Acorah Software Products - Accounts Production 14.3.260 false true 31 December 2022 1 January 2022 false 1 January 2023 31 December 2023 31 December 2023 05908251 J R Dudgeon S T Robinson D Gibson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05908251 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-12-31 05908251 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-12-31 05908251 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-12-31 05908251 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-12-31 05908251 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2023-01-01 2023-12-31 05908251 frs-core:AllSubsidiaries 2023-01-01 2023-12-31 05908251 frs-core:KeyManagementPersonnel 2023-01-01 2023-12-31 05908251 frs-core:EntitiesControlledByKeyManagementPersonnel 2023-01-01 2023-12-31 05908251 frs-core:OtherRelatedParties 2023-01-01 2023-12-31 05908251 2022-12-31 05908251 2023-12-31 05908251 2023-01-01 2023-12-31 05908251 frs-core:CurrentFinancialInstruments 2023-12-31 05908251 frs-core:CurrentFinancialInstruments 2023-01-01 2023-12-31 05908251 frs-core:Non-currentFinancialInstruments 2023-12-31 05908251 frs-core:Non-currentFinancialInstruments 2023-01-01 2023-12-31 05908251 frs-core:CurrentFinancialInstruments 2023-01-01 2023-12-31 05908251 frs-core:CurrentFinancialInstruments 2023-12-31 05908251 frs-core:AfterOneYear 2023-01-01 2023-12-31 05908251 frs-core:BetweenOneFiveYears 2023-01-01 2023-12-31 05908251 frs-core:BetweenOneFiveYears 2023-12-31 05908251 frs-core:ComputerEquipment 2023-12-31 05908251 frs-core:ComputerEquipment 2023-01-01 2023-12-31 05908251 frs-core:ComputerEquipment 2022-12-31 05908251 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-12-31 05908251 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-01-01 2023-12-31 05908251 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-12-31 05908251 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-12-31 05908251 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-01-01 2023-12-31 05908251 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-12-31 05908251 frs-core:FurnitureFittings 2023-12-31 05908251 frs-core:FurnitureFittings 2023-01-01 2023-12-31 05908251 frs-core:FurnitureFittings 2022-12-31 05908251 frs-core:NetGoodwill 2023-12-31 05908251 frs-core:NetGoodwill 2023-01-01 2023-12-31 05908251 frs-core:NetGoodwill 2022-12-31 05908251 frs-core:InvestmentPropertyIncludedWithinPPE 2023-12-31 05908251 frs-core:InvestmentPropertyIncludedWithinPPE 2023-01-01 2023-12-31 05908251 frs-core:InvestmentPropertyIncludedWithinPPE 2022-12-31 05908251 frs-core:LandBuildings 2023-12-31 05908251 frs-core:LandBuildings 2023-01-01 2023-12-31 05908251 frs-core:LandBuildings 2022-12-31 05908251 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-12-31 05908251 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-01-01 2023-12-31 05908251 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-12-31 05908251 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-12-31 05908251 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-01-01 2023-12-31 05908251 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-12-31 05908251 frs-core:MoreThanFiveYears 2023-01-01 2023-12-31 05908251 frs-core:MoreThanFiveYears 2023-12-31 05908251 frs-core:MotorVehicles 2023-12-31 05908251 frs-core:MotorVehicles 2023-01-01 2023-12-31 05908251 frs-core:MotorVehicles 2022-12-31 05908251 frs-core:OtherResidualIntangibleAssets 2023-12-31 05908251 frs-core:OtherResidualIntangibleAssets 2023-01-01 2023-12-31 05908251 frs-core:OtherResidualIntangibleAssets 2022-12-31 05908251 frs-core:PlantMachinery 2023-12-31 05908251 frs-core:PlantMachinery 2023-01-01 2023-12-31 05908251 frs-core:PlantMachinery 2022-12-31 05908251 frs-core:Secured 2023-12-31 05908251 frs-core:Unsecured 2023-12-31 05908251 frs-core:WithinOneYear 2023-01-01 2023-12-31 05908251 frs-core:WithinOneYear 2023-12-31 05908251 frs-core:CapitalRedemptionReserve 2023-01-01 2023-12-31 05908251 frs-core:CapitalRedemptionReserve 2022-12-31 05908251 frs-core:CapitalRedemptionReserve 2023-12-31 05908251 frs-core:OtherReservesSubtotal 2023-01-01 2023-12-31 05908251 frs-core:OtherReservesSubtotal 2022-12-31 05908251 frs-core:OtherReservesSubtotal 2023-12-31 05908251 frs-core:RevaluationReserve 2023-01-01 2023-12-31 05908251 frs-core:RevaluationReserve 2022-12-31 05908251 frs-core:RevaluationReserve 2023-12-31 05908251 frs-core:SharePremium 2023-01-01 2023-12-31 05908251 frs-core:SharePremium 2022-12-31 05908251 frs-core:SharePremium 2023-12-31 05908251 frs-core:ShareCapital 2023-01-01 2023-12-31 05908251 frs-core:ShareCapital 2022-12-31 05908251 frs-core:ShareCapital 2023-12-31 05908251 frs-core:RetainedEarningsAccumulatedLosses 2023-01-01 2023-12-31 05908251 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-12-31 05908251 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 05908251 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31 05908251 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 05908251 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-12-31 05908251 frs-countries:UnitedKingdom 2023-01-01 2023-12-31 05908251 frs-countries:Europe 2023-01-01 2023-12-31 05908251 frs-countries:NorthAmerica 2023-01-01 2023-12-31 05908251 frs-countries:SouthAmerica 2023-01-01 2023-12-31 05908251 frs-countries:Asia 2023-01-01 2023-12-31 05908251 frs-countries:RestWorldOutsideUK 2023-01-01 2023-12-31 05908251 frs-bus:HighestPaidDirector 2023-01-01 2023-12-31 05908251 frs-bus:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 05908251 frs-bus:CompanyLimitedByGuarantee 2023-01-01 2023-12-31 05908251 frs-bus:LimitedLiabilityPartnershipLLP 2023-01-01 2023-12-31 05908251 frs-bus:LimitedLiabilityPartnershipsSORP 2023-01-01 2023-12-31 05908251 frs-bus:FullAccounts 2023-01-01 2023-12-31 05908251 frs-bus:FilletedAccounts 2023-01-01 2023-12-31 05908251 frs-bus:AbridgedAccounts 2023-01-01 2023-12-31 05908251 frs-bus:FRS102 2023-01-01 2023-12-31 05908251 frs-bus:MediumEntities 2023-01-01 2023-12-31 05908251 frs-bus:SmallEntities 2023-01-01 2023-12-31 05908251 frs-bus:EntityHasNeverTraded 2023-01-01 2023-12-31 05908251 frs-bus:EntityNoLongerTradingButTradedInPast 2023-01-01 2023-12-31 05908251 frs-bus:Audited 2023-01-01 2023-12-31 05908251 frs-bus:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 05908251 frs-bus:AuditExemptWithAccountantsReport 2023-01-01 2023-12-31 05908251 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2023-01-01 2023-12-31 05908251 frs-bus:LargeCompaniesRegimeForAccounts 2023-01-01 2023-12-31 05908251 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2023-01-01 2023-12-31 05908251 frs-bus:SmallCompaniesRegimeForAccounts 2023-01-01 2023-12-31 05908251 frs-bus:LargeCompaniesRegimeForDirectorsReport 2023-01-01 2023-12-31 05908251 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2023-01-01 2023-12-31 05908251 frs-bus:SmallCompaniesRegimeForDirectorsReport 2023-01-01 2023-12-31 05908251 frs-bus:OrdinaryShareClass1 2023-01-01 2023-12-31 05908251 frs-bus:OrdinaryShareClass1 2022-12-31 05908251 frs-bus:OrdinaryShareClass1 2023-12-31 05908251 frs-bus:OrdinaryShareClass2 2023-01-01 2023-12-31 05908251 frs-bus:OrdinaryShareClass2 2022-12-31 05908251 frs-bus:OrdinaryShareClass2 2023-12-31 05908251 frs-bus:OrdinaryShareClass3 2023-01-01 2023-12-31 05908251 frs-bus:OrdinaryShareClass3 2022-12-31 05908251 frs-bus:OrdinaryShareClass3 2023-12-31 05908251 frs-bus:OrdinaryShareClass4 2023-01-01 2023-12-31 05908251 frs-bus:OrdinaryShareClass4 2022-12-31 05908251 frs-bus:OrdinaryShareClass4 2023-12-31 05908251 frs-bus:OrdinaryShareClass5 2023-01-01 2023-12-31 05908251 frs-bus:OrdinaryShareClass5 2022-12-31 05908251 frs-bus:OrdinaryShareClass5 2023-12-31 05908251 frs-bus:PreferenceShareClass1 2023-01-01 2023-12-31 05908251 frs-bus:PreferenceShareClass1 2022-12-31 05908251 frs-bus:PreferenceShareClass1 2023-12-31 05908251 frs-bus:PreferenceShareClass2 2023-01-01 2023-12-31 05908251 frs-bus:PreferenceShareClass2 2022-12-31 05908251 frs-bus:PreferenceShareClass2 2023-12-31 05908251 frs-bus:PreferenceShareClass3 2023-01-01 2023-12-31 05908251 frs-bus:PreferenceShareClass3 2022-12-31 05908251 frs-bus:PreferenceShareClass3 2023-12-31 05908251 frs-bus:PreferenceShareClass4 2023-01-01 2023-12-31 05908251 frs-bus:PreferenceShareClass4 2022-12-31 05908251 frs-bus:PreferenceShareClass4 2023-12-31 05908251 frs-bus:PreferenceShareClass5 2023-01-01 2023-12-31 05908251 frs-bus:PreferenceShareClass5 2022-12-31 05908251 frs-bus:PreferenceShareClass5 2023-12-31 05908251 1 2023-01-01 2023-12-31 05908251 1 2023-12-31 05908251 1 2023-01-01 2023-12-31 05908251 frs-core:LeasedAssets 2023-01-01 2023-12-31 05908251 frs-core:OwnedAssets 2023-01-01 2023-12-31 05908251 frs-core:CurrencyRisk 2023-01-01 2023-12-31 05908251 frs-core:MarketRisk 2023-01-01 2023-12-31 05908251 frs-core:InterestRateRisk 2023-01-01 2023-12-31 05908251 frs-core:DeferredTaxation 2023-01-01 2023-12-31 05908251 frs-core:DeferredTaxation 2022-12-31 05908251 frs-core:DeferredTaxation 2023-12-31 05908251 frs-core:OtherProvisionsContingentLiabilities 2023-01-01 2023-12-31 05908251 frs-core:OtherProvisionsContingentLiabilities 2022-12-31 05908251 frs-core:OtherProvisionsContingentLiabilities 2023-12-31 05908251 frs-core:ProvisionsDeferredTax 2023-12-31 05908251 frs-core:OtherDeferredTax 2023-12-31 05908251 frs-core:AcceleratedTaxDepreciationDeferredTax 2023-12-31 05908251 frs-core:TaxLossesCarry-forwardsDeferredTax 2023-12-31 05908251 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-12-31 05908251 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-01-01 2023-12-31 05908251 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-12-31 05908251 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-12-31 05908251 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-01-01 2023-12-31 05908251 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-12-31 05908251 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-12-31 05908251 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-01-01 2023-12-31 05908251 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-12-31 05908251 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-12-31 05908251 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-12-31 05908251 frs-core:RevaluationInvestmentPropertyDeferredTax 2023-12-31 05908251 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-12-31 05908251 frs-core:OtherPost-employmentBenefitsDeferredTax 2023-12-31 05908251 frs-core:Share-basedPaymentsDeferredTax 2023-12-31 05908251 frs-core:TaxCreditsDeferredTax 2023-12-31 05908251 frs-core:CostValuation 2022-12-31 05908251 frs-core:AdditionsToInvestments 2023-12-31 05908251 frs-core:DisposalsRepaymentsInvestments 2023-12-31 05908251 frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-12-31 05908251 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-12-31 05908251 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-12-31 05908251 frs-core:OtherIncreaseDecreaseInInvestments 2023-12-31 05908251 frs-core:CostValuation 2023-12-31 05908251 frs-core:ProvisionsForImpairmentInvestments 2022-12-31 05908251 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-12-31 05908251 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-12-31 05908251 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-12-31 05908251 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-12-31 05908251 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-12-31 05908251 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-12-31 05908251 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-12-31 05908251 frs-core:ProvisionsForImpairmentInvestments 2023-12-31 05908251 frs-core:ListedExchangeTraded 2023-12-31 05908251 frs-core:ListedExchangeTraded 2022-12-31 05908251 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-12-31 05908251 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-12-31 05908251 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-12-31 05908251 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-12-31 05908251 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-12-31 05908251 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-12-31 05908251 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-12-31 05908251 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-12-31 05908251 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 05908251 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-12-31 05908251 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-12-31 05908251 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-12-31 05908251 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-12-31 05908251 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-12-31 05908251 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-12-31 05908251 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-12-31 05908251 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-12-31 05908251 frs-core:UnlistedNon-exchangeTraded 2023-12-31 05908251 frs-core:UnlistedNon-exchangeTraded 2022-12-31 05908251 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-12-31 05908251 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 05908251 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 05908251 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 05908251 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 05908251 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 05908251 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 05908251 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-12-31 05908251 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 05908251 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 05908251 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 05908251 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 05908251 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 05908251 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-12-31 05908251 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 05908251 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 05908251 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 05908251 dpl-frs:CostSales 2023-01-01 2023-12-31 05908251 dpl-frs:CostSales 2022-12-31 05908251 dpl-frs:CostSales 2023-12-31 05908251 dpl-frs:DistributionCosts 2023-01-01 2023-12-31 05908251 dpl-frs:AdministrativeExpenses 2023-01-01 2023-12-31 05908251 frs-bus:Director1 2023-01-01 2023-12-31 05908251 frs-bus:Director1 2022-12-31 05908251 frs-bus:Director1 2023-12-31 05908251 frs-bus:Director2 2023-01-01 2023-12-31 05908251 frs-bus:Director2 2022-12-31 05908251 frs-bus:Director2 2023-12-31 05908251 frs-bus:Director3 2023-01-01 2023-12-31 05908251 frs-bus:Director3 2022-12-31 05908251 frs-bus:Director3 2023-12-31 05908251 1 2023-01-01 2023-12-31 05908251 frs-core:CurrentFinancialInstruments 1 2023-12-31 05908251 frs-core:Non-currentFinancialInstruments 1 2023-12-31 05908251 2 2023-01-01 2023-12-31 05908251 frs-core:CurrentFinancialInstruments 2 2023-12-31 05908251 frs-core:Non-currentFinancialInstruments 2 2023-12-31 05908251 3 2023-01-01 2023-12-31 05908251 frs-core:CurrentFinancialInstruments 3 2023-12-31 05908251 frs-core:Non-currentFinancialInstruments 3 2023-12-31 05908251 4 2023-01-01 2023-12-31 05908251 frs-core:CurrentFinancialInstruments 4 2023-12-31 05908251 frs-core:Non-currentFinancialInstruments 4 2023-12-31 05908251 5 2023-01-01 2023-12-31 05908251 frs-core:CurrentFinancialInstruments 5 2023-12-31 05908251 frs-core:Non-currentFinancialInstruments 5 2023-12-31 05908251 6 2023-01-01 2023-12-31 05908251 frs-core:CurrentFinancialInstruments 6 2023-12-31 05908251 frs-core:Non-currentFinancialInstruments 6 2023-12-31 05908251 7 2023-01-01 2023-12-31 05908251 frs-core:CurrentFinancialInstruments 7 2023-12-31 05908251 frs-core:Non-currentFinancialInstruments 7 2023-12-31 05908251 8 2023-01-01 2023-12-31 05908251 frs-core:CurrentFinancialInstruments 8 2023-12-31 05908251 frs-core:Non-currentFinancialInstruments 8 2023-12-31 05908251 9 2023-01-01 2023-12-31 05908251 frs-core:CurrentFinancialInstruments 9 2023-12-31 05908251 frs-core:Non-currentFinancialInstruments 9 2023-12-31 05908251 10 2023-01-01 2023-12-31 05908251 frs-core:CurrentFinancialInstruments 10 2023-12-31 05908251 frs-core:Non-currentFinancialInstruments 10 2023-12-31 05908251 11 2023-01-01 2023-12-31 05908251 frs-core:CurrentFinancialInstruments 11 2023-12-31 05908251 frs-core:Non-currentFinancialInstruments 11 2023-12-31 05908251 12 2023-01-01 2023-12-31 05908251 frs-core:CurrentFinancialInstruments 12 2023-12-31 05908251 frs-core:Non-currentFinancialInstruments 12 2023-12-31 05908251 13 2023-01-01 2023-12-31 05908251 frs-core:CurrentFinancialInstruments 13 2023-12-31 05908251 frs-core:Non-currentFinancialInstruments 13 2023-12-31 05908251 14 2023-01-01 2023-12-31 05908251 frs-core:CurrentFinancialInstruments 14 2023-12-31 05908251 frs-core:Non-currentFinancialInstruments 14 2023-12-31 05908251 15 2023-01-01 2023-12-31 05908251 frs-core:CurrentFinancialInstruments 15 2023-12-31 05908251 frs-core:Non-currentFinancialInstruments 15 2023-12-31 05908251 16 2023-01-01 2023-12-31 05908251 frs-core:CurrentFinancialInstruments 16 2023-12-31 05908251 frs-core:Non-currentFinancialInstruments 16 2023-12-31 05908251 17 2023-01-01 2023-12-31 05908251 frs-core:CurrentFinancialInstruments 17 2023-12-31 05908251 frs-core:Non-currentFinancialInstruments 17 2023-12-31 05908251 18 2023-01-01 2023-12-31 05908251 frs-core:CurrentFinancialInstruments 18 2023-12-31 05908251 frs-core:Non-currentFinancialInstruments 18 2023-12-31 05908251 19 2023-01-01 2023-12-31 05908251 frs-core:CurrentFinancialInstruments 19 2023-12-31 05908251 frs-core:Non-currentFinancialInstruments 19 2023-12-31 05908251 20 2023-01-01 2023-12-31 05908251 frs-core:CurrentFinancialInstruments 20 2023-12-31 05908251 frs-core:Non-currentFinancialInstruments 20 2023-12-31 05908251 dpl-frs:Item1 2023-01-01 2023-12-31 05908251 dpl-frs:Item1 2022-12-31 05908251 dpl-frs:Item1 2023-12-31 05908251 dpl-frs:CostSales dpl-frs:Item1 2023-01-01 2023-12-31 05908251 dpl-frs:CostSales dpl-frs:Item1 2022-12-31 05908251 dpl-frs:CostSales dpl-frs:Item1 2023-12-31 05908251 dpl-frs:DistributionCosts dpl-frs:Item1 2023-01-01 2023-12-31 05908251 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2023-01-01 2023-12-31 05908251 dpl-frs:Item2 2023-01-01 2023-12-31 05908251 dpl-frs:Item2 2022-12-31 05908251 dpl-frs:Item2 2023-12-31 05908251 dpl-frs:CostSales dpl-frs:Item2 2023-01-01 2023-12-31 05908251 dpl-frs:CostSales dpl-frs:Item2 2022-12-31 05908251 dpl-frs:CostSales dpl-frs:Item2 2023-12-31 05908251 dpl-frs:DistributionCosts dpl-frs:Item2 2023-01-01 2023-12-31 05908251 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2023-01-01 2023-12-31 05908251 dpl-frs:Item3 2023-01-01 2023-12-31 05908251 dpl-frs:Item3 2022-12-31 05908251 dpl-frs:Item3 2023-12-31 05908251 dpl-frs:CostSales dpl-frs:Item3 2023-01-01 2023-12-31 05908251 dpl-frs:CostSales dpl-frs:Item3 2022-12-31 05908251 dpl-frs:CostSales dpl-frs:Item3 2023-12-31 05908251 dpl-frs:DistributionCosts dpl-frs:Item3 2023-01-01 2023-12-31 05908251 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2023-01-01 2023-12-31 05908251 dpl-frs:Item4 2023-01-01 2023-12-31 05908251 dpl-frs:Item4 2022-12-31 05908251 dpl-frs:Item4 2023-12-31 05908251 dpl-frs:CostSales dpl-frs:Item4 2023-01-01 2023-12-31 05908251 dpl-frs:CostSales dpl-frs:Item4 2022-12-31 05908251 dpl-frs:CostSales dpl-frs:Item4 2023-12-31 05908251 dpl-frs:DistributionCosts dpl-frs:Item4 2023-01-01 2023-12-31 05908251 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2023-01-01 2023-12-31 05908251 dpl-frs:Item5 2023-01-01 2023-12-31 05908251 dpl-frs:Item5 2022-12-31 05908251 dpl-frs:Item5 2023-12-31 05908251 dpl-frs:CostSales dpl-frs:Item5 2023-01-01 2023-12-31 05908251 dpl-frs:CostSales dpl-frs:Item5 2022-12-31 05908251 dpl-frs:CostSales dpl-frs:Item5 2023-12-31 05908251 dpl-frs:DistributionCosts dpl-frs:Item5 2023-01-01 2023-12-31 05908251 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2023-01-01 2023-12-31 05908251 dpl-frs:Item6 2023-01-01 2023-12-31 05908251 dpl-frs:Item6 2022-12-31 05908251 dpl-frs:Item6 2023-12-31 05908251 dpl-frs:CostSales dpl-frs:Item6 2023-01-01 2023-12-31 05908251 dpl-frs:CostSales dpl-frs:Item6 2022-12-31 05908251 dpl-frs:CostSales dpl-frs:Item6 2023-12-31 05908251 dpl-frs:DistributionCosts dpl-frs:Item6 2023-01-01 2023-12-31 05908251 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2023-01-01 2023-12-31 05908251 dpl-frs:Item7 2023-01-01 2023-12-31 05908251 dpl-frs:Item7 2022-12-31 05908251 dpl-frs:Item7 2023-12-31 05908251 dpl-frs:CostSales dpl-frs:Item7 2023-01-01 2023-12-31 05908251 dpl-frs:CostSales dpl-frs:Item7 2022-12-31 05908251 dpl-frs:CostSales dpl-frs:Item7 2023-12-31 05908251 dpl-frs:DistributionCosts dpl-frs:Item7 2023-01-01 2023-12-31 05908251 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2023-01-01 2023-12-31 05908251 dpl-frs:Item8 2023-01-01 2023-12-31 05908251 dpl-frs:Item8 2022-12-31 05908251 dpl-frs:Item8 2023-12-31 05908251 dpl-frs:CostSales dpl-frs:Item8 2023-01-01 2023-12-31 05908251 dpl-frs:CostSales dpl-frs:Item8 2022-12-31 05908251 dpl-frs:CostSales dpl-frs:Item8 2023-12-31 05908251 dpl-frs:DistributionCosts dpl-frs:Item8 2023-01-01 2023-12-31 05908251 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2023-01-01 2023-12-31 05908251 dpl-frs:Item9 2023-01-01 2023-12-31 05908251 dpl-frs:Item9 2022-12-31 05908251 dpl-frs:Item9 2023-12-31 05908251 dpl-frs:CostSales dpl-frs:Item9 2023-01-01 2023-12-31 05908251 dpl-frs:CostSales dpl-frs:Item9 2022-12-31 05908251 dpl-frs:CostSales dpl-frs:Item9 2023-12-31 05908251 dpl-frs:DistributionCosts dpl-frs:Item9 2023-01-01 2023-12-31 05908251 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2023-01-01 2023-12-31 05908251 dpl-frs:Item10 2023-01-01 2023-12-31 05908251 dpl-frs:Item10 2022-12-31 05908251 dpl-frs:Item10 2023-12-31 05908251 dpl-frs:CostSales dpl-frs:Item10 2023-01-01 2023-12-31 05908251 dpl-frs:CostSales dpl-frs:Item10 2022-12-31 05908251 dpl-frs:CostSales dpl-frs:Item10 2023-12-31 05908251 dpl-frs:DistributionCosts dpl-frs:Item10 2023-01-01 2023-12-31 05908251 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2023-01-01 2023-12-31 05908251 dpl-frs:Item11 2023-01-01 2023-12-31 05908251 dpl-frs:Item11 2022-12-31 05908251 dpl-frs:Item11 2023-12-31 05908251 dpl-frs:CostSales dpl-frs:Item11 2023-01-01 2023-12-31 05908251 dpl-frs:CostSales dpl-frs:Item11 2022-12-31 05908251 dpl-frs:CostSales dpl-frs:Item11 2023-12-31 05908251 dpl-frs:DistributionCosts dpl-frs:Item11 2023-01-01 2023-12-31 05908251 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2023-01-01 2023-12-31 05908251 dpl-frs:Item12 2023-01-01 2023-12-31 05908251 dpl-frs:Item12 2022-12-31 05908251 dpl-frs:Item12 2023-12-31 05908251 dpl-frs:CostSales dpl-frs:Item12 2023-01-01 2023-12-31 05908251 dpl-frs:CostSales dpl-frs:Item12 2022-12-31 05908251 dpl-frs:CostSales dpl-frs:Item12 2023-12-31 05908251 dpl-frs:DistributionCosts dpl-frs:Item12 2023-01-01 2023-12-31 05908251 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2023-01-01 2023-12-31 05908251 1 2023-01-01 2023-12-31 05908251 frs-countries:EnglandWales 2023-01-01 2023-12-31 05908251 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-12-31 05908251 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-12-31 05908251 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-12-31 05908251 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-12-31 05908251 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-01-01 2022-12-31 05908251 frs-core:AllSubsidiaries 2022-01-01 2022-12-31 05908251 frs-core:KeyManagementPersonnel 2022-01-01 2022-12-31 05908251 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-01-01 2022-12-31 05908251 frs-core:OtherRelatedParties 2022-01-01 2022-12-31 05908251 2021-12-31 05908251 2022-12-31 05908251 2022-01-01 2022-12-31 05908251 frs-core:CurrentFinancialInstruments 2022-12-31 05908251 frs-core:CurrentFinancialInstruments 2022-01-01 2022-12-31 05908251 frs-core:Non-currentFinancialInstruments 2022-12-31 05908251 frs-core:Non-currentFinancialInstruments 2022-01-01 2022-12-31 05908251 frs-core:CurrentFinancialInstruments 2022-01-01 2022-12-31 05908251 frs-core:CurrentFinancialInstruments 2022-12-31 05908251 frs-core:AfterOneYear 2022-01-01 2022-12-31 05908251 frs-core:BetweenOneFiveYears 2022-01-01 2022-12-31 05908251 frs-core:BetweenOneFiveYears 2022-12-31 05908251 frs-core:ComputerEquipment 2022-12-31 05908251 frs-core:ComputerEquipment 2022-01-01 2022-12-31 05908251 frs-core:ComputerEquipment 2021-12-31 05908251 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-12-31 05908251 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-01-01 2022-12-31 05908251 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-12-31 05908251 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-12-31 05908251 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-01-01 2022-12-31 05908251 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-12-31 05908251 frs-core:FurnitureFittings 2022-12-31 05908251 frs-core:FurnitureFittings 2022-01-01 2022-12-31 05908251 frs-core:FurnitureFittings 2021-12-31 05908251 frs-core:NetGoodwill 2022-12-31 05908251 frs-core:NetGoodwill 2022-01-01 2022-12-31 05908251 frs-core:NetGoodwill 2021-12-31 05908251 frs-core:InvestmentPropertyIncludedWithinPPE 2022-12-31 05908251 frs-core:InvestmentPropertyIncludedWithinPPE 2022-01-01 2022-12-31 05908251 frs-core:InvestmentPropertyIncludedWithinPPE 2021-12-31 05908251 frs-core:LandBuildings 2022-12-31 05908251 frs-core:LandBuildings 2022-01-01 2022-12-31 05908251 frs-core:LandBuildings 2021-12-31 05908251 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-12-31 05908251 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-01-01 2022-12-31 05908251 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-12-31 05908251 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-12-31 05908251 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-01-01 2022-12-31 05908251 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-12-31 05908251 frs-core:MoreThanFiveYears 2022-01-01 2022-12-31 05908251 frs-core:MoreThanFiveYears 2022-12-31 05908251 frs-core:MotorVehicles 2022-12-31 05908251 frs-core:MotorVehicles 2022-01-01 2022-12-31 05908251 frs-core:MotorVehicles 2021-12-31 05908251 frs-core:OtherResidualIntangibleAssets 2022-12-31 05908251 frs-core:OtherResidualIntangibleAssets 2022-01-01 2022-12-31 05908251 frs-core:OtherResidualIntangibleAssets 2021-12-31 05908251 frs-core:PlantMachinery 2022-12-31 05908251 frs-core:PlantMachinery 2022-01-01 2022-12-31 05908251 frs-core:PlantMachinery 2021-12-31 05908251 frs-core:Secured 2022-12-31 05908251 frs-core:Unsecured 2022-12-31 05908251 frs-core:WithinOneYear 2022-01-01 2022-12-31 05908251 frs-core:WithinOneYear 2022-12-31 05908251 frs-core:CapitalRedemptionReserve 2022-01-01 2022-12-31 05908251 frs-core:CapitalRedemptionReserve 2021-12-31 05908251 frs-core:CapitalRedemptionReserve 2022-12-31 05908251 frs-core:OtherReservesSubtotal 2022-01-01 2022-12-31 05908251 frs-core:OtherReservesSubtotal 2021-12-31 05908251 frs-core:OtherReservesSubtotal 2022-12-31 05908251 frs-core:RevaluationReserve 2022-01-01 2022-12-31 05908251 frs-core:RevaluationReserve 2021-12-31 05908251 frs-core:RevaluationReserve 2022-12-31 05908251 frs-core:SharePremium 2022-01-01 2022-12-31 05908251 frs-core:SharePremium 2021-12-31 05908251 frs-core:SharePremium 2022-12-31 05908251 frs-core:ShareCapital 2022-01-01 2022-12-31 05908251 frs-core:ShareCapital 2021-12-31 05908251 frs-core:ShareCapital 2022-12-31 05908251 frs-core:RetainedEarningsAccumulatedLosses 2022-01-01 2022-12-31 05908251 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-12-31 05908251 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31 05908251 frs-core:RetainedEarningsAccumulatedLosses 2021-12-31 05908251 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31 05908251 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-12-31 05908251 frs-countries:UnitedKingdom 2022-01-01 2022-12-31 05908251 frs-countries:Europe 2022-01-01 2022-12-31 05908251 frs-countries:NorthAmerica 2022-01-01 2022-12-31 05908251 frs-countries:SouthAmerica 2022-01-01 2022-12-31 05908251 frs-countries:Asia 2022-01-01 2022-12-31 05908251 frs-countries:RestWorldOutsideUK 2022-01-01 2022-12-31 05908251 frs-bus:HighestPaidDirector 2022-01-01 2022-12-31 05908251 frs-bus:PrivateLimitedCompanyLtd 2022-01-01 2022-12-31 05908251 frs-bus:CompanyLimitedByGuarantee 2022-01-01 2022-12-31 05908251 frs-bus:LimitedLiabilityPartnershipLLP 2022-01-01 2022-12-31 05908251 frs-bus:LimitedLiabilityPartnershipsSORP 2022-01-01 2022-12-31 05908251 frs-bus:FullAccounts 2022-01-01 2022-12-31 05908251 frs-bus:FilletedAccounts 2022-01-01 2022-12-31 05908251 frs-bus:AbridgedAccounts 2022-01-01 2022-12-31 05908251 frs-bus:FRS102 2022-01-01 2022-12-31 05908251 frs-bus:MediumEntities 2022-01-01 2022-12-31 05908251 frs-bus:SmallEntities 2022-01-01 2022-12-31 05908251 frs-bus:EntityHasNeverTraded 2022-01-01 2022-12-31 05908251 frs-bus:EntityNoLongerTradingButTradedInPast 2022-01-01 2022-12-31 05908251 frs-bus:Audited 2022-01-01 2022-12-31 05908251 frs-bus:AuditExempt-NoAccountantsReport 2022-01-01 2022-12-31 05908251 frs-bus:AuditExemptWithAccountantsReport 2022-01-01 2022-12-31 05908251 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-01-01 2022-12-31 05908251 frs-bus:LargeCompaniesRegimeForAccounts 2022-01-01 2022-12-31 05908251 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-01-01 2022-12-31 05908251 frs-bus:SmallCompaniesRegimeForAccounts 2022-01-01 2022-12-31 05908251 frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-01-01 2022-12-31 05908251 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-01-01 2022-12-31 05908251 frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-01-01 2022-12-31 05908251 frs-bus:OrdinaryShareClass1 2022-01-01 2022-12-31 05908251 frs-bus:OrdinaryShareClass1 2021-12-31 05908251 frs-bus:OrdinaryShareClass1 2022-12-31 05908251 frs-bus:OrdinaryShareClass2 2022-01-01 2022-12-31 05908251 frs-bus:OrdinaryShareClass2 2021-12-31 05908251 frs-bus:OrdinaryShareClass2 2022-12-31 05908251 frs-bus:OrdinaryShareClass3 2022-01-01 2022-12-31 05908251 frs-bus:OrdinaryShareClass3 2021-12-31 05908251 frs-bus:OrdinaryShareClass3 2022-12-31 05908251 frs-bus:OrdinaryShareClass4 2022-01-01 2022-12-31 05908251 frs-bus:OrdinaryShareClass4 2021-12-31 05908251 frs-bus:OrdinaryShareClass4 2022-12-31 05908251 frs-bus:OrdinaryShareClass5 2022-01-01 2022-12-31 05908251 frs-bus:OrdinaryShareClass5 2021-12-31 05908251 frs-bus:OrdinaryShareClass5 2022-12-31 05908251 frs-bus:PreferenceShareClass1 2022-01-01 2022-12-31 05908251 frs-bus:PreferenceShareClass1 2021-12-31 05908251 frs-bus:PreferenceShareClass1 2022-12-31 05908251 frs-bus:PreferenceShareClass2 2022-01-01 2022-12-31 05908251 frs-bus:PreferenceShareClass2 2021-12-31 05908251 frs-bus:PreferenceShareClass2 2022-12-31 05908251 frs-bus:PreferenceShareClass3 2022-01-01 2022-12-31 05908251 frs-bus:PreferenceShareClass3 2021-12-31 05908251 frs-bus:PreferenceShareClass3 2022-12-31 05908251 frs-bus:PreferenceShareClass4 2022-01-01 2022-12-31 05908251 frs-bus:PreferenceShareClass4 2021-12-31 05908251 frs-bus:PreferenceShareClass4 2022-12-31 05908251 frs-bus:PreferenceShareClass5 2022-01-01 2022-12-31 05908251 frs-bus:PreferenceShareClass5 2021-12-31 05908251 frs-bus:PreferenceShareClass5 2022-12-31 05908251 1 2022-01-01 2022-12-31 05908251 1 2022-12-31 05908251 1 2022-01-01 2022-12-31 05908251 frs-core:LeasedAssets 2022-01-01 2022-12-31 05908251 frs-core:OwnedAssets 2022-01-01 2022-12-31 05908251 frs-core:CurrencyRisk 2022-01-01 2022-12-31 05908251 frs-core:MarketRisk 2022-01-01 2022-12-31 05908251 frs-core:InterestRateRisk 2022-01-01 2022-12-31 05908251 frs-core:DeferredTaxation 2022-01-01 2022-12-31 05908251 frs-core:DeferredTaxation 2021-12-31 05908251 frs-core:DeferredTaxation 2022-12-31 05908251 frs-core:OtherProvisionsContingentLiabilities 2022-01-01 2022-12-31 05908251 frs-core:OtherProvisionsContingentLiabilities 2021-12-31 05908251 frs-core:OtherProvisionsContingentLiabilities 2022-12-31 05908251 frs-core:ProvisionsDeferredTax 2022-12-31 05908251 frs-core:OtherDeferredTax 2022-12-31 05908251 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-12-31 05908251 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-12-31 05908251 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-12-31 05908251 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-01-01 2022-12-31 05908251 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-12-31 05908251 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-12-31 05908251 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-01-01 2022-12-31 05908251 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-12-31 05908251 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-12-31 05908251 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-01-01 2022-12-31 05908251 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-12-31 05908251 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-12-31 05908251 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-12-31 05908251 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-12-31 05908251 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-12-31 05908251 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-12-31 05908251 frs-core:Share-basedPaymentsDeferredTax 2022-12-31 05908251 frs-core:TaxCreditsDeferredTax 2022-12-31 05908251 frs-core:CostValuation 2021-12-31 05908251 frs-core:AdditionsToInvestments 2022-12-31 05908251 frs-core:DisposalsRepaymentsInvestments 2022-12-31 05908251 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-12-31 05908251 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-12-31 05908251 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-12-31 05908251 frs-core:OtherIncreaseDecreaseInInvestments 2022-12-31 05908251 frs-core:CostValuation 2022-12-31 05908251 frs-core:ProvisionsForImpairmentInvestments 2021-12-31 05908251 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-12-31 05908251 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-12-31 05908251 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-12-31 05908251 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-12-31 05908251 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-12-31 05908251 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-12-31 05908251 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-12-31 05908251 frs-core:ProvisionsForImpairmentInvestments 2022-12-31 05908251 frs-core:ListedExchangeTraded 2022-12-31 05908251 frs-core:ListedExchangeTraded 2021-12-31 05908251 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-12-31 05908251 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-12-31 05908251 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-12-31 05908251 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-12-31 05908251 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-12-31 05908251 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-12-31 05908251 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-12-31 05908251 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-12-31 05908251 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 05908251 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 05908251 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 05908251 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 05908251 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 05908251 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-12-31 05908251 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 05908251 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 05908251 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 05908251 frs-core:UnlistedNon-exchangeTraded 2022-12-31 05908251 frs-core:UnlistedNon-exchangeTraded 2021-12-31 05908251 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-12-31 05908251 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 05908251 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 05908251 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 05908251 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 05908251 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 05908251 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 05908251 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-12-31 05908251 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 05908251 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 05908251 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 05908251 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 05908251 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 05908251 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-12-31 05908251 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 05908251 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 05908251 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 05908251 dpl-frs:CostSales 2022-01-01 2022-12-31 05908251 dpl-frs:CostSales 2021-12-31 05908251 dpl-frs:CostSales 2022-12-31 05908251 dpl-frs:DistributionCosts 2022-01-01 2022-12-31 05908251 dpl-frs:AdministrativeExpenses 2022-01-01 2022-12-31 05908251 frs-bus:Director1 2022-01-01 2022-12-31 05908251 frs-bus:Director1 2021-12-31 05908251 frs-bus:Director1 2022-12-31 05908251 frs-bus:Director2 2022-01-01 2022-12-31 05908251 frs-bus:Director2 2021-12-31 05908251 frs-bus:Director2 2022-12-31 05908251 frs-bus:Director3 2022-01-01 2022-12-31 05908251 frs-bus:Director3 2021-12-31 05908251 frs-bus:Director3 2022-12-31 05908251 1 2022-01-01 2022-12-31 05908251 frs-core:CurrentFinancialInstruments 1 2022-12-31 05908251 frs-core:Non-currentFinancialInstruments 1 2022-12-31 05908251 2 2022-01-01 2022-12-31 05908251 frs-core:CurrentFinancialInstruments 2 2022-12-31 05908251 frs-core:Non-currentFinancialInstruments 2 2022-12-31 05908251 3 2022-01-01 2022-12-31 05908251 frs-core:CurrentFinancialInstruments 3 2022-12-31 05908251 frs-core:Non-currentFinancialInstruments 3 2022-12-31 05908251 4 2022-01-01 2022-12-31 05908251 frs-core:CurrentFinancialInstruments 4 2022-12-31 05908251 frs-core:Non-currentFinancialInstruments 4 2022-12-31 05908251 5 2022-01-01 2022-12-31 05908251 frs-core:CurrentFinancialInstruments 5 2022-12-31 05908251 frs-core:Non-currentFinancialInstruments 5 2022-12-31 05908251 6 2022-01-01 2022-12-31 05908251 frs-core:CurrentFinancialInstruments 6 2022-12-31 05908251 frs-core:Non-currentFinancialInstruments 6 2022-12-31 05908251 7 2022-01-01 2022-12-31 05908251 frs-core:CurrentFinancialInstruments 7 2022-12-31 05908251 frs-core:Non-currentFinancialInstruments 7 2022-12-31 05908251 8 2022-01-01 2022-12-31 05908251 frs-core:CurrentFinancialInstruments 8 2022-12-31 05908251 frs-core:Non-currentFinancialInstruments 8 2022-12-31 05908251 9 2022-01-01 2022-12-31 05908251 frs-core:CurrentFinancialInstruments 9 2022-12-31 05908251 frs-core:Non-currentFinancialInstruments 9 2022-12-31 05908251 10 2022-01-01 2022-12-31 05908251 frs-core:CurrentFinancialInstruments 10 2022-12-31 05908251 frs-core:Non-currentFinancialInstruments 10 2022-12-31 05908251 11 2022-01-01 2022-12-31 05908251 frs-core:CurrentFinancialInstruments 11 2022-12-31 05908251 frs-core:Non-currentFinancialInstruments 11 2022-12-31 05908251 12 2022-01-01 2022-12-31 05908251 frs-core:CurrentFinancialInstruments 12 2022-12-31 05908251 frs-core:Non-currentFinancialInstruments 12 2022-12-31 05908251 13 2022-01-01 2022-12-31 05908251 frs-core:CurrentFinancialInstruments 13 2022-12-31 05908251 frs-core:Non-currentFinancialInstruments 13 2022-12-31 05908251 14 2022-01-01 2022-12-31 05908251 frs-core:CurrentFinancialInstruments 14 2022-12-31 05908251 frs-core:Non-currentFinancialInstruments 14 2022-12-31 05908251 15 2022-01-01 2022-12-31 05908251 frs-core:CurrentFinancialInstruments 15 2022-12-31 05908251 frs-core:Non-currentFinancialInstruments 15 2022-12-31 05908251 16 2022-01-01 2022-12-31 05908251 frs-core:CurrentFinancialInstruments 16 2022-12-31 05908251 frs-core:Non-currentFinancialInstruments 16 2022-12-31 05908251 17 2022-01-01 2022-12-31 05908251 frs-core:CurrentFinancialInstruments 17 2022-12-31 05908251 frs-core:Non-currentFinancialInstruments 17 2022-12-31 05908251 18 2022-01-01 2022-12-31 05908251 frs-core:CurrentFinancialInstruments 18 2022-12-31 05908251 frs-core:Non-currentFinancialInstruments 18 2022-12-31 05908251 19 2022-01-01 2022-12-31 05908251 frs-core:CurrentFinancialInstruments 19 2022-12-31 05908251 frs-core:Non-currentFinancialInstruments 19 2022-12-31 05908251 20 2022-01-01 2022-12-31 05908251 frs-core:CurrentFinancialInstruments 20 2022-12-31 05908251 frs-core:Non-currentFinancialInstruments 20 2022-12-31 05908251 dpl-frs:Item1 2022-01-01 2022-12-31 05908251 dpl-frs:Item1 2021-12-31 05908251 dpl-frs:Item1 2022-12-31 05908251 dpl-frs:CostSales dpl-frs:Item1 2022-01-01 2022-12-31 05908251 dpl-frs:CostSales dpl-frs:Item1 2021-12-31 05908251 dpl-frs:CostSales dpl-frs:Item1 2022-12-31 05908251 dpl-frs:DistributionCosts dpl-frs:Item1 2022-01-01 2022-12-31 05908251 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-01-01 2022-12-31 05908251 dpl-frs:Item2 2022-01-01 2022-12-31 05908251 dpl-frs:Item2 2021-12-31 05908251 dpl-frs:Item2 2022-12-31 05908251 dpl-frs:CostSales dpl-frs:Item2 2022-01-01 2022-12-31 05908251 dpl-frs:CostSales dpl-frs:Item2 2021-12-31 05908251 dpl-frs:CostSales dpl-frs:Item2 2022-12-31 05908251 dpl-frs:DistributionCosts dpl-frs:Item2 2022-01-01 2022-12-31 05908251 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-01-01 2022-12-31 05908251 dpl-frs:Item3 2022-01-01 2022-12-31 05908251 dpl-frs:Item3 2021-12-31 05908251 dpl-frs:Item3 2022-12-31 05908251 dpl-frs:CostSales dpl-frs:Item3 2022-01-01 2022-12-31 05908251 dpl-frs:CostSales dpl-frs:Item3 2021-12-31 05908251 dpl-frs:CostSales dpl-frs:Item3 2022-12-31 05908251 dpl-frs:DistributionCosts dpl-frs:Item3 2022-01-01 2022-12-31 05908251 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-01-01 2022-12-31 05908251 dpl-frs:Item4 2022-01-01 2022-12-31 05908251 dpl-frs:Item4 2021-12-31 05908251 dpl-frs:Item4 2022-12-31 05908251 dpl-frs:CostSales dpl-frs:Item4 2022-01-01 2022-12-31 05908251 dpl-frs:CostSales dpl-frs:Item4 2021-12-31 05908251 dpl-frs:CostSales dpl-frs:Item4 2022-12-31 05908251 dpl-frs:DistributionCosts dpl-frs:Item4 2022-01-01 2022-12-31 05908251 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-01-01 2022-12-31 05908251 dpl-frs:Item5 2022-01-01 2022-12-31 05908251 dpl-frs:Item5 2021-12-31 05908251 dpl-frs:Item5 2022-12-31 05908251 dpl-frs:CostSales dpl-frs:Item5 2022-01-01 2022-12-31 05908251 dpl-frs:CostSales dpl-frs:Item5 2021-12-31 05908251 dpl-frs:CostSales dpl-frs:Item5 2022-12-31 05908251 dpl-frs:DistributionCosts dpl-frs:Item5 2022-01-01 2022-12-31 05908251 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-01-01 2022-12-31 05908251 dpl-frs:Item6 2022-01-01 2022-12-31 05908251 dpl-frs:Item6 2021-12-31 05908251 dpl-frs:Item6 2022-12-31 05908251 dpl-frs:CostSales dpl-frs:Item6 2022-01-01 2022-12-31 05908251 dpl-frs:CostSales dpl-frs:Item6 2021-12-31 05908251 dpl-frs:CostSales dpl-frs:Item6 2022-12-31 05908251 dpl-frs:DistributionCosts dpl-frs:Item6 2022-01-01 2022-12-31 05908251 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-01-01 2022-12-31 05908251 dpl-frs:Item7 2022-01-01 2022-12-31 05908251 dpl-frs:Item7 2021-12-31 05908251 dpl-frs:Item7 2022-12-31 05908251 dpl-frs:CostSales dpl-frs:Item7 2022-01-01 2022-12-31 05908251 dpl-frs:CostSales dpl-frs:Item7 2021-12-31 05908251 dpl-frs:CostSales dpl-frs:Item7 2022-12-31 05908251 dpl-frs:DistributionCosts dpl-frs:Item7 2022-01-01 2022-12-31 05908251 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-01-01 2022-12-31 05908251 dpl-frs:Item8 2022-01-01 2022-12-31 05908251 dpl-frs:Item8 2021-12-31 05908251 dpl-frs:Item8 2022-12-31 05908251 dpl-frs:CostSales dpl-frs:Item8 2022-01-01 2022-12-31 05908251 dpl-frs:CostSales dpl-frs:Item8 2021-12-31 05908251 dpl-frs:CostSales dpl-frs:Item8 2022-12-31 05908251 dpl-frs:DistributionCosts dpl-frs:Item8 2022-01-01 2022-12-31 05908251 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-01-01 2022-12-31 05908251 dpl-frs:Item9 2022-01-01 2022-12-31 05908251 dpl-frs:Item9 2021-12-31 05908251 dpl-frs:Item9 2022-12-31 05908251 dpl-frs:CostSales dpl-frs:Item9 2022-01-01 2022-12-31 05908251 dpl-frs:CostSales dpl-frs:Item9 2021-12-31 05908251 dpl-frs:CostSales dpl-frs:Item9 2022-12-31 05908251 dpl-frs:DistributionCosts dpl-frs:Item9 2022-01-01 2022-12-31 05908251 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-01-01 2022-12-31 05908251 dpl-frs:Item10 2022-01-01 2022-12-31 05908251 dpl-frs:Item10 2021-12-31 05908251 dpl-frs:Item10 2022-12-31 05908251 dpl-frs:CostSales dpl-frs:Item10 2022-01-01 2022-12-31 05908251 dpl-frs:CostSales dpl-frs:Item10 2021-12-31 05908251 dpl-frs:CostSales dpl-frs:Item10 2022-12-31 05908251 dpl-frs:DistributionCosts dpl-frs:Item10 2022-01-01 2022-12-31 05908251 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-01-01 2022-12-31 05908251 dpl-frs:Item11 2022-01-01 2022-12-31 05908251 dpl-frs:Item11 2021-12-31 05908251 dpl-frs:Item11 2022-12-31 05908251 dpl-frs:CostSales dpl-frs:Item11 2022-01-01 2022-12-31 05908251 dpl-frs:CostSales dpl-frs:Item11 2021-12-31 05908251 dpl-frs:CostSales dpl-frs:Item11 2022-12-31 05908251 dpl-frs:DistributionCosts dpl-frs:Item11 2022-01-01 2022-12-31 05908251 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-01-01 2022-12-31 05908251 dpl-frs:Item12 2022-01-01 2022-12-31 05908251 dpl-frs:Item12 2021-12-31 05908251 dpl-frs:Item12 2022-12-31 05908251 dpl-frs:CostSales dpl-frs:Item12 2022-01-01 2022-12-31 05908251 dpl-frs:CostSales dpl-frs:Item12 2021-12-31 05908251 dpl-frs:CostSales dpl-frs:Item12 2022-12-31 05908251 dpl-frs:DistributionCosts dpl-frs:Item12 2022-01-01 2022-12-31 05908251 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-01-01 2022-12-31 05908251 1 2022-01-01 2022-12-31 05908251 frs-countries:EnglandWales 2022-01-01 2022-12-31
Registered number: 05908251
Blu Sky Tax Limited
Unaudited Financial Statements
For The Year Ended 31 December 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 05908251
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 7,669 8,774
Tangible Assets 5 112,882 144,101
120,551 152,875
CURRENT ASSETS
Debtors 6 411,025 363,327
Cash at bank and in hand 525,827 496,875
936,852 860,202
Creditors: Amounts Falling Due Within One Year 7 (425,453 ) (362,120 )
NET CURRENT ASSETS (LIABILITIES) 511,399 498,082
TOTAL ASSETS LESS CURRENT LIABILITIES 631,950 650,957
Creditors: Amounts Falling Due After More Than One Year 8 (78,603 ) (108,589 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (3,449 ) (4,056 )
NET ASSETS 549,898 538,312
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 549,798 538,212
SHAREHOLDERS' FUNDS 549,898 538,312
Page 1
Page 2
For the year ending 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
J R Dudgeon
Director
22/02/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Blu Sky Tax Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05908251 . The registered office is Ye Olde Hundred, 69 Church Way, North Shields, NE29 0AE.
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, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are costs for the company website. It is amortised to profit and loss account over its estimated economic life of 10 years.
2.4. 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:
Leasehold Straight Line 10%
Fixtures & Fittings Straight Line 15%
Computer Equipment Straight Line 33%
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Page 3
Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was: 24 (2022: 23)
24 23
4. Intangible Assets
Other
£
Cost
As at 1 January 2023 11,055
As at 31 December 2023 11,055
Amortisation
As at 1 January 2023 2,281
Provided during the period 1,105
As at 31 December 2023 3,386
Net Book Value
As at 31 December 2023 7,669
As at 1 January 2023 8,774
5. Tangible Assets
Land & Property
Leasehold Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 January 2023 242,930 37,168 108,753 388,851
Additions - - 5,280 5,280
As at 31 December 2023 242,930 37,168 114,033 394,131
Depreciation
As at 1 January 2023 120,421 31,411 92,918 244,750
Provided during the period 24,293 3,112 9,094 36,499
As at 31 December 2023 144,714 34,523 102,012 281,249
Net Book Value
As at 31 December 2023 98,216 2,645 12,021 112,882
As at 1 January 2023 122,509 5,757 15,835 144,101
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 132,930 122,529
Prepayments and accrued income 39,853 43,654
Other debtors 238,242 197,144
411,025 363,327
Page 4
Page 5
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 21,698 46,906
Bank loans and overdrafts 21,429 37,023
Corporation tax 115,558 85,214
Other taxes and social security 17,639 19,478
VAT 89,430 85,905
Other creditors 84,655 4,891
Accruals and deferred income 72,800 72,936
Directors' loan accounts 2,244 9,767
425,453 362,120
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 78,603 108,589
78,603 108,589
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
10. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2023 2022
£ £
Later than one year and not later than five years 9,256 19,890
9,256 19,890
Page 5