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 SC106767 Mr Jonathan Feigenbaum iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC106767 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-06-30 SC106767 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-06-30 SC106767 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-06-30 SC106767 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-06-30 SC106767 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-07-01 2023-06-30 SC106767 frs-core:AllSubsidiaries 2022-07-01 2023-06-30 SC106767 frs-core:KeyManagementPersonnel 2022-07-01 2023-06-30 SC106767 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-07-01 2023-06-30 SC106767 frs-core:OtherRelatedParties 2022-07-01 2023-06-30 SC106767 2022-06-30 SC106767 2023-06-30 SC106767 2022-07-01 2023-06-30 SC106767 frs-core:CurrentFinancialInstruments 2023-06-30 SC106767 frs-core:CurrentFinancialInstruments 2022-07-01 2023-06-30 SC106767 frs-core:Non-currentFinancialInstruments 2023-06-30 SC106767 frs-core:Non-currentFinancialInstruments 2022-07-01 2023-06-30 SC106767 frs-core:CurrentFinancialInstruments 2022-07-01 2023-06-30 SC106767 frs-core:CurrentFinancialInstruments 2023-06-30 SC106767 frs-core:AfterOneYear 2022-07-01 2023-06-30 SC106767 frs-core:BetweenOneFiveYears 2022-07-01 2023-06-30 SC106767 frs-core:BetweenOneFiveYears 2023-06-30 SC106767 frs-core:ComputerEquipment 2023-06-30 SC106767 frs-core:ComputerEquipment 2022-07-01 2023-06-30 SC106767 frs-core:ComputerEquipment 2022-06-30 SC106767 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-06-30 SC106767 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-07-01 2023-06-30 SC106767 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-06-30 SC106767 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-06-30 SC106767 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-07-01 2023-06-30 SC106767 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-06-30 SC106767 frs-core:FurnitureFittings 2023-06-30 SC106767 frs-core:FurnitureFittings 2022-07-01 2023-06-30 SC106767 frs-core:FurnitureFittings 2022-06-30 SC106767 frs-core:NetGoodwill 2023-06-30 SC106767 frs-core:NetGoodwill 2022-07-01 2023-06-30 SC106767 frs-core:NetGoodwill 2022-06-30 SC106767 frs-core:InvestmentPropertyIncludedWithinPPE 2023-06-30 SC106767 frs-core:InvestmentPropertyIncludedWithinPPE 2022-07-01 2023-06-30 SC106767 frs-core:InvestmentPropertyIncludedWithinPPE 2022-06-30 SC106767 frs-core:LandBuildings 2023-06-30 SC106767 frs-core:LandBuildings 2022-07-01 2023-06-30 SC106767 frs-core:LandBuildings 2022-06-30 SC106767 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-06-30 SC106767 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-07-01 2023-06-30 SC106767 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-06-30 SC106767 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-06-30 SC106767 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-07-01 2023-06-30 SC106767 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-06-30 SC106767 frs-core:MoreThanFiveYears 2022-07-01 2023-06-30 SC106767 frs-core:MoreThanFiveYears 2023-06-30 SC106767 frs-core:MotorVehicles 2023-06-30 SC106767 frs-core:MotorVehicles 2022-07-01 2023-06-30 SC106767 frs-core:MotorVehicles 2022-06-30 SC106767 frs-core:OtherResidualIntangibleAssets 2023-06-30 SC106767 frs-core:OtherResidualIntangibleAssets 2022-07-01 2023-06-30 SC106767 frs-core:OtherResidualIntangibleAssets 2022-06-30 SC106767 frs-core:PlantMachinery 2023-06-30 SC106767 frs-core:PlantMachinery 2022-07-01 2023-06-30 SC106767 frs-core:PlantMachinery 2022-06-30 SC106767 frs-core:Secured 2023-06-30 SC106767 frs-core:Unsecured 2023-06-30 SC106767 frs-core:WithinOneYear 2022-07-01 2023-06-30 SC106767 frs-core:WithinOneYear 2023-06-30 SC106767 frs-core:CapitalRedemptionReserve 2022-07-01 2023-06-30 SC106767 frs-core:CapitalRedemptionReserve 2022-06-30 SC106767 frs-core:CapitalRedemptionReserve 2023-06-30 SC106767 frs-core:OtherReservesSubtotal 2022-07-01 2023-06-30 SC106767 frs-core:OtherReservesSubtotal 2022-06-30 SC106767 frs-core:OtherReservesSubtotal 2023-06-30 SC106767 frs-core:RevaluationReserve 2022-07-01 2023-06-30 SC106767 frs-core:RevaluationReserve 2022-06-30 SC106767 frs-core:RevaluationReserve 2023-06-30 SC106767 frs-core:SharePremium 2022-07-01 2023-06-30 SC106767 frs-core:SharePremium 2022-06-30 SC106767 frs-core:SharePremium 2023-06-30 SC106767 frs-core:ShareCapital 2022-07-01 2023-06-30 SC106767 frs-core:ShareCapital 2022-06-30 SC106767 frs-core:ShareCapital 2023-06-30 SC106767 frs-core:RetainedEarningsAccumulatedLosses 2022-07-01 2023-06-30 SC106767 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-06-30 SC106767 frs-core:RetainedEarningsAccumulatedLosses 2023-06-30 SC106767 frs-core:RetainedEarningsAccumulatedLosses 2022-06-30 SC106767 frs-core:RetainedEarningsAccumulatedLosses 2023-06-30 SC106767 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-06-30 SC106767 frs-countries:UnitedKingdom 2022-07-01 2023-06-30 SC106767 frs-countries:Europe 2022-07-01 2023-06-30 SC106767 frs-countries:NorthAmerica 2022-07-01 2023-06-30 SC106767 frs-countries:SouthAmerica 2022-07-01 2023-06-30 SC106767 frs-countries:Asia 2022-07-01 2023-06-30 SC106767 frs-countries:RestWorldOutsideUK 2022-07-01 2023-06-30 SC106767 frs-bus:HighestPaidDirector 2022-07-01 2023-06-30 SC106767 frs-bus:PrivateLimitedCompanyLtd 2022-07-01 2023-06-30 SC106767 frs-bus:CompanyLimitedByGuarantee 2022-07-01 2023-06-30 SC106767 frs-bus:LimitedLiabilityPartnershipLLP 2022-07-01 2023-06-30 SC106767 frs-bus:LimitedLiabilityPartnershipsSORP 2022-07-01 2023-06-30 SC106767 frs-bus:FullAccounts 2022-07-01 2023-06-30 SC106767 frs-bus:FilletedAccounts 2022-07-01 2023-06-30 SC106767 frs-bus:AbridgedAccounts 2022-07-01 2023-06-30 SC106767 frs-bus:FRS102 2022-07-01 2023-06-30 SC106767 frs-bus:MediumEntities 2022-07-01 2023-06-30 SC106767 frs-bus:SmallEntities 2022-07-01 2023-06-30 SC106767 frs-bus:EntityHasNeverTraded 2022-07-01 2023-06-30 SC106767 frs-bus:EntityNoLongerTradingButTradedInPast 2022-07-01 2023-06-30 SC106767 frs-bus:Audited 2022-07-01 2023-06-30 SC106767 frs-bus:AuditExempt-NoAccountantsReport 2022-07-01 2023-06-30 SC106767 frs-bus:AuditExemptWithAccountantsReport 2022-07-01 2023-06-30 SC106767 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-07-01 2023-06-30 SC106767 frs-bus:LargeCompaniesRegimeForAccounts 2022-07-01 2023-06-30 SC106767 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-07-01 2023-06-30 SC106767 frs-bus:SmallCompaniesRegimeForAccounts 2022-07-01 2023-06-30 SC106767 frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-07-01 2023-06-30 SC106767 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-07-01 2023-06-30 SC106767 frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-07-01 2023-06-30 SC106767 frs-bus:OrdinaryShareClass1 2022-07-01 2023-06-30 SC106767 frs-bus:OrdinaryShareClass1 2022-06-30 SC106767 frs-bus:OrdinaryShareClass1 2023-06-30 SC106767 frs-bus:OrdinaryShareClass2 2022-07-01 2023-06-30 SC106767 frs-bus:OrdinaryShareClass2 2022-06-30 SC106767 frs-bus:OrdinaryShareClass2 2023-06-30 SC106767 frs-bus:OrdinaryShareClass3 2022-07-01 2023-06-30 SC106767 frs-bus:OrdinaryShareClass3 2022-06-30 SC106767 frs-bus:OrdinaryShareClass3 2023-06-30 SC106767 frs-bus:OrdinaryShareClass4 2022-07-01 2023-06-30 SC106767 frs-bus:OrdinaryShareClass4 2022-06-30 SC106767 frs-bus:OrdinaryShareClass4 2023-06-30 SC106767 frs-bus:OrdinaryShareClass5 2022-07-01 2023-06-30 SC106767 frs-bus:OrdinaryShareClass5 2022-06-30 SC106767 frs-bus:OrdinaryShareClass5 2023-06-30 SC106767 frs-bus:PreferenceShareClass1 2022-07-01 2023-06-30 SC106767 frs-bus:PreferenceShareClass1 2022-06-30 SC106767 frs-bus:PreferenceShareClass1 2023-06-30 SC106767 frs-bus:PreferenceShareClass2 2022-07-01 2023-06-30 SC106767 frs-bus:PreferenceShareClass2 2022-06-30 SC106767 frs-bus:PreferenceShareClass2 2023-06-30 SC106767 frs-bus:PreferenceShareClass3 2022-07-01 2023-06-30 SC106767 frs-bus:PreferenceShareClass3 2022-06-30 SC106767 frs-bus:PreferenceShareClass3 2023-06-30 SC106767 frs-bus:PreferenceShareClass4 2022-07-01 2023-06-30 SC106767 frs-bus:PreferenceShareClass4 2022-06-30 SC106767 frs-bus:PreferenceShareClass4 2023-06-30 SC106767 frs-bus:PreferenceShareClass5 2022-07-01 2023-06-30 SC106767 frs-bus:PreferenceShareClass5 2022-06-30 SC106767 frs-bus:PreferenceShareClass5 2023-06-30 SC106767 1 2022-07-01 2023-06-30 SC106767 1 2023-06-30 SC106767 1 2022-07-01 2023-06-30 SC106767 frs-core:LeasedAssets 2022-07-01 2023-06-30 SC106767 frs-core:OwnedAssets 2022-07-01 2023-06-30 SC106767 frs-core:CurrencyRisk 2022-07-01 2023-06-30 SC106767 frs-core:MarketRisk 2022-07-01 2023-06-30 SC106767 frs-core:InterestRateRisk 2022-07-01 2023-06-30 SC106767 frs-core:DeferredTaxation 2022-07-01 2023-06-30 SC106767 frs-core:DeferredTaxation 2022-06-30 SC106767 frs-core:DeferredTaxation 2023-06-30 SC106767 frs-core:OtherProvisionsContingentLiabilities 2022-07-01 2023-06-30 SC106767 frs-core:OtherProvisionsContingentLiabilities 2022-06-30 SC106767 frs-core:OtherProvisionsContingentLiabilities 2023-06-30 SC106767 frs-core:ProvisionsDeferredTax 2023-06-30 SC106767 frs-core:OtherDeferredTax 2023-06-30 SC106767 frs-core:AcceleratedTaxDepreciationDeferredTax 2023-06-30 SC106767 frs-core:TaxLossesCarry-forwardsDeferredTax 2023-06-30 SC106767 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-06-30 SC106767 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-07-01 2023-06-30 SC106767 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-06-30 SC106767 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-06-30 SC106767 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-07-01 2023-06-30 SC106767 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-06-30 SC106767 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-06-30 SC106767 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-07-01 2023-06-30 SC106767 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-06-30 SC106767 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-06-30 SC106767 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-06-30 SC106767 frs-core:RevaluationInvestmentPropertyDeferredTax 2023-06-30 SC106767 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-06-30 SC106767 frs-core:OtherPost-employmentBenefitsDeferredTax 2023-06-30 SC106767 frs-core:Share-basedPaymentsDeferredTax 2023-06-30 SC106767 frs-core:TaxCreditsDeferredTax 2023-06-30 SC106767 frs-core:CostValuation 2022-06-30 SC106767 frs-core:AdditionsToInvestments 2023-06-30 SC106767 frs-core:DisposalsRepaymentsInvestments 2023-06-30 SC106767 frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-06-30 SC106767 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-06-30 SC106767 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-06-30 SC106767 frs-core:OtherIncreaseDecreaseInInvestments 2023-06-30 SC106767 frs-core:CostValuation 2023-06-30 SC106767 frs-core:ProvisionsForImpairmentInvestments 2022-06-30 SC106767 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-06-30 SC106767 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-06-30 SC106767 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-06-30 SC106767 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-06-30 SC106767 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-06-30 SC106767 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-06-30 SC106767 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-06-30 SC106767 frs-core:ProvisionsForImpairmentInvestments 2023-06-30 SC106767 frs-core:ListedExchangeTraded 2023-06-30 SC106767 frs-core:ListedExchangeTraded 2022-06-30 SC106767 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-06-30 SC106767 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-06-30 SC106767 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-06-30 SC106767 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-06-30 SC106767 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-06-30 SC106767 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-06-30 SC106767 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-06-30 SC106767 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-06-30 SC106767 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 SC106767 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 SC106767 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 SC106767 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 SC106767 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 SC106767 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-06-30 SC106767 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 SC106767 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 SC106767 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 SC106767 frs-core:UnlistedNon-exchangeTraded 2023-06-30 SC106767 frs-core:UnlistedNon-exchangeTraded 2022-06-30 SC106767 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-06-30 SC106767 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 SC106767 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 SC106767 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 SC106767 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 SC106767 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 SC106767 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 SC106767 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-06-30 SC106767 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 SC106767 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 SC106767 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 SC106767 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 SC106767 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 SC106767 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-06-30 SC106767 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 SC106767 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 SC106767 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 SC106767 dpl-frs:CostSales 2022-07-01 2023-06-30 SC106767 dpl-frs:CostSales 2022-06-30 SC106767 dpl-frs:CostSales 2023-06-30 SC106767 dpl-frs:DistributionCosts 2022-07-01 2023-06-30 SC106767 dpl-frs:AdministrativeExpenses 2022-07-01 2023-06-30 SC106767 frs-bus:Director1 2022-07-01 2023-06-30 SC106767 frs-bus:Director1 2022-06-30 SC106767 frs-bus:Director1 2023-06-30 SC106767 1 2022-07-01 2023-06-30 SC106767 frs-core:CurrentFinancialInstruments 1 2023-06-30 SC106767 frs-core:Non-currentFinancialInstruments 1 2023-06-30 SC106767 2 2022-07-01 2023-06-30 SC106767 frs-core:CurrentFinancialInstruments 2 2023-06-30 SC106767 frs-core:Non-currentFinancialInstruments 2 2023-06-30 SC106767 3 2022-07-01 2023-06-30 SC106767 frs-core:CurrentFinancialInstruments 3 2023-06-30 SC106767 frs-core:Non-currentFinancialInstruments 3 2023-06-30 SC106767 4 2022-07-01 2023-06-30 SC106767 frs-core:CurrentFinancialInstruments 4 2023-06-30 SC106767 frs-core:Non-currentFinancialInstruments 4 2023-06-30 SC106767 5 2022-07-01 2023-06-30 SC106767 frs-core:CurrentFinancialInstruments 5 2023-06-30 SC106767 frs-core:Non-currentFinancialInstruments 5 2023-06-30 SC106767 6 2022-07-01 2023-06-30 SC106767 frs-core:CurrentFinancialInstruments 6 2023-06-30 SC106767 frs-core:Non-currentFinancialInstruments 6 2023-06-30 SC106767 7 2022-07-01 2023-06-30 SC106767 frs-core:CurrentFinancialInstruments 7 2023-06-30 SC106767 frs-core:Non-currentFinancialInstruments 7 2023-06-30 SC106767 8 2022-07-01 2023-06-30 SC106767 frs-core:CurrentFinancialInstruments 8 2023-06-30 SC106767 frs-core:Non-currentFinancialInstruments 8 2023-06-30 SC106767 9 2022-07-01 2023-06-30 SC106767 frs-core:CurrentFinancialInstruments 9 2023-06-30 SC106767 frs-core:Non-currentFinancialInstruments 9 2023-06-30 SC106767 10 2022-07-01 2023-06-30 SC106767 frs-core:CurrentFinancialInstruments 10 2023-06-30 SC106767 frs-core:Non-currentFinancialInstruments 10 2023-06-30 SC106767 11 2022-07-01 2023-06-30 SC106767 frs-core:CurrentFinancialInstruments 11 2023-06-30 SC106767 frs-core:Non-currentFinancialInstruments 11 2023-06-30 SC106767 12 2022-07-01 2023-06-30 SC106767 frs-core:CurrentFinancialInstruments 12 2023-06-30 SC106767 frs-core:Non-currentFinancialInstruments 12 2023-06-30 SC106767 13 2022-07-01 2023-06-30 SC106767 frs-core:CurrentFinancialInstruments 13 2023-06-30 SC106767 frs-core:Non-currentFinancialInstruments 13 2023-06-30 SC106767 14 2022-07-01 2023-06-30 SC106767 frs-core:CurrentFinancialInstruments 14 2023-06-30 SC106767 frs-core:Non-currentFinancialInstruments 14 2023-06-30 SC106767 15 2022-07-01 2023-06-30 SC106767 frs-core:CurrentFinancialInstruments 15 2023-06-30 SC106767 frs-core:Non-currentFinancialInstruments 15 2023-06-30 SC106767 16 2022-07-01 2023-06-30 SC106767 frs-core:CurrentFinancialInstruments 16 2023-06-30 SC106767 frs-core:Non-currentFinancialInstruments 16 2023-06-30 SC106767 17 2022-07-01 2023-06-30 SC106767 frs-core:CurrentFinancialInstruments 17 2023-06-30 SC106767 frs-core:Non-currentFinancialInstruments 17 2023-06-30 SC106767 18 2022-07-01 2023-06-30 SC106767 frs-core:CurrentFinancialInstruments 18 2023-06-30 SC106767 frs-core:Non-currentFinancialInstruments 18 2023-06-30 SC106767 19 2022-07-01 2023-06-30 SC106767 frs-core:CurrentFinancialInstruments 19 2023-06-30 SC106767 frs-core:Non-currentFinancialInstruments 19 2023-06-30 SC106767 20 2022-07-01 2023-06-30 SC106767 frs-core:CurrentFinancialInstruments 20 2023-06-30 SC106767 frs-core:Non-currentFinancialInstruments 20 2023-06-30 SC106767 dpl-frs:Item1 2022-07-01 2023-06-30 SC106767 dpl-frs:Item1 2022-06-30 SC106767 dpl-frs:Item1 2023-06-30 SC106767 dpl-frs:CostSales dpl-frs:Item1 2022-07-01 2023-06-30 SC106767 dpl-frs:CostSales dpl-frs:Item1 2022-06-30 SC106767 dpl-frs:CostSales dpl-frs:Item1 2023-06-30 SC106767 dpl-frs:DistributionCosts dpl-frs:Item1 2022-07-01 2023-06-30 SC106767 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-07-01 2023-06-30 SC106767 dpl-frs:Item2 2022-07-01 2023-06-30 SC106767 dpl-frs:Item2 2022-06-30 SC106767 dpl-frs:Item2 2023-06-30 SC106767 dpl-frs:CostSales dpl-frs:Item2 2022-07-01 2023-06-30 SC106767 dpl-frs:CostSales dpl-frs:Item2 2022-06-30 SC106767 dpl-frs:CostSales dpl-frs:Item2 2023-06-30 SC106767 dpl-frs:DistributionCosts dpl-frs:Item2 2022-07-01 2023-06-30 SC106767 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-07-01 2023-06-30 SC106767 dpl-frs:Item3 2022-07-01 2023-06-30 SC106767 dpl-frs:Item3 2022-06-30 SC106767 dpl-frs:Item3 2023-06-30 SC106767 dpl-frs:CostSales dpl-frs:Item3 2022-07-01 2023-06-30 SC106767 dpl-frs:CostSales dpl-frs:Item3 2022-06-30 SC106767 dpl-frs:CostSales dpl-frs:Item3 2023-06-30 SC106767 dpl-frs:DistributionCosts dpl-frs:Item3 2022-07-01 2023-06-30 SC106767 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-07-01 2023-06-30 SC106767 dpl-frs:Item4 2022-07-01 2023-06-30 SC106767 dpl-frs:Item4 2022-06-30 SC106767 dpl-frs:Item4 2023-06-30 SC106767 dpl-frs:CostSales dpl-frs:Item4 2022-07-01 2023-06-30 SC106767 dpl-frs:CostSales dpl-frs:Item4 2022-06-30 SC106767 dpl-frs:CostSales dpl-frs:Item4 2023-06-30 SC106767 dpl-frs:DistributionCosts dpl-frs:Item4 2022-07-01 2023-06-30 SC106767 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-07-01 2023-06-30 SC106767 dpl-frs:Item5 2022-07-01 2023-06-30 SC106767 dpl-frs:Item5 2022-06-30 SC106767 dpl-frs:Item5 2023-06-30 SC106767 dpl-frs:CostSales dpl-frs:Item5 2022-07-01 2023-06-30 SC106767 dpl-frs:CostSales dpl-frs:Item5 2022-06-30 SC106767 dpl-frs:CostSales dpl-frs:Item5 2023-06-30 SC106767 dpl-frs:DistributionCosts dpl-frs:Item5 2022-07-01 2023-06-30 SC106767 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-07-01 2023-06-30 SC106767 dpl-frs:Item6 2022-07-01 2023-06-30 SC106767 dpl-frs:Item6 2022-06-30 SC106767 dpl-frs:Item6 2023-06-30 SC106767 dpl-frs:CostSales dpl-frs:Item6 2022-07-01 2023-06-30 SC106767 dpl-frs:CostSales dpl-frs:Item6 2022-06-30 SC106767 dpl-frs:CostSales dpl-frs:Item6 2023-06-30 SC106767 dpl-frs:DistributionCosts dpl-frs:Item6 2022-07-01 2023-06-30 SC106767 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-07-01 2023-06-30 SC106767 dpl-frs:Item7 2022-07-01 2023-06-30 SC106767 dpl-frs:Item7 2022-06-30 SC106767 dpl-frs:Item7 2023-06-30 SC106767 dpl-frs:CostSales dpl-frs:Item7 2022-07-01 2023-06-30 SC106767 dpl-frs:CostSales dpl-frs:Item7 2022-06-30 SC106767 dpl-frs:CostSales dpl-frs:Item7 2023-06-30 SC106767 dpl-frs:DistributionCosts dpl-frs:Item7 2022-07-01 2023-06-30 SC106767 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-07-01 2023-06-30 SC106767 dpl-frs:Item8 2022-07-01 2023-06-30 SC106767 dpl-frs:Item8 2022-06-30 SC106767 dpl-frs:Item8 2023-06-30 SC106767 dpl-frs:CostSales dpl-frs:Item8 2022-07-01 2023-06-30 SC106767 dpl-frs:CostSales dpl-frs:Item8 2022-06-30 SC106767 dpl-frs:CostSales dpl-frs:Item8 2023-06-30 SC106767 dpl-frs:DistributionCosts dpl-frs:Item8 2022-07-01 2023-06-30 SC106767 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-07-01 2023-06-30 SC106767 dpl-frs:Item9 2022-07-01 2023-06-30 SC106767 dpl-frs:Item9 2022-06-30 SC106767 dpl-frs:Item9 2023-06-30 SC106767 dpl-frs:CostSales dpl-frs:Item9 2022-07-01 2023-06-30 SC106767 dpl-frs:CostSales dpl-frs:Item9 2022-06-30 SC106767 dpl-frs:CostSales dpl-frs:Item9 2023-06-30 SC106767 dpl-frs:DistributionCosts dpl-frs:Item9 2022-07-01 2023-06-30 SC106767 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-07-01 2023-06-30 SC106767 dpl-frs:Item10 2022-07-01 2023-06-30 SC106767 dpl-frs:Item10 2022-06-30 SC106767 dpl-frs:Item10 2023-06-30 SC106767 dpl-frs:CostSales dpl-frs:Item10 2022-07-01 2023-06-30 SC106767 dpl-frs:CostSales dpl-frs:Item10 2022-06-30 SC106767 dpl-frs:CostSales dpl-frs:Item10 2023-06-30 SC106767 dpl-frs:DistributionCosts dpl-frs:Item10 2022-07-01 2023-06-30 SC106767 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-07-01 2023-06-30 SC106767 dpl-frs:Item11 2022-07-01 2023-06-30 SC106767 dpl-frs:Item11 2022-06-30 SC106767 dpl-frs:Item11 2023-06-30 SC106767 dpl-frs:CostSales dpl-frs:Item11 2022-07-01 2023-06-30 SC106767 dpl-frs:CostSales dpl-frs:Item11 2022-06-30 SC106767 dpl-frs:CostSales dpl-frs:Item11 2023-06-30 SC106767 dpl-frs:DistributionCosts dpl-frs:Item11 2022-07-01 2023-06-30 SC106767 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-07-01 2023-06-30 SC106767 dpl-frs:Item12 2022-07-01 2023-06-30 SC106767 dpl-frs:Item12 2022-06-30 SC106767 dpl-frs:Item12 2023-06-30 SC106767 dpl-frs:CostSales dpl-frs:Item12 2022-07-01 2023-06-30 SC106767 dpl-frs:CostSales dpl-frs:Item12 2022-06-30 SC106767 dpl-frs:CostSales dpl-frs:Item12 2023-06-30 SC106767 dpl-frs:DistributionCosts dpl-frs:Item12 2022-07-01 2023-06-30 SC106767 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-07-01 2023-06-30 SC106767 1 2022-07-01 2023-06-30 SC106767 frs-countries:Scotland 2022-07-01 2023-06-30 SC106767 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-06-30 SC106767 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-06-30 SC106767 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-06-30 SC106767 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-06-30 SC106767 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-07-01 2022-06-30 SC106767 frs-core:AllSubsidiaries 2021-07-01 2022-06-30 SC106767 frs-core:KeyManagementPersonnel 2021-07-01 2022-06-30 SC106767 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-07-01 2022-06-30 SC106767 frs-core:OtherRelatedParties 2021-07-01 2022-06-30 SC106767 2021-06-30 SC106767 2022-06-30 SC106767 2021-07-01 2022-06-30 SC106767 frs-core:CurrentFinancialInstruments 2022-06-30 SC106767 frs-core:CurrentFinancialInstruments 2021-07-01 2022-06-30 SC106767 frs-core:Non-currentFinancialInstruments 2022-06-30 SC106767 frs-core:Non-currentFinancialInstruments 2021-07-01 2022-06-30 SC106767 frs-core:CurrentFinancialInstruments 2021-07-01 2022-06-30 SC106767 frs-core:CurrentFinancialInstruments 2022-06-30 SC106767 frs-core:AfterOneYear 2021-07-01 2022-06-30 SC106767 frs-core:BetweenOneFiveYears 2021-07-01 2022-06-30 SC106767 frs-core:BetweenOneFiveYears 2022-06-30 SC106767 frs-core:ComputerEquipment 2022-06-30 SC106767 frs-core:ComputerEquipment 2021-07-01 2022-06-30 SC106767 frs-core:ComputerEquipment 2021-06-30 SC106767 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-06-30 SC106767 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-07-01 2022-06-30 SC106767 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-06-30 SC106767 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-06-30 SC106767 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-07-01 2022-06-30 SC106767 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-06-30 SC106767 frs-core:FurnitureFittings 2022-06-30 SC106767 frs-core:FurnitureFittings 2021-07-01 2022-06-30 SC106767 frs-core:FurnitureFittings 2021-06-30 SC106767 frs-core:NetGoodwill 2022-06-30 SC106767 frs-core:NetGoodwill 2021-07-01 2022-06-30 SC106767 frs-core:NetGoodwill 2021-06-30 SC106767 frs-core:InvestmentPropertyIncludedWithinPPE 2022-06-30 SC106767 frs-core:InvestmentPropertyIncludedWithinPPE 2021-07-01 2022-06-30 SC106767 frs-core:InvestmentPropertyIncludedWithinPPE 2021-06-30 SC106767 frs-core:LandBuildings 2022-06-30 SC106767 frs-core:LandBuildings 2021-07-01 2022-06-30 SC106767 frs-core:LandBuildings 2021-06-30 SC106767 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-06-30 SC106767 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-07-01 2022-06-30 SC106767 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-06-30 SC106767 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-06-30 SC106767 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-07-01 2022-06-30 SC106767 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-06-30 SC106767 frs-core:MoreThanFiveYears 2021-07-01 2022-06-30 SC106767 frs-core:MoreThanFiveYears 2022-06-30 SC106767 frs-core:MotorVehicles 2022-06-30 SC106767 frs-core:MotorVehicles 2021-07-01 2022-06-30 SC106767 frs-core:MotorVehicles 2021-06-30 SC106767 frs-core:OtherResidualIntangibleAssets 2022-06-30 SC106767 frs-core:OtherResidualIntangibleAssets 2021-07-01 2022-06-30 SC106767 frs-core:OtherResidualIntangibleAssets 2021-06-30 SC106767 frs-core:PlantMachinery 2022-06-30 SC106767 frs-core:PlantMachinery 2021-07-01 2022-06-30 SC106767 frs-core:PlantMachinery 2021-06-30 SC106767 frs-core:Secured 2022-06-30 SC106767 frs-core:Unsecured 2022-06-30 SC106767 frs-core:WithinOneYear 2021-07-01 2022-06-30 SC106767 frs-core:WithinOneYear 2022-06-30 SC106767 frs-core:CapitalRedemptionReserve 2021-07-01 2022-06-30 SC106767 frs-core:CapitalRedemptionReserve 2021-06-30 SC106767 frs-core:CapitalRedemptionReserve 2022-06-30 SC106767 frs-core:OtherReservesSubtotal 2021-07-01 2022-06-30 SC106767 frs-core:OtherReservesSubtotal 2021-06-30 SC106767 frs-core:OtherReservesSubtotal 2022-06-30 SC106767 frs-core:RevaluationReserve 2021-07-01 2022-06-30 SC106767 frs-core:RevaluationReserve 2021-06-30 SC106767 frs-core:RevaluationReserve 2022-06-30 SC106767 frs-core:SharePremium 2021-07-01 2022-06-30 SC106767 frs-core:SharePremium 2021-06-30 SC106767 frs-core:SharePremium 2022-06-30 SC106767 frs-core:ShareCapital 2021-07-01 2022-06-30 SC106767 frs-core:ShareCapital 2021-06-30 SC106767 frs-core:ShareCapital 2022-06-30 SC106767 frs-core:RetainedEarningsAccumulatedLosses 2021-07-01 2022-06-30 SC106767 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-06-30 SC106767 frs-core:RetainedEarningsAccumulatedLosses 2022-06-30 SC106767 frs-core:RetainedEarningsAccumulatedLosses 2021-06-30 SC106767 frs-core:RetainedEarningsAccumulatedLosses 2022-06-30 SC106767 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-06-30 SC106767 frs-countries:UnitedKingdom 2021-07-01 2022-06-30 SC106767 frs-countries:Europe 2021-07-01 2022-06-30 SC106767 frs-countries:NorthAmerica 2021-07-01 2022-06-30 SC106767 frs-countries:SouthAmerica 2021-07-01 2022-06-30 SC106767 frs-countries:Asia 2021-07-01 2022-06-30 SC106767 frs-countries:RestWorldOutsideUK 2021-07-01 2022-06-30 SC106767 frs-bus:HighestPaidDirector 2021-07-01 2022-06-30 SC106767 frs-bus:PrivateLimitedCompanyLtd 2021-07-01 2022-06-30 SC106767 frs-bus:CompanyLimitedByGuarantee 2021-07-01 2022-06-30 SC106767 frs-bus:LimitedLiabilityPartnershipLLP 2021-07-01 2022-06-30 SC106767 frs-bus:LimitedLiabilityPartnershipsSORP 2021-07-01 2022-06-30 SC106767 frs-bus:FullAccounts 2021-07-01 2022-06-30 SC106767 frs-bus:FilletedAccounts 2021-07-01 2022-06-30 SC106767 frs-bus:AbridgedAccounts 2021-07-01 2022-06-30 SC106767 frs-bus:FRS102 2021-07-01 2022-06-30 SC106767 frs-bus:MediumEntities 2021-07-01 2022-06-30 SC106767 frs-bus:SmallEntities 2021-07-01 2022-06-30 SC106767 frs-bus:EntityHasNeverTraded 2021-07-01 2022-06-30 SC106767 frs-bus:EntityNoLongerTradingButTradedInPast 2021-07-01 2022-06-30 SC106767 frs-bus:Audited 2021-07-01 2022-06-30 SC106767 frs-bus:AuditExempt-NoAccountantsReport 2021-07-01 2022-06-30 SC106767 frs-bus:AuditExemptWithAccountantsReport 2021-07-01 2022-06-30 SC106767 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-07-01 2022-06-30 SC106767 frs-bus:LargeCompaniesRegimeForAccounts 2021-07-01 2022-06-30 SC106767 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-07-01 2022-06-30 SC106767 frs-bus:SmallCompaniesRegimeForAccounts 2021-07-01 2022-06-30 SC106767 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-07-01 2022-06-30 SC106767 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-07-01 2022-06-30 SC106767 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-07-01 2022-06-30 SC106767 frs-bus:OrdinaryShareClass1 2021-07-01 2022-06-30 SC106767 frs-bus:OrdinaryShareClass1 2021-06-30 SC106767 frs-bus:OrdinaryShareClass1 2022-06-30 SC106767 frs-bus:OrdinaryShareClass2 2021-07-01 2022-06-30 SC106767 frs-bus:OrdinaryShareClass2 2021-06-30 SC106767 frs-bus:OrdinaryShareClass2 2022-06-30 SC106767 frs-bus:OrdinaryShareClass3 2021-07-01 2022-06-30 SC106767 frs-bus:OrdinaryShareClass3 2021-06-30 SC106767 frs-bus:OrdinaryShareClass3 2022-06-30 SC106767 frs-bus:OrdinaryShareClass4 2021-07-01 2022-06-30 SC106767 frs-bus:OrdinaryShareClass4 2021-06-30 SC106767 frs-bus:OrdinaryShareClass4 2022-06-30 SC106767 frs-bus:OrdinaryShareClass5 2021-07-01 2022-06-30 SC106767 frs-bus:OrdinaryShareClass5 2021-06-30 SC106767 frs-bus:OrdinaryShareClass5 2022-06-30 SC106767 frs-bus:PreferenceShareClass1 2021-07-01 2022-06-30 SC106767 frs-bus:PreferenceShareClass1 2021-06-30 SC106767 frs-bus:PreferenceShareClass1 2022-06-30 SC106767 frs-bus:PreferenceShareClass2 2021-07-01 2022-06-30 SC106767 frs-bus:PreferenceShareClass2 2021-06-30 SC106767 frs-bus:PreferenceShareClass2 2022-06-30 SC106767 frs-bus:PreferenceShareClass3 2021-07-01 2022-06-30 SC106767 frs-bus:PreferenceShareClass3 2021-06-30 SC106767 frs-bus:PreferenceShareClass3 2022-06-30 SC106767 frs-bus:PreferenceShareClass4 2021-07-01 2022-06-30 SC106767 frs-bus:PreferenceShareClass4 2021-06-30 SC106767 frs-bus:PreferenceShareClass4 2022-06-30 SC106767 frs-bus:PreferenceShareClass5 2021-07-01 2022-06-30 SC106767 frs-bus:PreferenceShareClass5 2021-06-30 SC106767 frs-bus:PreferenceShareClass5 2022-06-30 SC106767 1 2021-07-01 2022-06-30 SC106767 1 2022-06-30 SC106767 1 2021-07-01 2022-06-30 SC106767 frs-core:LeasedAssets 2021-07-01 2022-06-30 SC106767 frs-core:OwnedAssets 2021-07-01 2022-06-30 SC106767 frs-core:CurrencyRisk 2021-07-01 2022-06-30 SC106767 frs-core:MarketRisk 2021-07-01 2022-06-30 SC106767 frs-core:InterestRateRisk 2021-07-01 2022-06-30 SC106767 frs-core:DeferredTaxation 2021-07-01 2022-06-30 SC106767 frs-core:DeferredTaxation 2021-06-30 SC106767 frs-core:DeferredTaxation 2022-06-30 SC106767 frs-core:OtherProvisionsContingentLiabilities 2021-07-01 2022-06-30 SC106767 frs-core:OtherProvisionsContingentLiabilities 2021-06-30 SC106767 frs-core:OtherProvisionsContingentLiabilities 2022-06-30 SC106767 frs-core:ProvisionsDeferredTax 2022-06-30 SC106767 frs-core:OtherDeferredTax 2022-06-30 SC106767 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-06-30 SC106767 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-06-30 SC106767 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-06-30 SC106767 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-07-01 2022-06-30 SC106767 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-06-30 SC106767 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-06-30 SC106767 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-07-01 2022-06-30 SC106767 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-06-30 SC106767 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-06-30 SC106767 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-07-01 2022-06-30 SC106767 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-06-30 SC106767 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-06-30 SC106767 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-06-30 SC106767 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-06-30 SC106767 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-06-30 SC106767 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-06-30 SC106767 frs-core:Share-basedPaymentsDeferredTax 2022-06-30 SC106767 frs-core:TaxCreditsDeferredTax 2022-06-30 SC106767 frs-core:CostValuation 2021-06-30 SC106767 frs-core:AdditionsToInvestments 2022-06-30 SC106767 frs-core:DisposalsRepaymentsInvestments 2022-06-30 SC106767 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-06-30 SC106767 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-06-30 SC106767 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-06-30 SC106767 frs-core:OtherIncreaseDecreaseInInvestments 2022-06-30 SC106767 frs-core:CostValuation 2022-06-30 SC106767 frs-core:ProvisionsForImpairmentInvestments 2021-06-30 SC106767 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-06-30 SC106767 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-06-30 SC106767 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-06-30 SC106767 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-06-30 SC106767 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-06-30 SC106767 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-06-30 SC106767 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-06-30 SC106767 frs-core:ProvisionsForImpairmentInvestments 2022-06-30 SC106767 frs-core:ListedExchangeTraded 2022-06-30 SC106767 frs-core:ListedExchangeTraded 2021-06-30 SC106767 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-06-30 SC106767 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-06-30 SC106767 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-06-30 SC106767 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-06-30 SC106767 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-06-30 SC106767 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-06-30 SC106767 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-06-30 SC106767 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-06-30 SC106767 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-06-30 SC106767 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 SC106767 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 SC106767 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 SC106767 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 SC106767 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-06-30 SC106767 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 SC106767 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 SC106767 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 SC106767 frs-core:UnlistedNon-exchangeTraded 2022-06-30 SC106767 frs-core:UnlistedNon-exchangeTraded 2021-06-30 SC106767 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-06-30 SC106767 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 SC106767 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 SC106767 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 SC106767 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 SC106767 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 SC106767 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 SC106767 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-06-30 SC106767 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-06-30 SC106767 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 SC106767 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 SC106767 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 SC106767 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 SC106767 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-06-30 SC106767 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 SC106767 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 SC106767 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 SC106767 dpl-frs:CostSales 2021-07-01 2022-06-30 SC106767 dpl-frs:CostSales 2021-06-30 SC106767 dpl-frs:CostSales 2022-06-30 SC106767 dpl-frs:DistributionCosts 2021-07-01 2022-06-30 SC106767 dpl-frs:AdministrativeExpenses 2021-07-01 2022-06-30 SC106767 frs-bus:Director1 2021-07-01 2022-06-30 SC106767 frs-bus:Director1 2021-06-30 SC106767 frs-bus:Director1 2022-06-30 SC106767 1 2021-07-01 2022-06-30 SC106767 frs-core:CurrentFinancialInstruments 1 2022-06-30 SC106767 frs-core:Non-currentFinancialInstruments 1 2022-06-30 SC106767 2 2021-07-01 2022-06-30 SC106767 frs-core:CurrentFinancialInstruments 2 2022-06-30 SC106767 frs-core:Non-currentFinancialInstruments 2 2022-06-30 SC106767 3 2021-07-01 2022-06-30 SC106767 frs-core:CurrentFinancialInstruments 3 2022-06-30 SC106767 frs-core:Non-currentFinancialInstruments 3 2022-06-30 SC106767 4 2021-07-01 2022-06-30 SC106767 frs-core:CurrentFinancialInstruments 4 2022-06-30 SC106767 frs-core:Non-currentFinancialInstruments 4 2022-06-30 SC106767 5 2021-07-01 2022-06-30 SC106767 frs-core:CurrentFinancialInstruments 5 2022-06-30 SC106767 frs-core:Non-currentFinancialInstruments 5 2022-06-30 SC106767 6 2021-07-01 2022-06-30 SC106767 frs-core:CurrentFinancialInstruments 6 2022-06-30 SC106767 frs-core:Non-currentFinancialInstruments 6 2022-06-30 SC106767 7 2021-07-01 2022-06-30 SC106767 frs-core:CurrentFinancialInstruments 7 2022-06-30 SC106767 frs-core:Non-currentFinancialInstruments 7 2022-06-30 SC106767 8 2021-07-01 2022-06-30 SC106767 frs-core:CurrentFinancialInstruments 8 2022-06-30 SC106767 frs-core:Non-currentFinancialInstruments 8 2022-06-30 SC106767 9 2021-07-01 2022-06-30 SC106767 frs-core:CurrentFinancialInstruments 9 2022-06-30 SC106767 frs-core:Non-currentFinancialInstruments 9 2022-06-30 SC106767 10 2021-07-01 2022-06-30 SC106767 frs-core:CurrentFinancialInstruments 10 2022-06-30 SC106767 frs-core:Non-currentFinancialInstruments 10 2022-06-30 SC106767 11 2021-07-01 2022-06-30 SC106767 frs-core:CurrentFinancialInstruments 11 2022-06-30 SC106767 frs-core:Non-currentFinancialInstruments 11 2022-06-30 SC106767 12 2021-07-01 2022-06-30 SC106767 frs-core:CurrentFinancialInstruments 12 2022-06-30 SC106767 frs-core:Non-currentFinancialInstruments 12 2022-06-30 SC106767 13 2021-07-01 2022-06-30 SC106767 frs-core:CurrentFinancialInstruments 13 2022-06-30 SC106767 frs-core:Non-currentFinancialInstruments 13 2022-06-30 SC106767 14 2021-07-01 2022-06-30 SC106767 frs-core:CurrentFinancialInstruments 14 2022-06-30 SC106767 frs-core:Non-currentFinancialInstruments 14 2022-06-30 SC106767 15 2021-07-01 2022-06-30 SC106767 frs-core:CurrentFinancialInstruments 15 2022-06-30 SC106767 frs-core:Non-currentFinancialInstruments 15 2022-06-30 SC106767 16 2021-07-01 2022-06-30 SC106767 frs-core:CurrentFinancialInstruments 16 2022-06-30 SC106767 frs-core:Non-currentFinancialInstruments 16 2022-06-30 SC106767 17 2021-07-01 2022-06-30 SC106767 frs-core:CurrentFinancialInstruments 17 2022-06-30 SC106767 frs-core:Non-currentFinancialInstruments 17 2022-06-30 SC106767 18 2021-07-01 2022-06-30 SC106767 frs-core:CurrentFinancialInstruments 18 2022-06-30 SC106767 frs-core:Non-currentFinancialInstruments 18 2022-06-30 SC106767 19 2021-07-01 2022-06-30 SC106767 frs-core:CurrentFinancialInstruments 19 2022-06-30 SC106767 frs-core:Non-currentFinancialInstruments 19 2022-06-30 SC106767 20 2021-07-01 2022-06-30 SC106767 frs-core:CurrentFinancialInstruments 20 2022-06-30 SC106767 frs-core:Non-currentFinancialInstruments 20 2022-06-30 SC106767 dpl-frs:Item1 2021-07-01 2022-06-30 SC106767 dpl-frs:Item1 2021-06-30 SC106767 dpl-frs:Item1 2022-06-30 SC106767 dpl-frs:CostSales dpl-frs:Item1 2021-07-01 2022-06-30 SC106767 dpl-frs:CostSales dpl-frs:Item1 2021-06-30 SC106767 dpl-frs:CostSales dpl-frs:Item1 2022-06-30 SC106767 dpl-frs:DistributionCosts dpl-frs:Item1 2021-07-01 2022-06-30 SC106767 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-07-01 2022-06-30 SC106767 dpl-frs:Item2 2021-07-01 2022-06-30 SC106767 dpl-frs:Item2 2021-06-30 SC106767 dpl-frs:Item2 2022-06-30 SC106767 dpl-frs:CostSales dpl-frs:Item2 2021-07-01 2022-06-30 SC106767 dpl-frs:CostSales dpl-frs:Item2 2021-06-30 SC106767 dpl-frs:CostSales dpl-frs:Item2 2022-06-30 SC106767 dpl-frs:DistributionCosts dpl-frs:Item2 2021-07-01 2022-06-30 SC106767 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-07-01 2022-06-30 SC106767 dpl-frs:Item3 2021-07-01 2022-06-30 SC106767 dpl-frs:Item3 2021-06-30 SC106767 dpl-frs:Item3 2022-06-30 SC106767 dpl-frs:CostSales dpl-frs:Item3 2021-07-01 2022-06-30 SC106767 dpl-frs:CostSales dpl-frs:Item3 2021-06-30 SC106767 dpl-frs:CostSales dpl-frs:Item3 2022-06-30 SC106767 dpl-frs:DistributionCosts dpl-frs:Item3 2021-07-01 2022-06-30 SC106767 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-07-01 2022-06-30 SC106767 dpl-frs:Item4 2021-07-01 2022-06-30 SC106767 dpl-frs:Item4 2021-06-30 SC106767 dpl-frs:Item4 2022-06-30 SC106767 dpl-frs:CostSales dpl-frs:Item4 2021-07-01 2022-06-30 SC106767 dpl-frs:CostSales dpl-frs:Item4 2021-06-30 SC106767 dpl-frs:CostSales dpl-frs:Item4 2022-06-30 SC106767 dpl-frs:DistributionCosts dpl-frs:Item4 2021-07-01 2022-06-30 SC106767 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-07-01 2022-06-30 SC106767 dpl-frs:Item5 2021-07-01 2022-06-30 SC106767 dpl-frs:Item5 2021-06-30 SC106767 dpl-frs:Item5 2022-06-30 SC106767 dpl-frs:CostSales dpl-frs:Item5 2021-07-01 2022-06-30 SC106767 dpl-frs:CostSales dpl-frs:Item5 2021-06-30 SC106767 dpl-frs:CostSales dpl-frs:Item5 2022-06-30 SC106767 dpl-frs:DistributionCosts dpl-frs:Item5 2021-07-01 2022-06-30 SC106767 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-07-01 2022-06-30 SC106767 dpl-frs:Item6 2021-07-01 2022-06-30 SC106767 dpl-frs:Item6 2021-06-30 SC106767 dpl-frs:Item6 2022-06-30 SC106767 dpl-frs:CostSales dpl-frs:Item6 2021-07-01 2022-06-30 SC106767 dpl-frs:CostSales dpl-frs:Item6 2021-06-30 SC106767 dpl-frs:CostSales dpl-frs:Item6 2022-06-30 SC106767 dpl-frs:DistributionCosts dpl-frs:Item6 2021-07-01 2022-06-30 SC106767 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-07-01 2022-06-30 SC106767 dpl-frs:Item7 2021-07-01 2022-06-30 SC106767 dpl-frs:Item7 2021-06-30 SC106767 dpl-frs:Item7 2022-06-30 SC106767 dpl-frs:CostSales dpl-frs:Item7 2021-07-01 2022-06-30 SC106767 dpl-frs:CostSales dpl-frs:Item7 2021-06-30 SC106767 dpl-frs:CostSales dpl-frs:Item7 2022-06-30 SC106767 dpl-frs:DistributionCosts dpl-frs:Item7 2021-07-01 2022-06-30 SC106767 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-07-01 2022-06-30 SC106767 dpl-frs:Item8 2021-07-01 2022-06-30 SC106767 dpl-frs:Item8 2021-06-30 SC106767 dpl-frs:Item8 2022-06-30 SC106767 dpl-frs:CostSales dpl-frs:Item8 2021-07-01 2022-06-30 SC106767 dpl-frs:CostSales dpl-frs:Item8 2021-06-30 SC106767 dpl-frs:CostSales dpl-frs:Item8 2022-06-30 SC106767 dpl-frs:DistributionCosts dpl-frs:Item8 2021-07-01 2022-06-30 SC106767 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-07-01 2022-06-30 SC106767 dpl-frs:Item9 2021-07-01 2022-06-30 SC106767 dpl-frs:Item9 2021-06-30 SC106767 dpl-frs:Item9 2022-06-30 SC106767 dpl-frs:CostSales dpl-frs:Item9 2021-07-01 2022-06-30 SC106767 dpl-frs:CostSales dpl-frs:Item9 2021-06-30 SC106767 dpl-frs:CostSales dpl-frs:Item9 2022-06-30 SC106767 dpl-frs:DistributionCosts dpl-frs:Item9 2021-07-01 2022-06-30 SC106767 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-07-01 2022-06-30 SC106767 dpl-frs:Item10 2021-07-01 2022-06-30 SC106767 dpl-frs:Item10 2021-06-30 SC106767 dpl-frs:Item10 2022-06-30 SC106767 dpl-frs:CostSales dpl-frs:Item10 2021-07-01 2022-06-30 SC106767 dpl-frs:CostSales dpl-frs:Item10 2021-06-30 SC106767 dpl-frs:CostSales dpl-frs:Item10 2022-06-30 SC106767 dpl-frs:DistributionCosts dpl-frs:Item10 2021-07-01 2022-06-30 SC106767 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-07-01 2022-06-30 SC106767 dpl-frs:Item11 2021-07-01 2022-06-30 SC106767 dpl-frs:Item11 2021-06-30 SC106767 dpl-frs:Item11 2022-06-30 SC106767 dpl-frs:CostSales dpl-frs:Item11 2021-07-01 2022-06-30 SC106767 dpl-frs:CostSales dpl-frs:Item11 2021-06-30 SC106767 dpl-frs:CostSales dpl-frs:Item11 2022-06-30 SC106767 dpl-frs:DistributionCosts dpl-frs:Item11 2021-07-01 2022-06-30 SC106767 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-07-01 2022-06-30 SC106767 dpl-frs:Item12 2021-07-01 2022-06-30 SC106767 dpl-frs:Item12 2021-06-30 SC106767 dpl-frs:Item12 2022-06-30 SC106767 dpl-frs:CostSales dpl-frs:Item12 2021-07-01 2022-06-30 SC106767 dpl-frs:CostSales dpl-frs:Item12 2021-06-30 SC106767 dpl-frs:CostSales dpl-frs:Item12 2022-06-30 SC106767 dpl-frs:DistributionCosts dpl-frs:Item12 2021-07-01 2022-06-30 SC106767 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-07-01 2022-06-30 SC106767 1 2021-07-01 2022-06-30 SC106767 frs-countries:Scotland 2021-07-01 2022-06-30
Registered number: SC106767
Easdale Island Company 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—4
Page 1
Balance Sheet
Registered number: SC106767
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 741,626 741,626
741,626 741,626
CURRENT ASSETS
Debtors 5 71,099 71,099
Cash at bank and in hand 731 470
71,830 71,569
Creditors: Amounts Falling Due Within One Year 6 (15,100 ) (14,700 )
NET CURRENT ASSETS (LIABILITIES) 56,730 56,869
TOTAL ASSETS LESS CURRENT LIABILITIES 798,356 798,495
NET ASSETS 798,356 798,495
CAPITAL AND RESERVES
Called up share capital 7 5,000 5,000
Revaluation reserve 8 730,753 730,753
Capital redemption reserve 65,014 65,014
Profit and Loss Account (2,411 ) (2,272 )
SHAREHOLDERS' FUNDS 798,356 798,495
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 Jonathan Feigenbaum
Director
29/03/2024
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
Easdale Island Company Limited is a private company, limited by shares, incorporated in Scotland, registered number SC106767 . The registered office is 17 Lochside Street, Oban, Argyll, PA34 4HP.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold Nil
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2022: 1)
- 1
4. Tangible Assets
Land & Property
Freehold
£
Cost
As at 1 July 2022 741,626
As at 30 June 2023 741,626
Net Book Value
As at 30 June 2023 741,626
As at 1 July 2022 741,626
5. Debtors
2023 2022
£ £
Due within one year
Due after more than one year
Amounts owed by group undertakings 71,099 71,099
71,099 71,099
Page 3
Page 4
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors (1 ) (1 )
Accruals and deferred income 10,278 9,878
Director's loan account 4,823 4,823
15,100 14,700
7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 5,000 5,000
8. Reserves
Revaluation Reserve
£
As at 1 July 2022 730,753
As at 30 June 2023 730,753
Page 4