Acorah Software Products - Accounts Production 14.4.601 false true true 30 June 2022 1 July 2021 false 1 July 2022 30 June 2023 30 June 2023 07602936 Mr Daniel Priestley Mr David Horne true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07602936 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-06-30 07602936 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-06-30 07602936 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-06-30 07602936 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-06-30 07602936 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-07-01 2023-06-30 07602936 frs-core:AllSubsidiaries 2022-07-01 2023-06-30 07602936 frs-core:KeyManagementPersonnel 2022-07-01 2023-06-30 07602936 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-07-01 2023-06-30 07602936 frs-core:OtherRelatedParties 2022-07-01 2023-06-30 07602936 2022-06-30 07602936 2023-06-30 07602936 2022-07-01 2023-06-30 07602936 frs-core:CurrentFinancialInstruments 2023-06-30 07602936 frs-core:CurrentFinancialInstruments 2022-07-01 2023-06-30 07602936 frs-core:Non-currentFinancialInstruments 2023-06-30 07602936 frs-core:Non-currentFinancialInstruments 2022-07-01 2023-06-30 07602936 frs-core:CurrentFinancialInstruments 2022-07-01 2023-06-30 07602936 frs-core:CurrentFinancialInstruments 2023-06-30 07602936 frs-core:AfterOneYear 2022-07-01 2023-06-30 07602936 frs-core:BetweenOneFiveYears 2022-07-01 2023-06-30 07602936 frs-core:BetweenOneFiveYears 2023-06-30 07602936 frs-core:ComputerEquipment 2023-06-30 07602936 frs-core:ComputerEquipment 2022-07-01 2023-06-30 07602936 frs-core:ComputerEquipment 2022-06-30 07602936 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-06-30 07602936 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-07-01 2023-06-30 07602936 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-06-30 07602936 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-06-30 07602936 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-07-01 2023-06-30 07602936 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-06-30 07602936 frs-core:FurnitureFittings 2023-06-30 07602936 frs-core:FurnitureFittings 2022-07-01 2023-06-30 07602936 frs-core:FurnitureFittings 2022-06-30 07602936 frs-core:NetGoodwill 2023-06-30 07602936 frs-core:NetGoodwill 2022-07-01 2023-06-30 07602936 frs-core:NetGoodwill 2022-06-30 07602936 frs-core:InvestmentPropertyIncludedWithinPPE 2023-06-30 07602936 frs-core:InvestmentPropertyIncludedWithinPPE 2022-07-01 2023-06-30 07602936 frs-core:InvestmentPropertyIncludedWithinPPE 2022-06-30 07602936 frs-core:LandBuildings 2023-06-30 07602936 frs-core:LandBuildings 2022-07-01 2023-06-30 07602936 frs-core:LandBuildings 2022-06-30 07602936 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-06-30 07602936 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-07-01 2023-06-30 07602936 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-06-30 07602936 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-06-30 07602936 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-07-01 2023-06-30 07602936 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-06-30 07602936 frs-core:MoreThanFiveYears 2022-07-01 2023-06-30 07602936 frs-core:MoreThanFiveYears 2023-06-30 07602936 frs-core:MotorVehicles 2023-06-30 07602936 frs-core:MotorVehicles 2022-07-01 2023-06-30 07602936 frs-core:MotorVehicles 2022-06-30 07602936 frs-core:OtherResidualIntangibleAssets 2023-06-30 07602936 frs-core:OtherResidualIntangibleAssets 2022-07-01 2023-06-30 07602936 frs-core:OtherResidualIntangibleAssets 2022-06-30 07602936 frs-core:PlantMachinery 2023-06-30 07602936 frs-core:PlantMachinery 2022-07-01 2023-06-30 07602936 frs-core:PlantMachinery 2022-06-30 07602936 frs-core:Secured 2023-06-30 07602936 frs-core:Unsecured 2023-06-30 07602936 frs-core:WithinOneYear 2022-07-01 2023-06-30 07602936 frs-core:WithinOneYear 2023-06-30 07602936 frs-core:CapitalRedemptionReserve 2022-07-01 2023-06-30 07602936 frs-core:CapitalRedemptionReserve 2022-06-30 07602936 frs-core:CapitalRedemptionReserve 2023-06-30 07602936 frs-core:OtherReservesSubtotal 2022-07-01 2023-06-30 07602936 frs-core:OtherReservesSubtotal 2022-06-30 07602936 frs-core:OtherReservesSubtotal 2023-06-30 07602936 frs-core:RevaluationReserve 2022-07-01 2023-06-30 07602936 frs-core:RevaluationReserve 2022-06-30 07602936 frs-core:RevaluationReserve 2023-06-30 07602936 frs-core:SharePremium 2022-07-01 2023-06-30 07602936 frs-core:SharePremium 2022-06-30 07602936 frs-core:SharePremium 2023-06-30 07602936 frs-core:ShareCapital 2022-07-01 2023-06-30 07602936 frs-core:ShareCapital 2022-06-30 07602936 frs-core:ShareCapital 2023-06-30 07602936 frs-core:RetainedEarningsAccumulatedLosses 2022-07-01 2023-06-30 07602936 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-06-30 07602936 frs-core:RetainedEarningsAccumulatedLosses 2023-06-30 07602936 frs-core:RetainedEarningsAccumulatedLosses 2022-06-30 07602936 frs-core:RetainedEarningsAccumulatedLosses 2023-06-30 07602936 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-06-30 07602936 frs-countries:UnitedKingdom 2022-07-01 2023-06-30 07602936 frs-countries:Europe 2022-07-01 2023-06-30 07602936 frs-countries:NorthAmerica 2022-07-01 2023-06-30 07602936 frs-countries:SouthAmerica 2022-07-01 2023-06-30 07602936 frs-countries:Asia 2022-07-01 2023-06-30 07602936 frs-countries:RestWorldOutsideUK 2022-07-01 2023-06-30 07602936 frs-bus:HighestPaidDirector 2022-07-01 2023-06-30 07602936 frs-bus:PrivateLimitedCompanyLtd 2022-07-01 2023-06-30 07602936 frs-bus:CompanyLimitedByGuarantee 2022-07-01 2023-06-30 07602936 frs-bus:LimitedLiabilityPartnershipLLP 2022-07-01 2023-06-30 07602936 frs-bus:LimitedLiabilityPartnershipsSORP 2022-07-01 2023-06-30 07602936 frs-bus:FullAccounts 2022-07-01 2023-06-30 07602936 frs-bus:FilletedAccounts 2022-07-01 2023-06-30 07602936 frs-bus:AbridgedAccounts 2022-07-01 2023-06-30 07602936 frs-bus:FRS102 2022-07-01 2023-06-30 07602936 frs-bus:MediumEntities 2022-07-01 2023-06-30 07602936 frs-bus:SmallEntities 2022-07-01 2023-06-30 07602936 frs-bus:EntityHasNeverTraded 2022-07-01 2023-06-30 07602936 frs-bus:EntityNoLongerTradingButTradedInPast 2022-07-01 2023-06-30 07602936 frs-bus:Audited 2022-07-01 2023-06-30 07602936 frs-bus:AuditExempt-NoAccountantsReport 2022-07-01 2023-06-30 07602936 frs-bus:AuditExemptWithAccountantsReport 2022-07-01 2023-06-30 07602936 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-07-01 2023-06-30 07602936 frs-bus:LargeCompaniesRegimeForAccounts 2022-07-01 2023-06-30 07602936 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-07-01 2023-06-30 07602936 frs-bus:SmallCompaniesRegimeForAccounts 2022-07-01 2023-06-30 07602936 frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-07-01 2023-06-30 07602936 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-07-01 2023-06-30 07602936 frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-07-01 2023-06-30 07602936 frs-bus:OrdinaryShareClass1 2022-07-01 2023-06-30 07602936 frs-bus:OrdinaryShareClass1 2022-06-30 07602936 frs-bus:OrdinaryShareClass1 2023-06-30 07602936 frs-bus:OrdinaryShareClass2 2022-07-01 2023-06-30 07602936 frs-bus:OrdinaryShareClass2 2022-06-30 07602936 frs-bus:OrdinaryShareClass2 2023-06-30 07602936 frs-bus:OrdinaryShareClass3 2022-07-01 2023-06-30 07602936 frs-bus:OrdinaryShareClass3 2022-06-30 07602936 frs-bus:OrdinaryShareClass3 2023-06-30 07602936 frs-bus:OrdinaryShareClass4 2022-07-01 2023-06-30 07602936 frs-bus:OrdinaryShareClass4 2022-06-30 07602936 frs-bus:OrdinaryShareClass4 2023-06-30 07602936 frs-bus:OrdinaryShareClass5 2022-07-01 2023-06-30 07602936 frs-bus:OrdinaryShareClass5 2022-06-30 07602936 frs-bus:OrdinaryShareClass5 2023-06-30 07602936 frs-bus:PreferenceShareClass1 2022-07-01 2023-06-30 07602936 frs-bus:PreferenceShareClass1 2022-06-30 07602936 frs-bus:PreferenceShareClass1 2023-06-30 07602936 frs-bus:PreferenceShareClass2 2022-07-01 2023-06-30 07602936 frs-bus:PreferenceShareClass2 2022-06-30 07602936 frs-bus:PreferenceShareClass2 2023-06-30 07602936 frs-bus:PreferenceShareClass3 2022-07-01 2023-06-30 07602936 frs-bus:PreferenceShareClass3 2022-06-30 07602936 frs-bus:PreferenceShareClass3 2023-06-30 07602936 frs-bus:PreferenceShareClass4 2022-07-01 2023-06-30 07602936 frs-bus:PreferenceShareClass4 2022-06-30 07602936 frs-bus:PreferenceShareClass4 2023-06-30 07602936 frs-bus:PreferenceShareClass5 2022-07-01 2023-06-30 07602936 frs-bus:PreferenceShareClass5 2022-06-30 07602936 frs-bus:PreferenceShareClass5 2023-06-30 07602936 1 2022-07-01 2023-06-30 07602936 1 2023-06-30 07602936 1 2022-07-01 2023-06-30 07602936 frs-core:LeasedAssets 2022-07-01 2023-06-30 07602936 frs-core:OwnedAssets 2022-07-01 2023-06-30 07602936 frs-core:CurrencyRisk 2022-07-01 2023-06-30 07602936 frs-core:MarketRisk 2022-07-01 2023-06-30 07602936 frs-core:InterestRateRisk 2022-07-01 2023-06-30 07602936 frs-core:DeferredTaxation 2022-07-01 2023-06-30 07602936 frs-core:DeferredTaxation 2022-06-30 07602936 frs-core:DeferredTaxation 2023-06-30 07602936 frs-core:OtherProvisionsContingentLiabilities 2022-07-01 2023-06-30 07602936 frs-core:OtherProvisionsContingentLiabilities 2022-06-30 07602936 frs-core:OtherProvisionsContingentLiabilities 2023-06-30 07602936 frs-core:ProvisionsDeferredTax 2023-06-30 07602936 frs-core:OtherDeferredTax 2023-06-30 07602936 frs-core:AcceleratedTaxDepreciationDeferredTax 2023-06-30 07602936 frs-core:TaxLossesCarry-forwardsDeferredTax 2023-06-30 07602936 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-06-30 07602936 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-07-01 2023-06-30 07602936 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-06-30 07602936 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-06-30 07602936 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-07-01 2023-06-30 07602936 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-06-30 07602936 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-06-30 07602936 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-07-01 2023-06-30 07602936 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-06-30 07602936 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-06-30 07602936 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-06-30 07602936 frs-core:RevaluationInvestmentPropertyDeferredTax 2023-06-30 07602936 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-06-30 07602936 frs-core:OtherPost-employmentBenefitsDeferredTax 2023-06-30 07602936 frs-core:Share-basedPaymentsDeferredTax 2023-06-30 07602936 frs-core:TaxCreditsDeferredTax 2023-06-30 07602936 frs-core:CostValuation 2022-06-30 07602936 frs-core:AdditionsToInvestments 2023-06-30 07602936 frs-core:DisposalsRepaymentsInvestments 2023-06-30 07602936 frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-06-30 07602936 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-06-30 07602936 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-06-30 07602936 frs-core:OtherIncreaseDecreaseInInvestments 2023-06-30 07602936 frs-core:CostValuation 2023-06-30 07602936 frs-core:ProvisionsForImpairmentInvestments 2022-06-30 07602936 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-06-30 07602936 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-06-30 07602936 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-06-30 07602936 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-06-30 07602936 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-06-30 07602936 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-06-30 07602936 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-06-30 07602936 frs-core:ProvisionsForImpairmentInvestments 2023-06-30 07602936 frs-core:ListedExchangeTraded 2023-06-30 07602936 frs-core:ListedExchangeTraded 2022-06-30 07602936 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-06-30 07602936 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-06-30 07602936 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-06-30 07602936 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-06-30 07602936 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-06-30 07602936 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-06-30 07602936 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-06-30 07602936 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-06-30 07602936 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 07602936 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 07602936 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 07602936 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 07602936 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 07602936 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-06-30 07602936 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 07602936 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 07602936 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 07602936 frs-core:UnlistedNon-exchangeTraded 2023-06-30 07602936 frs-core:UnlistedNon-exchangeTraded 2022-06-30 07602936 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-06-30 07602936 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 07602936 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 07602936 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 07602936 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 07602936 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 07602936 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 07602936 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-06-30 07602936 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 07602936 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 07602936 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 07602936 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 07602936 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 07602936 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-06-30 07602936 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 07602936 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 07602936 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 07602936 dpl-frs:CostSales 2022-07-01 2023-06-30 07602936 dpl-frs:CostSales 2022-06-30 07602936 dpl-frs:CostSales 2023-06-30 07602936 dpl-frs:DistributionCosts 2022-07-01 2023-06-30 07602936 dpl-frs:AdministrativeExpenses 2022-07-01 2023-06-30 07602936 frs-bus:Director1 2022-07-01 2023-06-30 07602936 frs-bus:Director1 2022-06-30 07602936 frs-bus:Director1 2023-06-30 07602936 frs-bus:Director2 2022-07-01 2023-06-30 07602936 frs-bus:Director2 2022-06-30 07602936 frs-bus:Director2 2023-06-30 07602936 1 2022-07-01 2023-06-30 07602936 frs-core:CurrentFinancialInstruments 1 2023-06-30 07602936 frs-core:Non-currentFinancialInstruments 1 2023-06-30 07602936 2 2022-07-01 2023-06-30 07602936 frs-core:CurrentFinancialInstruments 2 2023-06-30 07602936 frs-core:Non-currentFinancialInstruments 2 2023-06-30 07602936 3 2022-07-01 2023-06-30 07602936 frs-core:CurrentFinancialInstruments 3 2023-06-30 07602936 frs-core:Non-currentFinancialInstruments 3 2023-06-30 07602936 4 2022-07-01 2023-06-30 07602936 frs-core:CurrentFinancialInstruments 4 2023-06-30 07602936 frs-core:Non-currentFinancialInstruments 4 2023-06-30 07602936 5 2022-07-01 2023-06-30 07602936 frs-core:CurrentFinancialInstruments 5 2023-06-30 07602936 frs-core:Non-currentFinancialInstruments 5 2023-06-30 07602936 6 2022-07-01 2023-06-30 07602936 frs-core:CurrentFinancialInstruments 6 2023-06-30 07602936 frs-core:Non-currentFinancialInstruments 6 2023-06-30 07602936 7 2022-07-01 2023-06-30 07602936 frs-core:CurrentFinancialInstruments 7 2023-06-30 07602936 frs-core:Non-currentFinancialInstruments 7 2023-06-30 07602936 8 2022-07-01 2023-06-30 07602936 frs-core:CurrentFinancialInstruments 8 2023-06-30 07602936 frs-core:Non-currentFinancialInstruments 8 2023-06-30 07602936 9 2022-07-01 2023-06-30 07602936 frs-core:CurrentFinancialInstruments 9 2023-06-30 07602936 frs-core:Non-currentFinancialInstruments 9 2023-06-30 07602936 10 2022-07-01 2023-06-30 07602936 frs-core:CurrentFinancialInstruments 10 2023-06-30 07602936 frs-core:Non-currentFinancialInstruments 10 2023-06-30 07602936 11 2022-07-01 2023-06-30 07602936 frs-core:CurrentFinancialInstruments 11 2023-06-30 07602936 frs-core:Non-currentFinancialInstruments 11 2023-06-30 07602936 12 2022-07-01 2023-06-30 07602936 frs-core:CurrentFinancialInstruments 12 2023-06-30 07602936 frs-core:Non-currentFinancialInstruments 12 2023-06-30 07602936 13 2022-07-01 2023-06-30 07602936 frs-core:CurrentFinancialInstruments 13 2023-06-30 07602936 frs-core:Non-currentFinancialInstruments 13 2023-06-30 07602936 14 2022-07-01 2023-06-30 07602936 frs-core:CurrentFinancialInstruments 14 2023-06-30 07602936 frs-core:Non-currentFinancialInstruments 14 2023-06-30 07602936 15 2022-07-01 2023-06-30 07602936 frs-core:CurrentFinancialInstruments 15 2023-06-30 07602936 frs-core:Non-currentFinancialInstruments 15 2023-06-30 07602936 16 2022-07-01 2023-06-30 07602936 frs-core:CurrentFinancialInstruments 16 2023-06-30 07602936 frs-core:Non-currentFinancialInstruments 16 2023-06-30 07602936 17 2022-07-01 2023-06-30 07602936 frs-core:CurrentFinancialInstruments 17 2023-06-30 07602936 frs-core:Non-currentFinancialInstruments 17 2023-06-30 07602936 18 2022-07-01 2023-06-30 07602936 frs-core:CurrentFinancialInstruments 18 2023-06-30 07602936 frs-core:Non-currentFinancialInstruments 18 2023-06-30 07602936 19 2022-07-01 2023-06-30 07602936 frs-core:CurrentFinancialInstruments 19 2023-06-30 07602936 frs-core:Non-currentFinancialInstruments 19 2023-06-30 07602936 20 2022-07-01 2023-06-30 07602936 frs-core:CurrentFinancialInstruments 20 2023-06-30 07602936 frs-core:Non-currentFinancialInstruments 20 2023-06-30 07602936 dpl-frs:Item1 2022-07-01 2023-06-30 07602936 dpl-frs:Item1 2022-06-30 07602936 dpl-frs:Item1 2023-06-30 07602936 dpl-frs:CostSales dpl-frs:Item1 2022-07-01 2023-06-30 07602936 dpl-frs:CostSales dpl-frs:Item1 2022-06-30 07602936 dpl-frs:CostSales dpl-frs:Item1 2023-06-30 07602936 dpl-frs:DistributionCosts dpl-frs:Item1 2022-07-01 2023-06-30 07602936 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-07-01 2023-06-30 07602936 dpl-frs:Item2 2022-07-01 2023-06-30 07602936 dpl-frs:Item2 2022-06-30 07602936 dpl-frs:Item2 2023-06-30 07602936 dpl-frs:CostSales dpl-frs:Item2 2022-07-01 2023-06-30 07602936 dpl-frs:CostSales dpl-frs:Item2 2022-06-30 07602936 dpl-frs:CostSales dpl-frs:Item2 2023-06-30 07602936 dpl-frs:DistributionCosts dpl-frs:Item2 2022-07-01 2023-06-30 07602936 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-07-01 2023-06-30 07602936 dpl-frs:Item3 2022-07-01 2023-06-30 07602936 dpl-frs:Item3 2022-06-30 07602936 dpl-frs:Item3 2023-06-30 07602936 dpl-frs:CostSales dpl-frs:Item3 2022-07-01 2023-06-30 07602936 dpl-frs:CostSales dpl-frs:Item3 2022-06-30 07602936 dpl-frs:CostSales dpl-frs:Item3 2023-06-30 07602936 dpl-frs:DistributionCosts dpl-frs:Item3 2022-07-01 2023-06-30 07602936 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-07-01 2023-06-30 07602936 dpl-frs:Item4 2022-07-01 2023-06-30 07602936 dpl-frs:Item4 2022-06-30 07602936 dpl-frs:Item4 2023-06-30 07602936 dpl-frs:CostSales dpl-frs:Item4 2022-07-01 2023-06-30 07602936 dpl-frs:CostSales dpl-frs:Item4 2022-06-30 07602936 dpl-frs:CostSales dpl-frs:Item4 2023-06-30 07602936 dpl-frs:DistributionCosts dpl-frs:Item4 2022-07-01 2023-06-30 07602936 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-07-01 2023-06-30 07602936 dpl-frs:Item5 2022-07-01 2023-06-30 07602936 dpl-frs:Item5 2022-06-30 07602936 dpl-frs:Item5 2023-06-30 07602936 dpl-frs:CostSales dpl-frs:Item5 2022-07-01 2023-06-30 07602936 dpl-frs:CostSales dpl-frs:Item5 2022-06-30 07602936 dpl-frs:CostSales dpl-frs:Item5 2023-06-30 07602936 dpl-frs:DistributionCosts dpl-frs:Item5 2022-07-01 2023-06-30 07602936 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-07-01 2023-06-30 07602936 dpl-frs:Item6 2022-07-01 2023-06-30 07602936 dpl-frs:Item6 2022-06-30 07602936 dpl-frs:Item6 2023-06-30 07602936 dpl-frs:CostSales dpl-frs:Item6 2022-07-01 2023-06-30 07602936 dpl-frs:CostSales dpl-frs:Item6 2022-06-30 07602936 dpl-frs:CostSales dpl-frs:Item6 2023-06-30 07602936 dpl-frs:DistributionCosts dpl-frs:Item6 2022-07-01 2023-06-30 07602936 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-07-01 2023-06-30 07602936 dpl-frs:Item7 2022-07-01 2023-06-30 07602936 dpl-frs:Item7 2022-06-30 07602936 dpl-frs:Item7 2023-06-30 07602936 dpl-frs:CostSales dpl-frs:Item7 2022-07-01 2023-06-30 07602936 dpl-frs:CostSales dpl-frs:Item7 2022-06-30 07602936 dpl-frs:CostSales dpl-frs:Item7 2023-06-30 07602936 dpl-frs:DistributionCosts dpl-frs:Item7 2022-07-01 2023-06-30 07602936 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-07-01 2023-06-30 07602936 dpl-frs:Item8 2022-07-01 2023-06-30 07602936 dpl-frs:Item8 2022-06-30 07602936 dpl-frs:Item8 2023-06-30 07602936 dpl-frs:CostSales dpl-frs:Item8 2022-07-01 2023-06-30 07602936 dpl-frs:CostSales dpl-frs:Item8 2022-06-30 07602936 dpl-frs:CostSales dpl-frs:Item8 2023-06-30 07602936 dpl-frs:DistributionCosts dpl-frs:Item8 2022-07-01 2023-06-30 07602936 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-07-01 2023-06-30 07602936 dpl-frs:Item9 2022-07-01 2023-06-30 07602936 dpl-frs:Item9 2022-06-30 07602936 dpl-frs:Item9 2023-06-30 07602936 dpl-frs:CostSales dpl-frs:Item9 2022-07-01 2023-06-30 07602936 dpl-frs:CostSales dpl-frs:Item9 2022-06-30 07602936 dpl-frs:CostSales dpl-frs:Item9 2023-06-30 07602936 dpl-frs:DistributionCosts dpl-frs:Item9 2022-07-01 2023-06-30 07602936 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-07-01 2023-06-30 07602936 dpl-frs:Item10 2022-07-01 2023-06-30 07602936 dpl-frs:Item10 2022-06-30 07602936 dpl-frs:Item10 2023-06-30 07602936 dpl-frs:CostSales dpl-frs:Item10 2022-07-01 2023-06-30 07602936 dpl-frs:CostSales dpl-frs:Item10 2022-06-30 07602936 dpl-frs:CostSales dpl-frs:Item10 2023-06-30 07602936 dpl-frs:DistributionCosts dpl-frs:Item10 2022-07-01 2023-06-30 07602936 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-07-01 2023-06-30 07602936 dpl-frs:Item11 2022-07-01 2023-06-30 07602936 dpl-frs:Item11 2022-06-30 07602936 dpl-frs:Item11 2023-06-30 07602936 dpl-frs:CostSales dpl-frs:Item11 2022-07-01 2023-06-30 07602936 dpl-frs:CostSales dpl-frs:Item11 2022-06-30 07602936 dpl-frs:CostSales dpl-frs:Item11 2023-06-30 07602936 dpl-frs:DistributionCosts dpl-frs:Item11 2022-07-01 2023-06-30 07602936 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-07-01 2023-06-30 07602936 dpl-frs:Item12 2022-07-01 2023-06-30 07602936 dpl-frs:Item12 2022-06-30 07602936 dpl-frs:Item12 2023-06-30 07602936 dpl-frs:CostSales dpl-frs:Item12 2022-07-01 2023-06-30 07602936 dpl-frs:CostSales dpl-frs:Item12 2022-06-30 07602936 dpl-frs:CostSales dpl-frs:Item12 2023-06-30 07602936 dpl-frs:DistributionCosts dpl-frs:Item12 2022-07-01 2023-06-30 07602936 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-07-01 2023-06-30 07602936 1 2022-07-01 2023-06-30 07602936 frs-countries:EnglandWales 2022-07-01 2023-06-30 07602936 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-06-30 07602936 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-06-30 07602936 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-06-30 07602936 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-06-30 07602936 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-07-01 2022-06-30 07602936 frs-core:AllSubsidiaries 2021-07-01 2022-06-30 07602936 frs-core:KeyManagementPersonnel 2021-07-01 2022-06-30 07602936 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-07-01 2022-06-30 07602936 frs-core:OtherRelatedParties 2021-07-01 2022-06-30 07602936 2021-06-30 07602936 2022-06-30 07602936 2021-07-01 2022-06-30 07602936 frs-core:CurrentFinancialInstruments 2022-06-30 07602936 frs-core:CurrentFinancialInstruments 2021-07-01 2022-06-30 07602936 frs-core:Non-currentFinancialInstruments 2022-06-30 07602936 frs-core:Non-currentFinancialInstruments 2021-07-01 2022-06-30 07602936 frs-core:CurrentFinancialInstruments 2021-07-01 2022-06-30 07602936 frs-core:CurrentFinancialInstruments 2022-06-30 07602936 frs-core:AfterOneYear 2021-07-01 2022-06-30 07602936 frs-core:BetweenOneFiveYears 2021-07-01 2022-06-30 07602936 frs-core:BetweenOneFiveYears 2022-06-30 07602936 frs-core:ComputerEquipment 2022-06-30 07602936 frs-core:ComputerEquipment 2021-07-01 2022-06-30 07602936 frs-core:ComputerEquipment 2021-06-30 07602936 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-06-30 07602936 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-07-01 2022-06-30 07602936 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-06-30 07602936 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-06-30 07602936 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-07-01 2022-06-30 07602936 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-06-30 07602936 frs-core:FurnitureFittings 2022-06-30 07602936 frs-core:FurnitureFittings 2021-07-01 2022-06-30 07602936 frs-core:FurnitureFittings 2021-06-30 07602936 frs-core:NetGoodwill 2022-06-30 07602936 frs-core:NetGoodwill 2021-07-01 2022-06-30 07602936 frs-core:NetGoodwill 2021-06-30 07602936 frs-core:InvestmentPropertyIncludedWithinPPE 2022-06-30 07602936 frs-core:InvestmentPropertyIncludedWithinPPE 2021-07-01 2022-06-30 07602936 frs-core:InvestmentPropertyIncludedWithinPPE 2021-06-30 07602936 frs-core:LandBuildings 2022-06-30 07602936 frs-core:LandBuildings 2021-07-01 2022-06-30 07602936 frs-core:LandBuildings 2021-06-30 07602936 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-06-30 07602936 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-07-01 2022-06-30 07602936 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-06-30 07602936 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-06-30 07602936 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-07-01 2022-06-30 07602936 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-06-30 07602936 frs-core:MoreThanFiveYears 2021-07-01 2022-06-30 07602936 frs-core:MoreThanFiveYears 2022-06-30 07602936 frs-core:MotorVehicles 2022-06-30 07602936 frs-core:MotorVehicles 2021-07-01 2022-06-30 07602936 frs-core:MotorVehicles 2021-06-30 07602936 frs-core:OtherResidualIntangibleAssets 2022-06-30 07602936 frs-core:OtherResidualIntangibleAssets 2021-07-01 2022-06-30 07602936 frs-core:OtherResidualIntangibleAssets 2021-06-30 07602936 frs-core:PlantMachinery 2022-06-30 07602936 frs-core:PlantMachinery 2021-07-01 2022-06-30 07602936 frs-core:PlantMachinery 2021-06-30 07602936 frs-core:Secured 2022-06-30 07602936 frs-core:Unsecured 2022-06-30 07602936 frs-core:WithinOneYear 2021-07-01 2022-06-30 07602936 frs-core:WithinOneYear 2022-06-30 07602936 frs-core:CapitalRedemptionReserve 2021-07-01 2022-06-30 07602936 frs-core:CapitalRedemptionReserve 2021-06-30 07602936 frs-core:CapitalRedemptionReserve 2022-06-30 07602936 frs-core:OtherReservesSubtotal 2021-07-01 2022-06-30 07602936 frs-core:OtherReservesSubtotal 2021-06-30 07602936 frs-core:OtherReservesSubtotal 2022-06-30 07602936 frs-core:RevaluationReserve 2021-07-01 2022-06-30 07602936 frs-core:RevaluationReserve 2021-06-30 07602936 frs-core:RevaluationReserve 2022-06-30 07602936 frs-core:SharePremium 2021-07-01 2022-06-30 07602936 frs-core:SharePremium 2021-06-30 07602936 frs-core:SharePremium 2022-06-30 07602936 frs-core:ShareCapital 2021-07-01 2022-06-30 07602936 frs-core:ShareCapital 2021-06-30 07602936 frs-core:ShareCapital 2022-06-30 07602936 frs-core:RetainedEarningsAccumulatedLosses 2021-07-01 2022-06-30 07602936 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-06-30 07602936 frs-core:RetainedEarningsAccumulatedLosses 2022-06-30 07602936 frs-core:RetainedEarningsAccumulatedLosses 2021-06-30 07602936 frs-core:RetainedEarningsAccumulatedLosses 2022-06-30 07602936 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-06-30 07602936 frs-countries:UnitedKingdom 2021-07-01 2022-06-30 07602936 frs-countries:Europe 2021-07-01 2022-06-30 07602936 frs-countries:NorthAmerica 2021-07-01 2022-06-30 07602936 frs-countries:SouthAmerica 2021-07-01 2022-06-30 07602936 frs-countries:Asia 2021-07-01 2022-06-30 07602936 frs-countries:RestWorldOutsideUK 2021-07-01 2022-06-30 07602936 frs-bus:HighestPaidDirector 2021-07-01 2022-06-30 07602936 frs-bus:PrivateLimitedCompanyLtd 2021-07-01 2022-06-30 07602936 frs-bus:CompanyLimitedByGuarantee 2021-07-01 2022-06-30 07602936 frs-bus:LimitedLiabilityPartnershipLLP 2021-07-01 2022-06-30 07602936 frs-bus:LimitedLiabilityPartnershipsSORP 2021-07-01 2022-06-30 07602936 frs-bus:FullAccounts 2021-07-01 2022-06-30 07602936 frs-bus:FilletedAccounts 2021-07-01 2022-06-30 07602936 frs-bus:AbridgedAccounts 2021-07-01 2022-06-30 07602936 frs-bus:FRS102 2021-07-01 2022-06-30 07602936 frs-bus:MediumEntities 2021-07-01 2022-06-30 07602936 frs-bus:SmallEntities 2021-07-01 2022-06-30 07602936 frs-bus:EntityHasNeverTraded 2021-07-01 2022-06-30 07602936 frs-bus:EntityNoLongerTradingButTradedInPast 2021-07-01 2022-06-30 07602936 frs-bus:Audited 2021-07-01 2022-06-30 07602936 frs-bus:AuditExempt-NoAccountantsReport 2021-07-01 2022-06-30 07602936 frs-bus:AuditExemptWithAccountantsReport 2021-07-01 2022-06-30 07602936 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-07-01 2022-06-30 07602936 frs-bus:LargeCompaniesRegimeForAccounts 2021-07-01 2022-06-30 07602936 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-07-01 2022-06-30 07602936 frs-bus:SmallCompaniesRegimeForAccounts 2021-07-01 2022-06-30 07602936 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-07-01 2022-06-30 07602936 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-07-01 2022-06-30 07602936 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-07-01 2022-06-30 07602936 frs-bus:OrdinaryShareClass1 2021-07-01 2022-06-30 07602936 frs-bus:OrdinaryShareClass1 2021-06-30 07602936 frs-bus:OrdinaryShareClass1 2022-06-30 07602936 frs-bus:OrdinaryShareClass2 2021-07-01 2022-06-30 07602936 frs-bus:OrdinaryShareClass2 2021-06-30 07602936 frs-bus:OrdinaryShareClass2 2022-06-30 07602936 frs-bus:OrdinaryShareClass3 2021-07-01 2022-06-30 07602936 frs-bus:OrdinaryShareClass3 2021-06-30 07602936 frs-bus:OrdinaryShareClass3 2022-06-30 07602936 frs-bus:OrdinaryShareClass4 2021-07-01 2022-06-30 07602936 frs-bus:OrdinaryShareClass4 2021-06-30 07602936 frs-bus:OrdinaryShareClass4 2022-06-30 07602936 frs-bus:OrdinaryShareClass5 2021-07-01 2022-06-30 07602936 frs-bus:OrdinaryShareClass5 2021-06-30 07602936 frs-bus:OrdinaryShareClass5 2022-06-30 07602936 frs-bus:PreferenceShareClass1 2021-07-01 2022-06-30 07602936 frs-bus:PreferenceShareClass1 2021-06-30 07602936 frs-bus:PreferenceShareClass1 2022-06-30 07602936 frs-bus:PreferenceShareClass2 2021-07-01 2022-06-30 07602936 frs-bus:PreferenceShareClass2 2021-06-30 07602936 frs-bus:PreferenceShareClass2 2022-06-30 07602936 frs-bus:PreferenceShareClass3 2021-07-01 2022-06-30 07602936 frs-bus:PreferenceShareClass3 2021-06-30 07602936 frs-bus:PreferenceShareClass3 2022-06-30 07602936 frs-bus:PreferenceShareClass4 2021-07-01 2022-06-30 07602936 frs-bus:PreferenceShareClass4 2021-06-30 07602936 frs-bus:PreferenceShareClass4 2022-06-30 07602936 frs-bus:PreferenceShareClass5 2021-07-01 2022-06-30 07602936 frs-bus:PreferenceShareClass5 2021-06-30 07602936 frs-bus:PreferenceShareClass5 2022-06-30 07602936 1 2021-07-01 2022-06-30 07602936 1 2022-06-30 07602936 1 2021-07-01 2022-06-30 07602936 frs-core:LeasedAssets 2021-07-01 2022-06-30 07602936 frs-core:OwnedAssets 2021-07-01 2022-06-30 07602936 frs-core:CurrencyRisk 2021-07-01 2022-06-30 07602936 frs-core:MarketRisk 2021-07-01 2022-06-30 07602936 frs-core:InterestRateRisk 2021-07-01 2022-06-30 07602936 frs-core:DeferredTaxation 2021-07-01 2022-06-30 07602936 frs-core:DeferredTaxation 2021-06-30 07602936 frs-core:DeferredTaxation 2022-06-30 07602936 frs-core:OtherProvisionsContingentLiabilities 2021-07-01 2022-06-30 07602936 frs-core:OtherProvisionsContingentLiabilities 2021-06-30 07602936 frs-core:OtherProvisionsContingentLiabilities 2022-06-30 07602936 frs-core:ProvisionsDeferredTax 2022-06-30 07602936 frs-core:OtherDeferredTax 2022-06-30 07602936 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-06-30 07602936 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-06-30 07602936 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-06-30 07602936 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-07-01 2022-06-30 07602936 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-06-30 07602936 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-06-30 07602936 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-07-01 2022-06-30 07602936 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-06-30 07602936 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-06-30 07602936 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-07-01 2022-06-30 07602936 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-06-30 07602936 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-06-30 07602936 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-06-30 07602936 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-06-30 07602936 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-06-30 07602936 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-06-30 07602936 frs-core:Share-basedPaymentsDeferredTax 2022-06-30 07602936 frs-core:TaxCreditsDeferredTax 2022-06-30 07602936 frs-core:CostValuation 2021-06-30 07602936 frs-core:AdditionsToInvestments 2022-06-30 07602936 frs-core:DisposalsRepaymentsInvestments 2022-06-30 07602936 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-06-30 07602936 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-06-30 07602936 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-06-30 07602936 frs-core:OtherIncreaseDecreaseInInvestments 2022-06-30 07602936 frs-core:CostValuation 2022-06-30 07602936 frs-core:ProvisionsForImpairmentInvestments 2021-06-30 07602936 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-06-30 07602936 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-06-30 07602936 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-06-30 07602936 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-06-30 07602936 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-06-30 07602936 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-06-30 07602936 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-06-30 07602936 frs-core:ProvisionsForImpairmentInvestments 2022-06-30 07602936 frs-core:ListedExchangeTraded 2022-06-30 07602936 frs-core:ListedExchangeTraded 2021-06-30 07602936 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-06-30 07602936 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-06-30 07602936 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-06-30 07602936 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-06-30 07602936 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-06-30 07602936 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-06-30 07602936 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-06-30 07602936 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-06-30 07602936 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-06-30 07602936 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 07602936 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 07602936 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 07602936 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 07602936 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-06-30 07602936 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 07602936 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 07602936 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 07602936 frs-core:UnlistedNon-exchangeTraded 2022-06-30 07602936 frs-core:UnlistedNon-exchangeTraded 2021-06-30 07602936 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-06-30 07602936 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 07602936 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 07602936 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 07602936 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 07602936 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 07602936 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 07602936 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-06-30 07602936 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-06-30 07602936 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 07602936 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 07602936 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 07602936 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 07602936 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-06-30 07602936 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 07602936 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 07602936 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 07602936 dpl-frs:CostSales 2021-07-01 2022-06-30 07602936 dpl-frs:CostSales 2021-06-30 07602936 dpl-frs:CostSales 2022-06-30 07602936 dpl-frs:DistributionCosts 2021-07-01 2022-06-30 07602936 dpl-frs:AdministrativeExpenses 2021-07-01 2022-06-30 07602936 frs-bus:Director1 2021-07-01 2022-06-30 07602936 frs-bus:Director1 2021-06-30 07602936 frs-bus:Director1 2022-06-30 07602936 frs-bus:Director2 2021-07-01 2022-06-30 07602936 frs-bus:Director2 2021-06-30 07602936 frs-bus:Director2 2022-06-30 07602936 1 2021-07-01 2022-06-30 07602936 frs-core:CurrentFinancialInstruments 1 2022-06-30 07602936 frs-core:Non-currentFinancialInstruments 1 2022-06-30 07602936 2 2021-07-01 2022-06-30 07602936 frs-core:CurrentFinancialInstruments 2 2022-06-30 07602936 frs-core:Non-currentFinancialInstruments 2 2022-06-30 07602936 3 2021-07-01 2022-06-30 07602936 frs-core:CurrentFinancialInstruments 3 2022-06-30 07602936 frs-core:Non-currentFinancialInstruments 3 2022-06-30 07602936 4 2021-07-01 2022-06-30 07602936 frs-core:CurrentFinancialInstruments 4 2022-06-30 07602936 frs-core:Non-currentFinancialInstruments 4 2022-06-30 07602936 5 2021-07-01 2022-06-30 07602936 frs-core:CurrentFinancialInstruments 5 2022-06-30 07602936 frs-core:Non-currentFinancialInstruments 5 2022-06-30 07602936 6 2021-07-01 2022-06-30 07602936 frs-core:CurrentFinancialInstruments 6 2022-06-30 07602936 frs-core:Non-currentFinancialInstruments 6 2022-06-30 07602936 7 2021-07-01 2022-06-30 07602936 frs-core:CurrentFinancialInstruments 7 2022-06-30 07602936 frs-core:Non-currentFinancialInstruments 7 2022-06-30 07602936 8 2021-07-01 2022-06-30 07602936 frs-core:CurrentFinancialInstruments 8 2022-06-30 07602936 frs-core:Non-currentFinancialInstruments 8 2022-06-30 07602936 9 2021-07-01 2022-06-30 07602936 frs-core:CurrentFinancialInstruments 9 2022-06-30 07602936 frs-core:Non-currentFinancialInstruments 9 2022-06-30 07602936 10 2021-07-01 2022-06-30 07602936 frs-core:CurrentFinancialInstruments 10 2022-06-30 07602936 frs-core:Non-currentFinancialInstruments 10 2022-06-30 07602936 11 2021-07-01 2022-06-30 07602936 frs-core:CurrentFinancialInstruments 11 2022-06-30 07602936 frs-core:Non-currentFinancialInstruments 11 2022-06-30 07602936 12 2021-07-01 2022-06-30 07602936 frs-core:CurrentFinancialInstruments 12 2022-06-30 07602936 frs-core:Non-currentFinancialInstruments 12 2022-06-30 07602936 13 2021-07-01 2022-06-30 07602936 frs-core:CurrentFinancialInstruments 13 2022-06-30 07602936 frs-core:Non-currentFinancialInstruments 13 2022-06-30 07602936 14 2021-07-01 2022-06-30 07602936 frs-core:CurrentFinancialInstruments 14 2022-06-30 07602936 frs-core:Non-currentFinancialInstruments 14 2022-06-30 07602936 15 2021-07-01 2022-06-30 07602936 frs-core:CurrentFinancialInstruments 15 2022-06-30 07602936 frs-core:Non-currentFinancialInstruments 15 2022-06-30 07602936 16 2021-07-01 2022-06-30 07602936 frs-core:CurrentFinancialInstruments 16 2022-06-30 07602936 frs-core:Non-currentFinancialInstruments 16 2022-06-30 07602936 17 2021-07-01 2022-06-30 07602936 frs-core:CurrentFinancialInstruments 17 2022-06-30 07602936 frs-core:Non-currentFinancialInstruments 17 2022-06-30 07602936 18 2021-07-01 2022-06-30 07602936 frs-core:CurrentFinancialInstruments 18 2022-06-30 07602936 frs-core:Non-currentFinancialInstruments 18 2022-06-30 07602936 19 2021-07-01 2022-06-30 07602936 frs-core:CurrentFinancialInstruments 19 2022-06-30 07602936 frs-core:Non-currentFinancialInstruments 19 2022-06-30 07602936 20 2021-07-01 2022-06-30 07602936 frs-core:CurrentFinancialInstruments 20 2022-06-30 07602936 frs-core:Non-currentFinancialInstruments 20 2022-06-30 07602936 dpl-frs:Item1 2021-07-01 2022-06-30 07602936 dpl-frs:Item1 2021-06-30 07602936 dpl-frs:Item1 2022-06-30 07602936 dpl-frs:CostSales dpl-frs:Item1 2021-07-01 2022-06-30 07602936 dpl-frs:CostSales dpl-frs:Item1 2021-06-30 07602936 dpl-frs:CostSales dpl-frs:Item1 2022-06-30 07602936 dpl-frs:DistributionCosts dpl-frs:Item1 2021-07-01 2022-06-30 07602936 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-07-01 2022-06-30 07602936 dpl-frs:Item2 2021-07-01 2022-06-30 07602936 dpl-frs:Item2 2021-06-30 07602936 dpl-frs:Item2 2022-06-30 07602936 dpl-frs:CostSales dpl-frs:Item2 2021-07-01 2022-06-30 07602936 dpl-frs:CostSales dpl-frs:Item2 2021-06-30 07602936 dpl-frs:CostSales dpl-frs:Item2 2022-06-30 07602936 dpl-frs:DistributionCosts dpl-frs:Item2 2021-07-01 2022-06-30 07602936 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-07-01 2022-06-30 07602936 dpl-frs:Item3 2021-07-01 2022-06-30 07602936 dpl-frs:Item3 2021-06-30 07602936 dpl-frs:Item3 2022-06-30 07602936 dpl-frs:CostSales dpl-frs:Item3 2021-07-01 2022-06-30 07602936 dpl-frs:CostSales dpl-frs:Item3 2021-06-30 07602936 dpl-frs:CostSales dpl-frs:Item3 2022-06-30 07602936 dpl-frs:DistributionCosts dpl-frs:Item3 2021-07-01 2022-06-30 07602936 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-07-01 2022-06-30 07602936 dpl-frs:Item4 2021-07-01 2022-06-30 07602936 dpl-frs:Item4 2021-06-30 07602936 dpl-frs:Item4 2022-06-30 07602936 dpl-frs:CostSales dpl-frs:Item4 2021-07-01 2022-06-30 07602936 dpl-frs:CostSales dpl-frs:Item4 2021-06-30 07602936 dpl-frs:CostSales dpl-frs:Item4 2022-06-30 07602936 dpl-frs:DistributionCosts dpl-frs:Item4 2021-07-01 2022-06-30 07602936 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-07-01 2022-06-30 07602936 dpl-frs:Item5 2021-07-01 2022-06-30 07602936 dpl-frs:Item5 2021-06-30 07602936 dpl-frs:Item5 2022-06-30 07602936 dpl-frs:CostSales dpl-frs:Item5 2021-07-01 2022-06-30 07602936 dpl-frs:CostSales dpl-frs:Item5 2021-06-30 07602936 dpl-frs:CostSales dpl-frs:Item5 2022-06-30 07602936 dpl-frs:DistributionCosts dpl-frs:Item5 2021-07-01 2022-06-30 07602936 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-07-01 2022-06-30 07602936 dpl-frs:Item6 2021-07-01 2022-06-30 07602936 dpl-frs:Item6 2021-06-30 07602936 dpl-frs:Item6 2022-06-30 07602936 dpl-frs:CostSales dpl-frs:Item6 2021-07-01 2022-06-30 07602936 dpl-frs:CostSales dpl-frs:Item6 2021-06-30 07602936 dpl-frs:CostSales dpl-frs:Item6 2022-06-30 07602936 dpl-frs:DistributionCosts dpl-frs:Item6 2021-07-01 2022-06-30 07602936 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-07-01 2022-06-30 07602936 dpl-frs:Item7 2021-07-01 2022-06-30 07602936 dpl-frs:Item7 2021-06-30 07602936 dpl-frs:Item7 2022-06-30 07602936 dpl-frs:CostSales dpl-frs:Item7 2021-07-01 2022-06-30 07602936 dpl-frs:CostSales dpl-frs:Item7 2021-06-30 07602936 dpl-frs:CostSales dpl-frs:Item7 2022-06-30 07602936 dpl-frs:DistributionCosts dpl-frs:Item7 2021-07-01 2022-06-30 07602936 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-07-01 2022-06-30 07602936 dpl-frs:Item8 2021-07-01 2022-06-30 07602936 dpl-frs:Item8 2021-06-30 07602936 dpl-frs:Item8 2022-06-30 07602936 dpl-frs:CostSales dpl-frs:Item8 2021-07-01 2022-06-30 07602936 dpl-frs:CostSales dpl-frs:Item8 2021-06-30 07602936 dpl-frs:CostSales dpl-frs:Item8 2022-06-30 07602936 dpl-frs:DistributionCosts dpl-frs:Item8 2021-07-01 2022-06-30 07602936 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-07-01 2022-06-30 07602936 dpl-frs:Item9 2021-07-01 2022-06-30 07602936 dpl-frs:Item9 2021-06-30 07602936 dpl-frs:Item9 2022-06-30 07602936 dpl-frs:CostSales dpl-frs:Item9 2021-07-01 2022-06-30 07602936 dpl-frs:CostSales dpl-frs:Item9 2021-06-30 07602936 dpl-frs:CostSales dpl-frs:Item9 2022-06-30 07602936 dpl-frs:DistributionCosts dpl-frs:Item9 2021-07-01 2022-06-30 07602936 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-07-01 2022-06-30 07602936 dpl-frs:Item10 2021-07-01 2022-06-30 07602936 dpl-frs:Item10 2021-06-30 07602936 dpl-frs:Item10 2022-06-30 07602936 dpl-frs:CostSales dpl-frs:Item10 2021-07-01 2022-06-30 07602936 dpl-frs:CostSales dpl-frs:Item10 2021-06-30 07602936 dpl-frs:CostSales dpl-frs:Item10 2022-06-30 07602936 dpl-frs:DistributionCosts dpl-frs:Item10 2021-07-01 2022-06-30 07602936 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-07-01 2022-06-30 07602936 dpl-frs:Item11 2021-07-01 2022-06-30 07602936 dpl-frs:Item11 2021-06-30 07602936 dpl-frs:Item11 2022-06-30 07602936 dpl-frs:CostSales dpl-frs:Item11 2021-07-01 2022-06-30 07602936 dpl-frs:CostSales dpl-frs:Item11 2021-06-30 07602936 dpl-frs:CostSales dpl-frs:Item11 2022-06-30 07602936 dpl-frs:DistributionCosts dpl-frs:Item11 2021-07-01 2022-06-30 07602936 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-07-01 2022-06-30 07602936 dpl-frs:Item12 2021-07-01 2022-06-30 07602936 dpl-frs:Item12 2021-06-30 07602936 dpl-frs:Item12 2022-06-30 07602936 dpl-frs:CostSales dpl-frs:Item12 2021-07-01 2022-06-30 07602936 dpl-frs:CostSales dpl-frs:Item12 2021-06-30 07602936 dpl-frs:CostSales dpl-frs:Item12 2022-06-30 07602936 dpl-frs:DistributionCosts dpl-frs:Item12 2021-07-01 2022-06-30 07602936 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-07-01 2022-06-30 07602936 1 2021-07-01 2022-06-30 07602936 frs-countries:EnglandWales 2021-07-01 2022-06-30
Registered number: 07602936
Dent Accelerators (UK) Limited
Unaudited Financial Statements
For The Year Ended 30 June 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 07602936
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,346 3,479
1,346 3,479
CURRENT ASSETS
Debtors 5 441,494 604,041
Cash at bank and in hand 183,323 88,135
624,817 692,176
Creditors: Amounts Falling Due Within One Year 6 (606,730 ) (606,782 )
NET CURRENT ASSETS (LIABILITIES) 18,087 85,394
TOTAL ASSETS LESS CURRENT LIABILITIES 19,433 88,873
Creditors: Amounts Falling Due After More Than One Year 7 (40,000 ) (60,000 )
NET (LIABILITIES)/ASSETS (20,567 ) 28,873
CAPITAL AND RESERVES
Called up share capital 100 100
Profit and Loss Account (20,667 ) 28,773
SHAREHOLDERS' FUNDS (20,567) 28,873
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 members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr David Horne
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
Dent Accelerators (UK) Limited is a private company, limited by shares, incorporated in England & Wales, the registered number is 07602936 . The registered office is 4 Old Park Lane, London, England, W1K 1QW.
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 believe the company to be a going concern and will continue to give their support to the company over the next 12 months. 
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of value added taxes. Turnover includes revenue earned from the provision of services and is recogonised at the point of invoice. If the provision of services spans the financial year end, it is measured by reviewing the actual services performed against the total services to be provided and is only recognised if it can be estimated reliably.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Office equipment 33.33% Straight line
Computer equipment 33.33% Straight line
2.5. Financial Instruments
Financial assets and financial liabilities are recognised in the balance sheet when the company becomes a party to the contractual provisions of the instrument. 
Trade and other debtors and creditors are classified as basic financial instruments and measured at initial recognition at transaction price. A provision is established when there is objective evidence that the company will not be able to collect all amounts due.
Cash and cash equivalents are classified as basic financial instruments and comprise cash in hand and at bank.
Financial liabilities and equity instruments issued by the company are classified in accordance with the substance of the contractual arrangements entered into and the definitions of a financial liability and an equity instrument. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Equity instruments issued by the company are recorded at the proceeds received, net of direct issue costs.
2.6. Foreign Currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
Page 3
Page 4
2.7. Taxation
The taxation expense represents the sum of the tax currently payable and deferred tax. Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Current tax
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax
Deferred tax has not been recognised as it is not material to the financial statements. The directors will review this annually. 
2.8. 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.
2.9. Provisions for liabilities
Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.
Provisions are charged as an expense to profit or loss in the year that the Company becomes aware of the obligation, and are measured at the best estimate at the balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.
When payments are eventually made, they are charged to the provision carried in the Balance sheet.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2022: 4)
3 4
4. Tangible Assets
Office equipment Computer equipment Total
£ £ £
Cost
As at 1 July 2022 10,738 13,971 24,709
As at 30 June 2023 10,738 13,971 24,709
Depreciation
As at 1 July 2022 8,865 12,365 21,230
Provided during the period 1,293 840 2,133
As at 30 June 2023 10,158 13,205 23,363
...CONTINUED
Page 4
Page 5
Net Book Value
As at 30 June 2023 580 766 1,346
As at 1 July 2022 1,873 1,606 3,479
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 154,486 89,363
Amounts owed by group undertakings 209,752 446,898
Other debtors 77,256 67,780
441,494 604,041
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 58,436 96,203
Bank loans and overdrafts 20,000 20,000
Amounts owed to group undertakings 83,537 100,087
Other creditors 430,465 390,492
Taxation and social security 14,292 -
606,730 606,782
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 40,000 60,000
40,000 60,000
8. Pension Commitments
The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company  in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £2,820 (2022: £3,765). Contributions totaling £Nil (2022: £Nil) were payable to the fund at the balance sheet date and are included in creditors.
9. Directors Advances, Credits and Guarantees
Included within Debtors are loans made to a director. The balance at the year end was £22,433 (2022 : £20,051).
The above loan is unsecured, interest free and repayable on demand.
10. Ultimate Controlling Party
At the Balance Sheet date the ultimate parent undertaking is Dent Global Limited, a company registered in the United Kingdom. In the Directors' opinion there is no ultimate controlling party. 
Page 5