Acorah Software Products - Accounts Production 14.3.260 false true true 30 June 2022 1 July 2021 false 1 July 2022 30 June 2023 30 June 2023 10228910 Mr Reece Page Reece Channing Page true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10228910 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-06-30 10228910 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-06-30 10228910 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-06-30 10228910 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-06-30 10228910 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-07-01 2023-06-30 10228910 frs-core:AllSubsidiaries 2022-07-01 2023-06-30 10228910 frs-core:KeyManagementPersonnel 2022-07-01 2023-06-30 10228910 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-07-01 2023-06-30 10228910 frs-core:OtherRelatedParties 2022-07-01 2023-06-30 10228910 2022-06-30 10228910 2023-06-30 10228910 2022-07-01 2023-06-30 10228910 frs-core:CurrentFinancialInstruments 2023-06-30 10228910 frs-core:CurrentFinancialInstruments 2022-07-01 2023-06-30 10228910 frs-core:Non-currentFinancialInstruments 2023-06-30 10228910 frs-core:Non-currentFinancialInstruments 2022-07-01 2023-06-30 10228910 frs-core:CurrentFinancialInstruments 2022-07-01 2023-06-30 10228910 frs-core:CurrentFinancialInstruments 2023-06-30 10228910 frs-core:AfterOneYear 2022-07-01 2023-06-30 10228910 frs-core:BetweenOneFiveYears 2022-07-01 2023-06-30 10228910 frs-core:BetweenOneFiveYears 2023-06-30 10228910 frs-core:ComputerEquipment 2023-06-30 10228910 frs-core:ComputerEquipment 2022-07-01 2023-06-30 10228910 frs-core:ComputerEquipment 2022-06-30 10228910 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-06-30 10228910 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-07-01 2023-06-30 10228910 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-06-30 10228910 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-06-30 10228910 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-07-01 2023-06-30 10228910 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-06-30 10228910 frs-core:FurnitureFittings 2023-06-30 10228910 frs-core:FurnitureFittings 2022-07-01 2023-06-30 10228910 frs-core:FurnitureFittings 2022-06-30 10228910 frs-core:NetGoodwill 2023-06-30 10228910 frs-core:NetGoodwill 2022-07-01 2023-06-30 10228910 frs-core:NetGoodwill 2022-06-30 10228910 frs-core:InvestmentPropertyIncludedWithinPPE 2023-06-30 10228910 frs-core:InvestmentPropertyIncludedWithinPPE 2022-07-01 2023-06-30 10228910 frs-core:InvestmentPropertyIncludedWithinPPE 2022-06-30 10228910 frs-core:LandBuildings 2023-06-30 10228910 frs-core:LandBuildings 2022-07-01 2023-06-30 10228910 frs-core:LandBuildings 2022-06-30 10228910 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-06-30 10228910 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-07-01 2023-06-30 10228910 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-06-30 10228910 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-06-30 10228910 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-07-01 2023-06-30 10228910 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-06-30 10228910 frs-core:MoreThanFiveYears 2022-07-01 2023-06-30 10228910 frs-core:MoreThanFiveYears 2023-06-30 10228910 frs-core:MotorVehicles 2023-06-30 10228910 frs-core:MotorVehicles 2022-07-01 2023-06-30 10228910 frs-core:MotorVehicles 2022-06-30 10228910 frs-core:OtherResidualIntangibleAssets 2023-06-30 10228910 frs-core:OtherResidualIntangibleAssets 2022-07-01 2023-06-30 10228910 frs-core:OtherResidualIntangibleAssets 2022-06-30 10228910 frs-core:PlantMachinery 2023-06-30 10228910 frs-core:PlantMachinery 2022-07-01 2023-06-30 10228910 frs-core:PlantMachinery 2022-06-30 10228910 frs-core:Secured 2023-06-30 10228910 frs-core:Unsecured 2023-06-30 10228910 frs-core:WithinOneYear 2022-07-01 2023-06-30 10228910 frs-core:WithinOneYear 2023-06-30 10228910 frs-core:CapitalRedemptionReserve 2022-07-01 2023-06-30 10228910 frs-core:CapitalRedemptionReserve 2022-06-30 10228910 frs-core:CapitalRedemptionReserve 2023-06-30 10228910 frs-core:OtherReservesSubtotal 2022-07-01 2023-06-30 10228910 frs-core:OtherReservesSubtotal 2022-06-30 10228910 frs-core:OtherReservesSubtotal 2023-06-30 10228910 frs-core:RevaluationReserve 2022-07-01 2023-06-30 10228910 frs-core:RevaluationReserve 2022-06-30 10228910 frs-core:RevaluationReserve 2023-06-30 10228910 frs-core:SharePremium 2022-07-01 2023-06-30 10228910 frs-core:SharePremium 2022-06-30 10228910 frs-core:SharePremium 2023-06-30 10228910 frs-core:ShareCapital 2022-07-01 2023-06-30 10228910 frs-core:ShareCapital 2022-06-30 10228910 frs-core:ShareCapital 2023-06-30 10228910 frs-core:RetainedEarningsAccumulatedLosses 2022-07-01 2023-06-30 10228910 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-06-30 10228910 frs-core:RetainedEarningsAccumulatedLosses 2023-06-30 10228910 frs-core:RetainedEarningsAccumulatedLosses 2022-06-30 10228910 frs-core:RetainedEarningsAccumulatedLosses 2023-06-30 10228910 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-06-30 10228910 frs-countries:UnitedKingdom 2022-07-01 2023-06-30 10228910 frs-countries:Europe 2022-07-01 2023-06-30 10228910 frs-countries:NorthAmerica 2022-07-01 2023-06-30 10228910 frs-countries:SouthAmerica 2022-07-01 2023-06-30 10228910 frs-countries:Asia 2022-07-01 2023-06-30 10228910 frs-countries:RestWorldOutsideUK 2022-07-01 2023-06-30 10228910 frs-bus:HighestPaidDirector 2022-07-01 2023-06-30 10228910 frs-bus:PrivateLimitedCompanyLtd 2022-07-01 2023-06-30 10228910 frs-bus:CompanyLimitedByGuarantee 2022-07-01 2023-06-30 10228910 frs-bus:LimitedLiabilityPartnershipLLP 2022-07-01 2023-06-30 10228910 frs-bus:LimitedLiabilityPartnershipsSORP 2022-07-01 2023-06-30 10228910 frs-bus:FullAccounts 2022-07-01 2023-06-30 10228910 frs-bus:FilletedAccounts 2022-07-01 2023-06-30 10228910 frs-bus:AbridgedAccounts 2022-07-01 2023-06-30 10228910 frs-bus:FRS102 2022-07-01 2023-06-30 10228910 frs-bus:MediumEntities 2022-07-01 2023-06-30 10228910 frs-bus:SmallEntities 2022-07-01 2023-06-30 10228910 frs-bus:EntityHasNeverTraded 2022-07-01 2023-06-30 10228910 frs-bus:EntityNoLongerTradingButTradedInPast 2022-07-01 2023-06-30 10228910 frs-bus:Audited 2022-07-01 2023-06-30 10228910 frs-bus:AuditExempt-NoAccountantsReport 2022-07-01 2023-06-30 10228910 frs-bus:AuditExemptWithAccountantsReport 2022-07-01 2023-06-30 10228910 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-07-01 2023-06-30 10228910 frs-bus:LargeCompaniesRegimeForAccounts 2022-07-01 2023-06-30 10228910 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-07-01 2023-06-30 10228910 frs-bus:SmallCompaniesRegimeForAccounts 2022-07-01 2023-06-30 10228910 frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-07-01 2023-06-30 10228910 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-07-01 2023-06-30 10228910 frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-07-01 2023-06-30 10228910 frs-bus:OrdinaryShareClass1 2022-07-01 2023-06-30 10228910 frs-bus:OrdinaryShareClass1 2022-06-30 10228910 frs-bus:OrdinaryShareClass1 2023-06-30 10228910 frs-bus:OrdinaryShareClass2 2022-07-01 2023-06-30 10228910 frs-bus:OrdinaryShareClass2 2022-06-30 10228910 frs-bus:OrdinaryShareClass2 2023-06-30 10228910 frs-bus:OrdinaryShareClass3 2022-07-01 2023-06-30 10228910 frs-bus:OrdinaryShareClass3 2022-06-30 10228910 frs-bus:OrdinaryShareClass3 2023-06-30 10228910 frs-bus:OrdinaryShareClass4 2022-07-01 2023-06-30 10228910 frs-bus:OrdinaryShareClass4 2022-06-30 10228910 frs-bus:OrdinaryShareClass4 2023-06-30 10228910 frs-bus:OrdinaryShareClass5 2022-07-01 2023-06-30 10228910 frs-bus:OrdinaryShareClass5 2022-06-30 10228910 frs-bus:OrdinaryShareClass5 2023-06-30 10228910 frs-bus:PreferenceShareClass1 2022-07-01 2023-06-30 10228910 frs-bus:PreferenceShareClass1 2022-06-30 10228910 frs-bus:PreferenceShareClass1 2023-06-30 10228910 frs-bus:PreferenceShareClass2 2022-07-01 2023-06-30 10228910 frs-bus:PreferenceShareClass2 2022-06-30 10228910 frs-bus:PreferenceShareClass2 2023-06-30 10228910 frs-bus:PreferenceShareClass3 2022-07-01 2023-06-30 10228910 frs-bus:PreferenceShareClass3 2022-06-30 10228910 frs-bus:PreferenceShareClass3 2023-06-30 10228910 frs-bus:PreferenceShareClass4 2022-07-01 2023-06-30 10228910 frs-bus:PreferenceShareClass4 2022-06-30 10228910 frs-bus:PreferenceShareClass4 2023-06-30 10228910 frs-bus:PreferenceShareClass5 2022-07-01 2023-06-30 10228910 frs-bus:PreferenceShareClass5 2022-06-30 10228910 frs-bus:PreferenceShareClass5 2023-06-30 10228910 1 2022-07-01 2023-06-30 10228910 1 2023-06-30 10228910 1 2022-07-01 2023-06-30 10228910 frs-core:LeasedAssets 2022-07-01 2023-06-30 10228910 frs-core:OwnedAssets 2022-07-01 2023-06-30 10228910 frs-core:CurrencyRisk 2022-07-01 2023-06-30 10228910 frs-core:MarketRisk 2022-07-01 2023-06-30 10228910 frs-core:InterestRateRisk 2022-07-01 2023-06-30 10228910 frs-core:DeferredTaxation 2022-07-01 2023-06-30 10228910 frs-core:DeferredTaxation 2022-06-30 10228910 frs-core:DeferredTaxation 2023-06-30 10228910 frs-core:OtherProvisionsContingentLiabilities 2022-07-01 2023-06-30 10228910 frs-core:OtherProvisionsContingentLiabilities 2022-06-30 10228910 frs-core:OtherProvisionsContingentLiabilities 2023-06-30 10228910 frs-core:ProvisionsDeferredTax 2023-06-30 10228910 frs-core:OtherDeferredTax 2023-06-30 10228910 frs-core:AcceleratedTaxDepreciationDeferredTax 2023-06-30 10228910 frs-core:TaxLossesCarry-forwardsDeferredTax 2023-06-30 10228910 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-06-30 10228910 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-07-01 2023-06-30 10228910 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-06-30 10228910 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-06-30 10228910 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-07-01 2023-06-30 10228910 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-06-30 10228910 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-06-30 10228910 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-07-01 2023-06-30 10228910 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-06-30 10228910 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-06-30 10228910 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-06-30 10228910 frs-core:RevaluationInvestmentPropertyDeferredTax 2023-06-30 10228910 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-06-30 10228910 frs-core:OtherPost-employmentBenefitsDeferredTax 2023-06-30 10228910 frs-core:Share-basedPaymentsDeferredTax 2023-06-30 10228910 frs-core:TaxCreditsDeferredTax 2023-06-30 10228910 frs-core:CostValuation 2022-06-30 10228910 frs-core:AdditionsToInvestments 2023-06-30 10228910 frs-core:DisposalsRepaymentsInvestments 2023-06-30 10228910 frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-06-30 10228910 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-06-30 10228910 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-06-30 10228910 frs-core:OtherIncreaseDecreaseInInvestments 2023-06-30 10228910 frs-core:CostValuation 2023-06-30 10228910 frs-core:ProvisionsForImpairmentInvestments 2022-06-30 10228910 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-06-30 10228910 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-06-30 10228910 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-06-30 10228910 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-06-30 10228910 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-06-30 10228910 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-06-30 10228910 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-06-30 10228910 frs-core:ProvisionsForImpairmentInvestments 2023-06-30 10228910 frs-core:ListedExchangeTraded 2023-06-30 10228910 frs-core:ListedExchangeTraded 2022-06-30 10228910 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-06-30 10228910 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-06-30 10228910 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-06-30 10228910 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-06-30 10228910 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-06-30 10228910 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-06-30 10228910 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-06-30 10228910 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-06-30 10228910 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 10228910 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 10228910 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 10228910 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 10228910 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 10228910 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-06-30 10228910 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 10228910 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 10228910 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 10228910 frs-core:UnlistedNon-exchangeTraded 2023-06-30 10228910 frs-core:UnlistedNon-exchangeTraded 2022-06-30 10228910 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-06-30 10228910 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 10228910 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 10228910 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 10228910 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 10228910 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 10228910 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 10228910 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-06-30 10228910 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 10228910 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 10228910 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 10228910 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 10228910 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 10228910 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-06-30 10228910 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 10228910 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 10228910 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 10228910 dpl-frs:CostSales 2022-07-01 2023-06-30 10228910 dpl-frs:CostSales 2022-06-30 10228910 dpl-frs:CostSales 2023-06-30 10228910 dpl-frs:DistributionCosts 2022-07-01 2023-06-30 10228910 dpl-frs:AdministrativeExpenses 2022-07-01 2023-06-30 10228910 frs-bus:Director1 2022-07-01 2023-06-30 10228910 frs-bus:Director1 2022-06-30 10228910 frs-bus:Director1 2023-06-30 10228910 1 2022-07-01 2023-06-30 10228910 frs-core:CurrentFinancialInstruments 1 2023-06-30 10228910 frs-core:Non-currentFinancialInstruments 1 2023-06-30 10228910 2 2022-07-01 2023-06-30 10228910 frs-core:CurrentFinancialInstruments 2 2023-06-30 10228910 frs-core:Non-currentFinancialInstruments 2 2023-06-30 10228910 3 2022-07-01 2023-06-30 10228910 frs-core:CurrentFinancialInstruments 3 2023-06-30 10228910 frs-core:Non-currentFinancialInstruments 3 2023-06-30 10228910 4 2022-07-01 2023-06-30 10228910 frs-core:CurrentFinancialInstruments 4 2023-06-30 10228910 frs-core:Non-currentFinancialInstruments 4 2023-06-30 10228910 5 2022-07-01 2023-06-30 10228910 frs-core:CurrentFinancialInstruments 5 2023-06-30 10228910 frs-core:Non-currentFinancialInstruments 5 2023-06-30 10228910 6 2022-07-01 2023-06-30 10228910 frs-core:CurrentFinancialInstruments 6 2023-06-30 10228910 frs-core:Non-currentFinancialInstruments 6 2023-06-30 10228910 7 2022-07-01 2023-06-30 10228910 frs-core:CurrentFinancialInstruments 7 2023-06-30 10228910 frs-core:Non-currentFinancialInstruments 7 2023-06-30 10228910 8 2022-07-01 2023-06-30 10228910 frs-core:CurrentFinancialInstruments 8 2023-06-30 10228910 frs-core:Non-currentFinancialInstruments 8 2023-06-30 10228910 9 2022-07-01 2023-06-30 10228910 frs-core:CurrentFinancialInstruments 9 2023-06-30 10228910 frs-core:Non-currentFinancialInstruments 9 2023-06-30 10228910 10 2022-07-01 2023-06-30 10228910 frs-core:CurrentFinancialInstruments 10 2023-06-30 10228910 frs-core:Non-currentFinancialInstruments 10 2023-06-30 10228910 11 2022-07-01 2023-06-30 10228910 frs-core:CurrentFinancialInstruments 11 2023-06-30 10228910 frs-core:Non-currentFinancialInstruments 11 2023-06-30 10228910 12 2022-07-01 2023-06-30 10228910 frs-core:CurrentFinancialInstruments 12 2023-06-30 10228910 frs-core:Non-currentFinancialInstruments 12 2023-06-30 10228910 13 2022-07-01 2023-06-30 10228910 frs-core:CurrentFinancialInstruments 13 2023-06-30 10228910 frs-core:Non-currentFinancialInstruments 13 2023-06-30 10228910 14 2022-07-01 2023-06-30 10228910 frs-core:CurrentFinancialInstruments 14 2023-06-30 10228910 frs-core:Non-currentFinancialInstruments 14 2023-06-30 10228910 15 2022-07-01 2023-06-30 10228910 frs-core:CurrentFinancialInstruments 15 2023-06-30 10228910 frs-core:Non-currentFinancialInstruments 15 2023-06-30 10228910 16 2022-07-01 2023-06-30 10228910 frs-core:CurrentFinancialInstruments 16 2023-06-30 10228910 frs-core:Non-currentFinancialInstruments 16 2023-06-30 10228910 17 2022-07-01 2023-06-30 10228910 frs-core:CurrentFinancialInstruments 17 2023-06-30 10228910 frs-core:Non-currentFinancialInstruments 17 2023-06-30 10228910 18 2022-07-01 2023-06-30 10228910 frs-core:CurrentFinancialInstruments 18 2023-06-30 10228910 frs-core:Non-currentFinancialInstruments 18 2023-06-30 10228910 19 2022-07-01 2023-06-30 10228910 frs-core:CurrentFinancialInstruments 19 2023-06-30 10228910 frs-core:Non-currentFinancialInstruments 19 2023-06-30 10228910 20 2022-07-01 2023-06-30 10228910 frs-core:CurrentFinancialInstruments 20 2023-06-30 10228910 frs-core:Non-currentFinancialInstruments 20 2023-06-30 10228910 dpl-frs:Item1 2022-07-01 2023-06-30 10228910 dpl-frs:Item1 2022-06-30 10228910 dpl-frs:Item1 2023-06-30 10228910 dpl-frs:CostSales dpl-frs:Item1 2022-07-01 2023-06-30 10228910 dpl-frs:CostSales dpl-frs:Item1 2022-06-30 10228910 dpl-frs:CostSales dpl-frs:Item1 2023-06-30 10228910 dpl-frs:DistributionCosts dpl-frs:Item1 2022-07-01 2023-06-30 10228910 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-07-01 2023-06-30 10228910 dpl-frs:Item2 2022-07-01 2023-06-30 10228910 dpl-frs:Item2 2022-06-30 10228910 dpl-frs:Item2 2023-06-30 10228910 dpl-frs:CostSales dpl-frs:Item2 2022-07-01 2023-06-30 10228910 dpl-frs:CostSales dpl-frs:Item2 2022-06-30 10228910 dpl-frs:CostSales dpl-frs:Item2 2023-06-30 10228910 dpl-frs:DistributionCosts dpl-frs:Item2 2022-07-01 2023-06-30 10228910 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-07-01 2023-06-30 10228910 dpl-frs:Item3 2022-07-01 2023-06-30 10228910 dpl-frs:Item3 2022-06-30 10228910 dpl-frs:Item3 2023-06-30 10228910 dpl-frs:CostSales dpl-frs:Item3 2022-07-01 2023-06-30 10228910 dpl-frs:CostSales dpl-frs:Item3 2022-06-30 10228910 dpl-frs:CostSales dpl-frs:Item3 2023-06-30 10228910 dpl-frs:DistributionCosts dpl-frs:Item3 2022-07-01 2023-06-30 10228910 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-07-01 2023-06-30 10228910 dpl-frs:Item4 2022-07-01 2023-06-30 10228910 dpl-frs:Item4 2022-06-30 10228910 dpl-frs:Item4 2023-06-30 10228910 dpl-frs:CostSales dpl-frs:Item4 2022-07-01 2023-06-30 10228910 dpl-frs:CostSales dpl-frs:Item4 2022-06-30 10228910 dpl-frs:CostSales dpl-frs:Item4 2023-06-30 10228910 dpl-frs:DistributionCosts dpl-frs:Item4 2022-07-01 2023-06-30 10228910 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-07-01 2023-06-30 10228910 dpl-frs:Item5 2022-07-01 2023-06-30 10228910 dpl-frs:Item5 2022-06-30 10228910 dpl-frs:Item5 2023-06-30 10228910 dpl-frs:CostSales dpl-frs:Item5 2022-07-01 2023-06-30 10228910 dpl-frs:CostSales dpl-frs:Item5 2022-06-30 10228910 dpl-frs:CostSales dpl-frs:Item5 2023-06-30 10228910 dpl-frs:DistributionCosts dpl-frs:Item5 2022-07-01 2023-06-30 10228910 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-07-01 2023-06-30 10228910 dpl-frs:Item6 2022-07-01 2023-06-30 10228910 dpl-frs:Item6 2022-06-30 10228910 dpl-frs:Item6 2023-06-30 10228910 dpl-frs:CostSales dpl-frs:Item6 2022-07-01 2023-06-30 10228910 dpl-frs:CostSales dpl-frs:Item6 2022-06-30 10228910 dpl-frs:CostSales dpl-frs:Item6 2023-06-30 10228910 dpl-frs:DistributionCosts dpl-frs:Item6 2022-07-01 2023-06-30 10228910 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-07-01 2023-06-30 10228910 dpl-frs:Item7 2022-07-01 2023-06-30 10228910 dpl-frs:Item7 2022-06-30 10228910 dpl-frs:Item7 2023-06-30 10228910 dpl-frs:CostSales dpl-frs:Item7 2022-07-01 2023-06-30 10228910 dpl-frs:CostSales dpl-frs:Item7 2022-06-30 10228910 dpl-frs:CostSales dpl-frs:Item7 2023-06-30 10228910 dpl-frs:DistributionCosts dpl-frs:Item7 2022-07-01 2023-06-30 10228910 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-07-01 2023-06-30 10228910 dpl-frs:Item8 2022-07-01 2023-06-30 10228910 dpl-frs:Item8 2022-06-30 10228910 dpl-frs:Item8 2023-06-30 10228910 dpl-frs:CostSales dpl-frs:Item8 2022-07-01 2023-06-30 10228910 dpl-frs:CostSales dpl-frs:Item8 2022-06-30 10228910 dpl-frs:CostSales dpl-frs:Item8 2023-06-30 10228910 dpl-frs:DistributionCosts dpl-frs:Item8 2022-07-01 2023-06-30 10228910 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-07-01 2023-06-30 10228910 dpl-frs:Item9 2022-07-01 2023-06-30 10228910 dpl-frs:Item9 2022-06-30 10228910 dpl-frs:Item9 2023-06-30 10228910 dpl-frs:CostSales dpl-frs:Item9 2022-07-01 2023-06-30 10228910 dpl-frs:CostSales dpl-frs:Item9 2022-06-30 10228910 dpl-frs:CostSales dpl-frs:Item9 2023-06-30 10228910 dpl-frs:DistributionCosts dpl-frs:Item9 2022-07-01 2023-06-30 10228910 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-07-01 2023-06-30 10228910 dpl-frs:Item10 2022-07-01 2023-06-30 10228910 dpl-frs:Item10 2022-06-30 10228910 dpl-frs:Item10 2023-06-30 10228910 dpl-frs:CostSales dpl-frs:Item10 2022-07-01 2023-06-30 10228910 dpl-frs:CostSales dpl-frs:Item10 2022-06-30 10228910 dpl-frs:CostSales dpl-frs:Item10 2023-06-30 10228910 dpl-frs:DistributionCosts dpl-frs:Item10 2022-07-01 2023-06-30 10228910 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-07-01 2023-06-30 10228910 dpl-frs:Item11 2022-07-01 2023-06-30 10228910 dpl-frs:Item11 2022-06-30 10228910 dpl-frs:Item11 2023-06-30 10228910 dpl-frs:CostSales dpl-frs:Item11 2022-07-01 2023-06-30 10228910 dpl-frs:CostSales dpl-frs:Item11 2022-06-30 10228910 dpl-frs:CostSales dpl-frs:Item11 2023-06-30 10228910 dpl-frs:DistributionCosts dpl-frs:Item11 2022-07-01 2023-06-30 10228910 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-07-01 2023-06-30 10228910 dpl-frs:Item12 2022-07-01 2023-06-30 10228910 dpl-frs:Item12 2022-06-30 10228910 dpl-frs:Item12 2023-06-30 10228910 dpl-frs:CostSales dpl-frs:Item12 2022-07-01 2023-06-30 10228910 dpl-frs:CostSales dpl-frs:Item12 2022-06-30 10228910 dpl-frs:CostSales dpl-frs:Item12 2023-06-30 10228910 dpl-frs:DistributionCosts dpl-frs:Item12 2022-07-01 2023-06-30 10228910 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-07-01 2023-06-30 10228910 1 2022-07-01 2023-06-30 10228910 frs-countries:EnglandWales 2022-07-01 2023-06-30 10228910 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-06-30 10228910 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-06-30 10228910 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-06-30 10228910 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-06-30 10228910 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-07-01 2022-06-30 10228910 frs-core:AllSubsidiaries 2021-07-01 2022-06-30 10228910 frs-core:KeyManagementPersonnel 2021-07-01 2022-06-30 10228910 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-07-01 2022-06-30 10228910 frs-core:OtherRelatedParties 2021-07-01 2022-06-30 10228910 2021-06-30 10228910 2022-06-30 10228910 2021-07-01 2022-06-30 10228910 frs-core:CurrentFinancialInstruments 2022-06-30 10228910 frs-core:CurrentFinancialInstruments 2021-07-01 2022-06-30 10228910 frs-core:Non-currentFinancialInstruments 2022-06-30 10228910 frs-core:Non-currentFinancialInstruments 2021-07-01 2022-06-30 10228910 frs-core:CurrentFinancialInstruments 2021-07-01 2022-06-30 10228910 frs-core:CurrentFinancialInstruments 2022-06-30 10228910 frs-core:AfterOneYear 2021-07-01 2022-06-30 10228910 frs-core:BetweenOneFiveYears 2021-07-01 2022-06-30 10228910 frs-core:BetweenOneFiveYears 2022-06-30 10228910 frs-core:ComputerEquipment 2022-06-30 10228910 frs-core:ComputerEquipment 2021-07-01 2022-06-30 10228910 frs-core:ComputerEquipment 2021-06-30 10228910 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-06-30 10228910 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-07-01 2022-06-30 10228910 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-06-30 10228910 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-06-30 10228910 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-07-01 2022-06-30 10228910 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-06-30 10228910 frs-core:FurnitureFittings 2022-06-30 10228910 frs-core:FurnitureFittings 2021-07-01 2022-06-30 10228910 frs-core:FurnitureFittings 2021-06-30 10228910 frs-core:NetGoodwill 2022-06-30 10228910 frs-core:NetGoodwill 2021-07-01 2022-06-30 10228910 frs-core:NetGoodwill 2021-06-30 10228910 frs-core:InvestmentPropertyIncludedWithinPPE 2022-06-30 10228910 frs-core:InvestmentPropertyIncludedWithinPPE 2021-07-01 2022-06-30 10228910 frs-core:InvestmentPropertyIncludedWithinPPE 2021-06-30 10228910 frs-core:LandBuildings 2022-06-30 10228910 frs-core:LandBuildings 2021-07-01 2022-06-30 10228910 frs-core:LandBuildings 2021-06-30 10228910 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-06-30 10228910 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-07-01 2022-06-30 10228910 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-06-30 10228910 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-06-30 10228910 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-07-01 2022-06-30 10228910 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-06-30 10228910 frs-core:MoreThanFiveYears 2021-07-01 2022-06-30 10228910 frs-core:MoreThanFiveYears 2022-06-30 10228910 frs-core:MotorVehicles 2022-06-30 10228910 frs-core:MotorVehicles 2021-07-01 2022-06-30 10228910 frs-core:MotorVehicles 2021-06-30 10228910 frs-core:OtherResidualIntangibleAssets 2022-06-30 10228910 frs-core:OtherResidualIntangibleAssets 2021-07-01 2022-06-30 10228910 frs-core:OtherResidualIntangibleAssets 2021-06-30 10228910 frs-core:PlantMachinery 2022-06-30 10228910 frs-core:PlantMachinery 2021-07-01 2022-06-30 10228910 frs-core:PlantMachinery 2021-06-30 10228910 frs-core:Secured 2022-06-30 10228910 frs-core:Unsecured 2022-06-30 10228910 frs-core:WithinOneYear 2021-07-01 2022-06-30 10228910 frs-core:WithinOneYear 2022-06-30 10228910 frs-core:CapitalRedemptionReserve 2021-07-01 2022-06-30 10228910 frs-core:CapitalRedemptionReserve 2021-06-30 10228910 frs-core:CapitalRedemptionReserve 2022-06-30 10228910 frs-core:OtherReservesSubtotal 2021-07-01 2022-06-30 10228910 frs-core:OtherReservesSubtotal 2021-06-30 10228910 frs-core:OtherReservesSubtotal 2022-06-30 10228910 frs-core:RevaluationReserve 2021-07-01 2022-06-30 10228910 frs-core:RevaluationReserve 2021-06-30 10228910 frs-core:RevaluationReserve 2022-06-30 10228910 frs-core:SharePremium 2021-07-01 2022-06-30 10228910 frs-core:SharePremium 2021-06-30 10228910 frs-core:SharePremium 2022-06-30 10228910 frs-core:ShareCapital 2021-07-01 2022-06-30 10228910 frs-core:ShareCapital 2021-06-30 10228910 frs-core:ShareCapital 2022-06-30 10228910 frs-core:RetainedEarningsAccumulatedLosses 2021-07-01 2022-06-30 10228910 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-06-30 10228910 frs-core:RetainedEarningsAccumulatedLosses 2022-06-30 10228910 frs-core:RetainedEarningsAccumulatedLosses 2021-06-30 10228910 frs-core:RetainedEarningsAccumulatedLosses 2022-06-30 10228910 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-06-30 10228910 frs-countries:UnitedKingdom 2021-07-01 2022-06-30 10228910 frs-countries:Europe 2021-07-01 2022-06-30 10228910 frs-countries:NorthAmerica 2021-07-01 2022-06-30 10228910 frs-countries:SouthAmerica 2021-07-01 2022-06-30 10228910 frs-countries:Asia 2021-07-01 2022-06-30 10228910 frs-countries:RestWorldOutsideUK 2021-07-01 2022-06-30 10228910 frs-bus:HighestPaidDirector 2021-07-01 2022-06-30 10228910 frs-bus:PrivateLimitedCompanyLtd 2021-07-01 2022-06-30 10228910 frs-bus:CompanyLimitedByGuarantee 2021-07-01 2022-06-30 10228910 frs-bus:LimitedLiabilityPartnershipLLP 2021-07-01 2022-06-30 10228910 frs-bus:LimitedLiabilityPartnershipsSORP 2021-07-01 2022-06-30 10228910 frs-bus:FullAccounts 2021-07-01 2022-06-30 10228910 frs-bus:FilletedAccounts 2021-07-01 2022-06-30 10228910 frs-bus:AbridgedAccounts 2021-07-01 2022-06-30 10228910 frs-bus:FRS102 2021-07-01 2022-06-30 10228910 frs-bus:MediumEntities 2021-07-01 2022-06-30 10228910 frs-bus:SmallEntities 2021-07-01 2022-06-30 10228910 frs-bus:EntityHasNeverTraded 2021-07-01 2022-06-30 10228910 frs-bus:EntityNoLongerTradingButTradedInPast 2021-07-01 2022-06-30 10228910 frs-bus:Audited 2021-07-01 2022-06-30 10228910 frs-bus:AuditExempt-NoAccountantsReport 2021-07-01 2022-06-30 10228910 frs-bus:AuditExemptWithAccountantsReport 2021-07-01 2022-06-30 10228910 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-07-01 2022-06-30 10228910 frs-bus:LargeCompaniesRegimeForAccounts 2021-07-01 2022-06-30 10228910 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-07-01 2022-06-30 10228910 frs-bus:SmallCompaniesRegimeForAccounts 2021-07-01 2022-06-30 10228910 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-07-01 2022-06-30 10228910 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-07-01 2022-06-30 10228910 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-07-01 2022-06-30 10228910 frs-bus:OrdinaryShareClass1 2021-07-01 2022-06-30 10228910 frs-bus:OrdinaryShareClass1 2021-06-30 10228910 frs-bus:OrdinaryShareClass1 2022-06-30 10228910 frs-bus:OrdinaryShareClass2 2021-07-01 2022-06-30 10228910 frs-bus:OrdinaryShareClass2 2021-06-30 10228910 frs-bus:OrdinaryShareClass2 2022-06-30 10228910 frs-bus:OrdinaryShareClass3 2021-07-01 2022-06-30 10228910 frs-bus:OrdinaryShareClass3 2021-06-30 10228910 frs-bus:OrdinaryShareClass3 2022-06-30 10228910 frs-bus:OrdinaryShareClass4 2021-07-01 2022-06-30 10228910 frs-bus:OrdinaryShareClass4 2021-06-30 10228910 frs-bus:OrdinaryShareClass4 2022-06-30 10228910 frs-bus:OrdinaryShareClass5 2021-07-01 2022-06-30 10228910 frs-bus:OrdinaryShareClass5 2021-06-30 10228910 frs-bus:OrdinaryShareClass5 2022-06-30 10228910 frs-bus:PreferenceShareClass1 2021-07-01 2022-06-30 10228910 frs-bus:PreferenceShareClass1 2021-06-30 10228910 frs-bus:PreferenceShareClass1 2022-06-30 10228910 frs-bus:PreferenceShareClass2 2021-07-01 2022-06-30 10228910 frs-bus:PreferenceShareClass2 2021-06-30 10228910 frs-bus:PreferenceShareClass2 2022-06-30 10228910 frs-bus:PreferenceShareClass3 2021-07-01 2022-06-30 10228910 frs-bus:PreferenceShareClass3 2021-06-30 10228910 frs-bus:PreferenceShareClass3 2022-06-30 10228910 frs-bus:PreferenceShareClass4 2021-07-01 2022-06-30 10228910 frs-bus:PreferenceShareClass4 2021-06-30 10228910 frs-bus:PreferenceShareClass4 2022-06-30 10228910 frs-bus:PreferenceShareClass5 2021-07-01 2022-06-30 10228910 frs-bus:PreferenceShareClass5 2021-06-30 10228910 frs-bus:PreferenceShareClass5 2022-06-30 10228910 1 2021-07-01 2022-06-30 10228910 1 2022-06-30 10228910 1 2021-07-01 2022-06-30 10228910 frs-core:LeasedAssets 2021-07-01 2022-06-30 10228910 frs-core:OwnedAssets 2021-07-01 2022-06-30 10228910 frs-core:CurrencyRisk 2021-07-01 2022-06-30 10228910 frs-core:MarketRisk 2021-07-01 2022-06-30 10228910 frs-core:InterestRateRisk 2021-07-01 2022-06-30 10228910 frs-core:DeferredTaxation 2021-07-01 2022-06-30 10228910 frs-core:DeferredTaxation 2021-06-30 10228910 frs-core:DeferredTaxation 2022-06-30 10228910 frs-core:OtherProvisionsContingentLiabilities 2021-07-01 2022-06-30 10228910 frs-core:OtherProvisionsContingentLiabilities 2021-06-30 10228910 frs-core:OtherProvisionsContingentLiabilities 2022-06-30 10228910 frs-core:ProvisionsDeferredTax 2022-06-30 10228910 frs-core:OtherDeferredTax 2022-06-30 10228910 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-06-30 10228910 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-06-30 10228910 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-06-30 10228910 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-07-01 2022-06-30 10228910 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-06-30 10228910 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-06-30 10228910 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-07-01 2022-06-30 10228910 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-06-30 10228910 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-06-30 10228910 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-07-01 2022-06-30 10228910 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-06-30 10228910 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-06-30 10228910 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-06-30 10228910 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-06-30 10228910 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-06-30 10228910 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-06-30 10228910 frs-core:Share-basedPaymentsDeferredTax 2022-06-30 10228910 frs-core:TaxCreditsDeferredTax 2022-06-30 10228910 frs-core:CostValuation 2021-06-30 10228910 frs-core:AdditionsToInvestments 2022-06-30 10228910 frs-core:DisposalsRepaymentsInvestments 2022-06-30 10228910 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-06-30 10228910 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-06-30 10228910 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-06-30 10228910 frs-core:OtherIncreaseDecreaseInInvestments 2022-06-30 10228910 frs-core:CostValuation 2022-06-30 10228910 frs-core:ProvisionsForImpairmentInvestments 2021-06-30 10228910 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-06-30 10228910 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-06-30 10228910 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-06-30 10228910 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-06-30 10228910 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-06-30 10228910 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-06-30 10228910 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-06-30 10228910 frs-core:ProvisionsForImpairmentInvestments 2022-06-30 10228910 frs-core:ListedExchangeTraded 2022-06-30 10228910 frs-core:ListedExchangeTraded 2021-06-30 10228910 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-06-30 10228910 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-06-30 10228910 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-06-30 10228910 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-06-30 10228910 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-06-30 10228910 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-06-30 10228910 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-06-30 10228910 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-06-30 10228910 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-06-30 10228910 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 10228910 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 10228910 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 10228910 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 10228910 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-06-30 10228910 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 10228910 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 10228910 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 10228910 frs-core:UnlistedNon-exchangeTraded 2022-06-30 10228910 frs-core:UnlistedNon-exchangeTraded 2021-06-30 10228910 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-06-30 10228910 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 10228910 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 10228910 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 10228910 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 10228910 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 10228910 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 10228910 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-06-30 10228910 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-06-30 10228910 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 10228910 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 10228910 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 10228910 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 10228910 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-06-30 10228910 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 10228910 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 10228910 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 10228910 dpl-frs:CostSales 2021-07-01 2022-06-30 10228910 dpl-frs:CostSales 2021-06-30 10228910 dpl-frs:CostSales 2022-06-30 10228910 dpl-frs:DistributionCosts 2021-07-01 2022-06-30 10228910 dpl-frs:AdministrativeExpenses 2021-07-01 2022-06-30 10228910 frs-bus:Director1 2021-07-01 2022-06-30 10228910 frs-bus:Director1 2021-06-30 10228910 frs-bus:Director1 2022-06-30 10228910 1 2021-07-01 2022-06-30 10228910 frs-core:CurrentFinancialInstruments 1 2022-06-30 10228910 frs-core:Non-currentFinancialInstruments 1 2022-06-30 10228910 2 2021-07-01 2022-06-30 10228910 frs-core:CurrentFinancialInstruments 2 2022-06-30 10228910 frs-core:Non-currentFinancialInstruments 2 2022-06-30 10228910 3 2021-07-01 2022-06-30 10228910 frs-core:CurrentFinancialInstruments 3 2022-06-30 10228910 frs-core:Non-currentFinancialInstruments 3 2022-06-30 10228910 4 2021-07-01 2022-06-30 10228910 frs-core:CurrentFinancialInstruments 4 2022-06-30 10228910 frs-core:Non-currentFinancialInstruments 4 2022-06-30 10228910 5 2021-07-01 2022-06-30 10228910 frs-core:CurrentFinancialInstruments 5 2022-06-30 10228910 frs-core:Non-currentFinancialInstruments 5 2022-06-30 10228910 6 2021-07-01 2022-06-30 10228910 frs-core:CurrentFinancialInstruments 6 2022-06-30 10228910 frs-core:Non-currentFinancialInstruments 6 2022-06-30 10228910 7 2021-07-01 2022-06-30 10228910 frs-core:CurrentFinancialInstruments 7 2022-06-30 10228910 frs-core:Non-currentFinancialInstruments 7 2022-06-30 10228910 8 2021-07-01 2022-06-30 10228910 frs-core:CurrentFinancialInstruments 8 2022-06-30 10228910 frs-core:Non-currentFinancialInstruments 8 2022-06-30 10228910 9 2021-07-01 2022-06-30 10228910 frs-core:CurrentFinancialInstruments 9 2022-06-30 10228910 frs-core:Non-currentFinancialInstruments 9 2022-06-30 10228910 10 2021-07-01 2022-06-30 10228910 frs-core:CurrentFinancialInstruments 10 2022-06-30 10228910 frs-core:Non-currentFinancialInstruments 10 2022-06-30 10228910 11 2021-07-01 2022-06-30 10228910 frs-core:CurrentFinancialInstruments 11 2022-06-30 10228910 frs-core:Non-currentFinancialInstruments 11 2022-06-30 10228910 12 2021-07-01 2022-06-30 10228910 frs-core:CurrentFinancialInstruments 12 2022-06-30 10228910 frs-core:Non-currentFinancialInstruments 12 2022-06-30 10228910 13 2021-07-01 2022-06-30 10228910 frs-core:CurrentFinancialInstruments 13 2022-06-30 10228910 frs-core:Non-currentFinancialInstruments 13 2022-06-30 10228910 14 2021-07-01 2022-06-30 10228910 frs-core:CurrentFinancialInstruments 14 2022-06-30 10228910 frs-core:Non-currentFinancialInstruments 14 2022-06-30 10228910 15 2021-07-01 2022-06-30 10228910 frs-core:CurrentFinancialInstruments 15 2022-06-30 10228910 frs-core:Non-currentFinancialInstruments 15 2022-06-30 10228910 16 2021-07-01 2022-06-30 10228910 frs-core:CurrentFinancialInstruments 16 2022-06-30 10228910 frs-core:Non-currentFinancialInstruments 16 2022-06-30 10228910 17 2021-07-01 2022-06-30 10228910 frs-core:CurrentFinancialInstruments 17 2022-06-30 10228910 frs-core:Non-currentFinancialInstruments 17 2022-06-30 10228910 18 2021-07-01 2022-06-30 10228910 frs-core:CurrentFinancialInstruments 18 2022-06-30 10228910 frs-core:Non-currentFinancialInstruments 18 2022-06-30 10228910 19 2021-07-01 2022-06-30 10228910 frs-core:CurrentFinancialInstruments 19 2022-06-30 10228910 frs-core:Non-currentFinancialInstruments 19 2022-06-30 10228910 20 2021-07-01 2022-06-30 10228910 frs-core:CurrentFinancialInstruments 20 2022-06-30 10228910 frs-core:Non-currentFinancialInstruments 20 2022-06-30 10228910 dpl-frs:Item1 2021-07-01 2022-06-30 10228910 dpl-frs:Item1 2021-06-30 10228910 dpl-frs:Item1 2022-06-30 10228910 dpl-frs:CostSales dpl-frs:Item1 2021-07-01 2022-06-30 10228910 dpl-frs:CostSales dpl-frs:Item1 2021-06-30 10228910 dpl-frs:CostSales dpl-frs:Item1 2022-06-30 10228910 dpl-frs:DistributionCosts dpl-frs:Item1 2021-07-01 2022-06-30 10228910 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-07-01 2022-06-30 10228910 dpl-frs:Item2 2021-07-01 2022-06-30 10228910 dpl-frs:Item2 2021-06-30 10228910 dpl-frs:Item2 2022-06-30 10228910 dpl-frs:CostSales dpl-frs:Item2 2021-07-01 2022-06-30 10228910 dpl-frs:CostSales dpl-frs:Item2 2021-06-30 10228910 dpl-frs:CostSales dpl-frs:Item2 2022-06-30 10228910 dpl-frs:DistributionCosts dpl-frs:Item2 2021-07-01 2022-06-30 10228910 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-07-01 2022-06-30 10228910 dpl-frs:Item3 2021-07-01 2022-06-30 10228910 dpl-frs:Item3 2021-06-30 10228910 dpl-frs:Item3 2022-06-30 10228910 dpl-frs:CostSales dpl-frs:Item3 2021-07-01 2022-06-30 10228910 dpl-frs:CostSales dpl-frs:Item3 2021-06-30 10228910 dpl-frs:CostSales dpl-frs:Item3 2022-06-30 10228910 dpl-frs:DistributionCosts dpl-frs:Item3 2021-07-01 2022-06-30 10228910 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-07-01 2022-06-30 10228910 dpl-frs:Item4 2021-07-01 2022-06-30 10228910 dpl-frs:Item4 2021-06-30 10228910 dpl-frs:Item4 2022-06-30 10228910 dpl-frs:CostSales dpl-frs:Item4 2021-07-01 2022-06-30 10228910 dpl-frs:CostSales dpl-frs:Item4 2021-06-30 10228910 dpl-frs:CostSales dpl-frs:Item4 2022-06-30 10228910 dpl-frs:DistributionCosts dpl-frs:Item4 2021-07-01 2022-06-30 10228910 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-07-01 2022-06-30 10228910 dpl-frs:Item5 2021-07-01 2022-06-30 10228910 dpl-frs:Item5 2021-06-30 10228910 dpl-frs:Item5 2022-06-30 10228910 dpl-frs:CostSales dpl-frs:Item5 2021-07-01 2022-06-30 10228910 dpl-frs:CostSales dpl-frs:Item5 2021-06-30 10228910 dpl-frs:CostSales dpl-frs:Item5 2022-06-30 10228910 dpl-frs:DistributionCosts dpl-frs:Item5 2021-07-01 2022-06-30 10228910 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-07-01 2022-06-30 10228910 dpl-frs:Item6 2021-07-01 2022-06-30 10228910 dpl-frs:Item6 2021-06-30 10228910 dpl-frs:Item6 2022-06-30 10228910 dpl-frs:CostSales dpl-frs:Item6 2021-07-01 2022-06-30 10228910 dpl-frs:CostSales dpl-frs:Item6 2021-06-30 10228910 dpl-frs:CostSales dpl-frs:Item6 2022-06-30 10228910 dpl-frs:DistributionCosts dpl-frs:Item6 2021-07-01 2022-06-30 10228910 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-07-01 2022-06-30 10228910 dpl-frs:Item7 2021-07-01 2022-06-30 10228910 dpl-frs:Item7 2021-06-30 10228910 dpl-frs:Item7 2022-06-30 10228910 dpl-frs:CostSales dpl-frs:Item7 2021-07-01 2022-06-30 10228910 dpl-frs:CostSales dpl-frs:Item7 2021-06-30 10228910 dpl-frs:CostSales dpl-frs:Item7 2022-06-30 10228910 dpl-frs:DistributionCosts dpl-frs:Item7 2021-07-01 2022-06-30 10228910 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-07-01 2022-06-30 10228910 dpl-frs:Item8 2021-07-01 2022-06-30 10228910 dpl-frs:Item8 2021-06-30 10228910 dpl-frs:Item8 2022-06-30 10228910 dpl-frs:CostSales dpl-frs:Item8 2021-07-01 2022-06-30 10228910 dpl-frs:CostSales dpl-frs:Item8 2021-06-30 10228910 dpl-frs:CostSales dpl-frs:Item8 2022-06-30 10228910 dpl-frs:DistributionCosts dpl-frs:Item8 2021-07-01 2022-06-30 10228910 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-07-01 2022-06-30 10228910 dpl-frs:Item9 2021-07-01 2022-06-30 10228910 dpl-frs:Item9 2021-06-30 10228910 dpl-frs:Item9 2022-06-30 10228910 dpl-frs:CostSales dpl-frs:Item9 2021-07-01 2022-06-30 10228910 dpl-frs:CostSales dpl-frs:Item9 2021-06-30 10228910 dpl-frs:CostSales dpl-frs:Item9 2022-06-30 10228910 dpl-frs:DistributionCosts dpl-frs:Item9 2021-07-01 2022-06-30 10228910 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-07-01 2022-06-30 10228910 dpl-frs:Item10 2021-07-01 2022-06-30 10228910 dpl-frs:Item10 2021-06-30 10228910 dpl-frs:Item10 2022-06-30 10228910 dpl-frs:CostSales dpl-frs:Item10 2021-07-01 2022-06-30 10228910 dpl-frs:CostSales dpl-frs:Item10 2021-06-30 10228910 dpl-frs:CostSales dpl-frs:Item10 2022-06-30 10228910 dpl-frs:DistributionCosts dpl-frs:Item10 2021-07-01 2022-06-30 10228910 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-07-01 2022-06-30 10228910 dpl-frs:Item11 2021-07-01 2022-06-30 10228910 dpl-frs:Item11 2021-06-30 10228910 dpl-frs:Item11 2022-06-30 10228910 dpl-frs:CostSales dpl-frs:Item11 2021-07-01 2022-06-30 10228910 dpl-frs:CostSales dpl-frs:Item11 2021-06-30 10228910 dpl-frs:CostSales dpl-frs:Item11 2022-06-30 10228910 dpl-frs:DistributionCosts dpl-frs:Item11 2021-07-01 2022-06-30 10228910 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-07-01 2022-06-30 10228910 dpl-frs:Item12 2021-07-01 2022-06-30 10228910 dpl-frs:Item12 2021-06-30 10228910 dpl-frs:Item12 2022-06-30 10228910 dpl-frs:CostSales dpl-frs:Item12 2021-07-01 2022-06-30 10228910 dpl-frs:CostSales dpl-frs:Item12 2021-06-30 10228910 dpl-frs:CostSales dpl-frs:Item12 2022-06-30 10228910 dpl-frs:DistributionCosts dpl-frs:Item12 2021-07-01 2022-06-30 10228910 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-07-01 2022-06-30 10228910 1 2021-07-01 2022-06-30 10228910 frs-countries:EnglandWales 2021-07-01 2022-06-30
Registered number: 10228910
Engine Swap Limited
Unaudited Financial Statements
For The Year Ended 30 June 2023
Kent Coast Accounts Ltd
AAT Licenced Accountants
39 Brooke Avenue
Margate
Kent
CT9 5NG
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 10228910
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 762 1,016
Tangible Assets 5 56,879 60,360
57,641 61,376
CURRENT ASSETS
Stocks 6 60,000 60,000
Debtors 7 246,701 225,382
Cash at bank and in hand 284,423 160,604
591,124 445,986
Creditors: Amounts Falling Due Within One Year 8 (103,543 ) (102,801 )
NET CURRENT ASSETS (LIABILITIES) 487,581 343,185
TOTAL ASSETS LESS CURRENT LIABILITIES 545,222 404,561
Creditors: Amounts Falling Due After More Than One Year 9 (31,546 ) (35,822 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (14,220 ) (13,883 )
NET ASSETS 499,456 354,856
CAPITAL AND RESERVES
Called up share capital 10 1 1
Profit and Loss Account 499,455 354,855
SHAREHOLDERS' FUNDS 499,456 354,856
Page 1
Page 2
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.
On behalf of the board
Mr Reece Page
Director
15th March 2024
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Engine Swap Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10228910 . The registered office is Unit 72 Maple Leaf Business Park, Manston, Rasmgate, Kent, CT12 5GD.
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. 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. 
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods and we have received payment in full.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets is the Company's website. It is amortised to profit and loss account over its estimated economic life of 6.5 years.
2.5. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold 10 years, straight line
Plant & Machinery 4 years, straight line
Motor Vehicles 35% reducing balance
Fixtures & Fittings 8 years, straight line
Computer Equipment 7 years, straight line
2.6. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value. Cost includes all direct costs on engines but not for consumable items.
2.7. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Page 3
Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was: 7 (2022: 7)
7 7
4. Intangible Assets
Other
£
Cost
As at 1 July 2022 1,650
As at 30 June 2023 1,650
Amortisation
As at 1 July 2022 634
Provided during the period 254
As at 30 June 2023 888
Net Book Value
As at 30 June 2023 762
As at 1 July 2022 1,016
5. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 July 2022 1,434 61,711 24,445 1,382
Additions - 13,099 - 4,942
Disposals - (6,756 ) - -
As at 30 June 2023 1,434 68,054 24,445 6,324
Depreciation
As at 1 July 2022 328 25,715 3,629 285
Provided during the period 143 15,736 285 567
Disposals - (2,327 ) - -
As at 30 June 2023 471 39,124 3,914 852
Net Book Value
As at 30 June 2023 963 28,930 20,531 5,472
As at 1 July 2022 1,106 35,996 20,816 1,097
Computer Equipment Total
£ £
Cost
As at 1 July 2022 2,532 91,504
Additions - 18,041
Disposals - (6,756 )
As at 30 June 2023 2,532 102,789
...CONTINUED
Page 4
Page 5
Depreciation
As at 1 July 2022 1,187 31,144
Provided during the period 362 17,093
Disposals - (2,327 )
As at 30 June 2023 1,549 45,910
Net Book Value
As at 30 June 2023 983 56,879
As at 1 July 2022 1,345 60,360
6. Stocks
2023 2022
£ £
Stock 60,000 60,000
60,000 60,000
7. Debtors
2023 2022
£ £
Due within one year
Trade debtors 43,096 47,370
Prepayments and accrued income 4,288 3,328
Other debtors 36,504 4,648
83,888 55,346
Due after more than one year
Amounts owed by joint-ventures 162,813 170,036
162,813 170,036
246,701 225,382
8. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 26,652 21,092
Bank loans and overdrafts 4,217 4,582
Corporation tax 48,268 45,309
VAT 11,842 26,741
Other creditors 826 663
Accruals and deferred income 257 4,118
Director's loan account 11,481 296
103,543 102,801
9. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 31,546 35,822
31,546 35,822
Page 5
Page 6
Of the creditors falling due after more than one year the following amounts are due after more than five years.
2023 2022
£ £
Bank loans 14,305 16,432
10. Share Capital
2023 2022
Allotted, called up and fully paid £ £
1 Ordinary Shares of £ 1.000 each 1 1
11. Pension Commitments
The company operates a defined contribution pension scheme for employees. The assets of the scheme are held separately from those of the company in an independently administered fund. At the balance sheet date unpaid contributions of 2023 - £826 (2022 - £663) were due to the fund. They are included in Other Creditors.
12. Related Party Transactions
During the financial year the company maintained a loan made to other companies under common control and ownership by key members of the board. The total value of the amount owed at the financial year end 2023 is - £162,813 (2022 - £170,036). There is no formal agreement between both companies (treated as joint-ventures) as to when this loan will be repaid, interest is not charged and the Directors consider the loans to be repayable on demand. The highest amount outstanding on the loans during the financial year 2023 was - £176,232 (2022 - £176,232.)
During the year the Company rented property and equipment on a flexible licence basis from a company related by common control and ownership to key members of the board. The total amount paid during the year was 2023 - £30,000 (2022 - £26,500).
13. Ultimate Controlling Party
The company's ultimate controlling party is Reece Channing Page by virtue of his ownership of 100% of the issued share capital in the company.
Page 6