Acorah Software Products - Accounts Production 14.2.200 false true 31 August 2022 1 September 2021 false 1 September 2022 31 August 2023 31 August 2023 02661751 Mrs Nicola Scott Mr Mark Spoors Mr Geoffrey Young Mrs Victoria Young Mrs Nicola Scott iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 02661751 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-08-31 02661751 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-08-31 02661751 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-08-31 02661751 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-08-31 02661751 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-09-01 2023-08-31 02661751 frs-core:AllSubsidiaries 2022-09-01 2023-08-31 02661751 frs-core:KeyManagementPersonnel 2022-09-01 2023-08-31 02661751 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-09-01 2023-08-31 02661751 frs-core:OtherRelatedParties 2022-09-01 2023-08-31 02661751 2022-08-31 02661751 2023-08-31 02661751 2022-09-01 2023-08-31 02661751 frs-core:CurrentFinancialInstruments 2023-08-31 02661751 frs-core:CurrentFinancialInstruments 2022-09-01 2023-08-31 02661751 frs-core:Non-currentFinancialInstruments 2023-08-31 02661751 frs-core:Non-currentFinancialInstruments 2022-09-01 2023-08-31 02661751 frs-core:CurrentFinancialInstruments 2022-09-01 2023-08-31 02661751 frs-core:CurrentFinancialInstruments 2023-08-31 02661751 frs-core:AfterOneYear 2022-09-01 2023-08-31 02661751 frs-core:BetweenOneFiveYears 2022-09-01 2023-08-31 02661751 frs-core:BetweenOneFiveYears 2023-08-31 02661751 frs-core:ComputerEquipment 2023-08-31 02661751 frs-core:ComputerEquipment 2022-09-01 2023-08-31 02661751 frs-core:ComputerEquipment 2022-08-31 02661751 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-08-31 02661751 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-09-01 2023-08-31 02661751 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-08-31 02661751 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-08-31 02661751 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-09-01 2023-08-31 02661751 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-08-31 02661751 frs-core:FurnitureFittings 2023-08-31 02661751 frs-core:FurnitureFittings 2022-09-01 2023-08-31 02661751 frs-core:FurnitureFittings 2022-08-31 02661751 frs-core:NetGoodwill 2023-08-31 02661751 frs-core:NetGoodwill 2022-09-01 2023-08-31 02661751 frs-core:NetGoodwill 2022-08-31 02661751 frs-core:InvestmentPropertyIncludedWithinPPE 2023-08-31 02661751 frs-core:InvestmentPropertyIncludedWithinPPE 2022-09-01 2023-08-31 02661751 frs-core:InvestmentPropertyIncludedWithinPPE 2022-08-31 02661751 frs-core:LandBuildings 2023-08-31 02661751 frs-core:LandBuildings 2022-09-01 2023-08-31 02661751 frs-core:LandBuildings 2022-08-31 02661751 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-08-31 02661751 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-09-01 2023-08-31 02661751 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-08-31 02661751 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-08-31 02661751 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-09-01 2023-08-31 02661751 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-08-31 02661751 frs-core:MoreThanFiveYears 2022-09-01 2023-08-31 02661751 frs-core:MoreThanFiveYears 2023-08-31 02661751 frs-core:MotorVehicles 2023-08-31 02661751 frs-core:MotorVehicles 2022-09-01 2023-08-31 02661751 frs-core:MotorVehicles 2022-08-31 02661751 frs-core:OtherResidualIntangibleAssets 2023-08-31 02661751 frs-core:OtherResidualIntangibleAssets 2022-09-01 2023-08-31 02661751 frs-core:OtherResidualIntangibleAssets 2022-08-31 02661751 frs-core:PlantMachinery 2023-08-31 02661751 frs-core:PlantMachinery 2022-09-01 2023-08-31 02661751 frs-core:PlantMachinery 2022-08-31 02661751 frs-core:Secured 2023-08-31 02661751 frs-core:Unsecured 2023-08-31 02661751 frs-core:WithinOneYear 2022-09-01 2023-08-31 02661751 frs-core:WithinOneYear 2023-08-31 02661751 frs-core:CapitalRedemptionReserve 2022-09-01 2023-08-31 02661751 frs-core:CapitalRedemptionReserve 2022-08-31 02661751 frs-core:CapitalRedemptionReserve 2023-08-31 02661751 frs-core:OtherReservesSubtotal 2022-09-01 2023-08-31 02661751 frs-core:OtherReservesSubtotal 2022-08-31 02661751 frs-core:OtherReservesSubtotal 2023-08-31 02661751 frs-core:RevaluationReserve 2022-09-01 2023-08-31 02661751 frs-core:RevaluationReserve 2022-08-31 02661751 frs-core:RevaluationReserve 2023-08-31 02661751 frs-core:SharePremium 2022-09-01 2023-08-31 02661751 frs-core:SharePremium 2022-08-31 02661751 frs-core:SharePremium 2023-08-31 02661751 frs-core:ShareCapital 2022-09-01 2023-08-31 02661751 frs-core:ShareCapital 2022-08-31 02661751 frs-core:ShareCapital 2023-08-31 02661751 frs-core:RetainedEarningsAccumulatedLosses 2022-09-01 2023-08-31 02661751 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-08-31 02661751 frs-core:RetainedEarningsAccumulatedLosses 2023-08-31 02661751 frs-core:RetainedEarningsAccumulatedLosses 2022-08-31 02661751 frs-core:RetainedEarningsAccumulatedLosses 2023-08-31 02661751 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-08-31 02661751 frs-countries:UnitedKingdom 2022-09-01 2023-08-31 02661751 frs-countries:Europe 2022-09-01 2023-08-31 02661751 frs-countries:NorthAmerica 2022-09-01 2023-08-31 02661751 frs-countries:SouthAmerica 2022-09-01 2023-08-31 02661751 frs-countries:Asia 2022-09-01 2023-08-31 02661751 frs-countries:RestWorldOutsideUK 2022-09-01 2023-08-31 02661751 frs-bus:HighestPaidDirector 2022-09-01 2023-08-31 02661751 frs-bus:PrivateLimitedCompanyLtd 2022-09-01 2023-08-31 02661751 frs-bus:CompanyLimitedByGuarantee 2022-09-01 2023-08-31 02661751 frs-bus:LimitedLiabilityPartnershipLLP 2022-09-01 2023-08-31 02661751 frs-bus:LimitedLiabilityPartnershipsSORP 2022-09-01 2023-08-31 02661751 frs-bus:FullAccounts 2022-09-01 2023-08-31 02661751 frs-bus:FilletedAccounts 2022-09-01 2023-08-31 02661751 frs-bus:AbridgedAccounts 2022-09-01 2023-08-31 02661751 frs-bus:FRS102 2022-09-01 2023-08-31 02661751 frs-bus:MediumEntities 2022-09-01 2023-08-31 02661751 frs-bus:SmallEntities 2022-09-01 2023-08-31 02661751 frs-bus:EntityHasNeverTraded 2022-09-01 2023-08-31 02661751 frs-bus:EntityNoLongerTradingButTradedInPast 2022-09-01 2023-08-31 02661751 frs-bus:Audited 2022-09-01 2023-08-31 02661751 frs-bus:AuditExempt-NoAccountantsReport 2022-09-01 2023-08-31 02661751 frs-bus:AuditExemptWithAccountantsReport 2022-09-01 2023-08-31 02661751 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-09-01 2023-08-31 02661751 frs-bus:LargeCompaniesRegimeForAccounts 2022-09-01 2023-08-31 02661751 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-09-01 2023-08-31 02661751 frs-bus:SmallCompaniesRegimeForAccounts 2022-09-01 2023-08-31 02661751 frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-09-01 2023-08-31 02661751 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-09-01 2023-08-31 02661751 frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-09-01 2023-08-31 02661751 frs-bus:OrdinaryShareClass1 2022-09-01 2023-08-31 02661751 frs-bus:OrdinaryShareClass1 2022-08-31 02661751 frs-bus:OrdinaryShareClass1 2023-08-31 02661751 frs-bus:OrdinaryShareClass2 2022-09-01 2023-08-31 02661751 frs-bus:OrdinaryShareClass2 2022-08-31 02661751 frs-bus:OrdinaryShareClass2 2023-08-31 02661751 frs-bus:OrdinaryShareClass3 2022-09-01 2023-08-31 02661751 frs-bus:OrdinaryShareClass3 2022-08-31 02661751 frs-bus:OrdinaryShareClass3 2023-08-31 02661751 frs-bus:OrdinaryShareClass4 2022-09-01 2023-08-31 02661751 frs-bus:OrdinaryShareClass4 2022-08-31 02661751 frs-bus:OrdinaryShareClass4 2023-08-31 02661751 frs-bus:OrdinaryShareClass5 2022-09-01 2023-08-31 02661751 frs-bus:OrdinaryShareClass5 2022-08-31 02661751 frs-bus:OrdinaryShareClass5 2023-08-31 02661751 frs-bus:PreferenceShareClass1 2022-09-01 2023-08-31 02661751 frs-bus:PreferenceShareClass1 2022-08-31 02661751 frs-bus:PreferenceShareClass1 2023-08-31 02661751 frs-bus:PreferenceShareClass2 2022-09-01 2023-08-31 02661751 frs-bus:PreferenceShareClass2 2022-08-31 02661751 frs-bus:PreferenceShareClass2 2023-08-31 02661751 frs-bus:PreferenceShareClass3 2022-09-01 2023-08-31 02661751 frs-bus:PreferenceShareClass3 2022-08-31 02661751 frs-bus:PreferenceShareClass3 2023-08-31 02661751 frs-bus:PreferenceShareClass4 2022-09-01 2023-08-31 02661751 frs-bus:PreferenceShareClass4 2022-08-31 02661751 frs-bus:PreferenceShareClass4 2023-08-31 02661751 frs-bus:PreferenceShareClass5 2022-09-01 2023-08-31 02661751 frs-bus:PreferenceShareClass5 2022-08-31 02661751 frs-bus:PreferenceShareClass5 2023-08-31 02661751 1 2022-09-01 2023-08-31 02661751 1 2023-08-31 02661751 1 2022-09-01 2023-08-31 02661751 frs-core:LeasedAssets 2022-09-01 2023-08-31 02661751 frs-core:OwnedAssets 2022-09-01 2023-08-31 02661751 frs-core:CurrencyRisk 2022-09-01 2023-08-31 02661751 frs-core:MarketRisk 2022-09-01 2023-08-31 02661751 frs-core:InterestRateRisk 2022-09-01 2023-08-31 02661751 frs-core:DeferredTaxation 2022-09-01 2023-08-31 02661751 frs-core:DeferredTaxation 2022-08-31 02661751 frs-core:DeferredTaxation 2023-08-31 02661751 frs-core:OtherProvisionsContingentLiabilities 2022-09-01 2023-08-31 02661751 frs-core:OtherProvisionsContingentLiabilities 2022-08-31 02661751 frs-core:OtherProvisionsContingentLiabilities 2023-08-31 02661751 frs-core:ProvisionsDeferredTax 2023-08-31 02661751 frs-core:OtherDeferredTax 2023-08-31 02661751 frs-core:AcceleratedTaxDepreciationDeferredTax 2023-08-31 02661751 frs-core:TaxLossesCarry-forwardsDeferredTax 2023-08-31 02661751 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-08-31 02661751 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-09-01 2023-08-31 02661751 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-08-31 02661751 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-08-31 02661751 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-09-01 2023-08-31 02661751 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-08-31 02661751 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-08-31 02661751 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-09-01 2023-08-31 02661751 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-08-31 02661751 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-08-31 02661751 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-08-31 02661751 frs-core:RevaluationInvestmentPropertyDeferredTax 2023-08-31 02661751 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-08-31 02661751 frs-core:OtherPost-employmentBenefitsDeferredTax 2023-08-31 02661751 frs-core:Share-basedPaymentsDeferredTax 2023-08-31 02661751 frs-core:TaxCreditsDeferredTax 2023-08-31 02661751 frs-core:CostValuation 2022-08-31 02661751 frs-core:AdditionsToInvestments 2023-08-31 02661751 frs-core:DisposalsRepaymentsInvestments 2023-08-31 02661751 frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-08-31 02661751 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-08-31 02661751 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-08-31 02661751 frs-core:OtherIncreaseDecreaseInInvestments 2023-08-31 02661751 frs-core:CostValuation 2023-08-31 02661751 frs-core:ProvisionsForImpairmentInvestments 2022-08-31 02661751 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-08-31 02661751 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-08-31 02661751 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-08-31 02661751 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-08-31 02661751 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-08-31 02661751 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-08-31 02661751 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-08-31 02661751 frs-core:ProvisionsForImpairmentInvestments 2023-08-31 02661751 frs-core:ListedExchangeTraded 2023-08-31 02661751 frs-core:ListedExchangeTraded 2022-08-31 02661751 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-08-31 02661751 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-08-31 02661751 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-08-31 02661751 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-08-31 02661751 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-08-31 02661751 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-08-31 02661751 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-08-31 02661751 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-08-31 02661751 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 02661751 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-08-31 02661751 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-08-31 02661751 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-08-31 02661751 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-08-31 02661751 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-08-31 02661751 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-08-31 02661751 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-08-31 02661751 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-08-31 02661751 frs-core:UnlistedNon-exchangeTraded 2023-08-31 02661751 frs-core:UnlistedNon-exchangeTraded 2022-08-31 02661751 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-08-31 02661751 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 02661751 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 02661751 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 02661751 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 02661751 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 02661751 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 02661751 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-08-31 02661751 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 02661751 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 02661751 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 02661751 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 02661751 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 02661751 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-08-31 02661751 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 02661751 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 02661751 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 02661751 dpl-frs:CostSales 2022-09-01 2023-08-31 02661751 dpl-frs:CostSales 2022-08-31 02661751 dpl-frs:CostSales 2023-08-31 02661751 dpl-frs:DistributionCosts 2022-09-01 2023-08-31 02661751 dpl-frs:AdministrativeExpenses 2022-09-01 2023-08-31 02661751 frs-bus:Director1 2022-09-01 2023-08-31 02661751 frs-bus:Director1 2022-08-31 02661751 frs-bus:Director1 2023-08-31 02661751 frs-bus:Director2 2022-09-01 2023-08-31 02661751 frs-bus:Director2 2022-08-31 02661751 frs-bus:Director2 2023-08-31 02661751 frs-bus:Director3 2022-09-01 2023-08-31 02661751 frs-bus:Director3 2022-08-31 02661751 frs-bus:Director3 2023-08-31 02661751 frs-bus:Director4 2022-09-01 2023-08-31 02661751 frs-bus:Director4 2022-08-31 02661751 frs-bus:Director4 2023-08-31 02661751 frs-bus:CompanySecretary1 2022-09-01 2023-08-31 02661751 1 2022-09-01 2023-08-31 02661751 frs-core:CurrentFinancialInstruments 1 2023-08-31 02661751 frs-core:Non-currentFinancialInstruments 1 2023-08-31 02661751 2 2022-09-01 2023-08-31 02661751 frs-core:CurrentFinancialInstruments 2 2023-08-31 02661751 frs-core:Non-currentFinancialInstruments 2 2023-08-31 02661751 3 2022-09-01 2023-08-31 02661751 frs-core:CurrentFinancialInstruments 3 2023-08-31 02661751 frs-core:Non-currentFinancialInstruments 3 2023-08-31 02661751 4 2022-09-01 2023-08-31 02661751 frs-core:CurrentFinancialInstruments 4 2023-08-31 02661751 frs-core:Non-currentFinancialInstruments 4 2023-08-31 02661751 5 2022-09-01 2023-08-31 02661751 frs-core:CurrentFinancialInstruments 5 2023-08-31 02661751 frs-core:Non-currentFinancialInstruments 5 2023-08-31 02661751 6 2022-09-01 2023-08-31 02661751 frs-core:CurrentFinancialInstruments 6 2023-08-31 02661751 frs-core:Non-currentFinancialInstruments 6 2023-08-31 02661751 7 2022-09-01 2023-08-31 02661751 frs-core:CurrentFinancialInstruments 7 2023-08-31 02661751 frs-core:Non-currentFinancialInstruments 7 2023-08-31 02661751 8 2022-09-01 2023-08-31 02661751 frs-core:CurrentFinancialInstruments 8 2023-08-31 02661751 frs-core:Non-currentFinancialInstruments 8 2023-08-31 02661751 9 2022-09-01 2023-08-31 02661751 frs-core:CurrentFinancialInstruments 9 2023-08-31 02661751 frs-core:Non-currentFinancialInstruments 9 2023-08-31 02661751 10 2022-09-01 2023-08-31 02661751 frs-core:CurrentFinancialInstruments 10 2023-08-31 02661751 frs-core:Non-currentFinancialInstruments 10 2023-08-31 02661751 11 2022-09-01 2023-08-31 02661751 frs-core:CurrentFinancialInstruments 11 2023-08-31 02661751 frs-core:Non-currentFinancialInstruments 11 2023-08-31 02661751 12 2022-09-01 2023-08-31 02661751 frs-core:CurrentFinancialInstruments 12 2023-08-31 02661751 frs-core:Non-currentFinancialInstruments 12 2023-08-31 02661751 13 2022-09-01 2023-08-31 02661751 frs-core:CurrentFinancialInstruments 13 2023-08-31 02661751 frs-core:Non-currentFinancialInstruments 13 2023-08-31 02661751 14 2022-09-01 2023-08-31 02661751 frs-core:CurrentFinancialInstruments 14 2023-08-31 02661751 frs-core:Non-currentFinancialInstruments 14 2023-08-31 02661751 15 2022-09-01 2023-08-31 02661751 frs-core:CurrentFinancialInstruments 15 2023-08-31 02661751 frs-core:Non-currentFinancialInstruments 15 2023-08-31 02661751 16 2022-09-01 2023-08-31 02661751 frs-core:CurrentFinancialInstruments 16 2023-08-31 02661751 frs-core:Non-currentFinancialInstruments 16 2023-08-31 02661751 17 2022-09-01 2023-08-31 02661751 frs-core:CurrentFinancialInstruments 17 2023-08-31 02661751 frs-core:Non-currentFinancialInstruments 17 2023-08-31 02661751 18 2022-09-01 2023-08-31 02661751 frs-core:CurrentFinancialInstruments 18 2023-08-31 02661751 frs-core:Non-currentFinancialInstruments 18 2023-08-31 02661751 19 2022-09-01 2023-08-31 02661751 frs-core:CurrentFinancialInstruments 19 2023-08-31 02661751 frs-core:Non-currentFinancialInstruments 19 2023-08-31 02661751 20 2022-09-01 2023-08-31 02661751 frs-core:CurrentFinancialInstruments 20 2023-08-31 02661751 frs-core:Non-currentFinancialInstruments 20 2023-08-31 02661751 dpl-frs:Item1 2022-09-01 2023-08-31 02661751 dpl-frs:Item1 2022-08-31 02661751 dpl-frs:Item1 2023-08-31 02661751 dpl-frs:CostSales dpl-frs:Item1 2022-09-01 2023-08-31 02661751 dpl-frs:CostSales dpl-frs:Item1 2022-08-31 02661751 dpl-frs:CostSales dpl-frs:Item1 2023-08-31 02661751 dpl-frs:DistributionCosts dpl-frs:Item1 2022-09-01 2023-08-31 02661751 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-09-01 2023-08-31 02661751 dpl-frs:Item2 2022-09-01 2023-08-31 02661751 dpl-frs:Item2 2022-08-31 02661751 dpl-frs:Item2 2023-08-31 02661751 dpl-frs:CostSales dpl-frs:Item2 2022-09-01 2023-08-31 02661751 dpl-frs:CostSales dpl-frs:Item2 2022-08-31 02661751 dpl-frs:CostSales dpl-frs:Item2 2023-08-31 02661751 dpl-frs:DistributionCosts dpl-frs:Item2 2022-09-01 2023-08-31 02661751 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-09-01 2023-08-31 02661751 dpl-frs:Item3 2022-09-01 2023-08-31 02661751 dpl-frs:Item3 2022-08-31 02661751 dpl-frs:Item3 2023-08-31 02661751 dpl-frs:CostSales dpl-frs:Item3 2022-09-01 2023-08-31 02661751 dpl-frs:CostSales dpl-frs:Item3 2022-08-31 02661751 dpl-frs:CostSales dpl-frs:Item3 2023-08-31 02661751 dpl-frs:DistributionCosts dpl-frs:Item3 2022-09-01 2023-08-31 02661751 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-09-01 2023-08-31 02661751 dpl-frs:Item4 2022-09-01 2023-08-31 02661751 dpl-frs:Item4 2022-08-31 02661751 dpl-frs:Item4 2023-08-31 02661751 dpl-frs:CostSales dpl-frs:Item4 2022-09-01 2023-08-31 02661751 dpl-frs:CostSales dpl-frs:Item4 2022-08-31 02661751 dpl-frs:CostSales dpl-frs:Item4 2023-08-31 02661751 dpl-frs:DistributionCosts dpl-frs:Item4 2022-09-01 2023-08-31 02661751 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-09-01 2023-08-31 02661751 dpl-frs:Item5 2022-09-01 2023-08-31 02661751 dpl-frs:Item5 2022-08-31 02661751 dpl-frs:Item5 2023-08-31 02661751 dpl-frs:CostSales dpl-frs:Item5 2022-09-01 2023-08-31 02661751 dpl-frs:CostSales dpl-frs:Item5 2022-08-31 02661751 dpl-frs:CostSales dpl-frs:Item5 2023-08-31 02661751 dpl-frs:DistributionCosts dpl-frs:Item5 2022-09-01 2023-08-31 02661751 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-09-01 2023-08-31 02661751 dpl-frs:Item6 2022-09-01 2023-08-31 02661751 dpl-frs:Item6 2022-08-31 02661751 dpl-frs:Item6 2023-08-31 02661751 dpl-frs:CostSales dpl-frs:Item6 2022-09-01 2023-08-31 02661751 dpl-frs:CostSales dpl-frs:Item6 2022-08-31 02661751 dpl-frs:CostSales dpl-frs:Item6 2023-08-31 02661751 dpl-frs:DistributionCosts dpl-frs:Item6 2022-09-01 2023-08-31 02661751 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-09-01 2023-08-31 02661751 dpl-frs:Item7 2022-09-01 2023-08-31 02661751 dpl-frs:Item7 2022-08-31 02661751 dpl-frs:Item7 2023-08-31 02661751 dpl-frs:CostSales dpl-frs:Item7 2022-09-01 2023-08-31 02661751 dpl-frs:CostSales dpl-frs:Item7 2022-08-31 02661751 dpl-frs:CostSales dpl-frs:Item7 2023-08-31 02661751 dpl-frs:DistributionCosts dpl-frs:Item7 2022-09-01 2023-08-31 02661751 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-09-01 2023-08-31 02661751 dpl-frs:Item8 2022-09-01 2023-08-31 02661751 dpl-frs:Item8 2022-08-31 02661751 dpl-frs:Item8 2023-08-31 02661751 dpl-frs:CostSales dpl-frs:Item8 2022-09-01 2023-08-31 02661751 dpl-frs:CostSales dpl-frs:Item8 2022-08-31 02661751 dpl-frs:CostSales dpl-frs:Item8 2023-08-31 02661751 dpl-frs:DistributionCosts dpl-frs:Item8 2022-09-01 2023-08-31 02661751 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-09-01 2023-08-31 02661751 dpl-frs:Item9 2022-09-01 2023-08-31 02661751 dpl-frs:Item9 2022-08-31 02661751 dpl-frs:Item9 2023-08-31 02661751 dpl-frs:CostSales dpl-frs:Item9 2022-09-01 2023-08-31 02661751 dpl-frs:CostSales dpl-frs:Item9 2022-08-31 02661751 dpl-frs:CostSales dpl-frs:Item9 2023-08-31 02661751 dpl-frs:DistributionCosts dpl-frs:Item9 2022-09-01 2023-08-31 02661751 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-09-01 2023-08-31 02661751 dpl-frs:Item10 2022-09-01 2023-08-31 02661751 dpl-frs:Item10 2022-08-31 02661751 dpl-frs:Item10 2023-08-31 02661751 dpl-frs:CostSales dpl-frs:Item10 2022-09-01 2023-08-31 02661751 dpl-frs:CostSales dpl-frs:Item10 2022-08-31 02661751 dpl-frs:CostSales dpl-frs:Item10 2023-08-31 02661751 dpl-frs:DistributionCosts dpl-frs:Item10 2022-09-01 2023-08-31 02661751 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-09-01 2023-08-31 02661751 dpl-frs:Item11 2022-09-01 2023-08-31 02661751 dpl-frs:Item11 2022-08-31 02661751 dpl-frs:Item11 2023-08-31 02661751 dpl-frs:CostSales dpl-frs:Item11 2022-09-01 2023-08-31 02661751 dpl-frs:CostSales dpl-frs:Item11 2022-08-31 02661751 dpl-frs:CostSales dpl-frs:Item11 2023-08-31 02661751 dpl-frs:DistributionCosts dpl-frs:Item11 2022-09-01 2023-08-31 02661751 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-09-01 2023-08-31 02661751 dpl-frs:Item12 2022-09-01 2023-08-31 02661751 dpl-frs:Item12 2022-08-31 02661751 dpl-frs:Item12 2023-08-31 02661751 dpl-frs:CostSales dpl-frs:Item12 2022-09-01 2023-08-31 02661751 dpl-frs:CostSales dpl-frs:Item12 2022-08-31 02661751 dpl-frs:CostSales dpl-frs:Item12 2023-08-31 02661751 dpl-frs:DistributionCosts dpl-frs:Item12 2022-09-01 2023-08-31 02661751 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-09-01 2023-08-31 02661751 1 2022-09-01 2023-08-31 02661751 frs-countries:EnglandWales 2022-09-01 2023-08-31 02661751 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-08-31 02661751 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-08-31 02661751 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-08-31 02661751 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-08-31 02661751 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-09-01 2022-08-31 02661751 frs-core:AllSubsidiaries 2021-09-01 2022-08-31 02661751 frs-core:KeyManagementPersonnel 2021-09-01 2022-08-31 02661751 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-09-01 2022-08-31 02661751 frs-core:OtherRelatedParties 2021-09-01 2022-08-31 02661751 2021-08-31 02661751 2022-08-31 02661751 2021-09-01 2022-08-31 02661751 frs-core:CurrentFinancialInstruments 2022-08-31 02661751 frs-core:CurrentFinancialInstruments 2021-09-01 2022-08-31 02661751 frs-core:Non-currentFinancialInstruments 2022-08-31 02661751 frs-core:Non-currentFinancialInstruments 2021-09-01 2022-08-31 02661751 frs-core:CurrentFinancialInstruments 2021-09-01 2022-08-31 02661751 frs-core:CurrentFinancialInstruments 2022-08-31 02661751 frs-core:AfterOneYear 2021-09-01 2022-08-31 02661751 frs-core:BetweenOneFiveYears 2021-09-01 2022-08-31 02661751 frs-core:BetweenOneFiveYears 2022-08-31 02661751 frs-core:ComputerEquipment 2022-08-31 02661751 frs-core:ComputerEquipment 2021-09-01 2022-08-31 02661751 frs-core:ComputerEquipment 2021-08-31 02661751 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-08-31 02661751 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-09-01 2022-08-31 02661751 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-08-31 02661751 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-08-31 02661751 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-09-01 2022-08-31 02661751 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-08-31 02661751 frs-core:FurnitureFittings 2022-08-31 02661751 frs-core:FurnitureFittings 2021-09-01 2022-08-31 02661751 frs-core:FurnitureFittings 2021-08-31 02661751 frs-core:NetGoodwill 2022-08-31 02661751 frs-core:NetGoodwill 2021-09-01 2022-08-31 02661751 frs-core:NetGoodwill 2021-08-31 02661751 frs-core:InvestmentPropertyIncludedWithinPPE 2022-08-31 02661751 frs-core:InvestmentPropertyIncludedWithinPPE 2021-09-01 2022-08-31 02661751 frs-core:InvestmentPropertyIncludedWithinPPE 2021-08-31 02661751 frs-core:LandBuildings 2022-08-31 02661751 frs-core:LandBuildings 2021-09-01 2022-08-31 02661751 frs-core:LandBuildings 2021-08-31 02661751 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-08-31 02661751 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-09-01 2022-08-31 02661751 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-08-31 02661751 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-08-31 02661751 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-09-01 2022-08-31 02661751 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-08-31 02661751 frs-core:MoreThanFiveYears 2021-09-01 2022-08-31 02661751 frs-core:MoreThanFiveYears 2022-08-31 02661751 frs-core:MotorVehicles 2022-08-31 02661751 frs-core:MotorVehicles 2021-09-01 2022-08-31 02661751 frs-core:MotorVehicles 2021-08-31 02661751 frs-core:OtherResidualIntangibleAssets 2022-08-31 02661751 frs-core:OtherResidualIntangibleAssets 2021-09-01 2022-08-31 02661751 frs-core:OtherResidualIntangibleAssets 2021-08-31 02661751 frs-core:PlantMachinery 2022-08-31 02661751 frs-core:PlantMachinery 2021-09-01 2022-08-31 02661751 frs-core:PlantMachinery 2021-08-31 02661751 frs-core:Secured 2022-08-31 02661751 frs-core:Unsecured 2022-08-31 02661751 frs-core:WithinOneYear 2021-09-01 2022-08-31 02661751 frs-core:WithinOneYear 2022-08-31 02661751 frs-core:CapitalRedemptionReserve 2021-09-01 2022-08-31 02661751 frs-core:CapitalRedemptionReserve 2021-08-31 02661751 frs-core:CapitalRedemptionReserve 2022-08-31 02661751 frs-core:OtherReservesSubtotal 2021-09-01 2022-08-31 02661751 frs-core:OtherReservesSubtotal 2021-08-31 02661751 frs-core:OtherReservesSubtotal 2022-08-31 02661751 frs-core:RevaluationReserve 2021-09-01 2022-08-31 02661751 frs-core:RevaluationReserve 2021-08-31 02661751 frs-core:RevaluationReserve 2022-08-31 02661751 frs-core:SharePremium 2021-09-01 2022-08-31 02661751 frs-core:SharePremium 2021-08-31 02661751 frs-core:SharePremium 2022-08-31 02661751 frs-core:ShareCapital 2021-09-01 2022-08-31 02661751 frs-core:ShareCapital 2021-08-31 02661751 frs-core:ShareCapital 2022-08-31 02661751 frs-core:RetainedEarningsAccumulatedLosses 2021-09-01 2022-08-31 02661751 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-08-31 02661751 frs-core:RetainedEarningsAccumulatedLosses 2022-08-31 02661751 frs-core:RetainedEarningsAccumulatedLosses 2021-08-31 02661751 frs-core:RetainedEarningsAccumulatedLosses 2022-08-31 02661751 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-08-31 02661751 frs-countries:UnitedKingdom 2021-09-01 2022-08-31 02661751 frs-countries:Europe 2021-09-01 2022-08-31 02661751 frs-countries:NorthAmerica 2021-09-01 2022-08-31 02661751 frs-countries:SouthAmerica 2021-09-01 2022-08-31 02661751 frs-countries:Asia 2021-09-01 2022-08-31 02661751 frs-countries:RestWorldOutsideUK 2021-09-01 2022-08-31 02661751 frs-bus:HighestPaidDirector 2021-09-01 2022-08-31 02661751 frs-bus:PrivateLimitedCompanyLtd 2021-09-01 2022-08-31 02661751 frs-bus:CompanyLimitedByGuarantee 2021-09-01 2022-08-31 02661751 frs-bus:LimitedLiabilityPartnershipLLP 2021-09-01 2022-08-31 02661751 frs-bus:LimitedLiabilityPartnershipsSORP 2021-09-01 2022-08-31 02661751 frs-bus:FullAccounts 2021-09-01 2022-08-31 02661751 frs-bus:FilletedAccounts 2021-09-01 2022-08-31 02661751 frs-bus:AbridgedAccounts 2021-09-01 2022-08-31 02661751 frs-bus:FRS102 2021-09-01 2022-08-31 02661751 frs-bus:MediumEntities 2021-09-01 2022-08-31 02661751 frs-bus:SmallEntities 2021-09-01 2022-08-31 02661751 frs-bus:EntityHasNeverTraded 2021-09-01 2022-08-31 02661751 frs-bus:EntityNoLongerTradingButTradedInPast 2021-09-01 2022-08-31 02661751 frs-bus:Audited 2021-09-01 2022-08-31 02661751 frs-bus:AuditExempt-NoAccountantsReport 2021-09-01 2022-08-31 02661751 frs-bus:AuditExemptWithAccountantsReport 2021-09-01 2022-08-31 02661751 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-09-01 2022-08-31 02661751 frs-bus:LargeCompaniesRegimeForAccounts 2021-09-01 2022-08-31 02661751 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-09-01 2022-08-31 02661751 frs-bus:SmallCompaniesRegimeForAccounts 2021-09-01 2022-08-31 02661751 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-09-01 2022-08-31 02661751 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-09-01 2022-08-31 02661751 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-09-01 2022-08-31 02661751 frs-bus:OrdinaryShareClass1 2021-09-01 2022-08-31 02661751 frs-bus:OrdinaryShareClass1 2021-08-31 02661751 frs-bus:OrdinaryShareClass1 2022-08-31 02661751 frs-bus:OrdinaryShareClass2 2021-09-01 2022-08-31 02661751 frs-bus:OrdinaryShareClass2 2021-08-31 02661751 frs-bus:OrdinaryShareClass2 2022-08-31 02661751 frs-bus:OrdinaryShareClass3 2021-09-01 2022-08-31 02661751 frs-bus:OrdinaryShareClass3 2021-08-31 02661751 frs-bus:OrdinaryShareClass3 2022-08-31 02661751 frs-bus:OrdinaryShareClass4 2021-09-01 2022-08-31 02661751 frs-bus:OrdinaryShareClass4 2021-08-31 02661751 frs-bus:OrdinaryShareClass4 2022-08-31 02661751 frs-bus:OrdinaryShareClass5 2021-09-01 2022-08-31 02661751 frs-bus:OrdinaryShareClass5 2021-08-31 02661751 frs-bus:OrdinaryShareClass5 2022-08-31 02661751 frs-bus:PreferenceShareClass1 2021-09-01 2022-08-31 02661751 frs-bus:PreferenceShareClass1 2021-08-31 02661751 frs-bus:PreferenceShareClass1 2022-08-31 02661751 frs-bus:PreferenceShareClass2 2021-09-01 2022-08-31 02661751 frs-bus:PreferenceShareClass2 2021-08-31 02661751 frs-bus:PreferenceShareClass2 2022-08-31 02661751 frs-bus:PreferenceShareClass3 2021-09-01 2022-08-31 02661751 frs-bus:PreferenceShareClass3 2021-08-31 02661751 frs-bus:PreferenceShareClass3 2022-08-31 02661751 frs-bus:PreferenceShareClass4 2021-09-01 2022-08-31 02661751 frs-bus:PreferenceShareClass4 2021-08-31 02661751 frs-bus:PreferenceShareClass4 2022-08-31 02661751 frs-bus:PreferenceShareClass5 2021-09-01 2022-08-31 02661751 frs-bus:PreferenceShareClass5 2021-08-31 02661751 frs-bus:PreferenceShareClass5 2022-08-31 02661751 1 2021-09-01 2022-08-31 02661751 1 2022-08-31 02661751 1 2021-09-01 2022-08-31 02661751 frs-core:LeasedAssets 2021-09-01 2022-08-31 02661751 frs-core:OwnedAssets 2021-09-01 2022-08-31 02661751 frs-core:CurrencyRisk 2021-09-01 2022-08-31 02661751 frs-core:MarketRisk 2021-09-01 2022-08-31 02661751 frs-core:InterestRateRisk 2021-09-01 2022-08-31 02661751 frs-core:DeferredTaxation 2021-09-01 2022-08-31 02661751 frs-core:DeferredTaxation 2021-08-31 02661751 frs-core:DeferredTaxation 2022-08-31 02661751 frs-core:OtherProvisionsContingentLiabilities 2021-09-01 2022-08-31 02661751 frs-core:OtherProvisionsContingentLiabilities 2021-08-31 02661751 frs-core:OtherProvisionsContingentLiabilities 2022-08-31 02661751 frs-core:ProvisionsDeferredTax 2022-08-31 02661751 frs-core:OtherDeferredTax 2022-08-31 02661751 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-08-31 02661751 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-08-31 02661751 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-08-31 02661751 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-09-01 2022-08-31 02661751 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-08-31 02661751 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-08-31 02661751 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-09-01 2022-08-31 02661751 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-08-31 02661751 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-08-31 02661751 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-09-01 2022-08-31 02661751 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-08-31 02661751 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-08-31 02661751 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-08-31 02661751 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-08-31 02661751 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-08-31 02661751 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-08-31 02661751 frs-core:Share-basedPaymentsDeferredTax 2022-08-31 02661751 frs-core:TaxCreditsDeferredTax 2022-08-31 02661751 frs-core:CostValuation 2021-08-31 02661751 frs-core:AdditionsToInvestments 2022-08-31 02661751 frs-core:DisposalsRepaymentsInvestments 2022-08-31 02661751 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-08-31 02661751 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-08-31 02661751 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-08-31 02661751 frs-core:OtherIncreaseDecreaseInInvestments 2022-08-31 02661751 frs-core:CostValuation 2022-08-31 02661751 frs-core:ProvisionsForImpairmentInvestments 2021-08-31 02661751 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-08-31 02661751 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-08-31 02661751 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-08-31 02661751 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-08-31 02661751 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-08-31 02661751 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-08-31 02661751 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-08-31 02661751 frs-core:ProvisionsForImpairmentInvestments 2022-08-31 02661751 frs-core:ListedExchangeTraded 2022-08-31 02661751 frs-core:ListedExchangeTraded 2021-08-31 02661751 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-08-31 02661751 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-08-31 02661751 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-08-31 02661751 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-08-31 02661751 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-08-31 02661751 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-08-31 02661751 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-08-31 02661751 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-08-31 02661751 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-08-31 02661751 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 02661751 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 02661751 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 02661751 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 02661751 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-08-31 02661751 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 02661751 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 02661751 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 02661751 frs-core:UnlistedNon-exchangeTraded 2022-08-31 02661751 frs-core:UnlistedNon-exchangeTraded 2021-08-31 02661751 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-08-31 02661751 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 02661751 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 02661751 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 02661751 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 02661751 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 02661751 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 02661751 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-08-31 02661751 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-08-31 02661751 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 02661751 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 02661751 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 02661751 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 02661751 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-08-31 02661751 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 02661751 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 02661751 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 02661751 dpl-frs:CostSales 2021-09-01 2022-08-31 02661751 dpl-frs:CostSales 2021-08-31 02661751 dpl-frs:CostSales 2022-08-31 02661751 dpl-frs:DistributionCosts 2021-09-01 2022-08-31 02661751 dpl-frs:AdministrativeExpenses 2021-09-01 2022-08-31 02661751 frs-bus:Director1 2021-09-01 2022-08-31 02661751 frs-bus:Director1 2021-08-31 02661751 frs-bus:Director1 2022-08-31 02661751 frs-bus:Director2 2021-09-01 2022-08-31 02661751 frs-bus:Director2 2021-08-31 02661751 frs-bus:Director2 2022-08-31 02661751 frs-bus:Director3 2021-09-01 2022-08-31 02661751 frs-bus:Director3 2021-08-31 02661751 frs-bus:Director3 2022-08-31 02661751 frs-bus:Director4 2021-09-01 2022-08-31 02661751 frs-bus:Director4 2021-08-31 02661751 frs-bus:Director4 2022-08-31 02661751 frs-bus:CompanySecretary1 2021-09-01 2022-08-31 02661751 1 2021-09-01 2022-08-31 02661751 frs-core:CurrentFinancialInstruments 1 2022-08-31 02661751 frs-core:Non-currentFinancialInstruments 1 2022-08-31 02661751 2 2021-09-01 2022-08-31 02661751 frs-core:CurrentFinancialInstruments 2 2022-08-31 02661751 frs-core:Non-currentFinancialInstruments 2 2022-08-31 02661751 3 2021-09-01 2022-08-31 02661751 frs-core:CurrentFinancialInstruments 3 2022-08-31 02661751 frs-core:Non-currentFinancialInstruments 3 2022-08-31 02661751 4 2021-09-01 2022-08-31 02661751 frs-core:CurrentFinancialInstruments 4 2022-08-31 02661751 frs-core:Non-currentFinancialInstruments 4 2022-08-31 02661751 5 2021-09-01 2022-08-31 02661751 frs-core:CurrentFinancialInstruments 5 2022-08-31 02661751 frs-core:Non-currentFinancialInstruments 5 2022-08-31 02661751 6 2021-09-01 2022-08-31 02661751 frs-core:CurrentFinancialInstruments 6 2022-08-31 02661751 frs-core:Non-currentFinancialInstruments 6 2022-08-31 02661751 7 2021-09-01 2022-08-31 02661751 frs-core:CurrentFinancialInstruments 7 2022-08-31 02661751 frs-core:Non-currentFinancialInstruments 7 2022-08-31 02661751 8 2021-09-01 2022-08-31 02661751 frs-core:CurrentFinancialInstruments 8 2022-08-31 02661751 frs-core:Non-currentFinancialInstruments 8 2022-08-31 02661751 9 2021-09-01 2022-08-31 02661751 frs-core:CurrentFinancialInstruments 9 2022-08-31 02661751 frs-core:Non-currentFinancialInstruments 9 2022-08-31 02661751 10 2021-09-01 2022-08-31 02661751 frs-core:CurrentFinancialInstruments 10 2022-08-31 02661751 frs-core:Non-currentFinancialInstruments 10 2022-08-31 02661751 11 2021-09-01 2022-08-31 02661751 frs-core:CurrentFinancialInstruments 11 2022-08-31 02661751 frs-core:Non-currentFinancialInstruments 11 2022-08-31 02661751 12 2021-09-01 2022-08-31 02661751 frs-core:CurrentFinancialInstruments 12 2022-08-31 02661751 frs-core:Non-currentFinancialInstruments 12 2022-08-31 02661751 13 2021-09-01 2022-08-31 02661751 frs-core:CurrentFinancialInstruments 13 2022-08-31 02661751 frs-core:Non-currentFinancialInstruments 13 2022-08-31 02661751 14 2021-09-01 2022-08-31 02661751 frs-core:CurrentFinancialInstruments 14 2022-08-31 02661751 frs-core:Non-currentFinancialInstruments 14 2022-08-31 02661751 15 2021-09-01 2022-08-31 02661751 frs-core:CurrentFinancialInstruments 15 2022-08-31 02661751 frs-core:Non-currentFinancialInstruments 15 2022-08-31 02661751 16 2021-09-01 2022-08-31 02661751 frs-core:CurrentFinancialInstruments 16 2022-08-31 02661751 frs-core:Non-currentFinancialInstruments 16 2022-08-31 02661751 17 2021-09-01 2022-08-31 02661751 frs-core:CurrentFinancialInstruments 17 2022-08-31 02661751 frs-core:Non-currentFinancialInstruments 17 2022-08-31 02661751 18 2021-09-01 2022-08-31 02661751 frs-core:CurrentFinancialInstruments 18 2022-08-31 02661751 frs-core:Non-currentFinancialInstruments 18 2022-08-31 02661751 19 2021-09-01 2022-08-31 02661751 frs-core:CurrentFinancialInstruments 19 2022-08-31 02661751 frs-core:Non-currentFinancialInstruments 19 2022-08-31 02661751 20 2021-09-01 2022-08-31 02661751 frs-core:CurrentFinancialInstruments 20 2022-08-31 02661751 frs-core:Non-currentFinancialInstruments 20 2022-08-31 02661751 dpl-frs:Item1 2021-09-01 2022-08-31 02661751 dpl-frs:Item1 2021-08-31 02661751 dpl-frs:Item1 2022-08-31 02661751 dpl-frs:CostSales dpl-frs:Item1 2021-09-01 2022-08-31 02661751 dpl-frs:CostSales dpl-frs:Item1 2021-08-31 02661751 dpl-frs:CostSales dpl-frs:Item1 2022-08-31 02661751 dpl-frs:DistributionCosts dpl-frs:Item1 2021-09-01 2022-08-31 02661751 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-09-01 2022-08-31 02661751 dpl-frs:Item2 2021-09-01 2022-08-31 02661751 dpl-frs:Item2 2021-08-31 02661751 dpl-frs:Item2 2022-08-31 02661751 dpl-frs:CostSales dpl-frs:Item2 2021-09-01 2022-08-31 02661751 dpl-frs:CostSales dpl-frs:Item2 2021-08-31 02661751 dpl-frs:CostSales dpl-frs:Item2 2022-08-31 02661751 dpl-frs:DistributionCosts dpl-frs:Item2 2021-09-01 2022-08-31 02661751 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-09-01 2022-08-31 02661751 dpl-frs:Item3 2021-09-01 2022-08-31 02661751 dpl-frs:Item3 2021-08-31 02661751 dpl-frs:Item3 2022-08-31 02661751 dpl-frs:CostSales dpl-frs:Item3 2021-09-01 2022-08-31 02661751 dpl-frs:CostSales dpl-frs:Item3 2021-08-31 02661751 dpl-frs:CostSales dpl-frs:Item3 2022-08-31 02661751 dpl-frs:DistributionCosts dpl-frs:Item3 2021-09-01 2022-08-31 02661751 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-09-01 2022-08-31 02661751 dpl-frs:Item4 2021-09-01 2022-08-31 02661751 dpl-frs:Item4 2021-08-31 02661751 dpl-frs:Item4 2022-08-31 02661751 dpl-frs:CostSales dpl-frs:Item4 2021-09-01 2022-08-31 02661751 dpl-frs:CostSales dpl-frs:Item4 2021-08-31 02661751 dpl-frs:CostSales dpl-frs:Item4 2022-08-31 02661751 dpl-frs:DistributionCosts dpl-frs:Item4 2021-09-01 2022-08-31 02661751 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-09-01 2022-08-31 02661751 dpl-frs:Item5 2021-09-01 2022-08-31 02661751 dpl-frs:Item5 2021-08-31 02661751 dpl-frs:Item5 2022-08-31 02661751 dpl-frs:CostSales dpl-frs:Item5 2021-09-01 2022-08-31 02661751 dpl-frs:CostSales dpl-frs:Item5 2021-08-31 02661751 dpl-frs:CostSales dpl-frs:Item5 2022-08-31 02661751 dpl-frs:DistributionCosts dpl-frs:Item5 2021-09-01 2022-08-31 02661751 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-09-01 2022-08-31 02661751 dpl-frs:Item6 2021-09-01 2022-08-31 02661751 dpl-frs:Item6 2021-08-31 02661751 dpl-frs:Item6 2022-08-31 02661751 dpl-frs:CostSales dpl-frs:Item6 2021-09-01 2022-08-31 02661751 dpl-frs:CostSales dpl-frs:Item6 2021-08-31 02661751 dpl-frs:CostSales dpl-frs:Item6 2022-08-31 02661751 dpl-frs:DistributionCosts dpl-frs:Item6 2021-09-01 2022-08-31 02661751 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-09-01 2022-08-31 02661751 dpl-frs:Item7 2021-09-01 2022-08-31 02661751 dpl-frs:Item7 2021-08-31 02661751 dpl-frs:Item7 2022-08-31 02661751 dpl-frs:CostSales dpl-frs:Item7 2021-09-01 2022-08-31 02661751 dpl-frs:CostSales dpl-frs:Item7 2021-08-31 02661751 dpl-frs:CostSales dpl-frs:Item7 2022-08-31 02661751 dpl-frs:DistributionCosts dpl-frs:Item7 2021-09-01 2022-08-31 02661751 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-09-01 2022-08-31 02661751 dpl-frs:Item8 2021-09-01 2022-08-31 02661751 dpl-frs:Item8 2021-08-31 02661751 dpl-frs:Item8 2022-08-31 02661751 dpl-frs:CostSales dpl-frs:Item8 2021-09-01 2022-08-31 02661751 dpl-frs:CostSales dpl-frs:Item8 2021-08-31 02661751 dpl-frs:CostSales dpl-frs:Item8 2022-08-31 02661751 dpl-frs:DistributionCosts dpl-frs:Item8 2021-09-01 2022-08-31 02661751 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-09-01 2022-08-31 02661751 dpl-frs:Item9 2021-09-01 2022-08-31 02661751 dpl-frs:Item9 2021-08-31 02661751 dpl-frs:Item9 2022-08-31 02661751 dpl-frs:CostSales dpl-frs:Item9 2021-09-01 2022-08-31 02661751 dpl-frs:CostSales dpl-frs:Item9 2021-08-31 02661751 dpl-frs:CostSales dpl-frs:Item9 2022-08-31 02661751 dpl-frs:DistributionCosts dpl-frs:Item9 2021-09-01 2022-08-31 02661751 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-09-01 2022-08-31 02661751 dpl-frs:Item10 2021-09-01 2022-08-31 02661751 dpl-frs:Item10 2021-08-31 02661751 dpl-frs:Item10 2022-08-31 02661751 dpl-frs:CostSales dpl-frs:Item10 2021-09-01 2022-08-31 02661751 dpl-frs:CostSales dpl-frs:Item10 2021-08-31 02661751 dpl-frs:CostSales dpl-frs:Item10 2022-08-31 02661751 dpl-frs:DistributionCosts dpl-frs:Item10 2021-09-01 2022-08-31 02661751 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-09-01 2022-08-31 02661751 dpl-frs:Item11 2021-09-01 2022-08-31 02661751 dpl-frs:Item11 2021-08-31 02661751 dpl-frs:Item11 2022-08-31 02661751 dpl-frs:CostSales dpl-frs:Item11 2021-09-01 2022-08-31 02661751 dpl-frs:CostSales dpl-frs:Item11 2021-08-31 02661751 dpl-frs:CostSales dpl-frs:Item11 2022-08-31 02661751 dpl-frs:DistributionCosts dpl-frs:Item11 2021-09-01 2022-08-31 02661751 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-09-01 2022-08-31 02661751 dpl-frs:Item12 2021-09-01 2022-08-31 02661751 dpl-frs:Item12 2021-08-31 02661751 dpl-frs:Item12 2022-08-31 02661751 dpl-frs:CostSales dpl-frs:Item12 2021-09-01 2022-08-31 02661751 dpl-frs:CostSales dpl-frs:Item12 2021-08-31 02661751 dpl-frs:CostSales dpl-frs:Item12 2022-08-31 02661751 dpl-frs:DistributionCosts dpl-frs:Item12 2021-09-01 2022-08-31 02661751 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-09-01 2022-08-31 02661751 1 2021-09-01 2022-08-31 02661751 frs-countries:EnglandWales 2021-09-01 2022-08-31
Registered number: 02661751
Armourpost Limited
Financial Statements
For The Year Ended 31 August 2023
KP Simpson South Shields Ltd
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 02661751
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 34,054 32,782
34,054 32,782
CURRENT ASSETS
Stocks 5 73,605 35,000
Debtors 6 518,511 548,497
Cash at bank and in hand 57,011 29,259
649,127 612,756
Creditors: Amounts Falling Due Within One Year 7 (411,116 ) (417,516 )
NET CURRENT ASSETS (LIABILITIES) 238,011 195,240
TOTAL ASSETS LESS CURRENT LIABILITIES 272,065 228,022
Creditors: Amounts Falling Due After More Than One Year 8 (21,702 ) (31,398 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (5,354 ) (5,354 )
NET ASSETS 245,009 191,270
CAPITAL AND RESERVES
Called up share capital 10 200 200
Profit and Loss Account 244,809 191,070
SHAREHOLDERS' FUNDS 245,009 191,270
Page 1
Page 2
For the year ending 31 August 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Geoffrey Young
Director
15/11/2023
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Armourpost Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02661751 . The registered office is Saltmeadows Road, East Gateshead Industrial Estate, Gateshead, NE8 3AH.
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 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.
2.3. 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:
Leasehold 3% Reducing balance
Plant & Machinery 15% Reducing balance
Motor Vehicles 25% Reducing balance
Fixtures & Fittings 15% Reducing balance
2.4. Leases
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 24 (2022: 24)
24 24
Page 3
Page 4
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £ £
Cost
As at 1 September 2022 87,815 76,111 83,899 49,667 297,492
Additions - - 31,999 - 31,999
Disposals - - (7,867 ) - (7,867 )
As at 31 August 2023 87,815 76,111 108,031 49,667 321,624
Depreciation
As at 1 September 2022 87,815 68,845 61,383 46,667 264,710
Provided during the period - 1,860 18,000 3,000 22,860
As at 31 August 2023 87,815 70,705 79,383 49,667 287,570
Net Book Value
As at 31 August 2023 - 5,406 28,648 - 34,054
As at 1 September 2022 - 7,266 22,516 3,000 32,782
5. Stocks
2023 2022
£ £
Stock 73,605 35,000
73,605 35,000
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 455,183 449,867
Prepayments and accrued income 4,420 327
SRM Bond 24,679 24,679
Armourpost Service Loan - 31,175
VAT 34,129 42,349
Called up share capital not paid 100 100
518,511 548,497
Page 4
Page 5
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance leases 449 -
Trade creditors 264,422 244,543
Bank loans and overdrafts 10,000 100,195
PAYE and NI 37,569 35,713
Net wages 33,732 1,445
Retention provision 18,747 18,747
Pension creditor 2,113 -
Accruals and deferred income 44,084 16,873
411,116 417,516
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 21,702 31,398
21,702 31,398
9. Obligations Under Finance Leases
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year 449 -
449 -
449 -
10. Share Capital
2023 2022
£ £
Called Up Share Capital not Paid 100 100
Called Up Share Capital has been paid up 100 100
Amount of Allotted, Called Up Share Capital 200 200
Page 5