Acorah Software Products - Accounts Production 13.8.831 false 1 October 2019 30 September 2020 30 September 2020 09225864 Mr Thomas Coulston Mrs Jenelle-Levi Coulston iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09225864 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2020-09-30 09225864 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2020-09-30 09225864 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2020-09-30 09225864 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2019-10-01 2020-09-30 09225864 frs-core:AllSubsidiaries 2019-10-01 2020-09-30 09225864 frs-core:KeyManagementPersonnel 2019-10-01 2020-09-30 09225864 frs-core:EntitiesControlledByKeyManagementPersonnel 2019-10-01 2020-09-30 09225864 frs-core:OtherRelatedParties 2019-10-01 2020-09-30 09225864 2019-09-30 09225864 2020-09-30 09225864 2019-10-01 2020-09-30 09225864 frs-core:CurrentFinancialInstruments 2020-09-30 09225864 frs-core:CurrentFinancialInstruments 2019-10-01 2020-09-30 09225864 frs-core:Non-currentFinancialInstruments 2020-09-30 09225864 frs-core:Non-currentFinancialInstruments 2019-10-01 2020-09-30 09225864 frs-core:CurrentFinancialInstruments 2019-10-01 2020-09-30 09225864 frs-core:CurrentFinancialInstruments 2020-09-30 09225864 frs-core:AfterOneYear 2019-10-01 2020-09-30 09225864 frs-core:BetweenOneFiveYears 2019-10-01 2020-09-30 09225864 frs-core:BetweenOneFiveYears 2020-09-30 09225864 frs-core:ComputerEquipment 2020-09-30 09225864 frs-core:ComputerEquipment 2019-10-01 2020-09-30 09225864 frs-core:ComputerEquipment 2019-09-30 09225864 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2020-09-30 09225864 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2019-10-01 2020-09-30 09225864 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2019-09-30 09225864 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2020-09-30 09225864 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frs-core:WithinOneYear 2020-09-30 09225864 frs-core:CapitalRedemptionReserve 2019-10-01 2020-09-30 09225864 frs-core:CapitalRedemptionReserve 2019-09-30 09225864 frs-core:CapitalRedemptionReserve 2020-09-30 09225864 frs-core:OtherReservesSubtotal 2019-10-01 2020-09-30 09225864 frs-core:OtherReservesSubtotal 2019-09-30 09225864 frs-core:OtherReservesSubtotal 2020-09-30 09225864 frs-core:RevaluationReserve 2019-10-01 2020-09-30 09225864 frs-core:RevaluationReserve 2019-09-30 09225864 frs-core:RevaluationReserve 2020-09-30 09225864 frs-core:SharePremium 2019-10-01 2020-09-30 09225864 frs-core:SharePremium 2019-09-30 09225864 frs-core:SharePremium 2020-09-30 09225864 frs-core:ShareCapital 2019-10-01 2020-09-30 09225864 frs-core:ShareCapital 2019-09-30 09225864 frs-core:ShareCapital 2020-09-30 09225864 frs-core:RetainedEarningsAccumulatedLosses 2019-10-01 2020-09-30 09225864 frs-core:RetainedEarningsAccumulatedLosses 2019-09-30 09225864 frs-core:RetainedEarningsAccumulatedLosses 2020-09-30 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2020-09-30 09225864 frs-bus:FilletedAccounts 2019-10-01 2020-09-30 09225864 frs-bus:AbridgedAccounts 2019-10-01 2020-09-30 09225864 frs-bus:FRS102 2019-10-01 2020-09-30 09225864 frs-bus:MediumEntities 2019-10-01 2020-09-30 09225864 frs-bus:SmallEntities 2019-10-01 2020-09-30 09225864 frs-bus:EntityHasNeverTraded 2019-10-01 2020-09-30 09225864 frs-bus:EntityNoLongerTradingButTradedInPast 2019-10-01 2020-09-30 09225864 frs-bus:Audited 2019-10-01 2020-09-30 09225864 frs-bus:AuditExempt-NoAccountantsReport 2019-10-01 2020-09-30 09225864 frs-bus:AuditExemptWithAccountantsReport 2019-10-01 2020-09-30 09225864 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2019-10-01 2020-09-30 09225864 frs-bus:LargeCompaniesRegimeForAccounts 2019-10-01 2020-09-30 09225864 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2019-10-01 2020-09-30 09225864 frs-bus:SmallCompaniesRegimeForAccounts 2019-10-01 2020-09-30 09225864 frs-bus:LargeCompaniesRegimeForDirectorsReport 2019-10-01 2020-09-30 09225864 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frs-bus:PreferenceShareClass1 2019-09-30 09225864 frs-bus:PreferenceShareClass1 2020-09-30 09225864 frs-bus:PreferenceShareClass2 2019-10-01 2020-09-30 09225864 frs-bus:PreferenceShareClass2 2019-09-30 09225864 frs-bus:PreferenceShareClass2 2020-09-30 09225864 frs-bus:PreferenceShareClass3 2019-10-01 2020-09-30 09225864 frs-bus:PreferenceShareClass3 2019-09-30 09225864 frs-bus:PreferenceShareClass3 2020-09-30 09225864 frs-bus:PreferenceShareClass4 2019-10-01 2020-09-30 09225864 frs-bus:PreferenceShareClass4 2019-09-30 09225864 frs-bus:PreferenceShareClass4 2020-09-30 09225864 frs-bus:PreferenceShareClass5 2019-10-01 2020-09-30 09225864 frs-bus:PreferenceShareClass5 2019-09-30 09225864 frs-bus:PreferenceShareClass5 2020-09-30 09225864 1 2019-10-01 2020-09-30 09225864 1 2020-09-30 09225864 1 2019-10-01 2020-09-30 09225864 frs-core:LeasedAssets 2019-10-01 2020-09-30 09225864 frs-core:OwnedAssets 2019-10-01 2020-09-30 09225864 frs-core:CurrencyRisk 2019-10-01 2020-09-30 09225864 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2020-09-30 09225864 frs-core:Provisions 2019-10-01 2020-09-30 09225864 frs-core:Provisions 2019-09-30 09225864 frs-core:Provisions 2020-09-30 09225864 frs-core:Provisions 2019-10-01 2020-09-30 09225864 frs-core:Provisions 2019-09-30 09225864 frs-core:Provisions 2020-09-30 09225864 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2020-09-30 09225864 frs-core:RevaluationInvestmentPropertyDeferredTax 2020-09-30 09225864 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2020-09-30 09225864 frs-core:OtherPost-employmentBenefitsDeferredTax 2020-09-30 09225864 frs-core:Share-basedPaymentsDeferredTax 2020-09-30 09225864 frs-core:TaxCreditsDeferredTax 2020-09-30 09225864 frs-core:CostValuation 2019-09-30 09225864 frs-core:AdditionsToInvestments 2020-09-30 09225864 frs-core:DisposalsRepaymentsInvestments 2020-09-30 09225864 frs-core:RevaluationsIncreaseDecreaseInInvestments 2020-09-30 09225864 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2020-09-30 09225864 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2020-09-30 09225864 frs-core:OtherIncreaseDecreaseInInvestments 2020-09-30 09225864 frs-core:CostValuation 2020-09-30 09225864 frs-core:ProvisionsForImpairmentInvestments 2019-09-30 09225864 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2020-09-30 09225864 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2020-09-30 09225864 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2020-09-30 09225864 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2020-09-30 09225864 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2020-09-30 09225864 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2020-09-30 09225864 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2020-09-30 09225864 frs-core:ProvisionsForImpairmentInvestments 2020-09-30 09225864 frs-core:ListedExchangeTraded 2020-09-30 09225864 frs-core:ListedExchangeTraded 2019-09-30 09225864 frs-core:CostValuation frs-core:ListedExchangeTraded 2019-09-30 09225864 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2020-09-30 09225864 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2020-09-30 09225864 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2020-09-30 09225864 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2020-09-30 09225864 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2020-09-30 09225864 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2020-09-30 09225864 frs-core:CostValuation frs-core:ListedExchangeTraded 2020-09-30 09225864 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2019-09-30 09225864 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2020-09-30 09225864 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2020-09-30 09225864 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2020-09-30 09225864 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2020-09-30 09225864 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2020-09-30 09225864 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2020-09-30 09225864 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2020-09-30 09225864 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2020-09-30 09225864 frs-core:UnlistedNon-exchangeTraded 2020-09-30 09225864 frs-core:UnlistedNon-exchangeTraded 2019-09-30 09225864 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2019-09-30 09225864 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2020-09-30 09225864 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2020-09-30 09225864 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2020-09-30 09225864 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2020-09-30 09225864 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2020-09-30 09225864 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2020-09-30 09225864 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2020-09-30 09225864 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2019-09-30 09225864 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2020-09-30 09225864 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2020-09-30 09225864 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2020-09-30 09225864 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2020-09-30 09225864 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2020-09-30 09225864 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2020-09-30 09225864 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2020-09-30 09225864 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2020-09-30 09225864 dpl-frs:CostSales 2019-10-01 2020-09-30 09225864 dpl-frs:CostSales 2019-09-30 09225864 dpl-frs:CostSales 2020-09-30 09225864 dpl-frs:DistributionCosts 2019-10-01 2020-09-30 09225864 dpl-frs:AdministrativeExpenses 2019-10-01 2020-09-30 09225864 frs-bus:Director1 2019-10-01 2020-09-30 09225864 frs-bus:Director1 2019-09-30 09225864 frs-bus:Director1 2020-09-30 09225864 frs-bus:Director2 2019-10-01 2020-09-30 09225864 frs-bus:Director2 2019-09-30 09225864 frs-bus:Director2 2020-09-30 09225864 1 2019-10-01 2020-09-30 09225864 frs-core:CurrentFinancialInstruments 1 2020-09-30 09225864 frs-core:Non-currentFinancialInstruments 1 2020-09-30 09225864 2 2019-10-01 2020-09-30 09225864 frs-core:CurrentFinancialInstruments 2 2020-09-30 09225864 frs-core:Non-currentFinancialInstruments 2 2020-09-30 09225864 3 2019-10-01 2020-09-30 09225864 frs-core:CurrentFinancialInstruments 3 2020-09-30 09225864 frs-core:Non-currentFinancialInstruments 3 2020-09-30 09225864 4 2019-10-01 2020-09-30 09225864 frs-core:CurrentFinancialInstruments 4 2020-09-30 09225864 frs-core:Non-currentFinancialInstruments 4 2020-09-30 09225864 5 2019-10-01 2020-09-30 09225864 frs-core:CurrentFinancialInstruments 5 2020-09-30 09225864 frs-core:Non-currentFinancialInstruments 5 2020-09-30 09225864 6 2019-10-01 2020-09-30 09225864 frs-core:CurrentFinancialInstruments 6 2020-09-30 09225864 frs-core:Non-currentFinancialInstruments 6 2020-09-30 09225864 7 2019-10-01 2020-09-30 09225864 frs-core:CurrentFinancialInstruments 7 2020-09-30 09225864 frs-core:Non-currentFinancialInstruments 7 2020-09-30 09225864 8 2019-10-01 2020-09-30 09225864 frs-core:CurrentFinancialInstruments 8 2020-09-30 09225864 frs-core:Non-currentFinancialInstruments 8 2020-09-30 09225864 9 2019-10-01 2020-09-30 09225864 frs-core:CurrentFinancialInstruments 9 2020-09-30 09225864 frs-core:Non-currentFinancialInstruments 9 2020-09-30 09225864 10 2019-10-01 2020-09-30 09225864 frs-core:CurrentFinancialInstruments 10 2020-09-30 09225864 frs-core:Non-currentFinancialInstruments 10 2020-09-30 09225864 11 2019-10-01 2020-09-30 09225864 frs-core:CurrentFinancialInstruments 11 2020-09-30 09225864 frs-core:Non-currentFinancialInstruments 11 2020-09-30 09225864 12 2019-10-01 2020-09-30 09225864 frs-core:CurrentFinancialInstruments 12 2020-09-30 09225864 frs-core:Non-currentFinancialInstruments 12 2020-09-30 09225864 13 2019-10-01 2020-09-30 09225864 frs-core:CurrentFinancialInstruments 13 2020-09-30 09225864 frs-core:Non-currentFinancialInstruments 13 2020-09-30 09225864 14 2019-10-01 2020-09-30 09225864 frs-core:CurrentFinancialInstruments 14 2020-09-30 09225864 frs-core:Non-currentFinancialInstruments 14 2020-09-30 09225864 15 2019-10-01 2020-09-30 09225864 frs-core:CurrentFinancialInstruments 15 2020-09-30 09225864 frs-core:Non-currentFinancialInstruments 15 2020-09-30 09225864 16 2019-10-01 2020-09-30 09225864 frs-core:CurrentFinancialInstruments 16 2020-09-30 09225864 frs-core:Non-currentFinancialInstruments 16 2020-09-30 09225864 17 2019-10-01 2020-09-30 09225864 frs-core:CurrentFinancialInstruments 17 2020-09-30 09225864 frs-core:Non-currentFinancialInstruments 17 2020-09-30 09225864 18 2019-10-01 2020-09-30 09225864 frs-core:CurrentFinancialInstruments 18 2020-09-30 09225864 frs-core:Non-currentFinancialInstruments 18 2020-09-30 09225864 19 2019-10-01 2020-09-30 09225864 frs-core:CurrentFinancialInstruments 19 2020-09-30 09225864 frs-core:Non-currentFinancialInstruments 19 2020-09-30 09225864 20 2019-10-01 2020-09-30 09225864 frs-core:CurrentFinancialInstruments 20 2020-09-30 09225864 frs-core:Non-currentFinancialInstruments 20 2020-09-30 09225864 dpl-frs:Item1 2019-10-01 2020-09-30 09225864 dpl-frs:Item1 2019-09-30 09225864 dpl-frs:Item1 2020-09-30 09225864 dpl-frs:CostSales dpl-frs:Item1 2019-10-01 2020-09-30 09225864 dpl-frs:CostSales dpl-frs:Item1 2019-09-30 09225864 dpl-frs:CostSales dpl-frs:Item1 2020-09-30 09225864 dpl-frs:DistributionCosts dpl-frs:Item1 2019-10-01 2020-09-30 09225864 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2019-10-01 2020-09-30 09225864 dpl-frs:Item2 2019-10-01 2020-09-30 09225864 dpl-frs:Item2 2019-09-30 09225864 dpl-frs:Item2 2020-09-30 09225864 dpl-frs:CostSales dpl-frs:Item2 2019-10-01 2020-09-30 09225864 dpl-frs:CostSales dpl-frs:Item2 2019-09-30 09225864 dpl-frs:CostSales dpl-frs:Item2 2020-09-30 09225864 dpl-frs:DistributionCosts dpl-frs:Item2 2019-10-01 2020-09-30 09225864 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2019-10-01 2020-09-30 09225864 dpl-frs:Item3 2019-10-01 2020-09-30 09225864 dpl-frs:Item3 2019-09-30 09225864 dpl-frs:Item3 2020-09-30 09225864 dpl-frs:CostSales dpl-frs:Item3 2019-10-01 2020-09-30 09225864 dpl-frs:CostSales dpl-frs:Item3 2019-09-30 09225864 dpl-frs:CostSales dpl-frs:Item3 2020-09-30 09225864 dpl-frs:DistributionCosts dpl-frs:Item3 2019-10-01 2020-09-30 09225864 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2019-10-01 2020-09-30 09225864 dpl-frs:Item4 2019-10-01 2020-09-30 09225864 dpl-frs:Item4 2019-09-30 09225864 dpl-frs:Item4 2020-09-30 09225864 dpl-frs:CostSales dpl-frs:Item4 2019-10-01 2020-09-30 09225864 dpl-frs:CostSales dpl-frs:Item4 2019-09-30 09225864 dpl-frs:CostSales dpl-frs:Item4 2020-09-30 09225864 dpl-frs:DistributionCosts dpl-frs:Item4 2019-10-01 2020-09-30 09225864 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2019-10-01 2020-09-30 09225864 dpl-frs:Item5 2019-10-01 2020-09-30 09225864 dpl-frs:Item5 2019-09-30 09225864 dpl-frs:Item5 2020-09-30 09225864 dpl-frs:CostSales dpl-frs:Item5 2019-10-01 2020-09-30 09225864 dpl-frs:CostSales dpl-frs:Item5 2019-09-30 09225864 dpl-frs:CostSales dpl-frs:Item5 2020-09-30 09225864 dpl-frs:DistributionCosts dpl-frs:Item5 2019-10-01 2020-09-30 09225864 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2019-10-01 2020-09-30 09225864 dpl-frs:Item6 2019-10-01 2020-09-30 09225864 dpl-frs:Item6 2019-09-30 09225864 dpl-frs:Item6 2020-09-30 09225864 dpl-frs:CostSales dpl-frs:Item6 2019-10-01 2020-09-30 09225864 dpl-frs:CostSales dpl-frs:Item6 2019-09-30 09225864 dpl-frs:CostSales dpl-frs:Item6 2020-09-30 09225864 dpl-frs:DistributionCosts dpl-frs:Item6 2019-10-01 2020-09-30 09225864 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2019-10-01 2020-09-30 09225864 dpl-frs:Item7 2019-10-01 2020-09-30 09225864 dpl-frs:Item7 2019-09-30 09225864 dpl-frs:Item7 2020-09-30 09225864 dpl-frs:CostSales dpl-frs:Item7 2019-10-01 2020-09-30 09225864 dpl-frs:CostSales dpl-frs:Item7 2019-09-30 09225864 dpl-frs:CostSales dpl-frs:Item7 2020-09-30 09225864 dpl-frs:DistributionCosts dpl-frs:Item7 2019-10-01 2020-09-30 09225864 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2019-10-01 2020-09-30 09225864 dpl-frs:Item8 2019-10-01 2020-09-30 09225864 dpl-frs:Item8 2019-09-30 09225864 dpl-frs:Item8 2020-09-30 09225864 dpl-frs:CostSales dpl-frs:Item8 2019-10-01 2020-09-30 09225864 dpl-frs:CostSales dpl-frs:Item8 2019-09-30 09225864 dpl-frs:CostSales dpl-frs:Item8 2020-09-30 09225864 dpl-frs:DistributionCosts dpl-frs:Item8 2019-10-01 2020-09-30 09225864 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2019-10-01 2020-09-30 09225864 dpl-frs:Item9 2019-10-01 2020-09-30 09225864 dpl-frs:Item9 2019-09-30 09225864 dpl-frs:Item9 2020-09-30 09225864 dpl-frs:CostSales dpl-frs:Item9 2019-10-01 2020-09-30 09225864 dpl-frs:CostSales dpl-frs:Item9 2019-09-30 09225864 dpl-frs:CostSales dpl-frs:Item9 2020-09-30 09225864 dpl-frs:DistributionCosts dpl-frs:Item9 2019-10-01 2020-09-30 09225864 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2019-10-01 2020-09-30 09225864 dpl-frs:Item10 2019-10-01 2020-09-30 09225864 dpl-frs:Item10 2019-09-30 09225864 dpl-frs:Item10 2020-09-30 09225864 dpl-frs:CostSales dpl-frs:Item10 2019-10-01 2020-09-30 09225864 dpl-frs:CostSales dpl-frs:Item10 2019-09-30 09225864 dpl-frs:CostSales dpl-frs:Item10 2020-09-30 09225864 dpl-frs:DistributionCosts dpl-frs:Item10 2019-10-01 2020-09-30 09225864 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2019-10-01 2020-09-30 09225864 dpl-frs:Item11 2019-10-01 2020-09-30 09225864 dpl-frs:Item11 2019-09-30 09225864 dpl-frs:Item11 2020-09-30 09225864 dpl-frs:CostSales dpl-frs:Item11 2019-10-01 2020-09-30 09225864 dpl-frs:CostSales dpl-frs:Item11 2019-09-30 09225864 dpl-frs:CostSales dpl-frs:Item11 2020-09-30 09225864 dpl-frs:DistributionCosts dpl-frs:Item11 2019-10-01 2020-09-30 09225864 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2019-10-01 2020-09-30 09225864 dpl-frs:Item12 2019-10-01 2020-09-30 09225864 dpl-frs:Item12 2019-09-30 09225864 dpl-frs:Item12 2020-09-30 09225864 dpl-frs:CostSales dpl-frs:Item12 2019-10-01 2020-09-30 09225864 dpl-frs:CostSales dpl-frs:Item12 2019-09-30 09225864 dpl-frs:CostSales dpl-frs:Item12 2020-09-30 09225864 dpl-frs:DistributionCosts dpl-frs:Item12 2019-10-01 2020-09-30 09225864 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2019-10-01 2020-09-30 09225864 1 2019-10-01 2020-09-30 09225864 frs-countries:EnglandWales 2019-10-01 2020-09-30 09225864 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2019-09-30 09225864 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2019-09-30 09225864 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2019-09-30 09225864 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2018-10-01 2019-09-30 09225864 frs-core:AllSubsidiaries 2018-10-01 2019-09-30 09225864 frs-core:KeyManagementPersonnel 2018-10-01 2019-09-30 09225864 frs-core:EntitiesControlledByKeyManagementPersonnel 2018-10-01 2019-09-30 09225864 frs-core:OtherRelatedParties 2018-10-01 2019-09-30 09225864 2018-09-30 09225864 2019-09-30 09225864 2018-10-01 2019-09-30 09225864 frs-core:CurrentFinancialInstruments 2019-09-30 09225864 frs-core:CurrentFinancialInstruments 2018-10-01 2019-09-30 09225864 frs-core:Non-currentFinancialInstruments 2019-09-30 09225864 frs-core:Non-currentFinancialInstruments 2018-10-01 2019-09-30 09225864 frs-core:CurrentFinancialInstruments 2018-10-01 2019-09-30 09225864 frs-core:CurrentFinancialInstruments 2019-09-30 09225864 frs-core:AfterOneYear 2018-10-01 2019-09-30 09225864 frs-core:BetweenOneFiveYears 2018-10-01 2019-09-30 09225864 frs-core:BetweenOneFiveYears 2019-09-30 09225864 frs-core:ComputerEquipment 2019-09-30 09225864 frs-core:ComputerEquipment 2018-10-01 2019-09-30 09225864 frs-core:ComputerEquipment 2018-09-30 09225864 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2019-09-30 09225864 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2018-10-01 2019-09-30 09225864 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2018-09-30 09225864 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2019-09-30 09225864 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2018-10-01 2019-09-30 09225864 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2018-09-30 09225864 frs-core:FurnitureFittings 2019-09-30 09225864 frs-core:FurnitureFittings 2018-10-01 2019-09-30 09225864 frs-core:FurnitureFittings 2018-09-30 09225864 frs-core:NetGoodwill 2019-09-30 09225864 frs-core:NetGoodwill 2018-10-01 2019-09-30 09225864 frs-core:NetGoodwill 2018-09-30 09225864 frs-core:InvestmentPropertyIncludedWithinPPE 2019-09-30 09225864 frs-core:InvestmentPropertyIncludedWithinPPE 2018-10-01 2019-09-30 09225864 frs-core:InvestmentPropertyIncludedWithinPPE 2018-09-30 09225864 frs-core:LandBuildings 2019-09-30 09225864 frs-core:LandBuildings 2018-10-01 2019-09-30 09225864 frs-core:LandBuildings 2018-09-30 09225864 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2019-09-30 09225864 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2018-10-01 2019-09-30 09225864 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2018-09-30 09225864 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2019-09-30 09225864 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2018-10-01 2019-09-30 09225864 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2018-09-30 09225864 frs-core:MoreThanFiveYears 2018-10-01 2019-09-30 09225864 frs-core:MoreThanFiveYears 2019-09-30 09225864 frs-core:MotorVehicles 2019-09-30 09225864 frs-core:MotorVehicles 2018-10-01 2019-09-30 09225864 frs-core:MotorVehicles 2018-09-30 09225864 frs-core:OtherResidualIntangibleAssets 2019-09-30 09225864 frs-core:OtherResidualIntangibleAssets 2018-10-01 2019-09-30 09225864 frs-core:OtherResidualIntangibleAssets 2018-09-30 09225864 frs-core:PlantMachinery 2019-09-30 09225864 frs-core:PlantMachinery 2018-10-01 2019-09-30 09225864 frs-core:PlantMachinery 2018-09-30 09225864 frs-core:Secured 2019-09-30 09225864 frs-core:Unsecured 2019-09-30 09225864 frs-core:WithinOneYear 2018-10-01 2019-09-30 09225864 frs-core:WithinOneYear 2019-09-30 09225864 frs-core:CapitalRedemptionReserve 2018-10-01 2019-09-30 09225864 frs-core:CapitalRedemptionReserve 2018-09-30 09225864 frs-core:CapitalRedemptionReserve 2019-09-30 09225864 frs-core:OtherReservesSubtotal 2018-10-01 2019-09-30 09225864 frs-core:OtherReservesSubtotal 2018-09-30 09225864 frs-core:OtherReservesSubtotal 2019-09-30 09225864 frs-core:RevaluationReserve 2018-10-01 2019-09-30 09225864 frs-core:RevaluationReserve 2018-09-30 09225864 frs-core:RevaluationReserve 2019-09-30 09225864 frs-core:SharePremium 2018-10-01 2019-09-30 09225864 frs-core:SharePremium 2018-09-30 09225864 frs-core:SharePremium 2019-09-30 09225864 frs-core:ShareCapital 2018-10-01 2019-09-30 09225864 frs-core:ShareCapital 2018-09-30 09225864 frs-core:ShareCapital 2019-09-30 09225864 frs-core:RetainedEarningsAccumulatedLosses 2018-10-01 2019-09-30 09225864 frs-core:RetainedEarningsAccumulatedLosses 2018-09-30 09225864 frs-core:RetainedEarningsAccumulatedLosses 2019-09-30 09225864 frs-core:RetainedEarningsAccumulatedLosses frs-core:RestatedAmount 2018-09-30 09225864 frs-core:RetainedEarningsAccumulatedLosses frs-core:RestatedAmount 2019-09-30 09225864 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2018-09-30 09225864 frs-countries:UnitedKingdom 2018-10-01 2019-09-30 09225864 frs-countries:Europe 2018-10-01 2019-09-30 09225864 frs-countries:NorthAmerica 2018-10-01 2019-09-30 09225864 frs-countries:SouthAmerica 2018-10-01 2019-09-30 09225864 frs-countries:Asia 2018-10-01 2019-09-30 09225864 frs-countries:RestWorldOutsideUK 2018-10-01 2019-09-30 09225864 frs-bus:HighestPaidDirector 2018-10-01 2019-09-30 09225864 frs-bus:PrivateLimitedCompanyLtd 2018-10-01 2019-09-30 09225864 frs-bus:CompanyLimitedByGuarantee 2018-10-01 2019-09-30 09225864 frs-bus:LimitedLiabilityPartnershipLLP 2018-10-01 2019-09-30 09225864 frs-bus:LimitedLiabilityPartnershipsSORP 2018-10-01 2019-09-30 09225864 frs-bus:FullAccounts 2018-10-01 2019-09-30 09225864 frs-bus:FilletedAccounts 2018-10-01 2019-09-30 09225864 frs-bus:AbridgedAccounts 2018-10-01 2019-09-30 09225864 frs-bus:FRS102 2018-10-01 2019-09-30 09225864 frs-bus:MediumEntities 2018-10-01 2019-09-30 09225864 frs-bus:SmallEntities 2018-10-01 2019-09-30 09225864 frs-bus:EntityHasNeverTraded 2018-10-01 2019-09-30 09225864 frs-bus:EntityNoLongerTradingButTradedInPast 2018-10-01 2019-09-30 09225864 frs-bus:Audited 2018-10-01 2019-09-30 09225864 frs-bus:AuditExempt-NoAccountantsReport 2018-10-01 2019-09-30 09225864 frs-bus:AuditExemptWithAccountantsReport 2018-10-01 2019-09-30 09225864 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2018-10-01 2019-09-30 09225864 frs-bus:LargeCompaniesRegimeForAccounts 2018-10-01 2019-09-30 09225864 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2018-10-01 2019-09-30 09225864 frs-bus:SmallCompaniesRegimeForAccounts 2018-10-01 2019-09-30 09225864 frs-bus:LargeCompaniesRegimeForDirectorsReport 2018-10-01 2019-09-30 09225864 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2018-10-01 2019-09-30 09225864 frs-bus:SmallCompaniesRegimeForDirectorsReport 2018-10-01 2019-09-30 09225864 frs-bus:OrdinaryShareClass1 2018-10-01 2019-09-30 09225864 frs-bus:OrdinaryShareClass1 2018-09-30 09225864 frs-bus:OrdinaryShareClass1 2019-09-30 09225864 frs-bus:OrdinaryShareClass2 2018-10-01 2019-09-30 09225864 frs-bus:OrdinaryShareClass2 2018-09-30 09225864 frs-bus:OrdinaryShareClass2 2019-09-30 09225864 frs-bus:OrdinaryShareClass3 2018-10-01 2019-09-30 09225864 frs-bus:OrdinaryShareClass3 2018-09-30 09225864 frs-bus:OrdinaryShareClass3 2019-09-30 09225864 frs-bus:OrdinaryShareClass4 2018-10-01 2019-09-30 09225864 frs-bus:OrdinaryShareClass4 2018-09-30 09225864 frs-bus:OrdinaryShareClass4 2019-09-30 09225864 frs-bus:OrdinaryShareClass5 2018-10-01 2019-09-30 09225864 frs-bus:OrdinaryShareClass5 2018-09-30 09225864 frs-bus:OrdinaryShareClass5 2019-09-30 09225864 frs-bus:PreferenceShareClass1 2018-10-01 2019-09-30 09225864 frs-bus:PreferenceShareClass1 2018-09-30 09225864 frs-bus:PreferenceShareClass1 2019-09-30 09225864 frs-bus:PreferenceShareClass2 2018-10-01 2019-09-30 09225864 frs-bus:PreferenceShareClass2 2018-09-30 09225864 frs-bus:PreferenceShareClass2 2019-09-30 09225864 frs-bus:PreferenceShareClass3 2018-10-01 2019-09-30 09225864 frs-bus:PreferenceShareClass3 2018-09-30 09225864 frs-bus:PreferenceShareClass3 2019-09-30 09225864 frs-bus:PreferenceShareClass4 2018-10-01 2019-09-30 09225864 frs-bus:PreferenceShareClass4 2018-09-30 09225864 frs-bus:PreferenceShareClass4 2019-09-30 09225864 frs-bus:PreferenceShareClass5 2018-10-01 2019-09-30 09225864 frs-bus:PreferenceShareClass5 2018-09-30 09225864 frs-bus:PreferenceShareClass5 2019-09-30 09225864 1 2018-10-01 2019-09-30 09225864 1 2019-09-30 09225864 1 2018-10-01 2019-09-30 09225864 frs-core:LeasedAssets 2018-10-01 2019-09-30 09225864 frs-core:OwnedAssets 2018-10-01 2019-09-30 09225864 frs-core:CurrencyRisk 2018-10-01 2019-09-30 09225864 frs-core:MarketRisk 2018-10-01 2019-09-30 09225864 frs-core:InterestRateRisk 2018-10-01 2019-09-30 09225864 frs-core:DeferredTaxation 2018-10-01 2019-09-30 09225864 frs-core:DeferredTaxation 2018-09-30 09225864 frs-core:DeferredTaxation 2019-09-30 09225864 frs-core:OtherProvisionsContingentLiabilities 2018-10-01 2019-09-30 09225864 frs-core:OtherProvisionsContingentLiabilities 2018-09-30 09225864 frs-core:OtherProvisionsContingentLiabilities 2019-09-30 09225864 frs-core:ProvisionsDeferredTax 2019-09-30 09225864 frs-core:OtherDeferredTax 2019-09-30 09225864 frs-core:AcceleratedTaxDepreciationDeferredTax 2019-09-30 09225864 frs-core:TaxLossesCarry-forwardsDeferredTax 2019-09-30 09225864 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2019-09-30 09225864 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2018-10-01 2019-09-30 09225864 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2018-09-30 09225864 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2019-09-30 09225864 frs-core:Provisions 2018-10-01 2019-09-30 09225864 frs-core:Provisions 2018-09-30 09225864 frs-core:Provisions 2019-09-30 09225864 frs-core:Provisions 2018-10-01 2019-09-30 09225864 frs-core:Provisions 2018-09-30 09225864 frs-core:Provisions 2019-09-30 09225864 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2019-09-30 09225864 frs-core:RevaluationInvestmentPropertyDeferredTax 2019-09-30 09225864 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2019-09-30 09225864 frs-core:OtherPost-employmentBenefitsDeferredTax 2019-09-30 09225864 frs-core:Share-basedPaymentsDeferredTax 2019-09-30 09225864 frs-core:TaxCreditsDeferredTax 2019-09-30 09225864 frs-core:CostValuation 2018-09-30 09225864 frs-core:AdditionsToInvestments 2019-09-30 09225864 frs-core:DisposalsRepaymentsInvestments 2019-09-30 09225864 frs-core:RevaluationsIncreaseDecreaseInInvestments 2019-09-30 09225864 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2019-09-30 09225864 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2019-09-30 09225864 frs-core:OtherIncreaseDecreaseInInvestments 2019-09-30 09225864 frs-core:CostValuation 2019-09-30 09225864 frs-core:ProvisionsForImpairmentInvestments 2018-09-30 09225864 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2019-09-30 09225864 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2019-09-30 09225864 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2019-09-30 09225864 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2019-09-30 09225864 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2019-09-30 09225864 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2019-09-30 09225864 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2019-09-30 09225864 frs-core:ProvisionsForImpairmentInvestments 2019-09-30 09225864 frs-core:ListedExchangeTraded 2019-09-30 09225864 frs-core:ListedExchangeTraded 2018-09-30 09225864 frs-core:CostValuation frs-core:ListedExchangeTraded 2018-09-30 09225864 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2019-09-30 09225864 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2019-09-30 09225864 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2019-09-30 09225864 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2019-09-30 09225864 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2019-09-30 09225864 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2019-09-30 09225864 frs-core:CostValuation frs-core:ListedExchangeTraded 2019-09-30 09225864 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2018-09-30 09225864 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2019-09-30 09225864 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2019-09-30 09225864 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2019-09-30 09225864 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2019-09-30 09225864 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2019-09-30 09225864 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2019-09-30 09225864 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2019-09-30 09225864 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2019-09-30 09225864 frs-core:UnlistedNon-exchangeTraded 2019-09-30 09225864 frs-core:UnlistedNon-exchangeTraded 2018-09-30 09225864 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2018-09-30 09225864 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2019-09-30 09225864 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2019-09-30 09225864 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2019-09-30 09225864 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2019-09-30 09225864 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2019-09-30 09225864 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2019-09-30 09225864 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2019-09-30 09225864 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2018-09-30 09225864 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2019-09-30 09225864 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2019-09-30 09225864 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2019-09-30 09225864 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2019-09-30 09225864 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2019-09-30 09225864 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2019-09-30 09225864 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2019-09-30 09225864 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2019-09-30 09225864 dpl-frs:CostSales 2018-10-01 2019-09-30 09225864 dpl-frs:CostSales 2018-09-30 09225864 dpl-frs:CostSales 2019-09-30 09225864 dpl-frs:DistributionCosts 2018-10-01 2019-09-30 09225864 dpl-frs:AdministrativeExpenses 2018-10-01 2019-09-30 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frs-core:Non-currentFinancialInstruments 5 2019-09-30 09225864 6 2018-10-01 2019-09-30 09225864 frs-core:CurrentFinancialInstruments 6 2019-09-30 09225864 frs-core:Non-currentFinancialInstruments 6 2019-09-30 09225864 7 2018-10-01 2019-09-30 09225864 frs-core:CurrentFinancialInstruments 7 2019-09-30 09225864 frs-core:Non-currentFinancialInstruments 7 2019-09-30 09225864 8 2018-10-01 2019-09-30 09225864 frs-core:CurrentFinancialInstruments 8 2019-09-30 09225864 frs-core:Non-currentFinancialInstruments 8 2019-09-30 09225864 9 2018-10-01 2019-09-30 09225864 frs-core:CurrentFinancialInstruments 9 2019-09-30 09225864 frs-core:Non-currentFinancialInstruments 9 2019-09-30 09225864 10 2018-10-01 2019-09-30 09225864 frs-core:CurrentFinancialInstruments 10 2019-09-30 09225864 frs-core:Non-currentFinancialInstruments 10 2019-09-30 09225864 11 2018-10-01 2019-09-30 09225864 frs-core:CurrentFinancialInstruments 11 2019-09-30 09225864 frs-core:Non-currentFinancialInstruments 11 2019-09-30 09225864 12 2018-10-01 2019-09-30 09225864 frs-core:CurrentFinancialInstruments 12 2019-09-30 09225864 frs-core:Non-currentFinancialInstruments 12 2019-09-30 09225864 13 2018-10-01 2019-09-30 09225864 frs-core:CurrentFinancialInstruments 13 2019-09-30 09225864 frs-core:Non-currentFinancialInstruments 13 2019-09-30 09225864 14 2018-10-01 2019-09-30 09225864 frs-core:CurrentFinancialInstruments 14 2019-09-30 09225864 frs-core:Non-currentFinancialInstruments 14 2019-09-30 09225864 15 2018-10-01 2019-09-30 09225864 frs-core:CurrentFinancialInstruments 15 2019-09-30 09225864 frs-core:Non-currentFinancialInstruments 15 2019-09-30 09225864 16 2018-10-01 2019-09-30 09225864 frs-core:CurrentFinancialInstruments 16 2019-09-30 09225864 frs-core:Non-currentFinancialInstruments 16 2019-09-30 09225864 17 2018-10-01 2019-09-30 09225864 frs-core:CurrentFinancialInstruments 17 2019-09-30 09225864 frs-core:Non-currentFinancialInstruments 17 2019-09-30 09225864 18 2018-10-01 2019-09-30 09225864 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dpl-frs:Item2 2018-10-01 2019-09-30 09225864 dpl-frs:CostSales dpl-frs:Item2 2018-09-30 09225864 dpl-frs:CostSales dpl-frs:Item2 2019-09-30 09225864 dpl-frs:DistributionCosts dpl-frs:Item2 2018-10-01 2019-09-30 09225864 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2018-10-01 2019-09-30 09225864 dpl-frs:Item3 2018-10-01 2019-09-30 09225864 dpl-frs:Item3 2018-09-30 09225864 dpl-frs:Item3 2019-09-30 09225864 dpl-frs:CostSales dpl-frs:Item3 2018-10-01 2019-09-30 09225864 dpl-frs:CostSales dpl-frs:Item3 2018-09-30 09225864 dpl-frs:CostSales dpl-frs:Item3 2019-09-30 09225864 dpl-frs:DistributionCosts dpl-frs:Item3 2018-10-01 2019-09-30 09225864 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2018-10-01 2019-09-30 09225864 dpl-frs:Item4 2018-10-01 2019-09-30 09225864 dpl-frs:Item4 2018-09-30 09225864 dpl-frs:Item4 2019-09-30 09225864 dpl-frs:CostSales dpl-frs:Item4 2018-10-01 2019-09-30 09225864 dpl-frs:CostSales dpl-frs:Item4 2018-09-30 09225864 dpl-frs:CostSales dpl-frs:Item4 2019-09-30 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Registered number: 09225864
MetalMoments Limited
Unaudited Financial Statements
For The Year Ended 30 September 2020
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 09225864
2020 2019
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 1,631 2,175
1,631 2,175
CURRENT ASSETS
Stocks 800 800
Debtors 4 1,528 15,148
Cash at bank and in hand 1,574 1,488
3,902 17,436
Creditors: Amounts Falling Due Within One Year 5 (4,151 ) (9,453 )
NET CURRENT ASSETS (LIABILITIES) (249 ) 7,983
TOTAL ASSETS LESS CURRENT LIABILITIES 1,382 10,158
PROVISIONS FOR LIABILITIES
Deferred Taxation (310 ) (370 )
NET ASSETS 1,072 9,788
CAPITAL AND RESERVES
Called up share capital 6 1,000 1,000
Profit and Loss Account 72 8,788
SHAREHOLDERS' FUNDS 1,072 9,788
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For the year ending 30 September 2020 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 Thomas Coulston
Director
25/05/2021
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. Accounting Policies
1.1. 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.
1.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
1.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 20% reducing balance
1.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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1.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2. Average Number of Employees
Average number of employees, including directors, during the year was 2 (2019: 2)
2 2
3. Tangible Assets
Plant & Machinery
£
Cost
As at 1 October 2019 4,943
As at 30 September 2020 4,943
Depreciation
As at 1 October 2019 2,768
Provided during the period 544
As at 30 September 2020 3,312
Net Book Value
As at 30 September 2020 1,631
As at 1 October 2019 2,175
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4. Debtors
2020 2019
£ £
Due within one year
Other debtors 1,528 15,148
1,528 15,148
5. Creditors: Amounts Falling Due Within One Year
2020 2019
£ £
Corporation tax 1,673 5,950
Other creditors - 1,090
Accruals and deferred income 2,478 2,413
4,151 9,453
6. Share Capital
2020 2019
£ £
Allotted, Called up and fully paid 1,000 1,000
7. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 October 2019 Amounts advanced Amounts repaid Amounts written off As at 30 September 2020
£ £ £ £ £
Mr Thomas Coulston 11,424 2,028 11,924 - 1,528
The above loan is unsecured, interest free and repayable on demand.
Dividends paid to directors
2020 2019
£ £
Mrs Jenelle-Levi Coulston 1,400 500
Mr Thomas Coulston 1,400 500
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8. Dividends
2020 2019
£ £
On equity shares:
Interim dividend paid 2,800 1,000
2,800 1,000
9. General Information
MetalMoments Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09225864 . The registered office is 11 Manor Corner, Manor Road, Paignton, Devon, TQ3 2JB.
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