Acorah Software Products - Accounts Production 14.3.260 false true 30 April 2023 1 May 2022 false 1 May 2023 30 November 2023 30 November 2023 07597503 Mr Leonard Jones iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07597503 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-04-30 07597503 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-11-30 07597503 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-11-30 07597503 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-11-30 07597503 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2023-05-01 2023-11-30 07597503 frs-core:AllSubsidiaries 2023-05-01 2023-11-30 07597503 frs-core:KeyManagementPersonnel 2023-05-01 2023-11-30 07597503 frs-core:EntitiesControlledByKeyManagementPersonnel 2023-05-01 2023-11-30 07597503 frs-core:OtherRelatedParties 2023-05-01 2023-11-30 07597503 2023-04-30 07597503 2023-11-30 07597503 2023-05-01 2023-11-30 07597503 frs-core:CurrentFinancialInstruments 2023-11-30 07597503 frs-core:CurrentFinancialInstruments 2023-05-01 2023-11-30 07597503 frs-core:Non-currentFinancialInstruments 2023-11-30 07597503 frs-core:Non-currentFinancialInstruments 2023-05-01 2023-11-30 07597503 frs-core:CurrentFinancialInstruments 2023-05-01 2023-11-30 07597503 frs-core:CurrentFinancialInstruments 2023-11-30 07597503 frs-core:AfterOneYear 2023-05-01 2023-11-30 07597503 frs-core:BetweenOneFiveYears 2023-05-01 2023-11-30 07597503 frs-core:BetweenOneFiveYears 2023-11-30 07597503 frs-core:ComputerEquipment 2023-11-30 07597503 frs-core:ComputerEquipment 2023-05-01 2023-11-30 07597503 frs-core:ComputerEquipment 2023-04-30 07597503 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-11-30 07597503 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-05-01 2023-11-30 07597503 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-04-30 07597503 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-11-30 07597503 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-05-01 2023-11-30 07597503 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-04-30 07597503 frs-core:FurnitureFittings 2023-11-30 07597503 frs-core:FurnitureFittings 2023-05-01 2023-11-30 07597503 frs-core:FurnitureFittings 2023-04-30 07597503 frs-core:NetGoodwill 2023-11-30 07597503 frs-core:NetGoodwill 2023-05-01 2023-11-30 07597503 frs-core:NetGoodwill 2023-04-30 07597503 frs-core:InvestmentPropertyIncludedWithinPPE 2023-11-30 07597503 frs-core:InvestmentPropertyIncludedWithinPPE 2023-05-01 2023-11-30 07597503 frs-core:InvestmentPropertyIncludedWithinPPE 2023-04-30 07597503 frs-core:LandBuildings 2023-11-30 07597503 frs-core:LandBuildings 2023-05-01 2023-11-30 07597503 frs-core:LandBuildings 2023-04-30 07597503 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-11-30 07597503 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-05-01 2023-11-30 07597503 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-04-30 07597503 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-11-30 07597503 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-05-01 2023-11-30 07597503 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-04-30 07597503 frs-core:MoreThanFiveYears 2023-05-01 2023-11-30 07597503 frs-core:MoreThanFiveYears 2023-11-30 07597503 frs-core:MotorVehicles 2023-11-30 07597503 frs-core:MotorVehicles 2023-05-01 2023-11-30 07597503 frs-core:MotorVehicles 2023-04-30 07597503 frs-core:OtherResidualIntangibleAssets 2023-11-30 07597503 frs-core:OtherResidualIntangibleAssets 2023-05-01 2023-11-30 07597503 frs-core:OtherResidualIntangibleAssets 2023-04-30 07597503 frs-core:PlantMachinery 2023-11-30 07597503 frs-core:PlantMachinery 2023-05-01 2023-11-30 07597503 frs-core:PlantMachinery 2023-04-30 07597503 frs-core:Secured 2023-11-30 07597503 frs-core:Unsecured 2023-11-30 07597503 frs-core:WithinOneYear 2023-05-01 2023-11-30 07597503 frs-core:WithinOneYear 2023-11-30 07597503 frs-core:CapitalRedemptionReserve 2023-05-01 2023-11-30 07597503 frs-core:CapitalRedemptionReserve 2023-04-30 07597503 frs-core:CapitalRedemptionReserve 2023-11-30 07597503 frs-core:OtherReservesSubtotal 2023-05-01 2023-11-30 07597503 frs-core:OtherReservesSubtotal 2023-04-30 07597503 frs-core:OtherReservesSubtotal 2023-11-30 07597503 frs-core:RevaluationReserve 2023-05-01 2023-11-30 07597503 frs-core:RevaluationReserve 2023-04-30 07597503 frs-core:RevaluationReserve 2023-11-30 07597503 frs-core:SharePremium 2023-05-01 2023-11-30 07597503 frs-core:SharePremium 2023-04-30 07597503 frs-core:SharePremium 2023-11-30 07597503 frs-core:ShareCapital 2023-05-01 2023-11-30 07597503 frs-core:ShareCapital 2023-04-30 07597503 frs-core:ShareCapital 2023-11-30 07597503 frs-core:RetainedEarningsAccumulatedLosses 2023-05-01 2023-11-30 07597503 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2023-04-30 07597503 frs-core:RetainedEarningsAccumulatedLosses 2023-11-30 07597503 frs-core:RetainedEarningsAccumulatedLosses 2023-04-30 07597503 frs-core:RetainedEarningsAccumulatedLosses 2023-11-30 07597503 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2023-04-30 07597503 frs-countries:UnitedKingdom 2023-05-01 2023-11-30 07597503 frs-countries:Europe 2023-05-01 2023-11-30 07597503 frs-countries:NorthAmerica 2023-05-01 2023-11-30 07597503 frs-countries:SouthAmerica 2023-05-01 2023-11-30 07597503 frs-countries:Asia 2023-05-01 2023-11-30 07597503 frs-countries:RestWorldOutsideUK 2023-05-01 2023-11-30 07597503 frs-bus:HighestPaidDirector 2023-05-01 2023-11-30 07597503 frs-bus:PrivateLimitedCompanyLtd 2023-05-01 2023-11-30 07597503 frs-bus:CompanyLimitedByGuarantee 2023-05-01 2023-11-30 07597503 frs-bus:LimitedLiabilityPartnershipLLP 2023-05-01 2023-11-30 07597503 frs-bus:LimitedLiabilityPartnershipsSORP 2023-05-01 2023-11-30 07597503 frs-bus:FullAccounts 2023-05-01 2023-11-30 07597503 frs-bus:FilletedAccounts 2023-05-01 2023-11-30 07597503 frs-bus:AbridgedAccounts 2023-05-01 2023-11-30 07597503 frs-bus:FRS102 2023-05-01 2023-11-30 07597503 frs-bus:MediumEntities 2023-05-01 2023-11-30 07597503 frs-bus:SmallEntities 2023-05-01 2023-11-30 07597503 frs-bus:EntityHasNeverTraded 2023-05-01 2023-11-30 07597503 frs-bus:EntityNoLongerTradingButTradedInPast 2023-05-01 2023-11-30 07597503 frs-bus:Audited 2023-05-01 2023-11-30 07597503 frs-bus:AuditExempt-NoAccountantsReport 2023-05-01 2023-11-30 07597503 frs-bus:AuditExemptWithAccountantsReport 2023-05-01 2023-11-30 07597503 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2023-05-01 2023-11-30 07597503 frs-bus:LargeCompaniesRegimeForAccounts 2023-05-01 2023-11-30 07597503 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2023-05-01 2023-11-30 07597503 frs-bus:SmallCompaniesRegimeForAccounts 2023-05-01 2023-11-30 07597503 frs-bus:LargeCompaniesRegimeForDirectorsReport 2023-05-01 2023-11-30 07597503 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2023-05-01 2023-11-30 07597503 frs-bus:SmallCompaniesRegimeForDirectorsReport 2023-05-01 2023-11-30 07597503 frs-bus:OrdinaryShareClass1 2023-05-01 2023-11-30 07597503 frs-bus:OrdinaryShareClass1 2023-04-30 07597503 frs-bus:OrdinaryShareClass1 2023-11-30 07597503 frs-bus:OrdinaryShareClass2 2023-05-01 2023-11-30 07597503 frs-bus:OrdinaryShareClass2 2023-04-30 07597503 frs-bus:OrdinaryShareClass2 2023-11-30 07597503 frs-bus:OrdinaryShareClass3 2023-05-01 2023-11-30 07597503 frs-bus:OrdinaryShareClass3 2023-04-30 07597503 frs-bus:OrdinaryShareClass3 2023-11-30 07597503 frs-bus:OrdinaryShareClass4 2023-05-01 2023-11-30 07597503 frs-bus:OrdinaryShareClass4 2023-04-30 07597503 frs-bus:OrdinaryShareClass4 2023-11-30 07597503 frs-bus:OrdinaryShareClass5 2023-05-01 2023-11-30 07597503 frs-bus:OrdinaryShareClass5 2023-04-30 07597503 frs-bus:OrdinaryShareClass5 2023-11-30 07597503 frs-bus:PreferenceShareClass1 2023-05-01 2023-11-30 07597503 frs-bus:PreferenceShareClass1 2023-04-30 07597503 frs-bus:PreferenceShareClass1 2023-11-30 07597503 frs-bus:PreferenceShareClass2 2023-05-01 2023-11-30 07597503 frs-bus:PreferenceShareClass2 2023-04-30 07597503 frs-bus:PreferenceShareClass2 2023-11-30 07597503 frs-bus:PreferenceShareClass3 2023-05-01 2023-11-30 07597503 frs-bus:PreferenceShareClass3 2023-04-30 07597503 frs-bus:PreferenceShareClass3 2023-11-30 07597503 frs-bus:PreferenceShareClass4 2023-05-01 2023-11-30 07597503 frs-bus:PreferenceShareClass4 2023-04-30 07597503 frs-bus:PreferenceShareClass4 2023-11-30 07597503 frs-bus:PreferenceShareClass5 2023-05-01 2023-11-30 07597503 frs-bus:PreferenceShareClass5 2023-04-30 07597503 frs-bus:PreferenceShareClass5 2023-11-30 07597503 1 2023-05-01 2023-11-30 07597503 1 2023-11-30 07597503 1 2023-05-01 2023-11-30 07597503 frs-core:LeasedAssets 2023-05-01 2023-11-30 07597503 frs-core:OwnedAssets 2023-05-01 2023-11-30 07597503 frs-core:CurrencyRisk 2023-05-01 2023-11-30 07597503 frs-core:MarketRisk 2023-05-01 2023-11-30 07597503 frs-core:InterestRateRisk 2023-05-01 2023-11-30 07597503 frs-core:DeferredTaxation 2023-05-01 2023-11-30 07597503 frs-core:DeferredTaxation 2023-04-30 07597503 frs-core:DeferredTaxation 2023-11-30 07597503 frs-core:OtherProvisionsContingentLiabilities 2023-05-01 2023-11-30 07597503 frs-core:OtherProvisionsContingentLiabilities 2023-04-30 07597503 frs-core:OtherProvisionsContingentLiabilities 2023-11-30 07597503 frs-core:ProvisionsDeferredTax 2023-11-30 07597503 frs-core:OtherDeferredTax 2023-11-30 07597503 frs-core:AcceleratedTaxDepreciationDeferredTax 2023-11-30 07597503 frs-core:TaxLossesCarry-forwardsDeferredTax 2023-11-30 07597503 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-11-30 07597503 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-05-01 2023-11-30 07597503 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-04-30 07597503 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-11-30 07597503 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-05-01 2023-11-30 07597503 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-04-30 07597503 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-11-30 07597503 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-05-01 2023-11-30 07597503 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-04-30 07597503 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-11-30 07597503 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-11-30 07597503 frs-core:RevaluationInvestmentPropertyDeferredTax 2023-11-30 07597503 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-11-30 07597503 frs-core:OtherPost-employmentBenefitsDeferredTax 2023-11-30 07597503 frs-core:Share-basedPaymentsDeferredTax 2023-11-30 07597503 frs-core:TaxCreditsDeferredTax 2023-11-30 07597503 frs-core:CostValuation 2023-04-30 07597503 frs-core:AdditionsToInvestments 2023-11-30 07597503 frs-core:DisposalsRepaymentsInvestments 2023-11-30 07597503 frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-11-30 07597503 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-11-30 07597503 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-11-30 07597503 frs-core:OtherIncreaseDecreaseInInvestments 2023-11-30 07597503 frs-core:CostValuation 2023-11-30 07597503 frs-core:ProvisionsForImpairmentInvestments 2023-04-30 07597503 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-11-30 07597503 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-11-30 07597503 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-11-30 07597503 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-11-30 07597503 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-11-30 07597503 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-11-30 07597503 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-11-30 07597503 frs-core:ProvisionsForImpairmentInvestments 2023-11-30 07597503 frs-core:ListedExchangeTraded 2023-11-30 07597503 frs-core:ListedExchangeTraded 2023-04-30 07597503 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-04-30 07597503 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-11-30 07597503 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-11-30 07597503 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-11-30 07597503 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-11-30 07597503 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-11-30 07597503 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-11-30 07597503 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-11-30 07597503 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-04-30 07597503 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-11-30 07597503 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-11-30 07597503 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-11-30 07597503 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-11-30 07597503 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-11-30 07597503 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-11-30 07597503 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-11-30 07597503 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-11-30 07597503 frs-core:UnlistedNon-exchangeTraded 2023-11-30 07597503 frs-core:UnlistedNon-exchangeTraded 2023-04-30 07597503 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-04-30 07597503 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-11-30 07597503 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-11-30 07597503 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-11-30 07597503 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-11-30 07597503 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-11-30 07597503 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-11-30 07597503 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-11-30 07597503 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-04-30 07597503 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-11-30 07597503 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-11-30 07597503 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-11-30 07597503 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-11-30 07597503 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-11-30 07597503 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-11-30 07597503 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-11-30 07597503 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-11-30 07597503 dpl-frs:CostSales 2023-05-01 2023-11-30 07597503 dpl-frs:CostSales 2023-04-30 07597503 dpl-frs:CostSales 2023-11-30 07597503 dpl-frs:DistributionCosts 2023-05-01 2023-11-30 07597503 dpl-frs:AdministrativeExpenses 2023-05-01 2023-11-30 07597503 frs-bus:Director1 2023-05-01 2023-11-30 07597503 frs-bus:Director1 2023-04-30 07597503 frs-bus:Director1 2023-11-30 07597503 1 2023-05-01 2023-11-30 07597503 frs-core:CurrentFinancialInstruments 1 2023-11-30 07597503 frs-core:Non-currentFinancialInstruments 1 2023-11-30 07597503 2 2023-05-01 2023-11-30 07597503 frs-core:CurrentFinancialInstruments 2 2023-11-30 07597503 frs-core:Non-currentFinancialInstruments 2 2023-11-30 07597503 3 2023-05-01 2023-11-30 07597503 frs-core:CurrentFinancialInstruments 3 2023-11-30 07597503 frs-core:Non-currentFinancialInstruments 3 2023-11-30 07597503 4 2023-05-01 2023-11-30 07597503 frs-core:CurrentFinancialInstruments 4 2023-11-30 07597503 frs-core:Non-currentFinancialInstruments 4 2023-11-30 07597503 5 2023-05-01 2023-11-30 07597503 frs-core:CurrentFinancialInstruments 5 2023-11-30 07597503 frs-core:Non-currentFinancialInstruments 5 2023-11-30 07597503 6 2023-05-01 2023-11-30 07597503 frs-core:CurrentFinancialInstruments 6 2023-11-30 07597503 frs-core:Non-currentFinancialInstruments 6 2023-11-30 07597503 7 2023-05-01 2023-11-30 07597503 frs-core:CurrentFinancialInstruments 7 2023-11-30 07597503 frs-core:Non-currentFinancialInstruments 7 2023-11-30 07597503 8 2023-05-01 2023-11-30 07597503 frs-core:CurrentFinancialInstruments 8 2023-11-30 07597503 frs-core:Non-currentFinancialInstruments 8 2023-11-30 07597503 9 2023-05-01 2023-11-30 07597503 frs-core:CurrentFinancialInstruments 9 2023-11-30 07597503 frs-core:Non-currentFinancialInstruments 9 2023-11-30 07597503 10 2023-05-01 2023-11-30 07597503 frs-core:CurrentFinancialInstruments 10 2023-11-30 07597503 frs-core:Non-currentFinancialInstruments 10 2023-11-30 07597503 11 2023-05-01 2023-11-30 07597503 frs-core:CurrentFinancialInstruments 11 2023-11-30 07597503 frs-core:Non-currentFinancialInstruments 11 2023-11-30 07597503 12 2023-05-01 2023-11-30 07597503 frs-core:CurrentFinancialInstruments 12 2023-11-30 07597503 frs-core:Non-currentFinancialInstruments 12 2023-11-30 07597503 13 2023-05-01 2023-11-30 07597503 frs-core:CurrentFinancialInstruments 13 2023-11-30 07597503 frs-core:Non-currentFinancialInstruments 13 2023-11-30 07597503 14 2023-05-01 2023-11-30 07597503 frs-core:CurrentFinancialInstruments 14 2023-11-30 07597503 frs-core:Non-currentFinancialInstruments 14 2023-11-30 07597503 15 2023-05-01 2023-11-30 07597503 frs-core:CurrentFinancialInstruments 15 2023-11-30 07597503 frs-core:Non-currentFinancialInstruments 15 2023-11-30 07597503 16 2023-05-01 2023-11-30 07597503 frs-core:CurrentFinancialInstruments 16 2023-11-30 07597503 frs-core:Non-currentFinancialInstruments 16 2023-11-30 07597503 17 2023-05-01 2023-11-30 07597503 frs-core:CurrentFinancialInstruments 17 2023-11-30 07597503 frs-core:Non-currentFinancialInstruments 17 2023-11-30 07597503 18 2023-05-01 2023-11-30 07597503 frs-core:CurrentFinancialInstruments 18 2023-11-30 07597503 frs-core:Non-currentFinancialInstruments 18 2023-11-30 07597503 19 2023-05-01 2023-11-30 07597503 frs-core:CurrentFinancialInstruments 19 2023-11-30 07597503 frs-core:Non-currentFinancialInstruments 19 2023-11-30 07597503 20 2023-05-01 2023-11-30 07597503 frs-core:CurrentFinancialInstruments 20 2023-11-30 07597503 frs-core:Non-currentFinancialInstruments 20 2023-11-30 07597503 dpl-frs:Item1 2023-05-01 2023-11-30 07597503 dpl-frs:Item1 2023-04-30 07597503 dpl-frs:Item1 2023-11-30 07597503 dpl-frs:CostSales dpl-frs:Item1 2023-05-01 2023-11-30 07597503 dpl-frs:CostSales dpl-frs:Item1 2023-04-30 07597503 dpl-frs:CostSales dpl-frs:Item1 2023-11-30 07597503 dpl-frs:DistributionCosts dpl-frs:Item1 2023-05-01 2023-11-30 07597503 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2023-05-01 2023-11-30 07597503 dpl-frs:Item2 2023-05-01 2023-11-30 07597503 dpl-frs:Item2 2023-04-30 07597503 dpl-frs:Item2 2023-11-30 07597503 dpl-frs:CostSales dpl-frs:Item2 2023-05-01 2023-11-30 07597503 dpl-frs:CostSales dpl-frs:Item2 2023-04-30 07597503 dpl-frs:CostSales dpl-frs:Item2 2023-11-30 07597503 dpl-frs:DistributionCosts dpl-frs:Item2 2023-05-01 2023-11-30 07597503 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2023-05-01 2023-11-30 07597503 dpl-frs:Item3 2023-05-01 2023-11-30 07597503 dpl-frs:Item3 2023-04-30 07597503 dpl-frs:Item3 2023-11-30 07597503 dpl-frs:CostSales dpl-frs:Item3 2023-05-01 2023-11-30 07597503 dpl-frs:CostSales dpl-frs:Item3 2023-04-30 07597503 dpl-frs:CostSales dpl-frs:Item3 2023-11-30 07597503 dpl-frs:DistributionCosts dpl-frs:Item3 2023-05-01 2023-11-30 07597503 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2023-05-01 2023-11-30 07597503 dpl-frs:Item4 2023-05-01 2023-11-30 07597503 dpl-frs:Item4 2023-04-30 07597503 dpl-frs:Item4 2023-11-30 07597503 dpl-frs:CostSales dpl-frs:Item4 2023-05-01 2023-11-30 07597503 dpl-frs:CostSales dpl-frs:Item4 2023-04-30 07597503 dpl-frs:CostSales dpl-frs:Item4 2023-11-30 07597503 dpl-frs:DistributionCosts dpl-frs:Item4 2023-05-01 2023-11-30 07597503 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2023-05-01 2023-11-30 07597503 dpl-frs:Item5 2023-05-01 2023-11-30 07597503 dpl-frs:Item5 2023-04-30 07597503 dpl-frs:Item5 2023-11-30 07597503 dpl-frs:CostSales dpl-frs:Item5 2023-05-01 2023-11-30 07597503 dpl-frs:CostSales dpl-frs:Item5 2023-04-30 07597503 dpl-frs:CostSales dpl-frs:Item5 2023-11-30 07597503 dpl-frs:DistributionCosts dpl-frs:Item5 2023-05-01 2023-11-30 07597503 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2023-05-01 2023-11-30 07597503 dpl-frs:Item6 2023-05-01 2023-11-30 07597503 dpl-frs:Item6 2023-04-30 07597503 dpl-frs:Item6 2023-11-30 07597503 dpl-frs:CostSales dpl-frs:Item6 2023-05-01 2023-11-30 07597503 dpl-frs:CostSales dpl-frs:Item6 2023-04-30 07597503 dpl-frs:CostSales dpl-frs:Item6 2023-11-30 07597503 dpl-frs:DistributionCosts dpl-frs:Item6 2023-05-01 2023-11-30 07597503 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2023-05-01 2023-11-30 07597503 dpl-frs:Item7 2023-05-01 2023-11-30 07597503 dpl-frs:Item7 2023-04-30 07597503 dpl-frs:Item7 2023-11-30 07597503 dpl-frs:CostSales dpl-frs:Item7 2023-05-01 2023-11-30 07597503 dpl-frs:CostSales dpl-frs:Item7 2023-04-30 07597503 dpl-frs:CostSales dpl-frs:Item7 2023-11-30 07597503 dpl-frs:DistributionCosts dpl-frs:Item7 2023-05-01 2023-11-30 07597503 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2023-05-01 2023-11-30 07597503 dpl-frs:Item8 2023-05-01 2023-11-30 07597503 dpl-frs:Item8 2023-04-30 07597503 dpl-frs:Item8 2023-11-30 07597503 dpl-frs:CostSales dpl-frs:Item8 2023-05-01 2023-11-30 07597503 dpl-frs:CostSales dpl-frs:Item8 2023-04-30 07597503 dpl-frs:CostSales dpl-frs:Item8 2023-11-30 07597503 dpl-frs:DistributionCosts dpl-frs:Item8 2023-05-01 2023-11-30 07597503 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2023-05-01 2023-11-30 07597503 dpl-frs:Item9 2023-05-01 2023-11-30 07597503 dpl-frs:Item9 2023-04-30 07597503 dpl-frs:Item9 2023-11-30 07597503 dpl-frs:CostSales dpl-frs:Item9 2023-05-01 2023-11-30 07597503 dpl-frs:CostSales dpl-frs:Item9 2023-04-30 07597503 dpl-frs:CostSales dpl-frs:Item9 2023-11-30 07597503 dpl-frs:DistributionCosts dpl-frs:Item9 2023-05-01 2023-11-30 07597503 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2023-05-01 2023-11-30 07597503 dpl-frs:Item10 2023-05-01 2023-11-30 07597503 dpl-frs:Item10 2023-04-30 07597503 dpl-frs:Item10 2023-11-30 07597503 dpl-frs:CostSales dpl-frs:Item10 2023-05-01 2023-11-30 07597503 dpl-frs:CostSales dpl-frs:Item10 2023-04-30 07597503 dpl-frs:CostSales dpl-frs:Item10 2023-11-30 07597503 dpl-frs:DistributionCosts dpl-frs:Item10 2023-05-01 2023-11-30 07597503 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2023-05-01 2023-11-30 07597503 dpl-frs:Item11 2023-05-01 2023-11-30 07597503 dpl-frs:Item11 2023-04-30 07597503 dpl-frs:Item11 2023-11-30 07597503 dpl-frs:CostSales dpl-frs:Item11 2023-05-01 2023-11-30 07597503 dpl-frs:CostSales dpl-frs:Item11 2023-04-30 07597503 dpl-frs:CostSales dpl-frs:Item11 2023-11-30 07597503 dpl-frs:DistributionCosts dpl-frs:Item11 2023-05-01 2023-11-30 07597503 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2023-05-01 2023-11-30 07597503 dpl-frs:Item12 2023-05-01 2023-11-30 07597503 dpl-frs:Item12 2023-04-30 07597503 dpl-frs:Item12 2023-11-30 07597503 dpl-frs:CostSales dpl-frs:Item12 2023-05-01 2023-11-30 07597503 dpl-frs:CostSales dpl-frs:Item12 2023-04-30 07597503 dpl-frs:CostSales dpl-frs:Item12 2023-11-30 07597503 dpl-frs:DistributionCosts dpl-frs:Item12 2023-05-01 2023-11-30 07597503 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2023-05-01 2023-11-30 07597503 1 2023-05-01 2023-11-30 07597503 frs-countries:EnglandWales 2023-05-01 2023-11-30 07597503 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-04-30 07597503 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-04-30 07597503 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-04-30 07597503 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-04-30 07597503 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-05-01 2023-04-30 07597503 frs-core:AllSubsidiaries 2022-05-01 2023-04-30 07597503 frs-core:KeyManagementPersonnel 2022-05-01 2023-04-30 07597503 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-05-01 2023-04-30 07597503 frs-core:OtherRelatedParties 2022-05-01 2023-04-30 07597503 2022-04-30 07597503 2023-04-30 07597503 2022-05-01 2023-04-30 07597503 frs-core:CurrentFinancialInstruments 2023-04-30 07597503 frs-core:CurrentFinancialInstruments 2022-05-01 2023-04-30 07597503 frs-core:Non-currentFinancialInstruments 2023-04-30 07597503 frs-core:Non-currentFinancialInstruments 2022-05-01 2023-04-30 07597503 frs-core:CurrentFinancialInstruments 2022-05-01 2023-04-30 07597503 frs-core:CurrentFinancialInstruments 2023-04-30 07597503 frs-core:AfterOneYear 2022-05-01 2023-04-30 07597503 frs-core:BetweenOneFiveYears 2022-05-01 2023-04-30 07597503 frs-core:BetweenOneFiveYears 2023-04-30 07597503 frs-core:ComputerEquipment 2023-04-30 07597503 frs-core:ComputerEquipment 2022-05-01 2023-04-30 07597503 frs-core:ComputerEquipment 2022-04-30 07597503 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-04-30 07597503 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-05-01 2023-04-30 07597503 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-04-30 07597503 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-04-30 07597503 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-05-01 2023-04-30 07597503 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-04-30 07597503 frs-core:FurnitureFittings 2023-04-30 07597503 frs-core:FurnitureFittings 2022-05-01 2023-04-30 07597503 frs-core:FurnitureFittings 2022-04-30 07597503 frs-core:NetGoodwill 2023-04-30 07597503 frs-core:NetGoodwill 2022-05-01 2023-04-30 07597503 frs-core:NetGoodwill 2022-04-30 07597503 frs-core:InvestmentPropertyIncludedWithinPPE 2023-04-30 07597503 frs-core:InvestmentPropertyIncludedWithinPPE 2022-05-01 2023-04-30 07597503 frs-core:InvestmentPropertyIncludedWithinPPE 2022-04-30 07597503 frs-core:LandBuildings 2023-04-30 07597503 frs-core:LandBuildings 2022-05-01 2023-04-30 07597503 frs-core:LandBuildings 2022-04-30 07597503 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-04-30 07597503 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-05-01 2023-04-30 07597503 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-04-30 07597503 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-04-30 07597503 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-05-01 2023-04-30 07597503 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-04-30 07597503 frs-core:MoreThanFiveYears 2022-05-01 2023-04-30 07597503 frs-core:MoreThanFiveYears 2023-04-30 07597503 frs-core:MotorVehicles 2023-04-30 07597503 frs-core:MotorVehicles 2022-05-01 2023-04-30 07597503 frs-core:MotorVehicles 2022-04-30 07597503 frs-core:OtherResidualIntangibleAssets 2023-04-30 07597503 frs-core:OtherResidualIntangibleAssets 2022-05-01 2023-04-30 07597503 frs-core:OtherResidualIntangibleAssets 2022-04-30 07597503 frs-core:PlantMachinery 2023-04-30 07597503 frs-core:PlantMachinery 2022-05-01 2023-04-30 07597503 frs-core:PlantMachinery 2022-04-30 07597503 frs-core:Secured 2023-04-30 07597503 frs-core:Unsecured 2023-04-30 07597503 frs-core:WithinOneYear 2022-05-01 2023-04-30 07597503 frs-core:WithinOneYear 2023-04-30 07597503 frs-core:CapitalRedemptionReserve 2022-05-01 2023-04-30 07597503 frs-core:CapitalRedemptionReserve 2022-04-30 07597503 frs-core:CapitalRedemptionReserve 2023-04-30 07597503 frs-core:OtherReservesSubtotal 2022-05-01 2023-04-30 07597503 frs-core:OtherReservesSubtotal 2022-04-30 07597503 frs-core:OtherReservesSubtotal 2023-04-30 07597503 frs-core:RevaluationReserve 2022-05-01 2023-04-30 07597503 frs-core:RevaluationReserve 2022-04-30 07597503 frs-core:RevaluationReserve 2023-04-30 07597503 frs-core:SharePremium 2022-05-01 2023-04-30 07597503 frs-core:SharePremium 2022-04-30 07597503 frs-core:SharePremium 2023-04-30 07597503 frs-core:ShareCapital 2022-05-01 2023-04-30 07597503 frs-core:ShareCapital 2022-04-30 07597503 frs-core:ShareCapital 2023-04-30 07597503 frs-core:RetainedEarningsAccumulatedLosses 2022-05-01 2023-04-30 07597503 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-04-30 07597503 frs-core:RetainedEarningsAccumulatedLosses 2023-04-30 07597503 frs-core:RetainedEarningsAccumulatedLosses 2022-04-30 07597503 frs-core:RetainedEarningsAccumulatedLosses 2023-04-30 07597503 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-04-30 07597503 frs-countries:UnitedKingdom 2022-05-01 2023-04-30 07597503 frs-countries:Europe 2022-05-01 2023-04-30 07597503 frs-countries:NorthAmerica 2022-05-01 2023-04-30 07597503 frs-countries:SouthAmerica 2022-05-01 2023-04-30 07597503 frs-countries:Asia 2022-05-01 2023-04-30 07597503 frs-countries:RestWorldOutsideUK 2022-05-01 2023-04-30 07597503 frs-bus:HighestPaidDirector 2022-05-01 2023-04-30 07597503 frs-bus:PrivateLimitedCompanyLtd 2022-05-01 2023-04-30 07597503 frs-bus:CompanyLimitedByGuarantee 2022-05-01 2023-04-30 07597503 frs-bus:LimitedLiabilityPartnershipLLP 2022-05-01 2023-04-30 07597503 frs-bus:LimitedLiabilityPartnershipsSORP 2022-05-01 2023-04-30 07597503 frs-bus:FullAccounts 2022-05-01 2023-04-30 07597503 frs-bus:FilletedAccounts 2022-05-01 2023-04-30 07597503 frs-bus:AbridgedAccounts 2022-05-01 2023-04-30 07597503 frs-bus:FRS102 2022-05-01 2023-04-30 07597503 frs-bus:MediumEntities 2022-05-01 2023-04-30 07597503 frs-bus:SmallEntities 2022-05-01 2023-04-30 07597503 frs-bus:EntityHasNeverTraded 2022-05-01 2023-04-30 07597503 frs-bus:EntityNoLongerTradingButTradedInPast 2022-05-01 2023-04-30 07597503 frs-bus:Audited 2022-05-01 2023-04-30 07597503 frs-bus:AuditExempt-NoAccountantsReport 2022-05-01 2023-04-30 07597503 frs-bus:AuditExemptWithAccountantsReport 2022-05-01 2023-04-30 07597503 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-05-01 2023-04-30 07597503 frs-bus:LargeCompaniesRegimeForAccounts 2022-05-01 2023-04-30 07597503 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-05-01 2023-04-30 07597503 frs-bus:SmallCompaniesRegimeForAccounts 2022-05-01 2023-04-30 07597503 frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-05-01 2023-04-30 07597503 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-05-01 2023-04-30 07597503 frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-05-01 2023-04-30 07597503 frs-bus:OrdinaryShareClass1 2022-05-01 2023-04-30 07597503 frs-bus:OrdinaryShareClass1 2022-04-30 07597503 frs-bus:OrdinaryShareClass1 2023-04-30 07597503 frs-bus:OrdinaryShareClass2 2022-05-01 2023-04-30 07597503 frs-bus:OrdinaryShareClass2 2022-04-30 07597503 frs-bus:OrdinaryShareClass2 2023-04-30 07597503 frs-bus:OrdinaryShareClass3 2022-05-01 2023-04-30 07597503 frs-bus:OrdinaryShareClass3 2022-04-30 07597503 frs-bus:OrdinaryShareClass3 2023-04-30 07597503 frs-bus:OrdinaryShareClass4 2022-05-01 2023-04-30 07597503 frs-bus:OrdinaryShareClass4 2022-04-30 07597503 frs-bus:OrdinaryShareClass4 2023-04-30 07597503 frs-bus:OrdinaryShareClass5 2022-05-01 2023-04-30 07597503 frs-bus:OrdinaryShareClass5 2022-04-30 07597503 frs-bus:OrdinaryShareClass5 2023-04-30 07597503 frs-bus:PreferenceShareClass1 2022-05-01 2023-04-30 07597503 frs-bus:PreferenceShareClass1 2022-04-30 07597503 frs-bus:PreferenceShareClass1 2023-04-30 07597503 frs-bus:PreferenceShareClass2 2022-05-01 2023-04-30 07597503 frs-bus:PreferenceShareClass2 2022-04-30 07597503 frs-bus:PreferenceShareClass2 2023-04-30 07597503 frs-bus:PreferenceShareClass3 2022-05-01 2023-04-30 07597503 frs-bus:PreferenceShareClass3 2022-04-30 07597503 frs-bus:PreferenceShareClass3 2023-04-30 07597503 frs-bus:PreferenceShareClass4 2022-05-01 2023-04-30 07597503 frs-bus:PreferenceShareClass4 2022-04-30 07597503 frs-bus:PreferenceShareClass4 2023-04-30 07597503 frs-bus:PreferenceShareClass5 2022-05-01 2023-04-30 07597503 frs-bus:PreferenceShareClass5 2022-04-30 07597503 frs-bus:PreferenceShareClass5 2023-04-30 07597503 1 2022-05-01 2023-04-30 07597503 1 2023-04-30 07597503 1 2022-05-01 2023-04-30 07597503 frs-core:LeasedAssets 2022-05-01 2023-04-30 07597503 frs-core:OwnedAssets 2022-05-01 2023-04-30 07597503 frs-core:CurrencyRisk 2022-05-01 2023-04-30 07597503 frs-core:MarketRisk 2022-05-01 2023-04-30 07597503 frs-core:InterestRateRisk 2022-05-01 2023-04-30 07597503 frs-core:DeferredTaxation 2022-05-01 2023-04-30 07597503 frs-core:DeferredTaxation 2022-04-30 07597503 frs-core:DeferredTaxation 2023-04-30 07597503 frs-core:OtherProvisionsContingentLiabilities 2022-05-01 2023-04-30 07597503 frs-core:OtherProvisionsContingentLiabilities 2022-04-30 07597503 frs-core:OtherProvisionsContingentLiabilities 2023-04-30 07597503 frs-core:ProvisionsDeferredTax 2023-04-30 07597503 frs-core:OtherDeferredTax 2023-04-30 07597503 frs-core:AcceleratedTaxDepreciationDeferredTax 2023-04-30 07597503 frs-core:TaxLossesCarry-forwardsDeferredTax 2023-04-30 07597503 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-04-30 07597503 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-05-01 2023-04-30 07597503 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-04-30 07597503 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-04-30 07597503 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-05-01 2023-04-30 07597503 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-04-30 07597503 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-04-30 07597503 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-05-01 2023-04-30 07597503 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-04-30 07597503 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-04-30 07597503 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-04-30 07597503 frs-core:RevaluationInvestmentPropertyDeferredTax 2023-04-30 07597503 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-04-30 07597503 frs-core:OtherPost-employmentBenefitsDeferredTax 2023-04-30 07597503 frs-core:Share-basedPaymentsDeferredTax 2023-04-30 07597503 frs-core:TaxCreditsDeferredTax 2023-04-30 07597503 frs-core:CostValuation 2022-04-30 07597503 frs-core:AdditionsToInvestments 2023-04-30 07597503 frs-core:DisposalsRepaymentsInvestments 2023-04-30 07597503 frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-04-30 07597503 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-04-30 07597503 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-04-30 07597503 frs-core:OtherIncreaseDecreaseInInvestments 2023-04-30 07597503 frs-core:CostValuation 2023-04-30 07597503 frs-core:ProvisionsForImpairmentInvestments 2022-04-30 07597503 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-04-30 07597503 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-04-30 07597503 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-04-30 07597503 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-04-30 07597503 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-04-30 07597503 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-04-30 07597503 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-04-30 07597503 frs-core:ProvisionsForImpairmentInvestments 2023-04-30 07597503 frs-core:ListedExchangeTraded 2023-04-30 07597503 frs-core:ListedExchangeTraded 2022-04-30 07597503 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-04-30 07597503 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-04-30 07597503 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-04-30 07597503 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-04-30 07597503 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-04-30 07597503 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-04-30 07597503 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-04-30 07597503 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-04-30 07597503 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-04-30 07597503 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-04-30 07597503 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-04-30 07597503 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-04-30 07597503 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-04-30 07597503 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-04-30 07597503 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-04-30 07597503 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-04-30 07597503 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-04-30 07597503 frs-core:UnlistedNon-exchangeTraded 2023-04-30 07597503 frs-core:UnlistedNon-exchangeTraded 2022-04-30 07597503 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-04-30 07597503 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-04-30 07597503 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-04-30 07597503 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-04-30 07597503 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-04-30 07597503 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-04-30 07597503 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-04-30 07597503 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-04-30 07597503 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-04-30 07597503 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-04-30 07597503 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-04-30 07597503 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-04-30 07597503 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-04-30 07597503 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-04-30 07597503 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-04-30 07597503 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-04-30 07597503 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-04-30 07597503 dpl-frs:CostSales 2022-05-01 2023-04-30 07597503 dpl-frs:CostSales 2022-04-30 07597503 dpl-frs:CostSales 2023-04-30 07597503 dpl-frs:DistributionCosts 2022-05-01 2023-04-30 07597503 dpl-frs:AdministrativeExpenses 2022-05-01 2023-04-30 07597503 frs-bus:Director1 2022-05-01 2023-04-30 07597503 frs-bus:Director1 2022-04-30 07597503 frs-bus:Director1 2023-04-30 07597503 1 2022-05-01 2023-04-30 07597503 frs-core:CurrentFinancialInstruments 1 2023-04-30 07597503 frs-core:Non-currentFinancialInstruments 1 2023-04-30 07597503 2 2022-05-01 2023-04-30 07597503 frs-core:CurrentFinancialInstruments 2 2023-04-30 07597503 frs-core:Non-currentFinancialInstruments 2 2023-04-30 07597503 3 2022-05-01 2023-04-30 07597503 frs-core:CurrentFinancialInstruments 3 2023-04-30 07597503 frs-core:Non-currentFinancialInstruments 3 2023-04-30 07597503 4 2022-05-01 2023-04-30 07597503 frs-core:CurrentFinancialInstruments 4 2023-04-30 07597503 frs-core:Non-currentFinancialInstruments 4 2023-04-30 07597503 5 2022-05-01 2023-04-30 07597503 frs-core:CurrentFinancialInstruments 5 2023-04-30 07597503 frs-core:Non-currentFinancialInstruments 5 2023-04-30 07597503 6 2022-05-01 2023-04-30 07597503 frs-core:CurrentFinancialInstruments 6 2023-04-30 07597503 frs-core:Non-currentFinancialInstruments 6 2023-04-30 07597503 7 2022-05-01 2023-04-30 07597503 frs-core:CurrentFinancialInstruments 7 2023-04-30 07597503 frs-core:Non-currentFinancialInstruments 7 2023-04-30 07597503 8 2022-05-01 2023-04-30 07597503 frs-core:CurrentFinancialInstruments 8 2023-04-30 07597503 frs-core:Non-currentFinancialInstruments 8 2023-04-30 07597503 9 2022-05-01 2023-04-30 07597503 frs-core:CurrentFinancialInstruments 9 2023-04-30 07597503 frs-core:Non-currentFinancialInstruments 9 2023-04-30 07597503 10 2022-05-01 2023-04-30 07597503 frs-core:CurrentFinancialInstruments 10 2023-04-30 07597503 frs-core:Non-currentFinancialInstruments 10 2023-04-30 07597503 11 2022-05-01 2023-04-30 07597503 frs-core:CurrentFinancialInstruments 11 2023-04-30 07597503 frs-core:Non-currentFinancialInstruments 11 2023-04-30 07597503 12 2022-05-01 2023-04-30 07597503 frs-core:CurrentFinancialInstruments 12 2023-04-30 07597503 frs-core:Non-currentFinancialInstruments 12 2023-04-30 07597503 13 2022-05-01 2023-04-30 07597503 frs-core:CurrentFinancialInstruments 13 2023-04-30 07597503 frs-core:Non-currentFinancialInstruments 13 2023-04-30 07597503 14 2022-05-01 2023-04-30 07597503 frs-core:CurrentFinancialInstruments 14 2023-04-30 07597503 frs-core:Non-currentFinancialInstruments 14 2023-04-30 07597503 15 2022-05-01 2023-04-30 07597503 frs-core:CurrentFinancialInstruments 15 2023-04-30 07597503 frs-core:Non-currentFinancialInstruments 15 2023-04-30 07597503 16 2022-05-01 2023-04-30 07597503 frs-core:CurrentFinancialInstruments 16 2023-04-30 07597503 frs-core:Non-currentFinancialInstruments 16 2023-04-30 07597503 17 2022-05-01 2023-04-30 07597503 frs-core:CurrentFinancialInstruments 17 2023-04-30 07597503 frs-core:Non-currentFinancialInstruments 17 2023-04-30 07597503 18 2022-05-01 2023-04-30 07597503 frs-core:CurrentFinancialInstruments 18 2023-04-30 07597503 frs-core:Non-currentFinancialInstruments 18 2023-04-30 07597503 19 2022-05-01 2023-04-30 07597503 frs-core:CurrentFinancialInstruments 19 2023-04-30 07597503 frs-core:Non-currentFinancialInstruments 19 2023-04-30 07597503 20 2022-05-01 2023-04-30 07597503 frs-core:CurrentFinancialInstruments 20 2023-04-30 07597503 frs-core:Non-currentFinancialInstruments 20 2023-04-30 07597503 dpl-frs:Item1 2022-05-01 2023-04-30 07597503 dpl-frs:Item1 2022-04-30 07597503 dpl-frs:Item1 2023-04-30 07597503 dpl-frs:CostSales dpl-frs:Item1 2022-05-01 2023-04-30 07597503 dpl-frs:CostSales dpl-frs:Item1 2022-04-30 07597503 dpl-frs:CostSales dpl-frs:Item1 2023-04-30 07597503 dpl-frs:DistributionCosts dpl-frs:Item1 2022-05-01 2023-04-30 07597503 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-05-01 2023-04-30 07597503 dpl-frs:Item2 2022-05-01 2023-04-30 07597503 dpl-frs:Item2 2022-04-30 07597503 dpl-frs:Item2 2023-04-30 07597503 dpl-frs:CostSales dpl-frs:Item2 2022-05-01 2023-04-30 07597503 dpl-frs:CostSales dpl-frs:Item2 2022-04-30 07597503 dpl-frs:CostSales dpl-frs:Item2 2023-04-30 07597503 dpl-frs:DistributionCosts dpl-frs:Item2 2022-05-01 2023-04-30 07597503 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-05-01 2023-04-30 07597503 dpl-frs:Item3 2022-05-01 2023-04-30 07597503 dpl-frs:Item3 2022-04-30 07597503 dpl-frs:Item3 2023-04-30 07597503 dpl-frs:CostSales dpl-frs:Item3 2022-05-01 2023-04-30 07597503 dpl-frs:CostSales dpl-frs:Item3 2022-04-30 07597503 dpl-frs:CostSales dpl-frs:Item3 2023-04-30 07597503 dpl-frs:DistributionCosts dpl-frs:Item3 2022-05-01 2023-04-30 07597503 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-05-01 2023-04-30 07597503 dpl-frs:Item4 2022-05-01 2023-04-30 07597503 dpl-frs:Item4 2022-04-30 07597503 dpl-frs:Item4 2023-04-30 07597503 dpl-frs:CostSales dpl-frs:Item4 2022-05-01 2023-04-30 07597503 dpl-frs:CostSales dpl-frs:Item4 2022-04-30 07597503 dpl-frs:CostSales dpl-frs:Item4 2023-04-30 07597503 dpl-frs:DistributionCosts dpl-frs:Item4 2022-05-01 2023-04-30 07597503 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-05-01 2023-04-30 07597503 dpl-frs:Item5 2022-05-01 2023-04-30 07597503 dpl-frs:Item5 2022-04-30 07597503 dpl-frs:Item5 2023-04-30 07597503 dpl-frs:CostSales dpl-frs:Item5 2022-05-01 2023-04-30 07597503 dpl-frs:CostSales dpl-frs:Item5 2022-04-30 07597503 dpl-frs:CostSales dpl-frs:Item5 2023-04-30 07597503 dpl-frs:DistributionCosts dpl-frs:Item5 2022-05-01 2023-04-30 07597503 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-05-01 2023-04-30 07597503 dpl-frs:Item6 2022-05-01 2023-04-30 07597503 dpl-frs:Item6 2022-04-30 07597503 dpl-frs:Item6 2023-04-30 07597503 dpl-frs:CostSales dpl-frs:Item6 2022-05-01 2023-04-30 07597503 dpl-frs:CostSales dpl-frs:Item6 2022-04-30 07597503 dpl-frs:CostSales dpl-frs:Item6 2023-04-30 07597503 dpl-frs:DistributionCosts dpl-frs:Item6 2022-05-01 2023-04-30 07597503 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-05-01 2023-04-30 07597503 dpl-frs:Item7 2022-05-01 2023-04-30 07597503 dpl-frs:Item7 2022-04-30 07597503 dpl-frs:Item7 2023-04-30 07597503 dpl-frs:CostSales dpl-frs:Item7 2022-05-01 2023-04-30 07597503 dpl-frs:CostSales dpl-frs:Item7 2022-04-30 07597503 dpl-frs:CostSales dpl-frs:Item7 2023-04-30 07597503 dpl-frs:DistributionCosts dpl-frs:Item7 2022-05-01 2023-04-30 07597503 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-05-01 2023-04-30 07597503 dpl-frs:Item8 2022-05-01 2023-04-30 07597503 dpl-frs:Item8 2022-04-30 07597503 dpl-frs:Item8 2023-04-30 07597503 dpl-frs:CostSales dpl-frs:Item8 2022-05-01 2023-04-30 07597503 dpl-frs:CostSales dpl-frs:Item8 2022-04-30 07597503 dpl-frs:CostSales dpl-frs:Item8 2023-04-30 07597503 dpl-frs:DistributionCosts dpl-frs:Item8 2022-05-01 2023-04-30 07597503 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-05-01 2023-04-30 07597503 dpl-frs:Item9 2022-05-01 2023-04-30 07597503 dpl-frs:Item9 2022-04-30 07597503 dpl-frs:Item9 2023-04-30 07597503 dpl-frs:CostSales dpl-frs:Item9 2022-05-01 2023-04-30 07597503 dpl-frs:CostSales dpl-frs:Item9 2022-04-30 07597503 dpl-frs:CostSales dpl-frs:Item9 2023-04-30 07597503 dpl-frs:DistributionCosts dpl-frs:Item9 2022-05-01 2023-04-30 07597503 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-05-01 2023-04-30 07597503 dpl-frs:Item10 2022-05-01 2023-04-30 07597503 dpl-frs:Item10 2022-04-30 07597503 dpl-frs:Item10 2023-04-30 07597503 dpl-frs:CostSales dpl-frs:Item10 2022-05-01 2023-04-30 07597503 dpl-frs:CostSales dpl-frs:Item10 2022-04-30 07597503 dpl-frs:CostSales dpl-frs:Item10 2023-04-30 07597503 dpl-frs:DistributionCosts dpl-frs:Item10 2022-05-01 2023-04-30 07597503 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-05-01 2023-04-30 07597503 dpl-frs:Item11 2022-05-01 2023-04-30 07597503 dpl-frs:Item11 2022-04-30 07597503 dpl-frs:Item11 2023-04-30 07597503 dpl-frs:CostSales dpl-frs:Item11 2022-05-01 2023-04-30 07597503 dpl-frs:CostSales dpl-frs:Item11 2022-04-30 07597503 dpl-frs:CostSales dpl-frs:Item11 2023-04-30 07597503 dpl-frs:DistributionCosts dpl-frs:Item11 2022-05-01 2023-04-30 07597503 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-05-01 2023-04-30 07597503 dpl-frs:Item12 2022-05-01 2023-04-30 07597503 dpl-frs:Item12 2022-04-30 07597503 dpl-frs:Item12 2023-04-30 07597503 dpl-frs:CostSales dpl-frs:Item12 2022-05-01 2023-04-30 07597503 dpl-frs:CostSales dpl-frs:Item12 2022-04-30 07597503 dpl-frs:CostSales dpl-frs:Item12 2023-04-30 07597503 dpl-frs:DistributionCosts dpl-frs:Item12 2022-05-01 2023-04-30 07597503 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-05-01 2023-04-30 07597503 1 2022-05-01 2023-04-30 07597503 frs-countries:EnglandWales 2022-05-01 2023-04-30
Registered number: 07597503
Pyrogon Limited
Unaudited Financial Statements
For the Period 1 May 2023 to 30 November 2023
Wincham Accountancy Limited
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 07597503
30 November 2023 30 April 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 - 66,577
- 66,577
CURRENT ASSETS
Debtors 5 2,220 -
2,220 -
Creditors: Amounts Falling Due Within One Year 6 (571 ) (1,146 )
NET CURRENT ASSETS (LIABILITIES) 1,649 (1,146 )
TOTAL ASSETS LESS CURRENT LIABILITIES 1,649 65,431
Creditors: Amounts Falling Due After More Than One Year 7 - (27,944 )
NET ASSETS 1,649 37,487
CAPITAL AND RESERVES
Called up share capital 8 25,829 61,530
Profit and Loss Account (24,180 ) (24,043 )
SHAREHOLDERS' FUNDS 1,649 37,487
Page 1
Page 2
For the period ending 30 November 2023 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 Leonard Jones
Director
11/12/2023
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
Pyrogon Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07597503 . The registered office is Wincham House, Greenfield Farm Trading Estate, Congleton, Cheshire, CW12 4TR.
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. 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:
2.3. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 1 (2023: 1)
1 1
4. Tangible Assets
Investment Properties
£
Cost
As at 1 May 2023 66,577
Disposals (66,577 )
Net Book Value
As at 30 November 2023 -
As at 1 May 2023 66,577
5. Debtors
30 November 2023 30 April 2023
£ £
Due within one year
Other debtors 2,220 -
2,220 -
6. Creditors: Amounts Falling Due Within One Year
30 November 2023 30 April 2023
£ £
Trade creditors 1 -
Accruals and deferred income 570 1,146
571 1,146
Page 3
Page 4
7. Creditors: Amounts Falling Due After More Than One Year
30 November 2023 30 April 2023
£ £
Directors loan account - 27,944
- 27,944
8. Share Capital
30 November 2023 30 April 2023
£ £
Allotted, Called up and fully paid 25,829 61,530
Page 4