BERTIE AND BOO TEAHOUSE AND THEATRE LIMITED


Acorah Software Products - Accounts Production 14.3.260 false true 31 March 2022 1 April 2021 false 1 April 2022 31 March 2023 31 March 2023 05735797 Mr SAMUEL DANBY Mrs BARBARA DANBY iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05735797 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-03-31 05735797 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-03-31 05735797 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-03-31 05735797 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-03-31 05735797 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-04-01 2023-03-31 05735797 frs-core:AllSubsidiaries 2022-04-01 2023-03-31 05735797 frs-core:KeyManagementPersonnel 2022-04-01 2023-03-31 05735797 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-04-01 2023-03-31 05735797 frs-core:OtherRelatedParties 2022-04-01 2023-03-31 05735797 2022-03-31 05735797 2023-03-31 05735797 2022-04-01 2023-03-31 05735797 frs-core:CurrentFinancialInstruments 2023-03-31 05735797 frs-core:CurrentFinancialInstruments 2022-04-01 2023-03-31 05735797 frs-core:Non-currentFinancialInstruments 2023-03-31 05735797 frs-core:Non-currentFinancialInstruments 2022-04-01 2023-03-31 05735797 frs-core:CurrentFinancialInstruments 2022-04-01 2023-03-31 05735797 frs-core:CurrentFinancialInstruments 2023-03-31 05735797 frs-core:AfterOneYear 2022-04-01 2023-03-31 05735797 frs-core:BetweenOneFiveYears 2022-04-01 2023-03-31 05735797 frs-core:BetweenOneFiveYears 2023-03-31 05735797 frs-core:ComputerEquipment 2023-03-31 05735797 frs-core:ComputerEquipment 2022-04-01 2023-03-31 05735797 frs-core:ComputerEquipment 2022-03-31 05735797 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-03-31 05735797 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-04-01 2023-03-31 05735797 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-03-31 05735797 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-03-31 05735797 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-04-01 2023-03-31 05735797 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-03-31 05735797 frs-core:FurnitureFittings 2023-03-31 05735797 frs-core:FurnitureFittings 2022-04-01 2023-03-31 05735797 frs-core:FurnitureFittings 2022-03-31 05735797 frs-core:NetGoodwill 2023-03-31 05735797 frs-core:NetGoodwill 2022-04-01 2023-03-31 05735797 frs-core:NetGoodwill 2022-03-31 05735797 frs-core:InvestmentPropertyIncludedWithinPPE 2023-03-31 05735797 frs-core:InvestmentPropertyIncludedWithinPPE 2022-04-01 2023-03-31 05735797 frs-core:InvestmentPropertyIncludedWithinPPE 2022-03-31 05735797 frs-core:LandBuildings 2023-03-31 05735797 frs-core:LandBuildings 2022-04-01 2023-03-31 05735797 frs-core:LandBuildings 2022-03-31 05735797 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-03-31 05735797 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-04-01 2023-03-31 05735797 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-03-31 05735797 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-03-31 05735797 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-04-01 2023-03-31 05735797 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-03-31 05735797 frs-core:MoreThanFiveYears 2022-04-01 2023-03-31 05735797 frs-core:MoreThanFiveYears 2023-03-31 05735797 frs-core:MotorVehicles 2023-03-31 05735797 frs-core:MotorVehicles 2022-04-01 2023-03-31 05735797 frs-core:MotorVehicles 2022-03-31 05735797 frs-core:OtherResidualIntangibleAssets 2023-03-31 05735797 frs-core:OtherResidualIntangibleAssets 2022-04-01 2023-03-31 05735797 frs-core:OtherResidualIntangibleAssets 2022-03-31 05735797 frs-core:PlantMachinery 2023-03-31 05735797 frs-core:PlantMachinery 2022-04-01 2023-03-31 05735797 frs-core:PlantMachinery 2022-03-31 05735797 frs-core:Secured 2023-03-31 05735797 frs-core:Unsecured 2023-03-31 05735797 frs-core:WithinOneYear 2022-04-01 2023-03-31 05735797 frs-core:WithinOneYear 2023-03-31 05735797 frs-core:CapitalRedemptionReserve 2022-04-01 2023-03-31 05735797 frs-core:CapitalRedemptionReserve 2022-03-31 05735797 frs-core:CapitalRedemptionReserve 2023-03-31 05735797 frs-core:OtherReservesSubtotal 2022-04-01 2023-03-31 05735797 frs-core:OtherReservesSubtotal 2022-03-31 05735797 frs-core:OtherReservesSubtotal 2023-03-31 05735797 frs-core:RevaluationReserve 2022-04-01 2023-03-31 05735797 frs-core:RevaluationReserve 2022-03-31 05735797 frs-core:RevaluationReserve 2023-03-31 05735797 frs-core:SharePremium 2022-04-01 2023-03-31 05735797 frs-core:SharePremium 2022-03-31 05735797 frs-core:SharePremium 2023-03-31 05735797 frs-core:ShareCapital 2022-04-01 2023-03-31 05735797 frs-core:ShareCapital 2022-03-31 05735797 frs-core:ShareCapital 2023-03-31 05735797 frs-core:RetainedEarningsAccumulatedLosses 2022-04-01 2023-03-31 05735797 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-03-31 05735797 frs-core:RetainedEarningsAccumulatedLosses 2023-03-31 05735797 frs-core:RetainedEarningsAccumulatedLosses 2022-03-31 05735797 frs-core:RetainedEarningsAccumulatedLosses 2023-03-31 05735797 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-03-31 05735797 frs-countries:UnitedKingdom 2022-04-01 2023-03-31 05735797 frs-countries:Europe 2022-04-01 2023-03-31 05735797 frs-countries:NorthAmerica 2022-04-01 2023-03-31 05735797 frs-countries:SouthAmerica 2022-04-01 2023-03-31 05735797 frs-countries:Asia 2022-04-01 2023-03-31 05735797 frs-countries:RestWorldOutsideUK 2022-04-01 2023-03-31 05735797 frs-bus:HighestPaidDirector 2022-04-01 2023-03-31 05735797 frs-bus:PrivateLimitedCompanyLtd 2022-04-01 2023-03-31 05735797 frs-bus:CompanyLimitedByGuarantee 2022-04-01 2023-03-31 05735797 frs-bus:LimitedLiabilityPartnershipLLP 2022-04-01 2023-03-31 05735797 frs-bus:LimitedLiabilityPartnershipsSORP 2022-04-01 2023-03-31 05735797 frs-bus:FullAccounts 2022-04-01 2023-03-31 05735797 frs-bus:FilletedAccounts 2022-04-01 2023-03-31 05735797 frs-bus:AbridgedAccounts 2022-04-01 2023-03-31 05735797 frs-bus:FRS102 2022-04-01 2023-03-31 05735797 frs-bus:MediumEntities 2022-04-01 2023-03-31 05735797 frs-bus:SmallEntities 2022-04-01 2023-03-31 05735797 frs-bus:EntityHasNeverTraded 2022-04-01 2023-03-31 05735797 frs-bus:EntityNoLongerTradingButTradedInPast 2022-04-01 2023-03-31 05735797 frs-bus:Audited 2022-04-01 2023-03-31 05735797 frs-bus:AuditExempt-NoAccountantsReport 2022-04-01 2023-03-31 05735797 frs-bus:AuditExemptWithAccountantsReport 2022-04-01 2023-03-31 05735797 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-04-01 2023-03-31 05735797 frs-bus:LargeCompaniesRegimeForAccounts 2022-04-01 2023-03-31 05735797 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-04-01 2023-03-31 05735797 frs-bus:SmallCompaniesRegimeForAccounts 2022-04-01 2023-03-31 05735797 frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-04-01 2023-03-31 05735797 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-04-01 2023-03-31 05735797 frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-04-01 2023-03-31 05735797 frs-bus:OrdinaryShareClass1 2022-04-01 2023-03-31 05735797 frs-bus:OrdinaryShareClass1 2022-03-31 05735797 frs-bus:OrdinaryShareClass1 2023-03-31 05735797 frs-bus:OrdinaryShareClass2 2022-04-01 2023-03-31 05735797 frs-bus:OrdinaryShareClass2 2022-03-31 05735797 frs-bus:OrdinaryShareClass2 2023-03-31 05735797 frs-bus:OrdinaryShareClass3 2022-04-01 2023-03-31 05735797 frs-bus:OrdinaryShareClass3 2022-03-31 05735797 frs-bus:OrdinaryShareClass3 2023-03-31 05735797 frs-bus:OrdinaryShareClass4 2022-04-01 2023-03-31 05735797 frs-bus:OrdinaryShareClass4 2022-03-31 05735797 frs-bus:OrdinaryShareClass4 2023-03-31 05735797 frs-bus:OrdinaryShareClass5 2022-04-01 2023-03-31 05735797 frs-bus:OrdinaryShareClass5 2022-03-31 05735797 frs-bus:OrdinaryShareClass5 2023-03-31 05735797 frs-bus:PreferenceShareClass1 2022-04-01 2023-03-31 05735797 frs-bus:PreferenceShareClass1 2022-03-31 05735797 frs-bus:PreferenceShareClass1 2023-03-31 05735797 frs-bus:PreferenceShareClass2 2022-04-01 2023-03-31 05735797 frs-bus:PreferenceShareClass2 2022-03-31 05735797 frs-bus:PreferenceShareClass2 2023-03-31 05735797 frs-bus:PreferenceShareClass3 2022-04-01 2023-03-31 05735797 frs-bus:PreferenceShareClass3 2022-03-31 05735797 frs-bus:PreferenceShareClass3 2023-03-31 05735797 frs-bus:PreferenceShareClass4 2022-04-01 2023-03-31 05735797 frs-bus:PreferenceShareClass4 2022-03-31 05735797 frs-bus:PreferenceShareClass4 2023-03-31 05735797 frs-bus:PreferenceShareClass5 2022-04-01 2023-03-31 05735797 frs-bus:PreferenceShareClass5 2022-03-31 05735797 frs-bus:PreferenceShareClass5 2023-03-31 05735797 1 2022-04-01 2023-03-31 05735797 1 2023-03-31 05735797 1 2022-04-01 2023-03-31 05735797 frs-core:LeasedAssets 2022-04-01 2023-03-31 05735797 frs-core:OwnedAssets 2022-04-01 2023-03-31 05735797 frs-core:CurrencyRisk 2022-04-01 2023-03-31 05735797 frs-core:MarketRisk 2022-04-01 2023-03-31 05735797 frs-core:InterestRateRisk 2022-04-01 2023-03-31 05735797 frs-core:DeferredTaxation 2022-04-01 2023-03-31 05735797 frs-core:DeferredTaxation 2022-03-31 05735797 frs-core:DeferredTaxation 2023-03-31 05735797 frs-core:OtherProvisionsContingentLiabilities 2022-04-01 2023-03-31 05735797 frs-core:OtherProvisionsContingentLiabilities 2022-03-31 05735797 frs-core:OtherProvisionsContingentLiabilities 2023-03-31 05735797 frs-core:ProvisionsDeferredTax 2023-03-31 05735797 frs-core:OtherDeferredTax 2023-03-31 05735797 frs-core:AcceleratedTaxDepreciationDeferredTax 2023-03-31 05735797 frs-core:TaxLossesCarry-forwardsDeferredTax 2023-03-31 05735797 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-03-31 05735797 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-04-01 2023-03-31 05735797 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-03-31 05735797 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-03-31 05735797 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-04-01 2023-03-31 05735797 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-03-31 05735797 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-03-31 05735797 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-04-01 2023-03-31 05735797 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-03-31 05735797 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-03-31 05735797 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-03-31 05735797 frs-core:RevaluationInvestmentPropertyDeferredTax 2023-03-31 05735797 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-03-31 05735797 frs-core:OtherPost-employmentBenefitsDeferredTax 2023-03-31 05735797 frs-core:Share-basedPaymentsDeferredTax 2023-03-31 05735797 frs-core:TaxCreditsDeferredTax 2023-03-31 05735797 frs-core:CostValuation 2022-03-31 05735797 frs-core:AdditionsToInvestments 2023-03-31 05735797 frs-core:DisposalsRepaymentsInvestments 2023-03-31 05735797 frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-03-31 05735797 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-03-31 05735797 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-03-31 05735797 frs-core:OtherIncreaseDecreaseInInvestments 2023-03-31 05735797 frs-core:CostValuation 2023-03-31 05735797 frs-core:ProvisionsForImpairmentInvestments 2022-03-31 05735797 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-03-31 05735797 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-03-31 05735797 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-03-31 05735797 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-03-31 05735797 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-03-31 05735797 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-03-31 05735797 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-03-31 05735797 frs-core:ProvisionsForImpairmentInvestments 2023-03-31 05735797 frs-core:ListedExchangeTraded 2023-03-31 05735797 frs-core:ListedExchangeTraded 2022-03-31 05735797 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-03-31 05735797 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-03-31 05735797 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-03-31 05735797 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-03-31 05735797 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-03-31 05735797 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-03-31 05735797 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-03-31 05735797 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-03-31 05735797 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 05735797 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 05735797 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 05735797 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 05735797 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 05735797 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-03-31 05735797 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 05735797 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 05735797 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 05735797 frs-core:UnlistedNon-exchangeTraded 2023-03-31 05735797 frs-core:UnlistedNon-exchangeTraded 2022-03-31 05735797 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-03-31 05735797 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 05735797 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 05735797 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 05735797 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 05735797 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 05735797 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 05735797 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-03-31 05735797 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 05735797 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 05735797 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 05735797 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 05735797 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 05735797 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-03-31 05735797 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 05735797 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 05735797 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 05735797 dpl-frs:CostSales 2022-04-01 2023-03-31 05735797 dpl-frs:CostSales 2022-03-31 05735797 dpl-frs:CostSales 2023-03-31 05735797 dpl-frs:DistributionCosts 2022-04-01 2023-03-31 05735797 dpl-frs:AdministrativeExpenses 2022-04-01 2023-03-31 05735797 frs-bus:Director1 2022-04-01 2023-03-31 05735797 frs-bus:Director1 2022-03-31 05735797 frs-bus:Director1 2023-03-31 05735797 frs-bus:Director2 2022-04-01 2023-03-31 05735797 frs-bus:Director2 2022-03-31 05735797 frs-bus:Director2 2023-03-31 05735797 1 2022-04-01 2023-03-31 05735797 frs-core:CurrentFinancialInstruments 1 2023-03-31 05735797 frs-core:Non-currentFinancialInstruments 1 2023-03-31 05735797 2 2022-04-01 2023-03-31 05735797 frs-core:CurrentFinancialInstruments 2 2023-03-31 05735797 frs-core:Non-currentFinancialInstruments 2 2023-03-31 05735797 3 2022-04-01 2023-03-31 05735797 frs-core:CurrentFinancialInstruments 3 2023-03-31 05735797 frs-core:Non-currentFinancialInstruments 3 2023-03-31 05735797 4 2022-04-01 2023-03-31 05735797 frs-core:CurrentFinancialInstruments 4 2023-03-31 05735797 frs-core:Non-currentFinancialInstruments 4 2023-03-31 05735797 5 2022-04-01 2023-03-31 05735797 frs-core:CurrentFinancialInstruments 5 2023-03-31 05735797 frs-core:Non-currentFinancialInstruments 5 2023-03-31 05735797 6 2022-04-01 2023-03-31 05735797 frs-core:CurrentFinancialInstruments 6 2023-03-31 05735797 frs-core:Non-currentFinancialInstruments 6 2023-03-31 05735797 7 2022-04-01 2023-03-31 05735797 frs-core:CurrentFinancialInstruments 7 2023-03-31 05735797 frs-core:Non-currentFinancialInstruments 7 2023-03-31 05735797 8 2022-04-01 2023-03-31 05735797 frs-core:CurrentFinancialInstruments 8 2023-03-31 05735797 frs-core:Non-currentFinancialInstruments 8 2023-03-31 05735797 9 2022-04-01 2023-03-31 05735797 frs-core:CurrentFinancialInstruments 9 2023-03-31 05735797 frs-core:Non-currentFinancialInstruments 9 2023-03-31 05735797 10 2022-04-01 2023-03-31 05735797 frs-core:CurrentFinancialInstruments 10 2023-03-31 05735797 frs-core:Non-currentFinancialInstruments 10 2023-03-31 05735797 11 2022-04-01 2023-03-31 05735797 frs-core:CurrentFinancialInstruments 11 2023-03-31 05735797 frs-core:Non-currentFinancialInstruments 11 2023-03-31 05735797 12 2022-04-01 2023-03-31 05735797 frs-core:CurrentFinancialInstruments 12 2023-03-31 05735797 frs-core:Non-currentFinancialInstruments 12 2023-03-31 05735797 13 2022-04-01 2023-03-31 05735797 frs-core:CurrentFinancialInstruments 13 2023-03-31 05735797 frs-core:Non-currentFinancialInstruments 13 2023-03-31 05735797 14 2022-04-01 2023-03-31 05735797 frs-core:CurrentFinancialInstruments 14 2023-03-31 05735797 frs-core:Non-currentFinancialInstruments 14 2023-03-31 05735797 15 2022-04-01 2023-03-31 05735797 frs-core:CurrentFinancialInstruments 15 2023-03-31 05735797 frs-core:Non-currentFinancialInstruments 15 2023-03-31 05735797 16 2022-04-01 2023-03-31 05735797 frs-core:CurrentFinancialInstruments 16 2023-03-31 05735797 frs-core:Non-currentFinancialInstruments 16 2023-03-31 05735797 17 2022-04-01 2023-03-31 05735797 frs-core:CurrentFinancialInstruments 17 2023-03-31 05735797 frs-core:Non-currentFinancialInstruments 17 2023-03-31 05735797 18 2022-04-01 2023-03-31 05735797 frs-core:CurrentFinancialInstruments 18 2023-03-31 05735797 frs-core:Non-currentFinancialInstruments 18 2023-03-31 05735797 19 2022-04-01 2023-03-31 05735797 frs-core:CurrentFinancialInstruments 19 2023-03-31 05735797 frs-core:Non-currentFinancialInstruments 19 2023-03-31 05735797 20 2022-04-01 2023-03-31 05735797 frs-core:CurrentFinancialInstruments 20 2023-03-31 05735797 frs-core:Non-currentFinancialInstruments 20 2023-03-31 05735797 dpl-frs:Item1 2022-04-01 2023-03-31 05735797 dpl-frs:Item1 2022-03-31 05735797 dpl-frs:Item1 2023-03-31 05735797 dpl-frs:CostSales dpl-frs:Item1 2022-04-01 2023-03-31 05735797 dpl-frs:CostSales dpl-frs:Item1 2022-03-31 05735797 dpl-frs:CostSales dpl-frs:Item1 2023-03-31 05735797 dpl-frs:DistributionCosts dpl-frs:Item1 2022-04-01 2023-03-31 05735797 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-04-01 2023-03-31 05735797 dpl-frs:Item2 2022-04-01 2023-03-31 05735797 dpl-frs:Item2 2022-03-31 05735797 dpl-frs:Item2 2023-03-31 05735797 dpl-frs:CostSales dpl-frs:Item2 2022-04-01 2023-03-31 05735797 dpl-frs:CostSales dpl-frs:Item2 2022-03-31 05735797 dpl-frs:CostSales dpl-frs:Item2 2023-03-31 05735797 dpl-frs:DistributionCosts dpl-frs:Item2 2022-04-01 2023-03-31 05735797 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-04-01 2023-03-31 05735797 dpl-frs:Item3 2022-04-01 2023-03-31 05735797 dpl-frs:Item3 2022-03-31 05735797 dpl-frs:Item3 2023-03-31 05735797 dpl-frs:CostSales dpl-frs:Item3 2022-04-01 2023-03-31 05735797 dpl-frs:CostSales dpl-frs:Item3 2022-03-31 05735797 dpl-frs:CostSales dpl-frs:Item3 2023-03-31 05735797 dpl-frs:DistributionCosts dpl-frs:Item3 2022-04-01 2023-03-31 05735797 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-04-01 2023-03-31 05735797 dpl-frs:Item4 2022-04-01 2023-03-31 05735797 dpl-frs:Item4 2022-03-31 05735797 dpl-frs:Item4 2023-03-31 05735797 dpl-frs:CostSales dpl-frs:Item4 2022-04-01 2023-03-31 05735797 dpl-frs:CostSales dpl-frs:Item4 2022-03-31 05735797 dpl-frs:CostSales dpl-frs:Item4 2023-03-31 05735797 dpl-frs:DistributionCosts dpl-frs:Item4 2022-04-01 2023-03-31 05735797 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-04-01 2023-03-31 05735797 dpl-frs:Item5 2022-04-01 2023-03-31 05735797 dpl-frs:Item5 2022-03-31 05735797 dpl-frs:Item5 2023-03-31 05735797 dpl-frs:CostSales dpl-frs:Item5 2022-04-01 2023-03-31 05735797 dpl-frs:CostSales dpl-frs:Item5 2022-03-31 05735797 dpl-frs:CostSales dpl-frs:Item5 2023-03-31 05735797 dpl-frs:DistributionCosts dpl-frs:Item5 2022-04-01 2023-03-31 05735797 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-04-01 2023-03-31 05735797 dpl-frs:Item6 2022-04-01 2023-03-31 05735797 dpl-frs:Item6 2022-03-31 05735797 dpl-frs:Item6 2023-03-31 05735797 dpl-frs:CostSales dpl-frs:Item6 2022-04-01 2023-03-31 05735797 dpl-frs:CostSales dpl-frs:Item6 2022-03-31 05735797 dpl-frs:CostSales dpl-frs:Item6 2023-03-31 05735797 dpl-frs:DistributionCosts dpl-frs:Item6 2022-04-01 2023-03-31 05735797 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-04-01 2023-03-31 05735797 dpl-frs:Item7 2022-04-01 2023-03-31 05735797 dpl-frs:Item7 2022-03-31 05735797 dpl-frs:Item7 2023-03-31 05735797 dpl-frs:CostSales dpl-frs:Item7 2022-04-01 2023-03-31 05735797 dpl-frs:CostSales dpl-frs:Item7 2022-03-31 05735797 dpl-frs:CostSales dpl-frs:Item7 2023-03-31 05735797 dpl-frs:DistributionCosts dpl-frs:Item7 2022-04-01 2023-03-31 05735797 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-04-01 2023-03-31 05735797 dpl-frs:Item8 2022-04-01 2023-03-31 05735797 dpl-frs:Item8 2022-03-31 05735797 dpl-frs:Item8 2023-03-31 05735797 dpl-frs:CostSales dpl-frs:Item8 2022-04-01 2023-03-31 05735797 dpl-frs:CostSales dpl-frs:Item8 2022-03-31 05735797 dpl-frs:CostSales dpl-frs:Item8 2023-03-31 05735797 dpl-frs:DistributionCosts dpl-frs:Item8 2022-04-01 2023-03-31 05735797 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-04-01 2023-03-31 05735797 dpl-frs:Item9 2022-04-01 2023-03-31 05735797 dpl-frs:Item9 2022-03-31 05735797 dpl-frs:Item9 2023-03-31 05735797 dpl-frs:CostSales dpl-frs:Item9 2022-04-01 2023-03-31 05735797 dpl-frs:CostSales dpl-frs:Item9 2022-03-31 05735797 dpl-frs:CostSales dpl-frs:Item9 2023-03-31 05735797 dpl-frs:DistributionCosts dpl-frs:Item9 2022-04-01 2023-03-31 05735797 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-04-01 2023-03-31 05735797 dpl-frs:Item10 2022-04-01 2023-03-31 05735797 dpl-frs:Item10 2022-03-31 05735797 dpl-frs:Item10 2023-03-31 05735797 dpl-frs:CostSales dpl-frs:Item10 2022-04-01 2023-03-31 05735797 dpl-frs:CostSales dpl-frs:Item10 2022-03-31 05735797 dpl-frs:CostSales dpl-frs:Item10 2023-03-31 05735797 dpl-frs:DistributionCosts dpl-frs:Item10 2022-04-01 2023-03-31 05735797 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-04-01 2023-03-31 05735797 dpl-frs:Item11 2022-04-01 2023-03-31 05735797 dpl-frs:Item11 2022-03-31 05735797 dpl-frs:Item11 2023-03-31 05735797 dpl-frs:CostSales dpl-frs:Item11 2022-04-01 2023-03-31 05735797 dpl-frs:CostSales dpl-frs:Item11 2022-03-31 05735797 dpl-frs:CostSales dpl-frs:Item11 2023-03-31 05735797 dpl-frs:DistributionCosts dpl-frs:Item11 2022-04-01 2023-03-31 05735797 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-04-01 2023-03-31 05735797 dpl-frs:Item12 2022-04-01 2023-03-31 05735797 dpl-frs:Item12 2022-03-31 05735797 dpl-frs:Item12 2023-03-31 05735797 dpl-frs:CostSales dpl-frs:Item12 2022-04-01 2023-03-31 05735797 dpl-frs:CostSales dpl-frs:Item12 2022-03-31 05735797 dpl-frs:CostSales dpl-frs:Item12 2023-03-31 05735797 dpl-frs:DistributionCosts dpl-frs:Item12 2022-04-01 2023-03-31 05735797 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-04-01 2023-03-31 05735797 1 2022-04-01 2023-03-31 05735797 frs-countries:EnglandWales 2022-04-01 2023-03-31 05735797 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-03-31 05735797 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-03-31 05735797 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-03-31 05735797 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-03-31 05735797 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-04-01 2022-03-31 05735797 frs-core:AllSubsidiaries 2021-04-01 2022-03-31 05735797 frs-core:KeyManagementPersonnel 2021-04-01 2022-03-31 05735797 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-04-01 2022-03-31 05735797 frs-core:OtherRelatedParties 2021-04-01 2022-03-31 05735797 2021-03-31 05735797 2022-03-31 05735797 2021-04-01 2022-03-31 05735797 frs-core:CurrentFinancialInstruments 2022-03-31 05735797 frs-core:CurrentFinancialInstruments 2021-04-01 2022-03-31 05735797 frs-core:Non-currentFinancialInstruments 2022-03-31 05735797 frs-core:Non-currentFinancialInstruments 2021-04-01 2022-03-31 05735797 frs-core:CurrentFinancialInstruments 2021-04-01 2022-03-31 05735797 frs-core:CurrentFinancialInstruments 2022-03-31 05735797 frs-core:AfterOneYear 2021-04-01 2022-03-31 05735797 frs-core:BetweenOneFiveYears 2021-04-01 2022-03-31 05735797 frs-core:BetweenOneFiveYears 2022-03-31 05735797 frs-core:ComputerEquipment 2022-03-31 05735797 frs-core:ComputerEquipment 2021-04-01 2022-03-31 05735797 frs-core:ComputerEquipment 2021-03-31 05735797 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-03-31 05735797 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-04-01 2022-03-31 05735797 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-03-31 05735797 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-03-31 05735797 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-04-01 2022-03-31 05735797 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-03-31 05735797 frs-core:FurnitureFittings 2022-03-31 05735797 frs-core:FurnitureFittings 2021-04-01 2022-03-31 05735797 frs-core:FurnitureFittings 2021-03-31 05735797 frs-core:NetGoodwill 2022-03-31 05735797 frs-core:NetGoodwill 2021-04-01 2022-03-31 05735797 frs-core:NetGoodwill 2021-03-31 05735797 frs-core:InvestmentPropertyIncludedWithinPPE 2022-03-31 05735797 frs-core:InvestmentPropertyIncludedWithinPPE 2021-04-01 2022-03-31 05735797 frs-core:InvestmentPropertyIncludedWithinPPE 2021-03-31 05735797 frs-core:LandBuildings 2022-03-31 05735797 frs-core:LandBuildings 2021-04-01 2022-03-31 05735797 frs-core:LandBuildings 2021-03-31 05735797 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-03-31 05735797 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-04-01 2022-03-31 05735797 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-03-31 05735797 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-03-31 05735797 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-04-01 2022-03-31 05735797 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-03-31 05735797 frs-core:MoreThanFiveYears 2021-04-01 2022-03-31 05735797 frs-core:MoreThanFiveYears 2022-03-31 05735797 frs-core:MotorVehicles 2022-03-31 05735797 frs-core:MotorVehicles 2021-04-01 2022-03-31 05735797 frs-core:MotorVehicles 2021-03-31 05735797 frs-core:OtherResidualIntangibleAssets 2022-03-31 05735797 frs-core:OtherResidualIntangibleAssets 2021-04-01 2022-03-31 05735797 frs-core:OtherResidualIntangibleAssets 2021-03-31 05735797 frs-core:PlantMachinery 2022-03-31 05735797 frs-core:PlantMachinery 2021-04-01 2022-03-31 05735797 frs-core:PlantMachinery 2021-03-31 05735797 frs-core:Secured 2022-03-31 05735797 frs-core:Unsecured 2022-03-31 05735797 frs-core:WithinOneYear 2021-04-01 2022-03-31 05735797 frs-core:WithinOneYear 2022-03-31 05735797 frs-core:CapitalRedemptionReserve 2021-04-01 2022-03-31 05735797 frs-core:CapitalRedemptionReserve 2021-03-31 05735797 frs-core:CapitalRedemptionReserve 2022-03-31 05735797 frs-core:OtherReservesSubtotal 2021-04-01 2022-03-31 05735797 frs-core:OtherReservesSubtotal 2021-03-31 05735797 frs-core:OtherReservesSubtotal 2022-03-31 05735797 frs-core:RevaluationReserve 2021-04-01 2022-03-31 05735797 frs-core:RevaluationReserve 2021-03-31 05735797 frs-core:RevaluationReserve 2022-03-31 05735797 frs-core:SharePremium 2021-04-01 2022-03-31 05735797 frs-core:SharePremium 2021-03-31 05735797 frs-core:SharePremium 2022-03-31 05735797 frs-core:ShareCapital 2021-04-01 2022-03-31 05735797 frs-core:ShareCapital 2021-03-31 05735797 frs-core:ShareCapital 2022-03-31 05735797 frs-core:RetainedEarningsAccumulatedLosses 2021-04-01 2022-03-31 05735797 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-03-31 05735797 frs-core:RetainedEarningsAccumulatedLosses 2022-03-31 05735797 frs-core:RetainedEarningsAccumulatedLosses 2021-03-31 05735797 frs-core:RetainedEarningsAccumulatedLosses 2022-03-31 05735797 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-03-31 05735797 frs-countries:UnitedKingdom 2021-04-01 2022-03-31 05735797 frs-countries:Europe 2021-04-01 2022-03-31 05735797 frs-countries:NorthAmerica 2021-04-01 2022-03-31 05735797 frs-countries:SouthAmerica 2021-04-01 2022-03-31 05735797 frs-countries:Asia 2021-04-01 2022-03-31 05735797 frs-countries:RestWorldOutsideUK 2021-04-01 2022-03-31 05735797 frs-bus:HighestPaidDirector 2021-04-01 2022-03-31 05735797 frs-bus:PrivateLimitedCompanyLtd 2021-04-01 2022-03-31 05735797 frs-bus:CompanyLimitedByGuarantee 2021-04-01 2022-03-31 05735797 frs-bus:LimitedLiabilityPartnershipLLP 2021-04-01 2022-03-31 05735797 frs-bus:LimitedLiabilityPartnershipsSORP 2021-04-01 2022-03-31 05735797 frs-bus:FullAccounts 2021-04-01 2022-03-31 05735797 frs-bus:FilletedAccounts 2021-04-01 2022-03-31 05735797 frs-bus:AbridgedAccounts 2021-04-01 2022-03-31 05735797 frs-bus:FRS102 2021-04-01 2022-03-31 05735797 frs-bus:MediumEntities 2021-04-01 2022-03-31 05735797 frs-bus:SmallEntities 2021-04-01 2022-03-31 05735797 frs-bus:EntityHasNeverTraded 2021-04-01 2022-03-31 05735797 frs-bus:EntityNoLongerTradingButTradedInPast 2021-04-01 2022-03-31 05735797 frs-bus:Audited 2021-04-01 2022-03-31 05735797 frs-bus:AuditExempt-NoAccountantsReport 2021-04-01 2022-03-31 05735797 frs-bus:AuditExemptWithAccountantsReport 2021-04-01 2022-03-31 05735797 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-04-01 2022-03-31 05735797 frs-bus:LargeCompaniesRegimeForAccounts 2021-04-01 2022-03-31 05735797 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-04-01 2022-03-31 05735797 frs-bus:SmallCompaniesRegimeForAccounts 2021-04-01 2022-03-31 05735797 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-04-01 2022-03-31 05735797 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-04-01 2022-03-31 05735797 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-04-01 2022-03-31 05735797 frs-bus:OrdinaryShareClass1 2021-04-01 2022-03-31 05735797 frs-bus:OrdinaryShareClass1 2021-03-31 05735797 frs-bus:OrdinaryShareClass1 2022-03-31 05735797 frs-bus:OrdinaryShareClass2 2021-04-01 2022-03-31 05735797 frs-bus:OrdinaryShareClass2 2021-03-31 05735797 frs-bus:OrdinaryShareClass2 2022-03-31 05735797 frs-bus:OrdinaryShareClass3 2021-04-01 2022-03-31 05735797 frs-bus:OrdinaryShareClass3 2021-03-31 05735797 frs-bus:OrdinaryShareClass3 2022-03-31 05735797 frs-bus:OrdinaryShareClass4 2021-04-01 2022-03-31 05735797 frs-bus:OrdinaryShareClass4 2021-03-31 05735797 frs-bus:OrdinaryShareClass4 2022-03-31 05735797 frs-bus:OrdinaryShareClass5 2021-04-01 2022-03-31 05735797 frs-bus:OrdinaryShareClass5 2021-03-31 05735797 frs-bus:OrdinaryShareClass5 2022-03-31 05735797 frs-bus:PreferenceShareClass1 2021-04-01 2022-03-31 05735797 frs-bus:PreferenceShareClass1 2021-03-31 05735797 frs-bus:PreferenceShareClass1 2022-03-31 05735797 frs-bus:PreferenceShareClass2 2021-04-01 2022-03-31 05735797 frs-bus:PreferenceShareClass2 2021-03-31 05735797 frs-bus:PreferenceShareClass2 2022-03-31 05735797 frs-bus:PreferenceShareClass3 2021-04-01 2022-03-31 05735797 frs-bus:PreferenceShareClass3 2021-03-31 05735797 frs-bus:PreferenceShareClass3 2022-03-31 05735797 frs-bus:PreferenceShareClass4 2021-04-01 2022-03-31 05735797 frs-bus:PreferenceShareClass4 2021-03-31 05735797 frs-bus:PreferenceShareClass4 2022-03-31 05735797 frs-bus:PreferenceShareClass5 2021-04-01 2022-03-31 05735797 frs-bus:PreferenceShareClass5 2021-03-31 05735797 frs-bus:PreferenceShareClass5 2022-03-31 05735797 1 2021-04-01 2022-03-31 05735797 1 2022-03-31 05735797 1 2021-04-01 2022-03-31 05735797 frs-core:LeasedAssets 2021-04-01 2022-03-31 05735797 frs-core:OwnedAssets 2021-04-01 2022-03-31 05735797 frs-core:CurrencyRisk 2021-04-01 2022-03-31 05735797 frs-core:MarketRisk 2021-04-01 2022-03-31 05735797 frs-core:InterestRateRisk 2021-04-01 2022-03-31 05735797 frs-core:DeferredTaxation 2021-04-01 2022-03-31 05735797 frs-core:DeferredTaxation 2021-03-31 05735797 frs-core:DeferredTaxation 2022-03-31 05735797 frs-core:OtherProvisionsContingentLiabilities 2021-04-01 2022-03-31 05735797 frs-core:OtherProvisionsContingentLiabilities 2021-03-31 05735797 frs-core:OtherProvisionsContingentLiabilities 2022-03-31 05735797 frs-core:ProvisionsDeferredTax 2022-03-31 05735797 frs-core:OtherDeferredTax 2022-03-31 05735797 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-03-31 05735797 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-03-31 05735797 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-03-31 05735797 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-04-01 2022-03-31 05735797 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-03-31 05735797 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-03-31 05735797 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-04-01 2022-03-31 05735797 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-03-31 05735797 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-03-31 05735797 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-04-01 2022-03-31 05735797 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-03-31 05735797 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-03-31 05735797 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-03-31 05735797 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-03-31 05735797 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-03-31 05735797 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-03-31 05735797 frs-core:Share-basedPaymentsDeferredTax 2022-03-31 05735797 frs-core:TaxCreditsDeferredTax 2022-03-31 05735797 frs-core:CostValuation 2021-03-31 05735797 frs-core:AdditionsToInvestments 2022-03-31 05735797 frs-core:DisposalsRepaymentsInvestments 2022-03-31 05735797 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-03-31 05735797 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-03-31 05735797 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-03-31 05735797 frs-core:OtherIncreaseDecreaseInInvestments 2022-03-31 05735797 frs-core:CostValuation 2022-03-31 05735797 frs-core:ProvisionsForImpairmentInvestments 2021-03-31 05735797 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-03-31 05735797 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-03-31 05735797 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-03-31 05735797 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-03-31 05735797 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-03-31 05735797 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-03-31 05735797 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-03-31 05735797 frs-core:ProvisionsForImpairmentInvestments 2022-03-31 05735797 frs-core:ListedExchangeTraded 2022-03-31 05735797 frs-core:ListedExchangeTraded 2021-03-31 05735797 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-03-31 05735797 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-03-31 05735797 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-03-31 05735797 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-03-31 05735797 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-03-31 05735797 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-03-31 05735797 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-03-31 05735797 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-03-31 05735797 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-03-31 05735797 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 05735797 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 05735797 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 05735797 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 05735797 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-03-31 05735797 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 05735797 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 05735797 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 05735797 frs-core:UnlistedNon-exchangeTraded 2022-03-31 05735797 frs-core:UnlistedNon-exchangeTraded 2021-03-31 05735797 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-03-31 05735797 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 05735797 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 05735797 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 05735797 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 05735797 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 05735797 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 05735797 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-03-31 05735797 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-03-31 05735797 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 05735797 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 05735797 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 05735797 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 05735797 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-03-31 05735797 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 05735797 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 05735797 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 05735797 dpl-frs:CostSales 2021-04-01 2022-03-31 05735797 dpl-frs:CostSales 2021-03-31 05735797 dpl-frs:CostSales 2022-03-31 05735797 dpl-frs:DistributionCosts 2021-04-01 2022-03-31 05735797 dpl-frs:AdministrativeExpenses 2021-04-01 2022-03-31 05735797 frs-bus:Director1 2021-04-01 2022-03-31 05735797 frs-bus:Director1 2021-03-31 05735797 frs-bus:Director1 2022-03-31 05735797 frs-bus:Director2 2021-04-01 2022-03-31 05735797 frs-bus:Director2 2021-03-31 05735797 frs-bus:Director2 2022-03-31 05735797 1 2021-04-01 2022-03-31 05735797 frs-core:CurrentFinancialInstruments 1 2022-03-31 05735797 frs-core:Non-currentFinancialInstruments 1 2022-03-31 05735797 2 2021-04-01 2022-03-31 05735797 frs-core:CurrentFinancialInstruments 2 2022-03-31 05735797 frs-core:Non-currentFinancialInstruments 2 2022-03-31 05735797 3 2021-04-01 2022-03-31 05735797 frs-core:CurrentFinancialInstruments 3 2022-03-31 05735797 frs-core:Non-currentFinancialInstruments 3 2022-03-31 05735797 4 2021-04-01 2022-03-31 05735797 frs-core:CurrentFinancialInstruments 4 2022-03-31 05735797 frs-core:Non-currentFinancialInstruments 4 2022-03-31 05735797 5 2021-04-01 2022-03-31 05735797 frs-core:CurrentFinancialInstruments 5 2022-03-31 05735797 frs-core:Non-currentFinancialInstruments 5 2022-03-31 05735797 6 2021-04-01 2022-03-31 05735797 frs-core:CurrentFinancialInstruments 6 2022-03-31 05735797 frs-core:Non-currentFinancialInstruments 6 2022-03-31 05735797 7 2021-04-01 2022-03-31 05735797 frs-core:CurrentFinancialInstruments 7 2022-03-31 05735797 frs-core:Non-currentFinancialInstruments 7 2022-03-31 05735797 8 2021-04-01 2022-03-31 05735797 frs-core:CurrentFinancialInstruments 8 2022-03-31 05735797 frs-core:Non-currentFinancialInstruments 8 2022-03-31 05735797 9 2021-04-01 2022-03-31 05735797 frs-core:CurrentFinancialInstruments 9 2022-03-31 05735797 frs-core:Non-currentFinancialInstruments 9 2022-03-31 05735797 10 2021-04-01 2022-03-31 05735797 frs-core:CurrentFinancialInstruments 10 2022-03-31 05735797 frs-core:Non-currentFinancialInstruments 10 2022-03-31 05735797 11 2021-04-01 2022-03-31 05735797 frs-core:CurrentFinancialInstruments 11 2022-03-31 05735797 frs-core:Non-currentFinancialInstruments 11 2022-03-31 05735797 12 2021-04-01 2022-03-31 05735797 frs-core:CurrentFinancialInstruments 12 2022-03-31 05735797 frs-core:Non-currentFinancialInstruments 12 2022-03-31 05735797 13 2021-04-01 2022-03-31 05735797 frs-core:CurrentFinancialInstruments 13 2022-03-31 05735797 frs-core:Non-currentFinancialInstruments 13 2022-03-31 05735797 14 2021-04-01 2022-03-31 05735797 frs-core:CurrentFinancialInstruments 14 2022-03-31 05735797 frs-core:Non-currentFinancialInstruments 14 2022-03-31 05735797 15 2021-04-01 2022-03-31 05735797 frs-core:CurrentFinancialInstruments 15 2022-03-31 05735797 frs-core:Non-currentFinancialInstruments 15 2022-03-31 05735797 16 2021-04-01 2022-03-31 05735797 frs-core:CurrentFinancialInstruments 16 2022-03-31 05735797 frs-core:Non-currentFinancialInstruments 16 2022-03-31 05735797 17 2021-04-01 2022-03-31 05735797 frs-core:CurrentFinancialInstruments 17 2022-03-31 05735797 frs-core:Non-currentFinancialInstruments 17 2022-03-31 05735797 18 2021-04-01 2022-03-31 05735797 frs-core:CurrentFinancialInstruments 18 2022-03-31 05735797 frs-core:Non-currentFinancialInstruments 18 2022-03-31 05735797 19 2021-04-01 2022-03-31 05735797 frs-core:CurrentFinancialInstruments 19 2022-03-31 05735797 frs-core:Non-currentFinancialInstruments 19 2022-03-31 05735797 20 2021-04-01 2022-03-31 05735797 frs-core:CurrentFinancialInstruments 20 2022-03-31 05735797 frs-core:Non-currentFinancialInstruments 20 2022-03-31 05735797 dpl-frs:Item1 2021-04-01 2022-03-31 05735797 dpl-frs:Item1 2021-03-31 05735797 dpl-frs:Item1 2022-03-31 05735797 dpl-frs:CostSales dpl-frs:Item1 2021-04-01 2022-03-31 05735797 dpl-frs:CostSales dpl-frs:Item1 2021-03-31 05735797 dpl-frs:CostSales dpl-frs:Item1 2022-03-31 05735797 dpl-frs:DistributionCosts dpl-frs:Item1 2021-04-01 2022-03-31 05735797 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-04-01 2022-03-31 05735797 dpl-frs:Item2 2021-04-01 2022-03-31 05735797 dpl-frs:Item2 2021-03-31 05735797 dpl-frs:Item2 2022-03-31 05735797 dpl-frs:CostSales dpl-frs:Item2 2021-04-01 2022-03-31 05735797 dpl-frs:CostSales dpl-frs:Item2 2021-03-31 05735797 dpl-frs:CostSales dpl-frs:Item2 2022-03-31 05735797 dpl-frs:DistributionCosts dpl-frs:Item2 2021-04-01 2022-03-31 05735797 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-04-01 2022-03-31 05735797 dpl-frs:Item3 2021-04-01 2022-03-31 05735797 dpl-frs:Item3 2021-03-31 05735797 dpl-frs:Item3 2022-03-31 05735797 dpl-frs:CostSales dpl-frs:Item3 2021-04-01 2022-03-31 05735797 dpl-frs:CostSales dpl-frs:Item3 2021-03-31 05735797 dpl-frs:CostSales dpl-frs:Item3 2022-03-31 05735797 dpl-frs:DistributionCosts dpl-frs:Item3 2021-04-01 2022-03-31 05735797 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-04-01 2022-03-31 05735797 dpl-frs:Item4 2021-04-01 2022-03-31 05735797 dpl-frs:Item4 2021-03-31 05735797 dpl-frs:Item4 2022-03-31 05735797 dpl-frs:CostSales dpl-frs:Item4 2021-04-01 2022-03-31 05735797 dpl-frs:CostSales dpl-frs:Item4 2021-03-31 05735797 dpl-frs:CostSales dpl-frs:Item4 2022-03-31 05735797 dpl-frs:DistributionCosts dpl-frs:Item4 2021-04-01 2022-03-31 05735797 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-04-01 2022-03-31 05735797 dpl-frs:Item5 2021-04-01 2022-03-31 05735797 dpl-frs:Item5 2021-03-31 05735797 dpl-frs:Item5 2022-03-31 05735797 dpl-frs:CostSales dpl-frs:Item5 2021-04-01 2022-03-31 05735797 dpl-frs:CostSales dpl-frs:Item5 2021-03-31 05735797 dpl-frs:CostSales dpl-frs:Item5 2022-03-31 05735797 dpl-frs:DistributionCosts dpl-frs:Item5 2021-04-01 2022-03-31 05735797 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-04-01 2022-03-31 05735797 dpl-frs:Item6 2021-04-01 2022-03-31 05735797 dpl-frs:Item6 2021-03-31 05735797 dpl-frs:Item6 2022-03-31 05735797 dpl-frs:CostSales dpl-frs:Item6 2021-04-01 2022-03-31 05735797 dpl-frs:CostSales dpl-frs:Item6 2021-03-31 05735797 dpl-frs:CostSales dpl-frs:Item6 2022-03-31 05735797 dpl-frs:DistributionCosts dpl-frs:Item6 2021-04-01 2022-03-31 05735797 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-04-01 2022-03-31 05735797 dpl-frs:Item7 2021-04-01 2022-03-31 05735797 dpl-frs:Item7 2021-03-31 05735797 dpl-frs:Item7 2022-03-31 05735797 dpl-frs:CostSales dpl-frs:Item7 2021-04-01 2022-03-31 05735797 dpl-frs:CostSales dpl-frs:Item7 2021-03-31 05735797 dpl-frs:CostSales dpl-frs:Item7 2022-03-31 05735797 dpl-frs:DistributionCosts dpl-frs:Item7 2021-04-01 2022-03-31 05735797 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-04-01 2022-03-31 05735797 dpl-frs:Item8 2021-04-01 2022-03-31 05735797 dpl-frs:Item8 2021-03-31 05735797 dpl-frs:Item8 2022-03-31 05735797 dpl-frs:CostSales dpl-frs:Item8 2021-04-01 2022-03-31 05735797 dpl-frs:CostSales dpl-frs:Item8 2021-03-31 05735797 dpl-frs:CostSales dpl-frs:Item8 2022-03-31 05735797 dpl-frs:DistributionCosts dpl-frs:Item8 2021-04-01 2022-03-31 05735797 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-04-01 2022-03-31 05735797 dpl-frs:Item9 2021-04-01 2022-03-31 05735797 dpl-frs:Item9 2021-03-31 05735797 dpl-frs:Item9 2022-03-31 05735797 dpl-frs:CostSales dpl-frs:Item9 2021-04-01 2022-03-31 05735797 dpl-frs:CostSales dpl-frs:Item9 2021-03-31 05735797 dpl-frs:CostSales dpl-frs:Item9 2022-03-31 05735797 dpl-frs:DistributionCosts dpl-frs:Item9 2021-04-01 2022-03-31 05735797 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-04-01 2022-03-31 05735797 dpl-frs:Item10 2021-04-01 2022-03-31 05735797 dpl-frs:Item10 2021-03-31 05735797 dpl-frs:Item10 2022-03-31 05735797 dpl-frs:CostSales dpl-frs:Item10 2021-04-01 2022-03-31 05735797 dpl-frs:CostSales dpl-frs:Item10 2021-03-31 05735797 dpl-frs:CostSales dpl-frs:Item10 2022-03-31 05735797 dpl-frs:DistributionCosts dpl-frs:Item10 2021-04-01 2022-03-31 05735797 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-04-01 2022-03-31 05735797 dpl-frs:Item11 2021-04-01 2022-03-31 05735797 dpl-frs:Item11 2021-03-31 05735797 dpl-frs:Item11 2022-03-31 05735797 dpl-frs:CostSales dpl-frs:Item11 2021-04-01 2022-03-31 05735797 dpl-frs:CostSales dpl-frs:Item11 2021-03-31 05735797 dpl-frs:CostSales dpl-frs:Item11 2022-03-31 05735797 dpl-frs:DistributionCosts dpl-frs:Item11 2021-04-01 2022-03-31 05735797 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-04-01 2022-03-31 05735797 dpl-frs:Item12 2021-04-01 2022-03-31 05735797 dpl-frs:Item12 2021-03-31 05735797 dpl-frs:Item12 2022-03-31 05735797 dpl-frs:CostSales dpl-frs:Item12 2021-04-01 2022-03-31 05735797 dpl-frs:CostSales dpl-frs:Item12 2021-03-31 05735797 dpl-frs:CostSales dpl-frs:Item12 2022-03-31 05735797 dpl-frs:DistributionCosts dpl-frs:Item12 2021-04-01 2022-03-31 05735797 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-04-01 2022-03-31 05735797 1 2021-04-01 2022-03-31 05735797 frs-countries:EnglandWales 2021-04-01 2022-03-31
Registered number: 05735797
BERTIE AND BOO TEAHOUSE AND THEATRE LIMITED
Unaudited Financial Statements
For The Year Ended 31 March 2023
Proaccounts UK
Unit M228, 89 Bickersteth Road
Tooting
LONDON
SW17 9SH
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 05735797
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 129,484 129,484
129,484 129,484
CURRENT ASSETS
Debtors 5 34,311 34,311
Cash at bank and in hand 3,024 3,024
37,335 37,335
Creditors: Amounts Falling Due Within One Year 6 (101,088 ) (101,088 )
NET CURRENT ASSETS (LIABILITIES) (63,753 ) (63,753 )
TOTAL ASSETS LESS CURRENT LIABILITIES 65,731 65,731
Creditors: Amounts Falling Due After More Than One Year 7 (60,919 ) (60,919 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (5,251 ) (5,251 )
NET LIABILITIES (439 ) (439 )
CAPITAL AND RESERVES
Called up share capital 8 2 2
Profit and Loss Account (441 ) (441 )
SHAREHOLDERS' FUNDS (439) (439)
Page 1
Page 2
For the year ending 31 March 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr SAMUEL DANBY
Director
31/12/2023
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
BERTIE AND BOO TEAHOUSE AND THEATRE LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 05735797 . The registered office is UNIT M228, 89 BICKERSTETH ROAD, TOOTING, LONDON, SW17 9SH.
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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold over the term of lease
Plant & Machinery 25% reducing balance
Fixtures & Fittings 15% reducing balance
Computer Equipment 33% on cost
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 5)
2 5
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 April 2022 123,000 32,100 35,202 565 190,867
As at 31 March 2023 123,000 32,100 35,202 565 190,867
Depreciation
As at 1 April 2022 - 31,682 29,136 565 61,383
As at 31 March 2023 - 31,682 29,136 565 61,383
Net Book Value
As at 31 March 2023 123,000 418 6,066 - 129,484
As at 1 April 2022 123,000 418 6,066 - 129,484
5. Debtors
2023 2022
£ £
Due within one year
Other debtors 34,311 34,311
34,311 34,311
Page 3
Page 4
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 1,981 1,981
Bank loans and overdrafts 11,516 11,516
Corporation tax 10,460 10,460
Other taxes and social security 19,557 19,557
VAT 45,970 45,970
Other creditors 2,167 2,167
Accruals and deferred income 720 720
Directors' loan accounts 8,717 8,717
101,088 101,088
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 60,919 60,919
60,919 60,919
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 2 2
Page 4