Acorah Software Products - Accounts Production 14.3.260 false true 31 December 2021 21 December 2020 false 1 January 2022 31 December 2022 31 December 2022 13092259 Mr Daniel Lambert iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13092259 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-12-31 13092259 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-12-31 13092259 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-12-31 13092259 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-12-31 13092259 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-01-01 2022-12-31 13092259 frs-core:AllSubsidiaries 2022-01-01 2022-12-31 13092259 frs-core:KeyManagementPersonnel 2022-01-01 2022-12-31 13092259 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-01-01 2022-12-31 13092259 frs-core:OtherRelatedParties 2022-01-01 2022-12-31 13092259 2021-12-31 13092259 2022-12-31 13092259 2022-01-01 2022-12-31 13092259 frs-core:CurrentFinancialInstruments 2022-12-31 13092259 frs-core:CurrentFinancialInstruments 2022-01-01 2022-12-31 13092259 frs-core:Non-currentFinancialInstruments 2022-12-31 13092259 frs-core:Non-currentFinancialInstruments 2022-01-01 2022-12-31 13092259 frs-core:CurrentFinancialInstruments 2022-01-01 2022-12-31 13092259 frs-core:CurrentFinancialInstruments 2022-12-31 13092259 frs-core:AfterOneYear 2022-01-01 2022-12-31 13092259 frs-core:BetweenOneFiveYears 2022-01-01 2022-12-31 13092259 frs-core:BetweenOneFiveYears 2022-12-31 13092259 frs-core:ComputerEquipment 2022-12-31 13092259 frs-core:ComputerEquipment 2022-01-01 2022-12-31 13092259 frs-core:ComputerEquipment 2021-12-31 13092259 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-12-31 13092259 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-01-01 2022-12-31 13092259 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-12-31 13092259 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-12-31 13092259 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-01-01 2022-12-31 13092259 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-12-31 13092259 frs-core:FurnitureFittings 2022-12-31 13092259 frs-core:FurnitureFittings 2022-01-01 2022-12-31 13092259 frs-core:FurnitureFittings 2021-12-31 13092259 frs-core:NetGoodwill 2022-12-31 13092259 frs-core:NetGoodwill 2022-01-01 2022-12-31 13092259 frs-core:NetGoodwill 2021-12-31 13092259 frs-core:InvestmentPropertyIncludedWithinPPE 2022-12-31 13092259 frs-core:InvestmentPropertyIncludedWithinPPE 2022-01-01 2022-12-31 13092259 frs-core:InvestmentPropertyIncludedWithinPPE 2021-12-31 13092259 frs-core:LandBuildings 2022-12-31 13092259 frs-core:LandBuildings 2022-01-01 2022-12-31 13092259 frs-core:LandBuildings 2021-12-31 13092259 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-12-31 13092259 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-01-01 2022-12-31 13092259 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-12-31 13092259 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-12-31 13092259 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-01-01 2022-12-31 13092259 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-12-31 13092259 frs-core:MoreThanFiveYears 2022-01-01 2022-12-31 13092259 frs-core:MoreThanFiveYears 2022-12-31 13092259 frs-core:MotorVehicles 2022-12-31 13092259 frs-core:MotorVehicles 2022-01-01 2022-12-31 13092259 frs-core:MotorVehicles 2021-12-31 13092259 frs-core:OtherResidualIntangibleAssets 2022-12-31 13092259 frs-core:OtherResidualIntangibleAssets 2022-01-01 2022-12-31 13092259 frs-core:OtherResidualIntangibleAssets 2021-12-31 13092259 frs-core:PlantMachinery 2022-12-31 13092259 frs-core:PlantMachinery 2022-01-01 2022-12-31 13092259 frs-core:PlantMachinery 2021-12-31 13092259 frs-core:Secured 2022-12-31 13092259 frs-core:Unsecured 2022-12-31 13092259 frs-core:WithinOneYear 2022-01-01 2022-12-31 13092259 frs-core:WithinOneYear 2022-12-31 13092259 frs-core:CapitalRedemptionReserve 2022-01-01 2022-12-31 13092259 frs-core:CapitalRedemptionReserve 2021-12-31 13092259 frs-core:CapitalRedemptionReserve 2022-12-31 13092259 frs-core:OtherReservesSubtotal 2022-01-01 2022-12-31 13092259 frs-core:OtherReservesSubtotal 2021-12-31 13092259 frs-core:OtherReservesSubtotal 2022-12-31 13092259 frs-core:RevaluationReserve 2022-01-01 2022-12-31 13092259 frs-core:RevaluationReserve 2021-12-31 13092259 frs-core:RevaluationReserve 2022-12-31 13092259 frs-core:SharePremium 2022-01-01 2022-12-31 13092259 frs-core:SharePremium 2021-12-31 13092259 frs-core:SharePremium 2022-12-31 13092259 frs-core:ShareCapital 2022-01-01 2022-12-31 13092259 frs-core:ShareCapital 2021-12-31 13092259 frs-core:ShareCapital 2022-12-31 13092259 frs-core:RetainedEarningsAccumulatedLosses 2022-01-01 2022-12-31 13092259 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-12-31 13092259 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31 13092259 frs-core:RetainedEarningsAccumulatedLosses 2021-12-31 13092259 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31 13092259 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-12-31 13092259 frs-countries:UnitedKingdom 2022-01-01 2022-12-31 13092259 frs-countries:Europe 2022-01-01 2022-12-31 13092259 frs-countries:NorthAmerica 2022-01-01 2022-12-31 13092259 frs-countries:SouthAmerica 2022-01-01 2022-12-31 13092259 frs-countries:Asia 2022-01-01 2022-12-31 13092259 frs-countries:RestWorldOutsideUK 2022-01-01 2022-12-31 13092259 frs-bus:HighestPaidDirector 2022-01-01 2022-12-31 13092259 frs-bus:PrivateLimitedCompanyLtd 2022-01-01 2022-12-31 13092259 frs-bus:CompanyLimitedByGuarantee 2022-01-01 2022-12-31 13092259 frs-bus:LimitedLiabilityPartnershipLLP 2022-01-01 2022-12-31 13092259 frs-bus:LimitedLiabilityPartnershipsSORP 2022-01-01 2022-12-31 13092259 frs-bus:FullAccounts 2022-01-01 2022-12-31 13092259 frs-bus:FilletedAccounts 2022-01-01 2022-12-31 13092259 frs-bus:AbridgedAccounts 2022-01-01 2022-12-31 13092259 frs-bus:FRS102 2022-01-01 2022-12-31 13092259 frs-bus:MediumEntities 2022-01-01 2022-12-31 13092259 frs-bus:SmallEntities 2022-01-01 2022-12-31 13092259 frs-bus:EntityHasNeverTraded 2022-01-01 2022-12-31 13092259 frs-bus:EntityNoLongerTradingButTradedInPast 2022-01-01 2022-12-31 13092259 frs-bus:Audited 2022-01-01 2022-12-31 13092259 frs-bus:AuditExempt-NoAccountantsReport 2022-01-01 2022-12-31 13092259 frs-bus:AuditExemptWithAccountantsReport 2022-01-01 2022-12-31 13092259 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-01-01 2022-12-31 13092259 frs-bus:LargeCompaniesRegimeForAccounts 2022-01-01 2022-12-31 13092259 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-01-01 2022-12-31 13092259 frs-bus:SmallCompaniesRegimeForAccounts 2022-01-01 2022-12-31 13092259 frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-01-01 2022-12-31 13092259 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-01-01 2022-12-31 13092259 frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-01-01 2022-12-31 13092259 frs-bus:OrdinaryShareClass1 2022-01-01 2022-12-31 13092259 frs-bus:OrdinaryShareClass1 2021-12-31 13092259 frs-bus:OrdinaryShareClass1 2022-12-31 13092259 frs-bus:OrdinaryShareClass2 2022-01-01 2022-12-31 13092259 frs-bus:OrdinaryShareClass2 2021-12-31 13092259 frs-bus:OrdinaryShareClass2 2022-12-31 13092259 frs-bus:OrdinaryShareClass3 2022-01-01 2022-12-31 13092259 frs-bus:OrdinaryShareClass3 2021-12-31 13092259 frs-bus:OrdinaryShareClass3 2022-12-31 13092259 frs-bus:OrdinaryShareClass4 2022-01-01 2022-12-31 13092259 frs-bus:OrdinaryShareClass4 2021-12-31 13092259 frs-bus:OrdinaryShareClass4 2022-12-31 13092259 frs-bus:OrdinaryShareClass5 2022-01-01 2022-12-31 13092259 frs-bus:OrdinaryShareClass5 2021-12-31 13092259 frs-bus:OrdinaryShareClass5 2022-12-31 13092259 frs-bus:PreferenceShareClass1 2022-01-01 2022-12-31 13092259 frs-bus:PreferenceShareClass1 2021-12-31 13092259 frs-bus:PreferenceShareClass1 2022-12-31 13092259 frs-bus:PreferenceShareClass2 2022-01-01 2022-12-31 13092259 frs-bus:PreferenceShareClass2 2021-12-31 13092259 frs-bus:PreferenceShareClass2 2022-12-31 13092259 frs-bus:PreferenceShareClass3 2022-01-01 2022-12-31 13092259 frs-bus:PreferenceShareClass3 2021-12-31 13092259 frs-bus:PreferenceShareClass3 2022-12-31 13092259 frs-bus:PreferenceShareClass4 2022-01-01 2022-12-31 13092259 frs-bus:PreferenceShareClass4 2021-12-31 13092259 frs-bus:PreferenceShareClass4 2022-12-31 13092259 frs-bus:PreferenceShareClass5 2022-01-01 2022-12-31 13092259 frs-bus:PreferenceShareClass5 2021-12-31 13092259 frs-bus:PreferenceShareClass5 2022-12-31 13092259 1 2022-01-01 2022-12-31 13092259 1 2022-12-31 13092259 1 2022-01-01 2022-12-31 13092259 frs-core:LeasedAssets 2022-01-01 2022-12-31 13092259 frs-core:OwnedAssets 2022-01-01 2022-12-31 13092259 frs-core:CurrencyRisk 2022-01-01 2022-12-31 13092259 frs-core:MarketRisk 2022-01-01 2022-12-31 13092259 frs-core:InterestRateRisk 2022-01-01 2022-12-31 13092259 frs-core:DeferredTaxation 2022-01-01 2022-12-31 13092259 frs-core:DeferredTaxation 2021-12-31 13092259 frs-core:DeferredTaxation 2022-12-31 13092259 frs-core:OtherProvisionsContingentLiabilities 2022-01-01 2022-12-31 13092259 frs-core:OtherProvisionsContingentLiabilities 2021-12-31 13092259 frs-core:OtherProvisionsContingentLiabilities 2022-12-31 13092259 frs-core:ProvisionsDeferredTax 2022-12-31 13092259 frs-core:OtherDeferredTax 2022-12-31 13092259 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-12-31 13092259 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-12-31 13092259 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-12-31 13092259 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-01-01 2022-12-31 13092259 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-12-31 13092259 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-12-31 13092259 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-01-01 2022-12-31 13092259 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-12-31 13092259 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-12-31 13092259 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-01-01 2022-12-31 13092259 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-12-31 13092259 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-12-31 13092259 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-12-31 13092259 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-12-31 13092259 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-12-31 13092259 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-12-31 13092259 frs-core:Share-basedPaymentsDeferredTax 2022-12-31 13092259 frs-core:TaxCreditsDeferredTax 2022-12-31 13092259 frs-core:CostValuation 2021-12-31 13092259 frs-core:AdditionsToInvestments 2022-12-31 13092259 frs-core:DisposalsRepaymentsInvestments 2022-12-31 13092259 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-12-31 13092259 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-12-31 13092259 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-12-31 13092259 frs-core:OtherIncreaseDecreaseInInvestments 2022-12-31 13092259 frs-core:CostValuation 2022-12-31 13092259 frs-core:ProvisionsForImpairmentInvestments 2021-12-31 13092259 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-12-31 13092259 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-12-31 13092259 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-12-31 13092259 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-12-31 13092259 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-12-31 13092259 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-12-31 13092259 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-12-31 13092259 frs-core:ProvisionsForImpairmentInvestments 2022-12-31 13092259 frs-core:ListedExchangeTraded 2022-12-31 13092259 frs-core:ListedExchangeTraded 2021-12-31 13092259 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-12-31 13092259 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-12-31 13092259 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-12-31 13092259 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-12-31 13092259 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-12-31 13092259 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-12-31 13092259 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-12-31 13092259 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-12-31 13092259 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 13092259 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 13092259 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 13092259 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 13092259 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 13092259 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-12-31 13092259 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 13092259 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 13092259 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 13092259 frs-core:UnlistedNon-exchangeTraded 2022-12-31 13092259 frs-core:UnlistedNon-exchangeTraded 2021-12-31 13092259 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-12-31 13092259 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 13092259 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 13092259 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 13092259 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 13092259 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 13092259 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 13092259 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-12-31 13092259 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 13092259 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 13092259 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 13092259 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 13092259 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 13092259 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-12-31 13092259 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 13092259 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 13092259 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 13092259 dpl-frs:CostSales 2022-01-01 2022-12-31 13092259 dpl-frs:CostSales 2021-12-31 13092259 dpl-frs:CostSales 2022-12-31 13092259 dpl-frs:DistributionCosts 2022-01-01 2022-12-31 13092259 dpl-frs:AdministrativeExpenses 2022-01-01 2022-12-31 13092259 frs-bus:Director1 2022-01-01 2022-12-31 13092259 frs-bus:Director1 2021-12-31 13092259 frs-bus:Director1 2022-12-31 13092259 1 2022-01-01 2022-12-31 13092259 frs-core:CurrentFinancialInstruments 1 2022-12-31 13092259 frs-core:Non-currentFinancialInstruments 1 2022-12-31 13092259 2 2022-01-01 2022-12-31 13092259 frs-core:CurrentFinancialInstruments 2 2022-12-31 13092259 frs-core:Non-currentFinancialInstruments 2 2022-12-31 13092259 3 2022-01-01 2022-12-31 13092259 frs-core:CurrentFinancialInstruments 3 2022-12-31 13092259 frs-core:Non-currentFinancialInstruments 3 2022-12-31 13092259 4 2022-01-01 2022-12-31 13092259 frs-core:CurrentFinancialInstruments 4 2022-12-31 13092259 frs-core:Non-currentFinancialInstruments 4 2022-12-31 13092259 5 2022-01-01 2022-12-31 13092259 frs-core:CurrentFinancialInstruments 5 2022-12-31 13092259 frs-core:Non-currentFinancialInstruments 5 2022-12-31 13092259 6 2022-01-01 2022-12-31 13092259 frs-core:CurrentFinancialInstruments 6 2022-12-31 13092259 frs-core:Non-currentFinancialInstruments 6 2022-12-31 13092259 7 2022-01-01 2022-12-31 13092259 frs-core:CurrentFinancialInstruments 7 2022-12-31 13092259 frs-core:Non-currentFinancialInstruments 7 2022-12-31 13092259 8 2022-01-01 2022-12-31 13092259 frs-core:CurrentFinancialInstruments 8 2022-12-31 13092259 frs-core:Non-currentFinancialInstruments 8 2022-12-31 13092259 9 2022-01-01 2022-12-31 13092259 frs-core:CurrentFinancialInstruments 9 2022-12-31 13092259 frs-core:Non-currentFinancialInstruments 9 2022-12-31 13092259 10 2022-01-01 2022-12-31 13092259 frs-core:CurrentFinancialInstruments 10 2022-12-31 13092259 frs-core:Non-currentFinancialInstruments 10 2022-12-31 13092259 11 2022-01-01 2022-12-31 13092259 frs-core:CurrentFinancialInstruments 11 2022-12-31 13092259 frs-core:Non-currentFinancialInstruments 11 2022-12-31 13092259 12 2022-01-01 2022-12-31 13092259 frs-core:CurrentFinancialInstruments 12 2022-12-31 13092259 frs-core:Non-currentFinancialInstruments 12 2022-12-31 13092259 13 2022-01-01 2022-12-31 13092259 frs-core:CurrentFinancialInstruments 13 2022-12-31 13092259 frs-core:Non-currentFinancialInstruments 13 2022-12-31 13092259 14 2022-01-01 2022-12-31 13092259 frs-core:CurrentFinancialInstruments 14 2022-12-31 13092259 frs-core:Non-currentFinancialInstruments 14 2022-12-31 13092259 15 2022-01-01 2022-12-31 13092259 frs-core:CurrentFinancialInstruments 15 2022-12-31 13092259 frs-core:Non-currentFinancialInstruments 15 2022-12-31 13092259 16 2022-01-01 2022-12-31 13092259 frs-core:CurrentFinancialInstruments 16 2022-12-31 13092259 frs-core:Non-currentFinancialInstruments 16 2022-12-31 13092259 17 2022-01-01 2022-12-31 13092259 frs-core:CurrentFinancialInstruments 17 2022-12-31 13092259 frs-core:Non-currentFinancialInstruments 17 2022-12-31 13092259 18 2022-01-01 2022-12-31 13092259 frs-core:CurrentFinancialInstruments 18 2022-12-31 13092259 frs-core:Non-currentFinancialInstruments 18 2022-12-31 13092259 19 2022-01-01 2022-12-31 13092259 frs-core:CurrentFinancialInstruments 19 2022-12-31 13092259 frs-core:Non-currentFinancialInstruments 19 2022-12-31 13092259 20 2022-01-01 2022-12-31 13092259 frs-core:CurrentFinancialInstruments 20 2022-12-31 13092259 frs-core:Non-currentFinancialInstruments 20 2022-12-31 13092259 dpl-frs:Item1 2022-01-01 2022-12-31 13092259 dpl-frs:Item1 2021-12-31 13092259 dpl-frs:Item1 2022-12-31 13092259 dpl-frs:CostSales dpl-frs:Item1 2022-01-01 2022-12-31 13092259 dpl-frs:CostSales dpl-frs:Item1 2021-12-31 13092259 dpl-frs:CostSales dpl-frs:Item1 2022-12-31 13092259 dpl-frs:DistributionCosts dpl-frs:Item1 2022-01-01 2022-12-31 13092259 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-01-01 2022-12-31 13092259 dpl-frs:Item2 2022-01-01 2022-12-31 13092259 dpl-frs:Item2 2021-12-31 13092259 dpl-frs:Item2 2022-12-31 13092259 dpl-frs:CostSales dpl-frs:Item2 2022-01-01 2022-12-31 13092259 dpl-frs:CostSales dpl-frs:Item2 2021-12-31 13092259 dpl-frs:CostSales dpl-frs:Item2 2022-12-31 13092259 dpl-frs:DistributionCosts dpl-frs:Item2 2022-01-01 2022-12-31 13092259 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-01-01 2022-12-31 13092259 dpl-frs:Item3 2022-01-01 2022-12-31 13092259 dpl-frs:Item3 2021-12-31 13092259 dpl-frs:Item3 2022-12-31 13092259 dpl-frs:CostSales dpl-frs:Item3 2022-01-01 2022-12-31 13092259 dpl-frs:CostSales dpl-frs:Item3 2021-12-31 13092259 dpl-frs:CostSales dpl-frs:Item3 2022-12-31 13092259 dpl-frs:DistributionCosts dpl-frs:Item3 2022-01-01 2022-12-31 13092259 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-01-01 2022-12-31 13092259 dpl-frs:Item4 2022-01-01 2022-12-31 13092259 dpl-frs:Item4 2021-12-31 13092259 dpl-frs:Item4 2022-12-31 13092259 dpl-frs:CostSales dpl-frs:Item4 2022-01-01 2022-12-31 13092259 dpl-frs:CostSales dpl-frs:Item4 2021-12-31 13092259 dpl-frs:CostSales dpl-frs:Item4 2022-12-31 13092259 dpl-frs:DistributionCosts dpl-frs:Item4 2022-01-01 2022-12-31 13092259 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-01-01 2022-12-31 13092259 dpl-frs:Item5 2022-01-01 2022-12-31 13092259 dpl-frs:Item5 2021-12-31 13092259 dpl-frs:Item5 2022-12-31 13092259 dpl-frs:CostSales dpl-frs:Item5 2022-01-01 2022-12-31 13092259 dpl-frs:CostSales dpl-frs:Item5 2021-12-31 13092259 dpl-frs:CostSales dpl-frs:Item5 2022-12-31 13092259 dpl-frs:DistributionCosts dpl-frs:Item5 2022-01-01 2022-12-31 13092259 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-01-01 2022-12-31 13092259 dpl-frs:Item6 2022-01-01 2022-12-31 13092259 dpl-frs:Item6 2021-12-31 13092259 dpl-frs:Item6 2022-12-31 13092259 dpl-frs:CostSales dpl-frs:Item6 2022-01-01 2022-12-31 13092259 dpl-frs:CostSales dpl-frs:Item6 2021-12-31 13092259 dpl-frs:CostSales dpl-frs:Item6 2022-12-31 13092259 dpl-frs:DistributionCosts dpl-frs:Item6 2022-01-01 2022-12-31 13092259 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-01-01 2022-12-31 13092259 dpl-frs:Item7 2022-01-01 2022-12-31 13092259 dpl-frs:Item7 2021-12-31 13092259 dpl-frs:Item7 2022-12-31 13092259 dpl-frs:CostSales dpl-frs:Item7 2022-01-01 2022-12-31 13092259 dpl-frs:CostSales dpl-frs:Item7 2021-12-31 13092259 dpl-frs:CostSales dpl-frs:Item7 2022-12-31 13092259 dpl-frs:DistributionCosts dpl-frs:Item7 2022-01-01 2022-12-31 13092259 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-01-01 2022-12-31 13092259 dpl-frs:Item8 2022-01-01 2022-12-31 13092259 dpl-frs:Item8 2021-12-31 13092259 dpl-frs:Item8 2022-12-31 13092259 dpl-frs:CostSales dpl-frs:Item8 2022-01-01 2022-12-31 13092259 dpl-frs:CostSales dpl-frs:Item8 2021-12-31 13092259 dpl-frs:CostSales dpl-frs:Item8 2022-12-31 13092259 dpl-frs:DistributionCosts dpl-frs:Item8 2022-01-01 2022-12-31 13092259 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-01-01 2022-12-31 13092259 dpl-frs:Item9 2022-01-01 2022-12-31 13092259 dpl-frs:Item9 2021-12-31 13092259 dpl-frs:Item9 2022-12-31 13092259 dpl-frs:CostSales dpl-frs:Item9 2022-01-01 2022-12-31 13092259 dpl-frs:CostSales dpl-frs:Item9 2021-12-31 13092259 dpl-frs:CostSales dpl-frs:Item9 2022-12-31 13092259 dpl-frs:DistributionCosts dpl-frs:Item9 2022-01-01 2022-12-31 13092259 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-01-01 2022-12-31 13092259 dpl-frs:Item10 2022-01-01 2022-12-31 13092259 dpl-frs:Item10 2021-12-31 13092259 dpl-frs:Item10 2022-12-31 13092259 dpl-frs:CostSales dpl-frs:Item10 2022-01-01 2022-12-31 13092259 dpl-frs:CostSales dpl-frs:Item10 2021-12-31 13092259 dpl-frs:CostSales dpl-frs:Item10 2022-12-31 13092259 dpl-frs:DistributionCosts dpl-frs:Item10 2022-01-01 2022-12-31 13092259 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-01-01 2022-12-31 13092259 dpl-frs:Item11 2022-01-01 2022-12-31 13092259 dpl-frs:Item11 2021-12-31 13092259 dpl-frs:Item11 2022-12-31 13092259 dpl-frs:CostSales dpl-frs:Item11 2022-01-01 2022-12-31 13092259 dpl-frs:CostSales dpl-frs:Item11 2021-12-31 13092259 dpl-frs:CostSales dpl-frs:Item11 2022-12-31 13092259 dpl-frs:DistributionCosts dpl-frs:Item11 2022-01-01 2022-12-31 13092259 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-01-01 2022-12-31 13092259 dpl-frs:Item12 2022-01-01 2022-12-31 13092259 dpl-frs:Item12 2021-12-31 13092259 dpl-frs:Item12 2022-12-31 13092259 dpl-frs:CostSales dpl-frs:Item12 2022-01-01 2022-12-31 13092259 dpl-frs:CostSales dpl-frs:Item12 2021-12-31 13092259 dpl-frs:CostSales dpl-frs:Item12 2022-12-31 13092259 dpl-frs:DistributionCosts dpl-frs:Item12 2022-01-01 2022-12-31 13092259 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-01-01 2022-12-31 13092259 1 2022-01-01 2022-12-31 13092259 frs-countries:EnglandWales 2022-01-01 2022-12-31 13092259 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2020-12-20 13092259 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-12-31 13092259 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2021-12-31 13092259 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2021-12-31 13092259 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2020-12-21 2021-12-31 13092259 frs-core:AllSubsidiaries 2020-12-21 2021-12-31 13092259 frs-core:KeyManagementPersonnel 2020-12-21 2021-12-31 13092259 frs-core:EntitiesControlledByKeyManagementPersonnel 2020-12-21 2021-12-31 13092259 frs-core:OtherRelatedParties 2020-12-21 2021-12-31 13092259 2020-12-20 13092259 2021-12-31 13092259 2020-12-21 2021-12-31 13092259 frs-core:CurrentFinancialInstruments 2021-12-31 13092259 frs-core:CurrentFinancialInstruments 2020-12-21 2021-12-31 13092259 frs-core:Non-currentFinancialInstruments 2021-12-31 13092259 frs-core:Non-currentFinancialInstruments 2020-12-21 2021-12-31 13092259 frs-core:CurrentFinancialInstruments 2020-12-21 2021-12-31 13092259 frs-core:CurrentFinancialInstruments 2021-12-31 13092259 frs-core:AfterOneYear 2020-12-21 2021-12-31 13092259 frs-core:BetweenOneFiveYears 2020-12-21 2021-12-31 13092259 frs-core:BetweenOneFiveYears 2021-12-31 13092259 frs-core:ComputerEquipment 2021-12-31 13092259 frs-core:ComputerEquipment 2020-12-21 2021-12-31 13092259 frs-core:ComputerEquipment 2020-12-20 13092259 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-12-31 13092259 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2020-12-21 2021-12-31 13092259 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2020-12-20 13092259 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-12-31 13092259 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2020-12-21 2021-12-31 13092259 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2020-12-20 13092259 frs-core:FurnitureFittings 2021-12-31 13092259 frs-core:FurnitureFittings 2020-12-21 2021-12-31 13092259 frs-core:FurnitureFittings 2020-12-20 13092259 frs-core:NetGoodwill 2021-12-31 13092259 frs-core:NetGoodwill 2020-12-21 2021-12-31 13092259 frs-core:NetGoodwill 2020-12-20 13092259 frs-core:InvestmentPropertyIncludedWithinPPE 2021-12-31 13092259 frs-core:InvestmentPropertyIncludedWithinPPE 2020-12-21 2021-12-31 13092259 frs-core:InvestmentPropertyIncludedWithinPPE 2020-12-20 13092259 frs-core:LandBuildings 2021-12-31 13092259 frs-core:LandBuildings 2020-12-21 2021-12-31 13092259 frs-core:LandBuildings 2020-12-20 13092259 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-12-31 13092259 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2020-12-21 2021-12-31 13092259 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2020-12-20 13092259 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-12-31 13092259 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2020-12-21 2021-12-31 13092259 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2020-12-20 13092259 frs-core:MoreThanFiveYears 2020-12-21 2021-12-31 13092259 frs-core:MoreThanFiveYears 2021-12-31 13092259 frs-core:MotorVehicles 2021-12-31 13092259 frs-core:MotorVehicles 2020-12-21 2021-12-31 13092259 frs-core:MotorVehicles 2020-12-20 13092259 frs-core:OtherResidualIntangibleAssets 2021-12-31 13092259 frs-core:OtherResidualIntangibleAssets 2020-12-21 2021-12-31 13092259 frs-core:OtherResidualIntangibleAssets 2020-12-20 13092259 frs-core:PlantMachinery 2021-12-31 13092259 frs-core:PlantMachinery 2020-12-21 2021-12-31 13092259 frs-core:PlantMachinery 2020-12-20 13092259 frs-core:Secured 2021-12-31 13092259 frs-core:Unsecured 2021-12-31 13092259 frs-core:WithinOneYear 2020-12-21 2021-12-31 13092259 frs-core:WithinOneYear 2021-12-31 13092259 frs-core:CapitalRedemptionReserve 2020-12-21 2021-12-31 13092259 frs-core:CapitalRedemptionReserve 2020-12-20 13092259 frs-core:CapitalRedemptionReserve 2021-12-31 13092259 frs-core:OtherReservesSubtotal 2020-12-21 2021-12-31 13092259 frs-core:OtherReservesSubtotal 2020-12-20 13092259 frs-core:OtherReservesSubtotal 2021-12-31 13092259 frs-core:RevaluationReserve 2020-12-21 2021-12-31 13092259 frs-core:RevaluationReserve 2020-12-20 13092259 frs-core:RevaluationReserve 2021-12-31 13092259 frs-core:SharePremium 2020-12-21 2021-12-31 13092259 frs-core:SharePremium 2020-12-20 13092259 frs-core:SharePremium 2021-12-31 13092259 frs-core:ShareCapital 2020-12-21 2021-12-31 13092259 frs-core:ShareCapital 2020-12-20 13092259 frs-core:ShareCapital 2021-12-31 13092259 frs-core:RetainedEarningsAccumulatedLosses 2020-12-21 2021-12-31 13092259 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2020-12-20 13092259 frs-core:RetainedEarningsAccumulatedLosses 2021-12-31 13092259 frs-core:RetainedEarningsAccumulatedLosses 2020-12-20 13092259 frs-core:RetainedEarningsAccumulatedLosses 2021-12-31 13092259 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2020-12-20 13092259 frs-countries:UnitedKingdom 2020-12-21 2021-12-31 13092259 frs-countries:Europe 2020-12-21 2021-12-31 13092259 frs-countries:NorthAmerica 2020-12-21 2021-12-31 13092259 frs-countries:SouthAmerica 2020-12-21 2021-12-31 13092259 frs-countries:Asia 2020-12-21 2021-12-31 13092259 frs-countries:RestWorldOutsideUK 2020-12-21 2021-12-31 13092259 frs-bus:HighestPaidDirector 2020-12-21 2021-12-31 13092259 frs-bus:PrivateLimitedCompanyLtd 2020-12-21 2021-12-31 13092259 frs-bus:CompanyLimitedByGuarantee 2020-12-21 2021-12-31 13092259 frs-bus:LimitedLiabilityPartnershipLLP 2020-12-21 2021-12-31 13092259 frs-bus:LimitedLiabilityPartnershipsSORP 2020-12-21 2021-12-31 13092259 frs-bus:FullAccounts 2020-12-21 2021-12-31 13092259 frs-bus:FilletedAccounts 2020-12-21 2021-12-31 13092259 frs-bus:AbridgedAccounts 2020-12-21 2021-12-31 13092259 frs-bus:FRS102 2020-12-21 2021-12-31 13092259 frs-bus:MediumEntities 2020-12-21 2021-12-31 13092259 frs-bus:SmallEntities 2020-12-21 2021-12-31 13092259 frs-bus:EntityHasNeverTraded 2020-12-21 2021-12-31 13092259 frs-bus:EntityNoLongerTradingButTradedInPast 2020-12-21 2021-12-31 13092259 frs-bus:Audited 2020-12-21 2021-12-31 13092259 frs-bus:AuditExempt-NoAccountantsReport 2020-12-21 2021-12-31 13092259 frs-bus:AuditExemptWithAccountantsReport 2020-12-21 2021-12-31 13092259 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2020-12-21 2021-12-31 13092259 frs-bus:LargeCompaniesRegimeForAccounts 2020-12-21 2021-12-31 13092259 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2020-12-21 2021-12-31 13092259 frs-bus:SmallCompaniesRegimeForAccounts 2020-12-21 2021-12-31 13092259 frs-bus:LargeCompaniesRegimeForDirectorsReport 2020-12-21 2021-12-31 13092259 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2020-12-21 2021-12-31 13092259 frs-bus:SmallCompaniesRegimeForDirectorsReport 2020-12-21 2021-12-31 13092259 frs-bus:OrdinaryShareClass1 2020-12-21 2021-12-31 13092259 frs-bus:OrdinaryShareClass1 2020-12-20 13092259 frs-bus:OrdinaryShareClass1 2021-12-31 13092259 frs-bus:OrdinaryShareClass2 2020-12-21 2021-12-31 13092259 frs-bus:OrdinaryShareClass2 2020-12-20 13092259 frs-bus:OrdinaryShareClass2 2021-12-31 13092259 frs-bus:OrdinaryShareClass3 2020-12-21 2021-12-31 13092259 frs-bus:OrdinaryShareClass3 2020-12-20 13092259 frs-bus:OrdinaryShareClass3 2021-12-31 13092259 frs-bus:OrdinaryShareClass4 2020-12-21 2021-12-31 13092259 frs-bus:OrdinaryShareClass4 2020-12-20 13092259 frs-bus:OrdinaryShareClass4 2021-12-31 13092259 frs-bus:OrdinaryShareClass5 2020-12-21 2021-12-31 13092259 frs-bus:OrdinaryShareClass5 2020-12-20 13092259 frs-bus:OrdinaryShareClass5 2021-12-31 13092259 frs-bus:PreferenceShareClass1 2020-12-21 2021-12-31 13092259 frs-bus:PreferenceShareClass1 2020-12-20 13092259 frs-bus:PreferenceShareClass1 2021-12-31 13092259 frs-bus:PreferenceShareClass2 2020-12-21 2021-12-31 13092259 frs-bus:PreferenceShareClass2 2020-12-20 13092259 frs-bus:PreferenceShareClass2 2021-12-31 13092259 frs-bus:PreferenceShareClass3 2020-12-21 2021-12-31 13092259 frs-bus:PreferenceShareClass3 2020-12-20 13092259 frs-bus:PreferenceShareClass3 2021-12-31 13092259 frs-bus:PreferenceShareClass4 2020-12-21 2021-12-31 13092259 frs-bus:PreferenceShareClass4 2020-12-20 13092259 frs-bus:PreferenceShareClass4 2021-12-31 13092259 frs-bus:PreferenceShareClass5 2020-12-21 2021-12-31 13092259 frs-bus:PreferenceShareClass5 2020-12-20 13092259 frs-bus:PreferenceShareClass5 2021-12-31 13092259 1 2020-12-21 2021-12-31 13092259 1 2021-12-31 13092259 1 2020-12-21 2021-12-31 13092259 frs-core:LeasedAssets 2020-12-21 2021-12-31 13092259 frs-core:OwnedAssets 2020-12-21 2021-12-31 13092259 frs-core:CurrencyRisk 2020-12-21 2021-12-31 13092259 frs-core:MarketRisk 2020-12-21 2021-12-31 13092259 frs-core:InterestRateRisk 2020-12-21 2021-12-31 13092259 frs-core:DeferredTaxation 2020-12-21 2021-12-31 13092259 frs-core:DeferredTaxation 2020-12-20 13092259 frs-core:DeferredTaxation 2021-12-31 13092259 frs-core:OtherProvisionsContingentLiabilities 2020-12-21 2021-12-31 13092259 frs-core:OtherProvisionsContingentLiabilities 2020-12-20 13092259 frs-core:OtherProvisionsContingentLiabilities 2021-12-31 13092259 frs-core:ProvisionsDeferredTax 2021-12-31 13092259 frs-core:OtherDeferredTax 2021-12-31 13092259 frs-core:AcceleratedTaxDepreciationDeferredTax 2021-12-31 13092259 frs-core:TaxLossesCarry-forwardsDeferredTax 2021-12-31 13092259 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2021-12-31 13092259 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2020-12-21 2021-12-31 13092259 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2020-12-20 13092259 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-12-31 13092259 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2020-12-21 2021-12-31 13092259 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2020-12-20 13092259 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-12-31 13092259 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2020-12-21 2021-12-31 13092259 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2020-12-20 13092259 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-12-31 13092259 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2021-12-31 13092259 frs-core:RevaluationInvestmentPropertyDeferredTax 2021-12-31 13092259 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2021-12-31 13092259 frs-core:OtherPost-employmentBenefitsDeferredTax 2021-12-31 13092259 frs-core:Share-basedPaymentsDeferredTax 2021-12-31 13092259 frs-core:TaxCreditsDeferredTax 2021-12-31 13092259 frs-core:CostValuation 2020-12-20 13092259 frs-core:AdditionsToInvestments 2021-12-31 13092259 frs-core:DisposalsRepaymentsInvestments 2021-12-31 13092259 frs-core:RevaluationsIncreaseDecreaseInInvestments 2021-12-31 13092259 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2021-12-31 13092259 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2021-12-31 13092259 frs-core:OtherIncreaseDecreaseInInvestments 2021-12-31 13092259 frs-core:CostValuation 2021-12-31 13092259 frs-core:ProvisionsForImpairmentInvestments 2020-12-20 13092259 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2021-12-31 13092259 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2021-12-31 13092259 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2021-12-31 13092259 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2021-12-31 13092259 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2021-12-31 13092259 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2021-12-31 13092259 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2021-12-31 13092259 frs-core:ProvisionsForImpairmentInvestments 2021-12-31 13092259 frs-core:ListedExchangeTraded 2021-12-31 13092259 frs-core:ListedExchangeTraded 2020-12-20 13092259 frs-core:CostValuation frs-core:ListedExchangeTraded 2020-12-20 13092259 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2021-12-31 13092259 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2021-12-31 13092259 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-12-31 13092259 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2021-12-31 13092259 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-12-31 13092259 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-12-31 13092259 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-12-31 13092259 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2020-12-20 13092259 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 13092259 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 13092259 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 13092259 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 13092259 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2021-12-31 13092259 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 13092259 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 13092259 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 13092259 frs-core:UnlistedNon-exchangeTraded 2021-12-31 13092259 frs-core:UnlistedNon-exchangeTraded 2020-12-20 13092259 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2020-12-20 13092259 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 13092259 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 13092259 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 13092259 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 13092259 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 13092259 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 13092259 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-12-31 13092259 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2020-12-20 13092259 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 13092259 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 13092259 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 13092259 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 13092259 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2021-12-31 13092259 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 13092259 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 13092259 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 13092259 dpl-frs:CostSales 2020-12-21 2021-12-31 13092259 dpl-frs:CostSales 2020-12-20 13092259 dpl-frs:CostSales 2021-12-31 13092259 dpl-frs:DistributionCosts 2020-12-21 2021-12-31 13092259 dpl-frs:AdministrativeExpenses 2020-12-21 2021-12-31 13092259 frs-bus:Director1 2020-12-21 2021-12-31 13092259 frs-bus:Director1 2020-12-20 13092259 frs-bus:Director1 2021-12-31 13092259 1 2020-12-21 2021-12-31 13092259 frs-core:CurrentFinancialInstruments 1 2021-12-31 13092259 frs-core:Non-currentFinancialInstruments 1 2021-12-31 13092259 2 2020-12-21 2021-12-31 13092259 frs-core:CurrentFinancialInstruments 2 2021-12-31 13092259 frs-core:Non-currentFinancialInstruments 2 2021-12-31 13092259 3 2020-12-21 2021-12-31 13092259 frs-core:CurrentFinancialInstruments 3 2021-12-31 13092259 frs-core:Non-currentFinancialInstruments 3 2021-12-31 13092259 4 2020-12-21 2021-12-31 13092259 frs-core:CurrentFinancialInstruments 4 2021-12-31 13092259 frs-core:Non-currentFinancialInstruments 4 2021-12-31 13092259 5 2020-12-21 2021-12-31 13092259 frs-core:CurrentFinancialInstruments 5 2021-12-31 13092259 frs-core:Non-currentFinancialInstruments 5 2021-12-31 13092259 6 2020-12-21 2021-12-31 13092259 frs-core:CurrentFinancialInstruments 6 2021-12-31 13092259 frs-core:Non-currentFinancialInstruments 6 2021-12-31 13092259 7 2020-12-21 2021-12-31 13092259 frs-core:CurrentFinancialInstruments 7 2021-12-31 13092259 frs-core:Non-currentFinancialInstruments 7 2021-12-31 13092259 8 2020-12-21 2021-12-31 13092259 frs-core:CurrentFinancialInstruments 8 2021-12-31 13092259 frs-core:Non-currentFinancialInstruments 8 2021-12-31 13092259 9 2020-12-21 2021-12-31 13092259 frs-core:CurrentFinancialInstruments 9 2021-12-31 13092259 frs-core:Non-currentFinancialInstruments 9 2021-12-31 13092259 10 2020-12-21 2021-12-31 13092259 frs-core:CurrentFinancialInstruments 10 2021-12-31 13092259 frs-core:Non-currentFinancialInstruments 10 2021-12-31 13092259 11 2020-12-21 2021-12-31 13092259 frs-core:CurrentFinancialInstruments 11 2021-12-31 13092259 frs-core:Non-currentFinancialInstruments 11 2021-12-31 13092259 12 2020-12-21 2021-12-31 13092259 frs-core:CurrentFinancialInstruments 12 2021-12-31 13092259 frs-core:Non-currentFinancialInstruments 12 2021-12-31 13092259 13 2020-12-21 2021-12-31 13092259 frs-core:CurrentFinancialInstruments 13 2021-12-31 13092259 frs-core:Non-currentFinancialInstruments 13 2021-12-31 13092259 14 2020-12-21 2021-12-31 13092259 frs-core:CurrentFinancialInstruments 14 2021-12-31 13092259 frs-core:Non-currentFinancialInstruments 14 2021-12-31 13092259 15 2020-12-21 2021-12-31 13092259 frs-core:CurrentFinancialInstruments 15 2021-12-31 13092259 frs-core:Non-currentFinancialInstruments 15 2021-12-31 13092259 16 2020-12-21 2021-12-31 13092259 frs-core:CurrentFinancialInstruments 16 2021-12-31 13092259 frs-core:Non-currentFinancialInstruments 16 2021-12-31 13092259 17 2020-12-21 2021-12-31 13092259 frs-core:CurrentFinancialInstruments 17 2021-12-31 13092259 frs-core:Non-currentFinancialInstruments 17 2021-12-31 13092259 18 2020-12-21 2021-12-31 13092259 frs-core:CurrentFinancialInstruments 18 2021-12-31 13092259 frs-core:Non-currentFinancialInstruments 18 2021-12-31 13092259 19 2020-12-21 2021-12-31 13092259 frs-core:CurrentFinancialInstruments 19 2021-12-31 13092259 frs-core:Non-currentFinancialInstruments 19 2021-12-31 13092259 20 2020-12-21 2021-12-31 13092259 frs-core:CurrentFinancialInstruments 20 2021-12-31 13092259 frs-core:Non-currentFinancialInstruments 20 2021-12-31 13092259 dpl-frs:Item1 2020-12-21 2021-12-31 13092259 dpl-frs:Item1 2020-12-20 13092259 dpl-frs:Item1 2021-12-31 13092259 dpl-frs:CostSales dpl-frs:Item1 2020-12-21 2021-12-31 13092259 dpl-frs:CostSales dpl-frs:Item1 2020-12-20 13092259 dpl-frs:CostSales dpl-frs:Item1 2021-12-31 13092259 dpl-frs:DistributionCosts dpl-frs:Item1 2020-12-21 2021-12-31 13092259 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2020-12-21 2021-12-31 13092259 dpl-frs:Item2 2020-12-21 2021-12-31 13092259 dpl-frs:Item2 2020-12-20 13092259 dpl-frs:Item2 2021-12-31 13092259 dpl-frs:CostSales dpl-frs:Item2 2020-12-21 2021-12-31 13092259 dpl-frs:CostSales dpl-frs:Item2 2020-12-20 13092259 dpl-frs:CostSales dpl-frs:Item2 2021-12-31 13092259 dpl-frs:DistributionCosts dpl-frs:Item2 2020-12-21 2021-12-31 13092259 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2020-12-21 2021-12-31 13092259 dpl-frs:Item3 2020-12-21 2021-12-31 13092259 dpl-frs:Item3 2020-12-20 13092259 dpl-frs:Item3 2021-12-31 13092259 dpl-frs:CostSales dpl-frs:Item3 2020-12-21 2021-12-31 13092259 dpl-frs:CostSales dpl-frs:Item3 2020-12-20 13092259 dpl-frs:CostSales dpl-frs:Item3 2021-12-31 13092259 dpl-frs:DistributionCosts dpl-frs:Item3 2020-12-21 2021-12-31 13092259 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2020-12-21 2021-12-31 13092259 dpl-frs:Item4 2020-12-21 2021-12-31 13092259 dpl-frs:Item4 2020-12-20 13092259 dpl-frs:Item4 2021-12-31 13092259 dpl-frs:CostSales dpl-frs:Item4 2020-12-21 2021-12-31 13092259 dpl-frs:CostSales dpl-frs:Item4 2020-12-20 13092259 dpl-frs:CostSales dpl-frs:Item4 2021-12-31 13092259 dpl-frs:DistributionCosts dpl-frs:Item4 2020-12-21 2021-12-31 13092259 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2020-12-21 2021-12-31 13092259 dpl-frs:Item5 2020-12-21 2021-12-31 13092259 dpl-frs:Item5 2020-12-20 13092259 dpl-frs:Item5 2021-12-31 13092259 dpl-frs:CostSales dpl-frs:Item5 2020-12-21 2021-12-31 13092259 dpl-frs:CostSales dpl-frs:Item5 2020-12-20 13092259 dpl-frs:CostSales dpl-frs:Item5 2021-12-31 13092259 dpl-frs:DistributionCosts dpl-frs:Item5 2020-12-21 2021-12-31 13092259 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2020-12-21 2021-12-31 13092259 dpl-frs:Item6 2020-12-21 2021-12-31 13092259 dpl-frs:Item6 2020-12-20 13092259 dpl-frs:Item6 2021-12-31 13092259 dpl-frs:CostSales dpl-frs:Item6 2020-12-21 2021-12-31 13092259 dpl-frs:CostSales dpl-frs:Item6 2020-12-20 13092259 dpl-frs:CostSales dpl-frs:Item6 2021-12-31 13092259 dpl-frs:DistributionCosts dpl-frs:Item6 2020-12-21 2021-12-31 13092259 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2020-12-21 2021-12-31 13092259 dpl-frs:Item7 2020-12-21 2021-12-31 13092259 dpl-frs:Item7 2020-12-20 13092259 dpl-frs:Item7 2021-12-31 13092259 dpl-frs:CostSales dpl-frs:Item7 2020-12-21 2021-12-31 13092259 dpl-frs:CostSales dpl-frs:Item7 2020-12-20 13092259 dpl-frs:CostSales dpl-frs:Item7 2021-12-31 13092259 dpl-frs:DistributionCosts dpl-frs:Item7 2020-12-21 2021-12-31 13092259 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2020-12-21 2021-12-31 13092259 dpl-frs:Item8 2020-12-21 2021-12-31 13092259 dpl-frs:Item8 2020-12-20 13092259 dpl-frs:Item8 2021-12-31 13092259 dpl-frs:CostSales dpl-frs:Item8 2020-12-21 2021-12-31 13092259 dpl-frs:CostSales dpl-frs:Item8 2020-12-20 13092259 dpl-frs:CostSales dpl-frs:Item8 2021-12-31 13092259 dpl-frs:DistributionCosts dpl-frs:Item8 2020-12-21 2021-12-31 13092259 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2020-12-21 2021-12-31 13092259 dpl-frs:Item9 2020-12-21 2021-12-31 13092259 dpl-frs:Item9 2020-12-20 13092259 dpl-frs:Item9 2021-12-31 13092259 dpl-frs:CostSales dpl-frs:Item9 2020-12-21 2021-12-31 13092259 dpl-frs:CostSales dpl-frs:Item9 2020-12-20 13092259 dpl-frs:CostSales dpl-frs:Item9 2021-12-31 13092259 dpl-frs:DistributionCosts dpl-frs:Item9 2020-12-21 2021-12-31 13092259 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2020-12-21 2021-12-31 13092259 dpl-frs:Item10 2020-12-21 2021-12-31 13092259 dpl-frs:Item10 2020-12-20 13092259 dpl-frs:Item10 2021-12-31 13092259 dpl-frs:CostSales dpl-frs:Item10 2020-12-21 2021-12-31 13092259 dpl-frs:CostSales dpl-frs:Item10 2020-12-20 13092259 dpl-frs:CostSales dpl-frs:Item10 2021-12-31 13092259 dpl-frs:DistributionCosts dpl-frs:Item10 2020-12-21 2021-12-31 13092259 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2020-12-21 2021-12-31 13092259 dpl-frs:Item11 2020-12-21 2021-12-31 13092259 dpl-frs:Item11 2020-12-20 13092259 dpl-frs:Item11 2021-12-31 13092259 dpl-frs:CostSales dpl-frs:Item11 2020-12-21 2021-12-31 13092259 dpl-frs:CostSales dpl-frs:Item11 2020-12-20 13092259 dpl-frs:CostSales dpl-frs:Item11 2021-12-31 13092259 dpl-frs:DistributionCosts dpl-frs:Item11 2020-12-21 2021-12-31 13092259 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2020-12-21 2021-12-31 13092259 dpl-frs:Item12 2020-12-21 2021-12-31 13092259 dpl-frs:Item12 2020-12-20 13092259 dpl-frs:Item12 2021-12-31 13092259 dpl-frs:CostSales dpl-frs:Item12 2020-12-21 2021-12-31 13092259 dpl-frs:CostSales dpl-frs:Item12 2020-12-20 13092259 dpl-frs:CostSales dpl-frs:Item12 2021-12-31 13092259 dpl-frs:DistributionCosts dpl-frs:Item12 2020-12-21 2021-12-31 13092259 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2020-12-21 2021-12-31 13092259 1 2020-12-21 2021-12-31 13092259 frs-countries:EnglandWales 2020-12-21 2021-12-31
Registered number: 13092259
Danlec Property Investments Limited
Unaudited Financial Statements
For The Year Ended 31 December 2022
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 13092259
31 December 2022 31 December 2021
Notes £ £ £ £
FIXED ASSETS
Investment Properties 4 83,000 75,000
83,000 75,000
CURRENT ASSETS
Debtors 5 100 100
Cash at bank and in hand 836 1,101
936 1,201
Creditors: Amounts Falling Due Within One Year 6 (30,352 ) (29,284 )
NET CURRENT ASSETS (LIABILITIES) (29,416 ) (28,083 )
TOTAL ASSETS LESS CURRENT LIABILITIES 53,584 46,917
Creditors: Amounts Falling Due After More Than One Year 7 (47,988 ) (47,984 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,082 ) (1,716 )
NET ASSETS/(LIABILITIES) 4,514 (2,783 )
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 4,414 (2,883 )
SHAREHOLDERS' FUNDS 4,514 (2,783)
Page 1
Page 2
For the year ending 31 December 2022 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Daniel Lambert
Director
20/02/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Danlec Property Investments Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13092259 . The registered office is 15 Castle Hill Square, Worksop, S80 1NR.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax or other similar sales taxes.
2.3. Investment Properties
Investment properties are measured at fair value determined annually and adjusted if necessary for any difference in the nature, location or condition of the specific asset. The fair value of property was obtained from an online property resource company and has not been based on a valuation by an independent valuer with a professional qualification. Changes in fair value are recognised in the profit and loss account.
2.4. Deferred Taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
2.5. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
31 December 2022 31 December 2021
Office and administration 1 1
1 1
4. Investment Property
31 December 2022
£
Fair Value
As at 1 January 2022 75,000
Revaluations 8,000
As at 31 December 2022 83,000
5. Debtors
31 December 2022 31 December 2021
£ £
Due within one year
Other debtors 100 100
100 100
Page 3
Page 4
6. Creditors: Amounts Falling Due Within One Year
31 December 2022 31 December 2021
£ £
Director's loan account 30,352 29,284
30,352 29,284
7. Creditors: Amounts Falling Due After More Than One Year
31 December 2022 31 December 2021
£ £
Bank loans 47,988 47,984
47,988 47,984
8. Secured Creditors
Of the creditors falling due within and after more than one year the following amount is secured by a fixed charge over the investement property. The mortgage is interest only with terms of 35 years.
31 December 2022 31 December 2021
£ £
Bank loans and overdrafts 47,988 47,984
9. Share Capital
31 December 2022 31 December 2021
£ £
Allotted, Called up and fully paid 100 100
Page 4