Acorah Software Products - Accounts Production 14.2.200 false true 30 June 2022 1 July 2021 false 1 July 2022 30 June 2023 30 June 2023 10838588 Mr Jeffrey Durant iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10838588 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-06-30 10838588 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-06-30 10838588 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-06-30 10838588 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-06-30 10838588 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-07-01 2023-06-30 10838588 frs-core:AllSubsidiaries 2022-07-01 2023-06-30 10838588 frs-core:KeyManagementPersonnel 2022-07-01 2023-06-30 10838588 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-07-01 2023-06-30 10838588 frs-core:OtherRelatedParties 2022-07-01 2023-06-30 10838588 2022-06-30 10838588 2023-06-30 10838588 2022-07-01 2023-06-30 10838588 frs-core:CurrentFinancialInstruments 2023-06-30 10838588 frs-core:CurrentFinancialInstruments 2022-07-01 2023-06-30 10838588 frs-core:Non-currentFinancialInstruments 2023-06-30 10838588 frs-core:Non-currentFinancialInstruments 2022-07-01 2023-06-30 10838588 frs-core:CurrentFinancialInstruments 2022-07-01 2023-06-30 10838588 frs-core:CurrentFinancialInstruments 2023-06-30 10838588 frs-core:AfterOneYear 2022-07-01 2023-06-30 10838588 frs-core:BetweenOneFiveYears 2022-07-01 2023-06-30 10838588 frs-core:BetweenOneFiveYears 2023-06-30 10838588 frs-core:ComputerEquipment 2023-06-30 10838588 frs-core:ComputerEquipment 2022-07-01 2023-06-30 10838588 frs-core:ComputerEquipment 2022-06-30 10838588 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-06-30 10838588 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-07-01 2023-06-30 10838588 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-06-30 10838588 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-06-30 10838588 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-07-01 2023-06-30 10838588 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-06-30 10838588 frs-core:FurnitureFittings 2023-06-30 10838588 frs-core:FurnitureFittings 2022-07-01 2023-06-30 10838588 frs-core:FurnitureFittings 2022-06-30 10838588 frs-core:NetGoodwill 2023-06-30 10838588 frs-core:NetGoodwill 2022-07-01 2023-06-30 10838588 frs-core:NetGoodwill 2022-06-30 10838588 frs-core:InvestmentPropertyIncludedWithinPPE 2023-06-30 10838588 frs-core:InvestmentPropertyIncludedWithinPPE 2022-07-01 2023-06-30 10838588 frs-core:InvestmentPropertyIncludedWithinPPE 2022-06-30 10838588 frs-core:LandBuildings 2023-06-30 10838588 frs-core:LandBuildings 2022-07-01 2023-06-30 10838588 frs-core:LandBuildings 2022-06-30 10838588 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-06-30 10838588 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-07-01 2023-06-30 10838588 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-06-30 10838588 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-06-30 10838588 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-07-01 2023-06-30 10838588 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-06-30 10838588 frs-core:MoreThanFiveYears 2022-07-01 2023-06-30 10838588 frs-core:MoreThanFiveYears 2023-06-30 10838588 frs-core:MotorVehicles 2023-06-30 10838588 frs-core:MotorVehicles 2022-07-01 2023-06-30 10838588 frs-core:MotorVehicles 2022-06-30 10838588 frs-core:OtherResidualIntangibleAssets 2023-06-30 10838588 frs-core:OtherResidualIntangibleAssets 2022-07-01 2023-06-30 10838588 frs-core:OtherResidualIntangibleAssets 2022-06-30 10838588 frs-core:PlantMachinery 2023-06-30 10838588 frs-core:PlantMachinery 2022-07-01 2023-06-30 10838588 frs-core:PlantMachinery 2022-06-30 10838588 frs-core:Secured 2023-06-30 10838588 frs-core:Unsecured 2023-06-30 10838588 frs-core:WithinOneYear 2022-07-01 2023-06-30 10838588 frs-core:WithinOneYear 2023-06-30 10838588 frs-core:CapitalRedemptionReserve 2022-07-01 2023-06-30 10838588 frs-core:CapitalRedemptionReserve 2022-06-30 10838588 frs-core:CapitalRedemptionReserve 2023-06-30 10838588 frs-core:OtherReservesSubtotal 2022-07-01 2023-06-30 10838588 frs-core:OtherReservesSubtotal 2022-06-30 10838588 frs-core:OtherReservesSubtotal 2023-06-30 10838588 frs-core:RevaluationReserve 2022-07-01 2023-06-30 10838588 frs-core:RevaluationReserve 2022-06-30 10838588 frs-core:RevaluationReserve 2023-06-30 10838588 frs-core:SharePremium 2022-07-01 2023-06-30 10838588 frs-core:SharePremium 2022-06-30 10838588 frs-core:SharePremium 2023-06-30 10838588 frs-core:ShareCapital 2022-07-01 2023-06-30 10838588 frs-core:ShareCapital 2022-06-30 10838588 frs-core:ShareCapital 2023-06-30 10838588 frs-core:RetainedEarningsAccumulatedLosses 2022-07-01 2023-06-30 10838588 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-06-30 10838588 frs-core:RetainedEarningsAccumulatedLosses 2023-06-30 10838588 frs-core:RetainedEarningsAccumulatedLosses 2022-06-30 10838588 frs-core:RetainedEarningsAccumulatedLosses 2023-06-30 10838588 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-06-30 10838588 frs-countries:UnitedKingdom 2022-07-01 2023-06-30 10838588 frs-countries:Europe 2022-07-01 2023-06-30 10838588 frs-countries:NorthAmerica 2022-07-01 2023-06-30 10838588 frs-countries:SouthAmerica 2022-07-01 2023-06-30 10838588 frs-countries:Asia 2022-07-01 2023-06-30 10838588 frs-countries:RestWorldOutsideUK 2022-07-01 2023-06-30 10838588 frs-bus:HighestPaidDirector 2022-07-01 2023-06-30 10838588 frs-bus:PrivateLimitedCompanyLtd 2022-07-01 2023-06-30 10838588 frs-bus:CompanyLimitedByGuarantee 2022-07-01 2023-06-30 10838588 frs-bus:LimitedLiabilityPartnershipLLP 2022-07-01 2023-06-30 10838588 frs-bus:LimitedLiabilityPartnershipsSORP 2022-07-01 2023-06-30 10838588 frs-bus:FullAccounts 2022-07-01 2023-06-30 10838588 frs-bus:FilletedAccounts 2022-07-01 2023-06-30 10838588 frs-bus:AbridgedAccounts 2022-07-01 2023-06-30 10838588 frs-bus:FRS102 2022-07-01 2023-06-30 10838588 frs-bus:MediumEntities 2022-07-01 2023-06-30 10838588 frs-bus:SmallEntities 2022-07-01 2023-06-30 10838588 frs-bus:EntityHasNeverTraded 2022-07-01 2023-06-30 10838588 frs-bus:EntityNoLongerTradingButTradedInPast 2022-07-01 2023-06-30 10838588 frs-bus:Audited 2022-07-01 2023-06-30 10838588 frs-bus:AuditExempt-NoAccountantsReport 2022-07-01 2023-06-30 10838588 frs-bus:AuditExemptWithAccountantsReport 2022-07-01 2023-06-30 10838588 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-07-01 2023-06-30 10838588 frs-bus:LargeCompaniesRegimeForAccounts 2022-07-01 2023-06-30 10838588 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-07-01 2023-06-30 10838588 frs-bus:SmallCompaniesRegimeForAccounts 2022-07-01 2023-06-30 10838588 frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-07-01 2023-06-30 10838588 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-07-01 2023-06-30 10838588 frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-07-01 2023-06-30 10838588 frs-bus:OrdinaryShareClass1 2022-07-01 2023-06-30 10838588 frs-bus:OrdinaryShareClass1 2022-06-30 10838588 frs-bus:OrdinaryShareClass1 2023-06-30 10838588 frs-bus:OrdinaryShareClass2 2022-07-01 2023-06-30 10838588 frs-bus:OrdinaryShareClass2 2022-06-30 10838588 frs-bus:OrdinaryShareClass2 2023-06-30 10838588 frs-bus:OrdinaryShareClass3 2022-07-01 2023-06-30 10838588 frs-bus:OrdinaryShareClass3 2022-06-30 10838588 frs-bus:OrdinaryShareClass3 2023-06-30 10838588 frs-bus:OrdinaryShareClass4 2022-07-01 2023-06-30 10838588 frs-bus:OrdinaryShareClass4 2022-06-30 10838588 frs-bus:OrdinaryShareClass4 2023-06-30 10838588 frs-bus:OrdinaryShareClass5 2022-07-01 2023-06-30 10838588 frs-bus:OrdinaryShareClass5 2022-06-30 10838588 frs-bus:OrdinaryShareClass5 2023-06-30 10838588 frs-bus:PreferenceShareClass1 2022-07-01 2023-06-30 10838588 frs-bus:PreferenceShareClass1 2022-06-30 10838588 frs-bus:PreferenceShareClass1 2023-06-30 10838588 frs-bus:PreferenceShareClass2 2022-07-01 2023-06-30 10838588 frs-bus:PreferenceShareClass2 2022-06-30 10838588 frs-bus:PreferenceShareClass2 2023-06-30 10838588 frs-bus:PreferenceShareClass3 2022-07-01 2023-06-30 10838588 frs-bus:PreferenceShareClass3 2022-06-30 10838588 frs-bus:PreferenceShareClass3 2023-06-30 10838588 frs-bus:PreferenceShareClass4 2022-07-01 2023-06-30 10838588 frs-bus:PreferenceShareClass4 2022-06-30 10838588 frs-bus:PreferenceShareClass4 2023-06-30 10838588 frs-bus:PreferenceShareClass5 2022-07-01 2023-06-30 10838588 frs-bus:PreferenceShareClass5 2022-06-30 10838588 frs-bus:PreferenceShareClass5 2023-06-30 10838588 1 2022-07-01 2023-06-30 10838588 1 2023-06-30 10838588 1 2022-07-01 2023-06-30 10838588 frs-core:LeasedAssets 2022-07-01 2023-06-30 10838588 frs-core:OwnedAssets 2022-07-01 2023-06-30 10838588 frs-core:CurrencyRisk 2022-07-01 2023-06-30 10838588 frs-core:MarketRisk 2022-07-01 2023-06-30 10838588 frs-core:InterestRateRisk 2022-07-01 2023-06-30 10838588 frs-core:DeferredTaxation 2022-07-01 2023-06-30 10838588 frs-core:DeferredTaxation 2022-06-30 10838588 frs-core:DeferredTaxation 2023-06-30 10838588 frs-core:OtherProvisionsContingentLiabilities 2022-07-01 2023-06-30 10838588 frs-core:OtherProvisionsContingentLiabilities 2022-06-30 10838588 frs-core:OtherProvisionsContingentLiabilities 2023-06-30 10838588 frs-core:ProvisionsDeferredTax 2023-06-30 10838588 frs-core:OtherDeferredTax 2023-06-30 10838588 frs-core:AcceleratedTaxDepreciationDeferredTax 2023-06-30 10838588 frs-core:TaxLossesCarry-forwardsDeferredTax 2023-06-30 10838588 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-06-30 10838588 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-07-01 2023-06-30 10838588 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-06-30 10838588 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-06-30 10838588 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-07-01 2023-06-30 10838588 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-06-30 10838588 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-06-30 10838588 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-07-01 2023-06-30 10838588 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-06-30 10838588 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-06-30 10838588 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-06-30 10838588 frs-core:RevaluationInvestmentPropertyDeferredTax 2023-06-30 10838588 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-06-30 10838588 frs-core:OtherPost-employmentBenefitsDeferredTax 2023-06-30 10838588 frs-core:Share-basedPaymentsDeferredTax 2023-06-30 10838588 frs-core:TaxCreditsDeferredTax 2023-06-30 10838588 frs-core:CostValuation 2022-06-30 10838588 frs-core:AdditionsToInvestments 2023-06-30 10838588 frs-core:DisposalsRepaymentsInvestments 2023-06-30 10838588 frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-06-30 10838588 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-06-30 10838588 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-06-30 10838588 frs-core:OtherIncreaseDecreaseInInvestments 2023-06-30 10838588 frs-core:CostValuation 2023-06-30 10838588 frs-core:ProvisionsForImpairmentInvestments 2022-06-30 10838588 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-06-30 10838588 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-06-30 10838588 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-06-30 10838588 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-06-30 10838588 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-06-30 10838588 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-06-30 10838588 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-06-30 10838588 frs-core:ProvisionsForImpairmentInvestments 2023-06-30 10838588 frs-core:ListedExchangeTraded 2023-06-30 10838588 frs-core:ListedExchangeTraded 2022-06-30 10838588 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-06-30 10838588 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-06-30 10838588 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-06-30 10838588 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-06-30 10838588 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-06-30 10838588 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-06-30 10838588 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-06-30 10838588 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-06-30 10838588 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 10838588 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 10838588 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 10838588 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 10838588 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 10838588 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-06-30 10838588 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 10838588 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 10838588 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 10838588 frs-core:UnlistedNon-exchangeTraded 2023-06-30 10838588 frs-core:UnlistedNon-exchangeTraded 2022-06-30 10838588 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-06-30 10838588 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 10838588 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 10838588 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 10838588 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 10838588 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 10838588 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 10838588 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-06-30 10838588 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 10838588 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 10838588 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 10838588 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 10838588 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 10838588 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-06-30 10838588 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 10838588 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 10838588 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 10838588 dpl-frs:CostSales 2022-07-01 2023-06-30 10838588 dpl-frs:CostSales 2022-06-30 10838588 dpl-frs:CostSales 2023-06-30 10838588 dpl-frs:DistributionCosts 2022-07-01 2023-06-30 10838588 dpl-frs:AdministrativeExpenses 2022-07-01 2023-06-30 10838588 frs-bus:Director1 2022-07-01 2023-06-30 10838588 frs-bus:Director1 2022-06-30 10838588 frs-bus:Director1 2023-06-30 10838588 1 2022-07-01 2023-06-30 10838588 frs-core:CurrentFinancialInstruments 1 2023-06-30 10838588 frs-core:Non-currentFinancialInstruments 1 2023-06-30 10838588 2 2022-07-01 2023-06-30 10838588 frs-core:CurrentFinancialInstruments 2 2023-06-30 10838588 frs-core:Non-currentFinancialInstruments 2 2023-06-30 10838588 3 2022-07-01 2023-06-30 10838588 frs-core:CurrentFinancialInstruments 3 2023-06-30 10838588 frs-core:Non-currentFinancialInstruments 3 2023-06-30 10838588 4 2022-07-01 2023-06-30 10838588 frs-core:CurrentFinancialInstruments 4 2023-06-30 10838588 frs-core:Non-currentFinancialInstruments 4 2023-06-30 10838588 5 2022-07-01 2023-06-30 10838588 frs-core:CurrentFinancialInstruments 5 2023-06-30 10838588 frs-core:Non-currentFinancialInstruments 5 2023-06-30 10838588 6 2022-07-01 2023-06-30 10838588 frs-core:CurrentFinancialInstruments 6 2023-06-30 10838588 frs-core:Non-currentFinancialInstruments 6 2023-06-30 10838588 7 2022-07-01 2023-06-30 10838588 frs-core:CurrentFinancialInstruments 7 2023-06-30 10838588 frs-core:Non-currentFinancialInstruments 7 2023-06-30 10838588 8 2022-07-01 2023-06-30 10838588 frs-core:CurrentFinancialInstruments 8 2023-06-30 10838588 frs-core:Non-currentFinancialInstruments 8 2023-06-30 10838588 9 2022-07-01 2023-06-30 10838588 frs-core:CurrentFinancialInstruments 9 2023-06-30 10838588 frs-core:Non-currentFinancialInstruments 9 2023-06-30 10838588 10 2022-07-01 2023-06-30 10838588 frs-core:CurrentFinancialInstruments 10 2023-06-30 10838588 frs-core:Non-currentFinancialInstruments 10 2023-06-30 10838588 11 2022-07-01 2023-06-30 10838588 frs-core:CurrentFinancialInstruments 11 2023-06-30 10838588 frs-core:Non-currentFinancialInstruments 11 2023-06-30 10838588 12 2022-07-01 2023-06-30 10838588 frs-core:CurrentFinancialInstruments 12 2023-06-30 10838588 frs-core:Non-currentFinancialInstruments 12 2023-06-30 10838588 13 2022-07-01 2023-06-30 10838588 frs-core:CurrentFinancialInstruments 13 2023-06-30 10838588 frs-core:Non-currentFinancialInstruments 13 2023-06-30 10838588 14 2022-07-01 2023-06-30 10838588 frs-core:CurrentFinancialInstruments 14 2023-06-30 10838588 frs-core:Non-currentFinancialInstruments 14 2023-06-30 10838588 15 2022-07-01 2023-06-30 10838588 frs-core:CurrentFinancialInstruments 15 2023-06-30 10838588 frs-core:Non-currentFinancialInstruments 15 2023-06-30 10838588 16 2022-07-01 2023-06-30 10838588 frs-core:CurrentFinancialInstruments 16 2023-06-30 10838588 frs-core:Non-currentFinancialInstruments 16 2023-06-30 10838588 17 2022-07-01 2023-06-30 10838588 frs-core:CurrentFinancialInstruments 17 2023-06-30 10838588 frs-core:Non-currentFinancialInstruments 17 2023-06-30 10838588 18 2022-07-01 2023-06-30 10838588 frs-core:CurrentFinancialInstruments 18 2023-06-30 10838588 frs-core:Non-currentFinancialInstruments 18 2023-06-30 10838588 19 2022-07-01 2023-06-30 10838588 frs-core:CurrentFinancialInstruments 19 2023-06-30 10838588 frs-core:Non-currentFinancialInstruments 19 2023-06-30 10838588 20 2022-07-01 2023-06-30 10838588 frs-core:CurrentFinancialInstruments 20 2023-06-30 10838588 frs-core:Non-currentFinancialInstruments 20 2023-06-30 10838588 dpl-frs:Item1 2022-07-01 2023-06-30 10838588 dpl-frs:Item1 2022-06-30 10838588 dpl-frs:Item1 2023-06-30 10838588 dpl-frs:CostSales dpl-frs:Item1 2022-07-01 2023-06-30 10838588 dpl-frs:CostSales dpl-frs:Item1 2022-06-30 10838588 dpl-frs:CostSales dpl-frs:Item1 2023-06-30 10838588 dpl-frs:DistributionCosts dpl-frs:Item1 2022-07-01 2023-06-30 10838588 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-07-01 2023-06-30 10838588 dpl-frs:Item2 2022-07-01 2023-06-30 10838588 dpl-frs:Item2 2022-06-30 10838588 dpl-frs:Item2 2023-06-30 10838588 dpl-frs:CostSales dpl-frs:Item2 2022-07-01 2023-06-30 10838588 dpl-frs:CostSales dpl-frs:Item2 2022-06-30 10838588 dpl-frs:CostSales dpl-frs:Item2 2023-06-30 10838588 dpl-frs:DistributionCosts dpl-frs:Item2 2022-07-01 2023-06-30 10838588 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-07-01 2023-06-30 10838588 dpl-frs:Item3 2022-07-01 2023-06-30 10838588 dpl-frs:Item3 2022-06-30 10838588 dpl-frs:Item3 2023-06-30 10838588 dpl-frs:CostSales dpl-frs:Item3 2022-07-01 2023-06-30 10838588 dpl-frs:CostSales dpl-frs:Item3 2022-06-30 10838588 dpl-frs:CostSales dpl-frs:Item3 2023-06-30 10838588 dpl-frs:DistributionCosts dpl-frs:Item3 2022-07-01 2023-06-30 10838588 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-07-01 2023-06-30 10838588 dpl-frs:Item4 2022-07-01 2023-06-30 10838588 dpl-frs:Item4 2022-06-30 10838588 dpl-frs:Item4 2023-06-30 10838588 dpl-frs:CostSales dpl-frs:Item4 2022-07-01 2023-06-30 10838588 dpl-frs:CostSales dpl-frs:Item4 2022-06-30 10838588 dpl-frs:CostSales dpl-frs:Item4 2023-06-30 10838588 dpl-frs:DistributionCosts dpl-frs:Item4 2022-07-01 2023-06-30 10838588 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-07-01 2023-06-30 10838588 dpl-frs:Item5 2022-07-01 2023-06-30 10838588 dpl-frs:Item5 2022-06-30 10838588 dpl-frs:Item5 2023-06-30 10838588 dpl-frs:CostSales dpl-frs:Item5 2022-07-01 2023-06-30 10838588 dpl-frs:CostSales dpl-frs:Item5 2022-06-30 10838588 dpl-frs:CostSales dpl-frs:Item5 2023-06-30 10838588 dpl-frs:DistributionCosts dpl-frs:Item5 2022-07-01 2023-06-30 10838588 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-07-01 2023-06-30 10838588 dpl-frs:Item6 2022-07-01 2023-06-30 10838588 dpl-frs:Item6 2022-06-30 10838588 dpl-frs:Item6 2023-06-30 10838588 dpl-frs:CostSales dpl-frs:Item6 2022-07-01 2023-06-30 10838588 dpl-frs:CostSales dpl-frs:Item6 2022-06-30 10838588 dpl-frs:CostSales dpl-frs:Item6 2023-06-30 10838588 dpl-frs:DistributionCosts dpl-frs:Item6 2022-07-01 2023-06-30 10838588 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-07-01 2023-06-30 10838588 dpl-frs:Item7 2022-07-01 2023-06-30 10838588 dpl-frs:Item7 2022-06-30 10838588 dpl-frs:Item7 2023-06-30 10838588 dpl-frs:CostSales dpl-frs:Item7 2022-07-01 2023-06-30 10838588 dpl-frs:CostSales dpl-frs:Item7 2022-06-30 10838588 dpl-frs:CostSales dpl-frs:Item7 2023-06-30 10838588 dpl-frs:DistributionCosts dpl-frs:Item7 2022-07-01 2023-06-30 10838588 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-07-01 2023-06-30 10838588 dpl-frs:Item8 2022-07-01 2023-06-30 10838588 dpl-frs:Item8 2022-06-30 10838588 dpl-frs:Item8 2023-06-30 10838588 dpl-frs:CostSales dpl-frs:Item8 2022-07-01 2023-06-30 10838588 dpl-frs:CostSales dpl-frs:Item8 2022-06-30 10838588 dpl-frs:CostSales dpl-frs:Item8 2023-06-30 10838588 dpl-frs:DistributionCosts dpl-frs:Item8 2022-07-01 2023-06-30 10838588 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-07-01 2023-06-30 10838588 dpl-frs:Item9 2022-07-01 2023-06-30 10838588 dpl-frs:Item9 2022-06-30 10838588 dpl-frs:Item9 2023-06-30 10838588 dpl-frs:CostSales dpl-frs:Item9 2022-07-01 2023-06-30 10838588 dpl-frs:CostSales dpl-frs:Item9 2022-06-30 10838588 dpl-frs:CostSales dpl-frs:Item9 2023-06-30 10838588 dpl-frs:DistributionCosts dpl-frs:Item9 2022-07-01 2023-06-30 10838588 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-07-01 2023-06-30 10838588 dpl-frs:Item10 2022-07-01 2023-06-30 10838588 dpl-frs:Item10 2022-06-30 10838588 dpl-frs:Item10 2023-06-30 10838588 dpl-frs:CostSales dpl-frs:Item10 2022-07-01 2023-06-30 10838588 dpl-frs:CostSales dpl-frs:Item10 2022-06-30 10838588 dpl-frs:CostSales dpl-frs:Item10 2023-06-30 10838588 dpl-frs:DistributionCosts dpl-frs:Item10 2022-07-01 2023-06-30 10838588 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-07-01 2023-06-30 10838588 dpl-frs:Item11 2022-07-01 2023-06-30 10838588 dpl-frs:Item11 2022-06-30 10838588 dpl-frs:Item11 2023-06-30 10838588 dpl-frs:CostSales dpl-frs:Item11 2022-07-01 2023-06-30 10838588 dpl-frs:CostSales dpl-frs:Item11 2022-06-30 10838588 dpl-frs:CostSales dpl-frs:Item11 2023-06-30 10838588 dpl-frs:DistributionCosts dpl-frs:Item11 2022-07-01 2023-06-30 10838588 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-07-01 2023-06-30 10838588 dpl-frs:Item12 2022-07-01 2023-06-30 10838588 dpl-frs:Item12 2022-06-30 10838588 dpl-frs:Item12 2023-06-30 10838588 dpl-frs:CostSales dpl-frs:Item12 2022-07-01 2023-06-30 10838588 dpl-frs:CostSales dpl-frs:Item12 2022-06-30 10838588 dpl-frs:CostSales dpl-frs:Item12 2023-06-30 10838588 dpl-frs:DistributionCosts dpl-frs:Item12 2022-07-01 2023-06-30 10838588 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-07-01 2023-06-30 10838588 1 2022-07-01 2023-06-30 10838588 frs-countries:EnglandWales 2022-07-01 2023-06-30 10838588 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-06-30 10838588 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-06-30 10838588 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-06-30 10838588 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-06-30 10838588 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-07-01 2022-06-30 10838588 frs-core:AllSubsidiaries 2021-07-01 2022-06-30 10838588 frs-core:KeyManagementPersonnel 2021-07-01 2022-06-30 10838588 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-07-01 2022-06-30 10838588 frs-core:OtherRelatedParties 2021-07-01 2022-06-30 10838588 2021-06-30 10838588 2022-06-30 10838588 2021-07-01 2022-06-30 10838588 frs-core:CurrentFinancialInstruments 2022-06-30 10838588 frs-core:CurrentFinancialInstruments 2021-07-01 2022-06-30 10838588 frs-core:Non-currentFinancialInstruments 2022-06-30 10838588 frs-core:Non-currentFinancialInstruments 2021-07-01 2022-06-30 10838588 frs-core:CurrentFinancialInstruments 2021-07-01 2022-06-30 10838588 frs-core:CurrentFinancialInstruments 2022-06-30 10838588 frs-core:AfterOneYear 2021-07-01 2022-06-30 10838588 frs-core:BetweenOneFiveYears 2021-07-01 2022-06-30 10838588 frs-core:BetweenOneFiveYears 2022-06-30 10838588 frs-core:ComputerEquipment 2022-06-30 10838588 frs-core:ComputerEquipment 2021-07-01 2022-06-30 10838588 frs-core:ComputerEquipment 2021-06-30 10838588 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-06-30 10838588 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-07-01 2022-06-30 10838588 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-06-30 10838588 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-06-30 10838588 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-07-01 2022-06-30 10838588 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-06-30 10838588 frs-core:FurnitureFittings 2022-06-30 10838588 frs-core:FurnitureFittings 2021-07-01 2022-06-30 10838588 frs-core:FurnitureFittings 2021-06-30 10838588 frs-core:NetGoodwill 2022-06-30 10838588 frs-core:NetGoodwill 2021-07-01 2022-06-30 10838588 frs-core:NetGoodwill 2021-06-30 10838588 frs-core:InvestmentPropertyIncludedWithinPPE 2022-06-30 10838588 frs-core:InvestmentPropertyIncludedWithinPPE 2021-07-01 2022-06-30 10838588 frs-core:InvestmentPropertyIncludedWithinPPE 2021-06-30 10838588 frs-core:LandBuildings 2022-06-30 10838588 frs-core:LandBuildings 2021-07-01 2022-06-30 10838588 frs-core:LandBuildings 2021-06-30 10838588 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-06-30 10838588 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-07-01 2022-06-30 10838588 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-06-30 10838588 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-06-30 10838588 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-07-01 2022-06-30 10838588 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-06-30 10838588 frs-core:MoreThanFiveYears 2021-07-01 2022-06-30 10838588 frs-core:MoreThanFiveYears 2022-06-30 10838588 frs-core:MotorVehicles 2022-06-30 10838588 frs-core:MotorVehicles 2021-07-01 2022-06-30 10838588 frs-core:MotorVehicles 2021-06-30 10838588 frs-core:OtherResidualIntangibleAssets 2022-06-30 10838588 frs-core:OtherResidualIntangibleAssets 2021-07-01 2022-06-30 10838588 frs-core:OtherResidualIntangibleAssets 2021-06-30 10838588 frs-core:PlantMachinery 2022-06-30 10838588 frs-core:PlantMachinery 2021-07-01 2022-06-30 10838588 frs-core:PlantMachinery 2021-06-30 10838588 frs-core:Secured 2022-06-30 10838588 frs-core:Unsecured 2022-06-30 10838588 frs-core:WithinOneYear 2021-07-01 2022-06-30 10838588 frs-core:WithinOneYear 2022-06-30 10838588 frs-core:CapitalRedemptionReserve 2021-07-01 2022-06-30 10838588 frs-core:CapitalRedemptionReserve 2021-06-30 10838588 frs-core:CapitalRedemptionReserve 2022-06-30 10838588 frs-core:OtherReservesSubtotal 2021-07-01 2022-06-30 10838588 frs-core:OtherReservesSubtotal 2021-06-30 10838588 frs-core:OtherReservesSubtotal 2022-06-30 10838588 frs-core:RevaluationReserve 2021-07-01 2022-06-30 10838588 frs-core:RevaluationReserve 2021-06-30 10838588 frs-core:RevaluationReserve 2022-06-30 10838588 frs-core:SharePremium 2021-07-01 2022-06-30 10838588 frs-core:SharePremium 2021-06-30 10838588 frs-core:SharePremium 2022-06-30 10838588 frs-core:ShareCapital 2021-07-01 2022-06-30 10838588 frs-core:ShareCapital 2021-06-30 10838588 frs-core:ShareCapital 2022-06-30 10838588 frs-core:RetainedEarningsAccumulatedLosses 2021-07-01 2022-06-30 10838588 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-06-30 10838588 frs-core:RetainedEarningsAccumulatedLosses 2022-06-30 10838588 frs-core:RetainedEarningsAccumulatedLosses 2021-06-30 10838588 frs-core:RetainedEarningsAccumulatedLosses 2022-06-30 10838588 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-06-30 10838588 frs-countries:UnitedKingdom 2021-07-01 2022-06-30 10838588 frs-countries:Europe 2021-07-01 2022-06-30 10838588 frs-countries:NorthAmerica 2021-07-01 2022-06-30 10838588 frs-countries:SouthAmerica 2021-07-01 2022-06-30 10838588 frs-countries:Asia 2021-07-01 2022-06-30 10838588 frs-countries:RestWorldOutsideUK 2021-07-01 2022-06-30 10838588 frs-bus:HighestPaidDirector 2021-07-01 2022-06-30 10838588 frs-bus:PrivateLimitedCompanyLtd 2021-07-01 2022-06-30 10838588 frs-bus:CompanyLimitedByGuarantee 2021-07-01 2022-06-30 10838588 frs-bus:LimitedLiabilityPartnershipLLP 2021-07-01 2022-06-30 10838588 frs-bus:LimitedLiabilityPartnershipsSORP 2021-07-01 2022-06-30 10838588 frs-bus:FullAccounts 2021-07-01 2022-06-30 10838588 frs-bus:FilletedAccounts 2021-07-01 2022-06-30 10838588 frs-bus:AbridgedAccounts 2021-07-01 2022-06-30 10838588 frs-bus:FRS102 2021-07-01 2022-06-30 10838588 frs-bus:MediumEntities 2021-07-01 2022-06-30 10838588 frs-bus:SmallEntities 2021-07-01 2022-06-30 10838588 frs-bus:EntityHasNeverTraded 2021-07-01 2022-06-30 10838588 frs-bus:EntityNoLongerTradingButTradedInPast 2021-07-01 2022-06-30 10838588 frs-bus:Audited 2021-07-01 2022-06-30 10838588 frs-bus:AuditExempt-NoAccountantsReport 2021-07-01 2022-06-30 10838588 frs-bus:AuditExemptWithAccountantsReport 2021-07-01 2022-06-30 10838588 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-07-01 2022-06-30 10838588 frs-bus:LargeCompaniesRegimeForAccounts 2021-07-01 2022-06-30 10838588 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-07-01 2022-06-30 10838588 frs-bus:SmallCompaniesRegimeForAccounts 2021-07-01 2022-06-30 10838588 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-07-01 2022-06-30 10838588 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-07-01 2022-06-30 10838588 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-07-01 2022-06-30 10838588 frs-bus:OrdinaryShareClass1 2021-07-01 2022-06-30 10838588 frs-bus:OrdinaryShareClass1 2021-06-30 10838588 frs-bus:OrdinaryShareClass1 2022-06-30 10838588 frs-bus:OrdinaryShareClass2 2021-07-01 2022-06-30 10838588 frs-bus:OrdinaryShareClass2 2021-06-30 10838588 frs-bus:OrdinaryShareClass2 2022-06-30 10838588 frs-bus:OrdinaryShareClass3 2021-07-01 2022-06-30 10838588 frs-bus:OrdinaryShareClass3 2021-06-30 10838588 frs-bus:OrdinaryShareClass3 2022-06-30 10838588 frs-bus:OrdinaryShareClass4 2021-07-01 2022-06-30 10838588 frs-bus:OrdinaryShareClass4 2021-06-30 10838588 frs-bus:OrdinaryShareClass4 2022-06-30 10838588 frs-bus:OrdinaryShareClass5 2021-07-01 2022-06-30 10838588 frs-bus:OrdinaryShareClass5 2021-06-30 10838588 frs-bus:OrdinaryShareClass5 2022-06-30 10838588 frs-bus:PreferenceShareClass1 2021-07-01 2022-06-30 10838588 frs-bus:PreferenceShareClass1 2021-06-30 10838588 frs-bus:PreferenceShareClass1 2022-06-30 10838588 frs-bus:PreferenceShareClass2 2021-07-01 2022-06-30 10838588 frs-bus:PreferenceShareClass2 2021-06-30 10838588 frs-bus:PreferenceShareClass2 2022-06-30 10838588 frs-bus:PreferenceShareClass3 2021-07-01 2022-06-30 10838588 frs-bus:PreferenceShareClass3 2021-06-30 10838588 frs-bus:PreferenceShareClass3 2022-06-30 10838588 frs-bus:PreferenceShareClass4 2021-07-01 2022-06-30 10838588 frs-bus:PreferenceShareClass4 2021-06-30 10838588 frs-bus:PreferenceShareClass4 2022-06-30 10838588 frs-bus:PreferenceShareClass5 2021-07-01 2022-06-30 10838588 frs-bus:PreferenceShareClass5 2021-06-30 10838588 frs-bus:PreferenceShareClass5 2022-06-30 10838588 1 2021-07-01 2022-06-30 10838588 1 2022-06-30 10838588 1 2021-07-01 2022-06-30 10838588 frs-core:LeasedAssets 2021-07-01 2022-06-30 10838588 frs-core:OwnedAssets 2021-07-01 2022-06-30 10838588 frs-core:CurrencyRisk 2021-07-01 2022-06-30 10838588 frs-core:MarketRisk 2021-07-01 2022-06-30 10838588 frs-core:InterestRateRisk 2021-07-01 2022-06-30 10838588 frs-core:DeferredTaxation 2021-07-01 2022-06-30 10838588 frs-core:DeferredTaxation 2021-06-30 10838588 frs-core:DeferredTaxation 2022-06-30 10838588 frs-core:OtherProvisionsContingentLiabilities 2021-07-01 2022-06-30 10838588 frs-core:OtherProvisionsContingentLiabilities 2021-06-30 10838588 frs-core:OtherProvisionsContingentLiabilities 2022-06-30 10838588 frs-core:ProvisionsDeferredTax 2022-06-30 10838588 frs-core:OtherDeferredTax 2022-06-30 10838588 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-06-30 10838588 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-06-30 10838588 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-06-30 10838588 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-07-01 2022-06-30 10838588 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-06-30 10838588 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-06-30 10838588 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-07-01 2022-06-30 10838588 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-06-30 10838588 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-06-30 10838588 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-07-01 2022-06-30 10838588 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-06-30 10838588 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-06-30 10838588 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-06-30 10838588 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-06-30 10838588 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-06-30 10838588 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-06-30 10838588 frs-core:Share-basedPaymentsDeferredTax 2022-06-30 10838588 frs-core:TaxCreditsDeferredTax 2022-06-30 10838588 frs-core:CostValuation 2021-06-30 10838588 frs-core:AdditionsToInvestments 2022-06-30 10838588 frs-core:DisposalsRepaymentsInvestments 2022-06-30 10838588 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-06-30 10838588 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-06-30 10838588 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-06-30 10838588 frs-core:OtherIncreaseDecreaseInInvestments 2022-06-30 10838588 frs-core:CostValuation 2022-06-30 10838588 frs-core:ProvisionsForImpairmentInvestments 2021-06-30 10838588 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-06-30 10838588 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-06-30 10838588 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-06-30 10838588 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-06-30 10838588 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-06-30 10838588 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-06-30 10838588 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-06-30 10838588 frs-core:ProvisionsForImpairmentInvestments 2022-06-30 10838588 frs-core:ListedExchangeTraded 2022-06-30 10838588 frs-core:ListedExchangeTraded 2021-06-30 10838588 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-06-30 10838588 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-06-30 10838588 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-06-30 10838588 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-06-30 10838588 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-06-30 10838588 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-06-30 10838588 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-06-30 10838588 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-06-30 10838588 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-06-30 10838588 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 10838588 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 10838588 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 10838588 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 10838588 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-06-30 10838588 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 10838588 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 10838588 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 10838588 frs-core:UnlistedNon-exchangeTraded 2022-06-30 10838588 frs-core:UnlistedNon-exchangeTraded 2021-06-30 10838588 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-06-30 10838588 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 10838588 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 10838588 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 10838588 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 10838588 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 10838588 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 10838588 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-06-30 10838588 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-06-30 10838588 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 10838588 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 10838588 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 10838588 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 10838588 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-06-30 10838588 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 10838588 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 10838588 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 10838588 dpl-frs:CostSales 2021-07-01 2022-06-30 10838588 dpl-frs:CostSales 2021-06-30 10838588 dpl-frs:CostSales 2022-06-30 10838588 dpl-frs:DistributionCosts 2021-07-01 2022-06-30 10838588 dpl-frs:AdministrativeExpenses 2021-07-01 2022-06-30 10838588 frs-bus:Director1 2021-07-01 2022-06-30 10838588 frs-bus:Director1 2021-06-30 10838588 frs-bus:Director1 2022-06-30 10838588 1 2021-07-01 2022-06-30 10838588 frs-core:CurrentFinancialInstruments 1 2022-06-30 10838588 frs-core:Non-currentFinancialInstruments 1 2022-06-30 10838588 2 2021-07-01 2022-06-30 10838588 frs-core:CurrentFinancialInstruments 2 2022-06-30 10838588 frs-core:Non-currentFinancialInstruments 2 2022-06-30 10838588 3 2021-07-01 2022-06-30 10838588 frs-core:CurrentFinancialInstruments 3 2022-06-30 10838588 frs-core:Non-currentFinancialInstruments 3 2022-06-30 10838588 4 2021-07-01 2022-06-30 10838588 frs-core:CurrentFinancialInstruments 4 2022-06-30 10838588 frs-core:Non-currentFinancialInstruments 4 2022-06-30 10838588 5 2021-07-01 2022-06-30 10838588 frs-core:CurrentFinancialInstruments 5 2022-06-30 10838588 frs-core:Non-currentFinancialInstruments 5 2022-06-30 10838588 6 2021-07-01 2022-06-30 10838588 frs-core:CurrentFinancialInstruments 6 2022-06-30 10838588 frs-core:Non-currentFinancialInstruments 6 2022-06-30 10838588 7 2021-07-01 2022-06-30 10838588 frs-core:CurrentFinancialInstruments 7 2022-06-30 10838588 frs-core:Non-currentFinancialInstruments 7 2022-06-30 10838588 8 2021-07-01 2022-06-30 10838588 frs-core:CurrentFinancialInstruments 8 2022-06-30 10838588 frs-core:Non-currentFinancialInstruments 8 2022-06-30 10838588 9 2021-07-01 2022-06-30 10838588 frs-core:CurrentFinancialInstruments 9 2022-06-30 10838588 frs-core:Non-currentFinancialInstruments 9 2022-06-30 10838588 10 2021-07-01 2022-06-30 10838588 frs-core:CurrentFinancialInstruments 10 2022-06-30 10838588 frs-core:Non-currentFinancialInstruments 10 2022-06-30 10838588 11 2021-07-01 2022-06-30 10838588 frs-core:CurrentFinancialInstruments 11 2022-06-30 10838588 frs-core:Non-currentFinancialInstruments 11 2022-06-30 10838588 12 2021-07-01 2022-06-30 10838588 frs-core:CurrentFinancialInstruments 12 2022-06-30 10838588 frs-core:Non-currentFinancialInstruments 12 2022-06-30 10838588 13 2021-07-01 2022-06-30 10838588 frs-core:CurrentFinancialInstruments 13 2022-06-30 10838588 frs-core:Non-currentFinancialInstruments 13 2022-06-30 10838588 14 2021-07-01 2022-06-30 10838588 frs-core:CurrentFinancialInstruments 14 2022-06-30 10838588 frs-core:Non-currentFinancialInstruments 14 2022-06-30 10838588 15 2021-07-01 2022-06-30 10838588 frs-core:CurrentFinancialInstruments 15 2022-06-30 10838588 frs-core:Non-currentFinancialInstruments 15 2022-06-30 10838588 16 2021-07-01 2022-06-30 10838588 frs-core:CurrentFinancialInstruments 16 2022-06-30 10838588 frs-core:Non-currentFinancialInstruments 16 2022-06-30 10838588 17 2021-07-01 2022-06-30 10838588 frs-core:CurrentFinancialInstruments 17 2022-06-30 10838588 frs-core:Non-currentFinancialInstruments 17 2022-06-30 10838588 18 2021-07-01 2022-06-30 10838588 frs-core:CurrentFinancialInstruments 18 2022-06-30 10838588 frs-core:Non-currentFinancialInstruments 18 2022-06-30 10838588 19 2021-07-01 2022-06-30 10838588 frs-core:CurrentFinancialInstruments 19 2022-06-30 10838588 frs-core:Non-currentFinancialInstruments 19 2022-06-30 10838588 20 2021-07-01 2022-06-30 10838588 frs-core:CurrentFinancialInstruments 20 2022-06-30 10838588 frs-core:Non-currentFinancialInstruments 20 2022-06-30 10838588 dpl-frs:Item1 2021-07-01 2022-06-30 10838588 dpl-frs:Item1 2021-06-30 10838588 dpl-frs:Item1 2022-06-30 10838588 dpl-frs:CostSales dpl-frs:Item1 2021-07-01 2022-06-30 10838588 dpl-frs:CostSales dpl-frs:Item1 2021-06-30 10838588 dpl-frs:CostSales dpl-frs:Item1 2022-06-30 10838588 dpl-frs:DistributionCosts dpl-frs:Item1 2021-07-01 2022-06-30 10838588 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-07-01 2022-06-30 10838588 dpl-frs:Item2 2021-07-01 2022-06-30 10838588 dpl-frs:Item2 2021-06-30 10838588 dpl-frs:Item2 2022-06-30 10838588 dpl-frs:CostSales dpl-frs:Item2 2021-07-01 2022-06-30 10838588 dpl-frs:CostSales dpl-frs:Item2 2021-06-30 10838588 dpl-frs:CostSales dpl-frs:Item2 2022-06-30 10838588 dpl-frs:DistributionCosts dpl-frs:Item2 2021-07-01 2022-06-30 10838588 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-07-01 2022-06-30 10838588 dpl-frs:Item3 2021-07-01 2022-06-30 10838588 dpl-frs:Item3 2021-06-30 10838588 dpl-frs:Item3 2022-06-30 10838588 dpl-frs:CostSales dpl-frs:Item3 2021-07-01 2022-06-30 10838588 dpl-frs:CostSales dpl-frs:Item3 2021-06-30 10838588 dpl-frs:CostSales dpl-frs:Item3 2022-06-30 10838588 dpl-frs:DistributionCosts dpl-frs:Item3 2021-07-01 2022-06-30 10838588 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-07-01 2022-06-30 10838588 dpl-frs:Item4 2021-07-01 2022-06-30 10838588 dpl-frs:Item4 2021-06-30 10838588 dpl-frs:Item4 2022-06-30 10838588 dpl-frs:CostSales dpl-frs:Item4 2021-07-01 2022-06-30 10838588 dpl-frs:CostSales dpl-frs:Item4 2021-06-30 10838588 dpl-frs:CostSales dpl-frs:Item4 2022-06-30 10838588 dpl-frs:DistributionCosts dpl-frs:Item4 2021-07-01 2022-06-30 10838588 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-07-01 2022-06-30 10838588 dpl-frs:Item5 2021-07-01 2022-06-30 10838588 dpl-frs:Item5 2021-06-30 10838588 dpl-frs:Item5 2022-06-30 10838588 dpl-frs:CostSales dpl-frs:Item5 2021-07-01 2022-06-30 10838588 dpl-frs:CostSales dpl-frs:Item5 2021-06-30 10838588 dpl-frs:CostSales dpl-frs:Item5 2022-06-30 10838588 dpl-frs:DistributionCosts dpl-frs:Item5 2021-07-01 2022-06-30 10838588 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-07-01 2022-06-30 10838588 dpl-frs:Item6 2021-07-01 2022-06-30 10838588 dpl-frs:Item6 2021-06-30 10838588 dpl-frs:Item6 2022-06-30 10838588 dpl-frs:CostSales dpl-frs:Item6 2021-07-01 2022-06-30 10838588 dpl-frs:CostSales dpl-frs:Item6 2021-06-30 10838588 dpl-frs:CostSales dpl-frs:Item6 2022-06-30 10838588 dpl-frs:DistributionCosts dpl-frs:Item6 2021-07-01 2022-06-30 10838588 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-07-01 2022-06-30 10838588 dpl-frs:Item7 2021-07-01 2022-06-30 10838588 dpl-frs:Item7 2021-06-30 10838588 dpl-frs:Item7 2022-06-30 10838588 dpl-frs:CostSales dpl-frs:Item7 2021-07-01 2022-06-30 10838588 dpl-frs:CostSales dpl-frs:Item7 2021-06-30 10838588 dpl-frs:CostSales dpl-frs:Item7 2022-06-30 10838588 dpl-frs:DistributionCosts dpl-frs:Item7 2021-07-01 2022-06-30 10838588 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-07-01 2022-06-30 10838588 dpl-frs:Item8 2021-07-01 2022-06-30 10838588 dpl-frs:Item8 2021-06-30 10838588 dpl-frs:Item8 2022-06-30 10838588 dpl-frs:CostSales dpl-frs:Item8 2021-07-01 2022-06-30 10838588 dpl-frs:CostSales dpl-frs:Item8 2021-06-30 10838588 dpl-frs:CostSales dpl-frs:Item8 2022-06-30 10838588 dpl-frs:DistributionCosts dpl-frs:Item8 2021-07-01 2022-06-30 10838588 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-07-01 2022-06-30 10838588 dpl-frs:Item9 2021-07-01 2022-06-30 10838588 dpl-frs:Item9 2021-06-30 10838588 dpl-frs:Item9 2022-06-30 10838588 dpl-frs:CostSales dpl-frs:Item9 2021-07-01 2022-06-30 10838588 dpl-frs:CostSales dpl-frs:Item9 2021-06-30 10838588 dpl-frs:CostSales dpl-frs:Item9 2022-06-30 10838588 dpl-frs:DistributionCosts dpl-frs:Item9 2021-07-01 2022-06-30 10838588 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-07-01 2022-06-30 10838588 dpl-frs:Item10 2021-07-01 2022-06-30 10838588 dpl-frs:Item10 2021-06-30 10838588 dpl-frs:Item10 2022-06-30 10838588 dpl-frs:CostSales dpl-frs:Item10 2021-07-01 2022-06-30 10838588 dpl-frs:CostSales dpl-frs:Item10 2021-06-30 10838588 dpl-frs:CostSales dpl-frs:Item10 2022-06-30 10838588 dpl-frs:DistributionCosts dpl-frs:Item10 2021-07-01 2022-06-30 10838588 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-07-01 2022-06-30 10838588 dpl-frs:Item11 2021-07-01 2022-06-30 10838588 dpl-frs:Item11 2021-06-30 10838588 dpl-frs:Item11 2022-06-30 10838588 dpl-frs:CostSales dpl-frs:Item11 2021-07-01 2022-06-30 10838588 dpl-frs:CostSales dpl-frs:Item11 2021-06-30 10838588 dpl-frs:CostSales dpl-frs:Item11 2022-06-30 10838588 dpl-frs:DistributionCosts dpl-frs:Item11 2021-07-01 2022-06-30 10838588 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-07-01 2022-06-30 10838588 dpl-frs:Item12 2021-07-01 2022-06-30 10838588 dpl-frs:Item12 2021-06-30 10838588 dpl-frs:Item12 2022-06-30 10838588 dpl-frs:CostSales dpl-frs:Item12 2021-07-01 2022-06-30 10838588 dpl-frs:CostSales dpl-frs:Item12 2021-06-30 10838588 dpl-frs:CostSales dpl-frs:Item12 2022-06-30 10838588 dpl-frs:DistributionCosts dpl-frs:Item12 2021-07-01 2022-06-30 10838588 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-07-01 2022-06-30 10838588 1 2021-07-01 2022-06-30 10838588 frs-countries:EnglandWales 2021-07-01 2022-06-30
Registered number: 10838588
Otium Capital Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 30 June 2023
McManus Williams KGG Limited
Unaudited Financial Statements
Contents
Page
Abridged Balance Sheet 1
Notes to the Abridged Financial Statements 2
Page 1
Abridged Balance Sheet
Registered number: 10838588
2023 2022
Notes £ £ £ £
CURRENT ASSETS
Debtors 25,000 15,000
Cash at bank and in hand 1,592 2,062
26,592 17,062
Creditors: Amounts Falling Due Within One Year (22,390 ) (12,360 )
NET CURRENT ASSETS (LIABILITIES) 4,202 4,702
TOTAL ASSETS LESS CURRENT LIABILITIES 4,202 4,702
NET ASSETS 4,202 4,702
CAPITAL AND RESERVES
Called up share capital 4 1 1
Profit and Loss Account 4,201 4,701
SHAREHOLDERS' FUNDS 4,202 4,702
For the year ending 30 June 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 30 June 2023 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Jeffrey Durant
Director
13/03/2024
The notes on page 2 form part of these financial statements.
Page 1
Page 2
Notes to the Abridged Financial Statements
1. General Information
Otium Capital Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10838588 . The registered office is Suite 2, 18-22 Bellevue Road, Clevedon, North Somerset, BS21 7NU.
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. Financial Instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible and non-puttable ordinary shares which are measured at fair value, with changes recognised in the profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in the profit or loss.

The Company considers evidence of impairment for these assets at both an individual asset and collective level. All individually significant assets are individually assessed for impairment. Individual assets are impaired when objective evidence is available, including:

  • significant financial difficulty of the issuer;
  • a breach of contract including default of the payment terms;
  • indications that a debtor or issuer will enter bankruptcy;
  • observable data indicating that there is a measurable decrease in the expected cash flows from a group of financial assets.

An impairment loss is calculated as the difference between an asset's carrying amount and the present value of the estimated future cash flows discounted at the asset's original effective interest rate. Losses are recognised in the profit and loss and are reflected in an allowance account. When the company considers that there are no realistic prospects of recovery of the asset, the relevant amounts are written off. If the amount of impairment loss subsequently decreases and the decrease can be related objectively to an event occurring after the impairment was recognised, then the previously recognised impairment loss is reversed through profit or loss.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
1 1
4. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1 1
5. Related Party Transactions
During the period, the company received a loan from a related party, of which Mr J Durant is also a shareholder and officer. This loan was valued at £10,000 (2022: £0) and is carried within Other debtors. These loans are repayable on demand. No interest is being charged on this balance.
Page 2