Acorah Software Products - Accounts Production 14.2.200 false true true 31 August 2022 1 September 2021 false 1 September 2022 31 August 2023 31 August 2023 11053668 Adam Turley Emma Turley true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11053668 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-08-31 11053668 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-08-31 11053668 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-08-31 11053668 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-08-31 11053668 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-09-01 2023-08-31 11053668 frs-core:AllSubsidiaries 2022-09-01 2023-08-31 11053668 frs-core:KeyManagementPersonnel 2022-09-01 2023-08-31 11053668 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-09-01 2023-08-31 11053668 frs-core:OtherRelatedParties 2022-09-01 2023-08-31 11053668 2022-08-31 11053668 2023-08-31 11053668 2022-09-01 2023-08-31 11053668 frs-core:CurrentFinancialInstruments 2023-08-31 11053668 frs-core:CurrentFinancialInstruments 2022-09-01 2023-08-31 11053668 frs-core:Non-currentFinancialInstruments 2023-08-31 11053668 frs-core:Non-currentFinancialInstruments 2022-09-01 2023-08-31 11053668 frs-core:CurrentFinancialInstruments 2022-09-01 2023-08-31 11053668 frs-core:CurrentFinancialInstruments 2023-08-31 11053668 frs-core:AfterOneYear 2022-09-01 2023-08-31 11053668 frs-core:BetweenOneFiveYears 2022-09-01 2023-08-31 11053668 frs-core:BetweenOneFiveYears 2023-08-31 11053668 frs-core:ComputerEquipment 2023-08-31 11053668 frs-core:ComputerEquipment 2022-09-01 2023-08-31 11053668 frs-core:ComputerEquipment 2022-08-31 11053668 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-08-31 11053668 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-09-01 2023-08-31 11053668 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-08-31 11053668 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-08-31 11053668 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-09-01 2023-08-31 11053668 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-08-31 11053668 frs-core:FurnitureFittings 2023-08-31 11053668 frs-core:FurnitureFittings 2022-09-01 2023-08-31 11053668 frs-core:FurnitureFittings 2022-08-31 11053668 frs-core:NetGoodwill 2023-08-31 11053668 frs-core:NetGoodwill 2022-09-01 2023-08-31 11053668 frs-core:NetGoodwill 2022-08-31 11053668 frs-core:InvestmentPropertyIncludedWithinPPE 2023-08-31 11053668 frs-core:InvestmentPropertyIncludedWithinPPE 2022-09-01 2023-08-31 11053668 frs-core:InvestmentPropertyIncludedWithinPPE 2022-08-31 11053668 frs-core:LandBuildings 2023-08-31 11053668 frs-core:LandBuildings 2022-09-01 2023-08-31 11053668 frs-core:LandBuildings 2022-08-31 11053668 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-08-31 11053668 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-09-01 2023-08-31 11053668 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-08-31 11053668 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-08-31 11053668 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-09-01 2023-08-31 11053668 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-08-31 11053668 frs-core:MoreThanFiveYears 2022-09-01 2023-08-31 11053668 frs-core:MoreThanFiveYears 2023-08-31 11053668 frs-core:MotorVehicles 2023-08-31 11053668 frs-core:MotorVehicles 2022-09-01 2023-08-31 11053668 frs-core:MotorVehicles 2022-08-31 11053668 frs-core:OtherResidualIntangibleAssets 2023-08-31 11053668 frs-core:OtherResidualIntangibleAssets 2022-09-01 2023-08-31 11053668 frs-core:OtherResidualIntangibleAssets 2022-08-31 11053668 frs-core:PlantMachinery 2023-08-31 11053668 frs-core:PlantMachinery 2022-09-01 2023-08-31 11053668 frs-core:PlantMachinery 2022-08-31 11053668 frs-core:Secured 2023-08-31 11053668 frs-core:Unsecured 2023-08-31 11053668 frs-core:WithinOneYear 2022-09-01 2023-08-31 11053668 frs-core:WithinOneYear 2023-08-31 11053668 frs-core:CapitalRedemptionReserve 2022-09-01 2023-08-31 11053668 frs-core:CapitalRedemptionReserve 2022-08-31 11053668 frs-core:CapitalRedemptionReserve 2023-08-31 11053668 frs-core:OtherReservesSubtotal 2022-09-01 2023-08-31 11053668 frs-core:OtherReservesSubtotal 2022-08-31 11053668 frs-core:OtherReservesSubtotal 2023-08-31 11053668 frs-core:RevaluationReserve 2022-09-01 2023-08-31 11053668 frs-core:RevaluationReserve 2022-08-31 11053668 frs-core:RevaluationReserve 2023-08-31 11053668 frs-core:SharePremium 2022-09-01 2023-08-31 11053668 frs-core:SharePremium 2022-08-31 11053668 frs-core:SharePremium 2023-08-31 11053668 frs-core:ShareCapital 2022-09-01 2023-08-31 11053668 frs-core:ShareCapital 2022-08-31 11053668 frs-core:ShareCapital 2023-08-31 11053668 frs-core:RetainedEarningsAccumulatedLosses 2022-09-01 2023-08-31 11053668 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-08-31 11053668 frs-core:RetainedEarningsAccumulatedLosses 2023-08-31 11053668 frs-core:RetainedEarningsAccumulatedLosses 2022-08-31 11053668 frs-core:RetainedEarningsAccumulatedLosses 2023-08-31 11053668 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-08-31 11053668 frs-countries:UnitedKingdom 2022-09-01 2023-08-31 11053668 frs-countries:Europe 2022-09-01 2023-08-31 11053668 frs-countries:NorthAmerica 2022-09-01 2023-08-31 11053668 frs-countries:SouthAmerica 2022-09-01 2023-08-31 11053668 frs-countries:Asia 2022-09-01 2023-08-31 11053668 frs-countries:RestWorldOutsideUK 2022-09-01 2023-08-31 11053668 frs-bus:HighestPaidDirector 2022-09-01 2023-08-31 11053668 frs-bus:PrivateLimitedCompanyLtd 2022-09-01 2023-08-31 11053668 frs-bus:CompanyLimitedByGuarantee 2022-09-01 2023-08-31 11053668 frs-bus:LimitedLiabilityPartnershipLLP 2022-09-01 2023-08-31 11053668 frs-bus:LimitedLiabilityPartnershipsSORP 2022-09-01 2023-08-31 11053668 frs-bus:FullAccounts 2022-09-01 2023-08-31 11053668 frs-bus:FilletedAccounts 2022-09-01 2023-08-31 11053668 frs-bus:AbridgedAccounts 2022-09-01 2023-08-31 11053668 frs-bus:FRS102 2022-09-01 2023-08-31 11053668 frs-bus:MediumEntities 2022-09-01 2023-08-31 11053668 frs-bus:SmallEntities 2022-09-01 2023-08-31 11053668 frs-bus:EntityHasNeverTraded 2022-09-01 2023-08-31 11053668 frs-bus:EntityNoLongerTradingButTradedInPast 2022-09-01 2023-08-31 11053668 frs-bus:Audited 2022-09-01 2023-08-31 11053668 frs-bus:AuditExempt-NoAccountantsReport 2022-09-01 2023-08-31 11053668 frs-bus:AuditExemptWithAccountantsReport 2022-09-01 2023-08-31 11053668 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-09-01 2023-08-31 11053668 frs-bus:LargeCompaniesRegimeForAccounts 2022-09-01 2023-08-31 11053668 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-09-01 2023-08-31 11053668 frs-bus:SmallCompaniesRegimeForAccounts 2022-09-01 2023-08-31 11053668 frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-09-01 2023-08-31 11053668 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-09-01 2023-08-31 11053668 frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-09-01 2023-08-31 11053668 frs-bus:OrdinaryShareClass1 2022-09-01 2023-08-31 11053668 frs-bus:OrdinaryShareClass1 2022-08-31 11053668 frs-bus:OrdinaryShareClass1 2023-08-31 11053668 frs-bus:OrdinaryShareClass2 2022-09-01 2023-08-31 11053668 frs-bus:OrdinaryShareClass2 2022-08-31 11053668 frs-bus:OrdinaryShareClass2 2023-08-31 11053668 frs-bus:OrdinaryShareClass3 2022-09-01 2023-08-31 11053668 frs-bus:OrdinaryShareClass3 2022-08-31 11053668 frs-bus:OrdinaryShareClass3 2023-08-31 11053668 frs-bus:OrdinaryShareClass4 2022-09-01 2023-08-31 11053668 frs-bus:OrdinaryShareClass4 2022-08-31 11053668 frs-bus:OrdinaryShareClass4 2023-08-31 11053668 frs-bus:OrdinaryShareClass5 2022-09-01 2023-08-31 11053668 frs-bus:OrdinaryShareClass5 2022-08-31 11053668 frs-bus:OrdinaryShareClass5 2023-08-31 11053668 frs-bus:PreferenceShareClass1 2022-09-01 2023-08-31 11053668 frs-bus:PreferenceShareClass1 2022-08-31 11053668 frs-bus:PreferenceShareClass1 2023-08-31 11053668 frs-bus:PreferenceShareClass2 2022-09-01 2023-08-31 11053668 frs-bus:PreferenceShareClass2 2022-08-31 11053668 frs-bus:PreferenceShareClass2 2023-08-31 11053668 frs-bus:PreferenceShareClass3 2022-09-01 2023-08-31 11053668 frs-bus:PreferenceShareClass3 2022-08-31 11053668 frs-bus:PreferenceShareClass3 2023-08-31 11053668 frs-bus:PreferenceShareClass4 2022-09-01 2023-08-31 11053668 frs-bus:PreferenceShareClass4 2022-08-31 11053668 frs-bus:PreferenceShareClass4 2023-08-31 11053668 frs-bus:PreferenceShareClass5 2022-09-01 2023-08-31 11053668 frs-bus:PreferenceShareClass5 2022-08-31 11053668 frs-bus:PreferenceShareClass5 2023-08-31 11053668 1 2022-09-01 2023-08-31 11053668 1 2023-08-31 11053668 1 2022-09-01 2023-08-31 11053668 frs-core:LeasedAssets 2022-09-01 2023-08-31 11053668 frs-core:OwnedAssets 2022-09-01 2023-08-31 11053668 frs-core:CurrencyRisk 2022-09-01 2023-08-31 11053668 frs-core:MarketRisk 2022-09-01 2023-08-31 11053668 frs-core:InterestRateRisk 2022-09-01 2023-08-31 11053668 frs-core:DeferredTaxation 2022-09-01 2023-08-31 11053668 frs-core:DeferredTaxation 2022-08-31 11053668 frs-core:DeferredTaxation 2023-08-31 11053668 frs-core:OtherProvisionsContingentLiabilities 2022-09-01 2023-08-31 11053668 frs-core:OtherProvisionsContingentLiabilities 2022-08-31 11053668 frs-core:OtherProvisionsContingentLiabilities 2023-08-31 11053668 frs-core:ProvisionsDeferredTax 2023-08-31 11053668 frs-core:OtherDeferredTax 2023-08-31 11053668 frs-core:AcceleratedTaxDepreciationDeferredTax 2023-08-31 11053668 frs-core:TaxLossesCarry-forwardsDeferredTax 2023-08-31 11053668 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-08-31 11053668 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-09-01 2023-08-31 11053668 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-08-31 11053668 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-08-31 11053668 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-09-01 2023-08-31 11053668 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-08-31 11053668 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-08-31 11053668 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-09-01 2023-08-31 11053668 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-08-31 11053668 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-08-31 11053668 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-08-31 11053668 frs-core:RevaluationInvestmentPropertyDeferredTax 2023-08-31 11053668 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-08-31 11053668 frs-core:OtherPost-employmentBenefitsDeferredTax 2023-08-31 11053668 frs-core:Share-basedPaymentsDeferredTax 2023-08-31 11053668 frs-core:TaxCreditsDeferredTax 2023-08-31 11053668 frs-core:CostValuation 2022-08-31 11053668 frs-core:AdditionsToInvestments 2023-08-31 11053668 frs-core:DisposalsRepaymentsInvestments 2023-08-31 11053668 frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-08-31 11053668 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-08-31 11053668 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-08-31 11053668 frs-core:OtherIncreaseDecreaseInInvestments 2023-08-31 11053668 frs-core:CostValuation 2023-08-31 11053668 frs-core:ProvisionsForImpairmentInvestments 2022-08-31 11053668 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-08-31 11053668 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-08-31 11053668 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-08-31 11053668 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-08-31 11053668 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-08-31 11053668 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-08-31 11053668 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-08-31 11053668 frs-core:ProvisionsForImpairmentInvestments 2023-08-31 11053668 frs-core:ListedExchangeTraded 2023-08-31 11053668 frs-core:ListedExchangeTraded 2022-08-31 11053668 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-08-31 11053668 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-08-31 11053668 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-08-31 11053668 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-08-31 11053668 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-08-31 11053668 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-08-31 11053668 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-08-31 11053668 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-08-31 11053668 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 11053668 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-08-31 11053668 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-08-31 11053668 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-08-31 11053668 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-08-31 11053668 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-08-31 11053668 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-08-31 11053668 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-08-31 11053668 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-08-31 11053668 frs-core:UnlistedNon-exchangeTraded 2023-08-31 11053668 frs-core:UnlistedNon-exchangeTraded 2022-08-31 11053668 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-08-31 11053668 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 11053668 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 11053668 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 11053668 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 11053668 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 11053668 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 11053668 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-08-31 11053668 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 11053668 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 11053668 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 11053668 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 11053668 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 11053668 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-08-31 11053668 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 11053668 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 11053668 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 11053668 dpl-frs:CostSales 2022-09-01 2023-08-31 11053668 dpl-frs:CostSales 2022-08-31 11053668 dpl-frs:CostSales 2023-08-31 11053668 dpl-frs:DistributionCosts 2022-09-01 2023-08-31 11053668 dpl-frs:AdministrativeExpenses 2022-09-01 2023-08-31 11053668 frs-bus:Director1 2022-09-01 2023-08-31 11053668 frs-bus:Director1 2022-08-31 11053668 frs-bus:Director1 2023-08-31 11053668 frs-bus:Director2 2022-09-01 2023-08-31 11053668 frs-bus:Director2 2022-08-31 11053668 frs-bus:Director2 2023-08-31 11053668 1 2022-09-01 2023-08-31 11053668 frs-core:CurrentFinancialInstruments 1 2023-08-31 11053668 frs-core:Non-currentFinancialInstruments 1 2023-08-31 11053668 2 2022-09-01 2023-08-31 11053668 frs-core:CurrentFinancialInstruments 2 2023-08-31 11053668 frs-core:Non-currentFinancialInstruments 2 2023-08-31 11053668 3 2022-09-01 2023-08-31 11053668 frs-core:CurrentFinancialInstruments 3 2023-08-31 11053668 frs-core:Non-currentFinancialInstruments 3 2023-08-31 11053668 4 2022-09-01 2023-08-31 11053668 frs-core:CurrentFinancialInstruments 4 2023-08-31 11053668 frs-core:Non-currentFinancialInstruments 4 2023-08-31 11053668 5 2022-09-01 2023-08-31 11053668 frs-core:CurrentFinancialInstruments 5 2023-08-31 11053668 frs-core:Non-currentFinancialInstruments 5 2023-08-31 11053668 6 2022-09-01 2023-08-31 11053668 frs-core:CurrentFinancialInstruments 6 2023-08-31 11053668 frs-core:Non-currentFinancialInstruments 6 2023-08-31 11053668 7 2022-09-01 2023-08-31 11053668 frs-core:CurrentFinancialInstruments 7 2023-08-31 11053668 frs-core:Non-currentFinancialInstruments 7 2023-08-31 11053668 8 2022-09-01 2023-08-31 11053668 frs-core:CurrentFinancialInstruments 8 2023-08-31 11053668 frs-core:Non-currentFinancialInstruments 8 2023-08-31 11053668 9 2022-09-01 2023-08-31 11053668 frs-core:CurrentFinancialInstruments 9 2023-08-31 11053668 frs-core:Non-currentFinancialInstruments 9 2023-08-31 11053668 10 2022-09-01 2023-08-31 11053668 frs-core:CurrentFinancialInstruments 10 2023-08-31 11053668 frs-core:Non-currentFinancialInstruments 10 2023-08-31 11053668 11 2022-09-01 2023-08-31 11053668 frs-core:CurrentFinancialInstruments 11 2023-08-31 11053668 frs-core:Non-currentFinancialInstruments 11 2023-08-31 11053668 12 2022-09-01 2023-08-31 11053668 frs-core:CurrentFinancialInstruments 12 2023-08-31 11053668 frs-core:Non-currentFinancialInstruments 12 2023-08-31 11053668 13 2022-09-01 2023-08-31 11053668 frs-core:CurrentFinancialInstruments 13 2023-08-31 11053668 frs-core:Non-currentFinancialInstruments 13 2023-08-31 11053668 14 2022-09-01 2023-08-31 11053668 frs-core:CurrentFinancialInstruments 14 2023-08-31 11053668 frs-core:Non-currentFinancialInstruments 14 2023-08-31 11053668 15 2022-09-01 2023-08-31 11053668 frs-core:CurrentFinancialInstruments 15 2023-08-31 11053668 frs-core:Non-currentFinancialInstruments 15 2023-08-31 11053668 16 2022-09-01 2023-08-31 11053668 frs-core:CurrentFinancialInstruments 16 2023-08-31 11053668 frs-core:Non-currentFinancialInstruments 16 2023-08-31 11053668 17 2022-09-01 2023-08-31 11053668 frs-core:CurrentFinancialInstruments 17 2023-08-31 11053668 frs-core:Non-currentFinancialInstruments 17 2023-08-31 11053668 18 2022-09-01 2023-08-31 11053668 frs-core:CurrentFinancialInstruments 18 2023-08-31 11053668 frs-core:Non-currentFinancialInstruments 18 2023-08-31 11053668 19 2022-09-01 2023-08-31 11053668 frs-core:CurrentFinancialInstruments 19 2023-08-31 11053668 frs-core:Non-currentFinancialInstruments 19 2023-08-31 11053668 20 2022-09-01 2023-08-31 11053668 frs-core:CurrentFinancialInstruments 20 2023-08-31 11053668 frs-core:Non-currentFinancialInstruments 20 2023-08-31 11053668 dpl-frs:Item1 2022-09-01 2023-08-31 11053668 dpl-frs:Item1 2022-08-31 11053668 dpl-frs:Item1 2023-08-31 11053668 dpl-frs:CostSales dpl-frs:Item1 2022-09-01 2023-08-31 11053668 dpl-frs:CostSales dpl-frs:Item1 2022-08-31 11053668 dpl-frs:CostSales dpl-frs:Item1 2023-08-31 11053668 dpl-frs:DistributionCosts dpl-frs:Item1 2022-09-01 2023-08-31 11053668 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-09-01 2023-08-31 11053668 dpl-frs:Item2 2022-09-01 2023-08-31 11053668 dpl-frs:Item2 2022-08-31 11053668 dpl-frs:Item2 2023-08-31 11053668 dpl-frs:CostSales dpl-frs:Item2 2022-09-01 2023-08-31 11053668 dpl-frs:CostSales dpl-frs:Item2 2022-08-31 11053668 dpl-frs:CostSales dpl-frs:Item2 2023-08-31 11053668 dpl-frs:DistributionCosts dpl-frs:Item2 2022-09-01 2023-08-31 11053668 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-09-01 2023-08-31 11053668 dpl-frs:Item3 2022-09-01 2023-08-31 11053668 dpl-frs:Item3 2022-08-31 11053668 dpl-frs:Item3 2023-08-31 11053668 dpl-frs:CostSales dpl-frs:Item3 2022-09-01 2023-08-31 11053668 dpl-frs:CostSales dpl-frs:Item3 2022-08-31 11053668 dpl-frs:CostSales dpl-frs:Item3 2023-08-31 11053668 dpl-frs:DistributionCosts dpl-frs:Item3 2022-09-01 2023-08-31 11053668 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-09-01 2023-08-31 11053668 dpl-frs:Item4 2022-09-01 2023-08-31 11053668 dpl-frs:Item4 2022-08-31 11053668 dpl-frs:Item4 2023-08-31 11053668 dpl-frs:CostSales dpl-frs:Item4 2022-09-01 2023-08-31 11053668 dpl-frs:CostSales dpl-frs:Item4 2022-08-31 11053668 dpl-frs:CostSales dpl-frs:Item4 2023-08-31 11053668 dpl-frs:DistributionCosts dpl-frs:Item4 2022-09-01 2023-08-31 11053668 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-09-01 2023-08-31 11053668 dpl-frs:Item5 2022-09-01 2023-08-31 11053668 dpl-frs:Item5 2022-08-31 11053668 dpl-frs:Item5 2023-08-31 11053668 dpl-frs:CostSales dpl-frs:Item5 2022-09-01 2023-08-31 11053668 dpl-frs:CostSales dpl-frs:Item5 2022-08-31 11053668 dpl-frs:CostSales dpl-frs:Item5 2023-08-31 11053668 dpl-frs:DistributionCosts dpl-frs:Item5 2022-09-01 2023-08-31 11053668 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-09-01 2023-08-31 11053668 dpl-frs:Item6 2022-09-01 2023-08-31 11053668 dpl-frs:Item6 2022-08-31 11053668 dpl-frs:Item6 2023-08-31 11053668 dpl-frs:CostSales dpl-frs:Item6 2022-09-01 2023-08-31 11053668 dpl-frs:CostSales dpl-frs:Item6 2022-08-31 11053668 dpl-frs:CostSales dpl-frs:Item6 2023-08-31 11053668 dpl-frs:DistributionCosts dpl-frs:Item6 2022-09-01 2023-08-31 11053668 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-09-01 2023-08-31 11053668 dpl-frs:Item7 2022-09-01 2023-08-31 11053668 dpl-frs:Item7 2022-08-31 11053668 dpl-frs:Item7 2023-08-31 11053668 dpl-frs:CostSales dpl-frs:Item7 2022-09-01 2023-08-31 11053668 dpl-frs:CostSales dpl-frs:Item7 2022-08-31 11053668 dpl-frs:CostSales dpl-frs:Item7 2023-08-31 11053668 dpl-frs:DistributionCosts dpl-frs:Item7 2022-09-01 2023-08-31 11053668 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-09-01 2023-08-31 11053668 dpl-frs:Item8 2022-09-01 2023-08-31 11053668 dpl-frs:Item8 2022-08-31 11053668 dpl-frs:Item8 2023-08-31 11053668 dpl-frs:CostSales dpl-frs:Item8 2022-09-01 2023-08-31 11053668 dpl-frs:CostSales dpl-frs:Item8 2022-08-31 11053668 dpl-frs:CostSales dpl-frs:Item8 2023-08-31 11053668 dpl-frs:DistributionCosts dpl-frs:Item8 2022-09-01 2023-08-31 11053668 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-09-01 2023-08-31 11053668 dpl-frs:Item9 2022-09-01 2023-08-31 11053668 dpl-frs:Item9 2022-08-31 11053668 dpl-frs:Item9 2023-08-31 11053668 dpl-frs:CostSales dpl-frs:Item9 2022-09-01 2023-08-31 11053668 dpl-frs:CostSales dpl-frs:Item9 2022-08-31 11053668 dpl-frs:CostSales dpl-frs:Item9 2023-08-31 11053668 dpl-frs:DistributionCosts dpl-frs:Item9 2022-09-01 2023-08-31 11053668 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-09-01 2023-08-31 11053668 dpl-frs:Item10 2022-09-01 2023-08-31 11053668 dpl-frs:Item10 2022-08-31 11053668 dpl-frs:Item10 2023-08-31 11053668 dpl-frs:CostSales dpl-frs:Item10 2022-09-01 2023-08-31 11053668 dpl-frs:CostSales dpl-frs:Item10 2022-08-31 11053668 dpl-frs:CostSales dpl-frs:Item10 2023-08-31 11053668 dpl-frs:DistributionCosts dpl-frs:Item10 2022-09-01 2023-08-31 11053668 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-09-01 2023-08-31 11053668 dpl-frs:Item11 2022-09-01 2023-08-31 11053668 dpl-frs:Item11 2022-08-31 11053668 dpl-frs:Item11 2023-08-31 11053668 dpl-frs:CostSales dpl-frs:Item11 2022-09-01 2023-08-31 11053668 dpl-frs:CostSales dpl-frs:Item11 2022-08-31 11053668 dpl-frs:CostSales dpl-frs:Item11 2023-08-31 11053668 dpl-frs:DistributionCosts dpl-frs:Item11 2022-09-01 2023-08-31 11053668 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-09-01 2023-08-31 11053668 dpl-frs:Item12 2022-09-01 2023-08-31 11053668 dpl-frs:Item12 2022-08-31 11053668 dpl-frs:Item12 2023-08-31 11053668 dpl-frs:CostSales dpl-frs:Item12 2022-09-01 2023-08-31 11053668 dpl-frs:CostSales dpl-frs:Item12 2022-08-31 11053668 dpl-frs:CostSales dpl-frs:Item12 2023-08-31 11053668 dpl-frs:DistributionCosts dpl-frs:Item12 2022-09-01 2023-08-31 11053668 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-09-01 2023-08-31 11053668 1 2022-09-01 2023-08-31 11053668 frs-countries:EnglandWales 2022-09-01 2023-08-31 11053668 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-08-31 11053668 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-08-31 11053668 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-08-31 11053668 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-08-31 11053668 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-09-01 2022-08-31 11053668 frs-core:AllSubsidiaries 2021-09-01 2022-08-31 11053668 frs-core:KeyManagementPersonnel 2021-09-01 2022-08-31 11053668 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-09-01 2022-08-31 11053668 frs-core:OtherRelatedParties 2021-09-01 2022-08-31 11053668 2021-08-31 11053668 2022-08-31 11053668 2021-09-01 2022-08-31 11053668 frs-core:CurrentFinancialInstruments 2022-08-31 11053668 frs-core:CurrentFinancialInstruments 2021-09-01 2022-08-31 11053668 frs-core:Non-currentFinancialInstruments 2022-08-31 11053668 frs-core:Non-currentFinancialInstruments 2021-09-01 2022-08-31 11053668 frs-core:CurrentFinancialInstruments 2021-09-01 2022-08-31 11053668 frs-core:CurrentFinancialInstruments 2022-08-31 11053668 frs-core:AfterOneYear 2021-09-01 2022-08-31 11053668 frs-core:BetweenOneFiveYears 2021-09-01 2022-08-31 11053668 frs-core:BetweenOneFiveYears 2022-08-31 11053668 frs-core:ComputerEquipment 2022-08-31 11053668 frs-core:ComputerEquipment 2021-09-01 2022-08-31 11053668 frs-core:ComputerEquipment 2021-08-31 11053668 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-08-31 11053668 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-09-01 2022-08-31 11053668 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-08-31 11053668 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-08-31 11053668 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-09-01 2022-08-31 11053668 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-08-31 11053668 frs-core:FurnitureFittings 2022-08-31 11053668 frs-core:FurnitureFittings 2021-09-01 2022-08-31 11053668 frs-core:FurnitureFittings 2021-08-31 11053668 frs-core:NetGoodwill 2022-08-31 11053668 frs-core:NetGoodwill 2021-09-01 2022-08-31 11053668 frs-core:NetGoodwill 2021-08-31 11053668 frs-core:InvestmentPropertyIncludedWithinPPE 2022-08-31 11053668 frs-core:InvestmentPropertyIncludedWithinPPE 2021-09-01 2022-08-31 11053668 frs-core:InvestmentPropertyIncludedWithinPPE 2021-08-31 11053668 frs-core:LandBuildings 2022-08-31 11053668 frs-core:LandBuildings 2021-09-01 2022-08-31 11053668 frs-core:LandBuildings 2021-08-31 11053668 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-08-31 11053668 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-09-01 2022-08-31 11053668 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-08-31 11053668 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-08-31 11053668 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-09-01 2022-08-31 11053668 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-08-31 11053668 frs-core:MoreThanFiveYears 2021-09-01 2022-08-31 11053668 frs-core:MoreThanFiveYears 2022-08-31 11053668 frs-core:MotorVehicles 2022-08-31 11053668 frs-core:MotorVehicles 2021-09-01 2022-08-31 11053668 frs-core:MotorVehicles 2021-08-31 11053668 frs-core:OtherResidualIntangibleAssets 2022-08-31 11053668 frs-core:OtherResidualIntangibleAssets 2021-09-01 2022-08-31 11053668 frs-core:OtherResidualIntangibleAssets 2021-08-31 11053668 frs-core:PlantMachinery 2022-08-31 11053668 frs-core:PlantMachinery 2021-09-01 2022-08-31 11053668 frs-core:PlantMachinery 2021-08-31 11053668 frs-core:Secured 2022-08-31 11053668 frs-core:Unsecured 2022-08-31 11053668 frs-core:WithinOneYear 2021-09-01 2022-08-31 11053668 frs-core:WithinOneYear 2022-08-31 11053668 frs-core:CapitalRedemptionReserve 2021-09-01 2022-08-31 11053668 frs-core:CapitalRedemptionReserve 2021-08-31 11053668 frs-core:CapitalRedemptionReserve 2022-08-31 11053668 frs-core:OtherReservesSubtotal 2021-09-01 2022-08-31 11053668 frs-core:OtherReservesSubtotal 2021-08-31 11053668 frs-core:OtherReservesSubtotal 2022-08-31 11053668 frs-core:RevaluationReserve 2021-09-01 2022-08-31 11053668 frs-core:RevaluationReserve 2021-08-31 11053668 frs-core:RevaluationReserve 2022-08-31 11053668 frs-core:SharePremium 2021-09-01 2022-08-31 11053668 frs-core:SharePremium 2021-08-31 11053668 frs-core:SharePremium 2022-08-31 11053668 frs-core:ShareCapital 2021-09-01 2022-08-31 11053668 frs-core:ShareCapital 2021-08-31 11053668 frs-core:ShareCapital 2022-08-31 11053668 frs-core:RetainedEarningsAccumulatedLosses 2021-09-01 2022-08-31 11053668 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-08-31 11053668 frs-core:RetainedEarningsAccumulatedLosses 2022-08-31 11053668 frs-core:RetainedEarningsAccumulatedLosses 2021-08-31 11053668 frs-core:RetainedEarningsAccumulatedLosses 2022-08-31 11053668 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-08-31 11053668 frs-countries:UnitedKingdom 2021-09-01 2022-08-31 11053668 frs-countries:Europe 2021-09-01 2022-08-31 11053668 frs-countries:NorthAmerica 2021-09-01 2022-08-31 11053668 frs-countries:SouthAmerica 2021-09-01 2022-08-31 11053668 frs-countries:Asia 2021-09-01 2022-08-31 11053668 frs-countries:RestWorldOutsideUK 2021-09-01 2022-08-31 11053668 frs-bus:HighestPaidDirector 2021-09-01 2022-08-31 11053668 frs-bus:PrivateLimitedCompanyLtd 2021-09-01 2022-08-31 11053668 frs-bus:CompanyLimitedByGuarantee 2021-09-01 2022-08-31 11053668 frs-bus:LimitedLiabilityPartnershipLLP 2021-09-01 2022-08-31 11053668 frs-bus:LimitedLiabilityPartnershipsSORP 2021-09-01 2022-08-31 11053668 frs-bus:FullAccounts 2021-09-01 2022-08-31 11053668 frs-bus:FilletedAccounts 2021-09-01 2022-08-31 11053668 frs-bus:AbridgedAccounts 2021-09-01 2022-08-31 11053668 frs-bus:FRS102 2021-09-01 2022-08-31 11053668 frs-bus:MediumEntities 2021-09-01 2022-08-31 11053668 frs-bus:SmallEntities 2021-09-01 2022-08-31 11053668 frs-bus:EntityHasNeverTraded 2021-09-01 2022-08-31 11053668 frs-bus:EntityNoLongerTradingButTradedInPast 2021-09-01 2022-08-31 11053668 frs-bus:Audited 2021-09-01 2022-08-31 11053668 frs-bus:AuditExempt-NoAccountantsReport 2021-09-01 2022-08-31 11053668 frs-bus:AuditExemptWithAccountantsReport 2021-09-01 2022-08-31 11053668 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-09-01 2022-08-31 11053668 frs-bus:LargeCompaniesRegimeForAccounts 2021-09-01 2022-08-31 11053668 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-09-01 2022-08-31 11053668 frs-bus:SmallCompaniesRegimeForAccounts 2021-09-01 2022-08-31 11053668 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-09-01 2022-08-31 11053668 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-09-01 2022-08-31 11053668 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-09-01 2022-08-31 11053668 frs-bus:OrdinaryShareClass1 2021-09-01 2022-08-31 11053668 frs-bus:OrdinaryShareClass1 2021-08-31 11053668 frs-bus:OrdinaryShareClass1 2022-08-31 11053668 frs-bus:OrdinaryShareClass2 2021-09-01 2022-08-31 11053668 frs-bus:OrdinaryShareClass2 2021-08-31 11053668 frs-bus:OrdinaryShareClass2 2022-08-31 11053668 frs-bus:OrdinaryShareClass3 2021-09-01 2022-08-31 11053668 frs-bus:OrdinaryShareClass3 2021-08-31 11053668 frs-bus:OrdinaryShareClass3 2022-08-31 11053668 frs-bus:OrdinaryShareClass4 2021-09-01 2022-08-31 11053668 frs-bus:OrdinaryShareClass4 2021-08-31 11053668 frs-bus:OrdinaryShareClass4 2022-08-31 11053668 frs-bus:OrdinaryShareClass5 2021-09-01 2022-08-31 11053668 frs-bus:OrdinaryShareClass5 2021-08-31 11053668 frs-bus:OrdinaryShareClass5 2022-08-31 11053668 frs-bus:PreferenceShareClass1 2021-09-01 2022-08-31 11053668 frs-bus:PreferenceShareClass1 2021-08-31 11053668 frs-bus:PreferenceShareClass1 2022-08-31 11053668 frs-bus:PreferenceShareClass2 2021-09-01 2022-08-31 11053668 frs-bus:PreferenceShareClass2 2021-08-31 11053668 frs-bus:PreferenceShareClass2 2022-08-31 11053668 frs-bus:PreferenceShareClass3 2021-09-01 2022-08-31 11053668 frs-bus:PreferenceShareClass3 2021-08-31 11053668 frs-bus:PreferenceShareClass3 2022-08-31 11053668 frs-bus:PreferenceShareClass4 2021-09-01 2022-08-31 11053668 frs-bus:PreferenceShareClass4 2021-08-31 11053668 frs-bus:PreferenceShareClass4 2022-08-31 11053668 frs-bus:PreferenceShareClass5 2021-09-01 2022-08-31 11053668 frs-bus:PreferenceShareClass5 2021-08-31 11053668 frs-bus:PreferenceShareClass5 2022-08-31 11053668 1 2021-09-01 2022-08-31 11053668 1 2022-08-31 11053668 1 2021-09-01 2022-08-31 11053668 frs-core:LeasedAssets 2021-09-01 2022-08-31 11053668 frs-core:OwnedAssets 2021-09-01 2022-08-31 11053668 frs-core:CurrencyRisk 2021-09-01 2022-08-31 11053668 frs-core:MarketRisk 2021-09-01 2022-08-31 11053668 frs-core:InterestRateRisk 2021-09-01 2022-08-31 11053668 frs-core:DeferredTaxation 2021-09-01 2022-08-31 11053668 frs-core:DeferredTaxation 2021-08-31 11053668 frs-core:DeferredTaxation 2022-08-31 11053668 frs-core:OtherProvisionsContingentLiabilities 2021-09-01 2022-08-31 11053668 frs-core:OtherProvisionsContingentLiabilities 2021-08-31 11053668 frs-core:OtherProvisionsContingentLiabilities 2022-08-31 11053668 frs-core:ProvisionsDeferredTax 2022-08-31 11053668 frs-core:OtherDeferredTax 2022-08-31 11053668 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-08-31 11053668 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-08-31 11053668 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-08-31 11053668 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-09-01 2022-08-31 11053668 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-08-31 11053668 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-08-31 11053668 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-09-01 2022-08-31 11053668 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-08-31 11053668 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-08-31 11053668 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-09-01 2022-08-31 11053668 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-08-31 11053668 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-08-31 11053668 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-08-31 11053668 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-08-31 11053668 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-08-31 11053668 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-08-31 11053668 frs-core:Share-basedPaymentsDeferredTax 2022-08-31 11053668 frs-core:TaxCreditsDeferredTax 2022-08-31 11053668 frs-core:CostValuation 2021-08-31 11053668 frs-core:AdditionsToInvestments 2022-08-31 11053668 frs-core:DisposalsRepaymentsInvestments 2022-08-31 11053668 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-08-31 11053668 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-08-31 11053668 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-08-31 11053668 frs-core:OtherIncreaseDecreaseInInvestments 2022-08-31 11053668 frs-core:CostValuation 2022-08-31 11053668 frs-core:ProvisionsForImpairmentInvestments 2021-08-31 11053668 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-08-31 11053668 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-08-31 11053668 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-08-31 11053668 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-08-31 11053668 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-08-31 11053668 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-08-31 11053668 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-08-31 11053668 frs-core:ProvisionsForImpairmentInvestments 2022-08-31 11053668 frs-core:ListedExchangeTraded 2022-08-31 11053668 frs-core:ListedExchangeTraded 2021-08-31 11053668 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-08-31 11053668 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-08-31 11053668 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-08-31 11053668 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-08-31 11053668 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-08-31 11053668 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-08-31 11053668 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-08-31 11053668 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-08-31 11053668 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-08-31 11053668 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 11053668 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 11053668 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 11053668 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 11053668 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-08-31 11053668 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 11053668 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 11053668 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 11053668 frs-core:UnlistedNon-exchangeTraded 2022-08-31 11053668 frs-core:UnlistedNon-exchangeTraded 2021-08-31 11053668 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-08-31 11053668 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 11053668 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 11053668 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 11053668 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 11053668 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 11053668 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 11053668 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-08-31 11053668 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-08-31 11053668 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 11053668 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 11053668 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 11053668 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 11053668 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-08-31 11053668 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 11053668 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 11053668 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 11053668 dpl-frs:CostSales 2021-09-01 2022-08-31 11053668 dpl-frs:CostSales 2021-08-31 11053668 dpl-frs:CostSales 2022-08-31 11053668 dpl-frs:DistributionCosts 2021-09-01 2022-08-31 11053668 dpl-frs:AdministrativeExpenses 2021-09-01 2022-08-31 11053668 frs-bus:Director1 2021-09-01 2022-08-31 11053668 frs-bus:Director1 2021-08-31 11053668 frs-bus:Director1 2022-08-31 11053668 frs-bus:Director2 2021-09-01 2022-08-31 11053668 frs-bus:Director2 2021-08-31 11053668 frs-bus:Director2 2022-08-31 11053668 1 2021-09-01 2022-08-31 11053668 frs-core:CurrentFinancialInstruments 1 2022-08-31 11053668 frs-core:Non-currentFinancialInstruments 1 2022-08-31 11053668 2 2021-09-01 2022-08-31 11053668 frs-core:CurrentFinancialInstruments 2 2022-08-31 11053668 frs-core:Non-currentFinancialInstruments 2 2022-08-31 11053668 3 2021-09-01 2022-08-31 11053668 frs-core:CurrentFinancialInstruments 3 2022-08-31 11053668 frs-core:Non-currentFinancialInstruments 3 2022-08-31 11053668 4 2021-09-01 2022-08-31 11053668 frs-core:CurrentFinancialInstruments 4 2022-08-31 11053668 frs-core:Non-currentFinancialInstruments 4 2022-08-31 11053668 5 2021-09-01 2022-08-31 11053668 frs-core:CurrentFinancialInstruments 5 2022-08-31 11053668 frs-core:Non-currentFinancialInstruments 5 2022-08-31 11053668 6 2021-09-01 2022-08-31 11053668 frs-core:CurrentFinancialInstruments 6 2022-08-31 11053668 frs-core:Non-currentFinancialInstruments 6 2022-08-31 11053668 7 2021-09-01 2022-08-31 11053668 frs-core:CurrentFinancialInstruments 7 2022-08-31 11053668 frs-core:Non-currentFinancialInstruments 7 2022-08-31 11053668 8 2021-09-01 2022-08-31 11053668 frs-core:CurrentFinancialInstruments 8 2022-08-31 11053668 frs-core:Non-currentFinancialInstruments 8 2022-08-31 11053668 9 2021-09-01 2022-08-31 11053668 frs-core:CurrentFinancialInstruments 9 2022-08-31 11053668 frs-core:Non-currentFinancialInstruments 9 2022-08-31 11053668 10 2021-09-01 2022-08-31 11053668 frs-core:CurrentFinancialInstruments 10 2022-08-31 11053668 frs-core:Non-currentFinancialInstruments 10 2022-08-31 11053668 11 2021-09-01 2022-08-31 11053668 frs-core:CurrentFinancialInstruments 11 2022-08-31 11053668 frs-core:Non-currentFinancialInstruments 11 2022-08-31 11053668 12 2021-09-01 2022-08-31 11053668 frs-core:CurrentFinancialInstruments 12 2022-08-31 11053668 frs-core:Non-currentFinancialInstruments 12 2022-08-31 11053668 13 2021-09-01 2022-08-31 11053668 frs-core:CurrentFinancialInstruments 13 2022-08-31 11053668 frs-core:Non-currentFinancialInstruments 13 2022-08-31 11053668 14 2021-09-01 2022-08-31 11053668 frs-core:CurrentFinancialInstruments 14 2022-08-31 11053668 frs-core:Non-currentFinancialInstruments 14 2022-08-31 11053668 15 2021-09-01 2022-08-31 11053668 frs-core:CurrentFinancialInstruments 15 2022-08-31 11053668 frs-core:Non-currentFinancialInstruments 15 2022-08-31 11053668 16 2021-09-01 2022-08-31 11053668 frs-core:CurrentFinancialInstruments 16 2022-08-31 11053668 frs-core:Non-currentFinancialInstruments 16 2022-08-31 11053668 17 2021-09-01 2022-08-31 11053668 frs-core:CurrentFinancialInstruments 17 2022-08-31 11053668 frs-core:Non-currentFinancialInstruments 17 2022-08-31 11053668 18 2021-09-01 2022-08-31 11053668 frs-core:CurrentFinancialInstruments 18 2022-08-31 11053668 frs-core:Non-currentFinancialInstruments 18 2022-08-31 11053668 19 2021-09-01 2022-08-31 11053668 frs-core:CurrentFinancialInstruments 19 2022-08-31 11053668 frs-core:Non-currentFinancialInstruments 19 2022-08-31 11053668 20 2021-09-01 2022-08-31 11053668 frs-core:CurrentFinancialInstruments 20 2022-08-31 11053668 frs-core:Non-currentFinancialInstruments 20 2022-08-31 11053668 dpl-frs:Item1 2021-09-01 2022-08-31 11053668 dpl-frs:Item1 2021-08-31 11053668 dpl-frs:Item1 2022-08-31 11053668 dpl-frs:CostSales dpl-frs:Item1 2021-09-01 2022-08-31 11053668 dpl-frs:CostSales dpl-frs:Item1 2021-08-31 11053668 dpl-frs:CostSales dpl-frs:Item1 2022-08-31 11053668 dpl-frs:DistributionCosts dpl-frs:Item1 2021-09-01 2022-08-31 11053668 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-09-01 2022-08-31 11053668 dpl-frs:Item2 2021-09-01 2022-08-31 11053668 dpl-frs:Item2 2021-08-31 11053668 dpl-frs:Item2 2022-08-31 11053668 dpl-frs:CostSales dpl-frs:Item2 2021-09-01 2022-08-31 11053668 dpl-frs:CostSales dpl-frs:Item2 2021-08-31 11053668 dpl-frs:CostSales dpl-frs:Item2 2022-08-31 11053668 dpl-frs:DistributionCosts dpl-frs:Item2 2021-09-01 2022-08-31 11053668 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-09-01 2022-08-31 11053668 dpl-frs:Item3 2021-09-01 2022-08-31 11053668 dpl-frs:Item3 2021-08-31 11053668 dpl-frs:Item3 2022-08-31 11053668 dpl-frs:CostSales dpl-frs:Item3 2021-09-01 2022-08-31 11053668 dpl-frs:CostSales dpl-frs:Item3 2021-08-31 11053668 dpl-frs:CostSales dpl-frs:Item3 2022-08-31 11053668 dpl-frs:DistributionCosts dpl-frs:Item3 2021-09-01 2022-08-31 11053668 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-09-01 2022-08-31 11053668 dpl-frs:Item4 2021-09-01 2022-08-31 11053668 dpl-frs:Item4 2021-08-31 11053668 dpl-frs:Item4 2022-08-31 11053668 dpl-frs:CostSales dpl-frs:Item4 2021-09-01 2022-08-31 11053668 dpl-frs:CostSales dpl-frs:Item4 2021-08-31 11053668 dpl-frs:CostSales dpl-frs:Item4 2022-08-31 11053668 dpl-frs:DistributionCosts dpl-frs:Item4 2021-09-01 2022-08-31 11053668 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-09-01 2022-08-31 11053668 dpl-frs:Item5 2021-09-01 2022-08-31 11053668 dpl-frs:Item5 2021-08-31 11053668 dpl-frs:Item5 2022-08-31 11053668 dpl-frs:CostSales dpl-frs:Item5 2021-09-01 2022-08-31 11053668 dpl-frs:CostSales dpl-frs:Item5 2021-08-31 11053668 dpl-frs:CostSales dpl-frs:Item5 2022-08-31 11053668 dpl-frs:DistributionCosts dpl-frs:Item5 2021-09-01 2022-08-31 11053668 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-09-01 2022-08-31 11053668 dpl-frs:Item6 2021-09-01 2022-08-31 11053668 dpl-frs:Item6 2021-08-31 11053668 dpl-frs:Item6 2022-08-31 11053668 dpl-frs:CostSales dpl-frs:Item6 2021-09-01 2022-08-31 11053668 dpl-frs:CostSales dpl-frs:Item6 2021-08-31 11053668 dpl-frs:CostSales dpl-frs:Item6 2022-08-31 11053668 dpl-frs:DistributionCosts dpl-frs:Item6 2021-09-01 2022-08-31 11053668 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-09-01 2022-08-31 11053668 dpl-frs:Item7 2021-09-01 2022-08-31 11053668 dpl-frs:Item7 2021-08-31 11053668 dpl-frs:Item7 2022-08-31 11053668 dpl-frs:CostSales dpl-frs:Item7 2021-09-01 2022-08-31 11053668 dpl-frs:CostSales dpl-frs:Item7 2021-08-31 11053668 dpl-frs:CostSales dpl-frs:Item7 2022-08-31 11053668 dpl-frs:DistributionCosts dpl-frs:Item7 2021-09-01 2022-08-31 11053668 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-09-01 2022-08-31 11053668 dpl-frs:Item8 2021-09-01 2022-08-31 11053668 dpl-frs:Item8 2021-08-31 11053668 dpl-frs:Item8 2022-08-31 11053668 dpl-frs:CostSales dpl-frs:Item8 2021-09-01 2022-08-31 11053668 dpl-frs:CostSales dpl-frs:Item8 2021-08-31 11053668 dpl-frs:CostSales dpl-frs:Item8 2022-08-31 11053668 dpl-frs:DistributionCosts dpl-frs:Item8 2021-09-01 2022-08-31 11053668 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-09-01 2022-08-31 11053668 dpl-frs:Item9 2021-09-01 2022-08-31 11053668 dpl-frs:Item9 2021-08-31 11053668 dpl-frs:Item9 2022-08-31 11053668 dpl-frs:CostSales dpl-frs:Item9 2021-09-01 2022-08-31 11053668 dpl-frs:CostSales dpl-frs:Item9 2021-08-31 11053668 dpl-frs:CostSales dpl-frs:Item9 2022-08-31 11053668 dpl-frs:DistributionCosts dpl-frs:Item9 2021-09-01 2022-08-31 11053668 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-09-01 2022-08-31 11053668 dpl-frs:Item10 2021-09-01 2022-08-31 11053668 dpl-frs:Item10 2021-08-31 11053668 dpl-frs:Item10 2022-08-31 11053668 dpl-frs:CostSales dpl-frs:Item10 2021-09-01 2022-08-31 11053668 dpl-frs:CostSales dpl-frs:Item10 2021-08-31 11053668 dpl-frs:CostSales dpl-frs:Item10 2022-08-31 11053668 dpl-frs:DistributionCosts dpl-frs:Item10 2021-09-01 2022-08-31 11053668 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-09-01 2022-08-31 11053668 dpl-frs:Item11 2021-09-01 2022-08-31 11053668 dpl-frs:Item11 2021-08-31 11053668 dpl-frs:Item11 2022-08-31 11053668 dpl-frs:CostSales dpl-frs:Item11 2021-09-01 2022-08-31 11053668 dpl-frs:CostSales dpl-frs:Item11 2021-08-31 11053668 dpl-frs:CostSales dpl-frs:Item11 2022-08-31 11053668 dpl-frs:DistributionCosts dpl-frs:Item11 2021-09-01 2022-08-31 11053668 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-09-01 2022-08-31 11053668 dpl-frs:Item12 2021-09-01 2022-08-31 11053668 dpl-frs:Item12 2021-08-31 11053668 dpl-frs:Item12 2022-08-31 11053668 dpl-frs:CostSales dpl-frs:Item12 2021-09-01 2022-08-31 11053668 dpl-frs:CostSales dpl-frs:Item12 2021-08-31 11053668 dpl-frs:CostSales dpl-frs:Item12 2022-08-31 11053668 dpl-frs:DistributionCosts dpl-frs:Item12 2021-09-01 2022-08-31 11053668 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-09-01 2022-08-31 11053668 1 2021-09-01 2022-08-31 11053668 frs-countries:EnglandWales 2021-09-01 2022-08-31
Registered number: 11053668
Turley Holdings Ltd
Unaudited Financial Statements
For The Year Ended 31 August 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 11053668
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 226,089 251,938
226,089 251,938
CURRENT ASSETS
Debtors 5 33,239 21,636
Cash at bank and in hand 14,170 820
47,409 22,456
Creditors: Amounts Falling Due Within One Year 6 (272,023 ) (239,849 )
NET CURRENT ASSETS (LIABILITIES) (224,614 ) (217,393 )
TOTAL ASSETS LESS CURRENT LIABILITIES 1,475 34,545
Creditors: Amounts Falling Due After More Than One Year 7 (141,220 ) (163,557 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (9,251 ) (9,251 )
NET LIABILITIES (148,996 ) (138,263 )
CAPITAL AND RESERVES
Called up share capital 8 102 102
Profit and Loss Account (149,098 ) (138,365 )
SHAREHOLDERS' FUNDS (148,996) (138,263)
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
Adam Turley
Director
27/11/2023
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
Turley Holdings Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11053668 . The registered office is 134 London Road, Sevenoaks, TN13 1BA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and the Republic of Ireland - and the Companies Act 2006.
2.2. Going Concern Disclosure
The directors are of the opinion that the company has sufficient financial resources to enable it to continue as a going concern for the foreseeable future.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes.
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:
Leasehold Over 25 years
Plant & Machinery 25% reducing balance
Fixtures & Fittings 25% reducing balance
Computer Equipment 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 2)
2 2
Page 3
Page 4
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 September 2022 194,662 284,180 433 479,275
As at 31 August 2023 194,662 284,180 433 479,275
Depreciation
As at 1 September 2022 143,335 83,569 433 227,337
Provided during the period 12,832 13,017 - 25,849
As at 31 August 2023 156,167 96,586 433 253,186
Net Book Value
As at 31 August 2023 38,495 187,594 - 226,089
As at 1 September 2022 51,327 200,611 - 251,938
5. Debtors
2023 2022
£ £
Due within one year
Other debtors 6,305 6,102
6,305 6,102
Due after more than one year
Rental deposit 26,934 15,534
26,934 15,534
33,239 21,636
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 10,170 10,741
Bank loans and overdrafts 10,896 13,131
Other creditors 61,085 21,605
Accruals and deferred income 350 350
Directors' loan accounts 189,522 194,022
272,023 239,849
Page 4
Page 5
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 14,535 26,876
Other loans 126,685 136,681
141,220 163,557
The bank loans comprise a 5 year loan at an interest rate of 8.64% per annum, repayable in monthly instalments and a 6 year loan at an interest rate of 2.5% per annum also payable in monthly instalments.
Other loans include £20,000 due within 1 year (other creditors), £60,000 due between 2-5 years and £66,685 due after 5 years. 
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 102 102
9. Related Party Transactions
On 24 September 2018, Turley Holdings Limited was advanced a loan of £200,000 by Mr Robert West, the stepfather of Mrs E Turley. The loan is repayable in instalments by 24 September 2028 and is interest-free. 
At 31 August 2023, the company owed the director, Mr A Turley, £189,522 (2022: £194,022). This loan is interest-free.
Rents totalling £105,333 were paid to Turley Holdings Limited by Weggley Limited during the year (2022: £105,833).  Amounts owed to Weggley Limited at 31 August 2023 were £40,333 (2022: Nil).
10. Ultimate Controlling Party
The company is controlled jointly by the two directors, Mr A Turley and Mrs E Turley
11. Leasing Arrangements
The company has an operating lease in respect of its premises at 8 Market Square, Westerham, Kent. The term of the lease is for a period of 25 years from 13 April 2018 and the initial rent is at a rate of £50,000 per annum.
Page 5