Acorah Software Products - Accounts Production 14.4.601 false true 31 March 2022 1 April 2021 false 1 April 2022 31 March 2023 31 March 2023 06594991 Mrs J A Carroll J A Carroll iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06594991 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-03-31 06594991 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-03-31 06594991 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-03-31 06594991 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-03-31 06594991 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-04-01 2023-03-31 06594991 frs-core:AllSubsidiaries 2022-04-01 2023-03-31 06594991 frs-core:KeyManagementPersonnel 2022-04-01 2023-03-31 06594991 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-04-01 2023-03-31 06594991 frs-core:OtherRelatedParties 2022-04-01 2023-03-31 06594991 2022-03-31 06594991 2023-03-31 06594991 2022-04-01 2023-03-31 06594991 frs-core:CurrentFinancialInstruments 2023-03-31 06594991 frs-core:CurrentFinancialInstruments 2022-04-01 2023-03-31 06594991 frs-core:Non-currentFinancialInstruments 2023-03-31 06594991 frs-core:Non-currentFinancialInstruments 2022-04-01 2023-03-31 06594991 frs-core:CurrentFinancialInstruments 2022-04-01 2023-03-31 06594991 frs-core:CurrentFinancialInstruments 2023-03-31 06594991 frs-core:AfterOneYear 2022-04-01 2023-03-31 06594991 frs-core:BetweenOneFiveYears 2022-04-01 2023-03-31 06594991 frs-core:BetweenOneFiveYears 2023-03-31 06594991 frs-core:ComputerEquipment 2023-03-31 06594991 frs-core:ComputerEquipment 2022-04-01 2023-03-31 06594991 frs-core:ComputerEquipment 2022-03-31 06594991 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-03-31 06594991 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-04-01 2023-03-31 06594991 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-03-31 06594991 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-03-31 06594991 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-04-01 2023-03-31 06594991 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-03-31 06594991 frs-core:FurnitureFittings 2023-03-31 06594991 frs-core:FurnitureFittings 2022-04-01 2023-03-31 06594991 frs-core:FurnitureFittings 2022-03-31 06594991 frs-core:NetGoodwill 2023-03-31 06594991 frs-core:NetGoodwill 2022-04-01 2023-03-31 06594991 frs-core:NetGoodwill 2022-03-31 06594991 frs-core:InvestmentPropertyIncludedWithinPPE 2023-03-31 06594991 frs-core:InvestmentPropertyIncludedWithinPPE 2022-04-01 2023-03-31 06594991 frs-core:InvestmentPropertyIncludedWithinPPE 2022-03-31 06594991 frs-core:LandBuildings 2023-03-31 06594991 frs-core:LandBuildings 2022-04-01 2023-03-31 06594991 frs-core:LandBuildings 2022-03-31 06594991 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-03-31 06594991 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-04-01 2023-03-31 06594991 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-03-31 06594991 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-03-31 06594991 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-04-01 2023-03-31 06594991 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-03-31 06594991 frs-core:MoreThanFiveYears 2022-04-01 2023-03-31 06594991 frs-core:MoreThanFiveYears 2023-03-31 06594991 frs-core:MotorVehicles 2023-03-31 06594991 frs-core:MotorVehicles 2022-04-01 2023-03-31 06594991 frs-core:MotorVehicles 2022-03-31 06594991 frs-core:OtherResidualIntangibleAssets 2023-03-31 06594991 frs-core:OtherResidualIntangibleAssets 2022-04-01 2023-03-31 06594991 frs-core:OtherResidualIntangibleAssets 2022-03-31 06594991 frs-core:PlantMachinery 2023-03-31 06594991 frs-core:PlantMachinery 2022-04-01 2023-03-31 06594991 frs-core:PlantMachinery 2022-03-31 06594991 frs-core:Secured 2023-03-31 06594991 frs-core:Unsecured 2023-03-31 06594991 frs-core:WithinOneYear 2022-04-01 2023-03-31 06594991 frs-core:WithinOneYear 2023-03-31 06594991 frs-core:CapitalRedemptionReserve 2022-04-01 2023-03-31 06594991 frs-core:CapitalRedemptionReserve 2022-03-31 06594991 frs-core:CapitalRedemptionReserve 2023-03-31 06594991 frs-core:OtherReservesSubtotal 2022-04-01 2023-03-31 06594991 frs-core:OtherReservesSubtotal 2022-03-31 06594991 frs-core:OtherReservesSubtotal 2023-03-31 06594991 frs-core:RevaluationReserve 2022-04-01 2023-03-31 06594991 frs-core:RevaluationReserve 2022-03-31 06594991 frs-core:RevaluationReserve 2023-03-31 06594991 frs-core:SharePremium 2022-04-01 2023-03-31 06594991 frs-core:SharePremium 2022-03-31 06594991 frs-core:SharePremium 2023-03-31 06594991 frs-core:ShareCapital 2022-04-01 2023-03-31 06594991 frs-core:ShareCapital 2022-03-31 06594991 frs-core:ShareCapital 2023-03-31 06594991 frs-core:RetainedEarningsAccumulatedLosses 2022-04-01 2023-03-31 06594991 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-03-31 06594991 frs-core:RetainedEarningsAccumulatedLosses 2023-03-31 06594991 frs-core:RetainedEarningsAccumulatedLosses 2022-03-31 06594991 frs-core:RetainedEarningsAccumulatedLosses 2023-03-31 06594991 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-03-31 06594991 frs-countries:UnitedKingdom 2022-04-01 2023-03-31 06594991 frs-countries:Europe 2022-04-01 2023-03-31 06594991 frs-countries:NorthAmerica 2022-04-01 2023-03-31 06594991 frs-countries:SouthAmerica 2022-04-01 2023-03-31 06594991 frs-countries:Asia 2022-04-01 2023-03-31 06594991 frs-countries:RestWorldOutsideUK 2022-04-01 2023-03-31 06594991 frs-bus:HighestPaidDirector 2022-04-01 2023-03-31 06594991 frs-bus:PrivateLimitedCompanyLtd 2022-04-01 2023-03-31 06594991 frs-bus:CompanyLimitedByGuarantee 2022-04-01 2023-03-31 06594991 frs-bus:LimitedLiabilityPartnershipLLP 2022-04-01 2023-03-31 06594991 frs-bus:LimitedLiabilityPartnershipsSORP 2022-04-01 2023-03-31 06594991 frs-bus:FullAccounts 2022-04-01 2023-03-31 06594991 frs-bus:FilletedAccounts 2022-04-01 2023-03-31 06594991 frs-bus:AbridgedAccounts 2022-04-01 2023-03-31 06594991 frs-bus:FRS102 2022-04-01 2023-03-31 06594991 frs-bus:MediumEntities 2022-04-01 2023-03-31 06594991 frs-bus:SmallEntities 2022-04-01 2023-03-31 06594991 frs-bus:EntityHasNeverTraded 2022-04-01 2023-03-31 06594991 frs-bus:EntityNoLongerTradingButTradedInPast 2022-04-01 2023-03-31 06594991 frs-bus:Audited 2022-04-01 2023-03-31 06594991 frs-bus:AuditExempt-NoAccountantsReport 2022-04-01 2023-03-31 06594991 frs-bus:AuditExemptWithAccountantsReport 2022-04-01 2023-03-31 06594991 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-04-01 2023-03-31 06594991 frs-bus:LargeCompaniesRegimeForAccounts 2022-04-01 2023-03-31 06594991 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-04-01 2023-03-31 06594991 frs-bus:SmallCompaniesRegimeForAccounts 2022-04-01 2023-03-31 06594991 frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-04-01 2023-03-31 06594991 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-04-01 2023-03-31 06594991 frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-04-01 2023-03-31 06594991 frs-bus:OrdinaryShareClass1 2022-04-01 2023-03-31 06594991 frs-bus:OrdinaryShareClass1 2022-03-31 06594991 frs-bus:OrdinaryShareClass1 2023-03-31 06594991 frs-bus:OrdinaryShareClass2 2022-04-01 2023-03-31 06594991 frs-bus:OrdinaryShareClass2 2022-03-31 06594991 frs-bus:OrdinaryShareClass2 2023-03-31 06594991 frs-bus:OrdinaryShareClass3 2022-04-01 2023-03-31 06594991 frs-bus:OrdinaryShareClass3 2022-03-31 06594991 frs-bus:OrdinaryShareClass3 2023-03-31 06594991 frs-bus:OrdinaryShareClass4 2022-04-01 2023-03-31 06594991 frs-bus:OrdinaryShareClass4 2022-03-31 06594991 frs-bus:OrdinaryShareClass4 2023-03-31 06594991 frs-bus:OrdinaryShareClass5 2022-04-01 2023-03-31 06594991 frs-bus:OrdinaryShareClass5 2022-03-31 06594991 frs-bus:OrdinaryShareClass5 2023-03-31 06594991 frs-bus:PreferenceShareClass1 2022-04-01 2023-03-31 06594991 frs-bus:PreferenceShareClass1 2022-03-31 06594991 frs-bus:PreferenceShareClass1 2023-03-31 06594991 frs-bus:PreferenceShareClass2 2022-04-01 2023-03-31 06594991 frs-bus:PreferenceShareClass2 2022-03-31 06594991 frs-bus:PreferenceShareClass2 2023-03-31 06594991 frs-bus:PreferenceShareClass3 2022-04-01 2023-03-31 06594991 frs-bus:PreferenceShareClass3 2022-03-31 06594991 frs-bus:PreferenceShareClass3 2023-03-31 06594991 frs-bus:PreferenceShareClass4 2022-04-01 2023-03-31 06594991 frs-bus:PreferenceShareClass4 2022-03-31 06594991 frs-bus:PreferenceShareClass4 2023-03-31 06594991 frs-bus:PreferenceShareClass5 2022-04-01 2023-03-31 06594991 frs-bus:PreferenceShareClass5 2022-03-31 06594991 frs-bus:PreferenceShareClass5 2023-03-31 06594991 1 2022-04-01 2023-03-31 06594991 1 2023-03-31 06594991 1 2022-04-01 2023-03-31 06594991 frs-core:LeasedAssets 2022-04-01 2023-03-31 06594991 frs-core:OwnedAssets 2022-04-01 2023-03-31 06594991 frs-core:CurrencyRisk 2022-04-01 2023-03-31 06594991 frs-core:MarketRisk 2022-04-01 2023-03-31 06594991 frs-core:InterestRateRisk 2022-04-01 2023-03-31 06594991 frs-core:DeferredTaxation 2022-04-01 2023-03-31 06594991 frs-core:DeferredTaxation 2022-03-31 06594991 frs-core:DeferredTaxation 2023-03-31 06594991 frs-core:OtherProvisionsContingentLiabilities 2022-04-01 2023-03-31 06594991 frs-core:OtherProvisionsContingentLiabilities 2022-03-31 06594991 frs-core:OtherProvisionsContingentLiabilities 2023-03-31 06594991 frs-core:ProvisionsDeferredTax 2023-03-31 06594991 frs-core:OtherDeferredTax 2023-03-31 06594991 frs-core:AcceleratedTaxDepreciationDeferredTax 2023-03-31 06594991 frs-core:TaxLossesCarry-forwardsDeferredTax 2023-03-31 06594991 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-03-31 06594991 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-04-01 2023-03-31 06594991 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-03-31 06594991 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-03-31 06594991 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-04-01 2023-03-31 06594991 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-03-31 06594991 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-03-31 06594991 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-04-01 2023-03-31 06594991 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-03-31 06594991 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-03-31 06594991 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-03-31 06594991 frs-core:RevaluationInvestmentPropertyDeferredTax 2023-03-31 06594991 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-03-31 06594991 frs-core:OtherPost-employmentBenefitsDeferredTax 2023-03-31 06594991 frs-core:Share-basedPaymentsDeferredTax 2023-03-31 06594991 frs-core:TaxCreditsDeferredTax 2023-03-31 06594991 frs-core:CostValuation 2022-03-31 06594991 frs-core:AdditionsToInvestments 2023-03-31 06594991 frs-core:DisposalsRepaymentsInvestments 2023-03-31 06594991 frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-03-31 06594991 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-03-31 06594991 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-03-31 06594991 frs-core:OtherIncreaseDecreaseInInvestments 2023-03-31 06594991 frs-core:CostValuation 2023-03-31 06594991 frs-core:ProvisionsForImpairmentInvestments 2022-03-31 06594991 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-03-31 06594991 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-03-31 06594991 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-03-31 06594991 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-03-31 06594991 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-03-31 06594991 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-03-31 06594991 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-03-31 06594991 frs-core:ProvisionsForImpairmentInvestments 2023-03-31 06594991 frs-core:ListedExchangeTraded 2023-03-31 06594991 frs-core:ListedExchangeTraded 2022-03-31 06594991 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-03-31 06594991 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-03-31 06594991 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-03-31 06594991 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-03-31 06594991 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-03-31 06594991 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-03-31 06594991 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-03-31 06594991 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-03-31 06594991 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 06594991 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 06594991 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 06594991 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 06594991 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 06594991 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-03-31 06594991 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 06594991 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 06594991 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 06594991 frs-core:UnlistedNon-exchangeTraded 2023-03-31 06594991 frs-core:UnlistedNon-exchangeTraded 2022-03-31 06594991 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-03-31 06594991 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 06594991 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 06594991 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 06594991 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 06594991 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 06594991 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 06594991 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-03-31 06594991 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 06594991 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 06594991 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 06594991 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 06594991 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 06594991 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-03-31 06594991 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 06594991 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 06594991 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 06594991 dpl-frs:CostSales 2022-04-01 2023-03-31 06594991 dpl-frs:CostSales 2022-03-31 06594991 dpl-frs:CostSales 2023-03-31 06594991 dpl-frs:DistributionCosts 2022-04-01 2023-03-31 06594991 dpl-frs:AdministrativeExpenses 2022-04-01 2023-03-31 06594991 frs-bus:Director1 2022-04-01 2023-03-31 06594991 frs-bus:Director1 2022-03-31 06594991 frs-bus:Director1 2023-03-31 06594991 frs-bus:CompanySecretary1 2022-04-01 2023-03-31 06594991 1 2022-04-01 2023-03-31 06594991 frs-core:CurrentFinancialInstruments 1 2023-03-31 06594991 frs-core:Non-currentFinancialInstruments 1 2023-03-31 06594991 2 2022-04-01 2023-03-31 06594991 frs-core:CurrentFinancialInstruments 2 2023-03-31 06594991 frs-core:Non-currentFinancialInstruments 2 2023-03-31 06594991 3 2022-04-01 2023-03-31 06594991 frs-core:CurrentFinancialInstruments 3 2023-03-31 06594991 frs-core:Non-currentFinancialInstruments 3 2023-03-31 06594991 4 2022-04-01 2023-03-31 06594991 frs-core:CurrentFinancialInstruments 4 2023-03-31 06594991 frs-core:Non-currentFinancialInstruments 4 2023-03-31 06594991 5 2022-04-01 2023-03-31 06594991 frs-core:CurrentFinancialInstruments 5 2023-03-31 06594991 frs-core:Non-currentFinancialInstruments 5 2023-03-31 06594991 6 2022-04-01 2023-03-31 06594991 frs-core:CurrentFinancialInstruments 6 2023-03-31 06594991 frs-core:Non-currentFinancialInstruments 6 2023-03-31 06594991 7 2022-04-01 2023-03-31 06594991 frs-core:CurrentFinancialInstruments 7 2023-03-31 06594991 frs-core:Non-currentFinancialInstruments 7 2023-03-31 06594991 8 2022-04-01 2023-03-31 06594991 frs-core:CurrentFinancialInstruments 8 2023-03-31 06594991 frs-core:Non-currentFinancialInstruments 8 2023-03-31 06594991 9 2022-04-01 2023-03-31 06594991 frs-core:CurrentFinancialInstruments 9 2023-03-31 06594991 frs-core:Non-currentFinancialInstruments 9 2023-03-31 06594991 10 2022-04-01 2023-03-31 06594991 frs-core:CurrentFinancialInstruments 10 2023-03-31 06594991 frs-core:Non-currentFinancialInstruments 10 2023-03-31 06594991 11 2022-04-01 2023-03-31 06594991 frs-core:CurrentFinancialInstruments 11 2023-03-31 06594991 frs-core:Non-currentFinancialInstruments 11 2023-03-31 06594991 12 2022-04-01 2023-03-31 06594991 frs-core:CurrentFinancialInstruments 12 2023-03-31 06594991 frs-core:Non-currentFinancialInstruments 12 2023-03-31 06594991 13 2022-04-01 2023-03-31 06594991 frs-core:CurrentFinancialInstruments 13 2023-03-31 06594991 frs-core:Non-currentFinancialInstruments 13 2023-03-31 06594991 14 2022-04-01 2023-03-31 06594991 frs-core:CurrentFinancialInstruments 14 2023-03-31 06594991 frs-core:Non-currentFinancialInstruments 14 2023-03-31 06594991 15 2022-04-01 2023-03-31 06594991 frs-core:CurrentFinancialInstruments 15 2023-03-31 06594991 frs-core:Non-currentFinancialInstruments 15 2023-03-31 06594991 16 2022-04-01 2023-03-31 06594991 frs-core:CurrentFinancialInstruments 16 2023-03-31 06594991 frs-core:Non-currentFinancialInstruments 16 2023-03-31 06594991 17 2022-04-01 2023-03-31 06594991 frs-core:CurrentFinancialInstruments 17 2023-03-31 06594991 frs-core:Non-currentFinancialInstruments 17 2023-03-31 06594991 18 2022-04-01 2023-03-31 06594991 frs-core:CurrentFinancialInstruments 18 2023-03-31 06594991 frs-core:Non-currentFinancialInstruments 18 2023-03-31 06594991 19 2022-04-01 2023-03-31 06594991 frs-core:CurrentFinancialInstruments 19 2023-03-31 06594991 frs-core:Non-currentFinancialInstruments 19 2023-03-31 06594991 20 2022-04-01 2023-03-31 06594991 frs-core:CurrentFinancialInstruments 20 2023-03-31 06594991 frs-core:Non-currentFinancialInstruments 20 2023-03-31 06594991 dpl-frs:Item1 2022-04-01 2023-03-31 06594991 dpl-frs:Item1 2022-03-31 06594991 dpl-frs:Item1 2023-03-31 06594991 dpl-frs:CostSales dpl-frs:Item1 2022-04-01 2023-03-31 06594991 dpl-frs:CostSales dpl-frs:Item1 2022-03-31 06594991 dpl-frs:CostSales dpl-frs:Item1 2023-03-31 06594991 dpl-frs:DistributionCosts dpl-frs:Item1 2022-04-01 2023-03-31 06594991 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-04-01 2023-03-31 06594991 dpl-frs:Item2 2022-04-01 2023-03-31 06594991 dpl-frs:Item2 2022-03-31 06594991 dpl-frs:Item2 2023-03-31 06594991 dpl-frs:CostSales dpl-frs:Item2 2022-04-01 2023-03-31 06594991 dpl-frs:CostSales dpl-frs:Item2 2022-03-31 06594991 dpl-frs:CostSales dpl-frs:Item2 2023-03-31 06594991 dpl-frs:DistributionCosts dpl-frs:Item2 2022-04-01 2023-03-31 06594991 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-04-01 2023-03-31 06594991 dpl-frs:Item3 2022-04-01 2023-03-31 06594991 dpl-frs:Item3 2022-03-31 06594991 dpl-frs:Item3 2023-03-31 06594991 dpl-frs:CostSales dpl-frs:Item3 2022-04-01 2023-03-31 06594991 dpl-frs:CostSales dpl-frs:Item3 2022-03-31 06594991 dpl-frs:CostSales dpl-frs:Item3 2023-03-31 06594991 dpl-frs:DistributionCosts dpl-frs:Item3 2022-04-01 2023-03-31 06594991 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-04-01 2023-03-31 06594991 dpl-frs:Item4 2022-04-01 2023-03-31 06594991 dpl-frs:Item4 2022-03-31 06594991 dpl-frs:Item4 2023-03-31 06594991 dpl-frs:CostSales dpl-frs:Item4 2022-04-01 2023-03-31 06594991 dpl-frs:CostSales dpl-frs:Item4 2022-03-31 06594991 dpl-frs:CostSales dpl-frs:Item4 2023-03-31 06594991 dpl-frs:DistributionCosts dpl-frs:Item4 2022-04-01 2023-03-31 06594991 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-04-01 2023-03-31 06594991 dpl-frs:Item5 2022-04-01 2023-03-31 06594991 dpl-frs:Item5 2022-03-31 06594991 dpl-frs:Item5 2023-03-31 06594991 dpl-frs:CostSales dpl-frs:Item5 2022-04-01 2023-03-31 06594991 dpl-frs:CostSales dpl-frs:Item5 2022-03-31 06594991 dpl-frs:CostSales dpl-frs:Item5 2023-03-31 06594991 dpl-frs:DistributionCosts dpl-frs:Item5 2022-04-01 2023-03-31 06594991 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-04-01 2023-03-31 06594991 dpl-frs:Item6 2022-04-01 2023-03-31 06594991 dpl-frs:Item6 2022-03-31 06594991 dpl-frs:Item6 2023-03-31 06594991 dpl-frs:CostSales dpl-frs:Item6 2022-04-01 2023-03-31 06594991 dpl-frs:CostSales dpl-frs:Item6 2022-03-31 06594991 dpl-frs:CostSales dpl-frs:Item6 2023-03-31 06594991 dpl-frs:DistributionCosts dpl-frs:Item6 2022-04-01 2023-03-31 06594991 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-04-01 2023-03-31 06594991 dpl-frs:Item7 2022-04-01 2023-03-31 06594991 dpl-frs:Item7 2022-03-31 06594991 dpl-frs:Item7 2023-03-31 06594991 dpl-frs:CostSales dpl-frs:Item7 2022-04-01 2023-03-31 06594991 dpl-frs:CostSales dpl-frs:Item7 2022-03-31 06594991 dpl-frs:CostSales dpl-frs:Item7 2023-03-31 06594991 dpl-frs:DistributionCosts dpl-frs:Item7 2022-04-01 2023-03-31 06594991 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-04-01 2023-03-31 06594991 dpl-frs:Item8 2022-04-01 2023-03-31 06594991 dpl-frs:Item8 2022-03-31 06594991 dpl-frs:Item8 2023-03-31 06594991 dpl-frs:CostSales dpl-frs:Item8 2022-04-01 2023-03-31 06594991 dpl-frs:CostSales dpl-frs:Item8 2022-03-31 06594991 dpl-frs:CostSales dpl-frs:Item8 2023-03-31 06594991 dpl-frs:DistributionCosts dpl-frs:Item8 2022-04-01 2023-03-31 06594991 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-04-01 2023-03-31 06594991 dpl-frs:Item9 2022-04-01 2023-03-31 06594991 dpl-frs:Item9 2022-03-31 06594991 dpl-frs:Item9 2023-03-31 06594991 dpl-frs:CostSales dpl-frs:Item9 2022-04-01 2023-03-31 06594991 dpl-frs:CostSales dpl-frs:Item9 2022-03-31 06594991 dpl-frs:CostSales dpl-frs:Item9 2023-03-31 06594991 dpl-frs:DistributionCosts dpl-frs:Item9 2022-04-01 2023-03-31 06594991 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-04-01 2023-03-31 06594991 dpl-frs:Item10 2022-04-01 2023-03-31 06594991 dpl-frs:Item10 2022-03-31 06594991 dpl-frs:Item10 2023-03-31 06594991 dpl-frs:CostSales dpl-frs:Item10 2022-04-01 2023-03-31 06594991 dpl-frs:CostSales dpl-frs:Item10 2022-03-31 06594991 dpl-frs:CostSales dpl-frs:Item10 2023-03-31 06594991 dpl-frs:DistributionCosts dpl-frs:Item10 2022-04-01 2023-03-31 06594991 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-04-01 2023-03-31 06594991 dpl-frs:Item11 2022-04-01 2023-03-31 06594991 dpl-frs:Item11 2022-03-31 06594991 dpl-frs:Item11 2023-03-31 06594991 dpl-frs:CostSales dpl-frs:Item11 2022-04-01 2023-03-31 06594991 dpl-frs:CostSales dpl-frs:Item11 2022-03-31 06594991 dpl-frs:CostSales dpl-frs:Item11 2023-03-31 06594991 dpl-frs:DistributionCosts dpl-frs:Item11 2022-04-01 2023-03-31 06594991 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-04-01 2023-03-31 06594991 dpl-frs:Item12 2022-04-01 2023-03-31 06594991 dpl-frs:Item12 2022-03-31 06594991 dpl-frs:Item12 2023-03-31 06594991 dpl-frs:CostSales dpl-frs:Item12 2022-04-01 2023-03-31 06594991 dpl-frs:CostSales dpl-frs:Item12 2022-03-31 06594991 dpl-frs:CostSales dpl-frs:Item12 2023-03-31 06594991 dpl-frs:DistributionCosts dpl-frs:Item12 2022-04-01 2023-03-31 06594991 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-04-01 2023-03-31 06594991 1 2022-04-01 2023-03-31 06594991 frs-countries:EnglandWales 2022-04-01 2023-03-31 06594991 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-03-31 06594991 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-03-31 06594991 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-03-31 06594991 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-03-31 06594991 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-04-01 2022-03-31 06594991 frs-core:AllSubsidiaries 2021-04-01 2022-03-31 06594991 frs-core:KeyManagementPersonnel 2021-04-01 2022-03-31 06594991 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-04-01 2022-03-31 06594991 frs-core:OtherRelatedParties 2021-04-01 2022-03-31 06594991 2021-03-31 06594991 2022-03-31 06594991 2021-04-01 2022-03-31 06594991 frs-core:CurrentFinancialInstruments 2022-03-31 06594991 frs-core:CurrentFinancialInstruments 2021-04-01 2022-03-31 06594991 frs-core:Non-currentFinancialInstruments 2022-03-31 06594991 frs-core:Non-currentFinancialInstruments 2021-04-01 2022-03-31 06594991 frs-core:CurrentFinancialInstruments 2021-04-01 2022-03-31 06594991 frs-core:CurrentFinancialInstruments 2022-03-31 06594991 frs-core:AfterOneYear 2021-04-01 2022-03-31 06594991 frs-core:BetweenOneFiveYears 2021-04-01 2022-03-31 06594991 frs-core:BetweenOneFiveYears 2022-03-31 06594991 frs-core:ComputerEquipment 2022-03-31 06594991 frs-core:ComputerEquipment 2021-04-01 2022-03-31 06594991 frs-core:ComputerEquipment 2021-03-31 06594991 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-03-31 06594991 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-04-01 2022-03-31 06594991 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-03-31 06594991 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-03-31 06594991 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-04-01 2022-03-31 06594991 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-03-31 06594991 frs-core:FurnitureFittings 2022-03-31 06594991 frs-core:FurnitureFittings 2021-04-01 2022-03-31 06594991 frs-core:FurnitureFittings 2021-03-31 06594991 frs-core:NetGoodwill 2022-03-31 06594991 frs-core:NetGoodwill 2021-04-01 2022-03-31 06594991 frs-core:NetGoodwill 2021-03-31 06594991 frs-core:InvestmentPropertyIncludedWithinPPE 2022-03-31 06594991 frs-core:InvestmentPropertyIncludedWithinPPE 2021-04-01 2022-03-31 06594991 frs-core:InvestmentPropertyIncludedWithinPPE 2021-03-31 06594991 frs-core:LandBuildings 2022-03-31 06594991 frs-core:LandBuildings 2021-04-01 2022-03-31 06594991 frs-core:LandBuildings 2021-03-31 06594991 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-03-31 06594991 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-04-01 2022-03-31 06594991 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-03-31 06594991 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-03-31 06594991 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-04-01 2022-03-31 06594991 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-03-31 06594991 frs-core:MoreThanFiveYears 2021-04-01 2022-03-31 06594991 frs-core:MoreThanFiveYears 2022-03-31 06594991 frs-core:MotorVehicles 2022-03-31 06594991 frs-core:MotorVehicles 2021-04-01 2022-03-31 06594991 frs-core:MotorVehicles 2021-03-31 06594991 frs-core:OtherResidualIntangibleAssets 2022-03-31 06594991 frs-core:OtherResidualIntangibleAssets 2021-04-01 2022-03-31 06594991 frs-core:OtherResidualIntangibleAssets 2021-03-31 06594991 frs-core:PlantMachinery 2022-03-31 06594991 frs-core:PlantMachinery 2021-04-01 2022-03-31 06594991 frs-core:PlantMachinery 2021-03-31 06594991 frs-core:Secured 2022-03-31 06594991 frs-core:Unsecured 2022-03-31 06594991 frs-core:WithinOneYear 2021-04-01 2022-03-31 06594991 frs-core:WithinOneYear 2022-03-31 06594991 frs-core:CapitalRedemptionReserve 2021-04-01 2022-03-31 06594991 frs-core:CapitalRedemptionReserve 2021-03-31 06594991 frs-core:CapitalRedemptionReserve 2022-03-31 06594991 frs-core:OtherReservesSubtotal 2021-04-01 2022-03-31 06594991 frs-core:OtherReservesSubtotal 2021-03-31 06594991 frs-core:OtherReservesSubtotal 2022-03-31 06594991 frs-core:RevaluationReserve 2021-04-01 2022-03-31 06594991 frs-core:RevaluationReserve 2021-03-31 06594991 frs-core:RevaluationReserve 2022-03-31 06594991 frs-core:SharePremium 2021-04-01 2022-03-31 06594991 frs-core:SharePremium 2021-03-31 06594991 frs-core:SharePremium 2022-03-31 06594991 frs-core:ShareCapital 2021-04-01 2022-03-31 06594991 frs-core:ShareCapital 2021-03-31 06594991 frs-core:ShareCapital 2022-03-31 06594991 frs-core:RetainedEarningsAccumulatedLosses 2021-04-01 2022-03-31 06594991 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-03-31 06594991 frs-core:RetainedEarningsAccumulatedLosses 2022-03-31 06594991 frs-core:RetainedEarningsAccumulatedLosses 2021-03-31 06594991 frs-core:RetainedEarningsAccumulatedLosses 2022-03-31 06594991 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-03-31 06594991 frs-countries:UnitedKingdom 2021-04-01 2022-03-31 06594991 frs-countries:Europe 2021-04-01 2022-03-31 06594991 frs-countries:NorthAmerica 2021-04-01 2022-03-31 06594991 frs-countries:SouthAmerica 2021-04-01 2022-03-31 06594991 frs-countries:Asia 2021-04-01 2022-03-31 06594991 frs-countries:RestWorldOutsideUK 2021-04-01 2022-03-31 06594991 frs-bus:HighestPaidDirector 2021-04-01 2022-03-31 06594991 frs-bus:PrivateLimitedCompanyLtd 2021-04-01 2022-03-31 06594991 frs-bus:CompanyLimitedByGuarantee 2021-04-01 2022-03-31 06594991 frs-bus:LimitedLiabilityPartnershipLLP 2021-04-01 2022-03-31 06594991 frs-bus:LimitedLiabilityPartnershipsSORP 2021-04-01 2022-03-31 06594991 frs-bus:FullAccounts 2021-04-01 2022-03-31 06594991 frs-bus:FilletedAccounts 2021-04-01 2022-03-31 06594991 frs-bus:AbridgedAccounts 2021-04-01 2022-03-31 06594991 frs-bus:FRS102 2021-04-01 2022-03-31 06594991 frs-bus:MediumEntities 2021-04-01 2022-03-31 06594991 frs-bus:SmallEntities 2021-04-01 2022-03-31 06594991 frs-bus:EntityHasNeverTraded 2021-04-01 2022-03-31 06594991 frs-bus:EntityNoLongerTradingButTradedInPast 2021-04-01 2022-03-31 06594991 frs-bus:Audited 2021-04-01 2022-03-31 06594991 frs-bus:AuditExempt-NoAccountantsReport 2021-04-01 2022-03-31 06594991 frs-bus:AuditExemptWithAccountantsReport 2021-04-01 2022-03-31 06594991 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-04-01 2022-03-31 06594991 frs-bus:LargeCompaniesRegimeForAccounts 2021-04-01 2022-03-31 06594991 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-04-01 2022-03-31 06594991 frs-bus:SmallCompaniesRegimeForAccounts 2021-04-01 2022-03-31 06594991 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-04-01 2022-03-31 06594991 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-04-01 2022-03-31 06594991 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-04-01 2022-03-31 06594991 frs-bus:OrdinaryShareClass1 2021-04-01 2022-03-31 06594991 frs-bus:OrdinaryShareClass1 2021-03-31 06594991 frs-bus:OrdinaryShareClass1 2022-03-31 06594991 frs-bus:OrdinaryShareClass2 2021-04-01 2022-03-31 06594991 frs-bus:OrdinaryShareClass2 2021-03-31 06594991 frs-bus:OrdinaryShareClass2 2022-03-31 06594991 frs-bus:OrdinaryShareClass3 2021-04-01 2022-03-31 06594991 frs-bus:OrdinaryShareClass3 2021-03-31 06594991 frs-bus:OrdinaryShareClass3 2022-03-31 06594991 frs-bus:OrdinaryShareClass4 2021-04-01 2022-03-31 06594991 frs-bus:OrdinaryShareClass4 2021-03-31 06594991 frs-bus:OrdinaryShareClass4 2022-03-31 06594991 frs-bus:OrdinaryShareClass5 2021-04-01 2022-03-31 06594991 frs-bus:OrdinaryShareClass5 2021-03-31 06594991 frs-bus:OrdinaryShareClass5 2022-03-31 06594991 frs-bus:PreferenceShareClass1 2021-04-01 2022-03-31 06594991 frs-bus:PreferenceShareClass1 2021-03-31 06594991 frs-bus:PreferenceShareClass1 2022-03-31 06594991 frs-bus:PreferenceShareClass2 2021-04-01 2022-03-31 06594991 frs-bus:PreferenceShareClass2 2021-03-31 06594991 frs-bus:PreferenceShareClass2 2022-03-31 06594991 frs-bus:PreferenceShareClass3 2021-04-01 2022-03-31 06594991 frs-bus:PreferenceShareClass3 2021-03-31 06594991 frs-bus:PreferenceShareClass3 2022-03-31 06594991 frs-bus:PreferenceShareClass4 2021-04-01 2022-03-31 06594991 frs-bus:PreferenceShareClass4 2021-03-31 06594991 frs-bus:PreferenceShareClass4 2022-03-31 06594991 frs-bus:PreferenceShareClass5 2021-04-01 2022-03-31 06594991 frs-bus:PreferenceShareClass5 2021-03-31 06594991 frs-bus:PreferenceShareClass5 2022-03-31 06594991 1 2021-04-01 2022-03-31 06594991 1 2022-03-31 06594991 1 2021-04-01 2022-03-31 06594991 frs-core:LeasedAssets 2021-04-01 2022-03-31 06594991 frs-core:OwnedAssets 2021-04-01 2022-03-31 06594991 frs-core:CurrencyRisk 2021-04-01 2022-03-31 06594991 frs-core:MarketRisk 2021-04-01 2022-03-31 06594991 frs-core:InterestRateRisk 2021-04-01 2022-03-31 06594991 frs-core:DeferredTaxation 2021-04-01 2022-03-31 06594991 frs-core:DeferredTaxation 2021-03-31 06594991 frs-core:DeferredTaxation 2022-03-31 06594991 frs-core:OtherProvisionsContingentLiabilities 2021-04-01 2022-03-31 06594991 frs-core:OtherProvisionsContingentLiabilities 2021-03-31 06594991 frs-core:OtherProvisionsContingentLiabilities 2022-03-31 06594991 frs-core:ProvisionsDeferredTax 2022-03-31 06594991 frs-core:OtherDeferredTax 2022-03-31 06594991 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-03-31 06594991 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-03-31 06594991 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-03-31 06594991 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-04-01 2022-03-31 06594991 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-03-31 06594991 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-03-31 06594991 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-04-01 2022-03-31 06594991 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-03-31 06594991 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-03-31 06594991 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-04-01 2022-03-31 06594991 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-03-31 06594991 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-03-31 06594991 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-03-31 06594991 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-03-31 06594991 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-03-31 06594991 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-03-31 06594991 frs-core:Share-basedPaymentsDeferredTax 2022-03-31 06594991 frs-core:TaxCreditsDeferredTax 2022-03-31 06594991 frs-core:CostValuation 2021-03-31 06594991 frs-core:AdditionsToInvestments 2022-03-31 06594991 frs-core:DisposalsRepaymentsInvestments 2022-03-31 06594991 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-03-31 06594991 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-03-31 06594991 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-03-31 06594991 frs-core:OtherIncreaseDecreaseInInvestments 2022-03-31 06594991 frs-core:CostValuation 2022-03-31 06594991 frs-core:ProvisionsForImpairmentInvestments 2021-03-31 06594991 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-03-31 06594991 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-03-31 06594991 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-03-31 06594991 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-03-31 06594991 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-03-31 06594991 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-03-31 06594991 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-03-31 06594991 frs-core:ProvisionsForImpairmentInvestments 2022-03-31 06594991 frs-core:ListedExchangeTraded 2022-03-31 06594991 frs-core:ListedExchangeTraded 2021-03-31 06594991 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-03-31 06594991 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-03-31 06594991 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-03-31 06594991 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-03-31 06594991 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-03-31 06594991 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-03-31 06594991 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-03-31 06594991 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-03-31 06594991 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-03-31 06594991 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 06594991 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 06594991 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 06594991 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 06594991 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-03-31 06594991 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 06594991 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 06594991 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 06594991 frs-core:UnlistedNon-exchangeTraded 2022-03-31 06594991 frs-core:UnlistedNon-exchangeTraded 2021-03-31 06594991 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-03-31 06594991 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 06594991 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 06594991 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 06594991 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 06594991 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 06594991 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 06594991 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-03-31 06594991 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-03-31 06594991 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 06594991 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 06594991 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 06594991 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 06594991 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-03-31 06594991 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 06594991 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 06594991 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 06594991 dpl-frs:CostSales 2021-04-01 2022-03-31 06594991 dpl-frs:CostSales 2021-03-31 06594991 dpl-frs:CostSales 2022-03-31 06594991 dpl-frs:DistributionCosts 2021-04-01 2022-03-31 06594991 dpl-frs:AdministrativeExpenses 2021-04-01 2022-03-31 06594991 frs-bus:Director1 2021-04-01 2022-03-31 06594991 frs-bus:Director1 2021-03-31 06594991 frs-bus:Director1 2022-03-31 06594991 frs-bus:CompanySecretary1 2021-04-01 2022-03-31 06594991 1 2021-04-01 2022-03-31 06594991 frs-core:CurrentFinancialInstruments 1 2022-03-31 06594991 frs-core:Non-currentFinancialInstruments 1 2022-03-31 06594991 2 2021-04-01 2022-03-31 06594991 frs-core:CurrentFinancialInstruments 2 2022-03-31 06594991 frs-core:Non-currentFinancialInstruments 2 2022-03-31 06594991 3 2021-04-01 2022-03-31 06594991 frs-core:CurrentFinancialInstruments 3 2022-03-31 06594991 frs-core:Non-currentFinancialInstruments 3 2022-03-31 06594991 4 2021-04-01 2022-03-31 06594991 frs-core:CurrentFinancialInstruments 4 2022-03-31 06594991 frs-core:Non-currentFinancialInstruments 4 2022-03-31 06594991 5 2021-04-01 2022-03-31 06594991 frs-core:CurrentFinancialInstruments 5 2022-03-31 06594991 frs-core:Non-currentFinancialInstruments 5 2022-03-31 06594991 6 2021-04-01 2022-03-31 06594991 frs-core:CurrentFinancialInstruments 6 2022-03-31 06594991 frs-core:Non-currentFinancialInstruments 6 2022-03-31 06594991 7 2021-04-01 2022-03-31 06594991 frs-core:CurrentFinancialInstruments 7 2022-03-31 06594991 frs-core:Non-currentFinancialInstruments 7 2022-03-31 06594991 8 2021-04-01 2022-03-31 06594991 frs-core:CurrentFinancialInstruments 8 2022-03-31 06594991 frs-core:Non-currentFinancialInstruments 8 2022-03-31 06594991 9 2021-04-01 2022-03-31 06594991 frs-core:CurrentFinancialInstruments 9 2022-03-31 06594991 frs-core:Non-currentFinancialInstruments 9 2022-03-31 06594991 10 2021-04-01 2022-03-31 06594991 frs-core:CurrentFinancialInstruments 10 2022-03-31 06594991 frs-core:Non-currentFinancialInstruments 10 2022-03-31 06594991 11 2021-04-01 2022-03-31 06594991 frs-core:CurrentFinancialInstruments 11 2022-03-31 06594991 frs-core:Non-currentFinancialInstruments 11 2022-03-31 06594991 12 2021-04-01 2022-03-31 06594991 frs-core:CurrentFinancialInstruments 12 2022-03-31 06594991 frs-core:Non-currentFinancialInstruments 12 2022-03-31 06594991 13 2021-04-01 2022-03-31 06594991 frs-core:CurrentFinancialInstruments 13 2022-03-31 06594991 frs-core:Non-currentFinancialInstruments 13 2022-03-31 06594991 14 2021-04-01 2022-03-31 06594991 frs-core:CurrentFinancialInstruments 14 2022-03-31 06594991 frs-core:Non-currentFinancialInstruments 14 2022-03-31 06594991 15 2021-04-01 2022-03-31 06594991 frs-core:CurrentFinancialInstruments 15 2022-03-31 06594991 frs-core:Non-currentFinancialInstruments 15 2022-03-31 06594991 16 2021-04-01 2022-03-31 06594991 frs-core:CurrentFinancialInstruments 16 2022-03-31 06594991 frs-core:Non-currentFinancialInstruments 16 2022-03-31 06594991 17 2021-04-01 2022-03-31 06594991 frs-core:CurrentFinancialInstruments 17 2022-03-31 06594991 frs-core:Non-currentFinancialInstruments 17 2022-03-31 06594991 18 2021-04-01 2022-03-31 06594991 frs-core:CurrentFinancialInstruments 18 2022-03-31 06594991 frs-core:Non-currentFinancialInstruments 18 2022-03-31 06594991 19 2021-04-01 2022-03-31 06594991 frs-core:CurrentFinancialInstruments 19 2022-03-31 06594991 frs-core:Non-currentFinancialInstruments 19 2022-03-31 06594991 20 2021-04-01 2022-03-31 06594991 frs-core:CurrentFinancialInstruments 20 2022-03-31 06594991 frs-core:Non-currentFinancialInstruments 20 2022-03-31 06594991 dpl-frs:Item1 2021-04-01 2022-03-31 06594991 dpl-frs:Item1 2021-03-31 06594991 dpl-frs:Item1 2022-03-31 06594991 dpl-frs:CostSales dpl-frs:Item1 2021-04-01 2022-03-31 06594991 dpl-frs:CostSales dpl-frs:Item1 2021-03-31 06594991 dpl-frs:CostSales dpl-frs:Item1 2022-03-31 06594991 dpl-frs:DistributionCosts dpl-frs:Item1 2021-04-01 2022-03-31 06594991 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-04-01 2022-03-31 06594991 dpl-frs:Item2 2021-04-01 2022-03-31 06594991 dpl-frs:Item2 2021-03-31 06594991 dpl-frs:Item2 2022-03-31 06594991 dpl-frs:CostSales dpl-frs:Item2 2021-04-01 2022-03-31 06594991 dpl-frs:CostSales dpl-frs:Item2 2021-03-31 06594991 dpl-frs:CostSales dpl-frs:Item2 2022-03-31 06594991 dpl-frs:DistributionCosts dpl-frs:Item2 2021-04-01 2022-03-31 06594991 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-04-01 2022-03-31 06594991 dpl-frs:Item3 2021-04-01 2022-03-31 06594991 dpl-frs:Item3 2021-03-31 06594991 dpl-frs:Item3 2022-03-31 06594991 dpl-frs:CostSales dpl-frs:Item3 2021-04-01 2022-03-31 06594991 dpl-frs:CostSales dpl-frs:Item3 2021-03-31 06594991 dpl-frs:CostSales dpl-frs:Item3 2022-03-31 06594991 dpl-frs:DistributionCosts dpl-frs:Item3 2021-04-01 2022-03-31 06594991 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-04-01 2022-03-31 06594991 dpl-frs:Item4 2021-04-01 2022-03-31 06594991 dpl-frs:Item4 2021-03-31 06594991 dpl-frs:Item4 2022-03-31 06594991 dpl-frs:CostSales dpl-frs:Item4 2021-04-01 2022-03-31 06594991 dpl-frs:CostSales dpl-frs:Item4 2021-03-31 06594991 dpl-frs:CostSales dpl-frs:Item4 2022-03-31 06594991 dpl-frs:DistributionCosts dpl-frs:Item4 2021-04-01 2022-03-31 06594991 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-04-01 2022-03-31 06594991 dpl-frs:Item5 2021-04-01 2022-03-31 06594991 dpl-frs:Item5 2021-03-31 06594991 dpl-frs:Item5 2022-03-31 06594991 dpl-frs:CostSales dpl-frs:Item5 2021-04-01 2022-03-31 06594991 dpl-frs:CostSales dpl-frs:Item5 2021-03-31 06594991 dpl-frs:CostSales dpl-frs:Item5 2022-03-31 06594991 dpl-frs:DistributionCosts dpl-frs:Item5 2021-04-01 2022-03-31 06594991 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-04-01 2022-03-31 06594991 dpl-frs:Item6 2021-04-01 2022-03-31 06594991 dpl-frs:Item6 2021-03-31 06594991 dpl-frs:Item6 2022-03-31 06594991 dpl-frs:CostSales dpl-frs:Item6 2021-04-01 2022-03-31 06594991 dpl-frs:CostSales dpl-frs:Item6 2021-03-31 06594991 dpl-frs:CostSales dpl-frs:Item6 2022-03-31 06594991 dpl-frs:DistributionCosts dpl-frs:Item6 2021-04-01 2022-03-31 06594991 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-04-01 2022-03-31 06594991 dpl-frs:Item7 2021-04-01 2022-03-31 06594991 dpl-frs:Item7 2021-03-31 06594991 dpl-frs:Item7 2022-03-31 06594991 dpl-frs:CostSales dpl-frs:Item7 2021-04-01 2022-03-31 06594991 dpl-frs:CostSales dpl-frs:Item7 2021-03-31 06594991 dpl-frs:CostSales dpl-frs:Item7 2022-03-31 06594991 dpl-frs:DistributionCosts dpl-frs:Item7 2021-04-01 2022-03-31 06594991 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-04-01 2022-03-31 06594991 dpl-frs:Item8 2021-04-01 2022-03-31 06594991 dpl-frs:Item8 2021-03-31 06594991 dpl-frs:Item8 2022-03-31 06594991 dpl-frs:CostSales dpl-frs:Item8 2021-04-01 2022-03-31 06594991 dpl-frs:CostSales dpl-frs:Item8 2021-03-31 06594991 dpl-frs:CostSales dpl-frs:Item8 2022-03-31 06594991 dpl-frs:DistributionCosts dpl-frs:Item8 2021-04-01 2022-03-31 06594991 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-04-01 2022-03-31 06594991 dpl-frs:Item9 2021-04-01 2022-03-31 06594991 dpl-frs:Item9 2021-03-31 06594991 dpl-frs:Item9 2022-03-31 06594991 dpl-frs:CostSales dpl-frs:Item9 2021-04-01 2022-03-31 06594991 dpl-frs:CostSales dpl-frs:Item9 2021-03-31 06594991 dpl-frs:CostSales dpl-frs:Item9 2022-03-31 06594991 dpl-frs:DistributionCosts dpl-frs:Item9 2021-04-01 2022-03-31 06594991 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-04-01 2022-03-31 06594991 dpl-frs:Item10 2021-04-01 2022-03-31 06594991 dpl-frs:Item10 2021-03-31 06594991 dpl-frs:Item10 2022-03-31 06594991 dpl-frs:CostSales dpl-frs:Item10 2021-04-01 2022-03-31 06594991 dpl-frs:CostSales dpl-frs:Item10 2021-03-31 06594991 dpl-frs:CostSales dpl-frs:Item10 2022-03-31 06594991 dpl-frs:DistributionCosts dpl-frs:Item10 2021-04-01 2022-03-31 06594991 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-04-01 2022-03-31 06594991 dpl-frs:Item11 2021-04-01 2022-03-31 06594991 dpl-frs:Item11 2021-03-31 06594991 dpl-frs:Item11 2022-03-31 06594991 dpl-frs:CostSales dpl-frs:Item11 2021-04-01 2022-03-31 06594991 dpl-frs:CostSales dpl-frs:Item11 2021-03-31 06594991 dpl-frs:CostSales dpl-frs:Item11 2022-03-31 06594991 dpl-frs:DistributionCosts dpl-frs:Item11 2021-04-01 2022-03-31 06594991 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-04-01 2022-03-31 06594991 dpl-frs:Item12 2021-04-01 2022-03-31 06594991 dpl-frs:Item12 2021-03-31 06594991 dpl-frs:Item12 2022-03-31 06594991 dpl-frs:CostSales dpl-frs:Item12 2021-04-01 2022-03-31 06594991 dpl-frs:CostSales dpl-frs:Item12 2021-03-31 06594991 dpl-frs:CostSales dpl-frs:Item12 2022-03-31 06594991 dpl-frs:DistributionCosts dpl-frs:Item12 2021-04-01 2022-03-31 06594991 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-04-01 2022-03-31 06594991 1 2021-04-01 2022-03-31 06594991 frs-countries:EnglandWales 2021-04-01 2022-03-31
Registered number: 06594991
Manna Care Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2023
MAR Kilshaw Limited
99 Stanley Road
Bootle
Liverpool
Merseyside
L20 7DA
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 06594991
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 629,889 627,599
629,889 627,599
CURRENT ASSETS
Debtors 5 128,841 128,841
Cash at bank and in hand 50,739 30,216
179,580 159,057
Creditors: Amounts Falling Due Within One Year 6 (457,342 ) (300,360 )
NET CURRENT ASSETS (LIABILITIES) (277,762 ) (141,303 )
TOTAL ASSETS LESS CURRENT LIABILITIES 352,127 486,296
Creditors: Amounts Falling Due After More Than One Year 7 (177,721 ) (215,876 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,295 ) (1,295 )
NET ASSETS 173,111 269,125
CAPITAL AND RESERVES
Called up share capital 9 1,000 1,000
Profit and Loss Account 172,111 268,125
SHAREHOLDERS' FUNDS 173,111 269,125
Page 1
Page 2
For the year ending 31 March 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 her 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
Mrs J A Carroll
Director
14 March 2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Manna Care Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 06594991 . The registered office is 99 Stanley Road Bootle, Liverpool, L20 7DA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold None
Motor Vehicles 25% reducing balance
Fixtures & Fittings 15% reducing balance
Computer Equipment 33% straight line
2.4. Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
2.5. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 41 (2022: 41)
41 41
Page 3
Page 4
4. Tangible Assets
Land & Property
Freehold Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 April 2022 603,255 39,998 72,526 2,846 718,625
Additions - - 2,358 6,497 8,855
As at 31 March 2023 603,255 39,998 74,884 9,343 727,480
Depreciation
As at 1 April 2022 - 32,301 55,879 2,846 91,026
Provided during the period - 1,924 2,497 2,144 6,565
As at 31 March 2023 - 34,225 58,376 4,990 97,591
Net Book Value
As at 31 March 2023 603,255 5,773 16,508 4,353 629,889
As at 1 April 2022 603,255 7,697 16,647 - 627,599
5. Debtors
2023 2022
£ £
Due within one year
Due after more than one year
Amounts owed by participating interests 128,841 128,841
128,841 128,841
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Bank loans and overdrafts 36,000 34,000
Other loans 73,472 -
Other creditors 78,412 64,036
Taxation and social security 269,458 202,324
457,342 300,360
Page 4
Page 5
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 177,721 215,876
177,721 215,876
Of the creditors falling due after more than one year the following amounts are due after more than five years.
2023 2022
£ £
Bank loans 43,721 79,962
8. Secured Creditors
Of the creditors the following amounts are secured.
2023 2022
£ £
Bank loans and overdrafts 173,721 199,962
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1,000 1,000
Page 5