Acorah Software Products - Accounts Production 14.3.260 false true 30 June 2022 1 July 2021 false 1 July 2022 30 June 2023 30 June 2023 11544951 Mr Mark Blackhall iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11544951 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-06-30 11544951 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-06-30 11544951 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-06-30 11544951 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-06-30 11544951 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-07-01 2023-06-30 11544951 frs-core:AllSubsidiaries 2022-07-01 2023-06-30 11544951 frs-core:KeyManagementPersonnel 2022-07-01 2023-06-30 11544951 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-07-01 2023-06-30 11544951 frs-core:OtherRelatedParties 2022-07-01 2023-06-30 11544951 2022-06-30 11544951 2023-06-30 11544951 2022-07-01 2023-06-30 11544951 frs-core:CurrentFinancialInstruments 2023-06-30 11544951 frs-core:CurrentFinancialInstruments 2022-07-01 2023-06-30 11544951 frs-core:Non-currentFinancialInstruments 2023-06-30 11544951 frs-core:Non-currentFinancialInstruments 2022-07-01 2023-06-30 11544951 frs-core:CurrentFinancialInstruments 2022-07-01 2023-06-30 11544951 frs-core:CurrentFinancialInstruments 2023-06-30 11544951 frs-core:AfterOneYear 2022-07-01 2023-06-30 11544951 frs-core:BetweenOneFiveYears 2022-07-01 2023-06-30 11544951 frs-core:BetweenOneFiveYears 2023-06-30 11544951 frs-core:ComputerEquipment 2023-06-30 11544951 frs-core:ComputerEquipment 2022-07-01 2023-06-30 11544951 frs-core:ComputerEquipment 2022-06-30 11544951 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-06-30 11544951 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-07-01 2023-06-30 11544951 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-06-30 11544951 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-06-30 11544951 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-07-01 2023-06-30 11544951 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-06-30 11544951 frs-core:FurnitureFittings 2023-06-30 11544951 frs-core:FurnitureFittings 2022-07-01 2023-06-30 11544951 frs-core:FurnitureFittings 2022-06-30 11544951 frs-core:NetGoodwill 2023-06-30 11544951 frs-core:NetGoodwill 2022-07-01 2023-06-30 11544951 frs-core:NetGoodwill 2022-06-30 11544951 frs-core:InvestmentPropertyIncludedWithinPPE 2023-06-30 11544951 frs-core:InvestmentPropertyIncludedWithinPPE 2022-07-01 2023-06-30 11544951 frs-core:InvestmentPropertyIncludedWithinPPE 2022-06-30 11544951 frs-core:LandBuildings 2023-06-30 11544951 frs-core:LandBuildings 2022-07-01 2023-06-30 11544951 frs-core:LandBuildings 2022-06-30 11544951 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-06-30 11544951 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-07-01 2023-06-30 11544951 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-06-30 11544951 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-06-30 11544951 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-07-01 2023-06-30 11544951 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-06-30 11544951 frs-core:MoreThanFiveYears 2022-07-01 2023-06-30 11544951 frs-core:MoreThanFiveYears 2023-06-30 11544951 frs-core:MotorVehicles 2023-06-30 11544951 frs-core:MotorVehicles 2022-07-01 2023-06-30 11544951 frs-core:MotorVehicles 2022-06-30 11544951 frs-core:OtherResidualIntangibleAssets 2023-06-30 11544951 frs-core:OtherResidualIntangibleAssets 2022-07-01 2023-06-30 11544951 frs-core:OtherResidualIntangibleAssets 2022-06-30 11544951 frs-core:PlantMachinery 2023-06-30 11544951 frs-core:PlantMachinery 2022-07-01 2023-06-30 11544951 frs-core:PlantMachinery 2022-06-30 11544951 frs-core:Secured 2023-06-30 11544951 frs-core:Unsecured 2023-06-30 11544951 frs-core:WithinOneYear 2022-07-01 2023-06-30 11544951 frs-core:WithinOneYear 2023-06-30 11544951 frs-core:CapitalRedemptionReserve 2022-07-01 2023-06-30 11544951 frs-core:CapitalRedemptionReserve 2022-06-30 11544951 frs-core:CapitalRedemptionReserve 2023-06-30 11544951 frs-core:OtherReservesSubtotal 2022-07-01 2023-06-30 11544951 frs-core:OtherReservesSubtotal 2022-06-30 11544951 frs-core:OtherReservesSubtotal 2023-06-30 11544951 frs-core:RevaluationReserve 2022-07-01 2023-06-30 11544951 frs-core:RevaluationReserve 2022-06-30 11544951 frs-core:RevaluationReserve 2023-06-30 11544951 frs-core:SharePremium 2022-07-01 2023-06-30 11544951 frs-core:SharePremium 2022-06-30 11544951 frs-core:SharePremium 2023-06-30 11544951 frs-core:ShareCapital 2022-07-01 2023-06-30 11544951 frs-core:ShareCapital 2022-06-30 11544951 frs-core:ShareCapital 2023-06-30 11544951 frs-core:RetainedEarningsAccumulatedLosses 2022-07-01 2023-06-30 11544951 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-06-30 11544951 frs-core:RetainedEarningsAccumulatedLosses 2023-06-30 11544951 frs-core:RetainedEarningsAccumulatedLosses 2022-06-30 11544951 frs-core:RetainedEarningsAccumulatedLosses 2023-06-30 11544951 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-06-30 11544951 frs-countries:UnitedKingdom 2022-07-01 2023-06-30 11544951 frs-countries:Europe 2022-07-01 2023-06-30 11544951 frs-countries:NorthAmerica 2022-07-01 2023-06-30 11544951 frs-countries:SouthAmerica 2022-07-01 2023-06-30 11544951 frs-countries:Asia 2022-07-01 2023-06-30 11544951 frs-countries:RestWorldOutsideUK 2022-07-01 2023-06-30 11544951 frs-bus:HighestPaidDirector 2022-07-01 2023-06-30 11544951 frs-bus:PrivateLimitedCompanyLtd 2022-07-01 2023-06-30 11544951 frs-bus:CompanyLimitedByGuarantee 2022-07-01 2023-06-30 11544951 frs-bus:LimitedLiabilityPartnershipLLP 2022-07-01 2023-06-30 11544951 frs-bus:LimitedLiabilityPartnershipsSORP 2022-07-01 2023-06-30 11544951 frs-bus:FullAccounts 2022-07-01 2023-06-30 11544951 frs-bus:FilletedAccounts 2022-07-01 2023-06-30 11544951 frs-bus:AbridgedAccounts 2022-07-01 2023-06-30 11544951 frs-bus:FRS102 2022-07-01 2023-06-30 11544951 frs-bus:MediumEntities 2022-07-01 2023-06-30 11544951 frs-bus:SmallEntities 2022-07-01 2023-06-30 11544951 frs-bus:EntityHasNeverTraded 2022-07-01 2023-06-30 11544951 frs-bus:EntityNoLongerTradingButTradedInPast 2022-07-01 2023-06-30 11544951 frs-bus:Audited 2022-07-01 2023-06-30 11544951 frs-bus:AuditExempt-NoAccountantsReport 2022-07-01 2023-06-30 11544951 frs-bus:AuditExemptWithAccountantsReport 2022-07-01 2023-06-30 11544951 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-07-01 2023-06-30 11544951 frs-bus:LargeCompaniesRegimeForAccounts 2022-07-01 2023-06-30 11544951 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-07-01 2023-06-30 11544951 frs-bus:SmallCompaniesRegimeForAccounts 2022-07-01 2023-06-30 11544951 frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-07-01 2023-06-30 11544951 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-07-01 2023-06-30 11544951 frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-07-01 2023-06-30 11544951 frs-bus:OrdinaryShareClass1 2022-07-01 2023-06-30 11544951 frs-bus:OrdinaryShareClass1 2022-06-30 11544951 frs-bus:OrdinaryShareClass1 2023-06-30 11544951 frs-bus:OrdinaryShareClass2 2022-07-01 2023-06-30 11544951 frs-bus:OrdinaryShareClass2 2022-06-30 11544951 frs-bus:OrdinaryShareClass2 2023-06-30 11544951 frs-bus:OrdinaryShareClass3 2022-07-01 2023-06-30 11544951 frs-bus:OrdinaryShareClass3 2022-06-30 11544951 frs-bus:OrdinaryShareClass3 2023-06-30 11544951 frs-bus:OrdinaryShareClass4 2022-07-01 2023-06-30 11544951 frs-bus:OrdinaryShareClass4 2022-06-30 11544951 frs-bus:OrdinaryShareClass4 2023-06-30 11544951 frs-bus:OrdinaryShareClass5 2022-07-01 2023-06-30 11544951 frs-bus:OrdinaryShareClass5 2022-06-30 11544951 frs-bus:OrdinaryShareClass5 2023-06-30 11544951 frs-bus:PreferenceShareClass1 2022-07-01 2023-06-30 11544951 frs-bus:PreferenceShareClass1 2022-06-30 11544951 frs-bus:PreferenceShareClass1 2023-06-30 11544951 frs-bus:PreferenceShareClass2 2022-07-01 2023-06-30 11544951 frs-bus:PreferenceShareClass2 2022-06-30 11544951 frs-bus:PreferenceShareClass2 2023-06-30 11544951 frs-bus:PreferenceShareClass3 2022-07-01 2023-06-30 11544951 frs-bus:PreferenceShareClass3 2022-06-30 11544951 frs-bus:PreferenceShareClass3 2023-06-30 11544951 frs-bus:PreferenceShareClass4 2022-07-01 2023-06-30 11544951 frs-bus:PreferenceShareClass4 2022-06-30 11544951 frs-bus:PreferenceShareClass4 2023-06-30 11544951 frs-bus:PreferenceShareClass5 2022-07-01 2023-06-30 11544951 frs-bus:PreferenceShareClass5 2022-06-30 11544951 frs-bus:PreferenceShareClass5 2023-06-30 11544951 1 2022-07-01 2023-06-30 11544951 1 2023-06-30 11544951 1 2022-07-01 2023-06-30 11544951 frs-core:LeasedAssets 2022-07-01 2023-06-30 11544951 frs-core:OwnedAssets 2022-07-01 2023-06-30 11544951 frs-core:CurrencyRisk 2022-07-01 2023-06-30 11544951 frs-core:MarketRisk 2022-07-01 2023-06-30 11544951 frs-core:InterestRateRisk 2022-07-01 2023-06-30 11544951 frs-core:DeferredTaxation 2022-07-01 2023-06-30 11544951 frs-core:DeferredTaxation 2022-06-30 11544951 frs-core:DeferredTaxation 2023-06-30 11544951 frs-core:OtherProvisionsContingentLiabilities 2022-07-01 2023-06-30 11544951 frs-core:OtherProvisionsContingentLiabilities 2022-06-30 11544951 frs-core:OtherProvisionsContingentLiabilities 2023-06-30 11544951 frs-core:ProvisionsDeferredTax 2023-06-30 11544951 frs-core:OtherDeferredTax 2023-06-30 11544951 frs-core:AcceleratedTaxDepreciationDeferredTax 2023-06-30 11544951 frs-core:TaxLossesCarry-forwardsDeferredTax 2023-06-30 11544951 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-06-30 11544951 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-07-01 2023-06-30 11544951 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-06-30 11544951 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-06-30 11544951 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-07-01 2023-06-30 11544951 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-06-30 11544951 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-06-30 11544951 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-07-01 2023-06-30 11544951 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-06-30 11544951 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-06-30 11544951 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-06-30 11544951 frs-core:RevaluationInvestmentPropertyDeferredTax 2023-06-30 11544951 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-06-30 11544951 frs-core:OtherPost-employmentBenefitsDeferredTax 2023-06-30 11544951 frs-core:Share-basedPaymentsDeferredTax 2023-06-30 11544951 frs-core:TaxCreditsDeferredTax 2023-06-30 11544951 frs-core:CostValuation 2022-06-30 11544951 frs-core:AdditionsToInvestments 2023-06-30 11544951 frs-core:DisposalsRepaymentsInvestments 2023-06-30 11544951 frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-06-30 11544951 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-06-30 11544951 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-06-30 11544951 frs-core:OtherIncreaseDecreaseInInvestments 2023-06-30 11544951 frs-core:CostValuation 2023-06-30 11544951 frs-core:ProvisionsForImpairmentInvestments 2022-06-30 11544951 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-06-30 11544951 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-06-30 11544951 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-06-30 11544951 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-06-30 11544951 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-06-30 11544951 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-06-30 11544951 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-06-30 11544951 frs-core:ProvisionsForImpairmentInvestments 2023-06-30 11544951 frs-core:ListedExchangeTraded 2023-06-30 11544951 frs-core:ListedExchangeTraded 2022-06-30 11544951 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-06-30 11544951 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-06-30 11544951 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-06-30 11544951 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-06-30 11544951 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-06-30 11544951 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-06-30 11544951 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-06-30 11544951 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-06-30 11544951 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 11544951 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 11544951 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 11544951 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 11544951 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 11544951 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-06-30 11544951 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 11544951 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 11544951 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 11544951 frs-core:UnlistedNon-exchangeTraded 2023-06-30 11544951 frs-core:UnlistedNon-exchangeTraded 2022-06-30 11544951 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-06-30 11544951 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 11544951 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 11544951 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 11544951 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 11544951 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 11544951 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 11544951 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-06-30 11544951 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 11544951 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 11544951 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 11544951 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 11544951 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 11544951 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-06-30 11544951 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 11544951 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 11544951 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 11544951 dpl-frs:CostSales 2022-07-01 2023-06-30 11544951 dpl-frs:CostSales 2022-06-30 11544951 dpl-frs:CostSales 2023-06-30 11544951 dpl-frs:DistributionCosts 2022-07-01 2023-06-30 11544951 dpl-frs:AdministrativeExpenses 2022-07-01 2023-06-30 11544951 frs-bus:Director1 2022-07-01 2023-06-30 11544951 frs-bus:Director1 2022-06-30 11544951 frs-bus:Director1 2023-06-30 11544951 1 2022-07-01 2023-06-30 11544951 frs-core:CurrentFinancialInstruments 1 2023-06-30 11544951 frs-core:Non-currentFinancialInstruments 1 2023-06-30 11544951 2 2022-07-01 2023-06-30 11544951 frs-core:CurrentFinancialInstruments 2 2023-06-30 11544951 frs-core:Non-currentFinancialInstruments 2 2023-06-30 11544951 3 2022-07-01 2023-06-30 11544951 frs-core:CurrentFinancialInstruments 3 2023-06-30 11544951 frs-core:Non-currentFinancialInstruments 3 2023-06-30 11544951 4 2022-07-01 2023-06-30 11544951 frs-core:CurrentFinancialInstruments 4 2023-06-30 11544951 frs-core:Non-currentFinancialInstruments 4 2023-06-30 11544951 5 2022-07-01 2023-06-30 11544951 frs-core:CurrentFinancialInstruments 5 2023-06-30 11544951 frs-core:Non-currentFinancialInstruments 5 2023-06-30 11544951 6 2022-07-01 2023-06-30 11544951 frs-core:CurrentFinancialInstruments 6 2023-06-30 11544951 frs-core:Non-currentFinancialInstruments 6 2023-06-30 11544951 7 2022-07-01 2023-06-30 11544951 frs-core:CurrentFinancialInstruments 7 2023-06-30 11544951 frs-core:Non-currentFinancialInstruments 7 2023-06-30 11544951 8 2022-07-01 2023-06-30 11544951 frs-core:CurrentFinancialInstruments 8 2023-06-30 11544951 frs-core:Non-currentFinancialInstruments 8 2023-06-30 11544951 9 2022-07-01 2023-06-30 11544951 frs-core:CurrentFinancialInstruments 9 2023-06-30 11544951 frs-core:Non-currentFinancialInstruments 9 2023-06-30 11544951 10 2022-07-01 2023-06-30 11544951 frs-core:CurrentFinancialInstruments 10 2023-06-30 11544951 frs-core:Non-currentFinancialInstruments 10 2023-06-30 11544951 11 2022-07-01 2023-06-30 11544951 frs-core:CurrentFinancialInstruments 11 2023-06-30 11544951 frs-core:Non-currentFinancialInstruments 11 2023-06-30 11544951 12 2022-07-01 2023-06-30 11544951 frs-core:CurrentFinancialInstruments 12 2023-06-30 11544951 frs-core:Non-currentFinancialInstruments 12 2023-06-30 11544951 13 2022-07-01 2023-06-30 11544951 frs-core:CurrentFinancialInstruments 13 2023-06-30 11544951 frs-core:Non-currentFinancialInstruments 13 2023-06-30 11544951 14 2022-07-01 2023-06-30 11544951 frs-core:CurrentFinancialInstruments 14 2023-06-30 11544951 frs-core:Non-currentFinancialInstruments 14 2023-06-30 11544951 15 2022-07-01 2023-06-30 11544951 frs-core:CurrentFinancialInstruments 15 2023-06-30 11544951 frs-core:Non-currentFinancialInstruments 15 2023-06-30 11544951 16 2022-07-01 2023-06-30 11544951 frs-core:CurrentFinancialInstruments 16 2023-06-30 11544951 frs-core:Non-currentFinancialInstruments 16 2023-06-30 11544951 17 2022-07-01 2023-06-30 11544951 frs-core:CurrentFinancialInstruments 17 2023-06-30 11544951 frs-core:Non-currentFinancialInstruments 17 2023-06-30 11544951 18 2022-07-01 2023-06-30 11544951 frs-core:CurrentFinancialInstruments 18 2023-06-30 11544951 frs-core:Non-currentFinancialInstruments 18 2023-06-30 11544951 19 2022-07-01 2023-06-30 11544951 frs-core:CurrentFinancialInstruments 19 2023-06-30 11544951 frs-core:Non-currentFinancialInstruments 19 2023-06-30 11544951 20 2022-07-01 2023-06-30 11544951 frs-core:CurrentFinancialInstruments 20 2023-06-30 11544951 frs-core:Non-currentFinancialInstruments 20 2023-06-30 11544951 dpl-frs:Item1 2022-07-01 2023-06-30 11544951 dpl-frs:Item1 2022-06-30 11544951 dpl-frs:Item1 2023-06-30 11544951 dpl-frs:CostSales dpl-frs:Item1 2022-07-01 2023-06-30 11544951 dpl-frs:CostSales dpl-frs:Item1 2022-06-30 11544951 dpl-frs:CostSales dpl-frs:Item1 2023-06-30 11544951 dpl-frs:DistributionCosts dpl-frs:Item1 2022-07-01 2023-06-30 11544951 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-07-01 2023-06-30 11544951 dpl-frs:Item2 2022-07-01 2023-06-30 11544951 dpl-frs:Item2 2022-06-30 11544951 dpl-frs:Item2 2023-06-30 11544951 dpl-frs:CostSales dpl-frs:Item2 2022-07-01 2023-06-30 11544951 dpl-frs:CostSales dpl-frs:Item2 2022-06-30 11544951 dpl-frs:CostSales dpl-frs:Item2 2023-06-30 11544951 dpl-frs:DistributionCosts dpl-frs:Item2 2022-07-01 2023-06-30 11544951 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-07-01 2023-06-30 11544951 dpl-frs:Item3 2022-07-01 2023-06-30 11544951 dpl-frs:Item3 2022-06-30 11544951 dpl-frs:Item3 2023-06-30 11544951 dpl-frs:CostSales dpl-frs:Item3 2022-07-01 2023-06-30 11544951 dpl-frs:CostSales dpl-frs:Item3 2022-06-30 11544951 dpl-frs:CostSales dpl-frs:Item3 2023-06-30 11544951 dpl-frs:DistributionCosts dpl-frs:Item3 2022-07-01 2023-06-30 11544951 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-07-01 2023-06-30 11544951 dpl-frs:Item4 2022-07-01 2023-06-30 11544951 dpl-frs:Item4 2022-06-30 11544951 dpl-frs:Item4 2023-06-30 11544951 dpl-frs:CostSales dpl-frs:Item4 2022-07-01 2023-06-30 11544951 dpl-frs:CostSales dpl-frs:Item4 2022-06-30 11544951 dpl-frs:CostSales dpl-frs:Item4 2023-06-30 11544951 dpl-frs:DistributionCosts dpl-frs:Item4 2022-07-01 2023-06-30 11544951 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-07-01 2023-06-30 11544951 dpl-frs:Item5 2022-07-01 2023-06-30 11544951 dpl-frs:Item5 2022-06-30 11544951 dpl-frs:Item5 2023-06-30 11544951 dpl-frs:CostSales dpl-frs:Item5 2022-07-01 2023-06-30 11544951 dpl-frs:CostSales dpl-frs:Item5 2022-06-30 11544951 dpl-frs:CostSales dpl-frs:Item5 2023-06-30 11544951 dpl-frs:DistributionCosts dpl-frs:Item5 2022-07-01 2023-06-30 11544951 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-07-01 2023-06-30 11544951 dpl-frs:Item6 2022-07-01 2023-06-30 11544951 dpl-frs:Item6 2022-06-30 11544951 dpl-frs:Item6 2023-06-30 11544951 dpl-frs:CostSales dpl-frs:Item6 2022-07-01 2023-06-30 11544951 dpl-frs:CostSales dpl-frs:Item6 2022-06-30 11544951 dpl-frs:CostSales dpl-frs:Item6 2023-06-30 11544951 dpl-frs:DistributionCosts dpl-frs:Item6 2022-07-01 2023-06-30 11544951 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-07-01 2023-06-30 11544951 dpl-frs:Item7 2022-07-01 2023-06-30 11544951 dpl-frs:Item7 2022-06-30 11544951 dpl-frs:Item7 2023-06-30 11544951 dpl-frs:CostSales dpl-frs:Item7 2022-07-01 2023-06-30 11544951 dpl-frs:CostSales dpl-frs:Item7 2022-06-30 11544951 dpl-frs:CostSales dpl-frs:Item7 2023-06-30 11544951 dpl-frs:DistributionCosts dpl-frs:Item7 2022-07-01 2023-06-30 11544951 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-07-01 2023-06-30 11544951 dpl-frs:Item8 2022-07-01 2023-06-30 11544951 dpl-frs:Item8 2022-06-30 11544951 dpl-frs:Item8 2023-06-30 11544951 dpl-frs:CostSales dpl-frs:Item8 2022-07-01 2023-06-30 11544951 dpl-frs:CostSales dpl-frs:Item8 2022-06-30 11544951 dpl-frs:CostSales dpl-frs:Item8 2023-06-30 11544951 dpl-frs:DistributionCosts dpl-frs:Item8 2022-07-01 2023-06-30 11544951 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-07-01 2023-06-30 11544951 dpl-frs:Item9 2022-07-01 2023-06-30 11544951 dpl-frs:Item9 2022-06-30 11544951 dpl-frs:Item9 2023-06-30 11544951 dpl-frs:CostSales dpl-frs:Item9 2022-07-01 2023-06-30 11544951 dpl-frs:CostSales dpl-frs:Item9 2022-06-30 11544951 dpl-frs:CostSales dpl-frs:Item9 2023-06-30 11544951 dpl-frs:DistributionCosts dpl-frs:Item9 2022-07-01 2023-06-30 11544951 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-07-01 2023-06-30 11544951 dpl-frs:Item10 2022-07-01 2023-06-30 11544951 dpl-frs:Item10 2022-06-30 11544951 dpl-frs:Item10 2023-06-30 11544951 dpl-frs:CostSales dpl-frs:Item10 2022-07-01 2023-06-30 11544951 dpl-frs:CostSales dpl-frs:Item10 2022-06-30 11544951 dpl-frs:CostSales dpl-frs:Item10 2023-06-30 11544951 dpl-frs:DistributionCosts dpl-frs:Item10 2022-07-01 2023-06-30 11544951 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-07-01 2023-06-30 11544951 dpl-frs:Item11 2022-07-01 2023-06-30 11544951 dpl-frs:Item11 2022-06-30 11544951 dpl-frs:Item11 2023-06-30 11544951 dpl-frs:CostSales dpl-frs:Item11 2022-07-01 2023-06-30 11544951 dpl-frs:CostSales dpl-frs:Item11 2022-06-30 11544951 dpl-frs:CostSales dpl-frs:Item11 2023-06-30 11544951 dpl-frs:DistributionCosts dpl-frs:Item11 2022-07-01 2023-06-30 11544951 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-07-01 2023-06-30 11544951 dpl-frs:Item12 2022-07-01 2023-06-30 11544951 dpl-frs:Item12 2022-06-30 11544951 dpl-frs:Item12 2023-06-30 11544951 dpl-frs:CostSales dpl-frs:Item12 2022-07-01 2023-06-30 11544951 dpl-frs:CostSales dpl-frs:Item12 2022-06-30 11544951 dpl-frs:CostSales dpl-frs:Item12 2023-06-30 11544951 dpl-frs:DistributionCosts dpl-frs:Item12 2022-07-01 2023-06-30 11544951 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-07-01 2023-06-30 11544951 1 2022-07-01 2023-06-30 11544951 frs-countries:EnglandWales 2022-07-01 2023-06-30 11544951 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-06-30 11544951 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-06-30 11544951 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-06-30 11544951 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-06-30 11544951 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-07-01 2022-06-30 11544951 frs-core:AllSubsidiaries 2021-07-01 2022-06-30 11544951 frs-core:KeyManagementPersonnel 2021-07-01 2022-06-30 11544951 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-07-01 2022-06-30 11544951 frs-core:OtherRelatedParties 2021-07-01 2022-06-30 11544951 2021-06-30 11544951 2022-06-30 11544951 2021-07-01 2022-06-30 11544951 frs-core:CurrentFinancialInstruments 2022-06-30 11544951 frs-core:CurrentFinancialInstruments 2021-07-01 2022-06-30 11544951 frs-core:Non-currentFinancialInstruments 2022-06-30 11544951 frs-core:Non-currentFinancialInstruments 2021-07-01 2022-06-30 11544951 frs-core:CurrentFinancialInstruments 2021-07-01 2022-06-30 11544951 frs-core:CurrentFinancialInstruments 2022-06-30 11544951 frs-core:AfterOneYear 2021-07-01 2022-06-30 11544951 frs-core:BetweenOneFiveYears 2021-07-01 2022-06-30 11544951 frs-core:BetweenOneFiveYears 2022-06-30 11544951 frs-core:ComputerEquipment 2022-06-30 11544951 frs-core:ComputerEquipment 2021-07-01 2022-06-30 11544951 frs-core:ComputerEquipment 2021-06-30 11544951 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-06-30 11544951 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-07-01 2022-06-30 11544951 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-06-30 11544951 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-06-30 11544951 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-07-01 2022-06-30 11544951 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-06-30 11544951 frs-core:FurnitureFittings 2022-06-30 11544951 frs-core:FurnitureFittings 2021-07-01 2022-06-30 11544951 frs-core:FurnitureFittings 2021-06-30 11544951 frs-core:NetGoodwill 2022-06-30 11544951 frs-core:NetGoodwill 2021-07-01 2022-06-30 11544951 frs-core:NetGoodwill 2021-06-30 11544951 frs-core:InvestmentPropertyIncludedWithinPPE 2022-06-30 11544951 frs-core:InvestmentPropertyIncludedWithinPPE 2021-07-01 2022-06-30 11544951 frs-core:InvestmentPropertyIncludedWithinPPE 2021-06-30 11544951 frs-core:LandBuildings 2022-06-30 11544951 frs-core:LandBuildings 2021-07-01 2022-06-30 11544951 frs-core:LandBuildings 2021-06-30 11544951 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-06-30 11544951 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-07-01 2022-06-30 11544951 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-06-30 11544951 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-06-30 11544951 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-07-01 2022-06-30 11544951 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-06-30 11544951 frs-core:MoreThanFiveYears 2021-07-01 2022-06-30 11544951 frs-core:MoreThanFiveYears 2022-06-30 11544951 frs-core:MotorVehicles 2022-06-30 11544951 frs-core:MotorVehicles 2021-07-01 2022-06-30 11544951 frs-core:MotorVehicles 2021-06-30 11544951 frs-core:OtherResidualIntangibleAssets 2022-06-30 11544951 frs-core:OtherResidualIntangibleAssets 2021-07-01 2022-06-30 11544951 frs-core:OtherResidualIntangibleAssets 2021-06-30 11544951 frs-core:PlantMachinery 2022-06-30 11544951 frs-core:PlantMachinery 2021-07-01 2022-06-30 11544951 frs-core:PlantMachinery 2021-06-30 11544951 frs-core:Secured 2022-06-30 11544951 frs-core:Unsecured 2022-06-30 11544951 frs-core:WithinOneYear 2021-07-01 2022-06-30 11544951 frs-core:WithinOneYear 2022-06-30 11544951 frs-core:CapitalRedemptionReserve 2021-07-01 2022-06-30 11544951 frs-core:CapitalRedemptionReserve 2021-06-30 11544951 frs-core:CapitalRedemptionReserve 2022-06-30 11544951 frs-core:OtherReservesSubtotal 2021-07-01 2022-06-30 11544951 frs-core:OtherReservesSubtotal 2021-06-30 11544951 frs-core:OtherReservesSubtotal 2022-06-30 11544951 frs-core:RevaluationReserve 2021-07-01 2022-06-30 11544951 frs-core:RevaluationReserve 2021-06-30 11544951 frs-core:RevaluationReserve 2022-06-30 11544951 frs-core:SharePremium 2021-07-01 2022-06-30 11544951 frs-core:SharePremium 2021-06-30 11544951 frs-core:SharePremium 2022-06-30 11544951 frs-core:ShareCapital 2021-07-01 2022-06-30 11544951 frs-core:ShareCapital 2021-06-30 11544951 frs-core:ShareCapital 2022-06-30 11544951 frs-core:RetainedEarningsAccumulatedLosses 2021-07-01 2022-06-30 11544951 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-06-30 11544951 frs-core:RetainedEarningsAccumulatedLosses 2022-06-30 11544951 frs-core:RetainedEarningsAccumulatedLosses 2021-06-30 11544951 frs-core:RetainedEarningsAccumulatedLosses 2022-06-30 11544951 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-06-30 11544951 frs-countries:UnitedKingdom 2021-07-01 2022-06-30 11544951 frs-countries:Europe 2021-07-01 2022-06-30 11544951 frs-countries:NorthAmerica 2021-07-01 2022-06-30 11544951 frs-countries:SouthAmerica 2021-07-01 2022-06-30 11544951 frs-countries:Asia 2021-07-01 2022-06-30 11544951 frs-countries:RestWorldOutsideUK 2021-07-01 2022-06-30 11544951 frs-bus:HighestPaidDirector 2021-07-01 2022-06-30 11544951 frs-bus:PrivateLimitedCompanyLtd 2021-07-01 2022-06-30 11544951 frs-bus:CompanyLimitedByGuarantee 2021-07-01 2022-06-30 11544951 frs-bus:LimitedLiabilityPartnershipLLP 2021-07-01 2022-06-30 11544951 frs-bus:LimitedLiabilityPartnershipsSORP 2021-07-01 2022-06-30 11544951 frs-bus:FullAccounts 2021-07-01 2022-06-30 11544951 frs-bus:FilletedAccounts 2021-07-01 2022-06-30 11544951 frs-bus:AbridgedAccounts 2021-07-01 2022-06-30 11544951 frs-bus:FRS102 2021-07-01 2022-06-30 11544951 frs-bus:MediumEntities 2021-07-01 2022-06-30 11544951 frs-bus:SmallEntities 2021-07-01 2022-06-30 11544951 frs-bus:EntityHasNeverTraded 2021-07-01 2022-06-30 11544951 frs-bus:EntityNoLongerTradingButTradedInPast 2021-07-01 2022-06-30 11544951 frs-bus:Audited 2021-07-01 2022-06-30 11544951 frs-bus:AuditExempt-NoAccountantsReport 2021-07-01 2022-06-30 11544951 frs-bus:AuditExemptWithAccountantsReport 2021-07-01 2022-06-30 11544951 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-07-01 2022-06-30 11544951 frs-bus:LargeCompaniesRegimeForAccounts 2021-07-01 2022-06-30 11544951 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-07-01 2022-06-30 11544951 frs-bus:SmallCompaniesRegimeForAccounts 2021-07-01 2022-06-30 11544951 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-07-01 2022-06-30 11544951 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-07-01 2022-06-30 11544951 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-07-01 2022-06-30 11544951 frs-bus:OrdinaryShareClass1 2021-07-01 2022-06-30 11544951 frs-bus:OrdinaryShareClass1 2021-06-30 11544951 frs-bus:OrdinaryShareClass1 2022-06-30 11544951 frs-bus:OrdinaryShareClass2 2021-07-01 2022-06-30 11544951 frs-bus:OrdinaryShareClass2 2021-06-30 11544951 frs-bus:OrdinaryShareClass2 2022-06-30 11544951 frs-bus:OrdinaryShareClass3 2021-07-01 2022-06-30 11544951 frs-bus:OrdinaryShareClass3 2021-06-30 11544951 frs-bus:OrdinaryShareClass3 2022-06-30 11544951 frs-bus:OrdinaryShareClass4 2021-07-01 2022-06-30 11544951 frs-bus:OrdinaryShareClass4 2021-06-30 11544951 frs-bus:OrdinaryShareClass4 2022-06-30 11544951 frs-bus:OrdinaryShareClass5 2021-07-01 2022-06-30 11544951 frs-bus:OrdinaryShareClass5 2021-06-30 11544951 frs-bus:OrdinaryShareClass5 2022-06-30 11544951 frs-bus:PreferenceShareClass1 2021-07-01 2022-06-30 11544951 frs-bus:PreferenceShareClass1 2021-06-30 11544951 frs-bus:PreferenceShareClass1 2022-06-30 11544951 frs-bus:PreferenceShareClass2 2021-07-01 2022-06-30 11544951 frs-bus:PreferenceShareClass2 2021-06-30 11544951 frs-bus:PreferenceShareClass2 2022-06-30 11544951 frs-bus:PreferenceShareClass3 2021-07-01 2022-06-30 11544951 frs-bus:PreferenceShareClass3 2021-06-30 11544951 frs-bus:PreferenceShareClass3 2022-06-30 11544951 frs-bus:PreferenceShareClass4 2021-07-01 2022-06-30 11544951 frs-bus:PreferenceShareClass4 2021-06-30 11544951 frs-bus:PreferenceShareClass4 2022-06-30 11544951 frs-bus:PreferenceShareClass5 2021-07-01 2022-06-30 11544951 frs-bus:PreferenceShareClass5 2021-06-30 11544951 frs-bus:PreferenceShareClass5 2022-06-30 11544951 1 2021-07-01 2022-06-30 11544951 1 2022-06-30 11544951 1 2021-07-01 2022-06-30 11544951 frs-core:LeasedAssets 2021-07-01 2022-06-30 11544951 frs-core:OwnedAssets 2021-07-01 2022-06-30 11544951 frs-core:CurrencyRisk 2021-07-01 2022-06-30 11544951 frs-core:MarketRisk 2021-07-01 2022-06-30 11544951 frs-core:InterestRateRisk 2021-07-01 2022-06-30 11544951 frs-core:DeferredTaxation 2021-07-01 2022-06-30 11544951 frs-core:DeferredTaxation 2021-06-30 11544951 frs-core:DeferredTaxation 2022-06-30 11544951 frs-core:OtherProvisionsContingentLiabilities 2021-07-01 2022-06-30 11544951 frs-core:OtherProvisionsContingentLiabilities 2021-06-30 11544951 frs-core:OtherProvisionsContingentLiabilities 2022-06-30 11544951 frs-core:ProvisionsDeferredTax 2022-06-30 11544951 frs-core:OtherDeferredTax 2022-06-30 11544951 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-06-30 11544951 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-06-30 11544951 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-06-30 11544951 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-07-01 2022-06-30 11544951 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-06-30 11544951 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-06-30 11544951 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-07-01 2022-06-30 11544951 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-06-30 11544951 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-06-30 11544951 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-07-01 2022-06-30 11544951 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-06-30 11544951 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-06-30 11544951 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-06-30 11544951 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-06-30 11544951 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-06-30 11544951 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-06-30 11544951 frs-core:Share-basedPaymentsDeferredTax 2022-06-30 11544951 frs-core:TaxCreditsDeferredTax 2022-06-30 11544951 frs-core:CostValuation 2021-06-30 11544951 frs-core:AdditionsToInvestments 2022-06-30 11544951 frs-core:DisposalsRepaymentsInvestments 2022-06-30 11544951 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-06-30 11544951 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-06-30 11544951 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-06-30 11544951 frs-core:OtherIncreaseDecreaseInInvestments 2022-06-30 11544951 frs-core:CostValuation 2022-06-30 11544951 frs-core:ProvisionsForImpairmentInvestments 2021-06-30 11544951 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-06-30 11544951 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-06-30 11544951 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-06-30 11544951 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-06-30 11544951 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-06-30 11544951 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-06-30 11544951 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-06-30 11544951 frs-core:ProvisionsForImpairmentInvestments 2022-06-30 11544951 frs-core:ListedExchangeTraded 2022-06-30 11544951 frs-core:ListedExchangeTraded 2021-06-30 11544951 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-06-30 11544951 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-06-30 11544951 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-06-30 11544951 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-06-30 11544951 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-06-30 11544951 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-06-30 11544951 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-06-30 11544951 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-06-30 11544951 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-06-30 11544951 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 11544951 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 11544951 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 11544951 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 11544951 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-06-30 11544951 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 11544951 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 11544951 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 11544951 frs-core:UnlistedNon-exchangeTraded 2022-06-30 11544951 frs-core:UnlistedNon-exchangeTraded 2021-06-30 11544951 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-06-30 11544951 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 11544951 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 11544951 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 11544951 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 11544951 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 11544951 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 11544951 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-06-30 11544951 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-06-30 11544951 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 11544951 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 11544951 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 11544951 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 11544951 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-06-30 11544951 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 11544951 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 11544951 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 11544951 dpl-frs:CostSales 2021-07-01 2022-06-30 11544951 dpl-frs:CostSales 2021-06-30 11544951 dpl-frs:CostSales 2022-06-30 11544951 dpl-frs:DistributionCosts 2021-07-01 2022-06-30 11544951 dpl-frs:AdministrativeExpenses 2021-07-01 2022-06-30 11544951 frs-bus:Director1 2021-07-01 2022-06-30 11544951 frs-bus:Director1 2021-06-30 11544951 frs-bus:Director1 2022-06-30 11544951 1 2021-07-01 2022-06-30 11544951 frs-core:CurrentFinancialInstruments 1 2022-06-30 11544951 frs-core:Non-currentFinancialInstruments 1 2022-06-30 11544951 2 2021-07-01 2022-06-30 11544951 frs-core:CurrentFinancialInstruments 2 2022-06-30 11544951 frs-core:Non-currentFinancialInstruments 2 2022-06-30 11544951 3 2021-07-01 2022-06-30 11544951 frs-core:CurrentFinancialInstruments 3 2022-06-30 11544951 frs-core:Non-currentFinancialInstruments 3 2022-06-30 11544951 4 2021-07-01 2022-06-30 11544951 frs-core:CurrentFinancialInstruments 4 2022-06-30 11544951 frs-core:Non-currentFinancialInstruments 4 2022-06-30 11544951 5 2021-07-01 2022-06-30 11544951 frs-core:CurrentFinancialInstruments 5 2022-06-30 11544951 frs-core:Non-currentFinancialInstruments 5 2022-06-30 11544951 6 2021-07-01 2022-06-30 11544951 frs-core:CurrentFinancialInstruments 6 2022-06-30 11544951 frs-core:Non-currentFinancialInstruments 6 2022-06-30 11544951 7 2021-07-01 2022-06-30 11544951 frs-core:CurrentFinancialInstruments 7 2022-06-30 11544951 frs-core:Non-currentFinancialInstruments 7 2022-06-30 11544951 8 2021-07-01 2022-06-30 11544951 frs-core:CurrentFinancialInstruments 8 2022-06-30 11544951 frs-core:Non-currentFinancialInstruments 8 2022-06-30 11544951 9 2021-07-01 2022-06-30 11544951 frs-core:CurrentFinancialInstruments 9 2022-06-30 11544951 frs-core:Non-currentFinancialInstruments 9 2022-06-30 11544951 10 2021-07-01 2022-06-30 11544951 frs-core:CurrentFinancialInstruments 10 2022-06-30 11544951 frs-core:Non-currentFinancialInstruments 10 2022-06-30 11544951 11 2021-07-01 2022-06-30 11544951 frs-core:CurrentFinancialInstruments 11 2022-06-30 11544951 frs-core:Non-currentFinancialInstruments 11 2022-06-30 11544951 12 2021-07-01 2022-06-30 11544951 frs-core:CurrentFinancialInstruments 12 2022-06-30 11544951 frs-core:Non-currentFinancialInstruments 12 2022-06-30 11544951 13 2021-07-01 2022-06-30 11544951 frs-core:CurrentFinancialInstruments 13 2022-06-30 11544951 frs-core:Non-currentFinancialInstruments 13 2022-06-30 11544951 14 2021-07-01 2022-06-30 11544951 frs-core:CurrentFinancialInstruments 14 2022-06-30 11544951 frs-core:Non-currentFinancialInstruments 14 2022-06-30 11544951 15 2021-07-01 2022-06-30 11544951 frs-core:CurrentFinancialInstruments 15 2022-06-30 11544951 frs-core:Non-currentFinancialInstruments 15 2022-06-30 11544951 16 2021-07-01 2022-06-30 11544951 frs-core:CurrentFinancialInstruments 16 2022-06-30 11544951 frs-core:Non-currentFinancialInstruments 16 2022-06-30 11544951 17 2021-07-01 2022-06-30 11544951 frs-core:CurrentFinancialInstruments 17 2022-06-30 11544951 frs-core:Non-currentFinancialInstruments 17 2022-06-30 11544951 18 2021-07-01 2022-06-30 11544951 frs-core:CurrentFinancialInstruments 18 2022-06-30 11544951 frs-core:Non-currentFinancialInstruments 18 2022-06-30 11544951 19 2021-07-01 2022-06-30 11544951 frs-core:CurrentFinancialInstruments 19 2022-06-30 11544951 frs-core:Non-currentFinancialInstruments 19 2022-06-30 11544951 20 2021-07-01 2022-06-30 11544951 frs-core:CurrentFinancialInstruments 20 2022-06-30 11544951 frs-core:Non-currentFinancialInstruments 20 2022-06-30 11544951 dpl-frs:Item1 2021-07-01 2022-06-30 11544951 dpl-frs:Item1 2021-06-30 11544951 dpl-frs:Item1 2022-06-30 11544951 dpl-frs:CostSales dpl-frs:Item1 2021-07-01 2022-06-30 11544951 dpl-frs:CostSales dpl-frs:Item1 2021-06-30 11544951 dpl-frs:CostSales dpl-frs:Item1 2022-06-30 11544951 dpl-frs:DistributionCosts dpl-frs:Item1 2021-07-01 2022-06-30 11544951 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-07-01 2022-06-30 11544951 dpl-frs:Item2 2021-07-01 2022-06-30 11544951 dpl-frs:Item2 2021-06-30 11544951 dpl-frs:Item2 2022-06-30 11544951 dpl-frs:CostSales dpl-frs:Item2 2021-07-01 2022-06-30 11544951 dpl-frs:CostSales dpl-frs:Item2 2021-06-30 11544951 dpl-frs:CostSales dpl-frs:Item2 2022-06-30 11544951 dpl-frs:DistributionCosts dpl-frs:Item2 2021-07-01 2022-06-30 11544951 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-07-01 2022-06-30 11544951 dpl-frs:Item3 2021-07-01 2022-06-30 11544951 dpl-frs:Item3 2021-06-30 11544951 dpl-frs:Item3 2022-06-30 11544951 dpl-frs:CostSales dpl-frs:Item3 2021-07-01 2022-06-30 11544951 dpl-frs:CostSales dpl-frs:Item3 2021-06-30 11544951 dpl-frs:CostSales dpl-frs:Item3 2022-06-30 11544951 dpl-frs:DistributionCosts dpl-frs:Item3 2021-07-01 2022-06-30 11544951 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-07-01 2022-06-30 11544951 dpl-frs:Item4 2021-07-01 2022-06-30 11544951 dpl-frs:Item4 2021-06-30 11544951 dpl-frs:Item4 2022-06-30 11544951 dpl-frs:CostSales dpl-frs:Item4 2021-07-01 2022-06-30 11544951 dpl-frs:CostSales dpl-frs:Item4 2021-06-30 11544951 dpl-frs:CostSales dpl-frs:Item4 2022-06-30 11544951 dpl-frs:DistributionCosts dpl-frs:Item4 2021-07-01 2022-06-30 11544951 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-07-01 2022-06-30 11544951 dpl-frs:Item5 2021-07-01 2022-06-30 11544951 dpl-frs:Item5 2021-06-30 11544951 dpl-frs:Item5 2022-06-30 11544951 dpl-frs:CostSales dpl-frs:Item5 2021-07-01 2022-06-30 11544951 dpl-frs:CostSales dpl-frs:Item5 2021-06-30 11544951 dpl-frs:CostSales dpl-frs:Item5 2022-06-30 11544951 dpl-frs:DistributionCosts dpl-frs:Item5 2021-07-01 2022-06-30 11544951 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-07-01 2022-06-30 11544951 dpl-frs:Item6 2021-07-01 2022-06-30 11544951 dpl-frs:Item6 2021-06-30 11544951 dpl-frs:Item6 2022-06-30 11544951 dpl-frs:CostSales dpl-frs:Item6 2021-07-01 2022-06-30 11544951 dpl-frs:CostSales dpl-frs:Item6 2021-06-30 11544951 dpl-frs:CostSales dpl-frs:Item6 2022-06-30 11544951 dpl-frs:DistributionCosts dpl-frs:Item6 2021-07-01 2022-06-30 11544951 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-07-01 2022-06-30 11544951 dpl-frs:Item7 2021-07-01 2022-06-30 11544951 dpl-frs:Item7 2021-06-30 11544951 dpl-frs:Item7 2022-06-30 11544951 dpl-frs:CostSales dpl-frs:Item7 2021-07-01 2022-06-30 11544951 dpl-frs:CostSales dpl-frs:Item7 2021-06-30 11544951 dpl-frs:CostSales dpl-frs:Item7 2022-06-30 11544951 dpl-frs:DistributionCosts dpl-frs:Item7 2021-07-01 2022-06-30 11544951 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-07-01 2022-06-30 11544951 dpl-frs:Item8 2021-07-01 2022-06-30 11544951 dpl-frs:Item8 2021-06-30 11544951 dpl-frs:Item8 2022-06-30 11544951 dpl-frs:CostSales dpl-frs:Item8 2021-07-01 2022-06-30 11544951 dpl-frs:CostSales dpl-frs:Item8 2021-06-30 11544951 dpl-frs:CostSales dpl-frs:Item8 2022-06-30 11544951 dpl-frs:DistributionCosts dpl-frs:Item8 2021-07-01 2022-06-30 11544951 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-07-01 2022-06-30 11544951 dpl-frs:Item9 2021-07-01 2022-06-30 11544951 dpl-frs:Item9 2021-06-30 11544951 dpl-frs:Item9 2022-06-30 11544951 dpl-frs:CostSales dpl-frs:Item9 2021-07-01 2022-06-30 11544951 dpl-frs:CostSales dpl-frs:Item9 2021-06-30 11544951 dpl-frs:CostSales dpl-frs:Item9 2022-06-30 11544951 dpl-frs:DistributionCosts dpl-frs:Item9 2021-07-01 2022-06-30 11544951 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-07-01 2022-06-30 11544951 dpl-frs:Item10 2021-07-01 2022-06-30 11544951 dpl-frs:Item10 2021-06-30 11544951 dpl-frs:Item10 2022-06-30 11544951 dpl-frs:CostSales dpl-frs:Item10 2021-07-01 2022-06-30 11544951 dpl-frs:CostSales dpl-frs:Item10 2021-06-30 11544951 dpl-frs:CostSales dpl-frs:Item10 2022-06-30 11544951 dpl-frs:DistributionCosts dpl-frs:Item10 2021-07-01 2022-06-30 11544951 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-07-01 2022-06-30 11544951 dpl-frs:Item11 2021-07-01 2022-06-30 11544951 dpl-frs:Item11 2021-06-30 11544951 dpl-frs:Item11 2022-06-30 11544951 dpl-frs:CostSales dpl-frs:Item11 2021-07-01 2022-06-30 11544951 dpl-frs:CostSales dpl-frs:Item11 2021-06-30 11544951 dpl-frs:CostSales dpl-frs:Item11 2022-06-30 11544951 dpl-frs:DistributionCosts dpl-frs:Item11 2021-07-01 2022-06-30 11544951 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-07-01 2022-06-30 11544951 dpl-frs:Item12 2021-07-01 2022-06-30 11544951 dpl-frs:Item12 2021-06-30 11544951 dpl-frs:Item12 2022-06-30 11544951 dpl-frs:CostSales dpl-frs:Item12 2021-07-01 2022-06-30 11544951 dpl-frs:CostSales dpl-frs:Item12 2021-06-30 11544951 dpl-frs:CostSales dpl-frs:Item12 2022-06-30 11544951 dpl-frs:DistributionCosts dpl-frs:Item12 2021-07-01 2022-06-30 11544951 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-07-01 2022-06-30 11544951 1 2021-07-01 2022-06-30 11544951 frs-countries:EnglandWales 2021-07-01 2022-06-30
Registered number: 11544951
Stapleford Farm Limited
Unaudited Financial Statements
For The Year Ended 30 June 2023
SLM Accountants & Tax Advisors
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 11544951
2023 2022
Notes £ £ £ £
CURRENT ASSETS
Stocks 4 3,803,174 1,903,711
Debtors 5 116,833 246,000
Cash at bank and in hand - 203,447
3,920,007 2,353,158
Creditors: Amounts Falling Due Within One Year 6 (1,349,149 ) (843,416 )
NET CURRENT ASSETS (LIABILITIES) 2,570,858 1,509,742
TOTAL ASSETS LESS CURRENT LIABILITIES 2,570,858 1,509,742
Creditors: Amounts Falling Due After More Than One Year 7 (2,755,591 ) (1,678,790 )
NET LIABILITIES (184,733 ) (169,048 )
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account (184,734 ) (169,049 )
SHAREHOLDERS' FUNDS (184,733) (169,048)
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 Mark Blackhall
Director
21/10/2023
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Stapleford Farm Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11544951 . The registered office is 55 Rectory Grove,, Leigh-On-Sea,, Essex,, England,, SS9 2HA.
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. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 2)
2 2
4. Stocks
2023 2022
£ £
Stock 3,803,174 1,903,711
3,803,174 1,903,711
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors - 203,765
Other debtors 24,605 24,605
VAT 92,228 17,630
116,833 246,000
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 67,772 1,830
Bank loans and overdrafts 47,669 8,799
Other taxes and social security 22,609 9,988
Director's loan account 1,211,099 822,799
1,349,149 843,416
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 2,755,591 1,678,790
2,755,591 1,678,790
Page 3
Page 4
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1 1
Page 4