Acorah Software Products - Accounts Production 14.2.200 false true 30 September 2022 1 October 2021 false 1 October 2022 30 September 2023 30 September 2023 05558356 Mr E O'DONNELL Mr J LE BLANC iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05558356 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-09-30 05558356 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-09-30 05558356 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-09-30 05558356 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-09-30 05558356 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-10-01 2023-09-30 05558356 frs-core:AllSubsidiaries 2022-10-01 2023-09-30 05558356 frs-core:KeyManagementPersonnel 2022-10-01 2023-09-30 05558356 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-10-01 2023-09-30 05558356 frs-core:OtherRelatedParties 2022-10-01 2023-09-30 05558356 2022-09-30 05558356 2023-09-30 05558356 2022-10-01 2023-09-30 05558356 frs-core:CurrentFinancialInstruments 2023-09-30 05558356 frs-core:CurrentFinancialInstruments 2022-10-01 2023-09-30 05558356 frs-core:Non-currentFinancialInstruments 2023-09-30 05558356 frs-core:Non-currentFinancialInstruments 2022-10-01 2023-09-30 05558356 frs-core:CurrentFinancialInstruments 2022-10-01 2023-09-30 05558356 frs-core:CurrentFinancialInstruments 2023-09-30 05558356 frs-core:AfterOneYear 2022-10-01 2023-09-30 05558356 frs-core:BetweenOneFiveYears 2022-10-01 2023-09-30 05558356 frs-core:BetweenOneFiveYears 2023-09-30 05558356 frs-core:ComputerEquipment 2023-09-30 05558356 frs-core:ComputerEquipment 2022-10-01 2023-09-30 05558356 frs-core:ComputerEquipment 2022-09-30 05558356 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-09-30 05558356 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-10-01 2023-09-30 05558356 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-09-30 05558356 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-09-30 05558356 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-10-01 2023-09-30 05558356 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-09-30 05558356 frs-core:FurnitureFittings 2023-09-30 05558356 frs-core:FurnitureFittings 2022-10-01 2023-09-30 05558356 frs-core:FurnitureFittings 2022-09-30 05558356 frs-core:NetGoodwill 2023-09-30 05558356 frs-core:NetGoodwill 2022-10-01 2023-09-30 05558356 frs-core:NetGoodwill 2022-09-30 05558356 frs-core:InvestmentPropertyIncludedWithinPPE 2023-09-30 05558356 frs-core:InvestmentPropertyIncludedWithinPPE 2022-10-01 2023-09-30 05558356 frs-core:InvestmentPropertyIncludedWithinPPE 2022-09-30 05558356 frs-core:LandBuildings 2023-09-30 05558356 frs-core:LandBuildings 2022-10-01 2023-09-30 05558356 frs-core:LandBuildings 2022-09-30 05558356 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-09-30 05558356 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-10-01 2023-09-30 05558356 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-09-30 05558356 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-09-30 05558356 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-10-01 2023-09-30 05558356 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-09-30 05558356 frs-core:MoreThanFiveYears 2022-10-01 2023-09-30 05558356 frs-core:MoreThanFiveYears 2023-09-30 05558356 frs-core:MotorVehicles 2023-09-30 05558356 frs-core:MotorVehicles 2022-10-01 2023-09-30 05558356 frs-core:MotorVehicles 2022-09-30 05558356 frs-core:OtherResidualIntangibleAssets 2023-09-30 05558356 frs-core:OtherResidualIntangibleAssets 2022-10-01 2023-09-30 05558356 frs-core:OtherResidualIntangibleAssets 2022-09-30 05558356 frs-core:PlantMachinery 2023-09-30 05558356 frs-core:PlantMachinery 2022-10-01 2023-09-30 05558356 frs-core:PlantMachinery 2022-09-30 05558356 frs-core:Secured 2023-09-30 05558356 frs-core:Unsecured 2023-09-30 05558356 frs-core:WithinOneYear 2022-10-01 2023-09-30 05558356 frs-core:WithinOneYear 2023-09-30 05558356 frs-core:CapitalRedemptionReserve 2022-10-01 2023-09-30 05558356 frs-core:CapitalRedemptionReserve 2022-09-30 05558356 frs-core:CapitalRedemptionReserve 2023-09-30 05558356 frs-core:OtherReservesSubtotal 2022-10-01 2023-09-30 05558356 frs-core:OtherReservesSubtotal 2022-09-30 05558356 frs-core:OtherReservesSubtotal 2023-09-30 05558356 frs-core:RevaluationReserve 2022-10-01 2023-09-30 05558356 frs-core:RevaluationReserve 2022-09-30 05558356 frs-core:RevaluationReserve 2023-09-30 05558356 frs-core:SharePremium 2022-10-01 2023-09-30 05558356 frs-core:SharePremium 2022-09-30 05558356 frs-core:SharePremium 2023-09-30 05558356 frs-core:ShareCapital 2022-10-01 2023-09-30 05558356 frs-core:ShareCapital 2022-09-30 05558356 frs-core:ShareCapital 2023-09-30 05558356 frs-core:RetainedEarningsAccumulatedLosses 2022-10-01 2023-09-30 05558356 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-09-30 05558356 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30 05558356 frs-core:RetainedEarningsAccumulatedLosses 2022-09-30 05558356 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30 05558356 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-09-30 05558356 frs-countries:UnitedKingdom 2022-10-01 2023-09-30 05558356 frs-countries:Europe 2022-10-01 2023-09-30 05558356 frs-countries:NorthAmerica 2022-10-01 2023-09-30 05558356 frs-countries:SouthAmerica 2022-10-01 2023-09-30 05558356 frs-countries:Asia 2022-10-01 2023-09-30 05558356 frs-countries:RestWorldOutsideUK 2022-10-01 2023-09-30 05558356 frs-bus:HighestPaidDirector 2022-10-01 2023-09-30 05558356 frs-bus:PrivateLimitedCompanyLtd 2022-10-01 2023-09-30 05558356 frs-bus:CompanyLimitedByGuarantee 2022-10-01 2023-09-30 05558356 frs-bus:LimitedLiabilityPartnershipLLP 2022-10-01 2023-09-30 05558356 frs-bus:LimitedLiabilityPartnershipsSORP 2022-10-01 2023-09-30 05558356 frs-bus:FullAccounts 2022-10-01 2023-09-30 05558356 frs-bus:FilletedAccounts 2022-10-01 2023-09-30 05558356 frs-bus:AbridgedAccounts 2022-10-01 2023-09-30 05558356 frs-bus:FRS102 2022-10-01 2023-09-30 05558356 frs-bus:MediumEntities 2022-10-01 2023-09-30 05558356 frs-bus:SmallEntities 2022-10-01 2023-09-30 05558356 frs-bus:EntityHasNeverTraded 2022-10-01 2023-09-30 05558356 frs-bus:EntityNoLongerTradingButTradedInPast 2022-10-01 2023-09-30 05558356 frs-bus:Audited 2022-10-01 2023-09-30 05558356 frs-bus:AuditExempt-NoAccountantsReport 2022-10-01 2023-09-30 05558356 frs-bus:AuditExemptWithAccountantsReport 2022-10-01 2023-09-30 05558356 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-10-01 2023-09-30 05558356 frs-bus:LargeCompaniesRegimeForAccounts 2022-10-01 2023-09-30 05558356 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-10-01 2023-09-30 05558356 frs-bus:SmallCompaniesRegimeForAccounts 2022-10-01 2023-09-30 05558356 frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-10-01 2023-09-30 05558356 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-10-01 2023-09-30 05558356 frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-10-01 2023-09-30 05558356 frs-bus:OrdinaryShareClass1 2022-10-01 2023-09-30 05558356 frs-bus:OrdinaryShareClass1 2022-09-30 05558356 frs-bus:OrdinaryShareClass1 2023-09-30 05558356 frs-bus:OrdinaryShareClass2 2022-10-01 2023-09-30 05558356 frs-bus:OrdinaryShareClass2 2022-09-30 05558356 frs-bus:OrdinaryShareClass2 2023-09-30 05558356 frs-bus:OrdinaryShareClass3 2022-10-01 2023-09-30 05558356 frs-bus:OrdinaryShareClass3 2022-09-30 05558356 frs-bus:OrdinaryShareClass3 2023-09-30 05558356 frs-bus:OrdinaryShareClass4 2022-10-01 2023-09-30 05558356 frs-bus:OrdinaryShareClass4 2022-09-30 05558356 frs-bus:OrdinaryShareClass4 2023-09-30 05558356 frs-bus:OrdinaryShareClass5 2022-10-01 2023-09-30 05558356 frs-bus:OrdinaryShareClass5 2022-09-30 05558356 frs-bus:OrdinaryShareClass5 2023-09-30 05558356 frs-bus:PreferenceShareClass1 2022-10-01 2023-09-30 05558356 frs-bus:PreferenceShareClass1 2022-09-30 05558356 frs-bus:PreferenceShareClass1 2023-09-30 05558356 frs-bus:PreferenceShareClass2 2022-10-01 2023-09-30 05558356 frs-bus:PreferenceShareClass2 2022-09-30 05558356 frs-bus:PreferenceShareClass2 2023-09-30 05558356 frs-bus:PreferenceShareClass3 2022-10-01 2023-09-30 05558356 frs-bus:PreferenceShareClass3 2022-09-30 05558356 frs-bus:PreferenceShareClass3 2023-09-30 05558356 frs-bus:PreferenceShareClass4 2022-10-01 2023-09-30 05558356 frs-bus:PreferenceShareClass4 2022-09-30 05558356 frs-bus:PreferenceShareClass4 2023-09-30 05558356 frs-bus:PreferenceShareClass5 2022-10-01 2023-09-30 05558356 frs-bus:PreferenceShareClass5 2022-09-30 05558356 frs-bus:PreferenceShareClass5 2023-09-30 05558356 1 2022-10-01 2023-09-30 05558356 1 2023-09-30 05558356 1 2022-10-01 2023-09-30 05558356 frs-core:LeasedAssets 2022-10-01 2023-09-30 05558356 frs-core:OwnedAssets 2022-10-01 2023-09-30 05558356 frs-core:CurrencyRisk 2022-10-01 2023-09-30 05558356 frs-core:MarketRisk 2022-10-01 2023-09-30 05558356 frs-core:InterestRateRisk 2022-10-01 2023-09-30 05558356 frs-core:DeferredTaxation 2022-10-01 2023-09-30 05558356 frs-core:DeferredTaxation 2022-09-30 05558356 frs-core:DeferredTaxation 2023-09-30 05558356 frs-core:OtherProvisionsContingentLiabilities 2022-10-01 2023-09-30 05558356 frs-core:OtherProvisionsContingentLiabilities 2022-09-30 05558356 frs-core:OtherProvisionsContingentLiabilities 2023-09-30 05558356 frs-core:ProvisionsDeferredTax 2023-09-30 05558356 frs-core:OtherDeferredTax 2023-09-30 05558356 frs-core:AcceleratedTaxDepreciationDeferredTax 2023-09-30 05558356 frs-core:TaxLossesCarry-forwardsDeferredTax 2023-09-30 05558356 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-09-30 05558356 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-10-01 2023-09-30 05558356 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-09-30 05558356 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-09-30 05558356 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-10-01 2023-09-30 05558356 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-09-30 05558356 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-09-30 05558356 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-10-01 2023-09-30 05558356 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-09-30 05558356 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-09-30 05558356 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-09-30 05558356 frs-core:RevaluationInvestmentPropertyDeferredTax 2023-09-30 05558356 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-09-30 05558356 frs-core:OtherPost-employmentBenefitsDeferredTax 2023-09-30 05558356 frs-core:Share-basedPaymentsDeferredTax 2023-09-30 05558356 frs-core:TaxCreditsDeferredTax 2023-09-30 05558356 frs-core:CostValuation 2022-09-30 05558356 frs-core:AdditionsToInvestments 2023-09-30 05558356 frs-core:DisposalsRepaymentsInvestments 2023-09-30 05558356 frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-09-30 05558356 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-09-30 05558356 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-09-30 05558356 frs-core:OtherIncreaseDecreaseInInvestments 2023-09-30 05558356 frs-core:CostValuation 2023-09-30 05558356 frs-core:ProvisionsForImpairmentInvestments 2022-09-30 05558356 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-09-30 05558356 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-09-30 05558356 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-09-30 05558356 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-09-30 05558356 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-09-30 05558356 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-09-30 05558356 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-09-30 05558356 frs-core:ProvisionsForImpairmentInvestments 2023-09-30 05558356 frs-core:ListedExchangeTraded 2023-09-30 05558356 frs-core:ListedExchangeTraded 2022-09-30 05558356 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-09-30 05558356 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-09-30 05558356 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-09-30 05558356 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-09-30 05558356 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-09-30 05558356 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-09-30 05558356 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-09-30 05558356 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-09-30 05558356 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 05558356 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-09-30 05558356 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-09-30 05558356 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-09-30 05558356 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-09-30 05558356 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-09-30 05558356 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-09-30 05558356 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-09-30 05558356 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-09-30 05558356 frs-core:UnlistedNon-exchangeTraded 2023-09-30 05558356 frs-core:UnlistedNon-exchangeTraded 2022-09-30 05558356 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-09-30 05558356 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-09-30 05558356 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-09-30 05558356 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-09-30 05558356 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-09-30 05558356 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-09-30 05558356 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-09-30 05558356 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-09-30 05558356 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 05558356 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-09-30 05558356 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-09-30 05558356 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-09-30 05558356 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-09-30 05558356 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-09-30 05558356 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-09-30 05558356 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-09-30 05558356 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-09-30 05558356 dpl-frs:CostSales 2022-10-01 2023-09-30 05558356 dpl-frs:CostSales 2022-09-30 05558356 dpl-frs:CostSales 2023-09-30 05558356 dpl-frs:DistributionCosts 2022-10-01 2023-09-30 05558356 dpl-frs:AdministrativeExpenses 2022-10-01 2023-09-30 05558356 frs-bus:Director1 2022-10-01 2023-09-30 05558356 frs-bus:Director1 2022-09-30 05558356 frs-bus:Director1 2023-09-30 05558356 frs-bus:CompanySecretary1 2022-10-01 2023-09-30 05558356 1 2022-10-01 2023-09-30 05558356 frs-core:CurrentFinancialInstruments 1 2023-09-30 05558356 frs-core:Non-currentFinancialInstruments 1 2023-09-30 05558356 2 2022-10-01 2023-09-30 05558356 frs-core:CurrentFinancialInstruments 2 2023-09-30 05558356 frs-core:Non-currentFinancialInstruments 2 2023-09-30 05558356 3 2022-10-01 2023-09-30 05558356 frs-core:CurrentFinancialInstruments 3 2023-09-30 05558356 frs-core:Non-currentFinancialInstruments 3 2023-09-30 05558356 4 2022-10-01 2023-09-30 05558356 frs-core:CurrentFinancialInstruments 4 2023-09-30 05558356 frs-core:Non-currentFinancialInstruments 4 2023-09-30 05558356 5 2022-10-01 2023-09-30 05558356 frs-core:CurrentFinancialInstruments 5 2023-09-30 05558356 frs-core:Non-currentFinancialInstruments 5 2023-09-30 05558356 6 2022-10-01 2023-09-30 05558356 frs-core:CurrentFinancialInstruments 6 2023-09-30 05558356 frs-core:Non-currentFinancialInstruments 6 2023-09-30 05558356 7 2022-10-01 2023-09-30 05558356 frs-core:CurrentFinancialInstruments 7 2023-09-30 05558356 frs-core:Non-currentFinancialInstruments 7 2023-09-30 05558356 8 2022-10-01 2023-09-30 05558356 frs-core:CurrentFinancialInstruments 8 2023-09-30 05558356 frs-core:Non-currentFinancialInstruments 8 2023-09-30 05558356 9 2022-10-01 2023-09-30 05558356 frs-core:CurrentFinancialInstruments 9 2023-09-30 05558356 frs-core:Non-currentFinancialInstruments 9 2023-09-30 05558356 10 2022-10-01 2023-09-30 05558356 frs-core:CurrentFinancialInstruments 10 2023-09-30 05558356 frs-core:Non-currentFinancialInstruments 10 2023-09-30 05558356 11 2022-10-01 2023-09-30 05558356 frs-core:CurrentFinancialInstruments 11 2023-09-30 05558356 frs-core:Non-currentFinancialInstruments 11 2023-09-30 05558356 12 2022-10-01 2023-09-30 05558356 frs-core:CurrentFinancialInstruments 12 2023-09-30 05558356 frs-core:Non-currentFinancialInstruments 12 2023-09-30 05558356 13 2022-10-01 2023-09-30 05558356 frs-core:CurrentFinancialInstruments 13 2023-09-30 05558356 frs-core:Non-currentFinancialInstruments 13 2023-09-30 05558356 14 2022-10-01 2023-09-30 05558356 frs-core:CurrentFinancialInstruments 14 2023-09-30 05558356 frs-core:Non-currentFinancialInstruments 14 2023-09-30 05558356 15 2022-10-01 2023-09-30 05558356 frs-core:CurrentFinancialInstruments 15 2023-09-30 05558356 frs-core:Non-currentFinancialInstruments 15 2023-09-30 05558356 16 2022-10-01 2023-09-30 05558356 frs-core:CurrentFinancialInstruments 16 2023-09-30 05558356 frs-core:Non-currentFinancialInstruments 16 2023-09-30 05558356 17 2022-10-01 2023-09-30 05558356 frs-core:CurrentFinancialInstruments 17 2023-09-30 05558356 frs-core:Non-currentFinancialInstruments 17 2023-09-30 05558356 18 2022-10-01 2023-09-30 05558356 frs-core:CurrentFinancialInstruments 18 2023-09-30 05558356 frs-core:Non-currentFinancialInstruments 18 2023-09-30 05558356 19 2022-10-01 2023-09-30 05558356 frs-core:CurrentFinancialInstruments 19 2023-09-30 05558356 frs-core:Non-currentFinancialInstruments 19 2023-09-30 05558356 20 2022-10-01 2023-09-30 05558356 frs-core:CurrentFinancialInstruments 20 2023-09-30 05558356 frs-core:Non-currentFinancialInstruments 20 2023-09-30 05558356 dpl-frs:Item1 2022-10-01 2023-09-30 05558356 dpl-frs:Item1 2022-09-30 05558356 dpl-frs:Item1 2023-09-30 05558356 dpl-frs:CostSales dpl-frs:Item1 2022-10-01 2023-09-30 05558356 dpl-frs:CostSales dpl-frs:Item1 2022-09-30 05558356 dpl-frs:CostSales dpl-frs:Item1 2023-09-30 05558356 dpl-frs:DistributionCosts dpl-frs:Item1 2022-10-01 2023-09-30 05558356 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-10-01 2023-09-30 05558356 dpl-frs:Item2 2022-10-01 2023-09-30 05558356 dpl-frs:Item2 2022-09-30 05558356 dpl-frs:Item2 2023-09-30 05558356 dpl-frs:CostSales dpl-frs:Item2 2022-10-01 2023-09-30 05558356 dpl-frs:CostSales dpl-frs:Item2 2022-09-30 05558356 dpl-frs:CostSales dpl-frs:Item2 2023-09-30 05558356 dpl-frs:DistributionCosts dpl-frs:Item2 2022-10-01 2023-09-30 05558356 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-10-01 2023-09-30 05558356 dpl-frs:Item3 2022-10-01 2023-09-30 05558356 dpl-frs:Item3 2022-09-30 05558356 dpl-frs:Item3 2023-09-30 05558356 dpl-frs:CostSales dpl-frs:Item3 2022-10-01 2023-09-30 05558356 dpl-frs:CostSales dpl-frs:Item3 2022-09-30 05558356 dpl-frs:CostSales dpl-frs:Item3 2023-09-30 05558356 dpl-frs:DistributionCosts dpl-frs:Item3 2022-10-01 2023-09-30 05558356 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-10-01 2023-09-30 05558356 dpl-frs:Item4 2022-10-01 2023-09-30 05558356 dpl-frs:Item4 2022-09-30 05558356 dpl-frs:Item4 2023-09-30 05558356 dpl-frs:CostSales dpl-frs:Item4 2022-10-01 2023-09-30 05558356 dpl-frs:CostSales dpl-frs:Item4 2022-09-30 05558356 dpl-frs:CostSales dpl-frs:Item4 2023-09-30 05558356 dpl-frs:DistributionCosts dpl-frs:Item4 2022-10-01 2023-09-30 05558356 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-10-01 2023-09-30 05558356 dpl-frs:Item5 2022-10-01 2023-09-30 05558356 dpl-frs:Item5 2022-09-30 05558356 dpl-frs:Item5 2023-09-30 05558356 dpl-frs:CostSales dpl-frs:Item5 2022-10-01 2023-09-30 05558356 dpl-frs:CostSales dpl-frs:Item5 2022-09-30 05558356 dpl-frs:CostSales dpl-frs:Item5 2023-09-30 05558356 dpl-frs:DistributionCosts dpl-frs:Item5 2022-10-01 2023-09-30 05558356 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-10-01 2023-09-30 05558356 dpl-frs:Item6 2022-10-01 2023-09-30 05558356 dpl-frs:Item6 2022-09-30 05558356 dpl-frs:Item6 2023-09-30 05558356 dpl-frs:CostSales dpl-frs:Item6 2022-10-01 2023-09-30 05558356 dpl-frs:CostSales dpl-frs:Item6 2022-09-30 05558356 dpl-frs:CostSales dpl-frs:Item6 2023-09-30 05558356 dpl-frs:DistributionCosts dpl-frs:Item6 2022-10-01 2023-09-30 05558356 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-10-01 2023-09-30 05558356 dpl-frs:Item7 2022-10-01 2023-09-30 05558356 dpl-frs:Item7 2022-09-30 05558356 dpl-frs:Item7 2023-09-30 05558356 dpl-frs:CostSales dpl-frs:Item7 2022-10-01 2023-09-30 05558356 dpl-frs:CostSales dpl-frs:Item7 2022-09-30 05558356 dpl-frs:CostSales dpl-frs:Item7 2023-09-30 05558356 dpl-frs:DistributionCosts dpl-frs:Item7 2022-10-01 2023-09-30 05558356 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-10-01 2023-09-30 05558356 dpl-frs:Item8 2022-10-01 2023-09-30 05558356 dpl-frs:Item8 2022-09-30 05558356 dpl-frs:Item8 2023-09-30 05558356 dpl-frs:CostSales dpl-frs:Item8 2022-10-01 2023-09-30 05558356 dpl-frs:CostSales dpl-frs:Item8 2022-09-30 05558356 dpl-frs:CostSales dpl-frs:Item8 2023-09-30 05558356 dpl-frs:DistributionCosts dpl-frs:Item8 2022-10-01 2023-09-30 05558356 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-10-01 2023-09-30 05558356 dpl-frs:Item9 2022-10-01 2023-09-30 05558356 dpl-frs:Item9 2022-09-30 05558356 dpl-frs:Item9 2023-09-30 05558356 dpl-frs:CostSales dpl-frs:Item9 2022-10-01 2023-09-30 05558356 dpl-frs:CostSales dpl-frs:Item9 2022-09-30 05558356 dpl-frs:CostSales dpl-frs:Item9 2023-09-30 05558356 dpl-frs:DistributionCosts dpl-frs:Item9 2022-10-01 2023-09-30 05558356 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-10-01 2023-09-30 05558356 dpl-frs:Item10 2022-10-01 2023-09-30 05558356 dpl-frs:Item10 2022-09-30 05558356 dpl-frs:Item10 2023-09-30 05558356 dpl-frs:CostSales dpl-frs:Item10 2022-10-01 2023-09-30 05558356 dpl-frs:CostSales dpl-frs:Item10 2022-09-30 05558356 dpl-frs:CostSales dpl-frs:Item10 2023-09-30 05558356 dpl-frs:DistributionCosts dpl-frs:Item10 2022-10-01 2023-09-30 05558356 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-10-01 2023-09-30 05558356 dpl-frs:Item11 2022-10-01 2023-09-30 05558356 dpl-frs:Item11 2022-09-30 05558356 dpl-frs:Item11 2023-09-30 05558356 dpl-frs:CostSales dpl-frs:Item11 2022-10-01 2023-09-30 05558356 dpl-frs:CostSales dpl-frs:Item11 2022-09-30 05558356 dpl-frs:CostSales dpl-frs:Item11 2023-09-30 05558356 dpl-frs:DistributionCosts dpl-frs:Item11 2022-10-01 2023-09-30 05558356 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-10-01 2023-09-30 05558356 dpl-frs:Item12 2022-10-01 2023-09-30 05558356 dpl-frs:Item12 2022-09-30 05558356 dpl-frs:Item12 2023-09-30 05558356 dpl-frs:CostSales dpl-frs:Item12 2022-10-01 2023-09-30 05558356 dpl-frs:CostSales dpl-frs:Item12 2022-09-30 05558356 dpl-frs:CostSales dpl-frs:Item12 2023-09-30 05558356 dpl-frs:DistributionCosts dpl-frs:Item12 2022-10-01 2023-09-30 05558356 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-10-01 2023-09-30 05558356 1 2022-10-01 2023-09-30 05558356 frs-countries:EnglandWales 2022-10-01 2023-09-30 05558356 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-09-30 05558356 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-09-30 05558356 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-09-30 05558356 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-09-30 05558356 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-10-01 2022-09-30 05558356 frs-core:AllSubsidiaries 2021-10-01 2022-09-30 05558356 frs-core:KeyManagementPersonnel 2021-10-01 2022-09-30 05558356 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-10-01 2022-09-30 05558356 frs-core:OtherRelatedParties 2021-10-01 2022-09-30 05558356 2021-09-30 05558356 2022-09-30 05558356 2021-10-01 2022-09-30 05558356 frs-core:CurrentFinancialInstruments 2022-09-30 05558356 frs-core:CurrentFinancialInstruments 2021-10-01 2022-09-30 05558356 frs-core:Non-currentFinancialInstruments 2022-09-30 05558356 frs-core:Non-currentFinancialInstruments 2021-10-01 2022-09-30 05558356 frs-core:CurrentFinancialInstruments 2021-10-01 2022-09-30 05558356 frs-core:CurrentFinancialInstruments 2022-09-30 05558356 frs-core:AfterOneYear 2021-10-01 2022-09-30 05558356 frs-core:BetweenOneFiveYears 2021-10-01 2022-09-30 05558356 frs-core:BetweenOneFiveYears 2022-09-30 05558356 frs-core:ComputerEquipment 2022-09-30 05558356 frs-core:ComputerEquipment 2021-10-01 2022-09-30 05558356 frs-core:ComputerEquipment 2021-09-30 05558356 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-09-30 05558356 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-10-01 2022-09-30 05558356 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-09-30 05558356 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-09-30 05558356 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-10-01 2022-09-30 05558356 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-09-30 05558356 frs-core:FurnitureFittings 2022-09-30 05558356 frs-core:FurnitureFittings 2021-10-01 2022-09-30 05558356 frs-core:FurnitureFittings 2021-09-30 05558356 frs-core:NetGoodwill 2022-09-30 05558356 frs-core:NetGoodwill 2021-10-01 2022-09-30 05558356 frs-core:NetGoodwill 2021-09-30 05558356 frs-core:InvestmentPropertyIncludedWithinPPE 2022-09-30 05558356 frs-core:InvestmentPropertyIncludedWithinPPE 2021-10-01 2022-09-30 05558356 frs-core:InvestmentPropertyIncludedWithinPPE 2021-09-30 05558356 frs-core:LandBuildings 2022-09-30 05558356 frs-core:LandBuildings 2021-10-01 2022-09-30 05558356 frs-core:LandBuildings 2021-09-30 05558356 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-09-30 05558356 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-10-01 2022-09-30 05558356 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-09-30 05558356 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-09-30 05558356 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-10-01 2022-09-30 05558356 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-09-30 05558356 frs-core:MoreThanFiveYears 2021-10-01 2022-09-30 05558356 frs-core:MoreThanFiveYears 2022-09-30 05558356 frs-core:MotorVehicles 2022-09-30 05558356 frs-core:MotorVehicles 2021-10-01 2022-09-30 05558356 frs-core:MotorVehicles 2021-09-30 05558356 frs-core:OtherResidualIntangibleAssets 2022-09-30 05558356 frs-core:OtherResidualIntangibleAssets 2021-10-01 2022-09-30 05558356 frs-core:OtherResidualIntangibleAssets 2021-09-30 05558356 frs-core:PlantMachinery 2022-09-30 05558356 frs-core:PlantMachinery 2021-10-01 2022-09-30 05558356 frs-core:PlantMachinery 2021-09-30 05558356 frs-core:Secured 2022-09-30 05558356 frs-core:Unsecured 2022-09-30 05558356 frs-core:WithinOneYear 2021-10-01 2022-09-30 05558356 frs-core:WithinOneYear 2022-09-30 05558356 frs-core:CapitalRedemptionReserve 2021-10-01 2022-09-30 05558356 frs-core:CapitalRedemptionReserve 2021-09-30 05558356 frs-core:CapitalRedemptionReserve 2022-09-30 05558356 frs-core:OtherReservesSubtotal 2021-10-01 2022-09-30 05558356 frs-core:OtherReservesSubtotal 2021-09-30 05558356 frs-core:OtherReservesSubtotal 2022-09-30 05558356 frs-core:RevaluationReserve 2021-10-01 2022-09-30 05558356 frs-core:RevaluationReserve 2021-09-30 05558356 frs-core:RevaluationReserve 2022-09-30 05558356 frs-core:SharePremium 2021-10-01 2022-09-30 05558356 frs-core:SharePremium 2021-09-30 05558356 frs-core:SharePremium 2022-09-30 05558356 frs-core:ShareCapital 2021-10-01 2022-09-30 05558356 frs-core:ShareCapital 2021-09-30 05558356 frs-core:ShareCapital 2022-09-30 05558356 frs-core:RetainedEarningsAccumulatedLosses 2021-10-01 2022-09-30 05558356 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-09-30 05558356 frs-core:RetainedEarningsAccumulatedLosses 2022-09-30 05558356 frs-core:RetainedEarningsAccumulatedLosses 2021-09-30 05558356 frs-core:RetainedEarningsAccumulatedLosses 2022-09-30 05558356 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-09-30 05558356 frs-countries:UnitedKingdom 2021-10-01 2022-09-30 05558356 frs-countries:Europe 2021-10-01 2022-09-30 05558356 frs-countries:NorthAmerica 2021-10-01 2022-09-30 05558356 frs-countries:SouthAmerica 2021-10-01 2022-09-30 05558356 frs-countries:Asia 2021-10-01 2022-09-30 05558356 frs-countries:RestWorldOutsideUK 2021-10-01 2022-09-30 05558356 frs-bus:HighestPaidDirector 2021-10-01 2022-09-30 05558356 frs-bus:PrivateLimitedCompanyLtd 2021-10-01 2022-09-30 05558356 frs-bus:CompanyLimitedByGuarantee 2021-10-01 2022-09-30 05558356 frs-bus:LimitedLiabilityPartnershipLLP 2021-10-01 2022-09-30 05558356 frs-bus:LimitedLiabilityPartnershipsSORP 2021-10-01 2022-09-30 05558356 frs-bus:FullAccounts 2021-10-01 2022-09-30 05558356 frs-bus:FilletedAccounts 2021-10-01 2022-09-30 05558356 frs-bus:AbridgedAccounts 2021-10-01 2022-09-30 05558356 frs-bus:FRS102 2021-10-01 2022-09-30 05558356 frs-bus:MediumEntities 2021-10-01 2022-09-30 05558356 frs-bus:SmallEntities 2021-10-01 2022-09-30 05558356 frs-bus:EntityHasNeverTraded 2021-10-01 2022-09-30 05558356 frs-bus:EntityNoLongerTradingButTradedInPast 2021-10-01 2022-09-30 05558356 frs-bus:Audited 2021-10-01 2022-09-30 05558356 frs-bus:AuditExempt-NoAccountantsReport 2021-10-01 2022-09-30 05558356 frs-bus:AuditExemptWithAccountantsReport 2021-10-01 2022-09-30 05558356 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-10-01 2022-09-30 05558356 frs-bus:LargeCompaniesRegimeForAccounts 2021-10-01 2022-09-30 05558356 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-10-01 2022-09-30 05558356 frs-bus:SmallCompaniesRegimeForAccounts 2021-10-01 2022-09-30 05558356 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-10-01 2022-09-30 05558356 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-10-01 2022-09-30 05558356 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-10-01 2022-09-30 05558356 frs-bus:OrdinaryShareClass1 2021-10-01 2022-09-30 05558356 frs-bus:OrdinaryShareClass1 2021-09-30 05558356 frs-bus:OrdinaryShareClass1 2022-09-30 05558356 frs-bus:OrdinaryShareClass2 2021-10-01 2022-09-30 05558356 frs-bus:OrdinaryShareClass2 2021-09-30 05558356 frs-bus:OrdinaryShareClass2 2022-09-30 05558356 frs-bus:OrdinaryShareClass3 2021-10-01 2022-09-30 05558356 frs-bus:OrdinaryShareClass3 2021-09-30 05558356 frs-bus:OrdinaryShareClass3 2022-09-30 05558356 frs-bus:OrdinaryShareClass4 2021-10-01 2022-09-30 05558356 frs-bus:OrdinaryShareClass4 2021-09-30 05558356 frs-bus:OrdinaryShareClass4 2022-09-30 05558356 frs-bus:OrdinaryShareClass5 2021-10-01 2022-09-30 05558356 frs-bus:OrdinaryShareClass5 2021-09-30 05558356 frs-bus:OrdinaryShareClass5 2022-09-30 05558356 frs-bus:PreferenceShareClass1 2021-10-01 2022-09-30 05558356 frs-bus:PreferenceShareClass1 2021-09-30 05558356 frs-bus:PreferenceShareClass1 2022-09-30 05558356 frs-bus:PreferenceShareClass2 2021-10-01 2022-09-30 05558356 frs-bus:PreferenceShareClass2 2021-09-30 05558356 frs-bus:PreferenceShareClass2 2022-09-30 05558356 frs-bus:PreferenceShareClass3 2021-10-01 2022-09-30 05558356 frs-bus:PreferenceShareClass3 2021-09-30 05558356 frs-bus:PreferenceShareClass3 2022-09-30 05558356 frs-bus:PreferenceShareClass4 2021-10-01 2022-09-30 05558356 frs-bus:PreferenceShareClass4 2021-09-30 05558356 frs-bus:PreferenceShareClass4 2022-09-30 05558356 frs-bus:PreferenceShareClass5 2021-10-01 2022-09-30 05558356 frs-bus:PreferenceShareClass5 2021-09-30 05558356 frs-bus:PreferenceShareClass5 2022-09-30 05558356 1 2021-10-01 2022-09-30 05558356 1 2022-09-30 05558356 1 2021-10-01 2022-09-30 05558356 frs-core:LeasedAssets 2021-10-01 2022-09-30 05558356 frs-core:OwnedAssets 2021-10-01 2022-09-30 05558356 frs-core:CurrencyRisk 2021-10-01 2022-09-30 05558356 frs-core:MarketRisk 2021-10-01 2022-09-30 05558356 frs-core:InterestRateRisk 2021-10-01 2022-09-30 05558356 frs-core:DeferredTaxation 2021-10-01 2022-09-30 05558356 frs-core:DeferredTaxation 2021-09-30 05558356 frs-core:DeferredTaxation 2022-09-30 05558356 frs-core:OtherProvisionsContingentLiabilities 2021-10-01 2022-09-30 05558356 frs-core:OtherProvisionsContingentLiabilities 2021-09-30 05558356 frs-core:OtherProvisionsContingentLiabilities 2022-09-30 05558356 frs-core:ProvisionsDeferredTax 2022-09-30 05558356 frs-core:OtherDeferredTax 2022-09-30 05558356 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-09-30 05558356 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-09-30 05558356 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-09-30 05558356 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-10-01 2022-09-30 05558356 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-09-30 05558356 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-09-30 05558356 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-10-01 2022-09-30 05558356 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-09-30 05558356 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-09-30 05558356 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-10-01 2022-09-30 05558356 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-09-30 05558356 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-09-30 05558356 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-09-30 05558356 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-09-30 05558356 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-09-30 05558356 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-09-30 05558356 frs-core:Share-basedPaymentsDeferredTax 2022-09-30 05558356 frs-core:TaxCreditsDeferredTax 2022-09-30 05558356 frs-core:CostValuation 2021-09-30 05558356 frs-core:AdditionsToInvestments 2022-09-30 05558356 frs-core:DisposalsRepaymentsInvestments 2022-09-30 05558356 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-09-30 05558356 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-09-30 05558356 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-09-30 05558356 frs-core:OtherIncreaseDecreaseInInvestments 2022-09-30 05558356 frs-core:CostValuation 2022-09-30 05558356 frs-core:ProvisionsForImpairmentInvestments 2021-09-30 05558356 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-09-30 05558356 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-09-30 05558356 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-09-30 05558356 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-09-30 05558356 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-09-30 05558356 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-09-30 05558356 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-09-30 05558356 frs-core:ProvisionsForImpairmentInvestments 2022-09-30 05558356 frs-core:ListedExchangeTraded 2022-09-30 05558356 frs-core:ListedExchangeTraded 2021-09-30 05558356 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-09-30 05558356 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-09-30 05558356 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-09-30 05558356 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-09-30 05558356 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-09-30 05558356 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-09-30 05558356 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-09-30 05558356 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-09-30 05558356 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-09-30 05558356 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 05558356 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 05558356 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 05558356 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 05558356 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-09-30 05558356 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 05558356 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 05558356 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 05558356 frs-core:UnlistedNon-exchangeTraded 2022-09-30 05558356 frs-core:UnlistedNon-exchangeTraded 2021-09-30 05558356 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-09-30 05558356 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 05558356 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 05558356 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 05558356 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 05558356 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 05558356 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 05558356 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-09-30 05558356 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-09-30 05558356 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 05558356 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 05558356 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 05558356 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 05558356 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-09-30 05558356 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 05558356 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 05558356 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 05558356 dpl-frs:CostSales 2021-10-01 2022-09-30 05558356 dpl-frs:CostSales 2021-09-30 05558356 dpl-frs:CostSales 2022-09-30 05558356 dpl-frs:DistributionCosts 2021-10-01 2022-09-30 05558356 dpl-frs:AdministrativeExpenses 2021-10-01 2022-09-30 05558356 frs-bus:Director1 2021-10-01 2022-09-30 05558356 frs-bus:Director1 2021-09-30 05558356 frs-bus:Director1 2022-09-30 05558356 frs-bus:CompanySecretary1 2021-10-01 2022-09-30 05558356 1 2021-10-01 2022-09-30 05558356 frs-core:CurrentFinancialInstruments 1 2022-09-30 05558356 frs-core:Non-currentFinancialInstruments 1 2022-09-30 05558356 2 2021-10-01 2022-09-30 05558356 frs-core:CurrentFinancialInstruments 2 2022-09-30 05558356 frs-core:Non-currentFinancialInstruments 2 2022-09-30 05558356 3 2021-10-01 2022-09-30 05558356 frs-core:CurrentFinancialInstruments 3 2022-09-30 05558356 frs-core:Non-currentFinancialInstruments 3 2022-09-30 05558356 4 2021-10-01 2022-09-30 05558356 frs-core:CurrentFinancialInstruments 4 2022-09-30 05558356 frs-core:Non-currentFinancialInstruments 4 2022-09-30 05558356 5 2021-10-01 2022-09-30 05558356 frs-core:CurrentFinancialInstruments 5 2022-09-30 05558356 frs-core:Non-currentFinancialInstruments 5 2022-09-30 05558356 6 2021-10-01 2022-09-30 05558356 frs-core:CurrentFinancialInstruments 6 2022-09-30 05558356 frs-core:Non-currentFinancialInstruments 6 2022-09-30 05558356 7 2021-10-01 2022-09-30 05558356 frs-core:CurrentFinancialInstruments 7 2022-09-30 05558356 frs-core:Non-currentFinancialInstruments 7 2022-09-30 05558356 8 2021-10-01 2022-09-30 05558356 frs-core:CurrentFinancialInstruments 8 2022-09-30 05558356 frs-core:Non-currentFinancialInstruments 8 2022-09-30 05558356 9 2021-10-01 2022-09-30 05558356 frs-core:CurrentFinancialInstruments 9 2022-09-30 05558356 frs-core:Non-currentFinancialInstruments 9 2022-09-30 05558356 10 2021-10-01 2022-09-30 05558356 frs-core:CurrentFinancialInstruments 10 2022-09-30 05558356 frs-core:Non-currentFinancialInstruments 10 2022-09-30 05558356 11 2021-10-01 2022-09-30 05558356 frs-core:CurrentFinancialInstruments 11 2022-09-30 05558356 frs-core:Non-currentFinancialInstruments 11 2022-09-30 05558356 12 2021-10-01 2022-09-30 05558356 frs-core:CurrentFinancialInstruments 12 2022-09-30 05558356 frs-core:Non-currentFinancialInstruments 12 2022-09-30 05558356 13 2021-10-01 2022-09-30 05558356 frs-core:CurrentFinancialInstruments 13 2022-09-30 05558356 frs-core:Non-currentFinancialInstruments 13 2022-09-30 05558356 14 2021-10-01 2022-09-30 05558356 frs-core:CurrentFinancialInstruments 14 2022-09-30 05558356 frs-core:Non-currentFinancialInstruments 14 2022-09-30 05558356 15 2021-10-01 2022-09-30 05558356 frs-core:CurrentFinancialInstruments 15 2022-09-30 05558356 frs-core:Non-currentFinancialInstruments 15 2022-09-30 05558356 16 2021-10-01 2022-09-30 05558356 frs-core:CurrentFinancialInstruments 16 2022-09-30 05558356 frs-core:Non-currentFinancialInstruments 16 2022-09-30 05558356 17 2021-10-01 2022-09-30 05558356 frs-core:CurrentFinancialInstruments 17 2022-09-30 05558356 frs-core:Non-currentFinancialInstruments 17 2022-09-30 05558356 18 2021-10-01 2022-09-30 05558356 frs-core:CurrentFinancialInstruments 18 2022-09-30 05558356 frs-core:Non-currentFinancialInstruments 18 2022-09-30 05558356 19 2021-10-01 2022-09-30 05558356 frs-core:CurrentFinancialInstruments 19 2022-09-30 05558356 frs-core:Non-currentFinancialInstruments 19 2022-09-30 05558356 20 2021-10-01 2022-09-30 05558356 frs-core:CurrentFinancialInstruments 20 2022-09-30 05558356 frs-core:Non-currentFinancialInstruments 20 2022-09-30 05558356 dpl-frs:Item1 2021-10-01 2022-09-30 05558356 dpl-frs:Item1 2021-09-30 05558356 dpl-frs:Item1 2022-09-30 05558356 dpl-frs:CostSales dpl-frs:Item1 2021-10-01 2022-09-30 05558356 dpl-frs:CostSales dpl-frs:Item1 2021-09-30 05558356 dpl-frs:CostSales dpl-frs:Item1 2022-09-30 05558356 dpl-frs:DistributionCosts dpl-frs:Item1 2021-10-01 2022-09-30 05558356 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-10-01 2022-09-30 05558356 dpl-frs:Item2 2021-10-01 2022-09-30 05558356 dpl-frs:Item2 2021-09-30 05558356 dpl-frs:Item2 2022-09-30 05558356 dpl-frs:CostSales dpl-frs:Item2 2021-10-01 2022-09-30 05558356 dpl-frs:CostSales dpl-frs:Item2 2021-09-30 05558356 dpl-frs:CostSales dpl-frs:Item2 2022-09-30 05558356 dpl-frs:DistributionCosts dpl-frs:Item2 2021-10-01 2022-09-30 05558356 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-10-01 2022-09-30 05558356 dpl-frs:Item3 2021-10-01 2022-09-30 05558356 dpl-frs:Item3 2021-09-30 05558356 dpl-frs:Item3 2022-09-30 05558356 dpl-frs:CostSales dpl-frs:Item3 2021-10-01 2022-09-30 05558356 dpl-frs:CostSales dpl-frs:Item3 2021-09-30 05558356 dpl-frs:CostSales dpl-frs:Item3 2022-09-30 05558356 dpl-frs:DistributionCosts dpl-frs:Item3 2021-10-01 2022-09-30 05558356 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-10-01 2022-09-30 05558356 dpl-frs:Item4 2021-10-01 2022-09-30 05558356 dpl-frs:Item4 2021-09-30 05558356 dpl-frs:Item4 2022-09-30 05558356 dpl-frs:CostSales dpl-frs:Item4 2021-10-01 2022-09-30 05558356 dpl-frs:CostSales dpl-frs:Item4 2021-09-30 05558356 dpl-frs:CostSales dpl-frs:Item4 2022-09-30 05558356 dpl-frs:DistributionCosts dpl-frs:Item4 2021-10-01 2022-09-30 05558356 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-10-01 2022-09-30 05558356 dpl-frs:Item5 2021-10-01 2022-09-30 05558356 dpl-frs:Item5 2021-09-30 05558356 dpl-frs:Item5 2022-09-30 05558356 dpl-frs:CostSales dpl-frs:Item5 2021-10-01 2022-09-30 05558356 dpl-frs:CostSales dpl-frs:Item5 2021-09-30 05558356 dpl-frs:CostSales dpl-frs:Item5 2022-09-30 05558356 dpl-frs:DistributionCosts dpl-frs:Item5 2021-10-01 2022-09-30 05558356 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-10-01 2022-09-30 05558356 dpl-frs:Item6 2021-10-01 2022-09-30 05558356 dpl-frs:Item6 2021-09-30 05558356 dpl-frs:Item6 2022-09-30 05558356 dpl-frs:CostSales dpl-frs:Item6 2021-10-01 2022-09-30 05558356 dpl-frs:CostSales dpl-frs:Item6 2021-09-30 05558356 dpl-frs:CostSales dpl-frs:Item6 2022-09-30 05558356 dpl-frs:DistributionCosts dpl-frs:Item6 2021-10-01 2022-09-30 05558356 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-10-01 2022-09-30 05558356 dpl-frs:Item7 2021-10-01 2022-09-30 05558356 dpl-frs:Item7 2021-09-30 05558356 dpl-frs:Item7 2022-09-30 05558356 dpl-frs:CostSales dpl-frs:Item7 2021-10-01 2022-09-30 05558356 dpl-frs:CostSales dpl-frs:Item7 2021-09-30 05558356 dpl-frs:CostSales dpl-frs:Item7 2022-09-30 05558356 dpl-frs:DistributionCosts dpl-frs:Item7 2021-10-01 2022-09-30 05558356 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-10-01 2022-09-30 05558356 dpl-frs:Item8 2021-10-01 2022-09-30 05558356 dpl-frs:Item8 2021-09-30 05558356 dpl-frs:Item8 2022-09-30 05558356 dpl-frs:CostSales dpl-frs:Item8 2021-10-01 2022-09-30 05558356 dpl-frs:CostSales dpl-frs:Item8 2021-09-30 05558356 dpl-frs:CostSales dpl-frs:Item8 2022-09-30 05558356 dpl-frs:DistributionCosts dpl-frs:Item8 2021-10-01 2022-09-30 05558356 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-10-01 2022-09-30 05558356 dpl-frs:Item9 2021-10-01 2022-09-30 05558356 dpl-frs:Item9 2021-09-30 05558356 dpl-frs:Item9 2022-09-30 05558356 dpl-frs:CostSales dpl-frs:Item9 2021-10-01 2022-09-30 05558356 dpl-frs:CostSales dpl-frs:Item9 2021-09-30 05558356 dpl-frs:CostSales dpl-frs:Item9 2022-09-30 05558356 dpl-frs:DistributionCosts dpl-frs:Item9 2021-10-01 2022-09-30 05558356 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-10-01 2022-09-30 05558356 dpl-frs:Item10 2021-10-01 2022-09-30 05558356 dpl-frs:Item10 2021-09-30 05558356 dpl-frs:Item10 2022-09-30 05558356 dpl-frs:CostSales dpl-frs:Item10 2021-10-01 2022-09-30 05558356 dpl-frs:CostSales dpl-frs:Item10 2021-09-30 05558356 dpl-frs:CostSales dpl-frs:Item10 2022-09-30 05558356 dpl-frs:DistributionCosts dpl-frs:Item10 2021-10-01 2022-09-30 05558356 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-10-01 2022-09-30 05558356 dpl-frs:Item11 2021-10-01 2022-09-30 05558356 dpl-frs:Item11 2021-09-30 05558356 dpl-frs:Item11 2022-09-30 05558356 dpl-frs:CostSales dpl-frs:Item11 2021-10-01 2022-09-30 05558356 dpl-frs:CostSales dpl-frs:Item11 2021-09-30 05558356 dpl-frs:CostSales dpl-frs:Item11 2022-09-30 05558356 dpl-frs:DistributionCosts dpl-frs:Item11 2021-10-01 2022-09-30 05558356 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-10-01 2022-09-30 05558356 dpl-frs:Item12 2021-10-01 2022-09-30 05558356 dpl-frs:Item12 2021-09-30 05558356 dpl-frs:Item12 2022-09-30 05558356 dpl-frs:CostSales dpl-frs:Item12 2021-10-01 2022-09-30 05558356 dpl-frs:CostSales dpl-frs:Item12 2021-09-30 05558356 dpl-frs:CostSales dpl-frs:Item12 2022-09-30 05558356 dpl-frs:DistributionCosts dpl-frs:Item12 2021-10-01 2022-09-30 05558356 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-10-01 2022-09-30 05558356 1 2021-10-01 2022-09-30 05558356 frs-countries:EnglandWales 2021-10-01 2022-09-30
Registered number: 05558356
HOD SCAFFOLDING LIMITED
Unaudited Financial Statements
For The Year Ended 30 September 2023
Garveys Limited
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 05558356
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 6,812 5,008
6,812 5,008
CURRENT ASSETS
Debtors 5 17,028 15,431
Cash at bank and in hand 117,286 109,432
134,314 124,863
Creditors: Amounts Falling Due Within One Year 6 (32,943 ) (40,598 )
NET CURRENT ASSETS (LIABILITIES) 101,371 84,265
TOTAL ASSETS LESS CURRENT LIABILITIES 108,183 89,273
NET ASSETS 108,183 89,273
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 108,083 89,173
SHAREHOLDERS' FUNDS 108,183 89,273
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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr E O'DONNELL
Director
17/11/2023
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
HOD SCAFFOLDING LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 05558356 . The registered office is 84 HIGH STREET, HARLESDEN, LONDON, NW10 4SJ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold 0%
Leasehold 0%
Plant & Machinery 25%
Motor Vehicles 25%
Fixtures & Fittings 25%
Computer Equipment 25%
2.4. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
2.5. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2023 2022
Office and administration 1 1
1 1
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 October 2022 89,557
Additions 4,075
As at 30 September 2023 93,632
...CONTINUED
Page 3
Page 4
Depreciation
As at 1 October 2022 84,549
Provided during the period 2,271
As at 30 September 2023 86,820
Net Book Value
As at 30 September 2023 6,812
As at 1 October 2022 5,008
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 17,028 15,431
17,028 15,431
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 3,900 3,504
Corporation tax 13,992 12,415
Other creditors 2,882 1,360
Director's loan account 12,169 23,319
32,943 40,598
7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
Page 4