Acorah Software Products - Accounts Production 14.2.200 false true true 31 July 2022 1 August 2021 false 1 August 2022 31 July 2023 31 July 2023 10886534 Mrs Clare Minall Mr Kieron Minall iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10886534 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-07-31 10886534 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-07-31 10886534 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-07-31 10886534 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-07-31 10886534 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-08-01 2023-07-31 10886534 frs-core:AllSubsidiaries 2022-08-01 2023-07-31 10886534 frs-core:KeyManagementPersonnel 2022-08-01 2023-07-31 10886534 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-08-01 2023-07-31 10886534 frs-core:OtherRelatedParties 2022-08-01 2023-07-31 10886534 2022-07-31 10886534 2023-07-31 10886534 2022-08-01 2023-07-31 10886534 frs-core:CurrentFinancialInstruments 2023-07-31 10886534 frs-core:CurrentFinancialInstruments 2022-08-01 2023-07-31 10886534 frs-core:Non-currentFinancialInstruments 2023-07-31 10886534 frs-core:Non-currentFinancialInstruments 2022-08-01 2023-07-31 10886534 frs-core:CurrentFinancialInstruments 2022-08-01 2023-07-31 10886534 frs-core:CurrentFinancialInstruments 2023-07-31 10886534 frs-core:AfterOneYear 2022-08-01 2023-07-31 10886534 frs-core:BetweenOneFiveYears 2022-08-01 2023-07-31 10886534 frs-core:BetweenOneFiveYears 2023-07-31 10886534 frs-core:ComputerEquipment 2023-07-31 10886534 frs-core:ComputerEquipment 2022-08-01 2023-07-31 10886534 frs-core:ComputerEquipment 2022-07-31 10886534 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-07-31 10886534 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-08-01 2023-07-31 10886534 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-07-31 10886534 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-07-31 10886534 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-08-01 2023-07-31 10886534 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-07-31 10886534 frs-core:FurnitureFittings 2023-07-31 10886534 frs-core:FurnitureFittings 2022-08-01 2023-07-31 10886534 frs-core:FurnitureFittings 2022-07-31 10886534 frs-core:NetGoodwill 2023-07-31 10886534 frs-core:NetGoodwill 2022-08-01 2023-07-31 10886534 frs-core:NetGoodwill 2022-07-31 10886534 frs-core:InvestmentPropertyIncludedWithinPPE 2023-07-31 10886534 frs-core:InvestmentPropertyIncludedWithinPPE 2022-08-01 2023-07-31 10886534 frs-core:InvestmentPropertyIncludedWithinPPE 2022-07-31 10886534 frs-core:LandBuildings 2023-07-31 10886534 frs-core:LandBuildings 2022-08-01 2023-07-31 10886534 frs-core:LandBuildings 2022-07-31 10886534 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-07-31 10886534 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-08-01 2023-07-31 10886534 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-07-31 10886534 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-07-31 10886534 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-08-01 2023-07-31 10886534 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-07-31 10886534 frs-core:MoreThanFiveYears 2022-08-01 2023-07-31 10886534 frs-core:MoreThanFiveYears 2023-07-31 10886534 frs-core:MotorVehicles 2023-07-31 10886534 frs-core:MotorVehicles 2022-08-01 2023-07-31 10886534 frs-core:MotorVehicles 2022-07-31 10886534 frs-core:OtherResidualIntangibleAssets 2023-07-31 10886534 frs-core:OtherResidualIntangibleAssets 2022-08-01 2023-07-31 10886534 frs-core:OtherResidualIntangibleAssets 2022-07-31 10886534 frs-core:PlantMachinery 2023-07-31 10886534 frs-core:PlantMachinery 2022-08-01 2023-07-31 10886534 frs-core:PlantMachinery 2022-07-31 10886534 frs-core:Secured 2023-07-31 10886534 frs-core:Unsecured 2023-07-31 10886534 frs-core:WithinOneYear 2022-08-01 2023-07-31 10886534 frs-core:WithinOneYear 2023-07-31 10886534 frs-core:CapitalRedemptionReserve 2022-08-01 2023-07-31 10886534 frs-core:CapitalRedemptionReserve 2022-07-31 10886534 frs-core:CapitalRedemptionReserve 2023-07-31 10886534 frs-core:OtherReservesSubtotal 2022-08-01 2023-07-31 10886534 frs-core:OtherReservesSubtotal 2022-07-31 10886534 frs-core:OtherReservesSubtotal 2023-07-31 10886534 frs-core:RevaluationReserve 2022-08-01 2023-07-31 10886534 frs-core:RevaluationReserve 2022-07-31 10886534 frs-core:RevaluationReserve 2023-07-31 10886534 frs-core:SharePremium 2022-08-01 2023-07-31 10886534 frs-core:SharePremium 2022-07-31 10886534 frs-core:SharePremium 2023-07-31 10886534 frs-core:ShareCapital 2022-08-01 2023-07-31 10886534 frs-core:ShareCapital 2022-07-31 10886534 frs-core:ShareCapital 2023-07-31 10886534 frs-core:RetainedEarningsAccumulatedLosses 2022-08-01 2023-07-31 10886534 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-07-31 10886534 frs-core:RetainedEarningsAccumulatedLosses 2023-07-31 10886534 frs-core:RetainedEarningsAccumulatedLosses 2022-07-31 10886534 frs-core:RetainedEarningsAccumulatedLosses 2023-07-31 10886534 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-07-31 10886534 frs-countries:UnitedKingdom 2022-08-01 2023-07-31 10886534 frs-countries:Europe 2022-08-01 2023-07-31 10886534 frs-countries:NorthAmerica 2022-08-01 2023-07-31 10886534 frs-countries:SouthAmerica 2022-08-01 2023-07-31 10886534 frs-countries:Asia 2022-08-01 2023-07-31 10886534 frs-countries:RestWorldOutsideUK 2022-08-01 2023-07-31 10886534 frs-bus:HighestPaidDirector 2022-08-01 2023-07-31 10886534 frs-bus:PrivateLimitedCompanyLtd 2022-08-01 2023-07-31 10886534 frs-bus:CompanyLimitedByGuarantee 2022-08-01 2023-07-31 10886534 frs-bus:LimitedLiabilityPartnershipLLP 2022-08-01 2023-07-31 10886534 frs-bus:LimitedLiabilityPartnershipsSORP 2022-08-01 2023-07-31 10886534 frs-bus:FullAccounts 2022-08-01 2023-07-31 10886534 frs-bus:FilletedAccounts 2022-08-01 2023-07-31 10886534 frs-bus:AbridgedAccounts 2022-08-01 2023-07-31 10886534 frs-bus:FRS102 2022-08-01 2023-07-31 10886534 frs-bus:MediumEntities 2022-08-01 2023-07-31 10886534 frs-bus:SmallEntities 2022-08-01 2023-07-31 10886534 frs-bus:EntityHasNeverTraded 2022-08-01 2023-07-31 10886534 frs-bus:EntityNoLongerTradingButTradedInPast 2022-08-01 2023-07-31 10886534 frs-bus:Audited 2022-08-01 2023-07-31 10886534 frs-bus:AuditExempt-NoAccountantsReport 2022-08-01 2023-07-31 10886534 frs-bus:AuditExemptWithAccountantsReport 2022-08-01 2023-07-31 10886534 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-08-01 2023-07-31 10886534 frs-bus:LargeCompaniesRegimeForAccounts 2022-08-01 2023-07-31 10886534 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-08-01 2023-07-31 10886534 frs-bus:SmallCompaniesRegimeForAccounts 2022-08-01 2023-07-31 10886534 frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-08-01 2023-07-31 10886534 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-08-01 2023-07-31 10886534 frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-08-01 2023-07-31 10886534 frs-bus:OrdinaryShareClass1 2022-08-01 2023-07-31 10886534 frs-bus:OrdinaryShareClass1 2022-07-31 10886534 frs-bus:OrdinaryShareClass1 2023-07-31 10886534 frs-bus:OrdinaryShareClass2 2022-08-01 2023-07-31 10886534 frs-bus:OrdinaryShareClass2 2022-07-31 10886534 frs-bus:OrdinaryShareClass2 2023-07-31 10886534 frs-bus:OrdinaryShareClass3 2022-08-01 2023-07-31 10886534 frs-bus:OrdinaryShareClass3 2022-07-31 10886534 frs-bus:OrdinaryShareClass3 2023-07-31 10886534 frs-bus:OrdinaryShareClass4 2022-08-01 2023-07-31 10886534 frs-bus:OrdinaryShareClass4 2022-07-31 10886534 frs-bus:OrdinaryShareClass4 2023-07-31 10886534 frs-bus:OrdinaryShareClass5 2022-08-01 2023-07-31 10886534 frs-bus:OrdinaryShareClass5 2022-07-31 10886534 frs-bus:OrdinaryShareClass5 2023-07-31 10886534 frs-bus:PreferenceShareClass1 2022-08-01 2023-07-31 10886534 frs-bus:PreferenceShareClass1 2022-07-31 10886534 frs-bus:PreferenceShareClass1 2023-07-31 10886534 frs-bus:PreferenceShareClass2 2022-08-01 2023-07-31 10886534 frs-bus:PreferenceShareClass2 2022-07-31 10886534 frs-bus:PreferenceShareClass2 2023-07-31 10886534 frs-bus:PreferenceShareClass3 2022-08-01 2023-07-31 10886534 frs-bus:PreferenceShareClass3 2022-07-31 10886534 frs-bus:PreferenceShareClass3 2023-07-31 10886534 frs-bus:PreferenceShareClass4 2022-08-01 2023-07-31 10886534 frs-bus:PreferenceShareClass4 2022-07-31 10886534 frs-bus:PreferenceShareClass4 2023-07-31 10886534 frs-bus:PreferenceShareClass5 2022-08-01 2023-07-31 10886534 frs-bus:PreferenceShareClass5 2022-07-31 10886534 frs-bus:PreferenceShareClass5 2023-07-31 10886534 1 2022-08-01 2023-07-31 10886534 1 2023-07-31 10886534 1 2022-08-01 2023-07-31 10886534 frs-core:LeasedAssets 2022-08-01 2023-07-31 10886534 frs-core:OwnedAssets 2022-08-01 2023-07-31 10886534 frs-core:CurrencyRisk 2022-08-01 2023-07-31 10886534 frs-core:MarketRisk 2022-08-01 2023-07-31 10886534 frs-core:InterestRateRisk 2022-08-01 2023-07-31 10886534 frs-core:DeferredTaxation 2022-08-01 2023-07-31 10886534 frs-core:DeferredTaxation 2022-07-31 10886534 frs-core:DeferredTaxation 2023-07-31 10886534 frs-core:OtherProvisionsContingentLiabilities 2022-08-01 2023-07-31 10886534 frs-core:OtherProvisionsContingentLiabilities 2022-07-31 10886534 frs-core:OtherProvisionsContingentLiabilities 2023-07-31 10886534 frs-core:ProvisionsDeferredTax 2023-07-31 10886534 frs-core:OtherDeferredTax 2023-07-31 10886534 frs-core:AcceleratedTaxDepreciationDeferredTax 2023-07-31 10886534 frs-core:TaxLossesCarry-forwardsDeferredTax 2023-07-31 10886534 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-07-31 10886534 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-08-01 2023-07-31 10886534 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-07-31 10886534 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-07-31 10886534 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-08-01 2023-07-31 10886534 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-07-31 10886534 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-07-31 10886534 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-08-01 2023-07-31 10886534 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-07-31 10886534 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-07-31 10886534 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-07-31 10886534 frs-core:RevaluationInvestmentPropertyDeferredTax 2023-07-31 10886534 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-07-31 10886534 frs-core:OtherPost-employmentBenefitsDeferredTax 2023-07-31 10886534 frs-core:Share-basedPaymentsDeferredTax 2023-07-31 10886534 frs-core:TaxCreditsDeferredTax 2023-07-31 10886534 frs-core:CostValuation 2022-07-31 10886534 frs-core:AdditionsToInvestments 2023-07-31 10886534 frs-core:DisposalsRepaymentsInvestments 2023-07-31 10886534 frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-07-31 10886534 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-07-31 10886534 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-07-31 10886534 frs-core:OtherIncreaseDecreaseInInvestments 2023-07-31 10886534 frs-core:CostValuation 2023-07-31 10886534 frs-core:ProvisionsForImpairmentInvestments 2022-07-31 10886534 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-07-31 10886534 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-07-31 10886534 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-07-31 10886534 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-07-31 10886534 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-07-31 10886534 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-07-31 10886534 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-07-31 10886534 frs-core:ProvisionsForImpairmentInvestments 2023-07-31 10886534 frs-core:ListedExchangeTraded 2023-07-31 10886534 frs-core:ListedExchangeTraded 2022-07-31 10886534 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-07-31 10886534 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-07-31 10886534 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-07-31 10886534 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-07-31 10886534 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-07-31 10886534 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-07-31 10886534 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-07-31 10886534 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-07-31 10886534 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-07-31 10886534 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-07-31 10886534 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-07-31 10886534 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-07-31 10886534 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-07-31 10886534 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-07-31 10886534 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-07-31 10886534 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-07-31 10886534 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-07-31 10886534 frs-core:UnlistedNon-exchangeTraded 2023-07-31 10886534 frs-core:UnlistedNon-exchangeTraded 2022-07-31 10886534 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-07-31 10886534 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-07-31 10886534 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-07-31 10886534 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-07-31 10886534 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-07-31 10886534 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-07-31 10886534 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-07-31 10886534 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-07-31 10886534 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 10886534 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-07-31 10886534 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-07-31 10886534 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-07-31 10886534 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-07-31 10886534 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-07-31 10886534 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-07-31 10886534 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-07-31 10886534 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-07-31 10886534 dpl-frs:CostSales 2022-08-01 2023-07-31 10886534 dpl-frs:CostSales 2022-07-31 10886534 dpl-frs:CostSales 2023-07-31 10886534 dpl-frs:DistributionCosts 2022-08-01 2023-07-31 10886534 dpl-frs:AdministrativeExpenses 2022-08-01 2023-07-31 10886534 frs-bus:Director1 2022-08-01 2023-07-31 10886534 frs-bus:Director1 2022-07-31 10886534 frs-bus:Director1 2023-07-31 10886534 frs-bus:Director2 2022-08-01 2023-07-31 10886534 frs-bus:Director2 2022-07-31 10886534 frs-bus:Director2 2023-07-31 10886534 1 2022-08-01 2023-07-31 10886534 frs-core:CurrentFinancialInstruments 1 2023-07-31 10886534 frs-core:Non-currentFinancialInstruments 1 2023-07-31 10886534 2 2022-08-01 2023-07-31 10886534 frs-core:CurrentFinancialInstruments 2 2023-07-31 10886534 frs-core:Non-currentFinancialInstruments 2 2023-07-31 10886534 3 2022-08-01 2023-07-31 10886534 frs-core:CurrentFinancialInstruments 3 2023-07-31 10886534 frs-core:Non-currentFinancialInstruments 3 2023-07-31 10886534 4 2022-08-01 2023-07-31 10886534 frs-core:CurrentFinancialInstruments 4 2023-07-31 10886534 frs-core:Non-currentFinancialInstruments 4 2023-07-31 10886534 5 2022-08-01 2023-07-31 10886534 frs-core:CurrentFinancialInstruments 5 2023-07-31 10886534 frs-core:Non-currentFinancialInstruments 5 2023-07-31 10886534 6 2022-08-01 2023-07-31 10886534 frs-core:CurrentFinancialInstruments 6 2023-07-31 10886534 frs-core:Non-currentFinancialInstruments 6 2023-07-31 10886534 7 2022-08-01 2023-07-31 10886534 frs-core:CurrentFinancialInstruments 7 2023-07-31 10886534 frs-core:Non-currentFinancialInstruments 7 2023-07-31 10886534 8 2022-08-01 2023-07-31 10886534 frs-core:CurrentFinancialInstruments 8 2023-07-31 10886534 frs-core:Non-currentFinancialInstruments 8 2023-07-31 10886534 9 2022-08-01 2023-07-31 10886534 frs-core:CurrentFinancialInstruments 9 2023-07-31 10886534 frs-core:Non-currentFinancialInstruments 9 2023-07-31 10886534 10 2022-08-01 2023-07-31 10886534 frs-core:CurrentFinancialInstruments 10 2023-07-31 10886534 frs-core:Non-currentFinancialInstruments 10 2023-07-31 10886534 11 2022-08-01 2023-07-31 10886534 frs-core:CurrentFinancialInstruments 11 2023-07-31 10886534 frs-core:Non-currentFinancialInstruments 11 2023-07-31 10886534 12 2022-08-01 2023-07-31 10886534 frs-core:CurrentFinancialInstruments 12 2023-07-31 10886534 frs-core:Non-currentFinancialInstruments 12 2023-07-31 10886534 13 2022-08-01 2023-07-31 10886534 frs-core:CurrentFinancialInstruments 13 2023-07-31 10886534 frs-core:Non-currentFinancialInstruments 13 2023-07-31 10886534 14 2022-08-01 2023-07-31 10886534 frs-core:CurrentFinancialInstruments 14 2023-07-31 10886534 frs-core:Non-currentFinancialInstruments 14 2023-07-31 10886534 15 2022-08-01 2023-07-31 10886534 frs-core:CurrentFinancialInstruments 15 2023-07-31 10886534 frs-core:Non-currentFinancialInstruments 15 2023-07-31 10886534 16 2022-08-01 2023-07-31 10886534 frs-core:CurrentFinancialInstruments 16 2023-07-31 10886534 frs-core:Non-currentFinancialInstruments 16 2023-07-31 10886534 17 2022-08-01 2023-07-31 10886534 frs-core:CurrentFinancialInstruments 17 2023-07-31 10886534 frs-core:Non-currentFinancialInstruments 17 2023-07-31 10886534 18 2022-08-01 2023-07-31 10886534 frs-core:CurrentFinancialInstruments 18 2023-07-31 10886534 frs-core:Non-currentFinancialInstruments 18 2023-07-31 10886534 19 2022-08-01 2023-07-31 10886534 frs-core:CurrentFinancialInstruments 19 2023-07-31 10886534 frs-core:Non-currentFinancialInstruments 19 2023-07-31 10886534 20 2022-08-01 2023-07-31 10886534 frs-core:CurrentFinancialInstruments 20 2023-07-31 10886534 frs-core:Non-currentFinancialInstruments 20 2023-07-31 10886534 dpl-frs:Item1 2022-08-01 2023-07-31 10886534 dpl-frs:Item1 2022-07-31 10886534 dpl-frs:Item1 2023-07-31 10886534 dpl-frs:CostSales dpl-frs:Item1 2022-08-01 2023-07-31 10886534 dpl-frs:CostSales dpl-frs:Item1 2022-07-31 10886534 dpl-frs:CostSales dpl-frs:Item1 2023-07-31 10886534 dpl-frs:DistributionCosts dpl-frs:Item1 2022-08-01 2023-07-31 10886534 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-08-01 2023-07-31 10886534 dpl-frs:Item2 2022-08-01 2023-07-31 10886534 dpl-frs:Item2 2022-07-31 10886534 dpl-frs:Item2 2023-07-31 10886534 dpl-frs:CostSales dpl-frs:Item2 2022-08-01 2023-07-31 10886534 dpl-frs:CostSales dpl-frs:Item2 2022-07-31 10886534 dpl-frs:CostSales dpl-frs:Item2 2023-07-31 10886534 dpl-frs:DistributionCosts dpl-frs:Item2 2022-08-01 2023-07-31 10886534 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-08-01 2023-07-31 10886534 dpl-frs:Item3 2022-08-01 2023-07-31 10886534 dpl-frs:Item3 2022-07-31 10886534 dpl-frs:Item3 2023-07-31 10886534 dpl-frs:CostSales dpl-frs:Item3 2022-08-01 2023-07-31 10886534 dpl-frs:CostSales dpl-frs:Item3 2022-07-31 10886534 dpl-frs:CostSales dpl-frs:Item3 2023-07-31 10886534 dpl-frs:DistributionCosts dpl-frs:Item3 2022-08-01 2023-07-31 10886534 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-08-01 2023-07-31 10886534 dpl-frs:Item4 2022-08-01 2023-07-31 10886534 dpl-frs:Item4 2022-07-31 10886534 dpl-frs:Item4 2023-07-31 10886534 dpl-frs:CostSales dpl-frs:Item4 2022-08-01 2023-07-31 10886534 dpl-frs:CostSales dpl-frs:Item4 2022-07-31 10886534 dpl-frs:CostSales dpl-frs:Item4 2023-07-31 10886534 dpl-frs:DistributionCosts dpl-frs:Item4 2022-08-01 2023-07-31 10886534 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-08-01 2023-07-31 10886534 dpl-frs:Item5 2022-08-01 2023-07-31 10886534 dpl-frs:Item5 2022-07-31 10886534 dpl-frs:Item5 2023-07-31 10886534 dpl-frs:CostSales dpl-frs:Item5 2022-08-01 2023-07-31 10886534 dpl-frs:CostSales dpl-frs:Item5 2022-07-31 10886534 dpl-frs:CostSales dpl-frs:Item5 2023-07-31 10886534 dpl-frs:DistributionCosts dpl-frs:Item5 2022-08-01 2023-07-31 10886534 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-08-01 2023-07-31 10886534 dpl-frs:Item6 2022-08-01 2023-07-31 10886534 dpl-frs:Item6 2022-07-31 10886534 dpl-frs:Item6 2023-07-31 10886534 dpl-frs:CostSales dpl-frs:Item6 2022-08-01 2023-07-31 10886534 dpl-frs:CostSales dpl-frs:Item6 2022-07-31 10886534 dpl-frs:CostSales dpl-frs:Item6 2023-07-31 10886534 dpl-frs:DistributionCosts dpl-frs:Item6 2022-08-01 2023-07-31 10886534 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-08-01 2023-07-31 10886534 dpl-frs:Item7 2022-08-01 2023-07-31 10886534 dpl-frs:Item7 2022-07-31 10886534 dpl-frs:Item7 2023-07-31 10886534 dpl-frs:CostSales dpl-frs:Item7 2022-08-01 2023-07-31 10886534 dpl-frs:CostSales dpl-frs:Item7 2022-07-31 10886534 dpl-frs:CostSales dpl-frs:Item7 2023-07-31 10886534 dpl-frs:DistributionCosts dpl-frs:Item7 2022-08-01 2023-07-31 10886534 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-08-01 2023-07-31 10886534 dpl-frs:Item8 2022-08-01 2023-07-31 10886534 dpl-frs:Item8 2022-07-31 10886534 dpl-frs:Item8 2023-07-31 10886534 dpl-frs:CostSales dpl-frs:Item8 2022-08-01 2023-07-31 10886534 dpl-frs:CostSales dpl-frs:Item8 2022-07-31 10886534 dpl-frs:CostSales dpl-frs:Item8 2023-07-31 10886534 dpl-frs:DistributionCosts dpl-frs:Item8 2022-08-01 2023-07-31 10886534 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-08-01 2023-07-31 10886534 dpl-frs:Item9 2022-08-01 2023-07-31 10886534 dpl-frs:Item9 2022-07-31 10886534 dpl-frs:Item9 2023-07-31 10886534 dpl-frs:CostSales dpl-frs:Item9 2022-08-01 2023-07-31 10886534 dpl-frs:CostSales dpl-frs:Item9 2022-07-31 10886534 dpl-frs:CostSales dpl-frs:Item9 2023-07-31 10886534 dpl-frs:DistributionCosts dpl-frs:Item9 2022-08-01 2023-07-31 10886534 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-08-01 2023-07-31 10886534 dpl-frs:Item10 2022-08-01 2023-07-31 10886534 dpl-frs:Item10 2022-07-31 10886534 dpl-frs:Item10 2023-07-31 10886534 dpl-frs:CostSales dpl-frs:Item10 2022-08-01 2023-07-31 10886534 dpl-frs:CostSales dpl-frs:Item10 2022-07-31 10886534 dpl-frs:CostSales dpl-frs:Item10 2023-07-31 10886534 dpl-frs:DistributionCosts dpl-frs:Item10 2022-08-01 2023-07-31 10886534 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-08-01 2023-07-31 10886534 dpl-frs:Item11 2022-08-01 2023-07-31 10886534 dpl-frs:Item11 2022-07-31 10886534 dpl-frs:Item11 2023-07-31 10886534 dpl-frs:CostSales dpl-frs:Item11 2022-08-01 2023-07-31 10886534 dpl-frs:CostSales dpl-frs:Item11 2022-07-31 10886534 dpl-frs:CostSales dpl-frs:Item11 2023-07-31 10886534 dpl-frs:DistributionCosts dpl-frs:Item11 2022-08-01 2023-07-31 10886534 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-08-01 2023-07-31 10886534 dpl-frs:Item12 2022-08-01 2023-07-31 10886534 dpl-frs:Item12 2022-07-31 10886534 dpl-frs:Item12 2023-07-31 10886534 dpl-frs:CostSales dpl-frs:Item12 2022-08-01 2023-07-31 10886534 dpl-frs:CostSales dpl-frs:Item12 2022-07-31 10886534 dpl-frs:CostSales dpl-frs:Item12 2023-07-31 10886534 dpl-frs:DistributionCosts dpl-frs:Item12 2022-08-01 2023-07-31 10886534 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-08-01 2023-07-31 10886534 1 2022-08-01 2023-07-31 10886534 frs-countries:EnglandWales 2022-08-01 2023-07-31 10886534 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-07-31 10886534 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-07-31 10886534 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-07-31 10886534 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-07-31 10886534 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-08-01 2022-07-31 10886534 frs-core:AllSubsidiaries 2021-08-01 2022-07-31 10886534 frs-core:KeyManagementPersonnel 2021-08-01 2022-07-31 10886534 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-08-01 2022-07-31 10886534 frs-core:OtherRelatedParties 2021-08-01 2022-07-31 10886534 2021-07-31 10886534 2022-07-31 10886534 2021-08-01 2022-07-31 10886534 frs-core:CurrentFinancialInstruments 2022-07-31 10886534 frs-core:CurrentFinancialInstruments 2021-08-01 2022-07-31 10886534 frs-core:Non-currentFinancialInstruments 2022-07-31 10886534 frs-core:Non-currentFinancialInstruments 2021-08-01 2022-07-31 10886534 frs-core:CurrentFinancialInstruments 2021-08-01 2022-07-31 10886534 frs-core:CurrentFinancialInstruments 2022-07-31 10886534 frs-core:AfterOneYear 2021-08-01 2022-07-31 10886534 frs-core:BetweenOneFiveYears 2021-08-01 2022-07-31 10886534 frs-core:BetweenOneFiveYears 2022-07-31 10886534 frs-core:ComputerEquipment 2022-07-31 10886534 frs-core:ComputerEquipment 2021-08-01 2022-07-31 10886534 frs-core:ComputerEquipment 2021-07-31 10886534 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-07-31 10886534 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-08-01 2022-07-31 10886534 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-07-31 10886534 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-07-31 10886534 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-08-01 2022-07-31 10886534 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-07-31 10886534 frs-core:FurnitureFittings 2022-07-31 10886534 frs-core:FurnitureFittings 2021-08-01 2022-07-31 10886534 frs-core:FurnitureFittings 2021-07-31 10886534 frs-core:NetGoodwill 2022-07-31 10886534 frs-core:NetGoodwill 2021-08-01 2022-07-31 10886534 frs-core:NetGoodwill 2021-07-31 10886534 frs-core:InvestmentPropertyIncludedWithinPPE 2022-07-31 10886534 frs-core:InvestmentPropertyIncludedWithinPPE 2021-08-01 2022-07-31 10886534 frs-core:InvestmentPropertyIncludedWithinPPE 2021-07-31 10886534 frs-core:LandBuildings 2022-07-31 10886534 frs-core:LandBuildings 2021-08-01 2022-07-31 10886534 frs-core:LandBuildings 2021-07-31 10886534 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-07-31 10886534 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-08-01 2022-07-31 10886534 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-07-31 10886534 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-07-31 10886534 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-08-01 2022-07-31 10886534 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-07-31 10886534 frs-core:MoreThanFiveYears 2021-08-01 2022-07-31 10886534 frs-core:MoreThanFiveYears 2022-07-31 10886534 frs-core:MotorVehicles 2022-07-31 10886534 frs-core:MotorVehicles 2021-08-01 2022-07-31 10886534 frs-core:MotorVehicles 2021-07-31 10886534 frs-core:OtherResidualIntangibleAssets 2022-07-31 10886534 frs-core:OtherResidualIntangibleAssets 2021-08-01 2022-07-31 10886534 frs-core:OtherResidualIntangibleAssets 2021-07-31 10886534 frs-core:PlantMachinery 2022-07-31 10886534 frs-core:PlantMachinery 2021-08-01 2022-07-31 10886534 frs-core:PlantMachinery 2021-07-31 10886534 frs-core:Secured 2022-07-31 10886534 frs-core:Unsecured 2022-07-31 10886534 frs-core:WithinOneYear 2021-08-01 2022-07-31 10886534 frs-core:WithinOneYear 2022-07-31 10886534 frs-core:CapitalRedemptionReserve 2021-08-01 2022-07-31 10886534 frs-core:CapitalRedemptionReserve 2021-07-31 10886534 frs-core:CapitalRedemptionReserve 2022-07-31 10886534 frs-core:OtherReservesSubtotal 2021-08-01 2022-07-31 10886534 frs-core:OtherReservesSubtotal 2021-07-31 10886534 frs-core:OtherReservesSubtotal 2022-07-31 10886534 frs-core:RevaluationReserve 2021-08-01 2022-07-31 10886534 frs-core:RevaluationReserve 2021-07-31 10886534 frs-core:RevaluationReserve 2022-07-31 10886534 frs-core:SharePremium 2021-08-01 2022-07-31 10886534 frs-core:SharePremium 2021-07-31 10886534 frs-core:SharePremium 2022-07-31 10886534 frs-core:ShareCapital 2021-08-01 2022-07-31 10886534 frs-core:ShareCapital 2021-07-31 10886534 frs-core:ShareCapital 2022-07-31 10886534 frs-core:RetainedEarningsAccumulatedLosses 2021-08-01 2022-07-31 10886534 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-07-31 10886534 frs-core:RetainedEarningsAccumulatedLosses 2022-07-31 10886534 frs-core:RetainedEarningsAccumulatedLosses 2021-07-31 10886534 frs-core:RetainedEarningsAccumulatedLosses 2022-07-31 10886534 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-07-31 10886534 frs-countries:UnitedKingdom 2021-08-01 2022-07-31 10886534 frs-countries:Europe 2021-08-01 2022-07-31 10886534 frs-countries:NorthAmerica 2021-08-01 2022-07-31 10886534 frs-countries:SouthAmerica 2021-08-01 2022-07-31 10886534 frs-countries:Asia 2021-08-01 2022-07-31 10886534 frs-countries:RestWorldOutsideUK 2021-08-01 2022-07-31 10886534 frs-bus:HighestPaidDirector 2021-08-01 2022-07-31 10886534 frs-bus:PrivateLimitedCompanyLtd 2021-08-01 2022-07-31 10886534 frs-bus:CompanyLimitedByGuarantee 2021-08-01 2022-07-31 10886534 frs-bus:LimitedLiabilityPartnershipLLP 2021-08-01 2022-07-31 10886534 frs-bus:LimitedLiabilityPartnershipsSORP 2021-08-01 2022-07-31 10886534 frs-bus:FullAccounts 2021-08-01 2022-07-31 10886534 frs-bus:FilletedAccounts 2021-08-01 2022-07-31 10886534 frs-bus:AbridgedAccounts 2021-08-01 2022-07-31 10886534 frs-bus:FRS102 2021-08-01 2022-07-31 10886534 frs-bus:MediumEntities 2021-08-01 2022-07-31 10886534 frs-bus:SmallEntities 2021-08-01 2022-07-31 10886534 frs-bus:EntityHasNeverTraded 2021-08-01 2022-07-31 10886534 frs-bus:EntityNoLongerTradingButTradedInPast 2021-08-01 2022-07-31 10886534 frs-bus:Audited 2021-08-01 2022-07-31 10886534 frs-bus:AuditExempt-NoAccountantsReport 2021-08-01 2022-07-31 10886534 frs-bus:AuditExemptWithAccountantsReport 2021-08-01 2022-07-31 10886534 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-08-01 2022-07-31 10886534 frs-bus:LargeCompaniesRegimeForAccounts 2021-08-01 2022-07-31 10886534 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-08-01 2022-07-31 10886534 frs-bus:SmallCompaniesRegimeForAccounts 2021-08-01 2022-07-31 10886534 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-08-01 2022-07-31 10886534 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-08-01 2022-07-31 10886534 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-08-01 2022-07-31 10886534 frs-bus:OrdinaryShareClass1 2021-08-01 2022-07-31 10886534 frs-bus:OrdinaryShareClass1 2021-07-31 10886534 frs-bus:OrdinaryShareClass1 2022-07-31 10886534 frs-bus:OrdinaryShareClass2 2021-08-01 2022-07-31 10886534 frs-bus:OrdinaryShareClass2 2021-07-31 10886534 frs-bus:OrdinaryShareClass2 2022-07-31 10886534 frs-bus:OrdinaryShareClass3 2021-08-01 2022-07-31 10886534 frs-bus:OrdinaryShareClass3 2021-07-31 10886534 frs-bus:OrdinaryShareClass3 2022-07-31 10886534 frs-bus:OrdinaryShareClass4 2021-08-01 2022-07-31 10886534 frs-bus:OrdinaryShareClass4 2021-07-31 10886534 frs-bus:OrdinaryShareClass4 2022-07-31 10886534 frs-bus:OrdinaryShareClass5 2021-08-01 2022-07-31 10886534 frs-bus:OrdinaryShareClass5 2021-07-31 10886534 frs-bus:OrdinaryShareClass5 2022-07-31 10886534 frs-bus:PreferenceShareClass1 2021-08-01 2022-07-31 10886534 frs-bus:PreferenceShareClass1 2021-07-31 10886534 frs-bus:PreferenceShareClass1 2022-07-31 10886534 frs-bus:PreferenceShareClass2 2021-08-01 2022-07-31 10886534 frs-bus:PreferenceShareClass2 2021-07-31 10886534 frs-bus:PreferenceShareClass2 2022-07-31 10886534 frs-bus:PreferenceShareClass3 2021-08-01 2022-07-31 10886534 frs-bus:PreferenceShareClass3 2021-07-31 10886534 frs-bus:PreferenceShareClass3 2022-07-31 10886534 frs-bus:PreferenceShareClass4 2021-08-01 2022-07-31 10886534 frs-bus:PreferenceShareClass4 2021-07-31 10886534 frs-bus:PreferenceShareClass4 2022-07-31 10886534 frs-bus:PreferenceShareClass5 2021-08-01 2022-07-31 10886534 frs-bus:PreferenceShareClass5 2021-07-31 10886534 frs-bus:PreferenceShareClass5 2022-07-31 10886534 1 2021-08-01 2022-07-31 10886534 1 2022-07-31 10886534 1 2021-08-01 2022-07-31 10886534 frs-core:LeasedAssets 2021-08-01 2022-07-31 10886534 frs-core:OwnedAssets 2021-08-01 2022-07-31 10886534 frs-core:CurrencyRisk 2021-08-01 2022-07-31 10886534 frs-core:MarketRisk 2021-08-01 2022-07-31 10886534 frs-core:InterestRateRisk 2021-08-01 2022-07-31 10886534 frs-core:DeferredTaxation 2021-08-01 2022-07-31 10886534 frs-core:DeferredTaxation 2021-07-31 10886534 frs-core:DeferredTaxation 2022-07-31 10886534 frs-core:OtherProvisionsContingentLiabilities 2021-08-01 2022-07-31 10886534 frs-core:OtherProvisionsContingentLiabilities 2021-07-31 10886534 frs-core:OtherProvisionsContingentLiabilities 2022-07-31 10886534 frs-core:ProvisionsDeferredTax 2022-07-31 10886534 frs-core:OtherDeferredTax 2022-07-31 10886534 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-07-31 10886534 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-07-31 10886534 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-07-31 10886534 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-08-01 2022-07-31 10886534 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-07-31 10886534 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-07-31 10886534 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-08-01 2022-07-31 10886534 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-07-31 10886534 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-07-31 10886534 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-08-01 2022-07-31 10886534 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-07-31 10886534 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-07-31 10886534 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-07-31 10886534 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-07-31 10886534 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-07-31 10886534 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-07-31 10886534 frs-core:Share-basedPaymentsDeferredTax 2022-07-31 10886534 frs-core:TaxCreditsDeferredTax 2022-07-31 10886534 frs-core:CostValuation 2021-07-31 10886534 frs-core:AdditionsToInvestments 2022-07-31 10886534 frs-core:DisposalsRepaymentsInvestments 2022-07-31 10886534 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-07-31 10886534 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-07-31 10886534 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-07-31 10886534 frs-core:OtherIncreaseDecreaseInInvestments 2022-07-31 10886534 frs-core:CostValuation 2022-07-31 10886534 frs-core:ProvisionsForImpairmentInvestments 2021-07-31 10886534 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-07-31 10886534 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-07-31 10886534 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-07-31 10886534 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-07-31 10886534 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-07-31 10886534 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-07-31 10886534 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-07-31 10886534 frs-core:ProvisionsForImpairmentInvestments 2022-07-31 10886534 frs-core:ListedExchangeTraded 2022-07-31 10886534 frs-core:ListedExchangeTraded 2021-07-31 10886534 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-07-31 10886534 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-07-31 10886534 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-07-31 10886534 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-07-31 10886534 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-07-31 10886534 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-07-31 10886534 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-07-31 10886534 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-07-31 10886534 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-07-31 10886534 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-07-31 10886534 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-07-31 10886534 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-07-31 10886534 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-07-31 10886534 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-07-31 10886534 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-07-31 10886534 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-07-31 10886534 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-07-31 10886534 frs-core:UnlistedNon-exchangeTraded 2022-07-31 10886534 frs-core:UnlistedNon-exchangeTraded 2021-07-31 10886534 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-07-31 10886534 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 10886534 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 10886534 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 10886534 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 10886534 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 10886534 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 10886534 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-07-31 10886534 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-07-31 10886534 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 10886534 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 10886534 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 10886534 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 10886534 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-07-31 10886534 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 10886534 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 10886534 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 10886534 dpl-frs:CostSales 2021-08-01 2022-07-31 10886534 dpl-frs:CostSales 2021-07-31 10886534 dpl-frs:CostSales 2022-07-31 10886534 dpl-frs:DistributionCosts 2021-08-01 2022-07-31 10886534 dpl-frs:AdministrativeExpenses 2021-08-01 2022-07-31 10886534 frs-bus:Director1 2021-08-01 2022-07-31 10886534 frs-bus:Director1 2021-07-31 10886534 frs-bus:Director1 2022-07-31 10886534 frs-bus:Director2 2021-08-01 2022-07-31 10886534 frs-bus:Director2 2021-07-31 10886534 frs-bus:Director2 2022-07-31 10886534 1 2021-08-01 2022-07-31 10886534 frs-core:CurrentFinancialInstruments 1 2022-07-31 10886534 frs-core:Non-currentFinancialInstruments 1 2022-07-31 10886534 2 2021-08-01 2022-07-31 10886534 frs-core:CurrentFinancialInstruments 2 2022-07-31 10886534 frs-core:Non-currentFinancialInstruments 2 2022-07-31 10886534 3 2021-08-01 2022-07-31 10886534 frs-core:CurrentFinancialInstruments 3 2022-07-31 10886534 frs-core:Non-currentFinancialInstruments 3 2022-07-31 10886534 4 2021-08-01 2022-07-31 10886534 frs-core:CurrentFinancialInstruments 4 2022-07-31 10886534 frs-core:Non-currentFinancialInstruments 4 2022-07-31 10886534 5 2021-08-01 2022-07-31 10886534 frs-core:CurrentFinancialInstruments 5 2022-07-31 10886534 frs-core:Non-currentFinancialInstruments 5 2022-07-31 10886534 6 2021-08-01 2022-07-31 10886534 frs-core:CurrentFinancialInstruments 6 2022-07-31 10886534 frs-core:Non-currentFinancialInstruments 6 2022-07-31 10886534 7 2021-08-01 2022-07-31 10886534 frs-core:CurrentFinancialInstruments 7 2022-07-31 10886534 frs-core:Non-currentFinancialInstruments 7 2022-07-31 10886534 8 2021-08-01 2022-07-31 10886534 frs-core:CurrentFinancialInstruments 8 2022-07-31 10886534 frs-core:Non-currentFinancialInstruments 8 2022-07-31 10886534 9 2021-08-01 2022-07-31 10886534 frs-core:CurrentFinancialInstruments 9 2022-07-31 10886534 frs-core:Non-currentFinancialInstruments 9 2022-07-31 10886534 10 2021-08-01 2022-07-31 10886534 frs-core:CurrentFinancialInstruments 10 2022-07-31 10886534 frs-core:Non-currentFinancialInstruments 10 2022-07-31 10886534 11 2021-08-01 2022-07-31 10886534 frs-core:CurrentFinancialInstruments 11 2022-07-31 10886534 frs-core:Non-currentFinancialInstruments 11 2022-07-31 10886534 12 2021-08-01 2022-07-31 10886534 frs-core:CurrentFinancialInstruments 12 2022-07-31 10886534 frs-core:Non-currentFinancialInstruments 12 2022-07-31 10886534 13 2021-08-01 2022-07-31 10886534 frs-core:CurrentFinancialInstruments 13 2022-07-31 10886534 frs-core:Non-currentFinancialInstruments 13 2022-07-31 10886534 14 2021-08-01 2022-07-31 10886534 frs-core:CurrentFinancialInstruments 14 2022-07-31 10886534 frs-core:Non-currentFinancialInstruments 14 2022-07-31 10886534 15 2021-08-01 2022-07-31 10886534 frs-core:CurrentFinancialInstruments 15 2022-07-31 10886534 frs-core:Non-currentFinancialInstruments 15 2022-07-31 10886534 16 2021-08-01 2022-07-31 10886534 frs-core:CurrentFinancialInstruments 16 2022-07-31 10886534 frs-core:Non-currentFinancialInstruments 16 2022-07-31 10886534 17 2021-08-01 2022-07-31 10886534 frs-core:CurrentFinancialInstruments 17 2022-07-31 10886534 frs-core:Non-currentFinancialInstruments 17 2022-07-31 10886534 18 2021-08-01 2022-07-31 10886534 frs-core:CurrentFinancialInstruments 18 2022-07-31 10886534 frs-core:Non-currentFinancialInstruments 18 2022-07-31 10886534 19 2021-08-01 2022-07-31 10886534 frs-core:CurrentFinancialInstruments 19 2022-07-31 10886534 frs-core:Non-currentFinancialInstruments 19 2022-07-31 10886534 20 2021-08-01 2022-07-31 10886534 frs-core:CurrentFinancialInstruments 20 2022-07-31 10886534 frs-core:Non-currentFinancialInstruments 20 2022-07-31 10886534 dpl-frs:Item1 2021-08-01 2022-07-31 10886534 dpl-frs:Item1 2021-07-31 10886534 dpl-frs:Item1 2022-07-31 10886534 dpl-frs:CostSales dpl-frs:Item1 2021-08-01 2022-07-31 10886534 dpl-frs:CostSales dpl-frs:Item1 2021-07-31 10886534 dpl-frs:CostSales dpl-frs:Item1 2022-07-31 10886534 dpl-frs:DistributionCosts dpl-frs:Item1 2021-08-01 2022-07-31 10886534 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-08-01 2022-07-31 10886534 dpl-frs:Item2 2021-08-01 2022-07-31 10886534 dpl-frs:Item2 2021-07-31 10886534 dpl-frs:Item2 2022-07-31 10886534 dpl-frs:CostSales dpl-frs:Item2 2021-08-01 2022-07-31 10886534 dpl-frs:CostSales dpl-frs:Item2 2021-07-31 10886534 dpl-frs:CostSales dpl-frs:Item2 2022-07-31 10886534 dpl-frs:DistributionCosts dpl-frs:Item2 2021-08-01 2022-07-31 10886534 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-08-01 2022-07-31 10886534 dpl-frs:Item3 2021-08-01 2022-07-31 10886534 dpl-frs:Item3 2021-07-31 10886534 dpl-frs:Item3 2022-07-31 10886534 dpl-frs:CostSales dpl-frs:Item3 2021-08-01 2022-07-31 10886534 dpl-frs:CostSales dpl-frs:Item3 2021-07-31 10886534 dpl-frs:CostSales dpl-frs:Item3 2022-07-31 10886534 dpl-frs:DistributionCosts dpl-frs:Item3 2021-08-01 2022-07-31 10886534 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-08-01 2022-07-31 10886534 dpl-frs:Item4 2021-08-01 2022-07-31 10886534 dpl-frs:Item4 2021-07-31 10886534 dpl-frs:Item4 2022-07-31 10886534 dpl-frs:CostSales dpl-frs:Item4 2021-08-01 2022-07-31 10886534 dpl-frs:CostSales dpl-frs:Item4 2021-07-31 10886534 dpl-frs:CostSales dpl-frs:Item4 2022-07-31 10886534 dpl-frs:DistributionCosts dpl-frs:Item4 2021-08-01 2022-07-31 10886534 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-08-01 2022-07-31 10886534 dpl-frs:Item5 2021-08-01 2022-07-31 10886534 dpl-frs:Item5 2021-07-31 10886534 dpl-frs:Item5 2022-07-31 10886534 dpl-frs:CostSales dpl-frs:Item5 2021-08-01 2022-07-31 10886534 dpl-frs:CostSales dpl-frs:Item5 2021-07-31 10886534 dpl-frs:CostSales dpl-frs:Item5 2022-07-31 10886534 dpl-frs:DistributionCosts dpl-frs:Item5 2021-08-01 2022-07-31 10886534 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-08-01 2022-07-31 10886534 dpl-frs:Item6 2021-08-01 2022-07-31 10886534 dpl-frs:Item6 2021-07-31 10886534 dpl-frs:Item6 2022-07-31 10886534 dpl-frs:CostSales dpl-frs:Item6 2021-08-01 2022-07-31 10886534 dpl-frs:CostSales dpl-frs:Item6 2021-07-31 10886534 dpl-frs:CostSales dpl-frs:Item6 2022-07-31 10886534 dpl-frs:DistributionCosts dpl-frs:Item6 2021-08-01 2022-07-31 10886534 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-08-01 2022-07-31 10886534 dpl-frs:Item7 2021-08-01 2022-07-31 10886534 dpl-frs:Item7 2021-07-31 10886534 dpl-frs:Item7 2022-07-31 10886534 dpl-frs:CostSales dpl-frs:Item7 2021-08-01 2022-07-31 10886534 dpl-frs:CostSales dpl-frs:Item7 2021-07-31 10886534 dpl-frs:CostSales dpl-frs:Item7 2022-07-31 10886534 dpl-frs:DistributionCosts dpl-frs:Item7 2021-08-01 2022-07-31 10886534 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-08-01 2022-07-31 10886534 dpl-frs:Item8 2021-08-01 2022-07-31 10886534 dpl-frs:Item8 2021-07-31 10886534 dpl-frs:Item8 2022-07-31 10886534 dpl-frs:CostSales dpl-frs:Item8 2021-08-01 2022-07-31 10886534 dpl-frs:CostSales dpl-frs:Item8 2021-07-31 10886534 dpl-frs:CostSales dpl-frs:Item8 2022-07-31 10886534 dpl-frs:DistributionCosts dpl-frs:Item8 2021-08-01 2022-07-31 10886534 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-08-01 2022-07-31 10886534 dpl-frs:Item9 2021-08-01 2022-07-31 10886534 dpl-frs:Item9 2021-07-31 10886534 dpl-frs:Item9 2022-07-31 10886534 dpl-frs:CostSales dpl-frs:Item9 2021-08-01 2022-07-31 10886534 dpl-frs:CostSales dpl-frs:Item9 2021-07-31 10886534 dpl-frs:CostSales dpl-frs:Item9 2022-07-31 10886534 dpl-frs:DistributionCosts dpl-frs:Item9 2021-08-01 2022-07-31 10886534 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-08-01 2022-07-31 10886534 dpl-frs:Item10 2021-08-01 2022-07-31 10886534 dpl-frs:Item10 2021-07-31 10886534 dpl-frs:Item10 2022-07-31 10886534 dpl-frs:CostSales dpl-frs:Item10 2021-08-01 2022-07-31 10886534 dpl-frs:CostSales dpl-frs:Item10 2021-07-31 10886534 dpl-frs:CostSales dpl-frs:Item10 2022-07-31 10886534 dpl-frs:DistributionCosts dpl-frs:Item10 2021-08-01 2022-07-31 10886534 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-08-01 2022-07-31 10886534 dpl-frs:Item11 2021-08-01 2022-07-31 10886534 dpl-frs:Item11 2021-07-31 10886534 dpl-frs:Item11 2022-07-31 10886534 dpl-frs:CostSales dpl-frs:Item11 2021-08-01 2022-07-31 10886534 dpl-frs:CostSales dpl-frs:Item11 2021-07-31 10886534 dpl-frs:CostSales dpl-frs:Item11 2022-07-31 10886534 dpl-frs:DistributionCosts dpl-frs:Item11 2021-08-01 2022-07-31 10886534 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-08-01 2022-07-31 10886534 dpl-frs:Item12 2021-08-01 2022-07-31 10886534 dpl-frs:Item12 2021-07-31 10886534 dpl-frs:Item12 2022-07-31 10886534 dpl-frs:CostSales dpl-frs:Item12 2021-08-01 2022-07-31 10886534 dpl-frs:CostSales dpl-frs:Item12 2021-07-31 10886534 dpl-frs:CostSales dpl-frs:Item12 2022-07-31 10886534 dpl-frs:DistributionCosts dpl-frs:Item12 2021-08-01 2022-07-31 10886534 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-08-01 2022-07-31 10886534 1 2021-08-01 2022-07-31 10886534 frs-countries:EnglandWales 2021-08-01 2022-07-31
Registered number: 10886534
Mudpie Fridays Limited
Unaudited Financial Statements
For The Year Ended 31 July 2023
TAB Accountancy Limited
1 Hardy Close
Felpham
Bognor Regis
West Sussex
PO22 6QX
Unaudited Financial Statements
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—4
Page 1
Statement of Financial Position
Registered number: 10886534
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 391 522
391 522
CURRENT ASSETS
Debtors 5 - 753
Cash at bank and in hand 7,349 3,471
7,349 4,224
Creditors: Amounts Falling Due Within One Year 6 (7,634 ) (4,641 )
NET CURRENT ASSETS (LIABILITIES) (285 ) (417 )
TOTAL ASSETS LESS CURRENT LIABILITIES 106 105
NET ASSETS 106 105
CAPITAL AND RESERVES
Called up share capital 7 100 100
Income Statement 6 5
SHAREHOLDERS' FUNDS 106 105
Page 1
Page 2
For the year ending 31 July 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.
On behalf of the board
Mrs Clare Minall
Director
23/11/2023
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
Mudpie Fridays Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10886534 . The registered office is 10 Reeds Lane, Southwater, Horsham, West Sussex, RH13 9DQ.
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. Going Concern Disclosure
A strain of coronavirus (Covid-19), which was classified as a pandemic by the World Health Organization on 11 March 2020 has been impacting the UK and countries globally. The potential future impacts of Covid-19 remain uncertain including the future economic and trading conditions.

The demand for services has dropped considerably as a result of the pandemic. However, the director is persevering with both retaining and obtaining income for the company.

The director believes that the company will be able to continue as a going concern and anticipate a higher demand for services coming back when the pandemic is stabilised.

2.3. 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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% Reducing balance
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Page 3
Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2023 2022
Directors 2 2
2 2
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 August 2022 2,015
As at 31 July 2023 2,015
Depreciation
As at 1 August 2022 1,493
Provided during the period 131
As at 31 July 2023 1,624
Net Book Value
As at 31 July 2023 391
As at 1 August 2022 522
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors - 80
Other debtors - 673
- 753
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Accruals and deferred income 1,182 942
Directors' loan accounts 6,452 3,699
7,634 4,641
7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
Page 4