Acorah Software Products - Accounts Production 13.8.831 false true 30 September 2022 1 October 2021 false 1 October 2022 30 September 2023 30 September 2023 10399288 Mr A Jovanovic Mrs N Jovanovic true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10399288 frs-bus:Original frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-09-30 10399288 frs-bus:Original frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-09-30 10399288 frs-bus:Original frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-09-30 10399288 frs-bus:Original frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-10-01 2023-09-30 10399288 frs-bus:Original frs-core:AllSubsidiaries 2022-10-01 2023-09-30 10399288 frs-bus:Original frs-core:KeyManagementPersonnel 2022-10-01 2023-09-30 10399288 frs-bus:Original frs-core:EntitiesControlledByKeyManagementPersonnel 2022-10-01 2023-09-30 10399288 frs-bus:Original frs-core:OtherRelatedParties 2022-10-01 2023-09-30 10399288 2022-09-30 10399288 2023-09-30 10399288 2022-10-01 2023-09-30 10399288 frs-bus:Original frs-core:CurrentFinancialInstruments 2023-09-30 10399288 frs-bus:Original frs-core:CurrentFinancialInstruments 2022-10-01 2023-09-30 10399288 frs-bus:Original frs-core:Non-currentFinancialInstruments 2023-09-30 10399288 frs-bus:Original frs-core:Non-currentFinancialInstruments 2022-10-01 2023-09-30 10399288 frs-bus:Original frs-core:CurrentFinancialInstruments 2022-10-01 2023-09-30 10399288 frs-bus:Original frs-core:CurrentFinancialInstruments 2023-09-30 10399288 frs-bus:Original frs-core:AfterOneYear 2022-10-01 2023-09-30 10399288 frs-bus:Original frs-core:BetweenOneFiveYears 2022-10-01 2023-09-30 10399288 frs-bus:Original frs-core:BetweenOneFiveYears 2023-09-30 10399288 frs-bus:Original frs-core:ComputerEquipment 2023-09-30 10399288 frs-bus:Original frs-core:ComputerEquipment 2022-10-01 2023-09-30 10399288 frs-bus:Original frs-core:ComputerEquipment 2022-09-30 10399288 frs-bus:Original frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-09-30 10399288 frs-bus:Original frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-10-01 2023-09-30 10399288 frs-bus:Original frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-09-30 10399288 frs-bus:Original frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-09-30 10399288 frs-bus:Original frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-10-01 2023-09-30 10399288 frs-bus:Original frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-09-30 10399288 frs-bus:Original frs-core:FurnitureFittings 2023-09-30 10399288 frs-bus:Original frs-core:FurnitureFittings 2022-10-01 2023-09-30 10399288 frs-bus:Original frs-core:FurnitureFittings 2022-09-30 10399288 frs-bus:Original frs-core:NetGoodwill 2023-09-30 10399288 frs-bus:Original frs-core:NetGoodwill 2022-10-01 2023-09-30 10399288 frs-bus:Original frs-core:NetGoodwill 2022-09-30 10399288 frs-bus:Original frs-core:InvestmentPropertyIncludedWithinPPE 2023-09-30 10399288 frs-bus:Original frs-core:InvestmentPropertyIncludedWithinPPE 2022-10-01 2023-09-30 10399288 frs-bus:Original frs-core:InvestmentPropertyIncludedWithinPPE 2022-09-30 10399288 frs-bus:Original frs-core:LandBuildings 2023-09-30 10399288 frs-bus:Original frs-core:LandBuildings 2022-10-01 2023-09-30 10399288 frs-bus:Original frs-core:LandBuildings 2022-09-30 10399288 frs-bus:Original frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-09-30 10399288 frs-bus:Original frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-10-01 2023-09-30 10399288 frs-bus:Original frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-09-30 10399288 frs-bus:Original frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-09-30 10399288 frs-bus:Original frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-10-01 2023-09-30 10399288 frs-bus:Original frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-09-30 10399288 frs-bus:Original frs-core:MoreThanFiveYears 2022-10-01 2023-09-30 10399288 frs-bus:Original frs-core:MoreThanFiveYears 2023-09-30 10399288 frs-bus:Original frs-core:MotorVehicles 2023-09-30 10399288 frs-bus:Original frs-core:MotorVehicles 2022-10-01 2023-09-30 10399288 frs-bus:Original frs-core:MotorVehicles 2022-09-30 10399288 frs-bus:Original frs-core:OtherResidualIntangibleAssets 2023-09-30 10399288 frs-bus:Original frs-core:OtherResidualIntangibleAssets 2022-10-01 2023-09-30 10399288 frs-bus:Original frs-core:OtherResidualIntangibleAssets 2022-09-30 10399288 frs-bus:Original frs-core:PlantMachinery 2023-09-30 10399288 frs-bus:Original frs-core:PlantMachinery 2022-10-01 2023-09-30 10399288 frs-bus:Original frs-core:PlantMachinery 2022-09-30 10399288 frs-bus:Original frs-core:Secured 2023-09-30 10399288 frs-bus:Original frs-core:Unsecured 2023-09-30 10399288 frs-bus:Original frs-core:WithinOneYear 2022-10-01 2023-09-30 10399288 frs-bus:Original frs-core:WithinOneYear 2023-09-30 10399288 frs-bus:Original frs-core:CapitalRedemptionReserve 2022-10-01 2023-09-30 10399288 frs-bus:Original frs-core:CapitalRedemptionReserve 2022-09-30 10399288 frs-bus:Original frs-core:CapitalRedemptionReserve 2023-09-30 10399288 frs-bus:Original frs-core:OtherReservesSubtotal 2022-10-01 2023-09-30 10399288 frs-bus:Original frs-core:OtherReservesSubtotal 2022-09-30 10399288 frs-bus:Original frs-core:OtherReservesSubtotal 2023-09-30 10399288 frs-bus:Original frs-core:RevaluationReserve 2022-10-01 2023-09-30 10399288 frs-bus:Original frs-core:RevaluationReserve 2022-09-30 10399288 frs-bus:Original frs-core:RevaluationReserve 2023-09-30 10399288 frs-bus:Original frs-core:SharePremium 2022-10-01 2023-09-30 10399288 frs-bus:Original frs-core:SharePremium 2022-09-30 10399288 frs-bus:Original frs-core:SharePremium 2023-09-30 10399288 frs-bus:Original frs-core:ShareCapital 2022-10-01 2023-09-30 10399288 frs-bus:Original frs-core:ShareCapital 2022-09-30 10399288 frs-bus:Original frs-core:ShareCapital 2023-09-30 10399288 frs-bus:Original frs-core:RetainedEarningsAccumulatedLosses 2022-10-01 2023-09-30 10399288 frs-bus:Original frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-09-30 10399288 frs-bus:Original frs-core:RetainedEarningsAccumulatedLosses 2023-09-30 10399288 frs-bus:Original frs-core:RetainedEarningsAccumulatedLosses 2022-09-30 10399288 frs-bus:Original frs-core:RetainedEarningsAccumulatedLosses 2023-09-30 10399288 frs-bus:Original frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-09-30 10399288 frs-bus:Original frs-countries:UnitedKingdom 2022-10-01 2023-09-30 10399288 frs-bus:Original frs-countries:Europe 2022-10-01 2023-09-30 10399288 frs-bus:Original frs-countries:NorthAmerica 2022-10-01 2023-09-30 10399288 frs-bus:Original frs-countries:SouthAmerica 2022-10-01 2023-09-30 10399288 frs-bus:Original frs-countries:Asia 2022-10-01 2023-09-30 10399288 frs-bus:Original frs-countries:RestWorldOutsideUK 2022-10-01 2023-09-30 10399288 frs-bus:Original frs-bus:HighestPaidDirector 2022-10-01 2023-09-30 10399288 frs-bus:Original frs-bus:PrivateLimitedCompanyLtd 2022-10-01 2023-09-30 10399288 frs-bus:Original frs-bus:CompanyLimitedByGuarantee 2022-10-01 2023-09-30 10399288 frs-bus:Original frs-bus:LimitedLiabilityPartnershipLLP 2022-10-01 2023-09-30 10399288 frs-bus:Original frs-bus:LimitedLiabilityPartnershipsSORP 2022-10-01 2023-09-30 10399288 frs-bus:Original frs-bus:FullAccounts 2022-10-01 2023-09-30 10399288 frs-bus:Original frs-bus:FilletedAccounts 2022-10-01 2023-09-30 10399288 frs-bus:Original frs-bus:AbridgedAccounts 2022-10-01 2023-09-30 10399288 frs-bus:Original frs-bus:FRS102 2022-10-01 2023-09-30 10399288 frs-bus:Original frs-bus:MediumEntities 2022-10-01 2023-09-30 10399288 frs-bus:Original frs-bus:SmallEntities 2022-10-01 2023-09-30 10399288 frs-bus:Original frs-bus:EntityHasNeverTraded 2022-10-01 2023-09-30 10399288 frs-bus:Original frs-bus:EntityNoLongerTradingButTradedInPast 2022-10-01 2023-09-30 10399288 frs-bus:Original frs-bus:Audited 2022-10-01 2023-09-30 10399288 frs-bus:Original frs-bus:AuditExempt-NoAccountantsReport 2022-10-01 2023-09-30 10399288 frs-bus:Original frs-bus:AuditExemptWithAccountantsReport 2022-10-01 2023-09-30 10399288 frs-bus:Original frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-10-01 2023-09-30 10399288 frs-bus:Original frs-bus:LargeCompaniesRegimeForAccounts 2022-10-01 2023-09-30 10399288 frs-bus:Original frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-10-01 2023-09-30 10399288 frs-bus:Original frs-bus:SmallCompaniesRegimeForAccounts 2022-10-01 2023-09-30 10399288 frs-bus:Original frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-10-01 2023-09-30 10399288 frs-bus:Original frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-10-01 2023-09-30 10399288 frs-bus:Original frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-10-01 2023-09-30 10399288 frs-bus:Original frs-bus:OrdinaryShareClass1 2022-10-01 2023-09-30 10399288 frs-bus:Original frs-bus:OrdinaryShareClass1 2022-09-30 10399288 frs-bus:Original frs-bus:OrdinaryShareClass1 2023-09-30 10399288 frs-bus:Original frs-bus:OrdinaryShareClass2 2022-10-01 2023-09-30 10399288 frs-bus:Original frs-bus:OrdinaryShareClass2 2022-09-30 10399288 frs-bus:Original frs-bus:OrdinaryShareClass2 2023-09-30 10399288 frs-bus:Original frs-bus:OrdinaryShareClass3 2022-10-01 2023-09-30 10399288 frs-bus:Original frs-bus:OrdinaryShareClass3 2022-09-30 10399288 frs-bus:Original frs-bus:OrdinaryShareClass3 2023-09-30 10399288 frs-bus:Original frs-bus:OrdinaryShareClass4 2022-10-01 2023-09-30 10399288 frs-bus:Original frs-bus:OrdinaryShareClass4 2022-09-30 10399288 frs-bus:Original frs-bus:OrdinaryShareClass4 2023-09-30 10399288 frs-bus:Original frs-bus:OrdinaryShareClass5 2022-10-01 2023-09-30 10399288 frs-bus:Original frs-bus:OrdinaryShareClass5 2022-09-30 10399288 frs-bus:Original frs-bus:OrdinaryShareClass5 2023-09-30 10399288 frs-bus:Original frs-bus:PreferenceShareClass1 2022-10-01 2023-09-30 10399288 frs-bus:Original frs-bus:PreferenceShareClass1 2022-09-30 10399288 frs-bus:Original frs-bus:PreferenceShareClass1 2023-09-30 10399288 frs-bus:Original frs-bus:PreferenceShareClass2 2022-10-01 2023-09-30 10399288 frs-bus:Original frs-bus:PreferenceShareClass2 2022-09-30 10399288 frs-bus:Original frs-bus:PreferenceShareClass2 2023-09-30 10399288 frs-bus:Original frs-bus:PreferenceShareClass3 2022-10-01 2023-09-30 10399288 frs-bus:Original frs-bus:PreferenceShareClass3 2022-09-30 10399288 frs-bus:Original frs-bus:PreferenceShareClass3 2023-09-30 10399288 frs-bus:Original frs-bus:PreferenceShareClass4 2022-10-01 2023-09-30 10399288 frs-bus:Original frs-bus:PreferenceShareClass4 2022-09-30 10399288 frs-bus:Original frs-bus:PreferenceShareClass4 2023-09-30 10399288 frs-bus:Original frs-bus:PreferenceShareClass5 2022-10-01 2023-09-30 10399288 frs-bus:Original frs-bus:PreferenceShareClass5 2022-09-30 10399288 frs-bus:Original frs-bus:PreferenceShareClass5 2023-09-30 10399288 frs-bus:Original 1 2022-10-01 2023-09-30 10399288 frs-bus:Original 1 2023-09-30 10399288 frs-bus:Original 1 2022-10-01 2023-09-30 10399288 frs-bus:Original frs-core:LeasedAssets 2022-10-01 2023-09-30 10399288 frs-bus:Original frs-core:OwnedAssets 2022-10-01 2023-09-30 10399288 frs-bus:Original frs-core:CurrencyRisk 2022-10-01 2023-09-30 10399288 frs-bus:Original frs-core:MarketRisk 2022-10-01 2023-09-30 10399288 frs-bus:Original frs-core:InterestRateRisk 2022-10-01 2023-09-30 10399288 frs-bus:Original frs-core:DeferredTaxation 2022-10-01 2023-09-30 10399288 frs-bus:Original frs-core:DeferredTaxation 2022-09-30 10399288 frs-bus:Original frs-core:DeferredTaxation 2023-09-30 10399288 frs-bus:Original frs-core:OtherProvisionsContingentLiabilities 2022-10-01 2023-09-30 10399288 frs-bus:Original frs-core:OtherProvisionsContingentLiabilities 2022-09-30 10399288 frs-bus:Original frs-core:OtherProvisionsContingentLiabilities 2023-09-30 10399288 frs-bus:Original frs-core:ProvisionsDeferredTax 2023-09-30 10399288 frs-bus:Original frs-core:OtherDeferredTax 2023-09-30 10399288 frs-bus:Original frs-core:AcceleratedTaxDepreciationDeferredTax 2023-09-30 10399288 frs-bus:Original frs-core:TaxLossesCarry-forwardsDeferredTax 2023-09-30 10399288 frs-bus:Original frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-09-30 10399288 frs-bus:Original frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-10-01 2023-09-30 10399288 frs-bus:Original frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-09-30 10399288 frs-bus:Original frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-09-30 10399288 frs-bus:Original frs-core:Provisions 2022-10-01 2023-09-30 10399288 frs-bus:Original frs-core:Provisions 2022-09-30 10399288 frs-bus:Original frs-core:Provisions 2023-09-30 10399288 frs-bus:Original frs-core:Provisions 2022-10-01 2023-09-30 10399288 frs-bus:Original frs-core:Provisions 2022-09-30 10399288 frs-bus:Original frs-core:Provisions 2023-09-30 10399288 frs-bus:Original frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-09-30 10399288 frs-bus:Original frs-core:RevaluationInvestmentPropertyDeferredTax 2023-09-30 10399288 frs-bus:Original frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-09-30 10399288 frs-bus:Original frs-core:OtherPost-employmentBenefitsDeferredTax 2023-09-30 10399288 frs-bus:Original frs-core:Share-basedPaymentsDeferredTax 2023-09-30 10399288 frs-bus:Original frs-core:TaxCreditsDeferredTax 2023-09-30 10399288 frs-bus:Original frs-core:CostValuation 2022-09-30 10399288 frs-bus:Original frs-core:AdditionsToInvestments 2023-09-30 10399288 frs-bus:Original frs-core:DisposalsRepaymentsInvestments 2023-09-30 10399288 frs-bus:Original frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-09-30 10399288 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-09-30 10399288 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-09-30 10399288 frs-bus:Original frs-core:OtherIncreaseDecreaseInInvestments 2023-09-30 10399288 frs-bus:Original frs-core:CostValuation 2023-09-30 10399288 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments 2022-09-30 10399288 frs-bus:Original frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-09-30 10399288 frs-bus:Original frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-09-30 10399288 frs-bus:Original frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-09-30 10399288 frs-bus:Original frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-09-30 10399288 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-09-30 10399288 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-09-30 10399288 frs-bus:Original frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-09-30 10399288 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments 2023-09-30 10399288 frs-bus:Original frs-core:ListedExchangeTraded 2023-09-30 10399288 frs-bus:Original frs-core:ListedExchangeTraded 2022-09-30 10399288 frs-bus:Original frs-core:CostValuation frs-core:ListedExchangeTraded 2022-09-30 10399288 frs-bus:Original frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-09-30 10399288 frs-bus:Original frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-09-30 10399288 frs-bus:Original frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-09-30 10399288 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-09-30 10399288 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-09-30 10399288 frs-bus:Original frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-09-30 10399288 frs-bus:Original frs-core:CostValuation frs-core:ListedExchangeTraded 2023-09-30 10399288 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 10399288 frs-bus:Original frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-09-30 10399288 frs-bus:Original frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-09-30 10399288 frs-bus:Original frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-09-30 10399288 frs-bus:Original frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-09-30 10399288 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-09-30 10399288 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-09-30 10399288 frs-bus:Original frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-09-30 10399288 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-09-30 10399288 frs-bus:Original frs-core:UnlistedNon-exchangeTraded 2023-09-30 10399288 frs-bus:Original frs-core:UnlistedNon-exchangeTraded 2022-09-30 10399288 frs-bus:Original frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-09-30 10399288 frs-bus:Original frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-09-30 10399288 frs-bus:Original frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-09-30 10399288 frs-bus:Original frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-09-30 10399288 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-09-30 10399288 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-09-30 10399288 frs-bus:Original frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-09-30 10399288 frs-bus:Original frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-09-30 10399288 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 10399288 frs-bus:Original frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-09-30 10399288 frs-bus:Original frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-09-30 10399288 frs-bus:Original frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-09-30 10399288 frs-bus:Original frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-09-30 10399288 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-09-30 10399288 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-09-30 10399288 frs-bus:Original frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-09-30 10399288 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-09-30 10399288 frs-bus:Original dpl-frs:CostSales 2022-10-01 2023-09-30 10399288 frs-bus:Original dpl-frs:CostSales 2022-09-30 10399288 frs-bus:Original dpl-frs:CostSales 2023-09-30 10399288 frs-bus:Original dpl-frs:DistributionCosts 2022-10-01 2023-09-30 10399288 frs-bus:Original dpl-frs:AdministrativeExpenses 2022-10-01 2023-09-30 10399288 frs-bus:Original frs-bus:Director1 2022-10-01 2023-09-30 10399288 frs-bus:Original frs-bus:Director1 2022-09-30 10399288 frs-bus:Original frs-bus:Director1 2023-09-30 10399288 frs-bus:Original frs-bus:Director2 2022-10-01 2023-09-30 10399288 frs-bus:Original frs-bus:Director2 2022-09-30 10399288 frs-bus:Original frs-bus:Director2 2023-09-30 10399288 frs-bus:Original 1 2022-10-01 2023-09-30 10399288 frs-bus:Original frs-core:CurrentFinancialInstruments 1 2023-09-30 10399288 frs-bus:Original frs-core:Non-currentFinancialInstruments 1 2023-09-30 10399288 frs-bus:Original 2 2022-10-01 2023-09-30 10399288 frs-bus:Original frs-core:CurrentFinancialInstruments 2 2023-09-30 10399288 frs-bus:Original frs-core:Non-currentFinancialInstruments 2 2023-09-30 10399288 frs-bus:Original 3 2022-10-01 2023-09-30 10399288 frs-bus:Original frs-core:CurrentFinancialInstruments 3 2023-09-30 10399288 frs-bus:Original frs-core:Non-currentFinancialInstruments 3 2023-09-30 10399288 frs-bus:Original 4 2022-10-01 2023-09-30 10399288 frs-bus:Original frs-core:CurrentFinancialInstruments 4 2023-09-30 10399288 frs-bus:Original frs-core:Non-currentFinancialInstruments 4 2023-09-30 10399288 frs-bus:Original 5 2022-10-01 2023-09-30 10399288 frs-bus:Original frs-core:CurrentFinancialInstruments 5 2023-09-30 10399288 frs-bus:Original frs-core:Non-currentFinancialInstruments 5 2023-09-30 10399288 frs-bus:Original 6 2022-10-01 2023-09-30 10399288 frs-bus:Original frs-core:CurrentFinancialInstruments 6 2023-09-30 10399288 frs-bus:Original frs-core:Non-currentFinancialInstruments 6 2023-09-30 10399288 frs-bus:Original 7 2022-10-01 2023-09-30 10399288 frs-bus:Original frs-core:CurrentFinancialInstruments 7 2023-09-30 10399288 frs-bus:Original frs-core:Non-currentFinancialInstruments 7 2023-09-30 10399288 frs-bus:Original 8 2022-10-01 2023-09-30 10399288 frs-bus:Original frs-core:CurrentFinancialInstruments 8 2023-09-30 10399288 frs-bus:Original frs-core:Non-currentFinancialInstruments 8 2023-09-30 10399288 frs-bus:Original 9 2022-10-01 2023-09-30 10399288 frs-bus:Original frs-core:CurrentFinancialInstruments 9 2023-09-30 10399288 frs-bus:Original frs-core:Non-currentFinancialInstruments 9 2023-09-30 10399288 frs-bus:Original 10 2022-10-01 2023-09-30 10399288 frs-bus:Original frs-core:CurrentFinancialInstruments 10 2023-09-30 10399288 frs-bus:Original frs-core:Non-currentFinancialInstruments 10 2023-09-30 10399288 frs-bus:Original 11 2022-10-01 2023-09-30 10399288 frs-bus:Original frs-core:CurrentFinancialInstruments 11 2023-09-30 10399288 frs-bus:Original frs-core:Non-currentFinancialInstruments 11 2023-09-30 10399288 frs-bus:Original 12 2022-10-01 2023-09-30 10399288 frs-bus:Original frs-core:CurrentFinancialInstruments 12 2023-09-30 10399288 frs-bus:Original frs-core:Non-currentFinancialInstruments 12 2023-09-30 10399288 frs-bus:Original 13 2022-10-01 2023-09-30 10399288 frs-bus:Original frs-core:CurrentFinancialInstruments 13 2023-09-30 10399288 frs-bus:Original frs-core:Non-currentFinancialInstruments 13 2023-09-30 10399288 frs-bus:Original 14 2022-10-01 2023-09-30 10399288 frs-bus:Original frs-core:CurrentFinancialInstruments 14 2023-09-30 10399288 frs-bus:Original frs-core:Non-currentFinancialInstruments 14 2023-09-30 10399288 frs-bus:Original 15 2022-10-01 2023-09-30 10399288 frs-bus:Original frs-core:CurrentFinancialInstruments 15 2023-09-30 10399288 frs-bus:Original frs-core:Non-currentFinancialInstruments 15 2023-09-30 10399288 frs-bus:Original 16 2022-10-01 2023-09-30 10399288 frs-bus:Original frs-core:CurrentFinancialInstruments 16 2023-09-30 10399288 frs-bus:Original frs-core:Non-currentFinancialInstruments 16 2023-09-30 10399288 frs-bus:Original 17 2022-10-01 2023-09-30 10399288 frs-bus:Original frs-core:CurrentFinancialInstruments 17 2023-09-30 10399288 frs-bus:Original frs-core:Non-currentFinancialInstruments 17 2023-09-30 10399288 frs-bus:Original 18 2022-10-01 2023-09-30 10399288 frs-bus:Original frs-core:CurrentFinancialInstruments 18 2023-09-30 10399288 frs-bus:Original frs-core:Non-currentFinancialInstruments 18 2023-09-30 10399288 frs-bus:Original 19 2022-10-01 2023-09-30 10399288 frs-bus:Original frs-core:CurrentFinancialInstruments 19 2023-09-30 10399288 frs-bus:Original frs-core:Non-currentFinancialInstruments 19 2023-09-30 10399288 frs-bus:Original 20 2022-10-01 2023-09-30 10399288 frs-bus:Original frs-core:CurrentFinancialInstruments 20 2023-09-30 10399288 frs-bus:Original frs-core:Non-currentFinancialInstruments 20 2023-09-30 10399288 frs-bus:Original dpl-frs:Item1 2022-10-01 2023-09-30 10399288 frs-bus:Original dpl-frs:Item1 2022-09-30 10399288 frs-bus:Original dpl-frs:Item1 2023-09-30 10399288 frs-bus:Original dpl-frs:CostSales dpl-frs:Item1 2022-10-01 2023-09-30 10399288 frs-bus:Original dpl-frs:CostSales dpl-frs:Item1 2022-09-30 10399288 frs-bus:Original dpl-frs:CostSales dpl-frs:Item1 2023-09-30 10399288 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item1 2022-10-01 2023-09-30 10399288 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-10-01 2023-09-30 10399288 frs-bus:Original dpl-frs:Item2 2022-10-01 2023-09-30 10399288 frs-bus:Original dpl-frs:Item2 2022-09-30 10399288 frs-bus:Original dpl-frs:Item2 2023-09-30 10399288 frs-bus:Original dpl-frs:CostSales dpl-frs:Item2 2022-10-01 2023-09-30 10399288 frs-bus:Original dpl-frs:CostSales dpl-frs:Item2 2022-09-30 10399288 frs-bus:Original dpl-frs:CostSales dpl-frs:Item2 2023-09-30 10399288 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item2 2022-10-01 2023-09-30 10399288 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-10-01 2023-09-30 10399288 frs-bus:Original dpl-frs:Item3 2022-10-01 2023-09-30 10399288 frs-bus:Original dpl-frs:Item3 2022-09-30 10399288 frs-bus:Original dpl-frs:Item3 2023-09-30 10399288 frs-bus:Original dpl-frs:CostSales dpl-frs:Item3 2022-10-01 2023-09-30 10399288 frs-bus:Original dpl-frs:CostSales dpl-frs:Item3 2022-09-30 10399288 frs-bus:Original dpl-frs:CostSales dpl-frs:Item3 2023-09-30 10399288 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item3 2022-10-01 2023-09-30 10399288 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-10-01 2023-09-30 10399288 frs-bus:Original dpl-frs:Item4 2022-10-01 2023-09-30 10399288 frs-bus:Original dpl-frs:Item4 2022-09-30 10399288 frs-bus:Original dpl-frs:Item4 2023-09-30 10399288 frs-bus:Original dpl-frs:CostSales dpl-frs:Item4 2022-10-01 2023-09-30 10399288 frs-bus:Original dpl-frs:CostSales dpl-frs:Item4 2022-09-30 10399288 frs-bus:Original dpl-frs:CostSales dpl-frs:Item4 2023-09-30 10399288 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item4 2022-10-01 2023-09-30 10399288 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-10-01 2023-09-30 10399288 frs-bus:Original dpl-frs:Item5 2022-10-01 2023-09-30 10399288 frs-bus:Original dpl-frs:Item5 2022-09-30 10399288 frs-bus:Original dpl-frs:Item5 2023-09-30 10399288 frs-bus:Original dpl-frs:CostSales dpl-frs:Item5 2022-10-01 2023-09-30 10399288 frs-bus:Original dpl-frs:CostSales dpl-frs:Item5 2022-09-30 10399288 frs-bus:Original dpl-frs:CostSales dpl-frs:Item5 2023-09-30 10399288 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item5 2022-10-01 2023-09-30 10399288 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-10-01 2023-09-30 10399288 frs-bus:Original dpl-frs:Item6 2022-10-01 2023-09-30 10399288 frs-bus:Original dpl-frs:Item6 2022-09-30 10399288 frs-bus:Original dpl-frs:Item6 2023-09-30 10399288 frs-bus:Original dpl-frs:CostSales dpl-frs:Item6 2022-10-01 2023-09-30 10399288 frs-bus:Original dpl-frs:CostSales dpl-frs:Item6 2022-09-30 10399288 frs-bus:Original dpl-frs:CostSales dpl-frs:Item6 2023-09-30 10399288 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item6 2022-10-01 2023-09-30 10399288 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-10-01 2023-09-30 10399288 frs-bus:Original dpl-frs:Item7 2022-10-01 2023-09-30 10399288 frs-bus:Original dpl-frs:Item7 2022-09-30 10399288 frs-bus:Original dpl-frs:Item7 2023-09-30 10399288 frs-bus:Original dpl-frs:CostSales dpl-frs:Item7 2022-10-01 2023-09-30 10399288 frs-bus:Original dpl-frs:CostSales dpl-frs:Item7 2022-09-30 10399288 frs-bus:Original dpl-frs:CostSales dpl-frs:Item7 2023-09-30 10399288 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item7 2022-10-01 2023-09-30 10399288 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-10-01 2023-09-30 10399288 frs-bus:Original dpl-frs:Item8 2022-10-01 2023-09-30 10399288 frs-bus:Original dpl-frs:Item8 2022-09-30 10399288 frs-bus:Original dpl-frs:Item8 2023-09-30 10399288 frs-bus:Original dpl-frs:CostSales dpl-frs:Item8 2022-10-01 2023-09-30 10399288 frs-bus:Original dpl-frs:CostSales dpl-frs:Item8 2022-09-30 10399288 frs-bus:Original dpl-frs:CostSales dpl-frs:Item8 2023-09-30 10399288 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item8 2022-10-01 2023-09-30 10399288 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-10-01 2023-09-30 10399288 frs-bus:Original dpl-frs:Item9 2022-10-01 2023-09-30 10399288 frs-bus:Original dpl-frs:Item9 2022-09-30 10399288 frs-bus:Original dpl-frs:Item9 2023-09-30 10399288 frs-bus:Original dpl-frs:CostSales dpl-frs:Item9 2022-10-01 2023-09-30 10399288 frs-bus:Original dpl-frs:CostSales dpl-frs:Item9 2022-09-30 10399288 frs-bus:Original dpl-frs:CostSales dpl-frs:Item9 2023-09-30 10399288 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item9 2022-10-01 2023-09-30 10399288 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-10-01 2023-09-30 10399288 frs-bus:Original dpl-frs:Item10 2022-10-01 2023-09-30 10399288 frs-bus:Original dpl-frs:Item10 2022-09-30 10399288 frs-bus:Original dpl-frs:Item10 2023-09-30 10399288 frs-bus:Original dpl-frs:CostSales dpl-frs:Item10 2022-10-01 2023-09-30 10399288 frs-bus:Original dpl-frs:CostSales dpl-frs:Item10 2022-09-30 10399288 frs-bus:Original dpl-frs:CostSales dpl-frs:Item10 2023-09-30 10399288 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item10 2022-10-01 2023-09-30 10399288 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-10-01 2023-09-30 10399288 frs-bus:Original dpl-frs:Item11 2022-10-01 2023-09-30 10399288 frs-bus:Original dpl-frs:Item11 2022-09-30 10399288 frs-bus:Original dpl-frs:Item11 2023-09-30 10399288 frs-bus:Original dpl-frs:CostSales dpl-frs:Item11 2022-10-01 2023-09-30 10399288 frs-bus:Original dpl-frs:CostSales dpl-frs:Item11 2022-09-30 10399288 frs-bus:Original dpl-frs:CostSales dpl-frs:Item11 2023-09-30 10399288 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item11 2022-10-01 2023-09-30 10399288 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-10-01 2023-09-30 10399288 frs-bus:Original dpl-frs:Item12 2022-10-01 2023-09-30 10399288 frs-bus:Original dpl-frs:Item12 2022-09-30 10399288 frs-bus:Original dpl-frs:Item12 2023-09-30 10399288 frs-bus:Original dpl-frs:CostSales dpl-frs:Item12 2022-10-01 2023-09-30 10399288 frs-bus:Original dpl-frs:CostSales dpl-frs:Item12 2022-09-30 10399288 frs-bus:Original dpl-frs:CostSales dpl-frs:Item12 2023-09-30 10399288 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item12 2022-10-01 2023-09-30 10399288 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-10-01 2023-09-30 10399288 frs-bus:Original 1 2022-10-01 2023-09-30 10399288 frs-bus:Original frs-countries:EnglandWales 2022-10-01 2023-09-30 10399288 frs-bus:Original frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-09-30 10399288 frs-bus:Original frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-09-30 10399288 frs-bus:Original frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-09-30 10399288 frs-bus:Original frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-10-01 2022-09-30 10399288 frs-bus:Original frs-core:AllSubsidiaries 2021-10-01 2022-09-30 10399288 frs-bus:Original frs-core:KeyManagementPersonnel 2021-10-01 2022-09-30 10399288 frs-bus:Original frs-core:EntitiesControlledByKeyManagementPersonnel 2021-10-01 2022-09-30 10399288 frs-bus:Original frs-core:OtherRelatedParties 2021-10-01 2022-09-30 10399288 2021-09-30 10399288 2022-09-30 10399288 2021-10-01 2022-09-30 10399288 frs-bus:Original frs-core:CurrentFinancialInstruments 2022-09-30 10399288 frs-bus:Original frs-core:CurrentFinancialInstruments 2021-10-01 2022-09-30 10399288 frs-bus:Original frs-core:Non-currentFinancialInstruments 2022-09-30 10399288 frs-bus:Original frs-core:Non-currentFinancialInstruments 2021-10-01 2022-09-30 10399288 frs-bus:Original frs-core:CurrentFinancialInstruments 2021-10-01 2022-09-30 10399288 frs-bus:Original frs-core:CurrentFinancialInstruments 2022-09-30 10399288 frs-bus:Original frs-core:AfterOneYear 2021-10-01 2022-09-30 10399288 frs-bus:Original frs-core:BetweenOneFiveYears 2021-10-01 2022-09-30 10399288 frs-bus:Original frs-core:BetweenOneFiveYears 2022-09-30 10399288 frs-bus:Original frs-core:ComputerEquipment 2022-09-30 10399288 frs-bus:Original frs-core:ComputerEquipment 2021-10-01 2022-09-30 10399288 frs-bus:Original frs-core:ComputerEquipment 2021-09-30 10399288 frs-bus:Original frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-09-30 10399288 frs-bus:Original frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-10-01 2022-09-30 10399288 frs-bus:Original frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-09-30 10399288 frs-bus:Original frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-09-30 10399288 frs-bus:Original frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-10-01 2022-09-30 10399288 frs-bus:Original frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-09-30 10399288 frs-bus:Original frs-core:FurnitureFittings 2022-09-30 10399288 frs-bus:Original frs-core:FurnitureFittings 2021-10-01 2022-09-30 10399288 frs-bus:Original frs-core:FurnitureFittings 2021-09-30 10399288 frs-bus:Original frs-core:NetGoodwill 2022-09-30 10399288 frs-bus:Original frs-core:NetGoodwill 2021-10-01 2022-09-30 10399288 frs-bus:Original frs-core:NetGoodwill 2021-09-30 10399288 frs-bus:Original frs-core:InvestmentPropertyIncludedWithinPPE 2022-09-30 10399288 frs-bus:Original frs-core:InvestmentPropertyIncludedWithinPPE 2021-10-01 2022-09-30 10399288 frs-bus:Original frs-core:InvestmentPropertyIncludedWithinPPE 2021-09-30 10399288 frs-bus:Original frs-core:LandBuildings 2022-09-30 10399288 frs-bus:Original frs-core:LandBuildings 2021-10-01 2022-09-30 10399288 frs-bus:Original frs-core:LandBuildings 2021-09-30 10399288 frs-bus:Original frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-09-30 10399288 frs-bus:Original frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-10-01 2022-09-30 10399288 frs-bus:Original frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-09-30 10399288 frs-bus:Original frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-09-30 10399288 frs-bus:Original frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-10-01 2022-09-30 10399288 frs-bus:Original frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-09-30 10399288 frs-bus:Original frs-core:MoreThanFiveYears 2021-10-01 2022-09-30 10399288 frs-bus:Original frs-core:MoreThanFiveYears 2022-09-30 10399288 frs-bus:Original frs-core:MotorVehicles 2022-09-30 10399288 frs-bus:Original frs-core:MotorVehicles 2021-10-01 2022-09-30 10399288 frs-bus:Original frs-core:MotorVehicles 2021-09-30 10399288 frs-bus:Original frs-core:OtherResidualIntangibleAssets 2022-09-30 10399288 frs-bus:Original frs-core:OtherResidualIntangibleAssets 2021-10-01 2022-09-30 10399288 frs-bus:Original frs-core:OtherResidualIntangibleAssets 2021-09-30 10399288 frs-bus:Original frs-core:PlantMachinery 2022-09-30 10399288 frs-bus:Original frs-core:PlantMachinery 2021-10-01 2022-09-30 10399288 frs-bus:Original frs-core:PlantMachinery 2021-09-30 10399288 frs-bus:Original frs-core:Secured 2022-09-30 10399288 frs-bus:Original frs-core:Unsecured 2022-09-30 10399288 frs-bus:Original frs-core:WithinOneYear 2021-10-01 2022-09-30 10399288 frs-bus:Original frs-core:WithinOneYear 2022-09-30 10399288 frs-bus:Original frs-core:CapitalRedemptionReserve 2021-10-01 2022-09-30 10399288 frs-bus:Original frs-core:CapitalRedemptionReserve 2021-09-30 10399288 frs-bus:Original frs-core:CapitalRedemptionReserve 2022-09-30 10399288 frs-bus:Original frs-core:OtherReservesSubtotal 2021-10-01 2022-09-30 10399288 frs-bus:Original frs-core:OtherReservesSubtotal 2021-09-30 10399288 frs-bus:Original frs-core:OtherReservesSubtotal 2022-09-30 10399288 frs-bus:Original frs-core:RevaluationReserve 2021-10-01 2022-09-30 10399288 frs-bus:Original frs-core:RevaluationReserve 2021-09-30 10399288 frs-bus:Original frs-core:RevaluationReserve 2022-09-30 10399288 frs-bus:Original frs-core:SharePremium 2021-10-01 2022-09-30 10399288 frs-bus:Original frs-core:SharePremium 2021-09-30 10399288 frs-bus:Original frs-core:SharePremium 2022-09-30 10399288 frs-bus:Original frs-core:ShareCapital 2021-10-01 2022-09-30 10399288 frs-bus:Original frs-core:ShareCapital 2021-09-30 10399288 frs-bus:Original frs-core:ShareCapital 2022-09-30 10399288 frs-bus:Original frs-core:RetainedEarningsAccumulatedLosses 2021-10-01 2022-09-30 10399288 frs-bus:Original frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-09-30 10399288 frs-bus:Original frs-core:RetainedEarningsAccumulatedLosses 2022-09-30 10399288 frs-bus:Original frs-core:RetainedEarningsAccumulatedLosses 2021-09-30 10399288 frs-bus:Original frs-core:RetainedEarningsAccumulatedLosses 2022-09-30 10399288 frs-bus:Original frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-09-30 10399288 frs-bus:Original frs-countries:UnitedKingdom 2021-10-01 2022-09-30 10399288 frs-bus:Original frs-countries:Europe 2021-10-01 2022-09-30 10399288 frs-bus:Original frs-countries:NorthAmerica 2021-10-01 2022-09-30 10399288 frs-bus:Original frs-countries:SouthAmerica 2021-10-01 2022-09-30 10399288 frs-bus:Original frs-countries:Asia 2021-10-01 2022-09-30 10399288 frs-bus:Original frs-countries:RestWorldOutsideUK 2021-10-01 2022-09-30 10399288 frs-bus:Original frs-bus:HighestPaidDirector 2021-10-01 2022-09-30 10399288 frs-bus:Original frs-bus:PrivateLimitedCompanyLtd 2021-10-01 2022-09-30 10399288 frs-bus:Original frs-bus:CompanyLimitedByGuarantee 2021-10-01 2022-09-30 10399288 frs-bus:Original frs-bus:LimitedLiabilityPartnershipLLP 2021-10-01 2022-09-30 10399288 frs-bus:Original frs-bus:LimitedLiabilityPartnershipsSORP 2021-10-01 2022-09-30 10399288 frs-bus:Original frs-bus:FullAccounts 2021-10-01 2022-09-30 10399288 frs-bus:Original frs-bus:FilletedAccounts 2021-10-01 2022-09-30 10399288 frs-bus:Original frs-bus:AbridgedAccounts 2021-10-01 2022-09-30 10399288 frs-bus:Original frs-bus:FRS102 2021-10-01 2022-09-30 10399288 frs-bus:Original frs-bus:MediumEntities 2021-10-01 2022-09-30 10399288 frs-bus:Original frs-bus:SmallEntities 2021-10-01 2022-09-30 10399288 frs-bus:Original frs-bus:EntityHasNeverTraded 2021-10-01 2022-09-30 10399288 frs-bus:Original frs-bus:EntityNoLongerTradingButTradedInPast 2021-10-01 2022-09-30 10399288 frs-bus:Original frs-bus:Audited 2021-10-01 2022-09-30 10399288 frs-bus:Original frs-bus:AuditExempt-NoAccountantsReport 2021-10-01 2022-09-30 10399288 frs-bus:Original frs-bus:AuditExemptWithAccountantsReport 2021-10-01 2022-09-30 10399288 frs-bus:Original frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-10-01 2022-09-30 10399288 frs-bus:Original frs-bus:LargeCompaniesRegimeForAccounts 2021-10-01 2022-09-30 10399288 frs-bus:Original frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-10-01 2022-09-30 10399288 frs-bus:Original frs-bus:SmallCompaniesRegimeForAccounts 2021-10-01 2022-09-30 10399288 frs-bus:Original frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-10-01 2022-09-30 10399288 frs-bus:Original frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-10-01 2022-09-30 10399288 frs-bus:Original frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-10-01 2022-09-30 10399288 frs-bus:Original frs-bus:OrdinaryShareClass1 2021-10-01 2022-09-30 10399288 frs-bus:Original frs-bus:OrdinaryShareClass1 2021-09-30 10399288 frs-bus:Original frs-bus:OrdinaryShareClass1 2022-09-30 10399288 frs-bus:Original frs-bus:OrdinaryShareClass2 2021-10-01 2022-09-30 10399288 frs-bus:Original frs-bus:OrdinaryShareClass2 2021-09-30 10399288 frs-bus:Original frs-bus:OrdinaryShareClass2 2022-09-30 10399288 frs-bus:Original frs-bus:OrdinaryShareClass3 2021-10-01 2022-09-30 10399288 frs-bus:Original frs-bus:OrdinaryShareClass3 2021-09-30 10399288 frs-bus:Original frs-bus:OrdinaryShareClass3 2022-09-30 10399288 frs-bus:Original frs-bus:OrdinaryShareClass4 2021-10-01 2022-09-30 10399288 frs-bus:Original frs-bus:OrdinaryShareClass4 2021-09-30 10399288 frs-bus:Original frs-bus:OrdinaryShareClass4 2022-09-30 10399288 frs-bus:Original frs-bus:OrdinaryShareClass5 2021-10-01 2022-09-30 10399288 frs-bus:Original frs-bus:OrdinaryShareClass5 2021-09-30 10399288 frs-bus:Original frs-bus:OrdinaryShareClass5 2022-09-30 10399288 frs-bus:Original frs-bus:PreferenceShareClass1 2021-10-01 2022-09-30 10399288 frs-bus:Original frs-bus:PreferenceShareClass1 2021-09-30 10399288 frs-bus:Original frs-bus:PreferenceShareClass1 2022-09-30 10399288 frs-bus:Original frs-bus:PreferenceShareClass2 2021-10-01 2022-09-30 10399288 frs-bus:Original frs-bus:PreferenceShareClass2 2021-09-30 10399288 frs-bus:Original frs-bus:PreferenceShareClass2 2022-09-30 10399288 frs-bus:Original frs-bus:PreferenceShareClass3 2021-10-01 2022-09-30 10399288 frs-bus:Original frs-bus:PreferenceShareClass3 2021-09-30 10399288 frs-bus:Original frs-bus:PreferenceShareClass3 2022-09-30 10399288 frs-bus:Original frs-bus:PreferenceShareClass4 2021-10-01 2022-09-30 10399288 frs-bus:Original frs-bus:PreferenceShareClass4 2021-09-30 10399288 frs-bus:Original frs-bus:PreferenceShareClass4 2022-09-30 10399288 frs-bus:Original frs-bus:PreferenceShareClass5 2021-10-01 2022-09-30 10399288 frs-bus:Original frs-bus:PreferenceShareClass5 2021-09-30 10399288 frs-bus:Original frs-bus:PreferenceShareClass5 2022-09-30 10399288 frs-bus:Original 1 2021-10-01 2022-09-30 10399288 frs-bus:Original 1 2022-09-30 10399288 frs-bus:Original 1 2021-10-01 2022-09-30 10399288 frs-bus:Original frs-core:LeasedAssets 2021-10-01 2022-09-30 10399288 frs-bus:Original frs-core:OwnedAssets 2021-10-01 2022-09-30 10399288 frs-bus:Original frs-core:CurrencyRisk 2021-10-01 2022-09-30 10399288 frs-bus:Original frs-core:MarketRisk 2021-10-01 2022-09-30 10399288 frs-bus:Original frs-core:InterestRateRisk 2021-10-01 2022-09-30 10399288 frs-bus:Original frs-core:DeferredTaxation 2021-10-01 2022-09-30 10399288 frs-bus:Original frs-core:DeferredTaxation 2021-09-30 10399288 frs-bus:Original frs-core:DeferredTaxation 2022-09-30 10399288 frs-bus:Original frs-core:OtherProvisionsContingentLiabilities 2021-10-01 2022-09-30 10399288 frs-bus:Original frs-core:OtherProvisionsContingentLiabilities 2021-09-30 10399288 frs-bus:Original frs-core:OtherProvisionsContingentLiabilities 2022-09-30 10399288 frs-bus:Original frs-core:ProvisionsDeferredTax 2022-09-30 10399288 frs-bus:Original frs-core:OtherDeferredTax 2022-09-30 10399288 frs-bus:Original frs-core:AcceleratedTaxDepreciationDeferredTax 2022-09-30 10399288 frs-bus:Original frs-core:TaxLossesCarry-forwardsDeferredTax 2022-09-30 10399288 frs-bus:Original frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-09-30 10399288 frs-bus:Original frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-10-01 2022-09-30 10399288 frs-bus:Original frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-09-30 10399288 frs-bus:Original frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-09-30 10399288 frs-bus:Original frs-core:Provisions 2021-10-01 2022-09-30 10399288 frs-bus:Original frs-core:Provisions 2021-09-30 10399288 frs-bus:Original frs-core:Provisions 2022-09-30 10399288 frs-bus:Original frs-core:Provisions 2021-10-01 2022-09-30 10399288 frs-bus:Original frs-core:Provisions 2021-09-30 10399288 frs-bus:Original frs-core:Provisions 2022-09-30 10399288 frs-bus:Original frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-09-30 10399288 frs-bus:Original frs-core:RevaluationInvestmentPropertyDeferredTax 2022-09-30 10399288 frs-bus:Original frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-09-30 10399288 frs-bus:Original frs-core:OtherPost-employmentBenefitsDeferredTax 2022-09-30 10399288 frs-bus:Original frs-core:Share-basedPaymentsDeferredTax 2022-09-30 10399288 frs-bus:Original frs-core:TaxCreditsDeferredTax 2022-09-30 10399288 frs-bus:Original frs-core:CostValuation 2021-09-30 10399288 frs-bus:Original frs-core:AdditionsToInvestments 2022-09-30 10399288 frs-bus:Original frs-core:DisposalsRepaymentsInvestments 2022-09-30 10399288 frs-bus:Original frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-09-30 10399288 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-09-30 10399288 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-09-30 10399288 frs-bus:Original frs-core:OtherIncreaseDecreaseInInvestments 2022-09-30 10399288 frs-bus:Original frs-core:CostValuation 2022-09-30 10399288 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments 2021-09-30 10399288 frs-bus:Original frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-09-30 10399288 frs-bus:Original frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-09-30 10399288 frs-bus:Original frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-09-30 10399288 frs-bus:Original frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-09-30 10399288 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-09-30 10399288 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-09-30 10399288 frs-bus:Original frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-09-30 10399288 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments 2022-09-30 10399288 frs-bus:Original frs-core:ListedExchangeTraded 2022-09-30 10399288 frs-bus:Original frs-core:ListedExchangeTraded 2021-09-30 10399288 frs-bus:Original frs-core:CostValuation frs-core:ListedExchangeTraded 2021-09-30 10399288 frs-bus:Original frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-09-30 10399288 frs-bus:Original frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-09-30 10399288 frs-bus:Original frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-09-30 10399288 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-09-30 10399288 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-09-30 10399288 frs-bus:Original frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-09-30 10399288 frs-bus:Original frs-core:CostValuation frs-core:ListedExchangeTraded 2022-09-30 10399288 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-09-30 10399288 frs-bus:Original frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 10399288 frs-bus:Original frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 10399288 frs-bus:Original frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 10399288 frs-bus:Original frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 10399288 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-09-30 10399288 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 10399288 frs-bus:Original frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 10399288 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 10399288 frs-bus:Original frs-core:UnlistedNon-exchangeTraded 2022-09-30 10399288 frs-bus:Original frs-core:UnlistedNon-exchangeTraded 2021-09-30 10399288 frs-bus:Original frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-09-30 10399288 frs-bus:Original frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 10399288 frs-bus:Original frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 10399288 frs-bus:Original frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 10399288 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 10399288 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 10399288 frs-bus:Original frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 10399288 frs-bus:Original frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-09-30 10399288 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-09-30 10399288 frs-bus:Original frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 10399288 frs-bus:Original frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 10399288 frs-bus:Original frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 10399288 frs-bus:Original frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 10399288 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-09-30 10399288 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 10399288 frs-bus:Original frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 10399288 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 10399288 frs-bus:Original dpl-frs:CostSales 2021-10-01 2022-09-30 10399288 frs-bus:Original dpl-frs:CostSales 2021-09-30 10399288 frs-bus:Original dpl-frs:CostSales 2022-09-30 10399288 frs-bus:Original dpl-frs:DistributionCosts 2021-10-01 2022-09-30 10399288 frs-bus:Original dpl-frs:AdministrativeExpenses 2021-10-01 2022-09-30 10399288 frs-bus:Original frs-bus:Director1 2021-10-01 2022-09-30 10399288 frs-bus:Original frs-bus:Director1 2021-09-30 10399288 frs-bus:Original frs-bus:Director1 2022-09-30 10399288 frs-bus:Original frs-bus:Director2 2021-10-01 2022-09-30 10399288 frs-bus:Original frs-bus:Director2 2021-09-30 10399288 frs-bus:Original frs-bus:Director2 2022-09-30 10399288 frs-bus:Original 1 2021-10-01 2022-09-30 10399288 frs-bus:Original frs-core:CurrentFinancialInstruments 1 2022-09-30 10399288 frs-bus:Original frs-core:Non-currentFinancialInstruments 1 2022-09-30 10399288 frs-bus:Original 2 2021-10-01 2022-09-30 10399288 frs-bus:Original frs-core:CurrentFinancialInstruments 2 2022-09-30 10399288 frs-bus:Original frs-core:Non-currentFinancialInstruments 2 2022-09-30 10399288 frs-bus:Original 3 2021-10-01 2022-09-30 10399288 frs-bus:Original frs-core:CurrentFinancialInstruments 3 2022-09-30 10399288 frs-bus:Original frs-core:Non-currentFinancialInstruments 3 2022-09-30 10399288 frs-bus:Original 4 2021-10-01 2022-09-30 10399288 frs-bus:Original frs-core:CurrentFinancialInstruments 4 2022-09-30 10399288 frs-bus:Original frs-core:Non-currentFinancialInstruments 4 2022-09-30 10399288 frs-bus:Original 5 2021-10-01 2022-09-30 10399288 frs-bus:Original frs-core:CurrentFinancialInstruments 5 2022-09-30 10399288 frs-bus:Original frs-core:Non-currentFinancialInstruments 5 2022-09-30 10399288 frs-bus:Original 6 2021-10-01 2022-09-30 10399288 frs-bus:Original frs-core:CurrentFinancialInstruments 6 2022-09-30 10399288 frs-bus:Original frs-core:Non-currentFinancialInstruments 6 2022-09-30 10399288 frs-bus:Original 7 2021-10-01 2022-09-30 10399288 frs-bus:Original frs-core:CurrentFinancialInstruments 7 2022-09-30 10399288 frs-bus:Original frs-core:Non-currentFinancialInstruments 7 2022-09-30 10399288 frs-bus:Original 8 2021-10-01 2022-09-30 10399288 frs-bus:Original frs-core:CurrentFinancialInstruments 8 2022-09-30 10399288 frs-bus:Original frs-core:Non-currentFinancialInstruments 8 2022-09-30 10399288 frs-bus:Original 9 2021-10-01 2022-09-30 10399288 frs-bus:Original frs-core:CurrentFinancialInstruments 9 2022-09-30 10399288 frs-bus:Original frs-core:Non-currentFinancialInstruments 9 2022-09-30 10399288 frs-bus:Original 10 2021-10-01 2022-09-30 10399288 frs-bus:Original frs-core:CurrentFinancialInstruments 10 2022-09-30 10399288 frs-bus:Original frs-core:Non-currentFinancialInstruments 10 2022-09-30 10399288 frs-bus:Original 11 2021-10-01 2022-09-30 10399288 frs-bus:Original frs-core:CurrentFinancialInstruments 11 2022-09-30 10399288 frs-bus:Original frs-core:Non-currentFinancialInstruments 11 2022-09-30 10399288 frs-bus:Original 12 2021-10-01 2022-09-30 10399288 frs-bus:Original frs-core:CurrentFinancialInstruments 12 2022-09-30 10399288 frs-bus:Original frs-core:Non-currentFinancialInstruments 12 2022-09-30 10399288 frs-bus:Original 13 2021-10-01 2022-09-30 10399288 frs-bus:Original frs-core:CurrentFinancialInstruments 13 2022-09-30 10399288 frs-bus:Original frs-core:Non-currentFinancialInstruments 13 2022-09-30 10399288 frs-bus:Original 14 2021-10-01 2022-09-30 10399288 frs-bus:Original frs-core:CurrentFinancialInstruments 14 2022-09-30 10399288 frs-bus:Original frs-core:Non-currentFinancialInstruments 14 2022-09-30 10399288 frs-bus:Original 15 2021-10-01 2022-09-30 10399288 frs-bus:Original frs-core:CurrentFinancialInstruments 15 2022-09-30 10399288 frs-bus:Original frs-core:Non-currentFinancialInstruments 15 2022-09-30 10399288 frs-bus:Original 16 2021-10-01 2022-09-30 10399288 frs-bus:Original frs-core:CurrentFinancialInstruments 16 2022-09-30 10399288 frs-bus:Original frs-core:Non-currentFinancialInstruments 16 2022-09-30 10399288 frs-bus:Original 17 2021-10-01 2022-09-30 10399288 frs-bus:Original frs-core:CurrentFinancialInstruments 17 2022-09-30 10399288 frs-bus:Original frs-core:Non-currentFinancialInstruments 17 2022-09-30 10399288 frs-bus:Original 18 2021-10-01 2022-09-30 10399288 frs-bus:Original frs-core:CurrentFinancialInstruments 18 2022-09-30 10399288 frs-bus:Original frs-core:Non-currentFinancialInstruments 18 2022-09-30 10399288 frs-bus:Original 19 2021-10-01 2022-09-30 10399288 frs-bus:Original frs-core:CurrentFinancialInstruments 19 2022-09-30 10399288 frs-bus:Original frs-core:Non-currentFinancialInstruments 19 2022-09-30 10399288 frs-bus:Original 20 2021-10-01 2022-09-30 10399288 frs-bus:Original frs-core:CurrentFinancialInstruments 20 2022-09-30 10399288 frs-bus:Original frs-core:Non-currentFinancialInstruments 20 2022-09-30 10399288 frs-bus:Original dpl-frs:Item1 2021-10-01 2022-09-30 10399288 frs-bus:Original dpl-frs:Item1 2021-09-30 10399288 frs-bus:Original dpl-frs:Item1 2022-09-30 10399288 frs-bus:Original dpl-frs:CostSales dpl-frs:Item1 2021-10-01 2022-09-30 10399288 frs-bus:Original dpl-frs:CostSales dpl-frs:Item1 2021-09-30 10399288 frs-bus:Original dpl-frs:CostSales dpl-frs:Item1 2022-09-30 10399288 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item1 2021-10-01 2022-09-30 10399288 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-10-01 2022-09-30 10399288 frs-bus:Original dpl-frs:Item2 2021-10-01 2022-09-30 10399288 frs-bus:Original dpl-frs:Item2 2021-09-30 10399288 frs-bus:Original dpl-frs:Item2 2022-09-30 10399288 frs-bus:Original dpl-frs:CostSales dpl-frs:Item2 2021-10-01 2022-09-30 10399288 frs-bus:Original dpl-frs:CostSales dpl-frs:Item2 2021-09-30 10399288 frs-bus:Original dpl-frs:CostSales dpl-frs:Item2 2022-09-30 10399288 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item2 2021-10-01 2022-09-30 10399288 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-10-01 2022-09-30 10399288 frs-bus:Original dpl-frs:Item3 2021-10-01 2022-09-30 10399288 frs-bus:Original dpl-frs:Item3 2021-09-30 10399288 frs-bus:Original dpl-frs:Item3 2022-09-30 10399288 frs-bus:Original dpl-frs:CostSales dpl-frs:Item3 2021-10-01 2022-09-30 10399288 frs-bus:Original dpl-frs:CostSales dpl-frs:Item3 2021-09-30 10399288 frs-bus:Original dpl-frs:CostSales dpl-frs:Item3 2022-09-30 10399288 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item3 2021-10-01 2022-09-30 10399288 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-10-01 2022-09-30 10399288 frs-bus:Original dpl-frs:Item4 2021-10-01 2022-09-30 10399288 frs-bus:Original dpl-frs:Item4 2021-09-30 10399288 frs-bus:Original dpl-frs:Item4 2022-09-30 10399288 frs-bus:Original dpl-frs:CostSales dpl-frs:Item4 2021-10-01 2022-09-30 10399288 frs-bus:Original dpl-frs:CostSales dpl-frs:Item4 2021-09-30 10399288 frs-bus:Original dpl-frs:CostSales dpl-frs:Item4 2022-09-30 10399288 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item4 2021-10-01 2022-09-30 10399288 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-10-01 2022-09-30 10399288 frs-bus:Original dpl-frs:Item5 2021-10-01 2022-09-30 10399288 frs-bus:Original dpl-frs:Item5 2021-09-30 10399288 frs-bus:Original dpl-frs:Item5 2022-09-30 10399288 frs-bus:Original dpl-frs:CostSales dpl-frs:Item5 2021-10-01 2022-09-30 10399288 frs-bus:Original dpl-frs:CostSales dpl-frs:Item5 2021-09-30 10399288 frs-bus:Original dpl-frs:CostSales dpl-frs:Item5 2022-09-30 10399288 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item5 2021-10-01 2022-09-30 10399288 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-10-01 2022-09-30 10399288 frs-bus:Original dpl-frs:Item6 2021-10-01 2022-09-30 10399288 frs-bus:Original dpl-frs:Item6 2021-09-30 10399288 frs-bus:Original dpl-frs:Item6 2022-09-30 10399288 frs-bus:Original dpl-frs:CostSales dpl-frs:Item6 2021-10-01 2022-09-30 10399288 frs-bus:Original dpl-frs:CostSales dpl-frs:Item6 2021-09-30 10399288 frs-bus:Original dpl-frs:CostSales dpl-frs:Item6 2022-09-30 10399288 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item6 2021-10-01 2022-09-30 10399288 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-10-01 2022-09-30 10399288 frs-bus:Original dpl-frs:Item7 2021-10-01 2022-09-30 10399288 frs-bus:Original dpl-frs:Item7 2021-09-30 10399288 frs-bus:Original dpl-frs:Item7 2022-09-30 10399288 frs-bus:Original dpl-frs:CostSales dpl-frs:Item7 2021-10-01 2022-09-30 10399288 frs-bus:Original dpl-frs:CostSales dpl-frs:Item7 2021-09-30 10399288 frs-bus:Original dpl-frs:CostSales dpl-frs:Item7 2022-09-30 10399288 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item7 2021-10-01 2022-09-30 10399288 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-10-01 2022-09-30 10399288 frs-bus:Original dpl-frs:Item8 2021-10-01 2022-09-30 10399288 frs-bus:Original dpl-frs:Item8 2021-09-30 10399288 frs-bus:Original dpl-frs:Item8 2022-09-30 10399288 frs-bus:Original dpl-frs:CostSales dpl-frs:Item8 2021-10-01 2022-09-30 10399288 frs-bus:Original dpl-frs:CostSales dpl-frs:Item8 2021-09-30 10399288 frs-bus:Original dpl-frs:CostSales dpl-frs:Item8 2022-09-30 10399288 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item8 2021-10-01 2022-09-30 10399288 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-10-01 2022-09-30 10399288 frs-bus:Original dpl-frs:Item9 2021-10-01 2022-09-30 10399288 frs-bus:Original dpl-frs:Item9 2021-09-30 10399288 frs-bus:Original dpl-frs:Item9 2022-09-30 10399288 frs-bus:Original dpl-frs:CostSales dpl-frs:Item9 2021-10-01 2022-09-30 10399288 frs-bus:Original dpl-frs:CostSales dpl-frs:Item9 2021-09-30 10399288 frs-bus:Original dpl-frs:CostSales dpl-frs:Item9 2022-09-30 10399288 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item9 2021-10-01 2022-09-30 10399288 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-10-01 2022-09-30 10399288 frs-bus:Original dpl-frs:Item10 2021-10-01 2022-09-30 10399288 frs-bus:Original dpl-frs:Item10 2021-09-30 10399288 frs-bus:Original dpl-frs:Item10 2022-09-30 10399288 frs-bus:Original dpl-frs:CostSales dpl-frs:Item10 2021-10-01 2022-09-30 10399288 frs-bus:Original dpl-frs:CostSales dpl-frs:Item10 2021-09-30 10399288 frs-bus:Original dpl-frs:CostSales dpl-frs:Item10 2022-09-30 10399288 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item10 2021-10-01 2022-09-30 10399288 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-10-01 2022-09-30 10399288 frs-bus:Original dpl-frs:Item11 2021-10-01 2022-09-30 10399288 frs-bus:Original dpl-frs:Item11 2021-09-30 10399288 frs-bus:Original dpl-frs:Item11 2022-09-30 10399288 frs-bus:Original dpl-frs:CostSales dpl-frs:Item11 2021-10-01 2022-09-30 10399288 frs-bus:Original dpl-frs:CostSales dpl-frs:Item11 2021-09-30 10399288 frs-bus:Original dpl-frs:CostSales dpl-frs:Item11 2022-09-30 10399288 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item11 2021-10-01 2022-09-30 10399288 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-10-01 2022-09-30 10399288 frs-bus:Original dpl-frs:Item12 2021-10-01 2022-09-30 10399288 frs-bus:Original dpl-frs:Item12 2021-09-30 10399288 frs-bus:Original dpl-frs:Item12 2022-09-30 10399288 frs-bus:Original dpl-frs:CostSales dpl-frs:Item12 2021-10-01 2022-09-30 10399288 frs-bus:Original dpl-frs:CostSales dpl-frs:Item12 2021-09-30 10399288 frs-bus:Original dpl-frs:CostSales dpl-frs:Item12 2022-09-30 10399288 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item12 2021-10-01 2022-09-30 10399288 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-10-01 2022-09-30 10399288 frs-bus:Original 1 2021-10-01 2022-09-30 10399288 frs-bus:Original frs-countries:EnglandWales 2021-10-01 2022-09-30
Registered number: 10399288
Eastburn Fireplaces & Stoves Ltd
Unaudited Financial Statements
For The Year Ended 30 September 2023
Unaudited Financial Statements
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—5
Page 1
Statement of Financial Position
Registered number: 10399288
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 3,937 5,118
Tangible Assets 5 25,723 8,040
29,660 13,158
CURRENT ASSETS
Stocks 27,059 27,609
Debtors 6 10,543 7,274
Cash at bank and in hand 107,287 120,681
144,889 155,564
Creditors: Amounts Falling Due Within One Year 7 (31,732 ) (37,991 )
NET CURRENT ASSETS (LIABILITIES) 113,157 117,573
TOTAL ASSETS LESS CURRENT LIABILITIES 142,817 130,731
PROVISIONS FOR LIABILITIES
Deferred Taxation (4,887 ) (1,528 )
NET ASSETS 137,930 129,203
CAPITAL AND RESERVES
Called up share capital 100 100
Income Statement 137,830 129,103
SHAREHOLDERS' FUNDS 137,930 129,203
Page 1
Page 2
For the year ending 30 September 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 Income Statement.
On behalf of the board
Mrs N Jovanovic
Director
20/10/2023
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Eastburn Fireplaces & Stoves Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10399288 . The registered office is Unit 1 Eastburn Mills, Main Road, Eastburn, Keighley, West Yorkshire, BD20 7SJ.
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 the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

The financial statements are prepared under the historical cost basis.
The financial statements are prepared in sterling, which is the functional currency of the entity.
2.2. Turnover
Turnover is measured at the fair value of the consideration receivable for goods supplied and services rendered, net of discounts and Value Added Tax.
Turnover is invoiced and recognised on completion of the work undertaken.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to income statement over its estimated economic life of 10 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 20% reducing balance
Motor Vehicles 25% reducing balance
Fixtures & Fittings 20% reducing balance
2.5. Stocks and Work in Progress
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.
2.6. Financial Instruments
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Debt instruments are subsequently measured at amortised cost.

2.7. Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively.
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
2.8. Pensions
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided.
Page 3
Page 4
2.9. Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.
Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 4 (2022: 4)
4 4
4. Intangible Assets
Goodwill
£
Cost
As at 1 October 2022 11,810
As at 30 September 2023 11,810
Amortisation
As at 1 October 2022 6,692
Provided during the period 1,181
As at 30 September 2023 7,873
Net Book Value
As at 30 September 2023 3,937
As at 1 October 2022 5,118
5. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 October 2022 7,905 17,518 268 25,691
Additions - 19,680 307 19,987
As at 30 September 2023 7,905 37,198 575 45,678
Depreciation
As at 1 October 2022 4,064 13,404 183 17,651
Provided during the period 768 1,438 98 2,304
As at 30 September 2023 4,832 14,842 281 19,955
Net Book Value
As at 30 September 2023 3,073 22,356 294 25,723
As at 1 October 2022 3,841 4,114 85 8,040
Page 4
Page 5
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 9,634 7,274
Prepayments and accrued income 909 -
10,543 7,274
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 7,022 5,342
Corporation tax 8,336 11,490
Other taxes and social security 1,696 798
VAT 1,021 6,296
Accruals and deferred income 13,189 13,800
Directors' loan accounts 468 265
31,732 37,991
8. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2023 2022
£ £
Not later than one year 8,333 8,333
Later than one year and not later than five years 2,083 10,417
10,416 18,750
9. Pension Commitments
The company operates a defined contributions pension scheme. The assets of the scheme are held seperately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund and amounted to £2,697 (2022 - £1,946).
Contributions totalling £nil (2022 - £nil) were payable to the fund at the year end, and are included in creditors: amounts falling due within one year.
10. Related Party Transactions
During the year, the following dividends were paid to the directors: 
Mr A Jovanovic - £20,000 (2022 - £22,500)
Mrs N Jovanovic - £20,000 (2022 - £22,500)
Included in creditors: amounts falling due within one year, is a directors loan account balance of £468 (2022 - £265) owing to Mr A Jovanovic and Mrs N Jovanovic.
The loan is interest free and repayable on demand.
11. Ultimate Controlling Party
The company is under the control of Mr A Jovanovic and Mrs N Jovanovic, who are interested in 100% of the company's issued share capital.
Page 5