Beaubridge LLP


Acorah Software Products - Accounts Production 13.6.003 false true 1 April 2022 31 March 2023 31 March 2023 OC313371 Mr Richard Simpson Kermore Limited Mr Peter Buckley Mr Jonathan Seal Senex Partners Limited Colonsay Capital Limited iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure OC313371 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-03-31 OC313371 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-03-31 OC313371 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-03-31 OC313371 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-04-01 2023-03-31 OC313371 frs-core:AllSubsidiaries 2022-04-01 2023-03-31 OC313371 frs-core:KeyManagementPersonnel 2022-04-01 2023-03-31 OC313371 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-04-01 2023-03-31 OC313371 frs-core:OtherRelatedParties 2022-04-01 2023-03-31 OC313371 2022-03-31 OC313371 2023-03-31 OC313371 2022-04-01 2023-03-31 OC313371 frs-core:CurrentFinancialInstruments 2023-03-31 OC313371 frs-core:CurrentFinancialInstruments 2022-04-01 2023-03-31 OC313371 frs-core:Non-currentFinancialInstruments 2023-03-31 OC313371 frs-core:Non-currentFinancialInstruments 2022-04-01 2023-03-31 OC313371 frs-core:CurrentFinancialInstruments 2022-04-01 2023-03-31 OC313371 frs-core:CurrentFinancialInstruments 2023-03-31 OC313371 frs-core:AfterOneYear 2022-04-01 2023-03-31 OC313371 frs-core:BetweenOneFiveYears 2022-04-01 2023-03-31 OC313371 frs-core:BetweenOneFiveYears 2023-03-31 OC313371 frs-core:ComputerEquipment 2023-03-31 OC313371 frs-core:ComputerEquipment 2022-04-01 2023-03-31 OC313371 frs-core:ComputerEquipment 2022-03-31 OC313371 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-03-31 OC313371 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-04-01 2023-03-31 OC313371 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-03-31 OC313371 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-03-31 OC313371 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-04-01 2023-03-31 OC313371 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-03-31 OC313371 frs-core:FurnitureFittings 2023-03-31 OC313371 frs-core:FurnitureFittings 2022-04-01 2023-03-31 OC313371 frs-core:FurnitureFittings 2022-03-31 OC313371 frs-core:NetGoodwill 2023-03-31 OC313371 frs-core:NetGoodwill 2022-04-01 2023-03-31 OC313371 frs-core:NetGoodwill 2022-03-31 OC313371 frs-core:InvestmentPropertyIncludedWithinPPE 2023-03-31 OC313371 frs-core:InvestmentPropertyIncludedWithinPPE 2022-04-01 2023-03-31 OC313371 frs-core:InvestmentPropertyIncludedWithinPPE 2022-03-31 OC313371 frs-core:LandBuildings 2023-03-31 OC313371 frs-core:LandBuildings 2022-04-01 2023-03-31 OC313371 frs-core:LandBuildings 2022-03-31 OC313371 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-03-31 OC313371 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-04-01 2023-03-31 OC313371 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-03-31 OC313371 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-03-31 OC313371 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-04-01 2023-03-31 OC313371 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-03-31 OC313371 frs-core:MoreThanFiveYears 2022-04-01 2023-03-31 OC313371 frs-core:MoreThanFiveYears 2023-03-31 OC313371 frs-core:MotorVehicles 2023-03-31 OC313371 frs-core:MotorVehicles 2022-04-01 2023-03-31 OC313371 frs-core:MotorVehicles 2022-03-31 OC313371 frs-core:OtherResidualIntangibleAssets 2023-03-31 OC313371 frs-core:OtherResidualIntangibleAssets 2022-04-01 2023-03-31 OC313371 frs-core:OtherResidualIntangibleAssets 2022-03-31 OC313371 frs-core:PlantMachinery 2023-03-31 OC313371 frs-core:PlantMachinery 2022-04-01 2023-03-31 OC313371 frs-core:PlantMachinery 2022-03-31 OC313371 frs-core:Secured 2023-03-31 OC313371 frs-core:Unsecured 2023-03-31 OC313371 frs-core:WithinOneYear 2022-04-01 2023-03-31 OC313371 frs-core:WithinOneYear 2023-03-31 OC313371 frs-core:CapitalRedemptionReserve 2022-04-01 2023-03-31 OC313371 frs-core:CapitalRedemptionReserve 2022-03-31 OC313371 frs-core:CapitalRedemptionReserve 2023-03-31 OC313371 frs-core:OtherReservesSubtotal 2022-04-01 2023-03-31 OC313371 frs-core:OtherReservesSubtotal 2022-03-31 OC313371 frs-core:OtherReservesSubtotal 2023-03-31 OC313371 frs-core:RevaluationReserve 2022-04-01 2023-03-31 OC313371 frs-core:RevaluationReserve 2022-03-31 OC313371 frs-core:RevaluationReserve 2023-03-31 OC313371 frs-core:SharePremium 2022-04-01 2023-03-31 OC313371 frs-core:SharePremium 2022-03-31 OC313371 frs-core:SharePremium 2023-03-31 OC313371 frs-core:ShareCapital 2022-04-01 2023-03-31 OC313371 frs-core:ShareCapital 2022-03-31 OC313371 frs-core:ShareCapital 2023-03-31 OC313371 frs-core:RetainedEarningsAccumulatedLosses 2022-04-01 2023-03-31 OC313371 frs-core:RetainedEarningsAccumulatedLosses 2022-03-31 OC313371 frs-core:RetainedEarningsAccumulatedLosses 2023-03-31 OC313371 frs-core:RetainedEarningsAccumulatedLosses frs-core:RestatedAmount 2022-03-31 OC313371 frs-core:RetainedEarningsAccumulatedLosses frs-core:RestatedAmount 2023-03-31 OC313371 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-03-31 OC313371 frs-countries:UnitedKingdom 2022-04-01 2023-03-31 OC313371 frs-countries:Europe 2022-04-01 2023-03-31 OC313371 frs-countries:NorthAmerica 2022-04-01 2023-03-31 OC313371 frs-countries:SouthAmerica 2022-04-01 2023-03-31 OC313371 frs-countries:Asia 2022-04-01 2023-03-31 OC313371 frs-countries:RestWorldOutsideUK 2022-04-01 2023-03-31 OC313371 frs-bus:HighestPaidDirector 2022-04-01 2023-03-31 OC313371 frs-bus:PrivateLimitedCompanyLtd 2022-04-01 2023-03-31 OC313371 frs-bus:CompanyLimitedByGuarantee 2022-04-01 2023-03-31 OC313371 frs-bus:LimitedLiabilityPartnershipLLP 2022-04-01 2023-03-31 OC313371 frs-bus:LimitedLiabilityPartnershipsSORP 2022-04-01 2023-03-31 OC313371 frs-bus:FullAccounts 2022-04-01 2023-03-31 OC313371 frs-bus:AbbreviatedAccounts 2022-04-01 2023-03-31 OC313371 frs-bus:AbridgedAccounts 2022-04-01 2023-03-31 OC313371 frs-bus:FRS102 2022-04-01 2023-03-31 OC313371 frs-bus:SmallEntities 2022-04-01 2023-03-31 OC313371 frs-bus:EntityHasNeverTraded 2022-04-01 2023-03-31 OC313371 frs-bus:EntityNoLongerTradingButTradedInPast 2022-04-01 2023-03-31 OC313371 frs-bus:Audited 2022-04-01 2023-03-31 OC313371 frs-bus:AuditExempt-NoAccountantsReport 2022-04-01 2023-03-31 OC313371 frs-bus:AuditExemptWithAccountantsReport 2022-04-01 2023-03-31 OC313371 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-04-01 2023-03-31 OC313371 frs-bus:SmallCompaniesRegimeForAccounts 2022-04-01 2023-03-31 OC313371 frs-bus:OrdinaryShareClass1 2022-04-01 2023-03-31 OC313371 frs-bus:OrdinaryShareClass1 2022-03-31 OC313371 frs-bus:OrdinaryShareClass1 2023-03-31 OC313371 frs-bus:OrdinaryShareClass2 2022-04-01 2023-03-31 OC313371 frs-bus:OrdinaryShareClass2 2022-03-31 OC313371 frs-bus:OrdinaryShareClass2 2023-03-31 OC313371 frs-bus:OrdinaryShareClass3 2022-04-01 2023-03-31 OC313371 frs-bus:OrdinaryShareClass3 2022-03-31 OC313371 frs-bus:OrdinaryShareClass3 2023-03-31 OC313371 frs-bus:OrdinaryShareClass4 2022-04-01 2023-03-31 OC313371 frs-bus:OrdinaryShareClass4 2022-03-31 OC313371 frs-bus:OrdinaryShareClass4 2023-03-31 OC313371 frs-bus:OrdinaryShareClass5 2022-04-01 2023-03-31 OC313371 frs-bus:OrdinaryShareClass5 2022-03-31 OC313371 frs-bus:OrdinaryShareClass5 2023-03-31 OC313371 frs-bus:PreferenceShareClass1 2022-04-01 2023-03-31 OC313371 frs-bus:PreferenceShareClass1 2022-03-31 OC313371 frs-bus:PreferenceShareClass1 2023-03-31 OC313371 frs-bus:PreferenceShareClass2 2022-04-01 2023-03-31 OC313371 frs-bus:PreferenceShareClass2 2022-03-31 OC313371 frs-bus:PreferenceShareClass2 2023-03-31 OC313371 frs-bus:PreferenceShareClass3 2022-04-01 2023-03-31 OC313371 frs-bus:PreferenceShareClass3 2022-03-31 OC313371 frs-bus:PreferenceShareClass3 2023-03-31 OC313371 frs-bus:PreferenceShareClass4 2022-04-01 2023-03-31 OC313371 frs-bus:PreferenceShareClass4 2022-03-31 OC313371 frs-bus:PreferenceShareClass4 2023-03-31 OC313371 frs-bus:PreferenceShareClass5 2022-04-01 2023-03-31 OC313371 frs-bus:PreferenceShareClass5 2022-03-31 OC313371 frs-bus:PreferenceShareClass5 2023-03-31 OC313371 1 2022-04-01 2023-03-31 OC313371 1 2023-03-31 OC313371 1 2022-04-01 2023-03-31 OC313371 frs-core:LeasedAssets 2022-04-01 2023-03-31 OC313371 frs-core:OwnedAssets 2022-04-01 2023-03-31 OC313371 frs-core:CurrencyRisk 2022-04-01 2023-03-31 OC313371 frs-core:MarketRisk 2022-04-01 2023-03-31 OC313371 frs-core:InterestRateRisk 2022-04-01 2023-03-31 OC313371 frs-core:DeferredTaxation 2022-04-01 2023-03-31 OC313371 frs-core:DeferredTaxation 2022-03-31 OC313371 frs-core:DeferredTaxation 2023-03-31 OC313371 frs-core:OtherProvisionsContingentLiabilities 2022-04-01 2023-03-31 OC313371 frs-core:OtherProvisionsContingentLiabilities 2022-03-31 OC313371 frs-core:OtherProvisionsContingentLiabilities 2023-03-31 OC313371 frs-core:ProvisionsDeferredTax 2023-03-31 OC313371 frs-core:OtherDeferredTax 2023-03-31 OC313371 frs-core:AcceleratedTaxDepreciationDeferredTax 2023-03-31 OC313371 frs-core:TaxLossesCarry-forwardsDeferredTax 2023-03-31 OC313371 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-03-31 OC313371 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-04-01 2023-03-31 OC313371 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-03-31 OC313371 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-03-31 OC313371 frs-core:Provisions 2022-04-01 2023-03-31 OC313371 frs-core:Provisions 2022-03-31 OC313371 frs-core:Provisions 2023-03-31 OC313371 frs-core:Provisions 2022-04-01 2023-03-31 OC313371 frs-core:Provisions 2022-03-31 OC313371 frs-core:Provisions 2023-03-31 OC313371 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-03-31 OC313371 frs-core:RevaluationInvestmentPropertyDeferredTax 2023-03-31 OC313371 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-03-31 OC313371 frs-core:OtherPost-employmentBenefitsDeferredTax 2023-03-31 OC313371 frs-core:Share-basedPaymentsDeferredTax 2023-03-31 OC313371 frs-core:TaxCreditsDeferredTax 2023-03-31 OC313371 frs-core:CostValuation 2022-03-31 OC313371 frs-core:AdditionsToInvestments 2023-03-31 OC313371 frs-core:DisposalsRepaymentsInvestments 2023-03-31 OC313371 frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-03-31 OC313371 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-03-31 OC313371 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-03-31 OC313371 frs-core:OtherIncreaseDecreaseInInvestments 2023-03-31 OC313371 frs-core:CostValuation 2023-03-31 OC313371 frs-core:ProvisionsForImpairmentInvestments 2022-03-31 OC313371 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-03-31 OC313371 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-03-31 OC313371 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-03-31 OC313371 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-03-31 OC313371 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-03-31 OC313371 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-03-31 OC313371 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-03-31 OC313371 frs-core:ProvisionsForImpairmentInvestments 2023-03-31 OC313371 frs-core:ListedExchangeTraded 2023-03-31 OC313371 frs-core:ListedExchangeTraded 2022-03-31 OC313371 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-03-31 OC313371 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-03-31 OC313371 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-03-31 OC313371 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-03-31 OC313371 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-03-31 OC313371 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-03-31 OC313371 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-03-31 OC313371 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-03-31 OC313371 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 OC313371 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 OC313371 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 OC313371 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 OC313371 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 OC313371 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-03-31 OC313371 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 OC313371 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 OC313371 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 OC313371 frs-core:UnlistedNon-exchangeTraded 2023-03-31 OC313371 frs-core:UnlistedNon-exchangeTraded 2022-03-31 OC313371 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-03-31 OC313371 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 OC313371 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 OC313371 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 OC313371 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 OC313371 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 OC313371 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 OC313371 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-03-31 OC313371 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 OC313371 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 OC313371 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 OC313371 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 OC313371 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 OC313371 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-03-31 OC313371 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 OC313371 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 OC313371 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 OC313371 dpl-frs:CostSales 2022-04-01 2023-03-31 OC313371 dpl-frs:CostSales 2022-03-31 OC313371 dpl-frs:CostSales 2023-03-31 OC313371 dpl-frs:DistributionCosts 2022-04-01 2023-03-31 OC313371 dpl-frs:AdministrativeExpenses 2022-04-01 2023-03-31 OC313371 1 2022-04-01 2023-03-31 OC313371 frs-core:CurrentFinancialInstruments 1 2023-03-31 OC313371 frs-core:Non-currentFinancialInstruments 1 2023-03-31 OC313371 2 2022-04-01 2023-03-31 OC313371 frs-core:CurrentFinancialInstruments 2 2023-03-31 OC313371 frs-core:Non-currentFinancialInstruments 2 2023-03-31 OC313371 3 2022-04-01 2023-03-31 OC313371 frs-core:CurrentFinancialInstruments 3 2023-03-31 OC313371 frs-core:Non-currentFinancialInstruments 3 2023-03-31 OC313371 4 2022-04-01 2023-03-31 OC313371 frs-core:CurrentFinancialInstruments 4 2023-03-31 OC313371 frs-core:Non-currentFinancialInstruments 4 2023-03-31 OC313371 5 2022-04-01 2023-03-31 OC313371 frs-core:CurrentFinancialInstruments 5 2023-03-31 OC313371 frs-core:Non-currentFinancialInstruments 5 2023-03-31 OC313371 6 2022-04-01 2023-03-31 OC313371 frs-core:CurrentFinancialInstruments 6 2023-03-31 OC313371 frs-core:Non-currentFinancialInstruments 6 2023-03-31 OC313371 7 2022-04-01 2023-03-31 OC313371 frs-core:CurrentFinancialInstruments 7 2023-03-31 OC313371 frs-core:Non-currentFinancialInstruments 7 2023-03-31 OC313371 8 2022-04-01 2023-03-31 OC313371 frs-core:CurrentFinancialInstruments 8 2023-03-31 OC313371 frs-core:Non-currentFinancialInstruments 8 2023-03-31 OC313371 9 2022-04-01 2023-03-31 OC313371 frs-core:CurrentFinancialInstruments 9 2023-03-31 OC313371 frs-core:Non-currentFinancialInstruments 9 2023-03-31 OC313371 10 2022-04-01 2023-03-31 OC313371 frs-core:CurrentFinancialInstruments 10 2023-03-31 OC313371 frs-core:Non-currentFinancialInstruments 10 2023-03-31 OC313371 11 2022-04-01 2023-03-31 OC313371 frs-core:CurrentFinancialInstruments 11 2023-03-31 OC313371 frs-core:Non-currentFinancialInstruments 11 2023-03-31 OC313371 12 2022-04-01 2023-03-31 OC313371 frs-core:CurrentFinancialInstruments 12 2023-03-31 OC313371 frs-core:Non-currentFinancialInstruments 12 2023-03-31 OC313371 13 2022-04-01 2023-03-31 OC313371 frs-core:CurrentFinancialInstruments 13 2023-03-31 OC313371 frs-core:Non-currentFinancialInstruments 13 2023-03-31 OC313371 14 2022-04-01 2023-03-31 OC313371 frs-core:CurrentFinancialInstruments 14 2023-03-31 OC313371 frs-core:Non-currentFinancialInstruments 14 2023-03-31 OC313371 15 2022-04-01 2023-03-31 OC313371 frs-core:CurrentFinancialInstruments 15 2023-03-31 OC313371 frs-core:Non-currentFinancialInstruments 15 2023-03-31 OC313371 16 2022-04-01 2023-03-31 OC313371 frs-core:CurrentFinancialInstruments 16 2023-03-31 OC313371 frs-core:Non-currentFinancialInstruments 16 2023-03-31 OC313371 17 2022-04-01 2023-03-31 OC313371 frs-core:CurrentFinancialInstruments 17 2023-03-31 OC313371 frs-core:Non-currentFinancialInstruments 17 2023-03-31 OC313371 18 2022-04-01 2023-03-31 OC313371 frs-core:CurrentFinancialInstruments 18 2023-03-31 OC313371 frs-core:Non-currentFinancialInstruments 18 2023-03-31 OC313371 19 2022-04-01 2023-03-31 OC313371 frs-core:CurrentFinancialInstruments 19 2023-03-31 OC313371 frs-core:Non-currentFinancialInstruments 19 2023-03-31 OC313371 20 2022-04-01 2023-03-31 OC313371 frs-core:CurrentFinancialInstruments 20 2023-03-31 OC313371 frs-core:Non-currentFinancialInstruments 20 2023-03-31 OC313371 dpl-frs:Item1 2022-04-01 2023-03-31 OC313371 dpl-frs:Item1 2022-03-31 OC313371 dpl-frs:Item1 2023-03-31 OC313371 dpl-frs:CostSales dpl-frs:Item1 2022-04-01 2023-03-31 OC313371 dpl-frs:CostSales dpl-frs:Item1 2022-03-31 OC313371 dpl-frs:CostSales dpl-frs:Item1 2023-03-31 OC313371 dpl-frs:DistributionCosts dpl-frs:Item1 2022-04-01 2023-03-31 OC313371 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-04-01 2023-03-31 OC313371 dpl-frs:Item2 2022-04-01 2023-03-31 OC313371 dpl-frs:Item2 2022-03-31 OC313371 dpl-frs:Item2 2023-03-31 OC313371 dpl-frs:CostSales dpl-frs:Item2 2022-04-01 2023-03-31 OC313371 dpl-frs:CostSales dpl-frs:Item2 2022-03-31 OC313371 dpl-frs:CostSales dpl-frs:Item2 2023-03-31 OC313371 dpl-frs:DistributionCosts dpl-frs:Item2 2022-04-01 2023-03-31 OC313371 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-04-01 2023-03-31 OC313371 dpl-frs:Item3 2022-04-01 2023-03-31 OC313371 dpl-frs:Item3 2022-03-31 OC313371 dpl-frs:Item3 2023-03-31 OC313371 dpl-frs:CostSales dpl-frs:Item3 2022-04-01 2023-03-31 OC313371 dpl-frs:CostSales dpl-frs:Item3 2022-03-31 OC313371 dpl-frs:CostSales dpl-frs:Item3 2023-03-31 OC313371 dpl-frs:DistributionCosts dpl-frs:Item3 2022-04-01 2023-03-31 OC313371 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-04-01 2023-03-31 OC313371 dpl-frs:Item4 2022-04-01 2023-03-31 OC313371 dpl-frs:Item4 2022-03-31 OC313371 dpl-frs:Item4 2023-03-31 OC313371 dpl-frs:CostSales dpl-frs:Item4 2022-04-01 2023-03-31 OC313371 dpl-frs:CostSales dpl-frs:Item4 2022-03-31 OC313371 dpl-frs:CostSales dpl-frs:Item4 2023-03-31 OC313371 dpl-frs:DistributionCosts dpl-frs:Item4 2022-04-01 2023-03-31 OC313371 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-04-01 2023-03-31 OC313371 dpl-frs:Item5 2022-04-01 2023-03-31 OC313371 dpl-frs:Item5 2022-03-31 OC313371 dpl-frs:Item5 2023-03-31 OC313371 dpl-frs:CostSales dpl-frs:Item5 2022-04-01 2023-03-31 OC313371 dpl-frs:CostSales dpl-frs:Item5 2022-03-31 OC313371 dpl-frs:CostSales dpl-frs:Item5 2023-03-31 OC313371 dpl-frs:DistributionCosts dpl-frs:Item5 2022-04-01 2023-03-31 OC313371 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-04-01 2023-03-31 OC313371 dpl-frs:Item6 2022-04-01 2023-03-31 OC313371 dpl-frs:Item6 2022-03-31 OC313371 dpl-frs:Item6 2023-03-31 OC313371 dpl-frs:CostSales dpl-frs:Item6 2022-04-01 2023-03-31 OC313371 dpl-frs:CostSales dpl-frs:Item6 2022-03-31 OC313371 dpl-frs:CostSales dpl-frs:Item6 2023-03-31 OC313371 dpl-frs:DistributionCosts dpl-frs:Item6 2022-04-01 2023-03-31 OC313371 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-04-01 2023-03-31 OC313371 dpl-frs:Item7 2022-04-01 2023-03-31 OC313371 dpl-frs:Item7 2022-03-31 OC313371 dpl-frs:Item7 2023-03-31 OC313371 dpl-frs:CostSales dpl-frs:Item7 2022-04-01 2023-03-31 OC313371 dpl-frs:CostSales dpl-frs:Item7 2022-03-31 OC313371 dpl-frs:CostSales dpl-frs:Item7 2023-03-31 OC313371 dpl-frs:DistributionCosts dpl-frs:Item7 2022-04-01 2023-03-31 OC313371 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-04-01 2023-03-31 OC313371 dpl-frs:Item8 2022-04-01 2023-03-31 OC313371 dpl-frs:Item8 2022-03-31 OC313371 dpl-frs:Item8 2023-03-31 OC313371 dpl-frs:CostSales dpl-frs:Item8 2022-04-01 2023-03-31 OC313371 dpl-frs:CostSales dpl-frs:Item8 2022-03-31 OC313371 dpl-frs:CostSales dpl-frs:Item8 2023-03-31 OC313371 dpl-frs:DistributionCosts dpl-frs:Item8 2022-04-01 2023-03-31 OC313371 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-04-01 2023-03-31 OC313371 dpl-frs:Item9 2022-04-01 2023-03-31 OC313371 dpl-frs:Item9 2022-03-31 OC313371 dpl-frs:Item9 2023-03-31 OC313371 dpl-frs:CostSales dpl-frs:Item9 2022-04-01 2023-03-31 OC313371 dpl-frs:CostSales dpl-frs:Item9 2022-03-31 OC313371 dpl-frs:CostSales dpl-frs:Item9 2023-03-31 OC313371 dpl-frs:DistributionCosts dpl-frs:Item9 2022-04-01 2023-03-31 OC313371 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-04-01 2023-03-31 OC313371 dpl-frs:Item10 2022-04-01 2023-03-31 OC313371 dpl-frs:Item10 2022-03-31 OC313371 dpl-frs:Item10 2023-03-31 OC313371 dpl-frs:CostSales dpl-frs:Item10 2022-04-01 2023-03-31 OC313371 dpl-frs:CostSales dpl-frs:Item10 2022-03-31 OC313371 dpl-frs:CostSales dpl-frs:Item10 2023-03-31 OC313371 dpl-frs:DistributionCosts dpl-frs:Item10 2022-04-01 2023-03-31 OC313371 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-04-01 2023-03-31 OC313371 dpl-frs:Item11 2022-04-01 2023-03-31 OC313371 dpl-frs:Item11 2022-03-31 OC313371 dpl-frs:Item11 2023-03-31 OC313371 dpl-frs:CostSales dpl-frs:Item11 2022-04-01 2023-03-31 OC313371 dpl-frs:CostSales dpl-frs:Item11 2022-03-31 OC313371 dpl-frs:CostSales dpl-frs:Item11 2023-03-31 OC313371 dpl-frs:DistributionCosts dpl-frs:Item11 2022-04-01 2023-03-31 OC313371 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-04-01 2023-03-31 OC313371 dpl-frs:Item12 2022-04-01 2023-03-31 OC313371 dpl-frs:Item12 2022-03-31 OC313371 dpl-frs:Item12 2023-03-31 OC313371 dpl-frs:CostSales dpl-frs:Item12 2022-04-01 2023-03-31 OC313371 dpl-frs:CostSales dpl-frs:Item12 2022-03-31 OC313371 dpl-frs:CostSales dpl-frs:Item12 2023-03-31 OC313371 dpl-frs:DistributionCosts dpl-frs:Item12 2022-04-01 2023-03-31 OC313371 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-04-01 2023-03-31 OC313371 1 2022-04-01 2023-03-31 OC313371 frs-countries:EnglandWales 2022-04-01 2023-03-31 OC313371 frs-bus:PartnerLLP4 2022-04-01 2023-03-31 OC313371 frs-bus:PartnerLLP4 2023-03-31 OC313371 frs-bus:PartnerLLP4 2023-03-31 OC313371 frs-bus:PartnerLLP5 2022-04-01 2023-03-31 OC313371 frs-bus:PartnerLLP5 2023-03-31 OC313371 frs-bus:PartnerLLP5 2023-03-31 OC313371 frs-bus:PartnerLLP6 2022-04-01 2023-03-31 OC313371 frs-bus:PartnerLLP6 2023-03-31 OC313371 frs-bus:PartnerLLP6 2023-03-31 OC313371 frs-bus:PartnerLLP1 2022-04-01 2023-03-31 OC313371 frs-bus:PartnerLLP1 2023-03-31 OC313371 frs-bus:PartnerLLP1 2023-03-31 OC313371 frs-bus:PartnerLLP2 2022-04-01 2023-03-31 OC313371 frs-bus:PartnerLLP2 2023-03-31 OC313371 frs-bus:PartnerLLP2 2023-03-31 OC313371 frs-bus:PartnerLLP3 2022-04-01 2023-03-31 OC313371 frs-bus:PartnerLLP3 2023-03-31 OC313371 frs-bus:PartnerLLP3 2023-03-31 OC313371 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-03-31 OC313371 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-03-31 OC313371 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-03-31 OC313371 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-04-01 2022-03-31 OC313371 frs-core:AllSubsidiaries 2021-04-01 2022-03-31 OC313371 frs-core:KeyManagementPersonnel 2021-04-01 2022-03-31 OC313371 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-04-01 2022-03-31 OC313371 frs-core:OtherRelatedParties 2021-04-01 2022-03-31 OC313371 2021-03-31 OC313371 2022-03-31 OC313371 2021-04-01 2022-03-31 OC313371 frs-core:CurrentFinancialInstruments 2022-03-31 OC313371 frs-core:CurrentFinancialInstruments 2021-04-01 2022-03-31 OC313371 frs-core:Non-currentFinancialInstruments 2022-03-31 OC313371 frs-core:Non-currentFinancialInstruments 2021-04-01 2022-03-31 OC313371 frs-core:CurrentFinancialInstruments 2021-04-01 2022-03-31 OC313371 frs-core:CurrentFinancialInstruments 2022-03-31 OC313371 frs-core:AfterOneYear 2021-04-01 2022-03-31 OC313371 frs-core:BetweenOneFiveYears 2021-04-01 2022-03-31 OC313371 frs-core:BetweenOneFiveYears 2022-03-31 OC313371 frs-core:ComputerEquipment 2022-03-31 OC313371 frs-core:ComputerEquipment 2021-04-01 2022-03-31 OC313371 frs-core:ComputerEquipment 2021-03-31 OC313371 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-03-31 OC313371 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-04-01 2022-03-31 OC313371 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-03-31 OC313371 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-03-31 OC313371 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-04-01 2022-03-31 OC313371 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-03-31 OC313371 frs-core:FurnitureFittings 2022-03-31 OC313371 frs-core:FurnitureFittings 2021-04-01 2022-03-31 OC313371 frs-core:FurnitureFittings 2021-03-31 OC313371 frs-core:NetGoodwill 2022-03-31 OC313371 frs-core:NetGoodwill 2021-04-01 2022-03-31 OC313371 frs-core:NetGoodwill 2021-03-31 OC313371 frs-core:InvestmentPropertyIncludedWithinPPE 2022-03-31 OC313371 frs-core:InvestmentPropertyIncludedWithinPPE 2021-04-01 2022-03-31 OC313371 frs-core:InvestmentPropertyIncludedWithinPPE 2021-03-31 OC313371 frs-core:LandBuildings 2022-03-31 OC313371 frs-core:LandBuildings 2021-04-01 2022-03-31 OC313371 frs-core:LandBuildings 2021-03-31 OC313371 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-03-31 OC313371 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-04-01 2022-03-31 OC313371 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-03-31 OC313371 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-03-31 OC313371 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-04-01 2022-03-31 OC313371 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-03-31 OC313371 frs-core:MoreThanFiveYears 2021-04-01 2022-03-31 OC313371 frs-core:MoreThanFiveYears 2022-03-31 OC313371 frs-core:MotorVehicles 2022-03-31 OC313371 frs-core:MotorVehicles 2021-04-01 2022-03-31 OC313371 frs-core:MotorVehicles 2021-03-31 OC313371 frs-core:OtherResidualIntangibleAssets 2022-03-31 OC313371 frs-core:OtherResidualIntangibleAssets 2021-04-01 2022-03-31 OC313371 frs-core:OtherResidualIntangibleAssets 2021-03-31 OC313371 frs-core:PlantMachinery 2022-03-31 OC313371 frs-core:PlantMachinery 2021-04-01 2022-03-31 OC313371 frs-core:PlantMachinery 2021-03-31 OC313371 frs-core:Secured 2022-03-31 OC313371 frs-core:Unsecured 2022-03-31 OC313371 frs-core:WithinOneYear 2021-04-01 2022-03-31 OC313371 frs-core:WithinOneYear 2022-03-31 OC313371 frs-core:CapitalRedemptionReserve 2021-04-01 2022-03-31 OC313371 frs-core:CapitalRedemptionReserve 2021-03-31 OC313371 frs-core:CapitalRedemptionReserve 2022-03-31 OC313371 frs-core:OtherReservesSubtotal 2021-04-01 2022-03-31 OC313371 frs-core:OtherReservesSubtotal 2021-03-31 OC313371 frs-core:OtherReservesSubtotal 2022-03-31 OC313371 frs-core:RevaluationReserve 2021-04-01 2022-03-31 OC313371 frs-core:RevaluationReserve 2021-03-31 OC313371 frs-core:RevaluationReserve 2022-03-31 OC313371 frs-core:SharePremium 2021-04-01 2022-03-31 OC313371 frs-core:SharePremium 2021-03-31 OC313371 frs-core:SharePremium 2022-03-31 OC313371 frs-core:ShareCapital 2021-04-01 2022-03-31 OC313371 frs-core:ShareCapital 2021-03-31 OC313371 frs-core:ShareCapital 2022-03-31 OC313371 frs-core:RetainedEarningsAccumulatedLosses 2021-04-01 2022-03-31 OC313371 frs-core:RetainedEarningsAccumulatedLosses 2021-03-31 OC313371 frs-core:RetainedEarningsAccumulatedLosses 2022-03-31 OC313371 frs-core:RetainedEarningsAccumulatedLosses frs-core:RestatedAmount 2021-03-31 OC313371 frs-core:RetainedEarningsAccumulatedLosses frs-core:RestatedAmount 2022-03-31 OC313371 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-03-31 OC313371 frs-countries:UnitedKingdom 2021-04-01 2022-03-31 OC313371 frs-countries:Europe 2021-04-01 2022-03-31 OC313371 frs-countries:NorthAmerica 2021-04-01 2022-03-31 OC313371 frs-countries:SouthAmerica 2021-04-01 2022-03-31 OC313371 frs-countries:Asia 2021-04-01 2022-03-31 OC313371 frs-countries:RestWorldOutsideUK 2021-04-01 2022-03-31 OC313371 frs-bus:HighestPaidDirector 2021-04-01 2022-03-31 OC313371 frs-bus:PrivateLimitedCompanyLtd 2021-04-01 2022-03-31 OC313371 frs-bus:CompanyLimitedByGuarantee 2021-04-01 2022-03-31 OC313371 frs-bus:LimitedLiabilityPartnershipLLP 2021-04-01 2022-03-31 OC313371 frs-bus:LimitedLiabilityPartnershipsSORP 2021-04-01 2022-03-31 OC313371 frs-bus:FullAccounts 2021-04-01 2022-03-31 OC313371 frs-bus:AbbreviatedAccounts 2021-04-01 2022-03-31 OC313371 frs-bus:AbridgedAccounts 2021-04-01 2022-03-31 OC313371 frs-bus:FRS102 2021-04-01 2022-03-31 OC313371 frs-bus:SmallEntities 2021-04-01 2022-03-31 OC313371 frs-bus:EntityHasNeverTraded 2021-04-01 2022-03-31 OC313371 frs-bus:EntityNoLongerTradingButTradedInPast 2021-04-01 2022-03-31 OC313371 frs-bus:Audited 2021-04-01 2022-03-31 OC313371 frs-bus:AuditExempt-NoAccountantsReport 2021-04-01 2022-03-31 OC313371 frs-bus:AuditExemptWithAccountantsReport 2021-04-01 2022-03-31 OC313371 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-04-01 2022-03-31 OC313371 frs-bus:SmallCompaniesRegimeForAccounts 2021-04-01 2022-03-31 OC313371 frs-bus:OrdinaryShareClass1 2021-04-01 2022-03-31 OC313371 frs-bus:OrdinaryShareClass1 2021-03-31 OC313371 frs-bus:OrdinaryShareClass1 2022-03-31 OC313371 frs-bus:OrdinaryShareClass2 2021-04-01 2022-03-31 OC313371 frs-bus:OrdinaryShareClass2 2021-03-31 OC313371 frs-bus:OrdinaryShareClass2 2022-03-31 OC313371 frs-bus:OrdinaryShareClass3 2021-04-01 2022-03-31 OC313371 frs-bus:OrdinaryShareClass3 2021-03-31 OC313371 frs-bus:OrdinaryShareClass3 2022-03-31 OC313371 frs-bus:OrdinaryShareClass4 2021-04-01 2022-03-31 OC313371 frs-bus:OrdinaryShareClass4 2021-03-31 OC313371 frs-bus:OrdinaryShareClass4 2022-03-31 OC313371 frs-bus:OrdinaryShareClass5 2021-04-01 2022-03-31 OC313371 frs-bus:OrdinaryShareClass5 2021-03-31 OC313371 frs-bus:OrdinaryShareClass5 2022-03-31 OC313371 frs-bus:PreferenceShareClass1 2021-04-01 2022-03-31 OC313371 frs-bus:PreferenceShareClass1 2021-03-31 OC313371 frs-bus:PreferenceShareClass1 2022-03-31 OC313371 frs-bus:PreferenceShareClass2 2021-04-01 2022-03-31 OC313371 frs-bus:PreferenceShareClass2 2021-03-31 OC313371 frs-bus:PreferenceShareClass2 2022-03-31 OC313371 frs-bus:PreferenceShareClass3 2021-04-01 2022-03-31 OC313371 frs-bus:PreferenceShareClass3 2021-03-31 OC313371 frs-bus:PreferenceShareClass3 2022-03-31 OC313371 frs-bus:PreferenceShareClass4 2021-04-01 2022-03-31 OC313371 frs-bus:PreferenceShareClass4 2021-03-31 OC313371 frs-bus:PreferenceShareClass4 2022-03-31 OC313371 frs-bus:PreferenceShareClass5 2021-04-01 2022-03-31 OC313371 frs-bus:PreferenceShareClass5 2021-03-31 OC313371 frs-bus:PreferenceShareClass5 2022-03-31 OC313371 1 2021-04-01 2022-03-31 OC313371 1 2022-03-31 OC313371 1 2021-04-01 2022-03-31 OC313371 frs-core:LeasedAssets 2021-04-01 2022-03-31 OC313371 frs-core:OwnedAssets 2021-04-01 2022-03-31 OC313371 frs-core:CurrencyRisk 2021-04-01 2022-03-31 OC313371 frs-core:MarketRisk 2021-04-01 2022-03-31 OC313371 frs-core:InterestRateRisk 2021-04-01 2022-03-31 OC313371 frs-core:DeferredTaxation 2021-04-01 2022-03-31 OC313371 frs-core:DeferredTaxation 2021-03-31 OC313371 frs-core:DeferredTaxation 2022-03-31 OC313371 frs-core:OtherProvisionsContingentLiabilities 2021-04-01 2022-03-31 OC313371 frs-core:OtherProvisionsContingentLiabilities 2021-03-31 OC313371 frs-core:OtherProvisionsContingentLiabilities 2022-03-31 OC313371 frs-core:ProvisionsDeferredTax 2022-03-31 OC313371 frs-core:OtherDeferredTax 2022-03-31 OC313371 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-03-31 OC313371 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-03-31 OC313371 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-03-31 OC313371 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-04-01 2022-03-31 OC313371 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-03-31 OC313371 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-03-31 OC313371 frs-core:Provisions 2021-04-01 2022-03-31 OC313371 frs-core:Provisions 2021-03-31 OC313371 frs-core:Provisions 2022-03-31 OC313371 frs-core:Provisions 2021-04-01 2022-03-31 OC313371 frs-core:Provisions 2021-03-31 OC313371 frs-core:Provisions 2022-03-31 OC313371 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-03-31 OC313371 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-03-31 OC313371 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-03-31 OC313371 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-03-31 OC313371 frs-core:Share-basedPaymentsDeferredTax 2022-03-31 OC313371 frs-core:TaxCreditsDeferredTax 2022-03-31 OC313371 frs-core:CostValuation 2021-03-31 OC313371 frs-core:AdditionsToInvestments 2022-03-31 OC313371 frs-core:DisposalsRepaymentsInvestments 2022-03-31 OC313371 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-03-31 OC313371 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-03-31 OC313371 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-03-31 OC313371 frs-core:OtherIncreaseDecreaseInInvestments 2022-03-31 OC313371 frs-core:CostValuation 2022-03-31 OC313371 frs-core:ProvisionsForImpairmentInvestments 2021-03-31 OC313371 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-03-31 OC313371 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-03-31 OC313371 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-03-31 OC313371 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-03-31 OC313371 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-03-31 OC313371 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-03-31 OC313371 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-03-31 OC313371 frs-core:ProvisionsForImpairmentInvestments 2022-03-31 OC313371 frs-core:ListedExchangeTraded 2022-03-31 OC313371 frs-core:ListedExchangeTraded 2021-03-31 OC313371 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-03-31 OC313371 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-03-31 OC313371 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-03-31 OC313371 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-03-31 OC313371 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-03-31 OC313371 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-03-31 OC313371 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-03-31 OC313371 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-03-31 OC313371 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-03-31 OC313371 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 OC313371 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 OC313371 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 OC313371 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 OC313371 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-03-31 OC313371 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 OC313371 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 OC313371 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 OC313371 frs-core:UnlistedNon-exchangeTraded 2022-03-31 OC313371 frs-core:UnlistedNon-exchangeTraded 2021-03-31 OC313371 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-03-31 OC313371 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 OC313371 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 OC313371 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 OC313371 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 OC313371 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 OC313371 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 OC313371 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-03-31 OC313371 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-03-31 OC313371 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 OC313371 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 OC313371 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 OC313371 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 OC313371 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-03-31 OC313371 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 OC313371 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 OC313371 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 OC313371 dpl-frs:CostSales 2021-04-01 2022-03-31 OC313371 dpl-frs:CostSales 2021-03-31 OC313371 dpl-frs:CostSales 2022-03-31 OC313371 dpl-frs:DistributionCosts 2021-04-01 2022-03-31 OC313371 dpl-frs:AdministrativeExpenses 2021-04-01 2022-03-31 OC313371 1 2021-04-01 2022-03-31 OC313371 frs-core:CurrentFinancialInstruments 1 2022-03-31 OC313371 frs-core:Non-currentFinancialInstruments 1 2022-03-31 OC313371 2 2021-04-01 2022-03-31 OC313371 frs-core:CurrentFinancialInstruments 2 2022-03-31 OC313371 frs-core:Non-currentFinancialInstruments 2 2022-03-31 OC313371 3 2021-04-01 2022-03-31 OC313371 frs-core:CurrentFinancialInstruments 3 2022-03-31 OC313371 frs-core:Non-currentFinancialInstruments 3 2022-03-31 OC313371 4 2021-04-01 2022-03-31 OC313371 frs-core:CurrentFinancialInstruments 4 2022-03-31 OC313371 frs-core:Non-currentFinancialInstruments 4 2022-03-31 OC313371 5 2021-04-01 2022-03-31 OC313371 frs-core:CurrentFinancialInstruments 5 2022-03-31 OC313371 frs-core:Non-currentFinancialInstruments 5 2022-03-31 OC313371 6 2021-04-01 2022-03-31 OC313371 frs-core:CurrentFinancialInstruments 6 2022-03-31 OC313371 frs-core:Non-currentFinancialInstruments 6 2022-03-31 OC313371 7 2021-04-01 2022-03-31 OC313371 frs-core:CurrentFinancialInstruments 7 2022-03-31 OC313371 frs-core:Non-currentFinancialInstruments 7 2022-03-31 OC313371 8 2021-04-01 2022-03-31 OC313371 frs-core:CurrentFinancialInstruments 8 2022-03-31 OC313371 frs-core:Non-currentFinancialInstruments 8 2022-03-31 OC313371 9 2021-04-01 2022-03-31 OC313371 frs-core:CurrentFinancialInstruments 9 2022-03-31 OC313371 frs-core:Non-currentFinancialInstruments 9 2022-03-31 OC313371 10 2021-04-01 2022-03-31 OC313371 frs-core:CurrentFinancialInstruments 10 2022-03-31 OC313371 frs-core:Non-currentFinancialInstruments 10 2022-03-31 OC313371 11 2021-04-01 2022-03-31 OC313371 frs-core:CurrentFinancialInstruments 11 2022-03-31 OC313371 frs-core:Non-currentFinancialInstruments 11 2022-03-31 OC313371 12 2021-04-01 2022-03-31 OC313371 frs-core:CurrentFinancialInstruments 12 2022-03-31 OC313371 frs-core:Non-currentFinancialInstruments 12 2022-03-31 OC313371 13 2021-04-01 2022-03-31 OC313371 frs-core:CurrentFinancialInstruments 13 2022-03-31 OC313371 frs-core:Non-currentFinancialInstruments 13 2022-03-31 OC313371 14 2021-04-01 2022-03-31 OC313371 frs-core:CurrentFinancialInstruments 14 2022-03-31 OC313371 frs-core:Non-currentFinancialInstruments 14 2022-03-31 OC313371 15 2021-04-01 2022-03-31 OC313371 frs-core:CurrentFinancialInstruments 15 2022-03-31 OC313371 frs-core:Non-currentFinancialInstruments 15 2022-03-31 OC313371 16 2021-04-01 2022-03-31 OC313371 frs-core:CurrentFinancialInstruments 16 2022-03-31 OC313371 frs-core:Non-currentFinancialInstruments 16 2022-03-31 OC313371 17 2021-04-01 2022-03-31 OC313371 frs-core:CurrentFinancialInstruments 17 2022-03-31 OC313371 frs-core:Non-currentFinancialInstruments 17 2022-03-31 OC313371 18 2021-04-01 2022-03-31 OC313371 frs-core:CurrentFinancialInstruments 18 2022-03-31 OC313371 frs-core:Non-currentFinancialInstruments 18 2022-03-31 OC313371 19 2021-04-01 2022-03-31 OC313371 frs-core:CurrentFinancialInstruments 19 2022-03-31 OC313371 frs-core:Non-currentFinancialInstruments 19 2022-03-31 OC313371 20 2021-04-01 2022-03-31 OC313371 frs-core:CurrentFinancialInstruments 20 2022-03-31 OC313371 frs-core:Non-currentFinancialInstruments 20 2022-03-31 OC313371 dpl-frs:Item1 2021-04-01 2022-03-31 OC313371 dpl-frs:Item1 2021-03-31 OC313371 dpl-frs:Item1 2022-03-31 OC313371 dpl-frs:CostSales dpl-frs:Item1 2021-04-01 2022-03-31 OC313371 dpl-frs:CostSales dpl-frs:Item1 2021-03-31 OC313371 dpl-frs:CostSales dpl-frs:Item1 2022-03-31 OC313371 dpl-frs:DistributionCosts dpl-frs:Item1 2021-04-01 2022-03-31 OC313371 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-04-01 2022-03-31 OC313371 dpl-frs:Item2 2021-04-01 2022-03-31 OC313371 dpl-frs:Item2 2021-03-31 OC313371 dpl-frs:Item2 2022-03-31 OC313371 dpl-frs:CostSales dpl-frs:Item2 2021-04-01 2022-03-31 OC313371 dpl-frs:CostSales dpl-frs:Item2 2021-03-31 OC313371 dpl-frs:CostSales dpl-frs:Item2 2022-03-31 OC313371 dpl-frs:DistributionCosts dpl-frs:Item2 2021-04-01 2022-03-31 OC313371 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-04-01 2022-03-31 OC313371 dpl-frs:Item3 2021-04-01 2022-03-31 OC313371 dpl-frs:Item3 2021-03-31 OC313371 dpl-frs:Item3 2022-03-31 OC313371 dpl-frs:CostSales dpl-frs:Item3 2021-04-01 2022-03-31 OC313371 dpl-frs:CostSales dpl-frs:Item3 2021-03-31 OC313371 dpl-frs:CostSales dpl-frs:Item3 2022-03-31 OC313371 dpl-frs:DistributionCosts dpl-frs:Item3 2021-04-01 2022-03-31 OC313371 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-04-01 2022-03-31 OC313371 dpl-frs:Item4 2021-04-01 2022-03-31 OC313371 dpl-frs:Item4 2021-03-31 OC313371 dpl-frs:Item4 2022-03-31 OC313371 dpl-frs:CostSales dpl-frs:Item4 2021-04-01 2022-03-31 OC313371 dpl-frs:CostSales dpl-frs:Item4 2021-03-31 OC313371 dpl-frs:CostSales dpl-frs:Item4 2022-03-31 OC313371 dpl-frs:DistributionCosts dpl-frs:Item4 2021-04-01 2022-03-31 OC313371 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-04-01 2022-03-31 OC313371 dpl-frs:Item5 2021-04-01 2022-03-31 OC313371 dpl-frs:Item5 2021-03-31 OC313371 dpl-frs:Item5 2022-03-31 OC313371 dpl-frs:CostSales dpl-frs:Item5 2021-04-01 2022-03-31 OC313371 dpl-frs:CostSales dpl-frs:Item5 2021-03-31 OC313371 dpl-frs:CostSales dpl-frs:Item5 2022-03-31 OC313371 dpl-frs:DistributionCosts dpl-frs:Item5 2021-04-01 2022-03-31 OC313371 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-04-01 2022-03-31 OC313371 dpl-frs:Item6 2021-04-01 2022-03-31 OC313371 dpl-frs:Item6 2021-03-31 OC313371 dpl-frs:Item6 2022-03-31 OC313371 dpl-frs:CostSales dpl-frs:Item6 2021-04-01 2022-03-31 OC313371 dpl-frs:CostSales dpl-frs:Item6 2021-03-31 OC313371 dpl-frs:CostSales dpl-frs:Item6 2022-03-31 OC313371 dpl-frs:DistributionCosts dpl-frs:Item6 2021-04-01 2022-03-31 OC313371 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-04-01 2022-03-31 OC313371 dpl-frs:Item7 2021-04-01 2022-03-31 OC313371 dpl-frs:Item7 2021-03-31 OC313371 dpl-frs:Item7 2022-03-31 OC313371 dpl-frs:CostSales dpl-frs:Item7 2021-04-01 2022-03-31 OC313371 dpl-frs:CostSales dpl-frs:Item7 2021-03-31 OC313371 dpl-frs:CostSales dpl-frs:Item7 2022-03-31 OC313371 dpl-frs:DistributionCosts dpl-frs:Item7 2021-04-01 2022-03-31 OC313371 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-04-01 2022-03-31 OC313371 dpl-frs:Item8 2021-04-01 2022-03-31 OC313371 dpl-frs:Item8 2021-03-31 OC313371 dpl-frs:Item8 2022-03-31 OC313371 dpl-frs:CostSales dpl-frs:Item8 2021-04-01 2022-03-31 OC313371 dpl-frs:CostSales dpl-frs:Item8 2021-03-31 OC313371 dpl-frs:CostSales dpl-frs:Item8 2022-03-31 OC313371 dpl-frs:DistributionCosts dpl-frs:Item8 2021-04-01 2022-03-31 OC313371 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-04-01 2022-03-31 OC313371 dpl-frs:Item9 2021-04-01 2022-03-31 OC313371 dpl-frs:Item9 2021-03-31 OC313371 dpl-frs:Item9 2022-03-31 OC313371 dpl-frs:CostSales dpl-frs:Item9 2021-04-01 2022-03-31 OC313371 dpl-frs:CostSales dpl-frs:Item9 2021-03-31 OC313371 dpl-frs:CostSales dpl-frs:Item9 2022-03-31 OC313371 dpl-frs:DistributionCosts dpl-frs:Item9 2021-04-01 2022-03-31 OC313371 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-04-01 2022-03-31 OC313371 dpl-frs:Item10 2021-04-01 2022-03-31 OC313371 dpl-frs:Item10 2021-03-31 OC313371 dpl-frs:Item10 2022-03-31 OC313371 dpl-frs:CostSales dpl-frs:Item10 2021-04-01 2022-03-31 OC313371 dpl-frs:CostSales dpl-frs:Item10 2021-03-31 OC313371 dpl-frs:CostSales dpl-frs:Item10 2022-03-31 OC313371 dpl-frs:DistributionCosts dpl-frs:Item10 2021-04-01 2022-03-31 OC313371 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-04-01 2022-03-31 OC313371 dpl-frs:Item11 2021-04-01 2022-03-31 OC313371 dpl-frs:Item11 2021-03-31 OC313371 dpl-frs:Item11 2022-03-31 OC313371 dpl-frs:CostSales dpl-frs:Item11 2021-04-01 2022-03-31 OC313371 dpl-frs:CostSales dpl-frs:Item11 2021-03-31 OC313371 dpl-frs:CostSales dpl-frs:Item11 2022-03-31 OC313371 dpl-frs:DistributionCosts dpl-frs:Item11 2021-04-01 2022-03-31 OC313371 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-04-01 2022-03-31 OC313371 dpl-frs:Item12 2021-04-01 2022-03-31 OC313371 dpl-frs:Item12 2021-03-31 OC313371 dpl-frs:Item12 2022-03-31 OC313371 dpl-frs:CostSales dpl-frs:Item12 2021-04-01 2022-03-31 OC313371 dpl-frs:CostSales dpl-frs:Item12 2021-03-31 OC313371 dpl-frs:CostSales dpl-frs:Item12 2022-03-31 OC313371 dpl-frs:DistributionCosts dpl-frs:Item12 2021-04-01 2022-03-31 OC313371 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-04-01 2022-03-31 OC313371 1 2021-04-01 2022-03-31 OC313371 frs-countries:EnglandWales 2021-04-01 2022-03-31 OC313371 frs-bus:PartnerLLP4 2021-04-01 2022-03-31 OC313371 frs-bus:PartnerLLP4 2022-03-31 OC313371 frs-bus:PartnerLLP4 2022-03-31 OC313371 frs-bus:PartnerLLP5 2021-04-01 2022-03-31 OC313371 frs-bus:PartnerLLP5 2022-03-31 OC313371 frs-bus:PartnerLLP5 2022-03-31 OC313371 frs-bus:PartnerLLP6 2021-04-01 2022-03-31 OC313371 frs-bus:PartnerLLP6 2022-03-31 OC313371 frs-bus:PartnerLLP6 2022-03-31 OC313371 frs-bus:PartnerLLP1 2021-04-01 2022-03-31 OC313371 frs-bus:PartnerLLP1 2022-03-31 OC313371 frs-bus:PartnerLLP1 2022-03-31 OC313371 frs-bus:PartnerLLP2 2021-04-01 2022-03-31 OC313371 frs-bus:PartnerLLP2 2022-03-31 OC313371 frs-bus:PartnerLLP2 2022-03-31 OC313371 frs-bus:PartnerLLP3 2021-04-01 2022-03-31 OC313371 frs-bus:PartnerLLP3 2022-03-31 OC313371 frs-bus:PartnerLLP3 2022-03-31
Registered number: OC313371
Beaubridge LLP
Unaudited Financial Statements
For The Year Ended 31 March 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3
Page 1
Balance Sheet
Registered number: OC313371
2023 2022
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 65,514 59,977
Cash at bank and in hand 353 5,950
65,867 65,927
Creditors: Amounts Falling Due Within One Year 5 (7,539 ) (7,526 )
NET CURRENT ASSETS (LIABILITIES) 58,328 58,401
TOTAL ASSETS LESS CURRENT LIABILITIES 58,328 58,401
NET ASSETS ATTRIBUTABLE TO MEMBERS 58,328 58,401
REPRESENTED BY:
Loans and other debts due to members within one year
Other amounts 23,328 23,401
23,328 23,401
Equity
Members' other interests
Members' capital 35,000 35,000
35,000 35,000
58,328 58,401
TOTAL MEMBERS' INTEREST
Amounts due from members (14,964) (14,927)
Loans and other debts due to members within one year 23,328 23,401
Members' other interests 35,000 35,000
43,364 43,474
Page 1
Page 2
For the year ending 31 March 2023 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006 (as applied by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 applicable to LLP's subject to the small LLPs regime.)
The members acknowledge their responsibilities for complying with the requirements of the Act (as applied to LLPs) with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.
The LLP has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the LLP's Profit and Loss Account.
On behalf of the members
Mr Peter Buckley
Designated Member
21/11/2023
The notes on page 3 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Beaubridge LLP is a limited liability partnership, incorporated in England & Wales, registered number OC313371 . The Registered Office is 71-75 Shelton Street, Covent Garden, London, WC2H 9JQ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 for small limited liability partnerships regime - The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), The Statement of Recommended Practice 'Accounting by Limited Liability Partnerships' issued in December 2021 (SORP) and the Companies Act 2006 (as applied to LLPs).
The financial statements are prepared in sterling which is the functional currency of the LLP.
3. Average Number of Employees
Average number of employees, including members, during the year was as follows: NIL (2022: NIL)
- -
4. Debtors
2023 2022
£ £
Due within one year
Trade debtors 45,050 45,050
Amounts due from related parties 5,500 -
Amounts due from members 14,964 14,927
65,514 59,977
5. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
VAT 7,508 7,508
Amounts owed to related parties 31 18
7,539 7,526
Page 3