Acorah Software Products - Accounts Production 14.3.260 true true 31 December 2022 1 June 2022 false 1 January 2023 31 December 2023 31 December 2023 13387590 Mr Richard Lloyd-Owen Ms Patricia Cabrera iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13387590 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-12-31 13387590 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-12-31 13387590 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-12-31 13387590 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-12-31 13387590 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2023-01-01 2023-12-31 13387590 frs-core:AllSubsidiaries 2023-01-01 2023-12-31 13387590 frs-core:KeyManagementPersonnel 2023-01-01 2023-12-31 13387590 frs-core:EntitiesControlledByKeyManagementPersonnel 2023-01-01 2023-12-31 13387590 frs-core:OtherRelatedParties 2023-01-01 2023-12-31 13387590 2022-12-31 13387590 2023-12-31 13387590 2023-01-01 2023-12-31 13387590 frs-core:CurrentFinancialInstruments 2023-12-31 13387590 frs-core:CurrentFinancialInstruments 2023-01-01 2023-12-31 13387590 frs-core:Non-currentFinancialInstruments 2023-12-31 13387590 frs-core:Non-currentFinancialInstruments 2023-01-01 2023-12-31 13387590 frs-core:CurrentFinancialInstruments 2023-01-01 2023-12-31 13387590 frs-core:CurrentFinancialInstruments 2023-12-31 13387590 frs-core:AfterOneYear 2023-01-01 2023-12-31 13387590 frs-core:BetweenOneFiveYears 2023-01-01 2023-12-31 13387590 frs-core:BetweenOneFiveYears 2023-12-31 13387590 frs-core:ComputerEquipment 2023-12-31 13387590 frs-core:ComputerEquipment 2023-01-01 2023-12-31 13387590 frs-core:ComputerEquipment 2022-12-31 13387590 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-12-31 13387590 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-01-01 2023-12-31 13387590 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-12-31 13387590 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-12-31 13387590 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-01-01 2023-12-31 13387590 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-12-31 13387590 frs-core:FurnitureFittings 2023-12-31 13387590 frs-core:FurnitureFittings 2023-01-01 2023-12-31 13387590 frs-core:FurnitureFittings 2022-12-31 13387590 frs-core:NetGoodwill 2023-12-31 13387590 frs-core:NetGoodwill 2023-01-01 2023-12-31 13387590 frs-core:NetGoodwill 2022-12-31 13387590 frs-core:InvestmentPropertyIncludedWithinPPE 2023-12-31 13387590 frs-core:InvestmentPropertyIncludedWithinPPE 2023-01-01 2023-12-31 13387590 frs-core:InvestmentPropertyIncludedWithinPPE 2022-12-31 13387590 frs-core:LandBuildings 2023-12-31 13387590 frs-core:LandBuildings 2023-01-01 2023-12-31 13387590 frs-core:LandBuildings 2022-12-31 13387590 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-12-31 13387590 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-01-01 2023-12-31 13387590 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-12-31 13387590 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-12-31 13387590 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-01-01 2023-12-31 13387590 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-12-31 13387590 frs-core:MoreThanFiveYears 2023-01-01 2023-12-31 13387590 frs-core:MoreThanFiveYears 2023-12-31 13387590 frs-core:MotorVehicles 2023-12-31 13387590 frs-core:MotorVehicles 2023-01-01 2023-12-31 13387590 frs-core:MotorVehicles 2022-12-31 13387590 frs-core:OtherResidualIntangibleAssets 2023-12-31 13387590 frs-core:OtherResidualIntangibleAssets 2023-01-01 2023-12-31 13387590 frs-core:OtherResidualIntangibleAssets 2022-12-31 13387590 frs-core:PlantMachinery 2023-12-31 13387590 frs-core:PlantMachinery 2023-01-01 2023-12-31 13387590 frs-core:PlantMachinery 2022-12-31 13387590 frs-core:Secured 2023-12-31 13387590 frs-core:Unsecured 2023-12-31 13387590 frs-core:WithinOneYear 2023-01-01 2023-12-31 13387590 frs-core:WithinOneYear 2023-12-31 13387590 frs-core:CapitalRedemptionReserve 2023-01-01 2023-12-31 13387590 frs-core:CapitalRedemptionReserve 2022-12-31 13387590 frs-core:CapitalRedemptionReserve 2023-12-31 13387590 frs-core:OtherReservesSubtotal 2023-01-01 2023-12-31 13387590 frs-core:OtherReservesSubtotal 2022-12-31 13387590 frs-core:OtherReservesSubtotal 2023-12-31 13387590 frs-core:RevaluationReserve 2023-01-01 2023-12-31 13387590 frs-core:RevaluationReserve 2022-12-31 13387590 frs-core:RevaluationReserve 2023-12-31 13387590 frs-core:SharePremium 2023-01-01 2023-12-31 13387590 frs-core:SharePremium 2022-12-31 13387590 frs-core:SharePremium 2023-12-31 13387590 frs-core:ShareCapital 2023-01-01 2023-12-31 13387590 frs-core:ShareCapital 2022-12-31 13387590 frs-core:ShareCapital 2023-12-31 13387590 frs-core:RetainedEarningsAccumulatedLosses 2023-01-01 2023-12-31 13387590 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-12-31 13387590 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 13387590 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31 13387590 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 13387590 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-12-31 13387590 frs-countries:UnitedKingdom 2023-01-01 2023-12-31 13387590 frs-countries:Europe 2023-01-01 2023-12-31 13387590 frs-countries:NorthAmerica 2023-01-01 2023-12-31 13387590 frs-countries:SouthAmerica 2023-01-01 2023-12-31 13387590 frs-countries:Asia 2023-01-01 2023-12-31 13387590 frs-countries:RestWorldOutsideUK 2023-01-01 2023-12-31 13387590 frs-bus:HighestPaidDirector 2023-01-01 2023-12-31 13387590 frs-bus:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 13387590 frs-bus:CompanyLimitedByGuarantee 2023-01-01 2023-12-31 13387590 frs-bus:LimitedLiabilityPartnershipLLP 2023-01-01 2023-12-31 13387590 frs-bus:LimitedLiabilityPartnershipsSORP 2023-01-01 2023-12-31 13387590 frs-bus:FullAccounts 2023-01-01 2023-12-31 13387590 frs-bus:FilletedAccounts 2023-01-01 2023-12-31 13387590 frs-bus:AbridgedAccounts 2023-01-01 2023-12-31 13387590 frs-bus:FRS102 2023-01-01 2023-12-31 13387590 frs-bus:MediumEntities 2023-01-01 2023-12-31 13387590 frs-bus:SmallEntities 2023-01-01 2023-12-31 13387590 frs-bus:EntityHasNeverTraded 2023-01-01 2023-12-31 13387590 frs-bus:EntityNoLongerTradingButTradedInPast 2023-01-01 2023-12-31 13387590 frs-bus:Audited 2023-01-01 2023-12-31 13387590 frs-bus:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 13387590 frs-bus:AuditExemptWithAccountantsReport 2023-01-01 2023-12-31 13387590 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2023-01-01 2023-12-31 13387590 frs-bus:LargeCompaniesRegimeForAccounts 2023-01-01 2023-12-31 13387590 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2023-01-01 2023-12-31 13387590 frs-bus:SmallCompaniesRegimeForAccounts 2023-01-01 2023-12-31 13387590 frs-bus:LargeCompaniesRegimeForDirectorsReport 2023-01-01 2023-12-31 13387590 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2023-01-01 2023-12-31 13387590 frs-bus:SmallCompaniesRegimeForDirectorsReport 2023-01-01 2023-12-31 13387590 frs-bus:OrdinaryShareClass1 2023-01-01 2023-12-31 13387590 frs-bus:OrdinaryShareClass1 2022-12-31 13387590 frs-bus:OrdinaryShareClass1 2023-12-31 13387590 frs-bus:OrdinaryShareClass2 2023-01-01 2023-12-31 13387590 frs-bus:OrdinaryShareClass2 2022-12-31 13387590 frs-bus:OrdinaryShareClass2 2023-12-31 13387590 frs-bus:OrdinaryShareClass3 2023-01-01 2023-12-31 13387590 frs-bus:OrdinaryShareClass3 2022-12-31 13387590 frs-bus:OrdinaryShareClass3 2023-12-31 13387590 frs-bus:OrdinaryShareClass4 2023-01-01 2023-12-31 13387590 frs-bus:OrdinaryShareClass4 2022-12-31 13387590 frs-bus:OrdinaryShareClass4 2023-12-31 13387590 frs-bus:OrdinaryShareClass5 2023-01-01 2023-12-31 13387590 frs-bus:OrdinaryShareClass5 2022-12-31 13387590 frs-bus:OrdinaryShareClass5 2023-12-31 13387590 frs-bus:PreferenceShareClass1 2023-01-01 2023-12-31 13387590 frs-bus:PreferenceShareClass1 2022-12-31 13387590 frs-bus:PreferenceShareClass1 2023-12-31 13387590 frs-bus:PreferenceShareClass2 2023-01-01 2023-12-31 13387590 frs-bus:PreferenceShareClass2 2022-12-31 13387590 frs-bus:PreferenceShareClass2 2023-12-31 13387590 frs-bus:PreferenceShareClass3 2023-01-01 2023-12-31 13387590 frs-bus:PreferenceShareClass3 2022-12-31 13387590 frs-bus:PreferenceShareClass3 2023-12-31 13387590 frs-bus:PreferenceShareClass4 2023-01-01 2023-12-31 13387590 frs-bus:PreferenceShareClass4 2022-12-31 13387590 frs-bus:PreferenceShareClass4 2023-12-31 13387590 frs-bus:PreferenceShareClass5 2023-01-01 2023-12-31 13387590 frs-bus:PreferenceShareClass5 2022-12-31 13387590 frs-bus:PreferenceShareClass5 2023-12-31 13387590 1 2023-01-01 2023-12-31 13387590 1 2023-12-31 13387590 1 2023-01-01 2023-12-31 13387590 frs-core:LeasedAssets 2023-01-01 2023-12-31 13387590 frs-core:OwnedAssets 2023-01-01 2023-12-31 13387590 frs-core:CurrencyRisk 2023-01-01 2023-12-31 13387590 frs-core:MarketRisk 2023-01-01 2023-12-31 13387590 frs-core:InterestRateRisk 2023-01-01 2023-12-31 13387590 frs-core:DeferredTaxation 2023-01-01 2023-12-31 13387590 frs-core:DeferredTaxation 2022-12-31 13387590 frs-core:DeferredTaxation 2023-12-31 13387590 frs-core:OtherProvisionsContingentLiabilities 2023-01-01 2023-12-31 13387590 frs-core:OtherProvisionsContingentLiabilities 2022-12-31 13387590 frs-core:OtherProvisionsContingentLiabilities 2023-12-31 13387590 frs-core:ProvisionsDeferredTax 2023-12-31 13387590 frs-core:OtherDeferredTax 2023-12-31 13387590 frs-core:AcceleratedTaxDepreciationDeferredTax 2023-12-31 13387590 frs-core:TaxLossesCarry-forwardsDeferredTax 2023-12-31 13387590 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-12-31 13387590 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-01-01 2023-12-31 13387590 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-12-31 13387590 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-12-31 13387590 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-01-01 2023-12-31 13387590 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-12-31 13387590 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-12-31 13387590 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-01-01 2023-12-31 13387590 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-12-31 13387590 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-12-31 13387590 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-12-31 13387590 frs-core:RevaluationInvestmentPropertyDeferredTax 2023-12-31 13387590 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-12-31 13387590 frs-core:OtherPost-employmentBenefitsDeferredTax 2023-12-31 13387590 frs-core:Share-basedPaymentsDeferredTax 2023-12-31 13387590 frs-core:TaxCreditsDeferredTax 2023-12-31 13387590 frs-core:CostValuation 2022-12-31 13387590 frs-core:AdditionsToInvestments 2023-12-31 13387590 frs-core:DisposalsRepaymentsInvestments 2023-12-31 13387590 frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-12-31 13387590 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-12-31 13387590 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-12-31 13387590 frs-core:OtherIncreaseDecreaseInInvestments 2023-12-31 13387590 frs-core:CostValuation 2023-12-31 13387590 frs-core:ProvisionsForImpairmentInvestments 2022-12-31 13387590 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-12-31 13387590 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-12-31 13387590 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-12-31 13387590 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-12-31 13387590 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-12-31 13387590 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-12-31 13387590 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-12-31 13387590 frs-core:ProvisionsForImpairmentInvestments 2023-12-31 13387590 frs-core:ListedExchangeTraded 2023-12-31 13387590 frs-core:ListedExchangeTraded 2022-12-31 13387590 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-12-31 13387590 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-12-31 13387590 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-12-31 13387590 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-12-31 13387590 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-12-31 13387590 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-12-31 13387590 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-12-31 13387590 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-12-31 13387590 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 13387590 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-12-31 13387590 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-12-31 13387590 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-12-31 13387590 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-12-31 13387590 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-12-31 13387590 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-12-31 13387590 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-12-31 13387590 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-12-31 13387590 frs-core:UnlistedNon-exchangeTraded 2023-12-31 13387590 frs-core:UnlistedNon-exchangeTraded 2022-12-31 13387590 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-12-31 13387590 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 13387590 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 13387590 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 13387590 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 13387590 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 13387590 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 13387590 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-12-31 13387590 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 13387590 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 13387590 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 13387590 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 13387590 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 13387590 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-12-31 13387590 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 13387590 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 13387590 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 13387590 dpl-frs:CostSales 2023-01-01 2023-12-31 13387590 dpl-frs:CostSales 2022-12-31 13387590 dpl-frs:CostSales 2023-12-31 13387590 dpl-frs:DistributionCosts 2023-01-01 2023-12-31 13387590 dpl-frs:AdministrativeExpenses 2023-01-01 2023-12-31 13387590 frs-bus:Director1 2023-01-01 2023-12-31 13387590 frs-bus:Director1 2022-12-31 13387590 frs-bus:Director1 2023-12-31 13387590 frs-bus:Director2 2023-01-01 2023-12-31 13387590 frs-bus:Director2 2022-12-31 13387590 frs-bus:Director2 2023-12-31 13387590 1 2023-01-01 2023-12-31 13387590 frs-core:CurrentFinancialInstruments 1 2023-12-31 13387590 frs-core:Non-currentFinancialInstruments 1 2023-12-31 13387590 2 2023-01-01 2023-12-31 13387590 frs-core:CurrentFinancialInstruments 2 2023-12-31 13387590 frs-core:Non-currentFinancialInstruments 2 2023-12-31 13387590 3 2023-01-01 2023-12-31 13387590 frs-core:CurrentFinancialInstruments 3 2023-12-31 13387590 frs-core:Non-currentFinancialInstruments 3 2023-12-31 13387590 4 2023-01-01 2023-12-31 13387590 frs-core:CurrentFinancialInstruments 4 2023-12-31 13387590 frs-core:Non-currentFinancialInstruments 4 2023-12-31 13387590 5 2023-01-01 2023-12-31 13387590 frs-core:CurrentFinancialInstruments 5 2023-12-31 13387590 frs-core:Non-currentFinancialInstruments 5 2023-12-31 13387590 6 2023-01-01 2023-12-31 13387590 frs-core:CurrentFinancialInstruments 6 2023-12-31 13387590 frs-core:Non-currentFinancialInstruments 6 2023-12-31 13387590 7 2023-01-01 2023-12-31 13387590 frs-core:CurrentFinancialInstruments 7 2023-12-31 13387590 frs-core:Non-currentFinancialInstruments 7 2023-12-31 13387590 8 2023-01-01 2023-12-31 13387590 frs-core:CurrentFinancialInstruments 8 2023-12-31 13387590 frs-core:Non-currentFinancialInstruments 8 2023-12-31 13387590 9 2023-01-01 2023-12-31 13387590 frs-core:CurrentFinancialInstruments 9 2023-12-31 13387590 frs-core:Non-currentFinancialInstruments 9 2023-12-31 13387590 10 2023-01-01 2023-12-31 13387590 frs-core:CurrentFinancialInstruments 10 2023-12-31 13387590 frs-core:Non-currentFinancialInstruments 10 2023-12-31 13387590 11 2023-01-01 2023-12-31 13387590 frs-core:CurrentFinancialInstruments 11 2023-12-31 13387590 frs-core:Non-currentFinancialInstruments 11 2023-12-31 13387590 12 2023-01-01 2023-12-31 13387590 frs-core:CurrentFinancialInstruments 12 2023-12-31 13387590 frs-core:Non-currentFinancialInstruments 12 2023-12-31 13387590 13 2023-01-01 2023-12-31 13387590 frs-core:CurrentFinancialInstruments 13 2023-12-31 13387590 frs-core:Non-currentFinancialInstruments 13 2023-12-31 13387590 14 2023-01-01 2023-12-31 13387590 frs-core:CurrentFinancialInstruments 14 2023-12-31 13387590 frs-core:Non-currentFinancialInstruments 14 2023-12-31 13387590 15 2023-01-01 2023-12-31 13387590 frs-core:CurrentFinancialInstruments 15 2023-12-31 13387590 frs-core:Non-currentFinancialInstruments 15 2023-12-31 13387590 16 2023-01-01 2023-12-31 13387590 frs-core:CurrentFinancialInstruments 16 2023-12-31 13387590 frs-core:Non-currentFinancialInstruments 16 2023-12-31 13387590 17 2023-01-01 2023-12-31 13387590 frs-core:CurrentFinancialInstruments 17 2023-12-31 13387590 frs-core:Non-currentFinancialInstruments 17 2023-12-31 13387590 18 2023-01-01 2023-12-31 13387590 frs-core:CurrentFinancialInstruments 18 2023-12-31 13387590 frs-core:Non-currentFinancialInstruments 18 2023-12-31 13387590 19 2023-01-01 2023-12-31 13387590 frs-core:CurrentFinancialInstruments 19 2023-12-31 13387590 frs-core:Non-currentFinancialInstruments 19 2023-12-31 13387590 20 2023-01-01 2023-12-31 13387590 frs-core:CurrentFinancialInstruments 20 2023-12-31 13387590 frs-core:Non-currentFinancialInstruments 20 2023-12-31 13387590 dpl-frs:Item1 2023-01-01 2023-12-31 13387590 dpl-frs:Item1 2022-12-31 13387590 dpl-frs:Item1 2023-12-31 13387590 dpl-frs:CostSales dpl-frs:Item1 2023-01-01 2023-12-31 13387590 dpl-frs:CostSales dpl-frs:Item1 2022-12-31 13387590 dpl-frs:CostSales dpl-frs:Item1 2023-12-31 13387590 dpl-frs:DistributionCosts dpl-frs:Item1 2023-01-01 2023-12-31 13387590 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2023-01-01 2023-12-31 13387590 dpl-frs:Item2 2023-01-01 2023-12-31 13387590 dpl-frs:Item2 2022-12-31 13387590 dpl-frs:Item2 2023-12-31 13387590 dpl-frs:CostSales dpl-frs:Item2 2023-01-01 2023-12-31 13387590 dpl-frs:CostSales dpl-frs:Item2 2022-12-31 13387590 dpl-frs:CostSales dpl-frs:Item2 2023-12-31 13387590 dpl-frs:DistributionCosts dpl-frs:Item2 2023-01-01 2023-12-31 13387590 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2023-01-01 2023-12-31 13387590 dpl-frs:Item3 2023-01-01 2023-12-31 13387590 dpl-frs:Item3 2022-12-31 13387590 dpl-frs:Item3 2023-12-31 13387590 dpl-frs:CostSales dpl-frs:Item3 2023-01-01 2023-12-31 13387590 dpl-frs:CostSales dpl-frs:Item3 2022-12-31 13387590 dpl-frs:CostSales dpl-frs:Item3 2023-12-31 13387590 dpl-frs:DistributionCosts dpl-frs:Item3 2023-01-01 2023-12-31 13387590 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2023-01-01 2023-12-31 13387590 dpl-frs:Item4 2023-01-01 2023-12-31 13387590 dpl-frs:Item4 2022-12-31 13387590 dpl-frs:Item4 2023-12-31 13387590 dpl-frs:CostSales dpl-frs:Item4 2023-01-01 2023-12-31 13387590 dpl-frs:CostSales dpl-frs:Item4 2022-12-31 13387590 dpl-frs:CostSales dpl-frs:Item4 2023-12-31 13387590 dpl-frs:DistributionCosts dpl-frs:Item4 2023-01-01 2023-12-31 13387590 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2023-01-01 2023-12-31 13387590 dpl-frs:Item5 2023-01-01 2023-12-31 13387590 dpl-frs:Item5 2022-12-31 13387590 dpl-frs:Item5 2023-12-31 13387590 dpl-frs:CostSales dpl-frs:Item5 2023-01-01 2023-12-31 13387590 dpl-frs:CostSales dpl-frs:Item5 2022-12-31 13387590 dpl-frs:CostSales dpl-frs:Item5 2023-12-31 13387590 dpl-frs:DistributionCosts dpl-frs:Item5 2023-01-01 2023-12-31 13387590 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2023-01-01 2023-12-31 13387590 dpl-frs:Item6 2023-01-01 2023-12-31 13387590 dpl-frs:Item6 2022-12-31 13387590 dpl-frs:Item6 2023-12-31 13387590 dpl-frs:CostSales dpl-frs:Item6 2023-01-01 2023-12-31 13387590 dpl-frs:CostSales dpl-frs:Item6 2022-12-31 13387590 dpl-frs:CostSales dpl-frs:Item6 2023-12-31 13387590 dpl-frs:DistributionCosts dpl-frs:Item6 2023-01-01 2023-12-31 13387590 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2023-01-01 2023-12-31 13387590 dpl-frs:Item7 2023-01-01 2023-12-31 13387590 dpl-frs:Item7 2022-12-31 13387590 dpl-frs:Item7 2023-12-31 13387590 dpl-frs:CostSales dpl-frs:Item7 2023-01-01 2023-12-31 13387590 dpl-frs:CostSales dpl-frs:Item7 2022-12-31 13387590 dpl-frs:CostSales dpl-frs:Item7 2023-12-31 13387590 dpl-frs:DistributionCosts dpl-frs:Item7 2023-01-01 2023-12-31 13387590 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2023-01-01 2023-12-31 13387590 dpl-frs:Item8 2023-01-01 2023-12-31 13387590 dpl-frs:Item8 2022-12-31 13387590 dpl-frs:Item8 2023-12-31 13387590 dpl-frs:CostSales dpl-frs:Item8 2023-01-01 2023-12-31 13387590 dpl-frs:CostSales dpl-frs:Item8 2022-12-31 13387590 dpl-frs:CostSales dpl-frs:Item8 2023-12-31 13387590 dpl-frs:DistributionCosts dpl-frs:Item8 2023-01-01 2023-12-31 13387590 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2023-01-01 2023-12-31 13387590 dpl-frs:Item9 2023-01-01 2023-12-31 13387590 dpl-frs:Item9 2022-12-31 13387590 dpl-frs:Item9 2023-12-31 13387590 dpl-frs:CostSales dpl-frs:Item9 2023-01-01 2023-12-31 13387590 dpl-frs:CostSales dpl-frs:Item9 2022-12-31 13387590 dpl-frs:CostSales dpl-frs:Item9 2023-12-31 13387590 dpl-frs:DistributionCosts dpl-frs:Item9 2023-01-01 2023-12-31 13387590 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2023-01-01 2023-12-31 13387590 dpl-frs:Item10 2023-01-01 2023-12-31 13387590 dpl-frs:Item10 2022-12-31 13387590 dpl-frs:Item10 2023-12-31 13387590 dpl-frs:CostSales dpl-frs:Item10 2023-01-01 2023-12-31 13387590 dpl-frs:CostSales dpl-frs:Item10 2022-12-31 13387590 dpl-frs:CostSales dpl-frs:Item10 2023-12-31 13387590 dpl-frs:DistributionCosts dpl-frs:Item10 2023-01-01 2023-12-31 13387590 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2023-01-01 2023-12-31 13387590 dpl-frs:Item11 2023-01-01 2023-12-31 13387590 dpl-frs:Item11 2022-12-31 13387590 dpl-frs:Item11 2023-12-31 13387590 dpl-frs:CostSales dpl-frs:Item11 2023-01-01 2023-12-31 13387590 dpl-frs:CostSales dpl-frs:Item11 2022-12-31 13387590 dpl-frs:CostSales dpl-frs:Item11 2023-12-31 13387590 dpl-frs:DistributionCosts dpl-frs:Item11 2023-01-01 2023-12-31 13387590 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2023-01-01 2023-12-31 13387590 dpl-frs:Item12 2023-01-01 2023-12-31 13387590 dpl-frs:Item12 2022-12-31 13387590 dpl-frs:Item12 2023-12-31 13387590 dpl-frs:CostSales dpl-frs:Item12 2023-01-01 2023-12-31 13387590 dpl-frs:CostSales dpl-frs:Item12 2022-12-31 13387590 dpl-frs:CostSales dpl-frs:Item12 2023-12-31 13387590 dpl-frs:DistributionCosts dpl-frs:Item12 2023-01-01 2023-12-31 13387590 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2023-01-01 2023-12-31 13387590 1 2023-01-01 2023-12-31 13387590 frs-countries:EnglandWales 2023-01-01 2023-12-31 13387590 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-05-31 13387590 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-12-31 13387590 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-12-31 13387590 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-12-31 13387590 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-06-01 2022-12-31 13387590 frs-core:AllSubsidiaries 2022-06-01 2022-12-31 13387590 frs-core:KeyManagementPersonnel 2022-06-01 2022-12-31 13387590 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-06-01 2022-12-31 13387590 frs-core:OtherRelatedParties 2022-06-01 2022-12-31 13387590 2022-05-31 13387590 2022-12-31 13387590 2022-06-01 2022-12-31 13387590 frs-core:CurrentFinancialInstruments 2022-12-31 13387590 frs-core:CurrentFinancialInstruments 2022-06-01 2022-12-31 13387590 frs-core:Non-currentFinancialInstruments 2022-12-31 13387590 frs-core:Non-currentFinancialInstruments 2022-06-01 2022-12-31 13387590 frs-core:CurrentFinancialInstruments 2022-06-01 2022-12-31 13387590 frs-core:CurrentFinancialInstruments 2022-12-31 13387590 frs-core:AfterOneYear 2022-06-01 2022-12-31 13387590 frs-core:BetweenOneFiveYears 2022-06-01 2022-12-31 13387590 frs-core:BetweenOneFiveYears 2022-12-31 13387590 frs-core:ComputerEquipment 2022-12-31 13387590 frs-core:ComputerEquipment 2022-06-01 2022-12-31 13387590 frs-core:ComputerEquipment 2022-05-31 13387590 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-12-31 13387590 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-06-01 2022-12-31 13387590 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-05-31 13387590 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-12-31 13387590 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-06-01 2022-12-31 13387590 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-05-31 13387590 frs-core:FurnitureFittings 2022-12-31 13387590 frs-core:FurnitureFittings 2022-06-01 2022-12-31 13387590 frs-core:FurnitureFittings 2022-05-31 13387590 frs-core:NetGoodwill 2022-12-31 13387590 frs-core:NetGoodwill 2022-06-01 2022-12-31 13387590 frs-core:NetGoodwill 2022-05-31 13387590 frs-core:InvestmentPropertyIncludedWithinPPE 2022-12-31 13387590 frs-core:InvestmentPropertyIncludedWithinPPE 2022-06-01 2022-12-31 13387590 frs-core:InvestmentPropertyIncludedWithinPPE 2022-05-31 13387590 frs-core:LandBuildings 2022-12-31 13387590 frs-core:LandBuildings 2022-06-01 2022-12-31 13387590 frs-core:LandBuildings 2022-05-31 13387590 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-12-31 13387590 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-06-01 2022-12-31 13387590 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-05-31 13387590 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-12-31 13387590 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-06-01 2022-12-31 13387590 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-05-31 13387590 frs-core:MoreThanFiveYears 2022-06-01 2022-12-31 13387590 frs-core:MoreThanFiveYears 2022-12-31 13387590 frs-core:MotorVehicles 2022-12-31 13387590 frs-core:MotorVehicles 2022-06-01 2022-12-31 13387590 frs-core:MotorVehicles 2022-05-31 13387590 frs-core:OtherResidualIntangibleAssets 2022-12-31 13387590 frs-core:OtherResidualIntangibleAssets 2022-06-01 2022-12-31 13387590 frs-core:OtherResidualIntangibleAssets 2022-05-31 13387590 frs-core:PlantMachinery 2022-12-31 13387590 frs-core:PlantMachinery 2022-06-01 2022-12-31 13387590 frs-core:PlantMachinery 2022-05-31 13387590 frs-core:Secured 2022-12-31 13387590 frs-core:Unsecured 2022-12-31 13387590 frs-core:WithinOneYear 2022-06-01 2022-12-31 13387590 frs-core:WithinOneYear 2022-12-31 13387590 frs-core:CapitalRedemptionReserve 2022-06-01 2022-12-31 13387590 frs-core:CapitalRedemptionReserve 2022-05-31 13387590 frs-core:CapitalRedemptionReserve 2022-12-31 13387590 frs-core:OtherReservesSubtotal 2022-06-01 2022-12-31 13387590 frs-core:OtherReservesSubtotal 2022-05-31 13387590 frs-core:OtherReservesSubtotal 2022-12-31 13387590 frs-core:RevaluationReserve 2022-06-01 2022-12-31 13387590 frs-core:RevaluationReserve 2022-05-31 13387590 frs-core:RevaluationReserve 2022-12-31 13387590 frs-core:SharePremium 2022-06-01 2022-12-31 13387590 frs-core:SharePremium 2022-05-31 13387590 frs-core:SharePremium 2022-12-31 13387590 frs-core:ShareCapital 2022-06-01 2022-12-31 13387590 frs-core:ShareCapital 2022-05-31 13387590 frs-core:ShareCapital 2022-12-31 13387590 frs-core:RetainedEarningsAccumulatedLosses 2022-06-01 2022-12-31 13387590 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-05-31 13387590 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31 13387590 frs-core:RetainedEarningsAccumulatedLosses 2022-05-31 13387590 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31 13387590 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-05-31 13387590 frs-countries:UnitedKingdom 2022-06-01 2022-12-31 13387590 frs-countries:Europe 2022-06-01 2022-12-31 13387590 frs-countries:NorthAmerica 2022-06-01 2022-12-31 13387590 frs-countries:SouthAmerica 2022-06-01 2022-12-31 13387590 frs-countries:Asia 2022-06-01 2022-12-31 13387590 frs-countries:RestWorldOutsideUK 2022-06-01 2022-12-31 13387590 frs-bus:HighestPaidDirector 2022-06-01 2022-12-31 13387590 frs-bus:PrivateLimitedCompanyLtd 2022-06-01 2022-12-31 13387590 frs-bus:CompanyLimitedByGuarantee 2022-06-01 2022-12-31 13387590 frs-bus:LimitedLiabilityPartnershipLLP 2022-06-01 2022-12-31 13387590 frs-bus:LimitedLiabilityPartnershipsSORP 2022-06-01 2022-12-31 13387590 frs-bus:FullAccounts 2022-06-01 2022-12-31 13387590 frs-bus:FilletedAccounts 2022-06-01 2022-12-31 13387590 frs-bus:AbridgedAccounts 2022-06-01 2022-12-31 13387590 frs-bus:FRS102 2022-06-01 2022-12-31 13387590 frs-bus:MediumEntities 2022-06-01 2022-12-31 13387590 frs-bus:SmallEntities 2022-06-01 2022-12-31 13387590 frs-bus:EntityHasNeverTraded 2022-06-01 2022-12-31 13387590 frs-bus:EntityNoLongerTradingButTradedInPast 2022-06-01 2022-12-31 13387590 frs-bus:Audited 2022-06-01 2022-12-31 13387590 frs-bus:AuditExempt-NoAccountantsReport 2022-06-01 2022-12-31 13387590 frs-bus:AuditExemptWithAccountantsReport 2022-06-01 2022-12-31 13387590 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-06-01 2022-12-31 13387590 frs-bus:LargeCompaniesRegimeForAccounts 2022-06-01 2022-12-31 13387590 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-06-01 2022-12-31 13387590 frs-bus:SmallCompaniesRegimeForAccounts 2022-06-01 2022-12-31 13387590 frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-06-01 2022-12-31 13387590 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-06-01 2022-12-31 13387590 frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-06-01 2022-12-31 13387590 frs-bus:OrdinaryShareClass1 2022-06-01 2022-12-31 13387590 frs-bus:OrdinaryShareClass1 2022-05-31 13387590 frs-bus:OrdinaryShareClass1 2022-12-31 13387590 frs-bus:OrdinaryShareClass2 2022-06-01 2022-12-31 13387590 frs-bus:OrdinaryShareClass2 2022-05-31 13387590 frs-bus:OrdinaryShareClass2 2022-12-31 13387590 frs-bus:OrdinaryShareClass3 2022-06-01 2022-12-31 13387590 frs-bus:OrdinaryShareClass3 2022-05-31 13387590 frs-bus:OrdinaryShareClass3 2022-12-31 13387590 frs-bus:OrdinaryShareClass4 2022-06-01 2022-12-31 13387590 frs-bus:OrdinaryShareClass4 2022-05-31 13387590 frs-bus:OrdinaryShareClass4 2022-12-31 13387590 frs-bus:OrdinaryShareClass5 2022-06-01 2022-12-31 13387590 frs-bus:OrdinaryShareClass5 2022-05-31 13387590 frs-bus:OrdinaryShareClass5 2022-12-31 13387590 frs-bus:PreferenceShareClass1 2022-06-01 2022-12-31 13387590 frs-bus:PreferenceShareClass1 2022-05-31 13387590 frs-bus:PreferenceShareClass1 2022-12-31 13387590 frs-bus:PreferenceShareClass2 2022-06-01 2022-12-31 13387590 frs-bus:PreferenceShareClass2 2022-05-31 13387590 frs-bus:PreferenceShareClass2 2022-12-31 13387590 frs-bus:PreferenceShareClass3 2022-06-01 2022-12-31 13387590 frs-bus:PreferenceShareClass3 2022-05-31 13387590 frs-bus:PreferenceShareClass3 2022-12-31 13387590 frs-bus:PreferenceShareClass4 2022-06-01 2022-12-31 13387590 frs-bus:PreferenceShareClass4 2022-05-31 13387590 frs-bus:PreferenceShareClass4 2022-12-31 13387590 frs-bus:PreferenceShareClass5 2022-06-01 2022-12-31 13387590 frs-bus:PreferenceShareClass5 2022-05-31 13387590 frs-bus:PreferenceShareClass5 2022-12-31 13387590 1 2022-06-01 2022-12-31 13387590 1 2022-12-31 13387590 1 2022-06-01 2022-12-31 13387590 frs-core:LeasedAssets 2022-06-01 2022-12-31 13387590 frs-core:OwnedAssets 2022-06-01 2022-12-31 13387590 frs-core:CurrencyRisk 2022-06-01 2022-12-31 13387590 frs-core:MarketRisk 2022-06-01 2022-12-31 13387590 frs-core:InterestRateRisk 2022-06-01 2022-12-31 13387590 frs-core:DeferredTaxation 2022-06-01 2022-12-31 13387590 frs-core:DeferredTaxation 2022-05-31 13387590 frs-core:DeferredTaxation 2022-12-31 13387590 frs-core:OtherProvisionsContingentLiabilities 2022-06-01 2022-12-31 13387590 frs-core:OtherProvisionsContingentLiabilities 2022-05-31 13387590 frs-core:OtherProvisionsContingentLiabilities 2022-12-31 13387590 frs-core:ProvisionsDeferredTax 2022-12-31 13387590 frs-core:OtherDeferredTax 2022-12-31 13387590 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-12-31 13387590 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-12-31 13387590 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-12-31 13387590 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-06-01 2022-12-31 13387590 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-05-31 13387590 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-12-31 13387590 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-06-01 2022-12-31 13387590 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-05-31 13387590 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-12-31 13387590 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-06-01 2022-12-31 13387590 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-05-31 13387590 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-12-31 13387590 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-12-31 13387590 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-12-31 13387590 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-12-31 13387590 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-12-31 13387590 frs-core:Share-basedPaymentsDeferredTax 2022-12-31 13387590 frs-core:TaxCreditsDeferredTax 2022-12-31 13387590 frs-core:CostValuation 2022-05-31 13387590 frs-core:AdditionsToInvestments 2022-12-31 13387590 frs-core:DisposalsRepaymentsInvestments 2022-12-31 13387590 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-12-31 13387590 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-12-31 13387590 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-12-31 13387590 frs-core:OtherIncreaseDecreaseInInvestments 2022-12-31 13387590 frs-core:CostValuation 2022-12-31 13387590 frs-core:ProvisionsForImpairmentInvestments 2022-05-31 13387590 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-12-31 13387590 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-12-31 13387590 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-12-31 13387590 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-12-31 13387590 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-12-31 13387590 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-12-31 13387590 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-12-31 13387590 frs-core:ProvisionsForImpairmentInvestments 2022-12-31 13387590 frs-core:ListedExchangeTraded 2022-12-31 13387590 frs-core:ListedExchangeTraded 2022-05-31 13387590 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-05-31 13387590 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-12-31 13387590 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-12-31 13387590 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-12-31 13387590 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-12-31 13387590 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-12-31 13387590 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-12-31 13387590 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-12-31 13387590 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-05-31 13387590 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 13387590 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 13387590 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 13387590 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 13387590 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-12-31 13387590 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 13387590 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 13387590 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 13387590 frs-core:UnlistedNon-exchangeTraded 2022-12-31 13387590 frs-core:UnlistedNon-exchangeTraded 2022-05-31 13387590 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-05-31 13387590 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 13387590 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 13387590 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 13387590 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 13387590 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 13387590 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 13387590 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-12-31 13387590 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 13387590 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 13387590 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 13387590 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 13387590 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 13387590 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-12-31 13387590 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 13387590 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 13387590 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 13387590 dpl-frs:CostSales 2022-06-01 2022-12-31 13387590 dpl-frs:CostSales 2022-05-31 13387590 dpl-frs:CostSales 2022-12-31 13387590 dpl-frs:DistributionCosts 2022-06-01 2022-12-31 13387590 dpl-frs:AdministrativeExpenses 2022-06-01 2022-12-31 13387590 frs-bus:Director1 2022-06-01 2022-12-31 13387590 frs-bus:Director1 2022-05-31 13387590 frs-bus:Director1 2022-12-31 13387590 frs-bus:Director2 2022-06-01 2022-12-31 13387590 frs-bus:Director2 2022-05-31 13387590 frs-bus:Director2 2022-12-31 13387590 1 2022-06-01 2022-12-31 13387590 frs-core:CurrentFinancialInstruments 1 2022-12-31 13387590 frs-core:Non-currentFinancialInstruments 1 2022-12-31 13387590 2 2022-06-01 2022-12-31 13387590 frs-core:CurrentFinancialInstruments 2 2022-12-31 13387590 frs-core:Non-currentFinancialInstruments 2 2022-12-31 13387590 3 2022-06-01 2022-12-31 13387590 frs-core:CurrentFinancialInstruments 3 2022-12-31 13387590 frs-core:Non-currentFinancialInstruments 3 2022-12-31 13387590 4 2022-06-01 2022-12-31 13387590 frs-core:CurrentFinancialInstruments 4 2022-12-31 13387590 frs-core:Non-currentFinancialInstruments 4 2022-12-31 13387590 5 2022-06-01 2022-12-31 13387590 frs-core:CurrentFinancialInstruments 5 2022-12-31 13387590 frs-core:Non-currentFinancialInstruments 5 2022-12-31 13387590 6 2022-06-01 2022-12-31 13387590 frs-core:CurrentFinancialInstruments 6 2022-12-31 13387590 frs-core:Non-currentFinancialInstruments 6 2022-12-31 13387590 7 2022-06-01 2022-12-31 13387590 frs-core:CurrentFinancialInstruments 7 2022-12-31 13387590 frs-core:Non-currentFinancialInstruments 7 2022-12-31 13387590 8 2022-06-01 2022-12-31 13387590 frs-core:CurrentFinancialInstruments 8 2022-12-31 13387590 frs-core:Non-currentFinancialInstruments 8 2022-12-31 13387590 9 2022-06-01 2022-12-31 13387590 frs-core:CurrentFinancialInstruments 9 2022-12-31 13387590 frs-core:Non-currentFinancialInstruments 9 2022-12-31 13387590 10 2022-06-01 2022-12-31 13387590 frs-core:CurrentFinancialInstruments 10 2022-12-31 13387590 frs-core:Non-currentFinancialInstruments 10 2022-12-31 13387590 11 2022-06-01 2022-12-31 13387590 frs-core:CurrentFinancialInstruments 11 2022-12-31 13387590 frs-core:Non-currentFinancialInstruments 11 2022-12-31 13387590 12 2022-06-01 2022-12-31 13387590 frs-core:CurrentFinancialInstruments 12 2022-12-31 13387590 frs-core:Non-currentFinancialInstruments 12 2022-12-31 13387590 13 2022-06-01 2022-12-31 13387590 frs-core:CurrentFinancialInstruments 13 2022-12-31 13387590 frs-core:Non-currentFinancialInstruments 13 2022-12-31 13387590 14 2022-06-01 2022-12-31 13387590 frs-core:CurrentFinancialInstruments 14 2022-12-31 13387590 frs-core:Non-currentFinancialInstruments 14 2022-12-31 13387590 15 2022-06-01 2022-12-31 13387590 frs-core:CurrentFinancialInstruments 15 2022-12-31 13387590 frs-core:Non-currentFinancialInstruments 15 2022-12-31 13387590 16 2022-06-01 2022-12-31 13387590 frs-core:CurrentFinancialInstruments 16 2022-12-31 13387590 frs-core:Non-currentFinancialInstruments 16 2022-12-31 13387590 17 2022-06-01 2022-12-31 13387590 frs-core:CurrentFinancialInstruments 17 2022-12-31 13387590 frs-core:Non-currentFinancialInstruments 17 2022-12-31 13387590 18 2022-06-01 2022-12-31 13387590 frs-core:CurrentFinancialInstruments 18 2022-12-31 13387590 frs-core:Non-currentFinancialInstruments 18 2022-12-31 13387590 19 2022-06-01 2022-12-31 13387590 frs-core:CurrentFinancialInstruments 19 2022-12-31 13387590 frs-core:Non-currentFinancialInstruments 19 2022-12-31 13387590 20 2022-06-01 2022-12-31 13387590 frs-core:CurrentFinancialInstruments 20 2022-12-31 13387590 frs-core:Non-currentFinancialInstruments 20 2022-12-31 13387590 dpl-frs:Item1 2022-06-01 2022-12-31 13387590 dpl-frs:Item1 2022-05-31 13387590 dpl-frs:Item1 2022-12-31 13387590 dpl-frs:CostSales dpl-frs:Item1 2022-06-01 2022-12-31 13387590 dpl-frs:CostSales dpl-frs:Item1 2022-05-31 13387590 dpl-frs:CostSales dpl-frs:Item1 2022-12-31 13387590 dpl-frs:DistributionCosts dpl-frs:Item1 2022-06-01 2022-12-31 13387590 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-06-01 2022-12-31 13387590 dpl-frs:Item2 2022-06-01 2022-12-31 13387590 dpl-frs:Item2 2022-05-31 13387590 dpl-frs:Item2 2022-12-31 13387590 dpl-frs:CostSales dpl-frs:Item2 2022-06-01 2022-12-31 13387590 dpl-frs:CostSales dpl-frs:Item2 2022-05-31 13387590 dpl-frs:CostSales dpl-frs:Item2 2022-12-31 13387590 dpl-frs:DistributionCosts dpl-frs:Item2 2022-06-01 2022-12-31 13387590 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-06-01 2022-12-31 13387590 dpl-frs:Item3 2022-06-01 2022-12-31 13387590 dpl-frs:Item3 2022-05-31 13387590 dpl-frs:Item3 2022-12-31 13387590 dpl-frs:CostSales dpl-frs:Item3 2022-06-01 2022-12-31 13387590 dpl-frs:CostSales dpl-frs:Item3 2022-05-31 13387590 dpl-frs:CostSales dpl-frs:Item3 2022-12-31 13387590 dpl-frs:DistributionCosts dpl-frs:Item3 2022-06-01 2022-12-31 13387590 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-06-01 2022-12-31 13387590 dpl-frs:Item4 2022-06-01 2022-12-31 13387590 dpl-frs:Item4 2022-05-31 13387590 dpl-frs:Item4 2022-12-31 13387590 dpl-frs:CostSales dpl-frs:Item4 2022-06-01 2022-12-31 13387590 dpl-frs:CostSales dpl-frs:Item4 2022-05-31 13387590 dpl-frs:CostSales dpl-frs:Item4 2022-12-31 13387590 dpl-frs:DistributionCosts dpl-frs:Item4 2022-06-01 2022-12-31 13387590 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-06-01 2022-12-31 13387590 dpl-frs:Item5 2022-06-01 2022-12-31 13387590 dpl-frs:Item5 2022-05-31 13387590 dpl-frs:Item5 2022-12-31 13387590 dpl-frs:CostSales dpl-frs:Item5 2022-06-01 2022-12-31 13387590 dpl-frs:CostSales dpl-frs:Item5 2022-05-31 13387590 dpl-frs:CostSales dpl-frs:Item5 2022-12-31 13387590 dpl-frs:DistributionCosts dpl-frs:Item5 2022-06-01 2022-12-31 13387590 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-06-01 2022-12-31 13387590 dpl-frs:Item6 2022-06-01 2022-12-31 13387590 dpl-frs:Item6 2022-05-31 13387590 dpl-frs:Item6 2022-12-31 13387590 dpl-frs:CostSales dpl-frs:Item6 2022-06-01 2022-12-31 13387590 dpl-frs:CostSales dpl-frs:Item6 2022-05-31 13387590 dpl-frs:CostSales dpl-frs:Item6 2022-12-31 13387590 dpl-frs:DistributionCosts dpl-frs:Item6 2022-06-01 2022-12-31 13387590 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-06-01 2022-12-31 13387590 dpl-frs:Item7 2022-06-01 2022-12-31 13387590 dpl-frs:Item7 2022-05-31 13387590 dpl-frs:Item7 2022-12-31 13387590 dpl-frs:CostSales dpl-frs:Item7 2022-06-01 2022-12-31 13387590 dpl-frs:CostSales dpl-frs:Item7 2022-05-31 13387590 dpl-frs:CostSales dpl-frs:Item7 2022-12-31 13387590 dpl-frs:DistributionCosts dpl-frs:Item7 2022-06-01 2022-12-31 13387590 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-06-01 2022-12-31 13387590 dpl-frs:Item8 2022-06-01 2022-12-31 13387590 dpl-frs:Item8 2022-05-31 13387590 dpl-frs:Item8 2022-12-31 13387590 dpl-frs:CostSales dpl-frs:Item8 2022-06-01 2022-12-31 13387590 dpl-frs:CostSales dpl-frs:Item8 2022-05-31 13387590 dpl-frs:CostSales dpl-frs:Item8 2022-12-31 13387590 dpl-frs:DistributionCosts dpl-frs:Item8 2022-06-01 2022-12-31 13387590 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-06-01 2022-12-31 13387590 dpl-frs:Item9 2022-06-01 2022-12-31 13387590 dpl-frs:Item9 2022-05-31 13387590 dpl-frs:Item9 2022-12-31 13387590 dpl-frs:CostSales dpl-frs:Item9 2022-06-01 2022-12-31 13387590 dpl-frs:CostSales dpl-frs:Item9 2022-05-31 13387590 dpl-frs:CostSales dpl-frs:Item9 2022-12-31 13387590 dpl-frs:DistributionCosts dpl-frs:Item9 2022-06-01 2022-12-31 13387590 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-06-01 2022-12-31 13387590 dpl-frs:Item10 2022-06-01 2022-12-31 13387590 dpl-frs:Item10 2022-05-31 13387590 dpl-frs:Item10 2022-12-31 13387590 dpl-frs:CostSales dpl-frs:Item10 2022-06-01 2022-12-31 13387590 dpl-frs:CostSales dpl-frs:Item10 2022-05-31 13387590 dpl-frs:CostSales dpl-frs:Item10 2022-12-31 13387590 dpl-frs:DistributionCosts dpl-frs:Item10 2022-06-01 2022-12-31 13387590 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-06-01 2022-12-31 13387590 dpl-frs:Item11 2022-06-01 2022-12-31 13387590 dpl-frs:Item11 2022-05-31 13387590 dpl-frs:Item11 2022-12-31 13387590 dpl-frs:CostSales dpl-frs:Item11 2022-06-01 2022-12-31 13387590 dpl-frs:CostSales dpl-frs:Item11 2022-05-31 13387590 dpl-frs:CostSales dpl-frs:Item11 2022-12-31 13387590 dpl-frs:DistributionCosts dpl-frs:Item11 2022-06-01 2022-12-31 13387590 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-06-01 2022-12-31 13387590 dpl-frs:Item12 2022-06-01 2022-12-31 13387590 dpl-frs:Item12 2022-05-31 13387590 dpl-frs:Item12 2022-12-31 13387590 dpl-frs:CostSales dpl-frs:Item12 2022-06-01 2022-12-31 13387590 dpl-frs:CostSales dpl-frs:Item12 2022-05-31 13387590 dpl-frs:CostSales dpl-frs:Item12 2022-12-31 13387590 dpl-frs:DistributionCosts dpl-frs:Item12 2022-06-01 2022-12-31 13387590 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-06-01 2022-12-31 13387590 1 2022-06-01 2022-12-31 13387590 frs-countries:EnglandWales 2022-06-01 2022-12-31
Registered number: 13387590
Mameingwlad Limited
Unaudited Financial Statements
For The Year Ended 31 December 2023
Kalculus
Chartered Accountants & Business Advisers
Unaudited Financial Statements
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2
Page 1
Balance Sheet
Registered number: 13387590
31 December 2023 31 December 2022
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 2 2
2 2
NET CURRENT ASSETS (LIABILITIES) 2 2
TOTAL ASSETS LESS CURRENT LIABILITIES 2 2
NET ASSETS 2 2
CAPITAL AND RESERVES
Called up share capital 5 2 2
SHAREHOLDERS' FUNDS 2 2
For the year ending 31 December 2023 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Richard Lloyd-Owen
Director
11 March 2024
The notes on page 2 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Mameingwlad Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13387590 . The registered office is 56 Rottingdean Place, Falmer Road, Brighton, BN2 7FS.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 2)
2 2
4. Debtors
31 December 2023 31 December 2022
£ £
Due within one year
Other debtors 2 2
2 2
5. Share Capital
31 December 2023 31 December 2022
£ £
Allotted, Called up and fully paid 2 2
6. Related Party Transactions
Mameingwlad Limited is a company that is 100% owned by Musdean Limited, a company in which Patricia Cabrera and Richard Lloyd-Owen are directors.
Page 2