (5,340 ) 1,720
SHAREHOLDERS' FUNDS (5,337) 1,723
Page 1
Page 2
For the year ending 31 May 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Miss G Cleary
Director
19 February 2024
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Welcome Cafe Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11979084 . The registered office is 5 Market Street, Rugeley, WS15 2JH.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
At the time of approving the financial statements the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future.
The directors continue to adopt the going concern basis of accounting in preparing financial statements.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.4. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 5 years.
2.5. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 20% - on cost
Fixtures & Fittings 20% - on cost
2.6. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.7. Financial Instruments
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, and loans to related parties.
Page 3
Page 4
2.8. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 12 (2022: 11)
12 11
4. Intangible Assets
Goodwill
£
Cost
As at 1 June 2022 10,000
As at 31 May 2023 10,000
Amortisation
As at 1 June 2022 5,667
Provided during the period 2,000
As at 31 May 2023 7,667
Net Book Value
As at 31 May 2023 2,333
As at 1 June 2022 4,333
5. Tangible Assets
Plant & Machinery Fixtures & Fittings Total
£ £ £
Cost
As at 1 June 2022 4,439 22,000 26,439
As at 31 May 2023 4,439 22,000 26,439
...CONTINUED
Page 4
Page 5
Depreciation
As at 1 June 2022 922 12,467 13,389
Provided during the period 776 4,400 5,176
As at 31 May 2023 1,698 16,867 18,565
Net Book Value
As at 31 May 2023 2,741 5,133 7,874
As at 1 June 2022 3,517 9,533 13,050
6. Stocks
2023 2022
£ £
Stock 3,260 3,260
3,260 3,260
7. Debtors
2023 2022
£ £
Due within one year
Prepayments and accrued income 1,167 1,352
Directors' loan accounts - 1,571
1,167 2,923
8. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 5,674 6,135
Bank loans and overdrafts 8,000 8,000
Other taxes and social security - 28
VAT 24,463 4,803
Other creditors 38 -
Accruals and deferred income 630 500
Directors' loan accounts 5,583 -
44,388 19,466
9. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 1,334 9,334
1,334 9,334
Page 5
Page 6
10. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 3 3
11. Ultimate Controlling Party
The company is controlled by Mrs J Lee, Mrs S Lawton and Miss G Cleary, directors, by virtue of owning 100% of the ordinary issued share capital.
12. Going Concern
Total liabilities exceed total assets, however, the company is able to meet its liabilities as they fall due.
Page 6